AGREEMENT  
establishing an Association between the European Union and its Member States, on the one hand, 
and Central America on the other  
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,  
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,  
Contracting Parties to the Treaty on the European Union and the Treaty on the Functioning of the European Union, 
hereinafter referred to as the  "Member States of the European Union ",EN 15.12.2012 Official Journal of the European Union 3
and 
THE EUROPEAN UNION,  
on the one hand, and  
THE REPUBLIC OF COSTA RICA, 
THE REPUBLIC OF EL SALVADOR,  
THE REPUBLIC OF GUATEMALA,  
THE REPUBLIC OF HONDURAS,  
THE REPUBLIC OF NICARAGUA,  
THE REPUBLIC OF PANAMA, hereinafter referred to as  "Central America ", 
on the other, 
CONSIDERING the traditional historical, cultural, political, economic and social links between the Parties and the desire 
to strengthen their relations based on common principles and values, building on the existing mechanisms that govern 
relations between the Parties, as well as the desire to consolidate, deepen and diversify bi-regional links in areas of 
common interest in a spirit of mutual respect, equality, non-discrimination, solidarity and mutual benefit;  
CONSIDERING the positive development in both regions during the last two decades, which has enabled the furtherance 
of common goals and interests to enter into a new stage of relations, deeper and more modern and permanent, in order 
to establish a bi-regional association that responds to the current internal challenges as well as new international realities;  
EMPHASISING the importance that the Parties attach to the consolidation of the political dialogue and economic 
cooperation process established to date between the Parties under the San José Dialogue initiated in 1984 and 
renewed on numerous occasions since then;  
RECALLING the conclusions of the 2006 Vienna Summit, including the commitments undertaken by Central America as 
regards the deepening of regional economic integration;  
RECOGNISING the progress achieved in the Central American economic integration process, such as, the ratification of 
the Convenio Marco para el Establecimiento de la Unión Aduanera Centroamericana  and the  Tratado sobre Inversión y Comercio de 
Servicios , as well as the implementation of a jurisdictional mechanism securing enforcement of regional economic legis ­
lation throughout the Central American region;  
REAFFIRMING their respect for democratic principles and fundamental human rights as set out in the Universal 
Declaration of Human Rights;  
RECALLING their commitment to the principles of the rule of law and good governance;  
BASED on the principle of shared responsibilities and convinced of the importance of preventing illicit drug use and of 
reducing its harmful effects, including the fight against the cultivation, production, processing and trafficking of drugs and 
its precursors, and money laundering;EN 4 Official Journal of the European Union 15.12.2012
NOTING that the provisions of this Agreement that fall within the scope of Part III, Title V of the Treaty on the 
Functioning of the European Union bind the United Kingdom and Ireland as separate Contracting Parties, and not as part 
of the European Union, unless the European Union together with the UK and/or Ireland have jointly notified the 
Republics of the CA Party that the United Kingdom (UK) or Ireland is bound as part of the European Union in accordance 
with Protocol No. 21 on the position of the United Kingdom and Ireland in respect of the area of Freedom, Security and 
Justice annexed to the Treaty on European Union and the Treaty on the Functioning of the European Union. If the United 
Kingdom and/or Ireland ceases to be bound as part of the European Union in accordance with Article 4a of the Protocol 
No. 21, the European Union together with the UK and/or Ireland shall immediately inform the Republics of the CA Party 
of any change in their position in which case they shall remain bound by the provisions of this Agreement in their own 
right. The same applies to Denmark in accordance with the Protocol annexed to those Treaties on the position of 
Denmark;  
HIGHLIGHTING their commitment to working together in pursuit of the objectives of poverty eradication, job creation, 
equitable and sustainable development, including aspects of vulnerability to natural disasters, environmental conservation 
and protection and biodiversity, and the progressive integration of the Republics of the CA Party into the world economy;  
REAFFIRMING the importance that the Parties attach to the principles and rules which govern international trade, in 
particular those contained in the Marrakesh Agreement Establishing the World Trade Organisation, done on April 15, 
1994 (hereinafter referred to as the  "WTO Agreement "), and the multilateral agreements annexed to the WTO Agreement, 
and to the need to apply them in a transparent and non-discriminatory manner;  
CONSIDERING the difference in economic and social development existing between the Republics of the CA Party and 
the EU Party and the shared objective of strengthening the process of economic and social development in Central 
America;  
DESIRING to strengthen their economic relations, particularly trade and investment, strengthening and improving the 
current level of access of the Republics of the CA Party to the European Union market, thus contributing to economic 
growth in Central America and the reduction of asymmetries between the two regions;  
CONVINCED that this Agreement will create a climate conducive to growth in sustainable economic relations between 
them, more particularly in the trade and investment sectors which are essential to the realisation of the economic and 
social development and technological innovation and modernisation;  
HIGHLIGHTING the need to build upon the principles, objectives and mechanisms that govern relations between the two 
regions, in particular the Political Dialogue and Cooperation Agreement between the European Community and its 
Member States, and the Republics of Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama signed in 
2003 (hereinafter referred to as the  "2003 Political Dialogue and Cooperation Agreement "), as well as the 1993 
Framework Cooperation Agreement signed between the same parties;  
AWARE of the need to promote sustainable development in both regions through a development partnership involving 
all relevant stakeholders, including civil society and the private sector, in line with the principles set out in the Monterrey  
Consensus and the Johannesburg Declaration, and its Plan for Implementation;  
REAFFIRMING that the States in their exercise of sovereign power to exploit their natural resources, according to their 
own environmental and developmental policies, should promote sustainable development;  
MINDFUL of the need to develop a comprehensive dialogue on migration to strengthen bi-regional cooperation on 
migration issues in the framework of the Political Dialogue and Cooperation Parts of this Agreement and ensure the 
effective promotion and protection of human rights of all migrants;  
RECOGNISING that no provision in this Agreement shall in any way refer to, nor shall be interpreted or construed in any 
way as defining the position of the Parties in ongoing or future bilateral or multilateral trade negotiations;  
EMPHASISING the will to cooperate in international  fora  on issues of mutual interest;EN 15.12.2012 Official Journal of the European Union 5
BEARING IN MIND the strategic partnership developed between the European Union and Latin America and the 
Caribbean in the context of the 1999 Rio Summit and reaffirmed at the 2002 Madrid Summit, the 2004 Guadalajara 
Summit, the 2006 Vienna Summit, the 2008 Lima Summit and the 2010 Madrid Summit;  
TAKING INTO ACCOUNT the Madrid Declaration of May 2010;  
HAVE DECIDED TO CONCLUDE THIS AGREEMENT:  
PART I 
GENERAL AND INSTITUTIONAL PROVISIONS  
TITLE I  
NATURE AND SCOPE OF THIS AGREEMENT  
Article 1  
Principles  
1. Respect for democratic principles and fundamental human 
rights, as laid down in the Universal Declaration of Human 
Rights, and for the rule of law, underpins the internal and 
international policies of both Parties and constitutes an 
essential element of this Agreement.  
2. The Parties confirm their commitment to the promotion 
of sustainable development, which is a guiding principle for the 
implementation of this Agreement, taking notably into account 
the Millennium Development Goals. The Parties shall ensure 
that an appropriate balance is struck between the economic, 
social and environmental components of sustainable devel ­
opment.  
3. The Parties reaffirm their attachment to good governance 
and the rule of law, which entails, in particular, the primacy of 
law, the separation of powers, the independence of the judiciary, 
clear decision-making procedures at the level of the public auth ­
orities, transparent and accountable institutions, the good and 
transparent management of public affairs at local, regional and 
national levels, and the implementation of measures aiming at 
preventing and combating corruption.  
Article 2  
Objectives 
The Parties agree that the objectives of this Agreement are to:  
(a) strengthen and consolidate the relations between the Parties 
through an association based on three interdependent and 
fundamental parts: political dialogue, cooperation and trade, 
based on mutual respect, reciprocity and common interest. 
The implementation of this Agreement shall make full use 
of the institutional arrangements and mechanisms agreed by 
the Parties;  
(b) develop a privileged political partnership based on values, 
principles and common objectives, in particular the respect 
for and the promotion of democracy and human rights, 
sustainable development, good governance and the rule of 
law, with the commitment to promote and protect these 
values and principles on the world stage, in such a way that 
it contributes to the strengthening of multilateralism;  (c) enhance bi-regional cooperation in all areas of common 
interest with the aim of achieving more sustainable and 
equitable social and economic development in both regions;  
(d) expand and diversify the Parties' bi-regional trade relation in 
conformity with the WTO Agreement and the specific 
objectives and provisions set out in Part IV of this 
Agreement, which should contribute to higher economic 
growth, to the gradual improvement of the quality of life 
in both regions and to a better integration of both regions 
in the world economy;  
(e) strengthen and deepen the progressive process of regional 
integration in areas of common interest, as a way to 
facilitate the implementation of this Agreement;  
(f) reinforce good neighbourly relations and the principle of 
peaceful resolution of disputes;  
(g) at least maintain and preferably develop the level of good 
governance, social, labour and environmental standards 
achieved through the effective implementation of inter ­
national conventions of which the Parties are part of at 
the time of entry into force of this Agreement; and  
(h) foster increased trade and investment among the Parties, 
taking into account special and differential treatment in 
order to reduce structural asymmetries existing between 
both regions.  
Article 3  
Scope 
The Parties shall treat each other as equals. Nothing in this 
Agreement shall be construed to undermine the sovereignty 
of any Republic of the CA Party.  
TITLE II  
INSTITUTIONAL FRAMEWORK  
Article 4  
Association Council  
1. An Association Council is hereby established, which shall 
oversee the fulfilment of the objectives of this Agreement and 
supervise its implementation. The Association Council shall 
meet at ministerial level at regular intervals, not exceeding a 
period of two years, and extraordinarily whenever circumstances 
so require, if the Parties so agree. The Association Council shall 
meet where appropriate and agreed by both Parties at Head of 
State or Government level. Furthermore, in order to strengthen 
the political dialogue and make it more efficient, specific  'ad hoc ' 
meetings at working level shall be encouraged.EN 6 Official Journal of the European Union 15.12.2012
2. The Association Council shall examine any major issue 
arising within the framework of this Agreement, as well as 
any other bilateral, multilateral or international question of 
common interest.  
3. The Association Council shall also examine proposals and 
recommendations from the Parties for the improvement of the 
relations established under this Agreement.  
Article 5  
Composition and Rules of Procedures  
1. The Association Council shall be composed of represen ­
tatives of the EU Party and of each of the Republics of the CA 
Party at ministerial level, in accordance with the Parties' 
respective internal arrangements and taking into consideration 
the specific issues (Political Dialogue, Cooperation and/or Trade) 
to be addressed at any given session.  
2. The Association Council shall establish its own rules of 
procedure.  
3. Members of the Association Council may arrange to be 
represented, in accordance with the conditions laid down in its 
rules of procedure.  
4. The Association Council shall be chaired alternately by a 
representative of the EU Party on one side, and by a represen ­
tative of one Republic of the CA Party on the other, in 
accordance with the provisions laid down in its rules of 
procedure.  
Article 6  
Decision-Making Powers  
1. In order to attain the objectives of this Agreement, the 
Association Council shall have the power to take decisions in 
the cases provided for in this Agreement.  
2. The decisions taken shall be binding on the Parties, which 
shall take all measures necessary to implement them in 
accordance with each Party's internal rules and legal procedures.  
3. The Association Council may also make appropriate 
recommendations.  
4. The Association Council shall adopt decisions and recom ­
mendations by mutual agreement between the Parties. In the 
case of the Republics of the CA Party, the adoption of decisions 
and recommendations shall require their consensus.  
5. The procedure established in paragraph 4 shall apply to all 
other governing bodies created by this Agreement.  
Article 7  
Association Committee 
1. The Association Council shall be assisted in the 
performance of its duties by an Association Committee which shall be composed of representatives of the EU Party and of 
each of the Republics of the CA Party, at senior official level, 
and taking into consideration the specific issues (Political 
Dialogue, Cooperation and/or Trade) to be addressed at any 
given session.  
2. The Association Committee shall be responsible for the 
general implementation of this Agreement.  
3. The Association Council shall establish the rules of 
procedure of the Association Committee.  
4. The Association Committee shall have the power to take 
decisions in the cases provided for in this Agreement or where 
such power has been delegated to it by the Association Council. 
In this event, the Association Committee shall take its decisions 
in accordance with the conditions laid down in Articles 4 to 6.  
5. The Association Committee shall generally meet once a 
year for an overall review of the implementation of this 
Agreement, on a date and with an agenda agreed in advance 
by the Parties, in Brussels one year and in Central America the 
next. Special meetings may be convened, by mutual agreement, 
at the request of either of the Parties. The Association 
Committee shall be chaired alternately by a representative of 
each of the Parties.  
Article 8  
Sub-Committees 
1. The Association Committee shall be assisted in the 
performance of its duties by the Sub-Committees established 
in this Agreement.  
2. The Association Committee may decide to set up any 
additional Sub-Committee. It may decide to change the task 
assigned to or dissolve any Sub-Committee.  
3. Sub-Committees shall meet once per year or at the request 
of either Party or of the Association Committee, at an appro ­
priate level. When in person, meetings shall be held alternately 
in Brussels or Central America. Meetings may also be held by 
any technological mean available to the Parties.  
4. Sub-Committees shall be chaired alternately by a represen ­
tative of the EU Party on one side and by a representative of 
one Republic of the CA Party on the other, for a period of one 
year.  
5. The creation or existence of a Sub-Committee shall not 
prevent the Parties from bringing any matter directly to the 
Association Committee.  
6. The Association Council shall adopt rules of procedure 
which determine the composition and duties of such Sub- 
Committees and how they shall function, insofar as not 
provided for by this Agreement.EN 15.12.2012 Official Journal of the European Union 7
7. A Cooperation Sub-Committee is hereby established. It 
shall assist the Association Committee in the performance of 
its duties regarding Part III of this Agreement. It shall also have 
the following tasks:  
(a) attend any cooperation related matter mandated by the 
Association Committee;  
(b) follow-up the overall implementation of Part III of this 
Agreement;  
(c) discuss any related cooperation issues that may affect the 
operation of Part III of this Agreement.  
Article 9  
Association Parliamentary Committee 
1. An Association Parliamentary Committee is hereby estab ­
lished. It shall consist of members of the European Parliament, 
on the one side, and of members of the  Parlamento Centroa­
mericano (PARLACEN) , and in the case of Republics of the CA 
Party that are not members of PARLACEN, representatives 
designated by their respective National Congress, on the other 
side, who shall meet and exchange views. It shall determine the 
frequency of its meetings and shall be chaired by one of the two 
sides alternately.  
2. The Association Parliamentary Committee shall establish 
its rules of procedure.  
3. The Association Parliamentary Committee may request of 
the Association Council relevant information regarding the 
implementation of this Agreement. The Association Council 
shall supply the Committee with the requested information.  
4. The Association Parliamentary Committee shall be 
informed of the decisions and recommendations of the 
Association Council.  
5. The Association Parliamentary Committee may make 
recommendations to the Association Council.  
Article 10 
Joint Consultative Committee  
1. A Joint Consultative Committee is hereby established as a 
consultative body of the Association Council. Its work shall 
consist in submitting the opinions of civil society organisations 
to this Council regarding the implementation of this Agreement 
without prejudice to other processes in accordance with 
Article 11. The Joint Consultative Committee shall further be 
tasked with contributing to the promotion of dialogue and 
cooperation between the organisations of civil society in the 
European Union and those in Central America.  
2. The Joint Consultative Committee shall be composed of 
an equal number of representatives of the European Economic and Social Committee, on the one side, and of representatives 
of the Comité Consultivo del Sistema de la Integración Centroa ­
mericana (CC-SICA)  and of the  Comité Consultivo de Integración 
Económica (CCIE) , on the other side.  
3. The Joint Consultative Committee shall adopt its rules of 
procedure. 
Article 11  
Civil Society 
1. The Parties shall promote meetings of representatives of 
the European Union's and of Central America's civil societies, 
including the academic community, social and economic 
partners and non-governmental organisations.  
2. The Parties shall call for regular meetings with these repre ­
sentatives in order to inform them about the implementation of 
this Agreement and to gather their suggestions in this respect.  
PART II  
POLITICAL DIALOGUE  
Article 12  
Objectives 
The Parties agree that the objectives of the political dialogue 
between the Republics of the CA Party and the EU Party are to:  
(a) establish a privileged political partnership based notably on 
the respect for and the promotion of democracy, peace, 
human rights, the rule of law, good governance and 
sustainable development;  
(b) defend common values, principles and objectives through 
their promotion at the international level in particular at 
the United Nations;  
(c) strengthen the United Nations Organization as the core of 
the multilateral system, in order to enable it to tackle global 
challenges effectively;  
(d) intensify political dialogue in order to enable a broad 
exchange of views, positions and information leading to 
joint initiatives at international level;  
(e) cooperate in the field of foreign and security policy, with 
the objective of coordinating their positions and taking joint 
initiatives of mutual interest in the relevant international  
fora. 
Article 13 
Areas  
1. The Parties agree that political dialogue shall cover all 
aspects of mutual interest either at the regional or international 
levels.EN 8 Official Journal of the European Union 15.12.2012
2. The political dialogue between the Parties shall prepare the 
way for new initiatives for pursuing common goals and for 
establishing common ground in areas such as: regional inte ­
gration; the rule of law; good governance; democracy; human 
rights; promotion and protection of the rights and fundamental 
freedoms of indigenous peoples and individuals, as recognised 
by the United Nations Declaration on the Rights of Indigenous 
Peoples; equal opportunities and gender equality; the structure 
and orientation of international cooperation; migration; poverty 
reduction and social cohesion; core labour standards; the 
protection of the environment and the sustainable management 
of natural resources; regional security and stability, including the 
fight against citizens' insecurity; corruption; drugs; trans- 
national organised crime; the trafficking of small arms and 
light weapons as well as their ammunition; the fight against 
terrorism; the prevention and peaceful resolution of conflicts.  
3. Dialogue under Part II shall also cover the international 
conventions on human rights, good governance, core labour 
standards and the environment, in accordance with the 
Parties' international commitments and raise, in particular, the 
issue of their effective implementation.  
4. The Parties may agree at any time to add any other topic 
as an area for political dialogue.  
Article 14  
Disarmament  
1. The Parties agree to cooperate and to contribute to 
strengthening the multilateral system in the area of conven ­
tional weapons disarmament, through full compliance with 
and national implementation of their existing obligations 
under international treaties and agreements and other relevant 
international instruments in the field of conventional weapons 
disarmament.  
2. In particular, the Parties will promote the full implemen ­
tation and universalisation of the Convention on the Prohibition 
of the Use, Stockpiling, Production and Transfer of Anti- 
personnel Mines and on their Destruction, and the Convention 
on Certain Conventional Weapons (CCW) and its protocols.  
3. The Parties furthermore recognise that the illicit manu ­
facture, transfer and circulation of small arms and light 
weapons, including their ammunition, and their excessive 
accumulation and uncontrolled spread continue to pose a 
serious threat to peace and international security. They 
therefore agree to cooperate in fighting the illicit trade and 
excessive accumulation of small arms and light weapons, 
including their ammunition, and also agree to work jointly to 
regulate the licit trade of conventional arms.  
4. The Parties therefore agree to observe and fully implement 
their obligations to deal with the illicit trade in small arms and 
light weapons, including their ammunition, under existing inter ­
national agreements and applicable United Nations Security 
Council resolutions, as well as their commitments within the framework of other international instruments applicable in this 
area, such as the United Nations Programme of Action on Small 
Arms and Light Weapons.  
Article 15  
Weapons of Mass Destruction  
1. The Parties consider that the proliferation of nuclear, 
chemical and biological weapons of mass destruction and 
their means of delivery, both to State and non-State actors, 
represents one of the most serious threats to international 
stability and security.  
2. The Parties therefore agree to cooperate and to contribute 
to countering the proliferation of weapons of mass destruction 
and their means of delivery, through full compliance with and 
national implementation of their existing obligations under 
international disarmament and non-proliferation treaties and 
agreements and other relevant international obligations.  
3. The Parties agree that this provision constitutes an 
essential element of this Agreement.  
4. The Parties furthermore agree to cooperate and to 
contribute to the objective of non-proliferation by:  
(a) taking steps to sign, ratify or accede to, as appropriate, and 
fully implement and comply with all other relevant inter ­
national instruments;  
(b) establishing an effective system of national export controls 
controlling the export as well as transit of weapons of mass 
destruction related goods, including weapons of mass 
destruction end-use control on dual-use technologies and 
containing effective sanctions for breaches of export 
controls.  
5. The Parties agree to establish a regular political dialogue 
that will accompany and consolidate their cooperation in this 
area.  
Article 16  
Fight Against Terrorism 
1. The Parties reaffirm the importance of the fight against 
terrorism and, in accordance with international human rights, 
humanitarian and refugee law, relevant international 
conventions and instruments, the relevant United Nations resol ­
utions and their respective legislation and regulations, and the 
United Nations Global Counter-Terrorism Strategy contained in 
the United Nations General Assembly Resolution 60/288 of 
8 September 2006, agree to cooperate in the prevention and 
suppression of acts of terrorism.  
2. They shall do so in particular:  
(a) in the framework of full implementation of international 
conventions and instruments, including all relevant United 
Nations General Assembly resolutions and United Nations 
Security Council resolutions;EN 15.12.2012 Official Journal of the European Union 9
(b) by exchange of information on terrorist groups and their 
support networks, in accordance with international and 
national law;  
(c) by cooperating on the means and methods used to counter 
terrorism, including in technical fields and training, and by 
exchange of experience in terrorism prevention and in the 
area of protection in the fight against terrorism;  
(d) through exchanges of views on legislative frameworks and 
best practices, as well as technical and administrative 
assistance;  
(e) through exchange of information in accordance with their 
respective legislation;  
(f) by technical assistance and training on methods of investi ­
gation, information technology, design of protocols on 
prevention, alerts and effective response to terrorist threats 
or acts; and  
(g) through exchanges of views on prevention models related to 
other illicit activities linked to terrorism, such as money 
laundering, trafficking of firearms, identity document 
forgery and human trafficking, among others.  
Article 17 
Serious Crimes of International Concern  
1. The Parties reaffirm that the most serious crimes of 
concern to the international community as a whole should 
not go unpunished and that their prosecution should be 
ensured by measures at either the domestic or international 
level, as appropriate, including the International Criminal Court.  
2. The Parties consider that the establishment and effective 
functioning of the International Criminal Court constitutes an 
important development for international peace and justice and 
that the Court represents an effective instrument to investigate 
and prosecute perpetrators of the most serious crimes of 
concern to the international community as a whole when 
national courts are not willing or able to do so, given the 
International Criminal Court's complementarity to national 
criminal jurisdiction.  
3. The Parties agree to cooperate to promote universal 
adherence to the Rome Statute by:  
(a) continuing to take steps to implement the Rome Statute 
and to ratify and implement related instruments (such as 
the Agreement on Privileges and Immunities of the Inter ­
national Criminal Court);  
(b) sharing experience with regional partners in the adoption of 
legal adjustments required to allow for the ratification and 
implementation of the Rome Statute; and  (c) taking measures to safeguard the integrity of the Rome 
Statute.  
4. It remains the sovereign decision of every State to decide 
the most appropriate moment to adhere to the Statute of Rome.  
Article 18 
Finance for Development  
1. The Parties agree to support international efforts to 
promote policies and regulations to finance development and 
to strengthen cooperation in order to achieve internationally 
agreed development goals, including the Millennium Devel ­
opment Goals, as well as the commitments of the Monterrey 
Consensus and other related  fora . 
2. For this purpose, and with the objective to foster more 
inclusive societies, the Parties recognise the need to develop new 
and innovative financial mechanisms.  
Article 19 
Migration 
1. The Parties reaffirm the importance that they attach to a 
joint management of migration flows between their territories. 
Recognising that poverty is one of the root causes of migration 
and with a view to strengthening cooperation between them, 
they shall establish a comprehensive dialogue on all migration- 
related issues, including irregular migration, refugee flows, 
smuggling and trafficking of human beings, as well as the 
inclusion of migration concerns, including brain drain, in the 
national strategies for economic and social development of the 
areas from which migrants originate, also taking into 
consideration the historic and cultural linkages existing 
between both regions.  
2. The Parties agree to ensure the effective enjoyment, 
protection and promotion of human rights for all migrants 
and the principles of fairness and transparency in the equal 
treatment of migrants, and stress the importance of fighting 
against racism, discrimination, xenophobia and other forms of 
intolerance.  
Article 20 
Environment  
1. The Parties shall promote a dialogue in the areas of 
environment and sustainable development by exchanging 
information and encouraging initiatives on local and global 
environmental issues, recognising the principle of shared but 
differentiated responsibilities, as set forth in the 1992 Rio 
Declaration on Environment and Development.  
2. This dialogue shall be aimed,  inter alia , at fighting the 
threat of climate change, biodiversity conservation, the 
protection and sustainable management of forests to,  inter 
alia, reduce emissions from deforestation and forest degradation, 
the protection of hydro and marine resources, basins and 
wetlands, the research and development of alternative fuels 
and renewable energy technologies and the reform of environ ­
mental governance in view of increasing its efficiency.EN 10 Official Journal of the European Union 15.12.2012
Article 21 
Citizen Security  
The Parties shall dialogue on citizen security, which is funda ­
mental to promote human development, democracy, good 
governance, and respect human rights and fundamental 
freedoms. They acknowledge that citizen security transcends 
national and regional borders, and therefore requires the 
impulse of a broader dialogue and cooperation on this matter.  
Article 22 
Good Governance in the Tax Area 
With a view to strengthening and developing economic 
activities while taking into account the need to develop an 
appropriate regulatory framework, the Parties recognise and 
commit to common and internationally agreed principles of 
good governance in the tax area.  
Article 23 
Common Economic-Financial Credit Fund  
1. The Parties agree on the importance to reinforce efforts in 
order to reduce poverty and support the development of Central 
America, in particular its poorest areas and populations.  
2. Therefore, the Parties agree to negotiate the creation of a 
Common Economic and Financial mechanism including, among 
others, the intervention of the European Investment Bank (EIB), 
the Latin American Investment Facility (LAIF) and technical 
assistance by the regional Central American cooperation 
programme. This mechanism shall assist in the reduction of 
poverty, promote development and the integral well-being of 
Central America, as well as give impulse to the socio-economic 
growth and the furthering of a balanced relationship between 
both regions.  
3. For this purpose, a bi-regional working group has been 
established. The mandate of this group shall be to examine the 
creation of such mechanism as well as the modalities of its 
functioning.  
PART III  
COOPERATION  
Article 24  
Objectives  
1. The general objective of cooperation is to support the 
implementation of this Agreement in order to reach an 
effective partnership between the two regions by facilitating 
resources, mechanisms, tools and procedures.  
2. Priority shall be given to the following objectives, which 
are further developed in Titles I to IX of this Part:  
(a) strengthening peace and security;  
(b) contributing to reinforcing democratic institutions, good 
governance and full applicability of the rule of law, gender equality, all forms of non-discrimination, cultural 
diversity, pluralism, promotion and respect for human 
rights, fundamental freedoms, transparency and citizen 
participation;  
(c) contributing to social cohesion through the alleviation of 
poverty, inequality, social exclusion and all forms of 
discrimination so as to improve the quality of life for the 
peoples of Central America and the European Union;  
(d) promoting economic growth with a view to furthering 
sustainable development, reducing the imbalances between 
and within the Parties and developing synergies between the 
two regions;  
(e) deepening the process of regional integration in Central 
America by strengthening the capacity to implement and 
use the benefits of this Agreement, thereby contributing 
to the economic, social and political development of the 
Central American region as a whole;  
(f) reinforcing production and management capacities and 
enhancing competitiveness, thereby opening up trade and 
investment opportunities for all the economic and social 
players in the two regions.  
3. The Parties shall pursue policies and measures with a view 
to attaining the objectives referred to above. These measures 
may include innovative financial mechanisms with the 
objective of contributing to the achievement of the Millennium 
Development Goals and other internationally agreed devel ­
opment objectives, in conformity with the commitments of 
the Monterrey Consensus and subsequent  fora . 
Article 25  
Principles  
Cooperation between the Parties shall be governed by the 
following principles:  
(a) cooperation shall support and be complementary to the 
efforts of the associated countries and regions to 
implement the priorities set by their own development 
policies and strategies, without prejudice to the activities 
carried out with their civil society;  
(b) cooperation shall be the result of a dialogue between the 
associated countries and regions;  
(c) the Parties shall promote participation of civil society and 
local authorities in their development policies and in their 
cooperation;  
(d) cooperation activities shall be established both at national 
and regional level complementing one another so as to 
support the general and specific objectives set out in this 
Agreement;EN 15.12.2012 Official Journal of the European Union 11
(e) cooperation shall take into account cross-cutting issues such 
as democracy and human rights, good governance, 
indigenous peoples, gender, environment - including 
natural disasters - and regional integration;  
(f) the Parties shall enhance the effectiveness of their 
cooperation by operating within mutually agreed frame ­
works. They shall promote harmonisation, alignment and 
coordination between donors and the fulfilment of mutual 
obligations linked to the achievement of cooperation activ ­
ities;  
(g) cooperation includes technical and financial assistance as a 
means to contribute to the implementation of the objectives 
of this Agreement;  
(h) the Parties agree on the importance to take into 
consideration their different levels of development in the 
design of cooperation activities;  
(i) the Parties agree on the importance of continuing to 
support poverty reduction policies and strategies of 
middle-income countries, with a special attention to lower 
middle-income countries;  
(j) cooperation in the framework of this Agreement does not 
affect the participation of the Republics of the CA Party, as 
developing countries, in the EU Party's activities in the field 
of research for development or other European Union 
development cooperation programmes addressed to third 
countries, subject to the rules and procedures of these 
programmes.  
Article 26 
Modalities and Methodology  
1. In order to implement cooperation activities, the Parties 
agree that:  
(a) instruments may include a large scope of bilateral, hori ­
zontal or regional activities, such as programmes and 
projects, including infrastructure projects, budget support, 
sectoral policy dialogue, exchange and transfer of 
equipment, studies, impact assessments, statistics and data 
bases, exchanges of experience and experts, training, 
communication and awareness raising campaigns, seminars 
and publications;  
(b) implementing actors may comprise local, national and 
regional authorities, civil society and international organi ­
sations;  
(c) they shall provide the appropriate administrative and 
financial resources necessary to ensure the implementation 
of the activities of cooperation that they will have agreed in 
accordance with their own laws, regulations and procedures;  (d) all entities involved in cooperation shall be subject to a 
transparent and accountable management of resources;  
(e) they shall promote innovative cooperation and finance 
modalities and instruments in order to improve the effi ­
ciency of cooperation and to make the best use of this 
Agreement;  
(f) cooperation between the Parties shall identify and develop 
innovative cooperation programmes for the Republics of the 
CA Party;  
(g) they shall encourage and facilitate private financing and 
direct foreign investment, in particular through funding of 
the European Investment Bank in Central America in line 
with its own procedures and financial criteria;  
(h) the participation of each Party as an associated partner in 
framework programmes, specific programmes and other 
activities of the other Party shall be promoted in accordance 
with their own rules and procedure;  
(i) the participation of the Republics of the CA Party to the EU 
Party's thematic and horizontal cooperation programmes for 
Latin America shall be promoted, including by means of 
possible specific windows;  
(j) the Parties, in accordance with their own rules and 
procedures, shall promote triangular cooperation in areas 
of common interest between the two regions and with 
third countries;  
(k) the Parties should explore together all practical possibilities 
for cooperation in their mutual interest.  
2. The Parties agree to foster, according to their needs and 
within the framework of their respective programmes and legis ­
lation, cooperation between financial institutions.  
Article 27 
Evolutionary Clause  
1. The fact that an area or cooperation activity has not been 
included in this Agreement shall not be interpreted as an 
impediment for the Parties to decide, in accordance with their 
respective legislations, to cooperate in those areas or activities.  
2. No opportunities for cooperation shall be ruled out in 
advance. The Parties may use the Association Committee to 
explore practical possibilities for cooperation in their mutual 
interest.  
3. As regards the implementation of this Agreement, the 
Parties may make suggestions designed to expand cooperation 
in all areas, taking into account the experience acquired during 
the implementation thereof.EN 12 Official Journal of the European Union 15.12.2012
Article 28 
Statistics Cooperation  
1. The Parties agree to cooperate in order to develop better 
statistical methods and programmes according to internationally 
accepted standards, including gathering, processing, quality 
control and dissemination of statistics, aimed at generating indi ­
cators with enhanced comparability between the Parties, thus 
enabling the Parties to use each other's statistics on trade in 
goods and services, foreign direct investments and, more 
generally, any field covered by this Agreement, for which stat ­
istics can be drawn up. The Parties acknowledge the usefulness 
of bilateral cooperation to support these objectives.  
2. Cooperation in this field shall also aim at:  
(a) the development of a regional statistical system in support 
of the priorities for regional integration agreed between the 
Parties;  
(b) cooperating in the field of statistics on science, technology 
and innovation.  
3. This cooperation could include, among others: technical 
exchanges between statistical institutes in the Republics of the 
CA Party and in the Member States of the European Union and 
Eurostat, including exchange of scientists; development of 
improved, and where relevant, consistent methods of data 
collection, disaggregation, analysis and interpretation; and 
organisation of seminars, working groups or statistical 
training programmes.  
TITLE I  
DEMOCRACY, HUMAN RIGHTS AND GOOD GOVERNANCE  
Article 29 
Democracy and Human Rights  
1. The Parties shall cooperate to achieve full compliance with 
all human rights and fundamental freedoms, which are 
universal, indivisible, inter-related and inter-dependant, as well 
as the building and strengthening of democracy.  
2. Such cooperation may include  inter alia : 
(a) the effective implementation of the international 
instruments of human rights, as well as the recommen ­
dations emanating from Treaty Bodies and Special 
Procedures;  
(b) the integration of the promotion and protection of human 
rights in national policies and development plans;  
(c) the strengthening of the capacities to apply the democratic 
principles and practices;  
(d) the development and implementation of action plans on 
democracy and human rights;  (e) awareness raising and education in human rights, 
democracy and culture of peace;  
(f) the strengthening of democratic and human rights-related 
institutions, as well as the legal and institutional frameworks 
for the promotion and protection of human rights;  
(g) the development of joint initiatives of mutual interest in the 
framework of relevant multilateral  fora . 
Article 30 
Good Governance  
The Parties agree that cooperation in this field shall actively 
support governments through actions aimed at, in particular:  
(a) respecting the rule of law;  
(b) guaranteeing the separation of powers;  
(c) guaranteeing an independent and efficient judicial system;  
(d) promoting transparent, accountable, efficient, stable and 
democratic institutions;  
(e) promoting policies to guarantee accountability and trans ­
parent management;  
(f) fighting against corruption;  
(g) reinforcing good and transparent governance at national, 
regional and local levels;  
(h) establishing and maintaining clear decision making 
procedures by public authorities at all levels;  
(i) supporting the participation of civil society.  
Article 31  
Modernisation of the State and Public Administration, 
including Decentralisation  
1. The Parties agree that the objective of cooperation in this 
field shall be to improve their legal and institutional frame ­
works, based notably on best practices. This includes reform 
and modernisation of public administration, including through 
capacity building, to support and reinforce the processes of 
decentralisation and to underpin organisational changes 
resulting from regional integration, paying particular attention 
to organisational efficiency and to service delivery to citizens, as 
well as to good and transparent management of public 
resources and accountability.  
2. This cooperation may include national and regional 
programs and projects aimed at building capacities for policy 
design, and implementation and evaluation of public policies, as 
well as reinforcing the judiciary system while fostering the 
involvement of civil society.EN 15.12.2012 Official Journal of the European Union 13
Article 32 
Conflict Prevention and Resolution  
1. The Parties agree that cooperation in this field shall 
promote and sustain a comprehensive peace policy, including 
the prevention and resolution of conflicts. This policy shall be 
based on the principle of commitment and participation of 
society and shall focus primarily on developing regional, sub- 
regional and national capacities. It shall ensure equal political, 
economic, social and cultural opportunities for all segments of 
society, reinforce democratic legitimacy, promote social 
cohesion and an effective mechanism for peaceful conciliation 
of the interests of different groups, and encourage an active and 
organised civil society, in particular making use of existing 
regional institutions.  
2. Cooperation shall strengthen capacities to resolve conflicts 
and may include, among others, the provision of support to 
mediation, negotiation and reconciliation processes; to strategies 
promoting peace; to efforts to strengthen confidence and 
security building on the regional level; to efforts developed to 
help children, women and elderly people and to actions in the 
fight against anti-personnel mines.  
Article 33 
Reinforcement of Institutions and Rule of Law 
The Parties shall attach particular importance to the consoli ­
dation of the rule of law and the reinforcement of institutions 
at all levels in the areas of law enforcement and the adminis ­
tration of justice in particular. Cooperation shall notably aim at 
strengthening the independence of the judiciary and improving 
its efficiency.  
TITLE II  
JUSTICE, FREEDOM AND SECURITY  
Article 34  
Personal Data Protection 
1. The Parties agree to cooperate in order to improve the 
level of protection of personal data to the highest international 
standards, such as the Guidelines for the Regulation of 
Computerised Personal Data Files, modified by the General 
Assembly of the United Nations on December 14th 1990, 
and to work towards the free movement of personal data 
between the Parties, with due regard to their domestic legis ­
lation.  
2. Cooperation on protection of personal data may include,  
inter alia , technical assistance in the form of exchange of 
information and expertises taking into account the laws and 
regulations of the Parties.  
Article 35 
Illicit Drugs  
1. The Parties shall cooperate to ensure a comprehensive, 
integrated, and balanced approach through effective action 
and coordination between the competent authorities, including 
from the health, education, law enforcement, custom services, social, justice and interior sectors with the aim of reducing, to 
the greatest extent possible, the supply and demand of illicit 
drugs as well as their impact on drug users and society at large, 
and in order to achieve control and a more effective prevention 
of diversion towards chemical precursors used for the illicit 
manufacture of narcotic drugs and psychotropic substances, 
including the diversion towards illegal purposes of narcotic 
drugs and psychotropic substances for medical and scientific 
use. 
2. Cooperation shall be based on the principle of shared 
responsibility, relevant international conventions as well as the 
Political Declaration, the Special Declaration on the Guiding 
Principles of Drug Demand Reduction and the other main 
documents adopted by the Twentieth United Nations General 
Assembly Special Session on Drugs in June 1998.  
3. Cooperation shall aim to coordinate and increase joint 
efforts to address the problem of illicit drugs. Without 
prejudice to other cooperation mechanisms, the Parties agree 
that, at the inter-regional level, the Coordination and 
Cooperation Mechanism on Drugs between the European 
Union and Latin America and the Caribbean shall be used for 
this purpose, and agree to cooperate in view of strengthening its 
efficiency.  
4. The Parties also agree to cooperate against crime related 
drug trafficking, through increased coordination with relevant 
international bodies and instances.  
5. The Parties shall cooperate to ensure a comprehensive and 
balanced approach through effective action and coordination 
between the competent authorities, including the social, justice 
and interior sectors with the aim to:  
(a) exchange points of view regarding legislative schemes and 
best practices;  
(b) fight against the supply, traffic and demand of narcotic 
drugs and psychotropic substances;  
(c) strengthen judicial and police cooperation to combat illicit 
trafficking;  
(d) strengthen maritime cooperation in view of fighting effi ­
ciently against trafficking;  
(e) establish information and monitoring centres;  
(f) define and apply measures to reduce illicit drug trafficking, 
medical prescriptions (narcotic drugs and psychotropics) 
and chemical precursors;  
(g) set up joint research programmes and projects as well as 
reciprocal judiciary assistance;  
(h) stimulate alternative development, in particular, the 
promotion of legal crops for small producers;EN 14 Official Journal of the European Union 15.12.2012
(i) facilitate training and education of human resources in 
order to prevent the drug consumption and trafficking, as 
well as to strengthen administrative control systems;  
(j) support youth prevention programs and education inside 
and outside of school;  
(k) strengthen prevention as well as treatment, rehabilitation 
and reintegration of drug users covering a wide range of 
modalities, including harm reduction related to drug abuse.  
Article 36 
Money Laundering, including the Financing of Terrorism  
1. The Parties agree to cooperate in preventing the use of 
their financial systems and enterprises for laundering proceeds 
arising from all serious offences and in particular from offences 
related to illicit drugs and psychotropic substances and related 
to terrorist acts.  
2. This cooperation shall, where relevant, in line with the 
standards established by the Financial Action Task Force 
(FATF), include administrative and technical assistance aimed 
at the development and implementation of regulations and 
the efficient functioning of suitable standards and mechanisms. 
In particular, cooperation shall allow for exchanges of relevant 
information and for the adoption of appropriate standards to 
combat money laundering and terrorism financing in 
accordance with those adopted by the international bodies 
active in this area, and with best practices used in the inter ­
national context.  
Article 37 
Organised Crime and Citizen Security  
1. The Parties agree to cooperate in preventing and 
combating organised and financial crime. To that end, they 
shall promote and exchange good practices and implement 
relevant agreed international standards and instruments, such 
as the United Nations Convention on Transnational Organized 
Crime and its supplementing Protocols and the United Nations 
Convention against corruption. They shall notably encourage 
witness protection programmes.  
2. The Parties also agree to cooperate to improve citizen 
security, notably through support to security policies and strat ­
egies. This cooperation should contribute to crime prevention 
and could include activities such as regional cooperation 
projects between police and judicial authorities, training 
programs, exchanges of best practices for criminal profiling. It 
shall also comprise,  inter alia , exchanges of views on legislative 
frameworks as well as administrative and technical assistance 
aimed at strengthening the institutional and operational capa ­
bilities of law enforcement authorities.  
Article 38  
The Fight against Corruption  
1. The Parties recognise the importance of preventing and 
combating corruption in the private and public sector and reaffirm their concern about the seriousness and threats caused 
by corruption to the stability and security of democratic insti ­
tutions. To that end, the Parties shall cooperate in view of 
implementing and promoting relevant international standards 
and instruments, such as the United Nations Convention 
against Corruption.  
2. The Parties shall in particular cooperate on:  
(a) improving organisational effectiveness and guaranteeing 
transparent management of public resources and account ­
ability;  
(b) strengthening the relevant institutions, including law 
enforcement authorities and the judiciary;  
(c) preventing corruption and bribery in international trans ­
actions;  
(d) monitoring and evaluation of policies to combat corruption 
at local, regional, national and international level;  
(e) encouraging actions that promote the values of a culture of 
transparency, legality and a change in people's attitudes to 
corrupt practices;  
(f) further developing cooperation to facilitate measures to 
recover assets, promoting good practices and capacity 
building.  
Article 39  
Illicit Trafficking of Small Arms and Light Weapons  
1. The Parties shall cooperate to prevent and combat illicit 
trafficking in small arms and light weapons including their 
ammunition. They shall aim at coordinating actions to 
strengthen legal and institutional cooperation, as well as at 
collecting and destroying illicit small arms and light weapons, 
including their ammunition, in civilian hands.  
2. The Parties shall cooperate to promote joint initiatives in 
the fight against small arms and light weapons, including their 
ammunition. In particular, the Parties shall cooperate on those 
joint initiatives which are aimed at implementing the national, 
regional and international programmes as well as conventions 
in this field, both within a multilateral and inter-regional 
framework.  
Article 40  
The Fight against Terrorism with full Respect for Human 
Rights  
1. Cooperation in the area of combating terrorism will 
implement the framework and the standards agreed in Article 16 
of Part II.EN 15.12.2012 Official Journal of the European Union 15
2. The Parties shall also cooperate to ensure that any person 
who participates in the financing, planning, preparation or 
perpetration of terrorist acts or in support of terrorist acts, 
will be brought to justice. The Parties agree that the fight 
against terrorism shall be done in full compliance with all 
relevant United Nations Resolutions while respecting the sover ­
eignty of the States, as well as due process, human rights and 
fundamental freedoms.  
3. The Parties agree to cooperate in the prevention and 
suppression of acts of terrorism by means of police and 
judicial cooperation.  
TITLE III  
SOCIAL DEVELOPMENT AND SOCIAL COHESION  
Article 41 
Social Cohesion including the Fight against Poverty, 
Inequalities and Exclusion  
1. The Parties, acknowledging that social development shall 
go hand in hand with economic development, agree that 
cooperation shall aim at enhancing social cohesion through 
the reduction of poverty, inequity, inequality and social 
exclusion, in particular in view to the fulfilment of the 
Millennium Development Goals and of the internationally 
agreed objective of promoting fair globalisation and decent 
work for all. The accomplishment of these objectives shall 
mobilise significant financial resources, from both cooperation 
and national resources.  
2. For this purpose, the Parties shall cooperate in order to 
promote and to support the execution of:  
(a) economic policies with a social vision oriented to a more 
inclusive society with a better income distribution in order 
to reduce inequality and inequity;  
(b) trade and investment policies, bearing in mind the link 
between trade and sustainable development, fair trade, the 
development of rural and urban micro, small and medium 
enterprises and their representatives organisations and to 
corporate social responsibility;  
(c) equitable and sound fiscal policies, allowing for a better 
redistribution of wealth, ensuring adequate levels of social 
expenditure and reducing the informal economy;  
(d) efficient public social expenditure linked to clear identified 
social objectives, moving towards a result oriented 
approach;  
(e) effective social policies and equitable access to social 
services for all in a variety of sectors such as in the areas 
of education, health, nutrition, sanitation, housing, justice 
and social security;  (f) employment policies directed towards decent work for all 
and the creation of economic opportunities with a particular 
focus on the poorest and most vulnerable groups and the 
most disadvantaged regions, and specific measures 
promoting tolerance to cultural diversity at work;  
(g) social protection schemes in the area of,  inter alia , pensions, 
health, accidents and unemployment based on the solidarity 
principle and accessible to all;  
(h) strategies and policies to combat xenophobia and discrimi ­
nation, based in particular on the grounds of gender, race, 
belief or ethnicity;  
(i) specific policies and programmes dedicated to the youth.  
3. The Parties agree to stimulate the exchange of information 
on social cohesion aspects of national plans or strategies as well 
as experiences on successes and failures regarding their formu ­
lation and implementation.  
4. The Parties shall also endeavour to jointly assess the 
contribution of the implementation of this Agreement to 
social cohesion.  
Article 42 
Employment and Social Protection  
1. The Parties agree to cooperate in order to promote 
employment and social protection through actions and 
programmes, which aim in particular to:  
(a) ensure decent work for all;  
(b) create more inclusive and well functioning labour markets;  
(c) extend social protection coverage;  
(d) exchange best practices in the field of workers mobility and 
transfer of pension rights;  
(e) promote social dialogue;  
(f) ensure the respect for the fundamental principles and rights 
at work identified by the International Labour Organiz ­
ation's Conventions, the so-called Core Labour Standards, 
in particular as regards the freedom of association, the 
right to collective bargaining and non discrimination, the 
abolition of forced and child labour, and equal treatment 
between men and women;  
(g) address issues relating to the informal economy;  
(h) give special attention to disadvantaged groups and to the 
fight against discrimination;  
(i) develop the quality of human resources through the 
improvement of education and training, including effective 
vocational training;EN 16 Official Journal of the European Union 15.12.2012
(j) improve the health and security conditions at work, notably 
by strengthening labour inspectorates;  
(k) stimulate job creation and entrepreneurship by 
strengthening the institutional framework necessary to the 
creation of small and medium sized enterprises and facili ­
tating access to credit and micro-finance.  
2. Activities may be carried out at national, regional and 
interregional levels, including through networking, mutual 
learning, identification and dissemination of good practices, 
information sharing on the basis of comparable statistical 
tools and indicators and contacts between organisations of 
social partners.  
Article 43  
Education and Training  
1. The Parties agree that cooperation shall aim to:  
(a) promote equitable access to education for all, including 
young people, women, senior citizens, indigenous peoples 
and minority groups, paying special attention to the most 
vulnerable and marginalised segments of society;  
(b) improve the quality of education, considering primary basic 
education as a priority;  
(c) improve completion of primary education and reduce early 
school leaving in compulsory secondary education;  
(d) improve non-formal learning;  
(e) improve infrastructure and equipment of existing education 
centres;  
(f) promote education for the indigenous peoples, including 
intercultural bilingual education;  
(g) promote higher education as well as vocational training and 
lifelong learning.  
2. The Parties also agree to encourage:  
(a) cooperation between higher education institutions of the 
Parties as well as the exchange of students, researchers 
and academics through existing programmes;  
(b) synergies between higher education institutions and private 
and public sector in agreed areas in order to facilitate tran ­
sitions into employment.  
3. The Parties agree to pay special attention to continue 
developing the EU-LAC Knowledge Area and initiatives such 
as the EU-LAC Common Higher Education Area, in particular 
with a view to encourage the pooling and exchange of 
experience and technical resources.  Article 44  
Public Health  
1. The Parties agree to cooperate in developing efficient 
health systems, competent and sufficient health workforce 
capacity, fair financing mechanisms and social protection 
schemes.  
2. Special attention shall be given to sectoral reforms and to 
ensure an equitable access to quality health services, food and 
nutritional security in particular for vulnerable groups such as 
the disabled, elderly people, women, children, and indigenous 
peoples.  
3. They further aim to cooperate in order to promote 
primary health care and prevention through integrated 
approaches and actions involving other policy sectors, in 
particular to fight against HIV/AIDS, malaria, tuberculosis, 
dengue, chagas disease, and other priority communicable and 
non-communicable diseases, as well as chronic diseases; to 
reduce child mortality; to increase maternal health, and to 
address priority areas such as sexual and reproductive health 
and the care for and prevention of sexually transmitted 
diseases and unwanted pregnancies, provided that these 
objectives do not contravene the national legal frameworks. In 
addition the Parties shall cooperate in areas such as education, 
water sanitation and sanitary topics.  
4. Cooperation may further encourage the development, 
implementation and promotion of international health law, 
including the International Health Regulations and the World 
Health Organization Framework Convention on Tobacco 
Control.  
5. The Parties shall seek the creation of associations beyond 
the public health system through strategic partnerships with 
civil society and other actors, giving priority to disease 
prevention and health promotion.  
Article 45  
Indigenous Peoples and other Ethnic Groups  
1. The Parties respecting and promoting their national, 
regional and international obligations agree that cooperation 
activities shall enhance the protection and promotion of the 
rights and fundamental freedoms of indigenous peoples, as 
recognised by the United Nations Declaration on the Rights 
of Indigenous Peoples. Further, cooperation activities shall 
enhance and promote the human rights and fundamental 
freedoms of persons belonging to minorities and ethnic groups.  
2. Special attention should be paid to poverty reduction, and 
to the fight against inequality, exclusion and discrimination. 
Relevant international documents and instruments addressing 
the rights of indigenous peoples such as United Nations 
Resolution 59/174 on the Second Decade of the World'sEN 15.12.2012 Official Journal of the European Union 17
Indigenous Peoples, and, as ratified, the International Labour 
Organization 169 Convention concerning Indigenous and 
Tribal Peoples in Independent Countries, should guide the devel ­
opment of cooperation activities, in line with the national and 
international obligations of the Parties.  
3. The Parties further agree that cooperation activities shall 
systematically take into account the social, economic and 
cultural identities of these peoples and shall ensure as appro ­
priate their effective participation in cooperation activities, in 
particular in those areas most relevant to them, notably 
sustainable management and use of land and natural resources, 
environment, education, health, heritage and cultural identity.  
4. Cooperation shall contribute to promoting the devel ­
opment of indigenous peoples. Cooperation shall also 
contribute to promoting the development of persons 
belonging to minorities and ethnic groups organisations. Such 
cooperation shall strengthen as well their negotiation, adminis ­
trative and management capacities.  
Article 46 
Vulnerable Groups  
1. The Parties agree that cooperation in favour of vulnerable 
groups shall give priority to measures, including innovative 
policies and projects, involving vulnerable groups. It should 
aim at promoting human development, reducing poverty, and 
fighting social exclusion.  
2. Cooperation shall include the protection of human rights 
and the equal opportunities of vulnerable groups, the creation 
of economic opportunities for the poorest, as well as specific 
social policies aimed at the development of human capacities 
through education and training, access to basic social services, 
social safety nets and justice with a particular focus on the 
disabled and their families, children, women and the elderly, 
among others.  
Article 47 
Gender  
1. The Parties agree that cooperation shall help to strengthen 
policies, programmes, and mechanisms aimed at ensuring, 
improving and expanding the equal participation and oppor ­
tunities for men and women in all sectors of political, 
economic, social and cultural life, in particular in view of the 
effective implementation of the Convention on the Elimination 
of All Forms of Discrimination against Women. Where appro ­
priate, affirmative actions in support of women shall be 
envisaged.  
2. Cooperation shall promote the integration of the gender 
perspective in all the relevant fields of cooperation, including 
public policies, development strategies and actions as well as 
indicators to measure their impact.  
3. Cooperation shall also help to facilitate equal access of 
men and women to all services and resources allowing them 
to fully exercise their fundamental rights, such as in respect of 
education, health, vocational training, employment opportun ­
ities, political decision making, governance structures and 
private undertakings.  4. Particular attention shall be given to programmes 
addressing violence against women, in particular through 
prevention.  
Article 48 
Youth  
1. The cooperation between the Parties shall support all 
relevant sectoral policies addressing youth with the objective 
of preventing the reproduction of poverty and marginality. It 
shall include support to family policies and education, as well as 
to providing job opportunities for young people, especially in 
poor areas, and fostering social and justice programmes for 
prevention of juvenile delinquency and reinsertion into 
economic and social life.  
2. The Parties agree to promote the active participation of 
young people in society, including in the shaping of policies 
that have an impact on their lives.  
TITLE IV  
MIGRATION  
Article 49  
Migration 
1. Cooperation shall be based on specific needs assessment 
conducted in mutual consultation between the Parties and be 
implemented in accordance with the relevant European Union 
and national legislation in force. It will focus in particular on:  
(a) the root causes of migration;  
(b) the development and implementation of national legislation 
and practices with regard to international protection, with a 
view to satisfying the provisions of the 1951 Geneva 
Convention relating to the Status of Refugees and of its 
Protocol of 1967 and other relevant international instru ­
ments, and to ensuring the respect of the principle of  
"non-refoulement "; 
(c) the admission rules and rights and status of persons 
admitted, fair treatment and integration of legal residents 
into society, education and training of legal migrants and 
measures against racism and xenophobia and all applicable 
provisions regarding human rights of migrants;  
(d) the establishment of an effective policy to facilitate the 
transfer of remittances;  
(e) the temporary and circular migration, including the 
prevention of brain drain;  
(f) the establishment of an effective and comprehensive policy 
on immigration, smuggling and trafficking in human beings, 
including the issue of how to combat networks and criminal 
organisations of smugglers and traffickers and how to 
protect and support the victims of such trafficking; as 
well as any other form of migration not in accordance 
with the legal framework of the country of destination;EN 18 Official Journal of the European Union 15.12.2012
(g) the return, under humane, secure and dignified conditions, 
of persons not holding a legal residence permit, in full 
respect of their human rights, and the readmission of 
such persons in accordance with paragraph 2;  
(h) the exchange of best practices on integration dealing with 
migration between the European Union and the Republics 
of the CA Party;  
(i) the supportive measures aimed at the sustainable reinsertion 
of returnees.  
2. Within the framework of the cooperation to prevent and 
control immigration that contravenes the legal framework of 
the country of destination, the Parties also agree to readmit 
those of their nationals whose stay in the territories of the 
other Party contravenes their respective legal frameworks. To 
this end:  
(a) each Republic of the CA Party shall, upon request and 
without further formalities, readmit any of its nationals 
whose stay in the territory of a Member State of the 
European Union contravenes the Member State's legal 
framework, provide their nationals with appropriate 
identity documents and extend to them the administrative 
facilities necessary for such purpose and;  
(b) each Member State of the European Union shall, upon 
request and without further formalities, readmit any of its 
nationals whose stay in the territory of a Republic of the CA 
Party contravenes the Republic of the CA Party's legal 
framework, provide their nationals with appropriate 
identity documents and extend to them the administrative 
facilities necessary for such purpose.  
3. Where the person to be readmitted does not possess any 
documents or other proofs of his or her nationality, the 
competent diplomatic and/or consular representations of the 
Member State of the European Union or the Republic of the 
CA Party concerned shall, upon request of the Republic of the 
CA Party or the Member State of the European Union 
concerned, make arrangements to interview the person in 
order to establish his or her nationality.  
4. The Parties agree to conclude, upon request and as soon 
as possible, an agreement regulating the specific obligations for 
the Member States of the European Union and the Republics of 
the CA Party on readmission. That Agreement shall also address 
the readmission of nationals of other countries and stateless 
persons.  
TITLE V 
ENVIRONMENT, NATURAL DISASTERS AND CLIMATE 
CHANGE  
Article 50 
Cooperation on Environment  
1. The Parties agree to cooperate in order to protect and 
improve the quality of the environment at local, regional and global levels with a view to achieving sustainable development, 
as set forth in the 1992 Rio Declaration on Environment and 
Development.  
2. Taking into account the principle of common but differ ­
entiated responsibilities, the priorities and national development 
strategies, the Parties shall pay due attention to the relationship 
between poverty and the environment and the impact of 
economic activity on the environment including the potential 
impact of this Agreement.  
3. Cooperation shall in particular address:  
(a) the protection and sustainable management of natural 
resources and ecosystems, including forests and fisheries;  
(b) the fight against pollution of fresh and marine waters, air 
and soil, including through the sound management of 
waste, sewage waters, chemicals and other dangerous 
substances and materials;  
(c) global issues such as climate change, depletion of the ozone 
layer, desertification, deforestation, conservation of biodi ­
versity and biosafety;  
(d) in this context, cooperation shall seek to facilitate joint 
initiatives in the area of climate change mitigation and 
adaptation to its adverse effects, including the strengthening 
of carbon market mechanisms.  
4. Cooperation may involve measures such as:  
(a) promoting policy dialogue and exchange of best environ ­
mental practices, experiences, and capacity building, 
including institutional strengthening;  
(b) transfer and use of sustainable technology and know-how, 
including creation of incentives and mechanisms for inno ­
vation and environmental protection;  
(c) integrating environmental considerations into other policy 
areas, including land-use management;  
(d) promoting sustainable production and consumption 
patterns, including through the sustainable use of 
ecosystems, services and goods;  
(e) promoting environmental awareness and education as well 
as enhanced participation by civil society, in particular local 
communities, in environmental protection and sustainable 
development efforts;  
(f) encouraging and promoting regional cooperation in the 
field of environmental protection;  
(g) assisting in the implementation and enforcement of those 
multilateral environmental agreements that the Parties are 
part of;  
(h) strengthening environmental management, as well as moni ­
toring and control systems.EN 15.12.2012 Official Journal of the European Union 19
Article 51 
Management of Natural Disasters  
1. The Parties agree that cooperation in this field shall aim to 
reduce the vulnerability of the Central American region to 
natural disasters through supporting national efforts, as well 
as the regional framework for the reduction of vulnerability 
and response to natural disasters, strengthening regional 
research, disseminating best practices, drawing from lessons 
learnt in Disaster Risk Reduction, preparedness, planning, moni ­
toring, prevention, mitigation, response and rehabilitation. 
Cooperation shall also support efforts towards the harmon ­
isation of the legal framework according to the international 
standards and the improvement of institutional coordination 
and government support.  
2. The Parties shall encourage strategies that reduce social 
and environmental vulnerability and strengthen capacities of 
local communities and institutions for disaster risk reduction.  
3. The Parties shall place particular attention on improving 
disaster risk reduction in all their policies, including territorial 
management, rehabilitation and reconstruction.  
TITLE VI  
ECONOMIC AND TRADE DEVELOPMENT  
Article 52  
Cooperation and Technical Assistance in the Field of 
Competition Policy  
Technical assistance shall focus among others on institutional 
capacity building and training of human resources of the 
competition authorities, taking into account the regional 
dimension, in order to support them in strengthening and effec ­
tively enforcing the competition laws in the areas of antitrust 
and mergers, including competition advocacy.  
Article 53 
Customs Cooperation and Mutual Assistance  
1. The Parties shall promote and facilitate cooperation 
between their respective customs services in order to ensure 
that the objectives set out in Chapter 3 (Customs and Trade 
Facilitation) of Title II of Part IV of this Agreement are attained, 
particularly in order to guarantee the simplification of customs 
procedures and the facilitation of legitimate trade while 
retaining their control capabilities.  
2. The cooperation shall give rise, among others, to:  
(a) exchanges of information concerning customs legislation 
and procedures, particularly in the following areas:  
(i) simplification and modernisation of customs 
procedures;  
(ii) facilitation of transit movements;  
(iii) enforcement of intellectual property rights by the 
customs authorities;  (iv) relations with the business community;  
(v) free circulation of goods and regional integration;  
(b) the development of joint initiatives in mutually agreed areas;  
(c) the promotion of coordination between all relevant border 
agencies, both internally and across borders.  
3. The Parties shall provide mutual administrative assistance 
in customs matters in accordance with the provisions of Annex 
III to Part IV of this Agreement.  
Article 54 
Cooperation and Technical Assistance on Customs and 
Trade Facilitation  
The Parties recognise the importance of technical assistance in 
the field of customs and trade facilitation in order to implement 
the measures laid down in the Chapter 3 (Customs and Trade 
Facilitation) of Title II of Part IV of this Agreement. The Parties 
agree to cooperate among others in the following areas:  
(a) enhancing institutional cooperation to strengthen the 
process of regional integration;  
(b) providing expertise and capacity building on customs issues 
to the competent authorities (certification and verification of 
origin, among others) and technical matters to enforce 
regional customs procedures;  
(c) the application of mechanisms and modern customs tech ­
niques, including risk assessment, advance binding rulings, 
simplified procedures for entry and release of goods, 
customs controls and company audit methods;  
(d) introduction of procedures and practices which reflect as far 
as practicable, international instruments and standards 
applicable in the field of customs and trade, including 
WTO rules and World Customs Organization (hereinafter 
referred to as the  "WCO ") instruments and standards,  inter 
alia the International Convention on the Simplification and 
Harmonization of Customs Procedures, as amended (Revised 
Kyoto Convention) and the WCO Framework of Standards 
to Secure and Facilitate Global Trade; and  
(e) information systems and automation of customs and other 
trade procedures.  
Article 55 
Cooperation and Technical Assistance on Intellectual 
Property and Technology Transfer  
1. The Parties recognise the importance of cooperation and 
technical assistance in the field of intellectual property and agree 
to cooperate among others in the following:EN 20 Official Journal of the European Union 15.12.2012
(a) enhancing institutional cooperation (for example, between 
intellectual property offices in the Republics of the CA 
Party) and thus facilitating the exchange of information 
on the legal frameworks concerning intellectual property 
rights and other relevant rules of protection and 
enforcement;  
(b) encourage and facilitate the development of contacts and 
cooperation in the field of intellectual property, including 
the promotion and dissemination of information between 
and within business circles, civil society, consumers and 
educational institutions;  
(c) providing capacity building and training (for example, for 
judges, prosecutors, customs and police officers), on 
enforcement of intellectual property rights;  
(d) cooperating on the development and enhancement of elec ­
tronic systems of the Intellectual Property Offices in the 
Republics of the CA Party;  
(e) cooperating on information exchange and providing 
expertise and technical assistance on regional integration 
in the field of intellectual property rights.  
2. The Parties recognise the importance of cooperation on 
customs matters, and therefore, the Parties engage to promote 
and facilitate cooperation aiming to apply border measures in 
relation with intellectual property rights, increasing specifically 
the information exchange and coordination between the 
relevant customs administrations. The cooperation shall strive 
to strengthen and modernise the performance of the customs of 
the Republics of the CA Party.  
3. The Parties also recognise the importance of technical 
cooperation assistance in the field of technology transfer in 
order to enhance intellectual property and agree to cooperate 
among others in the following activities:  
(a) the Parties shall promote the transfer of technology, which 
shall be accomplished through academic, professional 
and/or business exchange programs directed to the trans ­
mission of knowledge from the EU Party to the Republics of 
the CA Party;  
(b) the Parties recognise the importance of creating mechanisms 
that strengthen and promote Foreign Direct Investment 
(FDI) in the Republics of the CA Party, especially in inno ­
vative and high-tech sectors. The EU Party shall make its 
best efforts to offer to the institutions and enterprises in its 
territories incentives destined to promote and to favour the 
transfer of technology to institutions and enterprises of the 
Republics of the CA Party, in such a way that allows these 
countries to establish a viable technological platform;  (c) likewise, the EU Party shall facilitate and promote programs 
aimed to the creation of activities of Research and Devel ­
opment in Central America, to attend the region's needs, 
such as access to medicines, infrastructure and technology 
development necessary for the development of their people, 
among others.  
Article 56  
Cooperation on Establishment, Trade in Services and 
Electronic Commerce  
1. The Parties recognise the importance of technical 
cooperation and assistance in order to facilitate the implemen ­
tation of commitments and to maximise the opportunities 
created under Title III (Establishment, Trade in Services and 
Electronic Commerce) of Part IV, and achieve the objectives 
of this Agreement.  
2. Cooperation includes support for technical assistance, 
training and capacity building in,  inter alia , the following areas:  
(a) improving the ability of service suppliers of the Republics of 
the CA Party to gather information on and to meet regu ­
lations and standards of the EU Party at the European 
Union's level and at national and sub-national levels;  
(b) improving the export capacity of service suppliers of the 
Republics of the CA Party, with particular attention to the 
needs of small and medium-sized enterprises;  
(c) facilitating interaction and dialogue between service 
suppliers of the EU Party and of the Republics of the CA 
Party;  
(d) addressing qualification and standards needs in those sectors 
where commitments have been undertaken under this 
Agreement;  
(e) promoting exchange of information and experiences and 
providing technical assistance regarding the development 
and implementation of regulations at national or regional 
level, where applicable;  
(f) establishing mechanisms for promoting investment between 
the EU Party and the Republics of the CA Party, and 
enhancing the capacities of investment promotion agencies 
in the Republics of the CA Party.  
Article 57  
Cooperation and Technical Assistance on Technical 
Barriers to Trade  
The Parties recognise the importance of technical cooperation 
assistance in the field of technical barriers to trade and agree to 
cooperate among others, in the following areas:EN 15.12.2012 Official Journal of the European Union 21
(a) providing expertise, capacity building, including the devel ­
opment and strengthening of relevant infrastructure, 
training and technical assistance in the areas of technical 
regulations, standardisation, conformity assessment, accredi ­
tation and metrology. This may include activities to facilitate 
the comprehension and compliance with European Union 
requirements, in particular by small and medium sized 
enterprises;  
(b) support the harmonisation of technical barriers to trade 
legislation and procedures within Central America and 
facilitate the movement of goods within the region;  
(c) promoting the active participation of the Republics of the 
CA Party's representatives in the work of relevant inter ­
national organisations with a view to increasing the use of 
international standards;  
(d) exchanging information, experiences and good practices to 
facilitate the implementation of Chapter 4 (Technical 
Barriers to Trade) of Title II of Part IV of this Agreement. 
This can involve programmes for trade facilitation in the 
areas of joint interest, covered by Chapter 4.  
Article 58  
Cooperation and Technical Assistance on Government 
Procurement  
The Parties recognise the importance of cooperation and 
technical assistance in the field of government procurement 
and agree to cooperate as follows:  
(a) upon agreement of the Parties concerned, enhance institu ­
tional cooperation and facilitate the exchange of 
information on the legal frameworks concerning 
government procurement with a possible launch of a 
dialogue mechanism;  
(b) upon request of a Party, provide capacity building and 
training, including training for the private sector on inno ­
vative means of competitive government procurement;  
(c) supporting public outreach activities in the Republics of the 
CA Party related to the provisions of Title V (Government 
Procurement) of Part IV of this Agreement, to public sector, 
private sector and civil society, in relation to European 
Union Procurement Systems and the opportunities that 
Central American suppliers might have in the European 
Union;  
(d) supporting the development, establishment and functioning 
of a single point of access to information related to 
government procurement for the entire Central American 
region. This single point of access shall function as 
defined in Articles 212 paragraph 1(d), 213, 215 paragraph 4, and 223 paragraph 2 of Title V (Government 
Procurement) of Part IV of this Agreement;  
(e) improvement of technological capabilities for public entities 
either in the Central, Sub-central or other procuring entities.  
Article 59 
Cooperation and Technical Assistance on Fisheries and 
Aquaculture  
1. The Parties recognise the importance of economic, 
technical and scientific cooperation for the sustainable devel ­
opment of the fisheries and aquaculture sector. The objectives 
of such cooperation should in particular aim to:  
(a) promote the sustainable exploitation and management of 
fisheries;  
(b) promote best practices in fisheries management;  
(c) improve the data collection in order to take into account 
the best available scientific information for resource 
assessment and management;  
(d) strengthen the monitoring, control and surveillance (MCS) 
system;  
(e) fight illegal, unreported and unregulated fishing activities 
(IUU).  
2. The cooperation may involve, among others:  
(a) providing technical expertise, support and capacity building 
for sustainable management of the fisheries' resources, 
including the development of alternative fisheries;  
(b) exchanging information, experiences and capacity building 
for sustainable social and economic development of the 
fisheries and aquaculture sector. Particular attention shall 
be given to the responsible development of artisanal and 
small scale fisheries and aquaculture and to the diversifi ­
cation of their products and activities, including areas 
such as the processing industry;  
(c) supporting institutional cooperation and facilitating the 
exchange of information on the legal frameworks 
concerning fisheries and aquaculture, including any 
relevant international instruments;  
(d) reinforcing cooperation within international organisations 
and with national and regional fisheries management 
organisations providing technical assistance, such as 
workshops and studies, to ensure a better understanding 
of the added value of international legal instruments in 
achieving a proper management of marine resources.EN 22 Official Journal of the European Union 15.12.2012
Article 60 
Cooperation and Technical Assistance on Artisanal Goods  
The Parties recognise the importance of cooperation 
programmes that promote actions that help artisanal goods 
manufactured in the Republics of the CA Party to benefit 
from this Agreement. More specifically, cooperation could 
focus in the following areas:  
(a) developing capacities to facilitate market access oppor ­
tunities for Central American artisanal goods;  
(b) capacity building of the Central American entities 
responsible for export promotion, in particular supporting 
micro, small and medium size enterprises (hereinafter 
referred to as  "MSMEs ") from urban and rural sectors, 
necessary to manufacture and export artisanal goods, 
including on customs procedures and technical 
requirements established in the European Union market;  
(c) promotion of the preservation of these cultural products;  
(d) supporting the development of infrastructure needed to 
support MSMEs engaged in the manufacture of artisanal 
goods;  
(e) capacity building to improve the business performance of 
artisanal goods producers, through training programmes.  
Article 61 
Cooperation and Technical Assistance on Organic Goods  
The Parties recognise the importance of cooperation programs 
in enhancing the benefits that organic goods produced in the 
Republics of the CA Party could obtain from this Agreement. 
More specifically, cooperation may focus, among others, in the 
following areas:  
(a) developing capacities to facilitate market access oppor ­
tunities for Central American organic goods;  
(b) capacity building of the Central American entities 
responsible for export promotion, in particular supporting 
MSMEs from urban and rural sectors, necessary for the 
production and export of organic goods, including on 
customs procedures, technical regulations and quality 
standards required in the European Union market;  
(c) supporting the development of infrastructure needed to 
support MSMEs engaged in the production of organic 
goods;  
(d) capacity building to improve the business performance of 
organic goods producers, through training programs;  
(e) cooperation on developing distribution networks in the 
European Union market.  Article 62  
Cooperation and Technical Assistance on Food Safety, 
Sanitary and Phytosanitary Matters and Animal Welfare 
Issues  
1. Cooperation in this field shall be geared with the aim of 
strengthening the Parties capacities on sanitary and phytos ­
anitary and animal welfare matters, in order to improve 
access to the other Party's market whilst safeguarding the 
level of protection of humans, animals and plants as well as 
animal welfare.  
2. It may involve, among others:  
(a) supporting the harmonisation of sanitary and phytosanitary 
legislation and procedures within Central America and 
facilitate the movement of goods within the region;  
(b) providing expertise on legislative and technical capacity to 
develop and enforce legislation as well as to develop 
sanitary and phytosanitary control systems (including eradi ­
cation programmes, food safety systems and alerts notifi ­
cation), and on animal welfare;  
(c) supporting the development and strengthening of institu ­
tional and administrative capacities in Central America, 
both at regional and national level, in order to improve 
its sanitary and phytosanitary status;  
(d) developing capacities in each of the Republics of the CA 
Party to meet sanitary and phytosanitary requirements in 
order to improve access to the other Party's market while 
safeguarding the level of protection;  
(e) providing advice and technical assistance on the European 
Union sanitary and phytosanitary regulatory system and the 
implementation of the standards required by the European 
Union market.  
3. The Sub-Committee on Sanitary and Phytosanitary 
Matters, as established in Chapter 5 (Sanitary and Phytosanitary 
Measures) of Title II (Trade in Goods), Part IV of this 
Agreement, shall propose the needs for cooperation in order 
to set up a working programme.  
4. The Association Committee shall monitor the progress of 
the cooperation established under this Article and submit the 
results of this exercise to the Sub-Committee on Sanitary and 
Phytosanitary Matters.  
Article 63  
Cooperation and Technical Assistance on Trade and 
Sustainable Development  
1. The Parties recognise the importance of cooperation and 
technical assistance in the fields of trade and labour, and trade 
and environment for achieving the objectives of Title VIII (Trade 
and Sustainable Development) of Part IV of this Agreement.EN 15.12.2012 Official Journal of the European Union 23
2. To complement the activities set out in Title III (Social 
Development and Social Cohesion) and V (Environment, Natural 
Disasters and Climate Change) of Part III of this Agreement, the 
Parties agree to cooperate, including by supporting technical 
assistance, training and capacity building actions in,  inter alia , 
the following areas:  
(a) supporting the development of incentives to foster environ ­
mental protection and decent work conditions, especially 
through the promotion of legal and sustainable trade, for 
instance through fair and ethical trade schemes, including 
those involving corporate social responsibility and account ­
ability, as well as related labelling and marketing initiatives;  
(b) promoting trade related cooperation mechanisms as agreed 
by the Parties to help implement the current and future 
international climate change regime;  
(c) promoting trade in products derived from sustainably 
managed natural resources, including through effective 
measures regarding wildlife, fisheries and certification of 
legally and sustainably produced timber. Particular 
attention shall be paid to voluntary and flexible mechanisms 
and marketing initiatives aimed to promote environmentally 
sustainable productive systems;  
(d) strengthening institutional frameworks, development and 
implementation of policies and programs regarding the 
implementation and enforcement of multilateral environ ­
mental agreements and environmental laws, as agreed by 
the Parties, and developing measures to combat illegal 
trade with environmental relevance, including through 
enforcement activities and customs cooperation;  
(e) strengthening institutional frameworks, development and 
implementation of policies and programs regarding Funda ­
mental Principles and Rights at Work (freedom of 
association and collective bargaining, forced labour, child 
labour, no employment discrimination) and the implemen ­
tation and enforcement of International Labour Organ ­
ization (hereinafter referred to as  "ILO") conventions and 
labour laws, as agreed by the Parties;  
(f) facilitating exchange of views on the development of 
methodologies and indicators for sustainability review and 
supporting initiatives to jointly review, monitor and assess 
the contribution to sustainable development of Part IV of 
this Agreement;  
(g) strengthening the institutional capacity on trade and 
sustainable development issues and supporting the organi ­
sation and facilitation of the agreed frameworks for dialogue 
with civil society on such matters.  
Article 64 
Industrial Cooperation  
1. The Parties agree that industrial cooperation shall promote 
the modernisation and restructuring of Central American industry and individual sectors, as well as industrial cooperation 
between economic operators, with the objective of 
strengthening the private sector under conditions which 
promote environmental protection.  
2. Industrial cooperation initiatives shall reflect the priorities 
determined by the Parties. They shall take into account the 
regional aspects of industrial development, promoting trans- 
national partnerships where relevant. Initiatives shall seek in 
particular to establish a suitable framework for improving 
management know-how and promoting transparency as 
regards markets and conditions for business undertakings.  
Article 65  
Energy (Including Renewable Energy)  
1. The Parties agree that their joint objective shall be to 
foster cooperation in the field of energy, in particular 
sustainable clean and renewable energy sources, energy effi ­
ciency, energy saving technology, rural electrification and 
regional integration of energy markets, among others as 
identified by the Parties, and in compliance with domestic legis ­
lation.  
2. Cooperation may include, among others, the following:  
(a) formulation and planning of energy policy, including inter- 
connected infrastructures of regional importance, 
improvement and diversification of energy supply and 
improvement of energy markets, including facilitation of 
transit, transmission and distribution within the Republics 
of the CA Party;  
(b) management and training for the energy sector and transfer 
of technology and know-how, including ongoing work on 
standards relating to energy generating emissions and 
energy efficiency;  
(c) promotion of energy saving, energy efficiency, renewable 
energy and studying of the environmental impact of 
energy production and consumption, in particular, its 
effects on biodiversity, forestry and land use change;  
(d) promotion of the application of clean development mech ­
anisms to support the climate change initiatives and its 
variability.  
Article 66  
Cooperation on Mining  
The Parties agree to cooperate in the field of mining taking into 
account their respective legislations and internal procedures as 
well as aspects of sustainable development and including envi ­
ronmental protection and conservation, through initiatives such 
as promoting exchange of information, experts, experience, 
development and transfer of technology.EN 24 Official Journal of the European Union 15.12.2012
Article 67 
Fair and Sustainable Tourism  
1. The Parties recognise the importance of the tourism sector 
for reducing poverty through social and economic development 
of local communities and the great economic potential of both 
regions for developing businesses in this field.  
2. For this purpose they agree to promote fair and 
sustainable tourism, in particular to support:  
(a) the development of policies to optimise the socio-economic 
benefits of tourism;  
(b) the creation and consolidation of tourism products through 
the provision of non-financial services, training and 
technical assistance and services;  
(c) the integration of environmental, cultural and social 
considerations into the development of the tourism sector, 
including both protection and promotion of cultural 
patrimony and natural resources;  
(d) the involvement of local communities in the process of 
tourism development, in particular rural and community 
tourism and ecotourism;  
(e) marketing and promotion strategies, the development of 
institutional capacity and human resources, the promotion 
of international standards;  
(f) the promotion of public-private cooperation and associ ­
ation;  
(g) the development of managing plans for national and 
regional tourism development;  
(h) the promotion of information technology in the area of 
tourism.  
Article 68 
Transport Cooperation  
1. The Parties agree that cooperation in this field shall focus 
on restructuring and modernising transport and related infra ­
structure systems, including border crossings, on facilitating and 
improving the movement of passengers and goods, and on 
providing better access to urban, air, maritime, inland 
waterways, rail and road transport markets by refining the 
management of transport from the operational and adminis ­
trative points of view and by promoting high operating stan ­
dards.  
2. Cooperation may include the following:  
(a) exchanges of information on the Parties' policies, especially 
regarding urban transport and the interconnection and 
interoperability of multimodal transport networks and 
other issues of mutual interest;  (b) the management of inland waterways, roads, railways, ports 
and airports, including appropriate cooperation between the 
relevant authorities;  
(c) projects for the transfer of European technology in the 
Global Navigation Satellite System and urban public 
transport centres;  
(d) improvement of safety and pollution prevention standards, 
including cooperation in the appropriate international 
forums aiming to ensure better enforcement of international 
standards;  
(e) activities that promote the development of aeronautical and 
maritime transport.  
Article 69  
Good Governance in the Tax Area  
In accordance with their respective competences, the Parties will 
improve international cooperation in the tax area to facilitate 
the collection of legitimate tax revenues and develop measures 
for the effective implementation of common and internationally 
agreed principles of good governance in the tax area as 
mentioned in Article 22, Part II of this Agreement.  
Article 70 
Micro, Small and Medium Enterprises  
The Parties agree to promote the competitiveness and insertion 
of rural and urban MSMEs and their representative organi ­
sations, in the international markets, acknowledging their 
contribution to social cohesion through poverty reduction and 
job creation, through the provision of non-financial services, 
training and technical assistance, by executing the following 
cooperation actions, among others:  
(a) technical assistance and other business development services 
(BDS);  
(b) strengthening of the local and regional institutional frame ­
works, to create and operate MSMEs;  
(c) support MSMEs so that they may participate in the goods 
and services markets at local and international levels, by 
means of participation in fairs, commercial missions and 
other mechanisms of promotion;  
(d) promotion of productive linkages processes;  
(e) promotion of the exchange of experiences and best prac ­
tices;  
(f) encouragement of joint investments, partnerships and 
business networks;  
(g) identification and reduction of obstacles for the MSMEs to 
access financial sources and the creation of new financing 
mechanisms;EN 15.12.2012 Official Journal of the European Union 25
(h) promotion of transfer of both technology and knowledge;  
(i) support to innovation, as well as research and development;  
(j) support to the use of quality management systems.  
Article 71  
Cooperation on Microcredit and Microfinance  
The Parties agree that, in order to reduce income inequality, 
micro funding, included microcredit programs, generate 
autonomous employment and prove to be an effective 
instrument to help overcome poverty and to reduce vulner ­
ability in economic crises, giving broader participation in the 
economy. Cooperation shall address the following issues:  
(a) exchange of experiences and expertise in the area of ethical 
banking, associative and self-managed community-centred 
banking and the strengthening of sustainable programs of 
micro financing, including certification, monitoring and vali ­
dation programmes;  
(b) access to microcredit by facilitating access to financial 
services provided by banks and financial institutions 
through incentives and risk management programmes;  
(c) exchange of experiences in policies and alternative legis ­
lation promoting the creation of popular and ethical 
banking.  
TITLE VII  
REGIONAL INTEGRATION  
Article 72 
Cooperation in the Field of Regional Integration  
1. The Parties agree that cooperation in this field shall 
reinforce the process of regional integration within Central 
America, in all its aspects, in particular the development and 
implementation of its common market, with the aim of 
progressively achieving an Economic Union.  
2. Cooperation shall support activities linked to the inte ­
gration process of Central America, in particular the devel ­
opment and strengthening of common institutions with a 
view to making them more efficient, auditable and transparent, 
and of their inter-institutional relations.  
3. Cooperation shall reinforce the involvement of civil 
society in the integration process within the conditions 
defined by the Parties and include support to consultation 
mechanisms and awareness campaigns.  
4. Cooperation shall promote the development of common 
policies and the harmonisation of the legal frameworks to the 
extent that they are covered by the Central American inte ­
gration instruments, including economic policies such as trade, customs, agriculture, energy, transport, communications, 
competition, as well as the coordination of macroeconomic 
policies in areas such as monetary policy, fiscal policy and 
public finance. Cooperation may further promote the coor ­
dination of sectoral policies in areas such as consumer 
protection, environment, social cohesion, security, prevention 
and response to natural risks and disasters. A particular 
attention shall be given to the gender dimension.  
5. Cooperation may promote investment in common infra ­
structure and networks in particular at the borders of the 
Republics of the CA Party.  
Article 73 
Regional Cooperation  
The Parties agree to use all existing cooperation instruments to 
promote activities aimed at developing active cooperation 
between the EU Party and the Republics of the CA Party, 
without undermining cooperation between them, between the 
Republics of the CA Party and other countries and/or regions in 
Latin America and the Caribbean in all cooperation areas 
subject to this Agreement. Regional and bilateral cooperation 
activities shall seek to be complementary.  
TITLE VIII  
CULTURE AND AUDIO-VISUAL COOPERATION  
Article 74 
Culture and Audio-Visual Cooperation  
1. The Parties shall undertake to promote cultural 
cooperation in order to enhance mutual understanding and 
foster balanced cultural exchanges, as well as the circulation 
of cultural activities, goods and services and of artists and 
cultural professionals, including other civil society organizations 
from the EU Party and the Republics of the CA Party in 
conformity with their respective legislation.  
2. The Parties shall encourage intercultural dialogue between 
individuals, cultural institutions and organizations representing 
civil society from the EU Party and the Republics of the CA 
Party.  
3. The Parties shall encourage coordination in the context of 
UNESCO, with a view to promoting cultural diversity,  inter alia  
via consultations on the ratification and implementation of the 
UNESCO Convention on the Protection and Promotion of the 
Diversity of Cultural Expressions by the EU Party and the 
Republics of the CA Party. Cooperation shall also include 
promotion of cultural diversity, including that of the indigenous 
peoples and cultural practices of other specific groups, including 
the education in autochthon languages.  
4. The Parties agree to promote cooperation in the audio- 
visual and media sectors, including radio and press, through 
joint initiatives in training as well as audio visual development, 
production and distribution activities, including the educational 
and cultural field.EN 26 Official Journal of the European Union 15.12.2012
5. Cooperation shall take place in accordance with the 
relevant national copyright provisions and applicable inter ­
national agreements.  
6. Cooperation in this field shall also include, among others, 
safeguard and promotion of natural and cultural heritage 
(tangible and intangible), including the prevention and action 
against illicit traffic of cultural heritage, according to the 
relevant international instruments.  
7. A Protocol on Cultural Cooperation of relevance to this 
Title is annexed to this Agreement.  
TITLE IX  
KNOWLEDGE SOCIETY  
Article 75 
Information Society  
1. The Parties agree that information and communication 
technologies are key sectors in a modern society and are of 
vital importance to economic and social development and the 
smooth transition to the information society. Cooperation in 
this field shall help to establish a sound regulatory and tech ­
nological framework, foster the development of these technol ­
ogies, and develop policies that will help to reduce the digital 
divide and to develop human capacities, provide equitable and 
inclusive access to information technologies, and maximize the 
use of these technologies to provide services. In this regard, 
cooperation shall also support the implementation of these 
policies and help to improve interoperability of electronic 
communication services.  
2. Cooperation in this area shall aim to promote:  
(a) dialogue and exchange of experiences on regulatory and 
policy issues related to the information society, including 
the use of information and communication technologies 
such as e-government, e-learning and e-health, and 
policies aimed at narrowing the digital divide;  
(b) exchange of experiences and best practices regarding the 
development and implementation of e-government appli ­
cations;  
(c) dialogue and exchange of experiences on the development 
of e-commerce, and digital signature and teleworking;  
(d) exchanges of information on standards, conformity 
assessment and type-approval;  
(e) joint research and development projects on information and 
communication technologies;  
(f) development of Academic Advanced Network usage, that is, 
seeking long term solutions to ensure the self-sustainability 
of REDClara.  Article 76  
Scientific and Technological Cooperation  
1. Cooperation in this field shall aim to develop scientific, 
technological, and innovation capacities covering all the 
activities under the research framework programmes (FPs). To 
this end, the Parties shall foster policy dialogue at regional level, 
exchange of information and the participation of their research 
and technological development bodies in the following scientific 
and technological cooperation activities, in compliance with 
their internal rules:  
(a) joint initiatives to raise the awareness on the science and 
technology capacity building programmes, as well as on the 
European Research and Technological Development and 
Demonstration Programmes;  
(b) initiatives to promote participation in FPs and in the other 
relevant programmes of the European Union;  
(c) joint research actions in areas of common interest;  
(d) joint scientific meetings to foster exchange of information 
and to identify areas for joint research;  
(e) promotion of advanced science and technology studies 
which contribute to the long term sustainable development 
of the Parties;  
(f) development of links between the public and private 
sectors; special emphasis shall be placed on transfer of 
scientific and technological results into national productive 
systems and social policies, and environmental aspects and 
the need to use cleaner technologies shall be taken into 
account;  
(g) evaluation of scientific cooperation and dissemination of 
results;  
(h) promotion, dissemination and transfer of technology;  
(i) assistance to establish National Innovation Systems (NIS), to 
develop technology and innovation, in order to facilitate 
appropriate responses for demand driven by small and 
medium size business and to promote local production, 
among others; furthermore, assistance to develop excellence 
centres and high-tech clusters;  
(j) promotion of training, research, development and appli ­
cations of nuclear science and technology for medical appli ­
cations enabling the transfer of technology to the Republics 
of the CA Party in areas such as health, particularly 
radiology and nuclear medicine for radiodiagnosis and 
radiotherapy treatment, and those areas that the Parties 
mutually agree to establish, in conformity with existing 
international conventions and regulations and submitting 
to the jurisdiction of the International Atomic Energy 
Agency.EN 15.12.2012 Official Journal of the European Union 27
2. Special emphasis shall be put on human potential building 
as a long-lasting basis of scientific and technological excellence, 
and on the creation of sustainable links between the scientific 
and technological communities of the Parties, at both national 
and regional levels. To this end, exchanges of researchers and 
best practices in research projects shall be promoted.  
3. Research centres, higher-education institutions, and other 
stakeholders, including MSMEs, located in the Parties shall be 
involved in this cooperation as appropriate.  
4. The Parties agree to use all mechanisms to increase the 
quantity and quality of highly qualified human resources, 
including through training, collaborative research, scholarships 
and exchanges.  
5. The Parties shall promote the participation of their 
respective entities in each other's scientific and technological 
programmes in pursuit of mutually beneficial scientific 
excellence and in accordance with their respective provisions 
governing the participation of legal entities from third countries.  
PART IV 
TRADE  
TITLE I  
INITIAL PROVISIONS  
Article 77 
Establishment of a Free Trade Area and Relation to the 
WTO Agreement  
1. The Parties to this Agreement, consistent with Article 
XXIV of the General Agreement on Tariffs and Trade 1994 
(hereinafter referred to as  "GATT 1994 ") and Article V of the 
General Agreement on Trade in Services (hereinafter referred to 
as " GATS "), hereby establish a free trade area.  
2. The Parties reaffirm their existing (  1 ) rights and obligations 
with respect to each other under the WTO Agreement.  
Article 78 
Objectives  
The objectives of Part IV of this Agreement are:  
(a) the expansion and the diversification of trade in goods 
between the Parties, through the reduction or the elim ­
ination of tariff and non tariff barriers to trade;  
(b) the facilitation of trade in goods through, in particular, the 
agreed provisions regarding customs and trade facilitation, 
standards, technical regulations and conformity assessment 
procedures as well as sanitary and phytosanitary measures;  
(c) the liberalisation of trade in services, in conformity with 
Article V of GATS;  (d) the promotion of economic regional integration in the area 
of customs procedures, technical regulations and sanitary 
and phytosanitary measures to facilitate the circulation of 
goods between and within the Parties;  
(e) the development of a climate conducive to increased 
investment flows, the improvement of the conditions of 
establishment between the Parties on the basis of the 
principle of non-discrimination and the facilitation of 
trade and investment among the Parties through current 
payments and capital movements related to direct 
investment;  
(f) the effective, reciprocal and gradual opening of government 
procurement markets of the Parties;  
(g) the adequate and effective protection of intellectual property 
rights, in accordance with international obligations in force 
between the Parties, so as to ensure the balance between the 
rights of the right-holders and public interest, taking into 
consideration the differences between the Parties and the 
promotion of technology transfer between the regions;  
(h) the promotion of free and undistorted competition in the 
economic and trade relations between the Parties;  
(i) the establishment of an effective, fair and predictable dispute 
settlement mechanism; and  
(j) the promotion of international trade and investment 
between the Parties in a way that contributes to the 
objective of sustainable development through joint collab ­
orative work.  
Article 79  
Definitions of General Application  
Unless otherwise specified, for the purposes of Part IV of this 
Agreement, the below terms shall have the following meaning:  
— " Central America " means the Republics of Costa Rica, El 
Salvador, Guatemala, Honduras, Nicaragua and Panama;  
— " customs duty " includes any duty or charge of any kind 
imposed on or in connection with the importation of a 
good, including any form of surtax or surcharge imposed 
on or in connection with such importation. A  "customs 
duty" does not include any:  
(a) charge equivalent to an internal tax imposed consistently 
with Article 85 of Chapter 1 (National Treatment and 
Market Access for Goods) of Title II;  
(b) duty imposed pursuant to a Party's domestic legislation 
and consistently with Chapter 2 (Trade Remedies) of 
Title II;EN 28 Official Journal of the European Union 15.12.2012  
( 1 ) The term  "existing " implies that the paragraph applies exclusively to 
any existing provision of the WTO Agreement and not to any 
amendments or provisions agreed later than the finalization of 
this Agreement.
(c) fee or other charge imposed pursuant to a Party's 
domestic law and consistently with Article 87 of 
Chapter 1 of Title II;  
— " days" means calendar days, including weekends and 
holidays unless otherwise defined in this Agreement;  
— " Harmonized System " or " HS" means the Harmonized 
Commodity Description and Coding System, including its 
General Rules of Interpretation, Section Notes, and 
Chapter Notes, as adopted and implemented by the Parties 
in their respective tariff laws;  
— " juridical person " or " legal person " means any legal entity 
duly constituted or otherwise organised under applicable 
law, whether for profit or otherwise, and whether 
privately-owned or governmentally-owned, including any 
corporation, trust, partnership, joint venture, sole propri ­
etorship or association;  
— " measure " means any act or omission, including any law, 
regulation, procedure, requirement or practice;  
— " national " means a natural person who has the nationality 
of one of the Member States of the European Union or of a 
Republic of the CA Party according to their respective legis ­
lation;  
— " person " means a natural person or a juridical or legal 
person; 
— " preferential tariff treatment " means the rate of customs 
duty applicable under this Agreement to an originating 
good.  
TITLE II  
TRADE IN GOODS  
CHAPTER 1  
National treatment and market access for goods  
S E C T I O N A  
G e n e r a l p r o v i s i o n s  
Article 80  
Objective  
The Parties shall progressively liberalise trade in goods in 
accordance with the provisions of this Agreement and in 
conformity with Article XXIV of GATT 1994.  
Article 81 
Scope 
Except as otherwise provided, the provisions of this Chapter 
shall apply to trade in goods between the Parties.  S E C T I O N B  
E l i m i n a t i o n o f c u s t o m s d u t i e s  
Article 82  
Classification of Goods 
The classification of goods in trade between the Parties shall be 
that set out in each Party's respective tariff nomenclature in 
conformity with the Harmonized System.  
Article 83  
Elimination of Customs Duties 
1. Each Party shall eliminate customs duties on goods orig ­
inating in the other Party in accordance with the Schedules set 
out in Annex I (Elimination of Customs Duties). For the 
purposes of this Chapter, " originating " means qualifying under 
the rules of origin set out in Annex II (Concerning the Defi ­
nition of the Concept of  "Originating Products " and Methods of 
Administrative Cooperation). (  1 ) 
2. For each good, the base rate of customs duties, to which 
the successive reductions are to be applied under paragraph 1, 
shall be that specified in the Schedules.  
3. If, at any moment, a Party reduces its applied most 
favoured nation customs duty rates after the date of entry 
into force of this Agreement, that duty rate shall apply if and 
for as long as it is lower than the customs duty rate calculated 
in accordance with that Party's Schedule.  
4. After five years of the entry into force of this Agreement, 
on the request of either Party, the Parties shall consult to 
consider accelerating and broadening the scope of the elim ­
ination of customs duties on imports between the Parties. An 
agreement by the Parties on the acceleration of the pace of 
elimination or the elimination of a customs duty on a good 
shall supersede any duty rate or staging category determined 
pursuant to their Schedules for that good.  
Article 84 
Standstill  
Neither Party shall increase any existing customs duty, or adopt 
any new customs duty, on a good originating in the other 
Party (  2 ). This shall not preclude either Party from:  
(a) raising a customs duty to the level established in its 
Schedule following a unilateral reduction;  
(b) maintaining or increasing a customs duty as authorised by 
the Dispute Settlement Body of the WTO; or  
(c) increasing the base rates of excluded goods with a view to 
reaching a common external tariff.EN 15.12.2012 Official Journal of the European Union 29  
( 1 ) For the purposes of this Agreement, unless otherwise specified, the 
terms  "good" and  "product " shall be considered equivalent.  
( 2 ) For goods which do not benefit from preferential treatment,  
"customs duty " shall be understood as the  "base rate " indicated in 
each of the Party's schedules.
S E C T I O N C  
N o n - t a r i f f m e a s u r e s  
Article 85  
National Treatment  
Each Party shall accord national treatment to the goods of the 
other Party in accordance with Article III of GATT 1994, 
including its interpretative notes. To this end, Article III of 
GATT 1994 and its interpretative notes are incorporated into 
and made part of this Agreement (  1 ). 
Article 86  
Import and Export Restrictions  
Neither Party shall adopt or maintain any prohibition nor 
restriction on the importation of any good of the other Party 
or on the exportation or sale for export of any good destined to 
the territory of the other Party, except as otherwise provided in 
this Agreement or in accordance with Article XI of GATT 1994 
and its interpretative notes. To this end, Article XI of GATT 
1994 and its interpretative notes are incorporated into and 
made part of this Agreement (  2 ). 
Article 87  
Fees and Other Charges on Imports and Exports  
Each Party shall ensure in accordance with Article VIII.1 of 
GATT 1994 and its interpretative notes that all fees and 
charges of whatever character (other than customs duties, 
charges equivalent to an internal tax or other internal charges 
applied consistently with Article 85 of this Chapter, and anti ­
dumping and countervailing duties applied pursuant to a Party's 
domestic law and consistently with Chapter 2 (Trade Remedies) 
of this Title), imposed on or in connection with importation or 
exportation are limited in amount to the approximate cost of 
services rendered and do not represent an indirect protection to 
domestic goods or a taxation of imports or exports for fiscal 
purposes.  
Article 88  
Duties or Taxes on Exports  
Except as otherwise provided for in this Agreement, neither 
Party shall maintain or adopt any duties or taxes imposed on 
or in connection with the exportation of goods to the other 
Party.  
S E C T I O N D  
A g r i c u l t u r e  
Article 89  
Agricultural Export Subsidies  
1. For the purposes of this Article,  "export subsidies " shall 
have the meaning assigned to that term in Article 1(e) of the WTO Agreement on Agriculture (hereinafter referred to as  
"Agriculture Agreement "), including any amendment of that 
Article.  
2. The Parties share the objective of working jointly in the 
WTO to ensure the parallel elimination of all forms of export 
subsidies and the establishment of disciplines on all export 
measures with equivalent effect. For this purpose, export 
measures with equivalent effect comprise export credits, 
export credit guarantees or insurance programmes, exporting 
state trading enterprises and food aid.  
3. No Party shall maintain, introduce or reintroduce export 
subsidies on agricultural goods, which are destined to the 
territory of the other Party and are either:  
(a) fully and immediately liberalised in accordance with Annex I 
(Elimination of Customs Duties); or  
(b) fully but not immediately liberalised and benefit from a duty 
free quota at entry into force of this Agreement in 
accordance with Annex I (Elimination of Customs Duties); 
or 
(c) subject to preferential treatment as established under this 
Agreement for products falling under headings 0402 and 
0406, and benefitting from a duty free quota.  
4. In the cases described under paragraph 3(a) to 3(c), if a 
Party maintains, introduces or reintroduces export subsidies, the 
affected/importing Party may apply an additional tariff that 
would increase customs duties for imports of such good up 
to the level of either the Most Favoured Nation (MFN) applied 
duty or the base rate set out in Annex I (Elimination of 
Customs Duties), whichever is lower, for the period established 
for retaining the export subsidy.  
5. For products fully liberalised over a transition period in 
accordance with Annex I (Elimination of Customs Duties) and 
not benefiting from duty free quota at entry into force, no Party 
shall maintain, introduce or reintroduce export subsidies at the 
end of that transition period.  
S E C T I O N E  
F i s h e r i e s , a q u a c u l t u r e , a r t i s a n a l g o o d s 
a n d o r g a n i c p r o d u c t s  
Article 90 
Technical Cooperation  
Technical cooperation assistance measures to enhance trade in 
fisheries, aquaculture, artisanal goods and organic products 
between the Parties are established in Articles 59, 60 and 61 
of Title VI (Economic and Trade Development) of Part III of this 
Agreement.EN 30 Official Journal of the European Union 15.12.2012  
( 1 ) The Parties recognise that Article 158 of Chapter 6 (Exceptions 
Related to Goods) of Title II also applies to this Article.  
( 2 ) The Parties recognise that Article 158 of Chapter 6 (Exceptions 
Related to Goods) of Title II also applies to this Article.
S E C T I O N F  
I n s t i t u t i o n a l p r o v i s i o n s  
Article 91  
Sub-Committee on Market Access for Goods 
1. The Parties hereby establish a Sub-Committee on Market 
Access for Goods, in accordance with Article 348 and as set out 
in Annex XXI (Sub-Committees).  
2. The functions of the Sub-Committee shall include:  
(a) monitoring the correct application and administration of 
this Chapter; 
(b) serving as a forum for consultations concerning the inter ­
pretation and application of this Chapter;  
(c) examining the proposals presented by the Parties regarding 
acceleration of tariff dismantling and inclusion of goods in 
the Schedules;  
(d) making any relevant recommendations to the Association 
Committee with regards to matters of its competence; and  
(e) any other issue instructed by the Association Committee.  
CHAPTER 2  
Trade remedies  
S E C T I O N A  
A n t i - d u m p i n g a n d c o u n t e r v a i l i n g 
m e a s u r e s  
Article 92 
General Provisions  
1. The Parties retain their rights and obligations under the 
WTO Agreement on Implementation of Article VI of the 
General Agreement on Tariffs and Trade 1994 (hereinafter 
referred to as the  "Anti-Dumping Agreement ") and from the 
WTO Agreement on Subsidies and Countervailing Measures 
(hereinafter referred to as the  "SCM Agreement ") and the 
WTO Agreement on Rules of Origin (hereinafter referred to 
as the " Agreement on Rules of Origin "). 
2. Where anti-dumping or countervailing measures can be 
imposed on a regional basis and on a national basis, the 
Parties shall ensure that such anti-dumping or countervailing 
measures are not applied simultaneously in respect of the 
same product by regional and national authorities.  
Article 93  
Transparency and Legal Certainty  
1. The Parties agree that trade remedies shall be used in full 
compliance with WTO requirements and shall be based on a 
fair and transparent system.  2. Recognising the benefits of legal certainty and predicta ­
bility for the economic operators, the Parties shall ensure that, 
where applicable, their respective domestic legislation in the 
field of anti-dumping and countervailing measures is and will 
remain harmonised and fully compatible with WTO legislation.  
3. Notwithstanding Article 6.9 of the Anti-Dumping 
Agreement and Article 12.8 of the SCM Agreement, it is 
desirable that the Parties ensure, immediately after any 
imposition of provisional measures, complete and meaningful 
disclosure of all essential facts and considerations which form 
the basis for the decision to apply measures, without prejudice 
to Article 6.5 of the Anti-Dumping Agreement and Article 12.4 
of the SCM Agreement. Disclosures shall be made in writing 
and shall be provided to interested parties with sufficient time 
to defend their interests.  
4. Upon request of the interested parties, the Parties shall 
grant them the possibility to be heard in order to express 
their views during anti-dumping or countervailing measures 
investigations. This shall not unnecessarily delay the conduct 
of the investigations.  
Article 94  
Consideration of Public Interest  
A Party may choose not to apply anti-dumping or counter ­
vailing measures where, on the basis of the information made 
available during the investigation, it can clearly be concluded 
that it is not in the public interest to apply such measures.  
Article 95  
Lesser Duty Rule  
Where a Party decides to impose an anti-dumping or counter ­
vailing duty, the amount of such duty shall not exceed the 
margin of dumping or countervailable subsidies, but it is 
desirable that the duty be less than this margin if such lesser 
duty would be adequate to remove the injury to the domestic 
industry.  
Article 96  
Causal Link 
In order to impose anti-dumping or countervailing measures, 
and in accordance with the provisions established in Article 3.5 
of the Anti-Dumping Agreement and Article 15.5 of the SCM 
Agreement, investigating authorities shall, as part of the demon ­
stration of a causal relationship between the dumped imports 
and the injury to the domestic industry, separate and distinguish 
the injurious effects of all known factors from the injurious 
effects of the dumped or subsidized imports.  
Article 97 
Cumulative Assessment  
When imports from more than one country are simultaneously 
subject to anti-dumping or countervailing duty investigations, 
the investigating authority of the EU Party shall examine withEN 15.12.2012 Official Journal of the European Union 31
special care whether the cumulative assessment of the effects of 
the imports from any Republic of the CA Party, is appropriate 
in light of the conditions of competition between the imported 
products and the conditions of competition between the 
imported products and the like domestic product.  
Article 98 
Exclusion from Dispute Settlement Procedures  
The Parties shall not have recourse to dispute settlement 
procedures under Title X (Dispute Settlement) of Part IV of 
this Agreement for matters arising under this Section.  
S E C T I O N B  
S a f e g u a r d m e a s u r e s  
S u b - s e c t i o n B . 1  
G e n e r a l p r o v i s i o n s  
Article 99  
Administration of Safeguard Proceedings  
1. Each Party shall ensure the consistent, impartial, and 
reasonable administration of its laws, regulations, decisions 
and rulings governing the proceedings for the application of 
safeguard measures.  
2. Each Party shall entrust determinations of serious injury, 
or threat thereof, in safeguard proceedings under this Section to 
a competent investigating authority. These determinations shall 
be subject to review by judicial or administrative tribunals, to 
the extent provided by domestic legislation.  
3. Each Party shall adopt or maintain equitable, timely, trans ­
parent and effective procedures for safeguard proceedings under 
this Section.  
Article 100 
Non Cumulation  
Neither Party may apply, with respect to the same product, at 
the same time:  
(a) a bilateral safeguard measure in accordance with Sub- 
Section B.3 (Bilateral Safeguard Measures) of this Chapter; 
and 
(b) a measure under Article XIX of GATT 1994, the WTO 
Agreement on Safeguards (hereinafter referred to as the  
"Safeguards Agreement ") or Article 5 of the Agriculture 
Agreement.  
S u b - s e c t i o n B . 2  
M u l t i l a t e r a l s a f e g u a r d m e a s u r e s  
Article 101 
General Provisions  
The Parties retain their rights and obligations under Article XIX 
of GATT 1994, the Safeguards Agreement, Article 5 of the 
Agriculture Agreement and the Agreement on Rules of Origin.  Article 102  
Transparency  
Notwithstanding Article 101, at the request of the other Party, 
the Party initiating an investigation or intending to take 
safeguard measures shall provide immediately  ad hoc written 
notification of all pertinent information including where 
relevant, on the initiation of a safeguard investigation, on the 
provisional findings and on the final findings of the investi ­
gation.  
Article 103 
Exclusion from Dispute Settlement Procedures  
The Parties shall not have recourse to dispute settlement 
procedures under Title X (Dispute Settlement) of Part IV of 
this Agreement for provisions referring to WTO rights and 
obligations arising under this Sub-Section.  
S u b - s e c t i o n B . 3  
B i l a t e r a l s a f e g u a r d m e a s u r e s  
Article 104 
Application of a Bilateral Safeguard Measure  
1. Notwithstanding Sub-Section B.2 (Multilateral Safeguard 
Measures), if as a result of the reduction or elimination of a 
customs duty under this Agreement, a product originating in a 
Party is being imported into the territory of the other Party in 
such increased quantities, in absolute terms or relative to 
domestic production, and under such conditions so as to 
constitute a substantial cause or threat of serious injury to 
domestic producers of like or directly competitive products, 
the importing Party may take appropriate measures under the 
conditions and in accordance with the procedures laid down in 
this Sub-Section.  
2. If the conditions in paragraph 1 are met, the safeguard 
measures of the importing Party may only consist of one of the 
following:  
(a) suspension of the further reduction of the rate of customs 
duty on the product concerned provided for under this 
Agreement; or  
(b) increase in the rate of customs duty on the product 
concerned to a level which does not exceed the lesser of:  
(i) the most-favoured nation applied rate of customs duty 
on the product in effect at the time the measure is 
taken; or  
(ii) the most-favoured nation applied rate of customs duty 
on the product in effect on the day immediately 
preceding the date of entry into force of this Agreement.EN 32 Official Journal of the European Union 15.12.2012
3. In case of products which were already fully liberalised 
before the entry into force of this Agreement following tariff 
preferences granted before the entry into force of this 
Agreement, the EU Party shall examine with special care 
whether increased imports result from the reduction or elim ­
ination of customs duties under this Agreement.  
4. None of the above measures shall be applied within the 
limits of the preferential duty free tariff quotas granted by this 
Agreement.  
Article 105  
Conditions and Limitations  
1. A bilateral safeguard measure may not be applied:  
(a) except to the extent, and for such time, as may be necessary 
to prevent or remedy the situation described in Article 104 
or 109;  
(b) for a period exceeding two years. The period may be 
extended by another two years if the competent authorities 
of the importing Party determine, in conformity with the 
procedures specified in this Sub-Section, that the measure 
continues to be necessary to prevent or remedy the situ ­
ations described in Article 104 or 109, provided that the 
total period of application of a safeguard measure, including 
the period of initial application and any extension thereof, 
does not exceed four years; or  
(c) beyond the expiration of the transition period, except with 
the consent of the other Party.  "Transition period " means 
ten years from the date of entry into force of this 
Agreement. For any good for which the Schedule in 
Annex I (Elimination of Customs Duties) of the Party 
applying the measure provides for tariff elimination of ten 
or more years, transition period means the tariff elimination 
period for the goods set out in that Schedule, plus three 
years.  
2. When a Party ceases to apply a bilateral safeguard 
measure, the rate of customs duty shall be the rate that 
would have been in effect for the good, according to the 
Schedule of that Party.  
Article 106 
Provisional Measures  
In critical circumstances where delay would cause damage that 
would be difficult to repair, a Party may apply a bilateral 
safeguard measure on a provisional basis, without complying 
with the requirements of Article 116, paragraph 1 of this 
Chapter, pursuant to a preliminary determination that there is 
clear evidence that imports of a product originating in the other 
Party have increased as the result of the reduction or elim ­
ination of a customs duty under this Agreement, and that 
such imports cause or threaten to cause the situations 
described in Article 104 or 109. The duration of any 
provisional measure shall not exceed two hundred days, 
during which time the Party shall comply with the relevant 
procedural rules laid down in Sub-Section B.4 (Procedural Rules Applicable to Bilateral Safeguard Measures). The Party 
shall promptly refund any tariff increases if the investigation 
described in Sub-Section B.4 does not result in a finding that 
the requirements of Article 104 are met. The duration of any 
provisional measure shall be counted as part of the period 
described in Article 105, paragraph 1(b). The importing Party 
concerned shall inform the other Party concerned upon taking 
such provisional measures and it shall immediately refer the 
matter to the Association Committee for examination if the 
other Party so requests.  
Article 107 
Compensation and Suspension of Concessions  
1. A Party applying a bilateral safeguard measure shall 
consult with the Party whose products are subject to the 
measure in order to mutually agree on appropriate trade libera ­
lising compensation in the form of concessions having substan ­
tially equivalent trade effect. The Party shall provide an oppor ­
tunity for such consultations no later than thirty days after the 
application of the bilateral safeguard measure.  
2. If the consultations under paragraph 1 do not result in an 
agreement on trade liberalising compensation within thirty days, 
the Party whose products are subject to the safeguard measure 
may suspend the application of substantially equivalent 
concessions to the trade of the Party applying the safeguard 
measure.  
Article 108 
Time Lapse in between Two Measures  
No safeguard measure referred to in this Sub-Section shall be 
applied to the import of a product that has previously been 
subject to such a measure, unless a period of time equal to half 
of that during which the safeguard measure was applied for the 
immediately preceding period has elapsed.  
Article 109 
Outermost Regions 
1. Where any product originating in one or several of the 
Republics of the CA Party is being imported into the territory of 
one or several outermost regions of the EU Party in such 
increased quantities and under such conditions as to cause or 
threaten to cause serious deterioration in the economic situation 
of the outermost region(s) concerned of the EU Party, the EU 
Party, after having examined alternative solutions, may excep ­
tionally take safeguard measures limited to the territory of the 
region(s) concerned.  
2. Without prejudice to the provisions of paragraph 1, other 
rules laid down in this Sub-Section applicable to bilateral safe ­
guards are also applicable to any safeguard adopted under this 
Article.  
3. The Association Council may discuss whether in cases of 
threat of, or serious deterioration in the economic situation of 
extremely underdeveloped regions of the Republics of the CA 
Party, this Article may also apply to those regions.EN 15.12.2012 Official Journal of the European Union 33
S u b - s e c t i o n B . 4  
P r o c e d u r a l r u l e s a p p l i c a b l e t o b i l a t e r a l 
s a f e g u a r d m e a s u r e s  
Article 110 
Applicable Law  
For the application of bilateral safeguard measures, the 
competent investigating authority shall comply with the 
provisions of this Sub-Section and in cases not covered by 
this Sub-Section, the competent investigating authority shall 
apply the rules established under its domestic legislation.  
Article 111 
Initiation of a Proceeding 
1. Pursuant to each Party's domestic legislation, a safeguard 
proceeding may be initiated by the competent investigating 
authority on its own initiative, upon receipt of information 
from one or more Member States of the European Union, or 
upon a written application by entities specified in domestic 
legislation. In the cases when the proceeding is initiated on 
the basis of a written application, the entity filing the appli ­
cation shall demonstrate that it is representative of the domestic 
industry producing a good like or directly competitive with the 
imported good.  
2. Once the written applications have been filed, these shall 
promptly be made available for public inspections, except for 
the confidential information contained.  
3. Upon initiation of a safeguard proceeding, the competent 
investigating authority shall publish a notice of initiation of the 
proceeding in the official journal of the Party. The notice shall 
identify the entity which filed the written application, if appli ­
cable, the imported good that is the subject of the proceeding 
and its subheading and the tariff item number under which it is 
classified, the nature and timing of the determination to be 
made, the time and place of the public hearing or the period 
within which interested parties may apply to be heard orally by 
the investigating authority, the period within which interested 
parties may make known their views in writing and submit 
information, the place at which the written application and 
any other non-confidential documents filed in the course of 
the proceeding may be inspected and the name, address and 
telephone number of the office to be contacted for more 
information.  
4. With respect to a safeguard proceeding initiated on the 
basis of a written application filed by an entity asserting that it 
is representative of the domestic industry, the competent inves ­
tigating authority shall not publish the notice required by 
paragraph 3 without first assessing carefully that the written 
application meets the requirements of its domestic legislation.  
Article 112 
Investigation  
1. A Party may apply a safeguard measure only following an 
investigation by the competent investigating authority of that 
Party pursuant to procedures laid down in this Sub-Section. 
This investigation shall include reasonable public notice to all 
interested parties and public hearings or other appropriate means in which importers, exporters and other interested 
parties could present evidence and their views, including the 
opportunity to respond to the presentations of other parties.  
2. Each Party shall ensure that its competent investigating 
authority completes any such investigation within twelve 
months of its date of initiation.  
Article 113 
Evidence of Injury and Causal Link  
1. In conducting its proceeding, the competent investigating 
authority shall evaluate all relevant factors of an objective and 
quantifiable nature having a bearing on the situation of the 
domestic industry, in particular the rate and amount of the 
increase in imports of the good concerned in absolute terms 
or relative to domestic production, the share of the domestic 
market taken by increased imports, and changes in the level of 
sales, production, productivity, capacity utilisation, profits and 
losses, and employment.  
2. The determination whether increased imports have caused 
or are threatening to cause the situations described in 
Article 104 or 109, shall not be made, unless the investigation 
demonstrates, on the basis of objective evidence, the existence 
of a clear causal link between increased imports of the good 
concerned and the situations described in Article 104 or 109. 
Where factors other than increased imports are, at the same 
time, causing the situations described in Article 104 or 109, 
such injury or serious deterioration in the economic situation 
shall not be attributed to increased imports.  
Article 114 
Hearings 
In the course of each proceeding, the competent investigating 
authority shall:  
(a) hold a public hearing, after providing reasonable notice, to 
allow all interested parties and any representative consumer 
association, to appear in person or by counsel, to present 
evidence and to be heard on serious injury or threat of 
serious injury, and the appropriate remedy; or  
(b) provide an opportunity to all interested parties to be heard 
where they have made a written application within the 
period laid down in the notice of initiation showing that 
they are actually likely to be affected by the outcome of the 
investigation and that there are special reasons for them to 
be heard orally.  
Article 115 
Confidential Information  
Any information which is by nature confidential or which is 
provided on a confidential basis shall, upon cause being shown, 
be treated as such by the competent investigating authority.EN 34 Official Journal of the European Union 15.12.2012
Such information shall not be disclosed without permission of 
the Party submitting it. Parties providing confidential 
information may be requested to furnish non-confidential 
summaries thereof or, if such parties indicate that such 
information cannot be summarised, the reasons why a 
summary cannot be provided. However, if the competent inves ­
tigating authority finds that a request for confidentiality is not 
warranted and if the party concerned is either unwilling to 
make the information public or to authorise its disclosure in 
generalised or summary form, the authority may disregard such 
information unless it can be demonstrated to their satisfaction 
from appropriate sources that the information is correct.  
Article 116 
Notifications and Publications  
1. Where a Party takes the view that one of the circum ­
stances set out in Article 104 or 109 exists, it shall immediately 
refer the matter to the Association Committee for examination. 
The Association Committee may make any recommendation 
needed to remedy the circumstances which have arisen. If no 
recommendation has been made by the Association Committee 
aimed at remedying the circumstances, or no other satisfactory 
solution has been reached within thirty days of the matter being 
referred to the Association Committee, the importing Party may 
adopt the appropriate measures to remedy the circumstances in 
accordance with this Sub-Section.  
2. The competent investigating authority shall provide the 
exporting Party with all pertinent information, which shall 
include evidence of injury or serious deterioration in the 
economic situation, caused by increased imports, precise 
description of the product involved and the proposed 
measures, proposed date of imposition and expected duration.  
3. The competent investigating authority shall also publish 
its findings and reasoned conclusions reached on all pertinent 
issues of fact and law in the official journal of the Party, 
including the description of the imported good and the 
situation which has given rise to the imposition of measures 
in accordance with Article 104 or 109, the causal link between 
such situation and the increased imports, and the form, level 
and duration of the measures.  
4. The competent investigating authority shall not disclose 
any information provided pursuant to any undertaking 
concerning confidential information that may have been made 
in the course of the proceedings.  
CHAPTER 3  
Customs and trade facilitation  
Article 117 
Objectives  
1. The Parties recognise the importance of customs and trade 
facilitation matters in the evolving global trading environment. The Parties agree to reinforce cooperation in this area with a 
view to ensuring that the relevant legislation and procedures, as 
well as the administrative capacity of the relevant adminis ­
trations, fulfil the objectives of effective control and the 
promotion of trade facilitation, and help promote the devel ­
opment and regional integration of the Republics of the CA 
Party. 
2. The Parties recognise that legitimate public policy objec ­
tives, including in relation to security and the prevention of 
fraud, shall not be compromised in any way.  
Article 118 
Customs and Trade-Related Procedures  
1. The Parties agree that their respective customs legislation, 
provisions and procedures shall be based upon:  
(a) the international instruments and standards applicable in 
the field of customs including the WCO Framework of 
Standards to Secure and Facilitate Global Trade as well as 
the International Convention on the Harmonized 
Commodity Description and Coding System;  
(b) the protection and facilitation of legitimate trade through 
effective enforcement of and compliance with the 
requirements set out in the customs legislation;  
(c) legislation that avoids unnecessary or discriminatory 
burdens, safeguards against customs fraud and provides 
for further facilitation for high levels of compliance;  
(d) the application of modern customs techniques, including 
risk management, simplified procedures for entry and 
release of goods, post release controls, and company audit 
methods;  
(e) a system of binding rulings on customs matters, notably on 
tariff classification and rules of origin, in accordance with 
rules laid down in the legislation of the Parties;  
(f) the progressive development of systems, including those 
based upon information technology, to facilitate the elec ­
tronic exchange of data within customs administrations and 
with other related public institutions;  
(g) rules that ensure that any penalties imposed for minor 
breaches of customs regulations or procedural requirements 
are proportionate and non-discriminatory and, in their 
application, do not result in unwarranted delays;  
(h) fees and charges that are reasonable and limited in amount 
to the cost of the service provided in relation to any specific 
transaction, and are not calculated on an  ad valorem basis. 
Fees and charges shall not be imposed for consular services; 
andEN 15.12.2012 Official Journal of the European Union 35
(i) the elimination of any requirements for the mandatory use 
of pre-shipment inspections as defined in the WTO 
Agreement on Preshipment Inspection, or any other 
inspection activity performed at destination, before 
customs clearance, by private companies.  
2. The Parties agree that their respective customs legislation, 
provisions and procedures shall, to the extent possible, draw 
upon the substantive elements of the International Convention 
on the Simplification and Harmonization of Customs 
Procedures, as amended (Revised Kyoto Convention) and its 
Annexes.  
3. In order to improve working methods, as well as to 
ensure non-discrimination, transparency, efficiency, integrity 
and accountability of operations, the Parties shall:  
(a) take steps, to the extent possible, towards the reduction, 
simplification and standardisation of data and documen ­
tation required by customs and other related public institu ­
tions;  
(b) simplify requirements and formalities wherever possible, in 
respect of the rapid release and clearance of goods;  
(c) provide effective, prompt, non-discriminatory and easily 
accessible procedures enabling the right of appeal, 
according to the legislation of each Party, against customs 
administrative actions, rulings and decisions affecting 
imports, exports or goods in transit. Charges, if any, shall 
be commensurate with costs of the appeals procedures; and  
(d) take measures in order to ensure that the highest standards 
of integrity are maintained.  
4. The Parties shall ensure that legislation regarding customs 
brokers is based on transparent and proportionate rules. Where 
a Party requires compulsory use of customs brokers, legal 
persons may operate with their own in-house customs 
brokers licensed by the competent authority for this purpose. 
This provision is without prejudice to the Parties' position in 
multilateral negotiations.  
Article 119 
Transit Movements  
1. The Parties shall ensure freedom of transit through their 
territory in conformity with the principles of Article V of GATT 
1994.  
2. Any restrictions, controls or requirements must pursue a 
legitimate public policy objective, be non-discriminatory, 
proportionate and applied uniformly.  
3. Without prejudice to legitimate customs control and 
supervision of goods in transit, each Party shall grant to traffic in transit to or from the territory of any Party, 
treatment not less favourable than that granted to traffic in 
transit through its territory.  
4. In conformity with the principles of Article V of GATT 
1994, the Parties shall operate regimes that allow the transit of 
goods without levying any customs duties, any transit duties or 
other charges imposed in respect of transit, except charges for 
transportation or those commensurate with administrative 
expenses entailed by transit or with the cost of services 
rendered; and subject to the provision of an appropriate guar ­
antee.  
5. The Parties shall promote and implement regional transit 
arrangements with a view to reducing trade barriers.  
6. The Parties shall ensure cooperation and coordination 
between all concerned authorities and agencies in their 
territory to facilitate traffic in transit and promote cooperation 
across borders.  
Article 120 
Relations with the Business Community  
The Parties agree:  
(a) to ensure that all legislation, procedures and fees and 
charges are made publicly available, as far as possible 
through electronic means, together with necessary 
additional information.  
The Parties shall make publicly available relevant notices of 
an administrative nature, including requirements and entry 
procedures for goods, hours of operation and operating 
procedures for customs offices and points of contact for 
information enquiries;  
(b) on the need for timely and regular consultations with repre ­
sentatives of interested parties on customs related legislative 
proposals and procedures. To this end, appropriate and 
regular consultation mechanisms shall be established by 
each Party;  
(c) that there shall be a reasonable time period between the 
publication of new or amended legislation, procedures and 
fees or charges and their entry into force (  1 ); 
(d) to foster cooperation with the business community via the 
use of non-arbitrary and publicly accessible procedures, such 
as Memoranda of Understanding, based on those prom ­
ulgated by the WCO; and  
(e) to ensure that their respective customs and related 
requirements and procedures continue to meet the needs 
of the trading community, follow best practices, and 
remain as little trade-restrictive as possible.EN 36 Official Journal of the European Union 15.12.2012  
( 1 ) In Parties where their legislation requires entry into force at the same 
time as publication, the Government shall ensure that operators are 
informed of any new measures of the kind referred to in this 
paragraph sufficiently in advance.
Article 121 
Customs Valuation  
The WTO Agreement on Implementation of Article VII of the 
General Agreement on Tariffs and Trade 1994 (hereinafter 
referred to as the  "Customs Valuation Agreement ") shall 
govern customs valuation rules applied to reciprocal trade 
between the Parties.  
Article 122 
Risk Management  
Each Party shall use risk management systems that enable its 
customs authorities to focus inspection activities on high-risk 
goods and that facilitate the clearance and movement of low- 
risk goods.  
Article 123 
Sub-Committee on Customs, Trade Facilitation and Rules 
of Origin  
1. The Parties hereby establish a Sub-Committee on 
Customs, Trade Facilitation and Rules of Origin, in accordance 
with Article 348 and as set out in Annex XXI (Sub-Commit ­
tees).  
2. The functions of the Sub-Committee shall include:  
(a) monitoring the implementation and the administration of 
this Chapter and of Annex II (Concerning the Definition of 
the Concept of " Originating Products " and Methods of 
Administrative Cooperation) of this Agreement;  
(b) providing a forum to consult and discuss all issues 
concerning customs, including in particular customs 
procedures, customs valuation, tariff regimes, customs 
nomenclature, customs cooperation and mutual adminis ­
trative assistance in customs matters;  
(c) providing a forum to consult and discuss issues relating to 
rules of origin and administrative cooperation;  
(d) enhancing cooperation on the development, the application 
and the enforcement of customs procedures, mutual admin ­
istrative assistance in customs matters, rules of origin and 
administrative cooperation;  
(e) attending requests of modifications of the rules of origin 
and submitting to the Association Committee the results 
of the analyses and the recommendations;  
(f) carrying out the tasks and functions established in Annex II 
(Concerning the Definition of the Concept of  "Originating 
Products " and Methods of Administrative Cooperation) of 
this Agreement;  (g) enhancing cooperation on capacity building and technical 
assistance; and  
(h) any other issue instructed by the Association Committee.  
3. The Parties may agree to hold  ad hoc meetings for customs 
cooperation, for rules of origin or mutual administrative 
assistance.  
Article 124 
Cooperation and Technical Assistance on Customs and 
Trade Facilitation  
The technical assistance measures required for the implemen ­
tation of this Chapter are established in Articles 53 and 54 of 
Title VI (Economic and Trade Development) of Part III of this 
Agreement.  
CHAPTER 4  
Technical barriers to trade  
Article 125 
Objectives 
1. The objective of this Chapter is to facilitate and increase 
trade in goods by identifying, preventing and eliminating 
unnecessary barriers to trade between the Parties, which may 
arise as a result of the preparation, adoption and application of 
technical regulations, standards and conformity assessment 
procedures within the terms of the WTO Agreement on 
Technical Barriers to Trade (hereinafter referred to as the  "TBT 
Agreement "). 
2. The Parties undertake to cooperate in strengthening 
regional integration within the Parties on matters concerning 
technical barriers to trade.  
3. The Parties undertake to establish and enhance technical 
capacity on matters concerning technical barriers to trade with 
the aim of improving access to their respective markets.  
Article 126 
General Provisions 
The Parties reaffirm their existing rights and obligations with 
respect to each other under the TBT Agreement, which is 
hereby incorporated into and made part of this Agreement. 
The Parties take special account of Article 12 of the TBT 
Agreement on special and differential treatment.  
Article 127 
Scope and Coverage  
1. This Chapter applies to the preparation, adoption and 
application of technical regulations, standards and conformity 
assessment procedures as defined in the TBT Agreement, which 
may affect trade in goods between the Parties.EN 15.12.2012 Official Journal of the European Union 37
2. Notwithstanding paragraph 1, this Chapter does not apply 
to sanitary and phytosanitary measures as defined in Annex A 
of the WTO Agreement on the Application of Sanitary and 
Phytosanitary Measures (hereinafter referred to as the  "SPS 
Agreement "), nor to purchasing specifications prepared by 
governmental bodies for production or consumption 
requirements of governmental bodies which will be regulated 
by Title V (Government Procurement) of Part IV of this 
Agreement.  
Article 128 
Definitions  
For the purposes of this Chapter, the definitions of Annex I to 
the TBT Agreement shall apply.  
Article 129 
Technical Regulations 
The Parties agree to make the best use of good regulatory prac ­
tices, as indicated in the TBT Agreement. In particular, the 
Parties agree to:  
(a) use relevant international standards as a basis for technical 
regulations including conformity assessment procedures, 
except when such international standards would be an inef ­
fective or inappropriate means for the fulfilment of the 
legitimate objectives pursued; and where international 
standards have not been used as a basis, to explain, upon 
request of the other Party, the reasons why such standards 
have been judged inappropriate or ineffective for the aim 
being pursued;  
(b) promote the development of regional technical regulations 
and that these replace any existing national ones, in order to 
facilitate trade with and between the Parties;  
(c) establish mechanisms for improved information to the other 
Party' industries on technical regulations (for example, 
through a public website); and  
(d) provide upon request and without undue delay, information, 
and where appropriate, written guidance on compliance 
with their technical regulations to the other Party or its 
economic operators.  
Article 130 
Standards  
1. The Parties confirm their obligation under Article 4.1 of 
the TBT Agreement to ensure that their standardising bodies 
accept and comply with the  "Code of Good Practice for the 
Preparation, Adoption and Application of Standards " in 
Annex 3 to the TBT Agreement.  
2. The Parties undertake to:  
(a) ensure appropriate interaction of regulatory authorities and 
national, regional or international standardisation bodies;  (b) ensure the application of the principles set out in the  
"Decision of the Committee on Principles for the Devel ­
opment of International Standards, Guides and Recommen ­
dations with relation to Articles 2, 5 and Annex 3 of the 
Agreement ", adopted by the WTO TBT Committee on 
13 November 2000;  
(c) ensure that their standards bodies cooperate in order that 
international standardisation work is, where possible, used 
as a basis for the development of standards at regional level;  
(d) promote the development of regional standards. When a 
regional standard is adopted, it will fully replace all 
existing national standards;  
(e) exchange information on the Parties' use of standards in 
connection with technical regulations and to provide as 
far as possible, that standards shall not be made mandatory; 
and 
(f) exchange information and expertise on the work done by 
international, regional and national standardisation bodies, 
and on the extent to which international standards are used 
as a basis for their national and regional standards; as well 
as general information on cooperation agreements used by 
either Party in standardisation.  
Article 131  
Conformity Assessment and Accreditation  
1. The Parties recognise that a broad range of conformity 
assessment mechanisms exists to facilitate the acceptance of 
products in the territory of the Parties, including:  
(a) acceptance of a supplier's declaration of conformity;  
(b) designation of conformity assessment bodies located in the 
other Party's territory;  
(c) acceptance of the results of conformity assessment 
procedures by bodies located in the other Party's territory; 
and 
(d) voluntary arrangements between conformity assessment 
bodies in each Party's territory.  
2. In line with this, the Parties undertake:  
(a) in conformity with Article 5.1.2 of the TBT Agreement, to 
require conformity assessment procedures that are not 
stricter than necessary;  
(b) to ensure that, where several conformity assessment bodies 
have been authorised by a Party in accordance with its 
applicable domestic legislation, legislative measures 
adopted by such Party will not restrict the operators' 
freedom to choose where to carry out the relevant 
conformity assessment procedures; andEN 38 Official Journal of the European Union 15.12.2012
(c) to exchange information on accreditation policy, and to 
consider how to make best use of the international 
standards for accreditation, and international agreements 
involving the Parties' accreditation bodies, for example, 
through the mechanisms of International Laboratory 
Accreditation Cooperation (ILAC) and International Accredi ­
tation Forum (IAF).  
Article 132 
Special and Differential Treatment  
In accordance with the provisions of Article 126 of this 
Chapter, the Parties agree to:  
(a) ensure that legislative measures do not restrict the 
conclusion of voluntary agreements between conformity 
assessment bodies located in the Republics of the CA 
Party and those located in the EU Party and promote the 
participation of such bodies in these agreements;  
(b) when one of the Parties identifies a particular problem 
related to an actual or proposed technical regulation, 
standard or conformity assessment procedure that may 
affect trade between the Parties, that exporting Party may 
seek clarification and guidance on how to comply with the 
measure of the importing Party. The latter will promptly 
give due attention to this request and take into 
consideration the concerns expressed by the exporting Party;  
(c) at the request of the exporting Party, the importing Party 
shall undertake to promptly deliver through its competent 
authorities information with respect to the technical regu ­
lations, standards and conformity assessment procedures 
applicable to a group of goods or a particular good for 
its commercialization in the territory of the importing 
Party; and  
(d) in accordance with Article 12.3 of the TBT Agreement, the 
EU Party, in the preparation or application of technical 
regulations, standards and conformity assessment 
procedures, shall take into account the special development, 
financial and trade needs of the Republics of the CA Party, 
with a view to ensuring that such technical regulations, 
standards and conformity assessment procedures do not 
create unnecessary obstacles to their exports.  
Article 133 
Cooperation and Technical Assistance  
The Parties agree that it is in their common interest to promote 
mutual cooperation and technical assistance initiatives on issues 
related to technical barriers to trade. In this respect, the Parties 
have identified a number of cooperation activities which are set 
out in Article 57 of Title VI (Economic and Trade Development) 
of Part III of this Agreement.  
Article 134 
Collaboration and Regional Integration  
The Parties agree that collaboration between national and 
regional authorities dealing with technical barriers to trade matters, within both the public and private sectors, is 
important to facilitate trade within the regions and between 
the Parties themselves. To this end, the Parties undertake to 
carry out joint actions that may include:  
(a) strengthening their cooperation in the field of standards, 
technical regulations, metrology, accreditation and 
conformity assessment with a view to increasing mutual 
understanding of their respective systems and, in areas of 
common interest, explore trade facilitation initiatives which 
lead to the convergence of their regulatory requirements. To 
this end, they may establish regulatory dialogues at both 
horizontal and sectoral levels;  
(b) seeking to identify, develop and promote trade facilitating 
initiatives which may include, but are not limited to:  
(i) reinforcing regulatory cooperation through, for 
example, the exchange of information, expertise and 
data, and scientific and technical cooperation with a 
view to improving the way technical regulations are 
developed, in terms of transparency and consultation, 
and making an efficient use of regulatory resources;  
(ii) simplifying procedures and requirements; and  
(iii) promoting and encouraging bilateral cooperation 
between their respective organisations, public or 
private, responsible for metrology, standardisation, 
testing, certification and accreditation;  
(c) on request, a Party shall give appropriate consideration to 
proposals that the other Party makes for cooperation under 
the terms of this Chapter.  
Article 135 
Transparency and Notification Procedures  
The Parties agree:  
(a) to fulfil the transparency obligations of the Parties as 
indicated in the TBT Agreement and provide early 
warning of the introduction of technical regulations and 
conformity assessment procedures having a significant 
effect on trade between the Parties, and when such 
technical regulations and conformity assessment procedures 
are introduced, to leave sufficient time between their 
publication and entry into force for economic operators 
to adapt to them;  
(b) when making notifications in accordance with the TBT 
Agreement, to allow the other Party at least sixty days 
following the notification to provide comments in writing 
on the proposal except where urgent problems of safety, 
health, environmental protection or national security arise 
or threaten to arise and, where practicable, to give appro ­
priate consideration to reasonable requests for extending the 
comment period. This period will be extended if the WTO 
TBT Committee so recommends; andEN 15.12.2012 Official Journal of the European Union 39
(c) to give appropriate consideration to the other Party's views 
where part of the process in the development of a technical 
regulation or conformity assessment procedure is, prior to 
the WTO notification process, open to public consultation 
in accordance with the procedures of each region; and on 
request to provide written responses to the comments made 
by the other Party.  
Article 136  
Market Surveillance  
The Parties undertake to:  
(a) exchange views on market surveillance and enforcement 
activities; and  
(b) ensure that market surveillance is carried out by the 
competent authorities in an independent manner, with a 
view to avoid conflicts of interest.  
Article 137  
Fees  
The Parties undertake to ensure that:  
(a) any fees imposed for assessing the conformity of products 
originating in the territory of one Party are equitable in 
relation to any fees chargeable for assessing the conformity 
of like products of national origin or originating in the 
territory of the other Party, taking into account communi ­
cation, transportation and other costs arising from 
differences between the location of the facilities of the 
applicant and the conformity assessment body;  
(b) a Party shall give an opportunity to the other Party to make 
a representation against the amount charged for assessing 
the conformity of products when the fee is excessive in 
relation to the cost of the certification service and where 
this undermines the competitiveness of its products; and  
(c) the anticipated processing period for any mandatory 
conformity assessment is reasonable and equitable for 
imported and domestic goods.  
Article 138  
Marking and Labelling 
1. The Parties recall, as stated in Article 1 of Annex 1 of the 
TBT Agreement, that a technical regulation may include or deal 
exclusively with marking or labelling requirements, and agree 
that where their technical regulations require any marking or 
labelling requirements, they will observe the principles of 
Article 2.2 of the TBT Agreement.  
2. In particular, the Parties agree:  
(a) to require only marking or labelling relevant to consumers 
or users of the product or to indicate the product's 
conformity with the mandatory technical requirements (  1 ); (b) if it is necessary in view of the risk of the products to 
human, animal or plant health or life, the environment, 
or national safety, the Parties may:  
(i) require the approval, registration or certification of 
labels or markings as a precondition for sale on their 
respective markets; or  
(ii) establish requirements on the physical characteristics or 
design of a label, in particular that the information be 
placed in a specific part of the product or in a given 
format or size.  
The above is understood without prejudice to the measures 
adopted by the Parties pursuant to their internal rules to 
check the compliance of labels with the mandatory 
requirements and measures they take to control practices 
which may mislead consumers;  
(c) where a Party requires the use of a unique identification 
number by economic operators, it shall issue such a 
number to the other Party's economic operators without 
undue delay and on a non-discriminatory basis;  
(d) provided it is not misleading, contradictory or confusing in 
relation to the information required in the country of desti ­
nation of the goods, the Parties shall permit the following:  
(i) information in other languages in addition to the 
language required in the country of destination of the 
goods;  
(ii) international nomenclatures, pictograms, symbols or 
graphics; and 
(iii) additional information to that required in the country 
of destination of the goods;  
(e) the Party shall, where legitimate objectives under the TBT 
Agreement are not compromised and the information can 
properly reach the consumer, endeavour to accept non- 
permanent or detachable labels, or marking or labelling in 
the accompanying documentation rather than physically 
attached to the product; and  
(f) the Parties shall allow that labelling and corrections to 
labelling take place in the country of destination prior to 
the commercialisation of the goods.  
3. Taking into account paragraph 2, the Parties agree that, 
when a Party requires marking or labelling of textiles, clothing 
or footwear, the following information alone may be required 
to be permanently marked:  
(a) in the case of textiles and clothing: fibre content, country of 
origin, safety instructions for specific uses and care instruc ­
tions; andEN 40 Official Journal of the European Union 15.12.2012  
( 1 ) Where labelling for fiscal purposes is required, such a requirement 
shall be formulated in a manner that is not more trade restrictive 
than necessary to fulfil a legitimate objective.
(b) in the case of footwear: the predominant materials of the 
main parts, safety instructions for specific uses and country 
of origin.  
4. The Parties shall apply the provisions of this Article within 
one year from the entry into force of this Agreement at the 
latest.  
Article 139  
Sub-Committee on Technical Barriers to Trade  
1. The Parties hereby establish a Sub-Committee on 
Technical Barriers to Trade, in accordance with Article 348 
and as set out in Annex XXI (Sub-Committees).  
2. The Sub-Committee shall have the following functions:  
(a) discuss any matter relating to the application of this 
Chapter that could affect trade between the Parties;  
(b) monitor the implementation and administration of this 
Chapter; promptly addressing any issue that either Party 
raises related to the development, adoption, application, 
or enforcement of standards, technical regulations, and 
conformity assessment procedures; and at either Party's 
request, consulting on any matter arising under this 
Chapter;  
(c) facilitate the exchange of information on technical regu ­
lations, standards and conformity assessment procedures;  
(d) provide a forum for discussion in order to solve problems 
or issues that hinder or limit trade, within the limits of the 
scope and objective of this Chapter;  
(e) enhance cooperation in the development and improvement 
of standards, technical regulations, and conformity 
assessment procedures; including the exchange of 
information between the relevant public or private bodies 
working on these matters and encourage direct interaction 
between non-governmental actors, such as standard bodies, 
accreditators and certifiers;  
(f) facilitate the exchange of information about the work being 
done in non-governmental, regional and multilateral  fora  
engaged in activities related to technical regulations, stan ­
dardisation and conformity assessment procedures;  
(g) explore ways to facilitate trade between the Parties;  
(h) report on the cooperation programs established under 
Article 57 of Title VI (Economic and Trade Development) 
of Part III of this Agreement, their achievements and the 
impact of these projects in facilitating trade and in imple ­
menting the provisions of this Chapter;  
(i) review this Chapter in the light of any developments under 
the TBT Agreement;  (j) report to the Association Committee on the implemen ­
tation of the provisions of this Chapter, in particular the 
advances in the fulfilment of the goals established and the 
provisions related to special and differential treatment;  
(k) take any other steps the Parties consider will assist them in 
implementing this Chapter;  
(l) establish dialogues between regulators in accordance with 
Article 134(a) of this Chapter and, where appropriate, 
working groups to discuss different topics of interest to 
the Parties. The working groups may include or consult 
with non-governmental experts and stakeholders; and  
(m) any other issue instructed by the Association Committee.  
CHAPTER 5  
Sanitary and phytosanitary measures  
Article 140  
Objectives 
The objectives of this Chapter are to:  
(a) protect human, animal or plant life or health in the territory 
of the Parties while facilitating trade between them under 
the scope of the implementation of this Chapter;  
(b) collaborate for the further implementation of the SPS 
Agreement;  
(c) ensure that sanitary and phytosanitary measures do not 
create unjustified barriers to trade between the Parties;  
(d) consider the asymmetries between the regions;  
(e) enhance cooperation in the sanitary and phytosanitary field 
in line with Part III of this Agreement, with the aim of 
strengthening the capacities of a Party on sanitary and 
phytosanitary matters in order to improve access to the 
market of the other Party whilst safeguarding the level of 
protection of humans, animals and plants; and  
(f) progressively implement the region to region approach in 
trade of goods subject to sanitary and phytosanitary 
measures.  
Article 141 
Multilateral Rights and Obligations  
The Parties reaffirm their rights and obligations under the SPS 
Agreement.  
Article 142 
Scope  
1. This Chapter applies to all sanitary and phytosanitary 
measures of a Party that may, directly or indirectly, affect 
trade between the Parties.EN 15.12.2012 Official Journal of the European Union 41
2. This Chapter shall not apply to the standards, technical 
regulations and conformity assessment procedures as defined in 
the TBT Agreement.  
3. Additionally, this Chapter shall apply to the cooperation 
on animal welfare matters.  
Article 143  
Definitions  
For the purposes of this Chapter, the definitions contained in 
Annex A of the SPS Agreement shall apply.  
Article 144 
Competent Authorities 
The Competent Authorities of the Parties are the authorities 
competent for the implementation of this Chapter, as 
provided for in Annex VI (Competent Authorities). The Parties 
shall, in accordance with Article 151 of this Chapter, inform 
each other of any change concerning such Competent Auth ­
orities.  
Article 145 
General Principles  
1. The sanitary and phytosanitary measures applied by the 
Parties shall follow the principles established in Article 3 of the 
SPS Agreement.  
2. The sanitary and phytosanitary measures cannot be used 
so as to create unjustified barriers to trade.  
3. The procedures established under the scope of this 
Chapter shall be applied in a transparent manner, without 
undue delays and in conditions and requirements including 
costs, which shall be no higher than the actual cost of the 
service and be equitable in relation to any fee charged on like 
domestic products of the Parties.  
4. The Parties will neither use the procedures mentioned in 
paragraph 3 nor the requests of additional information to delay 
the access to the market without scientific and technical justifi ­
cation.  
Article 146  
Import Requirements  
1. The exporting Party shall ensure that products exported to 
the importing Party comply with the sanitary and phytosanitary 
requirements of the importing Party.  
2. The importing Party shall ensure that its import 
conditions are applied in a proportional and non discriminatory 
manner.  
Article 147  
Trade Facilitation 
1. List of establishments:  (a) For the import of animal products, the exporting Party shall 
inform the importing Party of its list of establishments 
complying with the importing Party's requirements;  
(b) Upon request of the exporting Party, accompanied by the 
appropriate sanitary guarantees, the importing Party shall 
approve establishments as referred to in Annex VII 
(Requirements and Provisions for Approval of Estab ­
lishments for Products of Animal Origin) which are 
situated on the territory of the exporting Party, without 
prior inspection of individual establishments. Such 
approval shall be consistent with the requirements and 
provisions set out in Annex VII, and it is limited to those 
categories of products for which imports are authorised;  
(c) The sanitary guarantees referred in this Article may include 
relevant and justified information to ensure the sanitary 
status of the live animals and animal products to be 
imported;  
(d) Unless additional information is requested, the importing 
Party shall take the necessary legislative or administrative 
measures, in accordance with its applicable legal procedures, 
to allow import on that basis within forty working days 
after having received the request of the exporting Party 
accompanied by the appropriate sanitary guarantees;  
(e) The importing Party will regularly submit a record of 
rejected requests for approval, including information about 
the non-conformities upon which the rejection to approve 
an establishment was based.  
2. Import checks and inspection fees: any fees imposed for 
the procedures on imported products may only cover the cost 
incurred by the Competent Authority for performing import 
checks; they shall be no higher than the actual cost of the 
service and shall be equitable in relation to any fees charged 
on like domestic products.  
Article 148  
Verifications  
1. In order to maintain confidence in the effective implemen ­
tation of the provisions of this Chapter and within its scope, 
each Party has the right to:  
(a) carry out verification of all or part of the other Party's 
authorities' control system, in accordance with the 
guidelines described in Annex VIII (Guidelines for 
Conducting Verifications). The expenses of such verification 
shall be borne by the Party carrying out the verification; and  
(b) receive information from the other Party about its control 
system and be informed of the results of the controls 
carried out under that system.EN 42 Official Journal of the European Union 15.12.2012
2. The Parties shall share the results and conclusions of the 
verifications carried out in the territory of the other Party and 
make them publicly available.  
3. When the importing Party decides to carry out a verifi ­
cation visit to the exporting Party, this visit shall be notified to 
the other Party at least sixty working days before such verifi ­
cation is carried out, except in emergency cases or if the Parties 
concerned agree differently. Any modification to this visit shall 
be agreed by the Parties concerned.  
Article 149 
Measures Linked to Animal and Plant Health  
1. The Parties shall recognise the concept of pest- or disease- 
free areas and areas of low pest or disease prevalence, in 
accordance with the SPS Agreement as well as the standards, 
guidelines or recommendations of the World Organisation for 
Animal Health (hereinafter referred to as the  "OIE") and the 
International Plant Protection Convention (hereinafter referred 
to as the  "IPPC"). The Sub-Committee referred to in Article 156 
of this Chapter may define further details for the procedure for 
the recognition of such areas, taking into account the SPS 
Agreement, the OIE and the IPPC relevant standards, guidelines 
or recommendations. This procedure will include situations 
related to outbreaks and reinfestations.  
2. When determining pest- or disease-free areas and areas of 
low pest or disease prevalence, the Parties shall consider factors 
such as geographical location, ecosystems, epidemiological 
surveillance and the effectiveness of sanitary or phytosanitary 
controls in such areas.  
3. The Parties shall establish close cooperation on the deter ­
mination of pest- or disease-free areas and areas of low pest and 
disease prevalence with the objective of acquiring confidence in 
the procedures followed by each Party for the determination of 
such areas.  
4. When determining such areas, whether for the first time 
or after an outbreak of an animal disease or a re-introduction of 
a plant pest, the importing Party shall in principle base its own 
determination of the animal and plant health status of the 
exporting Party or parts thereof, on the information provided 
by the exporting Party in accordance with the SPS Agreement, 
the OIE and the IPPC relevant standards, guidelines or recom ­
mendations, and take into consideration the determination 
made by the exporting Party.  
5. If the importing Party does not accept the above 
mentioned determination made by the exporting Party, it shall 
explain the reasons and shall be ready to enter into consul ­
tations.  
6. The exporting Party shall provide the necessary evidence 
to objectively demonstrate to the importing Party that such 
areas are, and are likely to remain, pest- or disease-free areas or areas of low pest or disease prevalence, respectively. For this 
purpose, reasonable access shall be given, upon request, to the 
importing Party for inspection, testing and other relevant 
procedures. 
7. The Parties recognise the principle of compartmentali ­
sation of the OIE and pest-free production places and sites of 
the IPPC. They will consider their future recommendations on 
the matter and the Sub-Committee set up in Article 156 of this 
Chapter will recommend accordingly.  
Article 150 
Equivalence  
Through the Sub-Committee on Sanitary and Phytosanitary 
Matters established by Article 156, the Parties may develop 
provisions on equivalence and will make recommendations 
according to the procedures set up in the institutional 
provisions of this Agreement.  
Article 151 
Transparency and Exchange of Information  
The Parties shall:  
(a) pursue transparency as regards sanitary and phytosanitary 
measures applicable to trade;  
(b) enhance mutual understanding of each Party’s sanitary and 
phytosanitary measures and their application;  
(c) exchange information on matters related to the devel ­
opment and the application of sanitary and phytosanitary 
measures that affect, or may affect, trade between the Parties 
with a view to minimising their negative trade effects; and  
(d) communicate, upon request of a Party, the requirements 
that apply to the import of specific products.  
Article 152  
Notification and Consultation  
1. Each Party shall notify in writing to the other Party, within 
three working days, any serious or significant risk to human, 
animal or plant life or health, including any food emergencies.  
2. Notifications shall be made to the contact points set up in 
Annex IX (Contact Points and Web-Sites). Written notification 
means notification by mail, fax or e-mail.  
3. Where a Party has serious concerns regarding a risk to 
human, animal or plant life or health, involving products for 
which trade takes place, consultations regarding the situation 
shall, on request, take place as soon as possible. Each Party 
shall endeavour, in such conditions, to provide all the 
information necessary to avoid disruptions to trade.EN 15.12.2012 Official Journal of the European Union 43
4. Consultations referred to in paragraph 3 could be held by 
e-mail, video, audio conference or any other means mutually 
agreed by the Parties. The requesting Party should ensure the 
preparation of the minutes of the consultation, which shall be 
formally approved by the Parties.  
Article 153 
Emergency Measures 
1. In case of serious risk to human, animal or plant life or 
health, the importing Party may take, without previous notifi ­
cation, measures necessary for the protection of human, animal 
or plant life or health. For consignments in transit between the 
Parties, the importing Party shall consider the most suitable and 
proportional solution in order to avoid unnecessary disruptions 
to trade.  
2. The Party taking the measures shall inform the other Party 
as soon as possible and in any case not later than one working 
day after the adoption of the measure. The Parties may request 
any information related to the sanitary and phytosanitary 
situation and measures adopted and the Parties shall answer 
as soon as the requested information is available.  
3. Upon request of either Party and in accordance with the 
provisions of Article 152 of this Chapter, the Parties shall hold 
consultations regarding the situation within fifteen working 
days of the notification. These consultations will be carried 
out in order to avoid unnecessary disruptions to trade. The 
Parties may consider options for the facilitation of the imple ­
mentation or the replacement of the measures.  
Article 154 
Cooperation and Technical Assistance  
1. The cooperation and technical assistance measures 
required for the implementation of this Chapter are established 
in Article 62 of Title VI (Economic and Trade Development) of 
Part III of this Agreement.  
2. The Parties will establish through the Sub-Committee on 
Sanitary and Phytosanitary Matters set up in Article 156 of this 
Chapter, a working programme, including the identification of 
cooperation and technical assistance necessities to build and/or 
strengthen the capacity of the Parties on human, animal, or 
plant health and food safety issues of common interest.  
Article 155 
Special and Differential Treatment  
Any Republic of the CA Party may directly consult with the EU 
Party when it identifies a particular problem related to a 
proposed measure of the EU Party that may affect their trade. 
For such consultations, the decisions of the WTO/SPS 
Committee such as document G/SPS/33 and its modifications 
may be used as guidance.  Article 156  
Sub-Committee on Sanitary and Phytosanitary Matters  
1. The Parties hereby establish a Sub-Committee on Sanitary 
and Phytosanitary Matters, in accordance with Article 348 and 
as set out in Annex XXI (Sub-Committees).  
2. The Sub-Committee may address any matter related to the 
rights and obligations of this Chapter. In particular, it shall have 
the following responsibilities and functions:  
(a) recommend the development of the necessary procedures or 
arrangements for the implementation of this Chapter;  
(b) to monitor the progress of the implementation of this 
Chapter;  
(c) to provide a forum for discussion of problems arising from 
the application of certain sanitary or phytosanitary measures 
with a view to reaching mutually acceptable alternatives. To 
this end, the Sub-Committee shall be convened as a matter 
of urgency, at the request of a Party, so as to carry out 
consultations;  
(d) to conduct, if necessary, the consultations established in 
Article 155 of this Chapter concerning the special and 
differential treatment;  
(e) to conduct, if necessary, the consultations established in 
Article 157 of this Chapter concerning the settlement of 
disputes arising under this Chapter;  
(f) to promote cooperation on animal welfare between the 
Parties; and  
(g) any other issue instructed by the Association Committee.  
3. The Sub-Committee shall agree, at its first meeting, on its 
rules of procedure for approval by the Association Committee.  
Article 157 
Dispute Settlement  
1. When a Party considers that a measure of the other Party 
is or might be contrary to the obligations under this Chapter, it 
may request technical consultations in the Sub-Committee 
established in Article 156. The Competent Authorities identified 
in Annex VI (Competent Authorities) will facilitate these consul ­
tations.  
2. Unless otherwise agreed by the Parties to the dispute, 
when a dispute is the object of consultations in the Sub- 
Committee according to paragraph 1, those consultations 
shall replace the consultations foreseen in Article 310 of Title 
X (Dispute Settlement) of Part IV of this Agreement. Consul ­
tations in the Sub-Committee shall be deemed concluded withinEN 44 Official Journal of the European Union 15.12.2012
thirty days following the date of submission of the request, 
unless the consulting Parties agree to continue with the consul ­
tations. These consultations could be made via phone 
conference, videoconference, or any other means mutually 
agreed by the Parties.  
CHAPTER 6  
Exceptions related to goods 
Article 158  
General Exceptions  
1. Article XX of GATT 1994, including its interpretative 
notes, is incorporated into and made an integral part of this 
Agreement.  
2. The Parties acknowledge that Article XX (b) of GATT 
1994 may also apply to environmental measures necessary to 
protect human, animal, or plant life or health, and that Article 
XX (g) of GATT 1994 applies to measures relating to the 
conservation of living and non-living exhaustible natural 
resources.  
3. The Parties acknowledge that, at the request of a Party and 
prior to taking any measures provided for in Article XX (i) and 
Article XX (j) of GATT 1994, the exporting Party seeking to 
take the measures shall supply the other Party with all relevant 
information. The Parties may agree on any means required to 
put an end to the conditions necessitating the measures. If no 
agreement is reached within thirty days, the exporting Party 
may apply measures under this Article to the exportation of 
the product concerned. Where exceptional and critical circum ­
stances requiring immediate action make prior information or 
examination impossible, the Party seeking to take the measures 
may apply forthwith the precautionary measures strictly 
necessary to address the situation and shall promptly inform 
the other Party.  
TITLE III  
ESTABLISHMENT, TRADE IN SERVICES AND ELECTRONIC 
COMMERCE  
CHAPTER 1  
General provisions  
Article 159 
Objective, Scope and Coverage  
1. The Parties, reaffirming their commitments under the 
WTO Agreement, hereby lay down the necessary provisions 
for the progressive liberalisation of establishment and trade in 
services and for cooperation on electronic commerce (here ­
inafter referred to as  "e-commerce "). 
2. Nothing in this Title shall be construed to require the 
privatisation of public undertakings or public utilities services 
supply in the exercise of governmental authority or to impose 
any obligation with respect to government procurement.  3. The provisions of this Title shall not apply to subsidies 
granted by the Parties.  
4. Consistent with the provisions of this Title, each Party 
retains the right to regulate and to introduce new regulations 
to meet legitimate national policy objectives.  
5. This Title shall not apply to measures affecting natural 
persons seeking access to the employment market of a Party, 
nor shall it apply to measures regarding citizenship, residence or 
employment on a permanent basis.  
6. Nothing in this Title shall prevent a Party from applying 
measures to regulate the entry of natural persons into, or their 
temporary stay within its territory, including those measures 
necessary to protect the integrity, and to ensure the orderly 
movement of natural persons across its borders, provided that 
such measures are not applied in such a manner as to nullify or 
impair the benefits accruing to any Party under the terms of a 
specific commitment (  1 ). 
Article 160 
Definitions  
For the purposes of this Title:  
(a) " measure " means any measure by a Party, whether in the 
form of a law, regulation, rule, procedure, decision, adminis ­
trative action, or any other form;  
(b) "measures adopted or maintained by a Party " means 
measures taken by:  
(i) central, regional or local governments and authorities; 
and 
(ii) non-governmental bodies in the exercise of powers 
delegated by central, regional or local governments or 
authorities;  
(c) " natural person of a Party " means a national of one of the 
Member States of the European Union or of a Republic of 
the CA Party according to their respective legislation;  
(d) "juridical person " means any legal entity duly constituted or 
otherwise organised under applicable law, whether for profit 
or otherwise, and whether privately-owned or govern ­
mentally-owned, including any corporation, trust, part ­
nership, joint venture, sole proprietorship or association;  
(e) an  "EU Party juridical person " or a " juridical person of a 
Republic of the CA Party " means a juridical person estab ­
lished in accordance with the laws of a Member State of theEN 15.12.2012 Official Journal of the European Union 45  
( 1 ) The sole fact of requiring a visa for natural persons of certain 
country and not for those of others shall not be regarded as 
nullifying or impairing benefits under a specific commitment.
European Union or of a Republic of the CA Party respect ­
ively, and having its registered office, central administration, 
or principal place of business within the territory of the EU 
Party or the territory of a Republic of the CA Party, respect ­
ively.  
Where the juridical person has only its registered office or 
central administration within the territory of the EU Party or 
within the territory of a Republic of the CA Party, respect ­
ively, it shall not be considered as an EU Party juridical 
person or a juridical person of a Republic of the CA 
Party respectively, unless it is engaged in substantive 
business operations within the territory of a Member State 
of the European Union or within the territory of a Republic 
of the CA Party, respectively (  1 ); and  
(f) Notwithstanding the preceding subparagraph, shipping 
companies established outside the EU Party or the 
Republics of the CA Party and controlled by nationals of 
a Member State of the European Union or of a Republic of 
the CA Party, respectively, shall also be beneficiaries of the 
provisions of this Agreement, if their vessels are registered 
in accordance with their respective legislation, in that 
Member State of the European Union or in a Republic of 
the CA Party and carry the flag of a Member State of the 
European Union or of a Republic of the CA Party.  
Article 161 
Cooperation on Establishment, Trade in Services and 
E-Commerce  
The Parties agree that it is in their common interest to promote 
mutual cooperation and technical assistance initiatives on issues 
related to Establishment, Trade in Services and E-Commerce. In 
this sense, the Parties have identified a number of cooperation 
activities which are set out in Article 56 of Title VI (Economic 
and Trade Development) of Part III of this Agreement.  
CHAPTER 2  
Establishment  
Article 162 
Definitions  
For the purposes of this Chapter:  
(a) " branch of a juridical person of a Party " means a place of 
business not having legal personality which has the 
appearance of permanency, such as the extension of a 
parent body, has a management and is materially equipped to negotiate business with third parties so that the 
latter, although knowing that there will if necessary be a 
legal link with the parent body, the head office of which is 
abroad, does not have to deal directly with such parent 
body but may transact business at the place of business 
constituting the extension;  
(b) "economic activity " covers the activities committed in 
Annex X (Lists of Commitments on Establishment).  
"Economic activity " does not include activities carried out 
in the exercise of governmental authority, for example, 
activities carried out neither on a commercial basis nor in 
competition with one or more economic operators;  
(c) " establishment " means:  
(i) the constitution, acquisition or maintenance of a 
juridical person (  2 ); or 
(ii) the creation or maintenance of a branch or represen ­
tative office,  
within the territory of a Party for the purpose of performing 
an economic activity;  
(d) "investor of a Party " means any natural or juridical person 
of a Party that seeks to perform or performs an economic 
activity through setting up an establishment; and  
(e) "subsidiary of a juridical person of a Party " means a juridical 
person which is effectively controlled by another juridical 
person of that Party (  3 ). 
Article 163 
Coverage 
This Chapter applies to measures by the Parties affecting estab ­
lishment (  4 ) in all economic activities as defined in Article 162, 
with the exception of:  
(a) mining, manufacturing and processing of nuclear materials;  
(b) production of or trade in arms, munitions and war material;  
(c) audio-visual services;EN 46 Official Journal of the European Union 15.12.2012  
( 1 ) In line with its notification of the EC Treaty to the WTO (doc. 
WT/REG39/1), the EU understands that the concept of  "effective 
and continuous link " with the economy of a Member State 
enshrined in Article 54 of the Treaty on the Functioning of the 
European Union (TFEU) is equivalent to the concept of  "substantive 
business operations " provided in Article V, paragraph 6, of the 
GATS.  ( 2 ) The terms  "constitution " and  "acquisition " of a juridical person shall 
be understood as including capital participation in a juridical person 
with a view to establishing or maintaining lasting economic links.  
( 3 ) A juridical person is controlled by another juridical person if the 
latter has the power to name a majority of its directors or otherwise 
to legally direct its actions.  
( 4 ) Investment protection, other than the treatment deriving from 
Article 165, including investor-state dispute settlement procedures, 
is not covered by this Chapter.
(d) national and inland waterway cabotage transport (  1 ); and  
(e) national and international air transport services, whether 
scheduled or non-scheduled, and services directly related 
to the exercise of traffic rights, other than:  
(i) aircraft repair and maintenance services during which 
an aircraft is withdrawn from service;  
(ii) the selling and marketing of air transport services;  
(iii) computer reservation system (CRS) services; and  
(iv) other ancillary services that facilitate the operation of 
air carriers, as contained in Annex X (Lists of 
Commitments on Establishment).  
Article 164 
Market Access  
1. With respect to market access through establishment, each 
Party shall accord to establishments and investors of the other 
Party a treatment no less favourable than that provided for 
under the terms, limitations and conditions agreed and 
specified in the specific commitments contained in Annex X 
(Lists of Commitments on Establishment).  
2. In sectors where market access commitments are under ­
taken, the measures which a Party shall not maintain or adopt 
either on the basis of a regional subdivision or on the basis of 
its entire territory, unless otherwise specified in Annex X, are 
defined as:  
(a) limitations on the number of establishments whether in the 
form of numerical quotas, monopolies, exclusive rights or 
the requirements of an economic needs test;  
(b) limitations on the total value of transactions or assets in the 
form of numerical quotas or the requirement of an 
economic needs test;  
(c) limitations on the total number of operations or on the 
total quantity of output expressed in the terms of designated 
numerical units in the form of quotas or the requirement of 
an economic needs test (  2 ); 
(d) limitations on the participation of foreign capital in terms of 
maximum percentage limit on foreign shareholding or the 
total value of individual or aggregate foreign investment; 
and (e) measures which restrict or require specific types of estab ­
lishment (subsidiary, branch, representative office) (  3 ) or 
joint ventures through which an investor of the other 
Party may perform an economic activity.  
Article 165 
National Treatment  
1. In the sectors inscribed in Annex X (Lists of 
Commitments on Establishment), and subject to any conditions 
and qualifications set out therein, each Party shall grant to 
establishments and investors of the other Party treatment no 
less favourable than that it accords to its own like estab ­
lishments and investors.  
2. A Party may meet the requirement of paragraph 1 by 
according to establishments and investors of the other Party, 
either formally identical treatment or formally different 
treatment to that it accords to its own like establishments 
and investors.  
3. Formally identical or formally different treatment shall be 
considered to be less favourable if it modifies the conditions of 
competition in favour of establishments or investors of the 
Party compared to like establishments or investors of the 
other Party.  
4. Specific commitments assumed under this Article shall not 
be construed to require any Party to compensate for any 
inherent competitive disadvantages which result from the 
foreign character of the relevant investors.  
Article 166 
Lists of Commitments  
The sectors committed by each of the Parties pursuant to this 
Chapter and, by means of reservations, the market access and 
national treatment limitations, conditions and qualifications 
applicable to establishments and investors of the other Party 
in those sectors are set out in lists of commitments included 
in Annex X (Lists of Commitments on Establishment).  
Article 167 
Other Agreements  
Nothing in this Title shall be taken to limit the rights of 
investors of the Parties to benefit from any more favourable 
treatment provided for in any existing or future international 
investment agreement to which a Member State of the 
European Union and a Republic of the CA Party are Parties. 
Nothing in this Agreement shall be subject, directly or indi ­
rectly, to any investor-to-State dispute settlement procedures 
established in those agreements.EN 15.12.2012 Official Journal of the European Union 47  
( 1 ) Without prejudice to the scope of activities which may be 
considered as cabotage under the relevant domestic legislation, 
national cabotage under this Chapter covers transportation of 
passengers or goods between a port or point located in a 
Republic of the CA Party or a Member State of the European 
Union and another port or point located in the same Republic of 
the CA Party or Member State of the European Union, including on 
its continental shelf, and traffic originating and terminating in the 
same port or point located in a Republic of the CA Party or Member 
State of the European Union.  
( 2 ) Subparagraphs 2(a), 2(b) and 2(c) do not cover measures taken in 
order to limit the production of an agricultural product.  ( 3 ) Each Party may require that in the case of incorporation under its 
own law, investors must adopt a specific legal form. To the extent 
that such requirement is applied in a non-discriminatory manner, it 
does not need to be specified in Annex X (Lists of Commitments on 
Establishment) in order to be maintained or adopted by the Parties.
Article 168 
Review  
The Parties commit to review the investment legal framework, 
the investment environment, and the flow of investment 
between them consistent with their commitments in inter ­
national agreements no later than three years after the entry 
into force of this Agreement and at regular intervals thereafter.  
CHAPTER 3  
Cross-border supply of services 
Article 169 
Coverage and Definitions  
1. This Chapter applies to measures of the Parties affecting 
the cross border supply of all services sectors with the exception 
of: 
(a) audio-visual services;  
(b) national and inland waterway cabotage transport (  1 ); and  
(c) national and international air transport services, whether 
scheduled or non-scheduled, and services directly related 
to the exercise of traffic rights, other than:  
(i) aircraft repair and maintenance services during which 
an aircraft is withdrawn from service;  
(ii) the selling and marketing of air transport services;  
(iii) computer reservation system (CRS) services;  
(iv) other ancillary services that facilitate the operation of 
air carriers, as contained in Annex XI (Lists of 
Commitments on Cross-Border Supply of Services).  
2. For the purposes of this Chapter:  
(a) " cross-border supply of services " means the supply of a 
service:  
(i) from the territory of a Party into the territory of the 
other Party (Mode 1);  
(ii) in the territory of a Party to the service consumer of the 
other Party (Mode 2);  
(b) "services " includes any service in any sector except services 
supplied in the exercise of governmental authority;  a "service supplied in the exercise of governmental auth ­
ority " means any service which is supplied neither on a 
commercial basis, nor in competition with one or more 
service suppliers;  
(c) " service supplier of a Party " means any natural or juridical 
person of a Party seeking to supply or supplies a service; 
and 
(d) "supply of a service " includes the production, distribution, 
marketing, sale and delivery of a service.  
Article 170 
Market Access  
1. With respect to market access through the modes of 
supply identified in Article 169, paragraph 2(a), each Party 
shall accord services and service suppliers of the other Party 
treatment not less favourable than that provided for under 
the terms, limitations and conditions agreed and specified in 
the specific commitments contained in Annex XI (Lists of 
Commitments on Cross-Border Supply of Services).  
2. In sectors where market access commitments are under ­
taken, the measures which a Party shall not maintain or adopt 
either on the basis of a regional subdivision or on the basis of 
its entire territory, unless otherwise specified in Annex XI, are 
defined as:  
(a) limitations on the number of services suppliers whether in 
the form of numerical quotas, monopolies, exclusive service 
suppliers or the requirements of an economic needs test;  
(b) limitations on the total value of service transactions or 
assets in the form of numerical quotas or the requirement 
of an economic needs test; and  
(c) limitations on the total number of service operations or on 
the total quantity of service output expressed in the terms of 
designated numerical units in the form of quotas or the 
requirement of an economic needs test. (  2 ) 
Article 171  
National Treatment  
1. In the sectors inscribed in Annex XI (Lists of 
Commitments on Cross-Border Supply of Services) and 
subject to any conditions and qualifications set out therein, 
each Party shall grant to services and service suppliers of the 
other Party, in respect of all measures affecting the cross-border 
supply of services, treatment no less favourable than that it 
accords to its own like services and services suppliers.EN 48 Official Journal of the European Union 15.12.2012  
( 1 ) Without prejudice to the scope of activities which may be 
considered as cabotage under the relevant domestic legislation, 
national cabotage under this Chapter covers transportation of 
passengers or goods between a port or point located in a 
Republic of the CA Party or a Member State of the European 
Union and another port or point located in the same Republic of 
the CA Party or Member State of the European Union, including on 
its continental shelf, and traffic originating and terminating in the 
same port or point located in a Republic of the CA Party or Member 
State of the European Union.  ( 2 ) Subparagraph 2(c) does not cover measures of a Party which limit 
inputs for the supply of services.
2. A Party may meet the requirement of paragraph 1 by 
according to services and service suppliers of the other Party, 
either formally identical treatment or formally different 
treatment to that it accords to its own like services and 
service suppliers.  
3. Formally identical or formally different treatment shall be 
considered to be less favourable if it modifies the conditions of 
competition in favour of services or service suppliers of the 
Party compared to like services or service suppliers of the 
other Party.  
4. Specific commitments assumed under this Article shall not 
be construed to require any Party to compensate for any 
inherent competitive disadvantages which result from the 
foreign character of the relevant services or services suppliers.  
Article 172 
Lists of Commitments  
The sectors committed by each of the Parties pursuant to this 
Chapter and, by means of reservations, the market access and 
national treatment limitations, conditions and qualifications 
applicable to services and services suppliers of the other Party 
in those sectors are set out in lists of commitments included in 
Annex XI (Lists of Commitments on Cross-Border Supply of 
Services).  
CHAPTER 4  
Temporary presence of natural persons for business purposes  
Article 173  
Coverage and Definitions 
1. This Chapter applies to measures of the Parties concerning 
the entry into and temporary stay in their territories of key 
personnel, graduate trainees, business services sellers, 
contractual services suppliers and independent professionals in 
accordance with Article 159, paragraph 5 of this Title.  
2. For the purposes of this Chapter:  
(a) " key personnel " means natural persons employed within a 
juridical person of one Party other than a non-profit organi ­
sation and who are responsible for the setting-up or the 
proper control, administration and operation of an estab ­
lishment.  
"key personnel " comprises  "business visitors " responsible for 
setting up an establishment and  "intra-corporate transfers ": 
(i) "business visitors " means natural persons employed in a 
senior position responsible for setting up an estab ­
lishment. They do not engage in direct transactions 
with the general public and do not receive remuneration 
from a source located within the host Party;  (ii) "intra-corporate transfers " means natural persons who 
have been employed by a juridical person or have 
been partners in it for at least one year and who are 
temporarily transferred to an establishment within the 
territory of the other Party. The natural person 
concerned must belong to one of the following 
categories:  
"Managers ": 
Persons employed in a senior position within a juridical 
person, who primarily direct the management of the 
establishment, receiving general supervision or 
direction principally from the board of directors or 
from stockholders of the business or their equivalent, 
including:  
— directing the establishment or a department or sub- 
division thereof;  
— supervising and controlling the work of other super ­
visory, professional or managerial employees;  
— having the authority to personally recruit and 
dismiss or recommend recruiting, dismissing or 
other personnel actions.  
"Specialists ": 
Persons employed within a juridical person who possess 
uncommon knowledge essential to the establishment's 
production, research equipment, techniques or 
management. In assessing such knowledge, account 
will be taken not only of knowledge specific to the 
establishment, but also of whether the person has a 
high level of qualification referring to a type of work 
or trade requiring specific technical knowledge, 
including membership of an accredited profession;  
(b) "graduate trainees " means natural persons who have been 
employed by a juridical person of one Party for at least one 
year, possess a university degree and are temporarily trans ­
ferred to an establishment of the juridical person within the 
territory of the other Party, for career development purposes 
or to obtain training in business techniques or methods (  1 ); 
(c) " business services sellers " means natural persons who are 
representatives of a service supplier of one Party seeking 
temporary entry into the territory of the other Party forEN 15.12.2012 Official Journal of the European Union 49  
( 1 ) The recipient establishment may be required to submit a training 
programme covering the duration of the stay for prior approval, 
demonstrating that the purpose of the stay is for training.
the purpose of negotiating the sale of services or entering 
into agreements to sell services for that service supplier. 
They do not engage in making direct sales to the general 
public and do not receive remuneration from a source 
located within the host Party;  
(d) "contractual services suppliers " means natural persons 
employed by a juridical person of one Party which has no 
establishment within the territory of the other Party and 
which has concluded a  bona fide contract (other than 
through an agency as defined by CPC 872) (  1 ) to supply 
services with a final consumer in the latter Party requiring 
the presence on a temporary basis of its employees in that 
Party in order to fulfil the contract to provide services;  
(e) "independent professionals " means natural persons engaged 
in the supply of a service and established as self-employed 
in the territory of a Party, who have no establishment in the 
territory of the other Party and who have concluded a  bona 
fide contract (other than through an agency as defined by 
CPC 872) to supply services with a final consumer in the 
latter Party requiring their presence on a temporary basis in 
that Party in order to fulfil the contract to provide 
services (  2 ); 
(f) "qualifications " means diplomas, certificates and other 
evidence (of formal qualification) issued by an authority 
designated pursuant to legislative, regulatory or adminis ­
trative provisions and certifying successful completion of 
professional training.  
Article 174 
Key Personnel and Graduate Trainees  
1. For every sector liberalised in accordance with Chapter 2 
of this Title and subject to any reservations listed in Annex X 
(Lists of Commitments on Establishment) or in Annex XII (Res ­
ervations on Key Personnel and Graduate Trainees of the EU 
Party), the EU Party shall allow investors of the Republics of the 
CA Party to employ in their establishment natural persons of 
the Republics of the CA Party provided that such employees are 
key personnel or graduate trainees as defined in Article 173. 
The temporary entry and stay of key personnel and graduate 
trainees shall be for a period of up to three years for intra- 
corporate transfers, ninety days in any twelve month period for 
business visitors, and one year for graduate trainees.  
For every sector liberalised in accordance with Chapter 2 of this 
Title, the measures which the EU Party shall not maintain or 
adopt either on the basis of a regional subdivision or on the 
basis of its entire territory, unless otherwise specified in Annex 
XII are defined as limitations on the total number of natural persons that an investor may employ as key personnel and 
graduate trainees in a specific sector in the form of numerical 
quotas or a requirement of an economic needs test and as 
discriminatory limitations.  
2. For every sector listed in Annex XIII (Lists of 
Commitments of the Republics of the CA Party on Key 
Personnel and Graduate Trainees) and subject to any reser ­
vations and conditions set out therein, the Republics of the 
CA Party shall allow investors of the EU Party to employ in 
their establishment natural persons of the EU Party provided 
that such employees are key personnel or graduate trainees as 
defined in Article 173. The temporary entry and stay of key 
personnel and graduate trainees shall be for a period up to one 
year, renewable up to the maximum duration possible in 
accordance with the relevant provisions of the Parties' respective 
legislation. The temporary entry and stay of business visitors 
shall be for a period of up to ninety days in any twelve month 
period.  
For every sector listed in Annex XIII and subject to any reser ­
vations and conditions set out therein, the measures which a 
Republic of the CA Party shall not maintain or adopt either on 
the basis of a regional subdivision or on the basis of its entire 
territory, are defined as limitations on the total number of 
natural persons that an investor may employ as key personnel 
and graduate trainees in a specific sector in the form of 
numerical quotas or a requirement of an economic needs test 
and as discriminatory limitations.  
Article 175 
Business Services Sellers  
1. For every sector liberalised in accordance with Chapters 2 
or 3 of this Title and subject to any reservations listed in 
Annexes X (Lists of Commitments on Establishment) and XI 
(Lists of Commitments on Cross-Border Supply of Services), 
the EU Party shall allow the temporary entry and stay of 
business services sellers of the Republics of the CA Party for 
a period of up to ninety days in any twelve month period.  
2. For every sector listed in Annex XIV (Lists of 
Commitments of the Republics of the CA Party on Business 
Service Sellers) and subject to any reservations and conditions 
set out therein, the Republics of the CA Party shall allow the 
temporary entry and stay of business services sellers of the EU 
Party for a period of up to ninety days in any twelve month 
period.  
Article 176 
Contractual Services Suppliers and Independent 
Professionals  
The Parties reaffirm their respective commitments under GATS 
as regards the entry and temporary stay of contractual services 
suppliers and independent professionals.EN 50 Official Journal of the European Union 15.12.2012  
( 1 ) CPC means the Central Products Classification as set out in Statistical 
Office of the United Nations, Statistical Papers, Series M, N  o 77, CPC 
prov, 1991.  
( 2 ) The service contract referred to under (d) and (e) shall comply with 
the laws, regulations and requirements of the Party where the 
contract is executed.
CHAPTER 5  
Regulatory framework  
S E C T I O N A  
P r o v i s i o n s o f g e n e r a l a p p l i c a t i o n  
Article 177 
Mutual Recognition  
1. Nothing in this Title shall prevent a Party from requiring 
that natural persons shall possess the necessary qualifications 
and/or professional experience specified in the territory where 
the service is supplied, for the sector of activity concerned.  
2. The Parties shall encourage the relevant professional 
bodies or the competent authorities, as applicable, within their 
respective territories to jointly develop and provide recommen ­
dations on mutual recognition to the Association Committee, 
for the purpose of the fulfilment, in whole or in part, by 
investors and service suppliers of the criteria applied by each 
Party for the authorisation, licensing, operation and certification 
of investors and service suppliers and, in particular, professional 
services.  
3. Upon receipt of a recommendation referred to in the 
preceding paragraph, the Association Committee shall, within 
a reasonable time, review the recommendation with a view to 
determining whether it is consistent with this Title.  
4. When, in conformity with the procedure set out in 
paragraph 3, a recommendation referred to in paragraph 2 
has been found to be consistent with this Title and there is a 
sufficient level of correspondence between the relevant regu ­
lations of the Parties, the Parties shall encourage their 
competent authorities to negotiate an agreement on mutual 
recognition of requirements, qualifications, licences and other 
regulations with a view to implementing that recommendation.  
5. Any such agreement shall be in conformity with the 
relevant provisions of the WTO Agreement and, in particular, 
Article VII of GATS.  
Article 178 
Transparency and Disclosure of Confidential Information  
1. Each Party shall respond promptly to all requests by the 
other Party for specific information on any of its measures of 
general application or international agreements which pertain to 
or affect this Title. Each Party shall also designate one or more 
enquiry points to provide specific information to investors and 
services suppliers of the other Party, upon request, on all such 
matters, by no later than the entry into force of this Agreement. 
Enquiry points need not be depositories of laws and regulations.  
2. Nothing in Part IV of this Agreement shall be construed to 
require any Party to provide confidential information, the disclosure of which would impede law enforcement, or 
otherwise be contrary to the public interest, or which would 
prejudice legitimate commercial interests of particular enter ­
prises, be it public or private.  
Article 179 
Procedures 
1. Where authorisation is required for the supply of a service 
or establishment for which a specific commitment has been 
made, the competent authorities of a Party shall, within a 
reasonable period of time after the submission of an application 
considered complete under domestic laws and regulations, 
inform the applicant of the decision concerning the application. 
At the request of the applicant, the competent authorities of the 
Party shall provide, without undue delay, information 
concerning the status of the application.  
2. Each Party shall maintain or institute judicial, arbitral or 
administrative tribunals or procedures which provide, at the 
request of an affected investor or service supplier, for a 
prompt review of, and where justified, appropriate remedies 
for, administrative decisions affecting establishment, cross- 
border supply of services or temporary presence of natural 
persons for business purposes. Where such procedures are not 
independent of the agency entrusted with the administrative 
decision concerned, the Parties shall ensure that the procedure 
in fact provides for an objective and impartial review.  
S E C T I O N B  
C o m p u t e r s e r v i c e s  
Article 180 
Understanding on Computer Services  
1. To the extent that trade in computer services is committed 
in the lists of commitments in accordance with Chapters 2, 3 
and 4 of this Title, the Parties subscribe to the understanding 
defined in the following paragraphs.  
2. CPC 84 (  1 ), the United Nations code used for describing 
computer and related services, covers the basic functions used 
to provide all computer and related services: computer 
programs defined as the sets of instructions required to make 
computers work and communicate (including their development 
and implementation), data processing and storage, and related 
services, such as consultancy and training services for staff of 
clients. Technological developments have led to the increased 
offering of these services as a bundle or package of related 
services that can include some or all of these basic functions. 
For example, services such as web or domain hosting, data 
mining services and grid computing each consist of a 
combination of basic computer services functions.EN 15.12.2012 Official Journal of the European Union 51  
( 1 ) CPC means the Central Product Classification as set out in the 
Statistical Office of the United Nations, Statistical papers, Series M, 
No. 77, CPC prov, 1991.
3. Computer and related services, regardless of whether they 
are delivered via a network, including the Internet, include all 
services that provide:  
(a) consulting, strategy, analysis, planning, specification, design, 
development, installation, implementation, integration, 
testing, debugging, updating, support, technical assistance, 
or management of or for computers or computer systems; 
or 
(b) computer programs defined as the sets of instructions 
required to make computers work and communicate (in 
and of themselves), plus consulting, strategy, analysis, 
planning, specification, design, development, installation, 
implementation, integration, testing, debugging, updating, 
adaptation, maintenance, support, technical assistance, 
management or use of or for computer programs; or  
(c) data processing, data storage, data hosting or database 
services; or  
(d) maintenance and repair services for office machinery and 
equipment, including computers; and  
(e) training services for staff of clients, related to computer 
programs, computers or computer systems, and not 
elsewhere classified.  
4. Computer and related services enable the provision of 
other services (for example financial services) by both electronic 
and other means. However, there is an important distinction 
between the enabling service (for example web-hosting, data 
processing or application hosting) and the content or core 
service that is being delivered electronically (for example 
financial services). In such cases, the content or core service is 
not covered by CPC 84.  
S E C T I O N C  
C o u r i e r s e r v i c e s  
Article 181 
Scope and definitions  
1. This Section sets out the principles of the regulatory 
framework for courier services committed in the lists of 
commitments in accordance with Chapters 2, 3 and 4 of this 
Title.  
2. For the purpose of this Section and Chapters 2, 3 and 4 
of this Title a  "licence " means an authorisation, granted to an 
individual supplier by a competent authority, which may be 
required before starting of supplying a given service.  
Article 182 
Prevention of Anti-Competitive Practices in the Courier 
Sector  
1. The Parties shall introduce or maintain appropriate 
measures for the purpose of preventing suppliers who, alone or together, have the ability to affect materially the terms of 
participation (having regard to price and supply) in the relevant 
market for courier services as a result of use of their position in 
the market, from engaging in or continuing anti-competitive 
practices. 
2. Each Party shall ensure that, where a Party's monopoly 
supplier of a postal service competes, either directly or 
through an affiliated company, in the supply of express 
delivery services outside the scope of its monopoly rights, it 
does not infringe its obligations under this Title.  
Article 183 
Licences  
1. Where a licence is required, the following shall be made 
publicly available:  
(a) all the licensing criteria and the period of time normally 
required to reach a decision concerning an application for 
a licence; and  
(b) the terms and conditions of licences.  
2. The reasons for the denial of a licence shall be made 
known to the applicant upon request. A supplier affected by 
the decision shall have a right to seek recourse against that 
decision before an independent and competent body in 
accordance with respective legislation. Such a procedure will 
be transparent, non-discriminatory, and based on objective 
criteria.  
Article 184 
Independence of the Regulatory Bodies  
Where Parties have regulatory bodies, such bodies shall be 
legally separate from, and not accountable to, any supplier of 
courier services. The decisions of and the procedures used by 
the regulatory bodies shall be impartial with respect to all 
market participants.  
S E C T I O N D  
T e l e c o m m u n i c a t i o n s s e r v i c e s  
Article 185 
Definitions and Scope  
1. This Section sets out the principles of the regulatory 
framework for public telecommunications services, other than 
broadcasting, committed in accordance with Chapters 2, 3 and 
4 of this Title, which include voice telephone services, packet- 
switched data transmission services, circuit-switched data trans ­
mission services, telex services, telegraph services, facsimile 
services, private leased circuit services and mobile and 
personal communications services and systems (  1 ).EN 52 Official Journal of the European Union 15.12.2012  
( 1 ) The Parties understand that these services are covered by this Section 
to that extend that they are considered public telecommunications 
services in accordance with the applicable domestic legislation.
2. For the purpose of this Title:  
(a) " telecommunications services " means all services consisting 
of the transmission and reception of electro-magnetic 
signals through telecommunications networks and do not 
cover the economic activity consisting of the provision of 
content which requires telecommunications networks or 
services for its transport;  
(b) "public telecommunications services " or " telecommuni ­
cations services available to the public " means any telecom ­
munication service that a Party requires to be offered to the 
public generally in accordance with its respective legislation;  
(c) a " regulatory authority in the telecommunications sector" 
means the body or bodies charged with any of the regu ­
latory tasks assigned in accordance with the domestic legis ­
lation of each Party;  
(d) "essential telecommunications facilities " means facilities of a 
public telecommunications network or service that:  
(i) are exclusively or predominantly provided by a single or 
limited number of suppliers; and  
(ii) cannot feasibly be economically or technically 
substituted in order to provide a service;  
(e) a  "major supplier " in the telecommunications sector is a 
supplier of a public telecommunications services which 
has the ability to materially affect the terms of participation 
(having regard to price and supply) in the relevant market 
for public telecommunications services as a result of control 
over essential facilities or the use of its position in the 
market; and  
(f) "interconnection" means linking between suppliers 
providing public telecommunications networks or services 
in order to allow the users of one supplier to communicate 
with users of another supplier and to access services 
provided by another supplier.  
Article 186  
Regulatory Authority  
1. A regulatory authority in the telecommunications sector 
shall be legally distinct and functionally independent from any 
supplier of telecommunications services.  
2. Each Party shall endeavour to ensure that its regulatory 
authority has adequate resources to carry out its functions. The 
tasks of a regulatory authority shall be made public in an easily 
accessible and clear form, in particular where those tasks are 
assigned to more than one body.  3. The decisions of and the procedures used by a regulatory 
authority shall be impartial with respect to all market partici ­
pants.  
4. A supplier affected by the decision of a regulatory 
authority shall have a right to, in accordance with the respective 
legislation, seek recourse against that decision before a 
competent body that is independent of the suppliers involved. 
Where the competent body is not judicial in character, written 
reasons for its decision shall always be given and its decisions 
shall also be subject to review by an impartial and independent 
judicial authority.  
The decisions taken by such competent bodies shall be effec ­
tively enforced in accordance with the applicable legal 
proceedings. Pending the outcome of any such legal 
proceedings, the decision of the regulatory authority shall 
stand unless the competent body or the applicable legislation 
determines otherwise.  
Article 187  
Authorisation to Provide Telecommunications Services  ( 1 ) 
1. Provision of services shall, as much as possible, be auth ­
orised through simple procedures, and wherever applicable, 
through mere notification.  
2. A licence or specific authorisation can be required to 
address issues of attributions of numbers and frequencies. The 
terms and conditions for such licences or specific authorisations 
shall be made publicly available.  
3. Where a licence or an authorisation is required:  
(a) all the licensing or authorisation criteria and the reasonable 
period of time normally required to reach a decision 
concerning an application for a licence or an authorisation 
shall be made publicly available;  
(b) the reasons for the denial of a licence or authorisation 
application shall be made known in writing to the 
applicant upon request; and  
(c) the applicant of a licence or an authorisation shall be able 
to seek recourse before a competent body in accordance 
with the respective legislation in case that a licence or auth ­
orisation application is unduly denied.  
Article 188  
Competitive Safeguards on Major Suppliers  
The Parties shall introduce or maintain appropriate measures for 
the purpose of preventing suppliers who, alone or together, are 
a major supplier, from engaging in or continuing anti- 
competitive practices. These anti-competitive practices shall 
include in particular:EN 15.12.2012 Official Journal of the European Union 53  
( 1 ) For the purposes of this Section, the term authorisation shall be 
understood to include the licenses, concessions, permits, registers 
and any other authorizations that a Party may require to supply 
telecommunications services.
(a) engaging in anti-competitive cross-subsidisation (  1 ); 
(b) using information obtained from competitors with anti- 
competitive results; and  
(c) not making available to other services suppliers on a timely 
basis technical information about essential facilities and 
commercially relevant information which are necessary for 
them to provide services.  
Article 189 
Interconnection  ( 2 ) 
1. Any supplier authorised to provide public telecommuni ­
cations services shall have the right to negotiate interconnection 
with other suppliers of public telecommunications networks 
and services. Interconnection should in principle be agreed on 
the basis of a commercial negotiation between the suppliers 
concerned, without prejudice of the power of the regulatory 
authority to intervene in accordance with the respective legis ­
lation.  
2. The suppliers that acquire information from another 
supplier during the process of negotiating interconnection 
arrangements shall be obliged to use that information solely 
for the purpose for which it was supplied and shall respect at 
all times the confidentiality of information transmitted or 
stored.  
3. Interconnection with a major supplier shall be ensured at 
any technically feasible point in the network. Such intercon ­
nection shall be provided in accordance with the respective 
domestic legislation:  
(a) under non-discriminatory terms, conditions (including 
technical standards and specifications) and rates, and of a 
quality no less favourable than that provided for its own 
like services or for like services of non-affiliated service 
suppliers or for its subsidiaries or other affiliates;  
(b) in a timely fashion, on terms, conditions (including 
technical standards and specifications) and cost-oriented 
rates that are transparent, reasonable, having regard to 
economic feasibility, and sufficiently unbundled so that 
the supplier does not need to pay for network components 
or facilities that it does not require for the service to be 
provided; and  
(c) upon request, at points in addition to the network 
termination points offered to the majority of users, subject 
to charges that reflect the cost of construction of necessary 
additional facilities.  
4. The procedures applicable for interconnection to a major 
supplier shall be made publicly available.  5. Major suppliers shall make publicly available either their 
interconnection agreements in force or their reference intercon ­
nection offers, or both, in accordance with the respective legis ­
lation.  
6. A service supplier requesting interconnection with a major 
supplier shall have recourse, after a reasonable period of time 
which has been made publicly known, to an independent 
domestic body, which may be a regulatory authority as 
referred to in Article 186, to decide disputes regarding appro ­
priate terms, conditions and rates for interconnection.  
Article 190  
Scarce Resources  
Any procedure for the allocation and use of scarce resources, 
including frequencies, numbers and rights of way, shall be 
carried out in an objective, timely, transparent and non- 
discriminatory manner. The current state of allocated 
frequency bands shall be made publicly available, but detailed 
identification of frequencies allocated for specific government 
uses is not required.  
Article 191 
Universal Service  
1. Each Party has the right to define the kind of universal 
service obligations it wishes to establish or maintain.  
2. Such obligations shall not be regarded as anti-competitive  
per se , provided they are administered in a transparent, objective 
and non-discriminatory way. The administration of such 
obligations shall also be neutral with respect to competition 
and be not more burdensome than necessary for the kind of 
universal service defined by the Party.  
3. All suppliers should be eligible to ensure universal service. 
The designation shall be made through an efficient, transparent 
and non-discriminatory mechanism, in accordance with the 
respective legislation.  
4. The Parties shall ensure that:  
(a) directories of all fixed telephony subscribers are available to 
users in accordance with the respective legislation; and  
(b) organisations that provide the services referred to in 
paragraph (a) apply the principle of non-discrimination to 
the treatment of information that has been provided to 
them by other organisations.  
Article 192  
Confidentiality of Information  
Each Party, in accordance with its respective legislation, shall 
ensure the confidentiality of telecommunications and related 
traffic data by means of a public telecommunication network 
and publicly available telecommunications services, subject to 
the requirement that such measures are not applied in a 
manner which would constitute a means of arbitrary or unjus ­
tifiable discrimination, or a disguised restriction on trade in 
services.EN 54 Official Journal of the European Union 15.12.2012  
( 1 ) Only for the EU Party,  "or margin squeeze ". 
( 2 ) Paragraphs 3, 4 and 5, do not apply with respect to suppliers of 
commercial mobile services, nor rural telecommunications services 
suppliers. For greater certainty, nothing in this Article shall be 
construed to preclude a Party from imposing the requirements set 
out in this Article on suppliers of commercial mobile services.
Article 193 
Disputes between Suppliers  
In the event of a dispute arising between suppliers of telecom ­
munications networks or services in connection with rights and 
obligations arising from Article 188 and Article 189, the 
national regulatory authority concerned or another relevant 
authority shall, at the request of either supplier and in 
accordance with the procedures established in their respective 
legislation, issue a binding decision to resolve the dispute in the 
shortest possible time frame.  
S E C T I O N E  
F i n a n c i a l s e r v i c e s  
Article 194 
Scope and Definitions 
1. This Section sets out the principles of the regulatory 
framework for all financial services committed in the lists of 
commitments pursuant to Chapters 2, 3 and 4 of this Title.  
2. For the purposes of this Chapter and Chapters 2, 3 and 4 
of this Title:  
(a) " financial service " means any service of a financial nature 
offered by a financial service supplier of a Party. Financial 
services comprise the following activities:  
A. Insurance and insurance-related services:  
1. direct insurance (including co-insurance):  
(a) life;  
(b) non-life;  
2. reinsurance and retrocession;  
3. insurance inter-mediation, such as brokerage and 
agency; and  
4. services auxiliary to insurance, such as consultancy, 
actuarial, risk assessment and claim settlement 
services.  
B. Banking and other financial services (excluding insur ­
ance): 
1. acceptance of deposits and other repayable funds 
from the public;  
2. lending of all types, including consumer credit, 
mortgage credit, factoring and financing of 
commercial transaction;  
3. financial leasing;  4. all payment and money transmission services, 
including credit, charge and debit cards, travellers 
cheques and bankers drafts;  
5. guarantees and commitments;  
6. trading for own account or for account of 
customers, whether on an exchange, in an over- 
the-counter market or otherwise, the following:  
(a) money market instruments (including cheques, 
bills, certificates of deposits);  
(b) foreign exchange;  
(c) derivative products including, but not limited to, 
futures and options;  
(d) exchange rate and interest rate instruments, 
including products such as swaps, forward rate 
agreements;  
(e) transferable securities;  
(f) other negotiable instruments and financial 
assets, including bullion;  
7. participation in issues of all kinds of securities, 
including underwriting and placement as agent 
(whether publicly or privately) and provision of 
services related to such issues;  
8. money broking;  
9. asset management, such as cash or portfolio 
management, all forms of collective investment 
management, pension fund management, custodial, 
depository and trust services;  
10. settlement and clearing services for financial assets, 
including securities, derivative products, and other 
negotiable instruments;  
11. provision and transfer of financial information, and 
financial data processing and related software by 
suppliers of other financial services; and  
12. advisory, intermediation and other auxiliary 
financial services on all the activities listed in 
subparagraphs 1 to 11, including credit reference 
and analysis, investment and portfolio research 
and advice, advice on acquisitions and on 
corporate restructuring and strategy.  
(b) "financial service supplier " means any natural or juridical 
person of a Party that seeks to provide or provides 
financial services. The term  "financial service supplier " 
does not include a public entity.  
(c) " public entity " means:EN 15.12.2012 Official Journal of the European Union 55
(i) a government, a central bank or a monetary authority, 
of a Party, or an entity owned or controlled by a Party, 
that is principally engaged in carrying out governmental 
functions or activities for governmental purposes, not 
including an entity principally engaged in supplying 
financial services on commercial terms; or  
(ii) a private entity, performing functions normally 
performed by a central bank or monetary authority, 
when exercising those functions.  
(d) "new financial service " means a financial service not 
supplied in the Party's territory that is supplied within the 
territory of the other Party, and includes any new form of 
delivery of a financial service or the sale of a financial 
product that is not sold in the Party's territory.  
Article 195 
Prudential Carve-Out  
1. Each Party may adopt or maintain measures for prudential 
reasons, such as:  
(a) the protection of investors, depositors, financial market 
users, policy-holders or persons to whom a fiduciary duty 
is owed by a financial service supplier;  
(b) the maintenance of the safety, soundness, integrity or 
financial responsibility of financial services suppliers; and  
(c) ensuring the integrity and stability of a Party's financial 
system.  
2. Where such measures do not conform with the provisions 
of this Chapter, they shall not be used as a means of avoiding 
the Party's commitments or obligations under the Chapter.  
3. Nothing in this Agreement shall be construed to require a 
Party to disclose information relating to the affairs and accounts 
of individual consumers or any confidential or proprietary 
information in the possession of public entities.  
Article 196 
Effective and Transparent Regulation 
1. Each Party shall make its best endeavours to provide in 
advance to all interested persons any measure of general appli ­
cation that the Party proposes to adopt in order to allow an 
opportunity for such persons to comment on the measure. Such 
measure shall be provided:  
(a) by means of an official publication; or  
(b) in other written or electronic form.  
2. Each Party shall make available to interested persons its 
requirements for completing applications relating to the supply 
of financial services.  
Upon request of an applicant, the Party concerned shall inform 
the applicant of the status of its application. If the Party concerned requires additional information from the applicant, 
it shall notify the applicant without undue delay.  
3. Each Party shall make its best endeavours to implement 
and apply in its territory internationally agreed standards for 
regulation and supervision in the financial services sector and 
for the fight against money laundering or other assets and 
terrorism financing, and the fight against tax evasion and 
avoidance.  
Article 197 
New Financial Services  
1. A Party shall permit financial services suppliers of the 
other Party established within its territory to offer in its 
territory any new financial service within the scope of the 
subsectors and financial services committed in its lists of 
commitments and subject to the terms, limitations, conditions 
and qualifications established in such lists of commitments and 
provided that the introduction of this new financial service does 
not require a new law or the modification of an existing law.  
2. In accordance with paragraph 1, a Party may determine 
the legal form through which the service may be provided and 
may require authorisation for the provision of the financial 
service. Where such authorisation is required, a decision shall 
be taken within a reasonable period of time and the authori ­
sation may only be refused for prudential reasons.  
Article 198 
Data Processing  
1. Each Party shall permit a financial service supplier of the 
other Party to transfer information in electronic or other form, 
into and out of its territory, for data processing where such 
processing is required in the ordinary course of business of 
the financial service supplier (  1 ). 
2. Each Party shall adopt or maintain adequate safeguards to 
the protection of privacy and fundamental rights, and freedom 
of individuals, in particular with regard to the transfer of 
personal data.  
Article 199 
Specific Exceptions  
1. Nothing in this Title shall prevent a Party, including its 
public entities, from exclusively conducting or providing within 
its territory activities or services forming part of a public 
retirement plan or statutory system of social security, except 
when those activities may be carried out, as provided by the 
Party's domestic regulation, by financial service suppliers in 
competition with public entities or private institutions.  
2. Nothing in this Agreement applies to activities conducted 
by a central bank or monetary authority or by any other public 
entity in pursuit of monetary or exchange rate policies.EN 56 Official Journal of the European Union 15.12.2012  
( 1 ) For greater certainty, the obligation contained in this Article shall 
not be considered a specific commitment pursuant to Article 194, 
paragraph 2(a).
3. Nothing in this Title shall prevent a Party, including its 
public entities, from exclusively conducting or providing within 
its territory activities or services for the account or with the 
guarantee or using the financial resources of the Party, or its 
public entities.  
S E C T I O N F  
I n t e r n a t i o n a l m a r i t i m e t r a n s p o r t s e r v i c e s  
Article 200  
Scope, Definitions and Principles  
1. This Section sets out the principles regarding international 
maritime transport services committed in the lists of 
commitments pursuant to Chapters 2, 3 and 4 of this Title.  
2. For the purpose of this Section and Chapters 2, 3 and 4 
of this Title:  
(a) " international maritime transport " covers door to door and 
multi-modal transport operations, which is the carriage of 
goods using more than one mode of transport, involving a 
sea-leg, under a single transport document, and to this effect 
includes the right for international maritime transport 
suppliers to contract directly with providers of other 
modes of transport (  1 ); 
(b) "maritime cargo handling services " means activities 
exercised by stevedore companies, including terminal oper ­
ators, but not including the direct activities of dockers, 
when this workforce is organised independently of the 
stevedoring or terminal operator companies. The activities 
covered include the organisation and supervision of:  
(i) the loading/discharging of cargo to/from a ship;  
(ii) the lashing/unlashing of cargo;  
(iii) the reception/delivery and safekeeping of cargoes before 
shipment or after discharge;  
(c) " customs clearance services " (alternatively  "customs house 
brokers' services ") means activities consisting of carrying 
out on behalf of another party, customs formalities 
concerning import, export or through transport of 
cargoes, whether this service is the main activity of the 
service provider or a usual complement of its main activity;  (d) "container station and depot services " means activities 
consisting in storing containers, whether in port areas or 
inland, with a view to their stuffing/stripping, repairing and 
making them available for shipments;  
(e) "maritime agency services " means activities consisting in 
representing as an agent, within a given geographic area, 
the business interests of one or more shipping lines or 
shipping companies, for the following purposes:  
(i) marketing and sales of maritime transport and related 
services, from quotation to invoicing, and issuance of 
bills of lading on behalf of the companies, acquisition 
and resale of the necessary related services, preparation 
of documentation, and provision of business 
information;  
(ii) acting on behalf of the companies organising the call of 
the ship or taking over cargoes when required;  
(f) "freight forwarding services " means the activity consisting of 
organising and monitoring shipment operations on behalf 
of shippers, through the acquisition of transport and related 
services, preparation of documentation and provision of 
business information.  
3. In view of the existing situation between the Parties in 
international maritime transport, each Party shall:  
(a) effectively apply the principle of unrestricted access to the 
international maritime markets and trade routes on a 
commercial and non-discriminatory basis; and  
(b) grant to ships flying the flag of the other Party or operated 
by service suppliers of the other Party treatment no less 
favourable than that accorded to its own ships with 
regard to access to ports, use of infrastructure and 
auxiliary maritime services of the ports, as well as related 
fees and charges, customs facilities and the assignment of 
berths and facilities for loading and unloading (  2 ). 
4. In applying these principles, each Party shall:  
(a) not introduce cargo-sharing arrangements in future bilateral 
agreements with third countries concerning maritime 
transport services, including dry and liquid bulk and liner 
trade, and terminate, within a reasonable period of time, 
such cargo-sharing arrangements in case they exist in 
previous bilateral agreements; andEN 15.12.2012 Official Journal of the European Union 57  
( 1 ) For greater certainty, the scope of application of this definition shall 
not imply the supply of a transport service. For the purpose of this 
definition, single transport document shall refer to a document that 
permits customers to conclude a single contract with a shipping 
company for a door to door transport operation.  ( 2 ) The provisions of this subparagraph refer only to access to services 
but shall not allow the supply of services.
(b) subject to the lists of commitments pursuant to Chapters 2, 
3 and 4 of this Title, ensure that any existing or future 
measures adopted regarding international maritime 
transport services are non-discriminatory and do not 
constitute a disguised restriction on international maritime 
transport services.  
5. Each Party shall permit international maritime service 
suppliers of the other Party to have an establishment within 
its territory in accordance with Article 165.  
6. The Parties shall ensure that the services provided at ports 
are offered on non discriminatory terms and conditions. The 
services available may include pilotage, towing and tug 
assistance, provisioning, fuelling and watering, garbage 
collecting and ballast waste disposal, port captain's services, 
navigation aids, shore-based operational services essential to 
ship operations, including communications, water and electrical 
supplies, emergency repair facilities, anchorage, berth and 
berthing services.  
CHAPTER 6  
Electronic commerce 
Article 201 
Objective and Principles  
1. The Parties, recognising that e-commerce increases trade 
opportunities in many sectors, agree to promote the devel ­
opment of e-commerce between them, in particular by 
cooperating on the issues relating to e-commerce under the 
provisions of this Title.  
2. The Parties recognise that the development of e-commerce 
shall be compatible with international standards of data 
protection, in order to ensure the confidence of users of e- 
commerce.  
3. The Parties agree not to impose customs duties on 
deliveries by electronic means.  
Article 202 
Regulatory Aspects of E-Commerce  
The Parties shall maintain a dialogue on regulatory issues 
relating to e-commerce, which will  inter alia  address the 
following issues:  
(a) the recognition of certificates of electronic signatures issued 
to the public and the facilitation of cross-border certification 
services;  
(b) the treatment of unsolicited electronic commercial 
communications;  (c) the protection of consumers in the ambit of e-commerce; 
and 
(d) any other issue relevant for the development of e- 
commerce.  
CHAPTER 7  
Exceptions 
Article 203 
General Exceptions  
1. Subject to the requirement that such measures are not 
applied in a manner which would constitute a means of 
arbitrary or unjustifiable discrimination between the Parties 
where like conditions prevail, or a disguised restriction on estab ­
lishment or cross-border supply of services, nothing in this Title 
shall be construed to prevent the adoption or enforcement by 
any Party of measures which are:  
(a) necessary to protect public security or public morals or to 
maintain public order;  
(b) necessary to protect human, animal or plant life or health;  
(c) relating to the conservation of exhaustible natural resources 
if such measures are applied in conjunction with restrictions 
on domestic investors or on the domestic supply or 
consumption of services;  
(d) necessary for the protection of national treasures of artistic, 
historic or archaeological value;  
(e) necessary to secure compliance with laws or regulations 
which are not inconsistent with the provisions of this 
Title including those relating to:  
(i) the prevention of deceptive and fraudulent practices or 
to deal with the effects of a default on contracts;  
(ii) the protection of the privacy of individuals in relation 
to the processing and dissemination of personal data 
and the protection of confidentiality of individual 
records and accounts;  
(iii) safety;  
(f) inconsistent with Articles 165 and 171 of this Title, 
provided that the difference in treatment is aimed at 
ensuring the effective or equitable imposition or collectionEN 58 Official Journal of the European Union 15.12.2012
of direct taxes in respect of economic activities, investors, 
services or service suppliers of the other Party (  1 ). 
2. The provisions of this Title and of the corresponding 
Annexes on Lists of Commitments shall not apply to the 
Parties' respective social security systems or to activities in the 
territory of each Party, which are connected, even occasionally, 
with the exercise of official authority.  
TITLE IV  
CURRENT PAYMENTS AND CAPITAL MOVEMENTS  
Article 204 
Objective and Scope  
1. The Parties shall aim at the liberalisation of current 
payments and capital movements between them, in conformity 
with the commitments undertaken in the framework of the 
international financial institutions and with due consideration 
to each Party's currency stability.  
2. This Title applies to all current payments and capital 
movements between the Parties.  
Article 205 
Current Account  
The Parties shall allow or authorise, as appropriate, in freely 
convertible currency and in accordance with the Articles of 
Agreement of the International Monetary Fund, including in 
particular the provisions of Article VIII, any payments and 
transfers on the current account between the Parties.  
Article 206  
Capital Account 
With regard to transactions on the capital and financial account 
of balance of payments, from the entry into force of this 
Agreement, the Parties shall allow or ensure, where applicable, 
the free movement of capital relating to direct investments made in juridical persons formed in accordance with the laws of 
the host country and investments and other transactions made 
in accordance with the provisions of Title III (Establishment, 
Trade in Services and Electronic Commerce) (  2 ) of Part IV of 
this Agreement, and the liquidation and repatriation of these 
investments and of any profit stemming therefrom.  
Article 207  
Safeguard Measures  
Where, in exceptional circumstances, capital movements 
between the Parties, cause, or threaten to cause, serious 
difficulties for the operation of exchange rate policy or 
monetary policy in a Party, the Party concerned may take 
safeguard measures with regard to capital movements for a 
period not exceeding one year. The application of safeguard 
measures may be extended through their formal reintroduction 
in case of extremely exceptional circumstances and after having 
coordinated in advance between the Parties regarding the imple ­
mentation of any proposed formal reintroduction (  3 ). 
Article 208  
Final Provisions 
1. With respect to this Title, the Parties confirm the rights 
and obligations established by the International Monetary Fund 
or any other agreements between the Members States of the 
European Union and a Republic of the CA Party.  
2. The Parties shall consult each other with a view to facili ­
tating the movement of capital between them in order to 
promote the objectives of this Agreement.  
TITLE V 
GOVERNMENT PROCUREMENT  
Article 209 
Introduction  
1. The Parties recognise the contribution of transparent, 
competitive and open tendering to sustainable economic devel ­
opment and set as their objective the effective, reciprocal and 
gradual opening of their respective procurement markets.  
2. For the purposes of this Title:  
(a) " commercial goods and services " means goods and services 
of a type generally sold or offered for sale in the 
commercial marketplace to, and customarily purchased 
by, non-governmental buyers for non-governmental 
purposes;  
(b) "conformity assessment procedure " means any procedure 
used, directly or indirectly, to determine that relevant 
requirements in technical regulations or standards are 
fulfilled;EN 15.12.2012 Official Journal of the European Union 59  
( 1 ) Measures that are aimed at ensuring the equitable or effective 
imposition or collection of direct taxes include measures taken by 
a Party under its taxation system which: 
(a) apply to non-resident investors and services suppliers in recog ­
nition of the fact that the tax obligation of non-residents is 
determined with respect to taxable items sourced or located in 
the Party's territory; or 
(b) apply to non-residents in order to ensure the imposition or 
collection of taxes in the Party's territory; or 
(c) apply to non-residents or residents in order to prevent the 
avoidance or evasion of taxes, including compliance measures; 
or 
(d) apply to consumers of services supplied in or from the territory 
of the other Party in order to ensure the imposition or collection 
of taxes on such consumers derived from sources in the Party's 
territory; or 
(e) distinguish investors and service suppliers subject to tax on 
worldwide taxable items from other investors and service 
suppliers, in recognition of the difference in the nature of the 
tax base between them; or 
(f) determine, allocate or apportion income, profit, gain, loss, 
deduction or credit of resident persons or branches, or 
between related persons or branches of the same person, in 
order to safeguard the Party's tax base. 
Tax terms or concepts in paragraph (f) of this provision and in this 
footnote are determined according to tax definitions and concepts, 
or equivalent or similar definitions and concepts, under the domestic 
law of the Party taking the measure.  ( 2 ) For greater certainty, the exceptions included in Part V of this 
Agreement, as well as the exceptions included in Title III (Estab ­
lishment, Trade in Services and Electronic Commerce) of Part IV 
of this Agreement, shall also be applicable to this Title.  
( 3 ) The reintroduction of safeguard measures shall not be subject to 
authorisation of the Parties.
(c) " construction service " means a service that has as its 
objective the realization by whatever means of civil or 
building works, based on Division 51 of the United 
Nations Provisional Central Product Classification;  
(d) "electronic auction " means an iterative process that involves 
the use of electronic means for the presentation by 
suppliers of either new prices, or new values for quan ­
tifiable non-price elements of the tender related to the 
evaluation criteria, or both, resulting in a ranking or re- 
ranking of tenders;  
(e) "in writing " or " written " means any worded or numbered 
expression that can be read, reproduced or later communi ­
cated. It may include electronically transmitted and stored 
information;  
(f) "limited tendering " means a procurement method whereby 
the procuring entity contacts a supplier or suppliers of its 
choice;  
(g) "List of suppliers " means a list of suppliers that a procuring 
entity has determined satisfy the conditions for partici ­
pation in that list and/or formal requirements to be 
included in such list, and that the procuring entity 
intends to use more than once;  
(h) " measure " means any law, regulation, procedure, adminis ­
trative guidance or practice, of a procuring entity relating 
to a covered procurement;  
(i) "notice of intended procurement " means a notice published 
by a procuring entity inviting interested suppliers to submit 
a request for participation, a tender, or both, according to 
each Party's legislation;  
(j) "offset " means any condition or undertaking that 
encourages local development or improves a Party's 
balance of payments accounts, such as the use of 
domestic content, the licensing of technology, investment, 
counter-trade and similar action or requirement;  
(k) "open tendering " means a procurement method whereby 
all interested suppliers may submit a tender;  
(l) "procuring entity " means an entity covered under a Party's 
Section A, B or C to Appendix 1 (Coverage) to Annex XVI 
(Government Procurement);  
(m) "qualified supplier " means a supplier that a procuring entity 
recognizes as having satisfied the conditions for partici ­
pation;  
(n) "selective tendering " means a procurement method 
whereby only qualified or registered suppliers are invited 
by the procuring entity to submit a tender;  
(o) " services " includes construction services, unless otherwise 
specified; and  
(p) " technical specification " means a tendering requirement 
that:  (i) lays down the characteristics of goods or services to be 
procured, including quality, performance, safety and 
dimensions, or the processes and methods for their 
production or provision; or  
(ii) addresses terminology, symbols, packaging, marking or 
labelling requirements, as they apply to a good or 
service.  
Article 210 
Scope and Coverage  
1. This Title applies to any measure regarding covered 
procurement. For the purposes of this Title, covered 
procurement means procurement for governmental purposes:  
(a) of goods, services, or any combination thereof:  
(i) as specified by each Party in the relevant sections of 
Appendix 1 (Coverage) to Annex XVI; and  
(ii) not procured with a view to commercial sale or resale, 
or for use in the production or supply of goods or 
services for commercial sale or resale;  
(b) by any contractual means, including: purchase, lease, and 
rental or hire purchase, with or without an option to buy;  
(c) for which the value equals or exceeds the relevant threshold 
specified by each Party in Appendix 1 (Coverage) to Annex 
XVI, at the time of publication of a notice in accordance 
with Article 213;  
(d) by a procuring entity; and  
(e) that is not otherwise excluded from coverage.  
2. Except where provided, this Title does not apply to:  
(a) the acquisition or rental of land, buildings or other 
immovable property or the rights thereon;  
(b) non-contractual agreements or any form of assistance that a 
Party provides, including cooperative agreements, grants, 
loans, equity infusions, guarantees and fiscal incentives, 
government provision of goods and services to state, 
regional, or local government entities;  
(c) the procurement or acquisition of fiscal agency or 
depositary services, liquidation and management services 
for regulated financial institutions or services related to 
the sale, redemption and distribution of public debt, 
including loans and government bonds, notes and other 
securities;  
(d) public employment contracts and related employment 
measures;  
(e) procurement conducted:  
(i) for the specific purpose of providing international 
assistance, including development aid;EN 60 Official Journal of the European Union 15.12.2012
(ii) under the particular procedure or condition established 
by an international agreement relating to the stationing 
of troops or relating to the joint implementation by the 
signatory countries of a project;  
(iii) under the particular procedure or condition of an inter ­
national organisation, or funded by international grants, 
loans or other assistance where the applicable 
procedure or condition would be inconsistent with 
this Title;  
(f) purchases made under exceptionally advantageous 
conditions that only arise in the very short term, such as 
unusual disposals by companies that normally are not 
suppliers, or disposals of assets of businesses in liquidation 
or receivership.  
3. Each Party shall specify the following information in 
Appendix 1 (coverage) to Annex XVI as follows:  
(a) in Section A, the central government entities whose 
procurement is covered by this Title;  
(b) in Section B, the sub-central government entities whose 
procurement is covered by this Title;  
(c) in Section C, all other entities whose procurement is 
covered by this Title;  
(d) in Section D, the services, other than construction services, 
covered by this Title;  
(e) in Section E, the construction services covered by this Title; 
and 
(f) in Section F, any general notes.  
4. Where domestic legislation of a Party allows a covered 
procurement to be carried out on behalf of the procuring 
entity by other entities or persons, the provisions of this Title 
shall equally apply.  
5. (a) No procuring entity may prepare, design, or otherwise 
structure or divide any procurement in order to avoid 
the obligations under this Title;  
(b) Where procurement may result in contracts being 
awarded at the same time in the form of separate 
lots, account shall be taken of the total estimated 
value of all such lots. Where the aggregate value of 
the lots is equal to or exceeds a Party's thresholds as 
set out in the relevant Section, this Title shall apply to 
the awarding of such lots, with the exception of those 
lots the value of which is less than EUR 80 000.  
6. Nothing in this Title shall be construed to prevent any 
Party from adopting or maintaining measures relating to goods 
or services of handicapped persons, of philanthropic institutions 
or of prison labour, or measures necessary to protect public morals, order, or safety; human, animal, or plant life or health 
including environmental measures, and intellectual property.  
The Republics of the CA Party shall be able to adopt, develop, 
maintain or implement measures to promote opportunities or 
programs for procurement policies for the development of its 
minorities and its MSMEs including preferential rules, such as:  
(a) identifying MSMEs, registered as suppliers of the State;  
(b) establishing criteria of tiebreak allowing procuring entities 
to adjudicate a contract to a domestic MSME, which, partici ­
pating individually or in consortium has submitted an offer 
of equal ranking as other suppliers.  
7. Nothing in this Title shall prevent a Party from developing 
new procurement policies, procedures, or contractual means, 
provided they are not inconsistent with this Title.  
Article 211 
General Principles  
1. With respect to any measure and any covered 
procurement, each Party, including its procuring entities, shall 
accord to the goods and services of the other Party and to the 
suppliers of the other Party offering the goods or services of any 
Party, treatment no less favourable than the treatment the Party, 
including its procuring entities, accords to domestic goods, 
services and suppliers.  
2. With respect to any measure regarding covered 
procurement, a Party, including its procuring entities, shall not:  
(a) treat a locally established supplier less favourably than 
another locally established supplier on the basis of degree 
of foreign affiliation or ownership; nor  
(b) discriminate against a locally established supplier on the 
basis that the goods or services offered by that supplier 
for a particular procurement are goods or services of the 
other Party.  
3. Any EU Party supplier or service provider established in 
one Republic of the CA Party shall be accorded in all other 
Republics of the CA Party treatment no less favourable than the 
treatment the latter accord to their own suppliers or service 
providers with respect to any measure regarding a covered 
procurement.  
Any supplier or service provider from a Republic of the CA 
Party established in one Member State of the European Union 
shall be accorded in all other Member States of the European 
Union treatment no less favourable than the treatment the latter 
accord to their own suppliers or service providers with respect 
to any measure regarding a covered procurement.EN 15.12.2012 Official Journal of the European Union 61
The Parties shall not introduce new requirements on the local 
establishment or registration of suppliers and service providers 
wishing to submit a tender in a covered procurement that 
would set suppliers and service providers of the other Party at 
a competitive disadvantage. Existing requirements will be subject 
to a review within ten years from the entry into force of this 
Agreement (  1 ). 
Use of Electronic Means  
4. If a procuring entity conducts a covered procurement by 
electronic means, it shall:  
(a) ensure that the procurement is conducted using information 
technology systems and software, including those related to 
authentication and encryption of information, that are 
generally available and interoperable with other generally 
available information technology systems and software; and  
(b) maintain mechanisms that ensure the integrity of requests 
for participation and tenders, including establishment of the 
time and receipt and the prevention of inappropriate access.  
Conduct of Procurement  
5. A procuring entity shall conduct covered procurement in 
a transparent and impartial manner, that avoids conflicts of 
interest and prevents corruptive practices and that is consistent 
with this Title using methods such as open tendering, selective 
tendering and limited tendering. Additionally, the Parties shall 
establish or maintain sanctions against such corruptive practices.  
Rules of Origin  
6. For purposes of covered procurement, no Party shall apply 
rules of origin to goods or services imported from or supplied 
by another Party that are different from the rules of origin the 
Party applies, at the same time, in the normal course of trade to 
imports or supplies of the same goods or services from the 
same Party.  
Offsets  
7. Subject to the exceptions contained in this Title or the 
annexes pertaining thereto, no Party shall seek, take account of, 
impose or enforce offsets.  
Article 212  
Publication of Procurement Information  
1. Each Party shall:  
(a) promptly publish any law, regulation, judicial decision or 
administrative ruling of general application, standard 
contract clauses that are mandated by a law or regulation and incorporated by reference in notices and tender docu ­
mentation and procedures regarding covered procurement, 
and any modifications thereof, in officially designated elec ­
tronic or paper media that are widely disseminated and 
remain readily accessible to the public;  
(b) provide, if so requested by any Party, further information 
concerning the application of such provisions;  
(c) list in Appendix 2 (Media for Publication of Procurement 
Information) to Annex XVI, the electronic or paper media in 
which the Party publishes the information described in 
paragraph (a); and  
(d) list in Appendix 3 (Media for Publication of Notices) to 
Annex XVI, the media in which the Party publishes the 
notices required by Articles 213, 215, paragraph 4, and 
Article 223, paragraph 2.  
2. The CA Party shall perform all reasonable efforts in order 
to develop a single point of access at regional level. The EU 
Party shall provide technical and financial assistance in order to 
develop, establish and maintain such a single point of access. 
This cooperation is addressed in Title VI (Economic and Trade 
Development) of Part III of this Agreement. The implementation 
of this provision is subject to the materialisation of the initiative 
on technical and financial assistance for the development, estab ­
lishment and maintenance of a single point of access at Central 
American level.  
3. Each Party shall promptly notify the other Party of any 
modification to the Party's information listed in Appendix 2 
(Media for Publication of Procurement Information) or 3 
(Media for Publication of Notices) to Annex XVI.  
Article 213 
Publication of Notices 
Notice of Intended Procurement  
1. For each covered procurement, except in the circum ­
stances described in Article 220, a procuring entity shall 
publish a notice of intended procurement in the appropriate 
media listed in Appendix 3 (Media for Publication of Notices) 
to Annex XVI. Each notice shall include the information set out 
in Appendix 4 (Notice of Intended Procurement) to Annex XVI. 
These notices shall be accessible by electronic means free of 
charge through a single point of access at regional level, if 
and where they exist.  
Notice of Planned Procurement  
2. Procuring entities are encouraged to publish, as early as 
possible, each year, a notice regarding their future procurement 
plans (hereinafter referred to as  "notice of planned procure ­
ment "). The notice shall include the subject-matter of the 
procurement and the approximate date of the publication of 
the notice of intended procurement or in which the 
procurement may be held.EN 62 Official Journal of the European Union 15.12.2012  
( 1 ) For greater certainty, nothing in this Article shall affect trade in 
services covered by Title III (Establishment, Trade in Services and 
Electronic Commerce), and its Annexes on Lists of Commitments on 
Establishment, Lists of Commitments on Cross-Border Supply of 
Services, Reservations on Key Personnel and Graduate Trainees of 
the EU Party, Lists of Commitments of the Republics of the CA Party 
on Business Service Sellers and List of Commitments of the 
Republics of the CA Party on Key Personnel and Graduate Trainees.
3. A procuring entity may, if domestic legislation so foresees, 
use a notice of planned procurement as a notice of intended 
procurement provided that it includes as much of the 
information in Appendix 4 (Notice of Intended Procurement) 
as available and a statement that interested suppliers shall 
express their interest in the procurement to the procuring 
entity.  
Article 214 
Conditions for Participation  
1. A procuring entity shall limit any conditions for partici ­
pation in a procurement to those that are essential to ensure 
that a supplier has the legal and financial capacities and the 
commercial and technical abilities to undertake the relevant 
procurement.  
2. In assessing whether a supplier satisfies the conditions for 
participation, a procuring entity shall evaluate the financial, 
commercial and technical abilities of the supplier on the basis 
of that supplier's business activities both in and out of the 
territory of the Party of the procuring entity, and it may not 
impose the condition that, in order for a supplier to participate 
in a procurement, that supplier must have previously been 
awarded one or more contracts by a procuring entity of a 
given Party or that the supplier must have prior work 
experience in the territory of a given Party.  
3. In making this assessment, the procuring entity shall base 
its evaluation on the conditions that it has specified in advance 
in notices or tender documentation.  
4. A procuring entity may exclude a supplier on grounds 
such as bankruptcy, false declarations, significant deficiencies 
in performance of any substantive requirement or obligation 
under a prior contract or contracts, judgments regarding 
crimes or other judgments regarding serious public offences, 
professional misconduct, failure to pay taxes or similar reasons.  
Each Party may adopt or maintain procedures to declare 
ineligible for participation in the Party's procurements, either 
indefinitely or for a specified time, suppliers that the Party 
has found to have engaged in fraudulent or other illegal 
actions in relation to procurement. Upon request of the other 
Party, a Party shall identify, to the extent practicable, the 
suppliers determined to be ineligible under these procedures, 
and, where appropriate, exchange information regarding those 
suppliers or the fraudulent or illegal action.  
5. The procuring entity may ask the tenderer to indicate in 
the tender any share of the contract the tenderer may intend to 
subcontract to third parties and any proposed subcontractors. 
This indication shall be without prejudice of questioning the 
principal economic operator's liability.  Article 215  
Qualification or Registration of Suppliers  
Selective Tendering  
1. Where a procuring entity intends to use selective 
tendering, the entity shall:  
(a) include in the notice of intended procurement at least the 
information specified in paragraph 1 of Appendix 4 (Notice 
of Intended Procurement), to Annex XVI and invite 
suppliers to submit a request for participation; and  
(b) provide, by the commencement of the time-period for 
tendering, at least the information specified in paragraph 
2 of Appendix 4 (Notice of Intended Procurement) to 
Annex XVI to the qualified or registered suppliers.  
2. A procuring entity shall recognise as qualified suppliers 
any domestic suppliers and any suppliers of the other Party 
that meet the conditions for participation in a particular 
procurement, unless the procuring entity states in the notice 
of intended procurement any limitation on the number of 
suppliers that will be permitted to tender and the criteria for 
selecting the limited number of suppliers.  
3. Where the tender documentation is not made publicly 
available from the date of publication of the notice referred 
to in paragraph 1, a procuring entity shall ensure that those 
documents are made available at the same time to all qualified 
suppliers selected in accordance with paragraph 2.  
List of Suppliers  
4. A procuring entity may maintain a list of suppliers, 
provided that a notice inviting interested suppliers to apply 
for inclusion in the list is published annually, and where 
published by electronic means, made available continuously in 
the appropriate medium listed in Appendix 3 (Media for 
Publication of Notices) to Annex XVI. Such a notice shall 
include the information set out in Appendix 5 (Notice 
Inviting Interested Suppliers to Apply for Inclusion in a List 
of Suppliers) to Annex XVI.  
5. Notwithstanding paragraph 4, where a list of suppliers will 
be valid for three years or less, a procuring entity may publish 
the notice referred to in that paragraph only once, at the 
beginning of the period of validity of the list, provided that 
the notice states the period of validity and that further notices 
will not be published.  
6. A procuring entity shall allow suppliers to apply at any 
time for inclusion on a list of suppliers and shall include on the 
list within a reasonable short time all suppliers that have 
complied with the corresponding requirements.EN 15.12.2012 Official Journal of the European Union 63
7. A procuring entity may, if so foreseen by the Party's legis ­
lation, use a notice inviting suppliers to apply for inclusion in a 
list of suppliers as a notice of intended procurement, provided 
that:  
(a) the notice is published in accordance with paragraph 4 and 
includes the information required by Appendix 5 (Notice 
Inviting Interested Suppliers to Apply for Inclusion in a 
List of Suppliers) and as much of the information 
required by Appendix 4 (Notice of Intended Procurement) 
to Annex XVI as is available, and contains a statement that 
it constitutes a notice of intended procurement;  
(b) the procuring entity promptly provides to suppliers that 
have expressed an interest to the entity in a given 
procurement, sufficient information to permit them to 
assess their interest in the procurement, including all 
remaining information required by Appendix 4 (Notice of 
Intended Procurement) to Annex XVI, to the extent that 
such information is available; and  
(c) a supplier having applied for inclusion on a list of suppliers 
in accordance with paragraph 6, may be allowed to tender 
in a given procurement, where there is sufficient time for 
the procuring entity to examine whether it satisfies the 
conditions for participation.  
8. A procuring entity shall promptly inform any supplier 
that submits a request for participation or application for 
inclusion on a list of suppliers of the procuring entity's 
decision with respect to the request.  
9. Where a procuring entity rejects a supplier's request to 
qualify or application for inclusion on a list of suppliers, 
ceases to recognise a supplier as qualified, or removes a 
supplier from a list of suppliers, the entity shall promptly 
inform the supplier and, on request of the supplier, promptly 
provide the supplier with a written explanation of the reasons 
for its decision.  
10. The Parties shall indicate in Section F (General Notes) to 
Appendix 1 (Coverage) to Annex XVI, which entities may use 
lists of suppliers.  
Article 216 
Technical Specifications  
1. A procuring entity shall not prepare, adopt or apply any 
technical specification or prescribe any conformity assessment 
procedure with the purpose or the effect of creating unnecessary 
obstacles to international trade.  
2. In prescribing the technical specifications for the goods or 
services being procured, a procuring entity shall, where appro ­
priate:  
(a) set out the technical specifications in terms of performance 
and functional requirements, rather than design or 
descriptive characteristics; and  (b) base the technical specifications on international standards, 
where these exist; otherwise, on national technical regu ­
lations, recognized national standards or building codes.  
3. Where design or descriptive characteristics are used in the 
technical specifications, a procuring entity shall indicate, where 
appropriate, that it will consider tenders of equivalent goods or 
services that demonstrably fulfil the requirements of the 
procurement by including such words as  "or equivalent " in 
the tender documentation.  
4. A procuring entity shall not prescribe technical specifi ­
cations that require or refer to a particular trademark or trade 
name, patent, copyright, design, type, specific origin, producer 
or supplier, unless there is no other sufficiently precise or intel ­
ligible way of describing the procurement requirements and 
provided that, in such cases, the entity includes words such as  
"or equivalent " in the tender documentation.  
5. A procuring entity shall not seek or accept, in a manner 
that would have the effect of precluding competition, advice 
that may be used in the preparation or adoption of any 
technical specification for a specific procurement, from a 
person that may have a commercial interest in the procurement.  
6. For greater certainty, this Article is not intended to 
preclude a procuring entity from preparing, adopting, or 
applying technical specifications to promote the conservation 
of natural resources or protect the environment.  
Article 217 
Tender Documentation  
1. A procuring entity shall provide to suppliers, tender docu ­
mentation that includes all information necessary to permit 
suppliers to prepare and submit responsive tenders. Unless 
already provided in the notice of intended procurement, such 
documentation shall include a complete description of the 
issues set out in Appendix 8 (Tender Documentation) to 
Annex XVI.  
2. A procuring entity shall promptly provide, upon request, 
the tender documentation to any supplier participating in the 
procurement; and reply to any reasonable request for relevant 
information made by a supplier participating in the 
procurement, provided that such information does not give 
that supplier an advantage over its competitors in the 
procurement and that the request was presented within the 
corresponding time limits.  
3. Where, in the course of a procurement, a procuring entity 
modifies or amends the criteria or requirements set out in the 
notice of intended procurement or tender documentation 
provided to participating suppliers, it shall transmit in writing 
all such modifications:EN 64 Official Journal of the European Union 15.12.2012
(a) to all suppliers that are participating at the time the 
information is amended, if known, and in all other cases, 
in the same manner as the original information; and  
(b) in adequate time to allow such suppliers to modify and re- 
submit amended tenders, as appropriate.  
Article 218 
Time Periods 
A procuring entity shall, consistent with its own needs, provide 
sufficient time for suppliers to prepare and submit requests for 
participation and responsive tenders, taking into account such 
factors as the nature and complexity of the procurement, the 
extent of subcontracting anticipated, and the time for trans ­
mitting tenders from foreign as well as domestic points where 
electronic means are not used. Such time-periods, including any 
extension of the time periods, shall be the same for all 
interested or participating suppliers. The applicable time 
periods are set out in Appendix 6 (Time Periods) to Annex XVI.  
Article 219 
Negotiations  
1. Each Party may provide for its procuring entities to 
conduct procurements through the negotiations procedure, in 
the following cases:  
(a) in the context of procurements in which they have indicated 
such intent in the notice of intended procurement; or  
(b) where it appears from the evaluation that no one tender is 
obviously the most advantageous in terms of the specific 
evaluation criteria set forth in the notices or tender docu ­
mentation.  
2. A procuring entity shall:  
(a) ensure that any elimination of suppliers participating in 
negotiations is carried out in accordance with the evaluation 
criteria set out in the notices or tender documentation; and  
(b) where negotiations are concluded, provide a common 
deadline for the remaining suppliers to submit any new 
or revised tenders.  
Article 220  
The Use of Limited Tendering or other equivalent 
Tendering Procedures  
1. Provided that the tendering procedure is not used to avoid 
competition or to protect domestic suppliers, a procuring entity 
may award contracts by limited tendering or other equivalent 
tendering procedures in the following circumstances:  
(a) where,  (i) no tenders were submitted, or no suppliers requested 
participation;  
(ii) no tenders that conform to the essential requirements 
of the tender documentation were submitted;  
(iii) no suppliers satisfied the conditions for participation; or  
(iv) the tenders submitted have been collusive;  
provided that the requirements of the tender documentation 
are notsubstantially modified;  
(b) where, for works of art, or for reasons connected with the 
protection of exclusive intellectual property rights, such as 
patents or copyrights, or proprietary information, or where 
there is an absence of competition for technical reasons, the 
goods or services can be supplied only by a particular 
supplier and no reasonable alternative or substitute exists;  
(c) for additional deliveries by the original supplier of goods 
and services that were not included in the initial 
procurement where a change of supplier for such additional 
goods or services:  
(i) cannot be made for economic or technical reasons such 
as requirements of inter-changeability or inter-oper ­
ability with existing equipment, software, services or 
installations procured under the initial procurement; and  
(ii) would cause significant inconvenience or substantial 
duplication of costs for the procuring entity;  
(d) for goods purchased on a commodity market;  
(e) where a procuring entity procures a prototype or a first 
good or service that is developed at its request in the 
course of, and for, a particular contract for research, 
experiment, study, or original development. When such 
contracts have been fulfilled, subsequent procurements of 
goods or services shall be subject to this Title;  
(f) where additional construction services that were not 
included in the initial contract but fell under the objectives 
of the original tender documentation, have, due to unfore ­
seeable circumstances, become necessary to complete the 
construction services described therein. However, the total 
value of contracts awarded for additional construction 
services may not exceed fifty per cent of the amount of 
the initial contract;  
(g) in so far as is strictly necessary where, for reasons of 
urgency brought about by events unforeseeable by the 
procuring entity, the goods or services could not be 
obtained in time by means of an open tendering 
procedure and the use of an open tendering procedure 
would result in serious injury to the procuring entity, the 
entity's program responsibilities, or the Party;EN 15.12.2012 Official Journal of the European Union 65
(h) where a contract is awarded to a winner of a design contest 
provided that the contest has been organised in a manner 
that is consistent with the principles of this Title, and the 
participants are judged by an independent jury with a view 
to a design contract being awarded to a winner; or  
(i) in the cases established by each Party in Section F (General 
Notes) of Appendix 1 (Coverage) to Annex XVI.  
2. A procuring entity shall maintain records or prepare 
written reports providing specific justification for any contract 
awarded under paragraph 1.  
Article 221  
Electronic Auctions 
Where a procuring entity intends to conduct a covered 
procurement using an electronic auction, the entity shall 
provide each participant, before commencing the electronic 
auction, with:  
(a) the automatic evaluation method, including the math ­
ematical formula, that is based on the evaluation criteria 
set out in the tender documentation and that will be used 
in the automatic ranking or re-ranking during the auction;  
(b) the results of any initial evaluation of the elements of its 
tender where the contract is to be awarded on the basis of 
the most advantageous tender; and  
(c) any other relevant information relating to the conduct of 
the auction.  
Article 222  
Treatment of Tenders and Award of Contracts  
1. A procuring entity shall receive, open and treat all tenders 
under procedures that guarantee the fairness and impartiality of 
the procurement process, and the confidentiality of tenders.  
2. To be considered for an award, a tender shall be in 
writing and shall, at the time of opening, comply with the 
essential requirements set out in the tender documentation 
and, where applicable, in the notices, and be from a supplier 
that satisfies the conditions for participation.  
3. Unless a procuring entity determines that it is not in the 
public interest to award a contract, the entity shall award the 
contract to the supplier that the entity has determined to be 
capable of fulfilling the terms of the contract and that, based 
solely on the evaluation criteria specified in the notices and 
tender documentation, has submitted the most advantageous 
tender or where price is the sole criterion, the lowest price.  
4. Where a procuring entity receives a tender with a price 
that is abnormally lower than the prices in other tenders 
submitted, it may verify with the supplier that it satisfies the 
conditions for participation and is capable of fulfilling the terms 
of the contract.  Article 223  
Transparency of Procurement Information  
1. A procuring entity shall promptly inform participating 
suppliers of the entity's contract award decisions and, upon 
request, shall do so in writing. Subject to paragraphs 2 and 3 
of Article 224, a procuring entity shall, upon request, provide 
an unsuccessful supplier with an explanation of the reasons why 
the entity did not select its tender and the relative advantages of 
the successful supplier's tender.  
2. After the award of each contract covered by this Title, a 
procuring entity shall, as early as possible, according to the time 
limits established in each Party's legislation, publish a notice in 
the appropriate paper or electronic media listed in Appendix 3 
(Media for Publication of Notices) to Annex XVI. Where only an 
electronic medium is used, the information shall remain readily 
available for a reasonable period of time. The notice shall 
include at least the information set out in Appendix 7 
(Award Notices) to Annex XVI.  
Article 224 
Disclosure of Information  
1. Upon request of the other Party, each Party shall promptly 
provide all relevant information about the adjudication of a 
covered procurement, in order to determine if the procurement 
was made in accordance with the rules of this Title. In cases 
where release of this information would prejudice competition 
in future tenders, the Party that receives that information shall 
not disclose it to any supplier, except after consultation with, 
and agreement of, the Party that provided the information.  
2. Notwithstanding any other provision of this Title, a Party, 
including its procuring entities, shall not provide to any supplier 
information that might prejudice fair competition between 
suppliers.  
3. Nothing in this Title shall be construed to require a Party, 
including its procuring entities, authorities and review bodies, to 
disclose confidential information where disclosure would 
impede law enforcement; might prejudice fair competition 
between suppliers; would prejudice the legitimate commercial 
interests of particular persons, including the protection of intel ­
lectual property; or would otherwise be contrary to the public 
interest.  
Article 225 
Domestic Review Procedures  
1. Each Party shall establish or maintain timely, effective, 
transparent and non-discriminatory administrative or judicial 
review procedures through which a supplier may present a 
challenge with respect to the obligations of a Party and its 
entities under this Title that may arise in the context of a 
covered procurement, in which the supplier has, or has had, 
an interest. The procedural rules for all challenges shall be in 
writing and made generally available.EN 66 Official Journal of the European Union 15.12.2012
2. Each Party may foresee in its domestic legislation, that in 
the event of a complaint by a supplier arising in the context of 
a covered procurement, it shall encourage its procuring entity 
and the supplier to seek resolution of the complaint through 
consultation. The procuring entity shall accord impartial and 
timely consideration to any such complaint in a manner that 
is not prejudicial to the supplier's participation in ongoing or 
future procurement or his right to seek corrective measures 
under the administrative or judicial review procedure.  
3. Each supplier shall be allowed a sufficient period of time 
to prepare and submit a challenge, which in no case shall be 
less than ten days from the time when the basis of the challenge 
became known or reasonably should have become known to 
the supplier.  
4. Each Party shall establish or designate at least one 
impartial administrative or judicial authority that is independent 
of its procuring entities to receive and review a challenge by a 
supplier arising in the context of a covered procurement.  
5. Where a body other than an authority referred to in 
paragraph 4 initially reviews a challenge, the Party shall 
ensure that the supplier may appeal the initial decision to an 
impartial administrative or judicial authority that is independent 
of the procuring entity whose procurement is the subject of the 
challenge. A review body that is not a court shall either be 
subject to judicial review or have procedural guarantees that 
provide for:  
(a) the procuring entity shall respond in writing to the 
challenge and disclose all relevant documents to the 
review body;  
(b) the participants to the proceedings (hereinafter referred to as  
"the participants ") shall have the right to be heard prior to a 
decision of the review body being made on the challenge;  
(c) the participants shall have the right to be represented and 
accompanied;  
(d) the participants shall have access to all proceedings; and  
(e) decisions or recommendations relating to challenges by 
suppliers shall be provided, within a reasonable time, in 
writing, with an explanation of the basis for each decision 
or recommendation.  
6. Each Party shall adopt or maintain procedures that 
provide for:  
(a) prompt interim measures to preserve the supplier's oppor ­
tunity to participate in the procurement. Such interim 
measures may result in suspension of the procurement 
process. The procedures may provide that overriding 
adverse consequences for the interests concerned, including the public interest, may be taken into account 
when deciding whether such measures should be applied. 
Just cause for not acting shall be provided in writing; and  
(b) corrective action or compensation for the loss or damages 
suffered, in accordance with each Party's legislation, in cases 
where a review body has determined that there has been a 
breach or a failure as set out in paragraph 1.  
Article 226 
Modifications and Rectifications of Coverage  
1. The EU Party shall address modifications and rectifications 
of coverage through bilateral negotiations with each Republic of 
the CA Party concerned. Inversely, each Republic of the CA 
Party shall address modifications and rectifications of coverage 
through bilateral negotiations with the EU Party.  
Where a Party has the intention of modifying its coverage of 
procurement under this Title, the Party shall:  
(a) notify the other Party or Parties concerned in writing; and  
(b) include in the notification a proposal of appropriate 
compensatory adjustments to the other Party to maintain 
a level of coverage comparable to that existing prior to the 
modification.  
2. Notwithstanding subparagraph 1(b), a Party does not need 
to provide compensatory adjustments where:  
(a) the modification in question is a minor amendment or 
rectification of a purely formal nature; or  
(b) the proposed modification refers to an entity over which the 
Party has effectively eliminated its control or influence.  
The Parties may make minor amendments or rectifications of a 
purely formal nature to their coverage under this Title, in 
accordance with the provisions of Title XIII (Specific Tasks in 
Trade Matters of the Bodies established under this Agreement) 
of Part IV of this Agreement.  
3. If the EU Party or the Republic of the CA Party concerned 
does not agree that:  
(a) the adjustment proposed under subparagraph 1(b) is 
adequate to maintain a comparable level of mutually 
agreed coverage;  
(b) the proposed modification is a minor amendment or a 
rectification under subparagraph 2(a); or  
(c) the proposed modification refers to an entity over which the 
Party has effectively eliminated its control or influence 
under subparagraph 2(b),EN 15.12.2012 Official Journal of the European Union 67
it must object in writing within thirty days of receipt of the 
notification referred to in paragraph 1 or be deemed to have 
agreed to the adjustment or proposed modification including 
for the purposes of Title X (Dispute Settlement) of Part IV of 
this Agreement. 4. Where the Parties concerned have agreed 
on the proposed modification, rectification, or minor 
amendment, including where no objection has been made 
within thirty days under paragraph 3, the modifications shall 
be made in conformity with the provisions of paragraph 6.  
5. The EU Party and each Republic of the CA Party may at 
any time engage in bilateral negotiations concerning the broa ­
dening of the market access mutually granted under this Title, 
in conformity with the relevant institutional and procedural 
arrangements foreseen in this Agreement.  
6. The Association Council shall modify the relevant parts of 
Sections A, B or C of Appendix 1 (Coverage) to Annex XVI in 
order to reflect any modification agreed by the Parties, technical 
rectification, or minor amendment.  
Article 227 
Cooperation and Technical Assistance on Government 
Procurement  
The Parties agree that it is in their common interest to promote 
mutual cooperation and technical assistance initiatives on issues 
related to government procurement. In this sense, the Parties 
have identified a number of cooperation activities which are set 
out in Article 58 of Title VI (Economic and Trade Development) 
of Part III of this Agreement.  
TITLE VI  
INTELLECTUAL PROPERTY  
CHAPTER 1  
Objectives and principles  
Article 228 
Objectives  
The objectives of this Title are to:  
(a) ensure an adequate and effective protection of intellectual 
property rights in the territories of the Parties, taking into 
consideration the economical situation and the social or 
cultural need of each Party;  
(b) promote and encourage technology transfer between both 
regions in order to enable the creation of a sound and 
viable technological base in the Republics of the CA Party; 
and 
(c) promote technical and financial cooperation in the area of 
intellectual property rights between both regions.  Article 229  
Nature and Scope of Obligations  
1. The Parties shall ensure an adequate and effective imple ­
mentation of the international treaties dealing with intellectual 
property to which they are parties, including the WTO 
Agreement on Trade-Related Aspects of Intellectual Property 
Rights (hereinafter referred to as the  "TRIPS Agreement" ). The 
provisions of this Title shall complement and further specify the 
rights and obligations between the Parties under the TRIPS 
Agreement and other international treaties in the field of intel ­
lectual property.  
2. Intellectual Property and Public Health:  
(a) the Parties recognise the importance of the Doha 
Declaration on the TRIPS Agreement and Public Health 
adopted on 14 November, 2001 by the Ministerial 
Conference of the World Trade Organisation. In interpreting 
and implementing the rights and obligations under this 
Title, the Parties shall ensure consistency with this Declar ­
ation;  
(b) the Parties shall contribute to the implementation and 
respect the Decision of the WTO General Council of 
30 August, 2003 on Implementation of Paragraph 6 of 
the Doha Declaration on the TRIPS Agreement and Public 
Health, as well as the Protocol amending the TRIPS 
Agreement, done at Geneva on 6 December, 2005.  
3. (a) For the purposes of this Agreement, intellectual 
property rights embody copyright, including 
copyright in computer programs and in databases, 
and related rights; rights related to patents; trademarks; 
trade names; industrial designs; layout-designs 
(topographies) of integrated circuits; geographical indi ­
cations, including designations of origin; plant varieties 
and protection of undisclosed information;  
(b) for the purposes of this Agreement, as regards unfair 
competition, protection will be granted in accordance 
with Article 10 bis of the Paris Convention for the 
Protection of Industrial Property (Stockholm Act, 
1967) (hereinafter referred to as the  "Paris Conven ­
tion"). 
4. The Parties recognise the sovereign right of States over 
their natural resources and the access to their genetic 
resources in accordance with what is established in the 
Convention on Biological Diversity (1992). No provision in 
this Title shall prevent the Parties from adopting or maintaining 
measures to promote the conservation of biological diversity, 
the sustainable utilization of its components and the fair and 
equitable participation in the benefits arising from the util ­
ization of genetic resources, in conformity with what is estab ­
lished in that Convention.EN 68 Official Journal of the European Union 15.12.2012
5. The Parties recognise the importance of respecting, 
preserving and maintaining the indigenous and local commun ­
ities' knowledge, innovations and practices that involve tradi ­
tional practices related to the preservation and the sustainable 
use of biological diversity.  
Article 230  
Most Favoured Nation and National Treatment  
In accordance with Articles 3 and 4 of the TRIPS Agreement 
and subject to the exceptions foreseen in those provisions, each 
Party shall accord to the nationals of the other Party:  
(a) a treatment no less favourable than that it accords to its 
own nationals with regard to the protection of intellectual 
property; and  
(b) any advantage, favour, privilege or immunity it grants to the 
nationals of any other country with regard to the protection 
of intellectual property.  
Article 231  
Transfer of Technology  
1. The Parties agree to exchange views and information on 
their practices and policies affecting transfer of technology, both 
within their respective regions and with third countries, with a 
view to creating measures to facilitate information flows, 
business partnerships, and the award of licenses and subcon ­
tracting. Particular attention shall be paid to the conditions 
necessary to create an adequate enabling environment for tech ­
nology transfer between the Parties, including, among others, 
issues such as development of human capital and legal 
framework.  
2. The Parties recognise the importance of education and 
professional training for the transfer of technology which may 
be accomplished through academic, professional and/or 
business exchange programs directed to the transmission of 
knowledge between the Parties (  1 ). 
3. The Parties shall take measures, as appropriate, to prevent 
or control licensing practices or conditions pertaining to intel ­lectual property rights which may adversely affect the inter ­
national transfer of technology and that constitute an abuse 
of intellectual property rights by right holders or an abuse of 
obvious asymmetries of information in the negotiation of 
licences.  
4. The Parties recognise the importance of creating mech ­
anisms that strengthen and promote investment in the 
Republics of the CA Party, especially in innovative and high- 
tech sectors. The EU Party shall make its best efforts to offer to 
the institutions and enterprises in its territories incentives 
destined to promote and to favour the transfer of technology 
to institutions and enterprises of the Republics of the CA Party, 
in such a way as to allow them to establish a viable tech ­
nological platform.  
5. The actions described to attain the objectives set forth in 
this Article are set out in Article 55 of Title VI (Economic and 
Trade Development) of Part III of this Agreement.  
Article 232  
Exhaustion  
The Parties shall be free to establish their own regime for 
exhaustion of intellectual property rights, subject to the 
provisions of the TRIPS Agreement.  
CHAPTER 2  
Standards concerning intellectual property rights  
S E C T I O N A  
C o p y r i g h t a n d r e l a t e d r i g h t s  
Article 233  
Protection Granted  
The Parties shall comply with:  
(a) the International Convention for the Protection of 
Performers, Producers of Phonograms and Broadcasting 
Organisations (Rome, 1961) (hereinafter referred to as the  
"Rome Convention "); 
(b) the Berne Convention for the Protection of Literary and 
Artistic Works (1886, lastly amended in 1979) (hereinafter 
referred to as the  "Berne Convention "); 
(c) the World Intellectual Property Organisation Copyright 
Treaty (Geneva, 1996) (hereinafter referred to as the  
"WCT "); and  
(d) the World Intellectual Property Organisation Performances 
and Phonograms Treaty (Geneva, 1996) (hereinafter referred 
to as the  "WPPT ").EN 15.12.2012 Official Journal of the European Union 69  
( 1 ) The EU Party shall promote that the academic exchanges take the 
form of grants and that the professional and business exchanges take 
the form of internships in organisations of the European Union, 
strengthening of MSMEs, development of innovating industries and 
creation of professional clinics so that the acquired knowledge may 
be applied in the Central American region.
Article 234 
Duration of Authors' Rights  
The Parties agree that for the calculation of the term of 
protection of author's rights, the rules established in Article 7 
and 7 bis of the Berne Convention shall apply for the protection 
of literary and artistic works, with the proviso that the 
minimum duration of the terms of protection defined in para ­
graphs 1, 2, 3 and 4 of Article 7 of the Berne Convention shall 
be of seventy years.  
Article 235 
Duration of Related Rights 
The Parties agree that for the calculation of the term of 
protection of the rights of performers, producers of 
phonograms and broadcasting organizations, the provisions 
established in Article 14 of the Rome Convention shall apply 
with the proviso that the minimum duration of the terms of 
protection defined in Article 14 of the Rome Convention shall 
be of fifty years.  
Article 236 
Collective Management of Rights  
The Parties recognise the importance of the performance of the 
collecting societies, and the establishment of arrangements 
between them, with the purpose of mutually ensuring easier 
access and delivery of content between the territories of the 
Parties, and the achievement of a high level of development 
with regard to the execution of their tasks.  
Article 237 
Broadcasting and Communication to the Public  ( 1 ) 
1. For the purpose of this provision, communication to the 
public of a performance or a phonogram means the trans ­
mission to the public by any medium, otherwise than by broad ­
casting, of sounds of a performance or the sounds or the 
representations of sounds fixed in a phonogram. For purposes 
of this Article,  "communication to the public " includes making 
the sounds or representations of sounds fixed in a phonogram 
audible to the public.  
2. In accordance with domestic law, the Parties shall provide 
for performers the exclusive right to authorise or prohibit the 
broadcasting and the communication to the public of their 
performances, except where the performance is itself already a 
broadcast performance or is made from a fixation.  
3. Performers and producers of phonograms shall enjoy the 
right to a single equitable remuneration for the direct or indirect use of phonograms published for commercial purposes, for 
broadcasting or for any communication to the public. The 
Parties may, in the absence of agreement between the 
performers and phonogram producers, lay down the conditions 
as to the sharing of this remuneration between both categories 
of right holders.  
4. The Parties shall provide broadcasting organizations with 
the exclusive right to authorise or prohibit the rebroadcasting 
by wireless means of their broadcasts, as well as the communi ­
cation to the public of their television broadcasts, if such 
communication is made in places accessible to the public 
against payment of an entrance fee.  
5. The Parties may provide in their domestic legislation for 
limitations or exceptions to the rights set out in paragraphs 2, 3 
and 4 only in certain specific cases which do not conflict with a 
normal exploitation of the subject matter, and do not unreas ­
onably prejudice the legitimate interests of the right holders.  
S E C T I O N B  
T r a d e m a r k s  
Article 238  
International Agreements  
The European Union and the Republics of the CA Party shall 
make all reasonable efforts to:  
(a) ratify or accede to the Protocol Relating to the Madrid 
Agreement Concerning the International Registration of 
Marks (Madrid, 1989); and  
(b) comply with the Trademark Law Treaty (Geneva, 1994).  
Article 239 
Registration Procedure 
The EU Party and the Republics of the CA Party shall provide 
for a system for the registration of trademarks in which each 
final decision taken by the relevant trademark administration is 
duly reasoned and in writing. As such, reasons for the refusal to 
register a trademark shall be communicated in writing to the 
applicant who will have the opportunity to contest such refusal 
and to appeal a final refusal before court. The EU Party and the 
Republics of the CA Party shall also introduce the possibility to 
oppose trademark applications. Such opposition proceedings 
shall be contradictory.  
Article 240 
Well-Known Trademarks  
Article 6 bis of the Paris Convention shall apply,  mutatis 
mutandis , to goods or services that are not identical or similar 
to those identified by a well-known trademark, provided thatEN 70 Official Journal of the European Union 15.12.2012  
( 1 ) A Party may maintain the reservations made under the Rome 
Convention and the WPPT regarding the rights conferred in this 
Article and this shall not be construed as a violation of this 
provision.
the use of that trademark in relation to those goods or services 
would indicate a connection between those goods or services 
and the owner of the trademark, and provided that the interests 
of the owner of the trademark are likely to be damaged by such 
use. For greater certainty, the Parties may also apply this 
protection to unregistered well known trademarks.  
Article 241  
Exceptions to the Rights Conferred by a Trademark  
The Parties may establish limited exceptions to the rights 
conferred by a trademark, such as the fair use of descriptive 
terms. Such exceptions shall take into account the legitimate 
interests of the owner of the registered trademark and of third 
parties.  
S E C T I O N C  
G e o g r a p h i c a l i n d i c a t i o n s  
Article 242 
General Provisions 
1. The following provisions apply to the recognition and 
protection of geographical indications which originate in the 
territories of the Parties.  
2. For the purposes of this Agreement, geographical indi ­
cations are indications which identify a good as originating in 
the territory of a Party, or a region or locality in that territory, 
where a given quality, reputation or other characteristic of the 
good is essentially attributable to its geographical origin.  
Article 243 
Scope and Coverage  
1. The Parties reaffirm the rights and obligations established 
in Part II, Section 3, of the TRIPS Agreement.  
2. Geographical indications of a Party to be protected by the 
other Party shall only be subject to this Article if they are 
recognised and declared as such in their country of origin.  
Article 244 
System of Protection  
1. The Parties shall maintain or have established systems for 
the protection of geographical indications in their legislation, by 
the entry into force of this Agreement in accordance with 
Article 353, paragraph 5 of Part V.  
2. The legislation of the Parties shall contain elements such 
as: 
(a) a register listing geographical indications protected in their 
respective territories;  
(b) an administrative process verifying that geographical indi ­
cations identify a good as originating in a territory, region or locality of one of the Parties, where a given quality, 
reputation or other characteristic of the good is essentially 
attributable to its geographical origin;  
(c) a requirement that a registered name shall correspond to a 
specific product or products for which a product specifi ­
cation is laid down, which can only be amended by due 
administrative process;  
(d) control provisions applying to the production of the good 
or goods; 
(e) a right for any operator established in the area and who 
submits to the system of controls to use the protected name 
provided that the product conforms to the corresponding 
specification;  
(f) a procedure involving publication of the application that 
allows the legitimate interests of prior users of names, 
whether those names are protected as a form of intellectual 
property or not, to be taken into account.  
Article 245 
Established Geographical Indications  
1. By the entry into force of this Agreement, in accordance 
with Article 353, paragraph 5 of Part V, the Parties shall: (  1 ) 
(a) have finalised the opposition and examination procedures, 
at least with respect to those geographical indication appli ­
cations listed in Annex XVII (List of Names to be Applied 
for Protection as Geographical Indications in the Territory 
of the Parties) that were not opposed or for which any 
opposition was rejected due to formal reasons in the 
course of national registration proceedings;  
(b) have initiated the procedures for protecting the geographical 
indications listed in Annex XVII (List of Names to be 
Applied for Protection as Geographical Indications in the 
Territory of the Parties) and the time periods for submitting 
oppositions have expired, with respect to those geographical 
indication applications listed in Annex XVII that were 
opposed, and the oppositions were found to be prima 
facie meritorious in the course of national registration 
proceedings;  
(c) protect the geographical indications that have been granted 
protection as such, according to the level of protection 
established in this Agreement.EN 15.12.2012 Official Journal of the European Union 71  
( 1 ) The obligations from paragraph 1 shall be considered as fulfilled 
when, in the course of the applicable procedures for protection of 
a name as a geographical indication: 
(a) the administrative decision rejects the registration of the name; 
or 
(b) the administrative decision is challenged under the instances 
established under each Party's domestic legislation.
2. The Association Council at its first meeting shall adopt a 
decision including in Annex XVIII (Protected Geographical Indi ­
cations) all names from Annex XVII (List of Names to be 
Applied for Protection as Geographical Indications in the 
Territory of the Parties) that have been protected as 
geographical indications following their successful examination 
by the Parties' competent national or regional authorities.  
Article 246  
Protection Granted  
1. Geographical indications listed in Annex XVIII (Protected 
Geographical Indications), as well as those added pursuant to 
Article 247, shall as a minimum be protected against:  
(a) the use of any means in the designation or presentation of a 
good that indicates or suggests that the good in question 
originates in a geographical area other than the true place of 
origin in a manner which misleads the public as to the 
geographical origin of the good;  
(b) the use of a protected geographical indication for the same 
products that are not originating from the designated place 
of the geographical indication in question even if the true 
origin of the product is indicated or if the protected name is 
translated or accompanied by an expression such as  'style', 
'type ', 'imitation ', 'like' or similar;  
(c) any other practice that misleads the consumer as to the true 
origin of the product or any other use that constitutes an 
act of unfair competition in the manner set forth in 
Article 10 bis of the Paris Convention.  
2. A geographical indication which has been granted 
protection in one of the Parties, pursuant to the procedure 
under Article 245 cannot, in that Party, be deemed to have 
become generic, as long as it is protected as a geographical 
indication in the Party of origin.  
3. Where a geographical indication contains within it a name 
which is considered generic in a Party, the use of that generic 
name on the appropriate good in that Party shall not be 
considered to be contrary to this Article.  
4. For geographical indications other than wines and spirit 
drinks, nothing in this Agreement shall be construed to require 
a Party to prevent continued and similar use of a particular 
geographical indication of the other Party in connection with 
goods or services by any of its nationals or domiciliaries who 
have used that geographical indication in good faith and in a 
continuous manner with regard to the same or related goods or 
services, in the territory of that Party before the date of entry 
into force of this Agreement.  
Article 247 
Addition of New Geographical Indications  
1. The Parties agree on the possibility of adding additional 
geographical indications for wines, spirits, agricultural products and foodstuffs to be protected on the basis of the rules and 
procedures established in this Title, as applicable.  
Such geographical indications, following their successful exam ­
ination by the competent national or regional authorities, shall 
be included in Annex XVIII (Protected Geographical Indications) 
in accordance with the relevant rules and procedures for the 
Association Council.  
2. The date of application for protection shall be the date of 
the transmission of a request to the other Party to protect a 
geographical indication provided that the formal requirements 
for such applications are fulfilled.  
Article 248  
Relationship between Geographical Indications and 
Trademarks  
1. The legislation of the Parties shall ensure that the appli ­
cation for registration of a trademark which corresponds to any 
of the situations listed in Article 246 for like products (  1 ) is 
refused where such application for registration is submitted 
after the date of application for registration of the geographical 
indication in the territory concerned (  2 ). 
2. Similarly, the Parties may, in accordance with their 
domestic or regional legislation, establish the grounds for 
rejecting the protection of geographical indications, including 
the option not to grant protection to a geographical indication 
where, in the light of a reputed or well-known trademark, 
protection is liable to mislead consumers as to the true 
identity of the product.  
3. The Parties shall maintain the legal means for any natural 
or legal person having a legitimate interest, to request the cance ­
lation or invalidation of a trademark or a geographical indi ­
cation giving reasons for such request.  
Article 249 
Right of Use of Geographical Indications  
Once a geographical indication is protected under this 
Agreement in a Party different from the Party of origin, the 
use of such protected name shall not be subject to any regis ­
tration of users in such Party.  
Article 250  
Dispute Settlement  
No Party shall have any recourse to challenge the final decision 
issued by a national or regional competent authority regarding 
the registration or protection of a geographical indication, under 
Title X (Dispute Settlement) of Part IV of this Agreement. AnyEN 72 Official Journal of the European Union 15.12.2012  
( 1 ) For the purpose of this Article, the Republics of the CA Party 
consider that the term  "like product " may be understood as  
"identical or confusingly similar ". 
( 2 ) For the EU Party, the date of application for protection shall be the 
date of entry into force of this Agreement for the names listed in 
Annex XVII.
claim against the protection of a geographical indication shall 
be conducted under the available judicial instances established 
under each Party's domestic or regional legislation.  
S E C T I O N D  
I n d u s t r i a l d e s i g n s  
Article 251  
International Agreements  
The European Union and the Republics of the CA Party shall 
make all reasonable efforts to adhere to the Hague Agreement 
Concerning the International Registration of Industrial Designs 
(Geneva Act, 1999).  
Article 252  
Requirements for Protection 
1. The Parties shall provide for the protection of indepen ­
dently created designs that are new (  1 ) or original.  
2. A design shall be considered to be new if it significantly 
differs from known designs or combinations of known design 
features.  
3. This protection shall be provided by registration, and shall 
confer exclusive rights upon their holders in accordance with 
the provisions of this Article. Each Party may foresee that 
unregistered designs made available to the public confer 
exclusive rights, but only if the contested use results from 
copying the protected design.  
Article 253  
Exceptions  
1. The Parties may provide limited exceptions to the 
protection of designs, provided that such exceptions do not 
unreasonably conflict with the normal exploitation of 
protected designs and do not unreasonably prejudice the 
legitimate interests of the owner of the protected design, 
taking into account the legitimate interests of third parties.  
2. Design protection shall not extend to designs dictated 
essentially by technical or functional considerations.  
3. A design shall not confer rights when it is contrary to 
public order or morality.  
Article 254  
Rights Conferred 
1. The owner of a protected design shall have the right to 
prevent third parties not having the owner's consent from making, selling or importing, articles bearing or embodying the 
protected design when such acts are undertaken for commercial 
purposes.  
2. Additionally, the Parties shall ensure an effective 
protection to industrial designs to prevent acts that unduly 
prejudice the normal exploitation of the design or are not 
compatible with fair trade practice, in a manner consistent 
with the provisions of Article 10 bis of the Paris Convention.  
Article 255 
Term of Protection 
1. The duration of protection available in the EU Party and 
in the Republics of the CA Party shall amount to at least ten 
years. Each Party may foresee that the right holder may have the 
term of protection renewed for one or more periods of five 
years each, up to the maximum term of protection established 
in each Party's legislation.  
2. Where a Party foresees the protection of unregistered 
designs, the duration of such protection shall amount to at 
least three years.  
Article 256 
Invalidity or Refusal of Registration  
1. A design may only be refused for registration or declared 
invalid for compelling and important reasons, which, subject to 
each Party's legislation, may comprise:  
(a) if the design does not correspond to the definition under 
Article 252, paragraph 1;  
(b) if, by virtue of a court decision, the right holder is not 
entitled to the design;  
(c) if the design is in conflict with a prior design which has 
been made available to the public after the date of filing of 
the application or, if a priority is claimed, the date of 
priority of the design, and which is protected from a data 
prior to the said date by a registered design or an appli ­
cation for a design;  
(d) if a distinctive sign is used in a subsequent design, and the 
law of the Party concerned governing that sign confers to 
the right holder of the sign, the right to prohibit such use;  
(e) if the design constitutes an unauthorised use of a work 
protected under the copyright law of the Party concerned;EN 15.12.2012 Official Journal of the European Union 73  
( 1 ) When the legislation of a Party so provides, individual character of 
such designs may also be required.
(f) if the design constitutes an improper use of any of the items 
listed in Article 6 ter of the Paris Convention or of badges, 
emblems and escutcheons other than those covered by said 
Article 6 ter and which are of particular public interest in a 
Party;  
(g) if the disclosure of the industrial design is contrary to public 
order or morality.  
2. A Party may provide, as an alternative to the invalidity, 
that a design subject to the grounds provided for in paragraph 1 
may be limited in its use.  
Article 257 
Relationship to Copyright 
A design protected by a design right, registered in a Party in 
accordance with this Section, may also be eligible for protection 
under the law of copyright of that Party as from the date on 
which the design was created or fixed in any form.  
S E C T I O N E  
P a t e n t s 
Article 258 
International Agreements  
1. The Parties shall comply with the Budapest Treaty on the 
International Recognition of the Deposit of Micro-Organisms 
for the Purposes of Patent Procedure (1977, amended in 1980).  
2. The European Union shall make reasonable efforts to 
comply with the Patent Law Treaty (Geneva, 2000); and the 
Republics of the CA Party shall make reasonable efforts to 
ratify or accede to the above mentioned Treaty.  
S E C T I O N F  
P l a n t v a r i e t i e s  
Article 259  
Plant Varieties  
1. The Parties shall provide for the protection of plant 
varieties either by patents or by an effective  sui generis system 
or by any combination thereof.  
2. The Parties understand that no contradiction exists 
between the protection of plant varieties and the capacity of 
a Party to protect and conserve its genetic resources.  
3. The Parties shall have the right to provide for exceptions 
to exclusive rights granted to plant breeders to allow farmers to 
save, use and exchange protected farm-saved seed or propa ­
gating material.  CHAPTER 3  
Enforcement of intellectual property rights  
Article 260  
General Obligations 
1. The Parties reaffirm their rights and commitments under 
the TRIPS Agreement and in particular of its Part III, and shall 
provide for the following complementary measures, procedures 
and remedies necessary to ensure the enforcement of the intel ­
lectual property rights.  
Those measures, procedures and remedies shall be fair, propor ­
tionate and equitable, and shall not be unnecessarily 
complicated or costly, or entail unreasonable time-limits or 
unwarranted delays (  1 ). 
2. Those measures and remedies shall also be effective and 
dissuasive and shall be applied in such a manner as to avoid the 
creation of barriers to legitimate trade and to provide for safe ­
guards against their abuse.  
Article 261 
Entitled Applicants  
The Parties shall recognise as persons entitled to seek appli ­
cation of the measures, procedures and remedies referred to 
in this Section and in Part III of the TRIPS Agreement:  
(a) the holders of intellectual property rights in accordance with 
the provisions of the applicable law; and  
(b) federations and associations as well as exclusive licensees 
and other duly authorised licensees, insofar as permitted 
by and in accordance with the provision of applicable 
law. The term  "licensee " shall include the licensee of any 
one or more of the exclusive intellectual property rights 
encompassed in a given intellectual property.  
Article 262 
Evidence  
The Parties shall take such measures as are necessary, where a 
right holder has presented reasonably available evidence to 
support its claim that his intellectual property right has been 
infringed on a commercial scale and has specified evidence 
relevant to the substantiation of its claims which lies in theEN 74 Official Journal of the European Union 15.12.2012  
( 1 ) For the purposes of Article 260 to 272 the notion of  "intellectual 
property rights " shall at least cover the following rights: copyright, 
including copyright in computer programs and databases, and 
related rights; rights related to patents; trademarks; industrial 
designs; lay-out-designs (topographies) of integrated circuits; 
geographical indications; plant varieties; trade names in so far as 
these are protected as exclusive rights in the domestic law 
concerned.
control of the opposing party, to enable the competent judicial 
authorities to order, where appropriate and, if so foreseen by 
the applicable law, following an application, that the opposing 
party must produce such evidence, subject to the protection of 
confidential information.  
Article 263 
Measures for preserving Evidence  
The judicial authorities shall have the authority, on application 
by a party who has presented reasonably available evidence to 
support its claim that its intellectual property right has been or 
is about to be infringed, to order prompt and effective 
provisional measures to preserve relevant evidence in regard 
to the alleged infringement, subject to the protection of 
confidential information. Such measures may include the 
detailed description, with or without the taking of samples, or 
the physical seizure of the infringing goods, and, in appropriate 
cases, the materials and implements used in the production 
and/or distribution of these goods and the documents relating 
thereto. Those measures may be taken, if necessary, without the 
other party being heard, in particular where any delay is likely 
to cause irreparable harm to the right holder or where there is a 
demonstrable risk of evidence being destroyed.  
Article 264 
Right of Information  
The Parties may provide that the judicial authorities shall have 
the authority, unless this would be out of proportion to the 
seriousness of the infringement, to order the infringer to inform 
the right holder of the identity of third persons involved in the 
production and distribution of the infringing goods or services 
and of their channels of distribution.  
Article 265 
Provisional and Precautionary Measures  
1. Each Party shall foresee that its judicial authorities have 
the authority to issue provisional and precautionary measures 
and execute them expeditiously to prevent imminent 
infringements of intellectual property rights or to forbid the 
continuation of alleged infringements. Such measures may be 
ordered at the request of the right-holder,  inaudita altera parte  or 
after hearing the defendant, in accordance with the judicial 
procedural rules of each Party.  
2. Each Party shall provide that its judicial authorities have 
the authority to require the plaintiff to provide any reasonably 
available evidence in order to satisfy themselves with a sufficient 
degree of certainty that the plaintiff's right is being infringed or 
that such infringement is imminent, and to order the plaintiff to 
provide a reasonable security or equivalent assurance set at a 
level sufficient to protect the defendant and to prevent abuse, 
and so as not to unreasonably deter recourse to such 
procedures.  
Article 266 
Corrective Measures 
1. Each Party shall provide that:  
(a) its judicial authorities have the authority to order, at the 
request of the applicant and without prejudice to any damages due to the right holder by reason of the 
infringement, the destruction of the goods that have been 
found to be pirated or counterfeit, or other appropriate 
measures to definitively remove those goods from the 
channels of commerce;  
(b) its judicial authorities have the authority to order in appro ­
priate cases that materials and implements that have been 
principally used in the manufacture or creation of such 
pirated or counterfeit goods be, without compensation of 
any sort, destroyed or, in exceptional circumstances, 
disposed of outside the channels of commerce, in such a 
manner as to minimize the risks of further infringements. In 
considering requests for such corrective measures, the 
Party's judicial authorities may take into account,  inter alia , 
the gravity of the infringement, as well as the interests of 
third parties holding ownership, possessory, contractual, or 
secured interests.  
2. Each Party may provide that the charitable donation of 
counterfeit trademark goods and goods that infringe copyright 
and related rights, if domestic legislation so permits, shall not be 
ordered by the judicial authorities without the authorisation of 
the right holder or that such goods may be donated to charity 
only under certain conditions that may be established according 
to domestic legislation. In no case shall the simple removal of 
the trademark unlawfully affixed be sufficient to permit the 
release of goods into the channels of commerce, except in 
cases established in domestic legislation and other international 
obligations.  
3. In considering requests for corrective measures, the Parties 
may grant their judicial authorities the faculty to take into 
account,  inter alia , the gravity of the infringement, as well as 
the interests of third parties holding ownership, possessory, 
contractual, or secured interests.  
4. The judicial authorities shall order that those measures be 
carried out at the expense of the infringer, except in exceptional 
circumstances.  
5. According to domestic legislation, the Parties may provide 
for other corrective measures in relation to goods that have 
been found to be pirated or counterfeit, and with regard to 
materials and implements principally used in the creation or 
manufacture of those goods.  
Article 267 
Damages  
The judicial authorities shall have the authority to order the 
infringer to pay the right holder damages adequate to 
compensate for the injury the right holder has suffered 
because of an infringement of that person's intellectual 
property right by an infringer who knowingly, or withEN 15.12.2012 Official Journal of the European Union 75
reasonable grounds to know, engaged in infringing activity. In 
appropriate cases, the Parties may authorise the judicial auth ­
orities to order recovery of profits and/or payment of pre-estab ­
lished damages, even where the infringer did not knowingly, or 
with reasonable grounds to know, engage in infringing activity.  
Article 268 
Legal Costs 
The Parties shall ensure that reasonable and proportionate legal 
costs and other expenses incurred by the successful party shall, 
as a general rule, be borne by the unsuccessful party unless 
equity does not allow this, in accordance with domestic legis ­
lation.  
Article 269  
Publication of Judicial Decisions  
The Parties may provide that, in legal proceedings instituted for 
infringement of an intellectual property right, the judicial auth ­
orities may order, at the request of the applicant and at the 
expense of the infringer, appropriate measures for the dissemi ­
nation of the information concerning the decision, including 
displaying the decision and publishing it in full or in part. 
The Parties may provide for other additional publicity 
measures which are appropriate to the particular circumstances, 
including prominent advertising.  
Article 270 
Presumption of Ownership  
For the purposes of applying the measures, procedures and 
remedies provided for under this Title, it shall be sufficient 
for the right holders of copyrights or related rights with 
regard to their protected subject matter, in the absence of 
proof to the contrary, for their name to appear on the work 
in the usual manner to be regarded as such and consequently to 
be entitled to institute infringement proceedings.  
Article 271 
Criminal Sanctions  
The Parties shall provide for criminal procedures and penalties 
to be applied at least in cases of wilful trademark counterfeiting 
or copyright piracy on a commercial scale. Remedies available 
shall include imprisonment and/or monetary fines sufficient to 
provide a deterrent, consistently with the level of penalties 
applied for crimes of a corresponding gravity. In appropriate 
cases, remedies available shall also include the seizure, forfeiture 
and destruction of the infringing goods and of any materials 
and implements the predominant use of which has been in the 
commission of the offence. The Parties may provide for criminal 
procedures and penalties to be applied in other cases of 
infringement of intellectual property rights, in particular 
where they are committed wilfully and on a commercial scale.  
Article 272 
Limitations on Liability for Service Providers  
The Parties agree that they will maintain the type of limitations 
of responsibility of service providers they currently foresee in 
their respective legislation, namely:  (a) for the EU Party: those foreseen in Directive 2000/31/EC on 
electronic commerce;  
(b) for the Republics of the CA Party: those adopted domes ­
tically in order to comply with their international 
obligations.  
A Party may delay giving effect to the provisions of this Article 
for a period of no longer than three years, beginning on the 
date of entry into force of this Agreement.  
Article 273 
Border Measures  
1. The Parties recognise the importance of coordination on 
customs matters, and therefore engage to promote the appli ­
cation of customs enforcement in relation to counterfeit 
trademark and pirated copyright goods, specifically through 
the exchange of information and coordination between the 
customs administrations of the Parties.  
2. The Parties shall, unless otherwise provided for in this 
Chapter, adopt procedures to enable a right holder, who has 
valid grounds for suspecting that the importation, exportation, 
re-exportation, entry or exit of the customs territory, placement 
under a suspensive procedure or placement under a free zone or 
a free warehouse of goods infringing trademarks, or copyrights 
may take place, to lodge an application in writing before the 
competent administrative or judicial authorities, for the 
suspension by the customs authorities of the release into free 
circulation or the detention of such goods. It is understood that 
there shall be no obligation to apply such procedures to 
imports of goods put on the market in another country by 
or with the consent of the right holder.  
3. Any rights or duties established in Section 4 of the TRIPS 
Agreement concerning the importer shall be also applicable to 
the exporter or to the holder of the goods.  
4. Each Party shall provide that its competent authorities 
may initiate border measures  ex officio  in the cases of import, 
export and transit.  
CHAPTER 4  
Institutional provisions 
Article 274 
Sub-Committee on Intellectual Property  
1. The Parties hereby establish a Sub-Committee on Intel ­
lectual Property, in accordance with Article 348 and as set 
out in Annex XXI (Sub-Committees), in order to follow-up on 
the implementation of Article 231 and Section C (Geographical 
Indications) of Chapter 2 of this Title.  
2. The functions of the Sub-Committee shall include:EN 76 Official Journal of the European Union 15.12.2012
(a) recommending to the Association Committee for approval 
by the Association Council, the modification of the list of 
geographical indications to Annex XVIII (Protected 
Geographical Indications);  
(b) exchanging information on geographical indications for the 
purpose of considering their protection in accordance with 
this Agreement, as well as on geographical indications 
which cease to be protected in their country of origin;  
(c) promoting technology transfer from the EU Party to the 
Republics of the CA Party;  
(d) defining the priority areas in which initiatives shall be 
directed in the areas of technology transfer, research and 
development and the build-up of human capital;  
(e) keeping an inventory or a registry of the programs, activities 
or initiatives in progress, in the field of intellectual property, 
with emphasis on transfer of technology;  
(f) make any relevant recommendations to the Association 
Committee with regard to matters of their competence; and  
(g) any other issue instructed by the Association Committee.  
Article 275 
Cooperation and Technical Assistance on Intellectual 
Property  
The Parties agree that it is in their common interest to promote 
mutual cooperation and technical assistance initiatives on issues 
related to this Title. In this sense, the Parties have identified a 
number of cooperation activities which are set out in Article 55 
of Title VI (Economic and Trade Development) of Part III of this 
Agreement.  
Article 276 
Final Provisions  
1. Panama may delay giving effect to the provisions of 
Articles 233(c) and (d); 234; 238(b); 240; 252, paragraphs 1 
and 2; 255, paragraph 2; 256; 258, paragraph 1; 259; 266, 
paragraph 4 and 271, for a period no longer than two years, 
beginning on the date of entry into force of this Agreement.  
2. Panama shall adhere to the Patent Cooperation Treaty 
(Washington 1970, last modified in 2001) within a period no 
longer than two years, beginning on the date of entry into force 
of this Agreement.  
TITLE VII  
TRADE AND COMPETITION  
Article 277  
Definitions  
For the purpose of this Title:  
1. " Competition laws " means:  
(a) for the EU Party, Articles 101, 102, and 106 of the 
Treaty on the Functioning of the European Union, Council Regulation (EC) No. 139/2004 on the control of 
concentrations between undertakings, and their Imple ­
menting Regulations and Amendments;  
(b) for the CA Party, the Central American Competition 
Regulation (hereinafter referred to as  "the Regulation ") 
which shall be established according to Article 25 of 
the Protocolo al Tratado General de Integración Económica 
Centroamericana (Protocolo de Guatemala)  and Article 21 
of the Convenio Marco para el Establecimiento de la Unión 
Aduanera Centroamericana  (Guatemala, 2007);  
(c) until such time as the Regulation is adopted in 
conformity with Article 279,  "competition laws " means 
the national competition laws of each of the Republics of 
the CA Party adopted or maintained in compliance with 
Article 279; and  
(d) any changes that the abovementioned instruments may 
undergo after the entry into force of this Agreement.  
2. " Competition authority " means:  
(a) for the EU Party, the European Commission;  
(b) for the CA Party, a Central American Competition Body 
to be established and designed by the CA Party in its 
Competition Regulation; and  
(c) until such time as the Central American Competition 
Body is established and becomes operational in 
compliance with Article 279,  "competition authority " 
means the national competition authorities of each of 
the Republics of the CA Party.  
Article 278  
Principles  
1. The Parties recognise the importance of free and undis ­
torted competition in their trade relations. The Parties 
acknowledge that anti-competitive practices have the potential 
to affect the proper functioning of markets and the benefits of 
trade liberalisation.  
2. The Parties therefore agree that the following are incom ­
patible with this Agreement, in so far as they may affect trade 
between the Parties:  
(a) agreements between undertakings, decisions by associations 
of undertakings and concerted practices between under ­
takings, which have as their object or effect the prevention, 
restriction or distortion of competition (  1 ) as specified in 
their respective competition laws;EN 15.12.2012 Official Journal of the European Union 77  
( 1 ) For greater certainty, this paragraph shall not be construed as 
limiting the scope of the analysis to be carried out in the cases of 
application of agreements between undertakings, decision by associ ­
ations of undertaking and concerted practices between undertakings 
as established in the national competition laws of the Parties.
(b) any abuse by one or more undertakings of a dominant 
position or a substantial market power or notable market 
participation, as specified in their respective competition 
laws; and  
(c) concentrations between undertakings, which significantly 
impede effective competition, as specified in their respective 
competition laws.  
Article 279 
Implementation  
1. The Parties shall adopt or maintain in force compre ­
hensive competition laws which effectively address the anti- 
competitive practices referred to in Article 278, paragraph 
2(a) to (c). The Parties shall establish or maintain Competition 
Authorities designated and appropriately equipped for the trans ­
parent and effective implementation of the competition laws.  
2. If, at the moment of entry into force of this Agreement, 
either Party has not yet adopted competition laws as referred to 
in Article 277, paragraph 1(a) or (b) nor designated a 
competition authority as referred to in Article 277, paragraph 
2(a) or (b), it shall do so within a period of seven years. When 
this transition period has come to an end, the terms 
competition laws and competition authority referred to in this 
Title shall only mean those defined in Article 277, paragraph 
1(a) and 277, paragraph 1(b) and Article 277, paragraph 2(a) 
and 277, paragraph 2(b).  
3. If, at the moment of entry into force of this Agreement, a 
Republic of the CA Party has not yet adopted a competition law 
as referred to in Article 277, paragraph 1(c) nor designated a 
competition authority as referred to in Article 277, paragraph 
2(c), it shall do so within a period of three years.  
4. Nothing in this Title shall prejudge the competences 
assigned by the Parties to their respective regional and 
national authorities for the effective and coherent implemen ­
tation of their respective competition laws.  
Article 280  
Public Enterprises and Enterprises Entrusted with Special 
or Exclusive Rights including Designated Monopolies  
1. Nothing in this Title prevents a Republic of the CA Party 
or a Member State of the European Union from designating or 
maintaining public enterprises, enterprises entrusted with special 
or exclusive rights or monopolies according to their respective 
national laws.  
2. The entities mentioned in paragraph 1 above shall be 
subject to competition laws insofar as the application of 
competition laws does not obstruct the performance, in law 
or in fact, of the particular tasks assigned to them by a 
Republic of the CA Party or by a Member State of the EU Party.  
3. The Parties shall ensure that from the date of entry into 
force of this Agreement no discrimination (  1 ) is exercised by such entities regarding the conditions under which goods or 
services are purchased or sold, neither between natural or 
legal persons of either of the Parties, nor between goods orig ­
inating from either of the Parties.  
4. Nothing in this Title shall affect the rights and obligations 
of the Parties as set out under Title V (Government 
Procurement) of Part IV of this Agreement.  
Article 281 
Exchange of Non Confidential Information and 
Enforcement Cooperation  
1. With a view to facilitating the effective application of their 
respective competition laws, the competition authorities may 
exchange non-confidential information.  
2. The competition authority of one Party may request 
cooperation to the other Party's competition authority with 
respect to enforcement activities. This cooperation shall not 
prevent the Parties from taking autonomous decisions.  
3. Neither Party is required to communicate information to 
the other Party. In case a Party decides to communicate 
information, such Party may withhold the information if 
communication of such information is prohibited by the laws 
and regulations of the Party possessing the information or if it 
would be incompatible with its interests. A Party may require 
that information communicated pursuant to this Article be used 
subject to the terms and conditions it may specify.  
Article 282 
Cooperation and Technical Assistance  
The Parties agree that it is in their common interest to promote 
technical assistance initiatives related to competition policy and 
law enforcement activities. This cooperation is addressed in 
Article 52 of Title VI (Economic and Trade Development) of 
Part III of this Agreement.  
Article 283 
Dispute Settlement  
The Parties shall not have recourse to dispute settlement 
procedures under Title X (Dispute Settlement) of Part IV of 
this Agreement for matters arising under this Title.  
TITLE VIII  
TRADE AND SUSTAINABLE DEVELOPMENT  
Article 284 
Context and Objectives  
1. The Parties recall Agenda 21 on Environment and Devel ­
opment of 1992, the Johannesburg Plan of Implementation on 
Sustainable Development of 2002 and the 2006 MinisterialEN 78 Official Journal of the European Union 15.12.2012  
( 1 ) Discrimination means a measure which does not comply with 
national treatment, as set out in the relevant provisions of this 
Agreement.
Declaration of the UN Economic and Social Council on Full 
Employment and Decent Work. The Parties reaffirm their 
commitment to promoting the development of international 
trade in such a way as to contribute to the objective of 
sustainable development and to ensuring that this objective is 
integrated and reflected at every level of their trade relationship. 
To this end, the Parties recognise the importance of taking into 
account the economic, social and environmental best interests 
of not only their respective populations but also of future 
generations.  
2. The Parties reaffirm their commitment to achieving 
sustainable development, whose pillars – economic devel ­
opment, social development and environmental protection – 
are interdependent and mutually reinforcing. The Parties 
underline the benefit of considering trade related social and 
environmental issues as part of a global approach to trade 
and sustainable development.  
3. The Parties agree that this Title embodies a cooperative 
approach based on common values and interests, taking into 
account the differences in their levels of development and the 
respect of their current and future needs and aspirations.  
4. The Parties shall not have recourse to dispute settlement 
procedures under Title X (Dispute Settlement) of Part IV of this 
Agreement and to the Mediation Mechanism for Non-Tariff 
Measures under Title XI (Mediation Mechanism for Non-Tariff 
Measures) of Part IV of this Agreement for matters arising under 
this Title.  
Article 285  
Right to Regulate and Levels of Protection  
1. The Parties reaffirm the respect for their respective Consti ­
tutions (  1 ) and for their rights there under to regulate in order 
to set their own sustainable development priorities, to establish 
their own levels of domestic environmental and social 
protection, and to adopt or modify accordingly their relevant 
laws and policies.  
2. Each Party shall strive to ensure that its laws and policies 
provide for and encourage high levels of environmental and 
labour protection, appropriate to its social, environmental and 
economic conditions and consistent with the internationally 
recognised standards and agreements referred to in Articles 
286 and 287 to which it is a party, and shall strive to 
improve those laws and policies, provided that they are not 
applied in a manner that would constitute a means of 
arbitrary or unjustifiable discrimination between the Parties or 
a disguised restriction on international trade.  Article 286  
Multilateral Labour Standards and Agreements  
1. Recalling the 2006 Ministerial Declaration of the UN 
Economic and Social Council on Full Employment and 
Decent Work, the Parties recognise that full and productive 
employment and decent work for all, which encompass social 
protection, fundamental principles and rights at work and social 
dialogue, are key elements of sustainable development for all 
countries, and therefore a priority objective of international 
cooperation. In this context, the Parties reaffirm their will to 
promote the development of macroeconomic policies in a way 
that is conducive to full and productive employment and decent 
work for all, including men, women and young people, with 
full respect for fundamental principles and rights at work under 
conditions of equity, equality, security and dignity.  
The Parties, in accordance with their obligations as members of 
the ILO, reaffirm their commitments to respect, promote, and 
realise in good faith and in accordance with the ILO Consti ­
tution, the principles concerning the fundamental rights which 
are the subject of the fundamental ILO Conventions, namely:  
(a) the freedom of association and the effective recognition of 
the right to collective bargaining;  
(b) the elimination of all forms of forced or compulsory labour;  
(c) the effective abolition of child labour; and  
(d) the elimination of discrimination in respect of employment 
and occupation.  
2. The Parties reaffirm their commitment to effectively 
implement in their laws and practice the fundamental ILO 
Conventions contained in the ILO Declaration of Fundamental 
Principles and Rights at Work of 1998, which are the following:  
(a) Convention 138 concerning Minimum Age for Admission 
to Employment;  
(b) Convention 182 concerning the Prohibition and Immediate 
Action for the Elimination of the Worst Forms of Child 
Labour;  
(c) Convention 105 concerning the Abolition of Forced Labour;  
(d) Convention 29 concerning Forced or Compulsory Labour;  
(e) Convention 100 concerning Equal Remuneration for Men 
and Women Workers for Work of Equal Value;  
(f) Convention 111 concerning Discrimination in Respect of 
Employment and Occupation;EN 15.12.2012 Official Journal of the European Union 79  
( 1 ) For the EU Party, this refers to the Constitutions of the Member 
States of the European Union, to the Treaty on the European Union, 
to the Treaty on the Functioning of the European Union and to the 
Charter of Fundamental Rights of the European Union.
(g) Convention 87 concerning Freedom of Association and 
Protection of the Right to Organise; and  
(h) Convention 98 concerning the Application of the Principles 
of the Right to Organise and to Bargain Collectively.  
3. The Parties will exchange information on their respective 
situation and advancements as regards the ratification of the 
other ILO Conventions.  
4. The Parties stress that labour standards should never be 
invoked or otherwise used for protectionist trade purposes and 
that the comparative advantage of any Party should not be 
questioned.  
5. The Parties commit to consult and cooperate as appro ­
priate, on trade-related labour issues of mutual interest.  
Article 287 
Multilateral Environmental Standards and Agreements  
1. The Parties recognise that international environmental 
governance and agreements are important elements to address 
global or regional environmental problems and stress the need 
to enhance the mutual supportiveness between trade and 
environment. The Parties commit to consult and cooperate as 
appropriate on trade-related environmental issues of mutual 
interest.  
2. The Parties reaffirm their commitment to effectively 
implement in their laws and practice the multilateral environ ­
mental agreements to which they are parties including:  
(a) the Montreal Protocol on Substances that Deplete the 
Ozone Layer; 
(b) the Basel Convention on the Control of Transboundary 
Movements of Hazardous Wastes and their Disposal;  
(c) the Stockholm Convention on Persistent Organic Pollutants;  
(d) the Convention on International Trade in Endangered 
Species of Wild Fauna and Flora (hereinafter referred to as  
"CITES "); 
(e) the Convention on Biological Diversity;  
(f) the Cartagena Protocol on Biosafety to the Convention on 
Biological Diversity; and  
(g) the Kyoto Protocol to the United Nations Framework 
Convention on Climate Change (  1 ). 
3. The Parties undertake to ensure that they have ratified by 
the date of entry into force of this Agreement, the Amendment 
to Article XXI of CITES, adopted at Gaborone (Botswana), on 
30 April, 1983.  4. The Parties also undertake, to the extent they have not yet 
done so, to ratify and effectively implement, at the latest by the 
date of entry into force of this Agreement, the Rotterdam 
Convention on the Prior Informed Consent Procedure for 
Certain Hazardous Chemicals and Pesticides in International 
Trade.  
5. Nothing in this Agreement shall be construed to prevent 
the adoption or enforcement by any Party of measures to 
implement the agreements referred to in this Article, provided 
that such measures are not applied in a manner which would 
constitute a means of arbitrary or unjustifiable discrimination 
between countries where the same conditions prevail, or a 
disguised restriction on international trade.  
Article 288  
Trade Favouring Sustainable Development  
1. The Parties reconfirm that trade should promote 
sustainable development in all its dimensions. In this context, 
they recognise the value of international cooperation in support 
of efforts to develop trade schemes and trade practices 
favouring sustainable development, and they agree to work 
together in the framework of Articles 288, 289 and 290 with 
the aim of developing collaborative approaches, as appropriate.  
2. The Parties shall endeavour to:  
(a) consider those situations in which the elimination or the 
reduction of obstacles to trade would benefit trade and 
sustainable development, taking into account, in particular, 
the interactions between environmental measures and 
market access;  
(b) facilitate and promote trade and foreign direct investment in 
environmental technologies and services, renewable-energy 
and energy-efficient products and services, including 
through addressing related non-tariff barriers;  
(c) facilitate and promote trade in products that respond to 
sustainability considerations, including products that are 
the subject of schemes such as fair and ethical trade 
schemes, eco-labelling, organic production, and including 
those schemes involving corporate social responsibility 
and accountability; and  
(d) facilitate and promote the development of practices and 
programmes aiming at fostering appropriate economic 
returns from the conservation and sustainable use of the 
environment, such as ecotourism.  
Article 289  
Trade in Forest Products  
In order to promote the sustainable management of forest 
resources, the Parties commit to work together to improve 
forest law enforcement and governance and to promote tradeEN 80 Official Journal of the European Union 15.12.2012  
( 1 ) For greater certainty, the reference to the multilateral environmental 
agreements in Article 287, paragraph 2, shall encompass those 
protocols, amendments, annexes and adjustments ratified by the 
Parties.
in legal and sustainable forest products through instruments 
that may include,  inter alia : effective use of CITES with regard 
to endangered timber species; certification schemes for 
sustainably harvested forest products; regional or bilateral 
Forest Law Enforcement Governance and Trade ( "FLEGT ") 
Voluntary Partnership Agreements.  
Article 290  
Trade in Fish Products  
1. The Parties recognise the need to promote sustainable 
fisheries so as to contribute to the conservation of fish stocks 
and to the sustainable trade of fishery resources.  
2. To this end, the Parties undertake to:  
(a) adhere to and effectively implement the principles of the 
Agreement for the Implementation of the Provisions of the 
United Nations Convention on the Law of the Sea of 
10 December, 1982 relating to the Conservation and 
Management of Straddling Fish Stocks and Highly 
Migratory Fish Stocks, in relation to: sustainable use, conser ­
vation and management of straddling fish stocks and highly 
migratory fish species; international cooperation between 
States; support of scientific advice and research; implemen ­
tation of effective monitoring, control and inspection 
measures; and the duties of the flag and port States, 
including compliance and enforcement;  
(b) cooperate, including with and within the relevant Regional 
Fisheries Management Organisations, in order to prevent 
Illegal, Unreported and Unregulated ( "IUU") fishing, 
including by adopting effective tools to implement control 
and inspection schemes to ensure full compliance with 
conservation measures;  
(c) exchange scientific and non-confidential trade data, to 
exchange experiences and best practices in the field of 
sustainable fisheries and, more generally, to promote a 
sustainable approach to fisheries.  
3. The Parties, to the extent they have not yet done so, agree 
to adopt port State measures in line with the United Nations 
Food and Agriculture Organisation Agreement on Port State 
Measures to Prevent, Deter And Eliminate Illegal, Unreported 
And Unregulated Fishing, to implement control and inspection 
schemes, as well as incentives and obligations for a sound, 
sustainable management of fisheries and coastal environments 
in the long term.  
Article 291  
Upholding Levels of Protection 
1. The Parties recognise that it is inappropriate to encourage 
trade or investment by lowering the levels of protection 
afforded in domestic environmental and labour laws.  
2. A Party shall not waive or derogate from, or offer to 
waive or offer to derogate from, its labour or environmental legislation in a manner affecting trade or as an encouragement 
for the establishment, acquisition, expansion or retention of an 
investment or an investor in its territory.  
3. A Party shall not fail to effectively enforce its labour and 
environmental legislation in a manner affecting trade or 
investment between the Parties.  
4. Nothing in this Title shall be construed to empower a 
Party's authorities to undertake law enforcement activities in 
the territory of the other Party.  
Article 292  
Scientific Information 
The Parties recognise the importance, when preparing and 
implementing measures aimed at protecting the environment 
or health and safety at work, of taking account of scientific 
and technical information, and relevant international standards, 
guidelines or recommendations, while acknowledging that when 
there are threats of serious or irreversible damage, the lack of 
full scientific certainty shall not be used as reason for post ­
poning protective measures.  
Article 293  
Sustainability Review  
The Parties commit to jointly reviewing, monitoring and 
assessing the contribution of Part IV of this Agreement, 
including cooperation activities under Article 302, to 
sustainable development.  
Article 294  
Institutional and Monitoring Mechanism  
1. Each Party shall designate an office within its adminis ­
tration to serve as Contact Point for the purpose of imple ­
menting trade-related aspects of sustainable development. At 
the entry into force of this Agreement, the Parties shall 
submit to the Association Committee full contact information 
for their Contact Points.  
2. The Parties hereby establish a Board on Trade and 
Sustainable Development (  1 ), which shall comprise high level 
authorities from within the administrations of each Party. 
Prior to each meeting of the Board the Parties will inform 
each other of the identity and contact information of their 
respective representatives.  
3. The Board on Trade and Sustainable Development shall 
meet within the first year after the date this Agreement enters 
into force, and thereafter as necessary, to oversee the implemen ­
tation of this Title, including cooperative activities undertaken 
under Title VI (Economic and Trade Development) of Part III of 
this Agreement. The decisions and recommendations of the 
Board shall be adopted by mutual agreement between the 
Parties and shall be provided to the public, unless the Board 
decides otherwise.EN 15.12.2012 Official Journal of the European Union 81  
( 1 ) The Board on Trade and Sustainable Development shall report on its 
activities to the Association Committee.
4. Each Party shall convene new or consult existing Advisory 
Groups on trade and sustainable development (  1 ). These groups 
shall be tasked with expressing views and making recommen ­
dations on trade-related aspects of sustainable development and 
advising the Parties on how to better achieve the objectives of 
this Title.  
5. The Advisory Groups of the Parties shall comprise inde ­
pendent representative organisations, in a balanced represen ­
tation of economic, social and environmental stakeholders 
including, among others, employers and workers organisations, 
business associations, non-governmental organisations and local 
public authorities.  
Article 295 
Civil Society Dialogue Forum  
1. The Parties agree to organise and facilitate a bi-regional 
Civil Society Dialogue Forum for open dialogue, with a balanced 
representation of environmental, economic and social stake ­
holders. The Civil Society Dialogue Forum shall conduct 
dialogue encompassing sustainable development aspects of 
trade relations between the Parties, as well as how cooperation 
may contribute to achieve the objectives of this Title. The Civil 
Society Dialogue Forum will meet once a year, unless otherwise 
agreed by the Parties (  2 ). 
2. Unless the Parties agree otherwise, each meeting of the 
Board will include a session in which its members shall 
report on the implementation of this Title to the Civil Society 
Dialogue Forum. In turn, the Civil Society Dialogue Forum may 
express its views and opinions in order to promote dialogue on 
how to better achieve the objectives of this Title.  
Article 296 
Government Consultations  
1. A Party may request consultations with another Party 
regarding any matter of mutual interest arising under this 
Title, by delivering a written request to the Contact Point of 
the other Party. In order to enable the Party receiving the 
request to respond, the request shall contain information that 
is specific enough to present the matter clearly and factually, by 
identifying the problem at issue and by providing a brief 
summary of the claims under this Title. Consultations shall 
commence promptly after a Party delivers a request for consul ­
tations.  
2. The consulting Parties shall make every attempt to arrive 
at a mutually satisfactory solution of the matter, taking into account the information exchanged by the consulting Parties 
and opportunities for cooperation on the matter. During 
consultations, special attention shall be given to the particular 
problems and interests of developing country Parties. The 
consulting Parties shall take into account the activities of the 
ILO or relevant multilateral environmental organisations or 
bodies to which they are parties. Where relevant, the consulting 
Parties may, by mutual agreement, seek advice or assistance 
from those organisations and bodies, or from any person or 
body they deem appropriate in order to fully examine the 
matter at issue.  
3. If ninety days after the request of consultations, a 
consulting Party deems that the matter needs further discussion, 
and unless the consulting Parties agree otherwise, the matter 
shall be referred for consideration to the Board on Trade and 
Sustainable Development by delivering a written request to the 
Contact Points of the other Parties. The Board on Trade and 
Sustainable Development shall convene promptly in order to 
assist in reaching a mutually satisfactory solution. If it deems 
necessary, the Board on Trade and Sustainable Development 
may seek expert assistance in the matter of interest, with the 
objective of facilitating its analysis.  
4. Any solution reached by the consulting Parties on the 
matter shall be made public unless the Board on Trade and 
Sustainable Development otherwise decides.  
Article 297 
Panel of Experts  
1. Unless the consulting Parties agree otherwise, a consulting 
Party may, after sixty days of the referral of a matter to the 
Board on Trade and Sustainable Development or, if the matter 
is not referred to the Board, after ninety days of the delivery of 
a request for consultation under Article 296, paragraphs 1 and 
3 respectively, request that a Panel of Experts be convened to 
examine a matter that has not been satisfactorily addressed 
through government consultations. The Parties to the 
procedure can make submissions to the Panel of Experts.  
2. At the entry into force of this Agreement, the Parties shall 
submit to the Association Committee for endorsement by the 
Council at its first meeting, a list of seventeen persons with at 
least five individuals who are not nationals of any Party, with 
expertise in environmental law, international trade or the 
resolution of disputes arising under international agreements; 
and a list of seventeen persons, with at least five individuals 
who are not nationals of any Party, with expertise in labour law, 
international trade or the resolution of disputes arising under 
international agreements. The experts who are not nationals of 
any Party would be available to serve as Chair of the Panel of 
Experts. The experts shall be (i) independent of, and not 
affiliated with or take instructions from, either Party or organi ­
sations represented in the Advisory Group(s); and (ii) chosen on 
the basis of objectivity, reliability and sound judgment.EN 82 Official Journal of the European Union 15.12.2012  
( 1 ) In the exercise of the right of the Parties to use existing advisory 
groups for the implementation of the provisions of this Title, the 
Parties shall offer existing bodies the opportunity to reinforce and 
develop their activities with the new perspectives and areas of work 
provided by this Title. To this end, the Parties may use existing 
national advisory groups.  
( 2 ) For greater certainty, policy making and other such typical 
government functions shall not be delegated to the Civil Society 
Dialogue Forum.
3. The Parties shall agree on replacements of experts who are 
no longer available to serve in panels, and they may otherwise 
agree to modify the list as and when they consider it necessary.  
Article 298 
Composition of the Panel of Experts  
1. The Panel of Experts shall comprise three experts.  
2. The Chairperson shall not be a national of any Party.  
3. Each Party to the procedure shall select one expert from 
the list of experts within thirty days of the receipt of the request 
for the establishment of a Panel of Experts. If one Party fails to 
select its expert within such period, the other Party to the 
procedure shall select from the list of experts a national of 
the Party to the procedure that has failed to select an expert. 
The two selected experts shall select the Chairperson by 
agreement or by lot, from among the experts who are not 
nationals of any Party.  
4. Individuals may not serve as experts with respect to a 
matter in which they, or an organisation to which they are 
affiliated, has a direct or indirect conflict of interests. Upon 
selection to serve as experts on a given matter, each expert is 
expected to disclose the existence or development of any 
interest, relationship or matter that that expert could reasonably 
be expected to know and that is likely to affect, or give rise to 
justifiable doubts as to that expert's independence or impar ­
tiality.  
5. If either Party to the procedure believes that an expert is 
in violation of the requirements set forth in paragraph 4, the 
Parties to the procedure shall promptly consult and, if they 
agree, the expert shall be removed and a new expert shall be 
selected in accordance with the procedures set out in paragraph 
3 that were used to select the expert who was removed.  
6. Unless otherwise agreed by the Parties to the procedure in 
accordance with paragraph 2 of Article 301, the Panel of 
Experts shall be established no later than sixty days of a 
Party's request.  
Article 299 
Rules of Procedure  
1. The Panel of Experts shall elaborate a time table which 
shall ensure an opportunity for the Parties to the procedure to 
provide written submissions and relevant information.  
2. The Panel of Experts and the Parties shall ensure the 
protection of confidential information in accordance with the 
principles in Title X (Dispute Settlement) of Part IV of this 
Agreement.  3. The terms of reference of the Panel of Experts shall be:  
"to examine whether there is a failure by a Party to comply 
with the obligations set out under Articles 286, paragraph 2, 
287, paragraphs 2, 3 and 4 and 291 of this Title, and to 
make non-binding recommendations for solution of the 
matter. In case of matters concerning the enforcement of 
legislation, the terms of reference of the Panel of Experts 
shall be to determine if there is a sustained or recurring 
failure by a Party to effectively implement its obligations. " 
Article 300  
Initial Report  
1. The Panel of Experts shall use the submissions and 
arguments presented by the Parties to the procedure as a 
basis for its report. In the course of the procedure, the Parties 
shall have the opportunity to comment on documents or 
information that the Panel may consider relevant to its work.  
2. Within one hundred and twenty days as of the date of 
establishment of the Panel of Experts, the Panel shall present to 
the Parties to the procedure an initial report including its 
recommendations. When the Panel considers that it cannot 
provide its report within one hundred and twenty days, it 
shall inform the Parties to the procedure in writing of the 
reasons for the delay and it shall give an estimate of the 
period within which it will provide its report.  
3. The Panel's recommendations shall take into account the 
particular socio-economic situation of the Parties.  
4. The Parties to the procedure may submit written 
comments to the Panel on its initial report within thirty days 
of its presentation.  
5. After receiving any written comments, the Panel, on its 
own initiative or on the request of either Party to the procedure, 
may:  
(a) where relevant, request the views of the Parties to the 
procedure on the written comments;  
(b) reconsider its report; or  
(c) make any further consideration that it considers appro ­
priate.  
The Panel's final report shall include a discussion of any 
arguments included in the Parties' written comments.  
Article 301  
Final Report  
1. The Panel shall present to the Parties to the procedure and 
to the Board on Trade and Sustainable Development a final 
report no later than one hundred and eighty days of the date 
the Panel was established. The Parties shall release the final 
report to the public within fifteen days of its presentation.EN 15.12.2012 Official Journal of the European Union 83
2. The Parties to the procedure may, by mutual agreement, 
decide to extend the timeframes established in paragraph 1, as 
well as those in Articles 298, paragraph 6, and 300, para ­
graph 4.  
3. The Parties to the procedure shall, taking into account the 
report and recommendations of the Panel of Experts, endeavour 
to discuss appropriate measures to be implemented including, 
where appropriate, possible cooperation to support implemen ­
tation of such measures. The Party to which the recommen ­
dations are addressed shall inform the Board on Trade and 
Sustainable Development as regards its intentions concerning 
the report and recommendations of the Panel of Experts includ ­
ing, where appropriate, by presenting an action plan. The Board 
on Trade and Sustainable Development shall monitor the im ­
plementation of the actions that the Party has determined.  
Article 302  
Cooperation and Technical Assistance on Trade and 
Sustainable Development  
The cooperation and technical assistance measures related to 
this Title are established in Title VI (Economic and Trade Devel ­
opment) of Part III of this Agreement.  
TITLE IX  
REGIONAL ECONOMIC INTEGRATION  
Article 303  
General Provisions 
1. The Parties underline the importance of the region to 
region dimension and recognise the significance of regional 
economic integration in the context of this Agreement. They, 
accordingly, reaffirm their will to strengthen and deepen their 
respective regional economic integration processes, within the 
applicable frameworks.  
2. The Parties recognise that regional economic integration 
in the areas of customs procedures, technical regulations and 
sanitary and phytosanitary measures are essential for the free 
circulation of goods within Central America and the EU Party.  
3. Accordingly, and taking into account the different level of 
development of their respective regional economic integration 
processes, the Parties agree on the following provisions.  
Article 304 
Customs Procedures  
1. In the area of customs, no later than two years as from 
the entry into force of this Agreement, the custom authority of 
the Republic of the CA Party of first entry shall grant a re ­
imbursement of the duty paid when such goods are exported 
into another Republic of the CA Party. Such goods shall be 
subject to the customs duty in the Republic of the CA Party 
of import.  2. The Parties shall endeavour to put into place a mechanism 
that will ensure that goods originating in Central America or in 
the European Union in accordance with Annex II (Concerning 
the Definition of the Concept of  "Originating Products " and 
Methods of Administrative Cooperation) to this Agreement, en ­
tering their respective territory and having been cleared at cus ­
toms of import, may no longer be subject to customs duties or 
charges having an equivalent effect or to quantitative restrictions 
or measures having an equivalent effect.  
3. The Parties agree that their respective customs legislation 
and procedures shall provide for the use of a single adminis ­
trative document or electronic equivalent in the EU Party and in 
the CA Party, respectively, for the purposes of establishing cus ­
toms declarations at import and export. The CA Party commits 
to achieving this objective three years after the entry into force 
of this Agreement.  
4. The Parties shall also ensure that customs legislation, pro ­
cedures and customs related requirements at import applicable 
to goods originating in Central America or in the European 
Union are harmonised at regional level. The CA Party commits 
to achieving this objective at the latest five years after the entry 
into force of this Agreement.  
Article 305  
Technical Barriers to Trade  
1. In the area of technical regulations and conformity assess ­
ment procedures:  
(a) the Parties agree that the Member States of the European 
Union will ensure that products originating in Central 
America which have been legally placed on the market of 
one Member State of the European Union, can also be 
marketed in the other Member States of the European 
Union, provided that the product provides an equivalent 
level of protection of the various legitimate interests in ­
volved (principle of mutual recognition);  
(b) in this respect, the Member States of the European Union 
will accept, provided that the product provides an equival ­
ent level of protection of the various legitimate interests 
involved, that a product which has fulfilled the conformity 
assessment procedures required by one of the Member 
States of the European Union, can be placed on the market 
of the other Member States of the European Union, without 
having to undergo an additional conformity assessment pro ­
cedure.  
2. When harmonised regional import requirements exist, 
products originating in the European Union should comply 
with the regional requirements in order to be legally marketed 
in the Republic of the CA Party of first import. In accordance 
with this Agreement, where a product is covered by harmonised 
legislation and a registration has to be carried out, the regis ­
tration made in one of the Republics of the CA Party should be 
accepted by all the other Republics of the CA Party, once the 
internal procedures have been fulfilled.EN 84 Official Journal of the European Union 15.12.2012
3. Furthermore, where registration is required, the Republics 
of the CA Party will accept that products should be registered 
by group or family of products.  
4. The CA Party agrees to adopt, within five years of the 
entry into force of this Agreement, the regional technical regu ­
lations and conformity assessment procedures that are currently 
in preparation and listed in Annex XX (List of Central American 
Technical Regulations (RTCA) in the Process of Harmonisation) 
to this Agreement, and to continue work towards the harmon ­
isation of technical regulations and conformity assessment pro ­
cedures, and to promote the development of regional standards.  
5. For products not yet harmonised in the CA Party and not 
included in Annex XX, the Association Committee will establish 
a work program to explore the possibility of including ad ­
ditional products in the future.  
Article 306 
Sanitary and Phytosanitary Measures  
1. The aim of this Article is to:  
(a) promote conditions to allow goods subjected to sanitary 
and phytosanitary measures to freely move within Central 
America and the EU Party;  
(b) promote the harmonisation and improvement of sanitary 
and phytosanitary requirements and procedures in the CA 
Party and the EU Party, including to achieve the use of a 
single import certificate, a single list of establishments, a 
single sanitary import check and a single fee for products 
imported from the EU Party into the CA Party;  
(c) endeavour to ensure the mutual recognition of the verifi ­
cations carried out by the Republics of the CA Party in any 
Member State of the European Union.  
2. The EU Party shall ensure that from the date of entry into 
force of this Agreement, animals, animal products, plants and 
plant products, lawfully put on the market, can freely move 
within the territory of the EU Party without checks at the inter ­
nal borders, provided that they comply with the relevant sani ­
tary and phytosanitary requirements.  
3. The CA Party shall ensure that from the date of entry into 
force of this Agreement, animals, animal products, plants and 
plant products shall benefit from regional transit facilitation in 
the territories of the CA Party in accordance with Resolution 
No. 219-2007 (COMIECO-XLVII) and subsequent related instru ­
ments. For the purposes of this Title, in case of imports from 
the EU Party, regional transit facilitation means that EU Party's 
goods may enter through any CA Party's border inspection post 
and may transit through the region, from one Republic of the 
CA Party to another, complying with the sanitary and phytos ­
anitary requirements of the Party of final destination, where a 
sanitary or phytosanitary inspection may be conducted.  4. Provided that they comply with the relevant sanitary and 
phytosanitary requirements and in accordance with the existing 
mechanisms in the Central American regional integration pro ­
cess, the CA Party undertakes to grant animals, animal products, 
plants and plant products listed in Annex XIX (List of Products 
referred to in Paragraph 4 of Article 306), the following treat ­
ment: when imported into the territory of a Republic of the CA 
Party, the Competent Authorities will check the certificate issued 
by the Competent Authority of the EU Party, and may perform 
a sanitary or phytosanitary inspection; once clearance is pro ­
vided, a product included in Annex XIX may only be subject to 
a random sanitary or phytosanitary inspection at the point of 
entry of the Republic of the CA Party of final destination.  
For products included in List 1 of Annex XIX, the above ob ­
ligation will apply no later than two years after the entry into 
force of this Agreement.  
For products included in List 2 of Annex XIX, the above ob ­
ligation will apply no later than five years after the entry into 
force of this Agreement.  
5. Without prejudice to the rights and obligations of the 
Parties (the EU Party or the Republics of the CA Party) under 
the WTO Agreement and the sanitary and phytosanitary pro ­
cedures and requirements established by each Party, an impor ­
ting Party should not be required to grant a more favourable 
treatment to products imported from the exporting Party than 
the treatment given by the exporting Party in its intra-regional 
trade.  
6. The Association Council may modify Annex XIX (List of 
Products referred to in Paragraph 4 of Article 306) following 
recommendations by the Sub-Committee on Sanitary and Phy ­
tosanitary Matters to the Association Committee, in line with 
the procedure established in Title XIII (Specific Tasks in Trade 
Matters of the Bodies Established under this Agreement) of Part 
IV of this Agreement.  
7. The Sub-Committee mentioned in paragraph 6 shall 
closely monitor the implementation of this Article.  
Article 307 
Implementation  
1. The Parties recognise the importance of increased cooper ­
ation to achieve the objectives of this Title and to address this 
issue through the mechanisms foreseen in Title VI (Economic 
and Trade Development) of Part III of this Agreement.  
2. The Parties undertake to consult on issues related to this 
Title with the view to ensuring the effective implementation of 
the region to region dimension of this Agreement and the 
objectives of regional economic integration.EN 15.12.2012 Official Journal of the European Union 85
3. The progress of the CA Party in the implementation of 
this Title shall be subject to regular progress reports and work ­
ing programs by the CA Party covering Articles 304, 305 and 
306. The progress reports and working programs shall be pres ­
ented in writing and shall set out all steps taken towards im ­
plementation of obligations and objectives defined in para ­
graphs 1, 3 and 4 of Article 304, paragraphs 2, 3 and 4 of 
Article 305 and paragraphs 3 and 4 of Article 306, as well as 
the steps envisaged for the period prior to the next progress 
report. Progress reports and working programs shall be sub ­
mitted every year until the commitments specified in this para ­
graph are effectively complied with.  
4. The Parties will consider the inclusion of further areas to 
this Title five years after the entry into force of this Agreement.  
5. The commitments on regional integration assumed by the 
CA Party under this Title are not subject to dispute settlement 
procedures under Title X (Dispute Settlement) of Part IV of this 
Agreement.  
TITLE X 
DISPUTE SETTLEMENT  
CHAPTER 1  
Objective and scope  
Article 308 
Objective  
The objective of this Title is to avoid and settle any dispute 
between the Parties concerning the interpretation or application 
of Part IV of this Agreement, and that the Parties, where poss ­
ible, arrive at a mutually satisfactory solution.  
Article 309 
Scope  
1. The provisions of this Title shall apply with respect to any 
dispute concerning the interpretation or application of Part IV 
of this Agreement, except as otherwise expressly provided.  
2. This Title shall not apply to any dispute between the 
Republics of the CA Party.  
CHAPTER 2  
Consultations 
Article 310  
Consultations  
1. The Parties shall endeavour to resolve any dispute regard ­
ing the interpretation or application of the provisions referred 
to in Article 309 by entering into consultations in good faith 
with the aim of reaching a mutually satisfactory solution.  
2. Any Party under this Agreement shall seek consultations 
by means of a written request to the other Party, with copy to the Association Committee, setting out the reasons for the re ­
quest, the legal basis for the complaint and identifying any 
actual or proposed measure at issue.  
3. Where the complaining Party is the EU Party, and the 
alleged violation of any provision identified pursuant to para ­
graph 2 is similar in all relevant legal and factual aspects con ­
cerning more than one Republic of the CA Party, the EU Party 
may request a single consultation involving those Republics of 
the CA Party (  1 ). 
4. Where the complaining Party is a Republic of the CA 
Party and the alleged violation of any provision identified pur ­
suant to paragraph 2 adversely affects the trade (  2 ) of more than 
one Republic of the CA Party, the Republics of the CA Party 
may either request a single consultation or request to join con ­
sultations within five days of the date of delivery of the initial 
request for consultations. The interested Republic of the CA 
Party shall include an explanation of its substantial trade interest 
in the matter in its request.  
5. Consultations shall take place within thirty days of the 
date of the submission of the request and be held, unless the 
Parties agree otherwise, in the territory of the Party complained 
against. The consultations shall be deemed concluded within 
thirty days of the date of the submission of the request, unless 
both Parties agree to continue consultations. Where, in accord ­
ance with paragraphs 3 and 4, more than one Republic of the 
CA Party is involved in the consultations, these shall be deemed 
concluded within forty days of the date of the submission of the 
initial request. All information disclosed during the consul ­
tations shall remain confidential.  
6. In cases of urgency, in particular regarding perishable or 
seasonal goods, consultations shall take place within fifteen days 
of the date of the submission of the request, and shall be 
deemed concluded within fifteen days of the date of the sub ­
mission of the request. Where, in accordance with paragraphs 3 
and 4, more than one Republic of the CA Party is involved in 
the consultations, these shall be deemed concluded within 
twenty days of the date of the submission of the initial request.  
7. If the Party complained against does not respond to the 
request for consultations within ten days of receipt of the re ­
quest, if consultations are not held within the time periods laid 
down in paragraphs 5 or 6 respectively, or if consultations have 
been concluded and the dispute has not been resolved, the 
complaining Party may request the establishment of a Panel 
in accordance with Article 311.EN 86 Official Journal of the European Union 15.12.2012  
( 1 ) For instance, where a provision of Part IV of this Agreement estab ­
lishes an obligation for all Republics of the CA Party to fulfil a 
specified requirement by a stipulated date, the failure of more 
than one Republic of the CA Party to have done so would be a 
matter falling under this paragraph.  
( 2 ) For instance, where an import ban on a product has been imple ­
mented, and said import ban applies to exports of that product from 
more than one Republic of the CA Party, this would be a matter 
falling under this paragraph.
8. If more than twelve months of inactivity have passed from 
the date of the last consultations and if the basis for the dispute 
persists, the complaining Party shall request new consultations. 
This paragraph shall not apply where the inactivity is the result 
of attempts in good faith at reaching a mutually satisfactory 
solution pursuant to Article 324.  
CHAPTER 3  
Dispute settlement procedures  
S E C T I O N A  
P a n e l p r o c e d u r e  
Article 311  
Initiation of the Panel Procedure  
1. Where the consulting Parties have failed to resolve the 
dispute in accordance with the provisions referred to in Ar ­
ticle 310, any complaining Party may request the establishment 
of a Panel to consider the matter.  
2. The request for the establishment of a Panel shall be made 
in writing to the Party complained against, with copy to the 
Association Committee. The complaining Party shall identify in 
its request the specific measure at issue, it shall state the legal 
basis for the complaint and explain how such measure con ­
stitutes a breach of the provisions referred to in Article 309.  
3. Any Party entitled under paragraph 1 to request the es ­
tablishment of a Panel, may join the Panel proceedings as a 
complaining Party upon submission of a written notice to the 
other disputing Parties. The notice shall be submitted no later 
than five days after the date of receipt of the initial request for 
the establishment of a Panel.  
4. The establishment of a Panel may not be requested to 
review a proposed measure.  
Article 312 
Establishment of the Panel 
1. The Panel shall be composed of three panelists.  
2. Within ten days of the date of the submission of the 
request for the establishment of a Panel, the disputing Parties 
shall consult in order to reach an agreement on the composi ­
tion of the Panel (  1 ). 
3. In the event that the disputing Parties are unable to agree 
on the composition of the Panel within the time period laid 
down in paragraph 2, each disputing Party will have the right to 
select one panelist, who will not act as Chair, among the indi ­
viduals of the list established in Article 325, within three days following the expiration of the time period established in para ­
graph 2. The Chair of the Association Committee, or the Chair's 
delegate, will select the Chair-person and any remaining panelist 
by lot from the relevant individuals of the list established under 
Article 325.  
4. The Chair of the Association Committee, or the Chair's 
delegate, shall carry out the lot within five days of receipt of a 
request to do so from one or both disputing Parties. The lot 
shall be carried out at a time and place to be promptly com ­
municated to the disputing Parties. The disputing Parties may, if 
they so choose, be present during the lot.  
5. The disputing Parties may select, by mutual agreement and 
within the time period set out in paragraph 2, individuals that 
are not part of the List of Panelists, but that comply with the 
requirements established in Article 325.  
6. The date of establishment of the Panel shall be the date on 
which all panelists have notified the acceptance of their selec ­
tion.  
Article 313 
Panel Ruling 
1. The Panel shall notify its ruling on the subject matter to 
the disputing Parties, with copy to the Association Committee, 
within one hundred twenty days from the date of establishment 
of the Panel.  
2. Where the Panel considers that the deadline referred to in 
paragraph 1 cannot be met, the Chair-person of the Panel must 
promptly notify the disputing Parties in writing, with copy to 
the Association Committee, stating the reasons for the delay 
and the date on which the Panel expects to conclude its 
work. Unless exceptional circumstances apply, the ruling shall 
be notified no later than one hundred fifty days from the date 
of the establishment of the Panel.  
3. In cases of urgency, in particular regarding perishable or 
seasonal goods, the Panel shall make every effort to notify its 
ruling within sixty days from the date of its establishment. 
Unless exceptional circumstances apply, the ruling shall be noti ­
fied no later than seventy five days from the date of the estab ­
lishment of the Panel. The Panel, at the request of a disputing 
Party, may give a preliminary ruling within ten days of its 
establishment on whether it deems the case to be urgent.  
S E C T I O N B  
C o m p l i a n c e  
Article 314 
Compliance with the Panel Ruling  
1. Where relevant, the Party complained against shall, with ­
out undue delay, take any measure necessary to comply in good 
faith with the Panel ruling on the subject matter, and the dis ­
puting Parties will endeavour to agree on the period of time for 
compliance.EN 15.12.2012 Official Journal of the European Union 87  
( 1 ) Where a disputing Party is composed of two or more Republics of 
the CA Party, they shall act jointly in the procedure established in 
Article 312.
2. For purposes of compliance, the disputing Parties and, in 
any event the Panel, shall take into consideration the possible 
effects of the measure determined to be inconsistent with this 
Agreement on the level of development of the Party complained 
against.  
3. In the event that full and timely compliance with the 
Panel's ruling does not occur, compensation or suspension of 
obligations may be applied as temporary measures. In this 
event, the disputing Parties shall endeavour to agree on com ­
pensation rather than apply suspension of obligations. However, 
neither compensation nor suspension of obligations is preferred 
to full and timely implementation of the Panel's ruling.  
4. Where a Panel ruling applies to more than one Republic 
of the CA Party as the complaining Party or the Party com ­
plained against, any compensation or suspension of obligations 
pursuant to this Title shall apply individually for each Republic 
of the CA Party, to which effect the Panel ruling shall individ ­
ually determine the level of nullification or impairment caused 
by the violation for each Republic of the CA Party.  
Article 315 
The Reasonable Period of Time for Compliance  
1. The Party complained against shall promptly notify the 
complaining Party of the reasonable period of time needed 
for compliance, as well as the specific measures it intends to 
adopt, where possible.  
2. The disputing Parties shall endeavour to agree on the 
reasonable period of time necessary to comply with the Panel 
ruling within thirty days after notification to the disputing 
Parties of said ruling. Where agreement is reached, the disputing 
Parties shall notify the Association Committee of the agreed 
reasonable period of time and, where possible, the specific 
measures that the Party complained against intends to adopt.  
3. Failing agreement between the disputing Parties on the 
reasonable period of time to comply with the Panel ruling 
within the time period established in paragraph 2, the com ­
plaining Party may request the original Panel to determine the 
reasonable period of time. Such request shall be made in writing 
and notified to the other disputing Party with copy to the 
Association Committee. The Panel shall notify its ruling to 
the disputing Parties with copy to the Association Committee 
within twenty days from the date of the submission of the 
request. Where a Panel ruling applies to more than one Repub ­
lic of the CA Party, the Panel shall determine the reasonable 
period of time for each Republic of the CA Party.  4. In the event of the original Panel, or some of its members, 
being unable to reconvene, the relevant procedures set out in 
Article 312 shall apply. The time limit for notifying the ruling 
shall be thirty five days from the date of the submission of the 
request referred to in paragraph 3.  
5. The Party complained against shall report to the Associ ­
ation Committee on measures taken and measures to be taken 
in order to comply with the Panel ruling. This report shall be in 
writing and shall be made no later than half way through the 
reasonable period of time.  
6. The reasonable period of time may be extended by mutual 
agreement of the disputing Parties. All time periods contained in 
this Article constitute part of the reasonable period of time.  
Article 316 
Review of any Measure taken to Comply with the Panel 
Ruling  
1. The Party complained against shall notify the complaining 
Party, with copy to the Association Committee, prior to the 
expiry of the reasonable period of time of any measure that 
it has taken to comply with the Panel ruling and provide the 
details such as the effective date, the relevant text of the 
measure and a factual and juridical explanation of how the 
measure taken to comply brings the Party complained against 
into compliance.  
2. In the event of disagreement between the disputing Parties 
concerning the existence or compatibility of any measure noti ­
fied under paragraph 1 with the provisions referred to in Ar ­
ticle 309, the complaining Party may request in writing the 
original Panel to rule on the matter. Such request shall identify 
the specific measure at issue and it shall explain how such 
measure is inconsistent with the provisions referred to in Ar ­
ticle 309. The Panel shall notify its ruling within forty five days 
of the date of the submission of the request. Where a Panel 
ruling applies to more than one Republic of the CA Party, the 
Panel shall, where necessary under the circumstances, issue its 
ruling pursuant to this Article for each Republic of the CA 
Party.  
3. In the event of the original Panel, or some of its members, 
being unable to reconvene, the relevant procedures set out in 
Article 312 shall apply. The time limit for notifying the ruling 
shall be sixty days from the date of the submission of the 
request referred to in paragraph 2.  
Article 317 
Temporary Remedies in case of Non-Compliance  
1. If any Party complained against fails to notify any measure 
taken to comply with the Panel ruling prior to the expiry of the 
reasonable period of time, as established in Article 316, para ­
graph 1, or if the Panel rules that the measure notified under 
said Article 316, paragraph 1 is inconsistent with thatEN 88 Official Journal of the European Union 15.12.2012
Party's obligations under the provisions referred to in Ar ­
ticle 309, the Party complained against shall, if so requested 
by the complaining Party, present an offer for compensation. 
Where a Panel ruling applies to more than one Republic of the 
CA Party, each of the Republics of the CA Party shall present or 
be presented with, as the case may be, an offer for compen ­
sation, taking account of the level of nullification or impairment 
determined pursuant to Article 314, paragraph 4, as well as any 
measure notified under Article 316, paragraph 1. The EU Party 
will endeavour to exercise due restraint when requesting com ­
pensation pursuant to this paragraph.  
2. If no agreement on compensation is reached within thirty 
days of the end of the reasonable period of time or of the 
notification of the Panel ruling under Article 316 that a 
measure taken to comply is inconsistent with the provisions 
referred to in Article 309, any complaining Party shall be en ­
titled, upon notification to the Party complained against with 
copy to the Association Committee, to suspend obligations aris ­
ing from any provision referred to in Article 309 at a level 
equivalent to the nullification or impairment caused by the 
violation. The notification shall indicate the obligations that 
the complaining Party intends to suspend. The complaining 
Party may implement the suspension ten days after the date 
of the notification, unless the Party complained against has 
requested a ruling by a Panel under paragraph 3. Where a 
Panel ruling applies to more than one Republic of the CA Party, 
suspension of obligations shall be applied individually to each 
non compliant Republic of the CA Party or by each Republic of 
the CA Party as the case may be, taking account of the indi ­
vidual level of nullification or impairment determined pursuant 
to Article 314, paragraph 4, as well as any measure notified 
under Article 316, paragraph 1.  
3. If any Party complained against considers that the level of 
suspension is not equivalent to the nullification or impairment 
caused by the violation, it may request in writing the original 
Panel to rule on the matter. Such request shall be notified to the 
complaining Party with copy to the Association Committee 
prior to the expiry of the ten day period referred to in para ­
graph 2. The Panel shall notify its ruling on the level of the 
suspension of obligations to the disputing Parties with copy to 
the Association Committee within thirty days of the date of the 
submission of the request. Obligations shall not be suspended 
until the Panel has notified its ruling, and any suspension shall 
be consistent with the Panel ruling.  
4. In the event of the original Panel, or some of its members, 
being unable to reconvene, the relevant procedures laid down in 
Article 312 shall apply. The time period for notifying the ruling 
shall be forty five days from the date of the submission of the 
request referred to in paragraph 3.  
5. When suspending benefits pursuant to paragraph 1, the 
EU Party will endeavour to exercise appropriate moderation, 
taking into consideration, among other factors, the likely impact on the economy and level of development of the Party com ­
plained against, and opt for measures conducive to bringing the 
Party complained against into compliance, and least likely to 
adversely affect the attainment of the objectives of this Agree ­
ment.  
6. The suspension of obligations shall be temporary and 
shall be applied only until any specific measure or measures 
found to be inconsistent with the provisions referred to in 
Article 309, has or have been brought into full conformity 
with those provisions, as established under Article 318, or 
until any of the disputing Parties have agreed to settle the dis ­
pute.  
Article 318 
Review of any Measure taken to Comply After the 
Suspension of Obligations  
1. The Party complained against shall notify the complaining 
Party, with copy to the Association Committee, of any measure 
it has taken to comply with the ruling of the Panel and of its 
request for a termination of the suspension of obligations ap ­
plied by the complaining Party.  
2. If the disputing Parties fail to reach an agreement on the 
compatibility of the notified measure with the provisions re ­
ferred to in Article 309, within thirty days of the date of the 
submission of the notification referred to in paragraph 1, the 
complaining Party shall request in writing the original Panel to 
rule on the matter. Such request shall be notified to the Party 
complained against with copy to the Association Committee. 
Where a Panel ruling applies to more than one Republic of the 
CA Party, the Panel shall issue a ruling pursuant to this Article 
for each Republic of the CA Party. The Panel ruling shall be 
notified to the disputing Parties with copy to the Association 
Committee within forty five days of the date of the submission 
of the request. If the Panel rules that any measure taken to 
comply is in conformity with the provisions referred to in 
Article 309, the suspension of obligations shall be terminated.  
3. In the event of the original Panel, or some of its members, 
being unable to reconvene, the relevant procedures laid down in 
Article 312 shall apply. The time period for notifying the ruling 
shall be sixty days from the date of the submission of the 
request referred to in paragraph 2.  
S E C T I O N C  
C o m m o n p r o v i s i o n s  
Article 319 
Rules of Procedure  
1. Unless the disputing Parties agree otherwise, dispute settle ­
ment procedures under this Title shall be governed by the Rules 
of Procedure adopted by the Association Council.EN 15.12.2012 Official Journal of the European Union 89
2. Subject to the protection of confidential information, any 
hearing of the Panel shall be open to the public in accordance 
with the Rules of Procedure.  
3. Unless the disputing Parties agree otherwise, within five 
days from the date of establishment of the Panel, the terms of 
reference of the Panel shall be:  
"to examine, in the light of the relevant provisions of Part IV 
of this Agreement, the matter referred to in the request for 
establishment of the Panel, in order to rule in regard to the 
compatibility of the measure at issue with the provisions 
referred to in Article 309 of Title X (Dispute Settlement) 
and to issue a ruling on the subject matter in accordance 
with Article 313 of Title X (Dispute Settlement). " 
4. Where the disputing Parties have agreed on different terms 
of reference, they must notify these to the Panel within two 
days of their agreement.  
5. If a disputing Party considers that a panelist is in violation 
of the Code of Conduct or does not fulfil the requirements set 
out in Article 325, his removal may be requested in accordance 
with the Rules of Procedure.  
Article 320  
Information and Technical Advice  
1. At the request of a disputing Party, or upon its own 
initiative, the Panel may obtain information from any Party it 
deems appropriate for the Panel proceeding.  
2. The Panel may also seek information and opinions from 
experts, bodies or other sources where relevant. Prior to seeking 
such information and opinions, the Panel shall inform the dis ­
puting Parties, who shall also be granted the opportunity to 
comment. Any information obtained in accordance with this 
paragraph must be disclosed to each of the disputing Parties 
in a timely manner and submitted for their comments. Such 
comments shall be transmitted to the Panel as well as to the 
other Party.  
Article 321  
Amicus Curiae 
Natural or legal persons with an interest in the subject matter 
residing or established in the disputing Parties' territories are 
authorised to submit amicus curiae briefs for the Panel's poss ­
ible consideration in accordance with the Rules of Procedure.  
Article 322 
Rules and Principles of Interpretation 
1. Any Panel shall interpret the provisions referred to in 
Article 309 in accordance with customary rules of interpre ­tation of public international law, due account being taken of 
the fact that the Parties must perform this Agreement in good 
faith and avoid circumvention of their obligations.  
2. Where a provision of Part IV of this Agreement is ident ­
ical to a provision in a WTO Agreement, the Panel shall adopt 
an interpretation which is consistent with any relevant inter ­
pretation established in rulings of the WTO Dispute Settlement 
Body.  
3. The rulings of the Panel cannot add to or diminish the 
rights and obligations provided in the provisions referred to in 
Article 309.  
Article 323 
Common Provisions regarding the Panel Rulings  
1. The Panel shall make every effort to take any decision by 
consensus. Nonetheless, where a decision cannot be arrived at 
by consensus, the matter at issue shall be decided by majority 
vote. However, in no case shall dissenting opinions of panelists 
be published.  
2. Any ruling of the Panel shall be final and binding on the 
disputing Parties and shall not create any rights or obligations 
for natural or legal persons.  
3. The ruling shall set out the Panel's findings of fact and 
law, the applicability of the relevant provisions of this Agree ­
ment, and the basic rationale behind the Panel's findings and 
conclusions. The ruling shall also include a reference to any 
request for determination made by either or both disputing 
Parties, including as contained in the terms of reference of 
the Panel. The disputing Parties shall make the Panel ruling 
publicly available. The provisions of this paragraph do not 
apply to organisational rulings.  
4. The Panel shall not disclose any confidential information 
in its ruling, but may state conclusions derived from such in ­
formation.  
CHAPTER 4  
General provisions  
Article 324 
Mutually Satisfactory Solution  
The disputing Parties may reach a mutually satisfactory solution 
to a dispute under this Title at any time. They shall notify the 
Association Committee of any such solution. Upon notification 
of the mutually satisfactory solution, the procedure shall be 
terminated.EN 90 Official Journal of the European Union 15.12.2012
Article 325 
List of Panelists  
1. The Association Council shall, no later than six months (  1 ) 
after the entry into force of this Agreement, establish a list of 
thirty six individuals who are willing and able to serve as pa ­
nelists. The EU Party shall propose twelve individuals to serve as 
panelists, and each Republic of the CA Party shall propose two 
individuals. The EU Party and the Republics of the CA Party 
shall also select twelve individuals that are not nationals of 
either Party and who shall act as Chair-person to the Panel. 
The Association Council may review and amend the list at 
any time and shall ensure that the list is always maintained at 
this level in accordance with the provisions of this paragraph.  
2. Panelists shall have specialised knowledge or experience in 
law, international trade or other matters relating to Part IV of 
this Agreement or in the resolution of disputes arising from 
international trade agreements, be independent, serve in their 
individual capacity and not be affiliated with, nor take instruc ­
tions from, any Party or organisation, and shall comply with the 
Code of Conduct adopted by the Association Council.  
3. The Association Council may establish additional lists of 
up to fifteen individuals having sectoral expertise in specific 
matters covered by Part IV of this Agreement. When recourse 
is made to the selection procedure of Article 312, the Chair- 
person of the Association Committee may use a sectoral list 
upon agreement of the Parties.  
Article 326 
Relation with WTO Obligations  
1. If a disputing Party seeks redress of a violation of an 
obligation under the WTO Understanding on the Rules and 
Procedures Governing Dispute Settlement (hereinafter referred 
to as " WTO DSU "), it shall have recourse to the relevant 
rules and procedures of the WTO Agreement.  
2. If a disputing Party seeks redress of a violation of an 
obligation under Part IV of this Agreement, it shall have re ­
course to the relevant rules and procedures of this Title.  
3. If a disputing Party seeks redress of a violation of an 
obligation under Part IV of this Agreement which at the same 
time implies a violation to the WTO Agreements, the Party shall 
have recourse to the forum of its selection.  4. The disputing Parties shall avoid bringing identical dis ­
putes in different  fora when based on the same legal claims 
and measures.  
5. In the case of non-identical disputes related to the same 
measure, the Parties shall refrain from initiating concurrent dis ­
pute settlement procedures.  
6. Where a disputing Party has initiated dispute settlement 
procedures under the WTO DSU or under this Title and sub ­
sequently seeks redress of a violation of an obligation under a 
second forum, based on a dispute which is identical to a dispute 
previously brought in the other forum, that Party shall be 
barred from bringing the second dispute. For the purpose of 
this Title, the term identical shall mean a dispute based on the 
same legal claims and measures challenged. A dispute shall not 
be considered to be identical where the forum initially selected 
has failed for procedural or jurisdictional reasons to make find ­
ings regarding the legal claim brought before it.  
7. For the purpose of the previous paragraph, a dispute 
settlement procedure will be deemed initiated under the WTO 
DSU, when the Panel is established in accordance to Article 6 of 
the WTO DSU, and under this Title, when a Party has requested 
the establishment of a Panel in accordance with Article 311, 
paragraph 1. Dispute settlement procedures under the WTO 
DSU are concluded when the Dispute Settlement Body adopts 
the Panel's report, or the Appellate Body's report, pursuant to 
Articles 16 and 17(14) of the WTO DSU. Dispute settlement 
procedures under this Title are concluded when the Panel no ­
tifies its ruling on the subject matter to the Parties and to the 
Association Committee pursuant to Article 313, paragraph 1.  
8. Any question about the jurisdiction of the panels estab ­
lished according to this Title, shall be raised within a period of 
time of ten days of the establishment of the Panel and shall be 
resolved through a preliminary ruling within thirty days from 
the Panel's establishment. Once a challenge to the jurisdiction of 
a Panel has been made under this Article, all time limits estab ­
lished in this Title and in the Rules of Procedure shall be 
suspended pending the notification of the Panel's preliminary 
ruling.  
9. Nothing in this Title shall preclude a disputing Party from 
implementing the suspension of obligations authorised by the 
Dispute Settlement Body of the WTO. The WTO Agreement 
shall not be invoked to preclude a disputing Party from sus ­
pending obligations under this Title.  
Article 327 
Time Periods  
1. All time periods laid down in this Title and in the Rules of 
Procedure, including the time periods for the panels to notify 
their rulings, shall be counted in calendar days, the first day 
being the day following the act or fact to which they refer.EN 15.12.2012 Official Journal of the European Union 91  
( 1 ) As of the entry into force of this Agreement: 
(a) the Parties shall send the Association Council their lists of can ­
didates within seventy five days; 
(b) the Association Council shall approve or reject the candidates in 
the lists within one hundred twenty days; 
(c) the Parties shall send a list of additional candidates to replace the 
rejected candidates within one hundred fifty days; 
(d) the list of candidates shall be finalised within one hundred 
eighty days.
2. Any time period referred to in this Title and in the Rules 
of Procedure may be modified by mutual agreement of the 
disputing Parties.  
3. The Panel may suspend its work at any time for a period 
not exceeding twelve months, at the request of the complaining 
Party and with the agreement of the Party complained against. 
In this case, the time periods shall be extended during the time 
that the procedure has been suspended. If the Panel procedure 
has been suspended for more than twelve months, the terms of 
reference of the Panel shall elapse, without prejudice of the 
complaining Party's right to request consultations and sub ­
sequently request the establishment of a Panel on the same 
matter at a later stage. This paragraph shall not apply where 
the suspension is the result of attempts in good faith at reaching 
a mutually satisfactory solution pursuant to Article 324.  
Article 328 
Adoption and Modification of the Rules of Procedure and 
the Code of Conduct  
1. The Association Council shall adopt the Rules of Pro ­
cedure and the Code of Conduct during its first meeting.  
2. The Association Council may modify the Rules of Pro ­
cedure and the Code of Conduct.  
TITLE XI  
MEDIATION MECHANISM FOR NON-TARIFF MEASURES  
CHAPTER 1  
Scope  
Article 329 
Scope 
1. The Mediation Mechanism shall apply to non – tariff 
measures which adversely affect trade between the Parties 
under Part IV of this Agreement.  
2. The Mediation Mechanism shall not apply to any measure 
or other matter arising under:  
(a) Title VIII on Trade and Sustainable Development;  
(b) Title IX on Regional Economic Integration;  
(c) Integration processes of the EU Party and of the Republics 
of the CA Party;  
(d) Matters in which dispute settlement procedures have been 
excluded; and  
(e) Provisions of an institutional nature in this Agreement.  3. This Title shall apply bilaterally between the EU Party on 
one side, and each of the Republics of the CA Party, on the 
other.  
4. The mediation procedure shall be confidential.  
CHAPTER 2  
Procedure under the mediation mechanism  
Article 330 
Initiation of the Procedure  
1. A Party may, at any time, request in writing that the other 
Party partakes in the mediation procedure. The request shall 
include a description of the matter sufficient to present clearly 
the measure in question and its trade effects.  
2. The Party to which such request is made shall favourably 
consider the request and provide a written reply within ten days 
of the date of receipt of the request.  
3. Prior to the selection of the mediator pursuant to Ar ­
ticle 331, the Parties to the procedure shall endeavour in 
good faith to reach an agreement through direct negotiations, 
to which effect they shall have a time period of twenty days.  
Article 331  
Selection of the Mediator  
1. The Parties to the procedure are encouraged to agree on a 
mediator no later than fifteen days after the expiration of the 
time period referred to in Article 330 paragraph 3, or earlier if 
one Party notifies the other that an agreement is not feasible 
without the assistance of a mediator.  
2. If the Parties to the procedure cannot agree on the medi ­
ator within the established time period, either Party may request 
appointment of the mediator by lot. Within five days of the 
submission of such request, each Party shall establish a list of at 
least three individuals that are not nationals of that Party, who 
fulfil the conditions of paragraph 4 and may act as mediator. 
Within five days of the submission of the list, each Party shall 
select at least one name from the other Party's list. The Chair of 
the Association Committee or the Chair's delegate shall then 
select the mediator by lot among the selected names. The se ­
lection by lot shall be made within fifteen days of the sub ­
mission of the request for appointment by lot, at a time and 
venue to be promptly communicated to the Parties. The Parties 
may, if they so choose, be present at the time of the selection 
by lot.  
3. If a Party to the procedure fails to establish the list or to 
select one name from the other Party's list, the Chair or the 
Chair's delegate shall select the mediator by lot from the list of 
the Party that complied with the requirements in paragraph 2.EN 92 Official Journal of the European Union 15.12.2012
4. The mediator shall be an expert on the subject matter to 
which the measure in question relates (  1 ). The mediator shall 
assist the Parties to the procedure, in an impartial and trans ­
parent manner, in bringing clarity to the measure and its poss ­
ible trade effects, and in reaching a mutually agreed solution.  
5. When a Party to the procedure considers that the medi ­
ator is in violation of the Code of Conduct, his removal may be 
requested and a new mediator shall be selected in accordance 
with paragraphs 1 to 4.  
Article 332  
Rules of the Mediation Procedure  
1. The Parties shall participate in the mediation procedure in 
good faith and shall endeavour to reach a mutually satisfactory 
solution.  
2. Within fifteen days of the appointment of the mediator, 
the Party having initiated the mediation procedure shall present, 
in writing, a detailed description of the problem to the mediator 
and to the other Party to the procedure, in particular of the 
operation of the measure at issue and its trade effects. Within 
ten days after the date of receipt of this submission, the other 
Party may provide, in writing, its comments regarding the de ­
scription of the problem. Either Party may include in its de ­
scription or comments any information that it deems relevant.  
3. The mediator may decide on the most appropriate way of 
conducting the procedure, in particular whether, when and how 
to consult the Parties to the procedure, jointly or individually. 
The mediator may also determine where certain information has 
not been made available by the Parties, or where such in ­
formation is not in the possession of the Parties, whether the 
circumstances necessitate the assistance of or consultation with 
relevant experts, government agencies and other legal or natural 
persons with specialised knowledge relating to the matter. 
Where the assistance of or consultation with relevant experts, 
government agencies and other legal or natural persons with 
specialised knowledge relating to the matter involves confiden ­
tial information as defined in Article 336 of this Title, such 
information can only be made available after informing the 
Parties to the procedure and with the express condition that 
such information be treated as confidential information at all 
times.  
4. Once the necessary information has been collected, the 
mediator may provide an assessment of the matter and the 
measure in question and propose a solution for consideration 
by the Parties to the procedure. Any such assessment shall not 
pertain to the consistency of the measure at issue with this 
Agreement.  
5. The procedure shall take place in the territory of the Party 
to which the request was addressed, or by mutual agreement in 
any other location or by any other means.  6. For the fulfilment of his duties, the mediator may use any 
means of communication including, among others, telephone, 
facsimile transmissions, web links or videoconference.  
7. The procedure shall normally be completed within sixty 
days from the date of the appointment of the mediator. At any 
stage, the Parties to the procedure may discontinue the pro ­
cedure by mutual agreement.  
CHAPTER 3  
Implementation 
Article 333  
Implementation of a Mutually Agreed Solution  
1. Where the Parties to the procedure have agreed on a 
solution to the trade obstacles caused by the measure subject 
to this procedure, each Party shall take any measure necessary 
to implement said solution without undue delay.  
2. The implementing Party shall regularly inform the other 
Party in writing, as well as the Association Committee, of any 
steps or measures taken to implement the mutually agreed 
solution. This obligation shall cease to exist once the mutually 
satisfactory solution has been adequately and completely imple ­
mented.  
CHAPTER 4  
General provisions  
Article 334 
Relationship to Title X on Dispute Settlement  
1. The procedure under this Mediation Mechanism is inde ­
pendent of Title X (Dispute Settlement) of Part IV of this Agree ­
ment and not intended to serve as a basis for dispute settlement 
procedures under that Title or any another agreement. A request 
for mediation, and possible procedures under the Mediation 
Mechanism, shall not exclude recourse to Title X.  
2. The Mediation Mechanism is without prejudice to the 
Parties' rights and obligations under Title X.  
Article 335 
Time Periods 
Any time period referred to in this Title may be modified by 
mutual agreement of the Parties to the procedure.  
Article 336 
Confidentiality of Information  
1. A Party to the procedure submitting documentation or 
submissions as part of the mediation procedure may designate 
such documentation or submissions, or any part thereof, as 
confidential.EN 15.12.2012 Official Journal of the European Union 93  
( 1 ) For example, in cases concerning standards and technical require ­
ments, the mediator should have a background in relevant inter ­
national standard setting bodies.
2. Where documentation or submissions, or any part thereof, 
have been designated as confidential by one Party, the other 
Party and the mediator shall either return or destroy such docu ­
ments no later than fifteen days from the conclusion of the 
mediation procedure.  
3. Similarly, where documentation or submissions, or any 
part thereof, designated as confidential have been made avail ­
able to relevant experts, government agencies or other natural 
or legal persons with specialised knowledge related to the 
matter, such documentation or submissions shall be returned 
or destroyed no later than fifteen days from the termination of 
the assistance or the mediators consultations.  
Article 337 
Costs  
1. All costs of the mediation procedure shall be borne by the 
Parties to the procedure in equal shares. Costs shall be under ­
stood as the mediator's remuneration, his transportation, ac ­
commodation and alimentation expenses, and all general ad ­
ministrative costs of the mediation procedure, according to 
the expense claim submitted by the mediator.  
2. The mediator shall maintain a complete and detailed rec ­
ord of all relevant expenses incurred and submit an expense 
claim to the Parties to the procedure, along with the supporting 
documents.  
3. The Association Council shall establish all eligible costs as 
well as the remuneration and allowances to be paid to the 
mediator.  
TITLE XII  
TRANSPARENCY AND ADMINISTRATIVE PROCEDURES  
Article 338 
Cooperation on Increased Transparency  
The Parties agree to cooperate in relevant bilateral and multi ­
lateral  fora to increase transparency, including through the elim ­
ination of bribery and corruption in matters covered by Part IV 
of this Agreement.  
Article 339  
Publication  
1. Each Party shall ensure that its measures of general ap ­
plication, including laws, regulations, judicial decisions, pro ­
cedures and administrative rulings relating to any trade-related 
matter covered by Part IV of this Agreement are promptly 
published or made readily available to interested persons in 
such a manner as to allow interested persons of a Party, as 
well as any other Party, to become acquainted with them. 
Upon request, each Party shall provide an explanation of the 
objective of and rationale for such measure and allow for ad ­
equate time between publication and entry into force of such 
measure, unless specific legal or practical circumstances dictate 
otherwise.  2. Each Party shall endeavour to provide opportunities for 
interested persons of the other Party to comment on any pro ­
posed law, regulation, procedure or administrative ruling of 
general application and to take into account relevant comments 
received.  
3. The measures of general application referred to under 
paragraph 1 shall be considered to have been made readily 
available when the measure has been made available by appro ­
priate notification to the WTO or when the measure has been 
made available on an official, publicly and fee-free accessible 
website of the Party concerned.  
4. Nothing in Part IV of this Agreement shall be construed to 
require any Party to provide confidential information, the dis ­
closure of which would impede law enforcement, or otherwise 
be contrary to the public interest, or which would prejudice 
legitimate commercial interests of particular enterprises, be it 
public or private.  
Article 340  
Contact Points and Exchange of Information  
1. In order to facilitate communication and to ensure the 
effective implementation of this Agreement, the EU Party, the 
CA Party (  1 ) and each Republic of the CA Party shall designate a 
contact point by the entry into force of this Agreement (  2 ). The 
designation of contact points is without prejudice to the specific 
designation of competent authorities under specific provisions 
of this Agreement.  
2. Upon request of a Party, the contact point of the other 
Party shall indicate the office or official responsible for any 
matter pertaining to the implementation of Part IV of this 
Agreement and provide the required support to facilitate com ­
munication with the requesting Party.  
3. Upon request of a Party, and to the extent legally possible, 
each relevant Party shall provide information and reply 
promptly to any question relating to an actual or proposed 
measure that might substantially affect Part IV of this Agree ­
ment.  
Article 341  
Administrative Proceedings  
Each Party shall administer all measures of general application 
referred to in Article 339 in a consistent, impartial and reason ­
able manner. More specifically, when applying those measures 
to specific persons, goods, services or establishments of a Party 
in specific cases, each Party shall:EN 94 Official Journal of the European Union 15.12.2012  
( 1 ) The contact point designated by the CA Party shall be used for the 
exchange of information regarding its collective obligations in ac ­
cordance with Article 352, paragraph 2 of Part V (Final Provisions) 
of this Agreement and shall work under direct instructions agreed by 
the Republics of the CA Party.  
( 2 ) For purposes of the obligation to designate a contact point by the 
CA Party,  "date of entry into force " shall mean the date in which all 
the Republics of the CA Party have brought this Agreement into 
force, according to paragraph 4 of Article 353.
(a) endeavour to provide persons directly affected by a proceed ­
ing with reasonable notice when a proceeding is initiated, 
including a description of the nature of the proceeding, a 
statement of the legal authority under which the proceeding 
is initiated, and a general description of any issues in con ­
troversy;  
(b) afford such interested persons a reasonable opportunity to 
present facts and arguments in support of their positions 
prior to any final administrative action, when time, the 
nature of the proceeding, and the public interest permit; and  
(c) ensure that its procedures are based on law.  
Article 342 
Review and Appeal  
1. Each Party shall establish or maintain judicial, quasi-judi ­
cial or administrative tribunals or procedures for the purpose of 
prompt review and, where warranted, correction of final admin ­
istrative action affecting trade-related matters covered by Part IV 
of this Agreement. Such tribunals or procedures shall be inde ­
pendent of the office or authority entrusted with administrative 
enforcement and those responsible for them shall be impartial 
and not have any substantial interest in the outcome of the 
matter.  
2. Each Party shall ensure that, in any such tribunals or 
procedures, the parties to the proceeding are provided with 
the right to:  
(a) a reasonable opportunity to support or defend their respect ­
ive positions; and  
(b) a decision based on the evidence and submissions of record 
or, where required by its law, the record compiled by the 
administrative authority.  
3. Each Party shall ensure, subject to appeal or further review 
as provided for in its law, that any such decision shall be 
implemented by, and shall govern the practice of, the office 
or authority competent for the administrative action at issue.  
Article 343 
Specific Rules  
The provisions of this Title are without prejudice to any specific 
rules established in other provisions of this Agreement.  
Article 344  
Transparency in Subsidies  
1. For the purposes of this Agreement, a subsidy is a 
measure related to trade in goods, which fulfils the conditions 
set out in Article 1.1 of the SCM Agreement and is specific 
within the meaning of Article 2 of the latter. This provision 
covers subsidies as defined in the Agriculture Agreement.  2. Each Party shall ensure transparency in the area of sub ­
sidies related to trade in goods. Starting from the entry into 
force of this Agreement, each Party shall report every two years 
to the other Party on the legal basis, form, amount or budget 
and where possible, the recipient of the subsidy granted by its 
government or any public body. Such report is deemed to have 
been provided if the relevant information is made available by 
the Parties or on their behalf on a publicly accessible website. 
When exchanging information the Parties shall take into ac ­
count the requirements of professional and business secrecy.  
3. The Parties may exchange information upon request of a 
Party on matters related to the topic of subsidies in services.  
4. The Association Committee shall periodically review the 
progress made by the Parties in implementing this Article.  
5. The provisions of this Article are without any prejudice to 
the rights of the Parties to apply trade remedies or to take 
dispute settlement or other appropriate action against a subsidy 
granted by the other Party in accordance with the relevant WTO 
provisions.  
6. The Parties shall not have recourse to dispute settlement 
procedures under Title X (Dispute Settlement) of Part IV of this 
Agreement for matters arising under this Article.  
TITLE XIII  
SPECIFIC TASKS IN TRADE MATTERS OF THE BODIES 
ESTABLISHED UNDER THIS AGREEMENT  
Article 345  
Specific Tasks of the Association Council  
1. When the Association Council performs any of the tasks 
conferred upon it in Part IV of this Agreement, it shall be 
composed, at ministerial level, of representatives of the EU 
Party, on the one side, and of the Ministers of each of the 
Republics of the CA Party, with responsibility for trade-related 
matters on the other, in accordance with the Parties' respective 
legal frames, or by their designees.  
2. The Association Council may, when it relates to trade- 
related matters:  
(a) modify, in fulfilment of the objectives of Part IV of this 
Agreement:  
(i) the lists of goods contained in Annex I (Elimination of 
Customs Duties), with the object of incorporating one 
or more goods into the tariff reduction schedule;  
(ii) the Schedules attached to Annex I (Elimination of 
Customs Duties) in order to accelerate tariff dismant ­
ling;EN 15.12.2012 Official Journal of the European Union 95
(iii) Appendix 1, Appendix 2 and Appendix 3 to Annex I 
(Elimination of Customs Duties);  
(iv) Appendixes 1, 2, 2A, 3, 4, 5 and 6 to Annex II (Con ­
cerning the Definition of the Concept of  "Originating 
Products " and Methods of Administrative Cooper ­
ation);  
(v) Annex XVI (Government Procurement);  
(vi) Annex XVIII (Protected Geographical Indications);  
(vii) Annex XIX (Lists of Products Referred to in paragraph 
4 of Article 306);  
(viii) Annex XXI (Sub-Committees);  
(b) issue interpretations of the provisions of Part IV of this 
Agreement; and  
(c) take such other action in the exercise of its functions as the 
Parties may agree.  
3. Each Party shall implement, in accordance with its appli ­
cable legal procedures, any modification referred to in subpara ­
graph 2(a) within such period as the Parties may agree (  1 ). 
Article 346 
Specific Tasks of the Association Committee  
1. When the Association Committee performs any of the 
tasks conferred upon it in Part IV of this Agreement, it shall 
be composed of representatives of the European Commission, 
on the one side, and of representatives of each of the Republics 
of the CA Party, on the other, at senior official level and with 
responsibility for trade-related matters, or their designees.  
2. The Association Committee shall have, in particular, the 
following functions when dealing with trade-related matters:  
(a) assist the Association Council in the performance of its 
functions regarding trade-related matters;  
(b) be responsible for the proper implementation and appli ­
cation of the provisions of Part IV of this Agreement. In 
this respect, and without prejudice to the rights established 
in Title X (Dispute Settlement) and Title XI (Mediation Mechanism for Non-Tariff Measures) of Part IV of this 
Agreement, any Party may refer for discussion within the 
Association Committee any issue relating to the application 
or interpretation of Part IV of this Agreement;  
(c) oversee the further elaboration of the provisions of Part IV 
of this Agreement as necessary and evaluate the results 
obtained from its application;  
(d) seek appropriate ways of preventing and solving problems 
which might otherwise arise in areas covered by Part IV of 
this Agreement; and  
(e) approve the rules of procedures of all Sub-Committees 
under Part IV of this Agreement and supervise their work.  
3. In the performance of its duties under paragraph 2, the 
Association Committee may:  
(a) establish additional Sub-Committees from those established 
in Part IV of this Agreement, composed of representatives of 
the European Commission and of each of the Republics of 
the CA Party, and assign them responsibilities within its 
competence. It may also decide to modify the functions 
that are assigned to the Sub-Committees it establishes, as 
well as dissolve them;  
(b) recommend the adoption of decisions in compliance with 
the specific objectives of Part IV of this Agreement, to the 
Association Council; and  
(c) take any other action in the exercise of its functions as the 
Parties may agree or as instructed by the Association Coun ­
cil. 
Article 347 
Coordinators of Part IV of this Agreement  
1. The European Commission and each of the Republics of 
the CA Party shall appoint a Coordinator for Part IV of this 
Agreement, within sixty days after the entry into force of this 
Agreement.  
2. The coordinators shall work jointly to develop agendas 
and make all other necessary preparations for the meetings of 
the Association Council and the Association Committee accord ­
ing to the above provisions, and shall follow-up on the deci ­
sions of such bodies, as appropriate.  
Article 348 
Sub-Committees  
1. Without prejudice to the provisions of Article 8 of Title II 
(Institutional Framework) of Part I of this Agreement, this Ar ­
ticle shall be applied to all Sub-Committees established in Part 
IV of this Agreement.EN 96 Official Journal of the European Union 15.12.2012  
( 1 ) Implementation of Modifications Approved by the Association 
Council: 
1. In the case of Costa Rica, decisions of the Association Council 
under Article 345, paragraph 2(a) will be equivalent to the in ­
strument referred to in Article 121.4, third paragraph ( Protocolo 
de Menor Rango ) of the  Constitución Política de la República de Costa 
Rica . 
2. In the case of Honduras, decisions of the Association Council 
under Article 345, paragraph 2(a) will be equivalent to the in ­
strument referred to in Article 21 of the  Constitución de la Re­
pública de Honduras .
2. Sub-Committees shall be composed of representatives of 
the European Commission, on the one side, and of represen ­
tatives of each of the Republics of the CA Party, on the other.  
3. The Sub-Committees shall meet once per year or at the 
request of either Party or of the Association Committee, at an 
appropriate level. When in person, meetings shall be held alter ­
nately in Brussels or Central America. Meetings may also be 
held by any technological mean available to the Parties.  
4. The Sub-Committee shall be chaired alternately by a rep ­
resentative of the EU Party on one hand and by a representative 
of one Republic of the CA Party on the other, for a period of 
one year.  
TITLE XIV  
EXCEPTIONS  
Article 349 
Balance of Payments  
1. Where any Party experiences serious balance of payments 
and external financial difficulties, or is under threat thereof, it 
may adopt or maintain restrictive measures with regard to trade 
in goods, services and with regard to current payments.  
2. The Parties shall endeavour to avoid the application of the 
restrictive measures referred to in paragraph 1.  
3. Any restrictive measures adopted or maintained under this 
Article shall be non discriminatory, temporary and shall not go 
beyond what is necessary to remedy the balance of payments 
and external financial situation. They shall be in accordance 
with the relevant conditions established in the WTO Agree ­
ments and consistent with the Articles of Agreement of the 
International Monetary Fund.  
4. Any Party maintaining or having adopted restrictive 
measures, or any changes thereto, shall promptly notify them 
to the other Party and present, as soon as possible, a time 
schedule for their removal.  
5. If a Party considers that the restrictive measure adopted or 
maintained affects the bilateral trade relation, it may request 
consultations to the other Party that shall promptly take place 
within the Association Committee. Such consultations shall as ­
sess the balance of payments situation of the Party concerned 
and the restrictions adopted or maintained under this Article, 
taking into account,  inter alia , factors such as:  
(a) the nature and extent of the balance of payments and the 
external financial difficulties;  
(b) the external economic and trading environment; or  
(c) alternative corrective measures which may be available.  
The consultations shall address the compliance of any restrictive 
measures with paragraphs 3 and 4. All findings of statistical and other facts presented by the International Monetary Fund relat ­
ing to foreign exchange, monetary reserves and balance of pay ­
ments shall be accepted as such and conclusions shall be based 
on the assessment by the International Monetary Fund of the 
balance of payments and the external financial situation of the 
Party concerned.  
Article 350 
Taxation  
1. Nothing in Part IV of this Agreement or in any arrange ­
ment adopted under this Agreement shall be construed to pre ­
vent the Parties from distinguishing, in the application of the 
relevant provisions of their respective tax law, between tax ­
payers who are not in the same situation, in particular with 
regard to their place of residence or with regard to the place 
where their capital is invested.  
2. Nothing in Part IV of this Agreement or in any arrange ­
ment adopted under Part IV shall be construed to prevent the 
adoption or enforcement of any measure aimed at preventing 
the avoidance or evasion of taxes pursuant to the tax provisions 
of agreements to avoid double taxation or other tax arrange ­
ments or domestic tax law.  
3. Nothing in Part IV of this Agreement shall affect the 
respective rights and obligations of the Parties under any tax 
agreement. In the event of any inconsistency between Part IV of 
this Agreement and any such agreement, that latter agreement 
shall prevail to the extent of the inconsistency.  
Article 351 
Regional Preference  
1. Nothing in Part IV of this Agreement shall oblige a Party 
to extend to the other Party any more favourable treatment 
which is applied within each of the Parties as part of its re ­
spective regional economic integration process.  
2. Nothing in Part IV of this Agreement shall prevent the 
maintenance, modification or establishment of customs unions, 
free trade zones or other agreements between the Parties, or 
between the Parties and third countries or regions.  
PART V 
FINAL PROVISIONS  
Article 352  
Definition of the parties  
1. The Parties to this Agreement are the Republics of Costa 
Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama, 
referred to as the  "Republics of the CA Party " on the one hand, 
and the European Union or its Member States or the European 
Union and its Member States, within their respective areas of 
competence, referred to as the  "EU Party " on the other.  
2. For the purposes of this Agreement, the term “Party” shall 
refer to each Republic of the CA Party, without prejudice to the 
obligation of acting collectively under the provisions set out in 
paragraph 3, or the EU Party respectively.EN 15.12.2012 Official Journal of the European Union 97
3. For the purposes of this Agreement, the Republics of the 
CA Party agree and commit to act collectively in the following 
provisions:  
(a) in the decision making through the bodies referred to in 
Title II (Institutional Framework) of Part I of this Agreement;  
(b) in the implementation of the obligations provided in Title 
IX (Regional Economic Integration) of Part IV of this Agree ­
ment;  
(c) in the implementation of the obligation of establishing a 
Central American Competition Regulation and competition 
authority, according to Articles 277 and 279, paragraph 2 
of Title VII (Trade and Competition) of Part IV of this 
Agreement; and  
(d) in the implementation of the obligation of establishing a 
single point of access at a regional level, according to Ar ­
ticle 212, paragraph 2 of Title V (Government Procurement) 
of Part IV of this Agreement.  
When acting collectively in accordance with this paragraph, the 
Republics of the CA Party shall be referred to as the  "CA Party ". 
4. For any other provision under this Agreement, the Repub ­
lics of the CA Party shall assume obligations and act individ ­
ually.  
5. Notwithstanding the provision of paragraph 3, and con ­
sistent with the further development of Central American re ­
gional integration, the Republics of the CA Party commit to 
seek progressively to increase the scope of areas in which 
they will act collectively and will notify the EU Party accord ­
ingly. The Association Council shall adopt a decision indicating 
precisely the scope of those areas.  
Article 353 
Entry into force 
1. This Agreement shall be approved by the Parties in ac ­
cordance with their own internal legal procedures.  
2. This Agreement shall enter into force the first day of the 
month following that in which the Parties have notified each 
other of the completion of the internal legal procedures referred 
to in paragraph 1.  
3. Notifications shall be sent, in the case of the EU Party, to 
the Secretary General of the Council of the European Union 
and, in the case of the Republics of the CA Party, to the  
Secretaría General del Sistema de la Integración Centroamericana 
(SG-SICA) , who shall be the depositories of this Agreement.  
4. Notwithstanding paragraph 2, Part IV of this Agreement 
may be applied by the European Union and each of the Re ­
publics of the CA Party from the first day of the month follow ­ing the date on which they have notified each other of the 
completion of the internal legal procedures necessary for this 
purpose. In this case, the institutional bodies necessary for the 
functioning of this Agreement shall exercise their functions.  
5. By the date of entry into force as provided in paragraph 2, 
or by the date of application of this Agreement, if applied 
pursuant to paragraph 4, each Party shall have fulfilled the 
requirements established in Article 244 and Article 245, para ­
graph 1(a) and (b) of Title VI (Intellectual Property) of Part IV of 
this Agreement. If a Republic of the CA Party has not fulfilled 
such requirements, this Agreement shall not enter into force in 
accordance with paragraph 2 or shall not be applied in accord ­
ance with paragraph 4 between the EU Party and such non- 
compliant Republic of the CA Party, until those requirements 
have been fulfilled.  
6. Where a provision of this Agreement is applied in accord ­
ance with paragraph 4, any reference in such provision to the 
date of entry into force of this Agreement shall be understood 
to refer to the date from which the Parties agree to apply that 
provision in accordance with paragraph 4.  
7. The Parties for which Part IV of this Agreement has en ­
tered into force in accordance with paragraph 2 or 4 may also 
use materials originating in the Republics of the CA Party for 
which this Agreement is not in force.  
8. From the date of its entry into force in accordance with 
paragraph 2, this Agreement shall replace the Political Dialogue 
and Cooperation Agreements that are in force between the 
Republics of the CA Party and the EU Party.  
Article 354 
Duration  
1. This Agreement shall be of indefinite duration and valid ­
ity. 
2. Any Party shall give written notification to the respective 
depositary of its intention to denounce this Agreement.  
3. In case of denunciation by any Party, the other Parties 
shall examine in the context of the Association Committee 
the effect of such denunciation on this Agreement. The Associ ­
ation Council shall decide on any necessary adjustment or tran ­
sition measures.  
4. Denunciation shall take effect six months after notification 
to the respective depositary.  
Article 355 
Fulfilment of the obligations  
1. The Parties shall adopt any general or specific measures 
required for them to fulfil their obligations under this Agree ­
ment, and shall ensure that they comply with the objectives laid 
down in this Agreement.EN 98 Official Journal of the European Union 15.12.2012
2. If a Party considers that another Party has failed to fulfil 
an obligation under this Agreement, it may have recourse to 
appropriate measures. Before doing so, except in cases of special 
urgency, it shall submit to the Association Council within thirty 
days all relevant information required for a thorough examin ­
ation of the situation with a view to seeking a solution accept ­
able to the Parties. In selecting which measures to adopt, prior ­
ity shall be given to those which are least disruptive to the 
implementation of this Agreement. Such measures shall be noti ­
fied immediately to the Association Committee and shall be the 
subject of consultations in the Committee if a Party so requests.  
3. The Parties agree that the term  "cases of special urgency " 
in paragraph 2 means a case of material breach of this Agree ­
ment by one of the Parties. The Parties further agree that the 
term  "appropriate measures " referred to in paragraph 2 means 
measures taken in accordance with international law. It is 
understood that suspension would be a measure of last resort.  
4. A material breach of this Agreement consists in:  
(a) repudiation of this Agreement not sanctioned by general 
rules of international law;  
(b) violation of the essential elements of this Agreement.  
5. If a Party has recourse to a measure in case of special 
urgency, the other Party may request that an urgent meeting be 
called to convene the Parties within fifteen days.  
6. Notwithstanding paragraph 2, if one Party considers that 
another Party has failed to fulfil one or more obligations under 
Part IV of this Agreement, it shall exclusively have recourse to, 
and abide by, the dispute settlement procedures established 
under Title X (Dispute Settlement) and the mediation mech ­
anism, established under Title XI (Mediation Mechanism for 
Non-Tariff Measures) of Part IV of this Agreement or other 
alternative mechanisms foreseen for specific obligations in 
Part IV of this Agreement.  
Article 356 
Rights and obligations under this Agreement  
Nothing in this Agreement shall be construed as conferring 
rights or imposing obligations on persons, other than those 
rights or obligations created by this Agreement nor as obliging 
a Party to permit that this Agreement be directly invoked in its 
domestic legal system, unless otherwise provided in that Party's 
domestic legislation.  
Article 357 
Exceptions  
1. Nothing in this Agreement shall be construed:  
(a) to require any Party to furnish or allow access to any in ­
formation, the disclosure of which it considers contrary to 
its essential security interests; or  (b) to prevent any Party from taking any action which it con ­
siders necessary for the protection of its essential security 
interests:  
(i) relating to fissionable and fusionable materials or the 
materials from which they are derived;  
(ii) relating to economic activities carried on directly or 
indirectly for the purpose of supplying a military estab ­
lishment;  
(iii) connected with the production of or trade in arms, 
munitions, or war materials;  
(iv) relating to government procurement indispensable for 
national security or for national defence purposes;  
(v) taken in time of war or other emergency in inter ­
national relations;  
(c) to prevent any Party from taking any action in pursuance of 
obligations it has accepted for the purpose of maintaining 
international peace and security; or  
(d) to prevent any Party from independently deciding on 
budgetary priorities or to require any Party to increase 
budgetary resources towards implementing the obligations 
and commitments contained in this Agreement.  
2. The Association Council shall be informed to the fullest 
extent possible of measures taken under paragraphs 1(a) and (b) 
and of their termination.  
Article 358  
Future developments  
1. The Parties may agree to broaden and supplement this 
Agreement by amending it or by concluding agreements on 
specific sectors or activities, including in the light of the experi ­
ence gained during the implementation of this Agreement.  
2. The Parties may also agree on any other amendment of 
this Agreement.  
3. All the above mentioned amendments and agreements 
shall be approved in accordance with each Party's internal 
legal procedures.  
Article 359 
Accession of new members  
1. The Association Committee shall be informed of any re ­
quest made by a third State to become a member of the Euro ­
pean Union and of any request made by a third State to join the 
political and economic integration processes in Central America.EN 15.12.2012 Official Journal of the European Union 99
2. During the negotiations between the European Union and 
the applicant State, the EU Party shall provide the CA Party with 
any relevant information and in its turn, the CA Party shall 
convey its views (if any) to the EU Party so that it can take 
them fully into account. The CA Party shall be notified by the 
EU Party of any accession to the European Union.  
3. Equally, during the negotiations between the CA Party and 
the State applying to join the political and economic integration 
processes in Central America, the CA Party shall provide the EU 
Party with any relevant information and in its turn, the EU Party 
shall convey its views (if any) to the CA Party so that it can take 
them fully into account. The EU Party shall be notified by the 
CA Party of any accession to the political and economic inte ­
gration processes in Central America.  
4. The Parties shall examine in the context of the Association 
Committee the effect of such accession on this Agreement. The 
Association Council shall decide on any necessary adjustment or 
transition measures which shall be approved in accordance with 
each Party's internal legal procedures.  
5. If the act of joining the political and economic integration 
processes in Central America does not provide for an automatic 
accession to this Agreement, the State concerned shall accede by 
depositing an act of accession with the respective depository 
bodies of the Parties.  
6. The instrument of accession shall be deposited with the 
depositaries.  
Article 360 
Territorial application  
1. For the EU Party, this Agreement shall apply to the terri ­
tories in which the Treaty on the European Union and the 
Treaty on the Functioning of the European Union are applied 
and under the conditions laid down in those Treaties.  2. Notwithstanding paragraph 1, to the extent that the Euro ­
pean Union customs territory includes areas not covered by the 
preceding territorial definition, this Agreement shall likewise 
apply to the European Union customs territory.  
3. For Central America, this Agreement shall apply to the 
territories of the Republics of the CA Party, in accordance with 
their respective domestic legislation and international law.  
Article 361 
Reservations and interpretative declarations  
This Agreement does not allow unilateral reservations or inter ­
pretative declarations.  
Article 362 
Annexes, appendices, protocols and notes, footnotes and 
joint declarations  
The Annexes, Appendices, Protocols and Notes, Footnotes and 
Joint Declarations to this Agreement shall form an integral part 
thereof.  
Article 363 
Authentic texts 
This Agreement is drawn up in duplicate in the Bulgarian, 
Czech, Danish, Dutch, English, Estonian, Finnish, French, Ger ­
man, Greek, Hungarian, Italian, Latvian, Lithuanian, Maltese, 
Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish, and 
Swedish languages, each of these texts being equally authentic.  
IN WITNESS WHEREOF , the undersigned, duly authorised, have 
signed this Agreement.EN 100 Official Journal of the European Union 15.12.2012
Съставено  в Тегусигалпа  на двадесет  и девети  юни  две хиляди и дванадесета  година . 
Hecho en Tegucigalpa, el veintinueve de junio de dos mil doce.  
V Tegucigalp ě dne dvacátého devátého června dva tisíce dvanáct.  
Udfærdiget i Tegucigalpa den niogtyvende juni totusindogtolv.  
Geschehen zu Tegucigalpa am neunundzwanzigsten Juni zweitausendzwölf.  
Sõlmitud kahe tuhande kaheteistkümnenda aasta juunikuu kahekümne üheksandal päeval Tegucigalpas.  
Tεγκουσιγκάλπα , εικοσιεννέα  Ιουνίου  δύο χιλιάδες  δώδεκα . 
Done at Tegucigalpa on the twenty-ninth day of June in the year two thousand and twelve.  
Fait à Tegucigalpa, le vingt-neuf juin deux mille douze.  
Fatto a Tegucigalpa, addì ventinove giugno duemiladodici.  
Tegusigalp ā, divi t ūkstoši divpadsmit ā gada divdesmit devī taj ā j ūnij ā. 
Priimta Tegusigalpoje, du t ūkstanč iai dvylikt ų met ų birželio dvidešimt devint ą dien ą. 
Kelt Tegucigalpában, a kétezer-tizenkettedik év június havának huszonkilencedik napján.  
Mag ħmul f'Tegucigalpa fid-disg ħa u g ħoxrin jum ta' Ġunju fis-sena elfejn u tnax.  
Gedaan te Tegucigalpa, negenentwintig juni tweeduizend twaalf.  
Sporz ądzono w Tegucigalpie dnia dwudziestego dziewią tego czerwca dwa tysi ące dwunastego roku.  
Feito em Tegucigalpa, aos vinte e nove de junho de dois mil e doze.  
Încheiat la Tegucigalpa, la două zeci și nou ă iunie două mii doisprezece.  
V Tegucigalpe dvadsiateho deviateho júna dvetisíc dvanás ť. 
V Tegucigalpi, dne devetindvajsetega junija leta dva tiso č dvanajst.  
Tehty Tegucigalpassa kahdentenakymmenentenäyhdeksäntenä päivänä kesäkuuta vuonna kaksituhattakaksi ­
toista.  
Utfärdat i Tegucigalpa den tjugonionde juni år tjugohundratolv.EN 15.12.2012 Official Journal of the European Union 101
Voor het Koninkrijk België  
Pour le Royaume de Belgique  
Für das Königreich Belgien
  
Deze handtekening verbindt eveneens de Vlaamse Gemeenschap, de Franse Gemeenschap, de Duitstalige Gemeenschap, 
het Vlaamse Gewest, het Waalse Gewest en het Brussels Hoofdstedelijk Gewest.  
Cette signature engage également la Communauté française, la Communauté flamande, la Communauté germanophone, 
la Région wallonne, la Région flamande et la Région de Bruxelles-Capitale.  
Diese Unterschrift bindet zugleich die Deutschsprachige Gemeinschaft, die Flämische Gemeinschaft, die Französische 
Gemeinschaft, die Wallonische Region, die Flämische Region und die Region Brüssel-Hauptstadt.  
За Релублика  България
  
Za Českou republiku
  
For Kongeriget Danmark
EN 102 Official Journal of the European Union 15.12.2012
Für die Bundesrepublik Deutschland
  
Eesti Vabariigi nimel
  
Thar cheann Na hÉireann  
For Ireland
  
Για την Ελληνική Δημοκρατία
  
Por el Reino de España
EN 15.12.2012 Official Journal of the European Union 103
Pour la République française
  
Per la Repubblica italiana
  
Για την Κυπριακή Δημοκρατία
  
Latvijas Republikas v ārd ā –
 
Lietuvos Respublikos vardu
  
Pour le Grand-Duché de Luxembourg
EN 104 Official Journal of the European Union 15.12.2012
Magyarország részér ől
 
Gћal Malta
  
Voor het Koninkrijk der Nederlanden
  
Für die Republik Österreich
  
W imieniu Rzeczypospolitej Polskiej
  
Pela República Portuguesa
EN 15.12.2012 Official Journal of the European Union 105
Pentru România
  
Za Republiko Slovenijo
  
Za Slovenskú republiku
  
Suomen tasavallan puolesta  
För Republiken Finland
  
För Konungariket Sverige
  
For the United Kingdom of Great Britain and Northern Ireland
EN 106 Official Journal of the European Union 15.12.2012
За Европейския  съюз 
Por la Unión Europea  
Za Evropskou unii  
For Den Europæiske Union  
Für die Europäische Union  
Euroopa Liidu nimel  
Για την Ευρωπαϊκή Ένωση 
For the European Union  
Pour l'Union européenne  
Per l'Unione europea  
Eiropas Savien ības v ārd ā – 
Europos S ąjungos vardu  
Az Európai Unió részér ől 
Għall-Unjoni Ewropea  
Voor de Europese Unie  
W imieniu Unii Europejskiej  
Pela União Europeia  
Pentru Uniunea European ă 
Za Európsku úniu  
Za Evropsko unijo  
Euroopan unionin puolesta  
För Europeiska unionen
  
Por la República de Costa Rica
  
Por la República de El Salvador
  
Por la República de Guatemala
EN 15.12.2012 Official Journal of the European Union 107
Por la República de Honduras
  
Por la República de Nicaragua
  
Por la República de Panamá
EN 108 Official Journal of the European Union 15.12.2012
ANNEX I 
ELIMINATION OF CUSTOMS DUTIES  
SECTION A 
1. For the EU Party, the elimination of customs duties described in the staging categories set out in subparagraphs (a), (b), 
(c), (e), (f), (l), (m), (n), (o), (p), (q) and (r) of paragraph 3  infra , shall be applied to the base rate indicated in its Schedule 
to this Annex.  
2. For each Republic of the CA Party, the elimination of customs duties described in the staging categories set out in 
subparagraphs (a), (b), (c), (d), (e), (f), (g), (h), (j), (k) and (q) of paragraph 3  infra , shall apply for each year of the tariff 
elimination period as follows:  
(a) if by applying the staging categories to the CA base rate, a tariff higher than the base rate of one of the Republics 
of the CA Party is obtained, the applicable tariff for that Republic shall be its base rate;  
(b) if by applying the staging categories to the CA base rate, a tariff lower or equal to the base rate of one of the 
Republics of the CA Party is obtained, the applicable tariff for that Republic shall be the result of applying the 
staging category to the CA base rate.  
3. Unless otherwise provided in the General Notes to the Schedule of each Party, the following categories apply to the 
elimination of customs duties by each Party pursuant to Article 83 (Elimination of Customs Duties) of Chapter 1 of 
Title II (Trade in Goods) of Part IV of this Agreement:  
(a) duties on goods provided for in the items in staging category A in a Party's Schedule shall be eliminated entirely 
and such goods shall be duty-free on the date of entry into force of this Agreement;  
(b) duties on goods provided for in the items in staging category B in a Party's Schedule shall be removed in three 
equal annual stages beginning on the date of entry into force of this Agreement, and such goods shall be duty- 
free, effective January 1 of year three;  
(c) duties on goods provided for in the items in staging category C in a Party's Schedule shall be removed in five 
equal annual stages beginning on the date of entry into force of this Agreement, and such goods shall be duty- 
free, effective January 1 of year five;  
(d) duties on goods provided for in the items in staging category C1 in a Party's Schedule shall be removed in six 
equal annual stages beginning on the date of entry into force of this Agreement, and such goods shall be duty- 
free, effective January 1 of year six;  
(e) duties on goods provided for in the items in staging category D in a Party's Schedule shall be removed in seven 
equal annual stages beginning on the date of entry into force of this Agreement, and such goods shall be duty- 
free, effective January 1 of year seven;  
(f) duties on goods provided for in the items in staging category E in a Party's Schedule shall be removed in ten equal 
annual stages beginning on the date of entry into force of this Agreement, and such goods shall be duty-free, 
effective January 1 of year ten;  
(g) duties on goods provided for in the items in staging category E1 in a Party's Schedule shall remain at its base rate 
from years one to five. Duties on these goods shall be removed in five equal annual stages beginning January 1 of 
year six, and such goods shall be duty-free effective January 1 of year ten;  
(h) duties on goods provided for in the items in staging category E2 in a Party's Schedule shall be removed in ten 
annual stages. Upon the date of entry into force of this Agreement, duties shall be reduced by two percent of the 
base rate and on January 1 of year two an additional two percent. As of January 1 of year three, duties shall be 
reduced by an additional eight percent of the base rate; and thereafter, an additional eight percent of the base rate 
each year until year six. As of January 1 of year seven, duties shall be reduced by an additional sixteen percent of 
the base rate, and by an additional sixteen percent each year thereafter until year nine, and such goods shall be 
duty-free effective January 1 of year ten. The duty reduction process for this category is detailed in the following 
table:EN 15.12.2012 Official Journal of the European Union 109
Annual Cut 
(Percentage)  Year  Cumulative Cut  Duty reductions under category E2  
5 % 10 % 15 %  20 %  
2 % 1  2 % 4,9 % 9,8 % 14,7 %  19,6 %  
2 4 % 4,8 % 9,6 % 14,4 %  19,2 %  
8 % 3  12 %  4,4 %  8,8 % 13,2 %  17,6 %  
4 20 %  4,0 %  8,0 % 12,0 %  16,0 %  
5 28 %  3,6 %  7,2 % 10,8 %  14,4 %  
6 36 %  3,2 %  6,4 % 9,6 %  12,8 %  
16 %  7  52 %  2,4 %  4,8 % 7,2 %  9,6 %  
8 68 %  1,6 %  3,2 % 4,8 %  6,4 %  
9 84 %  0,8 %  1,6 % 2,4 %  3,2 %  
10 100 %  0,0 % 0,0 % 0,0 %  0,0 %  
(i) duties on goods provided for in the items in staging category F in a Party's Schedule shall remain at base rate (  1 ), 
except as provided in subparagraph (c) of Article 84 (Standstill) of Chapter 1 of Title II (Trade in Goods) of Part IV 
of this Agreement. These goods are excluded from duty elimination or reduction;  
(j) duties on goods provided for in the items in staging category G in a Party's Schedule shall be removed in thirteen 
equal annual stages beginning on the date of entry into force this Agreement, and such goods shall be duty-free, 
effective January 1 of year thirteen;  
(k) duties on goods provided for in the items in staging category H in a Party's Schedule shall be removed in fifteen 
equal annual stages beginning on the date of entry into force of this Agreement, and such goods shall be duty- 
free, effective January 1 of year fifteen;  
(l) ad valorem duties on goods provided for in the items in staging category I in a Party's Schedule shall be removed 
and these goods shall be  ad valorem duty-free beginning on the date of entry into force of this Agreement. Specific 
duties on these goods, applicable under the mechanism of  "entry prices ", shall remain at base rate as indicated in 
paragraph 4, Section A of this Annex;  
(m) ad valorem duties on goods provided for in the items in staging category J in a Party's Schedule shall be removed 
and these goods shall be  ad valorem duty-free beginning on the date of entry into force of this Agreement. Specific 
duties on these goods shall remain at base rate;  
(n) ad valorem duties on goods provided for in the items in staging category K in a Party's Schedule shall be removed 
and these goods shall be  ad valorem duty-free beginning on the date of entry into force of this Agreement. Specific 
duties on these goods shall be eliminated in three annual stages beginning on the date of entry into force of this 
Agreement and such goods shall be duty-free, effective January 1 of year three;  
(o) ad valorem duties on goods provided for in the items in staging category L in a Party's Schedule shall be removed 
in three equal annual stages beginning on the date of entry into force of this Agreement and such goods shall be  
ad valorem  duty-free effective January 1 of year three. Specific duties on these goods, applicable under the 
mechanism of  "entry prices ", shall remain at base rate as indicated in paragraph 4, Section A of this Annex;  
(p) ad valorem duties on goods provided for in the items in staging category M in a Party's Schedule shall be removed 
and these goods shall be  ad valorem duty-free beginning on the date of entry into force of this Agreement. Specific 
duties on these goods shall be eliminated in ten annual stages beginning on the date of entry into force of this 
Agreement and such goods shall be duty-free, effective January 1 of year ten;EN 110 Official Journal of the European Union 15.12.2012  
( 1 ) For the Republics of the CA Party this refers to the base rate of each Republic, as indicated in the relevant Schedule.
(q) duties on goods provided for in the items in staging category Q in a Party's Schedule shall be applied as indicated 
in Appendix 1 (Import Tariff Quotas of the Republics of the CA Party) and Appendix 2 (Import Tariff Quotas of 
the EU Party) to this Annex;  
(r) duties on goods provided for in the items in staging category ST in a Party's Schedule shall be applied as indicated 
in Appendix 3 (Special Treatment on Bananas) to this Annex.  
4. Unless otherwise provided for in this Agreement, the European Union may apply the Entry Price System's customs 
duties laid down in Annex 2 of Commission Regulation (EC) No 1549/2006 of 17 October 2006.  
5. Unless otherwise provided for in this Agreement, the terms  "EA" , "AD S/Z " and  "AD F/M " included in the base rates of 
the Schedule of the EU Party refer to the customs duties laid down in Annex 1 of Commission Regulation (EC) No 
1549/2006 of 17 October 2006.  
6. For the purpose of the elimination of customs duties in accordance with Article 83 (Elimination of Customs Duties) of 
Chapter 1 of Title II (Trade in Goods) of Part IV of this Agreement, interim staged rates shall be rounded down, at 
least to the nearest tenth of a percentage point or, if the rate of duty is expressed in monetary units, at least to the 
nearest 0,1 of the official monetary unit of the Party.  
7. For the purposes of this Annex and a Party's Schedule, year one means the year in which this Agreement enters into 
force as provided in paragraph 4 of Article 353 (Entry into Force) of Part V of this Agreement.  
8. For the purposes of this Annex and a Party's Schedule, beginning in year two, each annual stage of duty reduction 
shall take effect on January 1 of the relevant year.  
9. For the purposes of paragraph 3(q) of this Annex, if the entry into force of this Agreement corresponds to a date after 
1st January and before 31st December of the same calendar year, the in quota quantity will be pro-rated on a 
proportional basis for the remainder of that calendar year.  
SECTION B 
General notes to the schedule of the Republics of the CA Party  
1. In compliance with the  Decreto No. 902 of January 9th, 2006, El Salvador applies a tariff of 15 % to all imports of iron 
and steel rods with a cross section area smaller or equal to 16 mm, with a carbon content inferior to 0,4 % of its 
weight, classified under tariff line 7214.99.90 of SAC 2007. These products are currently classified under tariff line 
7214.99.30, created by El Salvador on a national level, by the Decree previously mentioned.  
2. For the goods classified under tariff line 0808.10.00 of SAC 2007, Guatemala will continue to apply the provisions 
contained in the  Ley del Fondo de Cooperación a la Fruticultura Decidua Nacional, Decreto No. 15-2007 of the Congreso de la 
República de Guatemala  and its amendments, relating to the import duties and apple production.  
3. In case of a fiscal emergency, Guatemala may increase temporarily and automatically the customs duties applied for 
the goods classified under tariff lines 2709.00.10, 2709.00.90, 2710.11.20, 2710.11.30, 2710.19.11, 2710.19.21, 
2710.19.22 of SAC 2007. In such case, the custom duty shall not be greater than the one applied to all countries 
during the emergency period that justifies the adoption of the tariff increase.  
4. For the goods classified under tariff lines 1005.90.20, 1005.90.30, 1007.00.90, 1102.20.00, 1103.13.10, 1103.13.90 
and 1104.23.00 of SAC 2007, Honduras will maintain the application of the  Decreto No. 31-92  of March 5th, 1992 
and its regulations in the  Acuerdo No. 105-93  and its amendments.  
5. For the goods classified under tariff lines 0402.91.10, 0402.99.10, 2002.90.10 of SAC 2007, Panama will apply 
Category F, in accordance to paragraph 3(i) of Section A of this Annex.  
6. For the goods classified under tariff lines 2208.30.10, 2208.30.90 of SAC 2007, Panama will apply Category A, in 
accordance with paragraph 3(a) of Section A of this Annex.  
7. For the goods classified under tariff line 2106.90.99 of SAC 2007, Panama will apply Category F, in accordance to 
paragraph 3(i) of Section A of this Annex.  
8. Imitations of cheese are products of the physical appearance of cheese, which are reasonably deemed to be used as a 
cheese and do not meet simultaneously the three criteria set out in Note 3 to Chapter 4 of the Harmonized System. 
Usually, these products comply with at least one of the mentioned criteria.EN 15.12.2012 Official Journal of the European Union 111
Appendix 1 
I m p o r t t a r i f f - r a t e q u o t a s o f t h e R e p u b l i c s o f t h e C A P a r t y  
1. This Appendix includes import tariff-rate quotas for originating goods of the EU Party under staging category  "Q" in 
the Schedule of the Republics of the CA Party. Each Republic of the CA Party shall administer these tariff-rate quotas 
in accordance with its internal regulations.  
2. Importations under the tariff-rate quotas set forth in paragraphs 3, 5, and 7 of this Appendix shall be subject to the 
presentation of an export certificate issued by the competent authority of the EU Party.  
3. Cured hams and streaky bacon:  
(a) The Republics of the CA Party shall grant the EU Party a joint quota of 900 tonnes per year, with an annual 
growth of 45 tonnes for the goods entered in accordance with subparagraph (c). The quantity entered within quota 
shall be free of customs duties at any moment of the calendar year;  
(b) Customs duties on goods entered in aggregate quantities in excess of the quota listed in subparagraph (a), shall be 
eliminated in accordance with the provisions of category H of subparagraph 3(k) of Section A of Annex I;  
(c) Subparagraphs (a) and (b) apply to the following tariff lines in the Schedule of the Republics of the CA Party: 
0210.11.00, 0210.12.00 and 0210.19.00 of SAC 2007.  
4. Powdered Milk:  
(a) Each Republic of the CA Party shall grant the EU Party a quota for goods entered in accordance with subpara ­
graphs (b) and (d). The volume for year one and successive annual growth starting on year two for each Republic 
of the CA Party, is detailed below:  
Tonnes 
Year one  Growth per year in Tonnes  
Costa Rica 200  10  
El Salvador  200  10  
Guatemala  400  20  
Honduras  400  20  
Nicaragua 200  10  
Panama 500  25  
(b) Under this quota the aggregate quantity of goods entered under tariff lines listed in subparagraph (d) shall be free 
of customs duties in any calendar year and shall not exceed the amounts specified in the table of subparagraph (a) 
for the EU Party, for each year;  
(c) Customs duties on goods entered in aggregate quantities in excess of the amounts listed in subparagraph (a) shall 
be applied in accordance with the provisions of category F of subparagraph 3(i) of Section A of Annex I;  
(d) Subparagraphs (a), (b) and (c) apply to the following tariff lines in the Schedule of the Republics of the CA Party: 
0402.10.00, 0402.21.11, 0402.21.12, 0402.21.21, 0402.21.22 and 0402.29.00 of SAC 2007.  
5. Whey: 
(a) The Republics of the CA Party shall grant the EU Party a joint quota of 100 tonnes per year, with an annual 
growth of 10 tonnes for goods entered in accordance with subparagraph (c). The quantity entered within quota 
shall be free of customs duties at any moment of the calendar year;  
(b) Customs duties on goods entered in aggregate quantities in excess of the quota listed in subparagraph (a), shall be 
eliminated in accordance with the provisions of category B of subparagraph 3(b) of Section A of Annex I;  
(c) Subparagraphs (a) and (b) apply to the following tariff lines of the Schedule of the Republics of the CA Party: 
0404.90.00 (except lactose-free milk) of SAC 2007.EN 112 Official Journal of the European Union 15.12.2012
6. Cheese: 
(a) Each Republic of the CA Party shall provide the EU Party a quota for goods entered in accordance with subpara ­
graphs (b) and (d). The quota for year one and successive annual growth starting on year two for each Republic of 
the CA Party, is detailed below:  
Tonnes 
Year one  Growth per year in Tonnes  
Costa Rica 317  16  
El Salvador  583  29  
Guatemala  600  30  
Honduras  500  25  
Nicaragua  400  20  
Panama 600  30  
(b) Under this quota the aggregate quantity of goods entered under the tariff lines listed in subparagraph (d) shall be 
free of customs duties in any calendar year and shall not exceed the quota amount specified in the table of 
subparagraph (a) for the EU Party, for each year;  
(c) Customs duties on goods entered in aggregate quantities in excess of the amounts listed in subparagraph (a) shall 
be applied in accordance with the provisions of category F of subparagraph 3(i) of Section A of Annex I;  
(d) Subparagraphs (a), (b) and (c) apply to the following tariff lines of the Schedule of the Republics of the CA Party: 
0406.20.90, 0406.30.00, 0406.90.10, 0406.90.20 and 0406.90.90 of SAC 2007.  
7. Prepared or preserved swine meat:  
(a) The Republics of the CA Party shall grant the EU Party a joint quota of 900 tonnes per year, with an annual 
growth of 45 tonnes, for goods entered in accordance with subparagraph (c). The quantity entered within quota 
shall be free of customs duties at any moment of the calendar year;  
(b) Customs duties on goods entered in aggregate quantities in excess of the quota listed in subparagraph (a), shall be 
eliminated in accordance with the provisions of category H of subparagraph 3(k) of Section A of Annex I;  
(c) Subparagraphs (a) and (b) apply to the following tariff lines of the Schedule of the Republics of the CA Party: 
1602.41.00, 1602.42.00 and 1602.49.90 of SAC 2007.EN 15.12.2012 Official Journal of the European Union 113
Appendix 2 
I m p o r t t a r i f f - r a t e q u o t a s o f t h e E U P a r t y  
1. This Appendix includes import tariff-rate quotas for originating goods of Central America under staging category  "Q" 
in the Schedule of the EU Party. The EU Party shall administer these tariff-rate quotas in accordance with its internal 
regulations.  
2. Importations under the tariff-rate quotas set forth in paragraphs 8 to 11 of this Appendix shall be subject to the 
presentation of an export certificate issued in accordance with the provisions of paragraph 3  infra by the competent 
authority of the relevant Republic of the CA Party.  
3. The Republics of the CA Party shall agree on a distribution of the regional tariff-rate quotas set forth in paragraphs 8 
to 11 of this Appendix and, based on it, each Republic of the CA Party shall issue the corresponding export 
certificates.  
4. Garlic: 
(a) The EU Party shall grant the Republics of the CA Party a quota of 550 tonnes per year for the goods entered in 
accordance with subparagraph (c). The quantity entered within quota shall be free of customs duties at any 
moment of the calendar year;  
(b) Customs duties on goods entered in aggregate quantities in excess of the quota listed in subparagraph (a), shall be 
applied in accordance with the provisions of category F of subparagraph 3(i) of Section A of Annex I (Elimination 
of Customs Duties);  
(c) Subparagraphs (a) and (b) apply to the following tariff line in the Schedule of the EU Party: 0703 20 00.  
5. Manioc starch:  
(a) The EU Party shall grant the Republics of the CA Party a quota of 5 000 tonnes per year for the goods entered in 
accordance with subparagraph (c). The quantity entered within quota shall be free of customs duties at any 
moment of the calendar year;  
(b) Customs duties on goods entered in aggregate quantities in excess of the quota listed in subparagraph (a), shall be 
applied in accordance with the provisions of category F of subparagraph 3(i) of Section A of Annex I (Elimination 
of Customs Duties);  
(c) Subparagraphs (a) and (b) apply to the following tariff line in the Schedule of the EU Party: 1108 14 00.  
6. Sweet corn:  
(a) The EU Party shall grant the Republics of the CA Party a quota of 1 440 tonnes per year, with an annual growth 
of 120 tonnes, for the goods entered in accordance with subparagraph (c). The quantity entered within quota 
shall be free of customs duties at any moment of the calendar year;  
(b) Customs duties on goods entered in aggregate quantities in excess of the quota listed in subparagraph (a), shall be 
applied in accordance with the provisions of category J of subparagraph 3(m) of Section A of Annex I (Elim ­
ination of Customs Duties);  
(c) Subparagraphs (a) and (b) apply to the following tariff lines in the Schedule of the EU Party: 0710 40 00, 
0711 90 30, 2001 90 30, 2004 90 10 and 2005 80 00.  
7. Mushrooms: 
(a) The EU Party shall grant the Republics of the CA Party a quota of 275 tonnes per year for the goods entered in 
accordance with subparagraph (c). The quantity entered within quota shall be free of customs duties at any 
moment of the calendar year;  
(b) Customs duties on goods entered in aggregate quantities in excess of the quota listed in subparagraph (a), shall be 
applied in accordance with the provisions of category J of subparagraph 3(m) of Section A of Annex I (Elim ­
ination of Customs Duties);  
(c) Subparagraphs (a) and (b) apply to the following tariff lines in the Schedule of the EU Party: 0711 51 00, 
2003 10 20 and 2003 10 30.  
8. Beef: 
(a) The EU Party shall grant exclusively to Nicaragua a quota of 500 tonnes (Carcass Weigth Equivalent) per year, 
with an annual growth of 25 tonnes. The quantity entered within quota shall be free of customs duties at any 
moment of the calendar year;  
(b) Additionally, the EU Party shall grant the Republics of the CA Party a regional quota of 9 500 tonnes (Carcass 
Weigth Equivalent) per year, with an annual growth of 475 tonnes. The quantity entered within quota shall be 
free of customs duties at any moment of the calendar year;EN 114 Official Journal of the European Union 15.12.2012
(c) Customs duties on goods entered in aggregate quantities in excess of the quotas listed in subparagraphs (a) and 
(b), shall be applied in accordance with the provisions of category F of subparagraph 3(i) of Section A of Annex I 
(Elimination of Customs Duties);  
(d) Subparagraphs (a), (b) and (c) apply to the following tariff lines in the Schedule of the EU Party: 0201 10 00, 
0201 20 20, 0201 20 30, 0201 20 50, 0201 20 90, 0201 30 00, 0202 10 00, 0202 20 10, 0202 20 30, 
0202 20 50, 0202 20 90, 0202 30 10, 0202 30 50 and 0202 30 90.  
9. Sugar, including organic sugar, and goods with high sugar content:  
(a) The EU Party shall grant exclusively to Panama a quota of 12 000 tonnes of raw sugar equivalent (  1 ) per year, 
with an annual growth of 360 tonnes. The quantity entered within quota shall be free of customs duties at any 
moment of the calendar year;  
(b) Additionally, the EU Party shall grant the Republics of the CA Party, except Panama, a regional quota of 150 000 
tonnes of raw sugar equivalent (  2 ) per year, with an annual growth of 4 500 tonnes. The quantity entered within 
quota shall be free of customs duties at any moment of the calendar year;  
(c) Customs duties on goods entered in aggregate quantities in excess of the quotas listed in subparagraphs (a) and 
(b), shall be applied in accordance with the provisions of category F of subparagraph 3(i) of Section A of Annex I 
(Elimination of Customs Duties), for the tariff lines indicated in subparagraph (d)(i); and in accordance with the 
provisions of category J of subparagraph 3(m) of Section A of Annex I (Elimination of Customs Duties), for the 
tariff lines indicated in subparagraph (d)(ii);  
(d) Subparagraphs (a), (b) and (c) apply to the following tariff lines in the Schedule of the EU Party:  
i. 1701 11 10, 1701 11 90, 1701 91 00, 1701 99 10, 1701 99 90, 1702 30 10, 1702 30 51, 1702 30 59, 
1702 30 91, 1702 30 99, 1702 40 90, 1702 90 30, 1702 90 50, 1702 90 71, 1702 90 75, 1702 90 79, 
1702 90 80, and 1702 90 99.  
ii. 1702 50 00, 1704 90 99, 1806 10 30, 1806 10 90, 1806 20 95ex2, 1806 90 90ex2, 1901 90 99, 
2006 00 31, 2006 00 38, 2007 91 10, 2007 99 20, 2007 99 31, 2007 99 33, 2007 99 35, 2007 99 39, 
2009 11 11ex2, 2009 11 91, 2009 19 11ex2, 2009 19 91, 2009 29 11ex2, 2009 29 91, 2009 39 11ex2, 
2009 39 51, 2009 39 91, 2009 49 11ex2, 2009 49 91, 2009 80 11ex2, 2009 80 35ex2, 2009 80 61, 
2009 80 86, 2009 90 11ex2, 2009 90 21ex2, 2009 90 31, 2009 90 71, 2009 90 94, 2101 12 98ex2, 
2101 20 98ex2, 2106 90 98ex2, and 3302 10 29.  
10. Rice: 
(a) The EU Party shall grant the Republics of the CA Party a regional quota of 20 000 tonnes per year, with an 
annual growth of 1 000 tonnes. The quantity entered within quota shall be free of customs duties at any moment 
of the calendar year;  
(b) Customs duties on goods entered in aggregate quantities in excess of the quota listed in subparagraph (a), shall be 
applied in accordance with the provisions of category F of subparagraph 3(i) of Section A of Annex I (Elimination 
of Customs Duties);  
(c) Subparagraphs (a) and (b) apply to the following tariff lines in the Schedule of the EU Party: 1006 20 15, 
1006 20 17, 1006 20 96, 1006 20 98, 1006 30 25, 1006 30 27, 1006 30 46, 1006 30 48, 1006 30 65, 
1006 30 67, 1006 30 96, 1006 30 98.  
11. Bulk rum:  
(a) The EU Party shall grant exclusively to Panama a quota of 1 000 hl (pure alcohol equivalent) per year, with an 
annual growth of 50 hl. The quantity entered within quota shall be free of customs duties at any moment of the 
calendar year;  
(b) Additionally, the EU Party shall grant the Republics of the CA Party, except Panama, a regional quota of 7 000 hl 
(pure alcohol equivalent) per year, with an annual growth of 300 hl. The quantity entered within quota shall be 
free of customs duties at any moment of the calendar year;EN 15.12.2012 Official Journal of the European Union 115  
( 1 ) Raw sugar of the standard quality shall be sugar with a yield in White sugar of 92 per cent.  
( 2 ) Raw sugar of the standard quality shall be sugar with a yield in White sugar of 92 per cent.
(c) Customs duties on goods entered in aggregate quantities in excess of the quotas listed in subparagraphs (a) and 
(b), shall be applied in accordance with the provisions of category F of subparagraph 3(i) of Section A of Annex I 
(Elimination of Customs Duties);  
(d) Subparagraphs (a), (b) and (c) apply to the following tariff lines in the Schedule of the EU Party: 2208 40 51 and 
2208 40 99.EN 116 Official Journal of the European Union 15.12.2012
Appendix 3 
S p e c i a l t r e a t m e n t o n b a n a n a s  
1. For the agricultural product originating in Central America under heading 0803.00.19 of the Combined Nomenclature 
(fresh Bananas, excluding plantains) and listed under category  "ST" in the Schedule of the EU Party, the following 
preferential customs duty shall apply:  
Year  Preferential 
customs 
duty  Trigger import volume, in tonnes  
(EUR/t)  Costa Rica Panama  Honduras  Guatemala  Nicaragua  El Salvador  
Until 
31 December 2010  145  1 025 000  375 000  50 000  50 000  10 000  2 000  
1.1-31.12.2011  138  1 076 250  393 750  52 500  52 500  10 500  2 100  
1.1-31.12.2012  131  1 127 500  412 500  55 000  55 000  11 000  2 200  
1.1-31.12.2013  124  1 178 750  431 250  57 500  57 500  11 500  2 300  
1.1-31.12.2014  117  1 230 000  450 000  60 000  60 000  12 000  2 400  
1.1-31.12.2015  110  1 281 250  468 750  62 500  62 500  12 500  2 500  
1.1-31.12.2016  103  1 332 500  487 500  65 000  65 000  13 000  2 600  
1.1-31.12.2017  96  1 383 750  506 250  67 500  67 500  13 500  2 700  
1.1-31.12.2018  89  1 435 000  525 000  70 000  70 000  14 000  2 800  
1.1-31.12.2019  82  1 486 250  543 750  72 500  72 500  14 500  2 900  
1.1.2020 and after  75  not 
applicable not 
applicable not 
applicable not 
applicable not 
applicable not 
applicable 
2. The preferential customs duties indicated in the table above shall apply from the date of entry into force of this 
Agreement onwards. The duties shall not be retroactively reduced.  
3. In 2019, the Parties shall examine the improvement of tariff liberalisation of bananas.  
4. A stabilisation clause shall be based on the following elements:  
(a) A trigger import volume is set for imports from the Republics of the CA Party for each of the years during the 
transition period as indicated in the above table. The trigger volume shall apply to individual Republics of the CA 
Party as stipulated in the table above (  1 ); 
(b) Once this trigger volume is met during a calendar year, the EU Party may temporarily suspend the preferential 
customs duty set out in the table above for a period of time not exceeding three months, and not going beyond 
the end of the calendar year;  
(c) In case it suspends said preferential customs duty, the EU Party shall apply the least of the base rate (as indicated in 
its Schedule) or the MFN duty that will be applied at the time this action will be taken;  
(d) In case it applies the actions mentioned above under paragraphs (b) and (c), the EU Party shall immediately enter 
into consultations with the Republics of the CA Party to analyse and evaluate the situation on the basis of factual 
available data;  
(e) The measures mentioned above under paragraphs (b) or (c) shall be applicable only during the transition period.EN 15.12.2012 Official Journal of the European Union 117  
( 1 ) For the purpose of recording imports to be considered for the trigger volumes set out in paragraph 1, the EU Party shall requ ire the 
presentation of an export certificate issued by the competent authority of the exporting Republic of the CA Party.
Schedule of the EU Party  
CN 2007  Description  Base rate Category  Comments  
I SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS  
01 CHAPTER 1 - LIVE ANIMALS  
0101  Live horses, asses, mules and hinnies  
0101 10  –  Pure-bred breeding animals  
0101 10 10  – – Horses  Free  A  
0101 10 90  – – Other 7,7 A  
0101 90  –  Other  
– – Horses  
0101 90 11  – – – For slaughter  Free  A  
0101 90 19  – – – Other 11,5  A  
0101 90 30  – – Asses  7,7 A  
0101 90 90  – – Mules and hinnies  10,9  A  
0102  Live bovine animals  
0102 10  –  Pure-bred breeding animals  
0102 10 10  – – Heifers (female bovines that have never calved)  Free  A  
0102 10 30  – – Cows Free  A  
0102 10 90  – – Other Free  A  
0102 90  –  Other  
– – Domestic species  
0102 90 05  – – – Of a weight not exceeding 80 kg  10,2 + 93,1 EUR/ 
100 kg/net  D 
– – – Of a weight exceeding 80 kg but not exceeding 160 kg  
0102 90 21  – – – –  For slaughter  10,2 + 93,1 EUR/ 
100 kg/net  D 
0102 90 29  – – – –  Other 10,2 + 93,1 EUR/ 
100 kg/net  D 
– – – Of a weight exceeding 160 kg but not exceeding 300 kgEN 118 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0102 90 41  – – – – For slaughter  10,2 + 93,1 EUR/ 
100 kg/net  D 
0102 90 49  – – – – Other 10,2 + 93,1 EUR/ 
100 kg/net  D 
– – – Of a weight exceeding 300 kg  
– – – –  Heifers (female bovines that have never calved)  
0102 90 51  – – – – –  For slaughter  10,2 + 93,1 EUR/ 
100 kg/net  D 
0102 90 59  – – – – –  Other 10,2 + 93,1 EUR/ 
100 kg/net  D 
– – – –  Cows 
0102 90 61  – – – – –  For slaughter  10,2 + 93,1 EUR/ 
100 kg/net  D 
0102 90 69  – – – – –  Other 10,2 + 93,1 EUR/ 
100 kg/net  D 
– – – –  Other 
0102 90 71  – – – – –  For slaughter  10,2 + 93,1 EUR/ 
100 kg/net  D 
0102 90 79  – – – – –  Other 10,2 + 93,1 EUR/ 
100 kg/net  D 
0102 90 90  – – Other Free  A  
0103  Live swine  
0103 10 00  –  Pure-bred breeding animals  Free  A  
– Other 
0103 91  – – Weighing less than 50 kg  
0103 91 10  – – – Domestic species  41,2 EUR/ 
100 kg/net  D 
0103 91 90  – – – Other Free  A  
0103 92  – – Weighing 50 kg or more  
– – – Domestic species  
0103 92 11  – – – – Sows having farrowed at least once, of a weight of not less 
than 160 kg  35,1 EUR/ 
100 kg/net  DEN 15.12.2012 Official Journal of the European Union 119
CN 2007  Description  Base rate Category  Comments  
0103 92 19  – – – –  Other 41,2 EUR/ 
100 kg/net  D 
0103 92 90  – – – Other Free  A  
0104  Live sheep and goats  
0104 10  –  Sheep 
0104 10 10  – – Pure-bred breeding animals  Free  A  
– – Other 
0104 10 30  – – – Lambs (up to a year old)  80,5 EUR/ 
100 kg/net  D 
0104 10 80  – – – Other 80,5 EUR/ 
100 kg/net  D 
0104 20  –  Goats 
0104 20 10  – – Pure-bred breeding animals  3,2 A  
0104 20 90  – – Other 80,5 EUR/ 
100 kg/net  D 
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 11  – – Fowls of the species  Gallus domesticus  
– – – Grandparent and parent female chicks  
0105 11 11  – – – –  Laying stocks  52 EUR/1 000 p/st D  
0105 11 19  – – – –  Other 52 EUR/1 000 p/st D  
– – – Other 
0105 11 91  – – – –  Laying stocks  52 EUR/1 000 p/st D  
0105 11 99  – – – –  Other 52 EUR/1 000 p/st D  
0105 12 00  – – Turkeys  152 EUR/1 000 p/st D  
0105 19  – – Other 
0105 19 20  – – – Geese  152 EUR/1 000 p/st D  
0105 19 90  – – – Ducks and guinea fowls  52 EUR/1 000 p/st DEN 120 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
– Other 
0105 94 00  – – Fowls of the species  Gallus domesticus  20,9 EUR/ 
100 kg/net  D 
0105 99  – – Other 
0105 99 10  – – – Ducks  32,3 EUR/ 
100 kg/net  D 
0105 99 20  – – – Geese  31,6 EUR/ 
100 kg/net  D 
0105 99 30  – – – Turkeys  23,8 EUR/ 
100 kg/net  D 
0105 99 50  – – – Guinea fowls  34,5 EUR/ 
100 kg/net  D 
0106  Other live animals  
– Mammals  
0106 11 00  – – Primates  Free  A  
0106 12 00  – – Whales, dolphins and porpoises (mammals of the order 
Cetacea); manatees and dugongs (mammals of the order Sirenia)  Free A  
0106 19  – – Other 
0106 19 10  – – – Domestic rabbits  3,8 A  
0106 19 90  – – – Other Free  A  
0106 20 00  –  Reptiles (including snakes and turtles)  Free  A  
– Birds  
0106 31 00  – – Birds of prey  Free  A  
0106 32 00  – – Psittaciformes (including parrots, parakeets, macaws and cocka ­
toos) Free  A  
0106 39  – – Other 
0106 39 10  – – – Pigeons  6,4 B  
0106 39 90  – – – Other Free  A  
0106 90 00  –  Other Free  A  
02 CHAPTER 2 - MEAT AND EDIBLE MEAT OFFALEN 15.12.2012 Official Journal of the European Union 121
CN 2007  Description  Base rate Category  Comments  
0201  Meat of bovine animals, fresh or chilled  
0201 10 00  –  Carcases and half-carcases  12,8 + 176,8 EUR/ 
100 kg/net  Q See paragraph 8 of 
Appendix 2 to 
Annex I  
0201 20  –  Other cuts with bone in  
0201 20 20  – – 'Compensated ' quarters  12,8 + 176,8 EUR/ 
100 kg/net  Q See paragraph 8 of 
Appendix 2 to 
Annex I  
0201 20 30  – – Unseparated or separated forequarters  12,8 + 141,4 EUR/ 
100 kg/net  Q See paragraph 8 of 
Appendix 2 to 
Annex I  
0201 20 50  – – Unseparated or separated hindquarters  12,8 + 212,2 EUR/ 
100 kg/net  Q See paragraph 8 of 
Appendix 2 to 
Annex I  
0201 20 90  – – Other 12,8 + 265,2 EUR/ 
100 kg/net  Q See paragraph 8 of 
Appendix 2 to 
Annex I  
0201 30 00  –  Boneless  12,8 + 303,4 EUR/ 
100 kg/net  Q See paragraph 8 of 
Appendix 2 to 
Annex I  
0202  Meat of bovine animals, frozen  
0202 10 00  –  Carcases and half-carcases  12,8 + 176,8 EUR/ 
100 kg/net  Q See paragraph 8 of 
Appendix 2 to 
Annex I  
0202 20  –  Other cuts with bone in  
0202 20 10  – – 'Compensated ' quarters  12,8 + 176,8 EUR/ 
100 kg/net  Q See paragraph 8 of 
Appendix 2 to 
Annex I  
0202 20 30  – – Unseparated or separated forequarters  12,8 + 141,4 EUR/ 
100 kg/net  Q See paragraph 8 of 
Appendix 2 to 
Annex I  
0202 20 50  – – Unseparated or separated hindquarters  12,8 + 221,1 EUR/ 
100 kg/net  Q See paragraph 8 of 
Appendix 2 to 
Annex I  
0202 20 90  – – Other 12,8 + 265,3 EUR/ 
100 kg/net  Q See paragraph 8 of 
Appendix 2 to 
Annex I  
0202 30  –  Boneless  
0202 30 10  – – Forequarters, whole or cut into a maximum of five pieces, each 
quarter being in a single block;  'compensated ' quarters in two 
blocks, one of which contains the forequarter, whole or cut 
into a maximum of five pieces, and the other, the hindquarter, 
excluding the tenderloin, in one piece  12,8 + 221,1 EUR/ 
100 kg/net  Q See paragraph 8 of 
Appendix 2 to 
Annex IEN 122 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0202 30 50  – – Crop, chuck and blade and brisket cuts  12,8 + 221,1 EUR/ 
100 kg/net  Q See paragraph 8 of 
Appendix 2 to 
Annex I  
0202 30 90  – – Other 12,8 + 304,1 EUR/ 
100 kg/net  Q See paragraph 8 of 
Appendix 2 to 
Annex I  
0203  Meat of swine, fresh, chilled or frozen  
– Fresh or chilled  
0203 11  – – Carcases and half-carcases  
0203 11 10  – – – Of domestic swine  53,6 EUR/ 
100 kg/net  D 
0203 11 90  – – – Other Free  A  
0203 12  – – Hams, shoulders and cuts thereof, with bone in  
– – – Of domestic swine  
0203 12 11  – – – – Hams and cuts thereof  77,8 EUR/ 
100 kg/net  D 
0203 12 19  – – – – Shoulders and cuts thereof  60,1 EUR/ 
100 kg/net  D 
0203 12 90  – – – Other Free  A  
0203 19  – – Other  
– – – Of domestic swine  
0203 19 11  – – – – Fore-ends and cuts thereof  60,1 EUR/ 
100 kg/net  D 
0203 19 13  – – – – Loins and cuts thereof, with bone in  86,9 EUR/ 
100 kg/net  D 
0203 19 15  – – – – Bellies (streaky) and cuts thereof  46,7 EUR/ 
100 kg/net  D 
– – – –  Other 
0203 19 55  – – – – –  Boneless  86,9 EUR/ 
100 kg/net  D 
0203 19 59  – – – – –  Other 86,9 EUR/ 
100 kg/net  D 
0203 19 90  – – – Other Free  A  
– Frozen  
0203 21  – – Carcases and half-carcasesEN 15.12.2012 Official Journal of the European Union 123
CN 2007  Description  Base rate Category  Comments  
0203 21 10  – – – Of domestic swine  53,6 EUR/ 
100 kg/net  D 
0203 21 90  – – – Other Free  A  
0203 22  – – Hams, shoulders and cuts thereof, with bone in  
– – – Of domestic swine  
0203 22 11  – – – –  Hams and cuts thereof  77,8 EUR/ 
100 kg/net  D 
0203 22 19  – – – –  Shoulders and cuts thereof  60,1 EUR/ 
100 kg/net  D 
0203 22 90  – – – Other Free  A  
0203 29  – – Other  
– – – Of domestic swine  
0203 29 11  – – – –  Fore-ends and cuts thereof  60,1 EUR/ 
100 kg/net  D 
0203 29 13  – – – –  Loins and cuts thereof, with bone in  86,9 EUR/ 
100 kg/net  D 
0203 29 15  – – – –  Bellies (streaky) and cuts thereof  46,7 EUR/ 
100 kg/net  D 
– – – –  Other 
0203 29 55  – – – – –  Boneless  86,9 EUR/ 
100 kg/net  D 
0203 29 59  – – – – –  Other 86,9 EUR/ 
100 kg/net  D 
0203 29 90  – – – Other Free  A  
0204  Meat of sheep or goats, fresh, chilled or frozen  
0204 10 00  –  Carcases and half-carcases of lamb, fresh or chilled  12,8 + 171,3 EUR/ 
100 kg/net  F 
– Other meat of sheep, fresh or chilled  
0204 21 00  – – Carcases and half-carcases  12,8 + 171,3 EUR/ 
100 kg/net  F 
0204 22  – – Other cuts with bone in  
0204 22 10  – – – Short forequarters  12,8 + 119,9 EUR/ 
100 kg/net  FEN 124 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0204 22 30  – – – Chines and/or best ends  12,8 + 188,5 EUR/ 
100 kg/net  F 
0204 22 50  – – – Legs  12,8 + 222,7 EUR/ 
100 kg/net  F 
0204 22 90  – – – Other 12,8 + 222,7 EUR/ 
100 kg/net  F 
0204 23 00  – – Boneless  12,8 + 311,8 EUR/ 
100 kg/net  F 
0204 30 00  –  Carcases and half-carcases of lamb, frozen  12,8 + 128,8 EUR/ 
100 kg/net  F 
– Other meat of sheep, frozen  
0204 41 00  – – Carcases and half-carcases  12,8 + 128,8 EUR/ 
100 kg/net  F 
0204 42  – – Other cuts with bone in  
0204 42 10  – – – Short forequarters  12,8 + 90,2 EUR/ 
100 kg/net  F 
0204 42 30  – – – Chines and/or best ends  12,8 + 141,7 EUR/ 
100 kg/net  F 
0204 42 50  – – – Legs  12,8 + 167,5 EUR/ 
100 kg/net  F 
0204 42 90  – – – Other 12,8 + 167,5 EUR/ 
100 kg/net  F 
0204 43  – – Boneless  
0204 43 10  – – – Of lamb  12,8 + 234,5 EUR/ 
100 kg/net  F 
0204 43 90  – – – Other 12,8 + 234,5 EUR/ 
100 kg/net  F 
0204 50  –  Meat of goats  
– – Fresh or chilled  
0204 50 11  – – – Carcases and half-carcases  12,8 + 171,3 EUR/ 
100 kg/net  FEN 15.12.2012 Official Journal of the European Union 125
CN 2007  Description  Base rate Category  Comments  
0204 50 13  – – – Short forequarters  12,8 + 119,9 EUR/ 
100 kg/net  F 
0204 50 15  – – – Chines and/or best ends  12,8 + 188,5 EUR/ 
100 kg/net  F 
0204 50 19  – – – Legs  12,8 + 222,7 EUR/ 
100 kg/net  F 
– – – Other 
0204 50 31  – – – –  Cuts with bone in  12,8 + 222,7 EUR/ 
100 kg/net  F 
0204 50 39  – – – –  Boneless cuts  12,8 + 311,8 EUR/ 
100 kg/net  F 
– – Frozen  
0204 50 51  – – – Carcases and half-carcases  12,8 + 128,8 EUR/ 
100 kg/net  F 
0204 50 53  – – – Short forequarters  12,8 + 90,2 EUR/ 
100 kg/net  F 
0204 50 55  – – – Chines and/or best ends  12,8 + 141,7 EUR/ 
100 kg/net  F 
0204 50 59  – – – Legs  12,8 + 167,5 EUR/ 
100 kg/net  F 
– – – Other 
0204 50 71  – – – –  Cuts with bone in  12,8 + 167,5 EUR/ 
100 kg/net  F 
0204 50 79  – – – –  Boneless cuts  12,8 + 234,5 EUR/ 
100 kg/net  F 
0205 00  Meat of horses, asses, mules or hinnies, fresh, chilled or frozen  
0205 00 20  –  Fresh or chilled  5,1 A  
0205 00 80  –  Frozen  5,1 A  
0206  Edible offal of bovine animals, swine, sheep, goats, horses, asses, 
mules or hinnies, fresh, chilled or frozen  
0206 10  –  Of bovine animals, fresh or chilledEN 126 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0206 10 10  – – For the manufacture of pharmaceutical products  Free  A  
– – Other 
0206 10 91  – – – Livers  Free  A  
0206 10 95  – – – Thick skirt and thin skirt  12,8 + 303,4 EUR/ 
100 kg/net  F 
0206 10 99  – – – Other Free  A  
– Of bovine animals, frozen  
0206 21 00  – – Tongues  Free  A  
0206 22 00  – – Livers  Free  A  
0206 29  – – Other 
0206 29 10  – – – For the manufacture of pharmaceutical products  Free  A  
– – – Other 
0206 29 91  – – – – Thick skirt and thin skirt  12,8 + 304,1 EUR/ 
100 kg/net  F 
0206 29 99  – – – – Other Free  A  
0206 30 00  –  Of swine, fresh or chilled  Free  A  
– Of swine, frozen  
0206 41 00  – – Livers  Free  A  
0206 49  – – Other 
0206 49 20  – – – Of domestic swine  Free  A  
0206 49 80  – – – Other Free  A  
0206 80  –  Other, fresh or chilled  
0206 80 10  – – For the manufacture of pharmaceutical products  Free  A  
– – Other 
0206 80 91  – – – Of horses, asses, mules and hinnies  6,4 A  
0206 80 99  – – – Of sheep and goats  Free  A  
0206 90  –  Other, frozen  
0206 90 10  – – For the manufacture of pharmaceutical products  Free  AEN 15.12.2012 Official Journal of the European Union 127
CN 2007  Description  Base rate Category  Comments  
– – Other 
0206 90 91  – – – Of horses, asses, mules and hinnies  6,4 A  
0206 90 99  – – – Of sheep and goats  Free  A  
0207  Meat and edible offal, of the poultry of heading 0105, fresh, chilled 
or frozen  
– Of fowls of the species  Gallus domesticus  
0207 11  – – Not cut in pieces, fresh or chilled  
0207 11 10  – – – Plucked and gutted, with heads and feet, known as  '83 % 
chickens ' 26,2 EUR/ 
100 kg/net  F 
0207 11 30  – – – Plucked and drawn, without heads and feet but with necks, 
hearts, livers and gizzards, known as  '70 % chickens ' 29,9 EUR/ 
100 kg/net  F 
0207 11 90  – – – Plucked and drawn, without heads and feet and without necks, 
hearts, livers and gizzards, known as  '65 % chickens ', or 
otherwise presented  32,5 EUR/ 
100 kg/net  F 
0207 12  – – Not cut in pieces, frozen  
0207 12 10  – – – Plucked and drawn, without heads and feet but with necks, 
hearts, livers and gizzards, known as  '70 % chickens ' 29,9 EUR/ 
100 kg/net  F 
0207 12 90  – – – Plucked and drawn, without heads and feet and without necks, 
hearts, livers and gizzards, known as  '65 % chickens ', or 
otherwise presented  32,5 EUR/ 
100 kg/net  F 
0207 13  – – Cuts and offal, fresh or chilled  
– – – Cuts  
0207 13 10  – – – –  Boneless  102,4 EUR/ 
100 kg/net  F 
– – – –  With bone in  
0207 13 20  – – – – –  Halves or quarters  35,8 EUR/ 
100 kg/net  F 
0207 13 30  – – – – –  Whole wings, with or without tips  26,9 EUR/ 
100 kg/net  F 
0207 13 40  – – – – –  Backs, necks, backs with necks attached, rumps and wing- 
tips 18,7 EUR/ 
100 kg/net  F 
0207 13 50  – – – – –  Breasts and cuts thereof  60,2 EUR/ 
100 kg/net  F 
0207 13 60  – – – – –  Legs and cuts thereof  46,3 EUR/ 
100 kg/net  F 
0207 13 70  – – – – –  Other 100,8 EUR/ 
100 kg/net  F 
– – – OffalEN 128 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0207 13 91  – – – – Livers  6,4 B  
0207 13 99  – – – – Other 18,7 EUR/ 
100 kg/net  F 
0207 14  – – Cuts and offal, frozen  
– – – Cuts  
0207 14 10  – – – – Boneless  102,4 EUR/ 
100 kg/net  F 
– – – –  With bone in  
0207 14 20  – – – – –  Halves or quarters  35,8 EUR/ 
100 kg/net  F 
0207 14 30  – – – – –  Whole wings, with or without tips  26,9 EUR/ 
100 kg/net  F 
0207 14 40  – – – – –  Backs, necks, backs with necks attached, rumps and wing- 
tips 18,7 EUR/ 
100 kg/net  F 
0207 14 50  – – – – –  Breasts and cuts thereof  60,2 EUR/ 
100 kg/net  F 
0207 14 60  – – – – –  Legs and cuts thereof  46,3 EUR/ 
100 kg/net  F 
0207 14 70  – – – – –  Other 100,8 EUR/ 
100 kg/net  F 
– – – Offal 
0207 14 91  – – – – Livers  6,4 A  
0207 14 99  – – – – Other 18,7 EUR/ 
100 kg/net  F 
– Of turkeys  
0207 24  – – Not cut in pieces, fresh or chilled  
0207 24 10  – – – Plucked and drawn, without heads and feet but with necks, 
hearts, livers and gizzards, known as  '80 % turkeys ' 34 EUR/100 kg/net  F  
0207 24 90  – – – Plucked and drawn, without heads and feet and without necks, 
hearts, livers and gizzards, known as  '73 % turkeys ', or 
otherwise presented  37,3 EUR/ 
100 kg/net  F 
0207 25  – – Not cut in pieces, frozen  
0207 25 10  – – – Plucked and drawn, without heads and feet but with necks, 
hearts, livers and gizzards, known as  '80 % turkeys ' 34 EUR/100 kg/net  F  
0207 25 90  – – – Plucked and drawn, without heads and feet and without necks, 
hearts, livers and gizzards, known as  '73 % turkeys ', or 
otherwise presented  37,3 EUR/ 
100 kg/net  FEN 15.12.2012 Official Journal of the European Union 129
CN 2007  Description  Base rate Category  Comments  
0207 26  – – Cuts and offal, fresh or chilled  
– – – Cuts  
0207 26 10  – – – –  Boneless  85,1 EUR/ 
100 kg/net  F 
– – – –  With bone in  
0207 26 20  – – – – –  Halves or quarters  41 EUR/100 kg/net  F  
0207 26 30  – – – – –  Whole wings, with or without tips  26,9 EUR/ 
100 kg/net  F 
0207 26 40  – – – – –  Backs, necks, backs with necks attached, rumps and wing- 
tips 18,7 EUR/ 
100 kg/net  F 
0207 26 50  – – – – –  Breasts and cuts thereof  67,9 EUR/ 
100 kg/net  F 
– – – – –  Legs and cuts thereof  
0207 26 60  – – – – – –  Drumsticks and cuts of drumsticks  25,5 EUR/ 
100 kg/net  F 
0207 26 70  – – – – – –  Other 46 EUR/100 kg/net  F  
0207 26 80  – – – – –  Other 83 EUR/100 kg/net  F  
– – – Offal 
0207 26 91  – – – –  Livers  6,4 B  
0207 26 99  – – – –  Other 18,7 EUR/ 
100 kg/net  F 
0207 27  – – Cuts and offal, frozen  
– – – Cuts  
0207 27 10  – – – –  Boneless  85,1 EUR/ 
100 kg/net  F 
– – – –  With bone in  
0207 27 20  – – – – –  Halves or quarters  41 EUR/100 kg/net  F  
0207 27 30  – – – – –  Whole wings, with or without tips  26,9 EUR/ 
100 kg/net  FEN 130 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0207 27 40  – – – – –  Backs, necks, backs with necks attached, rumps and wing- 
tips 18,7 EUR/ 
100 kg/net  F 
0207 27 50  – – – – –  Breasts and cuts thereof  67,9 EUR/ 
100 kg/net  F 
– – – – –  Legs and cuts thereof  
0207 27 60  – – – – – –  Drumsticks and cuts thereof  25,5 EUR/ 
100 kg/net  F 
0207 27 70  – – – – – –  Other 46 EUR/100 kg/net  F  
0207 27 80  – – – – –  Other 83 EUR/100 kg/net  F  
– – – Offal 
0207 27 91  – – – – Livers  6,4 A  
0207 27 99  – – – – Other 18,7 EUR/ 
100 kg/net  F 
– Of ducks, geese or guinea fowls  
0207 32  – – Not cut in pieces, fresh or chilled  
– – – Of ducks  
0207 32 11  – – – – Plucked, bled, gutted but not drawn, with heads and feet, 
known as  '85 % ducks ' 38 EUR/100 kg/net  F  
0207 32 15  – – – – Plucked and drawn, without heads and feet but with necks, 
hearts, livers and gizzards, known as  '70 % ducks ' 46,2 EUR/ 
100 kg/net  F 
0207 32 19  – – – – Plucked and drawn, without heads and feet and without 
necks, hearts, livers and gizzards, known as  '63 % ducks ', 
or otherwise presented  51,3 EUR/ 
100 kg/net  F 
– – – Of geese  
0207 32 51  – – – – Plucked, bled, not drawn, with heads and feet, known as  
'82 % geese ' 45,1 EUR/ 
100 kg/net  F 
0207 32 59  – – – – Plucked and drawn, without heads and feet, with or without 
hearts and gizzards, known as  '75 % geese ', or otherwise 
presented  48,1 EUR/ 
100 kg/net  F 
0207 32 90  – – – Of guinea fowls  49,3 EUR/ 
100 kg/net  F 
0207 33  – – Not cut in pieces, frozen  
– – – Of ducksEN 15.12.2012 Official Journal of the European Union 131
CN 2007  Description  Base rate Category  Comments  
0207 33 11  – – – –  Plucked and drawn, without heads and feet but with necks, 
hearts, livers and gizzards, known as  '70 % ducks ' 46,2 EUR/ 
100 kg/net  F 
0207 33 19  – – – –  Plucked and drawn, without heads and feet and without 
necks, hearts, livers and gizzards, known as  '63 % ducks ', 
or otherwise presented  51,3 EUR/ 
100 kg/net  F 
– – – Of geese  
0207 33 51  – – – –  Plucked, bled, not drawn, with heads and feet, known as  
'82 % geese ' 45,1 EUR/ 
100 kg/net  F 
0207 33 59  – – – –  Plucked and drawn, without heads and feet, with or without 
hearts and gizzards, known as  '75 % geese ', or otherwise 
presented  48,1 EUR/ 
100 kg/net  F 
0207 33 90  – – – Of guinea fowls  49,3 EUR/ 
100 kg/net  F 
0207 34  – – Fatty livers, fresh or chilled  
0207 34 10  – – – Of geese  Free  A  
0207 34 90  – – – Of ducks  Free  A  
0207 35  – – Other, fresh or chilled  
– – – Cuts  
– – – –  Boneless  
0207 35 11  – – – – –  Of geese  110,5 EUR/ 
100 kg/net  F 
0207 35 15  – – – – –  Of ducks or guinea fowls  128,3 EUR/ 
100 kg/net  F 
– – – –  With bone in  
– – – – –  Halves or quarters  
0207 35 21  – – – – – –  Of ducks  56,4 EUR/ 
100 kg/net  F 
0207 35 23  – – – – – –  Of geese  52,9 EUR/ 
100 kg/net  F 
0207 35 25  – – – – – –  Of guinea fowls  54,2 EUR/ 
100 kg/net  F 
0207 35 31  – – – – –  Whole wings, with or without tips  26,9 EUR/ 
100 kg/net  F 
0207 35 41  – – – – –  Backs, necks, backs with necks attached, rumps and wing- 
tips 18,7 EUR/ 
100 kg/net  F 
– – – – –  Breasts and cuts thereofEN 132 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0207 35 51  – – – – – –  Of geese  86,5 EUR/ 
100 kg/net  F 
0207 35 53  – – – – – –  Of ducks or guinea fowls  115,5 EUR/ 
100 kg/net  F 
– – – – –  Legs and cuts thereof  
0207 35 61  – – – – – –  Of geese  69,7 EUR/ 
100 kg/net  F 
0207 35 63  – – – – – –  Of ducks or guinea fowls  46,3 EUR/ 
100 kg/net  F 
0207 35 71  – – – – –  Goose or duck paletots  66 EUR/100 kg/net  F  
0207 35 79  – – – – –  Other 123,2 EUR/ 
100 kg/net  F 
– – – Offal 
0207 35 91  – – – – Livers, other than fatty livers  6,4 B  
0207 35 99  – – – – Other 18,7 EUR/ 
100 kg/net  F 
0207 36  – – Other, frozen  
– – – Cuts  
– – – –  Boneless  
0207 36 11  – – – – –  Of geese  110,5 EUR/ 
100 kg/net  F 
0207 36 15  – – – – –  Of ducks or guinea fowls  128,3 EUR/ 
100 kg/net  F 
– – – –  With bone in  
– – – – –  Halves or quarters  
0207 36 21  – – – – – –  Of ducks  56,4 EUR/ 
100 kg/net  F 
0207 36 23  – – – – – –  Of geese  52,9 EUR/ 
100 kg/net  F 
0207 36 25  – – – – – –  Of guinea fowls  54,2 EUR/ 
100 kg/net  F 
0207 36 31  – – – – –  Whole wings, with or without tips  26,9 EUR/ 
100 kg/net  F 
0207 36 41  – – – – –  Backs, necks, backs with necks attached, rumps and wing- 
tips 18,7 EUR/ 
100 kg/net  FEN 15.12.2012 Official Journal of the European Union 133
CN 2007  Description  Base rate Category  Comments  
– – – – –  Breasts and cuts thereof  
0207 36 51  – – – – – –  Of geese  86,5 EUR/ 
100 kg/net  F 
0207 36 53  – – – – – –  Of ducks or guinea fowls  115,5 EUR/ 
100 kg/net  F 
– – – – –  Legs and cuts thereof  
0207 36 61  – – – – – –  Of geese  69,7 EUR/ 
100 kg/net  F 
0207 36 63  – – – – – –  Of ducks or guinea fowls  46,3 EUR/ 
100 kg/net  F 
0207 36 71  – – – – –  Goose or duck paletots  66 EUR/100 kg/net  F  
0207 36 79  – – – – –  Other 123,2 EUR/ 
100 kg/net  F 
– – – Offal  
– – – –  Livers  
0207 36 81  – – – – –  Fatty livers of geese  Free  A  
0207 36 85  – – – – –  Fatty livers of ducks  Free  A  
0207 36 89  – – – – –  Other 6,4 A  
0207 36 90  – – – –  Other 18,7 EUR/ 
100 kg/net  F 
0208  Other meat and edible meat offal, fresh, chilled or frozen  
0208 10  –  Of rabbits or hares  
– – Of domestic rabbits  
0208 10 11  – – – Fresh or chilled  6,4 A  
0208 10 19  – – – Frozen  6,4 A  
0208 10 90  – – Other Free  A  
0208 30 00  –  Of primates  9  A  
0208 40  –  Of whales, dolphins and porpoises (mammals of the order 
Cetacea); of manatees and dugongs (mammals of the order 
Sirenia)  
0208 40 10  – – Whale meat  6,4 AEN 134 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0208 40 90  – – Other 9  A  
0208 50 00  –  Of reptiles (including snakes and turtles)  9  A  
0208 90  –  Other 
0208 90 10  – – Of domestic pigeons  6,4 A  
– – Of game, other than of rabbits or hares  
0208 90 20  – – – Of quails  Free  A  
0208 90 40  – – – Other Free  A  
0208 90 55  – – Seal meat  6,4 A  
0208 90 60  – – Of reindeer  9  A  
0208 90 70  – – Frogs' legs  6,4 A  
0208 90 95  – – Other 9  A  
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  
– Subcutaneous pig fat  
0209 00 11  – – Fresh, chilled, frozen, salted or in brine  21,4 EUR/ 
100 kg/net  D 
0209 00 19  – – Dried or smoked  23,6 EUR/ 
100 kg/net  D 
0209 00 30  –  Pig fat, other than that of subheading 0209 00 11 or 
0209 00 19  12,9 EUR/ 
100 kg/net  D 
0209 00 90  –  Poultry fat  41,5 EUR/ 
100 kg/net  D 
0210  Meat and edible meat offal, salted, in brine, dried or smoked; edible 
flours and meals of meat or meat offal  
– Meat of swine  
0210 11  – – Hams, shoulders and cuts thereof, with bone in  
– – – Of domestic swine  
– – – –  Salted or in brine  
0210 11 11  – – – – –  Hams and cuts thereof  77,8 EUR/ 
100 kg/net  D 
0210 11 19  – – – – –  Shoulders and cuts thereof  60,1 EUR/ 
100 kg/net  DEN 15.12.2012 Official Journal of the European Union 135
CN 2007  Description  Base rate Category  Comments  
– – – –  Dried or smoked  
0210 11 31  – – – – –  Hams and cuts thereof  151,2 EUR/ 
100 kg/net  D 
0210 11 39  – – – – –  Shoulders and cuts thereof  119 EUR/100 kg/net  D  
0210 11 90  – – – Other 15,4  C  
0210 12  – – Bellies (streaky) and cuts thereof  
– – – Of domestic swine  
0210 12 11  – – – –  Salted or in brine  46,7 EUR/ 
100 kg/net  D 
0210 12 19  – – – –  Dried or smoked  77,8 EUR/ 
100 kg/net  D 
0210 12 90  – – – Other 15,4  C  
0210 19  – – Other  
– – – Of domestic swine  
– – – –  Salted or in brine  
0210 19 10  – – – – –  Bacon sides or spencers  68,7 EUR/ 
100 kg/net  D 
0210 19 20  – – – – –  Three-quarter sides or middles  75,1 EUR/ 
100 kg/net  D 
0210 19 30  – – – – –  Fore-ends and cuts thereof  60,1 EUR/ 
100 kg/net  D 
0210 19 40  – – – – –  Loins and cuts thereof  86,9 EUR/ 
100 kg/net  D 
0210 19 50  – – – – –  Other 86,9 EUR/ 
100 kg/net  D 
– – – –  Dried or smoked  
0210 19 60  – – – – –  Fore-ends and cuts thereof  119 EUR/100 kg/net  D  
0210 19 70  – – – – –  Loins and cuts thereof  149,6 EUR/ 
100 kg/net  D 
– – – – –  Other 
0210 19 81  – – – – – –  Boneless  151,2 EUR/ 
100 kg/net  DEN 136 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0210 19 89  – – – – – –  Other 151,2 EUR/ 
100 kg/net  D 
0210 19 90  – – – Other 15,4  C  
0210 20  –  Meat of bovine animals  
0210 20 10  – – With bone in  15,4 + 265,2 EUR/ 
100 kg/net  F 
0210 20 90  – – Boneless  15,4 + 303,4 EUR/ 
100 kg/net  F 
– Other, including edible flours and meals of meat or meat offal  
0210 91 00  – – Of primates  15,4  C  
0210 92 00  – – Of whales, dolphins and porpoises (mammals of the order 
Cetacea); of manatees and dugongs (mammals of the order 
Sirenia)  15,4 C  
0210 93 00  – – Of reptiles (including snakes and turtles)  15,4  C  
0210 99  – – Other  
– – – Meat 
0210 99 10  – – – – Of horses, salted, in brine or dried  6,4 A  
– – – –  Of sheep and goats  
0210 99 21  – – – – –  With bone in  222,7 EUR/ 
100 kg/net  F 
0210 99 29  – – – – –  Boneless  311,8 EUR/ 
100 kg/net  F 
0210 99 31  – – – – Of reindeer  15,4  C  
0210 99 39  – – – – Other 130,0 EUR/ 
100 kg/net  F 
– – – Offal  
– – – –  Of domestic swine  
0210 99 41  – – – – –  Livers  64,9 EUR/ 
100 kg/net  D 
0210 99 49  – – – – –  Other 47,2 EUR/ 
100 kg/net  D 
– – – –  Of bovine animalsEN 15.12.2012 Official Journal of the European Union 137
CN 2007  Description  Base rate Category  Comments  
0210 99 51  – – – – –  Thick skirt and thin skirt  15,4 + 303,4 EUR/ 
100 kg/net  D 
0210 99 59  – – – – –  Other 12,8  A  
0210 99 60  – – – –  Of sheep and goats  15,4  A  
– – – –  Other  
– – – – –  Poultry liver  
0210 99 71  – – – – – –  Fatty livers of geese or ducks, salted or in brine  Free  A  
0210 99 79  – – – – – –  Other 6,4 B  
0210 99 80  – – – – –  Other 15,4  A  
0210 99 90  – – – Edible flours and meals of meat or meat offal  15,4 + 303,4 EUR/ 
100 kg/net  D 
03 CHAPTER 3 - FISH AND CRUSTACEANS, MOLLUSCS AND 
OTHER AQUATIC INVERTEBRATES 
0301  Live fish 
0301 10  –  Ornamental fish  
0301 10 10  – – Freshwater fish  Free  A  
0301 10 90  – – Saltwater fish  7,5 A  
– Other live fish  
0301 91  – – Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus 
apache  and  Oncorhynchus chrysogaster ) 
0301 91 10  – – – Of the species  Oncorhynchus apache  or Oncorhynchus chrysogaster  8  A  
0301 91 90  – – – Other 12  A  
0301 92 00  – – Eels ( Anguilla  spp.) Free  A  
0301 93 00  – – Carp 8  A  
0301 94 00  – – Bluefin tunas ( Thunnus thynnus ) 16  A  
0301 95 00  – – Southern bluefin tunas ( Thunnus maccoyii ) 16  A  
0301 99  – – Other  
– – – Freshwater fishEN 138 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0301 99 11  – – – – Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou and  Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho 
hucho ) 2 A  
0301 99 19  – – – – Other 8  A  
0301 99 80  – – – Saltwater fish  16  A  
0302  Fish, fresh or chilled, excluding fish fillets and other fish meat of 
heading 0304  
– Salmonidae, excluding livers and roes  
0302 11  – – Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus 
apache  and  Oncorhynchus chrysogaster ) 
0302 11 10  – – – Of the species  Oncorhynchus apache  or Oncorhynchus chrysogaster  8  A  
0302 11 20  – – – Of the species  Oncorhynchus mykiss , with heads and gills on, 
gutted, weighing more than 1,2 kg each, or with heads off, 
gilled and gutted, weighing more than 1 kg each  12 A  
0302 11 80  – – – Other 12  A  
0302 12 00  – – Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou  and  Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) 2 A  
0302 19 00  – – Other 8  A  
– Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scoph ­
thalmidae  and  Citharidae ), excluding livers and roes  
0302 21  – – Halibut ( Reinhardtius hippoglossoides, Hippoglossus hippoglossus, 
Hippoglossus stenolepis ) 
0302 21 10  – – – Lesser or Greenland halibut ( Reinhardtius hippoglossoides ) 8  A  
0302 21 30  – – – Atlantic halibut ( Hippoglossus hippoglossus ) 8  A  
0302 21 90  – – – Pacific halibut ( Hippoglossus stenolepis ) 15  A  
0302 22 00  – – Plaice ( Pleuronectes platessa ) 7,5 A  
0302 23 00  – – Sole ( Solea  spp.) 15 A  
0302 29  – – Other 
0302 29 10  – – – Megrim ( Lepidorhombus  spp.) 15  A  
0302 29 90  – – – Other 15  A  
– Tunas (of the genus  Thunnus ), skipjack or stripe-bellied bonito 
(Euthynnus ( Katsuwonus ) pelamis ), excluding livers and roesEN 15.12.2012 Official Journal of the European Union 139
CN 2007  Description  Base rate Category  Comments  
0302 31  – – Albacore or longfinned tunas ( Thunnus alalunga ) 
0302 31 10  – – – For the industrial manufacture of products of heading 1604  0  A  
0302 31 90  – – – Other 22  A  
0302 32  – – Yellowfin tunas ( Thunnus albacares ) 
0302 32 10  – – – For the industrial manufacture of products of heading 1604  0  A  
0302 32 90  – – – Other 22  A  
0302 33  – – Skipjack or stripe-bellied bonito  
0302 33 10  – – – For the industrial manufacture of products of heading 1604  0  A  
0302 33 90  – – – Other 22  A  
0302 34  – – Bigeye tunas ( Thunnus obesus ) 
0302 34 10  – – – For the industrial manufacture of products of heading 1604  0  A  
0302 34 90  – – – Other 22  A  
0302 35  – – Bluefin tunas ( Thunnus thynnus ) 
0302 35 10  – – – For the industrial manufacture of products of heading 1604  0  A  
0302 35 90  – – – Other 22  A  
0302 36  – – Southern bluefin tunas ( Thunnus maccoyii ) 
0302 36 10  – – – For the industrial manufacture of products of heading 1604  0  A  
0302 36 90  – – – Other 22  A  
0302 39  – – Other 
0302 39 10  – – – For the industrial manufacture of products of heading 1604  0  A  
0302 39 90  – – – Other 22  A  
0302 40 00  –  Herrings ( Clupea harengus, Clupea pallasii ), excluding livers and 
roes 15 A  
0302 50  –  Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ), excluding 
livers and roes  
0302 50 10  – – Of the species  Gadus morhua 12  A  
0302 50 90  – – Other 12  A  
– Other fish, excluding livers and roes  
0302 61  – – Sardines ( Sardina pilchardus, Sardinops  spp.), sardinella ( Sardinella  
spp.), brisling or sprats ( Sprattus sprattus ) 
0302 61 10  – – – Sardines of the species  Sardina pilchardus  23  AEN 140 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0302 61 30  – – – Sardines of the genus  Sardinops ; sardinella ( Sardinella  spp.) 15  A  
0302 61 80  – – – Brisling or sprats ( Sprattus sprattus ) 13 A  
0302 62 00  – – Haddock ( Melanogrammus aeglefinus ) 7,5 A  
0302 63 00  – – Coalfish ( Pollachius virens ) 7,5 A  
0302 64 00  – – Mackerel ( Scomber scombrus, Scomber australasicus, Scomber 
japonicus ) 20 A  
0302 65  – – Dogfish and other sharks  
0302 65 20  – – – Dogfish of the species  Squalus acanthias  6  A  
0302 65 50  – – – Dogfish of the species  Scyliorhinus  spp.  6  A  
0302 65 90  – – – Other 8  A  
0302 66 00  – – Eels ( Anguilla  spp.) Free  A  
0302 67 00  – – Swordfish ( Xiphias gladius ) 15  A  
0302 68 00  – – Toothfish (Dissostichus  spp.) 15  A  
0302 69  – – Other  
– – – Freshwater fish  
0302 69 11  – – – – Carp 8  A  
0302 69 19  – – – – Other 8  A  
– – – Saltwater fish  
– – – –  Fish of the genus  Euthynnus , other than the skipjack or stripe- 
bellied bonitos ( Euthynnus (Katsuwonus) pelamis ) mentioned in 
subheading 0302 33  
0302 69 21  – – – – –  For the industrial manufacture of products of heading 1604  0  A  
0302 69 25  – – – – –  Other 22  A  
– – – –  Redfish ( Sebastes  spp.) 
0302 69 31  – – – – –  Of the species  Sebastes marinus  7,5 A  
0302 69 33  – – – – –  Other 7,5 A  
0302 69 35  – – – – Fish of the species  Boreogadus saida  12  A  
0302 69 41  – – – – Whiting ( Merlangius merlangus ) 7,5 A  
0302 69 45  – – – – Ling ( Molva spp.) 7,5 A  
0302 69 51  – – – – Alaska pollack ( Theragra chalcogramma ) and pollack ( Pollachius 
pollachius ) 7,5 AEN 15.12.2012 Official Journal of the European Union 141
CN 2007  Description  Base rate Category  Comments  
0302 69 55  – – – –  Anchovies ( Engraulis  spp.) 15  A  
0302 69 61  – – – –  Sea bream ( Dentex dentex and  Pagellus spp.)  15  A  
– – – –  Hake ( Merluccius  spp.,  Urophycis  spp.)  
– – – – –  Hake of the genus  Merluccius  
0302 69 66  – – – – – –  Cape hake (shallow-water hake) ( Merluccius capensis ) and 
deepwater hake (deepwater Cape hake) ( Merluccius para ­
doxus ) 15 A  
0302 69 67  – – – – – –  Southern hake ( Merluccius australis ) 15  A  
0302 69 68  – – – – – –  Other 15  A  
0302 69 69  – – – – –  Hake of the genus  Urophycis  15  A  
0302 69 75  – – – –  Ray's bream ( Brama  spp.) 15  A  
0302 69 81  – – – –  Monkfish ( Lophius  spp.) 15 A  
0302 69 85  – – – –  Blue whiting ( Micromesistius poutassou  or Gadus poutassou ) 7,5 A  
0302 69 86  – – – –  Southern blue whiting ( Micromesistius australis ) 7,5 A  
0302 69 91  – – – –  Horse mackerel ( scad) (Caranx trachurus, Trachurus trachurus ) 15  A  
0302 69 92  – – – –  Pink cusk-eel ( Genypterus blacodes ) 7,5 A  
0302 69 94  – – – –  Sea bass ( Dicentrarchus labrax ) 15 A  
0302 69 95  – – – –  Gilt-head seabreams ( Sparus aurata ) 15  A  
0302 69 99  – – – –  Other 15  A  
0302 70 00  –  Livers and roes  10  A  
0303  Fish, frozen, excluding fish fillets and other fish meat of heading 
0304  
– Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou  and  Oncorhynchus rhodurus ), 
excluding livers and roes  
0303 11 00  – – Sockeye salmon (red salmon) ( Oncorhynchus nerka ) 2  A  
0303 19 00  – – Other 2  A  
– Other salmonidae, excluding livers and roes  
0303 21  – – Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus 
apache  and  Oncorhynchus chrysogaster ) 
0303 21 10  – – – Of the species  Oncorhynchus apache  or Oncorhynchus chrysogaster  9  A  
0303 21 20  – – – Of the species  Oncorhynchus mykiss , with heads and gills on, 
gutted, weighing more than 1,2 kg each, or with heads off, 
gilled and gutted, weighing more than 1 kg each  12 AEN 142 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0303 21 80  – – – Other 12  A  
0303 22 00  – – Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) 2  A  
0303 29 00  – – Other 9  A  
– Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scoph ­
thalmidae  and  Citharidae ), excluding livers and roes  
0303 31  – – Halibut ( Reinhardtius hippoglossoides, Hippoglossus hippoglossus, 
Hippoglossus stenolepis ) 
0303 31 10  – – – Lesser or Greenland halibut ( Reinhardtius hippoglossoides ) 7,5 A  
0303 31 30  – – – Atlantic halibut ( Hippoglossus hippoglossus ) 7,5 A  
0303 31 90  – – – Pacific halibut ( Hippoglossus stenolepis ) 15  A  
0303 32 00  – – Plaice ( Pleuronectes platessa ) 15  A  
0303 33 00  – – Sole ( Solea  spp.) 7,5 A  
0303 39  – – Other 
0303 39 10  – – – Flounder ( Platichthys flesus ) 7,5 A  
0303 39 30  – – – Fish of the genus  Rhombosolea  7,5 A  
0303 39 70  – – – Other 15  A  
– Tunas (of the genus  Thunnus ), skipjack or stripe-bellied bonito 
(Euthynnus ( Katsuwonus ) pelamis ), excluding livers and roes  
0303 41  – – Albacore or longfinned tunas ( Thunnus alalunga ) 
– – – For the industrial manufacture of products of heading 1604  
0303 41 11  – – – – Whole 0  A  
0303 41 13  – – – – Gilled and gutted  0  A  
0303 41 19  – – – – Other (for example,  'heads off ') 0  A  
0303 41 90  – – – Other 22  A  
0303 42  – – Yellowfin tunas ( Thunnus albacares ) 
– – – For the industrial manufacture of products of heading 1604  
– – – –  Whole 
0303 42 12  – – – – –  Weighing more than 10 kg each  0  AEN 15.12.2012 Official Journal of the European Union 143
CN 2007  Description  Base rate Category  Comments  
0303 42 18  – – – – –  Other 0  A  
– – – –  Gilled and gutted  
0303 42 32  – – – – –  Weighing more than 10 kg each  0  A  
0303 42 38  – – – – –  Other 0  A  
– – – –  Other (for example,  'heads off ') 
0303 42 52  – – – – –  Weighing more than 10 kg each  0  A  
0303 42 58  – – – – –  Other 0  A  
0303 42 90  – – – Other 22  A  
0303 43  – – Skipjack or stripe-bellied bonito  
– – – For the industrial manufacture of products of heading 1604  
0303 43 11  – – – –  Whole 0  A  
0303 43 13  – – – –  Gilled and gutted  0  A  
0303 43 19  – – – –  Other (for example,  'heads off ') 0  A  
0303 43 90  – – – Other 22  A  
0303 44  – – Bigeye tunas ( Thunnus obesus ) 
– – – For the industrial manufacture of products of heading 1604  
0303 44 11  – – – –  Whole 0  A  
0303 44 13  – – – –  Gilled and gutted  0  A  
0303 44 19  – – – –  Other (for example,  'heads off ') 0  A  
0303 44 90  – – – Other 22  A  
0303 45  – – Bluefin tunas ( Thunnus thynnus ) 
– – – For the industrial manufacture of products of heading 1604  
0303 45 11  – – – –  Whole 0  A  
0303 45 13  – – – –  Gilled and gutted  0  A  
0303 45 19  – – – –  Other (for example,  'heads off ') 0  A  
0303 45 90  – – – Other 22  A  
0303 46  – – Southern bluefin tunas ( Thunnus maccoyii ) 
– – – For the industrial manufacture of products of heading 1604  
0303 46 11  – – – –  Whole 0  AEN 144 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0303 46 13  – – – – Gilled and gutted  0  A  
0303 46 19  – – – – Other (for example,  'heads off ') 0  A  
0303 46 90  – – – Other 22  A  
0303 49  – – Other  
– – – For the industrial manufacture of products of heading 1604  
0303 49 31  – – – – Whole 0  A  
0303 49 33  – – – – Gilled and gutted  0  A  
0303 49 39  – – – – Other (for example,  'heads off ') 0  A  
0303 49 80  – – – Other 22  A  
– Herrings ( Clupea harengus, Clupea pallasii ) and cod ( Gadus morhua, 
Gadus ogac, Gadus macrocephalus ), excluding livers and roes  
0303 51 00  – – Herrings ( Clupea harengus, Clupea pallasii ) 15  A  
0303 52  – – Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) 
0303 52 10  – – – Of the species  Gadus morhua 12  A  
0303 52 30  – – – Of the species  Gadus ogac 12  A  
0303 52 90  – – – Of the species  Gadus macrocephalus  12  A  
– Swordfish ( Xiphias gladius ) and toothfish ( Dissostichus  spp.), 
excluding livers and roes  
0303 61 00  – – Swordfish ( Xiphias gladius ) 7,5 A  
0303 62 00  – – Toothfish (Dissostichus  spp.) 15  A  
– Other fish, excluding livers and roes  
0303 71  – – Sardines ( Sardina pilchardus, Sardinops  spp.), sardinella ( Sardinella  
spp.), brisling or sprats ( Sprattus sprattus ) 
0303 71 10  – – – Sardines of the species  Sardina pilchardus  23  A  
0303 71 30  – – – Sardines of the genus  Sardinops ; sardinella ( Sardinella  spp.) 15  A  
0303 71 80  – – – Brisling or sprats ( Sprattus sprattus ) 13 A  
0303 72 00  – – Haddock ( Melanogrammus aeglefinus ) 7,5 A  
0303 73 00  – – Coalfish ( Pollachius virens ) 7,5 A  
0303 74  – – Mackerel ( Scomber scombrus, Scomber australasicus, Scomber 
japonicus ) 
0303 74 30  – – – Of the species  Scomber scombrus  or Scomber japonicus  20  A  
0303 74 90  – – – Of the species  Scomber australasicus  15  AEN 15.12.2012 Official Journal of the European Union 145
CN 2007  Description  Base rate Category  Comments  
0303 75  – – Dogfish and other sharks  
0303 75 20  – – – Dogfish of the species  Squalus acanthias  6  A  
0303 75 50  – – – Dogfish of the species  Scyliorhinus  spp.  6  A  
0303 75 90  – – – Other 8  A  
0303 76 00  – – Eels ( Anguilla  spp.) Free  A  
0303 77 00  – – Sea bass ( Dicentrarchus labrax, Dicentrarchus punctatus ) 15  A  
0303 78  – – Hake ( Merluccius  spp.,  Urophycis  spp.)  
– – – Hake of the genus  Merluccius  
0303 78 11  – – – –  Cape hake (shallow-water hake) ( Merluccius capensis ) and 
deepwater hake (deepwater Cape hake) ( Merluccius paradoxus ) 15 A  
0303 78 12  – – – –  Argentine hake (Southwest Atlantic hake) ( Merluccius hubbsi ) 15  A  
0303 78 13  – – – –  Southern hake ( Merluccius australis ) 15  A  
0303 78 19  – – – –  Other 15  A  
0303 78 90  – – – Hake of the genus  Urophycis  15  A  
0303 79  – – Other  
– – – Freshwater fish  
0303 79 11  – – – –  Carp 8  A  
0303 79 19  – – – –  Other 8  A  
– – – Saltwater fish  
– – – –  Fish of the genus  Euthynnus , other than the skipjack or stripe- 
bellied bonitos ( Euthynnus ( Katsuwonus ) pelamis ) mentioned in 
subheading 0303 43  
– – – – –  For the industrial manufacture of products of heading 1604  
0303 79 21  – – – – – –  Whole 0  A  
0303 79 23  – – – – – –  Gilled and gutted  0  A  
0303 79 29  – – – – – –  Other (for example,  'heads off ') 0  A  
0303 79 31  – – – – –  Other 22  A  
– – – –  Redfish ( Sebastes  spp.) 
0303 79 35  – – – – –  Of the species  Sebastes marinus  7,5 A  
0303 79 37  – – – – –  Other 7,5 AEN 146 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0303 79 41  – – – – Fish of the species  Boreogadus saida  12  A  
0303 79 45  – – – – Whiting ( Merlangius merlangus ) 7,5 A  
0303 79 51  – – – – Ling ( Molva spp.) 7,5 A  
0303 79 55  – – – – Alaska pollack ( Theragra chalcogramma ) and pollack ( Pollachius 
pollachius ) 15 A  
0303 79 58  – – – – Fish of the species  Orcynopsis unicolor  10  A  
0303 79 65  – – – – Anchovies ( Engraulis  spp.) 15  A  
0303 79 71  – – – – Sea bream ( Dentex dentex and  Pagellus spp.)  15  A  
0303 79 75  – – – – Ray's bream ( Brama  spp.) 15  A  
0303 79 81  – – – – Monkfish ( Lophius  spp.) 15 A  
0303 79 83  – – – – Blue whiting ( Micromesistius poutassou  or Gadus poutassou ) 7,5 A  
0303 79 85  – – – – Southern blue whiting ( Micromesistius australis ) 7,5 A  
0303 79 91  – – – – Horse mackerel (scad) ( Caranx trachurus, Trachurus trachurus ) 15  A  
0303 79 92  – – – – Blue grenadier ( Macruronus novaezelandiae ) 7,5 A  
0303 79 93  – – – – Pink cusk-eel ( Genypterus blacodes ) 7,5 A  
0303 79 94  – – – – Fish of the species  Pelotreis flavilatus  or Peltorhamphus novaeze ­
landiae  7,5 A  
0303 79 98  – – – – Other 15  A  
0303 80  –  Livers and roes  
0303 80 10  – – Hard and soft roes for the manufacture of deoxyribonucleic 
acid or protamine sulphate  Free A  
0303 80 90  – – Other 10  A  
0304  Fish fillets and other fish meat (whether or not minced), fresh, 
chilled or frozen  
– Fresh or chilled  
0304 11  – – Swordfish ( Xiphias gladius ) 
0304 11 10  – – – Fillets  18  A  
0304 11 90  – – – Other fish meat (whether or not minced)  15  A  
0304 12  – – Toothfish (Dissostichus  spp.) 
0304 12 10  – – – Fillets  18  A  
0304 12 90  – – – Other fish meat (whether or not minced)  15  AEN 15.12.2012 Official Journal of the European Union 147
CN 2007  Description  Base rate Category  Comments  
0304 19  – – Other  
– – – Fillets  
– – – –  Of freshwater fish  
0304 19 13  – – – – –  Of Pacific salmon ( Oncorhynchus nerka, Oncorhynchus 
gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, 
Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus 
rhodurus ), Atlantic salmon ( Salmo salar ) and Danube salmon 
(Hucho hucho ) 2 A  
– – – – –  Of trout of the species  Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita  and  Oncor­
hynchus gilae  
0304 19 15  – – – – – –  Of the species  Oncorhynchus mykiss weighing more than 
400 g each  12 A  
0304 19 17  – – – – – –  Other 12  A  
0304 19 19  – – – – –  Of other freshwater fish  9  A  
– – – –  Other 
0304 19 31  – – – – –  Of cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) and 
of fish of the species  Boreogadus saida  18 A  
0304 19 33  – – – – –  Of coalfish ( Pollachius virens ) 18  A  
0304 19 35  – – – – –  Of redfish ( Sebastes  spp.) 18  A  
0304 19 39  – – – – –  Other 18  A  
– – – Other fish meat (whether or not minced)  
0304 19 91  – – – –  Of freshwater fish  8  A  
– – – –  Other 
0304 19 97  – – – – –  Flaps of herring  15  A  
0304 19 99  – – – – –  Other 15  A  
– Frozen fillets  
0304 21 00  – – Swordfish ( Xiphias gladius ) 7,5 A  
0304 22 00  – – Toothfish (Dissostichus  spp.) 15  A  
0304 29  – – Other  
– – – Of freshwater fishEN 148 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0304 29 13  – – – – Of Pacific salmon ( Oncorhynchus nerka, Oncorhynchus 
gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, 
Oncorhynchus kisutch, Oncorhynchus masou  and  Oncorhynchus 
rhodurus ), Atlantic salmon ( Salmo salar ) and Danube salmon 
(Hucho hucho ) 2 A  
– – – –  Of trout of the species  Salmo trutta, Oncorhynchus mykiss, 
Oncorhynchus clarki, Oncorhynchus aguabonita  and  Oncorhynchus 
gilae  
0304 29 15  – – – – –  Of the species  Oncorhynchus mykiss weighing more than 
400 g each  12 A  
0304 29 17  – – – – –  Other 12  A  
0304 29 19  – – – – Of other freshwater fish  9  A  
– – – Other  
– – – –  Of cod ( Gadus morhua, Gadus macrocephalus, Gadus ogac ) and 
of fish of the species  Boreogadus saida  
0304 29 21  – – – – –  Of cod of the species  Gadus macrocephalus  7,5 A  
0304 29 29  – – – – –  Other 7,5 A  
0304 29 31  – – – – Of coalfish ( Pollachius virens ) 7,5 A  
0304 29 33  – – – – Of haddock ( Melanogrammus aeglefinus ) 7,5 A  
– – – –  Of redfish ( Sebastes  spp.) 
0304 29 35  – – – – –  Of the species  Sebastes marinus  7,5 A  
0304 29 39  – – – – –  Other 7,5 A  
0304 29 41  – – – – Of whiting ( Merlangius merlangus ) 7,5 A  
0304 29 43  – – – – Of ling ( Molva spp.) 7,5 A  
0304 29 45  – – – – Of tuna (of the genus  Thunnus ) and of fish of the genus  
Euthynnus 18 A  
– – – –  Of mackerel ( Scomber scombrus, Scomber australasicus, Scomber 
japonicus ) and of fish of the species  Orcynopsis unicolor  
0304 29 51  – – – – –  Of mackerel of the species  Scomber australasicus  15  A  
0304 29 53  – – – – –  Other 15  A  
– – – –  Of hake ( Merluccius  spp.,  Urophycis  spp.)  
– – – – –  Of hake of the genus  Merluccius  
0304 29 55  – – – – – –  Of Cape hake (shallow-water hake) ( Merluccius capensis ) 
and of deepwater hake (deepwater Cape hake) ( Merluccius 
paradoxus ) 7,5 A  
0304 29 56  – – – – – –  Of argentine hake (Southwest Atlantic hake) ( Merluccius 
hubbsi ) 7,5 AEN 15.12.2012 Official Journal of the European Union 149
CN 2007  Description  Base rate Category  Comments  
0304 29 58  – – – – – –  Other 6,1 A  
0304 29 59  – – – – –  Of hake of the genus  Urophycis  7,5 A  
– – – –  Of dogfish and other sharks  
0304 29 61  – – – – –  Of dogfish ( Squalus acanthias  and  Scyliorhinus  spp.)  7,5 A  
0304 29 69  – – – – –  Of other sharks  7,5 A  
0304 29 71  – – – –  Of plaice ( Pleuronectes platessa ) 7,5 A  
0304 29 73  – – – –  Of flounder ( Platichthys flesus ) 7,5 A  
0304 29 75  – – – –  Of herring ( Clupea harengus, Clupea pallasii ) 15  A  
0304 29 79  – – – –  Of megrim ( Lepidorhombus  spp.) 15  A  
0304 29 83  – – – –  Of monkfish ( Lophius  spp.) 15 A  
0304 29 85  – – – –  Of Alaska pollack ( Theragra chalcogramma ) 13,7  A  
0304 29 91  – – – –  Of blue grenadier ( Macruronus novaezelandiae ) 7,5 A  
0304 29 99  – – – –  Other 15  A  
– Other 
0304 91 00  – – Swordfish ( Xiphias gladius ) 7,5 A  
0304 92 00  – – Toothfish (Dissostichus  spp.) 7,5 A  
0304 99  – – Other 
0304 99 10  – – – Surimi  14,2  A  
– – – Other 
0304 99 21  – – – –  Of freshwater fish  8  A  
– – – –  Other 
0304 99 23  – – – – –  Of herring ( Clupea harengus, Clupea pallasii ) 15  A  
0304 99 29  – – – – –  Of redfish ( Sebastes  spp.) 8  A  
– – – – –  Of cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) and 
of fish of the species  Boreogadus saida  
0304 99 31  – – – – – –  Of cod of the species  Gadus macrocephalus  7,5 A  
0304 99 33  – – – – – –  Of cod of the species  Gadus morhua 7,5 A  
0304 99 39  – – – – – –  Other 7,5 A  
0304 99 41  – – – – –  Of coalfish ( Pollachius virens ) 7,5 AEN 150 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0304 99 45  – – – – –  Of haddock ( Melanogrammus aeglefinus ) 7,5 A  
0304 99 51  – – – – –  Of hake ( Merluccius  spp.,  Urophycis  spp.) 7,5 A  
0304 99 55  – – – – Of megrim ( Lepidorhombus  spp.) 15  A  
0304 99 61  – – – – –  Of Ray's bream ( Brama  spp.) 15  A  
0304 99 65  – – – – –  Of monkfish ( Lophius  spp.) 7,5 A  
0304 99 71  – – – – –  Of blue whiting ( Micromesistius poutassou  or Gadus poutassou ) 7,5 A  
0304 99 75  – – – – –  Of Alaska pollack ( Theragra chalcogramma ) 7,5 A  
0304 99 99  – – – – –  Other 7,5 A  
0305  Fish, dried, salted or in brine; smoked fish, whether or not cooked 
before or during the smoking process; flours, meals and pellets of 
fish, fit for human consumption  
0305 10 00  –  Flours, meals and pellets of fish, fit for human consumption  13  A  
0305 20 00  –  Livers and roes of fish, dried, smoked, salted or in brine  11  A  
0305 30  –  Fish fillets, dried, salted or in brine, but not smoked  
– – Of cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) and of 
fish of the species  Boreogadus saida  
0305 30 11  – – – Of cod of the species  Gadus macrocephalus  16  A  
0305 30 19  – – – Other 20  A  
0305 30 30  – – Of Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou  and  Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ), and Danube salmon ( Hucho 
hucho ), salted or in brine  15 A  
0305 30 50  – – Of lesser or Greenland halibut ( Reinhardtius hippoglossoides ), 
salted or in brine  15 A  
0305 30 90  – – Other 16  A  
– Smoked fish, including fillets  
0305 41 00  – – Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou  and  Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) 13 A  
0305 42 00  – – Herrings ( Clupea harengus, Clupea pallasii ) 10  A  
0305 49  – – Other 
0305 49 10  – – – Lesser or Greenland halibut ( Reinhardtius hippoglossoides ) 15  A  
0305 49 20  – – – Atlantic halibut ( Hippoglossus hippoglossus ) 16  AEN 15.12.2012 Official Journal of the European Union 151
CN 2007  Description  Base rate Category  Comments  
0305 49 30  – – – Mackerel ( Scomber scombrus, Scomber australasicus, Scomber 
japonicus ) 14 A  
0305 49 45  – – – Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus 
apache  and  Oncorhynchus chrysogaster ) 14 A  
0305 49 50  – – – Eels ( Anguilla  spp.) 14  A  
0305 49 80  – – – Other 14  A  
– Dried fish, whether or not salted but not smoked  
0305 51  – – Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) 
0305 51 10  – – – Dried, unsalted  13 A  
0305 51 90  – – – Dried, salted  13  A  
0305 59  – – Other  
– – – Fish of the species  Boreogadus saida  
0305 59 11  – – – –  Dried, unsalted  13  A  
0305 59 19  – – – –  Dried, salted  13  A  
0305 59 30  – – – Herrings ( Clupea harengus, Clupea pallasii ) 12  A  
0305 59 50  – – – Anchovies ( Engraulis  spp.) 10  A  
0305 59 70  – – – Atlantic halibut ( Hippoglossus hippoglossus ) 15 A  
0305 59 80  – – – Other 12  A  
– Fish, salted but not dried or smoked and fish in brine  
0305 61 00  – – Herrings ( Clupea harengus, Clupea pallasii ) 12  A  
0305 62 00  – – Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) 13  A  
0305 63 00  – – Anchovies ( Engraulis  spp.) 10  A  
0305 69  – – Other 
0305 69 10  – – – Fish of the species  Boreogadus saida  13  A  
0305 69 30  – – – Atlantic halibut ( Hippoglossus hippoglossus ) 15 A  
0305 69 50  – – – Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou  and  Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho 
hucho ) 11 A  
0305 69 80  – – – Other 12  AEN 152 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0306  Crustaceans, whether in shell or not, live, fresh, chilled, frozen, 
dried, salted or in brine; crustaceans, in shell, cooked by 
steaming or by boiling in water, whether or not chilled, frozen, 
dried, salted or in brine; flours, meals and pellets of crustaceans, fit 
for human consumption  
– Frozen  
0306 11  – – Rock lobster and other sea crawfish ( Palinurus spp.,  Panulirus 
spp.,  Jasus spp.) 
0306 11 10  – – – Crawfish tails  12,5  A  
0306 11 90  – – – Other 12,5  A  
0306 12  – – Lobsters ( Homarus spp.) 
0306 12 10  – – – Whole 6  A  
0306 12 90  – – – Other 16  A  
0306 13  – – Shrimps and prawns  
0306 13 10  – – – Of the family  Pandalidae 12  A  
0306 13 30  – – – Shrimps of the genus  Crangon 18  A  
0306 13 40  – – – Deepwater rose shrimps ( Parapenaeus longirostris ) 12  A  
0306 13 50  – – – Shrimps of the genus  Penaeus 12  A  
0306 13 80  – – – Other 12  A  
0306 14  – – Crabs  
0306 14 10  – – – Crabs of the species  Paralithodes camchaticus, Chionoecetes  spp. 
and Callinectes sapidus  7,5 A  
0306 14 30  – – – Crabs of the species  Cancer pagurus 7,5 A  
0306 14 90  – – – Other 7,5 A  
0306 19  – – Other, including flours, meals and pellets of crustaceans, fit for 
human consumption  
0306 19 10  – – – Freshwater crayfish  7,5 A  
0306 19 30  – – – Norway lobsters ( Nephrops norvegicus ) 12  A  
0306 19 90  – – – Other 12  A  
– Not frozen  
0306 21 00  – – Rock lobster and other sea crawfish ( Palinurus spp.,  Panulirus 
spp.,  Jasus spp.) 12,5 A  
0306 22  – – Lobsters ( Homarus spp.) 
0306 22 10  – – – Live  8  AEN 15.12.2012 Official Journal of the European Union 153
CN 2007  Description  Base rate Category  Comments  
– – – Other 
0306 22 91  – – – –  Whole 8  A  
0306 22 99  – – – –  Other 10  A  
0306 23  – – Shrimps and prawns  
0306 23 10  – – – Of the family  Pandalidae 12  A  
– – – Shrimps of the genus  Crangon 
0306 23 31  – – – –  Fresh, chilled or cooked by steaming or by boiling in water  18  A  
0306 23 39  – – – –  Other 18  A  
0306 23 90  – – – Other 12  A  
0306 24  – – Crabs  
0306 24 30  – – – Crabs of the species  Cancer pagurus 7,5 A  
0306 24 80  – – – Other 7,5 A  
0306 29  – – Other, including flours, meals and pellets of crustaceans, fit for 
human consumption  
0306 29 10  – – – Freshwater crayfish  7,5 A  
0306 29 30  – – – Norway lobsters ( Nephrops norvegicus ) 12  A  
0306 29 90  – – – Other 12  A  
0307  Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, 
salted or in brine; aquatic invertebrates other than crustaceans and 
molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, 
meals and pellets of aquatic invertebrates other than crustaceans, 
fit for human consumption  
0307 10  –  Oysters  
0307 10 10  – – Flat oysters (of the genus  Ostrea ), live and weighing (shell 
included) not more than 40 g each  Free A  
0307 10 90  – – Other 9  A  
– Scallops, including queen scallops, of the genera  Pecten, Chlamys 
or Placopecten  
0307 21 00  – – Live, fresh or chilled  8  A  
0307 29  – – Other 
0307 29 10  – – – Coquilles St Jacques ( Pecten maximus ), frozen  8  A  
0307 29 90  – – – Other 8  A  
– Mussels ( Mytilus spp.,  Perna spp.)EN 154 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0307 31  – – Live, fresh or chilled  
0307 31 10  – – – Mytilus spp.  10  A  
0307 31 90  – – – Perna spp.  8  A  
0307 39  – – Other 
0307 39 10  – – – Mytilus spp.  10  A  
0307 39 90  – – – Perna spp.  8  A  
– Cuttle fish ( Sepia officinalis, Rossia macrosoma, Sepiola  spp.) and 
squid ( Ommastrephes  spp.,  Loligo spp.,  Nototodarus  spp.,  Sepio­
teuthis spp.)  
0307 41  – – Live, fresh or chilled  
0307 41 10  – – – Cuttle fish ( Sepia officinalis, Rossia macrosoma, Sepiola  spp.) 8  A  
– – – Squid ( Ommastrephes  spp.,  Loligo spp.,  Nototodarus spp.,  Sepio­
teuthis spp.) 
0307 41 91  – – – – Loligo spp.,  Ommastrephes sagittatus  6  A  
0307 41 99  – – – – Other 8  A  
0307 49  – – Other  
– – – Frozen  
– – – –  Cuttle fish ( Sepia officinalis, Rossia macrosoma, Sepiola  spp.)  
– – – – –  Of the genus  Sepiola  
0307 49 01  – – – – – –  Lesser cuttle fish ( Sepiola rondeleti ) 6  A  
0307 49 11  – – – – – –  Other 8  A  
0307 49 18  – – – – –  Other 8  A  
– – – –  Squid ( Ommastrephes  spp.,  Loligo spp.,  Nototodarus  spp.,  Sepio ­
teuthis spp.)  
– – – – –  Loligo spp.  
0307 49 31  – – – – – –  Loligo vulgaris  6  A  
0307 49 33  – – – – – –  Loligo pealei  6  A  
0307 49 35  – – – – – –  Loligo patagonica  6  A  
0307 49 38  – – – – – –  Other 6  A  
0307 49 51  – – – – –  Ommastrephes sagittatus  6  A  
0307 49 59  – – – – –  Other 8  AEN 15.12.2012 Official Journal of the European Union 155
CN 2007  Description  Base rate Category  Comments  
– – – Other 
0307 49 71  – – – –  Cuttle fish ( Sepia officinalis, Rossia macrosoma, Sepiola  spp.) 8  A  
– – – –  Squid ( Ommastrephes  spp.,  Loligo spp.,  Nototodarus  spp.,  Sepio ­
teuthis spp.) 
0307 49 91  – – – – –  Loligo spp.,  Ommastrephes sagittatus  6  A  
0307 49 99  – – – – –  Other 8  A  
– Octopus ( Octopus spp.) 
0307 51 00  – – Live, fresh or chilled  8  A  
0307 59  – – Other 
0307 59 10  – – – Frozen  8  A  
0307 59 90  – – – Other 8  A  
0307 60 00  –  Snails, other than sea snails  Free  A  
– Other, including flours, meals and pellets of aquatic invertebrates 
other than crustaceans, fit for human consumption  
0307 91 00  – – Live, fresh or chilled  11  A  
0307 99  – – Other  
– – – Frozen  
0307 99 11  – – – –  Illex spp.  8  A  
0307 99 13  – – – –  Striped venus and other species of the family  Veneridae 8  A  
0307 99 15  – – – –  Jellyfish ( Rhopilema  spp.) Free  A  
0307 99 18  – – – –  Other 11  A  
0307 99 90  – – – Other 11  A  
04 CHAPTER 4 - DAIRY PRODUCE; BIRDS' EGGS; NATURAL 
HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT 
ELSEWHERE SPECIFIED OR INCLUDED  
0401  Milk and cream, not concentrated nor containing added sugar or 
other sweetening matter  
0401 10  –  Of a fat content, by weight, not exceeding 1 %  
0401 10 10  – – In immediate packings of a net content not exceeding two litres  13,8 EUR/ 
100 kg/net  D 
0401 10 90  – – Other 12,9 EUR/ 
100 kg/net  DEN 156 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0401 20  –  Of a fat content, by weight, exceeding 1 % but not exceeding 6 %  
– – Not exceeding 3 %  
0401 20 11  – – – In immediate packings of a net content not exceeding two 
litres  18,8 EUR/ 
100 kg/net  D 
0401 20 19  – – – Other 17,9 EUR/ 
100 kg/net  D 
– – Exceeding 3 %  
0401 20 91  – – – In immediate packings of a net content not exceeding two 
litres  22,7 EUR/ 
100 kg/net  D 
0401 20 99  – – – Other 21,8 EUR/ 
100 kg/net  D 
0401 30  –  Of a fat content, by weight, exceeding 6 %  
– – Not exceeding 21 %  
0401 30 11  – – – In immediate packings of a net content not exceeding two 
litres  57,5 EUR/ 
100 kg/net  D 
0401 30 19  – – – Other 56,6 EUR/ 
100 kg/net  D 
– – Exceeding 21 % but not exceeding 45 %  
0401 30 31  – – – In immediate packings of a net content not exceeding two 
litres  110 EUR/100 kg/net  D  
0401 30 39  – – – Other 109,1 EUR/ 
100 kg/net  D 
– – Exceeding 45 %  
0401 30 91  – – – In immediate packings of a net content not exceeding two 
litres  183,7 EUR/ 
100 kg/net  D 
0401 30 99  – – – Other 182,8 EUR/ 
100 kg/net  D 
0402  Milk and cream, concentrated or containing added sugar or other 
sweetening matter  
0402 10  –  In powder, granules or other solid forms, of a fat content, by 
weight, not exceeding 1,5 %  
– – Not containing added sugar or other sweetening matter  
0402 10 11  – – – In immediate packings of a net content not exceeding 2,5 kg  125,4 EUR/ 
100 kg/net  F 
0402 10 19  – – – Other 118,8 EUR/ 
100 kg/net  F 
– – OtherEN 15.12.2012 Official Journal of the European Union 157
CN 2007  Description  Base rate Category  Comments  
0402 10 91  – – – In immediate packings of a net content not exceeding 2,5 kg  1,19 EUR/kg + 
27,5 EUR/ 
100 kg/net  F 
0402 10 99  – – – Other 1,19 EUR/kg + 
21 EUR/100 kg/net  F 
– In powder, granules or other solid forms, of a fat content, by 
weight, exceeding 1,5 %  
0402 21  – – Not containing added sugar or other sweetening matter  
– – – Of a fat content, by weight, not exceeding 27 %  
0402 21 11  – – – –  In immediate packings of a net content not exceeding 2,5 kg  135,7 EUR/ 
100 kg/net  F 
– – – –  Other 
0402 21 17  – – – – –  Of a fat content, by weight, not exceeding 11 %  130,4 EUR/ 
100 kg/net  F 
0402 21 19  – – – – –  Of a fat content, by weight, exceeding 11 % but not 
exceeding 27 %  130,4 EUR/ 
100 kg/net  F 
– – – Of a fat content, by weight, exceeding 27 %  
0402 21 91  – – – –  In immediate packings of a net content not exceeding 2,5 kg  167,2 EUR/ 
100 kg/net  F 
0402 21 99  – – – –  Other 161,9 EUR/ 
100 kg/net  F 
0402 29  – – Other  
– – – Of a fat content, by weight, not exceeding 27 %  
0402 29 11  – – – –  Special milk, for infants, in hermetically sealed containers of 
a net content not exceeding 500 g, of a fat content, by 
weight, exceeding 10 %  1,31 EUR/kg + 
22 EUR/100 kg/net  F 
– – – –  Other 
0402 29 15  – – – – –  In immediate packings of a net content not exceeding 
2,5 kg  1,31 EUR/kg + 
22 EUR/100 kg/net  F 
0402 29 19  – – – – –  Other 1,31 EUR/kg + 
16,8 EUR/ 
100 kg/net  F 
– – – Of a fat content, by weight, exceeding 27 %  
0402 29 91  – – – –  In immediate packings of a net content not exceeding 2,5 kg  1,62 EUR/kg + 
22 EUR/100 kg/net  FEN 158 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0402 29 99  – – – – Other 1,62 EUR/kg + 
16,8 EUR/ 
100 kg/net  F 
– Other 
0402 91  – – Not containing added sugar or other sweetening matter  
– – – Of a fat content, by weight, not exceeding 8 %  
0402 91 11  – – – – In immediate packings of a net content not exceeding 2,5 kg  34,7 EUR/ 
100 kg/net  F 
0402 91 19  – – – – Other 34,7 EUR/ 
100 kg/net  F 
– – – Of a fat content, by weight, exceeding 8 % but not exceeding 
10 %  
0402 91 31  – – – – In immediate packings of a net content not exceeding 2,5 kg  43,4 EUR/ 
100 kg/net  F 
0402 91 39  – – – – Other 43,4 EUR/ 
100 kg/net  F 
– – – Of a fat content, by weight, exceeding 10 % but not exceeding 
45 %  
0402 91 51  – – – – In immediate packings of a net content not exceeding 2,5 kg  110 EUR/100 kg/net  F  
0402 91 59  – – – – Other 109,1 EUR/ 
100 kg/net  F 
– – – Of a fat content, by weight, exceeding 45 %  
0402 91 91  – – – – In immediate packings of a net content not exceeding 2,5 kg  183,7 EUR/ 
100 kg/net  F 
0402 91 99  – – – – Other 182,8 EUR/ 
100 kg/net  F 
0402 99  – – Other  
– – – Of a fat content, by weight, not exceeding 9,5 %  
0402 99 11  – – – – In immediate packings of a net content not exceeding 2,5 kg  57,2 EUR/ 
100 kg/net  F 
0402 99 19  – – – – Other 57,2 EUR/ 
100 kg/net  F 
– – – Of a fat content, by weight, exceeding 9,5 % but not 
exceeding 45 %  
0402 99 31  – – – – In immediate packings of a net content not exceeding 2,5 kg  1,08 EUR/kg + 
19,4 EUR/ 
100 kg/net  FEN 15.12.2012 Official Journal of the European Union 159
CN 2007  Description  Base rate Category  Comments  
0402 99 39  – – – –  Other 1,08 EUR/kg + 
18,5 EUR/ 
100 kg/net  F 
– – – Of a fat content, by weight, exceeding 45 %  
0402 99 91  – – – –  In immediate packings of a net content not exceeding 2,5 kg  1,81 EUR/kg + 
19,4 EUR/ 
100 kg/net  F 
0402 99 99  – – – –  Other 1,81 EUR/kg + 
18,5 EUR/ 
100 kg/net  F 
0403  Buttermilk, curdled milk and cream, yogurt, kephir and other 
fermented or acidified milk and cream, whether or not concen ­
trated or containing added sugar or other sweetening matter or 
flavoured or containing added fruit, nuts or cocoa  
0403 10  –  Yogurt  
– – Not flavoured nor containing added fruit, nuts or cocoa  
– – – Not containing added sugar or other sweetening matter, of a 
fat content, by weight  
0403 10 11  – – – –  Not exceeding 3 %  20,5 EUR/ 
100 kg/net  F 
0403 10 13  – – – –  Exceeding 3 % but not exceeding 6 %  24,4 EUR/ 
100 kg/net  F 
0403 10 19  – – – –  Exceeding 6 %  59,2 EUR/ 
100 kg/net  F 
– – – Other, of a fat content, by weight  
0403 10 31  – – – –  Not exceeding 3 %  0,17 EUR/kg + 
21,1 EUR/ 
100 kg/net  F 
0403 10 33  – – – –  Exceeding 3 % but not exceeding 6 %  0,20 EUR/kg + 
21,1 EUR/ 
100 kg/net  F 
0403 10 39  – – – –  Exceeding 6 %  0,54 EUR/kg + 
21,1 EUR/ 
100 kg/net  F 
– – Flavoured or containing added fruit, nuts or cocoa  
– – – In powder, granules or other solid forms, of a milkfat content, 
by weight  
0403 10 51  – – – –  Not exceeding 1,5 %  8,3 + 95 EUR/ 
100 kg/net  M 
0403 10 53  – – – –  Exceeding 1,5 % but not exceeding 27 %  8,3 + 130,4 EUR/ 
100 kg/net  MEN 160 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0403 10 59  – – – – Exceeding 27 %  8,3 + 168,8 EUR/ 
100 kg/net  M 
– – – Other, of a milkfat content, by weight  
0403 10 91  – – – – Not exceeding 3 %  8,3 + 12,4 EUR/ 
100 kg/net  M 
0403 10 93  – – – – Exceeding 3 % but not exceeding 6 %  8,3 + 17,1 EUR/ 
100 kg/net  M 
0403 10 99  – – – – Exceeding 6 %  8,3 + 26,6 EUR/ 
100 kg/net  M 
0403 90  –  Other  
– – Not flavoured nor containing added fruit, nuts or cocoa  
– – – In powder, granules or other solid forms  
– – – –  Not containing added sugar or other sweetening matter, of a 
fat content, by weight  
0403 90 11  – – – – –  Not exceeding 1,5 %  100,4 EUR/ 
100 kg/net  F 
0403 90 13  – – – – –  Exceeding 1,5 % but not exceeding 27 %  135,7 EUR/ 
100 kg/net  F 
0403 90 19  – – – – –  Exceeding 27 %  167,2 EUR/ 
100 kg/net  F 
– – – –  Other, of a fat content, by weight  
0403 90 31  – – – – –  Not exceeding 1,5 %  0,95 EUR/kg + 
22 EUR/100 kg/net  F 
0403 90 33  – – – – –  Exceeding 1,5 % but not exceeding 27 %  1,31 EUR/kg + 
22 EUR/100 kg/net  F 
0403 90 39  – – – – –  Exceeding 27 %  1,62 EUR/kg + 
22 EUR/100 kg/net  F 
– – – Other  
– – – –  Not containing added sugar or other sweetening matter, of a 
fat content, by weight  
0403 90 51  – – – – –  Not exceeding 3 %  20,5 EUR/ 
100 kg/net  F 
0403 90 53  – – – – –  Exceeding 3 % but not exceeding 6 %  24,4 EUR/ 
100 kg/net  FEN 15.12.2012 Official Journal of the European Union 161
CN 2007  Description  Base rate Category  Comments  
0403 90 59  – – – – –  Exceeding 6 %  59,2 EUR/ 
100 kg/net  F 
– – – –  Other, of a fat content, by weight  
0403 90 61  – – – – –  Not exceeding 3 %  0,17 EUR/kg + 
21,1 EUR/ 
100 kg/net  F 
0403 90 63  – – – – –  Exceeding 3 % but not exceeding 6 %  0,20 EUR/kg + 
21,1 EUR/ 
100 kg/net  F 
0403 90 69  – – – – –  Exceeding 6 %  0,54 EUR/kg + 
21,1 EUR/ 
100 kg/net  F 
– – 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 %  8,3 + 95 EUR/ 
100 kg/net  A 
0403 90 73  – – – –  Exceeding 1,5 % but not exceeding 27 %  8,3 + 130,4 EUR/ 
100 kg/net  A 
0403 90 79  – – – –  Exceeding 27 %  8,3 + 168,8 EUR/ 
100 kg/net  A 
– – – Other, of a milkfat content, by weight  
0403 90 91  – – – –  Not exceeding 3 %  8,3 + 12,4 EUR/ 
100 kg/net  A 
0403 90 93  – – – –  Exceeding 3 % but not exceeding 6 %  8,3 + 17,1 EUR/ 
100 kg/net  A 
0403 90 99  – – – –  Exceeding 6 %  8,3 + 26,6 EUR/ 
100 kg/net  A 
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  
0404 10  –  Whey and modified whey, whether or not concentrated or 
containing added sugar or other sweetening matter  
– – In powder, granules or other solid forms  
– – – Not containing added sugar or other sweetening matter, of a 
protein content (nitrogen content × 6,38), by weight  
– – – –  Not exceeding 15 %, and of a fat content, by weightEN 162 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0404 10 02  – – – – –  Not exceeding 1,5 %  7 EUR/100 kg/net  D  
0404 10 04  – – – – –  Exceeding 1,5 % but not exceeding 27 %  135,7 EUR/ 
100 kg/net  D 
0404 10 06  – – – – –  Exceeding 27 %  167,2 EUR/ 
100 kg/net  D 
– – – –  Exceeding 15 %, and of a fat content, by weight  
0404 10 12  – – – – –  Not exceeding 1,5 %  100,4 EUR/ 
100 kg/net  D 
0404 10 14  – – – – –  Exceeding 1,5 % but not exceeding 27 %  135,7 EUR/ 
100 kg/net  D 
0404 10 16  – – – – –  Exceeding 27 %  167,2 EUR/ 
100 kg/net  D 
– – – Other, of a protein content (nitrogen content × 6,38), by 
weight  
– – – –  Not exceeding 15 %, and of a fat content, by weight  
0404 10 26  – – – – –  Not exceeding 1,5 %  0,07 EUR/kg/net + 
16,8 EUR/ 
100 kg/net  D 
0404 10 28  – – – – –  Exceeding 1,5 % but not exceeding 27 %  1,31 EUR/kg/net + 
22 EUR/100 kg/net  D 
0404 10 32  – – – – –  Exceeding 27 %  1,62 EUR/kg/net + 
22 EUR/100 kg/net  D 
– – – –  Exceeding 15 %, and of a fat content, by weight  
0404 10 34  – – – – –  Not exceeding 1,5 %  0,95 EUR/kg/net + 
22 EUR/100 kg/net  D 
0404 10 36  – – – – –  Exceeding 1,5 % but not exceeding 27 %  1,31 EUR/kg/net + 
22 EUR/100 kg/net  D 
0404 10 38  – – – – –  Exceeding 27 %  1,62 EUR/kg/net + 
22 EUR/100 kg/net  D 
– – Other  
– – – Not containing added sugar or other sweetening matter, of a 
protein content (nitrogen content × 6,38), by weight  
– – – –  Not exceeding 15 %, and of a fat content, by weight  
0404 10 48  – – – – –  Not exceeding 1,5 %  0,07 EUR/kg/net  DEN 15.12.2012 Official Journal of the European Union 163
CN 2007  Description  Base rate Category  Comments  
0404 10 52  – – – – –  Exceeding 1,5 % but not exceeding 27 %  135,7 EUR/ 
100 kg/net  D 
0404 10 54  – – – – –  Exceeding 27 %  167,2 EUR/ 
100 kg/net  D 
– – – –  Exceeding 15 %, and of a fat content, by weight  
0404 10 56  – – – – –  Not exceeding 1,5 %  100,4 EUR/ 
100 kg/net  D 
0404 10 58  – – – – –  Exceeding 1,5 % but not exceeding 27 %  135,7 EUR/ 
100 kg/net  D 
0404 10 62  – – – – –  Exceeding 27 %  167,2 EUR/ 
100 kg/net  D 
– – – Other, of a protein content (nitrogen content × 6,38), by 
weight  
– – – –  Not exceeding 15 %, and of a fat content, by weight  
0404 10 72  – – – – –  Not exceeding 1,5 %  0,07 EUR/kg/net + 
16,8 EUR/ 
100 kg/net  D 
0404 10 74  – – – – –  Exceeding 1,5 % but not exceeding 27 %  1,31 EUR/kg/net + 
22 EUR/100 kg/net  D 
0404 10 76  – – – – –  Exceeding 27 %  1,62 EUR/kg/net + 
22 EUR/100 kg/net  D 
– – – –  Exceeding 15 %, and of a fat content, by weight  
0404 10 78  – – – – –  Not exceeding 1,5 %  0,95 EUR/kg/net + 
22 EUR/100 kg/net  D 
0404 10 82  – – – – –  Exceeding 1,5 % but not exceeding 27 %  1,31 EUR/kg/net + 
22 EUR/100 kg/net  D 
0404 10 84  – – – – –  Exceeding 27 %  1,62 EUR/kg/net + 
22 EUR/100 kg/net  D 
0404 90  –  Other  
– – Not containing added sugar or other sweetening matter, of a fat 
content, by weight  
0404 90 21  – – – Not exceeding 1,5 %  100,4 EUR/ 
100 kg/net  D 
0404 90 23  – – – Exceeding 1,5 % but not exceeding 27 %  135,7 EUR/ 
100 kg/net  DEN 164 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0404 90 29  – – – Exceeding 27 %  167,2 EUR/ 
100 kg/net  D 
– – Other, of a fat content, by weight  
0404 90 81  – – – Not exceeding 1,5 %  0,95 EUR/kg/net + 
22 EUR/100 kg/net  D 
0404 90 83  – – – Exceeding 1,5 % but not exceeding 27 %  1,31 EUR/kg/net + 
22 EUR/100 kg/net  D 
0404 90 89  – – – Exceeding 27 %  1,62 EUR/kg/net + 
22 EUR/100 kg/net  D 
0405  Butter and other fats and oils derived from milk; dairy spreads  
0405 10  –  Butter  
– – Of a fat content, by weight, not exceeding 85 %  
– – – Natural butter  
0405 10 11  – – – – In immediate packings of a net content not exceeding 1 kg  189,6 EUR/ 
100 kg/net  F 
0405 10 19  – – – – Other 189,6 EUR/ 
100 kg/net  F 
0405 10 30  – – – Recombined butter  189,6 EUR/ 
100 kg/net  F 
0405 10 50  – – – Whey butter  189,6 EUR/ 
100 kg/net  F 
0405 10 90  – – Other 231,3 EUR/ 
100 kg/net  F 
0405 20  –  Dairy spreads  
0405 20 10  – – Of a fat content, by weight, of 39 % or more but less than 
60 %  9 + EA  A  See paragraph 5, 
Section A of Annex I  
0405 20 30  – – Of a fat content, by weight, of 60 % or more but not exceeding 
75 %  9 + EA  A  See paragraph 5, 
Section A of 
Annex I  
0405 20 90  – – Of a fat content, by weight, of more than 75 % but less than 
80 %  189,6 EUR/ 
100 kg/net  F 
0405 90  –  Other 
0405 90 10  – – Of a fat content, by weight, of 99,3 % or more and of a water 
content, by weight, not exceeding 0,5 %  231,3 EUR/ 
100 kg/net  F 
0405 90 90  – – Other 231,3 EUR/ 
100 kg/net  FEN 15.12.2012 Official Journal of the European Union 165
CN 2007  Description  Base rate Category  Comments  
0406  Cheese and curd  
0406 10  –  Fresh (unripened or uncured) cheese, including whey cheese, and 
curd  
0406 10 20  – – Of a fat content, by weight, not exceeding 40 %  185,2 EUR/ 
100 kg/net  D 
0406 10 80  – – Other 221,2 EUR/ 
100 kg/net  D 
0406 20  –  Grated or powdered cheese, of all kinds  
0406 20 10  – – Glarus herb cheese (known as Schabziger) made from skimmed 
milk and mixed with finely ground herbs  7,7 B  
0406 20 90  – – Other 188,2 EUR/ 
100 kg/net  D 
0406 30  –  Processed cheese, not grated or powdered  
0406 30 10  – – In the manufacture of which no cheeses other than Emmen ­
taler, Gruyère and Appenzell have been used and which may 
contain, as an addition, Glarus herb cheese (known as Schab ­
ziger); put up for retail sale, of a fat content by weight in the 
dry matter not exceeding 56 %  144,9 EUR/ 
100 kg/net  D 
– – Other  
– – – Of a fat content, by weight, not exceeding 36 % and of a fat 
content, by weight, in the dry matter  
0406 30 31  – – – –  Not exceeding 48 %  139,1 EUR/ 
100 kg/net  D 
0406 30 39  – – – –  Exceeding 48 %  144,9 EUR/ 
100 kg/net  D 
0406 30 90  – – – Of a fat content, by weight, exceeding 36 %  215 EUR/100 kg/net  D  
0406 40  –  Blue-veined cheese and other cheese containing veins produced 
by Penicillium roqueforti  
0406 40 10  – – Roquefort  140,9 EUR/ 
100 kg/net  D 
0406 40 50  – – Gorgonzola  140,9 EUR/ 
100 kg/net  D 
0406 40 90  – – Other 140,9 EUR/ 
100 kg/net  D 
0406 90  –  Other cheese  
0406 90 01  – – For processing  167,1 EUR/ 
100 kg/net  D 
– – OtherEN 166 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0406 90 13  – – – Emmentaler  171,7 EUR/ 
100 kg/net  D 
0406 90 15  – – – Gruyère, Sbrinz  171,7 EUR/ 
100 kg/net  D 
0406 90 17  – – – Bergkäse, Appenzell  171,7 EUR/ 
100 kg/net  D 
0406 90 18  – – – Fromage fribourgeois, Vacherin Mont d'Or and Tête de Moine  171,7 EUR/ 
100 kg/net  D 
0406 90 19  – – – Glarus herb cheese (known as Schabziger) made from 
skimmed milk and mixed with finely ground herbs  7,7 B  
0406 90 21  – – – Cheddar 167,1 EUR/ 
100 kg/net  D 
0406 90 23  – – – Edam  151 EUR/100 kg/net  D  
0406 90 25  – – – Tilsit  151 EUR/100 kg/net  D  
0406 90 27  – – – Butterkäse  151 EUR/100 kg/net  D  
0406 90 29  – – – Kashkaval 151 EUR/100 kg/net  D  
0406 90 32  – – – Feta  151 EUR/100 kg/net  D  
0406 90 35  – – – Kefalo-Tyri 151 EUR/100 kg/net  D  
0406 90 37  – – – Finlandia  151 EUR/100 kg/net  D  
0406 90 39  – – – Jarlsberg  151 EUR/100 kg/net  D  
– – – Other 
0406 90 50  – – – – Cheese of sheep's milk or buffalo milk in containers 
containing brine, or in sheepskin or goatskin bottles  151 EUR/100 kg/net  D  
– – – –  Other  
– – – – –  Of a fat content, by weight, not exceeding 40 % and a 
water content, by weight, in the non-fatty matter  
– – – – – –  Not exceeding 47 %  
0406 90 61  – – – – – – –  Grana Padano, Parmigiano Reggiano  188,2 EUR/ 
100 kg/net  D 
0406 90 63  – – – – – – –  Fiore Sardo, Pecorino  188,2 EUR/ 
100 kg/net  DEN 15.12.2012 Official Journal of the European Union 167
CN 2007  Description  Base rate Category  Comments  
0406 90 69  – – – – – – –  Other 188,2 EUR/ 
100 kg/net  D 
– – – – – –  Exceeding 47 % but not exceeding 72 %  
0406 90 73  – – – – – – –  Provolone 151 EUR/100 kg/net  D  
0406 90 75  – – – – – – –  Asiago, Caciocavallo, Montasio, Ragusano  151 EUR/100 kg/net  D  
0406 90 76  – – – – – – –  Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo, Samsø  151 EUR/100 kg/net  D  
0406 90 78  – – – – – – –  Gouda 151 EUR/100 kg/net  D  
0406 90 79  – – – – – – –  Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, 
Taleggio 151 EUR/100 kg/net  D  
0406 90 81  – – – – – – –  Cantal, Cheshire, Wensleydale, Lancashire, Double Glou ­
cester, Blarney, Colby, Monterey  151 EUR/100 kg/net  D  
0406 90 82  – – – – – – –  Camembert  151 EUR/100 kg/net  D  
0406 90 84  – – – – – – –  Brie 151 EUR/100 kg/net  D  
0406 90 85  – – – – – – –  Kefalograviera, Kasseri  151 EUR/100 kg/net  D  
– – – – – – –  Other cheese, of a water content, by weight, in the non- 
fatty matter  
0406 90 86  – – – – – – – –  Exceeding 47 % but not exceeding 52 %  151 EUR/100 kg/net  D  
0406 90 87  – – – – – – – –  Exceeding 52 % but not exceeding 62 %  151 EUR/100 kg/net  D  
0406 90 88  – – – – – – – –  Exceeding 62 % but not exceeding 72 %  151 EUR/100 kg/net  D  
0406 90 93  – – – – – –  Exceeding 72 %  185,2 EUR/ 
100 kg/net  D 
0406 90 99  – – – – –  Other 221,2 EUR/ 
100 kg/net  D 
0407 00  Birds' eggs, in shell, fresh, preserved or cooked  
– Of poultry  
– – For hatching  
0407 00 11  – – – Of turkeys or geese  105 EUR/1 000 p/st FEN 168 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0407 00 19  – – – Other 35 EUR/1 000 p/st F  
0407 00 30  – – Other 30,4 EUR/ 
100 kg/net  F 
0407 00 90  –  Other 7,7 A  
0408  Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by 
steaming or by boiling in water, moulded, frozen or otherwise 
preserved, whether or not containing added sugar or other 
sweetening matter  
– Egg yolks  
0408 11  – – Dried  
0408 11 20  – – – Unfit for human consumption  Free  A  
0408 11 80  – – – Other 142,3 EUR/ 
100 kg/net  F 
0408 19  – – Other 
0408 19 20  – – – Unfit for human consumption  Free  A  
– – – Other 
0408 19 81  – – – – Liquid  62 EUR/100 kg/net  F  
0408 19 89  – – – – Other, including frozen  66,3 EUR/ 
100 kg/net  F 
– Other 
0408 91  – – Dried  
0408 91 20  – – – Unfit for human consumption  Free  A  
0408 91 80  – – – Other 137,4 EUR/ 
100 kg/net  F 
0408 99  – – Other 
0408 99 20  – – – Unfit for human consumption  Free  A  
0408 99 80  – – – Other 35,3 EUR/ 
100 kg/net  F 
0409 00 00  Natural honey  17,3  A  
0410 00 00  Edible products of animal origin, not elsewhere specified or 
included  7,7 A  
05 CHAPTER 5 - PRODUCTS OF ANIMAL ORIGIN, NOT 
ELSEWHERE SPECIFIED OR INCLUDED  
0501 00 00  Human hair, unworked, whether or not washed or scoured; waste 
of human hair Free AEN 15.12.2012 Official Journal of the European Union 169
CN 2007  Description  Base rate Category  Comments  
0502  Pigs', hogs' or boars' bristles and hair; badger hair and other brush 
making hair; waste of such bristles or hair  
0502 10 00  –  Pigs', hogs' or boars' bristles and hair and waste thereof  Free  A  
0502 90 00  –  Other Free  A  
0504 00 00  Guts, bladders and stomachs of animals (other than fish), whole 
and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or 
smoked  Free  A  
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  
0505 10  –  Feathers of a kind used for stuffing; down  
0505 10 10  – – Raw Free  A  
0505 10 90  – – Other Free  A  
0505 90 00  –  Other Free  A  
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  
0506 10 00  –  Ossein and bones treated with acid  Free  A  
0506 90 00  –  Other Free  A  
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  
0507 10 00  –  Ivory; ivory powder and waste  Free  A  
0507 90 00  –  Other Free  A  
0508 00 00  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  Free A  
0510 00 00  Ambergris, castoreum, civet and musk; cantharides; bile, whether 
or not dried; glands and other animal products used in the prep ­
aration of pharmaceutical products, fresh, chilled, frozen or 
otherwise provisionally preserved  Free A  
0511  Animal products not elsewhere specified or included; dead animals 
of Chapter 1 or 3, unfit for human consumption  
0511 10 00  –  Bovine semen  Free  A  
– Other 
0511 91  – – Products of fish or crustaceans, molluscs or other aquatic 
invertebrates; dead animals of Chapter 3EN 170 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0511 91 10  – – – Fish waste  Free  A  
0511 91 90  – – – Other Free  A  
0511 99  – – Other 
0511 99 10  – – – Sinews or tendons; parings and similar waste of raw hides or 
skins  Free A  
– – – Natural sponges of animal origin  
0511 99 31  – – – – Raw Free  A  
0511 99 39  – – – – Other 5,1 A  
0511 99 85  – – – Other Free  A  
II SECTION II - VEGETABLE PRODUCTS  
06 CHAPTER 6 - LIVE TREES AND OTHER PLANTS; BULBS, ROOTS 
AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE  
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  
0601 10  –  Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, 
dormant  
0601 10 10  – – Hyacinths  5,1 A  
0601 10 20  – – Narcissi  5,1 A  
0601 10 30  – – Tulips 5,1 A  
0601 10 40  – – Gladioli 5,1 A  
0601 10 90  – – Other 5,1 A  
0601 20  –  Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in 
growth or in flower; chicory plants and roots  
0601 20 10  – – Chicory plants and roots  Free  A  
0601 20 30  – – Orchids, hyacinths, narcissi and tulips  9,6 A  
0601 20 90  – – Other 6,4 A  
0602  Other live plants (including their roots), cuttings and slips; 
mushroom spawn  
0602 10  –  Unrooted cuttings and slips  
0602 10 10  – – Of vines  Free  A  
0602 10 90  – – Other 4  A  
0602 20  –  Trees, shrubs and bushes, grafted or not, of kinds which bear 
edible fruit or nutsEN 15.12.2012 Official Journal of the European Union 171
CN 2007  Description  Base rate Category  Comments  
0602 20 10  – – Vine slips, grafted or rooted  Free  A  
0602 20 90  – – Other 8,3 A  
0602 30 00  –  Rhododendrons and azaleas, grafted or not  8,3 A  
0602 40  –  Roses, grafted or not  
0602 40 10  – – Neither budded nor grafted  8,3 A  
0602 40 90  – – Budded or grafted  8,3 A  
0602 90  –  Other 
0602 90 10  – – Mushroom spawn  8,3 A  
0602 90 20  – – Pineapple plants  Free  A  
0602 90 30  – – Vegetable and strawberry plants  8,3 A  
– – Other  
– – – Outdoor plants  
– – – –  Trees, shrubs and bushes  
0602 90 41  – – – – –  Forest trees  8,3 A  
– – – – –  Other 
0602 90 45  – – – – – –  Rooted cuttings and young plants  6,5 A  
0602 90 49  – – – – – –  Other 8,3 A  
– – – –  Other outdoor plants  
0602 90 51  – – – – –  Perennial plants  8,3 A  
0602 90 59  – – – – –  Other 8,3 A  
– – – Indoor plants  
0602 90 70  – – – –  Rooted cuttings and young plants, excluding cacti  6,5 A  
– – – –  Other 
0602 90 91  – – – – –  Flowering plants with buds or flowers, excluding cacti  6,5 A  
0602 90 99  – – – – –  Other 6,5 A  
0603  Cut flowers and flower buds of a kind suitable for bouquets or for 
ornamental purposes, fresh, dried, dyed, bleached, impregnated or 
otherwise prepared  
– Fresh  
0603 11 00  – – Roses  12  AEN 172 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0603 12 00  – – Carnations  12  A  
0603 13 00  – – Orchids 12  A  
0603 14 00  – – Chrysanthemums  12 A  
0603 19  – – Other 
0603 19 10  – – – Gladioli 12  A  
0603 19 90  – – – Other 12  A  
0603 90 00  –  Other 10  A  
0604  Foliage, branches and other parts of plants, without flowers or 
flower buds, and grasses, mosses and lichens, being goods of a 
kind suitable for bouquets or for ornamental purposes, fresh, dried, 
dyed, bleached, impregnated or otherwise prepared  
0604 10  –  Mosses and lichens  
0604 10 10  – – Reindeer moss  Free  A  
0604 10 90  – – Other 5  A  
– Other 
0604 91  – – Fresh  
0604 91 20  – – – Christmas trees  2,5 A  
0604 91 40  – – – Conifer branches  2,5 A  
0604 91 90  – – – Other 2  A  
0604 99  – – Other 
0604 99 10  – – – Not further prepared than dried  Free  A  
0604 99 90  – – – Other 10,9  A  
07 CHAPTER 7 - EDIBLE VEGETABLES AND CERTAIN ROOTS AND 
TUBERS 
0701  Potatoes, fresh or chilled  
0701 10 00  –  Seed  4,5 A  
0701 90  –  Other 
0701 90 10  – – For the manufacture of starch  5,8 A  
– – Other 
0701 90 50  – – – New, from 1 January to 30 June  13,4  A  
0701 90 90  – – – Other 11,5  AEN 15.12.2012 Official Journal of the European Union 173
CN 2007  Description  Base rate Category  Comments  
0702 00 00  Tomatoes, fresh or chilled  See paragraph 4, 
Section A of 
Annex I  F 
0703  Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh 
or chilled 
0703 10  –  Onions and shallots  
– – Onions  
0703 10 11  – – – Sets  9,6 A  
0703 10 19  – – – Other 9,6 A  
0703 10 90  – – Shallots  9,6 A  
0703 20 00  –  Garlic  9,6 + 120 EUR/ 
100 kg/net  Q See paragraph 4 of 
Appendix 2 to 
Annex I  
0703 90 00  –  Leeks and other alliaceous vegetables  10,4  A  
0704  Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, 
fresh or chilled  
0704 10 00  –  Cauliflowers and headed broccoli  13,6 MIN 1,6 EUR/ 
100 kg/net  A 
0704 20 00  –  Brussels sprouts  12 A  
0704 90  –  Other 
0704 90 10  – – White cabbages and red cabbages  12 MIN 0,4 EUR/ 
100 kg/net  A 
0704 90 90  – – Other 12  A  
0705  Lettuce (Lactuca sativa ) and chicory ( Cichorium  spp.), fresh or chilled  
– Lettuce  
0705 11 00  – – Cabbage lettuce (head lettuce)  12 MIN 2,0 EUR/ 
100 kg/br  A 
0705 19 00  – – Other 10,4  A  
– Chicory 
0705 21 00  – – Witloof chicory ( Cichorium intybus  var. foliosum ) 10,4  A  
0705 29 00  – – Other 10,4  A  
0706  Carrots, turnips, salad beetroot, salsify, celeriac, radishes and 
similar edible roots, fresh or chilled  
0706 10 00  –  Carrots and turnips  13,6  AEN 174 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0706 90  –  Other 
0706 90 10  – – Celeriac (rooted celery or German celery)  13,6  A  
0706 90 30  – – Horseradish ( Cochlearia armoracia ) 12  A  
0706 90 90  – – Other 13,6  A  
0707 00  Cucumbers and gherkins, fresh or chilled  
0707 00 05  –  Cucumbers  See paragraph 4, 
Section A of 
Annex I  I 
0707 00 90  –  Gherkins  12,8  A  
0708  Leguminous vegetables, shelled or unshelled, fresh or chilled  
0708 10 00  –  Peas ( Pisum sativum ) 13,6  A  
0708 20 00  –  Beans ( Vigna spp.,  Phaseolus spp.) 13,6 MIN 1,6 EUR/ 
100 kg/net  A 
0708 90 00  –  Other leguminous vegetables  11,2  A  
0709  Other vegetables, fresh or chilled  
0709 20 00  –  Asparagus  10,2  A  
0709 30 00  –  Aubergines (eggplants)  12,8  A  
0709 40 00  –  Celery other than celeriac  12,8  A  
– Mushrooms and truffles  
0709 51 00  – – Mushrooms of the genus  Agaricus  12,8  A  
0709 59  – – Other 
0709 59 10  – – – Chanterelles  3,2 A  
0709 59 30  – – – Flap mushrooms  5,6 A  
0709 59 50  – – – Truffles  6,4 A  
0709 59 90  – – – Other 6,4 A  
0709 60  –  Fruits of the genus  Capsicum  or of the genus  Pimenta 
0709 60 10  – – Sweet peppers  7,2 A  
– – Other 
0709 60 91  – – – Of the genus  Capsicum , for the manufacture of capsicin or 
capsicum oleoresin dyes  Free A  
0709 60 95  – – – For the industrial manufacture of essential oils or resinoids  Free  AEN 15.12.2012 Official Journal of the European Union 175
CN 2007  Description  Base rate Category  Comments  
0709 60 99  – – – Other 6,4 A  
0709 70 00  –  Spinach, New Zealand spinach and orache spinach (garden 
spinach) 10,4 A  
0709 90  –  Other 
0709 90 10  – – Salad vegetables, other than lettuce ( Lactuca sativa ) and chicory 
(Cichorium  spp.)  10,4  A  
0709 90 20  – – Chard (or white beet) and cardoons  10,4  A  
– – Olives  
0709 90 31  – – – For uses other than the production of oil  4,5 A  
0709 90 39  – – – Other 13,1 EUR/ 
100 kg/net  A 
0709 90 40  – – Capers 5,6 A  
0709 90 50  – – Fennel  8  A  
0709 90 60  – – Sweetcorn  9,4 EUR/100 kg/net  B  
0709 90 70  – – Courgettes  See paragraph 4, 
Section A of 
Annex I  I 
0709 90 80  – – Globe artichokes  See paragraph 4, 
Section A of 
Annex I  I 
0709 90 90  – – Other 12,8  A  
0710  Vegetables (uncooked or cooked by steaming or boiling in water), 
frozen  
0710 10 00  –  Potatoes  14,4  A  
– Leguminous vegetables, shelled or unshelled  
0710 21 00  – – Peas ( Pisum sativum ) 14,4  A  
0710 22 00  – – Beans ( Vigna spp.,  Phaseolus spp.) 14,4  A  
0710 29 00  – – Other 14,4  A  
0710 30 00  –  Spinach, New Zealand spinach and orache spinach (garden 
spinach) 14,4 A  
0710 40 00  –  Sweetcorn  5,1 + 9,4 EUR/ 
100 kg/net  Q See paragraph 6 of 
Appendix 2 to 
Annex I  
0710 80  –  Other vegetablesEN 176 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0710 80 10  – – Olives  15,2  A  
– – Fruits of the genus  Capsicum or of the genus  Pimenta 
0710 80 51  – – – Sweet peppers  14,4  A  
0710 80 59  – – – Other 6,4 A  
– – Mushrooms  
0710 80 61  – – – Of the genus  Agaricus  14,4  A  
0710 80 69  – – – Other 14,4  A  
0710 80 70  – – Tomatoes 14,4  A  
0710 80 80  – – Globe artichokes  14,4  A  
0710 80 85  – – Asparagus  14,4  A  
0710 80 95  – – Other 14,4  A  
0710 90 00  –  Mixtures of vegetables  14,4  A  
0711  Vegetables provisionally preserved (for example, by sulphur dioxide 
gas, in brine, in sulphur water or in other preservative solutions), 
but unsuitable in that state for immediate consumption  
0711 20  –  Olives  
0711 20 10  – – For uses other than the production of oil  6,4 A  
0711 20 90  – – Other 13,1 EUR/ 
100 kg/net  D 
0711 40 00  –  Cucumbers and gherkins  12  A  
– Mushrooms and truffles  
0711 51 00  – – Mushrooms of the genus  Agaricus  9,6 + 191 EUR/ 
100 kg/net eda  Q See paragraph 7 of 
Appendix 2 to 
Annex I  
0711 59 00  – – Other 9,6 A  
0711 90  –  Other vegetables; mixtures of vegetables  
– – Vegetables  
0711 90 10  – – – Fruits of the genus  Capsicum  or of the genus  Pimenta , 
excluding sweet peppers  6,4 A  
0711 90 30  – – – Sweetcorn  5,1 + 9,4 EUR/ 
100 kg/net  Q See paragraph 6 of 
Appendix 2 to 
Annex I  
0711 90 50  – – – Onions  7,2 A  
0711 90 70  – – – Capers 4,8 AEN 15.12.2012 Official Journal of the European Union 177
CN 2007  Description  Base rate Category  Comments  
0711 90 80  – – – Other 9,6 A  
0711 90 90  – – Mixtures of vegetables  12  A  
0712  Dried vegetables, whole, cut, sliced, broken or in powder, but not 
further prepared  
0712 20 00  –  Onions  12,8  A  
– Mushrooms, wood ears ( Auricularia  spp.), jelly fungi ( Tremella  
spp.) and truffles  
0712 31 00  – – Mushrooms of the genus  Agaricus  12,8  A  
0712 32 00  – – Wood ears ( Auricularia  spp.) 12,8  A  
0712 33 00  – – Jelly fungi ( Tremella  spp.) 12,8  A  
0712 39 00  – – Other 12,8  A  
0712 90  –  Other vegetables; mixtures of vegetables  
0712 90 05  – – Potatoes, whether or not cut or sliced but not further prepared  10,2  A  
– – Sweetcorn ( Zea mays var. saccharata ) 
0712 90 11  – – – Hybrids for sowing  Free  A  
0712 90 19  – – – Other 9,4 EUR/100 kg/net  B  
0712 90 30  – – Tomatoes 12,8  A  
0712 90 50  – – Carrots  12,8  A  
0712 90 90  – – Other 12,8  A  
0713  Dried leguminous vegetables, shelled, whether or not skinned or 
split  
0713 10  –  Peas ( Pisum sativum ) 
0713 10 10  – – For sowing  Free  A  
0713 10 90  – – Other Free  A  
0713 20 00  –  Chickpeas (garbanzos)  Free  A  
– Beans ( Vigna spp.,  Phaseolus spp.) 
0713 31 00  – – Beans of the species  Vigna mungo (L.)  Hepper or Vigna radiata  
(L.) Wilczek  Free  A  
0713 32 00  – – Small red (Adzuki) beans ( Phaseolus  or Vigna angularis ) Free  A  
0713 33  – – Kidney beans, including white pea beans ( Phaseolus vulgaris ) 
0713 33 10  – – – For sowing  Free  AEN 178 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0713 33 90  – – – Other Free  A  
0713 39 00  – – Other Free  A  
0713 40 00  –  Lentils  Free  A  
0713 50 00  –  Broad beans ( Vicia faba  var. major ) and horse beans ( Vicia faba  
var. equina , Vicia faba  var. minor ) 3,2 A  
0713 90 00  –  Other 3,2 A  
0714  Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and 
similar roots and tubers with high starch or inulin content, fresh, 
chilled, frozen or dried, whether or not sliced or in the form of 
pellets; sago pith  
0714 10  –  Manioc (cassava)  
0714 10 10  – – Pellets of flour and meal  9,5 EUR/100 kg/net  A  
– – Other 
0714 10 91  – – – Of a kind used for human consumption, in immediate 
packings of a net content not exceeding 28 kg, either fresh 
and whole or without skin and frozen, whether or not sliced  9,5 EUR/100 kg/net  A  
0714 10 99  – – – Other 9,5 EUR/100 kg/net  A  
0714 20  –  Sweet potatoes  
0714 20 10  – – Fresh, whole, intended for human consumption  3,8 A  
0714 20 90  – – Other 6,4 EUR/100 kg/net  A  
0714 90  –  Other  
– – Arrowroot, salep and similar roots and tubers with high starch 
content  
0714 90 11  – – – Of a kind used for human consumption, in immediate 
packings of a net content not exceeding 28 kg, either fresh 
and whole or without skin and frozen, whether or not sliced  9,5 EUR/100 kg/net  A  
0714 90 19  – – – Other 9,5 EUR/100 kg/net  A  
0714 90 90  – – Other 3,8 A  
08 CHAPTER 8 - EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT 
OR MELONS 
0801  Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or 
not shelled or peeled  
– Coconuts  
0801 11 00  – – Desiccated  Free  AEN 15.12.2012 Official Journal of the European Union 179
CN 2007  Description  Base rate Category  Comments  
0801 19 00  – – Other Free  A  
– Brazil nuts  
0801 21 00  – – In shell  Free  A  
0801 22 00  – – Shelled  Free  A  
– Cashew nuts  
0801 31 00  – – In shell  Free  A  
0801 32 00  – – Shelled  Free  A  
0802  Other nuts, fresh or dried, whether or not shelled or peeled  
– Almonds  
0802 11  – – In shell  
0802 11 10  – – – Bitter  Free  A  
0802 11 90  – – – Other 5,6 A  
0802 12  – – Shelled  
0802 12 10  – – – Bitter  Free  A  
0802 12 90  – – – Other 3,5 A  
– Hazelnuts or filberts ( Corylus spp.) 
0802 21 00  – – In shell  3,2 A  
0802 22 00  – – Shelled  3,2 A  
– Walnuts  
0802 31 00  – – In shell  4  A  
0802 32 00  – – Shelled  5,1 A  
0802 40 00  –  Chestnuts ( Castanea  spp.) 5,6 A  
0802 50 00  –  Pistachios  1,6 A  
0802 60 00  –  Macadamia nuts  2  A  
0802 90  –  Other 
0802 90 20  – – Areca (or betel), cola and pecans  Free  A  
0802 90 50  – – Pine nuts  2  A  
0802 90 85  – – Other 2  A  
0803 00  Bananas, including plantains, fresh or driedEN 180 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
– Fresh  
0803 00 11  – – Plantains  16  A  
0803 00 19  – – Other 143 EUR/ 
1 000 kg/net  ST 
0803 00 90  –  Dried  16  A  
0804  Dates, figs, pineapples, avocados, guavas, mangoes and mango ­
steens, fresh or dried  
0804 10 00  –  Dates  7,7 A  
0804 20  –  Figs  
0804 20 10  – – Fresh  5,6 A  
0804 20 90  – – Dried  8  A  
0804 30 00  –  Pineapples  5,8 A  
0804 40 00  –  Avocados 5,1 A  
0804 50 00  –  Guavas, mangoes and mangosteens  Free  A  
0805  Citrus fruit, fresh or dried  
0805 10  –  Oranges  
0805 10 20  – – Sweet oranges, fresh  See paragraph 4, 
Section A of 
Annex I  I 
0805 10 80  – – Other 16  A  
0805 20  –  Mandarins (including tangerines and satsumas); clementines, 
wilkings and similar citrus hybrids  
0805 20 10  – – Clementines  See paragraph 4, 
Section A of 
Annex I  I 
0805 20 30  – – Monreales and satsumas  See paragraph 4, 
Section A of 
Annex I  I 
0805 20 50  – – Mandarins and wilkings  See paragraph 4, 
Section A of 
Annex I  I 
0805 20 70  – – Tangerines  See paragraph 4, 
Section A of 
Annex I  I 
0805 20 90  – – Other See paragraph 4, 
Section A of 
Annex I  I 
0805 40 00  –  Grapefruit, including pomelos  2,4 AEN 15.12.2012 Official Journal of the European Union 181
CN 2007  Description  Base rate Category  Comments  
0805 50  –  Lemons ( Citrus limon, Citrus limonum ) and limes ( Citrus aurantifolia, 
Citrus latifolia ) 
0805 50 10  – – Lemons ( Citrus limon, Citrus limonum ) See paragraph 4, 
Section A of 
Annex I  I 
0805 50 90  – – Limes ( Citrus aurantifolia, Citrus latifolia ) 12,8  A  
0805 90 00  –  Other 12,8  A  
0806  Grapes, fresh or dried  
0806 10  –  Fresh  
0806 10 10  – – Table grapes  See paragraph 4, 
Section A of 
Annex I  F 
0806 10 90  – – Other 17,6  A  
0806 20  –  Dried  
0806 20 10  – – Currants  2,4 A  
0806 20 30  – – Sultanas  2,4 A  
0806 20 90  – – Other 2,4 A  
0807  Melons (including watermelons) and papaws (papayas), fresh  
– Melons (including watermelons)  
0807 11 00  – – Watermelons  8,8 A  
0807 19 00  – – Other 8,8 A  
0807 20 00  –  Papaws (papayas) Free  A  
0808  Apples, pears and quinces, fresh  
0808 10  –  Apples 
0808 10 10  – – Cider apples, in bulk, from 16 September to 15 December  7,2 MIN 
0,36 EUR/100 kg 
net B 
0808 10 80  – – Other See paragraph 4, 
Section A of 
Annex I  F 
0808 20  –  Pears and quinces  
– – Pears  
0808 20 10  – – – Perry pears, in bulk, from 1 August to 31 December  7,2 MIN 
0,36 EUR/100 kg 
net BEN 182 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0808 20 50  – – – Other See paragraph 4, 
Section A of 
Annex I  F 
0808 20 90  – – Quinces  7,2 A  
0809  Apricots, cherries, peaches (including nectarines), plums and sloes, 
fresh 
0809 10 00  –  Apricots  See paragraph 4, 
Section A of 
Annex I  F 
0809 20  –  Cherries  
0809 20 05  – – Sour cherries ( Prunus cerasus ) See paragraph 4, 
Section A of 
Annex I  I 
0809 20 95  – – Other See paragraph 4, 
Section A of 
Annex I  F 
0809 30  –  Peaches, including nectarines  
0809 30 10  – – Nectarines  See paragraph 4, 
Section A of 
Annex I  F 
0809 30 90  – – Other See paragraph 4, 
Section A of 
Annex I  L 
0809 40  –  Plums and sloes  
0809 40 05  – – Plums  See paragraph 4, 
Section A of 
Annex I  F 
0809 40 90  – – Sloes  12  A  
0810  Other fruit, fresh  
0810 10 00  –  Strawberries  12,8 MIN 2,4 EUR/ 
100 kg/net  A 
0810 20  –  Raspberries, blackberries, mulberries and loganberries  
0810 20 10  – – Raspberries  8,8 A  
0810 20 90  – – Other 9,6 A  
0810 40  –  Cranberries, bilberries and other fruits of the genus  Vaccinium 
0810 40 10  – – Cowberries, foxberries or mountain cranberries (fruit of the 
species  Vaccinium vitis-idaea ) Free  A  
0810 40 30  – – Fruit of the species  Vaccinium myrtillus  3,2 AEN 15.12.2012 Official Journal of the European Union 183
CN 2007  Description  Base rate Category  Comments  
0810 40 50  – – Fruit of the species  Vaccinium macrocarpon  and  Vaccinium corym ­
bosum 3,2 A  
0810 40 90  – – Other 9,6 A  
0810 50 00  –  Kiwifruit  8,8 A  
0810 60 00  –  Durians  8,8 A  
0810 90  –  Other 
0810 90 30  – – Tamarinds, cashew apples, lychees, jackfruit, sapodillo plums  Free  A  
0810 90 40  – – Passion fruit, carambola and pitahaya  Free  A  
– – Black-, white– or redcurrants and gooseberries  
0810 90 50  – – – Blackcurrants  8,8 A  
0810 90 60  – – – Redcurrants  8,8 A  
0810 90 70  – – – Other 9,6 A  
0810 90 95  – – Other 8,8 A  
0811  Fruit and nuts, uncooked or cooked by steaming or boiling in 
water, frozen, whether or not containing added sugar or other 
sweetening matter  
0811 10  –  Strawberries  
– – Containing added sugar or other sweetening matter  
0811 10 11  – – – With a sugar content exceeding 13 % by weight  20,8 + 8,4 EUR/ 
100 kg/net  J 
0811 10 19  – – – Other 20,8  A  
0811 10 90  – – Other 14,4  A  
0811 20  –  Raspberries, blackberries, mulberries, loganberries, black-, white– 
or redcurrants and gooseberries  
– – Containing added sugar or other sweetening matter  
0811 20 11  – – – With a sugar content exceeding 13 % by weight  20,8 + 8,4 EUR/ 
100 kg/net  J 
0811 20 19  – – – Other 20,8  A  
– – Other 
0811 20 31  – – – Raspberries  14,4  A  
0811 20 39  – – – Blackcurrants  14,4  A  
0811 20 51  – – – Redcurrants  12  A  
0811 20 59  – – – Blackberries and mulberries  12  AEN 184 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0811 20 90  – – – Other 14,4  A  
0811 90  –  Other  
– – Containing added sugar or other sweetening matter  
– – – With a sugar content exceeding 13 % by weight  
0811 90 11  – – – – Tropical fruit and tropical nuts  13 + 5,3 EUR/ 
100 kg/net  A 
0811 90 19  – – – – Other 20,8 + 8,4 EUR/ 
100 kg/net  A 
– – – Other 
0811 90 31  – – – – Tropical fruit and tropical nuts  13  A  
0811 90 39  – – – – Other 20,8  A  
– – Other 
0811 90 50  – – – Fruit of the species  Vaccinium myrtillus  12  A  
0811 90 70  – – – Fruit of the species  Vaccinium myrtilloides  and  Vaccinium angus­
tifolium  3,2 A  
– – – Cherries  
0811 90 75  – – – – Sour cherries ( Prunus cerasus ) 14,4  A  
0811 90 80  – – – – Other 14,4  A  
0811 90 85  – – – Tropical fruit and tropical nuts  9  A  
0811 90 95  – – – Other 14,4  A  
0812  Fruit and nuts, 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  
0812 10 00  –  Cherries  8,8 A  
0812 90  –  Other 
0812 90 10  – – Apricots  12,8  A  
0812 90 20  – – Oranges  12,8  A  
0812 90 30  – – Papaws (papayas) 2,3 A  
0812 90 40  – – Fruit of the species  Vaccinium myrtillus  6,4 A  
0812 90 70  – – Guavas, mangoes, mangosteens, tamarinds, cashew apples, 
lychees, jackfruit, sapodillo plums, passion fruit, carambola, 
pitahaya and tropical nuts  5,5 A  
0812 90 98  – – Other 8,8 AEN 15.12.2012 Official Journal of the European Union 185
CN 2007  Description  Base rate Category  Comments  
0813  Fruit, dried, other than that of headings 0801 to 0806; mixtures of 
nuts or dried fruits of this chapter  
0813 10 00  –  Apricots  5,6 A  
0813 20 00  –  Prunes  9,6 A  
0813 30 00  –  Apples 3,2 A  
0813 40  –  Other fruit  
0813 40 10  – – Peaches, including nectarines  5,6 A  
0813 40 30  – – Pears  6,4 A  
0813 40 50  – – Papaws (papayas) 2  A  
0813 40 60  – – Tamarinds  Free  A  
0813 40 70  – – Cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, 
carambola and pitahaya Free A  
0813 40 95  – – Other 2,4 A  
0813 50  –  Mixtures of nuts or dried fruits of this chapter  
– – Mixtures of dried fruit, other than that of headings 0801 to 
0806  
– – – Not containing prunes  
0813 50 12  – – – –  Of papaws (papayas), tamarinds, cashew apples, lychees, jack ­
fruit, sapodillo plums, passion fruit, carambola and pitahaya  4 A  
0813 50 15  – – – –  Other 6,4 A  
0813 50 19  – – – Containing prunes  9,6 A  
– – Mixtures exclusively of dried nuts of headings 0801 and 0802  
0813 50 31  – – – Of tropical nuts  4  A  
0813 50 39  – – – Other 6,4 A  
– – Other mixtures  
0813 50 91  – – – Not containing prunes or figs  8  A  
0813 50 99  – – – Other 9,6 A  
0814 00 00  Peel of citrus fruit or melons (including watermelons), fresh, 
frozen, dried or provisionally preserved in brine, in sulphur 
water or in other preservative solutions  1,6 A  
09 CHAPTER 9 - COFFEE, TEA, MATÉ AND SPICESEN 186 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
0901  Coffee, whether or not roasted or decaffeinated; coffee husks and 
skins; coffee substitutes containing coffee in any proportion  
– Coffee, not roasted  
0901 11 00  – – Not decaffeinated  Free  A  
0901 12 00  – – Decaffeinated  8,3 A  
– Coffee, roasted  
0901 21 00  – – Not decaffeinated  7,5 A  
0901 22 00  – – Decaffeinated  9  A  
0901 90  –  Other 
0901 90 10  – – Coffee husks and skins  Free  A  
0901 90 90  – – Coffee substitutes containing coffee  11,5  A  
0902  Tea, whether or not flavoured  
0902 10 00  –  Green tea (not fermented) in immediate packings of a content 
not exceeding 3 kg  3,2 A  
0902 20 00  –  Other green tea (not fermented)  Free  A  
0902 30 00  –  Black tea (fermented) and partly fermented tea, in immediate 
packings of a content not exceeding 3 kg  Free  A  
0902 40 00  –  Other black tea (fermented) and other partly fermented tea  Free  A  
0903 00 00  Maté Free  A  
0904  Pepper of the genus  Piper ; dried or crushed or ground fruits of the 
genus  Capsicum  or of the genus  Pimenta  
– Pepper 
0904 11 00  – – Neither crushed nor ground  Free  A  
0904 12 00  – – Crushed or ground  4  A  
0904 20  –  Fruits of the genus  Capsicum  or of the genus  Pimenta , dried or 
crushed or ground  
– – Neither crushed nor ground  
0904 20 10  – – – Sweet peppers  9,6 A  
0904 20 30  – – – Other Free  A  
0904 20 90  – – Crushed or ground  5  A  
0905 00 00  Vanilla  6  A  
0906  Cinnamon and cinnamon-tree flowersEN 15.12.2012 Official Journal of the European Union 187
CN 2007  Description  Base rate Category  Comments  
– Neither crushed nor ground  
0906 11 00  – – Cinnamon ( Cinnamomum zeylanicum Blume ) Free  A  
0906 19 00  – – Other Free  A  
0906 20 00  –  Crushed or ground  Free  A  
0907 00 00  Cloves (whole fruit, cloves and stems)  8  A  
0908  Nutmeg, mace and cardamoms  
0908 10 00  –  Nutmeg  Free  A  
0908 20 00  –  Mace Free  A  
0908 30 00  –  Cardamoms  Free  A  
0909  Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper 
berries  
0909 10 00  –  Seeds of anise or badian  Free  A  
0909 20 00  –  Seeds of coriander  Free  A  
0909 30 00  –  Seeds of cumin  Free  A  
0909 40 00  –  Seeds of caraway  Free  A  
0909 50 00  –  Seeds of fennel; juniper berries  Free  A  
0910  Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and 
other spices  
0910 10 00  –  Ginger  Free  A  
0910 20  –  Saffron  
0910 20 10  – – Neither crushed nor ground  Free  A  
0910 20 90  – – Crushed or ground  8,5 A  
0910 30 00  –  Turmeric (curcuma)  Free  A  
– Other spices  
0910 91  – – Mixtures referred to in note 1(b) to this chapter  
0910 91 10  – – – Neither crushed nor ground  Free  A  
0910 91 90  – – – Crushed or ground  12,5  A  
0910 99  – – Other 
0910 99 10  – – – Fenugreek seed  Free  A  
– – – ThymeEN 188 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
– – – –  Neither crushed nor ground  
0910 99 31  – – – – –  Wild thyme ( Thymus serpyllum ) Free  A  
0910 99 33  – – – – –  Other 7  A  
0910 99 39  – – – – Crushed or ground  8,5 A  
0910 99 50  – – – Bay leaves 7  A  
0910 99 60  – – – Curry  Free  A  
– – – Other 
0910 99 91  – – – – Neither crushed nor ground  Free  A  
0910 99 99  – – – – Crushed or ground  12,5  A  
10 CHAPTER 10 - CEREALS  
1001  Wheat and meslin  
1001 10 00  –  Durum wheat  148 EUR/t  F  
1001 90  –  Other 
1001 90 10  – – Spelt for sowing  12,8  C  
– – Other spelt, common wheat and meslin  
1001 90 91  – – – Common wheat and meslin seed  95 EUR/t  F  
1001 90 99  – – – Other 95 EUR/t  F  
1002 00 00  Rye 93 EUR/t  F  
1003 00  Barley 
1003 00 10  –  Seed  93 EUR/t  F  
1003 00 90  –  Other 93 EUR/t  F  
1004 00 00  Oats 89 EUR/t  F  
1005  Maize (corn)  
1005 10  –  Seed  
– – Hybrid  
1005 10 11  – – – Double hybrids and top cross hybrids  Free  A  
1005 10 13  – – – Three-cross hybrids  Free  A  
1005 10 15  – – – Simple hybrids  Free  AEN 15.12.2012 Official Journal of the European Union 189
CN 2007  Description  Base rate Category  Comments  
1005 10 19  – – – Other Free  A  
1005 10 90  – – Other 94 EUR/t  F  
1005 90 00  –  Other 94 EUR/t  F  
1006  Rice 
1006 10  –  Rice in the husk (paddy or rough)  
1006 10 10  – – For sowing  7,7 B  
– – Other  
– – – Parboiled  
1006 10 21  – – – –  Round grain  211 EUR/t  F  
1006 10 23  – – – –  Medium grain  211 EUR/t  F  
– – – –  Long grain  
1006 10 25  – – – – –  Of a length/width ratio greater than 2 but less than 3  211 EUR/t  F  
1006 10 27  – – – – –  Of a length/width ratio equal to or greater than 3  211 EUR/t  F  
– – – Other 
1006 10 92  – – – –  Round grain  211 EUR/t  F  
1006 10 94  – – – –  Medium grain  211 EUR/t  F  
– – – –  Long grain  
1006 10 96  – – – – –  Of a length/width ratio greater than 2 but less than 3  211 EUR/t  F  
1006 10 98  – – – – –  Of a length/width ratio equal to or greater than 3  211 EUR/t  F  
1006 20  –  Husked (brown) rice  
– – Parboiled  
1006 20 11  – – – Round grain  65 EUR/t  F  
1006 20 13  – – – Medium grain  65 EUR/t  F  
– – – Long grain  
1006 20 15  – – – –  Of a length/width ratio greater than 2 but less than 3  65 EUR/t  Q  See paragraph 10 of 
Appendix 2 to 
Annex I  
1006 20 17  – – – –  Of a length/width ratio equal to or greater than 3  65 EUR/t  Q  See paragraph 10 of 
Appendix 2 to 
Annex I  
– – OtherEN 190 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
1006 20 92  – – – Round grain  65 EUR/t  F  
1006 20 94  – – – Medium grain  65 EUR/t  F  
– – – Long grain  
1006 20 96  – – – – Of a length/width ratio greater than 2 but less than 3  65 EUR/t  Q  See paragraph 10 of 
Appendix 2 to 
Annex I  
1006 20 98  – – – – Of a length/width ratio equal to or greater than 3  65 EUR/t  Q  See paragraph 10 of 
Appendix 2 to 
Annex I  
1006 30  –  Semi-milled or wholly milled rice, whether or not polished or 
glazed  
– – Semi-milled rice  
– – – Parboiled  
1006 30 21  – – – – Round grain  175 EUR/t  F  
1006 30 23  – – – – Medium grain  175 EUR/t  F  
– – – –  Long grain  
1006 30 25  – – – – –  Of a length/width ratio greater than 2 but less than 3  175 EUR/t  Q  See paragraph 10 of 
Appendix 2 to 
Annex I  
1006 30 27  175 EUR/t  Q  See paragraph 10 of 
Appendix 2 to 
Annex I  
– – – Other 
1006 30 42  – – – – Round grain  175 EUR/t  F  
1006 30 44  – – – – Medium grain  175 EUR/t  F  
– – – –  Long grain  
1006 30 46  – – – – –  Of a length/width ratio greater than 2 but less than 3  175 EUR/t  Q  See paragraph 10 of 
Appendix 2 to 
Annex I  
1006 30 48  – – – – –  Of a length/width ratio equal to or greater than 3  175 EUR/t  Q  See paragraph 10 of 
Appendix 2 to 
Annex I  
– – Wholly milled rice  
– – – Parboiled  
1006 30 61  – – – – Round grain  175 EUR/t  F  
1006 30 63  – – – – Medium grain  175 EUR/t  F  
– – – –  Long grainEN 15.12.2012 Official Journal of the European Union 191
CN 2007  Description  Base rate Category  Comments  
1006 30 65  – – – – –  Of a length/width ratio greater than 2 but less than 3  175 EUR/t  Q  See paragraph 10 of 
Appendix 2 to 
Annex I  
1006 30 67  – – – – –  Of a length/width ratio equal to or greater than 3  175 EUR/t  Q  See paragraph 10 of 
Appendix 2 to 
Annex I  
– – – Other 175 EUR/t  
1006 30 92  – – – –  Round grain  175 EUR/t  F  
1006 30 94  – – – –  Medium grain  175 EUR/t  F  
– – – –  Long grain  
1006 30 96  – – – – –  Of a length/width ratio greater than 2 but less than 3  175 EUR/t  Q  See paragraph 10 of 
Appendix 2 to 
Annex I  
1006 30 98  – – – – –  Of a length/width ratio equal to or greater than 3  175 EUR/t  Q  See paragraph 10 of 
Appendix 2 to 
Annex I  
1006 40 00  –  Broken rice  128 EUR/t  F  
1007 00  Grain sorghum  
1007 00 10  –  Hybrids for sowing  6,4 B  
1007 00 90  –  Other 94 EUR/t  F  
1008  Buckwheat, millet and canary seed; other cereals  
1008 10 00  –  Buckwheat  37 EUR/t  F  
1008 20 00  –  Millet  56 EUR/t  F  
1008 30 00  –  Canary seed  Free  A  
1008 90  –  Other cereals  
1008 90 10  – – Triticale  93 EUR/t  F  
1008 90 90  – – Other 37 EUR/t  F  Except Quinoa, which 
falls under category A  
11 CHAPTER 11 - PRODUCTS OF THE MILLING INDUSTRY; MALT; 
STARCHES; INULIN; WHEAT GLUTEN  
1101 00  Wheat or meslin flour  
– Wheat flour  
1101 00 11  – – Of durum wheat  172 EUR/t  F  
1101 00 15  – – Of common wheat and spelt  172 EUR/t  FEN 192 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
1101 00 90  –  Meslin flour  172 EUR/t  F  
1102  Cereal flours other than of wheat or meslin  
1102 10 00  –  Rye flour  168 EUR/t  F  
1102 20  –  Maize (corn) flour  
1102 20 10  – – Of a fat content not exceeding 1,5 % by weight  173 EUR/t  F  
1102 20 90  – – Other 98 EUR/t  F  
1102 90  –  Other 
1102 90 10  – – Barley flour  171 EUR/t  F  
1102 90 30  – – Oat flour  164 EUR/t  F  
1102 90 50  – – Rice flour  138 EUR/t  F  
1102 90 90  – – Other 98 EUR/t  F  
1103  Cereal groats, meal and pellets  
– Groats and meal  
1103 11  – – Of wheat 
1103 11 10  – – – Durum wheat  267 EUR/t  F  
1103 11 90  – – – Common wheat and spelt  186 EUR/t  F  
1103 13  – – Of maize (corn)  
1103 13 10  – – – Of a fat content not exceeding 1,5 % by weight  173 EUR/t  F  
1103 13 90  – – – Other 98 EUR/t  F  
1103 19  – – Of other cereals  
1103 19 10  – – – Of rye  171 EUR/t  F  
1103 19 30  – – – Of barley  171 EUR/t  F  
1103 19 40  – – – Of oats 164 EUR/t  F  
1103 19 50  – – – Of rice  138 EUR/t  F  
1103 19 90  – – – Other 98 EUR/t  F  
1103 20  –  Pellets  
1103 20 10  – – Of rye  171 EUR/t  F  
1103 20 20  – – Of barley  171 EUR/t  F  
1103 20 30  – – Of oats 164 EUR/t  FEN 15.12.2012 Official Journal of the European Union 193
CN 2007  Description  Base rate Category  Comments  
1103 20 40  – – Of maize  173 EUR/t  F  
1103 20 50  – – Of rice  138 EUR/t  F  
1103 20 60  – – Of wheat 175 EUR/t  F  
1103 20 90  – – Other 98 EUR/t  F  
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  
– Rolled or flaked grains  
1104 12  – – Of oats 
1104 12 10  – – – Rolled 93 EUR/t  F  
1104 12 90  – – – Flaked  182 EUR/t  F  
1104 19  – – Of other cereals  
1104 19 10  – – – Of wheat 175 EUR/t  F  
1104 19 30  – – – Of rye  171 EUR/t  F  
1104 19 50  – – – Of maize  173 EUR/t  F  
– – – Of barley  
1104 19 61  – – – –  Rolled 97 EUR/t  F  
1104 19 69  – – – –  Flaked  189 EUR/t  F  
– – – Other 
1104 19 91  – – – –  Flaked rice  234 EUR/t  F  
1104 19 99  – – – –  Other 173 EUR/t  F  
– Other worked grains (for example, hulled, pearled, sliced or 
kibbled)  
1104 22  – – Of oats 
1104 22 20  – – – Hulled (shelled or husked)  162 EUR/t  F  
1104 22 30  – – – Hulled and sliced or kibbled ( 'Grütze ' or ' grutten ') 162 EUR/t  F  
1104 22 50  – – – Pearled  145 EUR/t  F  
1104 22 90  – – – Not otherwise worked than kibbled  93 EUR/t  F  
1104 22 98  – – – Other 93 EUR/t  F  
1104 23  – – Of maize (corn)  
1104 23 10  – – – Hulled (shelled or husked), whether or not sliced or kibbled  152 EUR/t  FEN 194 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
1104 23 30  – – – Pearled  152 EUR/t  F  
1104 23 90  – – – Not otherwise worked than kibbled  98 EUR/t  F  
1104 23 99  – – – Other 98 EUR/t  F  
1104 29  – – Of other cereals  
– – – Of barley  
1104 29 01  – – – – Hulled (shelled or husked)  150 EUR/t  F  
1104 29 03  – – – – Hulled and sliced or kibbled ( 'Grütze ' or ' grutten' ) 150 EUR/t  F  
1104 29 05  – – – – Pearled  236 EUR/t  F  
1104 29 07  – – – – Not otherwise worked than kibbled  97 EUR/t  F  
1104 29 09  – – – – Other 97 EUR/t  F  
– – – Other  
– – – –  Hulled (shelled or husked), whether or not sliced or kibbled  
1104 29 11  – – – – –  Of wheat 129 EUR/t  F  
1104 29 18  – – – – –  Other 129 EUR/t  F  
1104 29 30  – – – – Pearled  154 EUR/t  F  
– – – –  Not otherwise worked than kibbled  
1104 29 51  – – – – –  Of wheat 99 EUR/t  F  
1104 29 55  – – – – –  Of rye  97 EUR/t  F  
1104 29 59  – – – – –  Other 98 EUR/t  F  
– – – –  Other 
1104 29 81  – – – – –  Of wheat 99 EUR/t  F  
1104 29 85  – – – – –  Of rye  97 EUR/t  F  
1104 29 89  – – – – –  Other 98 EUR/t  F  
1104 30  –  Germ of cereals, whole, rolled, flaked or ground  
1104 30 10  – – Of wheat 76 EUR/t  F  
1104 30 90  – – Of other cereals  75 EUR/t  F  
1105  Flour, meal, powder, flakes, granules and pellets of potatoes  
1105 10 00  –  Flour, meal and powder  12,2  A  
1105 20 00  –  Flakes, granules and pellets  12,2  AEN 15.12.2012 Official Journal of the European Union 195
CN 2007  Description  Base rate Category  Comments  
1106  Flour, meal and powder of the dried leguminous vegetables of 
heading 0713, of sago or of roots or tubers of heading 0714 or 
of the products of Chapter 8  
1106 10 00  –  Of the dried leguminous vegetables of heading 0713  7,7 A  
1106 20  –  Of sago or of roots or tubers of heading 0714  
1106 20 10  – – Denatured  95 EUR/t  A  
1106 20 90  – – Other 166 EUR/t  A  
1106 30  –  Of the products of Chapter 8  
1106 30 10  – – Of bananas  10,9  A  
1106 30 90  – – Other 8,3 A  
1107  Malt, whether or not roasted  
1107 10  –  Not roasted  
– – Of wheat 
1107 10 11  – – – In the form of flour  177 EUR/t  F  
1107 10 19  – – – Other 134 EUR/t  F  
– – Other 
1107 10 91  – – – In the form of flour  173 EUR/t  F  
1107 10 99  – – – Other 131 EUR/t  F  
1107 20 00  –  Roasted  152 EUR/t  F  
1108  Starches; inulin  
– Starches  
1108 11 00  – – Wheat starch  224 EUR/t  F  
1108 12 00  – – Maize (corn) starch  166 EUR/t  F  
1108 13 00  – – Potato starch  166 EUR/t  F  
1108 14 00  – – Manioc (cassava) starch  166 EUR/t  Q  See paragraph 5 of 
Appendix 2 to 
Annex I  
1108 19  – – Other starches  
1108 19 10  – – – Rice starch  216 EUR/t  F  
1108 19 90  – – – Other 166 EUR/t  F  
1108 20 00  –  Inulin  19,2  AEN 196 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
1109 00 00  Wheat gluten, whether or not dried  512 EUR/t  F  
12 CHAPTER 12 - OIL SEEDS AND OLEAGINOUS FRUITS; MISCEL ­
LANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR 
MEDICINAL PLANTS; STRAW AND FODDER  
1201 00  Soya beans, whether or not broken  
1201 00 10  –  For sowing  Free  A  
1201 00 90  –  Other Free  A  
1202  Groundnuts, not roasted or otherwise cooked, whether or not 
shelled or broken  
1202 10  –  In shell  
1202 10 10  – – For sowing  Free  A  
1202 10 90  – – Other Free  A  
1202 20 00  –  Shelled, whether or not broken  Free  A  
1203 00 00  Copra  Free  A  
1204 00  Linseed, whether or not broken  
1204 00 10  –  For sowing  Free  A  
1204 00 90  –  Other Free  A  
1205  Rape or colza seeds, whether or not broken  
1205 10  –  Low erucic acid rape or colza seeds  
1205 10 10  – – For sowing  Free  A  
1205 10 90  – – Other Free  A  
1205 90 00  –  Other Free  A  
1206 00  Sunflower seeds, whether or not broken  
1206 00 10  –  For sowing  Free  A  
– Other 
1206 00 91  – – Shelled; in grey– and white-striped shell  Free  A  
1206 00 99  – – Other Free  A  
1207  Other oil seeds and oleaginous fruits, whether or not broken  
1207 20  –  Cotton seeds  
1207 20 10  – – For sowing  Free  A  
1207 20 90  – – Other Free  AEN 15.12.2012 Official Journal of the European Union 197
CN 2007  Description  Base rate Category  Comments  
1207 40  –  Sesamum seeds  
1207 40 10  – – For sowing  Free  A  
1207 40 90  – – Other Free  A  
1207 50  –  Mustard seeds  
1207 50 10  – – For sowing  Free  A  
1207 50 90  – – Other Free  A  
– Other 
1207 91  – – Poppy seeds 
1207 91 10  – – – For sowing  Free  A  
1207 91 90  – – – Other Free  A  
1207 99  – – Other 
1207 99 15  – – – For sowing  Free  A  
– – – Other 
1207 99 91  – – – –  Hemp seeds  Free  A  
1207 99 97  – – – –  Other Free  A  
1208  Flours and meals of oil seeds or oleaginous fruits, other than those 
of mustard  
1208 10 00  –  Of soya beans  4,5 A  
1208 90 00  –  Other Free  A  
1209  Seeds, fruit and spores, of a kind used for sowing  
1209 10 00  –  Sugar beet seed  8,3 A  
– Seeds of forage plants  
1209 21 00  – – Lucerne (alfalfa) seed  2,5 A  
1209 22  – – Clover ( Trifolium  spp.) seed  
1209 22 10  – – – Red clover ( Trifolium pratense  L.) Free  A  
1209 22 80  – – – Other Free  A  
1209 23  – – Fescue seed  
1209 23 11  – – – Meadow fescue ( Festuca pratensis Huds .) seed  Free  A  
1209 23 15  – – – Red fescue ( Festuca rubra  L.) seed  Free  A  
1209 23 80  – – – Other 2,5 AEN 198 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
1209 24 00  – – Kentucky blue grass ( Poa pratensis  L.) seed  Free  A  
1209 25  – – Ryegrass ( Lolium multiflorum Lam., Lolium perenne L.) seed  
1209 25 10  – – – Italian ryegrass (including westerwolds) ( Lolium multiflorum 
Lam.) Free A  
1209 25 90  – – – Perennial ryegrass ( Lolium perenne L.) Free  A  
1209 29  – – Other 
1209 29 10  – – – Vetch seed; seeds of the genus  Poa ( Poa palustris  L., Poa trivialis  
L.); cocksfoot grass ( Dactylis glomerata  L.); bent grass ( Agrostis ) Free  A  
1209 29 35  – – – Timothy grass seed  Free  A  
1209 29 50  – – – Lupine seed  2,5 A  
1209 29 60  – – – Fodder beet seed ( Beta vulgaris  var. alba ) 8,3 A  
1209 29 80  – – – Other 2,5 A  
1209 30 00  –  Seeds of herbaceous plants cultivated principally for their flowers  3  A  
– Other 
1209 91  – – Vegetable seeds  
1209 91 10  – – – Kohlrabi seeds ( Brassica oleracea , var. caulorapa  and  gongylodes 
L.) 3 A  
1209 91 30  – – – Salad beet seed or beetroot seed ( Beta vulgaris  var. conditiva ) 8,3 A  
1209 91 90  – – – Other 3  A  
1209 99  – – Other 
1209 99 10  – – – Forest-tree seeds  Free  A  
– – – Other 
1209 99 91  – – – – Seeds of plants cultivated principally for their flowers, other 
than those of subheading 1209 30 00  3 A  
1209 99 99  – – – – Other 4  A  
1210  Hop cones, fresh or dried, whether or not ground, powdered or in 
the form of pellets; lupulin  
1210 10 00  –  Hop cones, neither ground nor powdered nor in the form of 
pellets  5,8 A  
1210 20  –  Hop cones, ground, powdered or in the form of pellets; lupulin  
1210 20 10  – – Hop cones, ground, powdered or in the form of pellets, with 
higher lupulin content; lupulin  5,8 A  
1210 20 90  – – Other 5,8 AEN 15.12.2012 Official Journal of the European Union 199
CN 2007  Description  Base rate Category  Comments  
1211  Plants and parts of plants (including seeds and fruits), of a kind 
used primarily in perfumery, in pharmacy or for insecticidal, 
fungicidal or similar purposes, fresh or dried, whether or not 
cut, crushed or powdered  
1211 20 00  –  Ginseng roots  Free  A  
1211 30 00  –  Coca leaf Free  A  
1211 40 00  –  Poppy straw Free  A  
1211 90  –  Other 
1211 90 30  – – Tonquin beans  3  A  
1211 90 85  – – Other Free  A  
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  
1212 20 00  –  Seaweeds and other algae  Free  A  
– Other 
1212 91  – – Sugar beet  
1212 91 20  – – – Dried, whether or not ground  23 EUR/100 kg/net  D  
1212 91 80  – – – Other 6,7 EUR/100 kg/net  D  
1212 99  – – Other 
1212 99 20  – – – Sugar cane  4,6 EUR/100 kg/net  D  
1212 99 30  – – – Locust beans  5,1 A  
– – – Locust bean seeds  
1212 99 41  – – – –  Not decorticated, crushed or ground  Free  A  
1212 99 49  – – – –  Other 5,8 A  
1212 99 70  – – – Other Free  A  
1213 00 00  Cereal straw and husks, unprepared, whether or not chopped, 
ground, pressed or in the form of pellets  Free  A  
1214  Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, 
sainfoin, forage kale, lupines, vetches and similar forage 
products, whether or not in the form of pellets  
1214 10 00  –  Lucerne (alfalfa) meal and pellets  Free  AEN 200 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
1214 90  –  Other 
1214 90 10  – – Mangolds, swedes and other fodder roots  5,8 A  
1214 90 90  – – Other Free  A  
13 CHAPTER 13 - LAC; GUMS, RESINS AND OTHER VEGETABLE 
SAPS AND EXTRACTS  
1301  Lac; natural gums, resins, gum-resins and oleoresins (for example, 
balsams)  
1301 20 00  –  Gum Arabic  Free  A  
1301 90 00  –  Other Free  A  
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 11 00  – – Opium Free  A  
1302 12 00  – – Of liquorice  3,2 A  
1302 13 00  – – Of hops  3,2 A  
1302 19  – – Other 
1302 19 05  – – – Vanilla oleoresin  3  A  
1302 19 80  – – – Other Free  A  
1302 20  –  Pectic substances, pectinates and pectates  
1302 20 10  – – Dry  19,2  A  
1302 20 90  – – Other 11,2  A  
– Mucilages and thickeners, whether or not modified, derived from 
vegetable products  
1302 31 00  – – Agar-agar  Free  A  
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  Free  A  
1302 32 90  – – – Of guar seeds  Free  A  
1302 39 00  – – Other Free  A  
14 CHAPTER 14 - VEGETABLE PLAITING MATERIALS; VEGETABLE 
PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDEDEN 15.12.2012 Official Journal of the European Union 201
CN 2007  Description  Base rate Category  Comments  
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)  
1401 10 00  –  Bamboos Free  A  
1401 20 00  –  Rattans  Free  A  
1401 90 00  –  Other Free  A  
1404  Vegetable products not elsewhere specified or included  
1404 20 00  –  Cotton linters  Free  A  
1404 90 00  –  Other Free  A  
III SECTION III - ANIMAL OR VEGETABLE FATS AND OILS AND 
THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; 
ANIMAL OR VEGETABLE WAXES  
15 CHAPTER 15 - ANIMAL OR VEGETABLE FATS AND OILS AND 
THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; 
ANIMAL OR VEGETABLE WAXES  
1501 00  Pig fat (including lard) and poultry fat, other than that of heading 
0209 or 1503  
– Pig fat (including lard)  
1501 00 11  – – For industrial uses other than the manufacture of foodstuffs for 
human consumption  Free  A  
1501 00 19  – – Other 17,2 EUR/ 
100 kg/net  D 
1501 00 90  –  Poultry fat  11,5  A  
1502 00  Fats of bovine animals, sheep or goats, other than those of heading 
1503  
1502 00 10  –  For industrial uses other than the manufacture of foodstuffs for 
human consumption  Free A  
1502 00 90  –  Other 3,2 A  
1503 00  Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emul ­
sified or mixed or otherwise prepared  
– Lard stearin and oleostearin  
1503 00 11  – – For industrial uses  Free  A  
1503 00 19  – – Other 5,1 A  
1503 00 30  –  Tallow oil for industrial uses other than the manufacture of 
foodstuffs for human consumption  Free  A  
1503 00 90  –  Other 6,4 AEN 202 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
1504  Fats and oils and their fractions, of fish or marine mammals, 
whether or not refined, but not chemically modified  
1504 10  –  Fish-liver oils and their fractions  
1504 10 10  – – Of a vitamin A content not exceeding 2 500 IU/g  3,8 A  
– – Other 
1504 10 91  – – – Of halibut  Free  A  
1504 10 99  – – – Other Free  A  
1504 20  –  Fats and oils and their fractions, of fish, other than liver oils  
1504 20 10  – – Solid fractions  10,9  A  
1504 20 90  – – Other Free  A  
1504 30  –  Fats and oils and their fractions, of marine mammals  
1504 30 10  – – Solid fractions  10,9  A  
1504 30 90  – – Other Free  A  
1505 00  Wool grease and fatty substances derived therefrom (including 
lanolin)  
1505 00 10  –  Wool grease, crude  3,2 A  
1505 00 90  –  Other Free  A  
1506 00 00  Other animal fats and oils and their fractions, whether or not 
refined, but not chemically modified  Free  A  
1507  Soya-bean oil and its fractions, whether or not refined, but not 
chemically modified  
1507 10  –  Crude oil, whether or not degummed  
1507 10 10  – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  3,2 A  
1507 10 90  – – Other 6,4 A  
1507 90  –  Other 
1507 90 10  – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  5,1 A  
1507 90 90  – – Other 9,6 A  
1508  Groundnut oil and its fractions, whether or not refined, but not 
chemically modified  
1508 10  –  Crude oil  
1508 10 10  – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  Free AEN 15.12.2012 Official Journal of the European Union 203
CN 2007  Description  Base rate Category  Comments  
1508 10 90  – – Other 6,4 A  
1508 90  –  Other 
1508 90 10  – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  5,1 A  
1508 90 90  – – Other 9,6 A  
1509  Olive oil and its fractions, whether or not refined, but not 
chemically modified  
1509 10  –  Virgin  
1509 10 10  – – Lampante olive oil  122,6 EUR/ 
100 kg/net  D 
1509 10 90  – – Other 124,5 EUR/ 
100 kg/net  D 
1509 90 00  –  Other 134,6 EUR/ 
100 kg/net  D 
1510 00  Other oils and their fractions, obtained solely from olives, whether 
or not refined, but not chemically modified, including blends of 
these oils or fractions with oils or fractions of heading 1509  
1510 00 10  –  Crude oils  110,2 EUR/ 
100 kg/net  D 
1510 00 90  –  Other 160,3 EUR/ 
100 kg/net  D 
1511  Palm oil and its fractions, whether or not refined, but not 
chemically modified  
1511 10  –  Crude oil  
1511 10 10  – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  Free A  
1511 10 90  – – Other 3,8 A  
1511 90  –  Other  
– – Solid fractions  
1511 90 11  – – – In immediate packings of a net content not exceeding 1 kg  12,8  A  
1511 90 19  – – – Other 10,9  A  
– – Other 
1511 90 91  – – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  5,1 A  
1511 90 99  – – – Other 9  A  
1512  Sunflower-seed, safflower or cotton-seed oil and fractions thereof, 
whether or not refined, but not chemically modifiedEN 204 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
– Sunflower-seed or safflower oil and fractions thereof  
1512 11  – – Crude oil  
1512 11 10  – – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  3,2 A  
– – – Other 
1512 11 91  – – – – Sunflower-seed oil  6,4 A  
1512 11 99  – – – – Safflower oil  6,4 A  
1512 19  – – Other 
1512 19 10  – – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  5,1 A  
1512 19 90  – – – Other 9,6 A  
– Cotton-seed oil and its fractions  
1512 21  – – Crude oil, whether or not gossypol has been removed  
1512 21 10  – – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  3,2 A  
1512 21 90  – – – Other 6,4 A  
1512 29  – – Other 
1512 29 10  – – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  5,1 A  
1512 29 90  – – – Other 9,6 A  
1513  Coconut (copra), palm kernel or babassu oil and fractions thereof, 
whether or not refined, but not chemically modified  
– Coconut (copra) oil and its fractions  
1513 11  – – Crude oil  
1513 11 10  – – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  2,5 A  
– – – Other 
1513 11 91  – – – – In immediate packings of a net content not exceeding 1 kg  12,8  A  
1513 11 99  – – – – Other 6,4 A  
1513 19  – – Other  
– – – Solid fractionsEN 15.12.2012 Official Journal of the European Union 205
CN 2007  Description  Base rate Category  Comments  
1513 19 11  – – – –  In immediate packings of a net content not exceeding 1 kg  12,8  A  
1513 19 19  – – – –  Other 10,9  A  
– – – Other 
1513 19 30  – – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  5,1 A  
– – – –  Other 
1513 19 91  – – – – –  In immediate packings of a net content not exceeding 1 kg  12,8  A  
1513 19 99  – – – – –  Other 9,6 A  
– Palm kernel or babassu oil and fractions thereof  
1513 21  – – Crude oil  
1513 21 10  – – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  3,2 A  
– – – Other 
1513 21 30  – – – –  In immediate packings of a net content not exceeding 1 kg  12,8  A  
1513 21 90  – – – –  Other 6,4 A  
1513 29  – – Other  
– – – Solid fractions  
1513 29 11  – – – –  In immediate packings of a net content not exceeding 1 kg  12,8  A  
1513 29 19  – – – –  Other 10,9  A  
– – – Other 
1513 29 30  – – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  5,1 A  
– – – –  Other 
1513 29 50  – – – – –  In immediate packings of a net content not exceeding 1 kg  12,8  A  
1513 29 90  – – – – –  Other 9,6 A  
1514  Rape, colza or mustard oil and fractions thereof, whether or not 
refined, but not chemically modified  
– Low erucic acid rape or colza oil and its fractions  
1514 11  – – Crude oil  
1514 11 10  – – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  3,2 A  
1514 11 90  – – – Other 6,4 AEN 206 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
1514 19  – – Other 
1514 19 10  – – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  5,1 A  
1514 19 90  – – – Other 9,6 A  
– Other 
1514 91  – – Crude oil  
1514 91 10  – – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  3,2 A  
1514 91 90  – – – Other 6,4 A  
1514 99  – – Other 
1514 99 10  – – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  5,1 A  
1514 99 90  – – – Other 9,6 A  
1515  Other fixed vegetable fats and oils (including jojoba oil) and their 
fractions, whether or not refined, but not chemically modified  
– Linseed oil and its fractions  
1515 11 00  – – Crude oil  3,2 A  
1515 19  – – Other 
1515 19 10  – – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  5,1 A  
1515 19 90  – – – Other 9,6 A  
– Maize (corn) oil and its fractions  
1515 21  – – Crude oil  
1515 21 10  – – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  3,2 A  
1515 21 90  – – – Other 6,4 A  
1515 29  – – Other 
1515 29 10  – – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  5,1 A  
1515 29 90  – – – Other 9,6 A  
1515 30  –  Castor oil and its fractions  
1515 30 10  – – For the production of aminoundecanoic acid for use in the 
manufacture of synthetic textile fibres or of artificial plastic 
materials  Free  AEN 15.12.2012 Official Journal of the European Union 207
CN 2007  Description  Base rate Category  Comments  
1515 30 90  – – Other 5,1 A  
1515 50  –  Sesame oil and its fractions  
– – Crude oil  
1515 50 11  – – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  3,2 A  
1515 50 19  – – – Other 6,4 A  
– – Other 
1515 50 91  – – – For technical or industrial uses other than the manufacture of 
foodstuffs for human consumption  5,1 A  
1515 50 99  – – – Other 9,6 A  
1515 90  –  Other 
1515 90 11  – – Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; 
their fractions  Free  A  
– – Tobacco-seed oil and its fractions  
– – – Crude oil  
1515 90 21  – – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  Free  A  
1515 90 29  – – – –  Other 6,4 A  
– – – Other 
1515 90 31  – – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  Free  A  
1515 90 39  – – – –  Other 9,6 A  
– – Other oils and their fractions  
– – – Crude oils  
1515 90 40  – – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  3,2 A  
– – – –  Other 
1515 90 51  – – – – –  Solid, in immediate packings of a net content not exceeding 
1 kg  12,8 A  
1515 90 59  – – – – –  Solid, other; fluid  6,4 A  
– – – Other 
1515 90 60  – – – –  For technical or industrial uses other than the manufacture 
of foodstuffs for human consumption  5,1 A  
– – – –  OtherEN 208 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
1515 90 91  – – – – –  Solid, in immediate packings of a net content not exceeding 
1 kg  12,8 A  
1515 90 99  – – – – –  Solid, other; fluid  9,6 A  
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 10  –  Animal fats and oils and their fractions  
1516 10 10  – – In immediate packings of a net content not exceeding 1 kg  12,8  A  
1516 10 90  – – Other 10,9  A  
1516 20  –  Vegetable fats and oils and their fractions  
1516 20 10  – – Hydrogenated castor oil, so called  'opal-wax ' 3,4 A  
– – Other 
1516 20 91  – – – In immediate packings of a net content not exceeding 1 kg  12,8  A  
– – – Other 
1516 20 95  – – – – Colza, linseed, rapeseed, sunflower-seed, illipe, karite, 
makore, touloucouna or babassu oils, for technical or 
industrial uses other than the manufacture of foodstuffs for 
human consumption  5,1 A  
– – – –  Other 
1516 20 96  – – – – –  Groundnut, cotton-seed, soya-bean or sunflower-seed oils; 
other oils containing less than 50 % by weight of free fatty 
acids and excluding palm kernel, illipe, coconut, colza, 
rapeseed or copaiba oils  9,6 A  
1516 20 98  – – – – –  Other 10,9  A  
1517  Margarine; edible mixtures or preparations of animal or vegetable 
fats or oils or of fractions of different fats or oils of this chapter, 
other than edible fats or oils or their fractions of heading 1516  
1517 10  –  Margarine, excluding liquid margarine  
1517 10 10  – – Containing, by weight, more than 10 % but not more than 
15 % of milkfats  8,3 + 28,4 EUR/ 
100 kg/net  A 
1517 10 90  – – Other 16  A  
1517 90  –  Other 
1517 90 10  – – Containing, by weight, more than 10 % but not more than 
15 % of milkfats  8,3 + 28,4 EUR/ 
100 kg/net  M 
– – Other 
1517 90 91  – – – Fixed vegetable oils, fluid, mixed  9,6 AEN 15.12.2012 Official Journal of the European Union 209
CN 2007  Description  Base rate Category  Comments  
1517 90 93  – – – Edible mixtures or preparations of a kind used as mould- 
release preparations  2,9 A  
1517 90 99  – – – Other 16  A  
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  7,7 A  
– Fixed vegetable oils, fluid, mixed, for technical or industrial uses 
other than the manufacture of foodstuffs for human 
consumption  
1518 00 31  – – Crude  3,2 A  
1518 00 39  – – Other 5,1 A  
– Other 
1518 00 91  – – 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  7,7 A  
– – Other 
1518 00 95  – – – Inedible mixtures or preparations of animal or of animal and 
vegetable fats and oils and their fractions  2 A  
1518 00 99  – – – Other 7,7 A  
1520 00 00  Glycerol, crude; glycerol waters and glycerol lyes  Free  A  
1521  Vegetable waxes (other than triglycerides), beeswax, other insect 
waxes and spermaceti, whether or not refined or coloured  
1521 10 00  –  Vegetable waxes  Free  A  
1521 90  –  Other 
1521 90 10  – – Spermaceti, whether or not refined or coloured  Free  A  
– – Beeswax and other insect waxes, whether or not refined or 
coloured 
1521 90 91  – – – Raw Free  A  
1521 90 99  – – – Other 2,5 A  
1522 00  Degras; residues resulting from the treatment of fatty substances or 
animal or vegetable waxesEN 210 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
1522 00 10  –  Degras  3,8 A  
– Residues resulting from the treatment of fatty substances or 
animal or vegetable waxes  
– – Containing oil having the characteristics of olive oil  
1522 00 31  – – – Soapstocks  29,9 EUR/ 
100 kg/net  A 
1522 00 39  – – – Other 47,8 EUR/ 
100 kg/net  A 
– – Other 
1522 00 91  – – – Oil foots and dregs; soapstocks  3,2 A  
1522 00 99  – – – Other Free  A  
IV SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS 
AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO 
SUBSTITUTES  
16 CHAPTER 16 - PREPARATIONS OF MEAT, OF FISH OR OF 
CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERT­
EBRATES 
1601 00  Sausages and similar products, of meat, meat offal or blood; food 
preparations based on these products  
1601 00 10  –  Of liver  15,4  A  
– Other 
1601 00 91  – – Sausages, dry or for spreading, uncooked  149,4 EUR/ 
100 kg/net  F 
1601 00 99  – – Other 100,5 EUR/ 
100 kg/net  F 
1602  Other prepared or preserved meat, meat offal or blood  
1602 10 00  –  Homogenised preparations  16,6  C  
1602 20  –  Of liver of any animal  
– – Goose or duck liver  
1602 20 11  – – – Containing 75 % or more by weight of fatty livers  10,2  A  
1602 20 19  – – – Other 10,2  AEN 15.12.2012 Official Journal of the European Union 211
CN 2007  Description  Base rate Category  Comments  
1602 20 90  – – Other 16  C  
– Of poultry of heading 0105  
1602 31  – – Of turkeys  
– – – Containing 57 % or more by weight of poultry meat or offal  
1602 31 11  – – – –  Containing exclusively uncooked turkey meat  102,4 EUR/ 
100 kg/net  F 
1602 31 19  – – – –  Other 102,4 EUR/ 
100 kg/net  B 
1602 31 30  – – – Containing 25 % or more but less than 57 % by weight of 
poultry meat or offal  102,4 EUR/ 
100 kg/net  B 
1602 31 90  – – – Other 102,4 EUR/ 
100 kg/net  B 
1602 32  – – Of fowls of the species  Gallus domesticus  
– – – Containing 57 % or more by weight of poultry meat or offal  
1602 32 11  – – – –  Uncooked  86,7 EUR/ 
100 kg/net  F 
1602 32 19  – – – –  Other 102,4 EUR/ 
100 kg/net  F 
1602 32 30  – – – Containing 25 % or more but less than 57 % by weight of 
poultry meat or offal  10,9 F  
1602 32 90  – – – Other 10,9  F  
1602 39  – – Other  
– – – Containing 57 % or more by weight of poultry meat or offal  
1602 39 21  – – – –  Uncooked  86,7 EUR/ 
100 kg/net  F 
1602 39 29  – – – –  Other 10,9  F  
1602 39 40  – – – Containing 25 % or more but less than 57 % by weight of 
poultry meat or offal  10,9 F  
1602 39 80  – – – Other 10,9  F  
– Of swine  
1602 41  – – Hams and cuts thereof  
1602 41 10  – – – Of domestic swine  156,8 EUR/ 
100 kg/net  F 
1602 41 90  – – – Other 10,9  A  
1602 42  – – Shoulders and cuts thereofEN 212 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
1602 42 10  – – – Of domestic swine  129,3 EUR/ 
100 kg/net  F 
1602 42 90  – – – Other 10,9  A  
1602 49  – – Other, including mixtures  
– – – Of domestic swine  
– – – –  Containing by weight 80 % or more of meat or meat offal, 
of any kind, including fats of any kind or origin  
1602 49 11  – – – – –  Loins (excluding collars) and cuts thereof, including 
mixtures of loins or hams  156,8 EUR/ 
100kg/net  F 
1602 49 13  – – – – –  Collars and cuts thereof, including mixtures of collars and 
shoulders  129,3 EUR/ 
100 kg/net  F 
1602 49 15  – – – – –  Other mixtures containing hams (legs), shoulders, loins or 
collars, and cuts thereof  129,3 EUR/ 
100 kg/net  F 
1602 49 19  – – – – –  Other 85,7 EUR/ 
100 kg/net  F 
1602 49 30  – – – – Containing by weight 40 % or more but less than 80 % of 
meat or meat offal, of any kind, including fats of any kind or 
origin  75 EUR/100 kg/net  F  
1602 49 50  – – – – Containing by weight less than 40 % of meat or meat offal, 
of any kind, including fats of any kind or origin  54,3 EUR/ 
100 kg/net  F 
1602 49 90  – – – Other 10,9  A  
1602 50  –  Of bovine animals  
1602 50 10  – – Uncooked; mixtures of cooked meat or offal and uncooked 
meat or offal  303,4 EUR/ 
100 kg/net  F 
– – Other  
– – – In airtight containers  
1602 50 31  – – – – Corned beef  16,6  A  
1602 50 39  – – – – Other 16,6  A  
1602 50 80  – – – Other 16,6  A  
1602 90  –  Other, including preparations of blood of any animal  
1602 90 10  – – Preparations of blood of any animal  16,6  C  
– – Other 
1602 90 31  – – – Of game or rabbit  10,9  A  
1602 90 41  – – – Of reindeer  16,6  A  
– – – OtherEN 15.12.2012 Official Journal of the European Union 213
CN 2007  Description  Base rate Category  Comments  
1602 90 51  – – – –  Containing meat or meat offal of domestic swine  85,7 EUR/ 
100 kg/net  F 
– – – –  Other  
– – – – –  Containing bovine meat or offal  
1602 90 61  – – – – – –  Uncooked; mixtures of cooked meat or offal and 
uncooked meat or offal  303,4 EUR/ 
100 kg/net  F 
1602 90 69  – – – – – –  Other 16,6  A  
– – – – –  Other  
– – – – – –  Of sheep or goats  
– – – – – – –  Uncooked; mixtures of cooked meat or offal and 
uncooked meat or offal  
1602 90 72  – – – – – – – –  Of sheep 12,8 A  
1602 90 74  – – – – – – – –  Of goats  16,6  A  
– – – – – – –  Other 
1602 90 76  – – – – – – – –  Of sheep 12,8 A  
1602 90 78  – – – – – – – –  Of goats  16,6  A  
1602 90 98  – – – – – –  Other 16,6  A  
1603 00  Extracts and juices of meat, fish or crustaceans, molluscs or other 
aquatic invertebrates  
1603 00 10  –  In immediate packings of a net content of 1 kg or less  12,8  A  
1603 00 80  –  Other Free  A  
1604  Prepared or preserved fish; caviar and caviar substitutes prepared 
from fish eggs  
– Fish, whole or in pieces, but not minced  
1604 11 00  – – Salmon  5,5 A  
1604 12  – – Herrings  
1604 12 10  – – – Fillets, raw, merely coated with batter or breadcrumbs, 
whether or not pre-fried in oil, frozen  15 A  
– – – Other 
1604 12 91  – – – –  In airtight containers  20  A  
1604 12 99  – – – –  Other 20  A  
1604 13  – – Sardines, sardinella and brisling or sprats  
– – – SardinesEN 214 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
1604 13 11  – – – – In olive oil  12,5  A  
1604 13 19  – – – – Other 12,5  A  
1604 13 90  – – – Other 12,5  A  
1604 14  – – Tunas, skipjack and bonito ( Sarda  spp.)  
– – – Tunas and skipjack  
1604 14 11  – – – – In vegetable oil  24 A  
– – – –  Other 
1604 14 16  – – – – –  Fillets known as  'loins ' 24  A  
1604 14 18  – – – – –  Other 24  A  
1604 14 90  – – – Bonito ( Sarda  spp.) 25  A  
1604 15  – – Mackerel  
– – – Of the species  Scomber scombrus  and  Scomber japonicus  
1604 15 11  – – – – Fillets  25  A  
1604 15 19  – – – – Other 25  A  
1604 15 90  – – – Of the species  Scomber australasicus  20  A  
1604 16 00  – – Anchovies  25  A  
1604 19  – – Other 
1604 19 10  – – – Salmonidae, other than salmon  7  A  
– – – Fish of the genus  Euthynnus , other than skipjack ( Euthynnus 
(Katsuwonus ) pelamis ) 
1604 19 31  – – – – Fillets known as  'loins ' 24  A  
1604 19 39  – – – – Other 24  A  
1604 19 50  – – – Fish of the species  Orcynopsis unicolor  12,5  A  
– – – Other 
1604 19 91  – – – – Fillets, raw, merely coated with batter or breadcrumbs, 
whether or not pre-fried in oil, frozen  7,5 A  
– – – –  Other 
1604 19 92  – – – – –  Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) 20  A  
1604 19 93  – – – – –  Coalfish ( Pollachius virens ) 20  A  
1604 19 94  – – – – –  Hake ( Merluccius  spp.,  Urophycis  spp.)  20 AEN 15.12.2012 Official Journal of the European Union 215
CN 2007  Description  Base rate Category  Comments  
1604 19 95  – – – – –  Alaska pollack ( Theragra chalcogramma ) and pollack ( Pol­
lachius pollachius ) 20 A  
1604 19 98  – – – – –  Other 20  A  
1604 20  –  Other prepared or preserved fish  
1604 20 05  – – Preparations of surimi  20 A  
– – Other 
1604 20 10  – – – Of salmon  5,5 A  
1604 20 30  – – – Of salmonidae, other than salmon  7  A  
1604 20 40  – – – Of anchovies 25 A  
1604 20 50  – – – Of sardines, bonito, mackerel of the species  Scomber scombrus  
and Scomber japonicus , fish of the species  Orcynopsis unicolor  25 A  
1604 20 70  – – – Of tunas, skipjack or other fish of the genus  Euthynnus 24 A  
1604 20 90  – – – Of other fish  14  A  
1604 30  –  Caviar and caviar substitutes  
1604 30 10  – – Caviar (sturgeon roe)  20  A  
1604 30 90  – – Caviar substitutes  20  A  
1605  Crustaceans, molluscs and other aquatic invertebrates, prepared or 
preserved  
1605 10 00  –  Crab  8  A  
1605 20  –  Shrimps and prawns  
1605 20 10  – – In airtight containers  20  A  
– – Other 
1605 20 91  – – – In immediate packings of a net content not exceeding 2 kg  20  A  
1605 20 99  – – – Other 20  A  
1605 30  –  Lobster  
1605 30 10  – – Lobster meat, cooked, for the manufacture of lobster butter or 
of lobster pastes, pâtés, soups or sauces  Free  A  
1605 30 90  – – Other 20  A  
1605 40 00  –  Other crustaceans  20  A  
1605 90  –  Other  
– – MolluscsEN 216 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
– – – Mussels ( Mytilus spp.,  Perna spp.) 
1605 90 11  – – – – In airtight containers  20  A  
1605 90 19  – – – – Other 20  A  
1605 90 30  – – – Other 20  A  
1605 90 90  – – Other aquatic invertebrates  26  A  
17 CHAPTER 17 - SUGARS AND SUGAR CONFECTIONERY  
1701  Cane or beet sugar and chemically pure sucrose, in solid form  
– Raw sugar not containing added flavouring or colouring matter  
1701 11  – – Cane sugar  
1701 11 10  – – – For refining  33,9 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
1701 11 90  – – – Other 41,9 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
1701 12  – – Beet sugar  
1701 12 10  – – – For refining  33,9 EUR/ 
100 kg/net  F 
1701 12 90  – – – Other 41,9 EUR/ 
100 kg/net  F 
– Other 
1701 91 00  – – Containing added flavouring or colouring matter  41,9 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
1701 99  – – Other 
1701 99 10  – – – White sugar  41,9 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
1701 99 90  – – – Other 41,9 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
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  
– Lactose and lactose syrupEN 15.12.2012 Official Journal of the European Union 217
CN 2007  Description  Base rate Category  Comments  
1702 11 00  – – Containing by weight 99 % or more lactose, expressed as 
anhydrous lactose, calculated on the dry matter  14 EUR/100 kg/net  F  
1702 19 00  – – Other 14 EUR/100 kg/net  F  
1702 20  –  Maple sugar and maple syrup  
1702 20 10  – – Maple sugar in solid form, containing added flavouring or 
colouring matter  0,4 EUR/100 kg/net  F  
1702 20 90  – – Other 8  B  
1702 30  –  Glucose and glucose syrup, not containing fructose or containing 
in the dry state less than 20 % by weight of fructose  
1702 30 10  – – Isoglucose  50,7 EUR/100 kg/ 
net mas  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
– – Other  
– – – Containing in the dry state, 99 % or more by weight of 
glucose  
1702 30 51  – – – –  In the form of white crystalline powder, whether or not 
agglomerated  26,8 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
1702 30 59  – – – –  Other 20 EUR/100 kg/net  Q  See paragraph 9 of 
Appendix 2 to 
Annex I  
– – – Other 
1702 30 91  – – – –  In the form of white crystalline powder, whether or not 
agglomerated  26,8 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
1702 30 99  – – – –  Other 20 EUR/100 kg/net  Q  See paragraph 9 of 
Appendix 2 to 
Annex I  
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  
1702 40 10  – – Isoglucose  50,7 EUR/100 kg/ 
net mas  F 
1702 40 90  – – Other 20 EUR/100 kg/net  Q  See paragraph 9 of 
Appendix 2 to 
Annex I  
1702 50 00  –  Chemically pure fructose  16 + 50,7 EUR/ 
100 kg/net mas  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
1702 60  –  Other fructose and fructose syrup, containing in the dry state 
more than 50 % by weight of fructose, excluding invert sugarEN 218 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
1702 60 10  – – Isoglucose  50,7 EUR/100 kg/net 
mas  F 
1702 60 80  – – Inulin syrup  0,4 EUR/100 kg/net  F  
1702 60 95  – – Other 0,4 EUR/100 kg/net  F  
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  12,8  A  
1702 90 30  – – Isoglucose  50,7 EUR/100 kg/ 
net mas  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
1702 90 50  – – Maltodextrine and maltodextrine syrup  20 EUR/100 kg/net  Q  See paragraph 9 of 
Appendix 2 to 
Annex I  
1702 90 60  – – Artificial honey, whether or not mixed with natural honey  0,4 EUR/100 kg/net  F  
– – Caramel  
1702 90 71  – – – Containing 50 % or more by weight of sucrose in the dry 
matter  0,4 EUR/100 kg/net  Q  See paragraph 9 of 
Appendix 2 to 
Annex I  
– – – Other 
1702 90 75  – – – – In the form of powder, whether or not agglomerated  27,7 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
1702 90 79  – – – – Other 19,2 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
1702 90 80  – – Inulin syrup  0,4 EUR/100 kg/net  Q  See paragraph 9 of 
Appendix 2 to 
Annex I  
1702 90 99  – – Other 0,4 EUR/100 kg/net  Q  See paragraph 9 of 
Appendix 2 to 
Annex I  
1703  Molasses resulting from the extraction or refining of sugar  
1703 10 00  –  Cane molasses  0,35 EUR/ 
100 kg/net  A 
1703 90 00  –  Other 0,35 EUR/ 
100 kg/net  A 
1704  Sugar confectionery (including white chocolate), not containing 
cocoaEN 15.12.2012 Official Journal of the European Union 219
CN 2007  Description  Base rate Category  Comments  
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  6,2 + 27,1 EUR/ 
100 kg/net MAX 
17,9  J 
1704 10 19  – – – Other 6,2 + 27,1 EUR/ 
100 kg/net MAX 
17,9 J 
– – Containing 60 % or more by weight of sucrose (including invert 
sugar expressed as sucrose)  
1704 10 91  – – – Gum in strips  6,3 + 30,9 EUR/ 
100 kg/net MAX 
18,2 J 
1704 10 99  – – – Other 6,3 + 30,9 EUR/ 
100 kg/net MAX 
18,2  J 
1704 90  –  Other 
1704 90 10  – – Liquorice extract containing more than 10 % by weight of 
sucrose but not containing other added substances  13,4 A  
1704 90 30  – – White chocolate 9,1 + 45,1 EUR/ 
100 kg/net MAX 
18,9 + 16,5 EUR/ 
100 kg/net  J 
– – Other 
1704 90 51  – – – Pastes, including marzipan, in immediate packings of a net 
content of 1 kg or more  9 + EA MAX 18,7 + 
AD S/Z  J See paragraph 5, 
Section A of 
Annex I  
1704 90 55  – – – Throat pastilles and cough drops  9 + EA MAX 18,7 + 
AD S/Z  J See paragraph 5, 
Section A of 
Annex I  
1704 90 61  – – – Sugar-coated (panned) goods  9 + EA MAX 18,7 + 
AD S/Z  J See paragraph 5, 
Section A of 
Annex I  
– – – Other 
1704 90 65  – – – –  Gum confectionery and jelly confectionery, including fruit 
pastes in the form of sugar confectionery  9 + EA MAX 18,7 + 
AD S/Z  J See paragraph 5, 
Section A of 
Annex I  
1704 90 71  – – – –  Boiled sweets, whether or not filled  9 + EA MAX 18,7 + 
AD S/Z  J See paragraph 5, 
Section A of 
Annex IEN 220 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
1704 90 75  – – – – Toffees, caramels and similar sweets  9 + EA MAX 18,7 + 
AD S/Z  J See paragraph 5, 
Section A of 
Annex I  
– – – –  Other 
1704 90 81  – – – – –  Compressed tablets  9 + EA MAX 18,7 + 
AD S/Z  J See paragraph 5, 
Section A of 
Annex I  
1704 90 99  – – – – –  Other 9 + EA MAX 18,7 + 
AD S/Z  Q See paragraph 9 of 
Appendix 2 to 
Annex I; see 
paragraph 5, Section 
A of 
Annex I  
18 CHAPTER 18 - COCOA AND COCOA PREPARATIONS 
1801 00 00  Cocoa beans, whole or broken, raw or roasted  Free  A  
1802 00 00  Cocoa shells, husks, skins and other cocoa waste  Free  A  
1803  Cocoa paste, whether or not defatted  
1803 10 00  –  Not defatted  9,6 A  
1803 20 00  –  Wholly or partly defatted  9,6 A  
1804 00 00  Cocoa butter, fat and oil  7,7 A  
1805 00 00  Cocoa powder, not containing added sugar or other sweetening 
matter  8 A  
1806  Chocolate and other food preparations containing cocoa  
1806 10  –  Cocoa powder, containing added sugar or other sweetening 
matter  
1806 10 15  – – Containing no sucrose or containing less than 5 % by weight of 
sucrose (including invert sugar expressed as sucrose) or isog ­
lucose expressed as sucrose  8 A  
1806 10 20  – – Containing 5 % or more but less than 65 % by weight of 
sucrose (including invert sugar expressed as sucrose) or isog ­
lucose expressed as sucrose  8 + 25,2 EUR/ 
100 kg/net  A 
1806 10 30  – – Containing 65 % or more but less than 80 % by weight of 
sucrose (including invert sugar expressed as sucrose) or isog ­
lucose expressed as sucrose  8 + 31,4 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
1806 10 90  – – Containing 80 % or more by weight of sucrose (including invert 
sugar expressed as sucrose) or isoglucose expressed as sucrose  8 + 41,9 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
1806 20  –  Other preparations in blocks, slabs or bars weighing more than 
2 kg or in liquid, paste, powder, granular or other bulk form in 
containers or immediate packings, of a content exceeding 2 kgEN 15.12.2012 Official Journal of the European Union 221
CN 2007  Description  Base rate Category  Comments  
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 milkfat  8,3 + EA MAX 18,7 
+ AD S/Z  A See paragraph 5, 
Section A of 
Annex I  
1806 20 30  – – Containing a combined weight of 25 % or more, but less than 
31 % of cocoa butter and milkfat  8,3 + EA MAX 18,7 
+ AD S/Z  A See paragraph 5, 
Section A of 
Annex I  
– – Other 
1806 20 50  – – – Containing 18 % or more by weight of cocoa butter  8,3 + EA MAX 18,7 
+ AD S/Z  A See paragraph 5, 
Section A of 
Annex I  
1806 20 70  – – – Chocolate milk crumb  15,4 + EA A  See paragraph 5, 
Section A of 
Annex I  
1806 20 80  – – – Chocolate flavour coating  8,3 + EA MAX 18,7 
+ AD S/Z  A See paragraph 5, 
Section A of 
Annex I  
1806 20 95 ex1  – – –  Other 8,3 + EA MAX 18,7 
+ AD S/Z  A Containing < 70 % 
sugar; see paragraph 
5, Section A of 
Annex I  
1806 20 95 ex2  – – –  Other 8,3 + EA MAX 18,7 
+ AD S/Z  Q See paragraph 9 of 
Appendix 2 to 
Annex I; see 
paragraph 5, Section 
A of 
Annex I  
– Other, in blocks, slabs or bars  
1806 31 00  – – Filled  8,3 + EA MAX 18,7 
+ AD S/Z  A See paragraph 5, 
Section A of 
Annex I  
1806 32  – – Not filled  
1806 32 10  – – – With added cereal, fruit or nuts  8,3 + EA MAX 18,7 
+ AD S/Z  A See paragraph 5, 
Section A of 
Annex I  
1806 32 90  – – – Other 8,3 + EA MAX 18,7 
+ AD S/Z  A See paragraph 5, 
Section A of 
Annex I  
1806 90  –  Other  
– – Chocolate and chocolate products  
– – – Chocolates (including pralines), whether or not filled  
1806 90 11  – – – –  Containing alcohol  8,3 + EA MAX 18,7 
+ AD S/Z  A See paragraph 5, 
Section A of 
Annex IEN 222 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
1806 90 19  – – – – Other 8,3 + EA MAX 18,7 
+ AD S/Z  A See paragraph 5, 
Section A of 
Annex I  
– – – Other 
1806 90 31  – – – – Filled  8,3 + EA MAX 18,7 
+ AD S/Z  A See paragraph 5, 
Section A of 
Annex I  
1806 90 39  – – – – Not filled  8,3 + EA MAX 18,7 
+ AD S/Z  A See paragraph 5, 
Section A of 
Annex I  
1806 90 50  – – Sugar confectionery and substitutes therefor made from sugar 
substitution products, containing cocoa  8,3 + EA MAX 18,7 
+ AD S/Z  A See paragraph 5, 
Section A of 
Annex I  
1806 90 60  – – Spreads containing cocoa  8,3 + EA MAX 18,7 
+ AD S/Z  A See paragraph 5, 
Section A of 
Annex I  
1806 90 70  – – Preparations containing cocoa for making beverages  8,3 + EA MAX 18,7 
+ AD S/Z  A See paragraph 5, 
Section A of 
Annex I  
1806 90 90 ex1  – –  Other 8,3 + EA MAX 18,7 
+ AD S/Z  A Containing < 70 % 
sugar; see paragraph 
5, Section A of 
Annex I  
1806 90 90 ex2  – –  Other 8,3 + EA MAX 18,7 
+ AD S/Z  Q See paragraph 9 of 
Appendix 2 to 
Annex I; see 
paragraph 5, Section 
A of 
Annex I  
19 CHAPTER 19 - PREPARATIONS OF CEREALS, FLOUR, STARCH 
OR MILK; PASTRYCOOKS' PRODUCTS  
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 10 00  –  Preparations for infant use, put up for retail sale  7,6 + EA M  See paragraph 5, 
Section A of 
Annex I  
1901 20 00  –  Mixes and doughs for the preparation of bakers' wares of 
heading 1905  7,6 + EA  M  See paragraph 5, 
Section A of 
Annex I  
1901 90  –  Other  
– – Malt extractEN 15.12.2012 Official Journal of the European Union 223
CN 2007  Description  Base rate Category  Comments  
1901 90 11  – – – With a dry extract content of 90 % or more by weight  5,1 + 18 EUR/ 
100 kg/net  M 
1901 90 19  – – – Other 5,1 + 14,7 EUR/ 
100 kg/net  M 
– – Other 
1901 90 91  – – – Containing no milkfats, sucrose, isoglucose, glucose or starch 
or containing less than 1,5 % milkfat, 5 % sucrose (including 
invert sugar) or isoglucose, 5 % glucose or starch, excluding 
food preparations in powder form of goods of headings 0401 
to 0404  12,8 A  
1901 90 99  – – – Other 7,6 + EA Q  See paragraph 9 of 
Appendix 2 to 
Annex I; see 
paragraph 5, Section 
A of 
Annex I  
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  7,7 + 24,6 EUR/ 
100 kg/net  M 
1902 19  – – Other 
1902 19 10  – – – Containing no common wheat flour or meal  7,7 + 24,6 EUR/ 
100 kg/net  M 
1902 19 90  – – – Other 7,7 + 21,1 EUR/ 
100 kg/net  M 
1902 20  – Stuffed pasta, whether or not cooked or otherwise prepared  
1902 20 10  – – Containing more than 20 % by weight of fish, crustaceans, 
molluscs or other aquatic invertebrates  8,5 A  
1902 20 30  – – Containing more than 20 % by weight of sausages and the like, 
of meat and meat offal of any kind, including fats of any kind 
or origin  54,3 EUR/ 
100 kg/net  A 
– – Other 
1902 20 91  – – – Cooked 8,3 + 6,1 EUR/ 
100 kg/net  M 
1902 20 99  – – – Other 8,3 + 17,1 EUR/ 
100 kg/net  M 
1902 30  –  Other pasta 
1902 30 10  – – Dried  6,4 + 24,6 EUR/ 
100 kg/net  MEN 224 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
1902 30 90  – – Other 6,4 + 9,7 EUR/ 
100 kg/net  M 
1902 40  –  Couscous  
1902 40 10  – – Unprepared  7,7 + 24,6 EUR/ 
100 kg/net  M 
1902 40 90  – – Other 6,4 + 9,7 EUR/ 
100 kg/net  M 
1903 00 00  Tapioca and substitutes therefor prepared from starch, in the form 
of flakes, grains, pearls, siftings or similar forms  6,4 + 15,1 EUR/ 
100 kg/net  M 
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  
1904 10  –  Prepared foods obtained by the swelling or roasting of cereals or 
cereal products  
1904 10 10  – – Obtained from maize  3,8 + 20 EUR/ 
100 kg/net  A 
1904 10 30  – – Obtained from rice  5,1 + 46 EUR/ 
100 kg/net  A 
1904 10 90  – – Other 5,1 + 33,6 EUR/ 
100 kg/net  A 
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  9 + EA  M  See paragraph 5, 
Section A of 
Annex I  
– – Other 
1904 20 91  – – – Obtained from maize  3,8 + 20 EUR/ 
100 kg/net  M 
1904 20 95  – – – Obtained from rice  5,1 + 46 EUR/ 
100 kg/net  M 
1904 20 99  – – – Other 5,1 + 33,6 EUR/ 
100 kg/net  M 
1904 30 00  –  Bulgur wheat  8,3 + 25,7 EUR/ 
100 kg/net  M 
1904 90  –  Other 
1904 90 10  – – Rice 8,3 + 46 EUR/ 
100 kg/net  M 
1904 90 80  – – Other 8,3 + 25,7 EUR/ 
100 kg/net  MEN 15.12.2012 Official Journal of the European Union 225
CN 2007  Description  Base rate Category  Comments  
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  5,8 + 13 EUR/ 
100 kg/net  M 
1905 20  –  Gingerbread and the like  
1905 20 10  – – Containing by weight less than 30 % of sucrose (including 
invert sugar expressed as sucrose)  9,4 + 18,3 EUR/ 
100 kg/net  J 
1905 20 30  – – Containing by weight 30 % or more but less than 50 % of 
sucrose (including invert sugar expessed as sucrose)  9,8 + 24,6 EUR/ 
100 kg/net  J 
1905 20 90  – – Containing by weight 50 % or more of sucrose (including invert 
sugar expressed as sucrose)  10,1 + 31,4 EUR/ 
100 kg/net  J 
– 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  9 + EA MAX 24,2 + 
AD S/Z  J See paragraph 5, 
Section A of 
Annex I  
1905 31 19  – – – –  Other 9 + EA MAX 24,2 + 
AD S/Z  J See paragraph 5, 
Section A of 
Annex I  
– – – Other 
1905 31 30  – – – –  Containing 8 % or more by weight of milkfats  9 + EA MAX 24,2 + 
AD S/Z  J See paragraph 5, 
Section A of 
Annex I  
– – – –  Other 
1905 31 91  – – – – –  Sandwich biscuits  9 + EA MAX 24,2 + 
AD S/Z  J See paragraph 5, 
Section A of 
Annex I  
1905 31 99  – – – – –  Other 9 + EA MAX 24,2 + 
AD S/Z  J See paragraph 5, 
Section A of 
Annex I  
1905 32  – – Waffles and wafers  
1905 32 05  – – – With a water content exceeding 10 % by weight  9 + EA MAX 20,7 + 
AD F/M M See paragraph 5, 
Section A of 
Annex I  
– – – OtherEN 226 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
– – – –  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  9 + EA MAX 24,2 + 
AD S/Z  J See paragraph 5, 
Section A of 
Annex I  
1905 32 19  – – – – –  Other 9 + EA MAX 24,2 + 
AD S/Z  J See paragraph 5, 
Section A of 
Annex I  
– – – –  Other 
1905 32 91  – – – – –  Salted, whether or not filled  9 + EA MAX 20,7 + 
AD F/M M See paragraph 5, 
Section A of 
Annex I  
1905 32 99  – – – – –  Other 9 + EA MAX 24,2 + 
AD S/Z  J See paragraph 5, 
Section A of 
Annex I  
1905 40  –  Rusks, toasted bread and similar toasted products  
1905 40 10  – – Rusks  9,7 + EA A  See paragraph 5, 
Section A of 
Annex I  
1905 40 90  – – Other 9,7 + EA A  See paragraph 5, 
Section A of 
Annex I  
1905 90  –  Other 
1905 90 10  – – Matzos 3,8 + 15,9 EUR/ 
100 kg/net  M 
1905 90 20  – – Communion wafers, empty cachets of a kind suitable for phar ­
maceutical use, sealing wafers, rice paper and similar products  4,5 + 60,5 EUR/ 
100 kg/net  J 
– – 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  9,7 + EA  A  See paragraph 5, 
Section A of 
Annex I  
1905 90 45  – – – Biscuits  9 + EA MAX 20,7 + 
AD F/M A See paragraph 5, 
Section A of 
Annex I  
1905 90 55  – – – Extruded or expanded products, savoury or salted  9 + EA MAX 20,7 + 
AD F/M A See paragraph 5, 
Section A of 
Annex I  
– – – Other 
1905 90 60  – – – – With added sweetening matter  9 + EA MAX 24,2 + 
AD S/Z  J See paragraph 5, 
Section A of 
Annex IEN 15.12.2012 Official Journal of the European Union 227
CN 2007  Description  Base rate Category  Comments  
1905 90 90  – – – –  Other 9 + EA MAX 20,7 + 
AD F/M A See paragraph 5, 
Section A of 
Annex I  
20 CHAPTER 20 - PREPARATIONS OF VEGETABLES, FRUIT, NUTS 
OR OTHER PARTS OF PLANTS  
2001  Vegetables, fruit, nuts and other edible parts of plants, prepared or 
preserved by vinegar or acetic acid  
2001 10 00  –  Cucumbers and gherkins  17,6  A  
2001 90  –  Other 
2001 90 10  – – Mango chutney  Free  A  
2001 90 20  – – Fruit of the genus  Capsicum other than sweet peppers or 
pimentos  5 A  
2001 90 30  – – Sweetcorn ( Zea mays var. saccharata ) 5,1 + 9,4 EUR/ 
100 kg/net  Q See paragraph 6 of 
Appendix 2 to 
Annex I  
2001 90 40  – – Yams, sweet potatoes and similar edible parts of plants 
containing 5 % or more by weight of starch  8,3 + 3,8 EUR/ 
100 kg/net  A 
2001 90 50  – – Mushrooms  16 A  
2001 90 60  – – Palm hearts  10  A  
2001 90 65  – – Olives  16  A  
2001 90 70  – – Sweet peppers  16  A  
2001 90 91  – – Tropical fruit and tropical nuts  10  A  
2001 90 93  – – Onions  16  A  
2001 90 99  – – Other 16  A  
2002  Tomatoes prepared or preserved otherwise than by vinegar or 
acetic acid  
2002 10  –  Tomatoes, whole or in pieces  
2002 10 10  – – Peeled  14,4 A  
2002 10 90  – – Other 14,4  A  
2002 90  –  Other  
– – With a dry matter content of less than 12 % by weight  
2002 90 11  – – – In immediate packings of a net content exceeding 1 kg  14,4  A  
2002 90 19  – – – In immediate packings of a net content not exceeding 1 kg  14,4  A  
– – With a dry matter content of not less than 12 % but not more 
than 30 % by weightEN 228 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2002 90 31  – – – In immediate packings of a net content exceeding 1 kg  14,4  A  
2002 90 39  – – – In immediate packings of a net content not exceeding 1 kg  14,4  A  
– – With a dry matter content of more than 30 % by weight  
2002 90 91  – – – In immediate packings of a net content exceeding 1 kg  14,4  A  
2002 90 99  – – – In immediate packings of a net content not exceeding 1 kg  14,4  A  
2003  Mushrooms and truffles, prepared or preserved otherwise than by 
vinegar or acetic acid  
2003 10  –  Mushrooms of the genus  Agaricus  
2003 10 20  – – Provisionally preserved, completely cooked  18,4 + 191 EUR/ 
100 kg/net eda  Q See paragraph 7 of 
Appendix 2 to 
Annex I  
2003 10 30  – – Other 18,4 + 222 EUR/ 
100 kg/net eda  Q See paragraph 7 of 
Appendix 2 to 
Annex I  
2003 20 00  –  Truffles  14,4 A  
2003 90 00  –  Other 18,4  A  
2004  Other vegetables prepared or preserved otherwise than by vinegar 
or acetic acid, frozen, other than products of heading 2006  
2004 10  –  Potatoes  
2004 10 10  – – Cooked, not otherwise prepared  14,4  A  
– – Other 
2004 10 91  – – – In the form of flour, meal or flakes  7,6 + EA A  See paragraph 5, 
Section A of 
Annex I  
2004 10 99  – – – Other 17,6  A  
2004 90  –  Other vegetables and mixtures of vegetables  
2004 90 10  – – Sweetcorn ( Zea mays var. saccharata ) 5,1 + 9,4 EUR/ 
100 kg/net  Q See paragraph 6 of 
Appendix 2 to 
Annex I  
2004 90 30  – – Sauerkraut, capers and olives  16  A  
2004 90 50  – – Peas ( Pisum sativum ) and immature beans of the species  
Phaseolus  spp., in pod 19,2 A  
– – Other, including mixtures  
2004 90 91  – – – Onions, cooked, not otherwise prepared  14,4  A  
2004 90 98  – – – Other 17,6  AEN 15.12.2012 Official Journal of the European Union 229
CN 2007  Description  Base rate Category  Comments  
2005  Other vegetables prepared or preserved otherwise than by vinegar 
or acetic acid, not frozen, other than products of heading 2006  
2005 10 00  –  Homogenised vegetables  17,6  A  
2005 20  –  Potatoes  
2005 20 10  – – In the form of flour, meal or flakes  8,8 + EA A  See paragraph 5, 
Section A of 
Annex I  
– – Other 
2005 20 20  – – – Thin slices, fried or baked, whether or not salted or flavoured, 
in airtight packings, suitable for immediate consumption  14,1 A  
2005 20 80  – – – Other 14,1  A  
2005 40 00  –  Peas ( Pisum sativum ) 19,2 A  
– Beans ( Vigna spp.,  Phaseolus spp.) 
2005 51 00  – – Beans, shelled  17,6  A  
2005 59 00  – – Other 19,2  A  
2005 60 00  –  Asparagus  17,6  A  
2005 70  –  Olives  
2005 70 10  – – In immediate packings of a net content not exceeding 5 kg  12,8  A  
2005 70 90  – – Other 12,8  A  
2005 80 00  –  Sweetcorn ( Zea mays var. saccharata ) 5,1 + 9,4 EUR/ 
100 kg/net  Q See paragraph 6 of 
Appendix 2 to 
Annex I  
– Other vegetables and mixtures of vegetables  
2005 91 00  – – Bamboo shoots 17,6  A  
2005 99  – – Other 
2005 99 10  – – – Fruit of the genus  Capsicum , other than sweet peppers or 
pimentos  6,4 A  
2005 99 20  – – – Capers 16  A  
2005 99 30  – – – Globe artichokes  17,6  A  
2005 99 40  – – – Carrots  17,6  A  
2005 99 50  – – – Mixtures of vegetables  17,6  A  
2005 99 60  – – – Sauerkraut  16  A  
2005 99 90  – – – Other 17,6  AEN 230 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2006 00  Vegetables, fruit, nuts, fruit-peel and other parts of plants, 
preserved by sugar (drained, glacé or crystallised)  
2006 00 10  –  Ginger  Free  A  
– Other  
– – With a sugar content exceeding 13 % by weight  
2006 00 31  – – – Cherries  20 + 23,9 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2006 00 35  – – – Tropical fruit and tropical nuts  12,5 + 15 EUR/ 
100 kg/net  A 
2006 00 38  – – – Other 20 + 23,9 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
– – Other 
2006 00 91  – – – Tropical fruit and tropical nuts  12,5  A  
2006 00 99  – – – Other 20  A  
2007  Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut 
pastes, obtained by cooking, whether or not containing added 
sugar or other sweetening matter  
2007 10  –  Homogenised preparations  
2007 10 10  – – With a sugar content exceeding 13 % by weight  24 + 4,2 EUR/ 
100 kg/net  A 
– – Other 
2007 10 91  – – – Of tropical fruit  15  A  
2007 10 99  – – – Other 24  A  
– Other 
2007 91  – – Citrus fruit  
2007 91 10  – – – With a sugar content exceeding 30 % by weight  20 + 23 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2007 91 30  – – – With a sugar content exceeding 13 % but not exceeding 30 % 
by weight  20 + 4,2 EUR/ 
100 kg/net  A 
2007 91 90  – – – Other 21,6  A  
2007 99  – – Other  
– – – With a sugar content exceeding 30 % by weightEN 15.12.2012 Official Journal of the European Union 231
CN 2007  Description  Base rate Category  Comments  
2007 99 10  – – – –  Plum purée and paste and prune purée and paste, in 
immediate packings of a net content exceeding 100 kg, for 
industrial processing  22,4 A  
2007 99 20  – – – –  Chestnut purée and paste  24 + 19,7 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
– – – –  Other 
2007 99 31  – – – – –  Of cherries  24 + 23 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2007 99 33  – – – – –  Of strawberries  24 + 23 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2007 99 35  – – – – –  Of raspberries  24 + 23 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2007 99 39  – – – – –  Other 24 + 23 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
– – – With a sugar content exceeding 13 % but not exceeding 30 % 
by weight  
2007 99 55  – – – –  Apple purée, including compotes  24 + 4,2 EUR/ 
100 kg/net  A 
2007 99 57  – – – –  Other 24 + 4,2 EUR/ 
100 kg/net  A 
– – – Other 
2007 99 91  – – – –  Apple purée, including compotes  24  A  
2007 99 93  – – – –  Of tropical fruit and tropical nuts  15  A  
2007 99 98  – – – –  Other 24  A  
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  
2008 11  – – Groundnuts  
2008 11 10  – – – Peanut butter  12,8  A  
– – – Other, in immediate packings of a net content  
– – – –  Exceeding 1 kg  
2008 11 92  – – – – –  Roasted  11,2  AEN 232 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2008 11 94  – – – – –  Other 11,2  A  
– – – –  Not exceeding 1 kg  
2008 11 96  – – – – –  Roasted  12  A  
2008 11 98  – – – – –  Other 12,8  A  
2008 19  – – Other, including mixtures  
– – – In immediate packings of a net content exceeding 1 kg  
2008 19 11  – – – – Tropical nuts; mixtures containing 50 % or more by weight 
of tropical nuts and tropical fruit  7 A  
– – – –  Other 
2008 19 13  – – – – –  Roasted almonds and pistachios  9  A  
2008 19 19  – – – – –  Other 11,2  A  
– – – In immediate packings of a net content not exceeding 1 kg  
2008 19 91  – – – – Tropical nuts; mixtures containing by weight 50 % or more 
of tropical nuts and tropical fruit  8 A  
– – – –  Other  
– – – – –  Roasted nuts  
2008 19 93  – – – – – –  Almonds and pistachios  10,2  A  
2008 19 95  – – – – – –  Other 12  A  
2008 19 99  – – – – –  Other 12,8  A  
2008 20  –  Pineapples  
– – Containing added spirit  
– – – In immediate packings of a net content exceeding 1 kg  
2008 20 11  – – – – With a sugar content exceeding 17 % by weight  25,6 + 2,5 EUR/ 
100 kg/net  A 
2008 20 19  – – – – Other 25,6  A  
– – – In immediate packings of a net content not exceeding 1 kg  
2008 20 31  – – – – With a sugar content exceeding 19 % by weight  25,6 + 2,5 EUR/ 
100 kg/net  A 
2008 20 39  – – – – Other 25,6  A  
– – Not containing added spirit  
– – – Containing added sugar, in immediate packings of a net 
content exceeding 1 kgEN 15.12.2012 Official Journal of the European Union 233
CN 2007  Description  Base rate Category  Comments  
2008 20 51  – – – –  With a sugar content exceeding 17 % by weight  19,2  A  
2008 20 59  – – – –  Other 17,6  A  
– – – Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg  
2008 20 71  – – – –  With a sugar content exceeding 19 % by weight  20,8  A  
2008 20 79  – – – –  Other 19,2  A  
2008 20 90  – – – Not containing added sugar  18,4  A  
2008 30  –  Citrus fruit  
– – Containing added spirit  
– – – With a sugar content exceeding 9 % by weight  
2008 30 11  – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  25,6 A  
2008 30 19  – – – –  Other 25,6 + 4,2 EUR/ 
100 kg/net  A 
– – – Other 
2008 30 31  – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  24 A  
2008 30 39  – – – –  Other 25,6  A  
– – Not containing added spirit  
– – – Containing added sugar, in immediate packings of a net 
content exceeding 1 kg  
2008 30 51  – – – –  Grapefruit segments  15,2  A  
2008 30 55  – – – –  Mandarins (including tangerines and satsumas); clementines, 
wilkings and other similar citrus hybrids  18,4 A  
2008 30 59  – – – –  Other 17,6  A  
– – – Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg  
2008 30 71  – – – –  Grapefruit segments  15,2  A  
2008 30 75  – – – –  Mandarins (including tangerines and satsumas); clementines, 
wilkings and other similar citrus hybrids  17,6 A  
2008 30 79  – – – –  Other 20,8  A  
2008 30 90  – – – Not containing added sugar  18,4  A  
2008 40  –  Pears  
– – Containing added spiritEN 234 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
– – – In immediate packings of a net content exceeding 1 kg  
– – – –  With a sugar content exceeding 13 % by weight  
2008 40 11  – – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  25,6 A  
2008 40 19  – – – – –  Other 25,6 + 4,2 EUR/ 
100 kg/net  J 
– – – –  Other 
2008 40 21  – – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  24 A  
2008 40 29  – – – – –  Other 25,6  A  
– – – In immediate packings of a net content not exceeding 1 kg  
2008 40 31  – – – – With a sugar content exceeding 15 % by weight  25,6 + 4,2 EUR/ 
100 kg/net  J 
2008 40 39  – – – – Other 25,6  A  
– – Not containing added spirit  
– – – Containing added sugar, in immediate packings of a net 
content exceeding 1 kg  
2008 40 51  – – – – With a sugar content exceeding 13 % by weight  17,6  A  
2008 40 59  – – – – Other 16  A  
– – – Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg  
2008 40 71  – – – – With a sugar content exceeding 15 % by weight  19,2  A  
2008 40 79  – – – – Other 17,6  A  
2008 40 90  – – – Not containing added sugar  16,8  A  
2008 50  –  Apricots  
– – Containing added spirit  
– – – In immediate packings of a net content exceeding 1 kg  
– – – –  With a sugar content exceeding 13 % by weight  
2008 50 11  – – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  25,6 A  
2008 50 19  – – – – –  Other 25,6 + 4,2 EUR/ 
100 kg/net  J 
– – – –  OtherEN 15.12.2012 Official Journal of the European Union 235
CN 2007  Description  Base rate Category  Comments  
2008 50 31  – – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  24 A  
2008 50 39  – – – – –  Other 25,6  A  
– – – In immediate packings of a net content not exceeding 1 kg  
2008 50 51  – – – –  With a sugar content exceeding 15 % by weight  25,6 + 4,2 EUR/ 
100 kg/net  J 
2008 50 59  – – – –  Other 25,6  A  
– – Not containing added spirit  
– – – Containing added sugar, in immediate packings of a net 
content exceeding 1 kg  
2008 50 61  – – – –  With a sugar content exceeding 13 % by weight  19,2  A  
2008 50 69  – – – –  Other 17,6  A  
– – – Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg  
2008 50 71  – – – –  With a sugar content exceeding 15 % by weight  20,8  A  
2008 50 79  – – – –  Other 19,2  A  
– – – Not containing added sugar, in immediate packings of a net 
content  
2008 50 92  – – – –  Of 5 kg or more  13,6  A  
2008 50 94  – – – –  Of 4,5 kg or more but less than 5 kg  17  A  
2008 50 99  – – – –  Of less than 4,5 kg  18,4  A  
2008 60  –  Cherries  
– – Containing added spirit  
– – – With a sugar content exceeding 9 % by weight  
2008 60 11  – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  25,6 A  
2008 60 19  – – – –  Other 25,6 + 4,2 EUR/ 
100 kg/net  J 
– – – Other 
2008 60 31  – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  24 A  
2008 60 39  – – – –  Other 25,6  A  
– – Not containing added spiritEN 236 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
– – – Containing added sugar, in immediate packings of a net 
content  
2008 60 50  – – – – Exceeding 1 kg  17,6  A  
2008 60 60  – – – – Not exceeding 1 kg  20,8  A  
– – – Not containing added sugar, in immediate packings of a net 
content  
2008 60 70  – – – – Of 4,5 kg or more  18,4  A  
2008 60 90  – – – – Of less than 4,5 kg  18,4  A  
2008 70  –  Peaches, including nectarines  
– – Containing added spirit  
– – – In immediate packings of a net content exceeding 1 kg  
– – – –  With a sugar content exceeding 13 % by weight  
2008 70 11  – – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  25,6 A  
2008 70 19  – – – – –  Other 25,6 + 4,2 EUR/ 
100 kg/net  K 
– – – –  Other 
2008 70 31  – – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  24 A  
2008 70 39  – – – – –  Other 25,6  A  
– – – In immediate packings of a net content not exceeding 1 kg  
2008 70 51  – – – – With a sugar content exceeding 15 % by weight  25,6 + 4,2 EUR/ 
100 kg/net  K 
2008 70 59  – – – – Other 25,6  A  
– – Not containing added spirit  
– – – Containing added sugar, in immediate packings of a net 
content exceeding 1 kg  
2008 70 61  – – – – With a sugar content exceeding 13 % by weight  19,2  A  
2008 70 69  – – – – Other 17,6  A  
– – – Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg  
2008 70 71  – – – – With a sugar content exceeding 15 % by weight  19,2  A  
2008 70 79  – – – – Other 17,6  AEN 15.12.2012 Official Journal of the European Union 237
CN 2007  Description  Base rate Category  Comments  
– – – Not containing added sugar, in immediate packings of a net 
content  
2008 70 92  – – – –  Of 5 kg or more  15,2  A  
2008 70 98  – – – –  Of less than 5 kg  18,4  A  
2008 80  –  Strawberries  
– – Containing added spirit  
– – – With a sugar content exceeding 9 % by weight  
2008 80 11  – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  25,6 A  
2008 80 19  – – – –  Other 25,6 + 4,2 EUR/ 
100 kg/net  J 
– – – Other 
2008 80 31  – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  24 A  
2008 80 39  – – – –  Other 25,6  A  
– – Not containing added spirit  
2008 80 50  – – – Containing added sugar, in immediate packings of a net 
content exceeding 1 kg  17,6 A  
2008 80 70  – – – Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg  20,8 A  
2008 80 90  – – – Not containing added sugar  18,4  A  
– Other, including mixtures other than those of subheading 
2008 19  
2008 91 00  – – Palm hearts  10  A  
2008 92  – – Mixtures  
– – – Containing added spirit  
– – – –  With a sugar content exceeding 9 % by weight  
– – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  
2008 92 12  – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  16 A  
2008 92 14  – – – – – –  Other 25,6  A  
– – – – –  Other 
2008 92 16  – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  16 + 2,6 EUR/ 
100 kg/net  AEN 238 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2008 92 18  – – – – – –  Other 25,6 + 4,2 EUR/ 
100 kg/net  A 
– – – –  Other  
– – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  
2008 92 32  – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  15 A  
2008 92 34  – – – – – –  Other 24  A  
– – – – –  Other 
2008 92 36  – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  16 A  
2008 92 38  – – – – – –  Other 25,6  A  
– – – Not containing added spirit  
– – – –  Containing added sugar  
– – – – –  In immediate packings of a net content exceeding 1 kg  
2008 92 51  – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  11 A  
2008 92 59  – – – – – –  Other 17,6  A  
– – – – –  Other  
– – – – – –  Mixtures of fruit in which no single fruit exceeds 50 % of 
the total weight of the fruits  
2008 92 72  – – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  8,5 A  
2008 92 74  – – – – – – –  Other 13,6  A  
– – – – – –  Other 
2008 92 76  – – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  12 A  
2008 92 78  – – – – – – –  Other 19,2  A  
– – – –  Not containing added sugar, in immediate packings of a net 
content  
– – – – –  Of 5 kg or more  
2008 92 92  – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  11,5 A  
2008 92 93  – – – – – –  Other 18,4  A  
– – – – –  Of 4,5 kg or more but less than 5 kgEN 15.12.2012 Official Journal of the European Union 239
CN 2007  Description  Base rate Category  Comments  
2008 92 94  – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  11,5 A  
2008 92 96  – – – – – –  Other 18,4  A  
– – – – –  Of less than 4,5 kg  
2008 92 97  – – – – – –  Of tropical fruit (including mixtures containing 50 % or 
more by weight of tropical nuts and tropical fruit)  11,5 A  
2008 92 98  – – – – – –  Other 18,4  A  
2008 99  – – Other  
– – – Containing added spirit  
– – – –  Ginger  
2008 99 11  – – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  10 A  
2008 99 19  – – – – –  Other 16  A  
– – – –  Grapes 
2008 99 21  – – – – –  With a sugar content exceeding 13 % by weight  25,6 + 3,8 EUR/ 
100 kg/net  A 
2008 99 23  – – – – –  Other 25,6  A  
– – – –  Other  
– – – – –  With a sugar content exceeding 9 % by weight  
– – – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  
2008 99 24  – – – – – – –  Tropical fruit  16  A  
2008 99 28  – – – – – – –  Other 25,6  A  
– – – – – –  Other 
2008 99 31  – – – – – – –  Tropical fruit  16 + 2,6 EUR/ 
100 kg/net  A 
2008 99 34  – – – – – – –  Other 25,6 + 4,2 EUR/ 
100 kg/net  A 
– – – – –  Other  
– – – – – –  Of an actual alcoholic strength by mass not exceeding 
11,85 % mas  
2008 99 36  – – – – – – –  Tropical fruit  15  A  
2008 99 37  – – – – – – –  Other 24  A  
– – – – – –  OtherEN 240 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2008 99 38  – – – – – – –  Tropical fruit  16  A  
2008 99 40  – – – – – – –  Other 25,6  A  
– – – Not containing added spirit  
– – – –  Containing added sugar, in immediate packings of a net 
content exceeding 1 kg  
2008 99 41  – – – – –  Ginger  Free  A  
2008 99 43  – – – – –  Grapes 19,2  A  
2008 99 45  – – – – –  Plums and prunes  17,6  A  
2008 99 46  – – – – –  Passion fruit, guavas and tamarinds  11  A  
2008 99 47  – – – – –  Mangoes, mangosteens, papaws (papayas), cashew apples, 
lychees, jackfruit, sapodillo plums, carambola and pitahaya  11 A  
2008 99 49  – – – – –  Other 17,6  A  
– – – –  Containing added sugar, in immediate packings of a net 
content not exceeding 1 kg  
2008 99 51  – – – – –  Ginger  Free  A  
2008 99 61  – – – – –  Passion fruit and guavas  13  A  
2008 99 62  – – – – –  Mangoes, mangosteens, papaws (papayas), tamarinds, 
cashew apples, lychees, jackfruit, sapodillo plums, 
carambola and pitahaya  13 A  
2008 99 67  – – – – –  Other 20,8  A  
– – – –  Not containing added sugar  
– – – – –  Plums and prunes, in immediate packings of a net content  
2008 99 72  – – – – – –  Of 5 kg or more  15,2  A  
2008 99 78  – – – – – –  Of less than 5 kg  18,4  A  
2008 99 85  – – – – –  Maize (corn), other than sweetcorn ( Zea mays var. 
saccharata ) 5,1 + 9,4 EUR/ 
100 kg/net  M 
2008 99 91  – – – – –  Yams, sweet potatoes and similar edible parts of plants, 
containing 5 % or more by weight of starch  8,3 + 3,8 EUR/ 
100 kg/net  A 
2008 99 99  – – – – –  Other 18,4  A  
2009  Fruit juices (including grape must) and vegetable juices, unfer ­
mented and not containing added spirit, whether or not containing 
added sugar or other sweetening matter  
– Orange juice  
2009 11  – – FrozenEN 15.12.2012 Official Journal of the European Union 241
CN 2007  Description  Base rate Category  Comments  
– – – Of a Brix value exceeding 67  
2009 11 11 ex1  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg/net  A Containing < 30 % 
sugar  
2009 11 11 ex2  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2009 11 19  – – – –  Other 33,6  A  
– – – Of a Brix value not exceeding 67  
2009 11 91  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight and 
with an added sugar content exceeding 30 % by weight  15,2 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2009 11 99  – – – –  Other 15,2  A  
2009 12 00  – – Not frozen, of a Brix value not exceeding 20  12,2  A  
2009 19  – – Other  
– – – Of a Brix value exceeding 67  
2009 19 11 ex1  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg/net  A Containing < 30 % 
sugar  
2009 19 11 ex2  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2009 19 19  – – – –  Other 33,6  A  
– – – Of a Brix value exceeding 20 but not exceeding 67  
2009 19 91  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight and 
with an added sugar content exceeding 30 % by weight  15,2 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2009 19 98  – – – –  Other 12,2  A  
– Grapefruit (including pomelo) juice  
2009 21 00  – – Of a Brix value not exceeding 20  12 A  
2009 29  – – Other  
– – – Of a Brix value exceeding 67  
2009 29 11 ex1  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg/net  A Containing < 30 % 
sugar  
2009 29 11 ex2  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2009 29 19  – – – –  Other 33,6  AEN 242 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
– – – Of a Brix value exceeding 20 but not exceeding 67  
2009 29 91  – – – – Of a value not exceeding EUR 30 per 100 kg net weight and 
with an added sugar content exceeding 30 % by weight  12 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2009 29 99  – – – – Other 12  A  
– Juice of any other single citrus fruit  
2009 31  – – Of a Brix value not exceeding 20  
– – – Of a value exceeding EUR 30 per 100 kg net weight  
2009 31 11  – – – – Containing added sugar  14,4  A  
2009 31 19  – – – – Not containing added sugar  15,2  A  
– – – Of a value not exceeding EUR 30 per 100 kg net weight  
– – – –  Lemon juice  
2009 31 51  – – – – –  Containing added sugar  14,4  A  
2009 31 59  – – – – –  Not containing added sugar  15,2  A  
– – – –  Other citrus fruit juices  
2009 31 91  – – – – –  Containing added sugar  14,4  A  
2009 31 99  – – – – –  Not containing added sugar  15,2  A  
2009 39  – – Other  
– – – Of a Brix value exceeding 67  
2009 39 11 ex1  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg/net  A Containing < 30 % 
sugar  
2009 39 11 ex2  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2009 39 19  – – – – Other 33,6  A  
– – – Of a Brix value exceeding 20 but not exceeding 67  
– – – –  Of a value exceeding EUR 30 per 100 kg net weight  
2009 39 31  – – – – –  Containing added sugar  14,4  A  
2009 39 39  – – – – –  Not containing added sugar  15,2  A  
– – – –  Of a value not exceeding EUR 30 per 100 kg net weight  
– – – – –  Lemon juiceEN 15.12.2012 Official Journal of the European Union 243
CN 2007  Description  Base rate Category  Comments  
2009 39 51  – – – – – –  With an added sugar content exceeding 30 % by weight  14,4 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2009 39 55  – – – – – –  With an added sugar content not exceeding 30 % by 
weight  14,4 A  
2009 39 59  – – – – – –  Not containing added sugar  15,2  A  
– – – – –  Other citrus fruit juices  
2009 39 91  – – – – – –  With an added sugar content exceeding 30 % by weight  14,4 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2009 39 95  – – – – – –  With an added sugar content not exceeding 30 % by 
weight  14,4 A  
2009 39 99  – – – – – –  Not containing added sugar  15,2  A  
– 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  15,2 A  
– – – Other 
2009 41 91  – – – –  Containing added sugar  15,2  A  
2009 41 99  – – – –  Not containing added sugar  16  A  
2009 49  – – Other  
– – – Of a Brix value exceeding 67  
2009 49 11 ex1  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg/net  A Containing < 30 % 
sugar  
2009 49 11 ex2  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2009 49 19  – – – –  Other 33,6  A  
– – – Of a Brix value exceeding 20 but not exceeding 67  
2009 49 30  – – – –  Of a value exceeding EUR 30 per 100 kg net weight, 
containing added sugar  15,2 A  
– – – –  Other 
2009 49 91  – – – – –  With an added sugar content exceeding 30 % by weight  15,2 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2009 49 93  – – – – –  With an added sugar content not exceeding 30 % by weight  15,2  A  
2009 49 99  – – – – –  Not containing added sugar  16  AEN 244 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2009 50  –  Tomato juice  
2009 50 10  – – Containing added sugar  16  A  
2009 50 90  – – Other 16,8  A  
– Grape juice (including grape must)  
2009 61  – – Of a Brix value not exceeding 30  
2009 61 10  – – – Of a value exceeding EUR 18 per 100 kg net weight  See paragraph 4, 
Section A of 
Annex I  I 
2009 61 90  – – – Of a value not exceeding EUR 18 per 100 kg net weight  22,4 + 27 EUR/hl  J  
2009 69  – – Other  
– – – Of a Brix value exceeding 67  
2009 69 11  – – – – Of a value not exceeding EUR 22 per 100 kg net weight  40 + 121 EUR/hl + 
20,6 EUR/ 
100 kg/net  J 
2009 69 19  – – – – Other See paragraph 4, 
Section A of 
Annex I  I 
– – – Of a Brix value exceeding 30 but not exceeding 67  
– – – –  Of a value exceeding EUR 18 per 100 kg net weight  
2009 69 51  – – – – –  Concentrated  See paragraph 4, 
Section A of 
Annex I  I 
2009 69 59  – – – – –  Other See paragraph 4, 
Section A of 
Annex I  I 
– – – –  Of a value not exceeding EUR 18 per 100 kg net weight  
– – – – –  With an added sugar content exceeding 30 % by weight  
2009 69 71  – – – – – –  Concentrated  22,4 + 131 EUR/hl 
+ 20,6 EUR/ 
100 kg/net  J 
2009 69 79  – – – – – –  Other 22,4 + 27 EUR/hl + 
20,6 EUR/ 
100 kg/net  J 
2009 69 90  – – – – –  Other 22,4 + 27 EUR/hl  J  
– Apple juice  
2009 71  – – Of a Brix value not exceeding 20  
2009 71 10  – – – Of a value exceeding EUR 18 per 100 kg net weight, 
containing added sugar  18 AEN 15.12.2012 Official Journal of the European Union 245
CN 2007  Description  Base rate Category  Comments  
– – – Other 
2009 71 91  – – – –  Containing added sugar  18  A  
2009 71 99  – – – –  Not containing added sugar  18  A  
2009 79  – – Other  
– – – Of a Brix value exceeding 67  
2009 79 11  – – – –  Of a value not exceeding EUR 22 per 100 kg net weight  30 + 18,4 EUR/ 
100 kg/net  J 
2009 79 19  – – – –  Other 30  A  
– – – Of a Brix value exceeding 20 but not exceeding 67  
2009 79 30  – – – –  Of a value exceeding EUR 18 per 100 kg net weight, 
containing added sugar  18 A  
– – – –  Other 
2009 79 91  – – – – –  With an added sugar content exceeding 30 % by weight  18 + 19,3 EUR/ 
100 kg/net  J 
2009 79 93  – – – – –  With an added sugar content not exceeding 30 % by weight  18  A  
2009 79 99  – – – – –  Not containing added sugar  18  A  
2009 80  –  Juice of any other single fruit or vegetable  
– – Of a Brix value exceeding 67  
– – – Pear juice  
2009 80 11 ex1  – – – –  Of a value not exceeding EUR 22 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg/net  A Containing < 30 % 
sugar  
2009 80 11 ex2  – – – –  Of a value not exceeding EUR 22 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2009 80 19  – – – –  Other 33,6  A  
– – – Other  
– – – –  Of a value not exceeding EUR 30 per 100 kg net weight  
2009 80 34  – – – – –  Juices of tropical fruit  21 + 12,9 EUR/ 
100 kg/net  J 
2009 80 35 ex1  – – – – –  Other 33,6 + 20,6 EUR/ 
100 kg/net  A Containing < 30 % 
sugar  
2009 80 35 ex2  – – – – –  Other 33,6 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
– – – –  OtherEN 246 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2009 80 36  – – – – –  Juices of tropical fruit  21  A  
2009 80 38  – – – – –  Other 33,6  A  
– – Of a Brix value not exceeding 67  
– – – Pear juice  
2009 80 50  – – – – Of a value exceeding EUR 18 per 100 kg net weight, 
containing added sugar  19,2 A  
– – – –  Other 
2009 80 61  – – – – –  With an added sugar content exceeding 30 % by weight  19,2 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2009 80 63  – – – – –  With an added sugar content not exceeding 30 % by weight  19,2  A  
2009 80 69  – – – – –  Not containing added sugar  20  A  
– – – Other  
– – – –  Of a value exceeding EUR 30 per 100 kg net weight, 
containing added sugar  
2009 80 71  – – – – –  Cherry juice  16,8  A  
2009 80 73  – – – – –  Juices of tropical fruit  10,5  A  
2009 80 79  – – – – –  Other 16,8  A  
– – – –  Other  
– – – – –  With an added sugar content exceeding 30 % by weight  
2009 80 85  – – – – – –  Juices of tropical fruit  10,5 + 12,9 EUR/ 
100 kg/net  A 
2009 80 86  – – – – – –  Other 16,8 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
– – – – –  With an added sugar content not exceeding 30 % by weight  
2009 80 88  – – – – – –  Juices of tropical fruit  10,5  A  
2009 80 89  – – – – – –  Other 16,8  A  
– – – – –  Not containing added sugar  
2009 80 95  – – – – – –  Juice of fruit of the species  Vaccinium macrocarpon  14  A  
2009 80 96  – – – – – –  Cherry juice  17,6  A  
2009 80 97  – – – – – –  Juices of tropical fruit  11  A  
2009 80 99  – – – – – –  Other 17,6  AEN 15.12.2012 Official Journal of the European Union 247
CN 2007  Description  Base rate Category  Comments  
2009 90  –  Mixtures of juices  
– – Of a Brix value exceeding 67  
– – – Mixtures of apple and pear juice  
2009 90 11 ex1  – – – –  Of a value not exceeding EUR 22 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg/net  A Containing < 30 % 
sugar  
2009 90 11 ex2  – – – –  Of a value not exceeding EUR 22 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2009 90 19  – – – –  Other 33,6  A  
– – – Other 
2009 90 21 ex1  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg/net  A Containing < 30 % 
sugar  
2009 90 21 ex2  – – – –  Of a value not exceeding EUR 30 per 100 kg net weight  33,6 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2009 90 29  – – – –  Other 33,6  A  
– – Of a Brix value not exceeding 67  
– – – Mixtures of apple and pear juice  
2009 90 31  – – – –  Of a value not exceeding EUR 18 per 100 kg net weight and 
with an added sugar content exceeding 30 % by weight  20 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
2009 90 39  – – – –  Other 20  A  
– – – Other  
– – – –  Of a value exceeding EUR 30 per 100 kg net weight  
– – – – –  Mixtures of citrus fruit juices and pineapple juice  
2009 90 41  – – – – – –  Containing added sugar  15,2  A  
2009 90 49  – – – – – –  Other 16  A  
– – – – –  Other 
2009 90 51  – – – – – –  Containing added sugar  16,8  A  
2009 90 59  – – – – – –  Other 17,6  A  
– – – –  Of a value not exceeding EUR 30 per 100 kg net weight  
– – – – –  Mixtures of citrus fruit juices and pineapple juice  
2009 90 71  – – – – – –  With an added sugar content exceeding 30 % by weight  15,2 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex IEN 248 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2009 90 73  – – – – – –  With an added sugar content not exceeding 30 % by 
weight  15,2 A  
2009 90 79  – – – – – –  Not containing added sugar  16  A  
– – – – –  Other  
– – – – – –  With an added sugar content exceeding 30 % by weight  
2009 90 92  – – – – – – –  Mixtures of juices of tropical fruit  10,5 + 12,9 EUR/ 
100 kg/net  A 
2009 90 94  – – – – – – –  Other 16,8 + 20,6 EUR/ 
100 kg/net  Q See paragraph 9 of 
Appendix 2 to 
Annex I  
– – – – – –  With an added sugar content not exceeding 30 % by 
weight  
2009 90 95  – – – – – – –  Mixtures of juices of tropical fruit  10,5  A  
2009 90 96  – – – – – – –  Other 16,8  A  
– – – – – –  Not containing added sugar  
2009 90 97  – – – – – – –  Mixtures of juices of tropical fruit  11  A  
2009 90 98  – – – – – – –  Other 17,6  A  
21 CHAPTER 21 - MISCELLANEOUS EDIBLE PREPARATIONS  
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 substi ­
tutes, and extracts, essences and concentrates thereof  
– Extracts, essences and concentrates, of coffee, and preparations 
with a basis of these extracts, essences or concentrates or with a 
basis of coffee  
2101 11  – – Extracts, essences and concentrates  
2101 11 11  – – – With a coffee-based dry matter content of 95 % or more by 
weight  9 A  
2101 11 19  – – – Other 9  A  
2101 12  – – Preparations with a basis of these extracts, essences or concen ­
trates or with a basis of coffee  
2101 12 92  – – – Preparations with a basis of these extracts, essences or concen ­
trates of coffee  11,5 A  
2101 12 98 ex1  – – –  Other 9 + EA A  Containing < 70 % 
sugar; see paragraph 
5, Section A of 
Annex IEN 15.12.2012 Official Journal of the European Union 249
CN 2007  Description  Base rate Category  Comments  
2101 12 98 ex2  – – –  Other 9 + EA Q  See paragraph 9 of 
Appendix 2 to 
Annex I; see 
paragraph 5, Section 
A of Annex I  
2101 20  –  Extracts, essences and concentrates, of tea or maté, and prep ­
arations with a basis of these extracts, essences or concentrates, 
or with a basis of tea or maté  
2101 20 20  – – Extracts, essences or concentrates  6  A  
– – Preparations  
2101 20 92  – – – With a basis of extracts, essences or concentrates of tea or 
maté  6 A  
2101 20 98 ex1  – – –  Other 6,5 + EA A  Containing < 70 % 
sugar; see paragraph 
5, Section A of 
Annex I  
2101 20 98 ex2  – – –  Other 6,5 + EA Q  See paragraph 9 of 
Appendix 2 to 
Annex I; see 
paragraph 5, Section 
A of Annex I  
2101 30  –  Roasted chicory and other roasted coffee substitutes, and 
extracts, essences and concentrates thereof  
– – Roasted chicory and other roasted coffee substitutes  
2101 30 11  – – – Roasted chicory  11,5  A  
2101 30 19  – – – Other 5,1 + 12,7 EUR/ 
100 kg/net  M 
– – Extracts, essences and concentrates of roasted chicory and other 
roasted coffee substitutes  
2101 30 91  – – – Of roasted chicory  14,1  A  
2101 30 99  – – – Other 10,8 + 22,7 EUR/ 
100 kg/net  M 
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  10,9  A  
– – Bakers’ yeast  
2102 10 31  – – – Dried  12 A  
2102 10 39  – – – Other 12  A  
2102 10 90  – – Other 14,7  AEN 250 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2102 20  –  Inactive yeasts; other single-cell micro-organisms, dead  
– – Inactive yeasts  
2102 20 11  – – – In tablet, cube or similar form, or in immediate packings of a 
net content not exceeding 1 kg  8,3 A  
2102 20 19  – – – Other 5,1 A  
2102 20 90  – – Other Free  A  
2102 30 00  –  Prepared baking powders  6,1 A  
2103  Sauces and preparations therefor; mixed condiments and mixed 
seasonings; mustard flour and meal and prepared mustard  
2103 10 00  –  Soya sauce  7,7 A  
2103 20 00  –  Tomato ketchup and other tomato sauces  10,2  A  
2103 30  –  Mustard flour and meal and prepared mustard  
2103 30 10  – – Mustard flour and meal  Free  A  
2103 30 90  – – Prepared mustard  9  A  
2103 90  –  Other 
2103 90 10  – – Mango chutney, liquid  Free  A  
2103 90 30  – – 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  Free A  
2103 90 90  – – Other 7,7 A  
2104  Soups and broths and preparations therefor; homogenised 
composite food preparations  
2104 10  –  Soups and broths and preparations therefor  
2104 10 10  – – Dried  11,5  A  
2104 10 90  – – Other 11,5  A  
2104 20 00  –  Homogenised composite food preparations  14,1  A  
2105 00  Ice cream and other edible ice, whether or not containing cocoa  
2105 00 10  –  Containing no milkfats or containing less than 3 % by weight of 
such fats  8,6 + 20,2 EUR/ 
100 kg/net MAX 
19,4 + 9,4 EUR/ 
100 kg/net  M 
– Containing by weight of milkfatsEN 15.12.2012 Official Journal of the European Union 251
CN 2007  Description  Base rate Category  Comments  
2105 00 91  – – 3 % or more but less than 7 %  8 + 38,5 EUR/ 
100 kg/net MAX 
18,1 + 7 EUR/ 
100 kg/net  M 
2105 00 99  – – 7 % or more  7,9 + 54 EUR/ 
100 kg/net MAX 
17,8 + 6,9 EUR/ 
100 kg/net  M 
2106  Food preparations not elsewhere specified or included  
2106 10  –  Protein concentrates and textured protein substances  
2106 10 20  – – 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  12,8 M  
2106 10 80  – – Other EA  F  See paragraph 5, 
Section A of 
Annex I  
2106 90  –  Other 
2106 90 20  – – Compound alcoholic preparations, other than those based on 
odoriferous substances, of a kind used for the manufacture of 
beverages  17,3 MIN 1 EUR/% 
vol/hl  A 
– – Flavoured or coloured sugar syrups  
2106 90 30  – – – Isoglucose syrups  42,7 EUR/100 kg/net 
mas  D 
– – – Other 
2106 90 51  – – – –  Lactose syrup  14 EUR/100 kg/net  D  
2106 90 55  – – – –  Glucose syrup and maltodextrine syrup  20 EUR/100 kg/net  D  
2106 90 59  – – – –  Other 0,4 EUR/100 kg/net  D  
– – Other 
2106 90 92  – – – 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  12,8 A  
2106 90 98 ex1  – – –  Other 9 + EA A  Containing < 70 % 
sugar; see paragraph 
5, Section A of 
Annex I  
2106 90 98 ex2  – – –  Other 9 + EA Q  See paragraph 9 of 
Appendix 2 to 
Annex I; see 
paragraph 5, Section 
A of Annex I  
22 CHAPTER 22 - BEVERAGES, SPIRITS AND VINEGAR  
2201  Waters, including natural or artificial mineral waters and aerated 
waters, not containing added sugar or other sweetening matter nor 
flavoured; ice and snowEN 252 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2201 10  –  Mineral waters and aerated waters  
– – Natural mineral waters  
2201 10 11  – – – Not carbonated  Free  A  
2201 10 19  – – – Other Free  A  
2201 10 90  – – Other Free  A  
2201 90 00  –  Other Free  A  
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  
2202 10 00  –  Waters, including mineral waters and aerated waters, containing 
added sugar or other sweetening matter or flavoured  9,6 A  
2202 90  –  Other 
2202 90 10  – – Not containing products of headings 0401 to 0404 or fat 
obtained from products of heading 0401 to 0404  9,6 A  
– – Other, containing by weight of fat obtained from the products 
of headings 0401 to 0404  
2202 90 91  – – – Less than 0,2 %  6,4 + 13,7 EUR/ 
100 kg/net  M 
2202 90 95  – – – 0,2 % or more but less than 2 %  5,5 + 12,1 EUR/ 
100 kg/net  M 
2202 90 99  – – – 2 % or more  5,4 + 21,2 EUR/ 
100 kg/net  M 
2203 00  Beer made from malt  
– In containers holding 10 litres or less  
2203 00 01  – – In bottles  Free  A  
2203 00 09  – – Other Free  A  
2203 00 10  –  In containers holding more than 10 litres  Free  A  
2204  Wine of fresh grapes, including fortified wines; grape must other 
than that of heading 2009  
2204 10  –  Sparkling wine  
– – Of an actual alcoholic strength by volume of not less than 
8,5 % vol 
2204 10 11  – – – Champagne 32 EUR/hl  D  
2204 10 19  – – – Other 32 EUR/hl  DEN 15.12.2012 Official Journal of the European Union 253
CN 2007  Description  Base rate Category  Comments  
– – Other 
2204 10 91  – – – Asti spumante  32 EUR/hl  D  
2204 10 99  – – – Other 32 EUR/hl  D  
– Other wine; grape must with fermentation prevented or arrested 
by the addition of alcohol  
2204 21  – – In containers holding 2 litres or less  
2204 21 10  – – – Wine, other than that referred to in subheading 2204 10, in 
bottles with  'mushroom ' stoppers held in place by ties or 
fastenings; wine, otherwise put up, with an excess pressure 
due to carbon dioxide in solution of not less than 1 bar but 
less than 3 bar, measured at a temperature of 20 °C  32 EUR/hl  D  
– – – Other  
– – – –  Of an actual alcoholic strength by volume not exceeding 
13 % vol  
– – – – –  Quality wines produced in specified regions  
– – – – – –  White 
2204 21 11  – – – – – – –  Alsace  13,1 EUR/hl  D  
2204 21 12  – – – – – – –  Bordeaux 13,1 EUR/hl  D  
2204 21 13  – – – – – – –  Bourgogne (Burgundy)  13,1 EUR/hl  D  
2204 21 17  – – – – – – –  Val de Loire (Loire Valley)  13,1 EUR/hl  D  
2204 21 18  – – – – – – –  Mosel-Saar-Ruwer  13,1 EUR/hl  D  
2204 21 19  – – – – – – –  Pfalz  13,1 EUR/hl  D  
2204 21 22  – – – – – – –  Rheinhessen  13,1 EUR/hl  D  
2204 21 23  – – – – – – –  Tokaj 14,8 EUR/hl  D  
2204 21 24  – – – – – – –  Lazio (Latium)  13,1 EUR/hl  D  
2204 21 26  – – – – – – –  Toscana (Tuscany)  13,1 EUR/hl  D  
2204 21 27  – – – – – – –  Trentino, Alto Adige and Friuli  13,1 EUR/hl  D  
2204 21 28  – – – – – – –  Veneto  13,1 EUR/hl  D  
2204 21 32  – – – – – – –  Vinho Verde  13,1 EUR/hl  D  
2204 21 34  – – – – – – –  Penedés  13,1 EUR/hl  D  
2204 21 36  – – – – – – –  Rioja 13,1 EUR/hl  D  
2204 21 37  – – – – – – –  Valencia  13,1 EUR/hl  DEN 254 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2204 21 38  – – – – – – –  Other 13,1 EUR/hl  D  
– – – – – –  Other 
2204 21 42  – – – – – – –  Bordeaux 13,1 EUR/hl  D  
2204 21 43  – – – – – – –  Bourgogne (Burgundy)  13,1 EUR/hl  D  
2204 21 44  – – – – – – –  Beaujolais 13,1 EUR/hl  D  
2204 21 46  – – – – – – –  Côtes-du-Rhône  13,1 EUR/hl  D  
2204 21 47  – – – – – – –  Languedoc-Roussillon  13,1 EUR/hl  D  
2204 21 48  – – – – – – –  Val de Loire (Loire Valley)  13,1 EUR/hl  D  
2204 21 62  – – – – – – –  Piemonte (Piedmont)  13,1 EUR/hl  D  
2204 21 66  – – – – – – –  Toscana (Tuscany)  13,1 EUR/hl  D  
2204 21 67  – – – – – – –  Trentino and Alto Adige  13,1 EUR/hl  D  
2204 21 68  – – – – – – –  Veneto  13,1 EUR/hl  D  
2204 21 69  – – – – – – –  Dão, Bairrada and Douro  13,1 EUR/hl  D  
2204 21 71  – – – – – – –  Navarra 13,1 EUR/hl  D  
2204 21 74  – – – – – – –  Penedés  13,1 EUR/hl  D  
2204 21 76  – – – – – – –  Rioja 13,1 EUR/hl  D  
2204 21 77  – – – – – – –  Valdepeñas  13,1 EUR/hl  D  
2204 21 78  – – – – – – –  Other 13,1 EUR/hl  D  
– – – – –  Other 
2204 21 79  – – – – – –  White 13,1 EUR/hl  D  
2204 21 80  – – – – – –  Other 13,1 EUR/hl  D  
– – – –  Of an actual alcoholic strength by volume exceeding 13 % 
vol but not exceeding 15 % vol  
– – – – –  Quality wines produced in specified regions  
– – – – – –  White 
2204 21 81  – – – – – – –  Tokaj 15,8 EUR/hl  D  
2204 21 82  – – – – – – –  Other 15,4 EUR/hl  D  
2204 21 83  – – – – – –  Other 15,4 EUR/hl  D  
– – – – –  Other 
2204 21 84  – – – – – –  White 15,4 EUR/hl  DEN 15.12.2012 Official Journal of the European Union 255
CN 2007  Description  Base rate Category  Comments  
2204 21 85  – – – – – –  Other 15,4 EUR/hl  D  
– – – –  Of an actual alcoholic strength by volume exceeding 15 % 
vol but not exceeding 18 % vol  
2204 21 87  – – – – –  Marsala 18,6 EUR/hl  D  
2204 21 88  – – – – –  Samos and Muscat de Lemnos  18,6 EUR/hl  D  
2204 21 89  – – – – –  Port  14,8 EUR/hl  D  
2204 21 91  – – – – –  Madeira and Setubal muscatel  14,8 EUR/hl  D  
2204 21 92  – – – – –  Sherry  14,8 EUR/hl  D  
2204 21 94  – – – – –  Other 18,6 EUR/hl  D  
– – – –  Of an actual alcoholic strength by volume exceeding 18 % 
vol but not exceeding 22 % vol  
2204 21 95  – – – – –  Port  15,8 EUR/hl  D  
2204 21 96  – – – – –  Madeira, sherry and Setubal muscatel  15,8 EUR/hl  D  
2204 21 98  – – – – –  Other 20,9 EUR/hl  D  
2204 21 99  – – – –  Of an actual alcoholic strength by volume exceeding 22 % 
vol 1,75 EUR/% vol/hl  D  
2204 29  – – Other 
2204 29 10  – – – Wine, other than that referred to in subheading 2204 10, in 
bottles with  'mushroom ' stoppers held in place by ties or 
fastenings; wine, otherwise put up, with an excess pressure 
due to carbon dioxide in solution of not less than 1 bar but 
less than 3 bar, measured at a temperature of 20 °C  32 EUR/hl  D  
– – – Other  
– – – –  Of an actual alcoholic strength by volume not exceeding 
13 % vol  
– – – – –  Quality wines produced in specified regions  
– – – – – –  White 
2204 29 11  – – – – – – –  Tokaj 13,1 EUR/hl  D  
2204 29 12  – – – – – – –  Bordeaux 9,9 EUR/hl  D  
2204 29 13  – – – – – – –  Bourgogne (Burgundy)  9,9 EUR/hl  D  
2204 29 17  – – – – – – –  Val de Loire (Loire Valley)  9,9 EUR/hl  D  
2204 29 18  – – – – – – –  Other 9,9 EUR/hl  D  
– – – – – –  Other 
2204 29 42  – – – – – – –  Bordeaux 9,9 EUR/hl  DEN 256 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2204 29 43  – – – – – – –  Bourgogne (Burgundy)  9,9 EUR/hl  D  
2204 29 44  – – – – – – –  Beaujolais 9,9 EUR/hl  D  
2204 29 46  – – – – – – –  Côtes-du-Rhône  9,9 EUR/hl  D  
2204 29 47  – – – – – – –  Languedoc-Roussillon  9,9 EUR/hl  D  
2204 29 48  – – – – – – –  Val de Loire (Loire Valley)  9,9 EUR/hl  D  
2204 29 58  – – – – – – –  Other 9,9 EUR/hl  D  
– – – – –  Other  
– – – – – –  White 
2204 29 62  – – – – – – –  Sicilia (Sicily)  9,9 /hl D  
2204 29 64  – – – – – – –  Veneto  9,9 EUR/hl  D  
2204 29 65  – – – – – – –  Other 9,9 EUR/hl  D  
– – – – – –  Other 
2204 29 71  – – – – – – –  Puglia (Apuglia)  9,9 EUR/hl  D  
2204 29 72  – – – – – – –  Sicilia (Sicily)  9,9 EUR/hl  D  
2204 29 75  – – – – – – –  Other 9,9 EUR/hl  D  
– – – –  Of an actual alcoholic strength by volume exceeding 13 % 
vol but not exceeding 15 % vol  
– – – – –  Quality wines produced in specified regions  
– – – – – –  White 
2204 29 77  – – – – – – –  Tokaj 14,2 EUR/hl  D  
2204 29 78  – – – – – – –  Other 12,1 EUR/hl  D  
2204 29 82  – – – – – –  Other 12,1 EUR/hl  D  
– – – – –  Other 
2204 29 83  – – – – – –  White 12,1 EUR/hl  D  
2204 29 84  – – – – – –  Other 12,1 EUR/hl  D  
– – – –  Of an actual alcoholic strength by volume exceeding 15 % 
vol but not exceeding 18 % vol  
2204 29 87  – – – – –  Marsala 15,4 EUR/hl  D  
2204 29 88  – – – – –  Samos and Muscat de Lemnos  15,4 EUR/hl  D  
2204 29 89  – – – – –  Port  12,1 EUR/hl  DEN 15.12.2012 Official Journal of the European Union 257
CN 2007  Description  Base rate Category  Comments  
2204 29 91  – – – – –  Madeira and Setubal muscatel  12,1 EUR/hl  D  
2204 29 92  – – – – –  Sherry  12,1 EUR/hl  D  
2204 29 94  – – – – –  Other 15,4 EUR/hl  D  
– – – –  Of an actual alcoholic strength by volume exceeding 18 % 
vol but not exceeding 22 % vol  
2204 29 95  – – – – –  Port  13,1 EUR/hl  D  
2204 29 96  – – – – –  Madeira, sherry and Setubal muscatel  13,1 EUR/hl  D  
2204 29 98  – – – – –  Other 20,9 EUR/hl  D  
2204 29 99  – – – –  Of an actual alcoholic strength by volume exceeding 22 % 
vol 1,75 EUR/% vol/hl  D  
2204 30  –  Other grape must  
2204 30 10  – – In fermentation or with fermentation arrested otherwise than 
by the addition of alcohol  32 A  
– – Other  
– – – Of a density of 1,33 g/cm  3 or less at 20 °C and of an actual 
alcoholic strength by volume not exceeding 1 % vol  
2204 30 92  – – – –  Concentrated  See paragraph 4, 
Section A of 
Annex I  I 
2204 30 94  – – – –  Other See paragraph 4, 
Section A of 
Annex I  I 
– – – Other 
2204 30 96  – – – –  Concentrated  See paragraph 4, 
Section A of 
Annex I  I 
2204 30 98  – – – –  Other See paragraph 4, 
Section A of 
Annex I  I 
2205  Vermouth and other wine of fresh grapes flavoured with plants or 
aromatic substances  
2205 10  –  In containers holding 2 litres or less  
2205 10 10  – – Of an actual alcoholic strength by volume of 18 % vol or less  10,9 EUR/hl  A  
2205 10 90  – – Of an actual alcoholic strength by volume exceeding 18 % vol  0,9 EUR/% vol/hl + 
6,4 EUR/hl  A 
2205 90  –  Other 
2205 90 10  – – Of an actual alcoholic strength by volume of 18 % vol or less  9 EUR/hl  AEN 258 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2205 90 90  – – Of an actual alcoholic strength by volume exceeding 18 % vol  0,9 EUR/% vol/hl  A  
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  
2206 00 10  –  Piquette  1,3 EUR/% vol/hl 
MIN 7,2 EUR/hl  A 
– Other  
– – Sparkling  
2206 00 31  – – – Cider and perry  19,2 EUR/hl  A  
2206 00 39  – – – Other 19,2 EUR/hl  A  
– – Still, in containers holding  
– – – 2 litres or less  
2206 00 51  – – – – Cider and perry  7,7 EUR/hl  A  
2206 00 59  – – – – Other 7,7 EUR/hl  A  
– – – More than 2 litres  
2206 00 81  – – – – Cider and perry  5,76 EUR/hl  A  
2206 00 89  – – – – Other 5,76 EUR/hl  A  
2207  Undenatured ethyl alcohol of an alcoholic strength by volume of 
80 % vol or higher; ethyl alcohol and other spirits, denatured, of 
any strength  
2207 10 00  –  Undenatured ethyl alcohol of an alcoholic strength by volume of 
80 % vol or higher  19,2 EUR/hl  A  
2207 20 00  –  Ethyl alcohol and other spirits, denatured, of any strength  10,2 EUR/hl  A  
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  
– – In containers holding 2 litres or less  
2208 20 12  – – – Cognac Free  A  
2208 20 14  – – – Armagnac  Free  A  
2208 20 26  – – – Grappa  Free  A  
2208 20 27  – – – Brandy de Jerez  Free  A  
2208 20 29  – – – Other Free  A  
– – In containers holding more than 2 litresEN 15.12.2012 Official Journal of the European Union 259
CN 2007  Description  Base rate Category  Comments  
2208 20 40  – – – Raw distillate  Free  A  
– – – Other 
2208 20 62  – – – –  Cognac Free  A  
2208 20 64  – – – –  Armagnac  Free  A  
2208 20 86  – – – –  Grappa  Free  A  
2208 20 87  – – – –  Brandy de Jerez  Free  A  
2208 20 89  – – – –  Other Free  A  
2208 30  –  Whiskies  
– – Bourbon whiskey, in containers holding  
2208 30 11  – – – 2 litres or less  Free  A  
2208 30 19  – – – More than 2 litres  Free  A  
– – Scotch whisky  
– – – Malt whisky, in containers holding  
2208 30 32  – – – –  2 litres or less  Free  A  
2208 30 38  – – – –  More than 2 litres  Free  A  
– – – Blended whisky, in containers holding  
2208 30 52  – – – –  2 litres or less  Free  A  
2208 30 58  – – – –  More than 2 litres  Free  A  
– – – Other, in containers holding  
2208 30 72  – – – –  2 litres or less  Free  A  
2208 30 78  – – – –  More than 2 litres  Free  A  
– – Other, in containers holding  
2208 30 82  – – – 2 litres or less  Free  A  
2208 30 88  – – – More than 2 litres  Free  A  
2208 40  –  Rum and other spirits obtained by distilling fermented sugar- 
cane products  
– – In containers holding 2 litres or less  
2208 40 11  – – – Rum with a content of volatile substances other than ethyl 
and methyl alcohol equal to or exceeding 225 grams per 
hectolitre of pure alcohol (with a 10 % tolerance)  0,6 EUR/% vol/hl + 
3,2 EUR/hl  B 
– – – OtherEN 260 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2208 40 31  – – – – Of a value exceeding EUR 7,9 per litre of pure alcohol  Free  A  
2208 40 39  – – – – Other 0,6 EUR/% vol/hl + 
3,2 EUR/hl  B 
– – In containers holding more than 2 litres  
2208 40 51  – – – Rum with a content of volatile substances other than ethyl 
and methyl alcohol equal to or exceeding 225 grams per 
hectolitre of pure alcohol (with a 10 % tolerance)  0,6 EUR/% vol/hl  Q  See paragraph 11 of 
Appendix 2 to 
Annex I  
– – – Other 
2208 40 91  – – – – Of a value exceeding EUR 2 per litre of pure alcohol  Free  A  
2208 40 99  – – – – Other 0,6 EUR/% vol/hl  Q  See paragraph 11 of 
Appendix 2 to 
Annex I  
2208 50  –  Gin and Geneva  
– – Gin, in containers holding  
2208 50 11  – – – 2 litres or less  Free  A  
2208 50 19  – – – More than 2 litres  Free  A  
– – Geneva, in containers holding  
2208 50 91  – – – 2 litres or less  Free  A  
2208 50 99  – – – More than 2 litres  Free  A  
2208 60  –  Vodka  
– – Of an alcoholic strength by volume of 45,4 % vol or less in 
containers holding  
2208 60 11  – – – 2 litres or less  Free  A  
2208 60 19  – – – More than 2 litres  Free  A  
– – Of an alcoholic strength by volume of more than 45,4 % vol in 
containers holding  
2208 60 91  – – – 2 litres or less  Free  A  
2208 60 99  – – – More than 2 litres  Free  A  
2208 70  –  Liqueurs and cordials  
2208 70 10  – – In containers holding 2 litres or less  Free  A  
2208 70 90  – – In containers holding more than 2 litres  Free  A  
2208 90  –  Other  
– – Arrack, in containers holdingEN 15.12.2012 Official Journal of the European Union 261
CN 2007  Description  Base rate Category  Comments  
2208 90 11  – – – 2 litres or less  Free  A  
2208 90 19  – – – More than 2 litres  Free  A  
– – Plum, pear or cherry spirit (excluding liqueurs), in containers 
holding 
2208 90 33  – – – 2 litres or less  Free  A  
2208 90 38  – – – More than 2 litres  Free  A  
– – Other spirits, and other spirituous beverages, in containers 
holding  
– – – 2 litres or less  
2208 90 41  – – – –  Ouzo Free  A  
– – – –  Other  
– – – – –  Spirits (excluding liqueurs)  
– – – – – –  Distilled from fruit  
2208 90 45  – – – – – – –  Calvados Free  A  
2208 90 48  – – – – – – –  Other Free  A  
– – – – – –  Other 
2208 90 52  – – – – – – –  Korn Free  A  
2208 90 54  – – – – – – –  Tequila  Free  A  
2208 90 56  – – – – – – –  Other Free  A  
2208 90 69  – – – – –  Other spirituous beverages  Free  A  
– – – More than 2 litres  
– – – –  Spirits (excluding liqueurs)  
2208 90 71  – – – – –  Distilled from fruit  Free  A  
2208 90 75  – – – – –  Tequila  Free  A  
2208 90 77  – – – – –  Other Free  A  
2208 90 78  – – – –  Other spirituous beverages  Free  A  
– – Undenatured ethyl alcohol of an alcoholic strength by volume 
of less than 80 % vol, in containers holding  
2208 90 91  – – – 2 litres or less  1 EUR/% vol/hl + 
6,4 EUR/hl  A 
2208 90 99  – – – More than 2 litres  1 EUR/% vol/hl  AEN 262 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2209 00  Vinegar and substitutes for vinegar obtained from acetic acid  
– Wine vinegar, in containers holding  
2209 00 11  – – 2 litres or less  6,4 EUR/hl  A  
2209 00 19  – – More than 2 litres  4,8 EUR/hl  A  
– Other, in containers holding  
2209 00 91  – – 2 litres or less  5,12 EUR/hl  A  
2209 00 99  – – More than 2 litres  3,84 EUR/hl  A  
23 CHAPTER 23 - RESIDUES AND WASTE FROM THE FOOD 
INDUSTRIES; PREPARED ANIMAL FODDER  
2301  Flours, meals and pellets, of meat or meat offal, of fish or of 
crustaceans, molluscs or other aquatic invertebrates, unfit for 
human consumption; greaves  
2301 10 00  –  Flours, meals and pellets, of meat or meat offal; greaves  Free  A  
2301 20 00  –  Flours, meals and pellets, of fish or of crustaceans, molluscs or 
other aquatic invertebrates  Free  A  
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 10  –  Of maize (corn)  
2302 10 10  – – With a starch content not exceeding 35 % by weight  44 EUR/t  D  
2302 10 90  – – Other 89 EUR/t  D  
2302 30  –  Of wheat 
2302 30 10  – – Of which the starch content does not exceed 28 % by weight, 
and of which the proportion that passes through a sieve with 
an aperture of 0,2 mm does not exceed 10 % by weight or 
alternatively the proportion that passes through the sieve has 
an ash content, calculated on the dry product, equal to or more 
than 1,5 % by weight  44 EUR/t  D  
2302 30 90  – – Other 89 EUR/t  D  
2302 40  –  Of other cereals  
– – Of rice  
2302 40 02  – – – With a starch content not exceeding 35 % by weight  44 EUR/t  D  
2302 40 08  – – – Other 89 EUR/t  D  
– – OtherEN 15.12.2012 Official Journal of the European Union 263
CN 2007  Description  Base rate Category  Comments  
2302 40 10  – – – Of which the starch content does not exceed 28 % by weight, 
and of which the proportion that passes through a sieve with 
an aperture of 0,2 mm does not exceed 10 % by weight or 
alternatively the proportion that passes through the sieve has 
an ash content, calculated on the dry product, equal to or 
more than 1,5 % by weight  44 EUR/t  D  
2302 40 90  – – – Other 89 EUR/t  D  
2302 50 00  –  Of leguminous plants  5,1 A  
2303  Residues of starch manufacture and similar residues, beet-pulp, 
bagasse and other waste of sugar manufacture, brewing or 
distilling dregs and waste, whether or not in the form of pellets  
2303 10  –  Residues of starch manufacture and similar residues  
– – Residues from the manufacture of starch from maize (excluding 
concentrated steeping liquors), of a protein content, calculated 
on the dry product  
2303 10 11  – – – Exceeding 40 % by weight  320 EUR/t  D  
2303 10 19  – – – Not exceeding 40 % by weight  Free  A  
2303 10 90  – – Other Free  A  
2303 20  –  Beet-pulp, bagasse and other waste of sugar manufacture  
2303 20 10  – – Beet-pulp Free  A  
2303 20 90  – – Other Free  A  
2303 30 00  –  Brewing or distilling dregs and waste  Free  A  
2304 00 00  Oilcake and other solid residues, whether or not ground or in the 
form of pellets, resulting from the extraction of soya-bean oil  Free A  
2305 00 00  Oilcake and other solid residues, whether or not ground or in the 
form of pellets, resulting from the extraction of groundnut oil  Free  A  
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 10 00  –  Of cotton seeds  Free  A  
2306 20 00  –  Of linseed  Free  A  
2306 30 00  –  Of sunflower seeds  Free  A  
– Of rape or colza seeds  
2306 41 00  – – Of low erucic acid rape or colza seeds  Free  A  
2306 49 00  – – Other Free  A  
2306 50 00  –  Of coconut or copra Free  A  
2306 60 00  –  Of palm nuts or kernels  Free  AEN 264 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2306 90  –  Other 
2306 90 05  – – Of maize (corn) germ  Free  A  
– – Other  
– – – Oilcake and other residues resulting from the extraction of 
olive oil 
2306 90 11  – – – – Containing 3 % or less by weight of olive oil  Free  A  
2306 90 19  – – – – Containing more than 3 % by weight of olive oil  48 EUR/t  D  
2306 90 90  – – – Other Free  A  
2307 00  Wine lees; argol  
– Wine lees  
2307 00 11  – – Having a total alcoholic strength by mass not exceeding 7,9 % 
mas and a dry matter content not less than 25 % by weight  Free A  
2307 00 19  – – Other 1,62 EUR/kg/tot. alc. A  
2307 00 90  –  Argol  Free  A  
2308 00  Vegetable materials and vegetable waste, vegetable residues and by- 
products, whether or not in the form of pellets, of a kind used in 
animal feeding, not elsewhere specified or included  
– Grape marc  
2308 00 11  – – Having a total alcoholic strength by mass not exceeding 4,3 % 
mas and a dry matter content not less than 40 % by weight  Free A  
2308 00 19  – – Other 1,62 EUR/kg/tot. alc. A  
2308 00 40  –  Acorns and horse-chestnuts; pomace or marc of fruit, other than 
grapes  Free  A  
2308 00 90  –  Other 1,6 A  
2309  Preparations of a kind used in animal feeding  
2309 10  –  Dog or cat food, put up for retail sale  
– – Containing starch, glucose, glucose syrup, maltodextrine or 
maltodextrine syrup of subheadings 1702 30 51 to 
1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or 
milk products  
– – – Containing starch, glucose, glucose syrup, maltodextrine or 
maltodextrine syrup  
– – – –  Containing no starch or containing 10 % or less by weight 
of starch 
2309 10 11  – – – – –  Containing no milk products or containing less than 10 % 
by weight of such products  Free  AEN 15.12.2012 Official Journal of the European Union 265
CN 2007  Description  Base rate Category  Comments  
2309 10 13  – – – – –  Containing not less than 10 % but less than 50 % by 
weight of milk products  498 EUR/t  F  
2309 10 15  – – – – –  Containing not less than 50 % but less than 75 % by 
weight of milk products  730 EUR/t  F  
2309 10 19  – – – – –  Containing not less than 75 % by weight of milk products  948 EUR/t  F  
– – – –  Containing more than 10 % but not more than 30 % by 
weight of starch  
2309 10 31  – – – – –  Containing no milk products or containing less than 10 % 
by weight of such products  Free  A  
2309 10 33  – – – – –  Containing not less than 10 % but less than 50 % by 
weight of milk products  530 EUR/t  F  
2309 10 39  – – – – –  Containing not less than 50 % by weight of milk products  888 EUR/t  F  
– – – –  Containing more than 30 % by weight of starch  
2309 10 51  – – – – –  Containing no milk products or containing less than 10 % 
by weight of such products  102 EUR/t  F  
2309 10 53  – – – – –  Containing not less than 10 % but less than 50 % by 
weight of milk products  577 EUR/t  F  
2309 10 59  – – – – –  Containing not less than 50 % by weight of milk products  730 EUR/t  F  
2309 10 70  – – – Containing no starch, glucose, glucose syrup, maltodextrine or 
maltodextrine syrup but containing milk products  948 EUR/t  F  
2309 10 90  – – Other 9,6 A  
2309 90  –  Other 
2309 90 10  – – Fish or marine mammal solubles  3,8 A  
2309 90 20  – – Products referred to in additional note 5 to this chapter  Free  A  
– – Other, including premixes  
– – – Containing starch, glucose, glucose syrup, maltodextrine or 
maltodextrine syrup of subheadings 1702 30 51 to 
1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or 
milk products  
– – – –  Containing starch, glucose, glucose syrup, maltodextrine or 
maltodextrin syrup  
– – – – –  Containing no starch or containing 10 % or less by weight 
of starch  
2309 90 31  – – – – – –  Containing no milk products or containing less than 10 % 
by weight of such products  23 EUR/t  F  
2309 90 33  – – – – – –  Containing not less than 10 % but less than 50 % by 
weight of milk products  498 EUR/t  FEN 266 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2309 90 35  – – – – – –  Containing not less than 50 % but less than 75 % by 
weight of milk products  730 EUR/t  F  
2309 90 39  – – – – – –  Containing not less than 75 % by weight of milk products  948 EUR/t  F  
– – – – –  Containing more than 10 % but not more than 30 % by 
weight of starch  
2309 90 41  – – – – – –  Containing no milk products or containing less than 10 % 
by weight of such products  55 EUR/t  F  
2309 90 43  – – – – – –  Containing not less than 10 % but less than 50 % by 
weight of milk products  530 EUR/t  F  
2309 90 49  – – – – – –  Containing not less than 50 % by weight of milk products  888 EUR/t  F  
– – – – –  Containing more than 30 % by weight of starch  
2309 90 51  – – – – – –  Containing no milk products or containing less than 10 % 
by weight of such products  102 EUR/t  F  
2309 90 53  – – – – – –  Containing not less than 10 % but less than 50 % by 
weight of milk products  577 EUR/t  F  
2309 90 59  – – – – – –  Containing not less than 50 % by weight of milk products  730 EUR/t  F  
2309 90 70  – – – – Containing no starch, glucose, glucose syrup, maltodextrine 
or maltodextrine syrup but containing milk products  948 EUR/t  F  
– – – Other 
2309 90 91  – – – – Beet-pulp with added molasses  12  A  
– – – –  Other 
2309 90 95  – – – – –  Containing by weight 49 % or more of choline chloride, on 
an organic or inorganic base  9,6 A  
2309 90 99  – – – – –  Other 9,6 A  
24 CHAPTER 24 - TOBACCO AND MANUFACTURED TOBACCO 
SUBSTITUTES 
2401  Unmanufactured tobacco; tobacco refuse  
2401 10  –  Tobacco, not stemmed/stripped  
– – Flue-cured Virginia type and light air-cured Burley type tobacco 
(including Burley hybrids); light air-cured Maryland type and 
fire-cured tobacco  
2401 10 10  – – – Flue-cured Virginia type  18,4 MIN 22 EUR/ 
100 kg/net MAX 
24 EUR/100 kg/net  A 
2401 10 20  – – – Light air-cured Burley type (including Burley hybrids)  18,4 MIN 22 EUR/ 
100 kg/net MAX 
24 EUR/100 kg/net  AEN 15.12.2012 Official Journal of the European Union 267
CN 2007  Description  Base rate Category  Comments  
2401 10 30  – – – Light air-cured Maryland type  18,4 MIN 22 EUR/ 
100 kg/net MAX 
24 EUR/100 kg/net  A 
– – – Fire-cured tobacco  
2401 10 41  – – – –  Kentucky type  18,4 MIN 22 EUR/ 
100 kg/net MAX 
24 EUR/100 kg/net  A 
2401 10 49  – – – –  Other 18,4 MIN 22 EUR/ 
100 kg/net MAX 
24 EUR/100 kg/net  A 
– – Other 
2401 10 50  – – – Light air-cured tobacco  11,2 MIN 22 EUR/ 
100 kg/net MAX 
56 EUR/100 kg/net  A 
2401 10 60  – – – Sun-cured Oriental type tobacco  11,2 MIN 22 EUR/ 
100 kg/net MAX 
56 EUR/100 kg/net  A 
2401 10 70  – – – Dark air-cured tobacco  11,2 MIN 22 EUR/ 
100 kg/net MAX 
56 EUR/100 kg/net  A 
2401 10 80  – – – Flue-cured tobacco  11,2 MIN 22 EUR/ 
100 kg/net MAX 
56 EUR/100 kg/net  A 
2401 10 90  – – – Other tobacco 11,2 MIN 22 EUR/ 
100 kg/net MAX 
56 EUR/100 kg/net  A 
2401 20  –  Tobacco, partly or wholly stemmed/stripped  
– – Flue-cured Virginia type and light air-cured Burley type tobacco 
(including Burley hybrids); light air-cured Maryland type and 
fire-cured tobacco  
2401 20 10  – – – Flue-cured Virginia type  18,4 MIN 22 EUR/ 
100 kg/net MAX 
24 EUR/100 kg/net  A 
2401 20 20  – – – Light air-cured Burley type (including Burley hybrids)  18,4 MIN 22 EUR/ 
100 kg/net MAX 
24 EUR/100 kg/net  A 
2401 20 30  – – – Light air-cured Maryland type  18,4 MIN 22 EUR/ 
100 kg/net MAX 
24 EUR/100 kg/net  A 
– – – Fire-cured tobacco  
2401 20 41  – – – –  Kentucky type  18,4 MIN 22 EUR/ 
100 kg/net MAX 
24 EUR/100 kg/net  AEN 268 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2401 20 49  – – – – Other 18,4 MIN 22 EUR/ 
100 kg/net MAX 
24 EUR/100 kg/net  A 
– – Other 
2401 20 50  – – – Light air-cured tobacco  11,2 MIN 22 EUR/ 
100 kg/net MAX 
56 EUR/100 kg/net  A 
2401 20 60  – – – Sun-cured Oriental type tobacco  11,2 MIN 22 EUR/ 
100 kg/net MAX 
56 EUR/100 kg/net  A 
2401 20 70  – – – Dark air-cured tobacco  11,2 MIN 22 EUR/ 
100 kg/net MAX 
56 EUR/100 kg/net  A 
2401 20 80  – – – Flue-cured tobacco  11,2 MIN 22 EUR/ 
100 kg/net MAX 
56 EUR/100 kg/net  A 
2401 20 90  – – – Other tobacco 11,2 MIN 22 EUR/ 
100 kg/net MAX 
56 EUR/100 kg/net  A 
2401 30 00  –  Tobacco refuse  11,2 MIN 22 EUR/ 
100 kg/net MAX 
56 EUR/100 kg/net  A 
2402  Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco 
substitutes  
2402 10 00  –  Cigars, cheroots and cigarillos, containing tobacco  26  A  
2402 20  –  Cigarettes containing tobacco  
2402 20 10  – – Containing cloves  10  A  
2402 20 90  – – Other 57,6  A  
2402 90 00  –  Other 57,6  A  
2403  Other manufactured tobacco and manufactured tobacco substi ­
tutes;  'homogenised ' or ' reconstituted ' tobacco; tobacco extracts 
and essences  
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  74,9  A  
2403 10 90  – – Other 74,9  A  
– Other 
2403 91 00  – – 'Homogenised ' or ' reconstituted ' tobacco 16,6  A  
2403 99  – – Other 
2403 99 10  – – – Chewing tobacco and snuff  41,6  AEN 15.12.2012 Official Journal of the European Union 269
CN 2007  Description  Base rate Category  Comments  
2403 99 90  – – – Other 16,6  A  
V SECTION V - MINERAL PRODUCTS  
25 CHAPTER 25 - SALT; SULPHUR; EARTHS AND STONE; PLAS ­
TERING MATERIALS, LIME AND CEMENT  
2501 00  Salt (including table salt and denatured salt) and pure sodium 
chloride, whether or not in aqueous solution or containing 
added anti-caking or free-flowing agents; sea water  
2501 00 10  –  Sea water and salt liquors  Free  A  
– Common salt (including table salt and denatured salt) and pure 
sodium chloride, whether or not in aqueous solution or 
containing added anti-caking or free-flowing agents  
2501 00 31  – – For chemical transformation (separation of Na from Cl) for the 
manufacture of other products  Free A  
– – Other 
2501 00 51  – – – Denatured or for industrial uses (including refining) other than 
the preservation or preparation of foodstuffs for human or 
animal consumption  1,7 EUR/ 
1 000 kg/net  D 
– – – Other 
2501 00 91  – – – –  Salt suitable for human consumption  2,6 EUR/ 
1 000 kg/net  D 
2501 00 99  – – – –  Other 2,6 EUR/ 
1 000 kg/net  D 
2502 00 00  Unroasted iron pyrites  Free  A  
2503 00  Sulphur of all kinds, other than sublimed sulphur, precipitated 
sulphur and colloidal sulphur  
2503 00 10  –  Crude or unrefined sulphur  Free  A  
2503 00 90  –  Other 1,7 A  
2504  Natural graphite  
2504 10 00  –  In powder or in flakes  Free  A  
2504 90 00  –  Other Free  A  
2505  Natural sands of all kinds, whether or not coloured, other than 
metal-bearing sands of Chapter 26  
2505 10 00  –  Silica sands and quartz sands  Free  A  
2505 90 00  –  Other Free  A  
2506  Quartz (other than natural sands); quartzite, whether or not 
roughly trimmed or merely cut, by sawing or otherwise, into 
blocks or slabs of a rectangular (including square) shapeEN 270 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2506 10 00  –  Quartz  Free  A  
2506 20 00  –  Quartzite  Free  A  
2507 00  Kaolin and other kaolinic clays, whether or not calcined  
2507 00 20  –  Kaolin Free  A  
2507 00 80  –  Other kaolinic clays  Free  A  
2508  Other clays (not including expanded clays of heading 6806), 
andalusite, kyanite and sillimanite, whether or not calcined; 
mullite; chamotte or dinas earths  
2508 10 00  –  Bentonite  Free  A  
2508 30 00  –  Fireclay  Free  A  
2508 40 00  –  Other clays  Free  A  
2508 50 00  –  Andalusite, kyanite and sillimanite  Free  A  
2508 60 00  –  Mullite  Free  A  
2508 70 00  –  Chamotte or dinas earths  Free  A  
2509 00 00  Chalk Free  A  
2510  Natural calcium phosphates, natural aluminium calcium phos ­
phates and phosphatic chalk  
2510 10 00  –  Unground  Free  A  
2510 20 00  –  Ground  Free  A  
2511  Natural barium sulphate (barytes); natural barium carbonate (with ­
erite), whether or not calcined, other than barium oxide of heading 
2816  
2511 10 00  –  Natural barium sulphate (barytes)  Free  A  
2511 20 00  –  Natural barium carbonate (witherite)  Free  A  
2512 00 00  Siliceous fossil meals (for example, kieselguhr, tripolite and 
diatomite) and similar siliceous earths, whether or not calcined, 
of an apparent specific gravity of 1 or less  Free A  
2513  Pumice stone; emery; natural corundum, natural garnet and other 
natural abrasives, whether or not heat-treated  
2513 10 00  –  Pumice stone  Free  A  
2513 20 00  –  Emery, natural corundum, natural garnet and other natural 
abrasives  Free  A  
2514 00 00  Slate, whether or not roughly trimmed or merely cut, by sawing or 
otherwise, into blocks or slabs of a rectangular (including square) 
shape  Free  AEN 15.12.2012 Official Journal of the European Union 271
CN 2007  Description  Base rate Category  Comments  
2515  Marble, travertine, ecaussine and other calcareous monumental or 
building stone of an apparent specific gravity of 2,5 or more, and 
alabaster, whether or not roughly trimmed or merely cut, by 
sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape  
– Marble and travertine  
2515 11 00  – – Crude or roughly trimmed  Free  A  
2515 12  – – Merely cut, by sawing or otherwise, into blocks or slabs of a 
rectangular (including square) shape  
2515 12 20  – – – Of a thickness not exceeding 4 cm  Free  A  
2515 12 50  – – – Of a thickness exceeding 4 cm but not exceeding 25 cm  Free  A  
2515 12 90  – – – Other Free  A  
2515 20 00  –  Ecaussine and other calcareous monumental or building stone; 
alabaster  Free  A  
2516  Granite, porphyry, basalt, sandstone and other monumental or 
building stone, whether or not roughly trimmed or merely cut, 
by sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape  
– Granite  
2516 11 00  – – Crude or roughly trimmed  Free  A  
2516 12  – – Merely cut, by sawing or otherwise, into blocks or slabs of a 
rectangular (including square) shape  
2516 12 10  – – – Of a thickness not exceeding 25 cm  Free  A  
2516 12 90  – – – Other Free  A  
2516 20 00  –  Sandstone  Free  A  
2516 90 00  –  Other monumental or building stone  Free  A  
2517  Pebbles, gravel, broken or crushed stone, of a kind commonly used 
for concrete aggregates, for road metalling or for railway or other 
ballast, shingle and flint, whether or not heat-treated; macadam of 
slag, dross or similar industrial waste, whether or not incor ­
porating the materials cited in the first part of the heading; 
tarred macadam; granules, chippings and powder, of stones of 
heading 2515 or 2516, whether or not heat-treated  
2517 10  –  Pebbles, gravel, broken or crushed stone, of a kind commonly 
used for concrete aggregates, for road metalling or for railway or 
other ballast, shingle and flint, whether or not heat-treated  
2517 10 10  – – Pebbles, gravel, shingle and flint  Free  A  
2517 10 20  – – Limestone, dolomite and other calcareous stone, broken or 
crushed  Free A  
2517 10 80  – – Other Free  AEN 272 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2517 20 00  –  Macadam of slag, dross or similar industrial waste, whether or 
not incorporating the materials cited in subheading 2517 10  Free  A  
2517 30 00  –  Tarred macadam  Free  A  
– Granules, chippings and powder, of stones of heading 2515 or 
2516, whether or not heat-treated  
2517 41 00  – – Of marble  Free  A  
2517 49 00  – – Other Free  A  
2518  Dolomite, whether or not calcined or sintered, including dolomite 
roughly trimmed or merely cut, by sawing or otherwise, into 
blocks or slabs of a rectangular (including square) shape; 
dolomite ramming mix  
2518 10 00  –  Dolomite, not calcined or sintered  Free  A  
2518 20 00  –  Calcined or sintered dolomite  Free  A  
2518 30 00  –  Dolomite ramming mix  Free  A  
2519  Natural magnesium carbonate (magnesite); fused magnesia; dead- 
burned (sintered) magnesia, whether or not containing small quan ­
tities of other oxides added before sintering; other magnesium 
oxide, whether or not pure  
2519 10 00  –  Natural magnesium carbonate (magnesite)  Free  A  
2519 90  –  Other 
2519 90 10  – – Magnesium oxide, other than calcined natural magnesium 
carbonate  1,7 A  
2519 90 30  – – Dead-burned (sintered) magnesia  Free  A  
2519 90 90  – – Other Free  A  
2520  Gypsum; anhydrite; plasters (consisting of calcined gypsum or 
calcium sulphate) whether or not coloured, with or without 
small quantities of accelerators or retarders  
2520 10 00  –  Gypsum; anhydrite  Free  A  
2520 20  –  Plasters  
2520 20 10  – – Building  Free  A  
2520 20 90  – – Other Free  A  
2521 00 00  Limestone flux; limestone and other calcareous stone, of a kind 
used for the manufacture of lime or cement  Free  A  
2522  Quicklime, slaked lime and hydraulic lime, other than calcium 
oxide and hydroxide of heading 2825  
2522 10 00  –  Quicklime  1,7 A  
2522 20 00  –  Slaked lime  1,7 AEN 15.12.2012 Official Journal of the European Union 273
CN 2007  Description  Base rate Category  Comments  
2522 30 00  –  Hydraulic lime  1,7 A  
2523  Portland cement, aluminous cement, slag cement, supersulphate 
cement and similar hydraulic cements, whether or not coloured 
or in the form of clinkers  
2523 10 00  –  Cement clinkers  1,7 A  
– Portland cement  
2523 21 00  – – White cement, whether or not artificially coloured  1,7 A  
2523 29 00  – – Other 1,7 A  
2523 30 00  –  Aluminous cement  1,7 A  
2523 90  –  Other hydraulic cements  
2523 90 10  – – Blast furnace cement  1,7 A  
2523 90 80  – – Other 1,7 A  
2524  Asbestos  
2524 10 00  –  Crocidolite  Free  A  
2524 90 00  –  Other Free  A  
2525  Mica, including splittings; mica waste  
2525 10 00  –  Crude mica and mica rifted into sheets or splittings  Free  A  
2525 20 00  –  Mica powder Free  A  
2525 30 00  –  Mica waste  Free  A  
2526  Natural steatite, whether or not roughly trimmed or merely cut, by 
sawing or otherwise, into blocks or slabs of a rectangular 
(including square) shape; talc  
2526 10 00  –  Not crushed, not powdered  Free  A  
2526 20 00  –  Crushed or powdered  Free  A  
2528  Natural borates and concentrates thereof (whether or not calcined), 
but not including borates separated from natural brine; natural 
boric acid containing not more than 85 % of H  3 BO  3 calculated 
on the dry weight  
2528 10 00  –  Natural sodium borates and concentrates thereof (whether or not 
calcined)  Free A  
2528 90 00  –  Other Free  A  
2529  Feldspar; leucite; nepheline and nepheline syenite; fluorspar  
2529 10 00  –  Feldspar  Free  A  
– FluorsparEN 274 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2529 21 00  – – Containing by weight 97 % or less of calcium fluoride  Free  A  
2529 22 00  – – Containing by weight more than 97 % of calcium fluoride  Free  A  
2529 30 00  –  Leucite; nepheline and nepheline syenite  Free  A  
2530  Mineral substances not elsewhere specified or included  
2530 10  –  Vermiculite, perlite and chlorites, unexpanded  
2530 10 10  – – Perlite  Free  A  
2530 10 90  – – Vermiculite and chlorites  Free  A  
2530 20 00  –  Kieserite, epsomite (natural magnesium sulphates)  Free  A  
2530 90  –  Other 
2530 90 20  – – Sepiolite  Free  A  
2530 90 98  – – Other Free  A  
26 CHAPTER 26 - ORES, SLAG AND ASH  
2601  Iron ores and concentrates, including roasted iron pyrites  
– Iron ores and concentrates, other than roasted iron pyrites  
2601 11 00  – – Non-agglomerated  Free  A  
2601 12 00  – – Agglomerated  Free  A  
2601 20 00  –  Roasted iron pyrites  Free  A  
2602 00 00  Manganese ores and concentrates, including ferruginous 
manganese ores and concentrates with a manganese content of 
20 % or more, calculated on the dry weight  Free A  
2603 00 00  Copper ores and concentrates  Free  A  
2604 00 00  Nickel ores and concentrates  Free  A  
2605 00 00  Cobalt ores and concentrates  Free  A  
2606 00 00  Aluminium ores and concentrates  Free  A  
2607 00 00  Lead ores and concentrates  Free  A  
2608 00 00  Zinc ores and concentrates  Free  A  
2609 00 00  Tin ores and concentrates  Free  A  
2610 00 00  Chromium ores and concentrates  Free  A  
2611 00 00  Tungsten ores and concentrates  Free  A  
2612  Uranium or thorium ores and concentratesEN 15.12.2012 Official Journal of the European Union 275
CN 2007  Description  Base rate Category  Comments  
2612 10  –  Uranium ores and concentrates  
2612 10 10  – – Uranium ores and pitchblende, and concentrates thereof, with a 
uranium content of more than 5 % by weight (Euratom)  Free  A  
2612 10 90  – – Other Free  A  
2612 20  –  Thorium ores and concentrates  
2612 20 10  – – Monazite; urano-thorianite and other thorium ores and concen ­
trates, with a thorium content of more than 20 % by weight 
(Euratom)  Free  A  
2612 20 90  – – Other Free  A  
2613  Molybdenum ores and concentrates  
2613 10 00  –  Roasted  Free  A  
2613 90 00  –  Other Free  A  
2614 00  Titanium ores and concentrates  
2614 00 10  –  Ilmenite and concentrates thereof  Free  A  
2614 00 90  –  Other Free  A  
2615  Niobium, tantalum, vanadium or zirconium ores and concentrates  
2615 10 00  –  Zirconium ores and concentrates  Free  A  
2615 90  –  Other 
2615 90 10  – – Niobium and tantalum ores and concentrates  Free  A  
2615 90 90  – – Vanadium ores and concentrates  Free  A  
2616  Precious-metal ores and concentrates  
2616 10 00  –  Silver ores and concentrates  Free  A  
2616 90 00  –  Other Free  A  
2617  Other ores and concentrates  
2617 10 00  –  Antimony ores and concentrates  Free  A  
2617 90 00  –  Other Free  A  
2618 00 00  Granulated slag (slag sand) from the manufacture of iron or steel  Free  A  
2619 00  Slag, dross (other than granulated slag), scalings and other waste 
from the manufacture of iron or steel  
2619 00 20  –  Waste suitable for the recovery of iron or manganese  Free  A  
2619 00 40  –  Slag suitable for the extraction of titanium oxide  Free  AEN 276 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2619 00 80  –  Other Free  A  
2620  Slag, ash and residues (other than from the manufacture of iron or 
steel), containing metals, arsenic or their compounds  
– Containing mainly zinc  
2620 11 00  – – Hard zinc spelter  Free  A  
2620 19 00  – – Other Free  A  
– Containing mainly lead  
2620 21 00  – – Leaded gasoline sludges and leaded anti-knock compound 
sludges  Free  A  
2620 29 00  – – Other Free  A  
2620 30 00  –  Containing mainly copper  Free  A  
2620 40 00  –  Containing mainly aluminium  Free  A  
2620 60 00  –  Containing arsenic, mercury, thallium or their mixtures, of a kind 
used for the extraction of arsenic or those metals or for the 
manufacture of their chemical compounds  Free A  
– Other 
2620 91 00  – – Containing antimony, beryllium, cadmium, chromium or their 
mixtures  Free  A  
2620 99  – – Other 
2620 99 10  – – – Containing mainly nickel  Free  A  
2620 99 20  – – – Containing mainly niobium and tantalum  Free  A  
2620 99 40  – – – Containing mainly tin  Free  A  
2620 99 60  – – – Containing mainly titanium  Free  A  
2620 99 95  – – – Other Free  A  
2621  Other slag and ash, including seaweed ash (kelp); ash and residues 
from the incineration of municipal waste  
2621 10 00  –  Ash and residues from the incineration of municipal waste  Free  A  
2621 90 00  –  Other Free  A  
27 CHAPTER 27 - MINERAL FUELS, MINERAL OILS AND 
PRODUCTS OF THEIR DISTILLATION; BITUMINOUS 
SUBSTANCES; MINERAL WAXES  
2701  Coal; briquettes, ovoids and similar solid fuels manufactured from 
coal  
– Coal, whether or not pulverised, but not agglomeratedEN 15.12.2012 Official Journal of the European Union 277
CN 2007  Description  Base rate Category  Comments  
2701 11  – – Anthracite  
2701 11 10  – – – Having a volatile matter limit (on a dry, mineral-matter-free 
basis) not exceeding 10 %  Free  A  
2701 11 90  – – – Other Free  A  
2701 12  – – Bituminous coal  
2701 12 10  – – – Coking coal  Free  A  
2701 12 90  – – – Other Free  A  
2701 19 00  – – Other coal Free  A  
2701 20 00  –  Briquettes, ovoids and similar solid fuels manufactured from coal  Free  A  
2702  Lignite, whether or not agglomerated, excluding jet 
2702 10 00  –  Lignite, whether or not pulverised, but not agglomerated  Free  A  
2702 20 00  –  Agglomerated lignite  Free  A  
2703 00 00  Peat (including peat litter), whether or not agglomerated  Free  A  
2704 00  Coke and semi-coke of coal, of lignite or of peat, whether or not 
agglomerated; retort carbon  
– Coke and semi-coke of coal  
2704 00 11  – – For the manufacture of electrodes  Free  A  
2704 00 19  – – Other Free  A  
2704 00 30  –  Coke and semi-coke of lignite  Free  A  
2704 00 90  –  Other Free  A  
2705 00 00  Coal gas, water gas, producer gas and similar gases, other than 
petroleum gases and other gaseous hydrocarbons  Free  A  
2706 00 00  Tar distilled from coal, from lignite or from peat, and other 
mineral tars, whether or not dehydrated or partially distilled, 
including reconstituted tars  Free A  
2707  Oils and other products of the distillation of high temperature coal 
tar; similar products in which the weight of the aromatic consti ­
tuents exceeds that of the non-aromatic constituents  
2707 10  –  Benzol (benzene)  
2707 10 10  – – For use as a power or heating fuel  3  A  
2707 10 90  – – For other purposes  Free  A  
2707 20  –  Toluol (toluene)  
2707 20 10  – – For use as a power or heating fuel  3  AEN 278 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2707 20 90  – – For other purposes  Free  A  
2707 30  –  Xylol (xylenes)  
2707 30 10  – – For use as a power or heating fuel  3  A  
2707 30 90  – – For other purposes  Free  A  
2707 40 00  –  Naphthalene Free  A  
2707 50  –  Other aromatic hydrocarbon mixtures of which 65 % or more by 
volume (including losses) distils at 250 °C by the ASTM D 86 
method 
2707 50 10  – – For use as power or heating fuels  3  A  
2707 50 90  – – For other purposes  Free  A  
– Other 
2707 91 00  – – Creosote oils  1,7 A  
2707 99  – – Other  
– – – Crude oils  
2707 99 11  – – – – Crude light oils of which 90 % or more by volume distils at 
temperatures of up to 200 °C  1,7 A  
2707 99 19  – – – – Other Free  A  
2707 99 30  – – – Sulphuretted toppings  Free  A  
2707 99 50  – – – Basic products  1,7 A  
2707 99 70  – – – Anthracene  Free  A  
2707 99 80  – – – Phenols  1,2 A  
– – – Other 
2707 99 91  – – – – For the manufacture of the products of heading 2803  Free  A  
2707 99 99  – – – – Other 1,7 A  
2708  Pitch and pitch coke, obtained from coal tar or from other mineral 
tars 
2708 10 00  –  Pitch Free  A  
2708 20 00  –  Pitch coke  Free  A  
2709 00  Petroleum oils and oils obtained from bituminous minerals, crude  
2709 00 10  –  Natural gas condensates  Free  A  
2709 00 90  –  Other Free  AEN 15.12.2012 Official Journal of the European Union 279
CN 2007  Description  Base rate Category  Comments  
2710  Petroleum oils and oils obtained from bituminous minerals, other 
than crude; preparations not elsewhere specified or included, 
containing by weight 70 % or more of petroleum oils or of oils 
obtained from bituminous minerals, these oils being the basic 
constituents of the preparations; waste oils  
– Petroleum oils and oils obtained from bituminous minerals 
(other than crude) and preparations not elsewhere specified or 
included, containing by weight 70 % or more of petroleum oils 
or of oils obtained from bituminous minerals, these oils being 
the basic constituents of the preparations, other than waste oils  
2710 11  – – Light oils and preparations  
2710 11 11  – – – For undergoing a specific process  4,7 A  
2710 11 15  – – – For undergoing chemical transformation by a process other 
than those specified in respect of subheading 2710 11 11  4,7 A  
– – – For other purposes  
– – – –  Special spirits  
2710 11 21  – – – – –  White spirit  4,7 A  
2710 11 25  – – – – –  Other 4,7 A  
– – – –  Other  
– – – – –  Motor spirit  
2710 11 31  – – – – – –  Aviation spirit  4,7 A  
– – – – – –  Other, with a lead content  
– – – – – – –  Not exceeding 0,013 g per litre  
2710 11 41  – – – – – – – –  With an octane number (RON) of less than 95  4,7 A  
2710 11 45  – – – – – – – –  With an octane number (RON) of 95 or more but less 
than 98  4,7 A  
2710 11 49  – – – – – – – –  With an octane number (RON) of 98 or more  4,7 A  
– – – – – – –  Exceeding 0,013 g per litre  
2710 11 51  – – – – – – – –  With an octane number (RON) of less than 98  4,7 A  
2710 11 59  – – – – – – – –  With an octane number (RON) of 98 or more  4,7 A  
2710 11 70  – – – – –  Spirit type jet fuel  4,7 A  
2710 11 90  – – – – –  Other light oils  4,7 A  
2710 19  – – Other  
– – – Medium oils  
2710 19 11  – – – –  For undergoing a specific process  4,7 AEN 280 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2710 19 15  – – – – For undergoing chemical transformation by a process other 
than those specified in respect of subheading 2710 19 11  4,7 A  
– – – –  For other purposes  
– – – – –  Kerosene  
2710 19 21  – – – – – –  Jet fuel  4,7 A  
2710 19 25  – – – – – –  Other 4,7 A  
2710 19 29  – – – – –  Other 4,7 A  
– – – Heavy oils  
– – – –  Gas oils  
2710 19 31  – – – – –  For undergoing a specific process  3,5 A  
2710 19 35  – – – – –  For undergoing chemical transformation by a process other 
than those specified in respect of subheading 2710 19 31  3,5 A  
– – – – –  For other purposes  
2710 19 41  – – – – – –  With a sulphur content not exceeding 0,05 % by weight  3,5 B  
2710 19 45  – – – – – –  With a sulphur content exceeding 0,05 % by weight but 
not exceeding 0,2 % by weight  3,5 B  
2710 19 49  – – – – – –  With a sulphur content exceeding 0,2 % by weight  3,5 A  
– – – –  Fuel oils  
2710 19 51  – – – – –  For undergoing a specific process  3,5 A  
2710 19 55  – – – – –  For undergoing chemical transformation by a process other 
than those specified in respect of subheading 2710 19 51  3,5 A  
– – – – –  For other purposes  
2710 19 61  – – – – – –  With a sulphur content not exceeding 1 % by weight  3,5 A  
2710 19 63  – – – – – –  With a sulphur content exceeding 1 % by weight but not 
exceeding 2 % by weight  3,5 A  
2710 19 65  – – – – – –  With a sulphur content exceeding 2 % by weight but not 
exceeding 2,8 % by weight  3,5 A  
2710 19 69  – – – – – –  With a sulphur content exceeding 2,8 % by weight  3,5 A  
– – – –  Lubricating oils; other oils  
2710 19 71  – – – – –  For undergoing a specific process  3,7 A  
2710 19 75  – – – – –  For undergoing chemical transformation by a process other 
than those specified in respect of subheading 2710 19 71  3,7 A  
– – – – –  For other purposesEN 15.12.2012 Official Journal of the European Union 281
CN 2007  Description  Base rate Category  Comments  
2710 19 81  – – – – – –  Motor oils, compressor lube oils, turbine lube oils  3,7 A  
2710 19 83  – – – – – –  Liquids for hydraulic purposes  3,7 A  
2710 19 85  – – – – – –  White oils, liquid paraffin  3,7 A  
2710 19 87  – – – – – –  Gear oils and reductor oils  3,7 A  
2710 19 91  – – – – – –  Metalworking compounds, mould-release oils, anti- 
corrosion oils  3,7 A  
2710 19 93  – – – – – –  Electrical insulating oils  3,7 A  
2710 19 99  – – – – – –  Other lubricating oils and other oils  3,7 A  
– Waste oils  
2710 91 00  – – Containing polychlorinated biphenyls (PCBs), polychlorinated 
terphenyls (PCTs) or polybrominated biphenyls (PBBs)  3,5 A  
2710 99 00  – – Other 3,5 A  
2711  Petroleum gases and other gaseous hydrocarbons  
– Liquefied  
2711 11 00  – – Natural gas  0,7 A  
2711 12  – – Propane  
– – – Propane of a purity not less than 99 %  
2711 12 11  – – – –  For use as a power or heating fuel  8  A  
2711 12 19  – – – –  For other purposes  Free  A  
– – – Other 
2711 12 91  – – – –  For undergoing a specific process  0,7 A  
2711 12 93  – – – –  For undergoing chemical transformation by a process other 
than those specified in respect of subheading 2711 12 91  0,7 A  
– – – –  For other purposes  
2711 12 94  – – – – –  Of a purity exceeding 90 % but less than 99 %  0,7 A  
2711 12 97  – – – – –  Other 0,7 A  
2711 13  – – Butanes  
2711 13 10  – – – For undergoing a specific process  0,7 A  
2711 13 30  – – – For undergoing chemical transformation by a process other 
than those specified in respect of subheading 2711 13 10  0,7 A  
– – – For other purposesEN 282 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2711 13 91  – – – – Of a purity exceeding 90 % but less than 95 %  0,7 A  
2711 13 97  – – – – Other 0,7 A  
2711 14 00  – – Ethylene, propylene, butylene and butadiene  0,7 A  
2711 19 00  – – Other 0,7 A  
– In gaseous state  
2711 21 00  – – Natural gas  0,7 A  
2711 29 00  – – Other 0,7 A  
2712  Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack 
wax, ozokerite, lignite wax, peat wax, other mineral waxes, and 
similar products obtained by synthesis or by other processes, 
whether or not coloured  
2712 10  –  Petroleum jelly  
2712 10 10  – – Crude  0,7 A  
2712 10 90  – – Other 2,2 A  
2712 20  –  Paraffin wax containing by weight less than 0,75 % of oil  
2712 20 10  – – Synthetic paraffin wax of a molecular weight of 460 or more 
but not exceeding 1 560  Free  A  
2712 20 90  – – Other 2,2 A  
2712 90  –  Other  
– – Ozokerite, lignite wax or peat wax (natural products)  
2712 90 11  – – – Crude  0,7 A  
2712 90 19  – – – Other 2,2 A  
– – Other  
– – – Crude  
2712 90 31  – – – – For undergoing a specific process  0,7 A  
2712 90 33  – – – – For undergoing chemical transformation by a process other 
than those specified in respect of subheading 2712 90 31  0,7 A  
2712 90 39  – – – – For other purposes  0,7 A  
– – – Other 
2712 90 91  – – – – Blend of 1-alkenes containing by weight 80 % or more of 1- 
alkenes of a chain-length of 24 carbon atoms or more but 
not exceeding 28 carbon atoms  Free  A  
2712 90 99  – – – – Other 2,2 AEN 15.12.2012 Official Journal of the European Union 283
CN 2007  Description  Base rate Category  Comments  
2713  Petroleum coke, petroleum bitumen and other residues of 
petroleum oils or of oils obtained from bituminous minerals  
– Petroleum coke  
2713 11 00  – – Not calcined  Free  A  
2713 12 00  – – Calcined  Free  A  
2713 20 00  –  Petroleum bitumen  Free  A  
2713 90  –  Other residues of petroleum oils or of oils obtained from 
bituminous minerals  
2713 90 10  – – For the manufacture of the products of heading 2803  Free  A  
2713 90 90  – – Other 0,7 A  
2714  Bitumen and asphalt, natural; bituminous or oil-shale and tar 
sands; asphaltites and asphaltic rocks  
2714 10 00  –  Bituminous or oil-shale and tar sands  Free  A  
2714 90 00  –  Other Free  A  
2715 00 00  Bituminous mixtures based on natural asphalt, on natural bitumen, 
on petroleum bitumen, on mineral tar or on mineral tar pitch (for 
example, bituminous mastics, cut-backs)  Free  A  
2716 00 00  Electrical energy  Free  A  
VI SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED 
INDUSTRIES  
28 CHAPTER 28 - INORGANIC CHEMICALS; ORGANIC OR 
INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE- 
EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF 
ISOTOPES  
I. CHEMICAL ELEMENTS  
2801  Fluorine, chlorine, bromine and iodine  
2801 10 00  –  Chlorine 5,5 A  
2801 20 00  –  Iodine  Free  A  
2801 30  –  Fluorine; bromine  
2801 30 10  – – Fluorine  5  A  
2801 30 90  – – Bromine  5,5 A  
2802 00 00  Sulphur, sublimed or precipitated; colloidal sulphur  4,6 A  
2803 00  Carbon (carbon blacks and other forms of carbon not elsewhere 
specified or included)  
2803 00 10  –  Methane black  Free  AEN 284 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2803 00 80  –  Other Free  A  
2804  Hydrogen, rare gases and other non-metals  
2804 10 00  –  Hydrogen  3,7 A  
– Rare gases  
2804 21 00  – – Argon  5  A  
2804 29  – – Other 
2804 29 10  – – – Helium  Free  A  
2804 29 90  – – – Other 5  A  
2804 30 00  –  Nitrogen  5,5 A  
2804 40 00  –  Oxygen  5  A  
2804 50  –  Boron; tellurium  
2804 50 10  – – Boron 5,5 A  
2804 50 90  – – Tellurium  2,1 A  
– Silicon  
2804 61 00  – – Containing by weight not less than 99,99 % of silicon  Free  A  
2804 69 00  – – Other 5,5 B  
2804 70 00  –  Phosphorus 5,5 A  
2804 80 00  –  Arsenic  2,1 A  
2804 90 00  –  Selenium  Free  A  
2805  Alkali or alkaline-earth metals; rare-earth metals, scandium and 
yttrium, whether or not intermixed or interalloyed; mercury  
– Alkali or alkaline-earth metals  
2805 11 00  – – Sodium  5  B  
2805 12 00  – – Calcium  5,5 B  
2805 19  – – Other 
2805 19 10  – – – Strontium and barium  5,5 B  
2805 19 90  – – – Other 4,1 B  
2805 30  –  Rare-earth metals, scandium and yttrium, whether or not 
intermixed or interalloyed  
2805 30 10  – – Intermixtures or interalloys  5,5 BEN 15.12.2012 Official Journal of the European Union 285
CN 2007  Description  Base rate Category  Comments  
2805 30 90  – – Other 2,7 A  
2805 40  –  Mercury  
2805 40 10  – – In flasks of a net content of 34,5 kg (standard weight), of a fob 
value, per flask, not exceeding EUR 224  3 B  
2805 40 90  – – Other Free  A  
II. INORGANIC ACIDS AND INORGANIC OXYGEN 
COMPOUNDS OF NON-METALS  
2806  Hydrogen chloride (hydrochloric acid); chlorosulphuric acid  
2806 10 00  –  Hydrogen chloride (hydrochloric acid)  5,5 A  
2806 20 00  –  Chlorosulphuric acid 5,5 A  
2807 00  Sulphuric acid; oleum  
2807 00 10  –  Sulphuric acid  3  A  
2807 00 90  –  Oleum  3  A  
2808 00 00  Nitric acid; sulphonitric acids  5,5 A  
2809  Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, 
whether or not chemically defined  
2809 10 00  –  Diphosphorus pentaoxide 5,5 A  
2809 20 00  –  Phosphoric acid and polyphosphoric acids  5,5 A  
2810 00  Oxides of boron; boric acids  
2810 00 10  –  Diboron trioxide  Free  A  
2810 00 90  –  Other 3,7 A  
2811  Other inorganic acids and other inorganic oxygen compounds of 
non-metals  
– Other inorganic acids  
2811 11 00  – – Hydrogen fluoride (hydrofluoric acid)  5,5 A  
2811 19  – – Other 
2811 19 10  – – – Hydrogen bromide (hydrobromic acid)  Free  A  
2811 19 20  – – – Hydrogen cyanide (hydrocyanic acid)  5,3 A  
2811 19 80  – – – Other 5,3 A  
– Other inorganic oxygen compounds of non-metals  
2811 21 00  – – Carbon dioxide  5,5 AEN 286 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2811 22 00  – – Silicon dioxide  4,6 A  
2811 29  – – Other 
2811 29 05  – – – Sulphur dioxide  5,5 A  
2811 29 10  – – – Sulphur trioxide (sulphuric anhydride); diarsenic trioxide  4,6 A  
2811 29 30  – – – Nitrogen oxides  5  A  
2811 29 90  – – – Other 5,3 A  
III. HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS  
2812  Halides and halide oxides of non-metals  
2812 10  –  Chlorides and chloride oxides  
– – Of phosphorus  
2812 10 11  – – – Phosphorus trichloride oxide (phosphoryl trichloride)  5,5 A  
2812 10 15  – – – Phosphorus trichloride  5,5 A  
2812 10 16  – – – Phosphorus pentachloride 5,5 A  
2812 10 18  – – – Other 5,5 A  
– – Other 
2812 10 91  – – – Disulphur dichloride  5,5 A  
2812 10 93  – – – Sulphur dichloride  5,5 A  
2812 10 94  – – – Phosgene (carbonyl chloride)  5,5 A  
2812 10 95  – – – Thionyl dichloride (thionyl chloride)  5,5 A  
2812 10 99  – – – Other 5,5 A  
2812 90 00  –  Other 5,5 A  
2813  Sulphides of non-metals; commercial phosphorus trisulphide  
2813 10 00  –  Carbon disulphide  5,5 A  
2813 90  –  Other 
2813 90 10  – – Phosphorus sulphides, commercial phosphorus trisulphide  5,3 A  
2813 90 90  – – Other 3,7 A  
IV. INORGANIC BASES AND OXIDES, HYDROXIDES AND 
PEROXIDES OF METALS  
2814  Ammonia, anhydrous or in aqueous solution  
2814 10 00  –  Anhydrous ammonia  5,5 AEN 15.12.2012 Official Journal of the European Union 287
CN 2007  Description  Base rate Category  Comments  
2814 20 00  –  Ammonia in aqueous solution  5,5 A  
2815  Sodium hydroxide (caustic soda); potassium hydroxide (caustic 
potash); peroxides of sodium or potassium  
– Sodium hydroxide (caustic soda)  
2815 11 00  – – Solid 5,5 A  
2815 12 00  – – In aqueous solution (soda lye or liquid soda)  5,5 A  
2815 20  –  Potassium hydroxide (caustic potash)  
2815 20 10  – – Solid 5,5 A  
2815 20 90  – – In aqueous solution (potassium lye or liquid potassium)  5,5 A  
2815 30 00  –  Peroxides of sodium or potassium  5,5 A  
2816  Hydroxide and peroxide of magnesium; oxides, hydroxides and 
peroxides, of strontium or barium  
2816 10 00  –  Hydroxide and peroxide of magnesium  4,1 A  
2816 40 00  –  Oxides, hydroxides and peroxides of strontium or of barium  5,5 A  
2817 00 00  Zinc oxide; zinc peroxide  5,5 A  
2818  Artificial corundum, whether or not chemically defined; aluminium 
oxide; aluminium hydroxide  
2818 10  –  Artificial corundum, whether or not chemically defined  
2818 10 10  – – White, pink or ruby, with an aluminium oxide content 
exceeding 97,5 % by weight  5,2 A  
2818 10 90  – – Other 5,2 A  
2818 20 00  –  Aluminium oxide, other than artificial corundum  4  B  
2818 30 00  –  Aluminium hydroxide  5,5 B  
2819  Chromium oxides and hydroxides  
2819 10 00  –  Chromium trioxide  5,5 A  
2819 90  –  Other 
2819 90 10  – – Chromium dioxide  3,7 A  
2819 90 90  – – Other 5,5 A  
2820  Manganese oxides  
2820 10 00  –  Manganese dioxide  5,3 A  
2820 90  –  OtherEN 288 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2820 90 10  – – Manganese oxide containing by weight 77 % or more of 
manganese  Free A  
2820 90 90  – – Other 5,5 A  
2821  Iron oxides and hydroxides; earth colours containing 70 % or 
more by weight of combined iron evaluated as Fe  2 O 3 
2821 10 00  –  Iron oxides and hydroxides  4,6 A  
2821 20 00  –  Earth colours  4,6 A  
2822 00 00  Cobalt oxides and hydroxides; commercial cobalt oxides  4,6 A  
2823 00 00  Titanium oxides  5,5 A  
2824  Lead oxides; red lead and orange lead  
2824 10 00  –  Lead monoxide (litharge, massicot)  5,5 A  
2824 90  –  Other 
2824 90 10  – – Red lead and orange lead  5,5 A  
2824 90 90  – – Other 5,5 A  
2825  Hydrazine and hydroxylamine and their inorganic salts; other 
inorganic bases; other metal oxides, hydroxides and peroxides  
2825 10 00  –  Hydrazine and hydroxylamine and their inorganic salts  5,5 A  
2825 20 00  –  Lithium oxide and hydroxide  5,3 A  
2825 30 00  –  Vanadium oxides and hydroxides  5,5 A  
2825 40 00  –  Nickel oxides and hydroxides  Free  A  
2825 50 00  –  Copper oxides and hydroxides  3,2 A  
2825 60 00  –  Germanium oxides and zirconium dioxide  5,5 A  
2825 70 00  –  Molybdenum oxides and hydroxides  5,3 A  
2825 80 00  –  Antimony oxides  5,5 A  
2825 90  –  Other  
– – Calcium oxide, hydroxide and peroxide  
2825 90 11  – – – Calcium hydroxide of a purity of 98 % or more calculated on 
the dry weight, in the form of particles of which: 
— not more than 1 % by weight have a particle-size 
exceeding 75 micrometres and 
— not more than 4 % by weight have a particle-size of less 
than 1,3 micrometres  Free  A  
2825 90 19  – – – Other 4,6 A  
2825 90 20  – – Beryllium oxide and hydroxide  5,3 AEN 15.12.2012 Official Journal of the European Union 289
CN 2007  Description  Base rate Category  Comments  
2825 90 30  – – Tin oxides  5,5 A  
2825 90 40  – – Tungsten oxides and hydroxides  4,6 A  
2825 90 60  – – Cadmium oxide  Free  A  
2825 90 80  – – Other 5,5 A  
V. SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND 
METALS 
2826  Fluorides; fluorosilicates, fluoroaluminates and other complex 
fluorine salts  
– Fluorides  
2826 12 00  – – Of aluminium  5,3 A  
2826 19  – – Other 
2826 19 10  – – – Of ammonium or of sodium  5,5 A  
2826 19 90  – – – Other 5,3 A  
2826 30 00  –  Sodium hexafluoroaluminate (synthetic cryolite)  5,5 A  
2826 90  –  Other 
2826 90 10  – – Dipotassium hexafluorozirconate  5  A  
2826 90 80  – – Other 5,5 A  
2827  Chlorides, chloride oxides and chloride hydroxides; bromides and 
bromide oxides; iodides and iodide oxides  
2827 10 00  –  Ammonium chloride  5,5 A  
2827 20 00  –  Calcium chloride  4,6 A  
– Other chlorides  
2827 31 00  – – Of magnesium  4,6 A  
2827 32 00  – – Of aluminium  5,5 A  
2827 35 00  – – Of nickel  5,5 A  
2827 39  – – Other 
2827 39 10  – – – Of tin  4,1 A  
2827 39 20  – – – Of iron  2,1 A  
2827 39 30  – – – Of cobalt  5,5 A  
2827 39 85  – – – Other 5,5 A  
– Chloride oxides and chloride hydroxidesEN 290 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2827 41 00  – – Of copper  3,2 A  
2827 49  – – Other 
2827 49 10  – – – Of lead 3,2 A  
2827 49 90  – – – Other 5,3 A  
– Bromides and bromide oxides  
2827 51 00  – – Bromides of sodium or of potassium  5,5 A  
2827 59 00  – – Other 5,5 A  
2827 60 00  –  Iodides and iodide oxides  5,5 A  
2828  Hypochlorites; commercial calcium hypochlorite; chlorites; hypo ­
bromites  
2828 10 00  –  Commercial calcium hypochlorite and other calcium hypo ­
chlorites  5,5 A  
2828 90 00  –  Other 5,5 A  
2829  Chlorates and perchlorates; bromates and perbromates; iodates and 
periodates  
– Chlorates  
2829 11 00  – – Of sodium  5,5 A  
2829 19 00  – – Other 5,5 A  
2829 90  –  Other 
2829 90 10  – – Perchlorates  4,8 A  
2829 90 40  – – Bromates of potassium or of sodium  Free  A  
2829 90 80  – – Other 5,5 A  
2830  Sulphides; polysulphides, whether or not chemically defined  
2830 10 00  –  Sodium sulphides  5,5 A  
2830 90  –  Other 
2830 90 11  – – Sulphides of calcium, of antimony or of iron  4,6 A  
2830 90 85  – – Other 5,5 A  
2831  Dithionites and sulphoxylates  
2831 10 00  –  Of sodium  5,5 A  
2831 90 00  –  Other 5,5 A  
2832  Sulphites; thiosulphatesEN 15.12.2012 Official Journal of the European Union 291
CN 2007  Description  Base rate Category  Comments  
2832 10 00  –  Sodium sulphites  5,5 A  
2832 20 00  –  Other sulphites  5,5 A  
2832 30 00  –  Thiosulphates 5,5 A  
2833  Sulphates; alums; peroxosulphates (persulphates)  
– Sodium sulphates  
2833 11 00  – – Disodium sulphate  5,5 A  
2833 19 00  – – Other 5,5 A  
– Other sulphates  
2833 21 00  – – Of magnesium  5,5 A  
2833 22 00  – – Of aluminium  5,5 B  
2833 24 00  – – Of nickel  5  A  
2833 25 00  – – Of copper  3,2 A  
2833 27 00  – – Of barium  5,5 A  
2833 29  – – Other 
2833 29 20  – – – Of cadmium; of chromium; of zinc  5,5 A  
2833 29 30  – – – Of cobalt; of titanium  5,3 A  
2833 29 50  – – – Of iron  5  A  
2833 29 60  – – – Of lead 4,6 A  
2833 29 90  – – – Other 5  A  
2833 30 00  –  Alums  5,5 A  
2833 40 00  –  Peroxosulphates (persulphates)  5,5 A  
2834  Nitrites; nitrates  
2834 10 00  –  Nitrites  5,5 A  
– Nitrates  
2834 21 00  – – Of potassium  5,5 A  
2834 29  – – Other 
2834 29 20  – – – Of barium; of beryllium; of cadmium; of cobalt; of nickel; of 
lead 5,5 A  
2834 29 40  – – – Of copper  4,6 A  
2834 29 80  – – – Other 3  AEN 292 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2835  Phosphinates (hypophosphites), phosphonates (phosphites) and 
phosphates; polyphosphates, whether or not chemically defined 
2835 10 00  –  Phosphinates (hypophosphites) and phosphonates (phosphites)  5,5 A  
– Phosphates 
2835 22 00  – – Of mono- or disodium  5,5 A  
2835 24 00  – – Of potassium  5,5 A  
2835 25  – – Calcium hydrogenorthophosphate ( 'dicalcium phosphate ') 
2835 25 10  – – – With a fluorine content of less than 0,005 % by weight on the 
dry anhydrous product  5,5 A  
2835 25 90  – – – With a fluorine content of 0,005 % or more but less than 
0,2 % by weight on the dry anhydrous product  5,5 A  
2835 26  – – Other phosphates of calcium 
2835 26 10  – – – With a fluorine content of less than 0,005 % by weight on the 
dry anhydrous product  5,5 A  
2835 26 90  – – – With a fluorine content of 0,005 % or more by weight on the 
dry anhydrous product  5,5 A  
2835 29  – – Other 
2835 29 10  – – – Of triammonium  5,3 A  
2835 29 30  – – – Of trisodium  5,5 A  
2835 29 90  – – – Other 5,5 A  
– Polyphosphates  
2835 31 00  – – Sodium triphosphate (sodium tripolyphosphate)  5,5 A  
2835 39 00  – – Other 5,5 A  
2836  Carbonates; peroxocarbonates (percarbonates); commercial 
ammonium carbonate containing ammonium carbamate  
2836 20 00  –  Disodium carbonate  5,5 A  
2836 30 00  –  Sodium hydrogencarbonate (sodium bicarbonate)  5,5 A  
2836 40 00  –  Potassium carbonates  5,5 A  
2836 50 00  –  Calcium carbonate  5  A  
2836 60 00  –  Barium carbonate  5,5 A  
– Other 
2836 91 00  – – Lithium carbonates  5,5 A  
2836 92 00  – – Strontium carbonate  5,5 AEN 15.12.2012 Official Journal of the European Union 293
CN 2007  Description  Base rate Category  Comments  
2836 99  – – Other  
– – – Carbonates  
2836 99 11  – – – –  Of magnesium; of copper  3,7 A  
2836 99 17  – – – –  Other 5,5 A  
2836 99 90  – – – Peroxocarbonates (percarbonates)  5,5 A  
2837  Cyanides, cyanide oxides and complex cyanides  
– Cyanides and cyanide oxides  
2837 11 00  – – Of sodium  5,5 A  
2837 19 00  – – Other 5,5 A  
2837 20 00  –  Complex cyanides  5,5 A  
2839  Silicates; commercial alkali metal silicates  
– Of sodium  
2839 11 00  – – Sodium metasilicates  5  A  
2839 19 00  – – Other 5  A  
2839 90  –  Other 
2839 90 10  – – Of potassium  5  A  
2839 90 90  – – Other 5  A  
2840  Borates; peroxoborates (perborates)  
– Disodium tetraborate (refined borax)  
2840 11 00  – – Anhydrous  Free  A  
2840 19  – – Other 
2840 19 10  – – – Disodium tetraborate pentahydrate  Free  A  
2840 19 90  – – – Other 5,3 A  
2840 20  –  Other borates  
2840 20 10  – – Borates of sodium, anhydrous  Free  A  
2840 20 90  – – Other 5,3 A  
2840 30 00  –  Peroxoborates (perborates)  5,5 A  
2841  Salts of oxometallic or peroxometallic acids  
2841 30 00  –  Sodium dichromate  5,5 AEN 294 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2841 50 00  –  Other chromates and dichromates; peroxochromates  5,5 A  
– Manganites, manganates and permanganates  
2841 61 00  – – Potassium permanganate  5,5 A  
2841 69 00  – – Other 5,5 A  
2841 70 00  –  Molybdates  5,5 A  
2841 80 00  –  Tungstates (wolframates)  5,5 A  
2841 90  –  Other 
2841 90 30  – – Zincates and vanadates  4,6 A  
2841 90 85  – – Other 5,5 A  
2842  Other salts of inorganic acids or peroxoacids (including alumino ­
silicates whether or not chemically defined), other than azides  
2842 10 00  –  Double or complex silicates, including aluminosilicates whether 
or not chemically defined  5,5 A  
2842 90  –  Other 
2842 90 10  – – Salts, double salts or complex salts of selenium or tellurium 
acids 5,3 A  
2842 90 80  – – Other 5,5 A  
VI. MISCELLANEOUS  
2843  Colloidal precious metals; inorganic or organic compounds of 
precious metals, whether or not chemically defined; amalgams of 
precious metals  
2843 10  –  Colloidal precious metals  
2843 10 10  – – Silver  5,3 A  
2843 10 90  – – Other 3,7 A  
– Silver compounds  
2843 21 00  – – Silver nitrate  5,5 A  
2843 29 00  – – Other 5,5 A  
2843 30 00  –  Gold compounds  3  A  
2843 90  –  Other compounds; amalgams  
2843 90 10  – – Amalgams  5,3 A  
2843 90 90  – – Other 3  AEN 15.12.2012 Official Journal of the European Union 295
CN 2007  Description  Base rate Category  Comments  
2844  Radioactive chemical elements and radioactive isotopes (including 
the fissile or fertile chemical elements and isotopes) and their 
compounds; mixtures and residues containing these products  
2844 10  –  Natural uranium and its compounds; alloys, dispersions 
(including cermets), ceramic products and mixtures containing 
natural uranium or natural uranium compounds  
– – Natural uranium  
2844 10 10  – – – Crude; waste and scrap (Euratom)  Free  A  
2844 10 30  – – – Worked (Euratom)  Free  A  
2844 10 50  – – Ferro-uranium  Free  A  
2844 10 90  – – Other (Euratom)  Free  A  
2844 20  –  Uranium enriched in U 235 and its compounds; plutonium and 
its compounds; alloys, dispersions (including cermets), ceramic 
products and mixtures containing uranium enriched in U 235, 
plutonium or compounds of these products  
– – Uranium enriched in U 235 and its compounds; alloys, 
dispersions (including cermets), ceramic products and 
mixtures containing uranium enriched in U 235 or 
compounds of these products  
2844 20 25  – – – Ferro-uranium  Free  A  
2844 20 35  – – – Other (Euratom)  Free  A  
– – Plutonium and its compounds; alloys, dispersions (including 
cermets), ceramic products and mixtures containing 
plutonium or compounds of these products  
– – – Mixtures of uranium and plutonium  
2844 20 51  – – – –  Ferro-uranium  Free  A  
2844 20 59  – – – –  Other (Euratom)  Free  A  
2844 20 99  – – – Other Free  A  
2844 30  –  Uranium depleted in U 235 and its compounds; thorium and its 
compounds; alloys, dispersions (including cermets), ceramic 
products and mixtures containing uranium depleted in U 235, 
thorium or compounds of these products  
– – Uranium depleted in U 235; alloys, dispersions (including 
cermets), ceramic products and mixtures containing uranium 
depleted in U 235 or compounds of this product  
2844 30 11  – – – Cermets  5,5 A  
2844 30 19  – – – Other 2,9 A  
– – Thorium; alloys, dispersions (including cermets), ceramic 
products and mixtures containing thorium or compounds of 
this productEN 296 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2844 30 51  – – – Cermets  5,5 A  
– – – Other 
2844 30 55  – – – – Crude, waste and scrap (Euratom)  Free  A  
– – – –  Worked  
2844 30 61  – – – – –  Bars, rods, angles, shapes and sections, sheets and strips 
(Euratom)  Free  A  
2844 30 69  – – – – –  Other (Euratom)  Free  A  
– – Compounds of uranium depleted in U 235 or of thorium, 
whether or not mixed together  
2844 30 91  – – – Of thorium or of uranium depleted in U 235, whether or not 
mixed together (Euratom), other than thorium salts  Free  A  
2844 30 99  – – – Other Free  A  
2844 40  –  Radioactive elements and isotopes and compounds other than 
those of subheading 2844 10, 2844 20 or 2844 30; alloys, 
dispersions (including cermets), ceramic products and mixtures 
containing these elements, isotopes or compounds; radioactive 
residues  
2844 40 10  – – Uranium derived from U 233 and its compounds; alloys, 
dispersions (including cermets), ceramic products and 
mixtures and compounds derived from U 233 or compounds 
of this product  Free A  
– – Other 
2844 40 20  – – – Artificial radioactive isotopes (Euratom)  Free  A  
2844 40 30  – – – Compounds of artificial radioactive isotopes (Euratom)  Free  A  
2844 40 80  – – – Other Free  A  
2844 50 00  –  Spent (irradiated) fuel elements (cartridges) of nuclear reactors 
(Euratom)  Free A  
2845  Isotopes other than those of heading 2844; compounds, inorganic 
or organic, of such isotopes, whether or not chemically defined  
2845 10 00  –  Heavy water (deuterium oxide) (Euratom)  5,5 B  
2845 90  –  Other 
2845 90 10  – – Deuterium and compounds thereof; hydrogen and compounds 
thereof, enriched in deuterium; mixtures and solutions 
containing these products (Euratom)  5,5 B  
2845 90 90  – – Other 5,5 A  
2846  Compounds, inorganic or organic, of rare-earth metals, of yttrium 
or of scandium or of mixtures of these metals  
2846 10 00  –  Cerium compounds  3,2 AEN 15.12.2012 Official Journal of the European Union 297
CN 2007  Description  Base rate Category  Comments  
2846 90 00  –  Other 3,2 A  
2847 00 00  Hydrogen peroxide, whether or not solidified with urea  5,5 A  
2848 00 00  Phosphides, whether or not chemically defined, excluding ferrop ­
hosphorus  5,5 A  
2849  Carbides, whether or not chemically defined  
2849 10 00  –  Of calcium  5,5 A  
2849 20 00  –  Of silicon  5,5 A  
2849 90  –  Other 
2849 90 10  – – Of boron  4,1 A  
2849 90 30  – – Of tungsten  5,5 A  
2849 90 50  – – Of aluminium; of chromium; of molybdenum; of vanadium; of 
tantalum; of titanium  5,5 A  
2849 90 90  – – Other 5,3 A  
2850 00  Hydrides, nitrides, azides, silicides and borides, whether or not 
chemically defined, other than compounds which are also 
carbides of heading 2849  
2850 00 20  –  Hydrides; nitrides  4,6 A  
2850 00 50  –  Azides  5,5 A  
2850 00 70  –  Silicides  5,5 A  
2850 00 90  –  Borides  5,3 A  
2852 00 00  Compounds, inorganic or organic, of mercury, excluding 
amalgams  5,5 B  
2853 00  Other inorganic compounds (including distilled or conductivity 
water and water of similar purity); liquid air (whether or not 
rare gases have been removed); compressed air; amalgams, other 
than amalgams of precious metals  
2853 00 10  –  Distilled and conductivity water and water of similar purity  2,7 A  
2853 00 30  –  Liquid air (whether or not rare gases have been removed); 
compressed air  4,1 A  
2853 00 50  –  Cyanogen chloride  5,5 A  
2853 00 90  –  Other 5,5 A  
29 CHAPTER 29 - ORGANIC CHEMICALS  
I. HYDROCARBONS AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES  
2901  Acyclic hydrocarbonsEN 298 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2901 10 00  –  Saturated  Free  A  
– Unsaturated  
2901 21 00  – – Ethylene  Free  A  
2901 22 00  – – Propene (propylene)  Free  A  
2901 23  – – Butene (butylene) and isomers thereof  
2901 23 10  – – – But-1-ene and but-2-ene  Free  A  
2901 23 90  – – – Other Free  A  
2901 24  – – Buta-1,3-diene and isoprene  
2901 24 10  – – – Buta-1,3-diene  Free  A  
2901 24 90  – – – Isoprene  Free  A  
2901 29 00  – – Other Free  A  
2902  Cyclic hydrocarbons  
– Cyclanes, cyclenes and cycloterpenes  
2902 11 00  – – Cyclohexane Free  A  
2902 19  – – Other 
2902 19 10  – – – Cycloterpenes  Free  A  
2902 19 80  – – – Other Free  A  
2902 20 00  –  Benzene  Free  A  
2902 30 00  –  Toluene  Free  A  
– Xylenes  
2902 41 00  – – o-Xylene  Free  A  
2902 42 00  – – m-Xylene  Free  A  
2902 43 00  – – p-Xylene  Free  A  
2902 44 00  – – Mixed xylene isomers  Free  A  
2902 50 00  –  Styrene  Free  A  
2902 60 00  –  Ethylbenzene  Free  A  
2902 70 00  –  Cumene  Free  A  
2902 90  –  Other 
2902 90 10  – – Naphthalene and anthracene  Free  A  
2902 90 30  – – Biphenyl and terphenyls  Free  AEN 15.12.2012 Official Journal of the European Union 299
CN 2007  Description  Base rate Category  Comments  
2902 90 90  – – Other Free  A  
2903  Halogenated derivatives of hydrocarbons  
– Saturated chlorinated derivatives of acyclic hydrocarbons  
2903 11 00  – – Chloromethane (methyl chloride) and chloroethane (ethyl 
chloride) 5,5 A  
2903 12 00  – – Dichloromethane (methylene chloride)  5,5 A  
2903 13 00  – – Chloroform (trichloromethane)  5,5 A  
2903 14 00  – – Carbon tetrachloride  5,5 A  
2903 15 00  – – Ethylene dichloride (ISO) (1,2-dichloroethane)  5,5 A  
2903 19  – – Other 
2903 19 10  – – – 1,1,1-Trichloroethane (methylchloroform)  5,5 A  
2903 19 80  – – – Other 5,5 A  
– Unsaturated chlorinated derivatives of acyclic hydrocarbons  
2903 21 00  – – Vinyl chloride (chloroethylene)  5,5 A  
2903 22 00  – – Trichloroethylene  5,5 A  
2903 23 00  – – Tetrachloroethylene (perchloroethylene)  5,5 A  
2903 29 00  – – Other 5,5 A  
– Fluorinated, brominated or iodinated derivatives of acyclic hydro ­
carbons  
2903 31 00  – – Ethylene dibromide (ISO) (1,2-dibromoethane)  5,5 A  
2903 39  – – Other  
– – – Bromides  
2903 39 11  – – – –  Bromomethane (methyl bromide)  5,5 A  
2903 39 15  – – – –  Dibromomethane  Free  A  
2903 39 19  – – – –  Other 5,5 A  
2903 39 90  – – – Fluorides and iodides  5,5 A  
– Halogenated derivatives of acyclic hydrocarbons containing two 
or more different halogens  
2903 41 00  – – Trichlorofluoromethane  5,5 A  
2903 42 00  – – Dichlorodifluoromethane  5,5 A  
2903 43 00  – – Trichlorotrifluoroethanes  5,5 AEN 300 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2903 44  – – Dichlorotetrafluoroethanes and chloropentafluoroethane  
2903 44 10  – – – Dichlorotetrafluoroethanes  5,5 A  
2903 44 90  – – – Chloropentafluoroethane 5,5 A  
2903 45  – – Other derivatives perhalogenated only with fluorine and 
chlorine 
2903 45 10  – – – Chlorotrifluoromethane  5,5 A  
2903 45 15  – – – Pentachlorofluoroethane  5,5 A  
2903 45 20  – – – Tetrachlorodifluoroethanes  5,5 A  
2903 45 25  – – – Heptachlorofluoropropanes 5,5 A  
2903 45 30  – – – Hexachlorodifluoropropanes 5,5 A  
2903 45 35  – – – Pentachlorotrifluoropropanes  5,5 A  
2903 45 40  – – – Tetrachlorotetrafluoropropanes  5,5 A  
2903 45 45  – – – Trichloropentafluoropropanes 5,5 A  
2903 45 50  – – – Dichlorohexafluoropropanes 5,5 A  
2903 45 55  – – – Chloroheptafluoropropanes  5,5 A  
2903 45 90  – – – Other 5,5 A  
2903 46  – – Bromochlorodifluoromethane, bromotrifluoromethane and 
dibromotetrafluoroethanes  
2903 46 10  – – – Bromochlorodifluoromethane  5,5 A  
2903 46 20  – – – Bromotrifluoromethane  5,5 A  
2903 46 90  – – – Dibromotetrafluoroethanes  5,5 A  
2903 47 00  – – Other perhalogenated derivatives  5,5 A  
2903 49  – – Other  
– – – Halogenated only with fluorine and chlorine  
2903 49 10  – – – – Of methane, ethane or propane  5,5 A  
2903 49 20  – – – – Other 5,5 A  
– – – Halogenated only with fluorine and bromine  
2903 49 30  – – – – Of methane, ethane or propane  5,5 A  
2903 49 40  – – – – Other 5,5 A  
2903 49 80  – – – Other 5,5 AEN 15.12.2012 Official Journal of the European Union 301
CN 2007  Description  Base rate Category  Comments  
– Halogenated derivatives of cyclanic, cyclenic or cycloterpenic 
hydrocarbons  
2903 51 00  – – 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including 
lindane (ISO, INN)  5,5 A  
2903 52 00  – – Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)  5,5 A  
2903 59  – – Other 
2903 59 10  – – – 1,2-Dibromo-4-(1,2-dibromoethyl)cyclohexane  Free  A  
2903 59 30  – – – Tetrabromocyclooctanes  Free  A  
2903 59 80  – – – Other 5,5 A  
– Halogenated derivatives of aromatic hydrocarbons  
2903 61 00  – – Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene  5,5 A  
2903 62 00  – – Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 
1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane) (1,1,1-trichloro- 
2,2-bis(-chlorophenyl)ethane)  5,5 A  
2903 69  – – Other 
2903 69 10  – – – 2,3,4,5,6-Pentabromoethylbenzene  Free  A  
2903 69 90  – – – Other 5,5 A  
2904  Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, 
whether or not halogenated  
2904 10 00  –  Derivatives containing only sulpho groups, their salts and ethyl 
esters  5,5 A  
2904 20 00  –  Derivatives containing only nitro or only nitroso groups  5,5 A  
2904 90  –  Other 
2904 90 20  – – Sulphohalogenated derivatives  5,5 A  
2904 90 40  – – Trichloronitromethane (chloropicrin)  5,5 A  
2904 90 85  – – Other 5,5 A  
II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, 
NITRATED OR NITROSATED DERIVATIVES  
2905  Acyclic alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives  
– Saturated monohydric alcohols  
2905 11 00  – – Methanol (methyl alcohol)  5,5 A  
2905 12 00  – – Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl 
alcohol)  5,5 AEN 302 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2905 13 00  – – Butan-1-ol (n-butyl alcohol)  5,5 A  
2905 14  – – Other butanols  
2905 14 10  – – – 2-Methylpropan-2-ol (tert-butyl alcohol)  4,6 A  
2905 14 90  – – – Other 5,5 A  
2905 16  – – Octanol (octyl alcohol) and isomers thereof  
2905 16 10  – – – 2-Ethylhexan-1-ol  5,5 A  
2905 16 20  – – – Octan-2-ol  Free  A  
2905 16 80  – – – Other 5,5 A  
2905 17 00  – – Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) 
and octadecan-1-ol (stearyl alcohol)  5,5 A  
2905 19 00  – – Other 5,5 A  
– Unsaturated monohydric alcohols  
2905 22  – – Acyclic terpene alcohols  
2905 22 10  – – – Geraniol, citronellol, linalol, rhodinol and nerol  5,5 A  
2905 22 90  – – – Other 5,5 A  
2905 29  – – Other 
2905 29 10  – – – Allyl alcohol 5,5 A  
2905 29 90  – – – Other 5,5 A  
– Diols  
2905 31 00  – – Ethylene glycol (ethanediol)  5,5 A  
2905 32 00  – – Propylene glycol (propane-1,2-diol)  5,5 A  
2905 39  – – Other 
2905 39 10  – – – 2-Methylpentane-2,4-diol (hexylene glycol)  5,5 A  
2905 39 20  – – – Butane-1,3-diol  Free  A  
2905 39 25  – – – Butane-1,4-diol  5,5 A  
2905 39 30  – – – 2,4,7,9-Tetramethyldec-5-yne-4,7-diol  Free  A  
2905 39 85  – – – Other 5,5 A  
– Other polyhydric alcohols 
2905 41 00  – – 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpro ­
pane) 5,5 AEN 15.12.2012 Official Journal of the European Union 303
CN 2007  Description  Base rate Category  Comments  
2905 42 00  – – Pentaerythritol  5,5 A  
2905 43 00  – – Mannitol  9,6 + 125,8 EUR/ 
100 kg/net  F 
2905 44  – – D-glucitol (sorbitol)  
– – – In aqueous solution  
2905 44 11  – – – –  Containing 2 % or less by weight of D-mannitol, calculated 
on the D-glucitol content  7,7 + 16,1 EUR/ 
100 kg/net  F 
2905 44 19  – – – –  Other 9,6 + 37,8 EUR/ 
100 kg/net  F 
– – – Other 
2905 44 91  – – – –  Containing 2 % or less by weight of D-mannitol, calculated 
on the D-glucitol content  7,7 + 23 EUR/ 
100 kg/net  F 
2905 44 99  – – – –  Other 9,6 + 53,7 EUR/ 
100 kg/net  F 
2905 45 00  – – Glycerol  3,8 A  
2905 49  – – Other 
2905 49 10  – – – Triols; tetrols  5,5 A  
2905 49 80  – – – Other 5,5 A  
– Halogenated, sulphonated, nitrated or nitrosated derivatives of 
acyclic alcohols 
2905 51 00  – – Ethchlorvynol (INN)  Free  A  
2905 59  – – Other 
2905 59 10  – – – Of monohydric alcohols 5,5 A  
– – – Of polyhydric alcohols  
2905 59 91  – – – –  2,2-Bis(bromomethyl)propanediol  Free  A  
2905 59 99  – – – –  Other 5,5 A  
2906  Cyclic alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives  
– Cyclanic, cyclenic or cycloterpenic  
2906 11 00  – – Menthol 5,5 A  
2906 12 00  – – Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols  5,5 A  
2906 13  – – Sterols and inositols  
2906 13 10  – – – Sterols  5,5 AEN 304 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2906 13 90  – – – Inositols  Free  A  
2906 19 00  – – Other 5,5 A  
– Aromatic  
2906 21 00  – – Benzyl alcohol 5,5 A  
2906 29 00  – – Other 5,5 A  
III. PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALO ­
GENATED, SULPHONATED, NITRATED OR NITROSATED 
DERIVATIVES  
2907  Phenols; phenol-alcohols  
– Monophenols 
2907 11 00  – – Phenol (hydroxybenzene) and its salts  3  A  
2907 12 00  – – Cresols and their salts  2,1 A  
2907 13 00  – – Octylphenol, nonylphenol and their isomers; salts thereof  5,5 A  
2907 15  – – Naphthols and their salts  
2907 15 10  – – – 1-Naphthol  Free  A  
2907 15 90  – – – Other 5,5 A  
2907 19  – – Other 
2907 19 10  – – – Xylenols and their salts  2,1 A  
2907 19 90  – – – Other 5,5 A  
– Polyphenols; phenol-alcohols  
2907 21 00  – – Resorcinol and its salts  5,5 A  
2907 22 00  – – Hydroquinone (quinol) and its salts  5,5 A  
2907 23 00  – – 4,4’-Isopropylidenediphenol (bisphenol A, diphenylolpropane) 
and its salts  5,5 A  
2907 29 00  – – Other 5,5 A  
2908  Halogenated, sulphonated, nitrated or nitrosated derivatives of 
phenols or phenol-alcohols  
– Derivatives containing only halogen substituents and their salts  
2908 11 00  – – Pentachlorophenol (ISO)  5,5 A  
2908 19 00  – – Other 5,5 A  
– OtherEN 15.12.2012 Official Journal of the European Union 305
CN 2007  Description  Base rate Category  Comments  
2908 91 00  – – Dinoseb (ISO) and its salts  5,5 A  
2908 99  – – Other 
2908 99 10  – – – Derivatives containing only sulpho groups, their salts and 
esters  5,5 A  
2908 99 90  – – – Other 5,5 A  
IV. ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, 
KETONE PEROXIDES, EPOXIDES WITH A THREE- 
MEMBERED RING, ACETALS AND HEMIACETALS, AND 
THEIR HALOGENATED, SULPHONATED, NITRATED OR 
NITROSATED DERIVATIVES  
2909  Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol 
peroxides, ether peroxides, ketone peroxides (whether or not 
chemically defined), and their halogenated, sulphonated, nitrated 
or nitrosated derivatives  
– Acyclic ethers and their halogenated, sulphonated, nitrated or 
nitrosated derivatives  
2909 11 00  – – Diethyl ether  5,5 A  
2909 19 00  – – Other 5,5 A  
2909 20 00  –  Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, 
sulphonated, nitrated or nitrosated derivatives  5,5 A  
2909 30  –  Aromatic ethers and their halogenated, sulphonated, nitrated or 
nitrosated derivatives  
2909 30 10  – – Diphenyl ether  Free  A  
– – Brominated derivatives  
2909 30 31  – – – Pentabromodiphenylether; 1,2,4,5-tetrabromo-3,6-bis(pent ­
abromophenoxy)benzene  Free  A  
2909 30 35  – – – 1,2-Bis(2,4,6-tribromophenoxy)ethane, for the manufacture of 
acrylonitrile-butadiene-styrene (ABS)  Free  A  
2909 30 38  – – – Other 5,5 A  
2909 30 90  – – Other 5,5 A  
– Ether-alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives  
2909 41 00  – – 2,2’-Oxydiethanol (diethylene glycol, digol)  5,5 A  
2909 43 00  – – Monobutyl ethers of ethylene glycol or of diethylene glycol  5,5 A  
2909 44 00  – – Other monoalkylethers of ethylene glycol or of diethylene 
glycol 5,5 A  
2909 49  – – Other  
– – – AcyclicEN 306 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2909 49 11  – – – – 2-(2-Chloroethoxy)ethanol  Free  A  
2909 49 18  – – – – Other 5,5 A  
2909 49 90  – – – Cyclic  5,5 A  
2909 50  –  Ether-phenols, ether-alcohol-phenols and their halogenated, 
sulphonated, nitrated or nitrosated derivatives  
2909 50 10  – – Guaiacol and guaiacolsulphonates of potassium  5,5 A  
2909 50 90  – – Other 5,5 A  
2909 60 00  –  Alcohol peroxides, ether peroxides, ketone peroxides and their 
halogenated, sulphonated, nitrated or nitrosated derivatives  5,5 A  
2910  Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a 
three-membered ring, and their halogenated, sulphonated, 
nitrated or nitrosated derivatives  
2910 10 00  –  Oxirane (ethylene oxide)  5,5 A  
2910 20 00  –  Methyloxirane (propylene oxide)  5,5 A  
2910 30 00  –  1-Chloro-2,3-epoxypropane (epichlorohydrin) 5,5 A  
2910 40 00  –  Dieldrin (ISO, INN)  5,5 A  
2910 90 00  –  Other 5,5 A  
2911 00 00  Acetals and hemiacetals, whether or not with other oxygen 
function, and their halogenated, sulphonated, nitrated or nitrosated 
derivatives  5 A  
V. ALDEHYDE-FUNCTION COMPOUNDS  
2912  Aldehydes, whether or not with other oxygen function; cyclic 
polymers of aldehydes; paraformaldehyde  
– Acyclic aldehydes without other oxygen function  
2912 11 00  – – Methanal (formaldehyde)  5,5 A  
2912 12 00  – – Ethanal (acetaldehyde)  5,5 A  
2912 19  – – Other 
2912 19 10  – – – Butanal (butyraldehyde, normal isomer)  5,5 A  
2912 19 90  – – – Other 5,5 A  
– Cyclic aldehydes without other oxygen function  
2912 21 00  – – Benzaldehyde  5,5 A  
2912 29 00  – – Other 5,5 A  
2912 30 00  –  Aldehyde-alcohols 5,5 AEN 15.12.2012 Official Journal of the European Union 307
CN 2007  Description  Base rate Category  Comments  
– Aldehyde-ethers, aldehyde-phenols and aldehydes with other 
oxygen function  
2912 41 00  – – Vanillin (4-hydroxy-3-methoxybenzaldehyde)  5,5 A  
2912 42 00  – – Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)  5,5 A  
2912 49 00  – – Other 5,5 A  
2912 50 00  –  Cyclic polymers of aldehydes  5,5 A  
2912 60 00  –  Paraformaldehyde  5,5 A  
2913 00 00  Halogenated, sulphonated, nitrated or nitrosated derivatives of 
products of heading 2912  5,5 A  
VI. KETONE-FUNCTION COMPOUNDS AND QUINONE- 
FUNCTION COMPOUNDS  
2914  Ketones and quinones, whether or not with other oxygen function, 
and their halogenated, sulphonated, nitrated or nitrosated deriva ­
tives  
– Acyclic ketones without other oxygen function  
2914 11 00  – – Acetone  5,5 A  
2914 12 00  – – Butanone (methyl ethyl ketone)  5,5 A  
2914 13 00  – – 4-Methylpentan-2-one (methyl isobutyl ketone)  5,5 A  
2914 19  – – Other 
2914 19 10  – – – 5-Methylhexan-2-one  Free  A  
2914 19 90  – – – Other 5,5 A  
– Cyclanic, cyclenic or cycloterpenic ketones without other oxygen 
function  
2914 21 00  – – Camphor  5,5 A  
2914 22 00  – – Cyclohexanone and methylcyclohexanones  5,5 A  
2914 23 00  – – Ionones and methylionones  5,5 A  
2914 29 00  – – Other 5,5 A  
– Aromatic ketones without other oxygen function  
2914 31 00  – – Phenylacetone (phenylpropan-2-one)  5,5 A  
2914 39 00  – – Other 5,5 A  
2914 40  –  Ketone-alcohols and ketone-aldehydes  
2914 40 10  – – 4-Hydroxy-4-methylpentan-2-one (diacetone alcohol)  5,5 A  
2914 40 90  – – Other 3  AEN 308 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2914 50 00  –  Ketone-phenols and ketones with other oxygen function  5,5 A  
– Quinones  
2914 61 00  – – Anthraquinone  5,5 A  
2914 69  – – Other 
2914 69 10  – – – 1,4-Naphthoquinone  Free  A  
2914 69 90  – – – Other 5,5 A  
2914 70 00  –  Halogenated, sulphonated, nitrated or nitrosated derivatives  5,5 A  
VII. CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, 
PEROXIDES AND PEROXYACIDS AND THEIR HALO ­
GENATED, SULPHONATED, NITRATED OR NITROSATED 
DERIVATIVES  
2915  Saturated acyclic monocarboxylic acids and their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, sulphonated, 
nitrated or nitrosated derivatives  
– Formic acid, its salts and esters  
2915 11 00  – – Formic acid  5,5 A  
2915 12 00  – – Salts of formic acid  5,5 A  
2915 13 00  – – Esters of formic acid  5,5 A  
– Acetic acid and its salts; acetic anhydride  
2915 21 00  – – Acetic acid  5,5 A  
2915 24 00  – – Acetic anhydride  5,5 A  
2915 29 00  – – Other 5,5 A  
– Esters of acetic acid  
2915 31 00  – – Ethyl acetate  5,5 A  
2915 32 00  – – Vinyl acetate  5,5 A  
2915 33 00  – – n-Butyl acetate  5,5 A  
2915 36 00  – – Dinoseb (ISO) acetate  5,5 A  
2915 39  – – Other 
2915 39 10  – – – Propyl acetate and isopropyl acetate  5,5 A  
2915 39 30  – – – Methyl acetate, pentyl acetate (amyl acetate), isopentyl acetate 
(isoamyl acetate) and glycerol acetates  5,5 A  
2915 39 50  – – – p-Tolyl acetate, phenylpropyl acetates, benzyl acetate, rhodinyl 
acetate, santalyl acetate and the acetates of phenylethane-1,2- 
diol 5,5 AEN 15.12.2012 Official Journal of the European Union 309
CN 2007  Description  Base rate Category  Comments  
2915 39 80  – – – Other 5,5 A  
2915 40 00  –  Mono-, di- or trichloroacetic acids, their salts and esters  5,5 A  
2915 50 00  –  Propionic acid, its salts and esters  4,2 A  
2915 60  –  Butanoic acids, pentanoic acids, their salts and esters  
– – Butanoic acids and their salts and esters  
2915 60 11  – – – 1-Isopropyl-2,2-dimethyltrimethylene diisobutyrate  Free  A  
2915 60 19  – – – Other 5,5 A  
2915 60 90  – – Pentanoic acids and their salts and esters  5,5 A  
2915 70  –  Palmitic acid, stearic acid, their salts and esters  
2915 70 15  – – Palmitic acid  5,5 A  
2915 70 20  – – Salts and esters of palmitic acid  5,5 A  
2915 70 25  – – Stearic acid  5,5 A  
2915 70 30  – – Salts of stearic acid  5,5 A  
2915 70 80  – – Esters of stearic acid  5,5 A  
2915 90  –  Other 
2915 90 10  – – Lauric acid  5,5 A  
2915 90 20  – – Chloroformates  5,5 A  
2915 90 80  – – Other 5,5 A  
2916  Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic 
acids, their anhydrides, halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or nitrosated derivatives  
– Unsaturated acyclic monocarboxylic acids, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives  
2916 11 00  – – Acrylic acid and its salts  6,5 A  
2916 12  – – Esters of acrylic acid  
2916 12 10  – – – Methyl acrylate  6,5 A  
2916 12 20  – – – Ethyl acrylate  6,5 A  
2916 12 90  – – – Other 6,5 A  
2916 13 00  – – Methacrylic acid and its salts  6,5 A  
2916 14  – – Esters of methacrylic acid  
2916 14 10  – – – Methyl methacrylate  6,5 AEN 310 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2916 14 90  – – – Other 6,5 A  
2916 15 00  – – Oleic, linoleic or linolenic acids, their salts and esters  6,5 A  
2916 19  – – Other 
2916 19 10  – – – Undecenoic acids and their salts and esters  5,9 A  
2916 19 30  – – – Hexa-2,4-dienoic acid (sorbic acid)  6,5 A  
2916 19 40  – – – Crotonic acid  Free  A  
2916 19 70  – – – Other 6,5 A  
2916 20 00  –  Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives  6,5 A  
– Aromatic monocarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives  
2916 31 00  – – Benzoic acid, its salts and esters  6,5 A  
2916 32  – – Benzoyl peroxide and benzoyl chloride  
2916 32 10  – – – Benzoyl peroxide  6,5 A  
2916 32 90  – – – Benzoyl chloride  6,5 A  
2916 34 00  – – Phenylacetic acid and its salts  Free  A  
2916 35 00  – – Esters of phenylacetic acid  Free  A  
2916 36 00  – – Binapacryl (ISO)  6,5 A  
2916 39 00  – – Other 6,5 A  
2917  Polycarboxylic acids, their anhydrides, halides, peroxides and 
peroxyacids; their halogenated, sulphonated, nitrated or nitrosated 
derivatives  
– Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives  
2917 11 00  – – Oxalic acid, its salts and esters  6,5 A  
2917 12  – – Adipic acid, its salts and esters  
2917 12 10  – – – Adipic acid and its salts  6,5 A  
2917 12 90  – – – Esters of adipic acid  6,5 A  
2917 13  – – Azelaic acid, sebacic acid, their salts and esters  
2917 13 10  – – – Sebacic acid  Free  A  
2917 13 90  – – – Other 6  A  
2917 14 00  – – Maleic anhydride  6,5 AEN 15.12.2012 Official Journal of the European Union 311
CN 2007  Description  Base rate Category  Comments  
2917 19  – – Other 
2917 19 10  – – – Malonic acid, its salts and esters  6,5 A  
2917 19 90  – – – Other 6,3 A  
2917 20 00  –  Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids and their derivatives  6 A  
– Aromatic polycarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives  
2917 32 00  – – Dioctyl orthophthalates 6,5 A  
2917 33 00  – – Dinonyl or didecyl orthophthalates  6,5 A  
2917 34  – – Other esters of orthophthalic acid  
2917 34 10  – – – Dibutyl orthophthalates  6,5 A  
2917 34 90  – – – Other 6,5 A  
2917 35 00  – – Phthalic anhydride  6,5 A  
2917 36 00  – – Terephthalic acid and its salts  6,5 A  
2917 37 00  – – Dimethyl terephthalate  6,5 A  
2917 39  – – Other  
– – – Brominated derivatives  
2917 39 11  – – – –  Ester or anhydride of tetrabromophthalic acid  Free  A  
2917 39 19  – – – –  Other 6,5 A  
– – – Other 
2917 39 30  – – – –  Benzene-1,2,4-tricarboxylic acid  Free  A  
2917 39 40  – – – –  Isophthaloyl dichloride, containing by weight 0,8 % or less 
of terephthaloyl dichloride Free  A  
2917 39 50  – – – –  Naphthalene-1,4,5,8-tetracarboxylic acid  Free  A  
2917 39 60  – – – –  Tetrachlorophthalic anhydride Free  A  
2917 39 70  – – – –  Sodium 3,5-bis(methoxycarbonyl)benzenesulphonate  Free  A  
2917 39 80  – – – –  Other 6,5 A  
2918  Carboxylic acids with additional oxygen function and their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated derivatives  
– Carboxylic acids with alcohol function but without other oxygen 
function, their anhydrides, halides, peroxides, peroxyacids and 
their derivativesEN 312 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2918 11 00  – – Lactic acid, its salts and esters  6,5 C  
2918 12 00  – – Tartaric acid  6,5 A  
2918 13 00  – – Salts and esters of tartaric acid  6,5 A  
2918 14 00  – – Citric acid  6,5 A  
2918 15 00  – – Salts and esters of citric acid  6,5 A  
2918 16 00  – – Gluconic acid, its salts and esters  6,5 A  
2918 18 00  – – Chlorobenzilate (ISO)  6,5 A  
2918 19  – – Other 
2918 19 30  – – – Cholic acid, 3-alpha,12-alpha-dihydroxy-5-beta-cholan-24-oic 
acid (deoxycholic acid), their salts and esters  6,3 A  
2918 19 40  – – – 2,2-Bis(hydroxymethyl)propionic acid  Free  A  
2918 19 85  – – – Other 6,5 A  
– Carboxylic acids with phenol function but without other oxygen 
function, their anhydrides, halides, peroxides, peroxyacids and 
their derivatives  
2918 21 00  – – Salicylic acid and its salts  6,5 A  
2918 22 00  – – o-Acetylsalicylic acid, its salts and esters  6,5 A  
2918 23  – – Other esters of salicylic acid and their salts  
2918 23 10  – – – Methyl salicylate and phenyl salicylate (salol)  6,5 A  
2918 23 90  – – – Other 6,5 A  
2918 29  – – Other 
2918 29 10  – – – Sulphosalicylic acids, hydroxynaphthoic acids; their salts and 
esters  6,5 A  
2918 29 30  – – – 4-Hydroxybenzoic acid, its salts and esters  6,5 A  
2918 29 80  – – – Other 6,5 A  
2918 30 00  –  Carboxylic acids with aldehyde or ketone function but without 
other oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives  6,5 A  
– Other 
2918 91 00  – – 2,4,5-T (ISO) (2,4,5 trichlorophenoxyacetic acid), its salts and 
esters  6,5 A  
2918 99  – – Other 
2918 99 10  – – – 2,6-Dimethoxybenzoic acid  Free  AEN 15.12.2012 Official Journal of the European Union 313
CN 2007  Description  Base rate Category  Comments  
2918 99 20  – – – Dicamba (ISO)  Free  A  
2918 99 30  – – – Sodium phenoxyacetate  Free  A  
2918 99 90  – – – Other 6,5 A  
VIII. ESTERS OF INORGANIC ACIDS OF NON-METALS AND 
THEIR SALTS, AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVA ­
TIVES 
2919  Phosphoric esters and their salts, including lactophosphates; their 
halogenated, sulphonated, nitrated or nitrosated derivatives  
2919 10 00  –  Tris(2,3-dibromopropyl) phosphate 6,5 A  
2919 90  –  Other 
2919 90 10  – – Tributyl phosphates, triphenyl phosphate, tritolyl phosphates, 
trixylyl phosphates, and tris(2-chloroethyl) phosphate  6,5 A  
2919 90 90  – – Other 6,5 A  
2920  Esters of other inorganic acids of non-metals (excluding esters of 
hydrogen halides) and their salts; their halogenated, sulphonated, 
nitrated or nitrosated derivatives  
– Thiophosphoric esters (phosphorothioates) and their salts; their 
halogenated, sulphonated, nitrated or nitrosated derivatives  
2920 11 00  – – Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion)  6,5 A  
2920 19 00  – – Other 6,5 A  
2920 90  –  Other 
2920 90 10  – – Sulphuric esters and carbonic esters and their salts, and their 
halogenated, sulphonated, nitrated or nitrosated derivatives  6,5 A  
2920 90 20  – – Dimethyl phosphonate (dimethyl phosphite)  6,5 A  
2920 90 30  – – Trimethyl phosphite (trimethoxyphosphine)  6,5 A  
2920 90 40  – – Triethyl phosphite 6,5 A  
2920 90 50  – – Diethyl phosphonate (diethyl hydrogenphosphite) (diethyl 
phosphite)  6,5 A  
2920 90 85  – – Other products  6,5 A  
IX. NITROGEN-FUNCTION COMPOUNDS 
2921  Amine-function compounds  
– Acyclic monoamines and their derivatives; salts thereof  
2921 11  – – Methylamine, di- or trimethylamine and their salts  
2921 11 10  – – – Methylamine, di- or trimethylamine  6,5 AEN 314 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2921 11 90  – – – Salts  6,5 A  
2921 19  – – Other 
2921 19 10  – – – Triethylamine and its salts  6,5 A  
2921 19 30  – – – Isopropylamine and its salts  6,5 A  
2921 19 40  – – – 1,1,3,3-Tetramethylbutylamine  Free  A  
2921 19 50  – – – Diethylamine and its salts  5,7 A  
2921 19 80  – – – Other 6,5 A  
– Acyclic polyamines and their derivatives; salts thereof  
2921 21 00  – – Ethylenediamine and its salts  6  A  
2921 22 00  – – Hexamethylenediamine and its salts  6,5 A  
2921 29 00  – – Other 6  A  
2921 30  –  Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and 
their derivatives; salts thereof  
2921 30 10  – – Cyclohexylamine and cyclohexyldimethylamine, and their salts  6,3 A  
2921 30 91  – – Cyclohex-1,3-ylenediamine (1,3-diaminocyclohexane)  Free  A  
2921 30 99  – – Other 6,5 A  
– Aromatic monoamines and their derivatives; salts thereof  
2921 41 00  – – Aniline and its salts  6,5 A  
2921 42  – – Aniline derivatives and their salts  
2921 42 10  – – – Halogenated, sulphonated, nitrated and nitrosated derivatives 
and their salts  6,5 A  
2921 42 90  – – – Other 6,5 A  
2921 43 00  – – Toluidines and their derivatives; salts thereof  6,5 A  
2921 44 00  – – Diphenylamine and its derivatives; salts thereof  6,5 A  
2921 45 00  – – 1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine 
(beta-naphthylamine) and their derivatives; salts thereof  6,5 A  
2921 46 00  – – Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), 
etilamfetamine (INN), fencamfamine (INN), lefetamine (INN), 
levamfetamine (INN), mefenorex (INN) and phentermine 
(INN); salts thereof  Free  A  
2921 49  – – Other 
2921 49 10  – – – Xylidines and their derivatives; salts thereof  6,5 A  
2921 49 80  – – – Other 6,5 AEN 15.12.2012 Official Journal of the European Union 315
CN 2007  Description  Base rate Category  Comments  
– Aromatic polyamines and their derivatives; salts thereof  
2921 51  – – o-, m-, p-Phenylenediamine, diaminotoluenes, and their deriva ­
tives; salts thereof  
– – – o-, m-, p-Phenylenediamine, diaminotoluenes and their halo ­
genated, sulphonated, nitrated and nitrosated derivatives; salts 
thereof  
2921 51 11  – – – –  m-Phenylenediamine, of a purity by weight of 99 % or more 
and containing: 
— 1 % or less by weight of water, 
— 200 mg/kg or less of o-phenylenediamine and 
— 450 mg/kg or less of p-phenylenediamine  Free  A  
2921 51 19  – – – –  Other 6,5 A  
2921 51 90  – – – Other 6,5 A  
2921 59  – – Other 
2921 59 10  – – – m-Phenylenebis(methylamine)  Free  A  
2921 59 20  – – – 2,2’-Dichloro-4,4’-methylenedianiline  Free  A  
2921 59 30  – – – 4,4’-Bi-o-toluidine  Free  A  
2921 59 40  – – – 1,8-Naphthylenediamine  Free  A  
2921 59 90  – – – Other 6,5 A  
2922  Oxygen-function amino-compounds  
– Amino-alcohols, other than those containing more than one 
kind of oxygen function, their ethers and esters; salts thereof  
2922 11 00  – – Monoethanolamine and its salts  6,5 A  
2922 12 00  – – Diethanolamine and its salts  6,5 A  
2922 13  – – Triethanolamine and its salts  
2922 13 10  – – – Triethanolamine  6,5 A  
2922 13 90  – – – Salts of triethanolamine  6,5 A  
2922 14 00  – – Dextropropoxyphene (INN) and its salts  Free  A  
2922 19  – – Other 
2922 19 10  – – – N-Ethyldiethanolamine  6,5 A  
2922 19 20  – – – 2,2’-Methyliminodiethanol (N-methyldiethanolamine)  6,5 A  
2922 19 80  – – – Other 6,5 A  
– Amino-naphthols and other amino-phenols, other than those 
containing more than one kind of oxygen function, their 
ethers and esters; salts thereofEN 316 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2922 21 00  – – Aminohydroxynaphthalenesulphonic acids and their salts  6,5 A  
2922 29 00  – – Other 6,5 A  
– Amino-aldehydes, amino-ketones and amino-quinones, other 
than those containing more than one kind of oxygen function; 
salts thereof  
2922 31 00  – – Amfepramone (INN), methadone (INN) and normethadone 
(INN); salts thereof  Free  A  
2922 39 00  – – Other 6,5 A  
– Amino-acids, other than those containing more than one kind of 
oxygen function, and their esters; salts thereof  
2922 41 00  – – Lysine and its esters; salts thereof  6,3 A  
2922 42 00  – – Glutamic acid and its salts  6,5 A  
2922 43 00  – – Anthranilic acid and its salts  6,5 A  
2922 44 00  – – Tilidine (INN) and its salts  Free  A  
2922 49  – – Other 
2922 49 10  – – – Glycine  6,5 A  
2922 49 20  – – – β-Alanine  Free  A  
2922 49 95  – – – Other 6,5 A  
2922 50 00  –  Amino-alcohol-phenols, amino-acid-phenols and other amino- 
compounds with oxygen function  6,5 A  
2923  Quaternary ammonium salts and hydroxides; lecithins and other 
phosphoaminolipids, whether or not chemically defined  
2923 10 00  –  Choline and its salts  6,5 A  
2923 20 00  –  Lecithins and other phosphoaminolipids  5,7 A  
2923 90 00  –  Other 6,5 A  
2924  Carboxyamide-function compounds; amide-function compounds 
of carbonic acid  
– Acyclic amides (including acyclic carbamates) and their deriva ­
tives; salts thereof  
2924 11 00  – – Meprobamate (INN)  Free  A  
2924 12 00  – – Fluoroacetamide (ISO), monocrotophos (ISO) and phos ­
phamidon (ISO) 6,5 A  
2924 19 00  – – Other 6,5 A  
– Cyclic amides (including cyclic carbamates) and their derivatives; 
salts thereofEN 15.12.2012 Official Journal of the European Union 317
CN 2007  Description  Base rate Category  Comments  
2924 21  – – Ureines and their derivatives; salts thereof  
2924 21 10  – – – Isoproturon (ISO)  6,5 A  
2924 21 90  – – – Other 6,5 A  
2924 23 00  – – 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts  6,5 A  
2924 24 00  – – Ethinamate (INN)  Free  A  
2924 29  – – Other 
2924 29 10  – – – Lidocaine (INN)  Free  A  
2924 29 30  – – – Paracetamol (INN)  6,5 A  
2924 29 95  – – – Other 6,5 A  
2925  Carboxyimide-function compounds (including saccharin and its 
salts) and imine-function compounds  
– Imides and their derivatives; salts thereof  
2925 11 00  – – Saccharin and its salts  6,5 A  
2925 12 00  – – Glutethimide (INN)  Free  A  
2925 19  – – Other 
2925 19 10  – – – 3,3’,4,4’,5,5’,6,6’-Octabromo-N,N’-ethylenediphthalimide  Free  A  
2925 19 30  – – – N,N’-ethylenebis(4,5-dibromohexahydro-3,6-methanophthali ­
mide)  Free  A  
2925 19 95  – – – Other 6,5 A  
– Imines and their derivatives; salts thereof  
2925 21 00  – – Chlordimeform (ISO)  6,5 A  
2925 29 00  – – Other 6,5 A  
2926  Nitrile-function compounds  
2926 10 00  –  Acrylonitrile  6,5 A  
2926 20 00  –  1-Cyanoguanidine (dicyandiamide)  6,5 A  
2926 30 00  –  Fenproporex (INN) and its salts; methadone (INN) intermediate 
(4-cyano-2-dimethylamino-4,4-diphenylbutane)  6,5 A  
2926 90  –  Other 
2926 90 20  – – Isophthalonitrile  6  A  
2926 90 95  – – Other 6,5 A  
2927 00 00  Diazo-, azo- or azoxy-compounds  6,5 AEN 318 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2928 00  Organic derivatives of hydrazine or of hydroxylamine  
2928 00 10  –  N,N-Bis(2-methoxyethyl)hydroxylamine  Free  A  
2928 00 90  –  Other 6,5 A  
2929  Compounds with other nitrogen function  
2929 10  –  Isocyanates  
2929 10 10  – – Methylphenylene diisocyanates (toluene diisocyanates)  6,5 A  
2929 10 90  – – Other 6,5 A  
2929 90 00  –  Other 6,5 A  
X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC 
COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND 
SULPHONAMIDES  
2930  Organo-sulphur compounds  
2930 20 00  –  Thiocarbamates and dithiocarbamates  6,5 A  
2930 30 00  –  Thiuram mono-, di- or tetrasulphides  6,5 A  
2930 40  –  Methionine  
2930 40 10  – – Methionine (INN)  Free  A  
2930 40 90  – – Other 6,5 A  
2930 50 00  –  Captafol (ISO) and methamidophos (ISO)  6,5 C  
2930 90  –  Other 
2930 90 13  – – Cysteine and cystine  6,5 A  
2930 90 16  – – Derivatives of cysteine or cystine  6,5 A  
2930 90 20  – – Thiodiglycol (INN) (2,2’-thiodiethanol)  6,5 A  
2930 90 30  – – DL-2-hydroxy-4-(methylthio)butyric acid  Free  A  
2930 90 40  – – 2,2’-Thiodiethylbis[3-(3,5-di-tert-butyl-4-hydroxyphenyl)pro ­
pionate] Free A  
2930 90 50  – – Mixture of isomers consisting of 4-methyl-2,6-bis(methylthio)- 
m-phenylenediamine and 2-methyl-4,6-bis(methylthio)-m- 
phenylenediamine  Free  A  
2930 90 85  – – Other 6,5 A  
2931 00  Other organo-inorganic compounds  
2931 00 10  –  Dimethyl methylphosphonate  6,5 A  
2931 00 20  –  Methylphosphonoyl difluoride (methylphosphonic difluoride)  6,5 AEN 15.12.2012 Official Journal of the European Union 319
CN 2007  Description  Base rate Category  Comments  
2931 00 30  –  Methylphosphonoyl dichloride (methylphosphonic dichloride)  6,5 A  
2931 00 95  –  Other 6,5 A  
2932  Heterocyclic compounds with oxygen hetero-atom(s) only  
– Compounds containing an unfused furan ring (whether or not 
hydrogenated) in the structure  
2932 11 00  – – Tetrahydrofuran  6,5 A  
2932 12 00  – – 2-Furaldehyde (furfuraldehyde)  6,5 A  
2932 13 00  – – Furfuryl alcohol and tetrahydrofurfuryl alcohol  6,5 A  
2932 19 00  – – Other 6,5 A  
– Lactones  
2932 21 00  – – Coumarin, methylcoumarins and ethylcoumarins  6,5 A  
2932 29  – – Other lactones  
2932 29 10  – – – Phenolphthalein Free  A  
2932 29 20  – – – 1-Hydroxy-4-[1-(4-hydroxy-3-methoxycarbonyl-1-naphthyl)-3- 
oxo-1H, 3H-benzo[de]isochromen-1-yl]-6-octadecyloxy-2- 
naphthoic acid  Free  A  
2932 29 30  – – – 3’-Chloro-6’-cyclohexylaminospiro[isobenzofuran-1(3H), 9’- 
xanthen]-3-one  Free  A  
2932 29 40  – – – 6’-(N-Ethyl-p-toluidino)-2’-methylspiro[isobenzofuran-1(3H), 
9’-xanthen]-3-one  Free  A  
2932 29 50  – – – Methyl-6-docosyloxy-1-hydroxy-4-[1-(4-hydroxy-3-methyl-1- 
phenanthryl)-3-oxo-1H, 3H-naphtho[1,8-cd]pyran-1-yl]naph ­
thalene-2-carboxylate  Free  A  
2932 29 60  – – – gamma-Butyrolactone  6,5 A  
2932 29 85  – – – Other 6,5 A  
– Other 
2932 91 00  – – Isosafrole  6,5 A  
2932 92 00  – – 1-(1,3-Benzodioxol-5-yl)propan-2-one  6,5 A  
2932 93 00  – – Piperonal 6,5 A  
2932 94 00  – – Safrole  6,5 A  
2932 95 00  – – Tetrahydrocannabinols (all isomers)  6,5 A  
2932 99  – – Other 
2932 99 50  – – – Epoxides with a four-membered ring  6,5 AEN 320 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2932 99 70  – – – Other cyclic acetals and internal hemiacetals, whether or not 
with other oxygen functions, and their halogenated, 
sulphonated, nitrated or nitrosated derivatives  6,5 A  
2932 99 85  – – – Other 6,5 A  
2933  Heterocyclic compounds with nitrogen hetero-atom(s) only  
– Compounds containing an unfused pyrazole ring (whether or not 
hydrogenated) in the structure  
2933 11  – – Phenazone (antipyrin) and its derivatives  
2933 11 10  – – – Propyphenazone (INN)  Free  A  
2933 11 90  – – – Other 6,5 A  
2933 19  – – Other 
2933 19 10  – – – Phenylbutazone (INN)  Free  A  
2933 19 90  – – – Other 6,5 A  
– Compounds containing an unfused imidazole ring (whether or 
not hydrogenated) in the structure  
2933 21 00  – – Hydantoin and its derivatives  6,5 A  
2933 29  – – Other 
2933 29 10  – – – Naphazoline hydrochloride (INNM) and naphazoline nitrate 
(INNM); phentolamine (INN); tolazoline hydrochloride (INNM)  Free  A  
2933 29 90  – – – Other 6,5 A  
– Compounds containing an unfused pyridine ring (whether or not 
hydrogenated) in the structure  
2933 31 00  – – Pyridine and its salts  5,3 A  
2933 32 00  – – Piperidine and its salts  6,5 A  
2933 33 00  – – Alfentanil (INN), anileridine (INN), bezitramide (INN), 
bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipi ­
panone (INN), fentanyl (INN), ketobemidone (INN), methyl ­
phenidate (INN), pentazocine (INN), pethidine (INN), pethidine 
(INN) intermediate A, phencyclidine (INN), (PCP), phenoperidine 
(INN), pipradrol (INN), piritramide (INN), propiram (INN) and 
trimeperidine (INN); salts thereof  6,5 A  
2933 39  – – Other 
2933 39 10  – – – Iproniazid (INN); ketobemidone hydrochloride (INNM); pyri ­
dostigmine bromide (INN)  Free  A  
2933 39 20  – – – 2,3,5,6-Tetrachloropyridine  Free  A  
2933 39 25  – – – 3,6-Dichloropyridine-2-carboxylic acid  Free  A  
2933 39 35  – – – 2-Hydroxyethylammonium-3,6-dichloropyridine-2-carboxylate  Free  AEN 15.12.2012 Official Journal of the European Union 321
CN 2007  Description  Base rate Category  Comments  
2933 39 40  – – – 2-Butoxyethyl(3,5,6-trichloro-2-pyridyloxy)acetate  Free  A  
2933 39 45  – – – 3,5-Dichloro-2,4,6-trifluoropyridine  Free  A  
2933 39 50  – – – Fluroxypyr (ISO), methyl ester  4  A  
2933 39 55  – – – 4-Methylpyridine  Free  A  
2933 39 99  – – – Other 6,5 A  
– Compounds containing in the structure a quinoline or isoqui ­
noline ring-system (whether or not hydrogenated), not further 
fused  
2933 41 00  – – Levorphanol (INN) and its salts  Free  A  
2933 49  – – Other 
2933 49 10  – – – Halogen derivatives of quinoline; quinolinecarboxylic acid 
derivatives  5,5 A  
2933 49 30  – – – Dextromethorphan (INN) and its salts  Free  A  
2933 49 90  – – – Other 6,5 A  
– Compounds containing a pyrimidine ring (whether or not hydro ­
genated) or piperazine ring in the structure  
2933 52 00  – – Malonylurea (barbituric acid) and its salts  6,5 A  
2933 53  – – Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital 
(INN), butobarbital, cyclobarbital (INN), methylphenobarbital 
(INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital 
(INN), secobarbital (INN) and vinylbital (INN); salts thereof  
2933 53 10  – – – Phenobarbital (INN), barbital (INN), and their salts  Free  A  
2933 53 90  – – – Other 6,5 A  
2933 54 00  – – Other derivatives of malonylurea (barbituric acid); salts thereof  6,5 A  
2933 55 00  – – Loprazolam (INN), mecloqualone (INN), methaqualone (INN) 
and zipeprol (INN); salts thereof  Free A  
2933 59  – – Other 
2933 59 10  – – – Diazinon (ISO)  Free  A  
2933 59 20  – – – 1,4-Diazabicyclo[2.2.2]octane (triethylenediamine)  Free  A  
2933 59 95  – – – Other 6,5 A  
– Compounds containing an unfused triazine ring (whether or not 
hydrogenated) in the structure  
2933 61 00  – – Melamine  6,5 A  
2933 69  – – OtherEN 322 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2933 69 10  – – – Atrazine (ISO); propazine (ISO); simazine (ISO); hexahydro- 
1,3,5-trinitro-1,3,5-triazine (hexogen, trimethylenetrinitra ­
mine)  5,5 A  
2933 69 20  – – – Methenamine (INN) (hexamethylenetetramine)  Free  A  
2933 69 30  – – – 2,6-Di-tert-butyl-4-[4,6-bis(octylthio)-1,3,5-triazine-2- 
ylamino]phenol Free  A  
2933 69 80  – – – Other 6,5 A  
– Lactams  
2933 71 00  – – 6-Hexanelactam (epsilon-caprolactam)  6,5 A  
2933 72 00  – – Clobazam (INN) and methyprylon (INN)  Free  A  
2933 79 00  – – Other lactams  6,5 A  
– Other 
2933 91  – – Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), 
clonazepam (INN), clorazepate, delorazepam (INN), diazepam 
(INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam 
(INN), flunitrazepam (INN), flurazepam (INN), halazepam 
(INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), 
medazepam (INN), midazolam (INN), nimetazepam (INN), 
nitrazepam (INN), nordazepam (INN), oxazepam (INN), 
pinazepam (INN), prazepam (INN), pyrovalerone (INN), 
temazepam (INN), tetrazepam (INN) and triazolam (INN); salts 
thereof  
2933 91 10  – – – Chlordiazepoxide (INN)  Free  A  
2933 91 90  – – – Other 6,5 A  
2933 99  – – Other 
2933 99 10  – – – Benzimidazole-2-thiol (mercaptobenzimidazole)  6,5 A  
2933 99 20  – – – Indole, 3-methylindole (skatole), 6-allyl-6,7-dihydro-5H- 
dibenz[c,e]azepine (azapetine), phenindamine (INN) and their 
salts; imipramine hydrochloride (INNM)  5,5 A  
2933 99 30  – – – Monoazepines 6,5 A  
2933 99 40  – – – Diazepines  6,5 A  
2933 99 50  – – – 2,4-Di-tert-butyl-6-(5-chlorobenzotriazol-2-yl)phenol  Free  A  
2933 99 90  – – – Other 6,5 A  
2934  Nucleic acids and their salts, whether or not chemically defined; 
other heterocyclic compounds  
2934 10 00  –  Compounds containing an unfused thiazole ring (whether or not 
hydrogenated) in the structure  6,5 A  
2934 20  –  Compounds containing in the structure a benzothiazole ring- 
system (whether or not hydrogenated), not further fusedEN 15.12.2012 Official Journal of the European Union 323
CN 2007  Description  Base rate Category  Comments  
2934 20 20  – – Di(benzothiazol-2-yl)disulphide; benzothiazole-2-thiol (mercap ­
tobenzothiazole) and its salts  6,5 A  
2934 20 80  – – Other 6,5 A  
2934 30  –  Compounds containing in the structure a phenothiazine ring- 
system (whether or not hydrogenated), not further fused  
2934 30 10  – – Thiethylperazine (INN); thioridazine (INN) and its salts  Free  A  
2934 30 90  – – Other 6,5 A  
– Other 
2934 91 00  – – Aminorex (INN), brotizolam (INN), clotiazepam (INN), 
cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), 
ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline 
(INN), phendimetrazine (INN), phenmetrazine (INN) and 
sufentanil (INN); salts thereof  Free A  
2934 99  – – Other 
2934 99 10  – – – Chlorprothixene (INN); thenalidine (INN) and its tartrates and 
maleates  Free  A  
2934 99 20  – – – Furazolidone (INN)  Free  A  
2934 99 30  – – – 7-Aminocephalosporanic acid  Free  A  
2934 99 40  – – – Salts and esters of (6R,7R)-3-acetoxymethyl-7-[(R)-2- 
formyloxy-2-phenylacetamido]-8-oxo-5-thia-1-azabi ­
cyclo[4.2.0]oct-2-ene-2-carboxylic acid  Free  A  
2934 99 50  – – – 1-[2-(1,3-Dioxan-2-yl)ethyl]-2-methylpyridinium bromide  Free  A  
2934 99 90  – – – Other 6,5 A  
2935 00  Sulphonamides  
2935 00 10  –  3-{1-[7-(Hexadecylsulphonylamino)-1H-indole-3-yl]-3-oxo- 
1H,3H-naphtho[1,8-cd]pyran-1-yl}-N,N-dimethyl-1H-indole-7- 
sulphonamide  Free  A  
2935 00 20  –  Metosulam (ISO)  Free  A  
2935 00 90  –  Other 6,5 A  
XI. PROVITAMINS, VITAMINS AND HORMONES  
2936  Provitamins and vitamins, natural or reproduced by synthesis 
(including natural concentrates), derivatives thereof used primarily 
as vitamins, and intermixtures of the foregoing, whether or not in 
any solvent  
– Vitamins and their derivatives, unmixed  
2936 21 00  – – Vitamins A and their derivatives  Free  A  
2936 22 00  – – Vitamin B1 and its derivatives  Free  AEN 324 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2936 23 00  – – Vitamin B2 and its derivatives  Free  A  
2936 24 00  – – D- or DL-Pantothenic acid (vitamin B3 or vitamin B5) and its 
derivatives  Free A  
2936 25 00  – – Vitamin B6 and its derivatives  Free  A  
2936 26 00  – – Vitamin B12 and its derivatives  Free  A  
2936 27 00  – – Vitamin C and its derivatives  Free  A  
2936 28 00  – – Vitamin E and its derivatives  Free  A  
2936 29  – – Other vitamins and their derivatives  
2936 29 10  – – – Vitamin B9 and its derivatives  Free  A  
2936 29 30  – – – Vitamin H and its derivatives  Free  A  
2936 29 90  – – – Other Free  A  
2936 90  –  Other, including natural concentrates  
– – Natural concentrates of vitamins  
2936 90 11  – – – Natural concentrates of vitamins A + D  Free  A  
2936 90 19  – – – Other Free  A  
2936 90 80  – – Other Free  A  
2937  Hormones, prostaglandins, thromboxanes and leukotrienes, natural 
or reproduced by synthesis; derivatives and structural analogues 
thereof, including chain modified polypeptides, used primarily as 
hormones  
– Polypeptide hormones, protein hormones and glycoprotein 
hormones, their derivatives and structural analogues  
2937 11 00  – – Somatotropin, its derivatives and structural analogues  Free  A  
2937 12 00  – – Insulin and its salts  Free  A  
2937 19 00  – – Other Free  A  
– Steroidal hormones, their derivatives and structural analogues  
2937 21 00  – – Cortisone, hydrocortisone, prednisone (dehydrocortisone) and 
prednisolone (dehydrohydrocortisone)  Free A  
2937 22 00  – – Halogenated derivatives of corticosteroidal hormones  Free  A  
2937 23 00  – – Oestrogens and progestogens  Free  A  
2937 29 00  – – Other Free  A  
– Catecholamine hormones, their derivatives and structural 
analoguesEN 15.12.2012 Official Journal of the European Union 325
CN 2007  Description  Base rate Category  Comments  
2937 31 00  – – Epinephrine  Free  A  
2937 39 00  – – Other Free  A  
2937 40 00  –  Amino-acid derivatives  Free  A  
2937 50 00  –  Prostaglandins, thromboxanes and leukotrienes, their derivatives 
and structural analogues  Free  A  
2937 90 00  –  Other Free  A  
XII. GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR 
REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, 
ESTERS AND OTHER DERIVATIVES  
2938  Glycosides, natural or reproduced by synthesis, and their salts, 
ethers, esters and other derivatives  
2938 10 00  –  Rutoside (rutin) and its derivatives  6,5 A  
2938 90  –  Other 
2938 90 10  – – Digitalis glycosides  6  A  
2938 90 30  – – Glycyrrhizic acid and glycyrrhizates  5,7 A  
2938 90 90  – – Other 6,5 A  
2939  Vegetable alkaloids, natural or reproduced by synthesis, and their 
salts, ethers, esters and other derivatives  
– Alkaloids of opium and their derivatives; salts thereof  
2939 11 00  – – Concentrates of poppy straw; buprenorphine (INN), codeine, 
dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, 
hydrocodone (INN), hydromorphone (INN), morphine, nico ­
morphine (INN), oxycodone (INN), oxymorphone (INN), phol ­
codine (INN), thebacon (INN) and thebaine; salts thereof  Free A  
2939 19 00  – – Other Free  A  
2939 20 00  –  Alkaloids of cinchona and their derivatives; salts thereof  Free  A  
2939 30 00  –  Caffeine and its salts  Free  A  
– Ephedrines and their salts  
2939 41 00  – – Ephedrine and its salts  Free  A  
2939 42 00  – – Pseudoephedrine (INN) and its salts  Free  A  
2939 43 00  – – Cathine (INN) and its salts  Free  A  
2939 49 00  – – Other Free  A  
– Theophylline and aminophylline (theophylline-ethylenediamine) 
and their derivatives; salts thereof  
2939 51 00  – – Fenetylline (INN) and its salts  Free  AEN 326 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
2939 59 00  – – Other Free  A  
– Alkaloids of rye ergot and their derivatives; salts thereof  
2939 61 00  – – Ergometrine (INN) and its salts  Free  A  
2939 62 00  – – Ergotamine (INN) and its salts  Free  A  
2939 63 00  – – Lysergic acid and its salts  Free  A  
2939 69 00  – – Other Free  A  
– Other 
2939 91  – – Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), 
metamfetamine racemate; salts, esters and other derivatives 
thereof  
– – – Cocaine and its salts  
2939 91 11  – – – – Crude cocaine  Free  A  
2939 91 19  – – – – Other Free  A  
2939 91 90  – – – Other Free  A  
2939 99 00  – – Other Free  A  
XIII. OTHER ORGANIC COMPOUNDS 
2940 00 00  Sugars, chemically pure, other than sucrose, lactose, maltose, 
glucose and fructose; sugar ethers, sugar acetals and sugar esters, 
and their salts, other than products of heading 2937, 2938 or 
2939  6,5 A  
2941  Antibiotics  
2941 10  –  Penicillins and their derivatives with a penicillanic acid structure; 
salts thereof  
2941 10 10  – – Amoxicillin (INN) and its salts  Free  A  
2941 10 20  – – Ampicillin (INN), metampicillin (INN), pivampicillin (INN), and 
their salts  Free  A  
2941 10 90  – – Other Free  A  
2941 20  –  Streptomycins and their derivatives; salts thereof  
2941 20 30  – – Dihydrostreptomycin, its salts, esters and hydrates  5,3 A  
2941 20 80  – – Other Free  A  
2941 30 00  –  Tetracyclines and their derivatives; salts thereof  Free  A  
2941 40 00  –  Chloramphenicol and its derivatives; salts thereof  Free  A  
2941 50 00  –  Erythromycin and its derivatives; salts thereof  Free  A  
2941 90 00  –  Other Free  AEN 15.12.2012 Official Journal of the European Union 327
CN 2007  Description  Base rate Category  Comments  
2942 00 00  Other organic compounds  6,5 A  
30 CHAPTER 30 - PHARMACEUTICAL PRODUCTS  
3001  Glands and other organs for organo-therapeutic uses, dried, 
whether or not powdered; extracts of glands or other organs or 
of their secretions for organo-therapeutic uses; heparin and its 
salts; other human or animal substances prepared for therapeutic 
or prophylactic uses, not elsewhere specified or included  
3001 20  –  Extracts of glands or other organs or of their secretions  
3001 20 10  – – Of human origin  Free  A  
3001 20 90  – – Other Free  A  
3001 90  –  Other 
3001 90 20  – – Of human origin  Free  A  
– – Other 
3001 90 91  – – – Heparin and its salts  Free  A  
3001 90 98  – – – Other Free  A  
3002  Human blood; animal blood prepared for therapeutic, prophylactic 
or diagnostic uses; antisera and other blood fractions and modified 
immunological products, whether or not obtained by means of 
biotechnological processes; vaccines, toxins, cultures of micro- 
organisms (excluding yeasts) and similar products  
3002 10  –  Antisera and other blood fractions and modified immunological 
products, whether or not obtained by means of biotechnological 
processes  
3002 10 10  – – Antisera  Free  A  
– – Other 
3002 10 91  – – – Haemoglobin, blood globulins and serum globulins  Free  A  
– – – Other 
3002 10 95  – – – –  Of human origin  Free  A  
3002 10 99  – – – –  Other Free  A  
3002 20 00  –  Vaccines for human medicine  Free  A  
3002 30 00  –  Vaccines for veterinary medicine  Free  A  
3002 90  –  Other 
3002 90 10  – – Human blood  Free  A  
3002 90 30  – – Animal blood prepared for therapeutic, prophylactic or diag ­
nostic uses  Free  AEN 328 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3002 90 50  – – Cultures of micro-organisms  Free  A  
3002 90 90  – – Other Free  A  
3003  Medicaments (excluding goods of heading 3002, 3005 or 3006) 
consisting of two or more constituents which have been mixed 
together for therapeutic or prophylactic uses, not put up in 
measured doses or in forms or packings for retail sale  
3003 10 00  –  Containing penicillins or derivatives thereof, with a penicillanic 
acid structure, or streptomycins or their derivatives  Free  A  
3003 20 00  –  Containing other antibiotics  Free  A  
– Containing hormones or other products of heading 2937 but 
not containing antibiotics  
3003 31 00  – – Containing insulin  Free  A  
3003 39 00  – – Other Free  A  
3003 40 00  –  Containing alkaloids or derivatives thereof but not containing 
hormones or other products of heading 2937 or antibiotics  Free  A  
3003 90  –  Other 
3003 90 10  – – Containing iodine or iodine compounds  Free  A  
3003 90 90  – – Other Free  A  
3004  Medicaments (excluding goods of heading 3002, 3005 or 3006) 
consisting of mixed or unmixed products for therapeutic or 
prophylactic uses, put up in measured doses (including those in 
the form of transdermal administration systems) or in forms or 
packings for retail sale  
3004 10  –  Containing penicillins or derivatives thereof, with a penicillanic 
acid structure, or streptomycins or their derivatives  
3004 10 10  – – Containing, as active substances, only penicillins or derivatives 
thereof with a penicillanic acid structure  Free  A  
3004 10 90  – – Other Free  A  
3004 20  –  Containing other antibiotics  
3004 20 10  – – Put up in forms or in packings of a kind sold by retail  Free  A  
3004 20 90  – – Other Free  A  
– Containing hormones or other products of heading 2937 but 
not containing antibiotics  
3004 31  – – Containing insulin  
3004 31 10  – – – Put up in forms or in packings of a kind sold by retail  Free  A  
3004 31 90  – – – Other Free  AEN 15.12.2012 Official Journal of the European Union 329
CN 2007  Description  Base rate Category  Comments  
3004 32  – – Containing corticosteroid hormones, their derivatives or 
structural analogues  
3004 32 10  – – – Put up in forms or in packings of a kind sold by retail  Free  A  
3004 32 90  – – – Other Free  A  
3004 39  – – Other 
3004 39 10  – – – Put up in forms or in packings of a kind sold by retail  Free  A  
3004 39 90  – – – Other Free  A  
3004 40  –  Containing alkaloids or derivatives thereof but not containing 
hormones, other products of heading 2937 or antibiotics  
3004 40 10  – – Put up in forms or in packings of a kind sold by retail  Free  A  
3004 40 90  – – Other Free  A  
3004 50  –  Other medicaments containing vitamins or other products of 
heading 2936  
3004 50 10  – – Put up in forms or in packings of a kind sold by retail  Free  A  
3004 50 90  – – Other Free  A  
3004 90  –  Other  
– – Put up in forms or in packings of a kind sold by retail  
3004 90 11  – – – Containing iodine or iodine compounds  Free  A  
3004 90 19  – – – Other Free  A  
– – Other 
3004 90 91  – – – Containing iodine or iodine compounds  Free  A  
3004 90 99  – – – Other Free  A  
3005  Wadding, gauze, bandages and similar articles (for example, 
dressings, adhesive plasters, poultices), impregnated or coated 
with pharmaceutical substances or put up in forms or packings 
for retail sale for medical, surgical, dental or veterinary purposes  
3005 10 00  –  Adhesive dressings and other articles having an adhesive layer  Free  A  
3005 90  –  Other 
3005 90 10  – – Wadding and articles of wadding  Free  A  
– – Other  
– – – Of textile materials  
3005 90 31  – – – –  Gauze and articles of gauze  Free  A  
– – – –  OtherEN 330 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3005 90 51  – – – – –  Of nonwoven fabrics  Free  A  
3005 90 55  – – – – –  Other Free  A  
3005 90 99  – – – Other Free  A  
3006  Pharmaceutical goods specified in note 4 to this chapter  
3006 10  –  Sterile surgical catgut, similar sterile suture materials (including 
sterile absorbable surgical or dental yarns) and sterile tissue 
adhesives for surgical wound closure; sterile laminaria and 
sterile laminaria tents; sterile absorbable surgical or dental 
haemostatics; sterile surgical or dental adhesion barriers, 
whether or not absorbable  
3006 10 10  – – Sterile surgical catgut  Free  A  
3006 10 30  – – Sterile surgical or dental adhesion barriers, whether or not 
absorbable  6,5 C  
3006 10 90  – – Other Free  A  
3006 20 00  –  Blood-grouping reagents  Free  A  
3006 30 00  –  Opacifying preparations for X-ray examinations; diagnostic 
reagents designed to be administered to the patient  Free  A  
3006 40 00  –  Dental cements and other dental fillings; bone reconstruction 
cements  Free A  
3006 50 00  –  First-aid boxes and kits  Free  A  
3006 60  –  Chemical contraceptive preparations based on hormones, on 
other products of heading 2937 or on spermicides  
– – Based on hormones or on other products of heading 2937  
3006 60 11  – – – Put up in forms or in packings of a kind sold by retail  Free  A  
3006 60 19  – – – Other Free  A  
3006 60 90  – – Based on spermicides  Free  A  
3006 70 00  –  Gel preparations designed to be used in human or veterinary 
medicine as a lubricant for parts of the body for surgical oper ­
ations or physical examinations or as a coupling agent between 
the body and medical instruments  6,5 C  
– Other 
3006 91 00  – – Appliances identifiable for ostomy use  6,5 C  
3006 92 00  – – Waste pharmaceuticals  Free  A  
31 CHAPTER 31 - FERTILISERS  
3101 00 00  Animal or vegetable fertilisers, whether or not mixed together or 
chemically treated; fertilisers produced by the mixing or chemical 
treatment of animal or vegetable products  Free  AEN 15.12.2012 Official Journal of the European Union 331
CN 2007  Description  Base rate Category  Comments  
3102  Mineral or chemical fertilisers, nitrogenous  
3102 10  –  Urea, whether or not in aqueous solution  
3102 10 10  – – Urea containing more than 45 % by weight of nitrogen on the 
dry anhydrous product  6,5 A  
3102 10 90  – – Other 6,5 A  
– Ammonium sulphate; double salts and mixtures of ammonium 
sulphate and ammonium nitrate  
3102 21 00  – – Ammonium sulphate  6,5 A  
3102 29 00  – – Other 6,5 A  
3102 30  –  Ammonium nitrate, whether or not in aqueous solution  
3102 30 10  – – In aqueous solution  6,5 A  
3102 30 90  – – Other 6,5 A  
3102 40  –  Mixtures of ammonium nitrate with calcium carbonate or other 
inorganic non-fertilising substances  
3102 40 10  – – With a nitrogen content not exceeding 28 % by weight  6,5 A  
3102 40 90  – – With a nitrogen content exceeding 28 % by weight  6,5 A  
3102 50  –  Sodium nitrate  
3102 50 10  – – Natural sodium nitrate  Free  A  
3102 50 90  – – Other 6,5 A  
3102 60 00  –  Double salts and mixtures of calcium nitrate and ammonium 
nitrate  6,5 A  
3102 80 00  –  Mixtures of urea and ammonium nitrate in aqueous or 
ammoniacal solution  6,5 A  
3102 90 00  –  Other, including mixtures not specified in the foregoing 
subheadings  6,5 A  
3103  Mineral or chemical fertilisers, phosphatic  
3103 10  –  Superphosphates 
3103 10 10  – – Containing more than 35 % by weight of diphosphorus 
pentaoxide  4,8 A  
3103 10 90  – – Other 4,8 A  
3103 90 00  –  Other Free  A  
3104  Mineral or chemical fertilisers, potassic  
3104 20  –  Potassium chlorideEN 332 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3104 20 10  – – With a potassium content evaluated as K  2 O, by weight, not 
exceeding 40 % on the dry anhydrous product  Free  A  
3104 20 50  – – With a potassium content evaluated as K  2 O, by weight, 
exceeding 40 % but not exceeding 62 % on the dry 
anhydrous product  Free  A  
3104 20 90  – – With a potassium content evaluated as K  2 O, by weight, 
exceeding 62 % on the dry anhydrous product  Free  A  
3104 30 00  –  Potassium sulphate  Free  A  
3104 90 00  –  Other Free  A  
3105  Mineral or chemical fertilisers containing two or three of the ferti ­
lising elements nitrogen, phosphorus and potassium; other ferti ­
lisers; goods of this chapter in tablets or similar forms or in 
packages of a gross weight not exceeding 10 kg  
3105 10 00  –  Goods of this chapter in tablets or similar forms or in packages 
of a gross weight not exceeding 10 kg  6,5 A  
3105 20  –  Mineral or chemical fertilisers containing the three fertilising 
elements nitrogen, phosphorus and potassium  
3105 20 10  – – With a nitrogen content exceeding 10 % by weight on the dry 
anhydrous product  6,5 A  
3105 20 90  – – Other 6,5 A  
3105 30 00  –  Diammonium hydrogenorthophosphate (diammonium phos ­
phate) 6,5 A  
3105 40 00  –  Ammonium dihydrogenorthophosphate (monoammonium phos ­
phate) and mixtures thereof with diammonium hydrogenorth ­
ophosphate (diammonium phosphate)  6,5 A  
– Other mineral or chemical fertilisers containing the two ferti ­
lising elements nitrogen and phosphorus  
3105 51 00  – – Containing nitrates and phosphates  6,5 A  
3105 59 00  – – Other 6,5 A  
3105 60  –  Mineral or chemical fertilisers containing the two fertilising 
elements phosphorus and potassium  
3105 60 10  – – Potassic superphosphates  3,2 A  
3105 60 90  – – Other 3,2 A  
3105 90  –  Other 
3105 90 10  – – Natural potassic sodium nitrate, consisting of a natural mixture 
of sodium nitrate and potassium nitrate (the proportion of 
potassium nitrate may be as high as 44 %), of a total 
nitrogen content not exceeding 16,3 % by weight on the dry 
anhydrous product  Free  A  
– – OtherEN 15.12.2012 Official Journal of the European Union 333
CN 2007  Description  Base rate Category  Comments  
3105 90 91  – – – With a nitrogen content exceeding 10 % by weight on the dry 
anhydrous product  6,5 A  
3105 90 99  – – – Other 3,2 A  
32 CHAPTER 32 - TANNING OR DYEING EXTRACTS; TANNINS 
AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER 
COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND 
OTHER MASTICS; INKS  
3201  Tanning extracts of vegetable origin; tannins and their salts, ethers, 
esters and other derivatives  
3201 10 00  –  Quebracho extract  Free  A  
3201 20 00  –  Wattle extract  6,5 C  
3201 90  –  Other 
3201 90 20  – – Sumach extract, vallonia extract, oak extract or chestnut extract  5,8 B  
3201 90 90  – – Other 5,3 A  
3202  Synthetic organic tanning substances; inorganic tanning 
substances; tanning preparations, whether or not containing 
natural tanning substances; enzymatic preparations for pre-tanning  
3202 10 00  –  Synthetic organic tanning substances  5,3 A  
3202 90 00  –  Other 5,3 A  
3203 00  Colouring matter of vegetable or animal origin (including dyeing 
extracts but excluding animal black), whether or not chemically 
defined; preparations as specified in note 3 to this chapter based 
on colouring matter of vegetable or animal origin  
3203 00 10  –  Colouring matter of vegetable origin and preparations based 
thereon  Free A  
3203 00 90  –  Colouring matter of animal origin and preparations based 
thereon  2,5 A  
3204  Synthetic organic colouring matter, whether or not chemically 
defined; preparations as specified in note 3 to this chapter based 
on synthetic organic colouring matter; synthetic organic products 
of a kind used as fluorescent brightening agents or as lumino ­
phores, whether or not chemically defined  
– Synthetic organic colouring matter and preparations based 
thereon as specified in note 3 to this chapter  
3204 11 00  – – Disperse dyes and preparations based thereon  6,5 A  
3204 12 00  – – Acid dyes, whether or not premetallized, and preparations 
based thereon; mordant dyes and preparations based thereon  6,5 A  
3204 13 00  – – Basic dyes and preparations based thereon  6,5 A  
3204 14 00  – – Direct dyes and preparations based thereon  6,5 AEN 334 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3204 15 00  – – Vat dyes (including those usable in that state as pigments) and 
preparations based thereon  6,5 A  
3204 16 00  – – Reactive dyes and preparations based thereon  6,5 A  
3204 17 00  – – Pigments and preparations based thereon  6,5 A  
3204 19 00  – – Other, including mixtures of colouring matter of two or more 
of the subheadings 3204 11 to 3204 19  6,5 A  
3204 20 00  –  Synthetic organic products of a kind used as fluorescent 
brightening agents  6 A  
3204 90 00  –  Other 6,5 A  
3205 00 00  Colour lakes; preparations as specified in note 3 to this chapter 
based on colour lakes  6,5 A  
3206  Other colouring matter; preparations as specified in note 3 to this 
chapter, other than those of heading 3203, 3204 or 3205; 
inorganic products of a kind used as luminophores, whether or 
not chemically defined  
– Pigments and preparations based on titanium dioxide  
3206 11 00  – – Containing 80 % or more by weight of titanium dioxide 
calculated on the dry matter  6 A  
3206 19 00  – – Other 6,5 A  
3206 20 00  –  Pigments and preparations based on chromium compounds  6,5 A  
– Other colouring matter and other preparations  
3206 41 00  – – Ultramarine and preparations based thereon  6,5 A  
3206 42 00  – – Lithopone and other pigments and preparations based on zinc 
sulphide 6,5 A  
3206 49  – – Other 
3206 49 10  – – – Magnetite  Free  A  
3206 49 30  – – – Pigments and preparations based on cadmium compounds  6,5 A  
3206 49 80  – – – Other 6,5 A  
3206 50 00  –  Inorganic products of a kind used as luminophores  5,3 A  
3207  Prepared pigments, prepared opacifiers and prepared colours, 
vitrifiable enamels and glazes, engobes (slips), liquid lustres and 
similar preparations, of a kind used in the ceramic, enamelling 
or glass industry; glass frit and other glass, in the form of 
powder, granules or flakes  
3207 10 00  –  Prepared pigments, prepared opacifiers, prepared colours and 
similar preparations  6,5 A  
3207 20  –  Vitrifiable enamels and glazes, engobes (slips) and similar prep ­
arationsEN 15.12.2012 Official Journal of the European Union 335
CN 2007  Description  Base rate Category  Comments  
3207 20 10  – – Engobes (slips)  5,3 A  
3207 20 90  – – Other 6,3 A  
3207 30 00  –  Liquid lustres and similar preparations  5,3 A  
3207 40  –  Glass frit and other glass, in the form of powder, granules or 
flakes  
3207 40 10  – – Glass of the variety known as  'enamel ' glass  3,7 A  
3207 40 20  – – Glass in the form of flakes of a length of 0,1 mm or more but 
not exceeding 3,5 mm and of a thickness of 2 micrometres or 
more but not exceeding 5 micrometres  Free A  
3207 40 30  – – Glass, in the form of powder or granules, containing by weight 
99 % or more of silicon dioxide  Free  A  
3207 40 80  – – Other 3,7 A  
3208  Paints and varnishes (including enamels and lacquers) based on 
synthetic polymers or chemically modified natural polymers, 
dispersed or dissolved in a non-aqueous medium; solutions as 
defined in note 4 to this chapter  
3208 10  –  Based on polyesters  
3208 10 10  – – Solutions as defined in note 4 to this chapter  6,5 A  
3208 10 90  – – Other 6,5 A  
3208 20  –  Based on acrylic or vinyl polymers  
3208 20 10  – – Solutions as defined in note 4 to this chapter  6,5 A  
3208 20 90  – – Other 6,5 A  
3208 90  –  Other  
– – Solutions as defined in note 4 to this chapter  
3208 90 11  – – – Polyurethane of 2,2'-(tert-butylimino)diethanol and 4,4'- 
methylenedicyclohexyl diisocyanate, in the form of a 
solution in N,N-dimethylacetamide, containing by weight 
48 % or more of polymer  Free  A  
3208 90 13  – – – Copolymer of p-cresol and divinylbenzene, in the form of a 
solution in N,N-dimethylacetamide, containing by weight 
48 % or more of polymer  Free  A  
3208 90 19  – – – Other 6,5 A  
– – Other 
3208 90 91  – – – Based on synthetic polymers  6,5 A  
3208 90 99  – – – Based on chemically modified natural polymers  6,5 AEN 336 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3209  Paints and varnishes (including enamels and lacquers) based on 
synthetic polymers or chemically modified natural polymers, 
dispersed or dissolved in an aqueous medium  
3209 10 00  –  Based on acrylic or vinyl polymers  6,5 A  
3209 90 00  –  Other 6,5 A  
3210 00  Other paints and varnishes (including enamels, lacquers and 
distempers); prepared water pigments of a kind used for 
finishing leather  
3210 00 10  –  Oil paints and varnishes (including enamels and lacquers)  6,5 A  
3210 00 90  –  Other 6,5 A  
3211 00 00  Prepared driers  6,5 A  
3212  Pigments (including metallic powders and flakes) dispersed in non- 
aqueous media, in liquid or paste form, of a kind used in the 
manufacture of paints (including enamels); stamping foils; dyes 
and other colouring matter put up in forms or packings for 
retail sale  
3212 10  –  Stamping foils  
3212 10 10  – – With a basis of base metal  6,5 A  
3212 10 90  – – Other 6,5 A  
3212 90  –  Other  
– – Pigments (including metallic powders and flakes) dispersed in 
non-aqueous media, in liquid or paste form, of a kind used in 
the manufacture of paints (including enamels)  
3212 90 31  – – – With a basis of aluminium powder  6,5 A  
3212 90 38  – – – Other 6,5 A  
3212 90 90  – – Dyes and other colouring matter put up in forms or packings 
for retail sale  6,5 A  
3213  Artists', students' or signboard painters' colours, modifying tints, 
amusement colours and the like, in tablets, tubes, jars, bottles, pans 
or in similar forms or packings  
3213 10 00  –  Colours in sets  6,5 A  
3213 90 00  –  Other 6,5 A  
3214  Glaziers' putty, grafting putty, resin cements, caulking compounds 
and other mastics; painters' fillings; non-refractory surfacing prep ­
arations for façades, indoor walls, floors, ceilings or the like  
3214 10  –  Glaziers' putty, grafting putty, resin cements, caulking 
compounds and other mastics; painters' fillings  
3214 10 10  – – Glaziers' putty, grafting putty, resin cements, caulking 
compounds and other mastics  5 AEN 15.12.2012 Official Journal of the European Union 337
CN 2007  Description  Base rate Category  Comments  
3214 10 90  – – Painters' fillings  5  A  
3214 90 00  –  Other 5  A  
3215  Printing ink, writing or drawing ink and other inks, whether or not 
concentrated or solid  
– Printing ink  
3215 11 00  – – Black 6,5 A  
3215 19 00  – – Other 6,5 A  
3215 90  –  Other 
3215 90 10  – – Writing or drawing ink  6,5 A  
3215 90 80  – – Other 6,5 A  
33 CHAPTER 33 - ESSENTIAL OILS AND RESINOIDS; PERFUMERY, 
COSMETIC OR TOILET PREPARATIONS  
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 deter ­
penation of essential oils; aqueous distillates and aqueous 
solutions of essential oils  
– Essential oils of citrus fruit  
3301 12  – – Of orange  
3301 12 10  – – – Not deterpenated  7  A  
3301 12 90  – – – Deterpenated  4,4 A  
3301 13  – – Of lemon  
3301 13 10  – – – Not deterpenated  7  A  
3301 13 90  – – – Deterpenated  4,4 A  
3301 19  – – Other 
3301 19 20  – – – Not deterpenated  7  A  
3301 19 80  – – – Deterpenated  4,4 A  
– Essential oils other than those of citrus fruit  
3301 24  – – Of peppermint ( Mentha piperita ) 
3301 24 10  – – – Not deterpenated  Free  A  
3301 24 90  – – – Deterpenated  2,9 A  
3301 25  – – Of other mintsEN 338 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3301 25 10  – – – Not deterpenated  Free  A  
3301 25 90  – – – Deterpenated  2,9 A  
3301 29  – – Other  
– – – Of clove, niaouli and ylang-ylang  
3301 29 11  – – – – Not deterpenated  Free  A  
3301 29 31  – – – – Deterpenated  2,3 A  
– – – Other 
3301 29 41  – – – – Not deterpenated  Free  A  
– – – –  Deterpenated  
3301 29 71  – – – – –  Of geranium; of jasmin; of vetiver  2,3 A  
3301 29 79  – – – – –  Of lavender or of lavandin  2,9 A  
3301 29 91  – – – – –  Other 2,3 A  
3301 30 00  –  Resinoids  2  A  
3301 90  –  Other 
3301 90 10  – – Terpenic by-products of the deterpenation of essential oils  2,3 A  
– – Extracted oleoresins  
3301 90 21  – – – Of liquorice and hops  3,2 A  
3301 90 30  – – – Other Free  A  
3301 90 90  – – Other 3  A  
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  
– – Of a kind used in the drink industries  
– – – Preparations containing all flavouring agents characterizing a 
beverage  
3302 10 10  – – – – Of an actual alcoholic strength by volume exceeding 0,5 %  17,3 MIN 1 EUR/% 
vol/hl  A 
– – – –  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  12,8 AEN 15.12.2012 Official Journal of the European Union 339
CN 2007  Description  Base rate Category  Comments  
3302 10 29  – – – – –  Other 9 + EA Q  See paragraph 9 of 
Appendix 2 to Annex 
I; see paragraph 5, 
Section A of Annex I  
3302 10 40  – – – Other Free  A  
3302 10 90  – – Of a kind used in the food industries  Free  A  
3302 90  –  Other 
3302 90 10  – – Alcoholic solutions  Free  A  
3302 90 90  – – Other Free  A  
3303 00  Perfumes and toilet waters  
3303 00 10  –  Perfumes  Free  A  
3303 00 90  –  Toilet waters  Free  A  
3304  Beauty or make-up preparations and preparations for the care of 
the skin (other than medicaments), including sunscreen or suntan 
preparations; manicure or pedicure preparations  
3304 10 00  –  Lip make-up preparations  Free  A  
3304 20 00  –  Eye make-up preparations  Free  A  
3304 30 00  –  Manicure or pedicure preparations  Free  A  
– Other 
3304 91 00  – – Powders, whether or not compressed  Free  A  
3304 99 00  – – Other Free  A  
3305  Preparations for use on the hair  
3305 10 00  –  Shampoos  Free  A  
3305 20 00  –  Preparations for permanent waving or straightening  Free  A  
3305 30 00  –  Hair lacquers  Free  A  
3305 90  –  Other 
3305 90 10  – – Hair lotions  Free  A  
3305 90 90  – – Other Free  A  
3306  Preparations for oral or dental hygiene, including denture fixative 
pastes and powders; yarn used to clean between the teeth (dental 
floss), in individual retail packages  
3306 10 00  –  Dentifrices  Free  A  
3306 20 00  –  Yarn used to clean between the teeth (dental floss)  4  AEN 340 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3306 90 00  –  Other Free  A  
3307  Pre-shave, shaving or aftershave preparations, personal deodorants, 
bath preparations, depilatories and other perfumery, cosmetic or 
toilet preparations, not elsewhere specified or included; prepared 
room deodorisers, whether or not perfumed or having disinfectant 
properties  
3307 10 00  –  Pre-shave, shaving or aftershave preparations  6,5 A  
3307 20 00  –  Personal deodorants and antiperspirants  6,5 A  
3307 30 00  –  Perfumed bath salts and other bath preparations  6,5 A  
– Preparations for perfuming or deodorising rooms, including 
odoriferous preparations used during religious rites  
3307 41 00  – – 'Agarbatti ' and other odoriferous preparations which operate by 
burning  6,5 A  
3307 49 00  – – Other 6,5 A  
3307 90 00  –  Other 6,5 A  
34 CHAPTER 34 - SOAP, ORGANIC SURFACE-ACTIVE AGENTS, 
WASHING PREPARATIONS, LUBRICATING PREPARATIONS, 
ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR 
SCOURING PREPARATIONS, CANDLES AND SIMILAR 
ARTICLES, MODELLING PASTES,  'DENTAL WAXES ' AND 
DENTAL PREPARATIONS WITH A BASIS OF PLASTER  
3401  Soap; organic surface-active products and preparations for use as 
soap, in the form of bars, cakes, moulded pieces or shapes, 
whether or not containing soap; organic surface-active products 
and preparations for washing the skin, in the form of liquid or 
cream and put up for retail sale, whether or not containing soap; 
paper, wadding, felt and nonwovens, impregnated, coated or 
covered with soap or detergent  
– Soap and organic surface-active products and preparations, in the 
form of bars, cakes, moulded pieces or shapes, and paper, 
wadding, felt and nonwovens, impregnated, coated or covered 
with soap or detergent  
3401 11 00  – – For toilet use (including medicated products)  Free  A  
3401 19 00  – – Other Free  A  
3401 20  –  Soap in other forms  
3401 20 10  – – Flakes, wafers, granules or powders  Free  A  
3401 20 90  – – Other Free  A  
3401 30 00  –  Organic surface-active products and preparations for washing the 
skin, in the form of liquid or cream and put up for retail sale, 
whether or not containing soap  4 A  
3402  Organic surface-active agents (other than soap); surface-active prep ­
arations, washing preparations (including auxiliary washing prep ­
arations) and cleaning preparations, whether or not containing 
soap, other than those of heading 3401EN 15.12.2012 Official Journal of the European Union 341
CN 2007  Description  Base rate Category  Comments  
– Organic surface-active agents, whether or not put up for retail 
sale 
3402 11  – – Anionic  
3402 11 10  – – – Aqueous solution containing by weight 30 % or more but not 
more than 50 % of disodium alkyl [oxydi(benzenesulphonate)]  Free  A  
3402 11 90  – – – Other 4  A  
3402 12 00  – – Cationic  4  A  
3402 13 00  – – Non-ionic  4  A  
3402 19 00  – – Other 4  A  
3402 20  –  Preparations put up for retail sale  
3402 20 20  – – Surface-active preparations  4  A  
3402 20 90  – – Washing preparations and cleaning preparations  4  A  
3402 90  –  Other 
3402 90 10  – – Surface-active preparations  4  A  
3402 90 90  – – Washing preparations and cleaning preparations  4  A  
3403  Lubricating preparations (including cutting-oil preparations, bolt or 
nut release preparations, anti-rust or anti-corrosion preparations 
and mould-release preparations, based on lubricants) and prep ­
arations of a kind used for the oil or grease treatment of textile 
materials, leather, furskins or other materials, but excluding prep ­
arations containing, as basic constituents, 70 % or more by weight 
of petroleum oils or of oils obtained from bituminous minerals  
– Containing petroleum oils or oils obtained from bituminous 
minerals  
3403 11 00  – – Preparations for the treatment of textile materials, leather, 
furskins or other materials  4,6 A  
3403 19  – – Other 
3403 19 10  – – – Containing 70 % or more by weight of petroleum oils or of 
oils obtained from bituminous minerals but not as the basic 
constituent  6,5 A  
– – – Other 
3403 19 91  – – – –  Preparations for lubricating machines, appliances and 
vehicles 4,6 A  
3403 19 99  – – – –  Other 4,6 A  
– Other 
3403 91 00  – – Preparations for the treatment of textile materials, leather, 
furskins or other materials  4,6 AEN 342 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3403 99  – – Other 
3403 99 10  – – – Preparations for lubricating machines, appliances and vehicles  4,6 A  
3403 99 90  – – – Other 4,6 A  
3404  Artificial waxes and prepared waxes  
3404 20 00  –  Of poly(oxyethylene) (polyethylene glycol)  Free  A  
3404 90  –  Other 
3404 90 10  – – Prepared waxes, including sealing waxes  Free  A  
3404 90 80  – – Other Free  A  
3405  Polishes and creams, for footwear, furniture, floors, coachwork, 
glass or metal, scouring pastes and powders and similar prep ­
arations (whether or not in the form of paper, wadding, felt, 
nonwovens, cellular plastics or cellular rubber, impregnated, 
coated or covered with such preparations), excluding waxes of 
heading 3404  
3405 10 00  –  Polishes, creams and similar preparations, for footwear or leather  Free  A  
3405 20 00  –  Polishes, creams and similar preparations, for the maintenance of 
wooden furniture, floors or other woodwork  Free A  
3405 30 00  –  Polishes and similar preparations for coachwork, other than 
metal polishes  Free  A  
3405 40 00  –  Scouring pastes and powders and other scouring preparations  Free  A  
3405 90  –  Other 
3405 90 10  – – Metal polishes  Free  A  
3405 90 90  – – Other Free  A  
3406 00  Candles, tapers and the like  
– Candles  
3406 00 11  – – Plain, not perfumed  Free  A  
3406 00 19  – – Other Free  A  
3406 00 90  –  Other Free  A  
3407 00 00  Modelling pastes, including those put up for children's amusement; 
preparations known as  'dental wax ' or as  'dental impression 
compounds ', put up in sets, in packings for retail sale or in 
plates, horseshoe shapes, sticks or similar forms; other preparations 
for use in dentistry, with a basis of plaster (of calcined gypsum or 
calcium sulphate)  Free  A  
35 CHAPTER 35 - ALBUMINOIDAL SUBSTANCES; MODIFIED 
STARCHES; GLUES; ENZYMES  
3501  Casein, caseinates and other casein derivatives; casein gluesEN 15.12.2012 Official Journal of the European Union 343
CN 2007  Description  Base rate Category  Comments  
3501 10  –  Casein  
3501 10 10  – – For the manufacture of regenerated textile fibres  Free  A  
3501 10 50  – – For industrial uses other than the manufacture of foodstuffs or 
fodder  3,2 A  
3501 10 90  – – Other 9  A  
3501 90  –  Other 
3501 90 10  – – Casein glues  8,3 A  
3501 90 90  – – Other 6,4 A  
3502  Albumins (including concentrates of two or more whey proteins, 
containing by weight more than 80 % whey proteins, calculated on 
the dry matter), albuminates and other albumin derivatives  
– Egg albumin  
3502 11  – – Dried  
3502 11 10  – – – Unfit, or to be rendered unfit, for human consumption  Free  A  
3502 11 90  – – – Other 123,5 EUR/ 
100 kg/net  F 
3502 19  – – Other 
3502 19 10  – – – Unfit, or to be rendered unfit, for human consumption  Free  A  
3502 19 90  – – – Other 16,7 EUR/ 
100 kg/net  F 
3502 20  –  Milk albumin, including concentrates of two or more whey 
proteins  
3502 20 10  – – Unfit, or to be rendered unfit, for human consumption  Free  A  
– – Other 
3502 20 91  – – – Dried (for example, in sheets, scales, flakes, powder)  123,5 EUR/ 
100 kg/net  F 
3502 20 99  – – – Other 16,7 EUR/ 
100 kg/net  F 
3502 90  –  Other  
– – Albumins, other than egg albumin and milk albumin (lact ­
albumin)  
3502 90 20  – – – Unfit, or to be rendered unfit, for human consumption  Free  A  
3502 90 70  – – – Other 6,4 B  
3502 90 90  – – Albuminates and other albumin derivatives  7,7 AEN 344 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3503 00  Gelatin (including gelatin in rectangular (including square) sheets, 
whether or not surface-worked or coloured) and gelatin derivatives; 
isinglass; other glues of animal origin, excluding casein glues of 
heading 3501  
3503 00 10  –  Gelatin and derivatives thereof  7,7 A  
3503 00 80  –  Other 7,7 A  
3504 00 00  Peptones and their derivatives; other protein substances and their 
derivatives, not elsewhere specified or included; hide powder, 
whether or not chromed  3,4 A  
3505  Dextrins and other modified starches (for example, pregelatinised 
or esterified starches); glues based on starches, or on dextrins or 
other modified starches  
3505 10  –  Dextrins and other modified starches  
3505 10 10  – – Dextrins  9 + 17,7 EUR/ 
100 kg/net  F 
– – Other modified starches  
3505 10 50  – – – Starches, esterified or etherified  7,7 A  
3505 10 90  – – – Other 9 + 17,7 EUR/ 
100 kg/net  F 
3505 20  –  Glues  
3505 20 10  – – Containing, by weight, less than 25 % of starches or dextrins or 
other modified starches  8,3 + 4,5 EUR/ 
100 kg/net MAX 
11,5 F 
3505 20 30  – – Containing, by weight, 25 % or more but less than 55 % of 
starches or dextrins or other modified starches  8,3 + 8,9 EUR/ 
100 kg/net MAX 
11,5 F 
3505 20 50  – – Containing, by weight, 55 % or more but less than 80 % of 
starches or dextrins or other modified starches  8,3 + 14,2 EUR/ 
100 kg/net MAX 
11,5 F 
3505 20 90  – – Containing, by weight, 80 % or more of starches or dextrins or 
other modified starches  8,3 + 17,7 EUR/ 
100 kg/net MAX 
11,5 F 
3506  Prepared glues and other prepared adhesives, not elsewhere 
specified or included; products suitable for use as glues or 
adhesives, put up for retail sale as glues or adhesives, not 
exceeding a net weight of 1 kg  
3506 10 00  –  Products suitable for use as glues or adhesives, put up for retail 
sale as glues or adhesives, not exceeding a net weight of 1 kg  6,5 A  
– Other 
3506 91 00  – – Adhesives based on polymers of headings 3901 to 3913 or on 
rubber  6,5 A  
3506 99 00  – – Other 6,5 AEN 15.12.2012 Official Journal of the European Union 345
CN 2007  Description  Base rate Category  Comments  
3507  Enzymes; prepared enzymes not elsewhere specified or included  
3507 10 00  –  Rennet and concentrates thereof  6,3 A  
3507 90  –  Other 
3507 90 10  – – Lipoprotein lipase Free  A  
3507 90 20  – – Aspergillus alkaline protease  Free  A  
3507 90 90  – – Other 6,3 A  
36 CHAPTER 36 - EXPLOSIVES; PYROTECHNIC PRODUCTS; 
MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE 
PREPARATIONS  
3601 00 00  Propellent powders  5,7 A  
3602 00 00  Prepared explosives, other than propellent powders  6,5 A  
3603 00  Safety fuses; detonating fuses; percussion or detonating caps; 
igniters; electric detonators  
3603 00 10  –  Safety fuses; detonating fuses  6  A  
3603 00 90  –  Other 6,5 A  
3604  Fireworks, signalling flares, rain rockets, fog signals and other 
pyrotechnic articles  
3604 10 00  –  Fireworks  6,5 A  
3604 90 00  –  Other 6,5 A  
3605 00 00  Matches, other than pyrotechnic articles of heading 3604  6,5 A  
3606  Ferro-cerium and other pyrophoric alloys in all forms; articles of 
combustible materials as specified in note 2 to this chapter  
3606 10 00  –  Liquid or liquefied-gas fuels in containers of a kind used for 
filling or refilling cigarette or similar lighters and of a capacity 
not exceeding 300 cm  3 6,5 A  
3606 90  –  Other 
3606 90 10  – – Ferro-cerium and other pyrophoric alloys in all forms  6  A  
3606 90 90  – – Other 6,5 A  
37 CHAPTER 37 - PHOTOGRAPHIC OR CINEMATOGRAPHIC 
GOODS  
3701  Photographic plates and film in the flat, sensitized, unexposed, of 
any material other than paper, paperboard or textiles; instant print 
film in the flat, sensitised, unexposed, whether or not in packs  
3701 10  –  For X-ray  
3701 10 10  – – For medical, dental or veterinary use  6,5 AEN 346 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3701 10 90  – – Other 6,5 A  
3701 20 00  –  Instant print film  6,5 A  
3701 30 00  –  Other plates and film, with any side exceeding 255 mm  6,5 A  
– Other 
3701 91 00  – – For colour photography (polychrome)  6,5 A  
3701 99 00  – – Other 6,5 A  
3702  Photographic film in rolls, sensitised, unexposed, of any material 
other than paper, paperboard or textiles; instant print film in rolls, 
sensitised, unexposed  
3702 10 00  –  For X-ray  6,5 A  
– Other film, without perforations, of a width not exceeding 
105 mm  
3702 31  – – For colour photography (polychrome)  
3702 31 20  – – – Of a length not exceeding 30 m  6,5 A  
– – – Of a length exceeding 30 m  
3702 31 91  – – – – Colour negative film: of a width of 75 mm or more but not 
exceeding 105 mm and of a length of 100 m or more for 
the manufacture of instant-picture film-packs  Free  A  
3702 31 98  – – – – Other 6,5 A  
3702 32  – – Other, with silver halide emulsion  
– – – Of a width not exceeding 35 mm  
3702 32 10  – – – – Microfilm; film for the graphic arts  6,5 A  
3702 32 20  – – – – Other 5,3 A  
– – – Of a width exceeding 35 mm  
3702 32 31  – – – – Microfilm  6,5 A  
3702 32 50  – – – – Film for the graphic arts  6,5 A  
3702 32 80  – – – – Other 6,5 A  
3702 39 00  – – Other 6,5 A  
– Other film, without perforations, of a width exceeding 105 mm  
3702 41 00  – – Of a width exceeding 610 mm and of a length exceeding 
200 m, for colour photography (polychrome) 6,5 A  
3702 42 00  – – Of a width exceeding 610 mm and of a length exceeding 
200 m, other than for colour photography  6,5 AEN 15.12.2012 Official Journal of the European Union 347
CN 2007  Description  Base rate Category  Comments  
3702 43 00  – – Of a width exceeding 610 mm and of a length not exceeding 
200 m  6,5 A  
3702 44 00  – – Of a width exceeding 105 mm but not exceeding 610 mm  6,5 A  
– Other film, for colour photography (polychrome) 
3702 51 00  – – Of a width not exceeding 16 mm and of a length not exceeding 
14 m  5,3 A  
3702 52 00  – – Of a width not exceeding 16 mm and of a length exceeding 
14 m  5,3 A  
3702 53 00  – – Of a width exceeding 16 mm but not exceeding 35 mm and of 
a length not exceeding 30 m, for slides  5,3 A  
3702 54  – – Of a width exceeding 16 mm but not exceeding 35 mm and of 
a length not exceeding 30 m, other than for slides  
3702 54 10  – – – Of a width exceeding 16 mm but not exceeding 24 mm  5  A  
3702 54 90  – – – Of a width exceeding 24 mm but not exceeding 35 mm  5  A  
3702 55 00  – – Of a width exceeding 16 mm but not exceeding 35 mm and of 
a length exceeding 30 m  5,3 A  
3702 56 00  – – Of a width exceeding 35 mm  6,5 A  
– Other 
3702 91  – – Of a width not exceeding 16 mm  
3702 91 20  – – – Film for the graphic arts  6,5 A  
3702 91 80  – – – Other 5,3 A  
3702 93  – – Of a width exceeding 16 mm but not exceeding 35 mm and of 
a length not exceeding 30 m  
3702 93 10  – – – Microfilm; film for the graphic arts  6,5 A  
3702 93 90  – – – Other 5,3 A  
3702 94  – – Of a width exceeding 16 mm but not exceeding 35 mm and of 
a length exceeding 30 m  
3702 94 10  – – – Microfilm; film for the graphic arts  6,5 A  
3702 94 90  – – – Other 5,3 A  
3702 95 00  – – Of a width exceeding 35 mm  6,5 A  
3703  Photographic paper, paperboard and textiles, sensitised, unexposed  
3703 10 00  –  In rolls of a width exceeding 610 mm  6,5 A  
3703 20  –  Other, for colour photography (polychrome) 
3703 20 10  – – For photographs obtained from reversal type film  6,5 AEN 348 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3703 20 90  – – Other 6,5 A  
3703 90  –  Other 
3703 90 10  – – Sensitised with silver or platinum salts  6,5 A  
3703 90 90  – – Other 6,5 A  
3704 00  Photographic plates, film, paper, paperboard and textiles, exposed 
but not developed  
3704 00 10  –  Plates and film  Free  A  
3704 00 90  –  Other 6,5 A  
3705  Photographic plates and film, exposed and developed, other than 
cinematographic film  
3705 10 00  –  For offset reproduction  5,3 A  
3705 90  –  Other 
3705 90 10  – – Microfilms  3,2 A  
3705 90 90  – – Other 5,3 A  
3706  Cinematographic film, exposed and developed, whether or not 
incorporating soundtrack or consisting only of soundtrack  
3706 10  –  Of a width of 35 mm or more  
3706 10 10  – – Consisting only of soundtrack  Free  A  
– – Other 
3706 10 91  – – – Negatives; intermediate positives  Free  A  
3706 10 99  – – – Other positives  5 EUR/100 m A  
3706 90  –  Other 
3706 90 10  – – Consisting only of soundtrack  Free  A  
– – Other 
3706 90 31  – – – Negatives; intermediate positives  Free  A  
– – – Other positives  
3706 90 51  – – – – Newsreels  Free  A  
– – – –  Other, of a width of  
3706 90 91  – – – – –  Less than 10 mm  Free  A  
3706 90 99  – – – – –  10 mm or more  3,5 EUR/100 m AEN 15.12.2012 Official Journal of the European Union 349
CN 2007  Description  Base rate Category  Comments  
3707  Chemical preparations for photographic uses (other than varnishes, 
glues, adhesives and similar preparations); unmixed products for 
photographic uses, put up in measured portions or put up for 
retail sale in a form ready for use  
3707 10 00  –  Sensitising emulsions  6  A  
3707 90  –  Other  
– – Developers and fixers  
– – – For colour photography (polychrome)  
3707 90 11  – – – –  For photographic film and plates  6  A  
3707 90 19  – – – –  Other 6  A  
3707 90 30  – – – Other 6  A  
3707 90 90  – – Other 6  A  
38 CHAPTER 38 - MISCELLANEOUS CHEMICAL PRODUCTS  
3801  Artificial graphite; colloidal or semi-colloidal graphite; preparations 
based on graphite or other carbon in the form of pastes, blocks, 
plates or other semi-manufactures  
3801 10 00  –  Artificial graphite  3,6 A  
3801 20  –  Colloidal or semi-colloidal graphite  
3801 20 10  – – Colloidal graphite in suspension in oil; semi-colloidal graphite  6,5 A  
3801 20 90  – – Other 4,1 A  
3801 30 00  –  Carbonaceous pastes for electrodes and similar pastes for furnace 
linings  5,3 A  
3801 90 00  –  Other 3,7 A  
3802  Activated carbon; activated natural mineral products; animal black, 
including spent animal black  
3802 10 00  –  Activated carbon  3,2 A  
3802 90 00  –  Other 5,7 A  
3803 00  Tall oil, whether or not refined  
3803 00 10  –  Crude  Free  A  
3803 00 90  –  Other 4,1 A  
3804 00  Residual lyes from the manufacture of wood pulp, whether or not 
concentrated, desugared or chemically treated, including lignin 
sulphonates, but excluding tall oil of heading 3803  
3804 00 10  –  Concentrated sulphite lye  5  AEN 350 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3804 00 90  –  Other 5  A  
3805  Gum, wood or sulphate turpentine and other terpenic oils 
produced by the distillation or other treatment of coniferous 
woods; crude dipentene; sulphite turpentine and other crude 
para-cymene; pine oil containing alpha-terpineol as the main 
constituent  
3805 10  –  Gum, wood or sulphate turpentine oils  
3805 10 10  – – Gum turpentine  4  A  
3805 10 30  – – Wood turpentine  3,7 A  
3805 10 90  – – Sulphate turpentine  3,2 A  
3805 90  –  Other 
3805 90 10  – – Pine oil  3,7 A  
3805 90 90  – – Other 3,4 A  
3806  Rosin and resin acids, and derivatives thereof; rosin spirit and rosin 
oils; run gums  
3806 10  –  Rosin and resin acids  
3806 10 10  – – Obtained from fresh oleoresins  5  A  
3806 10 90  – – Other 5  A  
3806 20 00  –  Salts of rosin, of resin acids or of derivatives of rosin or resin 
acids, other than salts of rosin adducts  4,2 A  
3806 30 00  –  Ester gums  6,5 A  
3806 90 00  –  Other 4,2 A  
3807 00  Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable 
pitch; brewers' pitch and similar preparations based on rosin, resin 
acids or on vegetable pitch  
3807 00 10  –  Wood tar 2,1 A  
3807 00 90  –  Other 4,6 A  
3808  Insecticides, rodenticides, fungicides, herbicides, anti-sprouting 
products and plant-growth regulators, disinfectants and similar 
products, put up in forms or packings for retail sale or as prep ­
arations or articles (for example, sulphur-treated bands, wicks and 
candles, and fly-papers)  
3808 50 00  –  Goods specified in subheading note 1 to this Chapter  6  A  
– Other 
3808 91  – – Insecticides  
3808 91 10  – – – Based on pyrethroids  6  AEN 15.12.2012 Official Journal of the European Union 351
CN 2007  Description  Base rate Category  Comments  
3808 91 20  – – – Based on chlorinated hydrocarbons  6  A  
3808 91 30  – – – Based on carbamates  6  A  
3808 91 40  – – – Based on organophosphorus compounds  6  A  
3808 91 90  – – – Other 6  A  
3808 92  – – Fungicides  
– – – Inorganic  
3808 92 10  – – – –  Preparations based on copper compounds  4,6 A  
3808 92 20  – – – –  Other 6  A  
– – – Other 
3808 92 30  – – – –  Based on dithiocarbamates  6  A  
3808 92 40  – – – –  Based on benzimidazoles  6  A  
3808 92 50  – – – –  Based on diazoles or triazoles  6  A  
3808 92 60  – – – –  Based on diazines or morpholines  6  A  
3808 92 90  – – – –  Other 6  A  
3808 93  – – Herbicides, anti-sprouting products and plant-growth regulators  
– – – Herbicides  
3808 93 11  – – – –  Based on phenoxy-phytohormones 6  A  
3808 93 13  – – – –  Based on triazines  6  A  
3808 93 15  – – – –  Based on amides  6  A  
3808 93 17  – – – –  Based on carbamates  6  A  
3808 93 21  – – – –  Based on dinitroaniline derivatives  6  A  
3808 93 23  – – – –  Based on derivatives of urea, of uracil or of sulphonylurea  6  A  
3808 93 27  – – – –  Other 6  A  
3808 93 30  – – – Anti-sprouting products  6  A  
3808 93 90  – – – Plant-growth regulators  6,5 A  
3808 94  – – Disinfectants  
3808 94 10  – – – Based on quaternary ammonium salts  6  A  
3808 94 20  – – – Based on halogenated compounds  6  A  
3808 94 90  – – – Other 6  AEN 352 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3808 99  – – Other 
3808 99 10  – – – Rodenticides  6  A  
3808 99 90  – – – Other 6  A  
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  
3809 10  –  With a basis of amylaceous substances  
3809 10 10  – – Containing by weight of such substances less than 55 %  8,3 + 8,9 EUR/ 
100 kg/net MAX 
12,8 F 
3809 10 30  – – Containing by weight of such substances 55 % or more but less 
than 70 %  8,3 + 12,4 EUR/ 
100 kg/net MAX 
12,8 F 
3809 10 50  – – Containing by weight of such substances 70 % or more but less 
than 83 %  8,3 + 15,1 EUR/ 
100 kg/net MAX 
12,8 F 
3809 10 90  – – Containing by weight of such substances 83 % or more  8,3 + 17,7 EUR/ 
100 kg/net MAX 
12,8  F 
– Other 
3809 91 00  – – Of a kind used in the textile or like industries  6,3 A  
3809 92 00  – – Of a kind used in the paper or like industries  6,3 A  
3809 93 00  – – Of a kind used in the leather or like industries  6,3 A  
3810  Pickling preparations for metal surfaces; fluxes and other auxiliary 
preparations for soldering, brazing or welding; soldering, brazing 
or welding powders and pastes consisting of metal and other 
materials; preparations of a kind used as cores or coatings for 
welding electrodes or rods  
3810 10 00  –  Pickling preparations for metal surfaces; soldering, brazing or 
welding powders and pastes consisting of metal and other 
materials  6,5 A  
3810 90  –  Other 
3810 90 10  – – Preparations of a kind used as cores or coatings for welding 
electrodes and rods  4,1 A  
3810 90 90  – – Other 5  A  
3811  Anti-knock preparations, oxidation inhibitors, gum inhibitors, 
viscosity improvers, anti-corrosive preparations and other 
prepared additives, for mineral oils (including gasoline) or for 
other liquids used for the same purposes as mineral oils  
– Anti-knock preparationsEN 15.12.2012 Official Journal of the European Union 353
CN 2007  Description  Base rate Category  Comments  
3811 11  – – Based on lead compounds  
3811 11 10  – – – Based on tetraethyl-lead  6,5 A  
3811 11 90  – – – Other 5,8 A  
3811 19 00  – – Other 5,8 A  
– Additives for lubricating oils  
3811 21 00  – – Containing petroleum oils or oils obtained from bituminous 
minerals  5,3 A  
3811 29 00  – – Other 5,8 A  
3811 90 00  –  Other 5,8 A  
3812  Prepared rubber accelerators; compound plasticisers for rubber or 
plastics, not elsewhere specified or included; anti-oxidising prep ­
arations and other compound stabilisers for rubber or plastics  
3812 10 00  –  Prepared rubber accelerators  6,3 A  
3812 20  –  Compound plasticisers for rubber or plastics  
3812 20 10  – – Reaction mixture containing benzyl 3-isobutyryloxy-1- 
isopropyl-2,2-dimethylpropyl phthalate and benzyl 3-isobu ­
tyryloxy-2,2,4-trimethylpentyl phthalate  Free A  
3812 20 90  – – Other 6,5 A  
3812 30  –  Anti-oxidising preparations and other compound stabilisers for 
rubber or plastics  
3812 30 20  – – Anti-oxidising preparations  6,5 A  
3812 30 80  – – Other 6,5 A  
3813 00 00  Preparations and charges for fire-extinguishers; charged fire-extin ­
guishing grenades  6,5 A  
3814 00  Organic composite solvents and thinners, not elsewhere specified 
or included; prepared paint or varnish removers  
3814 00 10  –  Based on butyl acetate  6,5 A  
3814 00 90  –  Other 6,5 A  
3815  Reaction initiators, reaction accelerators and catalytic preparations, 
not elsewhere specified or included  
– Supported catalysts  
3815 11 00  – – With nickel or nickel compounds as the active substance  6,5 A  
3815 12 00  – – With precious metal or precious-metal compounds as the active 
substance  6,5 A  
3815 19  – – OtherEN 354 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3815 19 10  – – – Catalyst, in the form of grains of which 90 % or more by 
weight have a particle-size not exceeding 10 micrometres, 
consisting of a mixture of oxides on a magnesium-silicate 
support, containing by weight: 
— 20 % or more but not more than 35 % of copper and 
— 2 % or more but not more than 3 % of bismuth, and of 
an apparent specific gravity of 0,2 or more but not 
exceeding 1,0  Free  A  
3815 19 90  – – – Other 6,5 A  
3815 90  –  Other 
3815 90 10  – – Catalyst consisting of ethyltriphenylphosphonium acetate in the 
form of a solution in methanol  Free  A  
3815 90 90  – – Other 6,5 A  
3816 00 00  Refractory cements, mortars, concretes and similar compositions, 
other than products of heading 3801  2,7 A  
3817 00  Mixed alkylbenzenes and mixed alkylnaphthalenes, other than 
those of heading 2707 or 2902  
3817 00 50  –  Linear alkylbenzene  6,3 A  
3817 00 80  –  Other 6,3 A  
3818 00  Chemical elements doped for use in electronics, in the form of 
discs, wafers or similar forms; chemical compounds doped for use 
in electronics  
3818 00 10  –  Doped silicon  Free  A  
3818 00 90  –  Other Free  A  
3819 00 00  Hydraulic brake fluids and other prepared liquids for hydraulic 
transmission, not containing or containing less than 70 % by 
weight of petroleum oils or oils obtained from bituminous 
minerals  6,5 A  
3820 00 00  Anti-freezing preparations and prepared de-icing fluids  6,5 A  
3821 00 00  Prepared culture media for the development or maintenance of 
micro-organisms (including viruses and the like) or of plant, 
human or animal cells  5 A  
3822 00 00  Diagnostic or laboratory reagents on a backing, prepared diag ­
nostic or laboratory reagents whether or not on a backing, other 
than those of heading 3002 or 3006; certified reference materials  Free  A  
3823  Industrial monocarboxylic fatty acids; acid oils from refining; 
industrial fatty alcohols  
– Industrial monocarboxylic fatty acids; acid oils from refining  
3823 11 00  – – Stearic acid  5,1 A  
3823 12 00  – – Oleic acid 4,5 AEN 15.12.2012 Official Journal of the European Union 355
CN 2007  Description  Base rate Category  Comments  
3823 13 00  – – Tall oil fatty acids  2,9 A  
3823 19  – – Other 
3823 19 10  – – – Distilled fatty acids  2,9 A  
3823 19 30  – – – Fatty acid distillate  2,9 A  
3823 19 90  – – – Other 2,9 A  
3823 70 00  –  Industrial fatty alcohols  3,8 A  
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  
3824 10 00  –  Prepared binders for foundry moulds or cores  6,5 A  
3824 30 00  –  Non-agglomerated metal carbides mixed together or with 
metallic binders  5,3 A  
3824 40 00  –  Prepared additives for cements, mortars or concretes  6,5 A  
3824 50  –  Non-refractory mortars and concretes  
3824 50 10  – – Concrete ready to pour  6,5 A  
3824 50 90  – – Other 6,5 A  
3824 60  –  Sorbitol other than that of subheading 2905 44  
– – In aqueous solution  
3824 60 11  – – – Containing 2 % or less by weight of D-mannitol, calculated on 
the D-glucitol content  7,7 + 16,1 EUR/ 
100 kg/net  F 
3824 60 19  – – – Other 9,6 + 37,8 EUR/ 
100 kg/net  F 
– – Other 
3824 60 91  – – – Containing 2 % or less by weight of D-mannitol, calculated on 
the D-glucitol content  7,7 + 23 EUR/ 
100kg/net  F 
3824 60 99  – – – Other 9,6 + 53,7 EUR/ 
100 kg/net  F 
– Mixtures containing halogenated derivatives of methane, ethane 
or propane 
3824 71 00  – – Containing chlorofluorocarbons (CFCs), whether or not 
containing hydrochlorofluorocarbons (HCFCs), perfluor ­
ocarbons (PFCs) or hydrofluorocarbons (HFCs)  6,5 A  
3824 72 00  – – Containing bromochlorodifluoromethane, bromotrifluor ­
omethane or dibromotetrafluoroethanes  6,5 A  
3824 73 00  – – Containing hydrobromofluorocarbons (HBFCs)  6,5 AEN 356 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3824 74 00  – – Containing hydrochlorofluorocarbons (HCFCs), whether or not 
containing perfluorocarbons (PFCs) or hydrofluorocarbons 
(HFCs), but not containing chlorofluorocarbons (CFCs)  6,5 A  
3824 75 00  – – Containing carbon tetrachloride  6,5 A  
3824 76 00  – – Containing 1,1,1-trichloroethane (methyl chloroform)  6,5 A  
3824 77 00  – – Containing bromomethane (methyl bromide) or bromoch ­
loromethane  6,5 A  
3824 78 00  – – Containing perfluorocarbons (PFCs) or hydrofluorocarbons 
(HFCs), but not containing chlorofluorocarbons (CFCs) or 
hydrochlorofluorocarbons (HCFCs)  6,5 A  
3824 79 00  – – Other 6,5 A  
– Mixtures and preparations containing oxirane (ethylene oxide), 
polybrominated biphenyls (PBBs), polychlorinated biphenyls 
(PCBs), polychlorinated terphenyls (PCTs) or tris(2,3-dibromo ­
propyl) phosphate  
3824 81 00  – – Containing oxirane (ethylene oxide)  6,5 A  
3824 82 00  – – Containing polychlorinated biphenyls (PCBs), polychlorinated 
terphenyls (PCTs) or polybrominated biphenyls (PBBs)  6,5 A  
3824 83 00  – – Containing tris(2,3-dibromopropyl) phosphate  6,5 A  
3824 90  –  Other 
3824 90 10  – – Petroleum sulphonates, excluding petroleum sulphonates of 
alkali metals, of ammonium or of ethanolamines; thiophenated 
sulphonic acids of oils obtained from bituminous minerals, and 
their salts  5,7 A  
3824 90 15  – – Ion-exchangers  6,5 A  
3824 90 20  – – Getters for vacuum tubes  6  A  
3824 90 25  – – Pyrolignites (for example, of calcium); crude calcium tartrate; 
crude calcium citrate  5,1 A  
3824 90 30  – – Naphthenic acids, their water-insoluble salts and their esters  3,2 A  
3824 90 35  – – Anti-rust preparations containing amines as active constituents  6,5 A  
3824 90 40  – – Inorganic composite solvents and thinners for varnishes and 
similar products  6,5 A  
– – Other 
3824 90 45  – – – Anti-scaling and similar compounds  6,5 A  
3824 90 50  – – – Preparations for electroplating  6,5 A  
3824 90 55  – – – Mixtures of mono-, di- and tri-, fatty acid esters of glycerol 
(emulsifiers for fats)  6,5 A  
– – – Products and preparations for pharmaceutical or surgical usesEN 15.12.2012 Official Journal of the European Union 357
CN 2007  Description  Base rate Category  Comments  
3824 90 61  – – – –  Intermediate products of the antibiotics manufacturing 
process obtained from the fermentation of  Streptomyces tene ­
brarius , whether or not dried, for use in the manufacture of 
human medicaments of heading 3004  Free A  
3824 90 62  – – – –  Intermediate products from the manufacture of monensin 
salts  Free A  
3824 90 64  – – – –  Other 6,5 A  
3824 90 65  – – – Auxiliary products for foundries (other than those of 
subheading 3824 10 00)  6,5 A  
3824 90 70  – – – Fireproofing, waterproofing and similar protective prep ­
arations used in the building industry  6,5 A  
– – – Other 
3824 90 75  – – – –  Lithium niobate wafer, undoped  Free  A  
3824 90 80  – – – –  Mixture of amines derived from dimerised fatty acids, of an 
average molecular weight of 520 or more but not exceeding 
550  Free  A  
3824 90 85  – – – –  3-(1-Ethyl-1-methylpropyl)isoxazol-5-ylamine, in the form of 
a solution in toluene  Free  A  
3824 90 98  – – – –  Other 6,5 A  
3825  Residual products of the chemical or allied industries, not 
elsewhere specified or included; municipal waste; sewage sludge; 
other wastes specified in note 6 to this chapter  
3825 10 00  –  Municipal waste  6,5 A  
3825 20 00  –  Sewage sludge  6,5 A  
3825 30 00  –  Clinical waste  6,5 A  
– Waste organic solvents  
3825 41 00  – – Halogenated  6,5 A  
3825 49 00  – – Other 6,5 A  
3825 50 00  –  Wastes of metal pickling liquors, hydraulic fluids, brake fluids 
and anti-freeze fluids  6,5 A  
– Other wastes from chemical or allied industries  
3825 61 00  – – Mainly containing organic constituents  6,5 A  
3825 69 00  – – Other 6,5 A  
3825 90  –  Other 
3825 90 10  – – Alkaline iron oxide for the purification of gas  5  A  
3825 90 90  – – Other 6,5 AEN 358 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
VII SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER 
AND ARTICLES THEREOF  
39 CHAPTER 39 - PLASTICS AND ARTICLES THEREOF  
I. PRIMARY FORMS 
3901  Polymers of ethylene, in primary forms  
3901 10  –  Polyethylene having a specific gravity of less than 0,94  
3901 10 10  – – Linear polyethylene  6,5 A  
3901 10 90  – – Other 6,5 A  
3901 20  –  Polyethylene having a specific gravity of 0,94 or more  
3901 20 10  – – Polyethylene in one of the forms mentioned in note 6 (b) to 
this chapter, of a specific gravity of 0,958 or more at 23° C, 
containing: 50 mg/kg or less of aluminium, 2 mg/kg or less of 
calcium, 2 mg/kg or less of chromium, 2 mg/kg or less of iron, 
2 mg/kg or less of nickel, 2 mg/kg or less of titanium and 
8 mg/kg or less of vanadium, for the manufacture of chloro ­
sulphonated polyethylene  Free  A  
3901 20 90  – – Other 6,5 A  
3901 30 00  –  Ethylene-vinyl acetate copolymers  6,5 A  
3901 90  –  Other 
3901 90 10  – – Ionomer resin consisting of a salt of a terpolymer of ethylene 
with isobutyl acrylate and methacrylic acid  Free  A  
3901 90 20  – – A-B-A block copolymer of polystyrene, ethylene-butylene 
copolymer and polystyrene, containing by weight 35 % or 
less of styrene, in one of the forms mentioned in note 6 (b) 
to this chapter  Free A  
3901 90 90  – – Other 6,5 A  
3902  Polymers of propylene or of other olefins, in primary forms  
3902 10 00  –  Polypropylene 6,5 A  
3902 20 00  –  Polyisobutylene  6,5 A  
3902 30 00  –  Propylene copolymers  6,5 A  
3902 90  –  Other 
3902 90 10  – – A-B-A block copolymer of polystyrene, ethylene-butylene 
copolymer and polystyrene, containing by weight 35 % or 
less of styrene, in one of the forms mentioned in note 6 (b) 
to this chapter  Free AEN 15.12.2012 Official Journal of the European Union 359
CN 2007  Description  Base rate Category  Comments  
3902 90 20  – – Polybut-1-ene, a copolymer of but-1-ene with ethylene 
containing by weight 10 % or less of ethylene, or a blend of 
polybut-1-ene with polyethylene and/or polypropylene 
containing by weight 10 % or less of polyethylene and/or 
25 % or less of polypropylene, in one of the forms 
mentioned in note 6 (b) to this chapter  Free  A  
3902 90 90  – – Other 6,5 A  
3903  Polymers of styrene, in primary forms  
– Polystyrene  
3903 11 00  – – Expansible  6,5 A  
3903 19 00  – – Other 6,5 A  
3903 20 00  –  Styrene-acrylonitrile (SAN) copolymers  6,5 A  
3903 30 00  –  Acrylonitrile-butadiene-styrene (ABS) copolymers  6,5 A  
3903 90  –  Other 
3903 90 10  – – Copolymer, solely of styrene with allyl alcohol, of an acetyl 
value of 175 or more  Free  A  
3903 90 20  – – Brominated polystyrene, containing by weight 58 % or more 
but not more than 71 % of bromine, in one of the forms 
mentioned in note 6(b) to this chapter  Free  A  
3903 90 90  – – Other 6,5 A  
3904  Polymers of vinyl chloride or of other halogenated olefins, in 
primary forms  
3904 10 00  –  Poly(vinyl chloride), not mixed with any other substances  6,5 A  
– Other poly(vinyl chloride)  
3904 21 00  – – Non-plasticised  6,5 A  
3904 22 00  – – Plasticised  6,5 A  
3904 30 00  –  Vinyl chloride-vinyl acetate copolymers  6,5 A  
3904 40 00  –  Other vinyl chloride copolymers  6,5 A  
3904 50  –  Vinylidene chloride polymers  
3904 50 10  – – Copolymer of vinylidene chloride with acrylonitrile, in the form 
of expansible beads of a diameter of 4 micrometres or more 
but not more than 20 micrometres  Free  A  
3904 50 90  – – Other 6,5 A  
– Fluoropolymers  
3904 61 00  – – Polytetrafluoroethylene  6,5 AEN 360 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3904 69  – – Other 
3904 69 10  – – – Poly(vinyl fluoride), in one of the forms mentioned in note 6 
(b) to this chapter  Free A  
3904 69 90  – – – Other 6,5 A  
3904 90 00  –  Other 6,5 A  
3905  Polymers of vinyl acetate or of other vinyl esters, in primary forms; 
other vinyl polymers in primary forms  
– Poly(vinyl acetate)  
3905 12 00  – – In aqueous dispersion  6,5 A  
3905 19 00  – – Other 6,5 A  
– Vinyl acetate copolymers  
3905 21 00  – – In aqueous dispersion  6,5 A  
3905 29 00  – – Other 6,5 A  
3905 30 00  –  Poly(vinyl alcohol), whether or not containing unhydrolysed 
acetate groups  6,5 A  
– Other 
3905 91 00  – – Copolymers 6,5 A  
3905 99  – – Other 
3905 99 10  – – – Poly(vinyl formal), in one of the forms mentioned in note 6 
(b) to this chapter, of a molecular weight of 10 000 or more 
but not exceeding 40 000 and containing by weight: 9,5 % or 
more but not more than 13 % of acetyl groups evaluated as 
vinyl acetate and 5 % or more but not more than 6,5 % of 
hydroxy groups evaluated as vinyl alcohol  Free A  
3905 99 90  – – – Other 6,5 A  
3906  Acrylic polymers in primary forms  
3906 10 00  –  Poly(methyl methacrylate)  6,5 A  
3906 90  –  Other 
3906 90 10  – – Poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]  Free  A  
3906 90 20  – – Copolymer of 2-diisopropylaminoethyl methacrylate with decyl 
methacrylate, in the form of a solution in N,N-dimethylacet ­
amide, containing by weight 55 % or more of copolymer  Free  A  
3906 90 30  – – Copolymer of acrylic acid with 2-ethylhexyl acrylate, containing 
by weight 10 % or more but not more than 11 % of 2- 
ethylhexyl acrylate  Free A  
3906 90 40  – – Copolymer of acrylonitrile with methyl acrylate, modified with 
polybutadiene-acrylonitrile (NBR)  Free AEN 15.12.2012 Official Journal of the European Union 361
CN 2007  Description  Base rate Category  Comments  
3906 90 50  – – Polymerisation product of acrylic acid with alkyl methacrylate 
and small quantities of other monomers, for use as a thickener 
in the manufacture of textile printing pastes  Free  A  
3906 90 60  – – Copolymer of methyl acrylate with ethylene and a monomer 
containing a non-terminal carboxy group as a substituent, 
containing by weight 50 % or more of methyl acrylate, 
whether or not compounded with silica  5 A  
3906 90 90  – – Other 6,5 A  
3907  Polyacetals, other polyethers and epoxide resins, in primary forms; 
polycarbonates, alkyd resins, polyallyl esters and other polyesters, 
in primary forms  
3907 10 00  –  Polyacetals  6,5 A  
3907 20  –  Other polyethers  
– – Polyether alcohols 
3907 20 11  – – – Polyethylene glycols  6,5 A  
– – – Other 
3907 20 21  – – – –  With a hydroxyl number not exceeding 100  6,5 A  
3907 20 29  – – – –  Other 6,5 A  
– – Other 
3907 20 91  – – – Copolymer of 1-chloro-2,3-epoxypropane with ethylene oxide  Free  A  
3907 20 99  – – – Other 6,5 A  
3907 30 00  –  Epoxide resins  6,5 A  
3907 40 00  –  Polycarbonates  6,5 A  
3907 50 00  –  Alkyd resins  6,5 A  
3907 60  –  Poly(ethylene terephthalate)  
3907 60 20  – – Having a viscosity number of 78 ml/g or higher  6,5 A  
3907 60 80  – – Other 6,5 A  
3907 70 00  –  Poly(lactic acid)  6,5 A  
– Other polyesters  
3907 91  – – Unsaturated  
3907 91 10  – – – Liquid  6,5 A  
3907 91 90  – – – Other 6,5 A  
3907 99  – – OtherEN 362 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
– – – With a hydroxyl number not exceeding 100  
3907 99 11  – – – – Poly(ethylene naphthalene-2,6-dicarboxylate)  Free  A  
3907 99 19  – – – – Other 6,5 A  
– – – Other 
3907 99 91  – – – – Poly(ethylene naphthalene-2,6-dicarboxylate)  Free  A  
3907 99 98  – – – – Other 6,5 A  
3908  Polyamides in primary forms  
3908 10 00  –  Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12  6,5 A  
3908 90 00  –  Other 6,5 A  
3909  Amino-resins, phenolic resins and polyurethanes, in primary forms  
3909 10 00  –  Urea resins; thiourea resins  6,5 A  
3909 20 00  –  Melamine resins  6,5 A  
3909 30 00  –  Other amino-resins  6,5 A  
3909 40 00  –  Phenolic resins  6,5 A  
3909 50  –  Polyurethanes  
3909 50 10  – – Polyurethane of 2,2'-(tert-butylimino)diethanol and 4,4'-methyl ­
enedicyclohexyl diisocyanate, in the form of a solution in N,N- 
dimethylacetamide, containing by weight 50 % or more of 
polymer  Free A  
3909 50 90  – – Other 6,5 A  
3910 00 00  Silicones in primary forms  6,5 A  
3911  Petroleum resins, coumarone-indene resins, polyterpenes, polysul ­
phides, polysulphones and other products specified in note 3 to 
this chapter, not elsewhere specified or included, in primary forms  
3911 10 00  –  Petroleum resins, coumarone, indene or coumarone-indene resins 
and polyterpenes  6,5 A  
3911 90  –  Other  
– – Condensation or rearrangement polymerisation products 
whether or not chemically modified  
3911 90 11  – – – Poly(oxy-1,4-phenylenesulphonyl-1,4-phenyleneoxy-1,4- 
phenyleneisopropylidene-1,4-phenylene), in one of the forms 
mentioned in note 6(b) to this chapter  3,5 A  
3911 90 13  – – – Poly(thio-1,4-phenylene)  Free  A  
3911 90 19  – – – Other 6,5 AEN 15.12.2012 Official Journal of the European Union 363
CN 2007  Description  Base rate Category  Comments  
– – Other 
3911 90 91  – – – Copolymer of p-cresol and divinylbenzene, in the form of a 
solution in N,N-dimethylacetamide containing by weight 50 % 
or more of polymer  Free  A  
3911 90 93  – – – Hydrogenated copolymers of vinyltoluene and α-methyl ­
styrene  Free  A  
3911 90 99  – – – Other 6,5 A  
3912  Cellulose and its chemical derivatives, not elsewhere specified or 
included, in primary forms  
– Cellulose acetates  
3912 11 00  – – Non-plasticised  6,5 A  
3912 12 00  – – Plasticised  6,5 A  
3912 20  –  Cellulose nitrates (including collodions)  
– – Non-plasticised  
3912 20 11  – – – Collodions and celloidin  6,5 A  
3912 20 19  – – – Other 6  A  
3912 20 90  – – Plasticised  6,5 A  
– Cellulose ethers  
3912 31 00  – – Carboxymethylcellulose and its salts  6,5 A  
3912 39  – – Other 
3912 39 10  – – – Ethylcellulose  6,5 A  
3912 39 20  – – – Hydroxypropylcellulose  Free  A  
3912 39 80  – – – Other 6,5 A  
3912 90  –  Other 
3912 90 10  – – Cellulose esters  6,4 A  
3912 90 90  – – Other 6,5 A  
3913  Natural polymers (for example, alginic acid) and modified natural 
polymers (for example, hardened proteins, chemical derivatives of 
natural rubber), not elsewhere specified or included, in primary 
forms  
3913 10 00  –  Alginic acid, its salts and esters  5  A  
3913 90 00  –  Other 6,5 A  
3914 00 00  Ion-exchangers based on polymers of headings 3901 to 3913, in 
primary forms  6,5 AEN 364 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; 
ARTICLES  
3915  Waste, parings and scrap, of plastics  
3915 10 00  –  Of polymers of ethylene  6,5 A  
3915 20 00  –  Of polymers of styrene  6,5 A  
3915 30 00  –  Of polymers of vinyl chloride  6,5 A  
3915 90  –  Of other plastics  
– – Of addition polymerisation products  
3915 90 11  – – – Of polymers of propylene  6,5 A  
3915 90 18  – – – Other 6,5 A  
3915 90 90  – – Other 6,5 A  
3916  Monofilament of which any cross-sectional dimension exceeds 
1 mm, rods, sticks and profile shapes, whether or not surface- 
worked but not otherwise worked, of plastics  
3916 10 00  –  Of polymers of ethylene  6,5 A  
3916 20  –  Of polymers of vinyl chloride  
3916 20 10  – – Of poly(vinyl chloride)  6,5 A  
3916 20 90  – – Other 6,5 A  
3916 90  –  Of other plastics  
– – Of condensation or rearrangement polymerisation products, 
whether or not chemically modified  
3916 90 11  – – – Of polyesters  6,5 A  
3916 90 13  – – – Of polyamides 6,5 A  
3916 90 15  – – – Of epoxide resins  6,5 A  
3916 90 19  – – – Other 6,5 A  
– – Of addition polymerisation products  
3916 90 51  – – – Of polymers of propylene  6,5 A  
3916 90 59  – – – Other 6,5 A  
3916 90 90  – – Other 6,5 A  
3917  Tubes, pipes and hoses, and fittings therefor (for example, joints, 
elbows, flanges), of plastics  
3917 10  –  Artificial guts (sausage casings) of hardened protein or of 
cellulosic materialsEN 15.12.2012 Official Journal of the European Union 365
CN 2007  Description  Base rate Category  Comments  
3917 10 10  – – Of hardened protein  5,3 A  
3917 10 90  – – Of cellulosic materials  6,5 A  
– Tubes, pipes and hoses, rigid  
3917 21  – – Of polymers of ethylene  
3917 21 10  – – – Seamless and of a length exceeding the maximum cross- 
sectional dimension, whether or not surface-worked, but not 
otherwise worked  6,5 A  
3917 21 90  – – – Other 6,5 A  
3917 22  – – Of polymers of propylene  
3917 22 10  – – – Seamless and of a length exceeding the maximum cross- 
sectional dimension, whether or not surface-worked, but not 
otherwise worked  6,5 A  
3917 22 90  – – – Other 6,5 A  
3917 23  – – Of polymers of vinyl chloride  
3917 23 10  – – – Seamless and of a length exceeding the maximum cross- 
sectional dimension, whether or not surface-worked, but not 
otherwise worked  6,5 A  
3917 23 90  – – – Other 6,5 A  
3917 29  – – Of other plastics  
– – – Seamless and of a length exceeding the maximum cross- 
sectional dimension, whether or not surface-worked, but not 
otherwise worked  
3917 29 12  – – – –  Of condensation or rearrangement polymerisation products, 
whether or not chemically modified  6,5 A  
3917 29 15  – – – –  Of addition polymerisation products  6,5 A  
3917 29 19  – – – –  Other 6,5 A  
3917 29 90  – – – Other 6,5 A  
– Other tubes, pipes and hoses  
3917 31 00  – – Flexible tubes, pipes and hoses, having a minimum burst 
pressure of 27,6 MPa  6,5 A  
3917 32  – – Other, not reinforced or otherwise combined with other 
materials, without fittings  
– – – Seamless and of a length exceeding the maximum cross- 
sectional dimension, whether or not surface-worked, but not 
otherwise worked  
3917 32 10  – – – –  Of condensation or rearrangement polymerisation products, 
whether or not chemically modified  6,5 AEN 366 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
– – – –  Of addition polymerisation products  
3917 32 31  – – – – –  Of polymers of ethylene  6,5 A  
3917 32 35  – – – – –  Of polymers of vinyl chloride  6,5 A  
3917 32 39  – – – – –  Other 6,5 A  
3917 32 51  – – – – Other 6,5 A  
– – – Other 
3917 32 91  – – – – Artificial sausage casings  6,5 A  
3917 32 99  – – – – Other 6,5 A  
3917 33 00  – – Other, not reinforced or otherwise combined with other 
materials, with fittings  6,5 A  
3917 39  – – Other  
– – – Seamless and of a length exceeding the maximum cross- 
sectional dimension, whether or not surface-worked, but not 
otherwise worked  
3917 39 12  – – – – Of condensation or rearrangement polymerisation products, 
whether or not chemically modified  6,5 A  
3917 39 15  – – – – Of addition polymerisation products  6,5 A  
3917 39 19  – – – – Other 6,5 A  
3917 39 90  – – – Other 6,5 A  
3917 40 00  –  Fittings  6,5 A  
3918  Floor coverings of plastics, whether or not self-adhesive, in rolls or 
in the form of tiles; wall or ceiling coverings of plastics, as defined 
in note 9 to this chapter  
3918 10  –  Of polymers of vinyl chloride  
3918 10 10  – – Consisting of a support impregnated, coated or covered with 
poly(vinyl chloride)  6,5 A  
3918 10 90  – – Other 6,5 A  
3918 90 00  –  Of other plastics  6,5 A  
3919  Self-adhesive plates, sheets, film, foil, tape, strip and other flat 
shapes, of plastics, whether or not in rolls  
3919 10  –  In rolls of a width not exceeding 20 cm  
– – Strips, the coating of which consists of unvulcanised natural or 
synthetic rubber  
3919 10 11  – – – Of plasticised poly(vinyl chloride) or of polyethylene  6,3 AEN 15.12.2012 Official Journal of the European Union 367
CN 2007  Description  Base rate Category  Comments  
3919 10 13  – – – Of non-plasticised poly(vinyl chloride)  6,3 A  
3919 10 15  – – – Of polypropylene  6,3 A  
3919 10 19  – – – Other 6,3 A  
– – Other  
– – – Of condensation or rearrangement polymerisation products, 
whether or not chemically modified  
3919 10 31  – – – –  Of polyesters  6,5 A  
3919 10 38  – – – –  Other 6,5 A  
– – – Of addition polymerisation products  
3919 10 61  – – – –  Of plasticised poly(vinyl chloride) or of polyethylene  6,5 A  
3919 10 69  – – – –  Other 6,5 A  
3919 10 90  – – – Other 6,5 A  
3919 90  –  Other 
3919 90 10  – – Further worked than surface-worked, or cut to shapes other 
than rectangular (including square)  6,5 A  
– – Other  
– – – Of condensation or rearrangement polymerisation products, 
whether or not chemically modified  
3919 90 31  – – – –  Of polycarbonates, alkyd resins, polyallyl esters or other 
polyesters  6,5 A  
3919 90 38  – – – –  Other 6,5 A  
– – – Of addition polymerisation products  
3919 90 61  – – – –  Of plasticised poly(vinyl chloride) or of polyethylene  6,5 A  
3919 90 69  – – – –  Other 6,5 A  
3919 90 90  – – – Other 6,5 A  
3920  Other plates, sheets, film, foil and strip, of plastics, non-cellular 
and not reinforced, laminated, supported or similarly combined 
with other materials  
3920 10  –  Of polymers of ethylene  
– – Of a thickness not exceeding 0,125 mm  
– – – Of polyethylene having a specific gravity of  
– – – –  Less than 0,94EN 368 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3920 10 23  – – – – –  Polyethylene film, of a thickness of 20 micrometres or 
more but not exceeding 40 micrometres, for the 
production of photoresist film used in the manufacture of 
semiconductors or printed circuits  Free  A  
– – – – –  Other  
– – – – – –  Not printed  
3920 10 24  – – – – – – –  Stretch film  6,5 A  
3920 10 26  – – – – – – –  Other 6,5 A  
3920 10 27  – – – – – –  Printed  6,5 A  
3920 10 28  – – – – 0,94 or more  6,5 A  
3920 10 40  – – – Other 6,5 A  
– – Of a thickness exceeding 0,125 mm  
3920 10 81  – – – Synthetic paper pulp in the form of moist sheets made from 
unconnected finely branched polyethylene fibrils, whether or 
not blended with cellulose fibres in a quantity not exceeding 
15 %, containing poly(vinyl alcohol) dissolved in water as the 
moistening agent  Free  A  
3920 10 89  – – – Other 6,5 A  
3920 20  –  Of polymers of propylene  
– – Of a thickness not exceeding 0,10 mm  
3920 20 21  – – – Biaxially oriented  6,5 A  
3920 20 29  – – – Other 6,5 A  
– – Of a thickness exceeding 0,10 mm  
– – – Strip of a width exceeding 5 mm but not exceeding 20 mm of 
the kind used for packaging  
3920 20 71  – – – – Decorative strip  6,5 A  
3920 20 79  – – – – Other 6,5 A  
3920 20 90  – – – Other 6,5 A  
3920 30 00  –  Of polymers of styrene  6,5 A  
– Of polymers of vinyl chloride  
3920 43  – – Containing by weight not less than 6 % of plasticisers  
3920 43 10  – – – Of a thickness not exceeding 1 mm  6,5 A  
3920 43 90  – – – Of a thickness exceeding 1 mm  6,5 A  
3920 49  – – OtherEN 15.12.2012 Official Journal of the European Union 369
CN 2007  Description  Base rate Category  Comments  
3920 49 10  – – – Of a thickness not exceeding 1 mm  6,5 A  
3920 49 90  – – – Of a thickness exceeding 1 mm  6,5 A  
– Of acrylic polymers  
3920 51 00  – – Of poly(methyl methacrylate)  6,5 A  
3920 59  – – Other 
3920 59 10  – – – Copolymer of acrylic and methacrylic esters, in the form of 
film of a thickness not exceeding 150 micrometres  Free  A  
3920 59 90  – – – Other 6,5 A  
– Of polycarbonates, alkyd resins, polyallyl esters or other poly ­
esters  
3920 61 00  – – Of polycarbonates  6,5 A  
3920 62  – – Of poly(ethylene terephthalate)  
– – – Of a thickness not exceeding 0,35 mm  
3920 62 11  – – – –  Poly(ethylene terephthalate) film of a thickness of 72 micro ­
metres or more but not exceeding 79 micrometres, for the 
manufacture of flexible magnetic disks  Free  A  
3920 62 13  – – – –  Poly(ethylene terephthalate) film of a thickness of 100 
micrometres or more but not exceeding 150 micrometres, 
for the manufacture of photopolymer printing plates  Free A  
3920 62 19  – – – –  Other 6,5 A  
3920 62 90  – – – Of a thickness exceeding 0,35 mm  6,5 A  
3920 63 00  – – Of unsaturated polyesters  6,5 A  
3920 69 00  – – Of other polyesters  6,5 A  
– Of cellulose or its chemical derivatives  
3920 71  – – Of regenerated cellulose  
3920 71 10  – – – Sheets, film or strip, coiled or not, of a thickness of less than 
0,75 mm  6,5 A  
3920 71 90  – – – Other 6,5 A  
3920 73  – – Of cellulose acetate  
3920 73 10  – – – Film in rolls or in strips, for cinematography or photography  6,3 A  
3920 73 50  – – – Sheets, film or strip, coiled or not, of a thickness of less than 
0,75 mm  6,5 A  
3920 73 90  – – – Other 6,5 A  
3920 79  – – Of other cellulose derivativesEN 370 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3920 79 10  – – – Of vulcanised fibre  5,7 A  
3920 79 90  – – – Other 6,5 A  
– Of other plastics  
3920 91 00  – – Of poly(vinyl butyral)  6,1 A  
3920 92 00  – – Of polyamides 6,5 A  
3920 93 00  – – Of amino-resins  6,5 A  
3920 94 00  – – Of phenolic resins  6,5 A  
3920 99  – – Of other plastics  
– – – Of condensation or rearrangement polymerisation products, 
whether or not chemically modified  
3920 99 21  – – – – Polyimide sheet and strip, uncoated, or coated or covered 
solely with plastic  Free  A  
3920 99 28  – – – – Other 6,5 A  
– – – Of addition polymerisation products  
3920 99 51  – – – – Poly(vinyl fluoride) sheet  Free  A  
3920 99 53  – – – – Ion-exchange membranes of fluorinated plastic material, for 
use in chlor-alkali electrolytic cells  Free  A  
3920 99 55  – – – – Biaxially oriented poly(vinyl alcohol) film, containing by 
weight 97 % or more of poly(vinyl alcohol), uncoated, of a 
thickness not exceeding 1 mm  Free  A  
3920 99 59  – – – – Other 6,5 A  
3920 99 90  – – – Other 6,5 A  
3921  Other plates, sheets, film, foil and strip, of plastics  
– Cellular  
3921 11 00  – – Of polymers of styrene  6,5 A  
3921 12 00  – – Of polymers of vinyl chloride  6,5 A  
3921 13  – – Of polyurethanes  
3921 13 10  – – – Flexible  6,5 A  
3921 13 90  – – – Other 6,5 A  
3921 14 00  – – Of regenerated cellulose  6,5 A  
3921 19 00  – – Of other plastics  6,5 AEN 15.12.2012 Official Journal of the European Union 371
CN 2007  Description  Base rate Category  Comments  
3921 90  –  Other  
– – Of condensation or rearrangement polymerisation products, 
whether or not chemically modified  
– – – Of polyesters  
3921 90 11  – – – –  Corrugated sheet and plates  6,5 A  
3921 90 19  – – – –  Other 6,5 A  
3921 90 30  – – – Of phenolic resins  6,5 A  
– – – Of amino-resins  
– – – –  Laminated  
3921 90 41  – – – – –  High-pressure laminates with a decorative surface on one or 
both sides  6,5 A  
3921 90 43  – – – – –  Other 6,5 A  
3921 90 49  – – – –  Other 6,5 A  
3921 90 55  – – – Other 6,5 A  
3921 90 60  – – Of addition polymerisation products  6,5 A  
3921 90 90  – – Other 6,5 A  
3922  Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats 
and covers, flushing cisterns and similar sanitary ware, of plastics  
3922 10 00  –  Baths, shower-baths, sinks and washbasins  6,5 A  
3922 20 00  –  Lavatory seats and covers  6,5 A  
3922 90 00  –  Other 6,5 A  
3923  Articles for the conveyance or packing of goods, of plastics; 
stoppers, lids, caps and other closures, of plastics  
3923 10 00  –  Boxes, cases, crates and similar articles  6,5 A  
– Sacks and bags (including cones)  
3923 21 00  – – Of polymers of ethylene  6,5 A  
3923 29  – – Of other plastics  
3923 29 10  – – – Of poly(vinyl chloride)  6,5 A  
3923 29 90  – – – Other 6,5 A  
3923 30  –  Carboys, bottles, flasks and similar articles  
3923 30 10  – – Of a capacity not exceeding two litres  6,5 AEN 372 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
3923 30 90  – – Of a capacity exceeding two litres  6,5 A  
3923 40  –  Spools, cops, bobbins and similar supports  
3923 40 10  – – Spools, reels and similar supports for photographic and cinema ­
tographic film or for tapes, films and the like of heading 8523  5,3 A  
3923 40 90  – – Other 6,5 A  
3923 50  –  Stoppers, lids, caps and other closures  
3923 50 10  – – Caps and capsules for bottles  6,5 A  
3923 50 90  – – Other 6,5 A  
3923 90  –  Other 
3923 90 10  – – Netting extruded in tubular form  6,5 A  
3923 90 90  – – Other 6,5 A  
3924  Tableware, kitchenware, other household articles and hygienic or 
toilet articles, of plastics  
3924 10 00  –  Tableware and kitchenware  6,5 A  
3924 90  –  Other  
– – Of regenerated cellulose  
3924 90 11  – – – Sponges  6,5 A  
3924 90 19  – – – Other 6,5 A  
3924 90 90  – – Other 6,5 A  
3925  Builders' ware of plastics, not elsewhere specified or included  
3925 10 00  –  Reservoirs, tanks, vats and similar containers, of a capacity 
exceeding 300 litres  6,5 A  
3925 20 00  –  Doors, windows and their frames and thresholds for doors  6,5 A  
3925 30 00  –  Shutters, blinds (including venetian blinds) and similar articles 
and parts thereof  6,5 A  
3925 90  –  Other 
3925 90 10  – – Fittings and mountings intended for permanent installation in 
or on doors, windows, staircases, walls or other parts of 
buildings  6,5 A  
3925 90 20  – – Trunking, ducting and cable trays for electrical circuits  6,5 A  
3925 90 80  – – Other 6,5 A  
3926  Other articles of plastics and articles of other materials of headings 
3901 to 3914EN 15.12.2012 Official Journal of the European Union 373
CN 2007  Description  Base rate Category  Comments  
3926 10 00  –  Office or school supplies  6,5 A  
3926 20 00  –  Articles of apparel and clothing accessories (including gloves, 
mittens and mitts)  6,5 A  
3926 30 00  –  Fittings for furniture, coachwork or the like  6,5 A  
3926 40 00  –  Statuettes and other ornamental articles  6,5 A  
3926 90  –  Other 
3926 90 50  – – Perforated buckets and similar articles used to filter water at the 
entrance to drains  6,5 A  
– – Other 
3926 90 92  – – – Made from sheet  6,5 A  
3926 90 97  – – – Other 6,5 A  
40 CHAPTER 40 - RUBBER AND ARTICLES THEREOF  
4001  Natural rubber, balata, gutta-percha, guayule, chicle and similar 
natural gums, in primary forms or in plates, sheets or strip  
4001 10 00  –  Natural rubber latex, whether or not prevulcanised  Free  A  
– Natural rubber in other forms  
4001 21 00  – – Smoked sheets  Free  A  
4001 22 00  – – Technically specified natural rubber (TSNR)  Free  A  
4001 29 00  – – Other Free  A  
4001 30 00  –  Balata, gutta-percha, guayule, chicle and similar natural gums  Free  A  
4002  Synthetic rubber and factice derived from oils, in primary forms or 
in plates, sheets or strip; mixtures of any product of heading 4001 
with any product of this heading, in primary forms or in plates, 
sheets or strip  
– Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene 
rubber (XSBR)  
4002 11 00  – – Latex  Free  A  
4002 19  – – Other 
4002 19 10  – – – Styrene-butadiene rubber produced by emulsion polymeri ­
sation (E-SBR), in bales  Free  A  
4002 19 20  – – – Styrene-butadiene-styrene block copolymers produced by 
solution polymerisation (SBS, thermoplastic elastomers), in 
granules, crumbs or powders  Free  A  
4002 19 30  – – – Styrene-butadiene rubber produced by solution polymerisation 
(S-SBR), in bales  Free AEN 374 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4002 19 90  – – – Other Free  A  
4002 20 00  –  Butadiene rubber (BR)  Free  A  
– Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene 
rubber (CIIR or BIIR)  
4002 31 00  – – Isobutene-isoprene (butyl) rubber (IIR)  Free  A  
4002 39 00  – – Other Free  A  
– Chloroprene (chlorobutadiene) rubber (CR)  
4002 41 00  – – Latex  Free  A  
4002 49 00  – – Other Free  A  
– Acrylonitrile-butadiene rubber (NBR)  
4002 51 00  – – Latex  Free  A  
4002 59 00  – – Other Free  A  
4002 60 00  –  Isoprene rubber (IR)  Free  A  
4002 70 00  –  Ethylene-propylene-non-conjugated diene rubber (EPDM)  Free  A  
4002 80 00  –  Mixtures of any product of heading 4001 with any product of 
this heading  Free  A  
– Other 
4002 91 00  – – Latex  Free  A  
4002 99  – – Other 
4002 99 10  – – – Products modified by the incorporation of plastics  2,9 A  
4002 99 90  – – – Other Free  A  
4003 00 00  Reclaimed rubber in primary forms or in plates, sheets or strip  Free  A  
4004 00 00  Waste, parings and scrap of rubber (other than hard rubber) and 
powders and granules obtained therefrom  Free  A  
4005  Compounded rubber, unvulcanised, in primary forms or in plates, 
sheets or strip  
4005 10 00  –  Compounded with carbon black or silica  Free  A  
4005 20 00  –  Solutions; dispersions other than those of subheading 4005 10  Free  A  
– Other 
4005 91 00  – – Plates, sheets and strip  Free  A  
4005 99 00  – – Other Free  AEN 15.12.2012 Official Journal of the European Union 375
CN 2007  Description  Base rate Category  Comments  
4006  Other forms (for example, rods, tubes and profile shapes) and 
articles (for example, discs and rings), of unvulcanised rubber  
4006 10 00  –  'Camel-back ' strips for retreading rubber tyres  Free  A  
4006 90 00  –  Other Free  A  
4007 00 00  Vulcanised rubber thread and cord  3  A  
4008  Plates, sheets, strip, rods and profile shapes, of vulcanised rubber 
other than hard rubber  
– Of cellular rubber  
4008 11 00  – – Plates, sheets and strip  3  A  
4008 19 00  – – Other 2,9 A  
– Of non-cellular rubber  
4008 21  – – Plates, sheets and strip  
4008 21 10  – – – Floor coverings and mats  3  A  
4008 21 90  – – – Other 3  A  
4008 29 00  – – Other 2,9 A  
4009  Tubes, pipes and hoses, of vulcanised rubber other than hard 
rubber, with or without their fittings (for example, joints, 
elbows, flanges)  
– Not reinforced or otherwise combined with other materials  
4009 11 00  – – Without fittings  3  A  
4009 12 00  – – With fittings  3  A  
– Reinforced or otherwise combined only with metal  
4009 21 00  – – Without fittings  3  A  
4009 22 00  – – With fittings  3  A  
– Reinforced or otherwise combined only with textile materials  
4009 31 00  – – Without fittings  3  A  
4009 32 00  – – With fittings  3  A  
– Reinforced or otherwise combined with other materials  
4009 41 00  – – Without fittings  3  A  
4009 42 00  – – With fittings  3  A  
4010  Conveyor or transmission belts or belting, of vulcanised rubberEN 376 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
– Conveyor belts or belting  
4010 11 00  – – Reinforced only with metal  6,5 A  
4010 12 00  – – Reinforced only with textile materials  6,5 A  
4010 19 00  – – Other 6,5 A  
– Transmission belts or belting  
4010 31 00  – – Endless transmission belts of trapezoidal cross-section (V-belts), 
V-ribbed, of an outside circumference exceeding 60 cm but not 
exceeding 180 cm  6,5 A  
4010 32 00  – – Endless transmission belts of trapezoidal cross-section (V-belts), 
other than V-ribbed, of an outside circumference exceeding 
60 cm but not exceeding 180 cm  6,5 A  
4010 33 00  – – Endless transmission belts of trapezoidal cross-section (V-belts), 
V-ribbed, of an outside circumference exceeding 180 cm but 
not exceeding 240 cm  6,5 A  
4010 34 00  – – Endless transmission belts of trapezoidal cross-section (V-belts), 
other than V-ribbed, of an outside circumference exceeding 
180 cm but not exceeding 240 cm  6,5 A  
4010 35 00  – – Endless synchronous belts, of an outside circumference 
exceeding 60 cm but not exceeding 150 cm  6,5 A  
4010 36 00  – – Endless synchronous belts, of an outside circumference 
exceeding 150 cm but not exceeding 198 cm  6,5 A  
4010 39 00  – – Other 6,5 A  
4011  New pneumatic tyres, of rubber  
4011 10 00  –  Of a kind used on motor cars (including station wagons and 
racing cars)  4,5 A  
4011 20  –  Of a kind used on buses or lorries  
4011 20 10  – – With a load index not exceeding 121  4,5 A  
4011 20 90  – – With a load index exceeding 121  4,5 A  
4011 30 00  –  Of a kind used on aircraft  4,5 A  
4011 40  –  Of a kind used on motorcycles  
4011 40 20  – – For rims with a diameter not exceeding 33 cm  4,5 A  
4011 40 80  – – Other 4,5 A  
4011 50 00  –  Of a kind used on bicycles  4  A  
– Other, having a  'herring-bone ' or similar tread  
4011 61 00  – – Of a kind used on agricultural or forestry vehicles and 
machines  4 AEN 15.12.2012 Official Journal of the European Union 377
CN 2007  Description  Base rate Category  Comments  
4011 62 00  – – Of a kind used on construction or industrial handling vehicles 
and machines and having a rim size not exceeding 61 cm  4 A  
4011 63 00  – – Of a kind used on construction or industrial handling vehicles 
and machines and having a rim size exceeding 61 cm  4 A  
4011 69 00  – – Other 4  A  
– Other 
4011 92 00  – – Of a kind used on agricultural or forestry vehicles and 
machines  4 A  
4011 93 00  – – Of a kind used on construction or industrial handling vehicles 
and machines and having a rim size not exceeding 61 cm  4 A  
4011 94 00  – – Of a kind used on construction or industrial handling vehicles 
and machines and having a rim size exceeding 61 cm  4 A  
4011 99 00  – – Other 4  A  
4012  Retreaded or used pneumatic tyres of rubber; solid or cushion 
tyres, tyre treads and tyre flaps, of rubber  
– Retreaded tyres  
4012 11 00  – – Of a kind used on motor cars (including station wagons and 
racing cars)  4,5 A  
4012 12 00  – – Of a kind used on buses or lorries  4,5 A  
4012 13 00  – – Of a kind used on aircraft  4,5 A  
4012 19 00  – – Other 4,5 A  
4012 20 00  –  Used pneumatic tyres  4,5 A  
4012 90  –  Other 
4012 90 20  – – Solid or cushion tyres  2,5 A  
4012 90 30  – – Tyre treads  2,5 A  
4012 90 90  – – Tyre flaps  4  A  
4013  Inner tubes, of rubber  
4013 10  –  Of a kind used on motor cars (including station wagons and 
racing cars), buses or lorries  
4013 10 10  – – Of the kind used on motor cars (including station wagons and 
racing cars)  4 A  
4013 10 90  – – Of the kind used on buses or lorries  4  A  
4013 20 00  –  Of a kind used on bicycles  4  A  
4013 90 00  –  Other 4  AEN 378 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4014  Hygienic or pharmaceutical articles (including teats), of vulcanised 
rubber other than hard rubber, with or without fittings of hard 
rubber  
4014 10 00  –  Sheath contraceptives  Free  A  
4014 90  –  Other 
4014 90 10  – – Teats, nipple shields, and similar articles for babies  Free  A  
4014 90 90  – – Other Free  A  
4015  Articles of apparel and clothing accessories (including gloves, 
mittens and mitts), for all purposes, of vulcanised rubber other 
than hard rubber  
– Gloves, mittens and mitts  
4015 11 00  – – Surgical  2  A  
4015 19  – – Other 
4015 19 10  – – – Household gloves  2,7 A  
4015 19 90  – – – Other 2,7 A  
4015 90 00  –  Other 5  A  
4016  Other articles of vulcanised rubber other than hard rubber  
4016 10 00  –  Of cellular rubber  3,5 A  
– Other 
4016 91 00  – – Floor coverings and mats  2,5 A  
4016 92 00  – – Erasers  2,5 A  
4016 93 00  – – Gaskets, washers and other seals  2,5 A  
4016 94 00  – – Boat or dock fenders, whether or not inflatable  2,5 A  
4016 95 00  – – Other inflatable articles  2,5 A  
4016 99  – – Other 
4016 99 20  – – – Expander sleeves  2,5 A  
– – – Other  
– – – –  For motor vehicles of headings 8701 to 8705  
4016 99 52  – – – – –  Rubber-to-metal bonded parts  2,5 A  
4016 99 58  – – – – –  Other 2,5 A  
– – – –  Other 
4016 99 91  – – – – –  Rubber-to-metal bonded parts  2,5 AEN 15.12.2012 Official Journal of the European Union 379
CN 2007  Description  Base rate Category  Comments  
4016 99 99  – – – –  Other 2,5 A  
4017 00  Hard rubber (for example, ebonite) in all forms, including waste 
and scrap; articles of hard rubber  
4017 00 10  –  Hard rubber (for example, ebonite) in all forms, including waste 
and scrap  Free  A  
4017 00 90  –  Articles of hard rubber  Free  A  
VIII SECTION VIII - RAW HIDES AND SKINS, LEATHER, FURSKINS 
AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL 
GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES 
OF ANIMAL GUT (OTHER THAN SILKWORM GUT) 
41 CHAPTER 41 - RAW HIDES AND SKINS (OTHER THAN 
FURSKINS) AND LEATHER  
4101  Raw hides and skins of bovine (including buffalo) or equine 
animals (fresh, or salted, dried, limed, pickled or otherwise 
preserved, but not tanned, parchment-dressed or further prepared), 
whether or not dehaired or split  
4101 20  –  Whole hides and skins, of a weight per skin not exceeding 8 kg 
when simply dried, 10 kg when dry-salted, or 16 kg when fresh, 
wet-salted or otherwise preserved  
4101 20 10  – – Fresh  Free  A  
4101 20 30  – – Wet-salted  Free  A  
4101 20 50  – – Dried or dry-salted  Free  A  
4101 20 90  – – Other Free  A  
4101 50  –  Whole hides and skins, of a weight exceeding 16 kg  
4101 50 10  – – Fresh  Free  A  
4101 50 30  – – Wet-salted  Free  A  
4101 50 50  – – Dried or dry-salted  Free  A  
4101 50 90  – – Other Free  A  
4101 90 00  –  Other, including butts, bends and bellies  Free  A  
4102  Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled 
or otherwise preserved, but not tanned, parchment-dressed or 
further prepared), whether or not with wool on or split, other 
than those excluded by note 1 (c) to this chapter  
4102 10  –  With wool on  
4102 10 10  – – Of lambs  Free  AEN 380 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4102 10 90  – – Other Free  A  
– Without wool on  
4102 21 00  – – Pickled  Free  A  
4102 29 00  – – Other Free  A  
4103  Other raw hides and skins (fresh, or salted, dried, limed, pickled or 
otherwise preserved, but not tanned, parchment-dressed or further 
prepared), whether or not dehaired or split, other than those 
excluded by note 1 (b) or 1 (c) to this chapter  
4103 20 00  –  Of reptiles  Free  A  
4103 30 00  –  Of swine  Free  A  
4103 90  –  Other 
4103 90 10  – – Of goats or kids  Free  A  
4103 90 90  – – Other Free  A  
4104  Tanned or crust hides and skins of bovine (including buffalo) or 
equine animals, without hair on, whether or not split, but not 
further prepared  
– In the wet state (including wet-blue)  
4104 11  – – Full grains, unsplit; grain splits  
4104 11 10  – – – Whole bovine (including buffalo) hides and skins, of a unit 
surface area not exceeding 28 square feet (2,6 m  2 ) Free  A  
– – – Other  
– – – –  Of bovine (including buffalo) animals  
4104 11 51  – – – – –  Whole hides and skins, of a unit surface area exceeding 28 
square feet (2,6 m  2 ) Free A  
4104 11 59  – – – – –  Other Free  A  
4104 11 90  – – – – Other 5,5 A  
4104 19  – – Other 
4104 19 10  – – – Whole bovine (including buffalo) hides and skins, of a unit 
surface area not exceeding 28 square feet (2,6 m  2 ) Free  A  
– – – Other  
– – – –  Of bovine (including buffalo) animals  
4104 19 51  – – – – –  Whole hides and skins, of a unit surface area exceeding 28 
square feet (2,6 m  2 ) Free A  
4104 19 59  – – – – –  Other Free  AEN 15.12.2012 Official Journal of the European Union 381
CN 2007  Description  Base rate Category  Comments  
4104 19 90  – – – –  Other 5,5 A  
– In the dry state (crust)  
4104 41  – – Full grains, unsplit; grain splits  
– – – Whole bovine (including buffalo) hides and skins, of a unit 
surface area not exceeding 28 square feet (2,6 m  2 ) 
4104 41 11  – – – –  East India kip, whole, whether or not the heads and legs 
have been removed, each of a net weight of not more 
than 4,5 kg, not further prepared than vegetable tanned, 
whether or not having undergone certain treatments, but 
obviously unsuitable for immediate use for the manufacture 
of leather articles  Free  A  
4104 41 19  – – – –  Other 6,5 C  
– – – Other  
– – – –  Of bovine (including buffalo) animals  
4104 41 51  – – – – –  Whole hides and skins, of a unit surface area exceeding 28 
square feet (2,6 m  2 ) 6,5 A  
4104 41 59  – – – – –  Other 6,5 A  
4104 41 90  – – – –  Other 5,5 A  
4104 49  – – Other  
– – – Whole bovine (including buffalo) hides and skins, of a unit 
surface area not exceeding 28 square feet (2,6 m  2 ) 
4104 49 11  – – – –  East India kip, whole, whether or not the heads and legs 
have been removed, each of a net weight of not more 
than 4,5 kg, not further prepared than vegetable tanned, 
whether or not having undergone certain treatments, but 
obviously unsuitable for immediate use for the manufacture 
of leather articles  Free  A  
4104 49 19  – – – –  Other 6,5 C  
– – – Other  
– – – –  Of bovine (including buffalo) animals  
4104 49 51  – – – – –  Whole hides and skins, of a unit surface area exceeding 28 
square feet (2,6 m  2 ) 6,5 A  
4104 49 59  – – – – –  Other 6,5 A  
4104 49 90  – – – –  Other 5,5 A  
4105  Tanned or crust skins of sheep or lambs, without wool on, 
whether or not split, but not further prepared  
4105 10  –  In the wet state (including wet-blue)  
4105 10 10  – – Not split  2  AEN 382 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4105 10 90  – – Split  2  A  
4105 30  –  In the dry state (crust)  
4105 30 10  – – Vegetable pre-tanned Indian hair sheep, whether or not having 
undergone certain treatments, but obviously unsuitable for 
immediate use for the manufacture of leather articles  Free  A  
– – Other 
4105 30 91  – – – Not split  2  A  
4105 30 99  – – – Split  2  A  
4106  Tanned or crust hides and skins of other animals, without wool or 
hair on, whether or not split, but not further prepared  
– Of goats or kids  
4106 21  – – In the wet state (including wet-blue)  
4106 21 10  – – – Not split  2  A  
4106 21 90  – – – Split  2  A  
4106 22  – – In the dry state (crust)  
4106 22 10  – – – Vegetable pre-tanned Indian goat or kid, whether or not 
having undergone certain treatments, but obviously unsuitable 
for immediate use for the manufacture of leather articles  Free  A  
4106 22 90  – – – Other 2  A  
– Of swine  
4106 31  – – In the wet state (including wet-blue)  
4106 31 10  – – – Not split  2  A  
4106 31 90  – – – Split  2  A  
4106 32  – – In the dry state (crust)  
4106 32 10  – – – Not split  2  A  
4106 32 90  – – – Split  2  A  
4106 40  –  Of reptiles  
4106 40 10  – – Vegetable pre-tanned  Free  A  
4106 40 90  – – Other 2  A  
– Other 
4106 91 00  – – In the wet state (including wet-blue)  2  A  
4106 92 00  – – In the dry state (crust)  2  AEN 15.12.2012 Official Journal of the European Union 383
CN 2007  Description  Base rate Category  Comments  
4107  Leather further prepared after tanning or crusting, including 
parchment-dressed leather, of bovine (including buffalo) or 
equine animals, without hair on, whether or not split, other than 
leather of heading 4114  
– Whole hides and skins  
4107 11  – – Full grains, unsplit  
– – – Bovine (including buffalo) leather, of a unit surface area not 
exceeding 28 square feet (2,6 m  2 ) 
4107 11 11  – – – –  Boxcalf 6,5 A  
4107 11 19  – – – –  Other 6,5 A  
4107 11 90  – – – Other 6,5 A  
4107 12  – – Grain splits  
– – – Bovine (including buffalo) leather, of a unit surface area not 
exceeding 28 square feet (2,6 m  2 ) 
4107 12 11  – – – –  Boxcalf 6,5 A  
4107 12 19  – – – –  Other 6,5 A  
– – – Other 
4107 12 91  – – – –  Bovine (including buffalo) leather  5,5 A  
4107 12 99  – – – –  Equine leather  6,5 A  
4107 19  – – Other 
4107 19 10  – – – Bovine (including buffalo) leather, of a unit surface area not 
exceeding 28 square feet (2,6 m  2 ) 6,5 A  
4107 19 90  – – – Other 6,5 A  
– Other, including sides  
4107 91  – – Full grains, unsplit  
4107 91 10  – – – Sole leather  6,5 A  
4107 91 90  – – – Other 6,5 A  
4107 92  – – Grain splits  
4107 92 10  – – – Bovine (including buffalo) leather  5,5 A  
4107 92 90  – – – Equine leather  6,5 A  
4107 99  – – Other 
4107 99 10  – – – Bovine (including buffalo) leather  6,5 A  
4107 99 90  – – – Equine leather  6,5 AEN 384 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4112 00 00  Leather further prepared after tanning or crusting, including 
parchment-dressed leather, of sheep or lamb, without wool on, 
whether or not split, other than leather of heading 4114  3,5 A  
4113  Leather further prepared after tanning or crusting, including 
parchment-dressed leather, of other animals, without wool or 
hair on, whether or not split, other than leather of heading 4114  
4113 10 00  –  Of goats or kids  3,5 A  
4113 20 00  –  Of swine  2  A  
4113 30 00  –  Of reptiles  2  A  
4113 90 00  –  Other 2  A  
4114  Chamois (including combination chamois) leather; patent leather 
and patent laminated leather; metallised leather  
4114 10  –  Chamois (including combination chamois) leather  
4114 10 10  – – Of sheep or lambs  2,5 A  
4114 10 90  – – Of other animals  2,5 A  
4114 20 00  –  Patent leather and patent laminated leather; metallised leather  2,5 A  
4115  Composition leather with a basis of leather or leather fibre, in 
slabs, sheets or strip, whether or not in rolls; parings and other 
waste of leather or of composition leather, not suitable for the 
manufacture of leather articles; leather dust, powder and flour  
4115 10 00  –  Composition leather with a basis of leather or leather fibre, in 
slabs, sheets or strip, whether or not in rolls  2,5 A  
4115 20 00  –  Parings and other waste of leather or of composition leather, not 
suitable for the manufacture of leather articles; leather dust, 
powder and flour  Free A  
42 CHAPTER 42 - ARTICLES OF LEATHER; SADDLERY AND 
HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR 
CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN 
SILKWORM GUT)  
4201 00 00  Saddlery and harness for any animal (including traces, leads, knee 
pads, muzzles, saddle-cloths, saddlebags, dog coats and the like), of 
any material  2,7 A  
4202  Trunks, suitcases, vanity cases, executive-cases, briefcases, school 
satchels, spectacle cases, binocular cases, camera cases, musical 
instrument cases, gun cases, holsters and similar containers; 
travelling-bags, insulated food or beverages bags, toilet bags, ruck ­
sacks, handbags, shopping-bags, wallets, purses, map-cases, ciga ­
rette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, 
jewellery boxes, powder boxes, cutlery cases and similar containers, 
of leather or of composition leather, of sheeting of plastics, of 
textile materials, of vulcanised fibre or of paperboard, or wholly 
or mainly covered with such materials or with paper  
– Trunks, suitcases, vanity cases, executive-cases, briefcases, school 
satchels and similar containersEN 15.12.2012 Official Journal of the European Union 385
CN 2007  Description  Base rate Category  Comments  
4202 11  – – With outer surface of leather, of composition leather or of 
patent leather  
4202 11 10  – – – Executive-cases, briefcases, school satchels and similar 
containers  3 A  
4202 11 90  – – – Other 3  A  
4202 12  – – With outer surface of plastics or of textile materials  
– – – In the form of plastic sheeting  
4202 12 11  – – – –  Executive-cases, briefcases, school satchels and similar 
containers  9,7 A  
4202 12 19  – – – –  Other 9,7 A  
4202 12 50  – – – Of moulded plastic material  5,2 A  
– – – Of other materials, including vulcanised fibre  
4202 12 91  – – – –  Executive-cases, briefcases, school satchels and similar 
containers  3,7 A  
4202 12 99  – – – –  Other 3,7 A  
4202 19  – – Other 
4202 19 10  – – – Of aluminium  5,7 A  
4202 19 90  – – – Of other materials  3,7 A  
– Handbags, whether or not with shoulder strap, including those 
without handle  
4202 21 00  – – With outer surface of leather, of composition leather or of 
patent leather  3 A  
4202 22  – – With outer surface of plastic sheeting or of textile materials  
4202 22 10  – – – Of plastic sheeting  9,7 A  
4202 22 90  – – – Of textile materials  3,7 A  
4202 29 00  – – Other 3,7 A  
– Articles of a kind normally carried in the pocket or in the 
handbag  
4202 31 00  – – With outer surface of leather, of composition leather or of 
patent leather  3 A  
4202 32  – – With outer surface of plastic sheeting or of textile materials  
4202 32 10  – – – Of plastic sheeting  9,7 A  
4202 32 90  – – – Of textile materials  3,7 A  
4202 39 00  – – Other 3,7 AEN 386 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
– Other 
4202 91  – – With outer surface of leather, of composition leather or of 
patent leather  
4202 91 10  – – – Travelling-bags, toilet bags, rucksacks and sports bags  3  A  
4202 91 80  – – – Other 3  A  
4202 92  – – With outer surface of plastic sheeting or of textile materials  
– – – Of plastic sheeting  
4202 92 11  – – – – Travelling-bags, toilet bags, rucksacks and sports bags  9,7 A  
4202 92 15  – – – – Musical instrument cases  6,7 A  
4202 92 19  – – – – Other 9,7 A  
– – – Of textile materials  
4202 92 91  – – – – Travelling-bags, toilet bags, rucksacks and sports bags  2,7 A  
4202 92 98  – – – – Other 2,7 A  
4202 99 00  – – Other 3,7 A  
4203  Articles of apparel and clothing accessories, of leather or of 
composition leather  
4203 10 00  –  Articles of apparel  4  A  
– Gloves, mittens and mitts  
4203 21 00  – – Specially designed for use in sports  9  A  
4203 29  – – Other 
4203 29 10  – – – Protective for all trades  9  A  
– – – Other 
4203 29 91  – – – – Men's and boys'  7  A  
4203 29 99  – – – – Other 7  A  
4203 30 00  –  Belts and bandoliers  5  A  
4203 40 00  –  Other clothing accessories  5  A  
4205 00  Other articles of leather or of composition leather  
– Of a kind used in machinery or mechanical appliances or for 
other technical uses  
4205 00 11  – – Conveyor or transmission belts or belting  2  A  
4205 00 19  – – Other 3  AEN 15.12.2012 Official Journal of the European Union 387
CN 2007  Description  Base rate Category  Comments  
4205 00 90  –  Other 2,5 A  
4206 00 00  Articles of gut (other than silkworm gut), of goldbeater's skin, of 
bladders or of tendons  1,7 A  
43 CHAPTER 43 - FURSKINS AND ARTIFICIAL FUR; MANU ­
FACTURES THEREOF 
4301  Raw furskins (including heads, tails, paws and other pieces or 
cuttings, suitable for furriers' use), other than raw hides and 
skins of heading 4101, 4102 or 4103  
4301 10 00  –  Of mink, whole, with or without head, tail or paws  Free  A  
4301 30 00  –  Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian 
and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, 
whole, with or without head, tail or paws  Free  A  
4301 60 00  –  Of fox, whole, with or without head, tail or paws  Free  A  
4301 80  –  Other furskins, whole, with or without head, tail or paws  
4301 80 30  – – Of marmots  Free  A  
4301 80 50  – – Of wild felines  Free  A  
4301 80 70  – – Other Free  A  
4301 90 00  –  Heads, tails, paws and other pieces or cuttings, suitable for 
furriers' use  Free  A  
4302  Tanned or dressed furskins (including heads, tails, paws and other 
pieces or cuttings), unassembled, or assembled (without the 
addition of other materials) other than those of heading 4303  
– Whole skins, with or without head, tail or paws, not assembled  
4302 11 00  – – Of mink  Free  A  
4302 19  – – Other 
4302 19 10  – – – Of beaver  Free  A  
4302 19 20  – – – Of muskrat  Free  A  
4302 19 30  – – – Of fox Free  A  
4302 19 35  – – – Of rabbit or hare  Free  A  
– – – Of seal  
4302 19 41  – – – –  Of whitecoat pups of harp seal or of pups of hooded seal 
(blue-backs)  2,2 A  
4302 19 49  – – – –  Other 2,2 A  
4302 19 50  – – – Of sea otters or of nutria (coypu)  2,2 A  
4302 19 60  – – – Of marmots  2,2 AEN 388 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4302 19 70  – – – Of wild felines  2,2 A  
– – – Of sheep or lambs  
4302 19 75  – – – – Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian 
and similar lamb, Indian, Chinese, Mongolian or Tibetan 
lamb  Free  A  
4302 19 80  – – – – Other 2,2 A  
4302 19 95  – – – Other 2,2 A  
4302 20 00  –  Heads, tails, paws and other pieces or cuttings, not assembled  Free  A  
4302 30  –  Whole skins and pieces or cuttings thereof, assembled  
4302 30 10  – – 'Dropped ' furskins  2,7 A  
– – Other 
4302 30 21  – – – Of mink  2,2 A  
4302 30 25  – – – Of rabbit or hare  2,2 A  
4302 30 31  – – – Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian 
and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb  2,2 A  
4302 30 41  – – – Of muskrat  2,2 A  
4302 30 45  – – – Of fox 2,2 A  
– – – Of seal  
4302 30 51  – – – – Of whitecoat pups of harp seal or of pups of hooded seal 
(blue-backs)  2,2 A  
4302 30 55  – – – – Other 2,2 A  
4302 30 61  – – – Of sea otters or of nutria (coypu)  2,2 A  
4302 30 71  – – – Of wild felines  2,2 A  
4302 30 95  – – – Other 2,2 A  
4303  Articles of apparel, clothing accessories and other articles of 
furskin  
4303 10  –  Articles of apparel and clothing accessories  
4303 10 10  – – Of furskins of whitecoat pups of harp seal or of pups of 
hooded seal (blue-backs)  3,7 A  
4303 10 90  – – Other 3,7 A  
4303 90 00  –  Other 3,7 A  
4304 00 00  Artificial fur and articles thereof  3,2 AEN 15.12.2012 Official Journal of the European Union 389
CN 2007  Description  Base rate Category  Comments  
IX SECTION IX - WOOD AND ARTICLES OF WOOD; WOOD 
CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES 
OF STRAW, OF ESPARTO OR OF OTHER PLAITING 
MATERIALS; BASKETWARE AND WICKERWORK  
44 CHAPTER 44 - WOOD AND ARTICLES OF WOOD; WOOD 
CHARCOAL 
4401  Fuel wood, in logs, in billets, in twigs, in faggots or in similar 
forms; wood in chips or particles; sawdust and wood waste and 
scrap, whether or not agglomerated in logs, briquettes, pellets or 
similar forms  
4401 10 00  –  Fuel wood, in logs, in billets, in twigs, in faggots or in similar 
forms  Free  A  
– Wood in chips or particles  
4401 21 00  – – Coniferous  Free  A  
4401 22 00  – – Non-coniferous  Free  A  
4401 30  –  Sawdust and wood waste and scrap, whether or not agglom ­
erated in logs, briquettes, pellets or similar forms  
4401 30 10  – – Sawdust  Free  A  
4401 30 90  – – Other Free  A  
4402  Wood charcoal (including shell or nut charcoal), whether or not 
agglomerated  
4402 10 00  –  Of bamboo Free  A  
4402 90 00  –  Other Free  A  
4403  Wood in the rough, whether or not stripped of bark or sapwood, 
or roughly squared  
4403 10 00  –  Treated with paint, stains, creosote or other preservatives  Free  A  
4403 20  –  Other, coniferous  
– – Spruce of the species  'Picea abies Karst .' or silver fir ( Abies alba 
Mill .) 
4403 20 11  – – – Sawlogs  Free  A  
4403 20 19  – – – Other Free  A  
– – Pine of the species  'Pinus sylvestris L. ' 
4403 20 31  – – – Sawlogs  Free  A  
4403 20 39  – – – Other Free  A  
– – Other 
4403 20 91  – – – Sawlogs  Free  AEN 390 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4403 20 99  – – – Other Free  A  
– Other, of tropical wood specified in subheading note 1 to this 
chapter  
4403 41 00  – – Dark red meranti, light red meranti and meranti bakau  Free  A  
4403 49  – – Other 
4403 49 10  – – – Acajou d'Afrique, iroko and sapelli  Free  A  
4403 49 20  – – – Okoumé  Free  A  
4403 49 40  – – – Sipo Free  A  
4403 49 95  – – – Other Free  A  
– Other 
4403 91  – – Of oak ( Quercus spp.) 
4403 91 10  – – – Sawlogs  Free  A  
4403 91 90  – – – Other Free  A  
4403 92  – – Of beech ( Fagus spp.) 
4403 92 10  – – – Sawlogs  Free  A  
4403 92 90  – – – Other Free  A  
4403 99  – – Other 
4403 99 10  – – – Of poplar  Free  A  
4403 99 30  – – – Of eucalyptus  Free  A  
– – – Of birch  
4403 99 51  – – – – Sawlogs  Free  A  
4403 99 59  – – – – Other Free  A  
4403 99 95  – – – Other Free  A  
4404  Hoopwood; split poles; piles, pickets and stakes of wood, pointed 
but not sawn lengthwise; wooden sticks, roughly trimmed but not 
turned, bent or otherwise worked, suitable for the manufacture of 
walking sticks, umbrellas, tool handles or the like; chipwood and 
the like  
4404 10 00  –  Coniferous  Free  A  
4404 20 00  –  Non-coniferous  Free  A  
4405 00 00  Wood wool; wood flour Free  A  
4406  Railway or tramway sleepers (cross-ties) of woodEN 15.12.2012 Official Journal of the European Union 391
CN 2007  Description  Base rate Category  Comments  
4406 10 00  –  Not impregnated  Free  A  
4406 90 00  –  Other Free  A  
4407  Wood sawn or chipped lengthwise, sliced or peeled, whether or 
not planed, sanded or end-jointed, of a thickness exceeding 6 mm  
4407 10  –  Coniferous  
4407 10 15  – – Sanded; end-jointed, whether or not planed or sanded  Free  A  
– – Other  
– – – Planed  
4407 10 31  – – – –  Spruce of the species  'Picea abies Karst .' or silver fir ( Abies alba 
Mill .) Free A  
4407 10 33  – – – –  Pine of the species  'Pinus sylvestris L. ' Free  A  
4407 10 38  – – – –  Other Free  A  
– – – Other 
4407 10 91  – – – –  Spruce of the species  'Picea abies Karst .' or silver fir ( Abies alba 
Mill .) Free A  
4407 10 93  – – – –  Pine of the species  'Pinus sylvestris L. ' Free  A  
4407 10 98  – – – –  Other Free  A  
– Of tropical wood specified in subheading note 1 to this chapter  
4407 21  – – Mahogany ( Swietenia  spp.) 
4407 21 10  – – – Sanded; end-jointed, whether or not planed or sanded  2,5 A  
– – – Other 
4407 21 91  – – – –  Planed  2  A  
4407 21 99  – – – –  Other Free  A  
4407 22  – – Virola, imbuia and balsa  
4407 22 10  – – – Sanded; end-jointed, whether or not planed or sanded  2,5 A  
– – – Other 
4407 22 91  – – – –  Planed  2  A  
4407 22 99  – – – –  Other Free  A  
4407 25  – – Dark red meranti, light red meranti and meranti bakau  
4407 25 10  – – – End-jointed, whether or not planed or sanded  2,5 A  
– – – OtherEN 392 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4407 25 30  – – – – Planed  2  A  
4407 25 50  – – – – Sanded  2,5 A  
4407 25 90  – – – – Other Free  A  
4407 26  – – White lauan, white meranti, white seraya, yellow meranti and 
alan 
4407 26 10  – – – End-jointed, whether or not planed or sanded  2,5 A  
– – – Other 
4407 26 30  – – – – Planed  2  A  
4407 26 50  – – – – Sanded  2,5 A  
4407 26 90  – – – – Other Free  A  
4407 27  – – Sapelli 
4407 27 10  – – – Sanded; end-jointed, whether or not planed or sanded  2,5 A  
– – – Other 
4407 27 91  – – – – Planed  2  A  
4407 27 99  – – – – Other Free  A  
4407 28  – – Iroko  
4407 28 10  – – – Sanded; end-jointed, whether or not planed or sanded  2,5 A  
– – – Other 
4407 28 91  – – – – Planed  2  A  
4407 28 99  – – – – Other Free  A  
4407 29  – – Other 
4407 29 15  – – – End-jointed, whether or not planed or sanded  2,5 A  
– – – Other  
– – – –  Acajou d'Afrique, azobé, dibétou, ilomba, jelutong, jongkong, 
kapur, kempas, keruing, limba, makoré, mansonia, merbau, 
obeche, okoumé, palissandre de Rio, palissandre de Para, 
palissandre de Rose, ramin, sipo, teak and tiama  
– – – – –  Planed  
4407 29 20  – – – – – –  Palissandre de Para, Palissandre de Rio and palissandre de 
Rose 2 A  
4407 29 25  – – – – – –  Other 2  A  
4407 29 45  – – – – –  Sanded  2,5 AEN 15.12.2012 Official Journal of the European Union 393
CN 2007  Description  Base rate Category  Comments  
– – – – –  Other 
4407 29 61  – – – – – –  Azobé  Free  A  
4407 29 68  – – – – – –  Other Free  A  
– – – –  Other 
4407 29 83  – – – – –  Planed  2  A  
4407 29 85  – – – – –  Sanded  2,5 A  
4407 29 95  – – – – –  Other Free  A  
– Other 
4407 91  – – Of oak ( Quercus spp.) 
4407 91 15  – – – Sanded; end-jointed, whether or not planed or sanded  Free  A  
– – – Other  
– – – –  Planed  
4407 91 31  – – – – –  Blocks, strips and friezes for parquet or wood block 
flooring, not assembled  Free A  
4407 91 39  – – – – –  Other Free  A  
4407 91 90  – – – –  Other Free  A  
4407 92 00  – – Of beech ( Fagus spp.) Free  A  
4407 93  – – Of maple ( Acer  spp.) 
4407 93 10  – – – Planed; end-jointed, whether or not planed or sanded  Free  A  
– – – Other 
4407 93 91  – – – –  Sanded  2,5 A  
4407 93 99  – – – –  Other Free  A  
4407 94  – – Of cherry ( Prunus spp.) 
4407 94 10  – – – Planed; end-jointed, whether or not planed or sanded  Free  A  
– – – Other 
4407 94 91  – – – –  Sanded  2,5 A  
4407 94 99  – – – –  Other Free  A  
4407 95  – – Of ash ( Fraxinus spp.) 
4407 95 10  – – – Planed; end-jointed, whether or not planed or sanded  Free  A  
– – – OtherEN 394 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4407 95 91  – – – – Sanded  2,5 A  
4407 95 99  – – – – Other Free  A  
4407 99  – – Other 
4407 99 20  – – – End-jointed, whether or not planed or sanded  Free  A  
– – – Other 
4407 99 25  – – – – Planed  Free  A  
4407 99 40  – – – – Sanded  2,5 A  
– – – –  Other 
4407 99 91  – – – – –  Of poplar  Free  A  
4407 99 96  – – – – –  Of tropical wood Free  A  
4407 99 98  – – – – –  Other Free  A  
4408  Sheets for veneering (including those obtained by slicing laminated 
wood), for plywood or for similar laminated wood and other 
wood, sawn lengthwise, sliced or peeled, whether or not planed, 
sanded, spliced or end-jointed, of a thickness not exceeding 6 mm  
4408 10  –  Coniferous  
4408 10 15  – – Planed; sanded; end-jointed, whether or not planed or sanded  3  A  
– – Other 
4408 10 91  – – – Small boards for the manufacture of pencils  Free  A  
– – – Other 
4408 10 93  – – – – Of a thickness not exceeding 1 mm  4  A  
4408 10 99  – – – – Of a thickness exceeding 1 mm  4  A  
– Of tropical wood specified in subheading note 1 to this chapter  
4408 31  – – Dark red meranti, light red meranti and meranti bakau  
4408 31 11  – – – End-jointed, whether or not planed or sanded  4,9 A  
– – – Other 
4408 31 21  – – – – Planed  4  A  
4408 31 25  – – – – Sanded  4,9 A  
4408 31 30  – – – – Other 6  A  
4408 39  – – OtherEN 15.12.2012 Official Journal of the European Union 395
CN 2007  Description  Base rate Category  Comments  
– – – Acajou d'Afrique, limba, mahogany ( Swietenia  spp.), obeche, 
okoumé, palissandre de Para, palissandre de Rio, palissandre 
de Rose, sapelli, sipo, virola and white lauan:  
4408 39 15  – – – –  Sanded; end-jointed, whether or not planed or sanded  4,9 A  
– – – –  Other 
4408 39 21  – – – – –  Planed  4  A  
– – – – –  Other 
4408 39 31  – – – – – –  Of a thickness not exceeding 1 mm  6  A  
4408 39 35  – – – – – –  Of a thickness exceeding 1 mm  6  A  
– – – Other 
4408 39 55  – – – –  Planed; sanded; end-jointed, whether or not planed or sanded  3  A  
– – – –  Other 
4408 39 70  – – – – –  Small boards for the manufacture of pencils  Free  A  
– – – – –  Other 
4408 39 85  – – – – – –  Of a thickness not exceeding 1 mm  4  A  
4408 39 95  – – – – – –  Of a thickness exceeding 1 mm  4  A  
4408 90  –  Other 
4408 90 15  – – Planed; sanded; end-jointed, whether or not planed or sanded  3  A  
– – Other 
4408 90 35  – – – Small boards for the manufacture of pencils  Free  A  
– – – Other 
4408 90 85  – – – –  Of a thickness not exceeding 1 mm  4  A  
4408 90 95  – – – –  Of a thickness exceeding 1 mm  4  A  
4409  Wood (including strips and friezes for parquet flooring, not 
assembled) continuously shaped (tongued, grooved, rebated, cham ­
fered, V-jointed, beaded, moulded, rounded or the like) along any 
of its edges, ends or faces, whether or not planed, sanded or end- 
jointed  
4409 10  –  Coniferous  
4409 10 11  – – Mouldings for frames for paintings, photographs, mirrors or 
similar objects  Free  A  
4409 10 18  – – Other Free  A  
– Non-coniferousEN 396 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4409 21 00  – – Of bamboo Free  A  
4409 29  – – Other 
4409 29 10  – – – Mouldings for frames for paintings, photographs, mirrors or 
similar objects  Free  A  
– – – Other 
4409 29 91  – – – – Blocks, strips and friezes for parquet or wood block flooring, 
not assembled  Free A  
4409 29 99  – – – – Other Free  A  
4410  Particle board, oriented strand board (OSB) and similar board (for 
example, waferboard) of wood or other ligneous materials, whether 
or not agglomerated with resins or other organic binding 
substances  
– Of wood 
4410 11  – – Particle board  
4410 11 10  – – – Unworked or not further worked than sanded  7  A  
4410 11 30  – – – Surface-covered with melamine-impregnated paper  7  A  
4410 11 50  – – – Surface-covered with decorative laminates of plastics  7  A  
4410 11 90  – – – Other 7  A  
4410 12  – – Oriented strand board (OSB)  
4410 12 10  – – – Unworked or not further worked than sanded  7  A  
4410 12 90  – – – Other 7  A  
4410 19 00  – – Other 7  A  
4410 90 00  –  Other 7  A  
4411  Fibreboard of wood or other ligneous materials, whether or not 
bonded with resins or other organic substances  
– Medium density fibreboard (MDF)  
4411 12  – – Of a thickness not exceeding 5 mm  
4411 12 10  – – – Not mechanically worked or surface covered  7  A  
4411 12 90  – – – Other 7  A  
4411 13  – – Of a thickness exceeding 5 mm but not exceeding 9 mm  
4411 13 10  – – – Not mechanically worked or surface covered  7  A  
4411 13 90  – – – Other 7  A  
4411 14  – – Of a thickness exceeding 9 mmEN 15.12.2012 Official Journal of the European Union 397
CN 2007  Description  Base rate Category  Comments  
4411 14 10  – – – Not mechanically worked or surface covered  7  A  
4411 14 90  – – – Other 7  A  
– Other 
4411 92  – – Of a density exceeding 0,8 g/cm  3 
4411 92 10  – – – Not mechanically worked or surface covered  7  A  
4411 92 90  – – – Other 7  A  
4411 93  – – Of a density exceeding 0,5 g/cm  3 but not exceeding 0,8 g/cm  3 
4411 93 10  – – – Not mechanically worked or surface covered  7  A  
4411 93 90  – – – Other 7  A  
4411 94  – – Of a density not exceeding 0,5 g/cm  3 
4411 94 10  – – – Not mechanically worked or surface covered  7  A  
4411 94 90  – – – Other 7  A  
4412  Plywood, veneered panels and similar laminated wood  
4412 10 00  –  Of bamboo 10 A  
– Other plywood, consisting solely of sheets of wood (other than 
bamboo), each ply not exceeding 6 mm thickness  
4412 31  – – With at least one outer ply of tropical wood specified in 
subheading note 1 to this chapter  
4412 31 10  – – – Of acajou d'Afrique, dark red meranti, light red meranti, 
limba, mahogany ( Swietenia  spp.), obeche, okoumé, palissandre 
de Para, palissandre de Rio, palissandre de Rose, sapelli, sipo, 
virola and white lauan  10 A  
4412 31 90  – – – Other 7  A  
4412 32 00  – – Other, with at least one outer ply of non-coniferous wood  7  A  
4412 39 00  – – Other 7  A  
– Other 
4412 94  – – Blockboard, laminboard and battenboard  
4412 94 10  – – – With at least one outer ply of non-coniferous wood  10  A  
4412 94 90  – – – Other 6  A  
4412 99  – – Other 
4412 99 30  – – – Containing at least one layer of particle board  6  A  
4412 99 70  – – – Other 10  AEN 398 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4413 00 00  Densified wood, in blocks, plates, strips or profile shapes  Free  A  
4414 00  Wooden frames for paintings, photographs, mirrors or similar 
objects  
4414 00 10  –  Of tropical wood, as specified in additional note 2 to this chapter  2,5 A  
4414 00 90  –  Of other wood Free  A  
4415  Packing cases, boxes, crates, drums and similar packings, of wood; 
cable-drums of wood; pallets, box pallets and other load boards, of 
wood; pallet collars of wood 
4415 10  –  Cases, boxes, crates, drums and similar packings; cable-drums  
4415 10 10  – – Cases, boxes, crates, drums and similar packings  4  A  
4415 10 90  – – Cable-drums  3  A  
4415 20  –  Pallets, box pallets and other load boards; pallet collars  
4415 20 20  – – Flat pallets; pallet collars  3  A  
4415 20 90  – – Other 4  A  
4416 00 00  Casks, barrels, vats, tubs and other coopers' products and parts 
thereof, of wood, including staves  Free  A  
4417 00 00  Tools, tool bodies, tool handles, broom or brush bodies and 
handles, of wood; boot or shoe lasts and trees, of wood  Free  A  
4418  Builders' joinery and carpentry of wood, including cellular wood 
panels, assembled flooring panels, shingles and shakes  
4418 10  –  Windows, French windows and their frames  
4418 10 10  – – Of tropical wood, as specified in additional note 2 to this 
chapter 3 A  
4418 10 50  – – Coniferous  3  A  
4418 10 90  – – Other 3  A  
4418 20  –  Doors and their frames and thresholds  
4418 20 10  – – Of tropical wood, as specified in additional note 2 to this 
chapter 3 A  
4418 20 50  – – Coniferous  Free  A  
4418 20 80  – – Of other wood Free  A  
4418 40 00  –  Shuttering for concrete constructional work  Free  A  
4418 50 00  –  Shingles and shakes  Free  A  
4418 60 00  –  Posts and beams  Free  A  
– Assembled flooring panelsEN 15.12.2012 Official Journal of the European Union 399
CN 2007  Description  Base rate Category  Comments  
4418 71 00  – – For mosaic floors  3  A  
4418 72 00  – – Other, multilayer  Free  A  
4418 79 00  – – Other Free  A  
4418 90  –  Other 
4418 90 10  – – Glue-laminated timber  Free  A  
4418 90 80  – – Other Free  A  
4419 00  Tableware and kitchenware, of wood  
4419 00 10  –  Of tropical wood, as specified in additional note 2 to this chapter  Free  A  
4419 00 90  –  Of other wood Free  A  
4420  Wood marquetry and inlaid wood; caskets and cases for jewellery 
or cutlery, and similar articles, of wood; statuettes and other orna ­
ments, of wood; wooden articles of furniture not falling in Chapter 
94 
4420 10  –  Statuettes and other ornaments, of wood  
4420 10 11  – – Of tropical wood, as specified in additional note 2 to this 
chapter 3 A  
4420 10 19  – – Of other wood Free  A  
4420 90  –  Other 
4420 90 10  – – Wood marquetry and inlaid wood  4  A  
– – Other 
4420 90 91  – – – Of tropical wood, as specified in additional note 2 to this 
chapter 3 A  
4420 90 99  – – – Other Free  A  
4421  Other articles of wood  
4421 10 00  –  Clothes hangers  Free  A  
4421 90  –  Other 
4421 90 91  – – Of fibreboard  4  A  
4421 90 98  – – Other Free  A  
45 CHAPTER 45 - CORK AND ARTICLES OF CORK 
4501  Natural cork, raw or simply prepared; waste cork; crushed, 
granulated or ground cork  
4501 10 00  –  Natural cork, raw or simply prepared  Free  A  
4501 90 00  –  Other Free  AEN 400 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4502 00 00  Natural cork, debacked or roughly squared, or in rectangular 
(including square) blocks, plates, sheets or strip (including sharp- 
edged blanks for corks or stoppers)  Free A  
4503  Articles of natural cork  
4503 10  –  Corks and stoppers  
4503 10 10  – – Cylindrical  4,7 A  
4503 10 90  – – Other 4,7 A  
4503 90 00  –  Other 4,7 A  
4504  Agglomerated cork (with or without a binding substance) and 
articles of agglomerated cork  
4504 10  –  Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, 
including discs  
– – Corks and stoppers  
4504 10 11  – – – For sparkling wine, including those with discs of natural cork  4,7 A  
4504 10 19  – – – Other 4,7 A  
– – Other 
4504 10 91  – – – With a binding substance  4,7 A  
4504 10 99  – – – Other 4,7 A  
4504 90  –  Other 
4504 90 20  – – Corks and stoppers  4,7 A  
4504 90 80  – – Other 4,7 A  
46 CHAPTER 46 - MANUFACTURES OF STRAW, OF ESPARTO OR 
OF OTHER PLAITING MATERIALS; BASKETWARE AND 
WICKERWORK  
4601  Plaits and similar products of plaiting materials, whether or not 
assembled into strips; plaiting materials, plaits and similar products 
of plaiting materials, bound together in parallel strands or woven, 
in sheet form, whether or not being finished articles (for example, 
mats, matting, screens)  
– Mats, matting and screens of vegetable materials  
4601 21  – – Of bamboo 
4601 21 10  – – – Of plaits or similar products of plaiting materials  3,7 A  
4601 21 90  – – – Other 2,2 A  
4601 22  – – Of rattan  
4601 22 10  – – – Of plaits or similar products of plaiting materials  3,7 AEN 15.12.2012 Official Journal of the European Union 401
CN 2007  Description  Base rate Category  Comments  
4601 22 90  – – – Other 2,2 A  
4601 29  – – Other 
4601 29 10  – – – Of plaits or similar products of plaiting materials  3,7 A  
4601 29 90  – – – Other 2,2 A  
– Other 
4601 92  – – Of bamboo 
4601 92 05  – – – Plaits and similar products of plaiting materials, whether or 
not assembled into strips  Free A  
– – – Other 
4601 92 10  – – – –  Of plaits or similar products of plaiting materials  3,7 A  
4601 92 90  – – – –  Other 2,2 A  
4601 93  – – Of rattan  
4601 93 05  – – – Plaits and similar products of plaiting materials, whether or 
not assembled into strips  Free A  
– – – Other 
4601 93 10  – – – –  Of plaits or similar products of plaiting materials  3,7 A  
4601 93 90  – – – –  Other 2,2 A  
4601 94  – – Of other vegetable materials  
4601 94 05  – – – Plaits and similar products of plaiting materials, whether or 
not assembled into strips  Free A  
– – – Other 
4601 94 10  – – – –  Of plaits or similar products of plaiting materials  3,7 A  
4601 94 90  – – – –  Other 2,2 A  
4601 99  – – Other 
4601 99 05  – – – Plaits and similar products of plaiting materials, whether or 
not assembled into strips  1,7 A  
– – – Other 
4601 99 10  – – – –  Of plaits or similar products of plaiting materials  4,7 A  
4601 99 90  – – – –  Other 2,7 A  
4602  Basketwork, wickerwork and other articles, made directly to shape 
from plaiting materials or made-up from goods of heading 4601; 
articles of loofah  
– Of vegetable materialsEN 402 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4602 11 00  – – Of bamboo 3,7 A  
4602 12 00  – – Of rattan  3,7 A  
4602 19  – – Other 
4602 19 10  – – – Straw envelopes for bottles  1,7 A  
– – – Other 
4602 19 91  – – – – Basketwork, wickerwork and other articles, made directly to 
shape from plaiting materials  3,7 A  
4602 19 99  – – – – Other 3,7 A  
4602 90 00  –  Other 4,7 A  
X SECTION X - PULP OF WOOD OR OF OTHER FIBROUS 
CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) 
PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND 
ARTICLES THEREOF  
47 CHAPTER 47 - PULP OF WOOD OR OF OTHER FIBROUS 
CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) 
PAPER OR PAPERBOARD  
4701 00  Mechanical wood pulp 
4701 00 10  –  Thermo-mechanical wood pulp Free  A  
4701 00 90  –  Other Free  A  
4702 00 00  Chemical wood pulp, dissolving grades  Free  A  
4703  Chemical wood pulp, soda or sulphate, other than dissolving 
grades  
– Unbleached  
4703 11 00  – – Coniferous  Free  A  
4703 19 00  – – Non-coniferous  Free  A  
– Semi-bleached or bleached  
4703 21 00  – – Coniferous  Free  A  
4703 29 00  – – Non-coniferous  Free  A  
4704  Chemical wood pulp, sulphite, other than dissolving grades  
– Unbleached  
4704 11 00  – – Coniferous  Free  A  
4704 19 00  – – Non-coniferous  Free  A  
– Semi-bleached or bleachedEN 15.12.2012 Official Journal of the European Union 403
CN 2007  Description  Base rate Category  Comments  
4704 21 00  – – Coniferous  Free  A  
4704 29 00  – – Non-coniferous  Free  A  
4705 00 00  Wood pulp obtained by a combination of mechanical and 
chemical pulping processes  Free  A  
4706  Pulps of fibres derived from recovered (waste and scrap) paper or 
paperboard or of other fibrous cellulosic material  
4706 10 00  –  Cotton linters pulp  Free  A  
4706 20 00  –  Pulps of fibres derived from recovered (waste and scrap) paper or 
paperboard Free  A  
4706 30 00  –  Other, of bamboo  Free  A  
– Other 
4706 91 00  – – Mechanical Free  A  
4706 92 00  – – Chemical Free  A  
4706 93 00  – – Semi-chemical  Free  A  
4707  Recovered (waste and scrap) paper or paperboard  
4707 10 00  –  Unbleached kraft paper or paperboard or corrugated paper or 
paperboard Free  A  
4707 20 00  –  Other paper or paperboard made mainly of bleached chemical 
pulp, not coloured in the mass  Free  A  
4707 30  –  Paper or paperboard made mainly of mechanical pulp (for 
example, newspapers, journals and similar printed matter)  
4707 30 10  – – Old and unsold newspapers and magazines, telephone direc ­
tories, brochures and printed advertising material  Free A  
4707 30 90  – – Other Free  A  
4707 90  –  Other, including unsorted waste and scrap  
4707 90 10  – – Unsorted  Free  A  
4707 90 90  – – Sorted  Free  A  
48 CHAPTER 48 - PAPER AND PAPERBOARD; ARTICLES OF PAPER 
PULP, OF PAPER OR OF PAPERBOARD  
4801 00 00  Newsprint, in rolls or sheets  Free  A  
4802  Uncoated paper and paperboard, of a kind used for writing, 
printing or other graphic purposes, and non-perforated punchcards 
and punch-tape paper, in rolls or rectangular (including square) 
sheets, of any size, other than paper of heading 4801 or 4803; 
handmade paper and paperboard  
4802 10 00  –  Handmade paper and paperboard  Free  AEN 404 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4802 20 00  –  Paper and paperboard of a kind used as a base for photosen ­
sitive, heat-sensitive or electrosensitive paper or paperboard  Free A  
4802 40  –  Wallpaper base  
4802 40 10  – – Not containing fibres obtained by a mechanical process or of 
which not more than 10 % by weight of the total fibre content 
consists of such fibres  Free  A  
4802 40 90  – – Other Free  A  
– Other paper and paperboard, not containing fibres obtained by a 
mechanical or chemi-mechanical process or of which not more 
than 10 % by weight of the total fibre content consists of such 
fibres  
4802 54 00  – – Weighing less than 40 g/m  2 Free A  
4802 55  – – Weighing 40 g/m  2 or more but not more than 150 g/m  2 , in 
rolls  
4802 55 15  – – – Weighing 40 g/m  2 or more but less than 60 g/m  2 Free  A  
4802 55 25  – – – Weighing 60 g/m  2 or more but less than 75 g/m  2 Free  A  
4802 55 30  – – – Weighing 75 g/m  2 or more but less than 80 g/m  2 Free  A  
4802 55 90  – – – Weighing 80 g/m  2 or more  Free  A  
4802 56  – – Weighing 40 g/m  2 or more but not more than 150 g/m  2 , in 
sheets with one side not exceeding 435 mm and the other side 
not exceeding 297 mm in the unfolded state  
4802 56 20  – – – With one side measuring 297 mm and the other side 
measuring 210 mm (A4 format)  Free A  
4802 56 80  – – – Other Free  A  
4802 57 00  – – Other, weighing 40 g/m  2 or more but not more than 150 g/m  2 Free  A  
4802 58  – – Weighing more than 150 g/m  2 
4802 58 10  – – – In rolls  Free  A  
4802 58 90  – – – Other Free  A  
– Other paper and paperboard, of which more than 10 % by 
weight of the total fibre content consists of fibres obtained by 
a mechanical or chemi-mechanical process  
4802 61  – – In rolls  
4802 61 15  – – – Weighing less than 72 g/m  2 and of which more than 50 % by 
weight of the total fibre content consists of fibres obtained by 
a mechanical process  Free  A  
4802 61 80  – – – Other Free  A  
4802 62 00  – – In sheets with one side not exceeding 435 mm and the other 
side not exceeding 297 mm in the unfolded state  Free  AEN 15.12.2012 Official Journal of the European Union 405
CN 2007  Description  Base rate Category  Comments  
4802 69 00  – – Other Free  A  
4803 00  Toilet or facial tissue stock, towel or napkin stock and similar 
paper of a kind used for household or sanitary purposes, 
cellulose wadding and webs of cellulose fibres, whether or not 
creped, crinkled, embossed, perforated, surface-coloured, surface- 
decorated or printed, in rolls or sheets  
4803 00 10  –  Cellulose wadding  Free  A  
– Creped paper and webs of cellulose fibres (tissues), weighing, per 
ply 
4803 00 31  – – Not more than 25 g/m  2 Free  A  
4803 00 39  – – More than 25 g/m  2 Free  A  
4803 00 90  –  Other Free  A  
4804  Uncoated kraft paper and paperboard, in rolls or sheets, other than 
that of heading 4802 or 4803  
– Kraftliner  
4804 11  – – Unbleached  
– – – Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  
4804 11 11  – – – –  Weighing less than 150 g/m  2 Free  A  
4804 11 15  – – – –  Weighing 150 g/m  2 or more but less than 175 g/m  2 Free  A  
4804 11 19  – – – –  Weighing 175 g/m  2 or more  Free  A  
4804 11 90  – – – Other Free  A  
4804 19  – – Other  
– – – Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  
– – – –  Composed of one or more layers unbleached and an outside 
layer bleached, semi-bleached or coloured, weighing per m  2 
4804 19 11  – – – – –  Less than 150 g  Free  A  
4804 19 15  – – – – –  150 g or more but less than 175 g  Free  A  
4804 19 19  – – – – –  175 g or more  Free  A  
– – – –  Other, weighing per m  2 
4804 19 31  – – – – –  Less than 150 g  Free  A  
4804 19 38  – – – – –  150 g or more  Free  AEN 406 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4804 19 90  – – – Other Free  A  
– Sack kraft paper  
4804 21  – – Unbleached  
4804 21 10  – – – Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  Free  A  
4804 21 90  – – – Other Free  A  
4804 29  – – Other 
4804 29 10  – – – Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  Free  A  
4804 29 90  – – – Other Free  A  
– Other kraft paper and paperboard weighing 150 g/m  2 or less  
4804 31  – – Unbleached  
– – – Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  
4804 31 51  – – – – Kraft electro-technical insulating paper  Free  A  
4804 31 58  – – – – Other Free  A  
4804 31 80  – – – Other Free  A  
4804 39  – – Other  
– – – Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  
4804 39 51  – – – – Bleached uniformly throughout the mass  Free  A  
4804 39 58  – – – – Other Free  A  
4804 39 80  – – – Other Free  A  
– Other kraft paper and paperboard weighing more than 150 g/m  2 
but less than 225 g/m  2 
4804 41  – – Unbleached  
4804 41 10  – – – Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  Free  A  
– – – Other 
4804 41 91  – – – – Saturating kraft  Free  AEN 15.12.2012 Official Journal of the European Union 407
CN 2007  Description  Base rate Category  Comments  
4804 41 99  – – – –  Other Free  A  
4804 42  – – Bleached uniformly throughout the mass and of which more 
than 95 % by weight of the total fibre content consists of wood 
fibres obtained by a chemical process  
4804 42 10  – – – Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  Free  A  
4804 42 90  – – – Other Free  A  
4804 49  – – Other 
4804 49 10  – – – Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  Free  A  
4804 49 90  – – – Other Free  A  
– Other kraft paper and paperboard weighing 225 g/m  2 or more  
4804 51  – – Unbleached  
4804 51 10  – – – Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  Free  A  
4804 51 90  – – – Other Free  A  
4804 52  – – Bleached uniformly throughout the mass and of which more 
than 95 % by weight of the total fibre content consists of wood 
fibres obtained by a chemical process  
4804 52 10  – – – Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  Free  A  
4804 52 90  – – – Other Free  A  
4804 59  – – Other 
4804 59 10  – – – Of which not less than 80 % by weight of the total fibre 
content consists of coniferous fibres obtained by the 
chemical sulphate or soda process  Free  A  
4804 59 90  – – – Other Free  A  
4805  Other uncoated paper and paperboard, in rolls or sheets, not 
further worked or processed than as specified in note 3 to this 
chapter  
– Fluting paper  
4805 11 00  – – Semi-chemical fluting paper  Free  A  
4805 12 00  – – Straw fluting paper  Free  A  
4805 19  – – OtherEN 408 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4805 19 10  – – – Wellenstoff  Free  A  
4805 19 90  – – – Other Free  A  
– Testliner (recycled liner board)  
4805 24 00  – – Weighing 150 g/m  2 or less  Free  A  
4805 25 00  – – Weighing more than 150 g/m  2 Free  A  
4805 30  –  Sulphite wrapping paper  
4805 30 10  – – Weighing less than 30 g/m  2 Free A  
4805 30 90  – – Weighing 30 g/m  2 or more  Free  A  
4805 40 00  –  Filter paper and paperboard  Free  A  
4805 50 00  –  Felt paper and paperboard  Free  A  
– Other 
4805 91 00  – – Weighing 150 g/m  2 or less  Free  A  
4805 92 00  – – Weighing more than 150 g/m  2 but less than 225 g/m  2 Free  A  
4805 93  – – Weighing 225 g/m  2 or more  
4805 93 20  – – – Made from recovered paper  Free  A  
4805 93 80  – – – Other Free  A  
4806  Vegetable parchment, greaseproof papers, tracing papers and 
glassine and other glazed transparent or translucent papers, in 
rolls or sheets  
4806 10 00  –  Vegetable parchment  Free  A  
4806 20 00  –  Greaseproof papers Free  A  
4806 30 00  –  Tracing papers  Free  A  
4806 40  –  Glassine and other glazed transparent or translucent papers  
4806 40 10  – – Glassine papers  Free  A  
4806 40 90  – – Other Free  A  
4807 00  Composite paper and paperboard (made by sticking flat layers of 
paper or paperboard together with an adhesive), not surface-coated 
or impregnated, whether or not internally reinforced, in rolls or 
sheets  
4807 00 30  –  Made from recovered paper, whether or not covered with paper  Free  A  
4807 00 80  –  Other Free  AEN 15.12.2012 Official Journal of the European Union 409
CN 2007  Description  Base rate Category  Comments  
4808  Paper and paperboard, corrugated (with or without glued flat 
surface sheets), creped, crinkled, embossed or perforated, in rolls 
or sheets, other than paper of the kind described in heading 4803  
4808 10 00  –  Corrugated paper and paperboard, whether or not perforated  Free  A  
4808 20 00  –  Sack kraft paper, creped or crinkled, whether or not embossed or 
perforated  Free  A  
4808 30 00  –  Other kraft paper, creped or crinkled, whether or not embossed 
or perforated  Free A  
4808 90 00  –  Other Free  A  
4809  Carbon paper, self-copy paper and other copying or transfer 
papers (including coated or impregnated paper for duplicator 
stencils or offset plates), whether or not printed, in rolls or sheets  
4809 20  –  Self-copy paper 
4809 20 10  – – In rolls  Free  A  
4809 20 90  – – In sheets  Free  A  
4809 90  –  Other 
4809 90 10  – – Carbon or similar copying papers  Free  A  
4809 90 90  – – Other Free  A  
4810  Paper and paperboard, coated on one or both sides with kaolin 
(China clay) or other inorganic substances, with or without a 
binder, and with no other coating, whether or not surface- 
coloured, surface-decorated or printed, in rolls or rectangular 
(including square) sheets, of any size  
– Paper and paperboard of a kind used for writing, printing or 
other graphic purposes, not containing fibres obtained by a 
mechanical or chemi-mechanical process or of which not more 
than 10 % by weight of the total fibre content consists of such 
fibres  
4810 13  – – In rolls  
4810 13 20  – – – Paper and paperboard of a kind used as a base for photo ­
sensitive, heat-sensitive or electrosensitive paper or paper ­
board, weighing not more than 150 g/m  2 Free A  
4810 13 80  – – – Other Free  A  
4810 14  – – In sheets with one side not exceeding 435 mm and the other 
side not exceeding 297 mm in the unfolded state  
4810 14 20  – – – Paper and paperboard of a kind used as a base for photo ­
sensitive, heat-sensitive or electrosensitive paper or paper ­
board, weighing not more than 150 g/m  2 Free A  
4810 14 80  – – – Other Free  A  
4810 19  – – OtherEN 410 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4810 19 10  – – – Paper and paperboard of a kind used as a base for photo ­
sensitive, heat-sensitive or electrosensitive paper or paper ­
board, weighing not more than 150 g/m  2 Free A  
4810 19 90  – – – Other Free  A  
– Paper and paperboard of a kind used for writing, printing or 
other graphic purposes, of which more than 10 % by weight of 
the total fibre content consists of fibres obtained by a mechanical 
or chemi-mechanical process  
4810 22  – – Lightweight coated paper  
4810 22 10  – – – In rolls of a width exceeding 15 cm or in sheets with one side 
exceeding 36 cm and the other side exceeding 15 cm in the 
unfolded state  Free  A  
4810 22 90  – – – Other Free  A  
4810 29  – – Other 
4810 29 30  – – – In rolls  Free  A  
4810 29 80  – – – Other Free  A  
– Kraft paper and paperboard, other than that of a kind used for 
writing, printing or other graphic purposes  
4810 31 00  – – Bleached uniformly throughout the mass and of which more 
than 95 % by weight of the total fibre content consists of wood 
fibres obtained by a chemical process, and weighing 150 g/m  2 
or less  Free A  
4810 32  – – Bleached uniformly throughout the mass and of which more 
than 95 % by weight of the total fibre content consists of wood 
fibres obtained by a chemical process, and weighing more than 
150 g/m  2 
4810 32 10  – – – Coated with kaolin  Free  A  
4810 32 90  – – – Other Free  A  
4810 39 00  – – Other Free  A  
– Other paper and paperboard 
4810 92  – – Multi-ply  
4810 92 10  – – – Each layer bleached  Free  A  
4810 92 30  – – – With only one outer layer bleached  Free  A  
4810 92 90  – – – Other Free  A  
4810 99  – – Other 
4810 99 10  – – – Bleached paper and paperboard, coated with kaolin  Free  A  
4810 99 30  – – – Coated with mica powder  Free  AEN 15.12.2012 Official Journal of the European Union 411
CN 2007  Description  Base rate Category  Comments  
4810 99 90  – – – Other Free  A  
4811  Paper, paperboard, cellulose wadding and webs of cellulose fibres, 
coated, impregnated, covered, surface-coloured, surface-decorated 
or printed, in rolls or rectangular (including square) sheets, of 
any size, other than goods of the kind described in heading 
4803, 4809 or 4810  
4811 10 00  –  Tarred, bituminised or asphalted paper and paperboard  Free  A  
– Gummed or adhesive paper and paperboard  
4811 41  – – Self-adhesive  
4811 41 20  – – – Of a width not exceeding 10 cm, the coating of which 
consists of unvulcanised natural or synthetic rubber  Free  A  
4811 41 90  – – – Other Free  A  
4811 49 00  – – Other Free  A  
– Paper and paperboard, coated, impregnated or covered with 
plastics (excluding adhesives)  
4811 51 00  – – Bleached, weighing more than 150 g/m  2 Free  A  
4811 59 00  – – Other Free  A  
4811 60 00  –  Paper and paperboard, coated, impregnated or covered with wax, 
paraffin wax, stearin, oil or glycerol  Free A  
4811 90 00  –  Other paper, paperboard, cellulose wadding and webs of 
cellulose fibres  Free  A  
4812 00 00  Filter blocks, slabs and plates, of paper pulp  Free  A  
4813  Cigarette paper, whether or not cut to size or in the form of 
booklets or tubes  
4813 10 00  –  In the form of booklets or tubes  Free  A  
4813 20 00  –  In rolls of a width not exceeding 5 cm  Free  A  
4813 90  –  Other 
4813 90 10  – – In rolls of a width exceeding 5 cm but not exceeding 15 cm  Free  A  
4813 90 90  – – Other Free  A  
4814  Wallpaper and similar wallcoverings; window transparencies of 
paper  
4814 10 00  –  'Ingrain ' paper  Free  A  
4814 20 00  –  Wallpaper and similar wallcoverings, consisting of paper coated 
or covered, on the face side, with a grained, embossed, coloured, 
design-printed or otherwise decorated layer of plastics  Free  A  
4814 90  –  OtherEN 412 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4814 90 10  – – Wallpaper and similar wallcoverings, consisting of grained, 
embossed, surface-coloured, design-printed or otherwise 
surface-decorated paper, coated or covered with transparent 
protective plastics  Free A  
4814 90 80  – – Other Free  A  
4816  Carbon paper, self-copy paper and other copying or transfer 
papers (other than those of heading 4809), duplicator stencils 
and offset plates, of paper, whether or not put up in boxes  
4816 20 00  –  Self-copy paper Free  A  
4816 90 00  –  Other Free  A  
4817  Envelopes, letter cards, plain postcards and correspondence cards, 
of paper or paperboard; boxes, pouches, wallets and writing 
compendiums, of paper or paperboard, containing an assortment 
of paper stationery  
4817 10 00  –  Envelopes  Free  A  
4817 20 00  –  Letter cards, plain postcards and correspondence cards  Free  A  
4817 30 00  –  Boxes, pouches, wallets and writing compendiums, of paper or 
paperboard, containing an assortment of paper stationery  Free  A  
4818  Toilet paper and similar paper, cellulose wadding or webs of 
cellulose fibres, of a kind used for household or sanitary 
purposes, in rolls of a width not exceeding 36 cm, or cut to 
size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, 
serviettes, napkins for babies, tampons, bed sheets and similar 
household, sanitary or hospital articles, articles of apparel and 
clothing accessories, of paper pulp, paper, cellulose wadding or 
webs of cellulose fibres  
4818 10  –  Toilet paper 
4818 10 10  – – Weighing, per ply, 25 g/m  2 or less  Free  A  
4818 10 90  – – Weighing, per ply, more than 25 g/m  2 Free A  
4818 20  –  Handkerchiefs, cleansing or facial tissues and towels  
4818 20 10  – – Handkerchiefs and cleansing or facial tissues  Free  A  
– – Hand towels  
4818 20 91  – – – In rolls  Free  A  
4818 20 99  – – – Other Free  A  
4818 30 00  –  Tablecloths and serviettes  Free  A  
4818 40  –  Sanitary towels and tampons, napkins and napkin liners for 
babies and similar sanitary articles  
– – Sanitary towels, tampons and similar articles  
4818 40 11  – – – Sanitary towels  Free  AEN 15.12.2012 Official Journal of the European Union 413
CN 2007  Description  Base rate Category  Comments  
4818 40 13  – – – Tampons Free  A  
4818 40 19  – – – Other Free  A  
4818 40 90  – – Napkins and napkin liners for babies and similar sanitary 
articles  Free  A  
4818 50 00  –  Articles of apparel and clothing accessories  Free  A  
4818 90  –  Other 
4818 90 10  – – Articles of a kind used for surgical, medical or hygienic 
purposes, not put up for retail sale  Free A  
4818 90 90  – – Other Free  A  
4819  Cartons, boxes, cases, bags and other packing containers, of paper, 
paperboard, cellulose wadding or webs of cellulose fibres; box files, 
letter trays, and similar articles, of paper or paperboard, of a kind 
used in offices, shops or the like  
4819 10 00  –  Cartons, boxes and cases, of corrugated paper or paperboard  Free  A  
4819 20 00  –  Folding cartons, boxes and cases, of non-corrugated paper or 
paperboard Free  A  
4819 30 00  –  Sacks and bags, having a base of a width of 40 cm or more  Free  A  
4819 40 00  –  Other sacks and bags, including cones  Free  A  
4819 50 00  –  Other packing containers, including record sleeves  Free  A  
4819 60 00  –  Box files, letter trays, storage boxes and similar articles, of a kind 
used in offices, shops or the like  Free A  
4820  Registers, account books, notebooks, order books, receipt books, 
letter pads, memorandum pads, diaries and similar articles, exercise 
books, blotting pads, binders (loose-leaf or other), folders, file 
covers, manifold business forms, interleaved carbon sets and 
other articles of stationery, of paper or paperboard; albums for 
samples or for collections and book covers, of paper or paper ­
board  
4820 10  –  Registers, account books, notebooks, order books, receipt books, 
letter pads, memorandum pads, diaries and similar articles  
4820 10 10  – – Registers, account books, order books and receipt books  Free  A  
4820 10 30  – – Notebooks, letter pads and memorandum pads  Free  A  
4820 10 50  – – Diaries  Free  A  
4820 10 90  – – Other Free  A  
4820 20 00  –  Exercise books  Free  A  
4820 30 00  –  Binders (other than book covers), folders and file covers  Free  A  
4820 40  –  Manifold business forms and interleaved carbon setsEN 414 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4820 40 10  – – Continuous forms  Free  A  
4820 40 90  – – Other Free  A  
4820 50 00  –  Albums for samples or for collections  Free  A  
4820 90 00  –  Other Free  A  
4821  Paper or paperboard labels of all kinds, whether or not printed  
4821 10  –  Printed  
4821 10 10  – – Self-adhesive  Free  A  
4821 10 90  – – Other Free  A  
4821 90  –  Other 
4821 90 10  – – Self-adhesive  Free  A  
4821 90 90  – – Other Free  A  
4822  Bobbins, spools, cops and similar supports, of paper pulp, paper or 
paperboard (whether or not perforated or hardened)  
4822 10 00  –  Of a kind used for winding textile yarn  Free  A  
4822 90 00  –  Other Free  A  
4823  Other paper, paperboard, cellulose wadding and webs of cellulose 
fibres, cut to size or shape; other articles of paper pulp, paper, 
paperboard, cellulose wadding or webs of cellulose fibres  
4823 20 00  –  Filter paper and paperboard  Free  A  
4823 40 00  –  Rolls, sheets and dials, printed for self-recording apparatus  Free  A  
– Trays, dishes, plates, cups and the like, of paper or paperboard  
4823 61 00  – – Of bamboo Free  A  
4823 69  – – Other 
4823 69 10  – – – Trays, dishes and plates  Free  A  
4823 69 90  – – – Other Free  A  
4823 70  –  Moulded or pressed articles of paper pulp  
4823 70 10  – – Moulded trays and boxes for packing eggs  Free  A  
4823 70 90  – – Other Free  A  
4823 90  –  Other 
4823 90 40  – – Paper and paperboard, of a kind used for writing, printing or 
other graphic purposes Free  AEN 15.12.2012 Official Journal of the European Union 415
CN 2007  Description  Base rate Category  Comments  
4823 90 85  – – Other Free  A  
49 CHAPTER 49 - PRINTED BOOKS, NEWSPAPERS, PICTURES AND 
OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANU ­
SCRIPTS, TYPESCRIPTS AND PLANS  
4901  Printed books, brochures, leaflets and similar printed matter, 
whether or not in single sheets  
4901 10 00  –  In single sheets, whether or not folded  Free  A  
– Other 
4901 91 00  – – Dictionaries and encyclopaedias, and serial instalments thereof  Free  A  
4901 99 00  – – Other Free  A  
4902  Newspapers, journals and periodicals, whether or not illustrated or 
containing advertising material  
4902 10 00  –  Appearing at least four times a week  Free  A  
4902 90  –  Other 
4902 90 10  – – Appearing once a week  Free  A  
4902 90 30  – – Appearing once a month  Free  A  
4902 90 90  – – Other Free  A  
4903 00 00  Children's picture, drawing or colouring books  Free  A  
4904 00 00  Music, printed or in manuscript, whether or not bound or illus ­
trated  Free  A  
4905  Maps and hydrographic or similar charts of all kinds, including 
atlases, wall maps, topographical plans and globes, printed  
4905 10 00  –  Globes  Free  A  
– Other 
4905 91 00  – – In book form  Free  A  
4905 99 00  – – Other Free  A  
4906 00 00  Plans and drawings for architectural, engineering, industrial, 
commercial, topographical or similar purposes, being originals 
drawn by hand; handwritten texts; photographic reproductions 
on sensitised paper and carbon copies of the foregoing  Free  A  
4907 00  Unused postage, revenue or similar stamps of current or new issue 
in the country in which they have, or will have, a recognised face 
value; stamp-impressed paper; banknotes; cheque forms; stock, 
share or bond certificates and similar documents of title  
4907 00 10  –  Postage, revenue and similar stamps  Free  A  
4907 00 30  –  Banknotes  Free  AEN 416 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
4907 00 90  –  Other Free  A  
4908  Transfers (decalcomanias)  
4908 10 00  –  Transfers (decalcomanias), vitrifiable  Free  A  
4908 90 00  –  Other Free  A  
4909 00  Printed or illustrated postcards; printed cards bearing personal 
greetings, messages or announcements, whether or not illustrated, 
with or without envelopes or trimmings  
4909 00 10  –  Printed or illustrated postcards  Free  A  
4909 00 90  –  Other Free  A  
4910 00 00  Calendars of any kind, printed, including calendar blocks  Free  A  
4911  Other printed matter, including printed pictures and photographs  
4911 10  –  Trade advertising material, commercial catalogues and the like  
4911 10 10  – – Commercial catalogues  Free  A  
4911 10 90  – – Other Free  A  
– Other 
4911 91 00  – – Pictures, designs and photographs  Free  A  
4911 99 00  – – Other Free  A  
XI SECTION XI - TEXTILES AND TEXTILE ARTICLES  
50 CHAPTER 50 - SILK  
5001 00 00  Silkworm cocoons suitable for reeling  Free  A  
5002 00 00  Raw silk (not thrown)  Free  A  
5003 00 00  Silk waste (including cocoons unsuitable for reeling, yarn waste 
and garnetted stock)  Free  A  
5004 00  Silk yarn (other than yarn spun from silk waste) not put up for 
retail sale  
5004 00 10  –  Unbleached, scoured or bleached  4  A  
5004 00 90  –  Other 4  A  
5005 00  Yarn spun from silk waste, not put up for retail sale  
5005 00 10  –  Unbleached, scoured or bleached  2,9 A  
5005 00 90  –  Other 2,9 A  
5006 00  Silk yarn and yarn spun from silk waste, put up for retail sale; 
silkworm gutEN 15.12.2012 Official Journal of the European Union 417
CN 2007  Description  Base rate Category  Comments  
5006 00 10  –  Silk yarn  5  A  
5006 00 90  –  Yarn spun from noil or other silk waste; silkworm gut  2,9 A  
5007  Woven fabrics of silk or of silk waste  
5007 10 00  –  Fabrics of noil silk  3  A  
5007 20  –  Other fabrics, containing 85 % or more by weight of silk or of 
silk waste other than noil silk  
– – Crêpes  
5007 20 11  – – – Unbleached, scoured or bleached  6,9 A  
5007 20 19  – – – Other 6,9 A  
– – Pongee, habutai, honan, shantung, corah and similar far eastern 
fabrics, wholly of silk (not mixed with noil or other silk waste 
or with other textile materials)  
5007 20 21  – – – Plain-woven, unbleached or not further processed than 
scoured  5,3 A  
– – – Other 
5007 20 31  – – – –  Plain-woven  7,5 A  
5007 20 39  – – – –  Other 7,5 A  
– – Other 
5007 20 41  – – – Diaphanous fabrics (open weave)  7,2 A  
– – – Other 
5007 20 51  – – – –  Unbleached, scoured or bleached  7,2 A  
5007 20 59  – – – –  Dyed  7,2 A  
– – – –  Of yarns of different colours  
5007 20 61  – – – – –  Of a width exceeding 57 cm but not exceeding 75 cm  7,2 A  
5007 20 69  – – – – –  Other 7,2 A  
5007 20 71  – – – –  Printed  7,2 A  
5007 90  –  Other fabrics  
5007 90 10  – – Unbleached, scoured or bleached  6,9 A  
5007 90 30  – – Dyed  6,9 A  
5007 90 50  – – Of yarns of different colours  6,9 A  
5007 90 90  – – Printed  6,9 AEN 418 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
51 CHAPTER 51 - WOOL, FINE OR COARSE ANIMAL HAIR; 
HORSEHAIR YARN AND WOVEN FABRIC  
5101  Wool, not carded or combed  
– Greasy, including fleece-washed wool  
5101 11 00  – – Shorn wool Free  A  
5101 19 00  – – Other Free  A  
– Degreased, not carbonised  
5101 21 00  – – Shorn wool Free  A  
5101 29 00  – – Other Free  A  
5101 30 00  –  Carbonised  Free  A  
5102  Fine or coarse animal hair, not carded or combed  
– Fine animal hair  
5102 11 00  – – Of Kashmir (cashmere) goats  Free  A  
5102 19  – – Other 
5102 19 10  – – – Of angora rabbit  Free  A  
5102 19 30  – – – Of alpaca, llama or vicuna  Free  A  
5102 19 40  – – – Of camel (including dromedary) or yak, or of angora, Tibetan 
or similar goats  Free  A  
5102 19 90  – – – Of rabbit (other than angora rabbit), hare, beaver, nutria or 
muskrat  Free A  
5102 20 00  –  Coarse animal hair  Free  A  
5103  Waste of wool or of fine or coarse animal hair, including yarn 
waste but excluding garnetted stock  
5103 10  –  Noils of wool or of fine animal hair  
5103 10 10  – – Not carbonised  Free  A  
5103 10 90  – – Carbonised  Free  A  
5103 20  –  Other waste of wool or of fine animal hair  
5103 20 10  – – Yarn waste  Free  A  
– – Other 
5103 20 91  – – – Not carbonised  Free  A  
5103 20 99  – – – Carbonised  Free  AEN 15.12.2012 Official Journal of the European Union 419
CN 2007  Description  Base rate Category  Comments  
5103 30 00  –  Waste of coarse animal hair  Free  A  
5104 00 00  Garnetted stock of wool or of fine or coarse animal hair  Free  A  
5105  Wool and fine or coarse animal hair, carded or combed (including 
combed wool in fragments)  
5105 10 00  –  Carded wool 2  A  
– Wool tops and other combed wool  
5105 21 00  – – Combed wool in fragments  2  A  
5105 29 00  – – Other 2  A  
– Fine animal hair, carded or combed  
5105 31 00  – – Of Kashmir (cashmere) goats  2  A  
5105 39  – – Other 
5105 39 10  – – – Carded  2  A  
5105 39 90  – – – Combed  2  A  
5105 40 00  –  Coarse animal hair, carded or combed  2  A  
5106  Yarn of carded wool, not put up for retail sale 
5106 10  –  Containing 85 % or more by weight of wool  
5106 10 10  – – Unbleached  3,8 A  
5106 10 90  – – Other 3,8 A  
5106 20  –  Containing less than 85 % by weight of wool  
5106 20 10  – – Containing 85 % or more by weight of wool and fine animal 
hair 3,8 A  
– – Other 
5106 20 91  – – – Unbleached  4  A  
5106 20 99  – – – Other 4  A  
5107  Yarn of combed wool, not put up for retail sale 
5107 10  –  Containing 85 % or more by weight of wool  
5107 10 10  – – Unbleached  3,8 A  
5107 10 90  – – Other 3,8 A  
5107 20  –  Containing less than 85 % by weight of wool  
– – Containing 85 % or more by weight of wool and fine animal 
hairEN 420 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5107 20 10  – – – Unbleached  4  A  
5107 20 30  – – – Other 4  A  
– – Other  
– – – Mixed solely or mainly with synthetic staple fibres  
5107 20 51  – – – – Unbleached  4  A  
5107 20 59  – – – – Other 4  A  
– – – Otherwise mixed  
5107 20 91  – – – – Unbleached  4  A  
5107 20 99  – – – – Other 4  A  
5108  Yarn of fine animal hair (carded or combed), not put up for retail 
sale 
5108 10  –  Carded  
5108 10 10  – – Unbleached  3,2 A  
5108 10 90  – – Other 3,2 A  
5108 20  –  Combed  
5108 20 10  – – Unbleached  3,2 A  
5108 20 90  – – Other 3,2 A  
5109  Yarn of wool or of fine animal hair, put up for retail sale 
5109 10  –  Containing 85 % or more by weight of wool or of fine animal 
hair 
5109 10 10  – – In balls, hanks or skeins, of a weight exceeding 125 g but not 
exceeding 500 g  3,8 A  
5109 10 90  – – Other 5  A  
5109 90  –  Other 
5109 90 10  – – In balls, hanks or skeins, of a weight exceeding 125 g but not 
exceeding 500 g  5 A  
5109 90 90  – – Other 5  A  
5110 00 00  Yarn of coarse animal hair or of horsehair (including gimped 
horsehair yarn), whether or not put up for retail sale  3,5 A  
5111  Woven fabrics of carded wool or of carded fine animal hair  
– Containing 85 % or more by weight of wool or of fine animal 
hair 
5111 11 00  – – Of a weight not exceeding 300 g/m  2 8 AEN 15.12.2012 Official Journal of the European Union 421
CN 2007  Description  Base rate Category  Comments  
5111 19  – – Other 
5111 19 10  – – – Of a weight exceeding 300 g/m  2 but not exceeding 450 g/m  2 8 A  
5111 19 90  – – – Of a weight exceeding 450 g/m  2 8 A  
5111 20 00  –  Other, mixed mainly or solely with man-made filaments  8  A  
5111 30  –  Other, mixed mainly or solely with man-made staple fibres  
5111 30 10  – – Of a weight not exceeding 300 g/m  2 8 A  
5111 30 30  – – Of a weight exceeding 300 g/m  2 but not exceeding 450 g/m  2 8 A  
5111 30 90  – – Of a weight exceeding 450 g/m  2 8 A  
5111 90  –  Other 
5111 90 10  – – Containing a total of more than 10 % by weight of textile 
materials of Chapter 50  7,2 A  
– – Other 
5111 90 91  – – – Of a weight not exceeding 300 g/m  2 8 A  
5111 90 93  – – – Of a weight exceeding 300 g/m  2 but not exceeding 450 g/m  2 8 A  
5111 90 99  – – – Of a weight exceeding 450 g/m  2 8 A  
5112  Woven fabrics of combed wool or of combed fine animal hair  
– Containing 85 % or more by weight of wool or of fine animal 
hair 
5112 11 00  – – Of a weight not exceeding 200 g/m  2 8 A  
5112 19  – – Other 
5112 19 10  – – – Of a weight exceeding 200 g/m  2 but not exceeding 375 g/m  2 8 A  
5112 19 90  – – – Of a weight exceeding 375 g/m  2 8 A  
5112 20 00  –  Other, mixed mainly or solely with man-made filaments  8  A  
5112 30  –  Other, mixed mainly or solely with man-made staple fibres  
5112 30 10  – – Of a weight not exceeding 200 g/m  2 8 A  
5112 30 30  – – Of a weight exceeding 200 g/m  2 but not exceeding 375 g/m  2 8 A  
5112 30 90  – – Of a weight exceeding 375 g/m  2 8 A  
5112 90  –  Other 
5112 90 10  – – Containing a total of more than 10 % by weight of textile 
materials of Chapter 50  7,2 A  
– – OtherEN 422 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5112 90 91  – – – Of a weight not exceeding 200 g/m  2 8 A  
5112 90 93  – – – Of a weight exceeding 200 g/m  2 but not exceeding 375 g/m  2 8 A  
5112 90 99  – – – Of a weight exceeding 375 g/m  2 8 A  
5113 00 00  Woven fabrics of coarse animal hair or of horsehair  5,3 A  
52 CHAPTER 52 - COTTON 
5201 00  Cotton, not carded or combed  
5201 00 10  –  Rendered absorbent or bleached  Free  A  
5201 00 90  –  Other Free  A  
5202  Cotton waste (including yarn waste and garnetted stock)  
5202 10 00  –  Yarn waste (including thread waste)  Free  A  
– Other 
5202 91 00  – – Garnetted stock  Free  A  
5202 99 00  – – Other Free  A  
5203 00 00  Cotton, carded or combed  Free  A  
5204  Cotton sewing thread, whether or not put up for retail sale  
– Not put up for retail sale  
5204 11 00  – – Containing 85 % or more by weight of cotton  4  A  
5204 19 00  – – Other 4  A  
5204 20 00  –  Put up for retail sale  5  A  
5205  Cotton yarn (other than sewing thread), containing 85 % or more 
by weight of cotton, not put up for retail sale  
– Single yarn, of uncombed fibres  
5205 11 00  – – Measuring 714.29 decitex or more (not exceeding 14 metric 
number)  4 A  
5205 12 00  – – Measuring less than 714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not exceeding 43 
metric number)  4 A  
5205 13 00  – – Measuring less than 232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not exceeding 52 
metric number)  4 A  
5205 14 00  – – Measuring less than 192.31 decitex but not less than 125 
decitex (exceeding 52 metric number but not exceeding 80 
metric number)  4 AEN 15.12.2012 Official Journal of the European Union 423
CN 2007  Description  Base rate Category  Comments  
5205 15  – – Measuring less than 125 decitex (exceeding 80 metric number)  
5205 15 10  – – – Measuring less than 125 decitex but not less than 83.33 
decitex (exceeding 80 metric number but not exceeding 
120 metric number)  4,4 A  
5205 15 90  – – – Measuring less than 83.33 decitex (exceeding 120 metric 
number)  4 A  
– Single yarn, of combed fibres  
5205 21 00  – – Measuring 714.29 decitex or more (not exceeding 14 metric 
number)  4 A  
5205 22 00  – – Measuring less than 714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not exceeding 43 
metric number)  4 A  
5205 23 00  – – Measuring less than 232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not exceeding 52 
metric number)  4 A  
5205 24 00  – – Measuring less than 192.31 decitex but not less than 125 
decitex (exceeding 52 metric number but not exceeding 80 
metric number)  4 A  
5205 26 00  – – Measuring less than 125 decitex but not less than 106.38 
decitex (exceeding 80 metric number but not exceeding 94 
metric number)  4 A  
5205 27 00  – – Measuring less than 106.38 decitex but not less than 83.33 
decitex (exceeding 94 metric number but not exceeding 120 
metric number)  4 A  
5205 28 00  – – Measuring less than 83.33 decitex (exceeding 120 metric 
number)  4 A  
– Multiple (folded) or cabled yarn, of uncombed fibres  
5205 31 00  – – Measuring per single yarn 714.29 decitex or more (not 
exceeding 14 metric number per single yarn)  4 A  
5205 32 00  – – Measuring per single yarn less than 714.29 decitex but not less 
than 232.56 decitex (exceeding 14 metric number but not 
exceeding 43 metric number per single yarn)  4 A  
5205 33 00  – – Measuring per single yarn less than 232.56 decitex but not less 
than 192.31 decitex (exceeding 43 metric number but not 
exceeding 52 metric number per single yarn)  4 A  
5205 34 00  – – Measuring per single yarn less than 192.31 decitex but not less 
than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number per single yarn)  4 A  
5205 35 00  – – Measuring per single yarn less than 125 decitex (exceeding 80 
metric number per single yarn)  4 A  
– Multiple (folded) or cabled yarn, of combed fibres  
5205 41 00  – – Measuring per single yarn 714.29 decitex or more (not 
exceeding 14 metric number per single yarn)  4 AEN 424 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5205 42 00  – – Measuring per single yarn less than 714.29 decitex but not less 
than 232.56 decitex (exceeding 14 metric number but not 
exceeding 43 metric number per single yarn)  4 A  
5205 43 00  – – Measuring per single yarn less than 232.56 decitex but not less 
than 192.31 decitex (exceeding 43 metric number but not 
exceeding 52 metric number per single yarn)  4 A  
5205 44 00  – – Measuring per single yarn less than 192.31 decitex but not less 
than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number per single yarn)  4 A  
5205 46 00  – – Measuring per single yarn less than 125 decitex but not less 
than 106.38 decitex (exceeding 80 metric number but not 
exceeding 94 metric number per single yarn)  4 A  
5205 47 00  – – Measuring per single yarn less than 106.38 decitex but not less 
than 83.33 decitex (exceeding 94 metric number but not 
exceeding 120 metric number per single yarn)  4 A  
5205 48 00  – – Measuring per single yarn less than 83.33 decitex (exceeding 
120 metric number per single yarn)  4 A  
5206  Cotton yarn (other than sewing thread), containing less than 85 % 
by weight of cotton, not put up for retail sale  
– Single yarn, of uncombed fibres  
5206 11 00  – – Measuring 714.29 decitex or more (not exceeding 14 metric 
number)  4 A  
5206 12 00  – – Measuring less than 714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not exceeding 43 
metric number)  4 A  
5206 13 00  – – Measuring less than 232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not exceeding 52 
metric number)  4 A  
5206 14 00  – – Measuring less than 192.31 decitex but not less than 125 
decitex (exceeding 52 metric number but not exceeding 80 
metric number)  4 A  
5206 15 00  – – Measuring less than 125 decitex (exceeding 80 metric number)  4  A  
– Single yarn, of combed fibres  
5206 21 00  – – Measuring 714.29 decitex or more (not exceeding 14 metric 
number)  4 A  
5206 22 00  – – Measuring less than 714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not exceeding 43 
metric number)  4 A  
5206 23 00  – – Measuring less than 232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not exceeding 52 
metric number)  4 A  
5206 24 00  – – Measuring less than 192.31 decitex but not less than 125 
decitex (exceeding 52 metric number but not exceeding 80 
metric number)  4 AEN 15.12.2012 Official Journal of the European Union 425
CN 2007  Description  Base rate Category  Comments  
5206 25 00  – – Measuring less than 125 decitex (exceeding 80 metric number)  4  A  
– Multiple (folded) or cabled yarn, of uncombed fibres  
5206 31 00  – – Measuring per single yarn 714.29 decitex or more (not 
exceeding 14 metric number per single yarn)  4 A  
5206 32 00  – – Measuring per single yarn less than 714.29 decitex but not less 
than 232.56 decitex (exceeding 14 metric number but not 
exceeding 43 metric number per single yarn)  4 A  
5206 33 00  – – Measuring per single yarn less than 232.56 decitex but not less 
than 192.31 decitex (exceeding 43 metric number but not 
exceeding 52 metric number per single yarn)  4 A  
5206 34 00  – – Measuring per single yarn less than 192.31 decitex but not less 
than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number per single yarn)  4 A  
5206 35 00  – – Measuring per single yarn less than 125 decitex (exceeding 80 
metric number per single yarn)  4 A  
– Multiple (folded) or cabled yarn, of combed fibres  
5206 41 00  – – Measuring per single yarn 714.29 decitex or more (not 
exceeding 14 metric number per single yarn)  4 A  
5206 42 00  – – Measuring per single yarn less than 714.29 decitex but not less 
than 232.56 decitex (exceeding 14 metric number but not 
exceeding 43 metric number per single yarn)  4 A  
5206 43 00  – – Measuring per single yarn less than 232.56 decitex but not less 
than 192.31 decitex (exceeding 43 metric number but not 
exceeding 52 metric number per single yarn)  4 A  
5206 44 00  – – Measuring per single yarn less than 192.31 decitex but not less 
than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number per single yarn)  4 A  
5206 45 00  – – Measuring per single yarn less than 125 decitex (exceeding 80 
metric number per single yarn)  4 A  
5207  Cotton yarn (other than sewing thread) put up for retail sale 
5207 10 00  –  Containing 85 % or more by weight of cotton  5  A  
5207 90 00  –  Other 5  A  
5208  Woven fabrics of cotton, containing 85 % or more by weight of 
cotton, weighing not more than 200 g/m  2 
– Unbleached  
5208 11  – – Plain weave, weighing not more than 100 g/m  2 
5208 11 10  – – – Fabrics for the manufacture of bandages, dressings and 
medical gauzes  8 A  
5208 11 90  – – – Other 8  AEN 426 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5208 12  – – Plain weave, weighing more than 100 g/m  2 
– – – Plain weave, weighing more than 100 g/m  2 but not more 
than 130 g/m  2 and of a width  
5208 12 16  – – – – Not exceeding 165 cm  8  A  
5208 12 19  – – – – Exceeding 165 cm  8  A  
– – – Plain weave, weighing more than 130 g/m  2 and of a width  
5208 12 96  – – – – Not exceeding 165 cm  8  A  
5208 12 99  – – – – Exceeding 165 cm  8  A  
5208 13 00  – – 3-thread or 4-thread twill, including cross twill  8  A  
5208 19 00  – – Other fabrics  8  A  
– Bleached 
5208 21  – – Plain weave, weighing not more than 100 g/m  2 
5208 21 10  – – – Fabrics for the manufacture of bandages, dressings and 
medical gauzes  8 A  
5208 21 90  – – – Other 8  A  
5208 22  – – Plain weave, weighing more than 100 g/m  2 
– – – Plain weave, weighing more than 100 g/m  2 but not more 
than 130 g/m  2 and of a width  
5208 22 16  – – – – Not exceeding 165 cm  8  A  
5208 22 19  – – – – Exceeding 165 cm  8  A  
– – – Plain weave, weighing more than 130 g/m  2 and of a width  
5208 22 96  – – – – Not exceeding 165 cm  8  A  
5208 22 99  – – – – Exceeding 165 cm  8  A  
5208 23 00  – – 3-thread or 4-thread twill, including cross twill  8  A  
5208 29 00  – – Other fabrics  8  A  
– Dyed  
5208 31 00  – – Plain weave, weighing not more than 100 g/m  2 8 A  
5208 32  – – Plain weave, weighing more than 100 g/m  2 
– – – Plain weave, weighing more than 100 g/m  2 but not more 
than 130 g/m  2 and of a width  
5208 32 16  – – – – Not exceeding 165 cm  8  AEN 15.12.2012 Official Journal of the European Union 427
CN 2007  Description  Base rate Category  Comments  
5208 32 19  – – – –  Exceeding 165 cm  8  A  
– – – Plain weave, weighing more than 130 g/m  2 and of a width  
5208 32 96  – – – –  Not exceeding 165 cm  8  A  
5208 32 99  – – – –  Exceeding 165 cm  8  A  
5208 33 00  – – 3-thread or 4-thread twill, including cross twill  8  A  
5208 39 00  – – Other fabrics  8  A  
– Of yarns of different colours  
5208 41 00  – – Plain weave, weighing not more than 100 g/m  2 8 A  
5208 42 00  – – Plain weave, weighing more than 100 g/m  2 8 A  
5208 43 00  – – 3-thread or 4-thread twill, including cross twill  8  A  
5208 49 00  – – Other fabrics  8  A  
– Printed  
5208 51 00  – – Plain weave, weighing not more than 100 g/m  2 8 A  
5208 52 00  – – Plain weave, weighing more than 100 g/m  2 8 A  
5208 59  – – Other fabrics  
5208 59 10  – – – 3-thread or 4-thread twill, including cross twill  8  A  
5208 59 90  – – – Other 8  A  
5209  Woven fabrics of cotton, containing 85 % or more by weight of 
cotton, weighing more than 200 g/m  2 
– Unbleached  
5209 11 00  – – Plain weave  8  A  
5209 12 00  – – 3-thread or 4-thread twill, including cross twill  8  A  
5209 19 00  – – Other fabrics  8  A  
– Bleached 
5209 21 00  – – Plain weave  8  A  
5209 22 00  – – 3-thread or 4-thread twill, including cross twill  8  A  
5209 29 00  – – Other fabrics  8  A  
– Dyed  
5209 31 00  – – Plain weave  8  A  
5209 32 00  – – 3-thread or 4-thread twill, including cross twill  8  AEN 428 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5209 39 00  – – Other fabrics  8  A  
– Of yarns of different colours  
5209 41 00  – – Plain weave  8  A  
5209 42 00  – – Denim  8  A  
5209 43 00  – – Other fabrics of 3-thread or 4-thread twill, including cross twill  8  A  
5209 49 00  – – Other fabrics  8  A  
– Printed  
5209 51 00  – – Plain weave  8  A  
5209 52 00  – – 3-thread or 4-thread twill, including cross twill  8  A  
5209 59 00  – – Other fabrics  8  A  
5210  Woven fabrics of cotton, containing less than 85 % by weight of 
cotton, mixed mainly or solely with man-made fibres, weighing 
not more than 200 g/m  2 
– Unbleached  
5210 11 00  – – Plain weave  8  A  
5210 19 00  – – Other fabrics  8  A  
– Bleached 
5210 21 00  – – Plain weave  8  A  
5210 29 00  – – Other fabrics  8  A  
– Dyed  
5210 31 00  – – Plain weave  8  A  
5210 32 00  – – 3-thread or 4-thread twill, including cross twill  8  A  
5210 39 00  – – Other fabrics  8  A  
– Of yarns of different colours  
5210 41 00  – – Plain weave  8  A  
5210 49 00  – – Other fabrics  8  A  
– Printed  
5210 51 00  – – Plain weave  8  A  
5210 59 00  – – Other fabrics  8  AEN 15.12.2012 Official Journal of the European Union 429
CN 2007  Description  Base rate Category  Comments  
5211  Woven fabrics of cotton, containing less than 85 % by weight of 
cotton, mixed mainly or solely with man-made fibres, weighing 
more than 200 g/m  2 
– Unbleached  
5211 11 00  – – Plain weave  8  A  
5211 12 00  – – 3-thread or 4-thread twill, including cross twill  8  A  
5211 19 00  – – Other fabrics  8  A  
5211 20 00  –  Bleached 8  A  
– Dyed  
5211 31 00  – – Plain weave  8  A  
5211 32 00  – – 3-thread or 4-thread twill, including cross twill  8  A  
5211 39 00  – – Other fabrics  8  A  
– Of yarns of different colours  
5211 41 00  – – Plain weave  8  A  
5211 42 00  – – Denim  8  A  
5211 43 00  – – Other fabrics of 3-thread or 4-thread twill, including cross twill  8  A  
5211 49  – – Other fabrics  
5211 49 10  – – – Jacquard fabrics  8  A  
5211 49 90  – – – Other 8  A  
– Printed  
5211 51 00  – – Plain weave  8  A  
5211 52 00  – – 3-thread or 4-thread twill, including cross twill  8  A  
5211 59 00  – – Other fabrics  8  A  
5212  Other woven fabrics of cotton  
– Weighing not more than 200 g/m  2 
5212 11  – – Unbleached  
5212 11 10  – – – Mixed mainly or solely with flax  8  A  
5212 11 90  – – – Otherwise mixed  8  A  
5212 12  – – Bleached 
5212 12 10  – – – Mixed mainly or solely with flax  8  AEN 430 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5212 12 90  – – – Otherwise mixed  8  A  
5212 13  – – Dyed  
5212 13 10  – – – Mixed mainly or solely with flax  8  A  
5212 13 90  – – – Otherwise mixed  8  A  
5212 14  – – Of yarns of different colours  
5212 14 10  – – – Mixed mainly or solely with flax  8  A  
5212 14 90  – – – Otherwise mixed  8  A  
5212 15  – – Printed  
5212 15 10  – – – Mixed mainly or solely with flax  8  A  
5212 15 90  – – – Otherwise mixed  8  A  
– Weighing more than 200 g/m  2 
5212 21  – – Unbleached  
5212 21 10  – – – Mixed mainly or solely with flax  8  A  
5212 21 90  – – – Otherwise mixed  8  A  
5212 22  – – Bleached 
5212 22 10  – – – Mixed mainly or solely with flax  8  A  
5212 22 90  – – – Otherwise mixed  8  A  
5212 23  – – Dyed  
5212 23 10  – – – Mixed mainly or solely with flax  8  A  
5212 23 90  – – – Otherwise mixed  8  A  
5212 24  – – Of yarns of different colours  
5212 24 10  – – – Mixed mainly or solely with flax  8  A  
5212 24 90  – – – Otherwise mixed  8  A  
5212 25  – – Printed  
5212 25 10  – – – Mixed mainly or solely with flax  8  A  
5212 25 90  – – – Otherwise mixed  8  A  
53 CHAPTER 53 - OTHER VEGETABLE TEXTILE FIBRES; PAPER 
YARN AND WOVEN FABRICS OF PAPER YARNEN 15.12.2012 Official Journal of the European Union 431
CN 2007  Description  Base rate Category  Comments  
5301  Flax, raw or processed but not spun; flax tow and waste (including 
yarn waste and garnetted stock)  
5301 10 00  –  Flax, raw or retted  Free  A  
– Flax, broken, scutched, hackled or otherwise processed, but not 
spun  
5301 21 00  – – Broken or scutched  Free  A  
5301 29 00  – – Other Free  A  
5301 30  –  Flax tow and waste  
5301 30 10  – – Tow Free  A  
5301 30 90  – – Flax waste  Free  A  
5302  True hemp (Cannabis sativa  L.), raw or processed but not spun; tow 
and waste of true hemp (including yarn waste and garnetted stock)  
5302 10 00  –  True hemp, raw or retted  Free  A  
5302 90 00  –  Other Free  A  
5303  Jute and other textile bast fibres (excluding flax, true hemp and 
ramie), raw or processed but not spun; tow and waste of these 
fibres (including yarn waste and garnetted stock)  
5303 10 00  –  Jute and other textile bast fibres, raw or retted  Free  A  
5303 90 00  –  Other Free  A  
5305 00 00  Coconut, abaca (Manila hemp or  Musa textilis Nee ), ramie and other 
vegetable textile fibres, not elsewhere specified or included, raw or 
processed but not spun; tow, noils and waste of these fibres 
(including yarn waste and garnetted stock)  Free  A  
5306  Flax yarn  
5306 10  –  Single  
– – Not put up for retail sale  
5306 10 10  – – – Measuring 833.3 decitex or more (not exceeding 12 metric 
number)  4 A  
5306 10 30  – – – Measuring less than 833.3 decitex but not less than 277.8 
decitex (exceeding 12 metric number but not exceeding 36 
metric number)  4 A  
5306 10 50  – – – Measuring less than 277.8 decitex (exceeding 36 metric 
number)  3,8 A  
5306 10 90  – – Put up for retail sale  5  A  
5306 20  –  Multiple (folded) or cabled  
5306 20 10  – – Not put up for retail sale  4  A  
5306 20 90  – – Put up for retail sale  5  AEN 432 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5307  Yarn of jute or of other textile bast fibres of heading 5303  
5307 10  –  Single  
5307 10 10  – – Measuring 1 000 decitex or less (10 metric number or more)  Free  A  
5307 10 90  – – Measuring more than 1 000 decitex (less than 10 metric 
number)  Free  A  
5307 20 00  –  Multiple (folded) or cabled  Free  A  
5308  Yarn of other vegetable textile fibres; paper yarn  
5308 10 00  –  Coir yarn  Free  A  
5308 20  –  True hemp yarn  
5308 20 10  – – Not put up for retail sale  3  A  
5308 20 90  – – Put up for retail sale  4,9 A  
5308 90  –  Other  
– – Ramie yarn  
5308 90 12  – – – Measuring 277.8 decitex or more (not exceeding 36 metric 
number)  4 A  
5308 90 19  – – – Measuring less than 277.8 decitex (exceeding 36 metric 
number)  3,8 A  
5308 90 50  – – Paper yarn  4  A  
5308 90 90  – – Other 3,8 A  
5309  Woven fabrics of flax  
– Containing 85 % or more by weight of flax  
5309 11  – – Unbleached or bleached  
5309 11 10  – – – Unbleached  8  A  
5309 11 90  – – – Bleached 8  A  
5309 19 00  – – Other 8  A  
– Containing less than 85 % by weight of flax  
5309 21  – – Unbleached or bleached  
5309 21 10  – – – Unbleached  8  A  
5309 21 90  – – – Bleached 8  A  
5309 29 00  – – Other 8  AEN 15.12.2012 Official Journal of the European Union 433
CN 2007  Description  Base rate Category  Comments  
5310  Woven fabrics of jute or of other textile bast fibres of heading 
5303  
5310 10  –  Unbleached  
5310 10 10  – – Of a width not exceeding 150 cm  4  A  
5310 10 90  – – Of a width exceeding 150 cm  4  A  
5310 90 00  –  Other 4  A  
5311 00  Woven fabrics of other vegetable textile fibres; woven fabrics of 
paper yarn 
5311 00 10  –  Of ramie  8  A  
5311 00 90  –  Other 5,8 A  
54 CHAPTER 54 - MAN-MADE FILAMENTS; STRIP AND THE LIKE 
OF MAN-MADE TEXTILE MATERIALS  
5401  Sewing thread of man-made filaments, whether or not put up for 
retail sale  
5401 10  –  Of synthetic filaments  
– – Not put up for retail sale  
– – – Core yarn  
5401 10 12  – – – –  Polyester filament surrounded by cotton fibres  4  A  
5401 10 14  – – – –  Other 4  A  
– – – Other 
5401 10 16  – – – –  Textured yarn  4  A  
5401 10 18  – – – –  Other 4  A  
5401 10 90  – – Put up for retail sale  5  A  
5401 20  –  Of artificial filaments  
5401 20 10  – – Not put up for retail sale  4  A  
5401 20 90  – – Put up for retail sale  5  A  
5402  Synthetic filament yarn (other than sewing thread), not put up for 
retail sale, including synthetic monofilament of less than 67 
decitex  
– High-tenacity yarn of nylon or other polyamides  
5402 11 00  – – Of aramids  4  A  
5402 19 00  – – Other 4  AEN 434 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5402 20 00  –  High-tenacity yarn of polyesters  4  A  
– Textured yarn  
5402 31 00  – – Of nylon or other polyamides, measuring per single yarn not 
more than 50 tex  4 A  
5402 32 00  – – Of nylon or other polyamides, measuring per single yarn more 
than 50 tex  4 A  
5402 33 00  – – Of polyesters  4  A  
5402 34 00  – – Of polypropylene  4  A  
5402 39 00  – – Other 4  A  
– Other yarn, single, untwisted or with a twist not exceeding 50 
turns per metre  
5402 44 00  – – Elastomeric  4  A  
5402 45 00  – – Other, of nylon or other polyamides  4  A  
5402 46 00  – – Other, of polyesters, partially oriented  4  A  
5402 47 00  – – Other, of polyesters  4  A  
5402 48 00  – – Other, of polypropylene  4  A  
5402 49 00  – – Other 4  A  
– Other yarn, single, with a twist exceeding 50 turns per metre  
5402 51 00  – – Of nylon or other polyamides  4  A  
5402 52 00  – – Of polyesters  4  A  
5402 59  – – Other 
5402 59 10  – – – Of polypropylene  4  A  
5402 59 90  – – – Other 4  A  
– Other yarn, multiple (folded) or cabled  
5402 61 00  – – Of nylon or other polyamides  4  A  
5402 62 00  – – Of polyesters  4  A  
5402 69  – – Other 
5402 69 10  – – – Of polypropylene  4  A  
5402 69 90  – – – Other 4  A  
5403  Artificial filament yarn (other than sewing thread), not put up for 
retail sale, including artificial monofilament of less than 67 decitexEN 15.12.2012 Official Journal of the European Union 435
CN 2007  Description  Base rate Category  Comments  
5403 10 00  –  High-tenacity yarn of viscose rayon  4  A  
– Other yarn, single  
5403 31 00  – – Of viscose rayon, untwisted or with a twist not exceeding 120 
turns per metre  4 A  
5403 32 00  – – Of viscose rayon, with a twist exceeding 120 turns per metre  4  A  
5403 33 00  – – Of cellulose acetate  4  A  
5403 39 00  – – Other 4  A  
– Other yarn, multiple (folded) or cabled  
5403 41 00  – – Of viscose rayon  4  A  
5403 42 00  – – Of cellulose acetate  4  A  
5403 49 00  – – Other 4  A  
5404  Synthetic monofilament of 67 decitex or more and of which no 
cross-sectional dimension exceeds 1 mm; strip and the like (for 
example, artificial straw), of synthetic textile materials, of an 
apparent width not exceeding 5 mm  
– Monofilament  
5404 11 00  – – Elastomeric  4  A  
5404 12 00  – – Other, of polypropylene  4  A  
5404 19 00  – – Other 4  A  
5404 90  –  Other  
– – Of polypropylene  
5404 90 11  – – – Decorative strip of the kind used for packaging  4  A  
5404 90 19  – – – Other 4  A  
5404 90 90  – – Other 4  A  
5405 00 00  Artificial monofilament of 67 decitex or more and of which no 
cross-sectional dimension exceeds 1 mm; strip and the like (for 
example, artificial straw), of artificial textile materials, of an 
apparent width not exceeding 5 mm  3,8 A  
5406 00 00  Man-made filament yarn (other than sewing thread), put up for 
retail sale  5 A  
5407  Woven fabrics of synthetic filament yarn, including woven fabrics 
obtained from materials of heading 5404  
5407 10 00  –  Woven fabrics obtained from high-tenacity yarn of nylon or 
other polyamides or of polyesters  8 AEN 436 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5407 20  –  Woven fabrics obtained from strip or the like  
– – Of polyethylene or polypropylene, of a width of 
5407 20 11  – – – Less than 3 m  8  A  
5407 20 19  – – – 3 m or more  8  A  
5407 20 90  – – Other 8  A  
5407 30 00  –  Fabrics specified in note 9 to Section XI  8  A  
– Other woven fabrics, containing 85 % or more by weight of 
filaments of nylon or other polyamides  
5407 41 00  – – Unbleached or bleached  8  A  
5407 42 00  – – Dyed  8  A  
5407 43 00  – – Of yarns of different colours  8  A  
5407 44 00  – – Printed  8  A  
– Other woven fabrics, containing 85 % or more by weight of 
textured polyester filaments  
5407 51 00  – – Unbleached or bleached  8  A  
5407 52 00  – – Dyed  8  A  
5407 53 00  – – Of yarns of different colours  8  A  
5407 54 00  – – Printed  8  A  
– Other woven fabrics, containing 85 % or more by weight of 
polyester filaments  
5407 61  – – Containing 85 % or more by weight of non-textured polyester 
filaments  
5407 61 10  – – – Unbleached or bleached  8  A  
5407 61 30  – – – Dyed  8  A  
5407 61 50  – – – Of yarns of different colours  8  A  
5407 61 90  – – – Printed  8  A  
5407 69  – – Other 
5407 69 10  – – – Unbleached or bleached  8  A  
5407 69 90  – – – Other 8  A  
– Other woven fabrics, containing 85 % or more by weight of 
synthetic filaments  
5407 71 00  – – Unbleached or bleached  8  AEN 15.12.2012 Official Journal of the European Union 437
CN 2007  Description  Base rate Category  Comments  
5407 72 00  – – Dyed  8  A  
5407 73 00  – – Of yarns of different colours  8  A  
5407 74 00  – – Printed  8  A  
– Other woven fabrics, containing less than 85 % by weight of 
synthetic filaments, mixed mainly or solely with cotton  
5407 81 00  – – Unbleached or bleached  8  A  
5407 82 00  – – Dyed  8  A  
5407 83 00  – – Of yarns of different colours  8  A  
5407 84 00  – – Printed  8  A  
– Other woven fabrics  
5407 91 00  – – Unbleached or bleached  8  A  
5407 92 00  – – Dyed  8  A  
5407 93 00  – – Of yarns of different colours  8  A  
5407 94 00  – – Printed  8  A  
5408  Woven fabrics of artificial filament yarn, including woven fabrics 
obtained from materials of heading 5405  
5408 10 00  –  Woven fabrics obtained from high-tenacity yarn of viscose rayon  8  A  
– Other woven fabrics, containing 85 % or more by weight of 
artificial filament or strip or the like  
5408 21 00  – – Unbleached or bleached  8  A  
5408 22  – – Dyed  
5408 22 10  – – – Of a width exceeding 135 cm but not exceeding 155 cm, 
plain weave, twill weave, cross twill weave or satin weave  8 A  
5408 22 90  – – – Other 8  A  
5408 23  – – Of yarns of different colours  
5408 23 10  – – – Jacquard fabrics of a width of more than 115 cm but less 
than 140 cm, of a weight exceeding 250 g/m  2 8 A  
5408 23 90  – – – Other 8  A  
5408 24 00  – – Printed  8  A  
– Other woven fabrics  
5408 31 00  – – Unbleached or bleached  8  A  
5408 32 00  – – Dyed  8  AEN 438 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5408 33 00  – – Of yarns of different colours  8  A  
5408 34 00  – – Printed  8  A  
55 CHAPTER 55 - MAN-MADE STAPLE FIBRES  
5501  Synthetic filament tow  
5501 10 00  –  Of nylon or other polyamides  4  A  
5501 20 00  –  Of polyesters  4  A  
5501 30 00  –  Acrylic or modacrylic  4  A  
5501 40 00  –  Of polypropylene  4  A  
5501 90 00  –  Other 4  A  
5502 00  Artificial filament tow  
5502 00 10  –  Of viscose rayon  4  A  
5502 00 40  –  Of acetate  4  A  
5502 00 80  –  Other 4  A  
5503  Synthetic staple fibres, not carded, combed or otherwise processed 
for spinning  
– Of nylon or other polyamides  
5503 11 00  – – Of aramids  4  A  
5503 19 00  – – Other 4  A  
5503 20 00  –  Of polyesters  4  A  
5503 30 00  –  Acrylic or modacrylic  4  A  
5503 40 00  –  Of polypropylene  4  A  
5503 90  –  Other 
5503 90 10  – – Chlorofibres  4  A  
5503 90 90  – – Other 4  A  
5504  Artificial staple fibres, not carded, combed or otherwise processed 
for spinning  
5504 10 00  –  Of viscose rayon  4  A  
5504 90 00  –  Other 4  A  
5505  Waste (including noils, yarn waste and garnetted stock) of man- 
made fibres  
5505 10  –  Of synthetic fibresEN 15.12.2012 Official Journal of the European Union 439
CN 2007  Description  Base rate Category  Comments  
5505 10 10  – – Of nylon or other polyamides  4  A  
5505 10 30  – – Of polyesters  4  A  
5505 10 50  – – Acrylic or modacrylic  4  A  
5505 10 70  – – Of polypropylene  4  A  
5505 10 90  – – Other 4  A  
5505 20 00  –  Of artificial fibres  4  A  
5506  Synthetic staple fibres, carded, combed or otherwise processed for 
spinning  
5506 10 00  –  Of nylon or other polyamides  4  A  
5506 20 00  –  Of polyesters  4  A  
5506 30 00  –  Acrylic or modacrylic  4  A  
5506 90  –  Other 
5506 90 10  – – Chlorofibres  4  A  
5506 90 90  – – Other 4  A  
5507 00 00  Artificial staple fibres, carded, combed or otherwise processed for 
spinning  4 A  
5508  Sewing thread of man-made staple fibres, whether or not put up 
for retail sale  
5508 10  –  Of synthetic staple fibres  
5508 10 10  – – Not put up for retail sale  4  A  
5508 10 90  – – Put up for retail sale  5  A  
5508 20  –  Of artificial staple fibres  
5508 20 10  – – Not put up for retail sale  4  A  
5508 20 90  – – Put up for retail sale  5  A  
5509  Yarn (other than sewing thread) of synthetic staple fibres, not put 
up for retail sale  
– Containing 85 % or more by weight of staple fibres of nylon or 
other polyamides  
5509 11 00  – – Single yarn  4  A  
5509 12 00  – – Multiple (folded) or cabled yarn  4  A  
– Containing 85 % or more by weight of polyester staple fibres  
5509 21 00  – – Single yarn  4  AEN 440 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5509 22 00  – – Multiple (folded) or cabled yarn  4  A  
– Containing 85 % or more by weight of acrylic or modacrylic 
staple fibres  
5509 31 00  – – Single yarn  4  A  
5509 32 00  – – Multiple (folded) or cabled yarn  4  A  
– Other yarn, containing 85 % or more by weight of synthetic 
staple fibres  
5509 41 00  – – Single yarn  4  A  
5509 42 00  – – Multiple (folded) or cabled yarn  4  A  
– Other yarn, of polyester staple fibres  
5509 51 00  – – Mixed mainly or solely with artificial staple fibres  4  A  
5509 52 00  – – Mixed mainly or solely with wool or fine animal hair  4  A  
5509 53 00  – – Mixed mainly or solely with cotton  4  A  
5509 59 00  – – Other 4  A  
– Other yarn, of acrylic or modacrylic staple fibres  
5509 61 00  – – Mixed mainly or solely with wool or fine animal hair  4  A  
5509 62 00  – – Mixed mainly or solely with cotton  4  A  
5509 69 00  – – Other 4  A  
– Other yarn  
5509 91 00  – – Mixed mainly or solely with wool or fine animal hair  4  A  
5509 92 00  – – Mixed mainly or solely with cotton  4  A  
5509 99 00  – – Other 4  A  
5510  Yarn (other than sewing thread) of artificial staple fibres, not put 
up for retail sale  
– Containing 85 % or more by weight of artificial staple fibres  
5510 11 00  – – Single yarn  4  A  
5510 12 00  – – Multiple (folded) or cabled yarn  4  A  
5510 20 00  –  Other yarn, mixed mainly or solely with wool or fine animal 
hair 4 A  
5510 30 00  –  Other yarn, mixed mainly or solely with cotton  4  A  
5510 90 00  –  Other yarn  4  AEN 15.12.2012 Official Journal of the European Union 441
CN 2007  Description  Base rate Category  Comments  
5511  Yarn (other than sewing thread) of man-made staple fibres, put up 
for retail sale  
5511 10 00  –  Of synthetic staple fibres, containing 85 % or more by weight of 
such fibres  5 A  
5511 20 00  –  Of synthetic staple fibres, containing less than 85 % by weight of 
such fibres  5 A  
5511 30 00  –  Of artificial staple fibres  5  A  
5512  Woven fabrics of synthetic staple fibres, containing 85 % or more 
by weight of synthetic staple fibres  
– Containing 85 % or more by weight of polyester staple fibres  
5512 11 00  – – Unbleached or bleached  8  A  
5512 19  – – Other 
5512 19 10  – – – Printed  8  A  
5512 19 90  – – – Other 8  A  
– Containing 85 % or more by weight of acrylic or modacrylic 
staple fibres  
5512 21 00  – – Unbleached or bleached  8  A  
5512 29  – – Other 
5512 29 10  – – – Printed  8  A  
5512 29 90  – – – Other 8  A  
– Other 
5512 91 00  – – Unbleached or bleached  8  A  
5512 99  – – Other 
5512 99 10  – – – Printed  8  A  
5512 99 90  – – – Other 8  A  
5513  Woven fabrics of synthetic staple fibres, containing less than 85 % 
by weight of such fibres, mixed mainly or solely with cotton, of a 
weight not exceeding 170 g/m  2 
– Unbleached or bleached  
5513 11  – – Of polyester staple fibres, plain weave  
5513 11 20  – – – Of a width of 165 cm or less  8  A  
5513 11 90  – – – Of a width of more than 165 cm  8  A  
5513 12 00  – – 3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  8 AEN 442 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5513 13 00  – – Other woven fabrics of polyester staple fibres  8  A  
5513 19 00  – – Other woven fabrics  8  A  
– Dyed  
5513 21  – – Of polyester staple fibres, plain weave  
5513 21 10  – – – Of a width of 135 cm or less  8  A  
5513 21 30  – – – Of a width of more than 135 cm but not more than 165 cm  8  A  
5513 21 90  – – – Of a width of more than 165 cm  8  A  
5513 23  – – Other woven fabrics of polyester staple fibres  
5513 23 10  – – – 3-thread or 4-thread twill, including cross twill  8  A  
5513 23 90  – – – Other 8  A  
5513 29 00  – – Other woven fabrics  8  A  
– Of yarns of different colours  
5513 31 00  – – Of polyester staple fibres, plain weave  8  A  
5513 39 00  – – Other woven fabrics  8  A  
– Printed  
5513 41 00  – – Of polyester staple fibres, plain weave  8  A  
5513 49 00  – – Other woven fabrics  8  A  
5514  Woven fabrics of synthetic staple fibres, containing less than 85 % 
by weight of such fibres, mixed mainly or solely with cotton, of a 
weight exceeding 170 g/m  2 
– Unbleached or bleached  
5514 11 00  – – Of polyester staple fibres, plain weave  8  A  
5514 12 00  – – 3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  8 A  
5514 19  – – Other woven fabrics  
5514 19 10  – – – Of polyester staple fibres  8  A  
5514 19 90  – – – Other 8  A  
– Dyed  
5514 21 00  – – Of polyester staple fibres, plain weave  8  A  
5514 22 00  – – 3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  8 AEN 15.12.2012 Official Journal of the European Union 443
CN 2007  Description  Base rate Category  Comments  
5514 23 00  – – Other woven fabrics of polyester staple fibres  8  A  
5514 29 00  – – Other woven fabrics  8  A  
5514 30  –  Of yarns of different colours  
5514 30 10  – – Of polyester staple fibres, plain weave  8  A  
5514 30 30  – – 3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  8 A  
5514 30 50  – – Other woven fabrics of polyester staple fibres  8  A  
5514 30 90  – – Other woven fabrics  8  A  
– Printed  
5514 41 00  – – Of polyester staple fibres, plain weave  8  A  
5514 42 00  – – 3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  8 A  
5514 43 00  – – Other woven fabrics of polyester staple fibres  8  A  
5514 49 00  – – Other woven fabrics  8  A  
5515  Other woven fabrics of synthetic staple fibres  
– Of polyester staple fibres  
5515 11  – – Mixed mainly or solely with viscose rayon staple fibres  
5515 11 10  – – – Unbleached or bleached  8  A  
5515 11 30  – – – Printed  8  A  
5515 11 90  – – – Other 8  A  
5515 12  – – Mixed mainly or solely with man-made filaments  
5515 12 10  – – – Unbleached or bleached  8  A  
5515 12 30  – – – Printed  8  A  
5515 12 90  – – – Other 8  A  
5515 13  – – Mixed mainly or solely with wool or fine animal hair  
– – – Mixed mainly or solely with carded wool or fine animal hair 
(woollen)  
5515 13 11  – – – –  Unbleached or bleached  8  A  
5515 13 19  – – – –  Other 8  A  
– – – Mixed mainly or solely with combed wool or fine animal hair 
(worsted)EN 444 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5515 13 91  – – – – Unbleached or bleached  8  A  
5515 13 99  – – – – Other 8  A  
5515 19  – – Other 
5515 19 10  – – – Unbleached or bleached  8  A  
5515 19 30  – – – Printed  8  A  
5515 19 90  – – – Other 8  A  
– Of acrylic or modacrylic staple fibres  
5515 21  – – Mixed mainly or solely with man-made filaments  
5515 21 10  – – – Unbleached or bleached  8  A  
5515 21 30  – – – Printed  8  A  
5515 21 90  – – – Other 8  A  
5515 22  – – Mixed mainly or solely with wool or fine animal hair  
– – – Mixed mainly or solely with carded wool or fine animal hair 
(woollen)  
5515 22 11  – – – – Unbleached or bleached  8  A  
5515 22 19  – – – – Other 8  A  
– – – Mixed mainly or solely with combed wool or fine animal hair 
(worsted)  
5515 22 91  – – – – Unbleached or bleached  8  A  
5515 22 99  – – – – Other 8  A  
5515 29 00  – – Other 8  A  
– Other woven fabrics  
5515 91  – – Mixed mainly or solely with man-made filaments  
5515 91 10  – – – Unbleached or bleached  8  A  
5515 91 30  – – – Printed  8  A  
5515 91 90  – – – Other 8  A  
5515 99  – – Other 
5515 99 20  – – – Unbleached or bleached  8  A  
5515 99 40  – – – Printed  8  A  
5515 99 80  – – – Other 8  AEN 15.12.2012 Official Journal of the European Union 445
CN 2007  Description  Base rate Category  Comments  
5516  Woven fabrics of artificial staple fibres  
– Containing 85 % or more by weight of artificial staple fibres  
5516 11 00  – – Unbleached or bleached  8  A  
5516 12 00  – – Dyed  8  A  
5516 13 00  – – Of yarns of different colours  8  A  
5516 14 00  – – Printed  8  A  
– Containing less than 85 % by weight of artificial staple fibres, 
mixed mainly or solely with man-made filaments  
5516 21 00  – – Unbleached or bleached  8  A  
5516 22 00  – – Dyed  8  A  
5516 23  – – Of yarns of different colours  
5516 23 10  – – – Jacquard fabrics of a width of 140 cm or more (mattress 
tickings)  8 A  
5516 23 90  – – – Other 8  A  
5516 24 00  – – Printed  8  A  
– Containing less than 85 % by weight of artificial staple fibres, 
mixed mainly or solely with wool or fine animal hair  
5516 31 00  – – Unbleached or bleached  8  A  
5516 32 00  – – Dyed  8  A  
5516 33 00  – – Of yarns of different colours  8  A  
5516 34 00  – – Printed  8  A  
– Containing less than 85 % by weight of artificial staple fibres, 
mixed mainly or solely with cotton  
5516 41 00  – – Unbleached or bleached  8  A  
5516 42 00  – – Dyed  8  A  
5516 43 00  – – Of yarns of different colours  8  A  
5516 44 00  – – Printed  8  A  
– Other 
5516 91 00  – – Unbleached or bleached  8  A  
5516 92 00  – – Dyed  8  A  
5516 93 00  – – Of yarns of different colours  8  AEN 446 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5516 94 00  – – Printed  8  A  
56 CHAPTER 56 - WADDING, FELT AND NONWOVENS; SPECIAL 
YARNS; TWINE, CORDAGE, ROPES AND CABLES AND 
ARTICLES THEREOF  
5601  Wadding of textile materials and articles thereof; textile fibres, not 
exceeding 5 mm in length (flock), textile dust and mill neps  
5601 10  –  Sanitary towels and tampons, napkins and napkin liners for 
babies and similar sanitary articles, of wadding  
5601 10 10  – – Of man-made fibres  5  A  
5601 10 90  – – Of other textile materials  3,8 A  
– Wadding; other articles of wadding  
5601 21  – – Of cotton  
5601 21 10  – – – Absorbent  3,8 A  
5601 21 90  – – – Other 3,8 A  
5601 22  – – Of man-made fibres  
5601 22 10  – – – Rolls of a diameter not exceeding 8 mm  3,8 A  
– – – Other 
5601 22 91  – – – – Of synthetic fibres  4  A  
5601 22 99  – – – – Of artificial fibres  4  A  
5601 29 00  – – Other 3,8 A  
5601 30 00  –  Textile flock and dust and mill neps  3,2 A  
5602  Felt, whether or not impregnated, coated, covered or laminated  
5602 10  –  Needleloom felt and stitch-bonded fibre fabrics  
– – Not impregnated, coated, covered or laminated  
– – – Needleloom felt  
5602 10 11  – – – – Of jute or other textile bast fibres of heading 5303  6,7 A  
5602 10 19  – – – – Of other textile materials  6,7 A  
– – – Stitch-bonded fibre fabrics  
5602 10 31  – – – – Of wool or fine animal hair  6,7 A  
5602 10 35  – – – – Of coarse animal hair  6,7 A  
5602 10 39  – – – – Of other textile materials  6,7 AEN 15.12.2012 Official Journal of the European Union 447
CN 2007  Description  Base rate Category  Comments  
5602 10 90  – – Impregnated, coated, covered or laminated  6,7 A  
– Other felt, not impregnated, coated, covered or laminated  
5602 21 00  – – Of wool or fine animal hair  6,7 A  
5602 29 00  – – Of other textile materials  6,7 A  
5602 90 00  –  Other 6,7 A  
5603  Nonwovens, whether or not impregnated, coated, covered or lami ­
nated  
– Of man-made filaments  
5603 11  – – Weighing not more than 25 g/m  2 
5603 11 10  – – – Coated or covered  4,3 A  
5603 11 90  – – – Other 4,3 A  
5603 12  – – Weighing more than 25 g/m  2 but not more than 70 g/m  2 
5603 12 10  – – – Coated or covered  4,3 A  
5603 12 90  – – – Other 4,3 A  
5603 13  – – Weighing more than 70 g/m  2 but not more than 150 g/m  2 
5603 13 10  – – – Coated or covered  4,3 A  
5603 13 90  – – – Other 4,3 A  
5603 14  – – Weighing more than 150 g/m  2 
5603 14 10  – – – Coated or covered  4,3 A  
5603 14 90  – – – Other 4,3 A  
– Other 
5603 91  – – Weighing not more than 25 g/m  2 
5603 91 10  – – – Coated or covered  4,3 A  
5603 91 90  – – – Other 4,3 A  
5603 92  – – Weighing more than 25 g/m  2 but not more than 70 g/m  2 
5603 92 10  – – – Coated or covered  4,3 A  
5603 92 90  – – – Other 4,3 A  
5603 93  – – Weighing more than 70 g/m  2 but not more than 150 g/m  2 
5603 93 10  – – – Coated or covered  4,3 A  
5603 93 90  – – – Other 4,3 AEN 448 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5603 94  – – Weighing more than 150 g/m  2 
5603 94 10  – – – Coated or covered  4,3 A  
5603 94 90  – – – Other 4,3 A  
5604  Rubber thread and cord, textile covered; textile yarn, and strip and 
the like of heading 5404 or 5405, impregnated, coated, covered or 
sheathed with rubber or plastics  
5604 10 00  –  Rubber thread and cord, textile covered  4  A  
5604 90  –  Other 
5604 90 10  – – High-tenacity yarn of polyesters, of nylon or other polyamides 
or of viscose rayon, impregnated or coated  4 A  
5604 90 90  – – Other 4  A  
5605 00 00  Metallised yarn, whether or not gimped, being textile yarn, or strip 
or the like of heading 5404 or 5405, combined with metal in the 
form of thread, strip or powder or covered with metal  4 A  
5606 00  Gimped yarn, and strip and the like of heading 5404 or 5405, 
gimped (other than those of heading 5605 and gimped horsehair 
yarn); chenille yarn (including flock chenille yarn); loop wale-yarn  
5606 00 10  –  Loop wale-yarn  8  A  
– Other 
5606 00 91  – – Gimped yarn  5,3 A  
5606 00 99  – – Other 5,3 A  
5607  Twine, cordage, ropes and cables, whether or not plaited or 
braided and whether or not impregnated, coated, covered or 
sheathed with rubber or plastics  
– Of sisal or other textile fibres of the genus  Agave 
5607 21 00  – – Binder or baler twine  12  A  
5607 29  – – Other 
5607 29 10  – – – Measuring more than 100 000 decitex (10 g/m)  12  A  
5607 29 90  – – – Measuring 100 000 decitex (10 g/m) or less  12  A  
– Of polyethylene or polypropylene 
5607 41 00  – – Binder or baler twine  8  A  
5607 49  – – Other  
– – – Measuring more than 50 000 decitex (5 g/m)  
5607 49 11  – – – – Plaited or braided  8  AEN 15.12.2012 Official Journal of the European Union 449
CN 2007  Description  Base rate Category  Comments  
5607 49 19  – – – –  Other 8  A  
5607 49 90  – – – Measuring 50 000 decitex (5 g/m) or less  8  A  
5607 50  –  Of other synthetic fibres  
– – Of nylon or other polyamides or of polyesters  
– – – Measuring more than 50 000 decitex (5 g/m)  
5607 50 11  – – – –  Plaited or braided  8  A  
5607 50 19  – – – –  Other 8  A  
5607 50 30  – – – Measuring 50 000 decitex (5 g/m) or less  8  A  
5607 50 90  – – Of other synthetic fibres  8  A  
5607 90  –  Other 
5607 90 20  – – Of abaca (Manila hemp or Musa textilis Nee ) or other hard (leaf) 
fibres; of jute or other textile bast fibres of heading 5303  6 A  
5607 90 90  – – Other 8  A  
5608  Knotted netting of twine, cordage or rope; made-up fishing nets 
and other made-up nets, of textile materials  
– Of man-made textile materials  
5608 11  – – Made-up fishing nets  
– – – Of nylon or other polyamides  
5608 11 11  – – – –  Of twine, cordage, rope or cables  8  A  
5608 11 19  – – – –  Of yarn  8  A  
– – – Other 
5608 11 91  – – – –  Of twine, cordage, rope or cables  8  A  
5608 11 99  – – – –  Of yarn  8  A  
5608 19  – – Other  
– – – Made up nets  
– – – –  Of nylon or other polyamides  
5608 19 11  – – – – –  Of twine, cordage, rope or cables  8  A  
5608 19 19  – – – – –  Other 8  A  
5608 19 30  – – – –  Other 8  A  
5608 19 90  – – – Other 8  AEN 450 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5608 90 00  –  Other 8  A  
5609 00 00  Articles of yarn, strip or the like of heading 5404 or 5405, twine, 
cordage, rope or cables, not elsewhere specified or included  5,8 A  
57 CHAPTER 57 - CARPETS AND OTHER TEXTILE FLOOR 
COVERINGS 
5701  Carpets and other textile floor coverings, knotted, whether or not 
made-up 
5701 10  –  Of wool or fine animal hair  
5701 10 10  – – Containing a total of more than 10 % by weight of silk or of 
waste silk other than noil  8 A  
5701 10 90  – – Other 8 MAX 2,8 EUR/m  2 A 
5701 90  –  Of other textile materials  
5701 90 10  – – Of silk, of waste silk other than noil, of synthetic fibres, of yarn 
of heading 5605 or of textile materials containing metal 
threads  8 A  
5701 90 90  – – Of other textile materials  3,5 A  
5702  Carpets and other textile floor coverings, woven, not tufted or 
flocked, whether or not made-up, including  'Kelem' , 'Schumacks ', 
'Karamanie ' and similar hand-woven rugs  
5702 10 00  –  'Kelem ', 'Schumacks ', 'Karamanie ' and similar hand-woven rugs  3  A  
5702 20 00  –  Floor coverings of coconut fibres (coir)  4  A  
– Other, of pile construction, not made-up  
5702 31  – – Of wool or fine animal hair  
5702 31 10  – – – Axminster carpets  8  A  
5702 31 80  – – – Other 8  A  
5702 32  – – Of man-made textile materials  
5702 32 10  – – – Axminster carpets  8  A  
5702 32 90  – – – Other 8  A  
5702 39 00  – – Of other textile materials  8  A  
– Other, of pile construction, made-up  
5702 41  – – Of wool or fine animal hair  
5702 41 10  – – – Axminster carpets  8  A  
5702 41 90  – – – Other 8  A  
5702 42  – – Of man-made textile materialsEN 15.12.2012 Official Journal of the European Union 451
CN 2007  Description  Base rate Category  Comments  
5702 42 10  – – – Axminster carpets  8  A  
5702 42 90  – – – Other 8  A  
5702 49 00  – – Of other textile materials  8  A  
5702 50  –  Other, not of pile construction, not made-up  
5702 50 10  – – Of wool or fine animal hair  8  A  
– – Of man-made textile materials  
5702 50 31  – – – Of polypropylene  8  A  
5702 50 39  – – – Other 8  A  
5702 50 90  – – Of other textile materials  8  A  
– Other, not of pile construction, made-up  
5702 91 00  – – Of wool or fine animal hair  8  A  
5702 92  – – Of man-made textile materials  
5702 92 10  – – – Of polypropylene  8  A  
5702 92 90  – – – Other 8  A  
5702 99 00  – – Of other textile materials  8  A  
5703  Carpets and other textile floor coverings, tufted, whether or not 
made-up 
5703 10 00  –  Of wool or fine animal hair  8  A  
5703 20  –  Of nylon or other polyamides  
– – Printed tufted  
5703 20 11  – – – Tiles, having a maximum surface area of 0,3 m  2 8 A  
5703 20 19  – – – Other 8  A  
– – Other 
5703 20 91  – – – Tiles, having a maximum surface area of 0,3 m  2 8 A  
5703 20 99  – – – Other 8  A  
5703 30  –  Of other man-made textile materials  
– – Of polypropylene  
5703 30 11  – – – Tiles, having a maximum surface area of 0,3 m  2 8 A  
5703 30 19  – – – Other 8  A  
– – OtherEN 452 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5703 30 81  – – – Tiles, having a maximum surface area of 0,3 m  2 8 A  
5703 30 89  – – – Other 8  A  
5703 90  –  Of other textile materials  
5703 90 10  – – Tiles, having a maximum surface area of 0,3 m  2 8 A  
5703 90 90  – – Other 8  A  
5704  Carpets and other textile floor coverings, of felt, not tufted or 
flocked, whether or not made-up  
5704 10 00  –  Tiles, having a maximum surface area of 0,3 m  2 6,7 A  
5704 90 00  –  Other 6,7 A  
5705 00  Other carpets and other textile floor coverings, whether or not 
made-up 
5705 00 10  –  Of wool or fine animal hair  8  A  
5705 00 30  –  Of man-made textile materials  8  A  
5705 00 90  –  Of other textile materials  8  A  
58 CHAPTER 58 - SPECIAL WOVEN FABRICS; TUFTED TEXTILE 
FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY  
5801  Woven pile fabrics and chenille fabrics, other than fabrics of 
heading 5802 or 5806  
5801 10 00  –  Of wool or fine animal hair  8  A  
– Of cotton  
5801 21 00  – – Uncut weft pile fabrics  8  A  
5801 22 00  – – Cut corduroy  8  A  
5801 23 00  – – Other weft pile fabrics  8  A  
5801 24 00  – – Warp pile fabrics, épinglé (uncut)  8  A  
5801 25 00  – – Warp pile fabrics, cut  8  A  
5801 26 00  – – Chenille fabrics  8  A  
– Of man-made fibres  
5801 31 00  – – Uncut weft pile fabrics  8  A  
5801 32 00  – – Cut corduroy  8  A  
5801 33 00  – – Other weft pile fabrics  8  A  
5801 34 00  – – Warp pile fabrics, épinglé (uncut)  8  AEN 15.12.2012 Official Journal of the European Union 453
CN 2007  Description  Base rate Category  Comments  
5801 35 00  – – Warp pile fabrics, cut  8  A  
5801 36 00  – – Chenille fabrics  8  A  
5801 90  –  Of other textile materials  
5801 90 10  – – Of flax 8  A  
5801 90 90  – – Other 8  A  
5802  Terry towelling and similar woven terry fabrics, other than narrow 
fabrics of heading 5806; tufted textile fabrics, other than products 
of heading 5703  
– Terry towelling and similar woven terry fabrics, of cotton  
5802 11 00  – – Unbleached  8  A  
5802 19 00  – – Other 8  A  
5802 20 00  –  Terry towelling and similar woven terry fabrics, of other textile 
materials  8 A  
5802 30 00  –  Tufted textile fabrics  8  A  
5803 00  Gauze, other than narrow fabrics of heading 5806  
5803 00 10  –  Of cotton  5,8 A  
5803 00 30  –  Of silk or silk waste  7,2 A  
5803 00 90  –  Other 8  A  
5804  Tulles and other net fabrics, not including woven, knitted or 
crocheted fabrics; lace in the piece, in strips or in motifs, other 
than fabrics of headings 6002 to 6006  
5804 10  –  Tulles and other net fabrics  
– – Plain  
5804 10 11  – – – Knotted net fabrics  6,5 A  
5804 10 19  – – – Other 6,5 A  
5804 10 90  – – Other 8  A  
– Mechanically made lace  
5804 21  – – Of man-made fibres  
5804 21 10  – – – Made on mechanical bobbin machines  8  A  
5804 21 90  – – – Other 8  A  
5804 29  – – Of other textile materials  
5804 29 10  – – – Made on mechanical bobbin machines  8  AEN 454 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5804 29 90  – – – Other 8  A  
5804 30 00  –  Handmade lace  8  A  
5805 00 00  Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, 
Beauvais and the like, and needle-worked tapestries (for example, 
petit point, cross stitch), whether or not made-up  5,6 A  
5806  Narrow woven fabrics, other than goods of heading 5807; narrow 
fabrics consisting of warp without weft assembled by means of an 
adhesive (bolducs)  
5806 10 00  –  Woven pile fabrics (including terry towelling and similar terry 
fabrics) and chenille fabrics  6,3 A  
5806 20 00  –  Other woven fabrics, containing by weight 5 % or more of 
elastomeric yarn or rubber thread  7,5 A  
– Other woven fabrics  
5806 31 00  – – Of cotton  7,5 A  
5806 32  – – Of man-made fibres  
5806 32 10  – – – With real selvedges  7,5 A  
5806 32 90  – – – Other 7,5 A  
5806 39 00  – – Of other textile materials  7,5 A  
5806 40 00  –  Fabrics consisting of warp without weft assembled by means of 
an adhesive (bolducs)  6,2 A  
5807  Labels, badges and similar articles of textile materials, in the piece, 
in strips or cut to shape or size, not embroidered  
5807 10  –  Woven 
5807 10 10  – – With woven inscription  6,2 A  
5807 10 90  – – Other 6,2 A  
5807 90  –  Other 
5807 90 10  – – Of felt or nonwovens  6,3 A  
5807 90 90  – – Other 8  A  
5808  Braids in the piece; ornamental trimmings in the piece, without 
embroidery, other than knitted or crocheted; tassels, pompons and 
similar articles  
5808 10 00  –  Braids, in the piece  5  A  
5808 90 00  –  Other 5,3 A  
5809 00 00  Woven fabrics of metal thread and woven fabrics of metallised 
yarn of heading 5605, of a kind used in apparel, as furnishing 
fabrics or for similar purposes, not elsewhere specified or included  5,6 AEN 15.12.2012 Official Journal of the European Union 455
CN 2007  Description  Base rate Category  Comments  
5810  Embroidery in the piece, in strips or in motifs  
5810 10  –  Embroidery without visible ground  
5810 10 10  – – Of a value exceeding EUR 35/kg (net weight)  5,8 A  
5810 10 90  – – Other 8  A  
– Other embroidery  
5810 91  – – Of cotton  
5810 91 10  – – – Of a value exceeding EUR 17,50/kg (net weight)  5,8 A  
5810 91 90  – – – Other 7,2 A  
5810 92  – – Of man-made fibres  
5810 92 10  – – – Of a value exceeding EUR 17,50/kg (net weight)  5,8 A  
5810 92 90  – – – Other 7,2 A  
5810 99  – – Of other textile materials  
5810 99 10  – – – Of a value exceeding EUR 17,50/kg (net weight)  5,8 A  
5810 99 90  – – – Other 7,2 A  
5811 00 00  Quilted textile products in the piece, composed of one or more 
layers of textile materials assembled with padding by stitching or 
otherwise, other than embroidery of heading 5810  8 A  
59 CHAPTER 59 - IMPREGNATED, COATED, COVERED OR 
LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND 
SUITABLE FOR INDUSTRIAL USE  
5901  Textile fabrics coated with gum or amylaceous substances, of a 
kind used for the outer covers of books or the like; tracing 
cloth; prepared painting canvas; buckram and similar stiffened 
textile fabrics of a kind used for hat foundations  
5901 10 00  –  Textile fabrics coated with gum or amylaceous substances, of a 
kind used for the outer covers of books or the like  6,5 A  
5901 90 00  –  Other 6,5 A  
5902  Tyre cord fabric of high-tenacity yarn of nylon or other polya ­
mides, polyesters or viscose rayon  
5902 10  –  Of nylon or other polyamides  
5902 10 10  – – Impregnated with rubber  5,6 A  
5902 10 90  – – Other 8  A  
5902 20  –  Of polyesters  
5902 20 10  – – Impregnated with rubber  5,6 AEN 456 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5902 20 90  – – Other 8  A  
5902 90  –  Other 
5902 90 10  – – Impregnated with rubber  5,6 A  
5902 90 90  – – Other 8  A  
5903  Textile fabrics impregnated, coated, covered or laminated with 
plastics, other than those of heading 5902  
5903 10  –  With poly (vinyl chloride)  
5903 10 10  – – Impregnated  8  A  
5903 10 90  – – Coated, covered or laminated  8  A  
5903 20  –  With polyurethane  
5903 20 10  – – Impregnated  8  A  
5903 20 90  – – Coated, covered or laminated  8  A  
5903 90  –  Other 
5903 90 10  – – Impregnated  8  A  
– – Coated, covered or laminated  
5903 90 91  – – – With cellulose derivatives or other plastics, with the fabric 
forming the right side  8 A  
5903 90 99  – – – Other 8  A  
5904  Linoleum, whether or not cut to shape; floor coverings consisting 
of a coating or covering applied on a textile backing, whether or 
not cut to shape  
5904 10 00  –  Linoleum  5,3 A  
5904 90 00  –  Other 5,3 A  
5905 00  Textile wallcoverings  
5905 00 10  –  Consisting of parallel yarns, fixed on a backing of any material  5,8 A  
– Other 
5905 00 30  – – Of flax 8  A  
5905 00 50  – – Of jute  4  A  
5905 00 70  – – Of man-made fibres  8  A  
5905 00 90  – – Other 6  A  
5906  Rubberised textile fabrics, other than those of heading 5902EN 15.12.2012 Official Journal of the European Union 457
CN 2007  Description  Base rate Category  Comments  
5906 10 00  –  Adhesive tape of a width not exceeding 20 cm  4,6 A  
– Other 
5906 91 00  – – Knitted or crocheted  6,5 A  
5906 99  – – Other 
5906 99 10  – – – Fabrics mentioned in note 4(c) to this chapter  8  A  
5906 99 90  – – – Other 5,6 A  
5907 00  Textile fabrics otherwise impregnated, coated or covered; painted 
canvas being theatrical scenery, studio backcloths or the like  
5907 00 10  –  Oilcloth and other textile fabrics coated with preparations with a 
basis of drying oil  4,9 A  
5907 00 90  –  Other 4,9 A  
5908 00 00  Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, 
candles or the like; incandescent gas mantles and tubular knitted 
gas mantle fabric therefor, whether or not impregnated  5,6 A  
5909 00  Textile hosepiping and similar textile tubing, with or without 
lining, armour or accessories of other materials  
5909 00 10  –  Of synthetic fibres  6,5 A  
5909 00 90  –  Of other textile materials  6,5 A  
5910 00 00  Transmission or conveyor belts or belting, of textile material, 
whether or not impregnated, coated, covered or laminated with 
plastics, or reinforced with metal or other material  5,1 A  
5911  Textile products and articles, for technical uses, specified in note 7 
to this chapter  
5911 10 00  –  Textile fabrics, felt and felt-lined woven fabrics, coated, covered 
or laminated with rubber, leather or other material, of a kind 
used for card clothing, and similar fabrics of a kind used for 
other technical purposes, including narrow fabrics made of 
velvet impregnated with rubber, for covering weaving spindles 
(weaving beams)  5,3 A  
5911 20 00  –  Bolting cloth, whether or not made up  4,6 A  
– Textile fabrics and felts, endless or fitted with linking devices, of 
a kind used in paper-making or similar machines (for example, 
for pulp or asbestos-cement)  
5911 31  – – Weighing less than 650 g/m  2 
– – – Of silk or man-made fibres  
5911 31 11  – – – –  Woven fabrics, felted or not, of synthetic fibres, of a kind 
used in papermaking machines  5,8 A  
5911 31 19  – – – –  Other 5,8 AEN 458 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
5911 31 90  – – – Of other textile materials  4,4 A  
5911 32  – – Weighing 650 g/m  2 or more  
5911 32 10  – – – Of silk or man-made fibres  5,8 A  
5911 32 90  – – – Of other textile materials  4,4 A  
5911 40 00  –  Straining cloth of a kind used in oil-presses or the like, including 
that of human hair  6 A  
5911 90  –  Other 
5911 90 10  – – Of felt  6  A  
5911 90 90  – – Other 6  A  
60 CHAPTER 60 - KNITTED OR CROCHETED FABRICS  
6001  Pile fabrics, including  'long pile ' fabrics and terry fabrics, knitted or 
crocheted 
6001 10 00  –  'Long pile ' fabrics  8  A  
– Looped pile fabrics  
6001 21 00  – – Of cotton  8  A  
6001 22 00  – – Of man-made fibres  8  A  
6001 29 00  – – Of other textile materials  8  A  
– Other 
6001 91 00  – – Of cotton  8  A  
6001 92 00  – – Of man-made fibres  8  A  
6001 99 00  – – Of other textile materials  8  A  
6002  Knitted or crocheted fabrics of a width not exceeding 30 cm, 
containing by weight 5 % or more of elastomeric yarn or rubber 
thread, other than those of heading 6001  
6002 40 00  –  Containing by weight 5 % or more of elastomeric yarn, but not 
containing rubber thread  8 A  
6002 90 00  –  Other 6,5 A  
6003  Knitted or crocheted fabrics of a width not exceeding 30 cm, other 
than those of heading 6001 or 6002  
6003 10 00  –  Of wool or fine animal hair  8  A  
6003 20 00  –  Of cotton  8  A  
6003 30  –  Of synthetic fibresEN 15.12.2012 Official Journal of the European Union 459
CN 2007  Description  Base rate Category  Comments  
6003 30 10  – – Raschel lace 8  A  
6003 30 90  – – Other 8  A  
6003 40 00  –  Of artificial fibres  8  A  
6003 90 00  –  Other 8  A  
6004  Knitted or crocheted fabrics of a width exceeding 30 cm, 
containing by weight 5 % or more of elastomeric yarn or rubber 
thread, other than those of heading 6001  
6004 10 00  –  Containing by weight 5 % or more of elastomeric yarn, but not 
containing rubber thread  8 A  
6004 90 00  –  Other 6,5 A  
6005  Warp knit fabrics (including those made on galloon knitting 
machines), other than those of headings 6001 to 6004  
– Of cotton  
6005 21 00  – – Unbleached or bleached  8  A  
6005 22 00  – – Dyed  8  A  
6005 23 00  – – Of yarns of different colours  8  A  
6005 24 00  – – Printed  8  A  
– Of synthetic fibres  
6005 31  – – Unbleached or bleached  
6005 31 10  – – – For curtains, including net curtain fabric  8  A  
6005 31 50  – – – Raschel lace, other than for curtains or net curtain fabric  8  A  
6005 31 90  – – – Other 8  A  
6005 32  – – Dyed  
6005 32 10  – – – For curtains, including net curtain fabric  8  A  
6005 32 50  – – – Raschel lace, other than for curtains or net curtain fabric  8  A  
6005 32 90  – – – Other 8  A  
6005 33  – – Of yarns of different colours  
6005 33 10  – – – For curtains, including net curtain fabric  8  A  
6005 33 50  – – – Raschel lace, other than for curtains or net curtain fabric  8  A  
6005 33 90  – – – Other 8  A  
6005 34  – – PrintedEN 460 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6005 34 10  – – – For curtains, including net curtain fabric  8  A  
6005 34 50  – – – Raschel lace, other than for curtains or net curtain fabric  8  A  
6005 34 90  – – – Other 8  A  
– Of artificial fibres  
6005 41 00  – – Unbleached or bleached  8  A  
6005 42 00  – – Dyed  8  A  
6005 43 00  – – Of yarns of different colours  8  A  
6005 44 00  – – Printed  8  A  
6005 90  –  Other 
6005 90 10  – – Of wool or fine animal hair  8  A  
6005 90 90  – – Other 8  A  
6006  Other knitted or crocheted fabrics  
6006 10 00  –  Of wool or fine animal hair  8  A  
– Of cotton  
6006 21 00  – – Unbleached or bleached  8  A  
6006 22 00  – – Dyed  8  A  
6006 23 00  – – Of yarns of different colours  8  A  
6006 24 00  – – Printed  8  A  
– Of synthetic fibres  
6006 31  – – Unbleached or bleached  
6006 31 10  – – – For curtains, including net curtain fabric  8  A  
6006 31 90  – – – Other 8  A  
6006 32  – – Dyed  
6006 32 10  – – – For curtains, including net curtain fabric  8  A  
6006 32 90  – – – Other 8  A  
6006 33  – – Of yarns of different colours  
6006 33 10  – – – For curtains, including net curtain fabric  8  A  
6006 33 90  – – – Other 8  A  
6006 34  – – PrintedEN 15.12.2012 Official Journal of the European Union 461
CN 2007  Description  Base rate Category  Comments  
6006 34 10  – – – For curtains, including net curtain fabric  8  A  
6006 34 90  – – – Other 8  A  
– Of artificial fibres  
6006 41 00  – – Unbleached or bleached  8  A  
6006 42 00  – – Dyed  8  A  
6006 43 00  – – Of yarns of different colours  8  A  
6006 44 00  – – Printed  8  A  
6006 90 00  –  Other 8  A  
61 CHAPTER 61 - ARTICLES OF APPAREL AND CLOTHING ACCES ­
SORIES, KNITTED OR CROCHETED 
6101  Men's or boys' overcoats, car coats, capes, cloaks, anoraks 
(including ski jackets), windcheaters, wind-jackets and similar 
articles, knitted or crocheted, other than those of heading 6103  
6101 20  –  Of cotton  
6101 20 10  – – Overcoats, car coats, capes, cloaks and similar articles  12 A  
6101 20 90  – – Anoraks (including ski jackets), windcheaters, wind-jackets and 
similar articles  12 A  
6101 30  –  Of man-made fibres  
6101 30 10  – – Overcoats, car coats, capes, cloaks and similar articles  12 A  
6101 30 90  – – Anoraks (including ski jackets), windcheaters, wind-jackets and 
similar articles  12 A  
6101 90  –  Of other textile materials  
6101 90 20  – – Overcoats, car coats, capes, cloaks and similar articles  12 A  
6101 90 80  – – Anoraks (including ski jackets), windcheaters, wind-jackets and 
similar articles  12 A  
6102  Women's or girls' overcoats, car coats, capes, cloaks, anoraks 
(including ski jackets), windcheaters, wind-jackets and similar 
articles, knitted or crocheted, other than those of heading 6104  
6102 10  –  Of wool or fine animal hair  
6102 10 10  – – Overcoats, car coats, capes, cloaks and similar articles  12 A  
6102 10 90  – – Anoraks (including ski jackets), windcheaters, wind-jackets and 
similar articles  12 A  
6102 20  –  Of cotton  
6102 20 10  – – Overcoats, car coats, capes, cloaks and similar articles  12 AEN 462 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6102 20 90  – – Anoraks (including ski jackets), windcheaters, wind-jackets and 
similar articles  12 A  
6102 30  –  Of man-made fibres  
6102 30 10  – – Overcoats, car coats, capes, cloaks and similar articles  12 A  
6102 30 90  – – Anoraks (including ski jackets), windcheaters, wind-jackets and 
similar articles  12 A  
6102 90  –  Of other textile materials  
6102 90 10  – – Overcoats, car coats, capes, cloaks and similar articles  12 A  
6102 90 90  – – Anoraks (including ski jackets), windcheaters, wind-jackets and 
similar articles  12 A  
6103  Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and 
brace overalls, breeches and shorts (other than swimwear), knitted 
or crocheted  
6103 10 00  –  Suits  12  A  
– Ensembles  
6103 22 00  – – Of cotton  12  A  
6103 23 00  – – Of synthetic fibres  12  A  
6103 29 00  – – Of other textile materials  12  A  
– Jackets and blazers  
6103 31 00  – – Of wool or fine animal hair  12  A  
6103 32 00  – – Of cotton  12  A  
6103 33 00  – – Of synthetic fibres  12  A  
6103 39 00  – – Of other textile materials  12  A  
– Trousers, bib and brace overalls, breeches and shorts  
6103 41 00  – – Of wool or fine animal hair  12  A  
6103 42 00  – – Of cotton  12  A  
6103 43 00  – – Of synthetic fibres  12  A  
6103 49 00  – – Of other textile materials  12  A  
6104  Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, 
divided skirts, trousers, bib and brace overalls, breeches and shorts 
(other than swimwear), knitted or crocheted  
– Suits  
6104 13 00  – – Of synthetic fibres  12  AEN 15.12.2012 Official Journal of the European Union 463
CN 2007  Description  Base rate Category  Comments  
6104 19 00  – – Of other textile materials  12  A  
– Ensembles  
6104 22 00  – – Of cotton  12  A  
6104 23 00  – – Of synthetic fibres  12  A  
6104 29 00  – – Of other textile materials  12  A  
– Jackets and blazers  
6104 31 00  – – Of wool or fine animal hair  12  A  
6104 32 00  – – Of cotton  12  A  
6104 33 00  – – Of synthetic fibres  12  A  
6104 39 00  – – Of other textile materials  12  A  
– Dresses  
6104 41 00  – – Of wool or fine animal hair  12  A  
6104 42 00  – – Of cotton  12  A  
6104 43 00  – – Of synthetic fibres  12  A  
6104 44 00  – – Of artificial fibres  12  A  
6104 49 00  – – Of other textile materials  12  A  
– Skirts and divided skirts  
6104 51 00  – – Of wool or fine animal hair  12  A  
6104 52 00  – – Of cotton  12  A  
6104 53 00  – – Of synthetic fibres  12  A  
6104 59 00  – – Of other textile materials  12  A  
– Trousers, bib and brace overalls, breeches and shorts  
6104 61 00  – – Of wool or fine animal hair  12  A  
6104 62 00  – – Of cotton  12  A  
6104 63 00  – – Of synthetic fibres  12  A  
6104 69 00  – – Of other textile materials  12  A  
6105  Men's or boys' shirts, knitted or crocheted  
6105 10 00  –  Of cotton  12  A  
6105 20  –  Of man-made fibresEN 464 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6105 20 10  – – Of synthetic fibres  12  A  
6105 20 90  – – Of artificial fibres  12  A  
6105 90  –  Of other textile materials  
6105 90 10  – – Of wool or fine animal hair  12  A  
6105 90 90  – – Other 12  A  
6106  Women's or girls' blouses, shirts and shirt-blouses, knitted or 
crocheted 
6106 10 00  –  Of cotton  12  A  
6106 20 00  –  Of man-made fibres  12  A  
6106 90  –  Of other textile materials  
6106 90 10  – – Of wool or fine animal hair  12  A  
6106 90 30  – – Of silk or silk waste  12  A  
6106 90 50  – – Of flax or of ramie  12  A  
6106 90 90  – – Other 12  A  
6107  Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, 
dressing gowns and similar articles, knitted or crocheted  
– Underpants and briefs  
6107 11 00  – – Of cotton  12  A  
6107 12 00  – – Of man-made fibres  12  A  
6107 19 00  – – Of other textile materials  12  A  
– Nightshirts and pyjamas  
6107 21 00  – – Of cotton  12  A  
6107 22 00  – – Of man-made fibres  12  A  
6107 29 00  – – Of other textile materials  12  A  
– Other 
6107 91 00  – – Of cotton  12  A  
6107 99 00  – – Of other textile materials  12  A  
6108  Women's or girls' slips, petticoats, briefs, panties, nightdresses, 
pyjamas, négligés, bathrobes, dressing gowns and similar articles, 
knitted or crocheted  
– Slips and petticoatsEN 15.12.2012 Official Journal of the European Union 465
CN 2007  Description  Base rate Category  Comments  
6108 11 00  – – Of man-made fibres  12  A  
6108 19 00  – – Of other textile materials  12  A  
– Briefs and panties  
6108 21 00  – – Of cotton  12  A  
6108 22 00  – – Of man-made fibres  12  A  
6108 29 00  – – Of other textile materials  12  A  
– Nightdresses and pyjamas  
6108 31 00  – – Of cotton  12  A  
6108 32 00  – – Of man-made fibres  12  A  
6108 39 00  – – Of other textile materials  12  A  
– Other 
6108 91 00  – – Of cotton  12  A  
6108 92 00  – – Of man-made fibres  12  A  
6108 99 00  – – Of other textile materials  12  A  
6109  T-shirts, singlets and other vests, knitted or crocheted  
6109 10 00  –  Of cotton  12  A  
6109 90  –  Of other textile materials  
6109 90 10  – – Of wool or fine animal hair  12  A  
6109 90 30  – – Of man-made fibres  12  A  
6109 90 90  – – Other 12  A  
6110  Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted 
or crocheted  
– Of wool or fine animal hair  
6110 11  – – Of wool 
6110 11 10  – – – Jerseys and pullovers, containing at least 50 % by weight of 
wool and weighing 600 g or more per article  10,5 A  
– – – Other 
6110 11 30  – – – –  Men's or boys'  12  A  
6110 11 90  – – – –  Women's or girls'  12  A  
6110 12  – – Of Kashmir (cashmere) goatsEN 466 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6110 12 10  – – – Men's or boys'  12  A  
6110 12 90  – – – Women's or girls'  12  A  
6110 19  – – Other 
6110 19 10  – – – Men's or boys'  12  A  
6110 19 90  – – – Women's or girls'  12  A  
6110 20  –  Of cotton  
6110 20 10  – – Lightweight fine knit roll, polo or turtleneck jumpers and pull ­
overs 12 A  
– – Other 
6110 20 91  – – – Men's or boys'  12  A  
6110 20 99  – – – Women's or girls'  12  A  
6110 30  –  Of man-made fibres  
6110 30 10  – – Lightweight fine knit roll, polo or turtleneck jumpers and pull ­
overs 12 A  
– – Other 
6110 30 91  – – – Men's or boys'  12  A  
6110 30 99  – – – Women's or girls'  12  A  
6110 90  –  Of other textile materials  
6110 90 10  – – Of flax or ramie  12  A  
6110 90 90  – – Other 12  A  
6111  Babies' garments and clothing accessories, knitted or crocheted  
6111 20  –  Of cotton  
6111 20 10  – – Gloves, mittens and mitts  8,9 A  
6111 20 90  – – Other 12  A  
6111 30  –  Of synthetic fibres  
6111 30 10  – – Gloves, mittens and mitts  8,9 A  
6111 30 90  – – Other 12  A  
6111 90  –  Of other textile materials  
– – Of wool or fine animal hair  
6111 90 11  – – – Gloves, mittens and mitts  8,9 AEN 15.12.2012 Official Journal of the European Union 467
CN 2007  Description  Base rate Category  Comments  
6111 90 19  – – – Other 12 A  
6111 90 90  – – Other 12  A  
6112  Tracksuits, ski suits and swimwear, knitted or crocheted  
– Tracksuits  
6112 11 00  – – Of cotton  12  A  
6112 12 00  – – Of synthetic fibres  12  A  
6112 19 00  – – Of other textile materials  12  A  
6112 20 00  –  Ski suits  12  A  
– Men's or boys' swimwear  
6112 31  – – Of synthetic fibres  
6112 31 10  – – – Containing by weight 5 % or more of rubber thread  8  A  
6112 31 90  – – – Other 12 A  
6112 39  – – Of other textile materials  
6112 39 10  – – – Containing by weight 5 % or more of rubber thread  8  A  
6112 39 90  – – – Other 12 A  
– Women's or girls' swimwear  
6112 41  – – Of synthetic fibres  
6112 41 10  – – – Containing by weight 5 % or more of rubber thread  8  A  
6112 41 90  – – – Other 12 A  
6112 49  – – Of other textile materials  
6112 49 10  – – – Containing by weight 5 % or more of rubber thread  8  A  
6112 49 90  – – – Other 12 A  
6113 00  Garments, made-up of knitted or crocheted fabrics of heading 
5903, 5906, or 5907  
6113 00 10  –  Of knitted or crocheted fabrics of heading 5906  8  A  
6113 00 90  –  Other 12  A  
6114  Other garments, knitted or crocheted  
6114 20 00  –  Of cotton  12  A  
6114 30 00  –  Of man-made fibres  12 A  
6114 90 00  –  Of other textile materials  12  AEN 468 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6115  Pantyhose, tights, stockings, socks and other hosiery, including 
graduated compression hosiery (for example, stockings for 
varicose veins) and footwear without applied soles, knitted or 
crocheted  
6115 10  –  Graduated compression hosiery (for example, stockings for 
varicose veins)  
6115 10 10  – – Stockings for varicose veins of synthetic fibres  8  A  
6115 10 90  – – Other 12  A  
– Other pantyhose and tights  
6115 21 00  – – Of synthetic fibres, measuring per single yarn less than 67 
decitex  12 A  
6115 22 00  – – Of synthetic fibres, measuring per single yarn 67 decitex or 
more 12 A  
6115 29 00  – – Of other textile materials  12  A  
6115 30  –  Other women's full-length or knee-length hosiery, measuring per 
single yarn less than 67 decitex  
– – Of synthetic fibres  
6115 30 11  – – – Knee-length stockings  12  A  
6115 30 19  – – – Other 12 A  
6115 30 90  – – Of other textile materials  12  A  
– Other 
6115 94 00  – – Of wool or fine animal hair  12  A  
6115 95 00  – – Of cotton  12  A  
6115 96  – – Of synthetic fibres  
6115 96 10  – – – Knee-length stockings  12  A  
– – – Other 
6115 96 91  – – – – Women's stockings  12  A  
6115 96 99  – – – – Other 12  A  
6115 99 00  – – Of other textile materials  12  A  
6116  Gloves, mittens and mitts, knitted or crocheted  
6116 10  –  Impregnated, coated or covered with plastics or rubber  
6116 10 20  – – Gloves impregnated, coated or covered with rubber  8  A  
6116 10 80  – – Other 8,9 A  
– OtherEN 15.12.2012 Official Journal of the European Union 469
CN 2007  Description  Base rate Category  Comments  
6116 91 00  – – Of wool or fine animal hair  8,9 A  
6116 92 00  – – Of cotton  8,9 A  
6116 93 00  – – Of synthetic fibres  8,9 A  
6116 99 00  – – Of other textile materials  8,9 A  
6117  Other made-up clothing accessories, knitted or crocheted; knitted 
or crocheted parts of garments or of clothing accessories  
6117 10 00  –  Shawls, scarves, mufflers, mantillas, veils and the like  12  A  
6117 80  –  Other accessories  
6117 80 10  – – Knitted or crocheted, elasticated or rubberised  8  A  
6117 80 80  – – Other 12  A  
6117 90 00  –  Parts  12  A  
62 CHAPTER 62 - ARTICLES OF APPAREL AND CLOTHING ACCES ­
SORIES, NOT KNITTED OR CROCHETED  
6201  Men's or boys' overcoats, car coats, capes, cloaks, anoraks 
(including ski jackets), windcheaters, wind-jackets and similar 
articles, other than those of heading 6203  
– Overcoats, raincoats, car coats, capes, cloaks and similar articles  
6201 11 00  – – Of wool or fine animal hair  12  A  
6201 12  – – Of cotton  
6201 12 10  – – – Of a weight, per garment, not exceeding 1 kg  12  A  
6201 12 90  – – – Of a weight, per garment, exceeding 1 kg  12  A  
6201 13  – – Of man-made fibres  
6201 13 10  – – – Of a weight, per garment, not exceeding 1 kg  12  A  
6201 13 90  – – – Of a weight, per garment, exceeding 1 kg  12  A  
6201 19 00  – – Of other textile materials  12  A  
– Other 
6201 91 00  – – Of wool or fine animal hair  12  A  
6201 92 00  – – Of cotton  12  A  
6201 93 00  – – Of man-made fibres  12  A  
6201 99 00  – – Of other textile materials  12  AEN 470 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6202  Women's or girls' overcoats, car coats, capes, cloaks, anoraks 
(including ski jackets), windcheaters, wind-jackets and similar 
articles, other than those of heading 6204  
– Overcoats, raincoats, car coats, capes, cloaks and similar articles  
6202 11 00  – – Of wool or fine animal hair  12  A  
6202 12  – – Of cotton  
6202 12 10  – – – Of a weight, per garment, not exceeding 1 kg  12  A  
6202 12 90  – – – Of a weight, per garment, exceeding 1 kg  12  A  
6202 13  – – Of man-made fibres  
6202 13 10  – – – Of a weight, per garment, not exceeding 1 kg  12  A  
6202 13 90  – – – Of a weight, per garment, exceeding 1 kg  12  A  
6202 19 00  – – Of other textile materials  12  A  
– Other 
6202 91 00  – – Of wool or fine animal hair  12  A  
6202 92 00  – – Of cotton  12  A  
6202 93 00  – – Of man-made fibres  12  A  
6202 99 00  – – Of other textile materials  12  A  
6203  Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and 
brace overalls, breeches and shorts (other than swimwear)  
– Suits  
6203 11 00  – – Of wool or fine animal hair  12  A  
6203 12 00  – – Of synthetic fibres  12  A  
6203 19  – – Of other textile materials  
6203 19 10  – – – Of cotton  12  A  
6203 19 30  – – – Of artificial fibres  12  A  
6203 19 90  – – – Other 12 A  
– Ensembles  
6203 22  – – Of cotton  
6203 22 10  – – – Industrial and occupational  12 A  
6203 22 80  – – – Other 12 A  
6203 23  – – Of synthetic fibresEN 15.12.2012 Official Journal of the European Union 471
CN 2007  Description  Base rate Category  Comments  
6203 23 10  – – – Industrial and occupational  12  A  
6203 23 80  – – – Other 12 A  
6203 29  – – Of other textile materials  
– – – Of artificial fibres  
6203 29 11  – – – –  Industrial and occupational  12  A  
6203 29 18  – – – –  Other 12  A  
6203 29 30  – – – Of wool or fine animal hair  12  A  
6203 29 90  – – – Other 12 A  
– Jackets and blazers  
6203 31 00  – – Of wool or fine animal hair  12  A  
6203 32  – – Of cotton  
6203 32 10  – – – Industrial and occupational  12  A  
6203 32 90  – – – Other 12 A  
6203 33  – – Of synthetic fibres  
6203 33 10  – – – Industrial and occupational  12  A  
6203 33 90  – – – Other 12 A  
6203 39  – – Of other textile materials  
– – – Of artificial fibres  
6203 39 11  – – – –  Industrial and occupational  12  A  
6203 39 19  – – – –  Other 12  A  
6203 39 90  – – – Other 12 A  
– Trousers, bib and brace overalls, breeches and shorts  
6203 41  – – Of wool or fine animal hair  
6203 41 10  – – – Trousers and breeches  12  A  
6203 41 30  – – – Bib and brace overalls  12  A  
6203 41 90  – – – Other 12 A  
6203 42  – – Of cotton  
– – – Trousers and breechesEN 472 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6203 42 11  – – – – Industrial and occupational  12  A  
– – – –  Other 
6203 42 31  – – – – –  Of denim  12  A  
6203 42 33  – – – – –  Of cut corduroy  12  A  
6203 42 35  – – – – –  Other 12  A  
– – – Bib and brace overalls  
6203 42 51  – – – – Industrial and occupational  12  A  
6203 42 59  – – – – Other 12  A  
6203 42 90  – – – Other 12 A  
6203 43  – – Of synthetic fibres  
– – – Trousers and breeches  
6203 43 11  – – – – Industrial and occupational  12  A  
6203 43 19  – – – – Other 12  A  
– – – Bib and brace overalls  
6203 43 31  – – – – Industrial and occupational  12  A  
6203 43 39  – – – – Other 12  A  
6203 43 90  – – – Other 12 A  
6203 49  – – Of other textile materials  
– – – Of artificial fibres  
– – – –  Trousers and breeches  
6203 49 11  – – – – –  Industrial and occupational  12  A  
6203 49 19  – – – – –  Other 12  A  
– – – –  Bib and brace overalls  
6203 49 31  – – – – –  Industrial and occupational  12  A  
6203 49 39  – – – – –  Other 12  A  
6203 49 50  – – – – Other 12  A  
6203 49 90  – – – Other 12 A  
6204  Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, 
divided skirts, trousers, bib and brace overalls, breeches and shorts 
(other than swimwear)  
– SuitsEN 15.12.2012 Official Journal of the European Union 473
CN 2007  Description  Base rate Category  Comments  
6204 11 00  – – Of wool or fine animal hair  12  A  
6204 12 00  – – Of cotton  12  A  
6204 13 00  – – Of synthetic fibres  12  A  
6204 19  – – Of other textile materials  
6204 19 10  – – – Of artificial fibres  12  A  
6204 19 90  – – – Other 12 A  
– Ensembles  
6204 21 00  – – Of wool or fine animal hair  12  A  
6204 22  – – Of cotton  
6204 22 10  – – – Industrial and occupational  12  A  
6204 22 80  – – – Other 12 A  
6204 23  – – Of synthetic fibres  
6204 23 10  – – – Industrial and occupational  12  A  
6204 23 80  – – – Other 12 A  
6204 29  – – Of other textile materials  
– – – Of artificial fibres  
6204 29 11  – – – –  Industrial and occupational  12  A  
6204 29 18  – – – –  Other 12  A  
6204 29 90  – – – Other 12 A  
– Jackets and blazers  
6204 31 00  – – Of wool or fine animal hair  12  A  
6204 32  – – Of cotton  
6204 32 10  – – – Industrial and occupational  12  A  
6204 32 90  – – – Other 12 A  
6204 33  – – Of synthetic fibres  
6204 33 10  – – – Industrial and occupational  12  A  
6204 33 90  – – – Other 12 A  
6204 39  – – Of other textile materials  
– – – Of artificial fibresEN 474 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6204 39 11  – – – – Industrial and occupational  12  A  
6204 39 19  – – – – Other 12  A  
6204 39 90  – – – Other 12 A  
– Dresses  
6204 41 00  – – Of wool or fine animal hair  12  A  
6204 42 00  – – Of cotton  12  A  
6204 43 00  – – Of synthetic fibres  12  A  
6204 44 00  – – Of artificial fibres  12  A  
6204 49 00  – – Of other textile materials  12  A  
– Skirts and divided skirts  
6204 51 00  – – Of wool or fine animal hair  12  A  
6204 52 00  – – Of cotton  12  A  
6204 53 00  – – Of synthetic fibres  12  A  
6204 59  – – Of other textile materials  
6204 59 10  – – – Of artificial fibres  12  A  
6204 59 90  – – – Other 12 A  
– Trousers, bib and brace overalls, breeches and shorts  
6204 61  – – Of wool or fine animal hair  
6204 61 10  – – – Trousers and breeches  12  A  
6204 61 85  – – – Other 12 A  
6204 62  – – Of cotton  
– – – Trousers and breeches  
6204 62 11  – – – – Industrial and occupational  12  A  
– – – –  Other 
6204 62 31  – – – – –  Of denim  12  A  
6204 62 33  – – – – –  Of cut corduroy  12  A  
6204 62 39  – – – – –  Other 12  A  
– – – Bib and brace overalls  
6204 62 51  – – – – Industrial and occupational  12  AEN 15.12.2012 Official Journal of the European Union 475
CN 2007  Description  Base rate Category  Comments  
6204 62 59  – – – –  Other 12  A  
6204 62 90  – – – Other 12 A  
6204 63  – – Of synthetic fibres  
– – – Trousers and breeches  
6204 63 11  – – – –  Industrial and occupational  12  A  
6204 63 18  – – – –  Other 12  A  
– – – Bib and brace overalls  
6204 63 31  – – – –  Industrial and occupational  12  A  
6204 63 39  – – – –  Other 12  A  
6204 63 90  – – – Other 12 A  
6204 69  – – Of other textile materials  
– – – Of artificial fibres  
– – – –  Trousers and breeches  
6204 69 11  – – – – –  Industrial and occupational  12  A  
6204 69 18  – – – – –  Other 12  A  
– – – –  Bib and brace overalls  
6204 69 31  – – – – –  Industrial and occupational  12  A  
6204 69 39  – – – – –  Other 12  A  
6204 69 50  – – – –  Other 12  A  
6204 69 90  – – – Other 12 A  
6205  Men's or boys' shirts  
6205 20 00  –  Of cotton  12  A  
6205 30 00  –  Of man-made fibres  12 A  
6205 90  –  Of other textile materials  
6205 90 10  – – Of flax or ramie  12  A  
6205 90 80  – – Other 12  A  
6206  Women's or girls' blouses, shirts and shirt-blouses  
6206 10 00  –  Of silk or silk waste  12  A  
6206 20 00  –  Of wool or fine animal hair  12  AEN 476 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6206 30 00  –  Of cotton  12  A  
6206 40 00  –  Of man-made fibres  12  A  
6206 90  –  Of other textile materials  
6206 90 10  – – Of flax or ramie  12  A  
6206 90 90  – – Other 12  A  
6207  Men's or boys' singlets and other vests, underpants, briefs, night ­
shirts, pyjamas, bathrobes, dressing gowns and similar articles  
– Underpants and briefs  
6207 11 00  – – Of cotton  12  A  
6207 19 00  – – Of other textile materials  12  A  
– Nightshirts and pyjamas  
6207 21 00  – – Of cotton  12  A  
6207 22 00  – – Of man-made fibres  12  A  
6207 29 00  – – Of other textile materials  12  A  
– Other 
6207 91 00  – – Of cotton  12  A  
6207 99  – – Of other textile materials  
6207 99 10  – – – Of man-made fibres  12  A  
6207 99 90  – – – Other 12 A  
6208  Women's or girls' singlets and other vests, slips, petticoats, briefs, 
panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns 
and similar articles  
– Slips and petticoats  
6208 11 00  – – Of man-made fibres  12  A  
6208 19 00  – – Of other textile materials  12  A  
– Nightdresses and pyjamas  
6208 21 00  – – Of cotton  12  A  
6208 22 00  – – Of man-made fibres  12  A  
6208 29 00  – – Of other textile materials  12  A  
– Other 
6208 91 00  – – Of cotton  12  AEN 15.12.2012 Official Journal of the European Union 477
CN 2007  Description  Base rate Category  Comments  
6208 92 00  – – Of man-made fibres  12  A  
6208 99 00  – – Of other textile materials  12  A  
6209  Babies' garments and clothing accessories  
6209 20 00  –  Of cotton  10,5  A  
6209 30 00  –  Of synthetic fibres  10,5  A  
6209 90  –  Of other textile materials  
6209 90 10  – – Of wool or fine animal hair  10,5  A  
6209 90 90  – – Other 10,5  A  
6210  Garments, made-up of fabrics of heading 5602, 5603, 5903, 5906 
or 5907  
6210 10  –  Of fabrics of heading 5602 or 5603  
6210 10 10  – – Of fabrics of heading 5602  12  A  
6210 10 90  – – Of fabrics of heading 5603  12  A  
6210 20 00  –  Other garments, of the type described in subheadings 6201 11 
to 6201 19  12 A  
6210 30 00  –  Other garments, of the type described in subheadings 6202 11 
to 6202 19  12 A  
6210 40 00  –  Other men's or boys' garments  12  A  
6210 50 00  –  Other women's or girls' garments  12  A  
6211  Tracksuits, ski suits and swimwear; other garments  
– Swimwear  
6211 11 00  – – Men's or boys'  12  A  
6211 12 00  – – Women's or girls'  12 A  
6211 20 00  –  Ski suits  12  A  
– Other garments, men's or boys'  
6211 32  – – Of cotton  
6211 32 10  – – – Industrial and occupational clothing  12  A  
– – – Tracksuits with lining  
6211 32 31  – – – –  With an outer shell of a single identical fabric  12  A  
– – – –  Other 
6211 32 41  – – – – –  Upper parts  12  AEN 478 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6211 32 42  – – – – –  Lower parts  12  A  
6211 32 90  – – – Other 12 A  
6211 33  – – Of man-made fibres  
6211 33 10  – – – Industrial and occupational clothing  12  A  
– – – Tracksuits with lining  
6211 33 31  – – – – With an outer shell of a single identical fabric  12  A  
– – – –  Other 
6211 33 41  – – – – –  Upper parts  12  A  
6211 33 42  – – – – –  Lower parts  12  A  
6211 33 90  – – – Other 12 A  
6211 39 00  – – Of other textile materials  12  A  
– Other garments, women's or girls'  
6211 41 00  – – Of wool or fine animal hair  12  A  
6211 42  – – Of cotton  
6211 42 10  – – – Aprons, overalls, smock-overalls and other industrial and 
occupational clothing (whether or not also suitable for 
domestic use)  12 A  
– – – Tracksuits with lining  
6211 42 31  – – – – With an outer shell of a single identical fabric  12  A  
– – – –  Other 
6211 42 41  – – – – –  Upper parts  12  A  
6211 42 42  – – – – –  Lower parts  12  A  
6211 42 90  – – – Other 12 A  
6211 43  – – Of man-made fibres  
6211 43 10  – – – Aprons, overalls, smock-overalls and other industrial and 
occupational clothing (whether or not also suitable for 
domestic use)  12 A  
– – – Tracksuits with lining  
6211 43 31  – – – – With an outer shell of a single identical fabric  12  A  
– – – –  Other 
6211 43 41  – – – – –  Upper parts  12  AEN 15.12.2012 Official Journal of the European Union 479
CN 2007  Description  Base rate Category  Comments  
6211 43 42  – – – – –  Lower parts  12  A  
6211 43 90  – – – Other 12 A  
6211 49 00  – – Of other textile materials  12  A  
6212  Brassières, girdles, corsets, braces, suspenders, garters and similar 
articles and parts thereof, whether or not knitted or crocheted  
6212 10  –  Brassières  
6212 10 10  – – In a set made up for retail sale containing a brassière and a 
briefs  6,5 A  
6212 10 90  – – Other 6,5 A  
6212 20 00  –  Girdles and panty girdles  6,5 A  
6212 30 00  –  Corselettes  6,5 A  
6212 90 00  –  Other 6,5 A  
6213  Handkerchiefs  
6213 20 00  –  Of cotton  10  A  
6213 90 00  –  Of other textile materials  10  A  
6214  Shawls, scarves, mufflers, mantillas, veils and the like 
6214 10 00  –  Of silk or silk waste  8  A  
6214 20 00  –  Of wool or fine animal hair  8  A  
6214 30 00  –  Of synthetic fibres  8  A  
6214 40 00  –  Of artificial fibres  8  A  
6214 90 00  –  Of other textile materials  8  A  
6215  Ties, bow ties and cravats  
6215 10 00  –  Of silk or silk waste  6,3 A  
6215 20 00  –  Of man-made fibres  6,3 A  
6215 90 00  –  Of other textile materials  6,3 A  
6216 00 00  Gloves, mittens and mitts  7,6 A  
6217  Other made-up clothing accessories; parts of garments or of 
clothing accessories, other than those of heading 6212  
6217 10 00  –  Accessories  6,3 A  
6217 90 00  –  Parts  12  AEN 480 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
63 CHAPTER 63 - OTHER MADE-UP TEXTILE ARTICLES; SETS; 
WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS  
I. OTHER MADE-UP TEXTILE ARTICLES  
6301  Blankets and travelling rugs  
6301 10 00  –  Electric blankets  6,9 A  
6301 20  –  Blankets (other than electric blankets) and travelling rugs, of 
wool or of fine animal hair  
6301 20 10  – – Knitted or crocheted  12  A  
6301 20 90  – – Other 12  A  
6301 30  –  Blankets (other than electric blankets) and travelling rugs, of 
cotton  
6301 30 10  – – Knitted or crocheted  12  A  
6301 30 90  – – Other 7,5 A  
6301 40  –  Blankets (other than electric blankets) and travelling rugs, of 
synthetic fibres  
6301 40 10  – – Knitted or crocheted  12  A  
6301 40 90  – – Other 12  A  
6301 90  –  Other blankets and travelling rugs  
6301 90 10  – – Knitted or crocheted  12  A  
6301 90 90  – – Other 12  A  
6302  Bedlinen, table linen, toilet linen and kitchen linen  
6302 10 00  –  Bed linen, knitted or crocheted  12  A  
– Other bedlinen, printed  
6302 21 00  – – Of cotton  12  A  
6302 22  – – Of man-made fibres  
6302 22 10  – – – Nonwovens  6,9 A  
6302 22 90  – – – Other 12 A  
6302 29  – – Of other textile materials  
6302 29 10  – – – Of flax or ramie  12  A  
6302 29 90  – – – Of other textile materials  12 A  
– Other bedlinenEN 15.12.2012 Official Journal of the European Union 481
CN 2007  Description  Base rate Category  Comments  
6302 31 00  – – Of cotton  12  A  
6302 32  – – Of man-made fibres  
6302 32 10  – – – Nonwovens  6,9 A  
6302 32 90  – – – Other 12 A  
6302 39  – – Of other textile materials  
6302 39 20  – – – Of flax or ramie  12  A  
6302 39 90  – – – Of other textile materials  12 A  
6302 40 00  –  Table linen, knitted or crocheted  12  A  
– Other table linen  
6302 51 00  – – Of cotton  12  A  
6302 53  – – Of man-made fibres  
6302 53 10  – – – Nonwovens  6,9 A  
6302 53 90  – – – Other 12 A  
6302 59  – – Of other textile materials  
6302 59 10  – – – Of flax 12 A  
6302 59 90  – – – Other 12 A  
6302 60 00  –  Toilet linen and kitchen linen, of terry towelling or similar terry 
fabrics, of cotton  12 A  
– Other 
6302 91 00  – – Of cotton  12  A  
6302 93  – – Of man-made fibres  
6302 93 10  – – – Nonwovens  6,9 A  
6302 93 90  – – – Other 12 A  
6302 99  – – Of other textile materials  
6302 99 10  – – – Of flax 12 A  
6302 99 90  – – – Other 12 A  
6303  Curtains (including drapes) and interior blinds; curtain or bed 
valances  
– Knitted or crocheted  
6303 12 00  – – Of synthetic fibres  12  AEN 482 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6303 19 00  – – Of other textile materials  12  A  
– Other 
6303 91 00  – – Of cotton  12  A  
6303 92  – – Of synthetic fibres  
6303 92 10  – – – Nonwovens  6,9 A  
6303 92 90  – – – Other 12 A  
6303 99  – – Of other textile materials  
6303 99 10  – – – Nonwovens  6,9 A  
6303 99 90  – – – Other 12 A  
6304  Other furnishing articles, excluding those of heading 9404  
– Bedspreads  
6304 11 00  – – Knitted or crocheted  12  A  
6304 19  – – Other 
6304 19 10  – – – Of cotton  12  A  
6304 19 30  – – – Of flax or ramie  12  A  
6304 19 90  – – – Of other textile materials  12 A  
– Other 
6304 91 00  – – Knitted or crocheted  12  A  
6304 92 00  – – Not knitted or crocheted, of cotton  12  A  
6304 93 00  – – Not knitted or crocheted, of synthetic fibres  12  A  
6304 99 00  – – Not knitted or crocheted, of other textile materials  12  A  
6305  Sacks and bags, of a kind used for the packing of goods  
6305 10  –  Of jute or of other textile bast fibres of heading 5303  
6305 10 10  – – Used  2  A  
6305 10 90  – – Other 4  A  
6305 20 00  –  Of cotton  7,2 A  
– Of man-made textile materials  
6305 32  – – Flexible intermediate bulk containers  
– – – Of polyethylene or polypropylene strip or the likeEN 15.12.2012 Official Journal of the European Union 483
CN 2007  Description  Base rate Category  Comments  
6305 32 11  – – – –  Knitted or crocheted  12  A  
– – – –  Other 
6305 32 81  – – – – –  Of fabric weighing 120 g/m  2 or less  7,2 A  
6305 32 89  – – – – –  Of fabric weighing more than 120 g/m  2 7,2 A  
6305 32 90  – – – Other 7,2 A  
6305 33  – – Other, of polyethylene or polypropylene strip or the like  
6305 33 10  – – – Knitted or crocheted  12  A  
– – – Other 
6305 33 91  – – – –  Of fabric weighing 120 g/m  2 or less  7,2 A  
6305 33 99  – – – –  Of fabric weighing more than 120 g/m  2 7,2 A  
6305 39 00  – – Other 7,2 A  
6305 90 00  –  Of other textile materials  6,2 A  
6306  Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards 
or landcraft; camping goods  
– Tarpaulins, awnings and sunblinds  
6306 12 00  – – Of synthetic fibres  12  A  
6306 19 00  – – Of other textile materials  12  A  
– Tents  
6306 22 00  – – Of synthetic fibres  12  A  
6306 29 00  – – Of other textile materials  12  A  
6306 30 00  –  Sails  12 A  
6306 40 00  –  Pneumatic mattresses  12  A  
– Other 
6306 91 00  – – Of cotton  12  A  
6306 99 00  – – Of other textile materials  12  A  
6307  Other made-up articles, including dress patterns  
6307 10  –  Floorcloths, dishcloths, dusters and similar cleaning cloths  
6307 10 10  – – Knitted or crocheted  12  A  
6307 10 30  – – Nonwovens  6,9 A  
6307 10 90  – – Other 7,7 AEN 484 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6307 20 00  –  Lifejackets and lifebelts  6,3 A  
6307 90  –  Other 
6307 90 10  – – Knitted or crocheted  12  A  
– – Other 
6307 90 91  – – – Of felt  6,3 A  
6307 90 99  – – – Other 6,3 A  
II. SETS  
6308 00 00  Sets consisting of woven fabric and yarn, whether or not with 
accessories, for making up into rugs, tapestries, embroidered table ­
cloths or serviettes, or similar textile articles, put up in packings 
for retail sale  12 A  
III. WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS  
6309 00 00  Worn clothing and other worn articles  5,3 A  
6310  Used or new rags, scrap twine, cordage, rope and cables and worn- 
out articles of twine, cordage, rope or cables, of textile materials  
6310 10  –  Sorted  
6310 10 10  – – Of wool or fine or coarse animal hair  Free  A  
6310 10 30  – – Of flax or cotton  Free  A  
6310 10 90  – – Of other textile materials  Free  A  
6310 90 00  –  Other Free  A  
XII SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN 
UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, 
RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS 
AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; 
ARTICLES OF HUMAN HAIR  
64 CHAPTER 64 - FOOTWEAR, GAITERS AND THE LIKE; PARTS OF 
SUCH ARTICLES  
6401  Waterproof footwear with outer soles and uppers of rubber or of 
plastics, the uppers of which are neither fixed to the sole nor 
assembled by stitching, riveting, nailing, screwing, plugging or 
similar processes  
6401 10  –  Footwear incorporating a protective metal toecap  
6401 10 10  – – With uppers of rubber  17  A  
6401 10 90  – – With uppers of plastics  17  A  
– Other footwear  
6401 92  – – Covering the ankle but not covering the kneeEN 15.12.2012 Official Journal of the European Union 485
CN 2007  Description  Base rate Category  Comments  
6401 92 10  – – – With uppers of rubber  17  A  
6401 92 90  – – – With uppers of plastics  17  A  
6401 99 00  – – Other 17  A  
6402  Other footwear with outer soles and uppers of rubber or plastics  
– Sports footwear  
6402 12  – – Ski-boots, cross-country ski footwear and snowboard boots  
6402 12 10  – – – Ski-boots and cross-country ski footwear  17  A  
6402 12 90  – – – Snowboard boots  17  A  
6402 19 00  – – Other 16,9  A  
6402 20 00  –  Footwear with upper straps or thongs assembled to the sole by 
means of plugs  17 A  
– Other footwear  
6402 91  – – Covering the ankle  
6402 91 10  – – – Incorporating a protective metal toecap  17  A  
6402 91 90  – – – Other 16,9  A  
6402 99  – – Other 
6402 99 05  – – – Incorporating a protective metal toecap  17  A  
– – – Other 
6402 99 10  – – – –  With uppers of rubber  16,8  A  
– – – –  With uppers of plastics  
– – – – –  Footwear with a vamp made of straps or which has one or 
several pieces cut out  
6402 99 31  – – – – – –  With sole and heel combined having a height of more 
than 3 cm  16,8 A  
6402 99 39  – – – – – –  Other 16,8  A  
6402 99 50  – – – – –  Slippers and other indoor footwear  16,8  A  
– – – – –  Other, with insoles of a length  
6402 99 91  – – – – – –  Of less than 24 cm  16,8  A  
– – – – – –  Of 24 cm or more  
6402 99 93  – – – – – – –  Footwear which cannot be identified as men's or 
women's footwear  16,8 A  
– – – – – – –  OtherEN 486 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6402 99 96  – – – – – – – –  For men  16,8  A  
6402 99 98  – – – – – – – –  For women  16,8  A  
6403  Footwear with outer soles of rubber, plastics, leather or 
composition leather and uppers of leather  
– Sports footwear  
6403 12 00  – – Ski-boots, cross-country ski footwear and snowboard boots  8  A  
6403 19 00  – – Other 8  A  
6403 20 00  –  Footwear with outer soles of leather, and uppers which consist 
of leather straps across the instep and around the big toe  8 A  
6403 40 00  –  Other footwear, incorporating a protective metal toecap  8  A  
– Other footwear with outer soles of leather  
6403 51  – – Covering the ankle  
6403 51 05  – – – Made on a base or platform of wood, not having an inner 
sole 8 A  
– – – Other  
– – – –  Covering the ankle but no part of the calf, with insoles of a 
length  
6403 51 11  – – – – –  Of less than 24 cm  8  A  
– – – – –  Of 24 cm or more  
6403 51 15  – – – – – –  For men  8  A  
6403 51 19  – – – – – –  For women  8  A  
– – – –  Other, with insoles of a length  
6403 51 91  – – – – –  Of less than 24 cm  8  A  
– – – – –  Of 24 cm or more  
6403 51 95  – – – – – –  For men  8  A  
6403 51 99  – – – – – –  For women  8  A  
6403 59  – – Other 
6403 59 05  – – – Made on a base or platform of wood, not having an inner 
sole 8 A  
– – – Other  
– – – –  Footwear with a vamp made of straps or which has one or 
several pieces cut outEN 15.12.2012 Official Journal of the European Union 487
CN 2007  Description  Base rate Category  Comments  
6403 59 11  – – – – –  With sole and heel combined having a height of more than 
3 cm  5 A  
– – – – –  Other, with insoles of a length  
6403 59 31  – – – – – –  Of less than 24 cm  8  A  
– – – – – –  Of 24 cm or more  
6403 59 35  – – – – – – –  For men  8  A  
6403 59 39  – – – – – – –  For women  8  A  
6403 59 50  – – – –  Slippers and other indoor footwear  8  A  
– – – –  Other, with insoles of a length  
6403 59 91  – – – – –  Of less than 24 cm  8  A  
– – – – –  Of 24 cm or more  
6403 59 95  – – – – – –  For men  8  A  
6403 59 99  – – – – – –  For women  8  A  
– Other footwear  
6403 91  – – Covering the ankle  
6403 91 05  – – – Made on a base or platform of wood, not having an inner 
sole 8 A  
– – – Other  
– – – –  Covering the ankle but no part of the calf, with insoles of a 
length  
6403 91 11  – – – – –  Of less than 24 cm  8  A  
– – – – –  Of 24 cm or more  
6403 91 13  – – – – – –  Footwear which cannot be identified as men's or women's 
footwear 8 A  
– – – – – –  Other 
6403 91 16  – – – – – – –  For men  8  A  
6403 91 18  – – – – – – –  For women  8  A  
– – – –  Other, with insoles of a length  
6403 91 91  – – – – –  Of less than 24 cm  8  A  
– – – – –  Of 24 cm or more  
6403 91 93  – – – – – –  Footwear which cannot be identified as men's or women's 
footwear 8 A  
– – – – – –  OtherEN 488 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6403 91 96  – – – – – – –  For men  8  A  
6403 91 98  – – – – – – –  For women  5  A  
6403 99  – – Other 
6403 99 05  – – – Made on a base or platform of wood, not having an inner 
sole 8 A  
– – – Other  
– – – –  Footwear with a vamp made of straps or which has one or 
several pieces cut out  
6403 99 11  – – – – –  With sole and heel combined having a height of more than 
3 cm  8 A  
– – – – –  Other, with insoles of a length  
6403 99 31  – – – – – –  Of less than 24 cm  8  A  
– – – – – –  Of 24 cm or more  
6403 99 33  – – – – – – –  Footwear which cannot be identified as men's or 
women's footwear  8 A  
– – – – – – –  Other 
6403 99 36  – – – – – – – –  For men  8  A  
6403 99 38  – – – – – – – –  For women  5  A  
6403 99 50  – – – – Slippers and other indoor footwear  8  A  
– – – –  Other, with insoles of a length  
6403 99 91  – – – – –  Of less than 24 cm  8  A  
– – – – –  Of 24 cm or more  
6403 99 93  – – – – – –  Footwear which cannot be identified as men's or women's 
footwear 8 A  
– – – – – –  Other 
6403 99 96  – – – – – – –  For men  8  A  
6403 99 98  – – – – – – –  For women  7  A  
6404  Footwear with outer soles of rubber, plastics, leather or 
composition leather and uppers of textile materials  
– Footwear with outer soles of rubber or plastics  
6404 11 00  – – Sports footwear; tennis shoes, basketball shoes, gym shoes, 
training shoes and the like  16,9 A  
6404 19  – – OtherEN 15.12.2012 Official Journal of the European Union 489
CN 2007  Description  Base rate Category  Comments  
6404 19 10  – – – Slippers and other indoor footwear  16,9  A  
6404 19 90  – – – Other 17 A  
6404 20  –  Footwear with outer soles of leather or composition leather  
6404 20 10  – – Slippers and other indoor footwear  17  A  
6404 20 90  – – Other 17  A  
6405  Other footwear  
6405 10 00  –  With uppers of leather or composition leather  3,5 A  
6405 20  –  With uppers of textile materials  
6405 20 10  – – With outer soles of wood or cork  3,5 A  
– – With outer soles of other materials  
6405 20 91  – – – Slippers and other indoor footwear  4  A  
6405 20 99  – – – Other 4  A  
6405 90  –  Other 
6405 90 10  – – With outer soles of rubber, plastics, leather or composition 
leather 17 A  
6405 90 90  – – With outer soles of other materials  4  A  
6406  Parts of footwear (including uppers whether or not attached to 
soles other than outer soles); removable insoles, heel cushions 
and similar articles; gaiters, leggings and similar articles, and 
parts thereof  
6406 10  –  Uppers and parts thereof, other than stiffeners  
– – Of leather  
6406 10 11  – – – Uppers 3  A  
6406 10 19  – – – Parts of uppers  3  A  
6406 10 90  – – Of other materials  3  A  
6406 20  –  Outer soles and heels, of rubber or plastics  
6406 20 10  – – Of rubber  3  A  
6406 20 90  – – Of plastics  3  A  
– Other 
6406 91 00  – – Of wood 3  A  
6406 99  – – Of other materialsEN 490 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6406 99 10  – – – Gaiters, leggings and similar articles and parts thereof  3  A  
6406 99 30  – – – Assemblies of uppers affixed to inner soles or to other sole 
components, but without outer soles  3 A  
6406 99 50  – – – Removable insoles and other removable accessories  3  A  
6406 99 60  – – – Outer soles of leather or composition leather  3  A  
6406 99 80  – – – Other 3  A  
65 CHAPTER 65 - HEADGEAR AND PARTS THEREOF  
6501 00 00  Hat-forms, hat bodies and hoods of felt, neither blocked to shape 
nor with made brims; plateaux and manchons (including slit 
manchons), of felt  2,7 A  
6502 00 00  Hat-shapes, plaited or made by assembling strips of any material, 
neither blocked to shape, nor with made brims, nor lined, nor 
trimmed  Free A  
6504 00 00  Hats and other headgear, plaited or made by assembling strips of 
any material, whether or not lined or trimmed  Free  A  
6505  Hats and other headgear, knitted or crocheted, or made-up from 
lace, felt or other textile fabric, in the piece (but not in strips), 
whether or not lined or trimmed; hairnets of any material, whether 
or not lined or trimmed  
6505 10 00  –  Hairnets  2,7 A  
6505 90  –  Other 
6505 90 05  – – Of fur felt or of felt of wool and fur, made from the hat bodies, 
hoods or plateaux of heading 6501  5,7 A  
– – Other 
6505 90 10  – – – Berets, bonnets, skullcaps, fezzes, tarbooshes and the like  2,7 A  
6505 90 30  – – – Peaked caps  2,7 A  
6505 90 80  – – – Other 2,7 A  
6506  Other headgear, whether or not lined or trimmed  
6506 10  –  Safety headgear  
6506 10 10  – – Of plastics  2,7 A  
6506 10 80  – – Of other materials  2,7 A  
– Other 
6506 91 00  – – Of rubber or of plastics  2,7 A  
6506 99  – – Of other materialsEN 15.12.2012 Official Journal of the European Union 491
CN 2007  Description  Base rate Category  Comments  
6506 99 10  – – – Of fur felt or of felt of wool and fur, made from the hat 
bodies, hoods or plateaux of heading 6501  5,7 A  
6506 99 90  – – – Other 2,7 A  
6507 00 00  Headbands, linings, covers, hat foundations, hat frames, peaks and 
chinstraps, for headgear  2,7 A  
66 CHAPTER 66 - UMBRELLAS, SUN UMBRELLAS, WALKING 
STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS 
THEREOF  
6601  Umbrellas and sun umbrellas (including walking-stick umbrellas, 
garden umbrellas and similar umbrellas)  
6601 10 00  –  Garden or similar umbrellas  4,7 A  
– Other 
6601 91 00  – – Having a telescopic shaft  4,7 A  
6601 99  – – Other  
– – – With a cover of woven textile materials  
6601 99 11  – – – –  Of man-made fibres  4,7 A  
6601 99 19  – – – –  Of other textile materials  4,7 A  
6601 99 90  – – – Other 4,7 A  
6602 00 00  Walking sticks, seat-sticks, whips, riding-crops and the like  2,7 A  
6603  Parts, trimmings and accessories of articles of heading 6601 or 
6602  
6603 20 00  –  Umbrella frames, including frames mounted on shafts (sticks)  5,2 A  
6603 90  –  Other 
6603 90 10  – – Handles and knobs  2,7 A  
6603 90 90  – – Other 5  A  
67 CHAPTER 67 - PREPARED FEATHERS AND DOWN AND 
ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL 
FLOWERS; ARTICLES OF HUMAN HAIR  
6701 00 00  Skins and other parts of birds with their feathers or down, feathers, 
parts of feathers, down and articles thereof (other than goods of 
heading 0505 and worked quills and scapes)  2,7 A  
6702  Artificial flowers, foliage and fruit and parts thereof; articles made 
of artificial flowers, foliage or fruit  
6702 10 00  –  Of plastics  4,7 A  
6702 90 00  –  Of other materials  4,7 AEN 492 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6703 00 00  Human hair, dressed, thinned, bleached or otherwise worked; wool 
or other animal hair or other textile materials, prepared for use in 
making wigs or the like  1,7 A  
6704  Wigs, false beards, eyebrows and eyelashes, switches and the like, 
of human or animal hair or of textile materials; articles of human 
hair not elsewhere specified or included  
– Of synthetic textile materials  
6704 11 00  – – Complete wigs  2,2 A  
6704 19 00  – – Other 2,2 A  
6704 20 00  –  Of human hair  2,2 A  
6704 90 00  –  Of other materials  2,2 A  
XIII SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, 
ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC 
PRODUCTS; GLASS AND GLASSWARE  
68 CHAPTER 68 - ARTICLES OF STONE, PLASTER, CEMENT, 
ASBESTOS, MICA OR SIMILAR MATERIALS  
6801 00 00  Setts, curbstones and flagstones, of natural stone (except slate)  Free  A  
6802  Worked monumental or building stone (except slate) and articles 
thereof, other than goods of heading 6801; mosaic cubes and the 
like, of natural stone (including slate), whether or not on a 
backing; artificially coloured granules, chippings and powder, of 
natural stone (including slate)  
6802 10 00  –  Tiles, cubes and similar articles, whether or not rectangular 
(including square), the largest surface area of which is capable 
of being enclosed in a square the side of which is less than 7 cm; 
artificially coloured granules, chippings and powder  Free A  
– Other monumental or building stone and articles thereof, simply 
cut or sawn, with a flat or even surface  
6802 21 00  – – Marble, travertine and alabaster  1,7 A  
6802 23 00  – – Granite  1,7 A  
6802 29 00  – – Other stone  1,7 A  
– Other 
6802 91  – – Marble, travertine and alabaster  
6802 91 10  – – – Polished alabaster, decorated or otherwise worked, but not 
carved 1,7 A  
6802 91 90  – – – Other 1,7 A  
6802 92  – – Other calcareous stone  
6802 92 10  – – – Polished, decorated or otherwise worked, but not carved  1,7 AEN 15.12.2012 Official Journal of the European Union 493
CN 2007  Description  Base rate Category  Comments  
6802 92 90  – – – Other 1,7 A  
6802 93  – – Granite  
6802 93 10  – – – Polished, decorated or otherwise worked, but not carved, of a 
net weight of 10 kg or more  Free  A  
6802 93 90  – – – Other 1,7 A  
6802 99  – – Other stone  
6802 99 10  – – – Polished, decorated or otherwise worked, but not carved, of a 
net weight of 10 kg or more  Free  A  
6802 99 90  – – – Other 1,7 A  
6803 00  Worked slate and articles of slate or of agglomerated slate  
6803 00 10  –  Roofing and wall slates  1,7 A  
6803 00 90  –  Other 1,7 A  
6804  Millstones, grindstones, grinding wheels and the like, without 
frameworks, for grinding, sharpening, polishing, trueing or 
cutting, hand sharpening or polishing stones, and parts thereof, 
of natural stone, of agglomerated natural or artificial abrasives, or 
of ceramics, with or without parts of other materials  
6804 10 00  –  Millstones and grindstones for milling, grinding or pulping  Free  A  
– Other millstones, grindstones, grinding wheels and the like  
6804 21 00  – – Of agglomerated synthetic or natural diamond  1,7 A  
6804 22  – – Of other agglomerated abrasives or of ceramics  
– – – Of artificial abrasives, with binder  
– – – –  Of synthetic or artificial resin  
6804 22 12  – – – – –  Not reinforced  Free  A  
6804 22 18  – – – – –  Reinforced  Free  A  
6804 22 30  – – – –  Of ceramics or silicates  Free  A  
6804 22 50  – – – –  Of other materials  Free  A  
6804 22 90  – – – Other Free  A  
6804 23 00  – – Of natural stone  Free  A  
6804 30 00  –  Hand sharpening or polishing stones  Free  A  
6805  Natural or artificial abrasive powder or grain, on a base of textile 
material, of paper, of paperboard or of other materials, whether or 
not cut to shape or sewn or otherwise made-upEN 494 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6805 10 00  –  On a base of woven textile fabric only  1,7 A  
6805 20 00  –  On a base of paper or paperboard only  1,7 A  
6805 30  –  On a base of other materials  
6805 30 10  – – On a base of woven textile fabric combined with paper or 
paperboard 1,7 A  
6805 30 20  – – On a base of vulcanised fibre  1,7 A  
6805 30 80  – – Other 1,7 A  
6806  Slag-wool, rock-wool and similar mineral wools; exfoliated vermi ­
culite, expanded clays, foamed slag and similar expanded mineral 
materials; mixtures and articles of heat-insulating, sound-insulating 
or sound-absorbing mineral materials, other than those of heading 
6811 or 6812 or of Chapter 69  
6806 10 00  –  Slag-wool, rock-wool and similar mineral wools (including inter ­
mixtures thereof), in bulk, sheets or rolls  Free  A  
6806 20  –  Exfoliated vermiculite, expanded clays, foamed slag and similar 
expanded mineral materials (including intermixtures thereof)  
6806 20 10  – – Expanded clays  Free  A  
6806 20 90  – – Other Free  A  
6806 90 00  –  Other Free  A  
6807  Articles of asphalt or of similar material (for example, petroleum 
bitumen or coal tar pitch)  
6807 10  –  In rolls  
6807 10 10  – – Roofing and facing products  Free  A  
6807 10 90  – – Other Free  A  
6807 90 00  –  Other Free  A  
6808 00 00  Panels, boards, tiles, blocks and similar articles of vegetable fibre, 
of straw or of shavings, chips, particles, sawdust or other waste of 
wood, agglomerated with cement, plaster or other mineral binders  1,7 A  
6809  Articles of plaster or of compositions based on plaster  
– Boards, sheets, panels, tiles and similar articles, not ornamented  
6809 11 00  – – Faced or reinforced with paper or paperboard only  1,7 A  
6809 19 00  – – Other 1,7 A  
6809 90 00  –  Other articles  1,7 A  
6810  Articles of cement, of concrete or of artificial stone, whether or 
not reinforced  
– Tiles, flagstones, bricks and similar articlesEN 15.12.2012 Official Journal of the European Union 495
CN 2007  Description  Base rate Category  Comments  
6810 11  – – Building blocks and bricks  
6810 11 10  – – – Of light concrete (with a basis of crushed pumice, granulated 
slag, etc.)  1,7 A  
6810 11 90  – – – Other 1,7 A  
6810 19  – – Other 
6810 19 10  – – – Roofing tiles  1,7 A  
– – – Other tiles and paving  
6810 19 31  – – – –  Of concrete  1,7 A  
6810 19 39  – – – –  Other 1,7 A  
6810 19 90  – – – Other 1,7 A  
– Other articles  
6810 91  – – Prefabricated structural components for building or civil engin ­
eering  
6810 91 10  – – – Floor components  1,7 A  
6810 91 90  – – – Other 1,7 A  
6810 99 00  – – Other 1,7 A  
6811  Articles of asbestos-cement, of cellulose fibre-cement or the like  
6811 40 00  –  Containing asbestos  1,7 A  
– Not containing asbestos  
6811 81 00  – – Corrugated sheets  1,7 A  
6811 82  – – Other sheets, panels, tiles and similar articles  
6811 82 10  – – – Sheets for roofing or walls, not exceeding 40 × 60 cm  1,7 A  
6811 82 90  – – – Other 1,7 A  
6811 83 00  – – Tubes, pipes and tube or pipe fittings  1,7 A  
6811 89 00  – – Other articles  1,7 A  
6812  Fabricated asbestos fibres; mixtures with a basis of asbestos or with 
a basis of asbestos and magnesium carbonate; articles of such 
mixtures or of asbestos (for example, thread, woven fabric, 
clothing, headgear, footwear, gaskets), whether or not reinforced, 
other than goods of heading 6811 or 6813  
6812 80  –  Of crocidolite  
6812 80 10  – – Fabricated fibres; mixtures with a basis of asbestos or with a 
basis of asbestos and magnesium carbonate  1,7 AEN 496 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6812 80 90  – – Other 3,7 A  
– Other 
6812 91 00  – – Clothing, clothing accessories, footwear and headgear  3,7 A  
6812 92 00  – – Paper, millboard and felt  3,7 A  
6812 93 00  – – Compressed asbestos fibre jointing, in sheets or rolls  3,7 A  
6812 99  – – Other 
6812 99 10  – – – Fabricated asbestos fibres; mixtures with a basis of asbestos or 
with a basis of asbestos and magnesium carbonate  1,7 A  
6812 99 90  – – – Other 3,7 A  
6813  Friction material and articles thereof (for example, sheets, rolls, 
strips, segments, discs, washers, pads), not mounted, for brakes, 
for clutches or the like, with a basis of asbestos, of other mineral 
substances or of cellulose, whether or not combined with textile or 
other materials  
6813 20 00  –  Containing asbestos  2,7 A  
– Not containing asbestos  
6813 81 00  – – Brake linings and pads  2,7 A  
6813 89 00  – – Other 2,7 A  
6814  Worked mica and articles of mica, including agglomerated or 
reconstituted mica, whether or not on a support of paper, 
paperboard or other materials  
6814 10 00  –  Plates, sheets and strips of agglomerated or reconstituted mica, 
whether or not on a support  1,7 A  
6814 90 00  –  Other 1,7 A  
6815  Articles of stone or of other mineral substances (including carbon 
fibres, articles of carbon fibres and articles of peat), not elsewhere 
specified or included  
6815 10  –  Non-electrical articles of graphite or other carbon  
6815 10 10  – – Carbon fibres and articles of carbon fibres  Free  A  
6815 10 90  – – Other Free  A  
6815 20 00  –  Articles of peat  Free  A  
– Other articles  
6815 91 00  – – Containing magnesite, dolomite or chromite  Free  A  
6815 99  – – Other 
6815 99 10  – – – Of refractory materials, chemically bonded  Free  AEN 15.12.2012 Official Journal of the European Union 497
CN 2007  Description  Base rate Category  Comments  
6815 99 90  – – – Other Free  A  
69 CHAPTER 69 - CERAMIC PRODUCTS  
I. GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR 
SILICEOUS EARTHS, AND REFRACTORY GOODS  
6901 00 00  Bricks, blocks, tiles and other ceramic goods of siliceous fossil 
meals (for example, kieselguhr, tripolite or diatomite) or of 
similar siliceous earths  2 A  
6902  Refractory bricks, blocks, tiles and similar refractory ceramic 
constructional goods, other than those of siliceous fossil meals 
or similar siliceous earths  
6902 10 00  –  Containing, by weight, singly or together, more than 50 % of the 
elements Mg, Ca or Cr, expressed as MgO, CaO or Cr  2 O 3 2 A  
6902 20  –  Containing, by weight, more than 50 % of alumina (Al  2 O 3 ), of 
silica (SiO  2 ) or of a mixture or compound of these products  
6902 20 10  – – Containing, by weight, 93 % or more of silica (SiO  2 ) 2  A  
– – Other 
6902 20 91  – – – Containing, by weight, more than 7 % but less than 45 % of 
alumina (Al  2 O 3 ) 2 A  
6902 20 99  – – – Other 2  A  
6902 90 00  –  Other 2  A  
6903  Other refractory ceramic goods (for example, retorts, crucibles, 
muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths 
and rods), other than those of siliceous fossil meals or of similar 
siliceous earths  
6903 10 00  –  Containing, by weight, more than 50 % of graphite or other 
carbon or of a mixture of these products  5 A  
6903 20  –  Containing, by weight, more than 50 % of alumina (Al  2 O 3 ) or of 
a mixture or compound of alumina and of silica (SiO  2 ) 
6903 20 10  – – Containing, by weight, less than 45 % of alumina (Al  2 O 3 ) 5  A  
6903 20 90  – – Containing, by weight, 45 % or more of alumina (Al  2 O 3 ) 5  A  
6903 90  –  Other 
6903 90 10  – – Containing, by weight, more than 25 % but not more than 
50 % of graphite or other carbon or of a mixture of these 
products  5 A  
6903 90 90  – – Other 5  A  
II. OTHER CERAMIC PRODUCTS  
6904  Ceramic building bricks, flooring blocks, support or filler tiles and 
the likeEN 498 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6904 10 00  –  Building bricks  2  A  
6904 90 00  –  Other 2  A  
6905  Roofing tiles, chimney pots, cowls, chimney liners, architectural 
ornaments and other ceramic constructional goods  
6905 10 00  –  Roofing tiles  Free  A  
6905 90 00  –  Other Free  A  
6906 00 00  Ceramic pipes, conduits, guttering and pipe fittings  Free  A  
6907  Unglazed ceramic flags and paving, hearth or wall tiles; unglazed 
ceramic mosaic cubes and the like, whether or not on a backing  
6907 10 00  –  Tiles, cubes and similar articles, whether or not rectangular, the 
largest surface area of which is capable of being enclosed in a 
square the side of which is less than 7 cm  5 A  
6907 90  –  Other 
6907 90 10  – – Double tiles of the  'Spaltplatten ' type 5  A  
– – Other 
6907 90 91  – – – Stoneware  5  A  
6907 90 93  – – – Earthenware or fine pottery  5  A  
6907 90 99  – – – Other 5  A  
6908  Glazed ceramic flags and paving, hearth or wall tiles; glazed 
ceramic mosaic cubes and the like, whether or not on a backing  
6908 10  –  Tiles, cubes and similar articles, whether or not rectangular, the 
largest surface area of which is capable of being enclosed in a 
square the side of which is less than 7 cm  
6908 10 10  – – Of common pottery  7  A  
6908 10 90  – – Other 7  A  
6908 90  –  Other  
– – Of common pottery  
6908 90 11  – – – Double tiles of the  'Spaltplatten ' type 6  A  
– – – Other, of a maximum thickness  
6908 90 21  – – – – Not exceeding 15 mm  5  A  
6908 90 29  – – – – Exceeding 15 mm  5  A  
– – OtherEN 15.12.2012 Official Journal of the European Union 499
CN 2007  Description  Base rate Category  Comments  
6908 90 31  – – – Double tiles of the  'Spaltplatten ' type 5  A  
– – – Other 
6908 90 51  – – – –  With a face of not more than 90 cm  2 7 A  
– – – –  Other 
6908 90 91  – – – – –  Stoneware  5  A  
6908 90 93  – – – – –  Earthenware or fine pottery  5  A  
6908 90 99  – – – – –  Other 5  A  
6909  Ceramic wares for laboratory, chemical or other technical uses; 
ceramic troughs, tubs and similar receptacles of a kind used in 
agriculture; ceramic pots, jars and similar articles of a kind used for 
the conveyance or packing of goods  
– Ceramic wares for laboratory, chemical or other technical uses  
6909 11 00  – – Of porcelain or china  5  A  
6909 12 00  – – Articles having a hardness equivalent to 9 or more on the 
Mohs scale 5 A  
6909 19 00  – – Other 5  A  
6909 90 00  –  Other 5  A  
6910  Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, 
water closet pans, flushing cisterns, urinals and similar sanitary 
fixtures  
6910 10 00  –  Of porcelain or china  7  A  
6910 90 00  –  Other 7  A  
6911  Tableware, kitchenware, other household articles and toilet articles, 
of porcelain or china  
6911 10 00  –  Tableware and kitchenware  12  A  
6911 90 00  –  Other 12  A  
6912 00  Ceramic tableware, kitchenware, other household articles and toilet 
articles, other than of porcelain or china  
6912 00 10  –  Of common pottery  5  A  
6912 00 30  –  Stoneware  5,5 A  
6912 00 50  –  Earthenware or fine pottery  9  A  
6912 00 90  –  Other 7  A  
6913  Statuettes and other ornamental ceramic articles  
6913 10 00  –  Of porcelain or china  6  AEN 500 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
6913 90  –  Other 
6913 90 10  – – Of common pottery  3,5 A  
– – Other 
6913 90 91  – – – Stoneware  6  A  
6913 90 93  – – – Earthenware or fine pottery  6  A  
6913 90 99  – – – Other 6  A  
6914  Other ceramic articles  
6914 10 00  –  Of porcelain or china  5  A  
6914 90  –  Other 
6914 90 10  – – Of common pottery  3  A  
6914 90 90  – – Other 3  A  
70 CHAPTER 70 - GLASS AND GLASSWARE  
7001 00  Cullet and other waste and scrap of glass; glass in the mass  
7001 00 10  –  Cullet and other waste and scrap of glass  Free  A  
– Glass in the mass  
7001 00 91  – – Optical glass  3  A  
7001 00 99  – – Other Free  A  
7002  Glass in balls (other than microspheres of heading 7018), rods or 
tubes, unworked  
7002 10 00  –  Balls 3  A  
7002 20  –  Rods 
7002 20 10  – – Of optical glass  3  A  
7002 20 90  – – Other 3  A  
– Tubes  
7002 31 00  – – Of fused quartz or other fused silica  3  A  
7002 32 00  – – Of other glass having a linear coefficient of expansion not 
exceeding 5 × 10  -6 per Kelvin within a temperature range of 
0 °C to 300 °C  3 A  
7002 39 00  – – Other 3  A  
7003  Cast glass and rolled glass, in sheets or profiles, whether or not 
having an absorbent, reflecting or non-reflecting layer, but not 
otherwise worked  
– Non-wired sheetsEN 15.12.2012 Official Journal of the European Union 501
CN 2007  Description  Base rate Category  Comments  
7003 12  – – Coloured throughout the mass (body tinted), opacified, flashed 
or having an absorbent, reflecting or non-reflecting layer  
7003 12 10  – – – Of optical glass  3  A  
– – – Other 
7003 12 91  – – – –  Having a non-reflecting layer  3  A  
7003 12 99  – – – –  Other 3,8 MIN 0,6 EUR/ 
100 kg/br  A 
7003 19  – – Other 
7003 19 10  – – – Of optical glass  3  A  
7003 19 90  – – – Other 3,8 MIN 0,6 EUR/ 
100 kg/br  A 
7003 20 00  –  Wired sheets  3,8 MIN 0,4 EUR/ 
100 kg/br  A 
7003 30 00  –  Profiles  3  A  
7004  Drawn glass and blown glass, in sheets, whether or not having an 
absorbent, reflecting or non-reflecting layer, but not otherwise 
worked  
7004 20  –  Glass, coloured throughout the mass (body tinted), opacified, 
flashed or having an absorbent, reflecting or non-reflecting layer  
7004 20 10  – – Optical glass  3  A  
– – Other 
7004 20 91  – – – Having a non-reflecting layer  3  A  
7004 20 99  – – – Other 4,4 MIN 0,4 EUR/ 
100 kg/br  A 
7004 90  –  Other glass  
7004 90 10  – – Optical glass  3  A  
7004 90 70  – – Horticultural sheet glass  4,4 MIN 0,4 EUR/ 
100 kg/br  A 
– – Other, of a thickness  
7004 90 92  – – – Not exceeding 2,5 mm  4,4 MIN 0,4 EUR/ 
100 kg/br  A 
7004 90 98  – – – Exceeding 2,5 mm  4,4 MIN 0,4 EUR/ 
100 kg/br  A 
7005  Float glass and surface ground or polished glass, in sheets, whether 
or not having an absorbent, reflecting or non-reflecting layer, but 
not otherwise workedEN 502 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7005 10  –  Non-wired glass, having an absorbent, reflecting or non- 
reflecting layer  
7005 10 05  – – Having a non-reflecting layer  3  A  
– – Other, of a thickness  
7005 10 25  – – – Not exceeding 3,5 mm  2  A  
7005 10 30  – – – Exceeding 3,5 mm but not exceeding 4,5 mm  2  A  
7005 10 80  – – – Exceeding 4,5 mm  2  A  
– Other non-wired glass  
7005 21  – – Coloured throughout the mass (body tinted), opacified, flashed 
or merely surface ground  
7005 21 25  – – – Of a thickness not exceeding 3,5 mm  2  A  
7005 21 30  – – – Of a thickness exceeding 3,5 mm but not exceeding 4,5 mm  2  A  
7005 21 80  – – – Of a thickness exceeding 4,5 mm  2  A  
7005 29  – – Other 
7005 29 25  – – – Of a thickness not exceeding 3,5 mm  2  A  
7005 29 35  – – – Of a thickness exceeding 3,5 mm but not exceeding 4,5 mm  2  A  
7005 29 80  – – – Of a thickness exceeding 4,5 mm  2  A  
7005 30 00  –  Wired glass  2  A  
7006 00  Glass of heading 7003, 7004 or 7005, bent, edge-worked, 
engraved, drilled, enamelled or otherwise worked, but not 
framed or fitted with other materials  
7006 00 10  –  Optical glass  3  A  
7006 00 90  –  Other 3  A  
7007  Safety glass, consisting of toughened (tempered) or laminated glass  
– Toughened (tempered) safety glass  
7007 11  – – Of size and shape suitable for incorporation in vehicles, 
aircraft, spacecraft or vessels  
7007 11 10  – – – Of size and shape suitable for incorporation in motor vehicles  3  A  
7007 11 90  – – – Other 3  A  
7007 19  – – Other 
7007 19 10  – – – Enamelled  3  A  
7007 19 20  – – – Coloured throughout the mass (body tinted), opacified, 
flashed or having an absorbent or reflecting layer  3 AEN 15.12.2012 Official Journal of the European Union 503
CN 2007  Description  Base rate Category  Comments  
7007 19 80  – – – Other 3  A  
– Laminated safety glass  
7007 21  – – Of size and shape suitable for incorporation in vehicles, 
aircraft, spacecraft or vessels  
7007 21 20  – – – Of size and shape suitable for incorporation in motor vehicles  3  A  
7007 21 80  – – – Other 3  A  
7007 29 00  – – Other 3  A  
7008 00  Multiple-walled insulating units of glass  
7008 00 20  –  Coloured throughout the mass (body tinted), opacified, flashed 
or having an absorbent or reflecting layer  3 A  
– Other 
7008 00 81  – – Consisting of two panels of glass sealed around the edges by an 
airtight joint and separated by a layer of air, other gases or a 
vacuum  3 A  
7008 00 89  – – Other 3  A  
7009  Glass mirrors, whether or not framed, including rear-view mirrors  
7009 10 00  –  Rear-view mirrors for vehicles  4  A  
– Other 
7009 91 00  – – Unframed  4  A  
7009 92 00  – – Framed  4  A  
7010  Carboys, bottles, flasks, jars, pots, phials, ampoules and other 
containers, of glass, of a kind used for the conveyance or 
packing of goods; preserving jars of glass; stoppers, lids and 
other closures, of glass  
7010 10 00  –  Ampoules  3  A  
7010 20 00  –  Stoppers, lids and other closures  5  A  
7010 90  –  Other 
7010 90 10  – – Preserving jars (sterilizing jars)  5  A  
– – Other 
7010 90 21  – – – Made from tubing of glass  5  A  
– – – Other, of a nominal capacity of  
7010 90 31  – – – –  2,5 l or more  5  A  
– – – –  Less than 2,5 lEN 504 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
– – – – –  For beverages and foodstuffs  
– – – – – –  Bottles  
– – – – – – –  Of colourless glass, of a nominal capacity of  
7010 90 41  – – – – – – – –  1 l or more  5  A  
7010 90 43  – – – – – – – –  More than 0,33 l but less than 1 l  5  A  
7010 90 45  – – – – – – – –  0,15 l or more but not more than 0,33 l  5  A  
7010 90 47  – – – – – – – –  Less than 0,15 l  5  A  
– – – – – – –  Of coloured glass, of a nominal capacity of  
7010 90 51  – – – – – – – –  1 l or more  5  A  
7010 90 53  – – – – – – – –  More than 0,33 l but less than 1 l  5  A  
7010 90 55  – – – – – – – –  0,15 l or more but not more than 0,33 l  5  A  
7010 90 57  – – – – – – – –  Less than 0,15 l  5  A  
– – – – – –  Other, of a nominal capacity of  
7010 90 61  – – – – – – –  0,25 l or more  5  A  
7010 90 67  – – – – – – –  Less than 0,25 l  5  A  
– – – – –  For pharmaceutical products, of a nominal capacity  
7010 90 71  – – – – – –  Exceeding 0,055 l  5  A  
7010 90 79  – – – – – –  Not exceeding 0,055 l  5  A  
– – – – –  For other products  
7010 90 91  – – – – – –  Of colourless glass  5  A  
7010 90 99  – – – – – –  Of coloured glass  5  A  
7011  Glass envelopes (including bulbs and tubes), open, and glass parts 
thereof, without fittings, for electric lamps, cathode ray tubes or 
the like  
7011 10 00  –  For electric lighting  4  A  
7011 20 00  –  For cathode ray tubes  4  A  
7011 90 00  –  Other 4  A  
7013  Glassware of a kind used for table, kitchen, toilet, office, indoor 
decoration or similar purposes (other than that of heading 7010 or 
7018)EN 15.12.2012 Official Journal of the European Union 505
CN 2007  Description  Base rate Category  Comments  
7013 10 00  –  Of glass ceramic  11  A  
– Stemware drinking glasses, other than of glass ceramics  
7013 22  – – Of lead crystal  
7013 22 10  – – – Gathered by hand  11  A  
7013 22 90  – – – Gathered mechanically  11 A  
7013 28  – – Other 
7013 28 10  – – – Gathered by hand  11  A  
7013 28 90  – – – Gathered mechanically  11 A  
– Other drinking glasses, other than of glass ceramics  
7013 33  – – Of lead crystal  
– – – Gathered by hand  
7013 33 11  – – – –  Cut or otherwise decorated  11  A  
7013 33 19  – – – –  Other 11  A  
– – – Gathered mechanically  
7013 33 91  – – – –  Cut or otherwise decorated  11  A  
7013 33 99  – – – –  Other 11  A  
7013 37  – – Other 
7013 37 10  – – – Of toughened glass  11 A  
– – – Other  
– – – –  Gathered by hand  
7013 37 51  – – – – –  Cut or otherwise decorated  11  A  
7013 37 59  – – – – –  Other 11  A  
– – – –  Gathered mechanically  
7013 37 91  – – – – –  Cut or otherwise decorated  11  A  
7013 37 99  – – – – –  Other 11  A  
– Glassware of a kind used for table (other than drinking glasses) 
or kitchen purposes other than of glass ceramics  
7013 41  – – Of lead crystal  
7013 41 10  – – – Gathered by hand  11  AEN 506 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7013 41 90  – – – Gathered mechanically  11  A  
7013 42 00  – – Of glass having a linear coefficient of expansion not exceeding 
5 × 10  -6 per Kelvin within a temperature range of 0 °C to 
300 °C  11 A  
7013 49  – – Other 
7013 49 10  – – – Of toughened glass  11 A  
– – – Other 
7013 49 91  – – – – Gathered by hand  11  A  
7013 49 99  – – – – Gathered mechanically  11  A  
– Other glassware  
7013 91  – – Of lead crystal  
7013 91 10  – – – Gathered by hand  11  A  
7013 91 90  – – – Gathered mechanically  11  A  
7013 99 00  – – Other 11  A  
7014 00 00  Signalling glassware and optical elements of glass (other than those 
of heading 7015), not optically worked  3 A  
7015  Clock or watch glasses and similar glasses, glasses for non- 
corrective or corrective spectacles, curved, bent, hollowed or the 
like, not optically worked; hollow glass spheres and their segments, 
for the manufacture of such glasses  
7015 10 00  –  Glasses for corrective spectacles  3  A  
7015 90 00  –  Other 3  A  
7016  Paving blocks, slabs, bricks, squares, tiles and other articles of 
pressed or moulded glass, whether or not wired, of a kind used 
for building or construction purposes; glass cubes and other glass 
smallwares, whether or not on a backing, for mosaics or similar 
decorative purposes; leaded lights and the like; multicellular or 
foam glass in blocks, panels, plates, shells or similar forms  
7016 10 00  –  Glass cubes and other glass smallwares, whether or not on a 
backing, for mosaics or similar decorative purposes  8 A  
7016 90  –  Other 
7016 90 10  – – Leaded lights and the like  3  A  
7016 90 80  – – Other 3 MIN 1,2 EUR/ 
100 kg/br  A 
7017  Laboratory, hygienic or pharmaceutical glassware, whether or not 
graduated or calibrated  
7017 10 00  –  Of fused quartz or other fused silica  3  AEN 15.12.2012 Official Journal of the European Union 507
CN 2007  Description  Base rate Category  Comments  
7017 20 00  –  Of other glass having a linear coefficient of expansion not 
exceeding 5 × 10  – 6 per Kelvin within a temperature range of 
0 °C to 300 °C  3 A  
7017 90 00  –  Other 3  A  
7018  Glass beads, imitation pearls, imitation precious or semi-precious 
stones and similar glass smallwares, and articles thereof other than 
imitation jewellery; glass eyes other than prosthetic articles; 
statuettes and other ornaments of lamp-worked glass, other than 
imitation jewellery; glass microspheres not exceeding 1 mm in 
diameter  
7018 10  –  Glass beads, imitation pearls, imitation precious or semi-precious 
stones and similar glass smallwares  
– – Glass beads  
7018 10 11  – – – Cut and mechanically polished  Free  A  
7018 10 19  – – – Other 7  A  
7018 10 30  – – Imitation pearls  Free  A  
– – Imitation precious or semi-precious stones  
7018 10 51  – – – Cut and mechanically polished  Free  A  
7018 10 59  – – – Other 3  A  
7018 10 90  – – Other 3  A  
7018 20 00  –  Glass microspheres not exceeding 1 mm in diameter  3  A  
7018 90  –  Other 
7018 90 10  – – Glass eyes; articles of glass smallware  3  A  
7018 90 90  – – Other 6  A  
7019  Glass fibres (including glass wool) and articles thereof (for example, 
yarn, woven fabrics)  
– Slivers, rovings, yarn and chopped strands  
7019 11 00  – – Chopped strands, of a length of not more than 50 mm  7  A  
7019 12 00  – – Rovings  7  A  
7019 19  – – Other 
7019 19 10  – – – Of filaments  7  A  
7019 19 90  – – – Of staple fibres  7  A  
– Thin sheets (voiles), webs, mats, mattresses, boards and similar 
nonwoven products  
7019 31 00  – – Mats  7  AEN 508 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7019 32 00  – – Thin sheets (voiles)  5  A  
7019 39 00  – – Other 5  A  
7019 40 00  –  Woven fabrics of rovings  7  A  
– Other woven fabrics  
7019 51 00  – – Of a width not exceeding 30 cm  7  A  
7019 52 00  – – Of a width exceeding 30 cm, plain weave, weighing less than 
250 g/m  2 , of filaments measuring per single yarn not more 
than 136 tex  7 A  
7019 59 00  – – Other 7  A  
7019 90  –  Other 
7019 90 10  – – Non-textile fibres in bulk or flocks  7  A  
7019 90 30  – – Pads and casings for insulating tubes and pipes  7  A  
– – Other 
7019 90 91  – – – Of textile fibres  7  A  
7019 90 99  – – – Other 7  A  
7020 00  Other articles of glass  
7020 00 05  –  Quartz reactor tubes and holders designed for insertion into 
diffusion and oxidation furnaces for production of semicon ­
ductor materials  Free A  
– Glass inners for vacuum flasks or for other vacuum vessels  
7020 00 07  – – Unfinished  3  A  
7020 00 08  – – Finished  6  A  
– Other 
7020 00 10  – – Of fused quartz or other fused silica  3  A  
7020 00 30  – – Of glass having a linear coefficient of expansion not exceeding 
5 × 10  -6 per Kelvin within a temperature range of 0 °C to 
300 °C  3 A  
7020 00 80  – – Other 3  A  
XIV SECTION XIV - NATURAL OR CULTURED PEARLS, PRECIOUS 
OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS 
CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; 
IMITATION JEWELLERY; COINEN 15.12.2012 Official Journal of the European Union 509
CN 2007  Description  Base rate Category  Comments  
71 CHAPTER 71 - NATURAL OR CULTURED PEARLS, PRECIOUS 
OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS 
CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; 
IMITATION JEWELLERY; COIN  
I. NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI- 
PRECIOUS STONES  
7101  Pearls, natural or cultured, whether or not worked or graded but 
not strung, mounted or set; pearls, natural or cultured, temporarily 
strung for convenience of transport  
7101 10 00  –  Natural pearls  Free  A  
– Cultured pearls  
7101 21 00  – – Unworked  Free  A  
7101 22 00  – – Worked  Free  A  
7102  Diamonds, whether or not worked, but not mounted or set  
7102 10 00  –  Unsorted  Free  A  
– Industrial  
7102 21 00  – – Unworked or simply sawn, cleaved or bruted  Free  A  
7102 29 00  – – Other Free  A  
– Non-industrial  
7102 31 00  – – Unworked or simply sawn, cleaved or bruted  Free  A  
7102 39 00  – – Other Free  A  
7103  Precious stones (other than diamonds) and semi-precious stones, 
whether or not worked or graded but not strung, mounted or set; 
ungraded precious stones (other than diamonds) and semi-precious 
stones, temporarily strung for convenience of transport  
7103 10 00  –  Unworked or simply sawn or roughly shaped  Free  A  
– Otherwise worked  
7103 91 00  – – Rubies, sapphires and emeralds  Free  A  
7103 99 00  – – Other Free  A  
7104  Synthetic or reconstructed precious or semi-precious stones, 
whether or not worked or graded but not strung, mounted or 
set; ungraded synthetic or reconstructed precious or semi- 
precious stones, temporarily strung for convenience of transport  
7104 10 00  –  Piezoelectric quartz  Free  A  
7104 20 00  –  Other, unworked or simply sawn or roughly shaped  Free  A  
7104 90 00  –  Other Free  AEN 510 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7105  Dust and powder of natural or synthetic precious or semi-precious 
stones  
7105 10 00  –  Of diamonds  Free  A  
7105 90 00  –  Other Free  A  
II. PRECIOUS METALS AND METALS CLAD WITH PRECIOUS 
METAL 
7106  Silver (including silver plated with gold or platinum), unwrought 
or in semi-manufactured forms, or in powder form  
7106 10 00  –  Powder  Free  A  
– Other 
7106 91  – – Unwrought  
7106 91 10  – – – Of a fineness of not less than 999 parts per 1 000  Free  A  
7106 91 90  – – – Of a fineness of less than 999 parts per 1 000  Free  A  
7106 92  – – Semi-manufactured  
7106 92 20  – – – Of a fineness of not less than 750 parts per 1 000  Free  A  
7106 92 80  – – – Of a fineness of less than 750 parts per 1 000  Free  A  
7107 00 00  Base metals clad with silver, not further worked than semi-manu ­
factured  Free  A  
7108  Gold (including gold plated with platinum), unwrought or in semi- 
manufactured forms, or in powder form  
– Non-monetary  
7108 11 00  – – Powder  Free  A  
7108 12 00  – – Other unwrought forms  Free  A  
7108 13  – – Other semi-manufactured forms  
7108 13 10  – – – Bars, rods, wire and sections; plates; sheets and strips of a 
thickness, excluding any backing, exceeding 0,15 mm  Free  A  
7108 13 80  – – – Other Free  A  
7108 20 00  –  Monetary  Free  A  
7109 00 00  Base metals or silver, clad with gold, not further worked than 
semi-manufactured  Free A  
7110  Platinum, unwrought or in semi-manufactured forms, or in powder 
form  
– Platinum  
7110 11 00  – – Unwrought or in powder form  Free  AEN 15.12.2012 Official Journal of the European Union 511
CN 2007  Description  Base rate Category  Comments  
7110 19  – – Other 
7110 19 10  – – – Bars, rods, wire and sections; plates; sheets and strips of a 
thickness, excluding any backing, exceeding 0,15 mm  Free  A  
7110 19 80  – – – Other Free  A  
– Palladium  
7110 21 00  – – Unwrought or in powder form  Free  A  
7110 29 00  – – Other Free  A  
– Rhodium 
7110 31 00  – – Unwrought or in powder form  Free  A  
7110 39 00  – – Other Free  A  
– Iridium, osmium and ruthenium  
7110 41 00  – – Unwrought or in powder form  Free  A  
7110 49 00  – – Other Free  A  
7111 00 00  Base metals, silver or gold, clad with platinum, not further worked 
than semi-manufactured  Free  A  
7112  Waste and scrap of precious metal or of metal clad with precious 
metal; other waste and scrap containing precious metal or 
precious-metal compounds, of a kind used principally for the 
recovery of precious metal  
7112 30 00  –  Ash containing precious metal or precious-metal compounds  Free  A  
– Other 
7112 91 00  – – Of gold, including metal clad with gold but excluding 
sweepings containing other precious metals  Free  A  
7112 92 00  – – Of platinum, including metal clad with platinum but excluding 
sweepings containing other precious metals  Free  A  
7112 99 00  – – Other Free  A  
III. JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES 
AND OTHER ARTICLES  
7113  Articles of jewellery and parts thereof, of precious metal or of 
metal clad with precious metal  
– Of precious metal whether or not plated or clad with precious 
metal  
7113 11 00  – – Of silver, whether or not plated or clad with other precious 
metal  2,5 A  
7113 19 00  – – Of other precious metal, whether or not plated or clad with 
precious metal  2,5 AEN 512 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7113 20 00  –  Of base metal clad with precious metal  4  A  
7114  Articles of goldsmiths' or silversmiths' wares and parts thereof, of 
precious metal or of metal clad with precious metal  
– Of precious metal whether or not plated or clad with precious 
metal  
7114 11 00  – – Of silver, whether or not plated or clad with other precious 
metal  2 A  
7114 19 00  – – Of other precious metal, whether or not plated or clad with 
precious metal  2 A  
7114 20 00  –  Of base metal clad with precious metal  2  A  
7115  Other articles of precious metal or of metal clad with precious 
metal  
7115 10 00  –  Catalysts in the form of wire cloth or grill, of platinum  Free  A  
7115 90  –  Other 
7115 90 10  – – Of precious metal  3  A  
7115 90 90  – – Of metal clad with precious metal  3  A  
7116  Articles of natural or cultured pearls, precious or semi-precious 
stones (natural, synthetic or reconstructed)  
7116 10 00  –  Of natural or cultured pearls  Free  A  
7116 20  –  Of precious or semi-precious stones (natural, synthetic or recon ­
structed)  
– – Made wholly of natural precious or semi-precious stones  
7116 20 11  – – – Necklaces, bracelets and other articles of natural precious or 
semi-precious stones, simply strung without fasteners or other 
accessories  Free A  
7116 20 19  – – – Other 2,5 A  
7116 20 90  – – Other 2,5 A  
7117  Imitation jewellery  
– Of base metal, whether or not plated with precious metal  
7117 11 00  – – Cuff links and studs  4  A  
7117 19  – – Other 
7117 19 10  – – – With parts of glass  4  A  
– – – Without parts of glass  
7117 19 91  – – – – Gilt, silvered or platinum plated  4  AEN 15.12.2012 Official Journal of the European Union 513
CN 2007  Description  Base rate Category  Comments  
7117 19 99  – – – –  Other 4  A  
7117 90 00  –  Other 4  A  
7118  Coin 
7118 10  –  Coin (other than gold coin), not being legal tender  
7118 10 10  – – Of silver  Free  A  
7118 10 90  – – Other Free  A  
7118 90 00  –  Other Free  A  
XV SECTION XV - BASE METALS AND ARTICLES OF BASE METAL  
72 CHAPTER 72 - IRON AND STEEL  
I. PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR 
POWDER FORM  
7201  Pig iron and spiegeleisen in pigs, blocks or other primary forms  
7201 10  –  Non-alloy pig iron containing by weight 0,5 % or less of phos ­
phorus  
– – Containing by weight not less than 0,4 % of manganese  
7201 10 11  – – – Containing by weight 1 % or less of silicon  1,7 A  
7201 10 19  – – – Containing by weight more than 1 % of silicon  1,7 A  
7201 10 30  – – Containing by weight not less than 0,1 % but less than 0,4 % 
of manganese  1,7 A  
7201 10 90  – – Containing by weight less than 0,1 % of manganese  Free  A  
7201 20 00  –  Non-alloy pig iron containing by weight more than 0,5 % of 
phosphorus  2,2 A  
7201 50  –  Alloy pig iron; spiegeleisen  
7201 50 10  – – Alloy pig iron containing by weight not less than 0,3 % but 
not more than 1 % of titanium and not less than 0,5 % but not 
more than 1 % of vanadium  Free  A  
7201 50 90  – – Other 1,7 A  
7202  Ferro-alloys  
– Ferro-manganese  
7202 11  – – Containing by weight more than 2 % of carbon  
7202 11 20  – – – With a granulometry not exceeding 5 mm and a manganese 
content by weight exceeding 65 %  2,7 A  
7202 11 80  – – – Other 2,7 AEN 514 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7202 19 00  – – Other 2,7 A  
– Ferro-silicon  
7202 21 00  – – Containing by weight more than 55 % of silicon  5,7 A  
7202 29  – – Other 
7202 29 10  – – – Containing by weight 4 % or more but not more than 10 % 
of magnesium  5,7 A  
7202 29 90  – – – Other 5,7 A  
7202 30 00  –  Ferro-silico-manganese  3,7 A  
– Ferro-chromium  
7202 41  – – Containing by weight more than 4 % of carbon  
7202 41 10  – – – Containing by weight more than 4 % but not more than 6 % 
of carbon  4 A  
7202 41 90  – – – Containing by weight more than 6 % of carbon  4  A  
7202 49  – – Other 
7202 49 10  – – – Containing by weight not more than 0,05 % of carbon  7  A  
7202 49 50  – – – Containing by weight more than 0,05 % but not more than 
0,5 % of carbon  7 A  
7202 49 90  – – – Containing by weight more than 0,5 % but not more than 
4 % of carbon  7 A  
7202 50 00  –  Ferro-silico-chromium  2,7 A  
7202 60 00  –  Ferro-nickel  Free  A  
7202 70 00  –  Ferro-molybdenum  2,7 A  
7202 80 00  –  Ferro-tungsten and ferro-silico-tungsten  Free  A  
– Other 
7202 91 00  – – Ferro-titanium and ferro-silico-titanium  2,7 A  
7202 92 00  – – Ferro-vanadium  2,7 A  
7202 93 00  – – Ferro-niobium  Free  A  
7202 99  – – Other 
7202 99 10  – – – Ferro-phosphorus Free  A  
7202 99 30  – – – Ferro-silico-magnesium  2,7 A  
7202 99 80  – – – Other 2,7 AEN 15.12.2012 Official Journal of the European Union 515
CN 2007  Description  Base rate Category  Comments  
7203  Ferrous products obtained by direct reduction of iron ore and 
other spongy ferrous products, in lumps, pellets or similar 
forms; iron having a minimum purity by weight of 99,94 %, in 
lumps, pellets or similar forms  
7203 10 00  –  Ferrous products obtained by direct reduction of iron ore  Free  A  
7203 90 00  –  Other Free  A  
7204  Ferrous waste and scrap; remelting scrap ingots of iron or steel  
7204 10 00  –  Waste and scrap of cast iron  Free  A  
– Waste and scrap of alloy steel  
7204 21  – – Of stainless steel  
7204 21 10  – – – Containing by weight 8 % or more of nickel  Free  A  
7204 21 90  – – – Other Free  A  
7204 29 00  – – Other Free  A  
7204 30 00  –  Waste and scrap of tinned iron or steel  Free  A  
– Other waste and scrap  
7204 41  – – Turnings, shavings, chips, milling waste, sawdust, filings, 
trimmings and stampings, whether or not in bundles  
7204 41 10  – – – Turnings, shavings, chips, milling waste, sawdust and filings  Free  A  
– – – Trimmings and stampings  
7204 41 91  – – – –  In bundles  Free  A  
7204 41 99  – – – –  Other Free  A  
7204 49  – – Other 
7204 49 10  – – – Fragmentised (shredded)  Free  A  
– – – Other 
7204 49 30  – – – –  In bundles  Free  A  
7204 49 90  – – – –  Other Free  A  
7204 50 00  –  Remelting scrap ingots  Free  A  
7205  Granules and powders, of pig iron, spiegeleisen, iron or steel  
7205 10 00  –  Granules  Free  A  
– Powders  
7205 21 00  – – Of alloy steel  Free  AEN 516 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7205 29 00  – – Other Free  A  
II. IRON AND NON-ALLOY STEEL  
7206  Iron and non-alloy steel in ingots or other primary forms 
(excluding iron of heading 7203)  
7206 10 00  –  Ingots  Free  A  
7206 90 00  –  Other Free  A  
7207  Semi-finished products of iron or non-alloy steel  
– Containing by weight less than 0,25 % of carbon  
7207 11  – – Of rectangular (including square) cross-section, the width 
measuring less than twice the thickness  
– – – Rolled or obtained by continuous casting  
7207 11 11  – – – – Of free-cutting steel  Free  A  
– – – –  Other 
7207 11 14  – – – – –  Of a thickness not exceeding 130 mm  Free  A  
7207 11 16  – – – – –  Of a thickness exceeding 130 mm  Free  A  
7207 11 90  – – – Forged  Free  A  
7207 12  – – Other, of rectangular (other than square) cross-section  
7207 12 10  – – – Rolled or obtained by continuous casting  Free  A  
7207 12 90  – – – Forged  Free  A  
7207 19  – – Other  
– – – Of circular or polygonal cross-section  
7207 19 12  – – – – Rolled or obtained by continuous casting  Free  A  
7207 19 19  – – – – Forged  Free  A  
7207 19 80  – – – Other Free  A  
7207 20  –  Containing by weight 0,25 % or more of carbon  
– – Of rectangular (including square) cross-section, the width 
measuring less than twice the thickness  
– – – Rolled or obtained by continuous casting  
7207 20 11  – – – – Of free-cutting steel  Free  AEN 15.12.2012 Official Journal of the European Union 517
CN 2007  Description  Base rate Category  Comments  
– – – –  Other, containing by weight  
7207 20 15  – – – – –  0,25 % or more but less than 0,6 % of carbon  Free  A  
7207 20 17  – – – – –  0,6 % or more of carbon  Free  A  
7207 20 19  – – – Forged  Free  A  
– – Other, of rectangular (other than square) cross-section  
7207 20 32  – – – Rolled or obtained by continuous casting  Free  A  
7207 20 39  – – – Forged  Free  A  
– – Of circular or polygonal cross-section  
7207 20 52  – – – Rolled or obtained by continuous casting  Free  A  
7207 20 59  – – – Forged  Free  A  
7207 20 80  – – Other Free  A  
7208  Flat-rolled products of iron or non-alloy steel, of a width of 600 
mm or more, hot-rolled, not clad, plated or coated  
7208 10 00  –  In coils, not further worked than hot-rolled, with patterns in 
relief  Free  A  
– Other, in coils, not further worked than hot-rolled, pickled  
7208 25 00  – – Of a thickness of 4,75 mm or more  Free  A  
7208 26 00  – – Of a thickness of 3 mm or more but less than 4,75 mm  Free  A  
7208 27 00  – – Of a thickness of less than 3 mm  Free  A  
– Other, in coils, not further worked than hot-rolled  
7208 36 00  – – Of a thickness exceeding 10 mm  Free  A  
7208 37 00  – – Of a thickness of 4,75 mm or more but not exceeding 
10 mm  Free  A  
7208 38 00  – – Of a thickness of 3 mm or more but less than 4,75 mm  Free  A  
7208 39 00  – – Of a thickness of less than 3 mm  Free  A  
7208 40 00  –  Not in coils, not further worked than hot-rolled, with patterns in 
relief  Free  A  
– Other, not in coils, not further worked than hot-rolled  
7208 51  – – Of a thickness exceeding 10 mm  
7208 51 20  – – – Of a thickness exceeding 15 mm  Free  A  
– – – Of a thickness exceeding 10 mm but not exceeding 
15 mm, of a width ofEN 518 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7208 51 91  – – – – 2 050 mm or more  Free  A  
7208 51 98  – – – – Less than 2 050 mm  Free  A  
7208 52  – – Of a thickness of 4,75 mm or more but not exceeding 
10 mm  
7208 52 10  – – – Rolled on four faces or in a closed box pass, of a width not 
exceeding 1 250 mm  Free  A  
– – – Other, of a width of  
7208 52 91  – – – – 2 050 mm or more  Free  A  
7208 52 99  – – – – Less than 2 050 mm  Free  A  
7208 53  – – Of a thickness of 3 mm or more but less than 4,75 mm  
7208 53 10  – – – Rolled on four faces or in a closed box pass, of a width not 
exceeding 1 250 mm and of a thickness of 4 mm or more  Free A  
7208 53 90  – – – Other Free  A  
7208 54 00  – – Of a thickness of less than 3 mm  Free  A  
7208 90  –  Other 
7208 90 20  – – Perforated  Free  A  
7208 90 80  – – Other Free  A  
7209  Flat-rolled products of iron or non-alloy steel, of a width of 600 
mm or more, cold-rolled (cold-reduced), not clad, plated or coated  
– In coils, not further worked than cold-rolled (cold-reduced)  
7209 15 00  – – Of a thickness of 3 mm or more  Free  A  
7209 16  – – Of a thickness exceeding 1 mm but less than 3 mm  
7209 16 10  – – – ‘Electrical’  Free  A  
7209 16 90  – – – Other Free  A  
7209 17  – – Of a thickness of 0,5 mm or more but not exceeding 
1 mm  
7209 17 10  – – – ‘Electrical’  Free  A  
7209 17 90  – – – Other Free  A  
7209 18  – – Of a thickness of less than 0,5 mm  
7209 18 10  – – – ‘Electrical’  Free  A  
– – – Other 
7209 18 91  – – – – Of a thickness of 0,35 mm or more but less than 
0,5 mm  Free  AEN 15.12.2012 Official Journal of the European Union 519
CN 2007  Description  Base rate Category  Comments  
7209 18 99  – – – –  Of a thickness of less than 0,35 mm  Free  A  
– Not in coils, not further worked than cold-rolled (cold-reduced)  
7209 25 00  – – Of a thickness of 3 mm or more  Free  A  
7209 26  – – Of a thickness exceeding 1 mm but less than 3 mm  
7209 26 10  – – – ‘Electrical’  Free  A  
7209 26 90  – – – Other Free  A  
7209 27  – – Of a thickness of 0,5 mm or more but not exceeding 
1 mm  
7209 27 10  – – – ‘Electrical’  Free  A  
7209 27 90  – – – Other Free  A  
7209 28  – – Of a thickness of less than 0,5 mm  
7209 28 10  – – – ‘Electrical’  Free  A  
7209 28 90  – – – Other Free  A  
7209 90  –  Other 
7209 90 20  – – Perforated  Free  A  
7209 90 80  – – Other Free  A  
7210  Flat-rolled products of iron or non-alloy steel, of a width of 600 
mm or more, clad, plated or coated  
– Plated or coated with tin  
7210 11 00  – – Of a thickness of 0,5 mm or more  Free  A  
7210 12  – – Of a thickness of less than 0,5 mm  
7210 12 20  – – – Tinplate Free  A  
7210 12 80  – – – Other Free  A  
7210 20 00  –  Plated or coated with lead, including terne-plate  Free  A  
7210 30 00  –  Electrolytically plated or coated with zinc  Free  A  
– Otherwise plated or coated with zinc  
7210 41 00  – – Corrugated  Free  A  
7210 49 00  – – Other Free  A  
7210 50 00  –  Plated or coated with chromium oxides or with chromium and 
chromium oxides  Free A  
– Plated or coated with aluminiumEN 520 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7210 61 00  – – Plated or coated with aluminium-zinc alloys  Free  A  
7210 69 00  – – Other Free  A  
7210 70  –  Painted, varnished or coated with plastics  
7210 70 10  – – Tinplate, varnished; products, plated or coated with chromium 
oxides or with chromium and chromium oxides, varnished  Free A  
7210 70 80  – – Other Free  A  
7210 90  –  Other 
7210 90 30  – – Clad Free  A  
7210 90 40  – – Tinned and printed  Free  A  
7210 90 80  – – Other Free  A  
7211  Flat-rolled products of iron or non-alloy steel, of a width of less 
than 600 mm, not clad, plated or coated  
– Not further worked than hot-rolled  
7211 13 00  – – Rolled on four faces or in a closed box pass, of a width 
exceeding 150 mm and a thickness of not less than 4 mm, 
not in coils and without patterns in relief  Free A  
7211 14 00  – – Other, of a thickness of 4,75 mm or more  Free  A  
7211 19 00  – – Other Free  A  
– Not further worked than cold-rolled (cold-reduced)  
7211 23  – – Containing by weight less than 0,25 % of carbon  
7211 23 20  – – – ‘Electrical’  Free  A  
– – – Other 
7211 23 30  – – – – Of a thickness of 0,35 mm or more  Free  A  
7211 23 80  – – – – Of a thickness of less than 0,35 mm  Free  A  
7211 29 00  – – Other Free  A  
7211 90  –  Other 
7211 90 20  – – Perforated  Free  A  
7211 90 80  – – Other Free  A  
7212  Flat-rolled products of iron or non-alloy steel, of a width of less 
than 600 mm, clad, plated or coated  
7212 10  –  Plated or coated with tin  
7212 10 10  – – Tinplate, not further worked than surface-treated  Free  AEN 15.12.2012 Official Journal of the European Union 521
CN 2007  Description  Base rate Category  Comments  
7212 10 90  – – Other Free  A  
7212 20 00  –  Electrolytically plated or coated with zin  Free  A  
7212 30 00  –  Otherwise plated or coated with zinc  Free  A  
7212 40  –  Painted, varnished or coated with plastics  
7212 40 20  – – Tinplate, not further worked than varnished; products, plated or 
coated with chromium oxides or with chromium and 
chromium oxides, varnished  Free A  
7212 40 80  – – Other Free  A  
7212 50  –  Otherwise plated or coated  
7212 50 20  – – Plated or coated with chromium oxides or with chromium and 
chromium oxides  Free  A  
7212 50 30  – – Plated or coated with chromium or nickel  Free  A  
7212 50 40  – – Plated or coated with copper  Free  A  
– – Plated or coated with aluminium  
7212 50 61  – – – Plated or coated with aluminium-zinc alloys  Free  A  
7212 50 69  – – – Other Free  A  
7212 50 90  – – Other Free  A  
7212 60 00  –  Clad Free  A  
7213  Bars and rods, hot-rolled, in irregularly wound coils, of iron or 
non-alloy steel  
7213 10 00  –  Containing indentations, ribs, grooves or other deformations 
produced during the rolling process  Free  A  
7213 20 00  –  Other, of free-cutting steel  Free  A  
– Other 
7213 91  – – Of circular cross-section measuring less than 14 mm in 
diameter  
7213 91 10  – – – Of a type used for concrete reinforcement  Free  A  
7213 91 20  – – – Of a type used for tyre cord  Free  A  
– – – Other 
7213 91 41  – – – –  Containing by weight 0,06 % or less of carbon  Free  A  
7213 91 49  – – – –  Containing by weight more than 0,06 % but less than 
0,25 % of carbon  Free  A  
7213 91 70  – – – –  Containing by weight 0,25 % or more but not more than 
0,75 % of carbon  Free  AEN 522 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7213 91 90  – – – – Containing by weight more than 0,75 % of carbon  Free  A  
7213 99  – – Other 
7213 99 10  – – – Containing by weight less than 0,25 % of carbon  Free  A  
7213 99 90  – – – Containing by weight 0,25 % or more of carbon  Free  A  
7214  Other bars and rods of iron or non-alloy steel, not further worked 
than forged, hot-rolled, hot-drawn or hot-extruded, but including 
those twisted after rolling  
7214 10 00  –  Forged  Free  A  
7214 20 00  –  Containing indentations, ribs, grooves or other deformations 
produced during the rolling process or twisted after rolling  Free  A  
7214 30 00  –  Other, of free-cutting steel  Free  A  
– Other 
7214 91  – – Of rectangular (other than square) cross-section  
7214 91 10  – – – Containing by weight less than 0,25 % of carbon  Free  A  
7214 91 90  – – – Containing by weight 0,25 % or more of carbon  Free  A  
7214 99  – – Other  
– – – Containing by weight less than 0,25 % of carbon  
7214 99 10  – – – – Of a type used for concrete reinforcement  Free  A  
– – – –  Other, of circular cross-section measuring in diameter  
7214 99 31  – – – – –  80 mm or more  Free  A  
7214 99 39  – – – – –  Less than 80 mm  Free  A  
7214 99 50  – – – – Other Free  A  
– – – Containing by weight 0,25 % or more of carbon  
– – – –  Of a circular cross-section measuring in diameter  
7214 99 71  – – – – –  80 mm or more  Free  A  
7214 99 79  – – – – –  Less than 80 mm  Free  A  
7214 99 95  – – – – Other Free  A  
7215  Other bars and rods of iron or non-alloy steel  
7215 10 00  –  Of free-cutting steel, not further worked than cold-formed or 
cold-finished  Free  AEN 15.12.2012 Official Journal of the European Union 523
CN 2007  Description  Base rate Category  Comments  
7215 50  –  Other, not further worked than cold-formed or cold-finished  
– – Containing by weight less than 0,25 % of carbon  
7215 50 11  – – – Of rectangular (other than square) cross-section  Free  A  
7215 50 19  – – – Other Free  A  
7215 50 80  – – Containing by weight 0,25 % or more of carbon  Free  A  
7215 90 00  –  Other Free  A  
7216  Angles, shapes and sections of iron or non-alloy steel  
7216 10 00  –  U, I or H sections, not further worked than hot-rolled, hot-drawn 
or extruded, of a height of less than 80 mm  Free  A  
– L or T sections, not further worked than hot-rolled, hot-drawn or 
extruded, of a height of less than 80 mm  
7216 21 00  – – L sections  Free  A  
7216 22 00  – – T sections  Free  A  
– U, I or H sections, not further worked than hot-rolled, hot-drawn 
or extruded, of a height of 80 mm or more  
7216 31  – – U sections  
7216 31 10  – – – Of a height of 80 mm or more but not exceeding 
220 mm  Free  A  
7216 31 90  – – – Of a height exceeding 220 mm  Free  A  
7216 32  – – I sections  
– – – Of a height of 80 mm or more but not exceeding 
220 mm  
7216 32 11  – – – –  With parallel flange faces  Free  A  
7216 32 19  – – – –  Other Free  A  
– – – Of a height exceeding 220 mm  
7216 32 91  – – – –  With parallel flange faces  Free  A  
7216 32 99  – – – –  Other Free  A  
7216 33  – – H sections  
7216 33 10  – – – Of a height of 80 mm or more but not exceeding 
180 mm  Free  A  
7216 33 90  – – – Of a height exceeding 180 mm  Free  A  
7216 40  –  L or T sections, not further worked than hot-rolled, hot-drawn or 
extruded, of a height of 80 mm or moreEN 524 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7216 40 10  – – L sections  Free  A  
7216 40 90  – – T sections  Free  A  
7216 50  –  Other angles, shapes and sections, not further worked than hot- 
rolled, hot-drawn or extruded  
7216 50 10  – – With a cross-section which is capable of being enclosed in a 
square the side of which is 80 mm  Free  A  
– – Other 
7216 50 91  – – – Bulb flats  Free  A  
7216 50 99  – – – Other Free  A  
– Angles, shapes and sections, not further worked than cold- 
formed or cold-finished  
7216 61  – – Obtained from flat-rolled products  
7216 61 10  – – – C, L, U, Z, omega or open-ended sections  Free  A  
7216 61 90  – – – Other Free  A  
7216 69 00  – – Other Free  A  
– Other 
7216 91  – – Cold-formed or cold-finished from flat-rolled products  
7216 91 10  – – – Profiled (ribbed) sheets  Free  A  
7216 91 80  – – – Other Free  A  
7216 99 00  – – Other Free  A  
7217  Wire of iron or non-alloy steel  
7217 10  –  Not plated or coated, whether or not polished  
– – Containing by weight less than 0,25 % of carbon  
7217 10 10  – – – With a maximum cross-sectional dimension of less than 0,8 
mm  Free  A  
– – – With a maximum cross-sectional dimension of 0,8 mm or 
more 
7217 10 31  – – – – Containing indentations, ribs, grooves or other deformations 
produced during the rolling process  Free  A  
7217 10 39  – – – – Other Free  A  
7217 10 50  – – Containing by weight 0,25 % or more but less than 0,6 % of 
carbon  Free A  
7217 10 90  – – Containing by weight 0,6 % or more of carbon  Free  AEN 15.12.2012 Official Journal of the European Union 525
CN 2007  Description  Base rate Category  Comments  
7217 20  –  Plated or coated with zinc  
– – Containing by weight less than 0,25 % of carbon  
7217 20 10  – – – With a maximum cross-sectional dimension of less than 0,8 
mm  Free  A  
7217 20 30  – – – With a maximum cross-sectional dimension of 0,8 mm or 
more Free  A  
7217 20 50  – – Containing by weight 0,25 % or more but less than 0,6 % of 
carbon  Free A  
7217 20 90  – – Containing by weight 0,6 % or more of carbon  Free  A  
7217 30  –  Plated or coated with other base metals  
– – Containing by weight less than 0,25 % of carbon  
7217 30 41  – – – Copper-coated Free  A  
7217 30 49  – – – Other Free  A  
7217 30 50  – – Containing by weight 0,25 % or more but less than 0,6 % of 
carbon  Free A  
7217 30 90  – – Containing by weight 0,6 % or more of carbon  Free  A  
7217 90  –  Other 
7217 90 20  – – Containing by weight less than 0,25 % of carbon  Free  A  
7217 90 50  – – Containing by weight 0,25 % or more but less than 0,6 % of 
carbon  Free A  
7217 90 90  – – Containing by weight 0,6 % or more of carbon  Free  A  
III. STAINLESS STEEL  
7218  Stainless steel in ingots or other primary forms; semi-finished 
products of stainless steel  
7218 10 00  –  Ingots and other primary forms  Free  A  
– Other 
7218 91  – – Of rectangular (other than square) cross-section  
7218 91 10  – – – Containing by weight 2,5 % or more of nickel  Free  A  
7218 91 80  – – – Containing by weight less than 2,5 % of nickel  Free  A  
7218 99  – – Other  
– – – Of square cross-section  
7218 99 11  – – – –  Rolled or obtained by continous casting  Free  AEN 526 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7218 99 19  – – – – Forged  Free  A  
– – – Other 
7218 99 20  – – – – Rolled or obtained by continuous casting  Free  A  
7218 99 80  – – – – Forged  Free  A  
7219  Flat-rolled products of stainless steel, of a width of 600 mm or 
more  
– Not further worked than hot-rolled, in coils  
7219 11 00  – – Of a thickness exceeding 10 mm  Free  A  
7219 12  – – Of a thickness of 4,75 mm or more but not exceeding 
10 mm  
7219 12 10  – – – Containing by weight 2,5 % or more of nickel  Free  A  
7219 12 90  – – – Containing by weight less than 2,5 % of nickel  Free  A  
7219 13  – – Of a thickness of 3 mm or more but less than 4,75 mm  
7219 13 10  – – – Containing by weight 2,5 % or more of nickel  Free  A  
7219 13 90  – – – Containing by weight less than 2,5 % of nickel  Free  A  
7219 14  – – Of a thickness of less than 3 mm  
7219 14 10  – – – Containing by weight 2,5 % or more of nickel  Free  A  
7219 14 90  – – – Containing by weight less than 2,5 % of nickel  Free  A  
– Not further worked than hot-rolled, not in coils  
7219 21  – – Of a thickness exceeding 10 mm  
7219 21 10  – – – Containing by weight 2,5 % or more of nickel  Free  A  
7219 21 90  – – – Containing by weight less than 2,5 % of nickel  Free  A  
7219 22  – – Of a thickness of 4,75 mm or more but not exceeding 
10 mm  
7219 22 10  – – – Containing by weight 2,5 % or more of nickel  Free  A  
7219 22 90  – – – Containing by weight less than 2,5 % of nickel  Free  A  
7219 23 00  – – Of a thickness of 3 mm or more but less than 4,75 mm  Free  A  
7219 24 00  – – Of a thickness of less than 3 mm  Free  A  
– Not further worked than cold-rolled (cold-reduced)  
7219 31 00  – – Of a thickness of 4,75 mm or more  Free  A  
7219 32  – – Of a thickness of 3 mm or more but less than 4,75 mmEN 15.12.2012 Official Journal of the European Union 527
CN 2007  Description  Base rate Category  Comments  
7219 32 10  – – – Containing by weight 2,5 % or more of nickel  Free  A  
7219 32 90  – – – Containing by weight less than 2,5 % of nickel  Free  A  
7219 33  – – Of a thickness exceeding 1 mm but less than 3 mm  
7219 33 10  – – – Containing by weight 2,5 % or more of nickel  Free  A  
7219 33 90  – – – Containing by weight less than 2,5 % of nickel  Free  A  
7219 34  – – Of a thickness of 0,5 mm or more but not exceeding 
1 mm  
7219 34 10  – – – Containing by weight 2,5 % or more of nickel  Free  A  
7219 34 90  – – – Containing by weight less than 2,5 % of nickel  Free  A  
7219 35  – – Of a thickness of less than 0,5 mm  
7219 35 10  – – – Containing by weight 2,5 % or more of nickel  Free  A  
7219 35 90  – – – Containing by weight less than 2,5 % of nickel  Free  A  
7219 90  –  Other 
7219 90 20  – – Perforated  Free  A  
7219 90 80  – – Other Free  A  
7220  Flat-rolled products of stainless steel, of a width of less than 600 
mm  
– Not further worked than hot-rolled  
7220 11 00  – – Of a thickness of 4,75 mm or more  Free  A  
7220 12 00  – – Of a thickness of less than 4,75 mm  Free  A  
7220 20  –  Not further worked than cold-rolled (cold-reduced)  
– – Of a thickness of 3 mm or more, containing by weight  
7220 20 21  – – – 2,5 % or more of nickel  Free  A  
7220 20 29  – – – Less than 2,5 % of nickel  Free  A  
– – Of a thickness exceeding 0,35 mm but less than 3 mm, 
containing by weight  
7220 20 41  – – – 2,5 % or more of nickel  Free  A  
7220 20 49  – – – Less than 2,5 % of nickel  Free  A  
– – Of a thickness not exceeding 0,35 mm, containing by weight  
7220 20 81  – – – 2,5 % or more of nickel  Free  A  
7220 20 89  – – – Less than 2,5 % of nickel  Free  AEN 528 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7220 90  –  Other 
7220 90 20  – – Perforated  Free  A  
7220 90 80  – – Other Free  A  
7221 00  Bars and rods, hot-rolled, in irregularly wound coils, of stainless 
steel  
7221 00 10  –  Containing by weight 2,5 % or more of nickel  Free  A  
7221 00 90  –  Containing by weight less than 2,5 % of nickel  Free  A  
7222  Other bars and rods of stainless steel; angles, shapes and sections 
of stainless steel  
– Bars and rods, not further worked than hot-rolled, hot-drawn or 
extruded  
7222 11  – – Of circular cross-section  
– – – Of a diameter of 80 mm or more, containing by weight  
7222 11 11  – – – – 2,5 % or more of nickel  Free  A  
7222 11 19  – – – – Less than 2,5 % of nickel  Free  A  
– – – Of a diameter of less than 80 mm, containing by weight  
7222 11 81  – – – – 2,5 % or more of nickel  Free  A  
7222 11 89  – – – – Less than 2,5 % of nickel  Free  A  
7222 19  – – Other 
7222 19 10  – – – Containing by weight 2,5 % or more of nickel  Free  A  
7222 19 90  – – – Containing by weight less than 2,5 % of nickel  Free  A  
7222 20  –  Bars and rods, not further worked than cold-formed or cold- 
finished  
– – Of circular cross-section  
– – – Of a diameter of 80 mm or more, containing by weight  
7222 20 11  – – – – 2,5 % or more of nickel  Free  A  
7222 20 19  – – – – Less than 2,5 % of nickel  Free  A  
– – – Of a diameter of 25 mm or more, but less than 80 mm, 
containing by weight  
7222 20 21  – – – – 2,5 % or more of nickel  Free  A  
7222 20 29  – – – – Less than 2,5 % of nickel  Free  A  
– – – Of a diameter of less than 25 mm, containing by weightEN 15.12.2012 Official Journal of the European Union 529
CN 2007  Description  Base rate Category  Comments  
7222 20 31  – – – –  2,5 % or more of nickel  Free  A  
7222 20 39  – – – –  Less than 2,5 % of nickel  Free  A  
– – Other, containing by weight  
7222 20 81  – – – 2,5 % or more of nickel  Free  A  
7222 20 89  – – – Less than 2,5 % of nickel  Free  A  
7222 30  –  Other bars and rods  
– – Forged, containing by weight  
7222 30 51  – – – 2,5 % or more of nickel  Free  A  
7222 30 91  – – – Less than 2,5 % of nickel  Free  A  
7222 30 97  – – Other Free  A  
7222 40  –  Angles, shapes and sections  
7222 40 10  – – Not further worked than hot-rolled, hot-drawn or extruded  Free  A  
7222 40 50  – – Not further worked than cold-formed or cold-finished  Free  A  
7222 40 90  – – Other Free  A  
7223 00  Wire of stainless steel  
– Containing by weight 2,5 % or more of nickel  
7223 00 11  – – Containing by weight 28 % or more but not more than 31 % of 
nickel and 20 % or more but not more than 22 % of chromium  Free  A  
7223 00 19  – – Other Free  A  
– Containing by weight less than 2,5 % of nickel  
7223 00 91  – – Containing by weight 13 % or more but not more than 25 % of 
chromium and 3,5 % or more but not more than 6 % of 
aluminium  Free  A  
7223 00 99  – – Other Free  A  
IV. OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, 
OF ALLOY OR NON-ALLOY STEEL  
7224  Other alloy steel in ingots or other primary forms; semi-finished 
products of other alloy steel  
7224 10  –  Ingots and other primary forms  
7224 10 10  – – Of tool steel  Free  A  
7224 10 90  – – Other Free  A  
7224 90  –  OtherEN 530 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7224 90 02  – – Of tool steel  Free  A  
– – Other  
– – – Of rectangular (including square) cross-section  
– – – –  Hot-rolled or obtained by continuous casting  
– – – – –  The width measuring less than twice the thickness  
7224 90 03  – – – – – –  Of high-speed steel  Free  A  
7224 90 05  – – – – – –  Containing by weight not more than 0,7 % of carbon, 
0,5 % or more but not more than 1,2 % of manganese 
and 0,6 % or more but not more than 2,3 % of silicon; 
containing by weight 0,0008 % or more of boron with 
any other element less than the minimum content referred 
to in note 1 (f) to this chapter  Free A  
7224 90 07  – – – – – –  Other Free  A  
7224 90 14  – – – – –  Other Free  A  
7224 90 18  – – – – Forged  Free  A  
– – – Other  
– – – –  Hot-rolled or obtained by continuous casting  
7224 90 31  – – – – –  Containing by weight not less than 0,9 % but not more 
than 1,15 % of carbon, not less than 0,5 % but not more 
than 2 % of chromium and, if present, not more than 0,5 % 
of molybdenum  Free A  
7224 90 38  – – – – –  Other Free  A  
7224 90 90  – – – – Forged  Free  A  
7225  Flat-rolled products of other alloy steel, of a width of 
600 mm or more  
– Of silicon-electrical steel  
7225 11 00  – – Grain-oriented  Free  A  
7225 19  – – Other 
7225 19 10  – – – Hot-rolled  Free  A  
7225 19 90  – – – Cold-rolled  Free  A  
7225 30  –  Other, not further worked than hot-rolled, in coils  
7225 30 10  – – Of tool steel  Free  A  
7225 30 30  – – Of high-speed steel  Free  A  
7225 30 90  – – Other Free  AEN 15.12.2012 Official Journal of the European Union 531
CN 2007  Description  Base rate Category  Comments  
7225 40  –  Other, not further worked than hot-rolled, not in coils  
7225 40 12  – – Of tool steel  Free  A  
7225 40 15  – – Of high-speed steel  Free  A  
– – Other 
7225 40 40  – – – Of a thickness exceeding 10 mm  Free  A  
7225 40 60  – – – Of a thickness of 4,75 mm or more but not exceeding 10 
mm  Free  A  
7225 40 90  – – – Of a thickness of less than 4,75 mm  Free  A  
7225 50  –  Other, not further worked than cold-rolled (cold-reduced)  
7225 50 20  – – Of high-speed steel  Free  A  
7225 50 80  – – Other Free  A  
– Other 
7225 91 00  – – Electrolytically plated or coated with zinc  Free  A  
7225 92 00  – – Otherwise plated or coated with zinc  Free  A  
7225 99 00  – – Other Free  A  
7226  Flat-rolled products of other alloy steel, of a width of less than 600 
mm  
– Of silicon-electrical steel  
7226 11 00  – – Grain-oriented  Free  A  
7226 19  – – Other 
7226 19 10  – – – Not further worked than hot-rolled  Free  A  
7226 19 80  – – – Other Free  A  
7226 20 00  –  Of high-speed steel  Free  A  
– Other 
7226 91  – – Not further worked than hot-rolled  
7226 91 20  – – – Of tool steel  Free  A  
– – – Other 
7226 91 91  – – – –  Of a thickness of 4,75 mm or more  Free  A  
7226 91 99  – – – –  Of a thickness of less than 4,75 mm  Free  A  
7226 92 00  – – Not further worked than cold-rolled (cold-reduced)  Free  AEN 532 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7226 99  – – Other 
7226 99 10  – – – Electrolytically plated or coated with zinc  Free  A  
7226 99 30  – – – Otherwise plated or coated with zinc  Free  A  
7226 99 70  – – – Other Free  A  
7227  Bars and rods, hot-rolled, in irregularly wound coils, of other alloy 
steel  
7227 10 00  –  Of high-speed steel  Free  A  
7227 20 00  –  Of silico-manganese steel  Free  A  
7227 90  –  Other 
7227 90 10  – – Containing by weight 0,0008 % or more of boron with any 
other element less than the minimum content referred to in 
note 1 (f) to this chapter  Free  A  
7227 90 50  – – Containing by weight 0,9 % or more but not more than 1,15 % 
of carbon, 0,5 % or more but not more than 2 % of chromium 
and, if present, not more than 0,5 % of molybdenum  Free  A  
7227 90 95  – – Other Free  A  
7228  Other bars and rods of other alloy steel; angles, shapes and 
sections, of other alloy steel; hollow drill bars and rods, of alloy 
or non-alloy steel  
7228 10  –  Bars and rods, of high-speed steel  
7228 10 20  – – Not further worked than hot-rolled, hot-drawn or extruded; 
hot-rolled, hot-drawn or extruded, not further worked than clad  Free  A  
7228 10 50  – – Forged  Free  A  
7228 10 90  – – Other Free  A  
7228 20  –  Bars and rods, of silico-manganese steel  
7228 20 10  – – Of rectangular (other than square) cross-section, hot-rolled on 
four faces  Free  A  
– – Other 
7228 20 91  – – – Not further worked than hot-rolled, hot-drawn or extruded; 
hot-rolled, hot-drawn or extruded, not further worked than 
clad  Free  A  
7228 20 99  – – – Other Free  A  
7228 30  –  Other bars and rods, not further worked than hot-rolled, hot- 
drawn or extrudedEN 15.12.2012 Official Journal of the European Union 533
CN 2007  Description  Base rate Category  Comments  
7228 30 20  – – Of tool steel  Free  A  
– – Containing by weight 0,9 % or more but not more than 1,15 % 
of carbon, 0,5 % or more but not more than 2 % of chromium 
and, if present, not more than 0,5 % of molybdenum  
7228 30 41  – – – Of circular cross-section of a diameter of 80 mm or more  Free  A  
7228 30 49  – – – Other Free  A  
– – Other  
– – – Of circular cross-section, of a diameter of  
7228 30 61  – – – –  80 mm or more  Free  A  
7228 30 69  – – – –  Less than 80 mm  Free  A  
7228 30 70  – – – Of rectangular (other than square) cross-section, hot-rolled on 
four faces  Free A  
7228 30 89  – – – Other Free  A  
7228 40  –  Other bars and rods, not further worked than forged  
7228 40 10  – – Of tool steel  Free  A  
7228 40 90  – – Other Free  A  
7228 50  –  Other bars and rods, not further worked than cold-formed or 
cold-finished  
7228 50 20  – – Of tool steel  Free  A  
7228 50 40  – – Containing by weight 0,9 % or more but not more than 1,15 % 
of carbon, 0,5 % or more but not more than 2 % of chromium 
and, if present, not more than 0,5 % of molybdenum  Free  A  
– – Other  
– – – Of circular cross-section, of a diameter of  
7228 50 61  – – – –  80 mm or more  Free  A  
7228 50 69  – – – –  Less than 80 mm  Free  A  
7228 50 80  – – – Other Free  A  
7228 60  –  Other bars and rods  
7228 60 20  – – Of tool steel  Free  A  
7228 60 80  – – Other Free  A  
7228 70  –  Angles, shapes and sections  
7228 70 10  – – Not further worked than hot-rolled, hot-drawn or extruded  Free  A  
7228 70 90  – – Other Free  AEN 534 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7228 80 00  –  Hollow drill bars and rods  Free  A  
7229  Wire of other alloy steel  
7229 20 00  –  Of silico-manganese steel  Free  A  
7229 90  –  Other 
7229 90 20  – – Of high-speed steel  Free  A  
– – Other 
7229 90 50  – – – Containing by weight 0,9 % or more but not more than 
1,15 % of carbon, 0,5 % or more but not more than 2 % of 
chromium and, if present, not more than 0,5 % of molyb ­
denum  Free  A  
7229 90 90  – – Other Free  A  
73 CHAPTER 73 - ARTICLES OF IRON OR STEEL  
7301  Sheet piling of iron or steel, whether or not drilled, punched or 
made from assembled elements; welded angles, shapes and 
sections, of iron or steel  
7301 10 00  –  Sheet piling  Free  A  
7301 20 00  –  Angles, shapes and sections  Free  A  
7302  Railway or tramway track construction material of iron or steel, 
the following: rails, check-rails and rack rails, switch blades, 
crossing frogs, point rods and other crossing pieces, sleepers 
(cross-ties), fish-plates, chairs, chair wedges, sole plates (base 
plates), rail clips, bedplates, ties and other material specialised for 
jointing or fixing rails  
7302 10  –  Rails 
7302 10 10  – – Current-conducting, with parts of non-ferrous metal  Free  A  
– – Other  
– – – New  
– – – –  Vignole rails  
7302 10 21  – – – – –  Of a weight per metre of 46 kg or more  Free  A  
7302 10 23  – – – – –  Of a weight per metre of 27 kg or more but less than 46 
kg Free A  
7302 10 29  – – – – –  Of a weight per metre of less than 27 kg  Free  A  
7302 10 40  – – – – Grooved rails  Free  A  
7302 10 50  – – – – Other Free  A  
7302 10 90  – – – Used  Free  AEN 15.12.2012 Official Journal of the European Union 535
CN 2007  Description  Base rate Category  Comments  
7302 30 00  –  Switch blades, crossing frogs, point rods and other crossing 
pieces 2,7 A  
7302 40 00  –  Fish-plates and sole plates  Free  A  
7302 90 00  –  Other Free  A  
7303 00  Tubes, pipes and hollow profiles, of cast iron  
7303 00 10  –  Tubes and pipes of a kind used in pressure systems  3,2 A  
7303 00 90  –  Other 3,2 A  
7304  Tubes, pipes and hollow profiles, seamless, of iron (other than cast 
iron) or steel  
– Line pipe of a kind used for oil or gas pipelines  
7304 11 00  – – Of stainless steel  Free  A  
7304 19  – – Other 
7304 19 10  – – – Of an external diameter not exceeding 168,3 mm  Free  A  
7304 19 30  – – – Of an external diameter exceeding 168,3 mm, but not 
exceeding 406,4 mm  Free A  
7304 19 90  – – – Of an external diameter exceeding 406,4 mm  Free  A  
– Casing, tubing and drill pipe, of a kind used in drilling for oil or 
gas 
7304 22 00  – – Drill pipe of stainless steel  Free  A  
7304 23 00  – – Other drill pipe  Free  A  
7304 24 00  – – Other, of stainless steel  Free  A  
7304 29  – – Other 
7304 29 10  – – – Of an external diameter not exceeding 168,3 mm  Free  A  
7304 29 30  – – – Of an external diameter exceeding 168,3 mm, but not 
exceeding 406,4 mm  Free A  
7304 29 90  – – – Of an external diameter exceeding 406,4 mm  Free  A  
– Other, of circular cross-section, of iron or non-alloy steel  
7304 31  – – Cold-drawn or cold-rolled (cold-reduced)  
7304 31 20  – – – Precision tubes  Free  A  
7304 31 80  – – – Other Free  A  
7304 39  – – OtherEN 536 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7304 39 10  – – – Unworked, straight and of uniform wall thickness, for use 
solely in the manufacture of tubes and pipes with other 
cross-sections and wall thicknesses  Free A  
– – – Other 
7304 39 30  – – – – Of an external diameter exceeding 421 mm and of a wall 
thickness exceeding 10,5 mm  Free  A  
– – – –  Other  
– – – – –  Threaded or threadable tubes (gas pipe)  
7304 39 52  – – – – – –  Plated or coated with zinc  Free  A  
7304 39 58  – – – – – –  Other Free  A  
– – – – –  Other, of an external diameter  
7304 39 92  – – – – – –  Not exceeding 168,3 mm  Free  A  
7304 39 93  – – – – – –  Exceeding 168,3 mm, but not exceeding 406,4 mm  Free  A  
7304 39 99  – – – – – –  Exceeding 406,4 mm  Free  A  
– Other, of circular cross-section, of stainless steel  
7304 41 00  – – Cold-drawn or cold-rolled (cold-reduced)  Free  A  
7304 49  – – Other 
7304 49 10  – – – Unworked, straight and of uniform wall thickness, for use 
solely in the manufacture of tubes and pipes with other 
cross-sections and wall thicknesses  Free A  
– – – Other 
7304 49 92  – – – – Of an external diameter not exceeding 406,4 mm  Free  A  
7304 49 99  – – – – Of an external diameter exceeding 406,4 mm  Free  A  
– Other, of circular cross-section, of other alloy steel  
7304 51  – – Cold-drawn or cold-rolled (cold-reduced)  
– – – Straight and of uniform wall thickness, of alloy steel 
containing by weight not less than 0,9 % but not more 
than 1,15 % of carbon, not less than 0,5 % but not more 
than 2 % of chromium and, if present, not more than 0,5 % 
of molybdenum, of a length  
7304 51 12  – – – – Not exceeding 0,5 m  Free  A  
7304 51 18  – – – – Exceeding 0,5 m  Free  A  
– – – Other 
7304 51 81  – – – – Precision tubes  Free  AEN 15.12.2012 Official Journal of the European Union 537
CN 2007  Description  Base rate Category  Comments  
7304 51 89  – – – –  Other Free  A  
7304 59  – – Other 
7304 59 10  – – – Unworked, straight and of uniform wall thickness, for use 
solely in the manufacture of tubes and pipes with other 
cross-sections and wall thicknesses  Free A  
– – – Other, straight and of uniform wall thickness, of alloy steel 
containing by weight not less than 0,9 % but not more than 
1,15 % of carbon, not less than 0,5 % but not more than 2 % 
of chromium and, if present, not more than 0,5 % of molyb ­
denum, of a length  
7304 59 32  – – – –  Not exceeding 0,5 m  Free  A  
7304 59 38  – – – –  Exceeding 0,5 m  Free  A  
– – – Other 
7304 59 92  – – – –  Of an external diameter not exceeding 168,3 mm  Free  A  
7304 59 93  – – – –  Of an external diameter exceeding 168,3 mm, but not 
exceeding 406,4 mm  Free  A  
7304 59 99  – – – –  Of an external diameter exceeding 406,4 mm  Free  A  
7304 90 00  –  Other Free  A  
7305  Other tubes and pipes (for example, welded, riveted or similarly 
closed), having circular cross-sections, the external diameter of 
which exceeds 406,4 mm, of iron or steel  
– Line pipe of a kind used for oil or gas pipelines  
7305 11 00  – – Longitudinally submerged arc welded  Free  A  
7305 12 00  – – Other, longitudinally welded  Free  A  
7305 19 00  – – Other Free  A  
7305 20 00  –  Casing of a kind used in drilling for oil or gas  Free  A  
– Other, welded  
7305 31 00  – – Longitudinally welded  Free  A  
7305 39 00  – – Other Free  A  
7305 90 00  –  Other Free  A  
7306  Other tubes, pipes and hollow profiles (for example, open seam or 
welded, riveted or similarly closed), of iron or steel  
– Line pipe of a kind used for oil or gas pipelines  
7306 11  – – Welded, of stainless steel  
7306 11 10  – – – Longitudinally welded  Free  AEN 538 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7306 11 90  – – – Spirally welded  Free  A  
7306 19  – – Other  
– – – Longitudinally welded  
7306 19 11  – – – – Of an external diameter not exceeding 168,3 mm  Free  A  
7306 19 19  – – – – Of an external diameter exceeding 168,3 mm, but not 
exceeding 406,4 mm  Free  A  
7306 19 90  – – – Spirally welded  Free  A  
– Casing and tubing of a kind used in drilling for oil or gas  
7306 21 00  – – Welded, of stainless steel  Free  A  
7306 29 00  – – Other Free  A  
7306 30  –  Other, welded, of circular cross-section, of iron or non-alloy steel  
– – Precision tubes, with a wall thickness  
7306 30 11  – – – Not exceeding 2 mm  Free  A  
7306 30 19  – – – Exceeding 2 mm  Free  A  
– – Other  
– – – Threaded or threadable tubes (gas pipe)  
7306 30 41  – – – – Plated or coated with zinc  Free  A  
7306 30 49  – – – – Other Free  A  
– – – Other, of an external diameter  
– – – –  Not exceeding 168,3 mm  
7306 30 72  – – – – –  Plated or coated with zinc  Free  A  
7306 30 77  – – – – –  Other Free  A  
7306 30 80  – – – – Exceeding 168,3 mm, but not exceeding 406,4 mm  Free  A  
7306 40  –  Other, welded, of circular cross-section, of stainless steel  
7306 40 20  – – Cold-drawn or cold-rolled (cold-reduced)  Free  A  
7306 40 80  – – Other Free  A  
7306 50  –  Other, welded, of circular cross-section, of other alloy steel  
7306 50 20  – – Precision tubes  Free  A  
7306 50 80  – – Other Free  A  
– Other, welded, of non-circular cross-sectionEN 15.12.2012 Official Journal of the European Union 539
CN 2007  Description  Base rate Category  Comments  
7306 61  – – Of square or rectangular cross-section  
– – – With a wall thickness not exceeding 2 mm  
7306 61 11  – – – –  Of stainless steel  Free  A  
7306 61 19  – – – –  Other Free  A  
– – – With a wall thickness exceeding 2 mm  
7306 61 91  – – – –  Of stainless steel  Free  A  
7306 61 99  – – – –  Other Free  A  
7306 69  – – Of other non-circular cross-section  
7306 69 10  – – – Of stainless steel  Free  A  
7306 69 90  – – – Other Free  A  
7306 90 00  –  Other Free  A  
7307  Tube or pipe fittings (for example, couplings, elbows, sleeves), of 
iron or steel  
– Cast fittings  
7307 11  – – Of non-malleable cast iron  
7307 11 10  – – – Of a kind used in pressure systems  3,7 A  
7307 11 90  – – – Other 3,7 A  
7307 19  – – Other 
7307 19 10  – – – Of malleable cast iron  3,7 A  
7307 19 90  – – – Other 3,7 A  
– Other, of stainless steel  
7307 21 00  – – Flanges  3,7 A  
7307 22  – – Threaded elbows, bends and sleeves  
7307 22 10  – – – Sleeves  Free  A  
7307 22 90  – – – Elbows and bends  3,7 A  
7307 23  – – Butt welding fittings  
7307 23 10  – – – Elbows and bends  3,7 A  
7307 23 90  – – – Other 3,7 A  
7307 29  – – Other 
7307 29 10  – – – Threaded 3,7 AEN 540 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7307 29 30  – – – For welding  3,7 A  
7307 29 90  – – – Other 3,7 A  
– Other 
7307 91 00  – – Flanges  3,7 A  
7307 92  – – Threaded elbows, bends and sleeves  
7307 92 10  – – – Sleeves  Free  A  
7307 92 90  – – – Elbows and bends  3,7 A  
7307 93  – – Butt welding fittings  
– – – With greatest external diameter not exceeding 609,6 mm  
7307 93 11  – – – – Elbows and bends  3,7 A  
7307 93 19  – – – – Other 3,7 A  
– – – With greatest external diameter exceeding 609,6 mm  
7307 93 91  – – – – Elbows and bends  3,7 A  
7307 93 99  – – – – Other 3,7 A  
7307 99  – – Other 
7307 99 10  – – – Threaded 3,7 A  
7307 99 30  – – – For welding  3,7 A  
7307 99 90  – – – Other 3,7 A  
7308  Structures (excluding prefabricated buildings of heading 9406) and 
parts of structures (for example, bridges and bridge-sections, lock- 
gates, towers, lattice masts, roofs, roofing frameworks, doors and 
windows and their frames and thresholds for doors, shutters, 
balustrades, pillars and columns), of iron or steel; plates, rods, 
angles, shapes, sections, tubes and the like, prepared for use in 
structures, of iron or steel  
7308 10 00  –  Bridges and bridge-sections  Free  A  
7308 20 00  –  Towers and lattice masts  Free  A  
7308 30 00  –  Doors, windows and their frames and thresholds for doors  Free  A  
7308 40  –  Equipment for scaffolding, shuttering, propping or pit-propping  
7308 40 10  – – Mine supports  Free  A  
7308 40 90  – – Other Free  A  
7308 90  –  OtherEN 15.12.2012 Official Journal of the European Union 541
CN 2007  Description  Base rate Category  Comments  
7308 90 10  – – Weirs, sluices, lock-gates, landing stages, fixed docks and other 
maritime and waterway structures  Free  A  
– – Other  
– – – Solely or principally of sheet  
7308 90 51  – – – –  Panels comprising two walls of profiled (ribbed) sheet with 
an insulating core  Free  A  
7308 90 59  – – – –  Other Free  A  
7308 90 99  – – – Other Free  A  
7309 00  Reservoirs, tanks, vats and similar containers for any material 
(other than compressed or liquefied gas), of iron or steel, of a 
capacity exceeding 300 l, whether or not lined or heat-insulated, 
but not fitted with mechanical or thermal equipment  
7309 00 10  –  For gases (other than compressed or liquefied gas)  2,2 A  
– For liquids  
7309 00 30  – – Lined or heat-insulated  2,2 A  
– – Other, of a capacity 
7309 00 51  – – – Exceeding 100 000 l  2,2 A  
7309 00 59  – – – Not exceeding 100 000 l  2,2 A  
7309 00 90  –  For solids  2,2 A  
7310  Tanks, casks, drums, cans, boxes and similar containers, for any 
material (other than compressed or liquefied gas), of iron or steel, 
of a capacity not exceeding 300 l, whether or not lined or heat- 
insulated, but not fitted with mechanical or thermal equipment  
7310 10 00  –  Of a capacity of 50 l or more  2,7 A  
– Of a capacity of less than 50 l  
7310 21  – – Cans which are to be closed by soldering or crimping  
7310 21 11  – – – Cans of a kind used for preserving food  2,7 A  
7310 21 19  – – – Cans of a kind used for preserving drink  2,7 A  
– – – Other, with a wall thickness of  
7310 21 91  – – – –  Less than 0,5 mm  2,7 A  
7310 21 99  – – – –  0,5 mm or more  2,7 A  
7310 29  – – Other 
7310 29 10  – – – With a wall thickness of less than 0,5 mm  2,7 A  
7310 29 90  – – – With a wall thickness of 0,5 mm or more  2,7 AEN 542 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7311 00  Containers for compressed or liquefied gas, of iron or steel  
7311 00 10  –  Seamless  2,7 A  
– Other, of a capacity of 
7311 00 91  – – Less than 1 000 l  2,7 A  
7311 00 99  – – 1 000 l or more  2,7 A  
7312  Stranded wire, ropes, cables, plaited bands, slings and the like, of 
iron or steel, not electrically insulated  
7312 10  –  Stranded wire, ropes and cables  
7312 10 20  – – Of stainless steel  Free  A  
– – Other, with a maximum cross-sectional dimension  
– – – Not exceeding 3 mm  
7312 10 41  – – – – Plated or coated with copper-zinc alloys (brass)  Free  A  
7312 10 49  – – – – Other Free  A  
– – – Exceeding 3 mm  
– – – –  Stranded wire  
7312 10 61  – – – – –  Not coated  Free  A  
– – – – –  Coated 
7312 10 65  – – – – – –  Plated or coated with zinc  Free  A  
7312 10 69  – – – – – –  Other Free  A  
– – – –  Ropes and cables (including locked coil ropes)  
– – – – –  Not coated or only plated or coated with zinc, with a 
maximum cross-sectional dimension  
7312 10 81  – – – – – –  Exceeding 3 mm but not exceeding 12 mm  Free  A  
7312 10 83  – – – – – –  Exceeding 12 mm but not exceeding 24 mm  Free  A  
7312 10 85  – – – – – –  Exceeding 24 mm but not exceeding 48 mm  Free  A  
7312 10 89  – – – – – –  Exceeding 48 mm  Free  A  
7312 10 98  – – – – –  Other Free  A  
7312 90 00  –  Other Free  A  
7313 00 00  Barbed wire of iron or steel; twisted hoop or single flat wire, 
barbed or not, and loosely twisted double wire, of a kind used 
for fencing, of iron or steel  Free  AEN 15.12.2012 Official Journal of the European Union 543
CN 2007  Description  Base rate Category  Comments  
7314  Cloth (including endless bands), grill, netting and fencing, of iron 
or steel wire; expanded metal of iron or steel  
– Woven cloth 
7314 12 00  – – Endless bands for machinery, of stainless steel  Free  A  
7314 14 00  – – Other woven cloth, of stainless steel  Free  A  
7314 19 00  – – Other Free  A  
7314 20  –  Grill, netting and fencing, welded at the intersection, of wire with 
a maximum cross-sectional dimension of 3 mm or more and 
having a mesh size of 100 cm  2 or more  
7314 20 10  – – Of ribbed wire  Free  A  
7314 20 90  – – Other Free  A  
– Other grill, netting and fencing, welded at the intersection  
7314 31 00  – – Plated or coated with zinc  Free  A  
7314 39 00  – – Other Free  A  
– Other cloth, grill, netting and fencing  
7314 41  – – Plated or coated with zinc  
7314 41 10  – – – Hexagonal netting  Free  A  
7314 41 90  – – – Other Free  A  
7314 42  – – Coated with plastics  
7314 42 10  – – – Hexagonal netting  Free  A  
7314 42 90  – – – Other Free  A  
7314 49 00  – – Other Free  A  
7314 50 00  –  Expanded metal  Free  A  
7315  Chain and parts thereof, of iron or steel  
– Articulated link chain and parts thereof  
7315 11  – – Roller chain  
7315 11 10  – – – Of a kind used for cycles and motorcycles  2,7 A  
7315 11 90  – – – Other 2,7 A  
7315 12 00  – – Other chain 2,7 A  
7315 19 00  – – Parts  2,7 AEN 544 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7315 20 00  –  Skid chain  2,7 A  
– Other chain 
7315 81 00  – – Stud-link  2,7 A  
7315 82  – – Other, welded link  
7315 82 10  – – – The constituent material of which has a maximum cross- 
sectional dimension of 16 mm or less  2,7 A  
7315 82 90  – – – The constituent material of which has a maximum cross- 
sectional dimension of more than 16 mm  2,7 A  
7315 89 00  – – Other 2,7 A  
7315 90 00  –  Other parts  2,7 A  
7316 00 00  Anchors, grapnels and parts thereof, of iron or steel  2,7 A  
7317 00  Nails, tacks, drawing pins, corrugated nails, staples (other than 
those of heading 8305) and similar articles, of iron or steel, 
whether or not with heads of other material, but excluding such 
articles with heads of copper  
7317 00 10  –  Drawing pins  Free  A  
– Other  
– – Cold-pressed from wire  
7317 00 20  – – – Nails in strips or coils  Free  A  
7317 00 40  – – – Nails of steel containing by weight 0,5 % or more of carbon, 
hardened  Free  A  
– – – Other 
7317 00 61  – – – – Plated or coated with zinc  Free  A  
7317 00 69  – – – – Other Free  A  
7317 00 90  – – Other Free  A  
7318  Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, 
cotter pins, washers (including spring washers) and similar 
articles, of iron or steel  
– Threaded articles  
7318 11 00  – – Coach screws  3,7 A  
7318 12  – – Other wood screws  
7318 12 10  – – – Of stainless steel  3,7 A  
7318 12 90  – – – Other 3,7 A  
7318 13 00  – – Screw hooks and screw rings  3,7 AEN 15.12.2012 Official Journal of the European Union 545
CN 2007  Description  Base rate Category  Comments  
7318 14  – – Self-tapping screws  
7318 14 10  – – – Of stainless steel  3,7 A  
– – – Other 
7318 14 91  – – – –  Spaced-thread screws  3,7 A  
7318 14 99  – – – –  Other 3,7 A  
7318 15  – – Other screws and bolts, whether or not with their nuts or 
washers  
7318 15 10  – – – Screws, turned from bars, rods, profiles, or wire, of solid 
section, of a shank thickness not exceeding 6 mm  3,7 A  
– – – Other 
7318 15 20  – – – –  For fixing railway track construction material  3,7 A  
– – – –  Other  
– – – – –  Without heads  
7318 15 30  – – – – – –  Of stainless steel  3,7 A  
– – – – – –  Other, with a tensile strength  
7318 15 41  – – – – – – –  Of less than 800 MPa  3,7 A  
7318 15 49  – – – – – – –  Of 800 MPa or more  3,7 A  
– – – – –  With heads  
– – – – – –  Slotted and cross-recessed screws  
7318 15 51  – – – – – – –  Of stainless steel  3,7 A  
7318 15 59  – – – – – – –  Other 3,7 A  
– – – – – –  Hexagon socket head screws  
7318 15 61  – – – – – – –  Of stainless steel  3,7 A  
7318 15 69  – – – – – – –  Other 3,7 A  
– – – – – –  Hexagon bolts  
7318 15 70  – – – – – – –  Of stainless steel  3,7 A  
– – – – – – –  Other, with a tensile strength  
7318 15 81  – – – – – – – –  Of less than 800 MPa  3,7 A  
7318 15 89  – – – – – – – –  Of 800 MPa or more  3,7 A  
7318 15 90  – – – – – –  Other 3,7 AEN 546 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7318 16  – – Nuts  
7318 16 10  – – – Turned from bars, rods, profiles, or wire, of solid section, of a 
hole diameter not exceeding 6 mm  3,7 A  
– – – Other 
7318 16 30  – – – – Of stainless steel  3,7 A  
– – – –  Other 
7318 16 50  – – – – –  Self-locking nuts  3,7 A  
– – – – –  Other, with an inside diameter  
7318 16 91  – – – – – –  Not exceeding 12 mm  3,7 A  
7318 16 99  – – – – – –  Exceeding 12 mm  3,7 A  
7318 19 00  – – Other 3,7 A  
– Non-threaded articles  
7318 21 00  – – Spring washers and other lock washers  3,7 A  
7318 22 00  – – Other washers  3,7 A  
7318 23 00  – – Rivets  3,7 A  
7318 24 00  – – Cotters and cotter pins  3,7 A  
7318 29 00  – – Other 3,7 A  
7319  Sewing needles, knitting needles, bodkins, crochet hooks, 
embroidery stilettos and similar articles, for use in the hand, of 
iron or steel; safety pins and other pins of iron or steel, not 
elsewhere specified or included  
7319 20 00  –  Safety pins  2,7 A  
7319 30 00  –  Other pins  2,7 A  
7319 90  –  Other 
7319 90 10  – – Sewing, darning or embroidery needles  2,7 A  
7319 90 90  – – Other 2,7 A  
7320  Springs and leaves for springs, of iron or steel  
7320 10  –  Leaf-springs and leaves therefor  
– – Hot-worked  
7320 10 11  – – – Laminated springs and leaves therefor  2,7 A  
7320 10 19  – – – Other 2,7 AEN 15.12.2012 Official Journal of the European Union 547
CN 2007  Description  Base rate Category  Comments  
7320 10 90  – – Other 2,7 A  
7320 20  –  Helical springs  
7320 20 20  – – Hot-worked  2,7 A  
– – Other 
7320 20 81  – – – Coil compression springs  2,7 A  
7320 20 85  – – – Coil tension springs  2,7 A  
7320 20 89  – – – Other 2,7 A  
7320 90  –  Other 
7320 90 10  – – Flat spiral springs  2,7 A  
7320 90 30  – – Discs springs  2,7 A  
7320 90 90  – – Other 2,7 A  
7321  Stoves, ranges, grates, cookers (including those with subsidiary 
boilers for central heating), barbecues, braziers, gas rings, plate 
warmers and similar non-electric domestic appliances, and parts 
thereof, of iron or steel  
– Cooking appliances and plate warmers  
7321 11  – – For gas fuel or for both gas and other fuels  
7321 11 10  – – – With oven, including separate ovens  2,7 A  
7321 11 90  – – – Other 2,7 A  
7321 12 00  – – For liquid fuel  2,7 A  
7321 19 00  – – Other, including appliances for solid fuel  2,7 A  
– Other appliances 
7321 81  – – For gas fuel or for both gas and other fuels  
7321 81 10  – – – With exhaust outlet  2,7 A  
7321 81 90  – – – Other 2,7 A  
7321 82  – – For liquid fuel  
7321 82 10  – – – With exhaust outlet  2,7 A  
7321 82 90  – – – Other 2,7 A  
7321 89 00  – – Other, including appliances for solid fuel  2,7 A  
7321 90 00  –  Parts  2,7 AEN 548 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7322  Radiators for central heating, not electrically heated, and parts 
thereof, of iron or steel; air heaters and hot-air distributors 
(including distributors which can also distribute fresh or 
conditioned air), not electrically heated, incorporating a motor- 
driven fan or blower, and parts thereof, of iron or steel  
– Radiators and parts thereof  
7322 11 00  – – Of cast iron  3,2 A  
7322 19 00  – – Other 3,2 A  
7322 90 00  –  Other 3,2 A  
7323  Table, kitchen or other household articles and parts thereof, of iron 
or steel; iron or steel wool; pot scourers and scouring or polishing 
pads, gloves and the like, of iron or steel  
7323 10 00  –  Iron or steel wool; pot scourers and scouring or polishing pads, 
gloves and the like  3,2 A  
– Other 
7323 91 00  – – Of cast iron, not enamelled  3,2 A  
7323 92 00  – – Of cast iron, enamelled  3,2 A  
7323 93  – – Of stainless steel  
7323 93 10  – – – Articles for table use  3,2 A  
7323 93 90  – – – Other 3,2 A  
7323 94  – – Of iron (other than cast iron) or steel, enamelled  
7323 94 10  – – – Articles for table use  3,2 A  
7323 94 90  – – – Other 3,2 A  
7323 99  – – Other 
7323 99 10  – – – Articles for table use  3,2 A  
– – – Other 
7323 99 91  – – – – Varnished or painted  3,2 A  
7323 99 99  – – – – Other 3,2 A  
7324  Sanitary ware and parts thereof, of iron or steel  
7324 10 00  –  Sinks and washbasins, of stainless steel  2,7 A  
– Baths 
7324 21 00  – – Of cast iron, whether or not enamelled  3,2 A  
7324 29 00  – – Other 3,2 AEN 15.12.2012 Official Journal of the European Union 549
CN 2007  Description  Base rate Category  Comments  
7324 90 00  –  Other, including parts  3,2 A  
7325  Other cast articles of iron or steel  
7325 10  –  Of non-malleable cast iron  
7325 10 50  – – Surface and valve boxes  1,7 A  
– – Other 
7325 10 92  – – – For sewage, water, etc., systems  1,7 A  
7325 10 99  – – – Other 1,7 A  
– Other 
7325 91 00  – – Grinding balls and similar articles for mills  2,7 A  
7325 99  – – Other 
7325 99 10  – – – Of malleable cast iron  2,7 A  
7325 99 90  – – – Other 2,7 A  
7326  Other articles of iron or steel  
– Forged or stamped, but not further worked  
7326 11 00  – – Grinding balls and similar articles for mills  2,7 A  
7326 19  – – Other 
7326 19 10  – – – Open-die forged  2,7 A  
7326 19 90  – – – Other 2,7 A  
7326 20  –  Articles of iron or steel wire  
7326 20 30  – – Small cages and aviaries  2,7 A  
7326 20 50  – – Wire baskets  2,7 A  
7326 20 80  – – Other 2,7 A  
7326 90  –  Other 
7326 90 10  – – Snuffboxes, cigarette cases, cosmetic and powder boxes and 
cases, and similar pocket articles  2,7 A  
7326 90 30  – – Ladders and steps  2,7 A  
7326 90 40  – – Pallets and similar platforms for handling goods  2,7 A  
7326 90 50  – – Reels for cables, piping and the like  2,7 A  
7326 90 60  – – Non-mechanical ventilators, guttering, hooks and like articles 
used in the building industry  2,7 AEN 550 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7326 90 70  – – Perforated buckets and similar articles of sheet used to filter 
water at the entrance to drains  2,7 A  
– – Other articles of iron or steel  
7326 90 91  – – – Open-die forged  2,7 A  
7326 90 93  – – – Closed-die forged  2,7 A  
7326 90 95  – – – Sintered  2,7 A  
7326 90 98  – – – Other 2,7 A  
74 CHAPTER 74 - COPPER AND ARTICLES THEREOF  
7401 00 00  Copper mattes; cement copper (precipitated copper)  Free  A  
7402 00 00  Unrefined copper; copper anodes for electrolytic refining  Free  A  
7403  Refined copper and copper alloys, unwrought  
– Refined copper 
7403 11 00  – – Cathodes and sections of cathodes  Free  A  
7403 12 00  – – Wire-bars  Free  A  
7403 13 00  – – Billets  Free  A  
7403 19 00  – – Other Free  A  
– Copper alloys 
7403 21 00  – – Copper-zinc base alloys (brass)  Free  A  
7403 22 00  – – Copper-tin base alloys (bronze)  Free  A  
7403 29 00  – – Other copper alloys (other than master alloys of heading 7405)  Free  A  
7404 00  Copper waste and scrap  
7404 00 10  –  Of refined copper  Free  A  
– Of copper alloys 
7404 00 91  – – Of copper-zinc base alloys (brass)  Free  A  
7404 00 99  – – Other Free  A  
7405 00 00  Master alloys of copper  Free  A  
7406  Copper powders and flakes  
7406 10 00  –  Powders of non-lamellar structure  Free  A  
7406 20 00  –  Powders of lamellar structure; flakes  Free  A  
7407  Copper bars, rods and profilesEN 15.12.2012 Official Journal of the European Union 551
CN 2007  Description  Base rate Category  Comments  
7407 10 00  –  Of refined copper  4,8 A  
– Of copper alloys 
7407 21  – – Of copper-zinc base alloys (brass)  
7407 21 10  – – – Bars and rods  4,8 A  
7407 21 90  – – – Profiles  4,8 A  
7407 29  – – Other 
7407 29 10  – – – Of copper-nickel base alloys (cupro-nickel) or copper-nickel- 
zinc base alloys (nickel silver)  4,8 A  
7407 29 90  – – – Other 4,8 A  
7408  Copper wire  
– Of refined copper  
7408 11 00  – – Of which the maximum cross-sectional dimension exceeds 6 
mm  4,8 A  
7408 19  – – Other 
7408 19 10  – – – Of which the maximum cross-sectional dimension exceeds 0,5 
mm  4,8 A  
7408 19 90  – – – Of which the maximum cross-sectional dimension does not 
exceed 0,5 mm  4,8 A  
– Of copper alloys 
7408 21 00  – – Of copper-zinc base alloys (brass)  4,8 A  
7408 22 00  – – Of copper-nickel base alloys (cupro-nickel) or copper-nickel- 
zinc base alloys (nickel silver)  4,8 A  
7408 29 00  – – Other 4,8 A  
7409  Copper plates, sheets and strip, of a thickness exceeding 
0,15 mm  
– Of refined copper  
7409 11 00  – – In coils  4,8 A  
7409 19 00  – – Other 4,8 A  
– Of copper-zinc base alloys (brass)  
7409 21 00  – – In coils  4,8 A  
7409 29 00  – – Other 4,8 A  
– Of copper-tin base alloys (bronze)  
7409 31 00  – – In coils  4,8 AEN 552 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7409 39 00  – – Other 4,8 A  
7409 40  –  Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc 
base alloys (nickel silver)  
7409 40 10  – – Of copper-nickel base alloys (cupro-nickel)  4,8 A  
7409 40 90  – – Of copper-nickel-zinc base alloys (nickel silver)  4,8 A  
7409 90 00  –  Of other copper alloys 4,8 A  
7410  Copper foil (whether or not printed or backed with paper, paper ­
board, plastics or similar backing materials) of a thickness 
(excluding any backing) not exceeding 0,15 mm  
– Not backed  
7410 11 00  – – Of refined copper  5,2 A  
7410 12 00  – – Of copper alloys 5,2 A  
– Backed 
7410 21 00  – – Of refined copper  5,2 A  
7410 22 00  – – Of copper alloys 5,2 A  
7411  Copper tubes and pipes  
7411 10  –  Of refined copper  
– – Straight, of a wall thickness  
7411 10 11  – – – Exceeding 0,6 mm  4,8 A  
7411 10 19  – – – Not exceeding 0,6 mm  4,8 A  
7411 10 90  – – Other 4,8 A  
– Of copper alloys 
7411 21  – – Of copper-zinc base alloys (brass)  
7411 21 10  – – – Straight  4,8 A  
7411 21 90  – – – Other 4,8 A  
7411 22 00  – – Of copper-nickel base alloys (cupro-nickel) or copper-nickel- 
zinc base alloys (nickel silver)  4,8 A  
7411 29 00  – – Other 4,8 A  
7412  Copper tube or pipe fittings (for example, couplings, elbows, 
sleeves)  
7412 10 00  –  Of refined copper  5,2 A  
7412 20 00  –  Of copper alloys 5,2 AEN 15.12.2012 Official Journal of the European Union 553
CN 2007  Description  Base rate Category  Comments  
7413 00  Stranded wire, cables, plaited bands and the like, of copper, not 
electrically insulated  
7413 00 20  –  Of refined copper  5,2 A  
7413 00 80  –  Of copper alloys 5,2 A  
7415  Nails, tacks, drawing pins, staples (other than those of heading 
8305) and similar articles, of copper or of iron or steel with 
heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, 
cotter pins, washers (including spring washers) and similar articles, 
of copper  
7415 10 00  –  Nails and tacks, drawing pins, staples and similar articles  4  A  
– Other articles, not threaded  
7415 21 00  – – Washers (including spring washers)  3  A  
7415 29 00  – – Other 3  A  
– Other threaded articles  
7415 33 00  – – Screws; bolts and nuts  3  A  
7415 39 00  – – Other 3  A  
7418  Table, kitchen or other household articles and parts thereof, of 
copper; pot scourers and scouring or polishing pads, gloves and 
the like, of copper; sanitary ware and parts thereof, of copper  
– Table, kitchen or other household articles and parts thereof; pot 
scourers and scouring or polishing pads, gloves and the like  
7418 11 00  – – Pot scourers and scouring or polishing pads, gloves and the like  3  A  
7418 19  – – Other 
7418 19 10  – – – Cooking or heating apparatus of a kind used for domestic 
purposes, non-electric, and parts thereof  4 A  
7418 19 90  – – – Other 3  A  
7418 20 00  –  Sanitary ware and parts thereof  3  A  
7419  Other articles of copper  
7419 10 00  –  Chain and parts thereof  3  A  
– Other 
7419 91 00  – – Cast, moulded, stamped or forged, but not further worked  3  A  
7419 99  – – Other 
7419 99 10  – – – Cloth (including endless bands), grill and netting, of wire of 
which no cross-sectional dimension exceeds 6 mm; expanded 
metal  4,3 AEN 554 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7419 99 30  – – – Springs  4  A  
7419 99 90  – – – Other 3  A  
75 CHAPTER 75 - NICKEL AND ARTICLES THEREOF  
7501  Nickel mattes, nickel oxide sinters and other intermediate products 
of nickel metallurgy  
7501 10 00  –  Nickel mattes  Free  A  
7501 20 00  –  Nickel oxide sinters and other intermediate products of nickel 
metallurgy  Free  A  
7502  Unwrought nickel  
7502 10 00  –  Nickel, not alloyed  Free  A  
7502 20 00  –  Nickel alloys  Free  A  
7503 00  Nickel waste and scrap  
7503 00 10  –  Of nickel, not alloyed  Free  A  
7503 00 90  –  Of nickel alloys  Free  A  
7504 00 00  Nickel powders and flakes  Free  A  
7505  Nickel bars, rods, profiles and wire  
– Bars, rods and profiles  
7505 11 00  – – Of nickel, not alloyed  Free  A  
7505 12 00  – – Of nickel alloys  2,9 A  
– Wire  
7505 21 00  – – Of nickel, not alloyed  Free  A  
7505 22 00  – – Of nickel alloys  2,9 A  
7506  Nickel plates, sheets, strip and foil 
7506 10 00  –  Of nickel, not alloyed  Free  A  
7506 20 00  –  Of nickel alloys  3,3 A  
7507  Nickel tubes, pipes and tube or pipe fittings (for example, coup ­
lings, elbows, sleeves)  
– Tubes and pipes  
7507 11 00  – – Of nickel, not alloyed  Free  A  
7507 12 00  – – Of nickel alloys  Free  A  
7507 20 00  –  Tube or pipe fittings  2,5 AEN 15.12.2012 Official Journal of the European Union 555
CN 2007  Description  Base rate Category  Comments  
7508  Other articles of nickel  
7508 10 00  –  Cloth, grill and netting, of nickel wire  Free  A  
7508 90 00  –  Other Free  A  
76 CHAPTER 76 - ALUMINIUM AND ARTICLES THEREOF  
7601  Unwrought aluminium  
7601 10 00  –  Aluminium, not alloyed  6  C  
7601 20  –  Aluminium alloys  
7601 20 10  – – Primary  6  C  
– – Secondary  
7601 20 91  – – – In ingots or in liquid state  6  C  
7601 20 99  – – – Other 6  C  
7602 00  Aluminium waste and scrap  
– Waste  
7602 00 11  – – Turnings, shavings, chips, milling waste, sawdust and filings; 
waste of coloured, coated or bonded sheets and foil, of a 
thickness (excluding any backing) not exceeding 0,2 mm  Free  A  
7602 00 19  – – Other (including factory rejects)  Free  A  
7602 00 90  –  Scrap Free  A  
7603  Aluminium powders and flakes  
7603 10 00  –  Powders of non-lamellar structure  5  A  
7603 20 00  –  Powders of lamellar structure; flakes  5  A  
7604  Aluminium bars, rods and profiles  
7604 10  –  Of aluminium, not alloyed  
7604 10 10  – – Bars and rods  7,5 A  
7604 10 90  – – Profiles  7,5 A  
– Of aluminium alloys  
7604 21 00  – – Hollow profiles  7,5 A  
7604 29  – – Other 
7604 29 10  – – – Bars and rods  7,5 A  
7604 29 90  – – – Profiles  7,5 AEN 556 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7605  Aluminium wire  
– Of aluminium, not alloyed  
7605 11 00  – – Of which the maximum cross-sectional dimension exceeds 7 
mm  7,5 A  
7605 19 00  – – Other 7,5 A  
– Of aluminium alloys  
7605 21 00  – – Of which the maximum cross-sectional dimension exceeds 7 
mm  7,5 A  
7605 29 00  – – Other 7,5 A  
7606  Aluminium plates, sheets and strip, of a thickness exceeding 0,2 
mm  
– Rectangular (including square)  
7606 11  – – Of aluminium, not alloyed  
7606 11 10  – – – Painted, varnished or coated with plastics  7,5 A  
– – – Other, of a thickness of  
7606 11 91  – – – – Less than 3 mm  7,5 A  
7606 11 93  – – – – Not less than 3 mm but less than 6 mm  7,5 A  
7606 11 99  – – – – Not less than 6 mm  7,5 A  
7606 12  – – Of aluminium alloys  
7606 12 10  – – – Strip for venetian blinds  7,5 A  
– – – Other 
7606 12 50  – – – – Painted, varnished or coated with plastics  7,5 A  
– – – –  Other, of a thickness of  
7606 12 91  – – – – –  Less than 3 mm  7,5 A  
7606 12 93  – – – – –  Not less than 3 mm but less than 6 mm  7,5 A  
7606 12 99  – – – – –  Not less than 6 mm  7,5 A  
– Other 
7606 91 00  – – Of aluminium, not alloyed  7,5 A  
7606 92 00  – – Of aluminium alloys  7,5 AEN 15.12.2012 Official Journal of the European Union 557
CN 2007  Description  Base rate Category  Comments  
7607  Aluminium foil (whether or not printed or backed with paper, 
paperboard, plastics or similar backing materials) of a thickness 
(excluding any backing) not exceeding 0,2 mm  
– Not backed  
7607 11  – – Rolled but not further worked  
7607 11 10  – – – Of a thickness of less than 0,021 mm  7,5 A  
7607 11 90  – – – Of a thickness of not less than 0,021 mm but not more than 
0,2 mm  7,5 A  
7607 19  – – Other 
7607 19 10  – – – Of a thickness of less than 0,021 mm  7,5 A  
– – – Of a thickness of not less than 0,021 mm but not more than 
0,2 mm  
7607 19 91  – – – –  Self-adhesive  7,5 A  
7607 19 99  – – – –  Other 7,5 A  
7607 20  –  Backed 
7607 20 10  – – Of a thickness (excluding any backing) of less than 
0,021 mm  10 A  
– – Of a thickness (excluding any backing) of not less than 0,021 
mm but not more than 0,2 mm  
7607 20 91  – – – Self-adhesive  7,5 A  
7607 20 99  – – – Other 7,5 A  
7608  Aluminium tubes and pipes  
7608 10 00  –  Of aluminium, not alloyed  7,5 A  
7608 20  –  Of aluminium alloys  
7608 20 20  – – Welded  7,5 A  
– – Other 
7608 20 81  – – – Not further worked than extruded  7,5 A  
7608 20 89  – – – Other 7,5 A  
7609 00 00  Aluminium tube or pipe fittings (for example, couplings, elbows, 
sleeves)  5,9 A  
7610  Aluminium structures (excluding prefabricated buildings of heading 
9406) and parts of structures (for example, bridges and bridge- 
sections, towers, lattice masts, roofs, roofing frameworks, doors 
and windows and their frames and thresholds for doors, 
balustrades, pillars and columns); aluminium plates, rods, 
profiles, tubes and the like, prepared for use in structuresEN 558 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7610 10 00  –  Doors, windows and their frames and thresholds for doors  6  A  
7610 90  –  Other 
7610 90 10  – – Bridges and bridge-sections, towers and lattice masts  7  A  
7610 90 90  – – Other 6  A  
7611 00 00  Aluminium reservoirs, tanks, vats and similar containers, for any 
material (other than compressed or liquefied gas), of a capacity 
exceeding 300 litres, whether or not lined or heat-insulated, but 
not fitted with mechanical or thermal equipment  6 A  
7612  Aluminium casks, drums, cans, boxes and similar containers 
(including rigid or collapsible tubular containers), for any 
material (other than compressed or liquefied gas), of a capacity 
not exceeding 300 litres, whether or not lined or heat-insulated, 
but not fitted with mechanical or thermal equipment  
7612 10 00  –  Collapsible tubular containers  6  A  
7612 90  –  Other 
7612 90 10  – – Rigid tubular containers  6  A  
7612 90 20  – – Containers of a kind used for aerosols  6  A  
– – Other, with a capacity of  
7612 90 91  – – – 50 litres or more  6  A  
7612 90 98  – – – Less than 50 litres  6  A  
7613 00 00  Aluminium containers for compressed or liquefied gas  6  A  
7614  Stranded wire, cables, plaited bands and the like, of aluminium, 
not electrically insulated  
7614 10 00  –  With steel core  6  A  
7614 90 00  –  Other 6  A  
7615  Table, kitchen or other household articles and parts thereof, of 
aluminium; pot scourers and scouring or polishing pads, gloves 
and the like, of aluminium; sanitary ware and parts thereof, of 
aluminium  
– Table, kitchen or other household articles and parts thereof; pot 
scourers and scouring or polishing pads, gloves and the like  
7615 11 00  – – Pot scourers and scouring or polishing pads, gloves and the like  6  A  
7615 19  – – Other 
7615 19 10  – – – Cast  6  A  
7615 19 90  – – – Other 6  A  
7615 20 00  –  Sanitary ware and parts thereof  6  AEN 15.12.2012 Official Journal of the European Union 559
CN 2007  Description  Base rate Category  Comments  
7616  Other articles of aluminium  
7616 10 00  –  Nails, tacks, staples (other than those of heading 8305), screws, 
bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and 
similar articles  6 A  
– Other 
7616 91 00  – – Cloth, grill, netting and fencing, of aluminium wire  6  A  
7616 99  – – Other 
7616 99 10  – – – Cast  6  A  
7616 99 90  – – – Other 6  A  
78 CHAPTER 78 - LEAD AND ARTICLES THEREOF  
7801  Unwrought lead  
7801 10 00  –  Refined lead  2,5 A  
– Other 
7801 91 00  – – Containing by weight antimony as the principal other element  2,5 A  
7801 99  – – Other 
7801 99 10  – – – For refining, containing 0,02 % or more by weight of silver 
(bullion lead)  Free A  
– – – Other 
7801 99 91  – – – –  Lead alloys  2,5 A  
7801 99 99  – – – –  Other 2,5 A  
7802 00 00  Lead waste and scrap  Free  A  
7804  Lead plates, sheets, strip and foil; lead powders and flakes  
– Plates, sheets, strip and foil  
7804 11 00  – – Sheets, strip and foil of a thickness (excluding any backing) not 
exceeding 0,2 mm  5 A  
7804 19 00  – – Other 5  A  
7804 20 00  –  Powders and flakes  Free  A  
7806 00  Other articles of lead  
7806 00 10  –  Containers with an anti-radiation lead covering, for the transport 
or storage of radioactive materials (Euratom)  Free  A  
7806 00 30  –  Bars, rods, profiles and wire  5  A  
7806 00 50  –  Tubes, pipes and tube or pipe fittings (for example, couplings, 
elbows, sleeves)  5 AEN 560 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
7806 00 90  –  Other 5  A  
79 CHAPTER 79 - ZINC AND ARTICLES THEREOF  
7901  Unwrought zinc  
– Zinc, not alloyed  
7901 11 00  – – Containing by weight 99,99 % or more of zinc  2,5 A  
7901 12  – – Containing by weight less than 99,99 % of zinc  
7901 12 10  – – – Containing by weight 99,95 % or more but less than 99,99 % 
of zinc  2,5 A  
7901 12 30  – – – Containing by weight 98,5 % or more but less than 99,95 % 
of zinc  2,5 A  
7901 12 90  – – – Containing by weight 97,5 % or more but less than 98,5 % of 
zinc  2,5 A  
7901 20 00  –  Zinc alloys  2,5 A  
7902 00 00  Zinc waste and scrap  Free  A  
7903  Zinc dust, powders and flakes  
7903 10 00  –  Zinc dust  2,5 A  
7903 90 00  –  Other 2,5 A  
7904 00 00  Zinc bars, rods, profiles and wire  5  A  
7905 00 00  Zinc plates, sheets, strip and foil  5  A  
7907 00  Other articles of zinc  
7907 00 10  –  Tubes, pipes and tube or pipe fittings (for example, couplings, 
elbows, sleeves)  5 A  
7907 00 90  –  Other 5  A  
80 CHAPTER 80 - TIN AND ARTICLES THEREOF  
8001  Unwrought tin 
8001 10 00  –  Tin, not alloyed  Free  A  
8001 20 00  –  Tin alloys  Free  A  
8002 00 00  Tin waste and scrap  Free  A  
8003 00 00  Tin bars, rods, profiles and wire  Free  A  
8007 00  Other articles of tin  
8007 00 10  –  Plates, sheets and strip, of a thickness exceeding 0,2 mm  Free  AEN 15.12.2012 Official Journal of the European Union 561
CN 2007  Description  Base rate Category  Comments  
8007 00 30  –  Foil (whether or not printed or backed with paper, paperboard, 
plastics or similar backing materials), of a thickness (excluding 
any backing) not exceeding 0,2 mm; powders and flakes  Free  A  
8007 00 50  –  Tubes, pipes and tube or pipe fittings (for example, couplings, 
elbows, sleeves)  Free A  
8007 00 90  –  Other Free  A  
81 CHAPTER 81 - OTHER BASE METALS; CERMETS; ARTICLES 
THEREOF 
8101  Tungsten (wolfram) and articles thereof, including waste and scrap  
8101 10 00  –  Powders  5  B  
– Other 
8101 94 00  – – Unwrought tungsten, including bars and rods obtained simply 
by sintering  5 B  
8101 96 00  – – Wire  6  A  
8101 97 00  – – Waste and scrap  Free  A  
8101 99  – – Other 
8101 99 10  – – – Bars and rods, other than those obtained simply by sintering, 
profiles, plates, sheets, strip and foil  6 A  
8101 99 90  – – – Other 7  A  
8102  Molybdenum and articles thereof, including waste and scrap  
8102 10 00  –  Powders  4  B  
– Other 
8102 94 00  – – Unwrought molybdenum, including bars and rods obtained 
simply by sintering  3 B  
8102 95 00  – – Bars and rods, other than those obtained simply by sintering, 
profiles, plates, sheets, strip and foil  5 A  
8102 96 00  – – Wire  6,1 A  
8102 97 00  – – Waste and scrap  Free  A  
8102 99 00  – – Other 7  A  
8103  Tantalum and articles thereof, including waste and scrap  
8103 20 00  –  Unwrought tantalum, including bars and rods obtained simply 
by sintering; powders  Free A  
8103 30 00  –  Waste and scrap  Free  A  
8103 90  –  OtherEN 562 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8103 90 10  – – Bars and rods, other than those obtained simply by sintering, 
profiles, wire, plates, sheets, strip and foil  3 A  
8103 90 90  – – Other 4  A  
8104  Magnesium and articles thereof, including waste and scrap  
– Unwrought magnesium  
8104 11 00  – – Containing at least 99,8 % by weight of magnesium  5,3 B  
8104 19 00  – – Other 4  B  
8104 20 00  –  Waste and scrap  Free  A  
8104 30 00  –  Raspings, turnings and granules, graded according to size; 
powders 4 A  
8104 90 00  –  Other 4  A  
8105  Cobalt mattes and other intermediate products of cobalt metal ­
lurgy; cobalt and articles thereof, including waste and scrap  
8105 20 00  –  Cobalt mattes and other intermediate products of cobalt metal ­
lurgy; unwrought cobalt; powders  Free A  
8105 30 00  –  Waste and scrap  Free  A  
8105 90 00  –  Other 3  A  
8106 00  Bismuth and articles thereof, including waste and scrap  
8106 00 10  –  Unwrought bismuth; waste and scrap; powders  Free  A  
8106 00 90  –  Other 2  A  
8107  Cadmium and articles thereof, including waste and scrap  
8107 20 00  –  Unwrought cadmium; powders  3  B  
8107 30 00  –  Waste and scrap  Free  A  
8107 90 00  –  Other 4  A  
8108  Titanium and articles thereof, including waste and scrap  
8108 20 00  –  Unwrought titanium; powders  5  B  
8108 30 00  –  Waste and scrap  5  B  
8108 90  –  Other 
8108 90 30  – – Bars, rods, profiles and wire  7  A  
8108 90 50  – – Plates, sheets, strip and foil  7  A  
8108 90 60  – – Tubes and pipes  7  AEN 15.12.2012 Official Journal of the European Union 563
CN 2007  Description  Base rate Category  Comments  
8108 90 90  – – Other 7  A  
8109  Zirconium and articles thereof, including waste and scrap  
8109 20 00  –  Unwrought zirconium; powders  5  B  
8109 30 00  –  Waste and scrap  Free  A  
8109 90 00  –  Other 9  A  
8110  Antimony and articles thereof, including waste and scrap  
8110 10 00  –  Unwrought antimony; powders  7  C  
8110 20 00  –  Waste and scrap  Free  A  
8110 90 00  –  Other 7  A  
8111 00  Manganese and articles thereof, including waste and scrap  
– Unwrought manganese; waste and scrap; powders  
8111 00 11  – – Unwrought manganese; powders  Free  A  
8111 00 19  – – Waste and scrap  Free  A  
8111 00 90  –  Other 5  A  
8112  Beryllium, chromium, germanium, vanadium, gallium, hafnium, 
indium, niobium (columbium), rhenium and thallium, and 
articles of these metals, including waste and scrap  
– Beryllium  
8112 12 00  – – Unwrought; powders  Free  A  
8112 13 00  – – Waste and scrap  Free  A  
8112 19 00  – – Other 3  A  
– Chromium  
8112 21  – – Unwrought; powders  
8112 21 10  – – – Alloys containing more than 10 % by weight of nickel  Free  A  
8112 21 90  – – – Other 3  B  
8112 22 00  – – Waste and scrap  Free  A  
8112 29 00  – – Other 5  A  
– Thallium 
8112 51 00  – – Unwrought; powders  1,5 A  
8112 52 00  – – Waste and scrap  Free  AEN 564 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8112 59 00  – – Other 3  B  
– Other 
8112 92  – – Unwrought; waste and scrap; powders  
8112 92 10  – – – Hafnium (celtium)  3  B  
– – – Niobium (columbium); rhenium; gallium; indium; vanadium; 
germanium  
8112 92 21  – – – – Waste and scrap  Free  A  
– – – –  Other 
8112 92 31  – – – – –  Niobium (columbium); rhenium  3  B  
8112 92 81  – – – – –  Indium  2  A  
8112 92 89  – – – – –  Gallium  1,5 A  
8112 92 91  – – – – –  Vanadium  Free  A  
8112 92 95  – – – – –  Germanium  4,5 B  
8112 99  – – Other 
8112 99 20  – – – Hafnium (celtium); germanium  7  A  
8112 99 30  – – – Niobium (columbium); rhenium  9  A  
8112 99 70  – – – Gallium; indium; vanadium  3  A  
8113 00  Cermets and articles thereof, including waste and scrap  
8113 00 20  –  Unwrought  4  B  
8113 00 40  –  Waste and scrap  Free  A  
8113 00 90  –  Other 5  A  
82 CHAPTER 82 - TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND 
FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL  
8201  Hand tools, the following: spades, shovels, mattocks, picks, hoes, 
forks and rakes; axes, billhooks and similar hewing tools; secateurs 
and pruners of any kind; scythes, sickles, hay knives, hedge shears, 
timber wedges and other tools of a kind used in agriculture, 
horticulture or forestry  
8201 10 00  –  Spades and shovels  1,7 A  
8201 20 00  –  Forks  1,7 A  
8201 30 00  –  Mattocks, picks, hoes and rakes  1,7 A  
8201 40 00  –  Axes, billhooks and similar hewing tools  1,7 AEN 15.12.2012 Official Journal of the European Union 565
CN 2007  Description  Base rate Category  Comments  
8201 50 00  –  Secateurs and similar one-handed pruners and shears (including 
poultry shears)  1,7 A  
8201 60 00  –  Hedge shears, two-handed pruning shears and similar two- 
handed shears  1,7 A  
8201 90 00  –  Other hand tools of a kind used in agriculture, horticulture or 
forestry  1,7 A  
8202  Handsaws; blades for saws of all kinds (including slitting, slotting 
or toothless saw blades)  
8202 10 00  –  Handsaws  1,7 A  
8202 20 00  –  Band saw blades  1,7 A  
– Circular saw blades (including slitting or slotting saw blades)  
8202 31 00  – – With working part of steel  2,7 A  
8202 39 00  – – Other, including parts  2,7 A  
8202 40 00  –  Chainsaw blades  1,7 A  
– Other saw blades  
8202 91 00  – – Straight saw blades, for working metal  2,7 A  
8202 99  – – Other  
– – – With working part of steel  
8202 99 11  – – – –  For working metal  2,7 A  
8202 99 19  – – – –  For working other materials  2,7 A  
8202 99 90  – – – With working part of other materials  2,7 A  
8203  Files, rasps, pliers (including cutting pliers), pincers, tweezers, 
metal-cutting shears, pipe-cutters, bolt croppers, perforating 
punches and similar hand tools  
8203 10 00  –  Files, rasps and similar tools  1,7 A  
8203 20  –  Pliers (including cutting pliers), pincers, tweezers and similar 
tools 
8203 20 10  – – Tweezers  1,7 A  
8203 20 90  – – Other 1,7 A  
8203 30 00  –  Metal-cutting shears and similar tools  1,7 A  
8203 40 00  –  Pipe-cutters, bolt croppers, perforating punches and similar tools  1,7 AEN 566 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8204  Hand-operated spanners and wrenches (including torque meter 
wrenches but not including tap wrenches); interchangeable 
spanner sockets, with or without handles  
– Hand-operated spanners and wrenches  
8204 11 00  – – Non-adjustable  1,7 A  
8204 12 00  – – Adjustable  1,7 A  
8204 20 00  –  Interchangeable spanner sockets, with or without handles  1,7 A  
8205  Hand tools (including glaziers' diamonds), not elsewhere specified 
or included; blowlamps; vices, clamps and the like, other than 
accessories for and parts of, machine tools; anvils; portable 
forges; hand- or pedal-operated grinding wheels with frameworks  
8205 10 00  –  Drilling, threading or tapping tools  1,7 A  
8205 20 00  –  Hammers and sledge hammers  3,7 A  
8205 30 00  –  Planes, chisels, gouges and similar cutting tools for working 
wood 3,7 A  
8205 40 00  –  Screwdrivers  3,7 A  
– Other hand tools (including glaziers' diamonds)  
8205 51 00  – – Household tools  3,7 A  
8205 59  – – Other 
8205 59 10  – – – Tools for masons, moulders, cement workers, plasterers and 
painters  3,7 A  
8205 59 30  – – – Cartridge-operated riveting, wallplugging, etc., tools  2,7 A  
8205 59 90  – – – Other 2,7 A  
8205 60 00  –  Blowlamps 2,7 A  
8205 70 00  –  Vices, clamps and the like  3,7 A  
8205 80 00  –  Anvils; portable forges; hand- or pedal-operated grinding wheels 
with frameworks  2,7 A  
8205 90 00  –  Sets of articles of two or more of the foregoing subheadings  3,7 A  
8206 00 00  Tools of two or more of headings 8202 to 8205, put up in sets 
for retail sale  3,7 A  
8207  Interchangeable tools for hand tools, whether or not power- 
operated, or for machine tools (for example, for pressing, 
stamping, punching, tapping, threading, drilling, boring, broaching, 
milling, turning or screw driving), including dies for drawing or 
extruding metal, and rock-drilling or earth-boring tools  
– Rock-drilling or earth-boring toolsEN 15.12.2012 Official Journal of the European Union 567
CN 2007  Description  Base rate Category  Comments  
8207 13 00  – – With working part of cermets  2,7 A  
8207 19  – – Other, including parts  
8207 19 10  – – – With working part of diamond or agglomerated diamond  2,7 A  
8207 19 90  – – – Other 2,7 A  
8207 20  –  Dies for drawing or extruding metal  
8207 20 10  – – With working part of diamond or agglomerated diamond  2,7 A  
8207 20 90  – – With working part of other materials  2,7 A  
8207 30  –  Tools for pressing, stamping or punching  
8207 30 10  – – For working metal  2,7 A  
8207 30 90  – – Other 2,7 A  
8207 40  –  Tools for tapping or threading  
– – For working metal  
8207 40 10  – – – Tools for tapping 2,7 A  
8207 40 30  – – – Tools for threading  2,7 A  
8207 40 90  – – Other 2,7 A  
8207 50  –  Tools for drilling, other than for rock-drilling  
8207 50 10  – – With working part of diamond or agglomerated diamond  2,7 A  
– – With working part of other materials  
8207 50 30  – – – Masonry drills  2,7 A  
– – – Other  
– – – –  For working metal, with working part  
8207 50 50  – – – – –  Of cermets  2,7 A  
8207 50 60  – – – – –  Of high speed steel  2,7 A  
8207 50 70  – – – – –  Of other materials  2,7 A  
8207 50 90  – – – –  Other 2,7 A  
8207 60  –  Tools for boring or broaching  
8207 60 10  – – With working part of diamond or agglomerated diamond  2,7 A  
– – With working part of other materials  
– – – Tools for boringEN 568 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8207 60 30  – – – – For working metal  2,7 A  
8207 60 50  – – – – Other 2,7 A  
– – – Tools for broaching  
8207 60 70  – – – – For working metal  2,7 A  
8207 60 90  – – – – Other 2,7 A  
8207 70  –  Tools for milling  
– – For working metal, with working part  
8207 70 10  – – – Of cermets  2,7 A  
– – – Of other materials  
8207 70 31  – – – – Shank type  2,7 A  
8207 70 35  – – – – Hobs  2,7 A  
8207 70 38  – – – – Other 2,7 A  
8207 70 90  – – Other 2,7 A  
8207 80  –  Tools for turning  
– – For working metal, with working part  
8207 80 11  – – – Of cermets  2,7 A  
8207 80 19  – – – Of other materials  2,7 A  
8207 80 90  – – Other 2,7 A  
8207 90  –  Other interchangeable tools  
8207 90 10  – – With working part of diamond or agglomerated diamond  2,7 A  
– – With working part of other materials  
8207 90 30  – – – Screwdriver bits  2,7 A  
8207 90 50  – – – Gear-cutting tools  2,7 A  
– – – Other, with working part  
– – – –  Of cermets  
8207 90 71  – – – – –  For working metal  2,7 A  
8207 90 78  – – – – –  Other 2,7 A  
– – – –  Of other materials  
8207 90 91  – – – – –  For working metal  2,7 AEN 15.12.2012 Official Journal of the European Union 569
CN 2007  Description  Base rate Category  Comments  
8207 90 99  – – – – –  Other 2,7 A  
8208  Knives and cutting blades, for machines or for mechanical 
appliances 
8208 10 00  –  For metalworking  1,7 A  
8208 20 00  –  For woodworking  1,7 A  
8208 30  –  For kitchen appliances or for machines used by the food industry  
8208 30 10  – – Circular knives  1,7 A  
8208 30 90  – – Other 1,7 A  
8208 40 00  –  For agricultural, horticultural or forestry machines  1,7 A  
8208 90 00  –  Other 1,7 A  
8209 00  Plates, sticks, tips and the like for tools, unmounted, of cermets  
8209 00 20  –  Indexable inserts  2,7 A  
8209 00 80  –  Other 2,7 A  
8210 00 00  Hand-operated mechanical appliances, weighing 10 kg or less, used 
in the preparation, conditioning or serving of food or drink  2,7 A  
8211  Knives with cutting blades, serrated or not (including pruning 
knives), other than knives of heading 8208, and blades therefor  
8211 10 00  –  Sets of assorted articles  8,5 A  
– Other 
8211 91  – – Table knives having fixed blades  
8211 91 30  – – – Table knives with handle and blade of stainless steel  8,5 A  
8211 91 80  – – – Other 8,5 A  
8211 92 00  – – Other knives having fixed blades  8,5 A  
8211 93 00  – – Knives having other than fixed blades  8,5 A  
8211 94 00  – – Blades 6,7 A  
8211 95 00  – – Handles of base metal  2,7 A  
8212  Razors and razor blades (including razor blade blanks in strips)  
8212 10  –  Razors 
8212 10 10  – – Safety razors with non-replaceable blades  2,7 A  
8212 10 90  – – Other 2,7 A  
8212 20 00  –  Safety razor blades, including razor blade blanks in strips  2,7 AEN 570 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8212 90 00  –  Other parts  2,7 A  
8213 00 00  Scissors, tailors' shears and similar shears, and blades therefor  4,2 A  
8214  Other articles of cutlery (for example, hair clippers, butchers' or 
kitchen cleavers, choppers and mincing knives, paperknives); 
manicure or pedicure sets and instruments (including nail files)  
8214 10 00  –  Paperknives, letter openers, erasing knives, pencil sharpeners and 
blades therefor  2,7 A  
8214 20 00  –  Manicure or pedicure sets and instruments (including nail files)  2,7 A  
8214 90 00  –  Other 2,7 A  
8215  Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter- 
knives, sugar tongs and similar kitchen or tableware  
8215 10  –  Sets of assorted articles containing at least one article plated with 
precious metal  
8215 10 20  – – Containing only articles plated with precious metal  4,7 A  
– – Other 
8215 10 30  – – – Of stainless steel  8,5 A  
8215 10 80  – – – Other 4,7 A  
8215 20  –  Other sets of assorted articles  
8215 20 10  – – Of stainless steel  8,5 A  
8215 20 90  – – Other 4,7 A  
– Other 
8215 91 00  – – Plated with precious metal  4,7 A  
8215 99  – – Other 
8215 99 10  – – – Of stainless steel  8,5 A  
8215 99 90  – – – Other 4,7 A  
83 CHAPTER 83 - MISCELLANEOUS ARTICLES OF BASE METAL  
8301  Padlocks and locks (key, combination or electrically operated), of 
base metal; clasps and frames with clasps, incorporating locks, of 
base metal; keys for any of the foregoing articles, of base metal  
8301 10 00  –  Padlocks  2,7 A  
8301 20 00  –  Locks of a kind used for motor vehicles  2,7 A  
8301 30 00  –  Locks of a kind used for furniture  2,7 AEN 15.12.2012 Official Journal of the European Union 571
CN 2007  Description  Base rate Category  Comments  
8301 40  –  Other locks  
– – Locks of a kind used for doors of buildings  
8301 40 11  – – – Cylinder  2,7 A  
8301 40 19  – – – Other 2,7 A  
8301 40 90  – – Other locks  2,7 A  
8301 50 00  –  Clasps and frames with clasps, incorporating locks  2,7 A  
8301 60 00  –  Parts  2,7 A  
8301 70 00  –  Keys presented separately  2,7 A  
8302  Base metal mountings, fittings and similar articles suitable for 
furniture, doors, staircases, windows, blinds, coachwork, saddlery, 
trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, 
brackets and similar fixtures; castors with mountings of base metal; 
automatic door closers of base metal  
8302 10 00  –  Hinges  2,7 A  
8302 20 00  –  Castors  2,7 A  
8302 30 00  –  Other mountings, fittings and similar articles suitable for motor 
vehicles  2,7 A  
– Other mountings, fittings and similar articles  
8302 41 00  – – Suitable for buildings  2,7 A  
8302 42 00  – – Other, suitable for furniture  2,7 A  
8302 49 00  – – Other 2,7 A  
8302 50 00  –  Hat-racks, hat-pegs, brackets and similar fixtures  2,7 A  
8302 60 00  –  Automatic door closers  2,7 A  
8303 00  Armoured or reinforced safes, strongboxes and doors and safe 
deposit lockers for strongrooms, cash or deed boxes and the 
like, of base metal  
8303 00 10  –  Armoured or reinforced safes and strongboxes  2,7 A  
8303 00 30  –  Armoured or reinforced doors and safe deposit lockers for stron ­
grooms  2,7 A  
8303 00 90  –  Cash or deed boxes and the like  2,7 A  
8304 00 00  Filing cabinets, card-index cabinets, paper trays, paper rests, pen 
trays, office-stamp stands and similar office or desk equipment, of 
base metal, other than office furniture of heading 9403  2,7 A  
8305  Fittings for loose-leaf binders or files, letter clips, letter corners, 
paper clips, indexing tags and similar office articles, of base metal; 
staples in strips (for example, for offices, upholstery, packaging), of 
base metalEN 572 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8305 10 00  –  Fittings for loose-leaf binders or files  2,7 A  
8305 20 00  –  Staples in strips  2,7 A  
8305 90 00  –  Other, including parts  2,7 A  
8306  Bells, gongs and the like, non-electric, of base metal; statuettes and 
other ornaments, of base metal; photograph, picture or similar 
frames, of base metal; mirrors of base metal  
8306 10 00  –  Bells, gongs and the like  Free  A  
– Statuettes and other ornaments  
8306 21 00  – – Plated with precious metal  Free  A  
8306 29  – – Other 
8306 29 10  – – – Of copper  Free  A  
8306 29 90  – – – Of other base metal  Free  A  
8306 30 00  –  Photograph, picture or similar frames; mirrors  2,7 A  
8307  Flexible tubing of base metal, with or without fittings  
8307 10 00  –  Of iron or steel  2,7 A  
8307 90 00  –  Of other base metal  2,7 A  
8308  Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, 
eyelets and the like, of base metal, of a kind used for clothing, 
footwear, awnings, handbags, travel goods or other made-up 
articles, tubular or bifurcated rivets, of base metal; beads and 
spangles of base metal  
8308 10 00  –  Hooks, eyes and eyelets  2,7 A  
8308 20 00  –  Tubular or bifurcated rivets  2,7 A  
8308 90 00  –  Other, including parts  2,7 A  
8309  Stoppers, caps and lids (including crown corks, screw caps and 
pouring stoppers), capsules for bottles, threaded bungs, bung 
covers, seals and other packing accessories, of base metal  
8309 10 00  –  Crown corks  2,7 A  
8309 90  –  Other 
8309 90 10  – – Capsules of lead; capsules of aluminium of a diameter 
exceeding 21 mm  3,7 A  
8309 90 90  – – Other 2,7 A  
8310 00 00  Sign-plates, nameplates, address-plates and similar plates, numbers, 
letters and other symbols, of base metal, excluding those of 
heading 9405  2,7 AEN 15.12.2012 Official Journal of the European Union 573
CN 2007  Description  Base rate Category  Comments  
8311  Wire, rods, tubes, plates, electrodes and similar products, of base 
metal or of metal carbides, coated or cored with flux material, of a 
kind used for soldering, brazing, welding or deposition of metal or 
of metal carbides; wire and rods, of agglomerated base metal 
powder, used for metal spraying  
8311 10  –  Coated electrodes of base metal, for electric arc-welding  
8311 10 10  – – Welding electrodes cored with iron or steel and coated with 
refractory material  2,7 A  
8311 10 90  – – Other 2,7 A  
8311 20 00  –  Cored wire of base metal, for electric arc-welding  2,7 A  
8311 30 00  –  Coated rods and cored wire, of base metal, for soldering, brazing 
or welding by flame  2,7 A  
8311 90 00  –  Other 2,7 A  
XVI SECTION XVI - MACHINERY AND MECHANICAL APPLIANCES; 
ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND 
RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND 
SOUND RECORDERS AND REPRODUCERS, AND PARTS AND 
ACCESSORIES OF SUCH ARTICLES  
84 CHAPTER 84 - NUCLEAR REACTORS, BOILERS, MACHINERY 
AND MECHANICAL APPLIANCES; PARTS THEREOF  
8401  Nuclear reactors; fuel elements (cartridges), non-irradiated, for 
nuclear reactors; machinery and apparatus for isotopic separation  
8401 10 00  –  Nuclear reactors (Euratom)  5,7 A  
8401 20 00  –  Machinery and apparatus for isotopic separation, and parts 
thereof (Euratom)  3,7 A  
8401 30 00  –  Fuel elements (cartridges), non-irradiated (Euratom)  3,7 A  
8401 40 00  –  Parts of nuclear reactors (Euratom)  3,7 A  
8402  Steam or other vapour generating boilers (other than central 
heating hot water boilers capable also of producing low pressure 
steam); superheated water boilers  
– Steam or other vapour generating boilers  
8402 11 00  – – Watertube boilers with a steam production exceeding 45 
tonnes per hour  2,7 A  
8402 12 00  – – Watertube boilers with a steam production not exceeding 45 
tonnes per hour  2,7 A  
8402 19  – – Other vapour generating boilers, including hybrid boilers  
8402 19 10  – – – Firetube boilers  2,7 A  
8402 19 90  – – – Other 2,7 A  
8402 20 00  –  Superheated water boilers  2,7 AEN 574 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8402 90 00  –  Parts  2,7 A  
8403  Central heating boilers other than those of heading 8402  
8403 10  –  Boilers  
8403 10 10  – – Of cast iron  2,7 A  
8403 10 90  – – Other 2,7 A  
8403 90  –  Parts  
8403 90 10  – – Of cast iron  2,7 A  
8403 90 90  – – Other 2,7 A  
8404  Auxiliary plant for use with boilers of heading 8402 or 8403 (for 
example, economisers, superheaters, soot removers, gas recoverers); 
condensers for steam or other vapour power units  
8404 10 00  –  Auxiliary plant for use with boilers of heading 8402 or 8403  2,7 A  
8404 20 00  –  Condensers for steam or other vapour power units  2,7 A  
8404 90 00  –  Parts  2,7 A  
8405  Producer gas or water gas generators, with or without their puri ­
fiers; acetylene gas generators and similar water process gas gener ­
ators, with or without their purifiers  
8405 10 00  –  Producer gas or water gas generators, with or without their 
purifiers; acetylene gas generators and similar water process gas 
generators, with or without their purifiers  1,7 A  
8405 90 00  –  Parts  1,7 A  
8406  Steam turbines and other vapour turbines  
8406 10 00  –  Turbines for marine propulsion  2,7 A  
– Other turbines  
8406 81  – – Of an output exceeding 40 MW  
8406 81 10  – – – Steam turbines for electricity generation  2,7 A  
8406 81 90  – – – Other 2,7 A  
8406 82  – – Of an output not exceeding 40 MW  
– – – Steam turbines for electricity generation, of a power  
8406 82 11  – – – – Not exceeding 10 MW  2,7 A  
8406 82 19  – – – – Exceeding 10 MW  2,7 A  
8406 82 90  – – – Other 2,7 A  
8406 90  –  PartsEN 15.12.2012 Official Journal of the European Union 575
CN 2007  Description  Base rate Category  Comments  
8406 90 10  – – Stator blades, rotors and their blades  2,7 A  
8406 90 90  – – Other 2,7 A  
8407  Spark-ignition reciprocating or rotary internal combustion piston 
engines  
8407 10 00  –  Aircraft engines  1,7 A  
– Marine propulsion engines  
8407 21  – – Outboard motors  
8407 21 10  – – – Of a cylinder capacity not exceeding 325 cm  3 6,2 A  
– – – Of a cylinder capacity exceeding 325 cm  3 
8407 21 91  – – – –  Of a power not exceeding 30 kW  4,2 A  
8407 21 99  – – – –  Of a power exceeding 30 kW  4,2 A  
8407 29  – – Other 
8407 29 20  – – – Of a power not exceeding 200 kW  4,2 A  
8407 29 80  – – – Of a power exceeding 200 kW  4,2 A  
– Reciprocating piston engines of a kind used for the propulsion of 
vehicles of Chapter 87  
8407 31 00  – – Of a cylinder capacity not exceeding 50 cm  3 2,7 A  
8407 32  – – Of a cylinder capacity exceeding 50 cm  3 but not exceeding 250 
cm  3 
8407 32 10  – – – Of a cylinder capacity exceeding 50 cm  3 but not exceeding 
125 cm  3 2,7 A  
8407 32 90  – – – Of a cylinder capacity exceeding 125 cm  3 but not exceeding 
250 cm  3 2,7 A  
8407 33  – – Of a cylinder capacity exceeding 250 cm  3 but not exceeding 
1 000 cm  3 
8407 33 10  – – – For the industrial assembly of: pedestrian-controlled tractors 
of subheading 8701 10; motor vehicles of headings 8703, 
8704 and 8705  2,7 A  
8407 33 90  – – – Other 2,7 A  
8407 34  – – Of a cylinder capacity exceeding 1 000 cm  3 
8407 34 10  – – – For the industrial assembly of: pedestrian-controlled tractors 
of subheading 8701 10; motor vehicles of heading 8703; 
motor vehicles of heading 8704 with an engine of a 
cylinder capacity of less than 2 800 cm  3 ; motor vehicles of 
heading 8705  2,7 A  
– – – OtherEN 576 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8407 34 30  – – – – Used  4,2 A  
– – – –  New, of a cylinder capacity  
8407 34 91  – – – – –  Not exceeding 1 500 cm  3 4,2 A  
8407 34 99  – – – – –  Exceeding 1 500 cm  3 4,2 A  
8407 90  –  Other engines  
8407 90 10  – – Of a cylinder capacity not exceeding 250 cm  3 2,7 A  
– – Of a cylinder capacity exceeding 250 cm  3 
8407 90 50  – – – For the industrial assembly of: pedestrian-controlled tractors 
of subheading 8701 10 ; motor vehicles of heading 8703 ; 
motor vehicles of heading 8704 with an engine of a cylinder 
capacity of less than 2 800 cm  3 ; motor vehicles of heading 
8705  2,7 A  
– – – Other 
8407 90 80  – – – – Of a power not exceeding 10 kW  4,2 A  
8407 90 90  – – – – Of a power exceeding 10 kW  4,2 A  
8408  Compression-ignition internal combustion piston engines (diesel or 
semi-diesel engines)  
8408 10  –  Marine propulsion engines  
– – Used  
8408 10 11  – – – For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of subheading 
8906 10 00  Free  A  
8408 10 19  – – – Other 2,7 A  
– – New, of a power  
– – – Not exceeding 15 kW  
8408 10 22  – – – – For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of subheading 
8906 10 00  Free A  
8408 10 24  – – – – Other 2,7 A  
– – – Exceeding 15 kW but not exceeding 50 kW  
8408 10 26  – – – – For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of subheading 
8906 10 00  Free A  
8408 10 28  – – – – Other 2,7 A  
– – – Exceeding 50 kW but not exceeding 100 kWEN 15.12.2012 Official Journal of the European Union 577
CN 2007  Description  Base rate Category  Comments  
8408 10 31  – – – –  For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of subheading 
8906 10 00  Free  A  
8408 10 39  – – – –  Other 2,7 A  
– – – Exceeding 100 kW but not exceeding 200 kW  
8408 10 41  – – – –  For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of subheading 
8906 10 00  Free  A  
8408 10 49  – – – –  Other 2,7 A  
– – – Exceeding 200 kW but not exceeding 300 kW  
8408 10 51  – – – –  For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of subheading 
8906 10 00  Free  A  
8408 10 59  – – – –  Other 2,7 A  
– – – Exceeding 300 kW but not exceeding 500 kW  
8408 10 61  – – – –  For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of subheading 
8906 10 00  Free  A  
8408 10 69  – – – –  Other 2,7 A  
– – – Exceeding 500 kW but not exceeding 1 000 kW  
8408 10 71  – – – –  For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of subheading 
8906 10 00  Free  A  
8408 10 79  – – – –  Other 2,7 A  
– – – Exceeding 1 000 kW but not exceeding 5 000 kW  
8408 10 81  – – – –  For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of subheading 
8906 10 00  Free  A  
8408 10 89  – – – –  Other 2,7 A  
– – – Exceeding 5 000 kW  
8408 10 91  – – – –  For seagoing vessels of headings 8901 to 8906, tugs of 
subheading 8904 00 10 and warships of subheading 
8906 10 00  Free  A  
8408 10 99  – – – –  Other 2,7 A  
8408 20  –  Engines of a kind used for the propulsion of vehicles of Chapter 
87EN 578 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8408 20 10  – – For the industrial assembly of: pedestrian-controlled tractors of 
subheading 8701 10 ; motor vehicles of heading 8703 ; motor 
vehicles of heading 8704 with an engine of a cylinder capacity 
of less than 2 500 cm  3 ; motor vehicles of heading 8705  2,7 A  
– – Other  
– – – For wheeled agricultural or forestry tractors, of a power  
8408 20 31  – – – – Not exceeding 50 kW  4,2 A  
8408 20 35  – – – – Exceeding 50 kW but not exceeding 100 kW  4,2 A  
8408 20 37  – – – – Exceeding 100 kW  4,2 A  
– – – For other vehicles of Chapter 87, of a power  
8408 20 51  – – – – Not exceeding 50 kW  4,2 A  
8408 20 55  – – – – Exceeding 50 kW but not exceeding 100 kW  4,2 A  
8408 20 57  – – – – Exceeding 100 kW but not exceeding 200 kW  4,2 A  
8408 20 99  – – – – Exceeding 200 kW  4,2 A  
8408 90  –  Other engines  
8408 90 21  – – For rail traction  4,2 A  
– – Other 
8408 90 27  – – – Used  4,2 A  
– – – New, of a power 
8408 90 41  – – – – Not exceeding 15 kW  4,2 A  
8408 90 43  – – – – Exceeding 15 kW but not exceeding 30 kW  4,2 A  
8408 90 45  – – – – Exceeding 30 kW but not exceeding 50 kW  4,2 A  
8408 90 47  – – – – Exceeding 50 kW but not exceeding 100 kW  4,2 A  
8408 90 61  – – – – Exceeding 100 kW but not exceeding 200 kW  4,2 A  
8408 90 65  – – – – Exceeding 200 kW but not exceeding 300 kW  4,2 A  
8408 90 67  – – – – Exceeding 300 kW but not exceeding 500 kW  4,2 A  
8408 90 81  – – – – Exceeding 500 kW but not exceeding 1 000 kW  4,2 A  
8408 90 85  – – – – Exceeding 1 000 kW but not exceeding 5 000 kW  4,2 A  
8408 90 89  – – – – Exceeding 5 000 kW  4,2 A  
8409  Parts suitable for use solely or principally with the engines of 
heading 8407 or 8408EN 15.12.2012 Official Journal of the European Union 579
CN 2007  Description  Base rate Category  Comments  
8409 10 00  –  For aircraft engines  1,7 A  
– Other 
8409 91 00  – – Suitable for use solely or principally with spark-ignition internal 
combustion piston engines  2,7 A  
8409 99 00  – – Other 2,7 A  
8410  Hydraulic turbines, water wheels, and regulators therefor  
– Hydraulic turbines and water wheels  
8410 11 00  – – Of a power not exceeding 1 000 kW  4,5 A  
8410 12 00  – – Of a power exceeding 1 000 kW but not exceeding 10 000 kW  4,5 A  
8410 13 00  – – Of a power exceeding 10 000 kW  4,5 A  
8410 90  –  Parts, including regulators  
8410 90 10  – – Of cast iron or cast steel  4,5 A  
8410 90 90  – – Other 4,5 A  
8411  Turbojets, turbopropellers and other gas turbines  
– Turbojets  
8411 11 00  – – Of a thrust not exceeding 25 kN  3,2 A  
8411 12  – – Of a thrust exceeding 25 kN  
8411 12 10  – – – Of a thrust exceeding 25 kN but not exceeding 44 kN  2,7 A  
8411 12 30  – – – Of a thrust exceeding 44 kN but not exceeding 132 kN  2,7 A  
8411 12 80  – – – Of a thrust exceeding 132 kN  2,7 A  
– Turbopropellers  
8411 21 00  – – Of a power not exceeding 1 100 kW  3,6 A  
8411 22  – – Of a power exceeding 1 100 kW  
8411 22 20  – – – Of a power exceeding 1 100 kW but not exceeding 3 730 kW  2,7 A  
8411 22 80  – – – Of a power exceeding 3 730 kW  2,7 A  
– Other gas turbines  
8411 81 00  – – Of a power not exceeding 5 000 kW  4,1 A  
8411 82  – – Of a power exceeding 5 000 kW  
8411 82 20  – – – Of a power exceeding 5 000 kW but not exceeding 20 000 
kW 4,1 AEN 580 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8411 82 60  – – – Of a power exceeding 20 000 kW but not exceeding 50 000 
kW 4,1 A  
8411 82 80  – – – Of a power exceeding 50 000 kW  4,1 A  
– Parts  
8411 91 00  – – Of turbojets or turbopropellers  2,7 A  
8411 99 00  – – Other 4,1 A  
8412  Other engines and motors  
8412 10 00  –  Reaction engines other than turbojets  2,2 A  
– Hydraulic power engines and motors  
8412 21  – – Linear acting (cylinders)  
8412 21 20  – – – Hydraulic systems  2,7 A  
8412 21 80  – – – Other 2,7 A  
8412 29  – – Other 
8412 29 20  – – – Hydraulic systems  4,2 A  
– – – Other 
8412 29 81  – – – – Hydraulic fluid power motors  4,2 A  
8412 29 89  – – – – Other 4,2 A  
– Pneumatic power engines and motors  
8412 31 00  – – Linear acting (cylinders)  4,2 A  
8412 39 00  – – Other 4,2 A  
8412 80  –  Other 
8412 80 10  – – Steam or other vapour power engines  2,7 A  
8412 80 80  – – Other 4,2 A  
8412 90  –  Parts  
8412 90 20  – – Of reaction engines other than turbojets  1,7 A  
8412 90 40  – – Of hydraulic power engines and motors  2,7 A  
8412 90 80  – – Other 2,7 A  
8413  Pumps for liquids, whether or not fitted with a measuring device; 
liquid elevators  
– Pumps fitted or designed to be fitted with a measuring deviceEN 15.12.2012 Official Journal of the European Union 581
CN 2007  Description  Base rate Category  Comments  
8413 11 00  – – Pumps for dispensing fuel or lubricants, of the type used in 
filling stations or in garages  1,7 A  
8413 19 00  – – Other 1,7 A  
8413 20 00  –  Handpumps, other than those of subheading 8413 11 or 
8413 19  1,7 A  
8413 30  –  Fuel, lubricating or cooling medium pumps for internal 
combustion piston engines  
8413 30 20  – – Injection pumps  1,7 A  
8413 30 80  – – Other 1,7 A  
8413 40 00  –  Concrete pumps  1,7 A  
8413 50  –  Other reciprocating positive displacement pumps  
8413 50 20  – – Hydraulic units  1,7 A  
8413 50 40  – – Dosing and proportioning pumps  1,7 A  
– – Other  
– – – Piston pumps  
8413 50 61  – – – –  Hydraulic fluid power  1,7 A  
8413 50 69  – – – –  Other 1,7 A  
8413 50 80  – – – Other 1,7 A  
8413 60  –  Other rotary positive displacement pumps  
8413 60 20  – – Hydraulic units  1,7 A  
– – Other  
– – – Gear pumps  
8413 60 31  – – – –  Hydraulic fluid power  1,7 A  
8413 60 39  – – – –  Other 1,7 A  
– – – Vane pumps  
8413 60 61  – – – –  Hydraulic fluid power  1,7 A  
8413 60 69  – – – –  Other 1,7 A  
8413 60 70  – – – Screw pumps  1,7 A  
8413 60 80  – – – Other 1,7 A  
8413 70  –  Other centrifugal pumps  
– – Submersible pumpsEN 582 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8413 70 21  – – – Single-stage  1,7 A  
8413 70 29  – – – Multi-stage  1,7 A  
8413 70 30  – – Glandless impeller pumps for heating systems and warm water 
supply 1,7 A  
– – Other, with a discharge outlet diameter  
8413 70 35  – – – Not exceeding 15 mm  1,7 A  
– – – Exceeding 15 mm  
8413 70 45  – – – – Channel impeller pumps and side channel pumps  1,7 A  
– – – –  Radial flow pumps  
– – – – –  Single-stage  
– – – – – –  With single entry impeller  
8413 70 51  – – – – – – –  Monobloc 1,7 A  
8413 70 59  – – – – – – –  Other 1,7 A  
8413 70 65  – – – – – –  With more than one entry impeller  1,7 A  
8413 70 75  – – – – –  Multi-stage  1,7 A  
– – – –  Other centrifugal pumps  
8413 70 81  – – – – –  Single-stage  1,7 A  
8413 70 89  – – – – –  Multi-stage  1,7 A  
– Other pumps; liquid elevators  
8413 81 00  – – Pumps  1,7 A  
8413 82 00  – – Liquid elevators  1,7 A  
– Parts  
8413 91 00  – – Of pumps 1,7 A  
8413 92 00  – – Of liquid elevators  1,7 A  
8414  Air or vacuum pumps, air or other gas compressors and fans; 
ventilating or recycling hoods incorporating a fan, whether or 
not fitted with filters  
8414 10  –  Vacuum pumps  
8414 10 20  – – For use in semiconductor production  1,7 A  
– – OtherEN 15.12.2012 Official Journal of the European Union 583
CN 2007  Description  Base rate Category  Comments  
8414 10 25  – – – Rotary piston pumps, sliding vane rotary pumps, molecular 
drag pumps and Roots pumps  1,7 A  
– – – Other 
8414 10 81  – – – –  Diffusion pumps, cryopumps and adsorption pumps  1,7 A  
8414 10 89  – – – –  Other 1,7 A  
8414 20  –  Hand- or foot-operated air pumps  
8414 20 20  – – Handpumps for cycles  1,7 A  
8414 20 80  – – Other 2,2 A  
8414 30  –  Compressors of a kind used in refrigerating equipment  
8414 30 20  – – Of a power not exceeding 0,4 kW  2,2 A  
– – Of a power exceeding 0,4 kW  
8414 30 81  – – – Hermetic or semi-hermetic  2,2 A  
8414 30 89  – – – Other 2,2 A  
8414 40  –  Air compressors mounted on a wheeled chassis for towing  
8414 40 10  – – Giving a flow per minute not exceeding 2 m  3 2,2 A  
8414 40 90  – – Giving a flow per minute exceeding 2 m  3 2,2 A  
– Fans  
8414 51 00  – – Table, floor, wall, window, ceiling or roof fans, with a self- 
contained electric motor of an output not exceeding 125 W  3,2 A  
8414 59  – – Other 
8414 59 20  – – – Axial fans  2,3 A  
8414 59 40  – – – Centrifugal fans  2,3 A  
8414 59 80  – – – Other 2,3 A  
8414 60 00  –  Hoods having a maximum horizontal side not exceeding 120 cm  2,7 A  
8414 80  –  Other  
– – Turbo-compressors  
8414 80 11  – – – Single-stage  2,2 A  
8414 80 19  – – – Multi-stage  2,2 A  
– – Reciprocating displacement compressors, having a gauge 
pressure capacity of  
– – – Not exceeding 15 bar, giving a flow per hourEN 584 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8414 80 22  – – – – Not exceeding 60 m  3 2,2 A  
8414 80 28  – – – – Exceeding 60 m  3 2,2 A  
– – – Exceeding 15 bar, giving a flow per hour  
8414 80 51  – – – – Not exceeding 120 m  3 2,2 A  
8414 80 59  – – – – Exceeding 120 m  3 2,2 A  
– – Rotary displacement compressors  
8414 80 73  – – – Single-shaft  2,2 A  
– – – Multi-shaft  
8414 80 75  – – – – Screw compressors  2,2 A  
8414 80 78  – – – – Other 2,2 A  
8414 80 80  – – Other 2,2 A  
8414 90 00  –  Parts  2,2 A  
8415  Air-conditioning machines, comprising a motor-driven fan and 
elements for changing the temperature and humidity, including 
those machines in which the humidity cannot be separately regu ­
lated  
8415 10  –  Window or wall types, self-contained or ‘split-system’  
8415 10 10  – – Self-contained  2,2 A  
8415 10 90  – – Split-system  2,7 A  
8415 20 00  –  Of a kind used for persons, in motor vehicles  2,7 A  
– Other 
8415 81 00  – – Incorporating a refrigerating unit and a valve for reversal of the 
cooling/heat cycle (reversible heat pumps)  2,7 A  
8415 82 00  – – Other, incorporating a refrigerating unit  2,7 A  
8415 83 00  – – Not incorporating a refrigerating unit  2,7 A  
8415 90 00  –  Parts  2,7 A  
8416  Furnace burners for liquid fuel, for pulverised solid fuel or for gas; 
mechanical stokers, including their mechanical grates, mechanical 
ash dischargers and similar appliances  
8416 10  –  Furnace burners for liquid fuel  
8416 10 10  – – Incorporating an automatic control device  1,7 A  
8416 10 90  – – Other 1,7 A  
8416 20  –  Other furnace burners, including combination burnersEN 15.12.2012 Official Journal of the European Union 585
CN 2007  Description  Base rate Category  Comments  
8416 20 10  – – Only for gas, monobloc, incorporating a ventilator and a 
control device  1,7 A  
8416 20 90  – – Other 1,7 A  
8416 30 00  –  Mechanical stokers, including their mechanical grates, mechanical 
ash dischargers and similar appliances  1,7 A  
8416 90 00  –  Parts  1,7 A  
8417  Industrial or laboratory furnaces and ovens, including incinerators, 
non-electric  
8417 10 00  –  Furnaces and ovens for the roasting, melting or other heat 
treatment of ores, pyrites or of metals  1,7 A  
8417 20  –  Bakery ovens, including biscuit ovens  
8417 20 10  – – Tunnel ovens  1,7 A  
8417 20 90  – – Other 1,7 A  
8417 80  –  Other 
8417 80 10  – – Furnaces and ovens for the incineration of rubbish  1,7 A  
8417 80 20  – – Tunnel ovens and muffle furnaces for firing ceramic products  1,7 A  
8417 80 80  – – Other 1,7 A  
8417 90 00  –  Parts  1,7 A  
8418  Refrigerators, freezers and other refrigerating or freezing 
equipment, electric or other; heat pumps other than air- 
conditioning machines of heading 8415  
8418 10  –  Combined refrigerator-freezers, fitted with separate external 
doors 
8418 10 20  – – Of a capacity exceeding 340 litres  1,9 A  
8418 10 80  – – Other 1,9 A  
– Refrigerators, household type  
8418 21  – – Compression-type  
8418 21 10  – – – Of a capacity exceeding 340 litres  1,5 A  
– – – Other 
8418 21 51  – – – –  Table model  2,5 A  
8418 21 59  – – – –  Building-in type  1,9 A  
– – – –  Other, of a capacity 
8418 21 91  – – – – –  Not exceeding 250 litres  2,5 AEN 586 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8418 21 99  – – – – –  Exceeding 250 litres but not exceeding 340 litres  1,9 A  
8418 29 00  – – Other 2,2 A  
8418 30  –  Freezers of the chest type, not exceeding 800 litres capacity  
8418 30 20  – – Of a capacity not exceeding 400 litres  2,2 A  
8418 30 80  – – Of a capacity exceeding 400 litres but not exceeding 800 litres  2,2 A  
8418 40  –  Freezers of the upright type, not exceeding 900 litres capacity  
8418 40 20  – – Of a capacity not exceeding 250 litres  2,2 A  
8418 40 80  – – Of a capacity exceeding 250 litres but not exceeding 900 litres  2,2 A  
8418 50  –  Other furniture (chests, cabinets, display counters, show-cases 
and the like) for storage and display, incorporating refrigerating 
or freezing equipment  
– – Refrigerated showcases and counters (incorporating a refrig ­
erating unit or evaporator)  
8418 50 11  – – – For frozen food storage  2,2 A  
8418 50 19  – – – Other 2,2 A  
– – Other refrigerating furniture  
8418 50 91  – – – For deep-freezing, other than that of subheadings 8418 30 
and 8418 40  2,2 A  
8418 50 99  – – – Other 2,2 A  
– Other refrigerating or freezing equipment; heat pumps  
8418 61 00  – – Heat pumps other than air conditioning machines of heading 
8415  2,2 A  
8418 69 00  – – Other 2,2 A  
– Parts  
8418 91 00  – – Furniture designed to receive refrigerating or freezing 
equipment  2,2 A  
8418 99  – – Other 
8418 99 10  – – – Evaporators and condensers, excluding those for refrigerators 
of the household type 2,2 A  
8418 99 90  – – – Other 2,2 A  
8419  Machinery, plant or laboratory equipment, whether or not elec ­
trically heated (excluding furnaces, ovens, and other equipment of 
heading 8514), for the treatment of materials by a process 
involving a change of temperature such as heating, cooking, 
roasting, distilling, rectifying, sterilising, pasteurising, steaming, 
drying, evaporating, vaporising, condensing or cooling, other 
than machinery or plant of a kind used for domestic purposes; 
instantaneous or storage water heaters, non-electricEN 15.12.2012 Official Journal of the European Union 587
CN 2007  Description  Base rate Category  Comments  
– Instantaneous or storage water heaters, non-electric  
8419 11 00  – – Instantaneous gas water heaters  2,6 A  
8419 19 00  – – Other 2,6 A  
8419 20 00  –  Medical, surgical or laboratory sterilisers  Free  A  
– Dryers  
8419 31 00  – – For agricultural products  1,7 A  
8419 32 00  – – For wood, paper pulp, paper or paperboard  1,7 A  
8419 39  – – Other 
8419 39 10  – – – For ceramic articles  1,7 A  
8419 39 90  – – – Other 1,7 A  
8419 40 00  –  Distilling or rectifying plant  1,7 A  
8419 50 00  –  Heat-exchange units  1,7 A  
8419 60 00  –  Machinery for liquefying air or other gases  1,7 A  
– Other machinery, plant and equipment  
8419 81  – – For making hot drinks or for cooking or heating food  
8419 81 20  – – – Percolators and other appliances for making coffee and other 
hot drinks  2,7 A  
8419 81 80  – – – Other 1,7 A  
8419 89  – – Other 
8419 89 10  – – – Cooling towers and similar plant for direct cooling (without a 
separating wall) by means of recirculated water  1,7 A  
8419 89 30  – – – Vacuum-vapour plant for the deposition of metal  2,4 A  
8419 89 98  – – – Other 2,4 A  
8419 90  –  Parts  
8419 90 15  – – Of sterilisers of subheading 8419 20 00  Free  A  
8419 90 85  – – Other 1,7 A  
8420  Calendering or other rolling machines, other than for metals or 
glass, and cylinders therefor  
8420 10  –  Calendering or other rolling machines  
8420 10 10  – – Of a kind used in the textile industry  1,7 A  
8420 10 30  – – Of a kind used in the paper industry  1,7 AEN 588 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8420 10 50  – – Of a kind used in the rubber or plastics industries  1,7 A  
8420 10 90  – – Other 1,7 A  
– Parts  
8420 91  – – Cylinders  
8420 91 10  – – – Of cast iron  1,7 A  
8420 91 80  – – – Other 2,2 A  
8420 99 00  – – Other 2,2 A  
8421  Centrifuges, including centrifugal dryers; filtering or purifying 
machinery and apparatus, for liquids or gases  
– Centrifuges, including centrifugal dryers  
8421 11 00  – – Cream separators  2,2 A  
8421 12 00  – – Clothes-dryers  2,7 A  
8421 19  – – Other 
8421 19 20  – – – Centrifuges of a kind used in laboratories  1,5 A  
8421 19 70  – – – Other Free  A  
– Filtering or purifying machinery and apparatus for liquids  
8421 21 00  – – For filtering or purifying water  1,7 A  
8421 22 00  – – For filtering or purifying beverages other than water  1,7 A  
8421 23 00  – – Oil or petrol-filters for internal combustion engines  1,7 A  
8421 29 00  – – Other 1,7 A  
– Filtering or purifying machinery and apparatus for gases  
8421 31 00  – – Intake air filters for internal combustion engines  1,7 A  
8421 39  – – Other 
8421 39 20  – – – Machinery and apparatus for filtering or purifying air  1,7 A  
– – – Machinery and apparatus for filtering or purifying other gases  
8421 39 40  – – – – By a liquid process  1,7 A  
8421 39 60  – – – – By a catalytic process  1,7 A  
8421 39 90  – – – – Other 1,7 A  
– Parts  
8421 91 00  – – Of centrifuges, including centrifugal dryers  1,7 AEN 15.12.2012 Official Journal of the European Union 589
CN 2007  Description  Base rate Category  Comments  
8421 99 00  – – Other 1,7 A  
8422  Dishwashing machines; machinery for cleaning or drying bottles or 
other containers; machinery for filling, closing, sealing or labelling 
bottles, cans, boxes, bags or other containers; machinery for 
capsuling bottles, jars, tubes and similar containers; other 
packing or wrapping machinery (including heat-shrink wrapping 
machinery); machinery for aerating beverages  
– Dishwashing machines  
8422 11 00  – – Of the household type 2,7 A  
8422 19 00  – – Other 1,7 A  
8422 20 00  –  Machinery for cleaning or drying bottles or other containers  1,7 A  
8422 30 00  –  Machinery for filling, closing, sealing or labelling bottles, cans, 
boxes, bags or other containers; machinery for capsuling bottles, 
jars, tubes and similar containers; machinery for aerating 
beverages  1,7 A  
8422 40 00  –  Other packing or wrapping machinery (including heat-shrink 
wrapping machinery)  1,7 A  
8422 90  –  Parts  
8422 90 10  – – Of dishwashing machines  1,7 A  
8422 90 90  – – Other 1,7 A  
8423  Weighing machinery (excluding balances of a sensitivity of 5 cg or 
better), including weight-operated counting or checking machines; 
weighing machine weights of all kinds  
8423 10  –  Personal weighing machines, including baby scales; household 
scales  
8423 10 10  – – Household scales  1,7 A  
8423 10 90  – – Other 1,7 A  
8423 20 00  –  Scales for continuous weighing of goods on conveyors  1,7 A  
8423 30 00  –  Constant weight scales and scales for discharging a prede ­
termined weight of material into a bag or container, including 
hopper scales  1,7 A  
– Other weighing machinery  
8423 81  – – Having a maximum weighing capacity not exceeding 30 kg  
8423 81 10  – – – Check weighers and automatic control machines operating by 
reference to a pre-determined weight  1,7 A  
8423 81 30  – – – Machinery for weighing and labelling pre-packaged goods  1,7 A  
8423 81 50  – – – Shop-scales 1,7 A  
8423 81 90  – – – Other 1,7 AEN 590 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8423 82  – – Having a maximum weighing capacity exceeding 30 kg but not 
exceeding 5 000 kg  
8423 82 10  – – – Check weighers and automatic control machines operating by 
reference to a pre-determined weight  1,7 A  
8423 82 90  – – – Other 1,7 A  
8423 89 00  – – Other 1,7 A  
8423 90 00  –  Weighing machine weights of all kinds; parts of weighing 
machinery  1,7 A  
8424  Mechanical appliances (whether or not hand-operated) for 
projecting, dispersing or spraying liquids or powders; fire extin ­
guishers, whether or not charged; spray guns and similar 
appliances; steam or sandblasting machines and similar jet 
projecting machines  
8424 10  –  Fire extinguishers, whether or not charged  
8424 10 20  – – Of a weight not exceeding 21 kg  1,7 A  
8424 10 80  – – Other 1,7 A  
8424 20 00  –  Spray guns and similar appliances  1,7 A  
8424 30  –  Steam or sandblasting machines and similar jet projecting 
machines  
– – Water cleaning appliances, with built-in motor  
8424 30 01  – – – With heating device  1,7 A  
– – – Other, of an engine power  
8424 30 05  – – – – Not exceeding 7,5 kW  1,7 A  
8424 30 09  – – – – Exceeding 7,5 kW  1,7 A  
– – Other machines  
8424 30 10  – – – Compressed air operated  1,7 A  
8424 30 90  – – – Other 1,7 A  
– Other appliances 
8424 81  – – Agricultural or horticultural  
8424 81 10  – – – Watering appliances  1,7 A  
– – – Other 
8424 81 30  – – – – Portable appliances  1,7 A  
– – – –  OtherEN 15.12.2012 Official Journal of the European Union 591
CN 2007  Description  Base rate Category  Comments  
8424 81 91  – – – – –  Sprayers and powder distributors designed to be mounted 
on or drawn by tractors  1,7 A  
8424 81 99  – – – – –  Other 1,7 A  
8424 89 00  – – Other 1,7 A  
8424 90 00  –  Parts  1,7 A  
8425  Pulley tackle and hoists other than skip hoists; winches and 
capstans; jacks  
– Pulley tackle and hoists other than skip hoists or hoists of a kind 
used for raising vehicles  
8425 11 00  – – Powered by electric motor  Free  A  
8425 19  – – Other 
8425 19 20  – – – Manually operated chain hoists  Free  A  
8425 19 80  – – – Other Free  A  
– Other winches; capstans  
8425 31 00  – – Powered by electric motor  Free  A  
8425 39  – – Other 
8425 39 30  – – – Powered by internal combustion piston engines  Free  A  
8425 39 90  – – – Other Free  A  
– Jacks; hoists of a kind used for raising vehicles  
8425 41 00  – – Built-in jacking systems of a type used in garages  Free  A  
8425 42 00  – – Other jacks and hoists, hydraulic  Free  A  
8425 49 00  – – Other Free  A  
8426  Ships’ derricks; cranes, including cable cranes; mobile lifting 
frames, straddle carriers and works trucks fitted with a crane  
– Overhead travelling cranes, transporter cranes, gantry cranes, 
bridge cranes, mobile lifting frames and straddle carriers  
8426 11 00  – – Overhead travelling cranes on fixed support  Free  A  
8426 12 00  – – Mobile lifting frames on tyres and straddle carriers  Free  A  
8426 19 00  – – Other Free  A  
8426 20 00  –  Tower cranes  Free  A  
8426 30 00  –  Portal or pedestal jib cranes  Free  A  
– Other machinery, self-propelledEN 592 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8426 41 00  – – On tyres  Free  A  
8426 49 00  – – Other Free  A  
– Other machinery  
8426 91  – – Designed for mounting on road vehicles  
8426 91 10  – – – Hydraulic cranes designed for the loading and unloading of 
the vehicle Free  A  
8426 91 90  – – – Other Free  A  
8426 99 00  – – Other Free  A  
8427  Fork-lift trucks; other works trucks fitted with lifting or handling 
equipment  
8427 10  –  Self-propelled trucks powered by an electric motor  
8427 10 10  – – With a lifting height of 1 m or more  4,5 A  
8427 10 90  – – Other 4,5 A  
8427 20  –  Other self-propelled trucks  
– – With a lifting height of 1 m or more  
8427 20 11  – – – Rough terrain fork-lift and other stacking trucks  4,5 A  
8427 20 19  – – – Other 4,5 A  
8427 20 90  – – Other 4,5 A  
8427 90 00  –  Other trucks  4  A  
8428  Other lifting, handling, loading or unloading machinery (for 
example, lifts, escalators, conveyors, teleferics)  
8428 10  –  Lifts and skip hoists  
8428 10 20  – – Electrically operated  Free  A  
8428 10 80  – – Other Free  A  
8428 20  –  Pneumatic elevators and conveyors  
8428 20 30  – – Specially designed for use in agriculture  Free  A  
– – Other 
8428 20 91  – – – For bulk materials  Free  A  
8428 20 98  – – – Other Free  A  
– Other continuous-action elevators and conveyors, for goods or 
materialsEN 15.12.2012 Official Journal of the European Union 593
CN 2007  Description  Base rate Category  Comments  
8428 31 00  – – Specially designed for underground use  Free  A  
8428 32 00  – – Other, bucket type  Free  A  
8428 33 00  – – Other, belt type  Free  A  
8428 39  – – Other 
8428 39 20  – – – Roller conveyors  Free  A  
8428 39 90  – – – Other Free  A  
8428 40 00  –  Escalators and moving walkways  Free  A  
8428 60 00  –  Teleferics, chairlifts, ski-draglines; traction mechanisms for 
funiculars  Free A  
8428 90  –  Other machinery  
8428 90 30  – – Rolling-mill machinery; roller tables for feeding and removing 
products; tilters and manipulators for ingots, balls, bars and 
slabs  Free A  
– – Other  
– – – Loaders specially designed for use in agriculture  
8428 90 71  – – – –  Designed for attachment to agricultural tractors  Free  A  
8428 90 79  – – – –  Other Free  A  
– – – Other 
8428 90 91  – – – –  Mechanical loaders for bulk material  Free  A  
8428 90 95  – – – –  Other Free  A  
8429  Self-propelled bulldozers, angledozers, graders, levellers, scrapers, 
mechanical shovels, excavators, shovel loaders, tamping machines 
and roadrollers  
– Bulldozers and angledozers  
8429 11 00  – – Track laying  Free  A  
8429 19 00  – – Other Free  A  
8429 20 00  –  Graders and levellers  Free  A  
8429 30 00  –  Scrapers  Free  A  
8429 40  –  Tamping machines and roadrollers  
– – Roadrollers  
8429 40 10  – – – Vibratory  Free  A  
8429 40 30  – – – Other Free  AEN 594 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8429 40 90  – – Tamping machines  Free  A  
– Mechanical shovels, excavators and shovel loaders  
8429 51  – – Front-end shovel loaders  
8429 51 10  – – – Loaders specially designed for underground use  Free  A  
– – – Other 
8429 51 91  – – – – Crawler shovel loaders  Free  A  
8429 51 99  – – – – Other Free  A  
8429 52  – – Machinery with a 360° revolving superstructure  
8429 52 10  – – – Track-laying excavators  Free  A  
8429 52 90  – – – Other Free  A  
8429 59 00  – – Other Free  A  
8430  Other moving, grading, levelling, scraping, excavating, tamping, 
compacting, extracting or boring machinery, for earth, minerals 
or ores; piledrivers and pile-extractors; snowploughs and snow ­
blowers  
8430 10 00  –  Piledrivers and pile-extractors  Free  A  
8430 20 00  –  Snowploughs and snowblowers  Free  A  
– Coal or rock cutters and tunnelling machinery  
8430 31 00  – – Self-propelled  Free  A  
8430 39 00  – – Other Free  A  
– Other boring or sinking machinery  
8430 41 00  – – Self-propelled  Free  A  
8430 49 00  – – Other Free  A  
8430 50 00  –  Other machinery, self-propelled  Free  A  
– Other machinery, not self-propelled  
8430 61 00  – – Tamping or compacting machinery  Free  A  
8430 69 00  – – Other Free  A  
8431  Parts suitable for use solely or principally with the machinery of 
headings 8425 to 8430  
8431 10 00  –  Of machinery of heading 8425  Free  AEN 15.12.2012 Official Journal of the European Union 595
CN 2007  Description  Base rate Category  Comments  
8431 20 00  –  Of machinery of heading 8427  4  A  
– Of machinery of heading 8428  
8431 31 00  – – Of lifts, skip hoists or escalators  Free  A  
8431 39  – – Other 
8431 39 10  – – – Of rolling-mill machinery of subheading 8428 90 30  Free  A  
8431 39 70  – – – Other Free  A  
– Of machinery of heading 8426, 8429 or 8430  
8431 41 00  – – Buckets, shovels, grabs and grips  Free  A  
8431 42 00  – – Bulldozer or angledozer blades  Free  A  
8431 43 00  – – Parts for boring or sinking machinery of subheading 8430 41 
or 8430 49  Free A  
8431 49  – – Other 
8431 49 20  – – – Of cast iron or cast steel  Free  A  
8431 49 80  – – – Other Free  A  
8432  Agricultural, horticultural or forestry machinery for soil prep ­
aration or cultivation; lawn or sports-ground rollers  
8432 10  –  Ploughs  
8432 10 10  – – Mouldboard  Free  A  
8432 10 90  – – Other Free  A  
– Harrows, scarifiers, cultivators, weeders and hoes  
8432 21 00  – – Disc harrows  Free  A  
8432 29  – – Other 
8432 29 10  – – – Scarifiers and cultivators  Free  A  
8432 29 30  – – – Harrows  Free  A  
8432 29 50  – – – Rotovators Free  A  
8432 29 90  – – – Other Free  A  
8432 30  –  Seeders, planters and transplanters  
– – Seeders  
8432 30 11  – – – Central driven precision spacing seeders  Free  A  
8432 30 19  – – – Other Free  AEN 596 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8432 30 90  – – Planters and transplanters  Free  A  
8432 40  –  Manure spreaders and fertiliser distributors  
8432 40 10  – – Mineral or chemical fertiliser distribution  Free  A  
8432 40 90  – – Other Free  A  
8432 80 00  –  Other machinery  Free  A  
8432 90 00  –  Parts  Free  A  
8433  Harvesting or threshing machinery, including straw or fodder 
balers; grass or hay mowers; machines for cleaning, sorting or 
grading eggs, fruit or other agricultural produce, other than 
machinery of heading 8437  
– Mowers for lawns, parks or sports grounds  
8433 11  – – Powered, with the cutting device rotating in a horizontal plane  
8433 11 10  – – – Electric  Free  A  
– – – Other  
– – – –  Self-propelled  
8433 11 51  – – – – –  With a seat  Free  A  
8433 11 59  – – – – –  Other Free  A  
8433 11 90  – – – – Other Free  A  
8433 19  – – Other  
– – – With motor  
8433 19 10  – – – – Electric  Free  A  
– – – –  Other  
– – – – –  Self-propelled  
8433 19 51  – – – – – –  With a seat  Free  A  
8433 19 59  – – – – – –  Other Free  A  
8433 19 70  – – – – –  Other Free  A  
8433 19 90  – – – Without motor  Free  A  
8433 20  –  Other mowers, including cutter bars for tractor mounting  
8433 20 10  – – With motor  Free  A  
– – Other  
– – – Designed to be carried on or hauled by a tractorEN 15.12.2012 Official Journal of the European Union 597
CN 2007  Description  Base rate Category  Comments  
8433 20 51  – – – –  With the cutting device rotating in a horizontal plane  Free  A  
8433 20 59  – – – –  Other Free  A  
8433 20 90  – – – Other Free  A  
8433 30  –  Other haymaking machinery  
8433 30 10  – – Turners, side-delivery rakes, and tedders  Free  A  
8433 30 90  – – Other Free  A  
8433 40  –  Straw or fodder balers, including pick-up balers  
8433 40 10  – – Pick-up balers  Free  A  
8433 40 90  – – Other Free  A  
– Other harvesting machinery; threshing machinery  
8433 51 00  – – Combine harvester-threshers  Free  A  
8433 52 00  – – Other threshing machinery  Free  A  
8433 53  – – Root or tuber harvesting machines  
8433 53 10  – – – Potato-diggers and potato harvesters  Free  A  
8433 53 30  – – – Beet-topping machines and beet harvesters  Free  A  
8433 53 90  – – – Other Free  A  
8433 59  – – Other  
– – – Forage harvesters  
8433 59 11  – – – –  Self-propelled  Free  A  
8433 59 19  – – – –  Other Free  A  
8433 59 30  – – – Grape harvesters  Free  A  
8433 59 80  – – – Other Free  A  
8433 60 00  –  Machines for cleaning, sorting or grading eggs, fruit or other 
agricultural produce  Free  A  
8433 90 00  –  Parts  Free  A  
8434  Milking machines and dairy machinery  
8434 10 00  –  Milking machines  Free  A  
8434 20 00  –  Dairy machinery  Free  A  
8434 90 00  –  Parts  Free  AEN 598 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8435  Presses, crushers and similar machinery used in the manufacture of 
wine, cider, fruit juices or similar beverages  
8435 10 00  –  Machinery 1,7 A  
8435 90 00  –  Parts  1,7 A  
8436  Other agricultural, horticultural, forestry, poultry-keeping or bee- 
keeping machinery, including germination plant fitted with mech ­
anical or thermal equipment; poultry incubators and brooders  
8436 10 00  –  Machinery for preparing animal feedingstuffs  1,7 A  
– Poultry-keeping machinery; poultry incubators and brooders  
8436 21 00  – – Poultry incubators and brooders  1,7 A  
8436 29 00  – – Other 1,7 A  
8436 80  –  Other machinery  
8436 80 10  – – Forestry machinery  1,7 A  
– – Other 
8436 80 91  – – – Automatic drinking bowls  1,7 A  
8436 80 99  – – – Other 1,7 A  
– Parts  
8436 91 00  – – Of poultry-keeping machinery or poultry incubators and 
brooders  1,7 A  
8436 99 00  – – Other 1,7 A  
8437  Machines for cleaning, sorting or grading seed, grain or dried 
leguminous vegetables; machinery used in the milling industry or 
for the working of cereals or dried leguminous vegetables, other 
than farm-type machinery  
8437 10 00  –  Machines for cleaning, sorting or grading seed, grain or dried 
leguminous vegetables  1,7 A  
8437 80 00  –  Other machinery  1,7 A  
8437 90 00  –  Parts  1,7 A  
8438  Machinery, not specified or included elsewhere in this chapter, for 
the industrial preparation or manufacture of food or drink, other 
than machinery for the extraction or preparation of animal or 
fixed vegetable fats or oils  
8438 10  –  Bakery machinery and machinery for the manufacture of 
macaroni, spaghetti or similar products  
8438 10 10  – – Bakery machinery  1,7 A  
8438 10 90  – – Machinery for the manufacture of macaroni, spaghetti or 
similar products  1,7 AEN 15.12.2012 Official Journal of the European Union 599
CN 2007  Description  Base rate Category  Comments  
8438 20 00  –  Machinery for the manufacture of confectionery, cocoa or choc ­
olate 1,7 A  
8438 30 00  –  Machinery for sugar manufacture  1,7 A  
8438 40 00  –  Brewery machinery  1,7 A  
8438 50 00  –  Machinery for the preparation of meat or poultry  1,7 A  
8438 60 00  –  Machinery for the preparation of fruits, nuts or vegetables  1,7 A  
8438 80  –  Other machinery  
8438 80 10  – – For the preparation of tea or coffee  1,7 A  
– – Other 
8438 80 91  – – – For the preparation or manufacture of drink  1,7 A  
8438 80 99  – – – Other 1,7 A  
8438 90 00  –  Parts  1,7 A  
8439  Machinery for making pulp of fibrous cellulosic material or for 
making or finishing paper or paperboard  
8439 10 00  –  Machinery for making pulp of fibrous cellulosic material  1,7 A  
8439 20 00  –  Machinery for making paper or paperboard  1,7 A  
8439 30 00  –  Machinery for finishing paper or paperboard  1,7 A  
– Parts  
8439 91  – – Of machinery for making pulp of fibrous cellulosic material  
8439 91 10  – – – Of cast iron or cast steel  1,7 A  
8439 91 90  – – – Other 1,7 A  
8439 99  – – Other 
8439 99 10  – – – Of cast iron or cast steel  1,7 A  
8439 99 90  – – – Other 1,7 A  
8440  Bookbinding machinery, including book-sewing machines  
8440 10  –  Machinery 
8440 10 10  – – Folding machines  1,7 A  
8440 10 20  – – Collating machines and gathering machines  1,7 A  
8440 10 30  – – Sewing, wire stitching and stapling machines  1,7 A  
8440 10 40  – – Unsewn (perfect) binding machines  1,7 AEN 600 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8440 10 90  – – Other 1,7 A  
8440 90 00  –  Parts  1,7 A  
8441  Other machinery for making up paper pulp, paper or paperboard, 
including cutting machines of all kinds  
8441 10  –  Cutting machines  
8441 10 10  – – Combined reel slitting and re-reeling machines  1,7 A  
8441 10 20  – – Other slitting and cross-cutting machines  1,7 A  
8441 10 30  – – Guillotines  1,7 A  
8441 10 40  – – Three-knife trimmers  1,7 A  
8441 10 80  – – Other 1,7 A  
8441 20 00  –  Machines for making bags, sacks or envelopes  1,7 A  
8441 30 00  –  Machines for making cartons, boxes, cases, tubes, drums or 
similar containers, other than by moulding  1,7 A  
8441 40 00  –  Machines for moulding articles in paper pulp, paper or paper ­
board 1,7 A  
8441 80 00  –  Other machinery  1,7 A  
8441 90  –  Parts  
8441 90 10  – – Of cutting machines  1,7 A  
8441 90 90  – – Other 1,7 A  
8442  Machinery, apparatus and equipment (other than the machine tools 
of headings 8456 to 8465) for preparing or making plates, 
cylinders or other printing components; plates, cylinders and 
other printing components; plates, cylinders and lithographic 
stones, prepared for printing purposes (for example, planed, 
grained or polished)  
8442 30  –  Machinery, apparatus and equipment  
8442 30 10  – – Phototypesetting and composing machines  1,7 A  
– – Other 
8442 30 91  – – – For type founding and typesetting (for example, linotypes, 
monotypes, intertypes), with or without founding device  Free  A  
8442 30 99  – – – Other 1,7 A  
8442 40 00  –  Parts of the foregoing machinery, apparatus or equipment  1,7 AEN 15.12.2012 Official Journal of the European Union 601
CN 2007  Description  Base rate Category  Comments  
8442 50  –  Plates, cylinders and other printing components; plates, cylinders 
and lithographic stones, prepared for printing purposes (for 
example, planed, grained or polished)  
– – With printing image  
8442 50 21  – – – For relief printing  1,7 A  
8442 50 23  – – – For planographic printing  1,7 A  
8442 50 29  – – – Other 1,7 A  
8442 50 80  – – Other 1,7 A  
8443  Printing machinery used for printing by means of plates, cylinders 
and other printing components of heading 8442; other printers, 
copying machines and facsimile machines, whether or not 
combined; parts and accessories thereof  
– Printing machinery used for printing by means of plates, 
cylinders and other printing components of heading 8442  
8443 11 00  – – Offset printing machinery, reel fed  1,7 A  
8443 12 00  – – Offset printing machinery, sheet-fed, office type (using sheets 
with one side not exceeding 22 cm and the other side not 
exceeding 36 cm in the unfolded state)  1,7 A  
8443 13  – – Other offset printing machinery  
– – – Sheet fed  
8443 13 10  – – – –  Used  1,7 A  
– – – –  New, taking sheets of a size  
8443 13 31  – – – – –  Not exceeding 52 × 74 cm  1,7 A  
8443 13 35  – – – – –  Exceeding 52 × 74 cm but not exceeding 74 × 107 cm  1,7 A  
8443 13 39  – – – – –  Exceeding 74 × 107 cm  1,7 A  
8443 13 90  – – – Other 1,7 A  
8443 14 00  – – Letterpress printing machinery, reel fed, excluding flexographic 
printing  1,7 A  
8443 15 00  – – Letterpress printing machinery, other than reel fed, excluding 
flexographic printing  1,7 A  
8443 16 00  – – Flexographic printing machinery  1,7 A  
8443 17 00  – – Gravure printing machinery  1,7 A  
8443 19  – – Other 
8443 19 20  – – – For printing textile materials  1,7 A  
8443 19 40  – – – For use in the production of semiconductors  1,7 AEN 602 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8443 19 70  – – – Other 1,7 A  
– Other printers, copying machines and facsimile machines, 
whether or not combined  
8443 31  – – Machines which perform two or more of the functions of 
printing, copying or facsimile transmission, capable of 
connecting to an automatic data-processing machine or to a 
network  
8443 31 10  – – – Machines performing the functions of copying and facsimile 
transmission, whether or not with a printing function, with a 
copying speed not exceeding 12 monochrome pages per 
minute  Free A  
– – – Other 
8443 31 91  – – – – Machines performing the function of copying by scanning 
the original and printing the copies by means of an elec ­
trostatic print engine  6 A  
8443 31 99  – – – – Other Free  A  
8443 32  – – Other, capable of connecting to an automatic data-processing 
machine or to a network  
8443 32 10  – – – Printers  Free  A  
8443 32 30  – – – Facsimile machines  Free  A  
– – – Other 
8443 32 91  – – – – Machines performing a copying function by scanning the 
original and printing the copies by means of an electrostatic 
print engine  6 A  
8443 32 93  – – – – Other machines performing a copying function incor ­
porating an optical system  Free  A  
8443 32 99  – – – – Other 2,2 A  
8443 39  – – Other 
8443 39 10  – – – Machines performing a copying function by scanning the 
original and printing the copies by means of an electrostatic 
print engine  6 A  
– – – Other copying machines  
8443 39 31  – – – – Incorporating an optical system  Free  A  
8443 39 39  – – – – Other 3  A  
8443 39 90  – – – Other 2,2 A  
– Parts and accessories  
8443 91  – – Parts and accessories of printing machinery used for printing by 
means of plates, cylinders and other printing components of 
heading 8442EN 15.12.2012 Official Journal of the European Union 603
CN 2007  Description  Base rate Category  Comments  
8443 91 10  – – – Of apparatus of subheading 8443 19 40  1,7 A  
– – – Other 
8443 91 91  – – – –  Of cast iron or cast steel  1,7 A  
8443 91 99  – – – –  Other 1,7 A  
8443 99  – – Other 
8443 99 10  – – – Electronic assemblies  Free  A  
8443 99 90  – – – Other Free  A  
8444 00  Machines for extruding, drawing, texturing or cutting man-made 
textile materials  
8444 00 10  –  Machines for extruding  1,7 A  
8444 00 90  –  Other 1,7 A  
8445  Machines for preparing textile fibres; spinning, doubling or 
twisting machines and other machinery for producing textile 
yarns; textile reeling or winding (including weft-winding) 
machines and machines for preparing textile yarns for use on 
the machines of heading 8446 or 8447  
– Machines for preparing textile fibres  
8445 11 00  – – Carding machines  1,7 A  
8445 12 00  – – Combing machines  1,7 A  
8445 13 00  – – Drawing or roving machines  1,7 A  
8445 19 00  – – Other 1,7 A  
8445 20 00  –  Textile spinning machines  1,7 A  
8445 30  –  Textile doubling or twisting machines  
8445 30 10  – – Textile doubling machines  1,7 A  
8445 30 90  – – Textile twisting machines  1,7 A  
8445 40 00  –  Textile winding (including weft-winding) or reeling machines  1,7 A  
8445 90 00  –  Other 1,7 A  
8446  Weaving machines (looms)  
8446 10 00  –  For weaving fabrics of a width not exceeding 30 cm  1,7 A  
– For weaving fabrics of a width exceeding 30 cm, shuttle type  
8446 21 00  – – Power looms  1,7 A  
8446 29 00  – – Other 1,7 AEN 604 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8446 30 00  –  For weaving fabrics of a width exceeding 30 cm, shuttleless type  1,7 A  
8447  Knitting machines, stitch-bonding machines and machines for 
making gimped yarn, tulle, lace, embroidery, trimmings, braid or 
net and machines for tufting  
– Circular knitting machines  
8447 11  – – With cylinder diameter not exceeding 165 mm  
8447 11 10  – – – Working with latch needles  1,7 A  
8447 11 90  – – – Other 1,7 A  
8447 12  – – With cylinder diameter exceeding 165 mm  
8447 12 10  – – – Working with latch needles  1,7 A  
8447 12 90  – – – Other 1,7 A  
8447 20  –  Flat knitting machines; stitch-bonding machines  
8447 20 20  – – Warp knitting machines (including Raschel type); stitch- 
bonding machines  1,7 A  
8447 20 80  – – Other 1,7 A  
8447 90 00  –  Other 1,7 A  
8448  Auxiliary machinery for use with machines of heading 8444, 
8445, 8446 or 8447 (for example, dobbies, jacquards, automatic 
stop motions, shuttle changing mechanisms); parts and accessories 
suitable for use solely or principally with the machines of this 
heading or of heading 8444, 8445, 8446 or 8447 (for example, 
spindles and spindle flyers, card clothing, combs, extruding nipples, 
shuttles, healds and heald-frames, hosiery needles)  
– Auxiliary machinery for machines of heading 8444, 8445, 8446 
or 8447  
8448 11 00  – – Dobbies and jacquards; card reducing, copying, punching or 
assembling machines for use therewith  1,7 A  
8448 19 00  – – Other 1,7 A  
8448 20 00  –  Parts and accessories of machines of heading 8444 or of their 
auxiliary machinery  1,7 A  
– Parts and accessories of machines of heading 8445 or of their 
auxiliary machinery  
8448 31 00  – – Card clothing  1,7 A  
8448 32 00  – – Of machines for preparing textile fibres, other than card 
clothing  1,7 A  
8448 33  – – Spindles, spindle flyers, spinning rings and ring travellers  
8448 33 10  – – – Spindles and spindle flyers  1,7 AEN 15.12.2012 Official Journal of the European Union 605
CN 2007  Description  Base rate Category  Comments  
8448 33 90  – – – Spinning rings and ring travellers  1,7 A  
8448 39 00  – – Other 1,7 A  
– Parts and accessories of weaving machines (looms) or of their 
auxiliary machinery  
8448 42 00  – – Reeds for looms, healds and heald-frames  1,7 A  
8448 49 00  – – Other 1,7 A  
– Parts and accessories of machines of heading 8447 or of their 
auxiliary machinery  
8448 51  – – Sinkers, needles and other articles used in forming stitches  
8448 51 10  – – – Sinkers  1,7 A  
8448 51 90  – – – Other 1,7 A  
8448 59 00  – – Other 1,7 A  
8449 00 00  Machinery for the manufacture or finishing of felt or nonwovens 
in the piece or in shapes, including machinery for making felt hats; 
blocks for making hats  1,7 A  
8450  Household or laundry-type washing machines, including machines 
which both wash and dry  
– Machines, each of a dry linen capacity not exceeding 10 kg  
8450 11  – – Fully-automatic machines  
– – – Each of a dry linen capacity not exceeding 6 kg  
8450 11 11  – – – –  Front-loading machines  3  A  
8450 11 19  – – – –  Top-loading machines  3  A  
8450 11 90  – – – Each of a dry linen capacity exceeding 6 kg but not exceeding 
10 kg  2,6 A  
8450 12 00  – – Other machines, with built-in centrifugal drier  2,7 A  
8450 19 00  – – Other 2,7 A  
8450 20 00  –  Machines, each of a dry linen capacity exceeding 10 kg  2,2 A  
8450 90 00  –  Parts  2,7 A  
8451  Machinery (other than machines of heading 8450) for washing, 
cleaning, wringing, drying, ironing, pressing (including fusing 
presses), bleaching, dyeing, dressing, finishing, coating or impreg ­
nating textile yarns, fabrics or made-up textile articles and 
machines for applying the paste to the base fabric or other 
support used in the manufacture of floor coverings such as 
linoleum; machines for reeling, unreeling, folding, cutting or 
pinking textile fabricsEN 606 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8451 10 00  –  Dry-cleaning machines  2,2 A  
– Drying machines  
8451 21  – – Each of a dry linen capacity not exceeding 10 kg  
8451 21 10  – – – Each of a dry linen capacity not exceeding 6 kg  2,2 A  
8451 21 90  – – – Each of a dry linen capacity exceeding 6 kg but not exceeding 
10 kg  2,2 A  
8451 29 00  – – Other 2,2 A  
8451 30  –  Ironing machines and presses (including fusing presses)  
– – Electrically heated, of a power  
8451 30 10  – – – Not exceeding 2 500 W  2,2 A  
8451 30 30  – – – Exceeding 2 500 W  2,2 A  
8451 30 80  – – Other 2,2 A  
8451 40 00  –  Washing, bleaching or dyeing machines  2,2 A  
8451 50 00  –  Machines for reeling, unreeling, folding, cutting or pinking textile 
fabrics  2,2 A  
8451 80  –  Other machinery  
8451 80 10  – – Machines used in the manufacture of linoleum or other floor 
coverings for applying the paste to the base fabric or other 
support  2,2 A  
8451 80 30  – – Machines for dressing or finishing  2,2 A  
8451 80 80  – – Other 2,2 A  
8451 90 00  –  Parts  2,2 A  
8452  Sewing machines, other than book-sewing machines of heading 
8440; furniture, bases and covers specially designed for sewing 
machines; sewing machine needles  
8452 10  –  Sewing machines of the household type  
– – Sewing machines (lock-stitch only), with heads of a weight not 
exceeding 16 kg without motor or 17 kg including the motor; 
sewing machine heads (lock-stitch only), of a weight not 
exceeding 16 kg without motor or 17 kg including the motor  
8452 10 11  – – – Sewing machines having a value (not including frames, tables 
or furniture) of more than EUR 65 each  5,7 A  
8452 10 19  – – – Other 9,7 A  
8452 10 90  – – Other sewing machines and other sewing machine heads  3,7 A  
– Other sewing machines  
8452 21 00  – – Automatic units  3,7 A  
8452 29 00  – – Other 3,7 A  
8452 30  –  Sewing machine needlesEN 15.12.2012 Official Journal of the European Union 607
CN 2007  Description  Base rate Category  Comments  
8452 30 10  – – With single flat shank  2,7 A  
8452 30 90  – – Other 2,7 A  
8452 40 00  –  Furniture, bases and covers for sewing machines and parts 
thereof 2,7 A  
8452 90 00  –  Other parts of sewing machines  2,7 A  
8453  Machinery for preparing, tanning or working hides, skins or leather 
or for making or repairing footwear or other articles of hides, skins 
or leather, other than sewing machines  
8453 10 00  –  Machinery for preparing, tanning or working hides, skins or 
leather 1,7 A  
8453 20 00  –  Machinery for making or repairing footwear  1,7 A  
8453 80 00  –  Other machinery  1,7 A  
8453 90 00  –  Parts  1,7 A  
8454  Converters, ladles, ingot moulds and casting machines, of a kind 
used in metallurgy or in metal foundries  
8454 10 00  –  Converters  1,7 A  
8454 20 00  –  Ingot moulds and ladles  1,7 A  
8454 30  –  Casting machines  
8454 30 10  – – For casting under pressure  1,7 A  
8454 30 90  – – Other 1,7 A  
8454 90 00  –  Parts  1,7 A  
8455  Metal-rolling mills and rolls therefor  
8455 10 00  –  Tube mills  2,7 A  
– Other rolling mills  
8455 21 00  – – Hot or combination hot and cold  2,7 A  
8455 22 00  – – Cold 2,7 A  
8455 30  –  Rolls for rolling mills  
8455 30 10  – – Of cast iron  2,7 A  
– – Of open-die forged steel  
8455 30 31  – – – Hot-rolling work-rolls; hot-rolling and cold-rolling back-up 
rolls  2,7 A  
8455 30 39  – – – Cold-rolling work-rolls  2,7 A  
8455 30 90  – – Of cast or wrought steel  2,7 A  
8455 90 00  –  Other parts  2,7 AEN 608 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8456  Machine tools for working any material by removal of material, by 
laser or other light or photon beam, ultrasonic, electrodischarge, 
electrochemical, electron beam, ionic-beam or plasma arc 
processes  
8456 10 00  –  Operated by laser or other light or photon beam processes  4,5 A  
8456 20 00  –  Operated by ultrasonic processes  3,5 A  
8456 30  –  Operated by electrodischarge processes  
– – Numerically controlled  
8456 30 11  – – – Wire-cut  3,5 A  
8456 30 19  – – – Other 3,5 A  
8456 30 90  – – Other 3,5 A  
8456 90 00  –  Other 3,5 A  
8457  Machining centres, unit construction machines (single station) and 
multi-station transfer machines, for working metal  
8457 10  –  Machining centres  
8457 10 10  – – Horizontal  2,7 A  
8457 10 90  – – Other 2,7 A  
8457 20 00  –  Unit construction machines (single station)  2,7 A  
8457 30  –  Multi-station transfer machines  
8457 30 10  – – Numerically controlled  2,7 A  
8457 30 90  – – Other 2,7 A  
8458  Lathes (including turning centres) for removing metal  
– Horizontal lathes  
8458 11  – – Numerically controlled  
8458 11 20  – – – Turning centres  2,7 A  
– – – Automatic lathes  
8458 11 41  – – – – Single spindle  2,7 A  
8458 11 49  – – – – Multi-spindle  2,7 A  
8458 11 80  – – – Other 2,7 A  
8458 19  – – Other 
8458 19 20  – – – Centre lathes (engine or tool-room)  2,7 A  
8458 19 40  – – – Automatic lathes  2,7 A  
8458 19 80  – – – Other 2,7 A  
– Other lathesEN 15.12.2012 Official Journal of the European Union 609
CN 2007  Description  Base rate Category  Comments  
8458 91  – – Numerically controlled  
8458 91 20  – – – Turning centres  2,7 A  
8458 91 80  – – – Other 2,7 A  
8458 99 00  – – Other 2,7 A  
8459  Machine tools (including way-type unit head machines) for drilling, 
boring, milling, threading or tapping by removing metal, other 
than lathes (including turning centres) of heading 8458  
8459 10 00  –  Way-type unit head machines  2,7 A  
– Other drilling machines  
8459 21 00  – – Numerically controlled  2,7 A  
8459 29 00  – – Other 2,7 A  
– Other boring-milling machines  
8459 31 00  – – Numerically controlled  1,7 A  
8459 39 00  – – Other 1,7 A  
8459 40  –  Other boring machines  
8459 40 10  – – Numerically controlled  1,7 A  
8459 40 90  – – Other 1,7 A  
– Milling machines, knee-type  
8459 51 00  – – Numerically controlled  2,7 A  
8459 59 00  – – Other 2,7 A  
– Other milling machines  
8459 61  – – Numerically controlled  
8459 61 10  – – – Tool milling machines  2,7 A  
8459 61 90  – – – Other 2,7 A  
8459 69  – – Other 
8459 69 10  – – – Tool milling machines  2,7 A  
8459 69 90  – – – Other 2,7 A  
8459 70 00  –  Other threading or tapping machines  2,7 A  
8460  Machine-tools for deburring, sharpening, grinding, honing, lapping, 
polishing or otherwise finishing metal or cermets by means of 
grinding stones, abrasives or polishing products, other than gear 
cutting, gear grinding or gear finishing machines of heading 8461  
– Flat-surface grinding machines, in which the positioning in any 
one axis can be set up to an accuracy of at least 
0,01 mm  
8460 11 00  – – Numerically controlled  2,7 AEN 610 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8460 19 00  – – Other 2,7 A  
– Other grinding machines, in which the positioning in any one 
axis can be set up to an accuracy of at least 0,01 mm  
8460 21  – – Numerically controlled  
– – – For cylindrical surfaces  
8460 21 11  – – – – Internal cylindrical grinding machines  2,7 A  
8460 21 15  – – – – Centreless grinding machines  2,7 A  
8460 21 19  – – – – Other 2,7 A  
8460 21 90  – – – Other 2,7 A  
8460 29  – – Other  
– – – For cylindrical surfaces  
8460 29 11  – – – – Internal cylindrical grinding machines  2,7 A  
8460 29 19  – – – – Other 2,7 A  
8460 29 90  – – – Other 2,7 A  
– Sharpening (tool or cutter grinding) machines  
8460 31 00  – – Numerically controlled  1,7 A  
8460 39 00  – – Other 1,7 A  
8460 40  –  Honing or lapping machines  
8460 40 10  – – Numerically controlled  1,7 A  
8460 40 90  – – Other 1,7 A  
8460 90  –  Other 
8460 90 10  – – Fitted with a micrometric adjusting system, in which the posi ­
tioning in any one axis can be set up to an accuracy of at least 
0,01 mm  2,7 A  
8460 90 90  – – Other 1,7 A  
8461  Machine tools for planing, shaping, slotting, broaching, gear 
cutting, gear grinding or gear finishing, sawing, cutting-off and 
other machine tools working by removing metal or cermets, not 
elsewhere specified or included  
8461 20 00  –  Shaping or slotting machines  1,7 A  
8461 30  –  Broaching machines  
8461 30 10  – – Numerically controlled  1,7 A  
8461 30 90  – – Other 1,7 AEN 15.12.2012 Official Journal of the European Union 611
CN 2007  Description  Base rate Category  Comments  
8461 40  –  Gear-cutting, gear-grinding or gear-finishing machines  
– – Gear-cutting machines (including abrasive gear-cutting 
machines)  
– – – For cutting cylindrical gears  
8461 40 11  – – – –  Numerically controlled  2,7 A  
8461 40 19  – – – –  Other 2,7 A  
– – – For cutting other gears  
8461 40 31  – – – –  Numerically controlled  1,7 A  
8461 40 39  – – – –  Other 1,7 A  
– – Gear-finishing machines  
– – – Fitted with a micrometric adjusting system, in which the posi ­
tioning in any one axis can be set up to an accuracy of at least 
0,01 mm  
8461 40 71  – – – –  Numerically controlled  2,7 A  
8461 40 79  – – – –  Other 2,7 A  
8461 40 90  – – – Other 1,7 A  
8461 50  –  Sawing or cutting-off machines  
– – Sawing machines  
8461 50 11  – – – Circular saws  1,7 A  
8461 50 19  – – – Other 1,7 A  
8461 50 90  – – Cutting-off machines  1,7 A  
8461 90 00  –  Other 2,7 A  
8462  Machine-tools (including presses) for working metal by forging, 
hammering or die-stamping; machine-tools (including presses) for 
working metal by bending, folding, straightening, flattening, 
shearing, punching or notching; presses for working metal or 
metal carbides, not specified above  
8462 10  –  Forging or die-stamping machines (including presses) and 
hammers  
8462 10 10  – – Numerically controlled  2,7 A  
8462 10 90  – – Other 1,7 A  
– Bending, folding, straightening or flattening machines (including 
presses)  
8462 21  – – Numerically controlled  
8462 21 10  – – – For working flat products  2,7 AEN 612 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8462 21 80  – – – Other 2,7 A  
8462 29  – – Other 
8462 29 10  – – – For working flat products  1,7 A  
– – – Other 
8462 29 91  – – – – Hydraulic  1,7 A  
8462 29 98  – – – – Other 1,7 A  
– Shearing machines (including presses), other than combined 
punching and shearing machines  
8462 31 00  – – Numerically controlled  2,7 A  
8462 39  – – Other 
8462 39 10  – – – For working flat products  1,7 A  
– – – Other 
8462 39 91  – – – – Hydraulic  1,7 A  
8462 39 99  – – – – Other 1,7 A  
– Punching or notching machines (including presses), including 
combined punching and shearing machines  
8462 41  – – Numerically controlled  
8462 41 10  – – – For working flat products  2,7 A  
8462 41 90  – – – Other 2,7 A  
8462 49  – – Other 
8462 49 10  – – – For working flat products  1,7 A  
8462 49 90  – – – Other 1,7 A  
– Other 
8462 91  – – Hydraulic presses  
8462 91 10  – – – Presses for moulding metallic powders by sintering or presses 
for compressing scrap metal into bales  2,7 A  
– – – Other 
8462 91 50  – – – – Numerically controlled  2,7 A  
8462 91 90  – – – – Other 2,7 A  
8462 99  – – OtherEN 15.12.2012 Official Journal of the European Union 613
CN 2007  Description  Base rate Category  Comments  
8462 99 10  – – – Presses for moulding metallic powders by sintering or presses 
for compressing scrap metal into bales  2,7 A  
– – – Other 
8462 99 50  – – – –  Numerically controlled  2,7 A  
8462 99 90  – – – –  Other 2,7 A  
8463  Other machine-tools for working metal or cermets, without 
removing material  
8463 10  –  Drawbenches for bars, tubes, profiles, wire or the like  
8463 10 10  – – Drawbenches for wire  2,7 A  
8463 10 90  – – Other 2,7 A  
8463 20 00  –  Thread-rolling machines  2,7 A  
8463 30 00  –  Machines for working wire  2,7 A  
8463 90 00  –  Other 2,7 A  
8464  Machine-tools for working stone, ceramics, concrete, asbestos- 
cement or like mineral materials or for cold-working glass  
8464 10 00  –  Sawing machines  2,2 A  
8464 20  –  Grinding or polishing machines  
– – For working glass  
8464 20 11  – – – Optical glass  2,2 A  
8464 20 19  – – – Other 2,2 A  
8464 20 20  – – For working ceramics  2,2 A  
8464 20 95  – – Other 2,2 A  
8464 90  –  Other 
8464 90 20  – – For working ceramics  2,2 A  
8464 90 80  – – Other 2,2 A  
8465  Machine-tools (including machines for nailing, stapling, glueing or 
otherwise assembling) for working wood, cork, bone, hard rubber, 
hard plastics or similar hard materials  
8465 10  –  Machines which can carry out different types of machining oper ­
ations without tool change between such operations  
8465 10 10  – – With manual transfer of workpiece between each operation  2,7 A  
8465 10 90  – – With automatic transfer of workpiece between each operation  2,7 A  
– OtherEN 614 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8465 91  – – Sawing machines  
8465 91 10  – – – Bandsaws  2,7 A  
8465 91 20  – – – Circular saws  2,7 A  
8465 91 90  – – – Other 2,7 A  
8465 92 00  – – Planing, milling or moulding (by cutting) machines  2,7 A  
8465 93 00  – – Grinding, sanding or polishing machines  2,7 A  
8465 94 00  – – Bending or assembling machines  2,7 A  
8465 95 00  – – Drilling or morticing machines  2,7 A  
8465 96 00  – – Splitting, slising or paring machines  2,7 A  
8465 99  – – Other 
8465 99 10  – – – Lathes  2,7 A  
8465 99 90  – – – Other 2,7 A  
8466  Parts and accessories suitable for use solely or principally with the 
machines of headings 8456 to 8465, including work or tool 
holders, self-opening dieheads, dividing heads and other special 
attachments for machine-tools; tool holders for any type of tool 
for working in the hand  
8466 10  –  Tool holders and self-opening dieheads  
– – Tool holders 
8466 10 20  – – – Arbors, collets and sleeves  1,2 A  
– – – Other 
8466 10 31  – – – – For lathes  1,2 A  
8466 10 38  – – – – Other 1,2 A  
8466 10 80  – – Self-opening dieheads  1,2 A  
8466 20  –  Work holders  
8466 20 20  – – Jigs and fixtures for specific applications; sets of standard jig 
and fixture components  1,2 A  
– – Other 
8466 20 91  – – – For lathes  1,2 A  
8466 20 98  – – – Other 1,2 A  
8466 30 00  –  Dividing heads and other special attachments for machine-tools  1,2 A  
– OtherEN 15.12.2012 Official Journal of the European Union 615
CN 2007  Description  Base rate Category  Comments  
8466 91  – – For machines of heading 8464  
8466 91 20  – – – Of cast iron or cast steel  1,2 A  
8466 91 95  – – – Other 1,2 A  
8466 92  – – For machines of heading 8465  
8466 92 20  – – – Of cast iron or cast steel  1,2 A  
8466 92 80  – – – Other 1,2 A  
8466 93 00  – – For machines of headings 8456 to 8461  1,2 A  
8466 94 00  – – For machines of heading 8462 or 8463  1,2 A  
8467  Tools for working in the hand, pneumatic, hydraulic or with self- 
contained electric or non-electric motor  
– Pneumatic  
8467 11  – – Rotary type (including combined rotary-percussion)  
8467 11 10  – – – Metalworking  1,7 A  
8467 11 90  – – – Other 1,7 A  
8467 19 00  – – Other 1,7 A  
– With self-contained electric motor  
8467 21  – – Drills of all kinds  
8467 21 10  – – – Capable of operation without an external source of power  2,7 A  
– – – Other 
8467 21 91  – – – –  Electropneumatic  2,7 A  
8467 21 99  – – – –  Other 2,7 A  
8467 22  – – Saws  
8467 22 10  – – – Chain saws  2,7 A  
8467 22 30  – – – Circular saws  2,7 A  
8467 22 90  – – – Other 2,7 A  
8467 29  – – Other 
8467 29 10  – – – Of a kind used for working textile materials  2,7 A  
– – – OtherEN 616 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8467 29 30  – – – – Capable of operation without an external source of power  2,7 A  
– – – –  Other  
– – – – –  Grinders and sanders  
8467 29 51  – – – – – –  Angle grinders  2,7 A  
8467 29 53  – – – – – –  Belt sanders  2,7 A  
8467 29 59  – – – – – –  Other 2,7 A  
8467 29 70  – – – – –  Planers  2,7 A  
8467 29 80  – – – – –  Hedge trimmers and lawn edge cutters  2,7 A  
8467 29 90  – – – – –  Other 2,7 A  
– Other tools  
8467 81 00  – – Chainsaws  1,7 A  
8467 89 00  – – Other 1,7 A  
– Parts  
8467 91 00  – – Of chainsaws  1,7 A  
8467 92 00  – – Of pneumatic tools  1,7 A  
8467 99 00  – – Other 1,7 A  
8468  Machinery and apparatus for soldering, brazing or welding, 
whether or not capable of cutting, other than those of heading 
8515; gas-operated surface tempering machines and appliances  
8468 10 00  –  Hand-held blow pipes  2,2 A  
8468 20 00  –  Other gas-operated machinery and apparatus  2,2 A  
8468 80 00  –  Other machinery and apparatus  2,2 A  
8468 90 00  –  Parts  2,2 A  
8469 00  Typewriters other than printers of heading 8443; word-processing 
machines  
8469 00 10  –  Word-processing machines  Free  A  
– Other 
8469 00 91  – – Electric  2,3 A  
8469 00 99  – – Other 2,5 A  
8470  Calculating machines and pocket-size data-recording, reproducing 
and displaying machines with calculating functions; accounting 
machines, postage-franking machines, ticket-issuing machines and 
similar machines, incorporating a calculating device; cash registersEN 15.12.2012 Official Journal of the European Union 617
CN 2007  Description  Base rate Category  Comments  
8470 10 00  –  Electronic calculators capable of operation without an external 
source of electric power and pocket-size data-recording, repro ­
ducing and displaying machines with calculating functions  Free  A  
– Other electronic calculating machines  
8470 21 00  – – Incorporating a printing device  Free  A  
8470 29 00  – – Other Free  A  
8470 30 00  –  Other calculating machines  Free  A  
8470 50 00  –  Cash registers  Free  A  
8470 90 00  –  Other Free  A  
8471  Automatic data-processing machines and units thereof; magnetic 
or optical readers, machines for transcribing data onto data media 
in coded form and machines for processing such data, not 
elsewhere specified or included  
8471 30 00  –  Portable automatic data-processing machines, weighing not more 
than 10 kg, consisting of at least a central processing unit, a 
keyboard and a display  Free  A  
– Other automatic data-processing machines  
8471 41 00  – – Comprising in the same housing at least a central processing 
unit and an input and output unit, whether or not combined  Free A  
8471 49 00  – – Other, presented in the form of systems  Free  A  
8471 50 00  –  Processing units other than those of subheading 8471 41 or 
8471 49, whether or not containing in the same housing one 
or two of the following types of unit: storage units, input units, 
output units  Free A  
8471 60  –  Input or output units, whether or not containing storage units in 
the same housing  
8471 60 60  – – Keyboards  Free  A  
8471 60 70  – – Other Free  A  
8471 70  –  Storage units  
8471 70 20  – – Central storage units  Free  A  
– – Other  
– – – Disk storage units  
8471 70 30  – – – –  Optical, including magneto-optical  Free  A  
– – – –  Other 
8471 70 50  – – – – –  Hard disk drives  Free  A  
8471 70 70  – – – – –  Other Free  AEN 618 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8471 70 80  – – – Magnetic tape storage units  Free  A  
8471 70 98  – – – Other Free  A  
8471 80 00  –  Other units of automatic data-processing machines  Free  A  
8471 90 00  –  Other Free  A  
8472  Other office machines (for example, hectograph or stencil dupli ­
cating machines, addressing machines, automatic banknote 
dispensers, coin-sorting machines, coin-counting or -wrapping 
machines, pencil-sharpening machines, perforating or stapling 
machines)  
8472 10 00  –  Duplicating machines  2  A  
8472 30 00  –  Machines for sorting or folding mail or for inserting mail in 
envelopes or bands, machines for opening, closing or sealing 
mail and machines for affixing or cancelling postage stamps  2,2 A  
8472 90  –  Other 
8472 90 10  – – Coin-sorting, coin-counting or coin-wrapping machines  2,2 A  
8472 90 30  – – Automatic teller machines  Free  A  
8472 90 70  – – Other 2,2 A  
8473  Parts and accessories (other than covers, carrying cases and the 
like) suitable for use solely or principally with machines of 
headings 8469 to 8472  
8473 10  –  Parts and accessories of the machines of heading 8469  
– – Electronic assemblies  
8473 10 11  – – – Of machines of subheading 8469 00 10  Free  A  
8473 10 19  – – – Other 3  A  
8473 10 90  – – Other Free  A  
– Parts and accessories of the machines of heading 8470  
8473 21  – – Of the electronic calculating machines of subheading 8470 10, 
8470 21 or 8470 29  
8473 21 10  – – – Electronic assemblies  Free  A  
8473 21 90  – – – Other Free  A  
8473 29  – – Other 
8473 29 10  – – – Electronic assemblies  Free  A  
8473 29 90  – – – Other Free  A  
8473 30  –  Parts and accessories of the machines of heading 8471EN 15.12.2012 Official Journal of the European Union 619
CN 2007  Description  Base rate Category  Comments  
8473 30 20  – – Electronic assemblies  Free  A  
8473 30 80  – – Other Free  A  
8473 40  –  Parts and accessories of the machines of heading 8472  
– – Electronic assemblies  
8473 40 11  – – – Of machines of subheading 8472 90 30  Free  A  
8473 40 18  – – – Other 3  A  
8473 40 80  – – Other Free  A  
8473 50  –  Parts and accessories equally suitable for use with machines of 
two or more of the headings 8469 to 8472  
8473 50 20  – – Electronic assemblies  Free  A  
8473 50 80  – – Other Free  A  
8474  Machinery for sorting, screening, separating, washing, crushing, 
grinding, mixing or kneading earth, stone, ores or other mineral 
substances, in solid (including powder or paste) form; machinery 
for agglomerating, shaping or moulding solid mineral fuels, 
ceramic paste, unhardened cements, plastering materials or other 
mineral products in powder or paste form; machines for forming 
foundry moulds of sand  
8474 10 00  –  Sorting, screening, separating or washing machines  Free  A  
8474 20  –  Crushing or grinding machines  
8474 20 10  – – For mineral substances of a kind used in the ceramics industry  Free  A  
8474 20 90  – – Other Free  A  
– Mixing or kneading machines  
8474 31 00  – – Concrete or mortar mixers  Free  A  
8474 32 00  – – Machines for mixing mineral substances with bitumen  Free  A  
8474 39  – – Other 
8474 39 10  – – – Machinery for mixing or kneading mineral substances of a 
kind used in the ceramics industry  Free A  
8474 39 90  – – – Other Free  A  
8474 80  –  Other machinery  
8474 80 10  – – Machinery for agglomerating, shaping or moulding ceramic 
paste Free  A  
8474 80 90  – – Other Free  A  
8474 90  –  PartsEN 620 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8474 90 10  – – Of cast iron or cast steel  Free  A  
8474 90 90  – – Other Free  A  
8475  Machines for assembling electric or electronic lamps, tubes or 
valves or flashbulbs, in glass envelopes; machines for manufac ­
turing or hot working glass or glassware  
8475 10 00  –  Machines for assembling electric or electronic lamps, tubes or 
valves or flashbulbs, in glass envelopes  1,7 A  
– Machines for manufacturing or hot working glass or glassware  
8475 21 00  – – Machines for making optical fibres and preforms thereof  1,7 A  
8475 29 00  – – Other 1,7 A  
8475 90 00  –  Parts  1,7 A  
8476  Automatic goods-vending machines (for example, postage stamp, 
cigarette, food or beverage machines), including money-changing 
machines  
– Automatic beverage-vending machines  
8476 21 00  – – Incorporating heating or refrigerating devices  1,7 A  
8476 29 00  – – Other 1,7 A  
– Other machines  
8476 81 00  – – Incorporating heating or refrigerating devices  1,7 A  
8476 89 00  – – Other 1,7 A  
8476 90 00  –  Parts  1,7 A  
8477  Machinery for working rubber or plastics or for the manufacture 
of products from these materials, not specified or included 
elsewhere in this chapter  
8477 10 00  –  Injection-moulding machines  1,7 A  
8477 20 00  –  Extruders  1,7 A  
8477 30 00  –  Blow-moulding machines  1,7 A  
8477 40 00  –  Vacuum-moulding machines and other thermoforming machines  1,7 A  
– Other machinery for moulding or otherwise forming  
8477 51 00  – – For moulding or retreading pneumatic tyres or for moulding or 
otherwise forming inner tubes  1,7 A  
8477 59  – – Other 
8477 59 10  – – – Presses  1,7 A  
8477 59 80  – – – Other 1,7 AEN 15.12.2012 Official Journal of the European Union 621
CN 2007  Description  Base rate Category  Comments  
8477 80  –  Other machinery  
– – Machines for the manufacture of foam products  
8477 80 11  – – – Machines for processing reactive resins  1,7 A  
8477 80 19  – – – Other 1,7 A  
– – Other 
8477 80 91  – – – Size reduction equipment  1,7 A  
8477 80 93  – – – Mixers, kneaders and agitators  1,7 A  
8477 80 95  – – – Cutting, splitting and peeling machines  1,7 A  
8477 80 99  – – – Other 1,7 A  
8477 90  –  Parts  
8477 90 10  – – Of cast iron or cast steel  1,7 A  
8477 90 80  – – Other 1,7 A  
8478  Machinery for preparing or making up tobacco, not specified or 
included elsewhere in this chapter  
8478 10 00  –  Machinery 1,7 A  
8478 90 00  –  Parts  1,7 A  
8479  Machines and mechanical appliances having individual functions, 
not specified or included elsewhere in this chapter  
8479 10 00  –  Machinery for public works, building or the like  Free  A  
8479 20 00  –  Machinery for the extraction or preparation of animal or fixed 
vegetable fats or oils  1,7 A  
8479 30  –  Presses for the manufacture of particle board or fibre building 
board of wood or other ligneous materials and other machinery 
for treating wood or cork  
8479 30 10  – – Presses  1,7 A  
8479 30 90  – – Other 1,7 A  
8479 40 00  –  Rope or cable-making machines  1,7 A  
8479 50 00  –  Industrial robots, not elsewhere specified or included  1,7 A  
8479 60 00  –  Evaporative air coolers  1,7 A  
– Other machines and mechanical appliances  
8479 81 00  – – For treating metal, including electric wire coil-winders  1,7 AEN 622 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8479 82 00  – – Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines  1,7 A  
8479 89  – – Other 
8479 89 30  – – – Mobile hydraulic-powered mine roof supports  1,7 A  
8479 89 60  – – – Central greasing systems  1,7 A  
8479 89 91  – – – Machines for glazing and decorating ceramic products  1,7 A  
8479 89 97  – – – Other 1,7 A  
8479 90  –  Parts  
8479 90 20  – – Of cast iron or cast steel  1,7 A  
8479 90 80  – – Other 1,7 A  
8480  Moulding boxes for metal foundry; mould bases; moulding 
patterns; moulds for metal (other than ingot moulds), metal 
carbides, glass, mineral materials, rubber or plastics  
8480 10 00  –  Moulding boxes for metal foundry  1,7 A  
8480 20 00  –  Mould bases  1,7 A  
8480 30  –  Moulding patterns  
8480 30 10  – – Of wood 1,7 A  
8480 30 90  – – Other 2,7 A  
– Moulds for metal or metal carbides  
8480 41 00  – – Injection or compression types  1,7 A  
8480 49 00  – – Other 1,7 A  
8480 50 00  –  Moulds for glass  1,7 A  
8480 60  –  Moulds for mineral materials  
8480 60 10  – – Compression types  1,7 A  
8480 60 90  – – Other 1,7 A  
– Moulds for rubber or plastics  
8480 71 00  – – Injection or compression types  1,7 A  
8480 79 00  – – Other 1,7 A  
8481  Taps, cocks, valves and similar appliances for pipes, boiler shells, 
tanks, vats or the like, including pressure-reducing valves and 
thermostatically controlled valves  
8481 10  –  Pressure-reducing valvesEN 15.12.2012 Official Journal of the European Union 623
CN 2007  Description  Base rate Category  Comments  
8481 10 05  – – Combined with filters or lubricators  2,2 A  
– – Other 
8481 10 19  – – – Of cast iron or steel  2,2 A  
8481 10 99  – – – Other 2,2 A  
8481 20  –  Valves for oleohydraulic or pneumatic transmissions  
8481 20 10  – – Valves for the control of oleohydraulic power transmission  2,2 A  
8481 20 90  – – Valves for the control of pneumatic power transmission  2,2 A  
8481 30  –  Check (non-return) valves  
8481 30 91  – – Of cast iron or steel  2,2 A  
8481 30 99  – – Other 2,2 A  
8481 40  –  Safety or relief valves  
8481 40 10  – – Of cast iron or steel  2,2 A  
8481 40 90  – – Other 2,2 A  
8481 80  –  Other appliances  
– – Taps, cocks and valves for sinks, washbasins, bidets, water 
cisterns, baths and similar fixtures  
8481 80 11  – – – Mixing valves  2,2 A  
8481 80 19  – – – Other 2,2 A  
– – Central heating radiator valves  
8481 80 31  – – – Thermostatic valves  2,2 A  
8481 80 39  – – – Other 2,2 A  
8481 80 40  – – Valves for pneumatic tyres and inner-tubes  2,2 A  
– – Other  
– – – Process control valves  
8481 80 51  – – – –  Temperature regulators  2,2 A  
8481 80 59  – – – –  Other 2,2 A  
– – – Other  
– – – –  Gate valves  
8481 80 61  – – – – –  Of cast iron  2,2 A  
8481 80 63  – – – – –  Of steel  2,2 AEN 624 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8481 80 69  – – – – –  Other 2,2 A  
– – – –  Globe valves  
8481 80 71  – – – – –  Of cast iron  2,2 A  
8481 80 73  – – – – –  Of steel  2,2 A  
8481 80 79  – – – – –  Other 2,2 A  
8481 80 81  – – – – Ball and plug valves  2,2 A  
8481 80 85  – – – – Butterfly valves  2,2 A  
8481 80 87  – – – – Diaphragm valves  2,2 A  
8481 80 99  – – – – Other 2,2 A  
8481 90 00  –  Parts  2,2 A  
8482  Ball or roller bearings  
8482 10  –  Ball bearings  
8482 10 10  – – With greatest external diameter not exceeding 30 mm  8  A  
8482 10 90  – – Other 8  A  
8482 20 00  –  Tapered roller bearings, including cone and tapered roller assem ­
blies  8 A  
8482 30 00  –  Spherical roller bearings  8  A  
8482 40 00  –  Needle roller bearings  8  A  
8482 50 00  –  Other cylindrical roller bearings  8  A  
8482 80 00  –  Other, including combined ball/roller bearings  8  A  
– Parts  
8482 91  – – Balls, needles and rollers  
8482 91 10  – – – Tapered rollers  8  A  
8482 91 90  – – – Other 7,7 A  
8482 99 00  – – Other 8  A  
8483  Transmission shafts (including cam shafts and crank shafts) and 
cranks; bearing housings and plain shaft bearings; gears and 
gearing; ball or roller screws; gear boxes and other speed 
changers, including torque converters; flywheels and pulleys, 
including pulley blocks; clutches and shaft couplings (including 
universal joints)EN 15.12.2012 Official Journal of the European Union 625
CN 2007  Description  Base rate Category  Comments  
8483 10  –  Transmission shafts (including cam shafts and crank shafts) and 
cranks  
– – Cranks and crank shafts  
8483 10 21  – – – Of cast iron or cast steel  4  A  
8483 10 25  – – – Of open-die forged steel  4  A  
8483 10 29  – – – Other 4  A  
8483 10 50  – – Articulated shafts  4  A  
8483 10 95  – – Other 4  A  
8483 20  –  Bearing housings, incorporating ball or roller bearings  
8483 20 10  – – Of a kind used in aircraft and spacecraft  6  A  
8483 20 90  – – Other 6  A  
8483 30  –  Bearing housings, not incorporating ball or roller bearings; plain 
shaft bearings  
– – Bearing housings  
8483 30 32  – – – For ball or roller bearings  5,7 A  
8483 30 38  – – – Other 3,4 A  
8483 30 80  – – Plain shaft bearings  3,4 A  
8483 40  –  Gears and gearing, other than toothed wheels, chain sprockets 
and other transmission elements presented separately; ball or 
roller screws; gear boxes and other speed changers, including 
torque converters  
– – Gears and gearing (other than friction gears)  
8483 40 21  – – – Spur and helical  3,7 A  
8483 40 23  – – – Bevel and bevel/spur  3,7 A  
8483 40 25  – – – Worm gear  3,7 A  
8483 40 29  – – – Other 3,7 A  
8483 40 30  – – Ball or roller screws  3,7 A  
– – Gear boxes and other speed changers  
8483 40 51  – – – Gear boxes  3,7 A  
8483 40 59  – – – Other 3,7 A  
8483 40 90  – – Other 3,7 A  
8483 50  –  Flywheels and pulleys, including pulley blocksEN 626 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8483 50 20  – – Of cast iron or cast steel  2,7 A  
8483 50 80  – – Other 2,7 A  
8483 60  –  Clutches and shaft couplings (including universal joints)  
8483 60 20  – – Of cast iron or cast steel  2,7 A  
8483 60 80  – – Other 2,7 A  
8483 90  –  Toothed wheels, chain sprockets and other transmission elements 
presented separately; parts  
8483 90 20  – – Parts of bearing housings  5,7 A  
– – Other 
8483 90 81  – – – Of cast iron or cast steel  2,7 A  
8483 90 89  – – – Other 2,7 A  
8484  Gaskets and similar joints of metal sheeting combined with other 
material or of two or more layers of metal; sets or assortments of 
gaskets and similar joints, dissimilar in composition, put up in 
pouches, envelopes or similar packings; mechanical seals  
8484 10 00  –  Gaskets and similar joints of metal sheeting combined with other 
material or of two or more layers of metal  1,7 A  
8484 20 00  –  Mechanical seals  1,7 A  
8484 90 00  –  Other 1,7 A  
8486  Machines and apparatus of a kind used solely or principally for the 
manufacture of semiconductor boules or wafers, semiconductor 
devices, electronic integrated circuits or flat panel displays; 
machines and apparatus specified in note 9(C) to this chapter; 
parts and accessories  
8486 10 00  –  Machines and apparatus for the manufacture of boules or wafers  Free  A  
8486 20  –  Machines and apparatus for the manufacture of semiconductor 
devices or of electronic integrated circuits  
8486 20 10  – – Machine-tools operated by ultrasonic processes  3,5 A  
8486 20 90  – – Other Free  A  
8486 30  –  Machines and apparatus for the manufacture of flat panel 
displays  
8486 30 10  – – Apparatus for chemical vapour deposition on liquid cristal 
devices (LCD) substrates  2,4 A  
8486 30 30  – – Apparatus for dry-etching patterns on liquid cristal devices 
(LCD) substrates  3,5 B  
8486 30 50  – – Apparatus for physical deposition by sputtering on liquid cristal 
devices (LCD) substrates  3,7 BEN 15.12.2012 Official Journal of the European Union 627
CN 2007  Description  Base rate Category  Comments  
8486 30 90  – – Other Free  A  
8486 40 00  –  Machines and apparatus specified in note 9(C) to this chapter  Free  A  
8486 90  –  Parts and accessories  
8486 90 10  – – Tool holders and self-opening dieheads; workholders  1,2 A  
– – Other 
8486 90 20  – – – Parts of spinners for coating photographic emulsions on liquid 
crystal devices (LCD) substrates  1,7 A  
8486 90 30  – – – Parts of deflash machines for cleaning the metal leads of semi ­
conductor packages prior to the electroplating process  1,7 A  
8486 90 40  – – – Parts of apparatus for physical deposition by sputtering on 
liquid crystal devices (LCD) substrates  3,7 B  
8486 90 50  – – – Parts and accessories for apparatus for dry-etching patterns on 
liquid crystal devices (LCD) substrates  1,2 A  
8486 90 60  – – – Parts and accessories for apparatus for chemical vapour 
deposition on liquid crystal devices (LCD) substrates  1,7 A  
8486 90 70  – – – Parts and accessories for machine-tools operated by ultrasonic 
processes  1,2 A  
8486 90 90  – – – Other Free  A  
8487  Machinery parts, not containing electrical connectors, insulators, 
coils, contacts or other electrical features, not specified or 
included elsewhere in this chapter  
8487 10  –  Ships' or boats' propellers and blades therefor  
8487 10 10  – – Of bronze  1,7 A  
8487 10 90  – – Other 1,7 A  
8487 90  –  Other 
8487 90 10  – – Of non-malleable cast iron  1,7 A  
8487 90 30  – – Of malleable cast iron  1,7 A  
– – Of iron or steel  
8487 90 51  – – – Of cast steel  1,7 A  
8487 90 53  – – – Of open-die forged iron or steel  1,7 A  
8487 90 55  – – – Of closed-die forged iron or steel  1,7 A  
8487 90 59  – – – Other 1,7 A  
8487 90 90  – – Other 1,7 AEN 628 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
85 CHAPTER 85 - ELECTRICAL MACHINERY AND EQUIPMENT 
AND PARTS THEREOF; SOUND RECORDERS AND REPRO ­
DUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND 
REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH 
ARTICLES  
8501  Electric motors and generators (excluding generating sets)  
8501 10  –  Motors of an output not exceeding 37,5 W  
8501 10 10  – – Synchronous motors of an output not exceeding 18 W  4,7 A  
– – Other 
8501 10 91  – – – Universal AC/DC motors  2,7 A  
8501 10 93  – – – AC motors  2,7 A  
8501 10 99  – – – DC motors  2,7 A  
8501 20 00  –  Universal AC/DC motors of an output exceeding 37,5 W  2,7 A  
– Other DC motors; DC generators  
8501 31 00  – – Of an output not exceeding 750 W  2,7 A  
8501 32  – – Of an output exceeding 750 W but not exceeding 75 kW  
8501 32 20  – – – Of an output exceeding 750 W but not exceeding 7,5 kW  2,7 A  
8501 32 80  – – – Of an output exceeding 7,5 kW but not exceeding 75 kW  2,7 A  
8501 33 00  – – Of an output exceeding 75 kW but not exceeding 375 kW  2,7 A  
8501 34  – – Of an output exceeding 375 kW  
8501 34 50  – – – Traction motors  2,7 A  
– – – Other, of an output  
8501 34 92  – – – – Exceeding 375 kW but not exceeding 750 kW  2,7 A  
8501 34 98  – – – – Exceeding 750 kW  2,7 A  
8501 40  –  Other AC motors, single-phase  
8501 40 20  – – Of an output not exceeding 750 W  2,7 A  
8501 40 80  – – Of an output exceeding 750 W  2,7 A  
– Other AC motors, multi-phase  
8501 51 00  – – Of an output not exceeding 750 W  2,7 A  
8501 52  – – Of an output exceeding 750 W but not exceeding 75 kW  
8501 52 20  – – – Of an output exceeding 750 W but not exceeding 7,5 kW  2,7 AEN 15.12.2012 Official Journal of the European Union 629
CN 2007  Description  Base rate Category  Comments  
8501 52 30  – – – Of an output exceeding 7,5 kW but not exceeding 37 kW  2,7 A  
8501 52 90  – – – Of an output exceeding 37 kW but not exceeding 75 kW  2,7 A  
8501 53  – – Of an output exceeding 75 kW  
8501 53 50  – – – Traction motors  2,7 A  
– – – Other, of an output  
8501 53 81  – – – –  Exceeding 75 kW but not exceeding 375 kW  2,7 A  
8501 53 94  – – – –  Exceeding 375 kW but not exceeding 750 kW  2,7 A  
8501 53 99  – – – –  Exceeding 750 kW  2,7 A  
– AC generators (alternators)  
8501 61  – – Of an output not exceeding 75 kVA  
8501 61 20  – – – Of an output not exceeding 7,5 kVA  2,7 A  
8501 61 80  – – – Of an output exceeding 7,5 kVA but not exceeding 75 kVA  2,7 A  
8501 62 00  – – Of an output exceeding 75 kVA but not exceeding 375 kVA  2,7 A  
8501 63 00  – – Of an output exceeding 375 kVA but not exceeding 750 kVA  2,7 A  
8501 64 00  – – Of an output exceeding 750 kVA  2,7 A  
8502  Electric generating sets and rotary converters  
– Generating sets with compression-ignition internal combustion 
piston engines (diesel or semi-diesel engines)  
8502 11  – – Of an output not exceeding 75 kVA  
8502 11 20  – – – Of an output not exceeding 7,5 kVA  2,7 A  
8502 11 80  – – – Of an output exceeding 7,5 kVA but not exceeding 75 kVA  2,7 A  
8502 12 00  – – Of an output exceeding 75 kVA but not exceeding 375 kVA  2,7 A  
8502 13  – – Of an output exceeding 375 kVA  
8502 13 20  – – – Of an output exceeding 375 kVA but not exceeding 750 kVA  2,7 A  
8502 13 40  – – – Of an output exceeding 750 kVA but not exceeding 2 000 
kVA 2,7 A  
8502 13 80  – – – Of an output exceeding 2 000 kVA  2,7 A  
8502 20  –  Generating sets with spark-ignition internal combustion piston 
engines  
8502 20 20  – – Of an output not exceeding 7,5 kVA  2,7 A  
8502 20 40  – – Of an output exceeding 7,5 kVA but not exceeding 375 kVA  2,7 AEN 630 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8502 20 60  – – Of an output exceeding 375 kVA but not exceeding 750 kVA  2,7 A  
8502 20 80  – – Of an output exceeding 750 kVA  2,7 A  
– Other generating sets  
8502 31 00  – – Wind-powered  2,7 A  
8502 39  – – Other 
8502 39 20  – – – Turbo-generators  2,7 A  
8502 39 80  – – – Other 2,7 A  
8502 40 00  –  Electric rotary converters  2,7 A  
8503 00  Parts suitable for use solely or principally with the machines of 
heading 8501 or 8502  
8503 00 10  –  Non-magnetic retaining rings  2,7 A  
– Other 
8503 00 91  – – Of cast iron or cast steel  2,7 A  
8503 00 99  – – Other 2,7 A  
8504  Electrical transformers, static converters (for example, rectifiers) 
and inductors  
8504 10  –  Ballasts for discharge lamps or tubes  
8504 10 20  – – Inductors, whether or not connected with a capacitor  3,7 A  
8504 10 80  – – Other 3,7 A  
– Liquid dielectric transformers  
8504 21 00  – – Having a power handling capacity not exceeding 650 kVA  3,7 A  
8504 22  – – Having a power handling capacity exceeding 650 kVA but not 
exceeding 10 000 kVA  
8504 22 10  – – – Exceeding 650 kVA but not exceeding 1 600 kVA  3,7 A  
8504 22 90  – – – Exceeding 1 600 kVA but not exceeding 10 000 kVA  3,7 A  
8504 23 00  – – Having a power handling capacity exceeding 10 000 kVA  3,7 A  
– Other transformers  
8504 31  – – Having a power handling capacity not exceeding 1 kVA  
– – – Measuring transformers  
8504 31 21  – – – – For voltage measurement  3,7 A  
8504 31 29  – – – – Other 3,7 AEN 15.12.2012 Official Journal of the European Union 631
CN 2007  Description  Base rate Category  Comments  
8504 31 80  – – – Other 3,7 A  
8504 32  – – Having a power handling capacity exceeding 1 kVA but not 
exceeding 16 kVA  
8504 32 20  – – – Measuring transformers  3,7 A  
8504 32 80  – – – Other 3,7 A  
8504 33 00  – – Having a power handling capacity exceeding 16 kVA but not 
exceeding 500 kVA  3,7 A  
8504 34 00  – – Having a power handling capacity exceeding 500 kVA  3,7 A  
8504 40  –  Static converters  
8504 40 30  – – Of a kind used with telecommunication apparatus, automatic 
data-processing machines and units thereof  Free A  
– – Other 
8504 40 40  – – – Polycrystalline semiconductor rectifiers  3,3 A  
– – – Other 
8504 40 55  – – – –  Accumulator chargers  3,3 A  
– – – –  Other 
8504 40 81  – – – – –  Rectifiers  3,3 A  
– – – – –  Inverters  
8504 40 84  – – – – – –  Having a power handling capacity not exceeding 7,5 kVA  3,3 A  
8504 40 88  – – – – – –  Having a power handling capacity exceeding 7,5 kVA  3,3 A  
8504 40 90  – – – – –  Other 3,3 A  
8504 50  –  Other inductors  
8504 50 20  – – Of a kind used with telecommunication apparatus and for 
power supplies for automatic data-processing machines and 
units thereof  Free  A  
8504 50 95  – – Other 3,7 A  
8504 90  –  Parts  
– – Of transformers and inductors  
8504 90 05  – – – Electronic assemblies of machines of subheading 8504 50 20  Free  A  
– – – Other 
8504 90 11  – – – –  Ferrite cores  2,2 AEN 632 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8504 90 18  – – – – Other 2,2 A  
– – Of static converters  
8504 90 91  – – – Electronic assemblies of machines of subheading 8504 40 30  Free  A  
8504 90 99  – – – Other 2,2 A  
8505  Electromagnets; permanent magnets and articles intended to 
become permanent magnets after magnetisation; electromagnetic 
or permanent magnet chucks, clamps and similar holding devices; 
electromagnetic couplings, clutches and brakes; electromagnetic 
lifting heads  
– Permanent magnets and articles intended to become permanent 
magnets after magnetisation  
8505 11 00  – – Of metal  2,2 A  
8505 19  – – Other 
8505 19 10  – – – Permanent magnets of agglomerated ferrite  2,2 A  
8505 19 90  – – – Other 2,2 A  
8505 20 00  –  Electromagnetic couplings, clutches and brakes  2,2 A  
8505 90  –  Other, including parts  
8505 90 10  – – Electromagnets  1,8 A  
8505 90 30  – – Electromagnetic or permanent magnet chucks, clamps and 
similar holding devices  1,8 A  
8505 90 50  – – Electromagnetic lifting heads  2,2 A  
8505 90 90  – – Parts  1,8 A  
8506  Primary cells and primary batteries  
8506 10  –  Manganese dioxide  
– – Alkaline  
8506 10 11  – – – Cylindrical cells  4,7 A  
8506 10 15  – – – Button cells  4,7 A  
8506 10 19  – – – Other 4,7 A  
– – Other 
8506 10 91  – – – Cylindrical cells  4,7 A  
8506 10 95  – – – Button cells  4,7 A  
8506 10 99  – – – Other 4,7 A  
8506 30  –  Mercuric oxideEN 15.12.2012 Official Journal of the European Union 633
CN 2007  Description  Base rate Category  Comments  
8506 30 10  – – Cylindrical cells  4,7 A  
8506 30 30  – – Button cells  4,7 A  
8506 30 90  – – Other 4,7 A  
8506 40  –  Silver oxide  
8506 40 10  – – Cylindrical cells  4,7 A  
8506 40 30  – – Button cells  4,7 A  
8506 40 90  – – Other 4,7 A  
8506 50  –  Lithium  
8506 50 10  – – Cylindrical cells  4,7 A  
8506 50 30  – – Button cells  4,7 A  
8506 50 90  – – Other 4,7 A  
8506 60  –  Air-zinc  
8506 60 10  – – Cylindrical cells  4,7 A  
8506 60 30  – – Button cells  4,7 A  
8506 60 90  – – Other 4,7 A  
8506 80  –  Other primary cells and primary batteries  
8506 80 05  – – Dry zinc-carbon batteries of a voltage of 5,5 V or more but not 
exceeding 6,5 V  Free  A  
– – Other 
8506 80 11  – – – Cylindrical cells  4,7 A  
8506 80 15  – – – Button cells  4,7 A  
8506 80 90  – – – Other 4,7 A  
8506 90 00  –  Parts  4,7 A  
8507  Electric accumulators, including separators therefor, whether or not 
rectangular (including square)  
8507 10  –  Lead-acid, of a kind used for starting piston engines  
– – Of a weight not exceeding 5 kg  
8507 10 41  – – – Working with liquid electrolyte  3,7 A  
8507 10 49  – – – Other 3,7 A  
– – Of a weight exceeding 5 kgEN 634 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8507 10 92  – – – Working with liquid electrolyte  3,7 A  
8507 10 98  – – – Other 3,7 A  
8507 20  –  Other lead-acid accumulators  
– – Traction accumulators  
8507 20 41  – – – Working with liquid electrolyte  3,7 A  
8507 20 49  – – – Other 3,7 A  
– – Other 
8507 20 92  – – – Working with liquid electrolyte  3,7 A  
8507 20 98  – – – Other 3,7 A  
8507 30  –  Nickel-cadmium  
8507 30 20  – – Hermetically sealed  2,6 A  
– – Other 
8507 30 81  – – – Traction accumulators  2,6 A  
8507 30 89  – – – Other 2,6 A  
8507 40 00  –  Nickel-iron  2,7 A  
8507 80  –  Other accumulators  
8507 80 20  – – Nickel-hydride  2,7 A  
8507 80 30  – – Lithium-ion  2,7 A  
8507 80 80  – – Other 2,7 A  
8507 90  –  Parts  
8507 90 20  – – Plates for accumulators  2,7 A  
8507 90 30  – – Separators  2,7 A  
8507 90 90  – – Other 2,7 A  
8508  Vacuum cleaners  
– With self-contained electric motor  
8508 11 00  – – Of a power not exceeding 1 500 W and having a dust bag or 
other receptacle capacity not exceeding 20 l  2,2 A  
8508 19 00  – – Other 1,7 A  
8508 60 00  –  Other vacuum cleaners  1,7 A  
8508 70 00  –  Parts  1,7 AEN 15.12.2012 Official Journal of the European Union 635
CN 2007  Description  Base rate Category  Comments  
8509  Electromechanical domestic appliances, with self-contained electric 
motor, other than vacuum cleaners of heading 8508  
8509 40 00  –  Food grinders and mixers; fruit or vegetable juice extractors  2,2 A  
8509 80 00  –  Other appliances 2,2 A  
8509 90 00  –  Parts  2,2 A  
8510  Shavers, hair clippers and hair-removing appliances, with self- 
contained electric motor  
8510 10 00  –  Shavers  2,2 A  
8510 20 00  –  Hair clippers  2,2 A  
8510 30 00  –  Hair-removing appliances  2,2 A  
8510 90 00  –  Parts  2,2 A  
8511  Electrical ignition or starting equipment of a kind used for spark- 
ignition or compression-ignition internal combustion engines (for 
example, ignition magnetos, magneto-dynamos, ignition coils, 
sparking plugs and glow plugs, starter motors); generators (for 
example, dynamos, alternators) and cut-outs of a kind used in 
conjunction with such engines  
8511 10 00  –  Sparking plugs  3,2 A  
8511 20 00  –  Ignition magnetos; magneto-dynamos; magnetic flywheels  3,2 A  
8511 30 00  –  Distributors; ignition coils  3,2 A  
8511 40 00  –  Starter motors and dual purpose starter-generators  3,2 A  
8511 50 00  –  Other generators  3,2 A  
8511 80 00  –  Other equipment  3,2 A  
8511 90 00  –  Parts  3,2 A  
8512  Electrical lighting or signalling equipment (excluding articles of 
heading 8539), windscreen wipers, defrosters and demisters, of a 
kind used for cycles or motor vehicles  
8512 10 00  –  Lighting or visual signalling equipment of a kind used on 
bicycles  2,7 A  
8512 20 00  –  Other lighting or visual signalling equipment  2,7 A  
8512 30  –  Sound signalling equipment  
8512 30 10  – – Burglar alarms of a kind used for motor vehicles  2,2 A  
8512 30 90  – – Other 2,7 A  
8512 40 00  –  Windscreen wipers, defrosters and demisters  2,7 A  
8512 90  –  PartsEN 636 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8512 90 10  – – Of apparatus of subheading 8512 30 10  2,2 A  
8512 90 90  – – Other 2,7 A  
8513  Portable electric lamps designed to function by their own source of 
energy (for example, dry batteries, accumulators, magnetos), other 
than lighting equipment of heading 8512  
8513 10 00  –  Lamps 5,7 A  
8513 90 00  –  Parts  5,7 A  
8514  Industrial or laboratory electric furnaces and ovens (including those 
functioning by induction or dielectric loss); other industrial or 
laboratory equipment for the heat treatment of materials by 
induction or dielectric loss  
8514 10  –  Resistance heated furnaces and ovens  
8514 10 10  – – Bakery and biscuit ovens  2,2 A  
8514 10 80  – – Other 2,2 A  
8514 20  –  Furnaces and ovens functioning by induction or dielectric loss  
8514 20 10  – – Induction furnaces and ovens  2,2 A  
8514 20 80  – – Dielectric furnaces and ovens  2,2 A  
8514 30  –  Other furnaces and ovens  
8514 30 19  – – Infra-red radiation ovens  2,2 A  
8514 30 99  – – Other 2,2 A  
8514 40 00  –  Other equipment for the heat treatment of materials by 
induction or dielectric loss  2,2 A  
8514 90 00  –  Parts  2,2 A  
8515  Electric (including electrically heated gas), laser or other light or 
photon beam, ultrasonic, electron beam, magnetic pulse or plasma 
arc soldering, brazing or welding machines and apparatus, whether 
or not capable of cutting; electric machines and apparatus for hot 
spraying of metals or cermets  
– Brazing or soldering machines and apparatus  
8515 11 00  – – Soldering irons and guns  2,7 A  
8515 19 00  – – Other 2,7 A  
– Machines and apparatus for resistance welding of metal  
8515 21 00  – – Fully or partly automatic  2,7 A  
8515 29  – – Other 
8515 29 10  – – – For butt welding  2,7 AEN 15.12.2012 Official Journal of the European Union 637
CN 2007  Description  Base rate Category  Comments  
8515 29 90  – – – Other 2,7 A  
– Machines and apparatus for arc (including plasma arc) welding of 
metals  
8515 31 00  – – Fully or partly automatic  2,7 A  
8515 39  – – Other  
– – – For manual welding with coated electrodes, complete with 
welding or cutting devices, and consigned with  
8515 39 13  – – – –  Transformers  2,7 A  
8515 39 18  – – – –  Generators or rotary converters or static converters, rectifiers 
or rectifying apparatus  2,7 A  
8515 39 90  – – – Other 2,7 A  
8515 80  –  Other machines and apparatus  
– – For treating metals  
8515 80 11  – – – For welding  2,7 A  
8515 80 19  – – – Other 2,7 A  
– – Other 
8515 80 91  – – – For resistance welding of plastics  2,7 A  
8515 80 99  – – – Other 2,7 A  
8515 90 00  –  Parts  2,7 A  
8516  Electric instantaneous or storage water heaters and immersion 
heaters; electric space-heating apparatus and soil-heating apparatus; 
electrothermic hairdressing apparatus (for example, hairdryers, hair 
curlers, curling tong heaters) and hand dryers; electric smoothing 
irons; other electrothermic appliances of a kind used for domestic 
purposes; electric heating resistors, other than those of heading 
8545  
8516 10  –  Electric instantaneous or storage water heaters and immersion 
heaters  
– – Water heaters  
8516 10 11  – – – Instantaneous water heaters  2,7 A  
8516 10 19  – – – Other 2,7 A  
8516 10 90  – – Immersion heaters  2,7 A  
– Electric space-heating apparatus and electric soil-heating 
apparatus 
8516 21 00  – – Storage heating radiators  2,7 AEN 638 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8516 29  – – Other 
8516 29 10  – – – Liquid-filled radiators  2,7 A  
8516 29 50  – – – Convection heaters  2,7 A  
– – – Other 
8516 29 91  – – – – With built-in fan  2,7 A  
8516 29 99  – – – – Other 2,7 A  
– Electrothermic hairdressing or hand-drying apparatus  
8516 31  – – Hairdryers  
8516 31 10  – – – Drying hoods  2,7 A  
8516 31 90  – – – Other 2,7 A  
8516 32 00  – – Other hairdressing apparatus  2,7 A  
8516 33 00  – – Hand-drying apparatus  2,7 A  
8516 40  –  Electric smoothing irons  
8516 40 10  – – Steam smoothing irons  2,7 A  
8516 40 90  – – Other 2,7 A  
8516 50 00  –  Microwave ovens  5  A  
8516 60  –  Other ovens; cookers, cooking plates, boiling rings; grillers and 
roasters  
8516 60 10  – – Cookers (incorporating at least an oven and a hob)  2,7 A  
– – Cooking plates, boiling rings and hobs  
8516 60 51  – – – Hobs for building in  2,7 A  
8516 60 59  – – – Other 2,7 A  
8516 60 70  – – Grillers and roasters  2,7 A  
8516 60 80  – – Ovens for building in  2,7 A  
8516 60 90  – – Other 2,7 A  
– Other electrothermic appliances  
8516 71 00  – – Coffee or tea makers  2,7 A  
8516 72 00  – – Toasters  2,7 A  
8516 79  – – Other 
8516 79 20  – – – Deep fat fryers  2,7 AEN 15.12.2012 Official Journal of the European Union 639
CN 2007  Description  Base rate Category  Comments  
8516 79 70  – – – Other 2,7 A  
8516 80  –  Electric heating resistors  
8516 80 20  – – Assembled with an insulated former  2,7 A  
8516 80 80  – – Other 2,7 A  
8516 90 00  –  Parts  2,7 A  
8517  Telephone sets, including telephones for cellular networks or for 
other wireless networks; other apparatus for the transmission or 
reception of voice, images or other data, including apparatus for 
communication in a wired or wireless network (such as a local or 
wide area network), other than transmission or reception apparatus 
of heading 8443, 8525, 8527 or 8528  
– Telephone sets, including telephones for cellular networks or for 
other wireless networks  
8517 11 00  – – Line telephone sets with cordless handsets  Free  A  
8517 12 00  – – Telephones for cellular networks or for other wireless networks  Free  A  
8517 18 00  – – Other Free  A  
– Other apparatus for transmission or reception of voice, images 
or other data, including apparatus for communication in a wired 
or wireless network (such as a local or wide area network)  
8517 61 00  – – Base stations  Free  A  
8517 62 00  – – Machines for the reception, conversion and transmission or 
regeneration of voice, images or other data, including 
switching and routing apparatus  Free  A  
8517 69  – – Other 
8517 69 10  – – – Videophones Free  A  
8517 69 20  – – – Entry-phone systems  Free  A  
– – – Reception apparatus for radio-telephony or radio-telegraphy  
8517 69 31  – – – –  Portable receivers for calling, alerting or paging  Free  A  
8517 69 39  – – – –  Other 9,3 A  
8517 69 90  – – – Other Free  A  
8517 70  –  Parts  
– – Aerials and aerial reflectors of all kinds; parts suitable for use 
therewith  
8517 70 11  – – – Aerials for radio-telegraphic or radio-telephonic apparatus  Free  A  
8517 70 15  – – – Telescopic and whip-type aerials for portable apparatus or for 
apparatus for fitting in motor vehicles  5 AEN 640 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8517 70 19  – – – Other 3,6 A  
8517 70 90  – – Other Free  A  
8518  Microphones and stands therefor; loudspeakers, whether or not 
mounted in their enclosures; headphones and earphones, 
whether or not combined with a microphone, and sets consisting 
of a microphone and one or more loudspeakers; audio-frequency 
electric amplifiers; electric sound amplifier sets  
8518 10  –  Microphones and stands therefor  
8518 10 30  – – Microphones having a frequency range of 300 Hz to 3,4 KHz, 
of a diameter not exceeding 10 mm and a height not exceeding 
3 mm, of a kind used for telecommunications  Free A  
8518 10 95  – – Other 2,5 A  
– Loudspeakers, whether or not mounted in their enclosures  
8518 21 00  – – Single loudspeakers, mounted in their enclosures  4,5 A  
8518 22 00  – – Multiple loudspeakers, mounted in the same enclosure  4,5 A  
8518 29  – – Other 
8518 29 30  – – – Loudspeakers having a frequency range of 300 Hz to 3,4 KHz, 
of a diameter not exceeding 50 mm, of a kind used for tele ­
communications  Free  A  
8518 29 95  – – – Other 3  A  
8518 30  –  Headphones and earphones, whether or not combined with 
microphone, and sets consisting of a microphone and one or 
more loudspeakers  
8518 30 20  – – Line telephone handsets  Free  A  
8518 30 95  – – Other 2  A  
8518 40  –  Audio-frequency electric amplifiers  
8518 40 30  – – Telephonic and measurement amplifiers  3  A  
– – Other 
8518 40 81  – – – With only one channel  4,5 A  
8518 40 89  – – – Other 4,5 A  
8518 50 00  –  Electric sound amplifier sets  2  A  
8518 90 00  –  Parts  2  A  
8519  Sound recording or sound reproducing apparatus  
8519 20  –  Apparatus operated by coins, banknotes, bank cards, tokens or 
by other means of paymentEN 15.12.2012 Official Journal of the European Union 641
CN 2007  Description  Base rate Category  Comments  
8519 20 10  – – Coin- or disc-operated record-players  6  A  
– – Other 
8519 20 91  – – – With laser reading system  9,5 A  
8519 20 99  – – – Other 4,5 A  
8519 30 00  –  Turntables (record-decks)  2  A  
8519 50 00  –  Telephone answering machines  Free  A  
– Other apparatus 
8519 81  – – Using magnetic, optical or semiconductor media  
– – – Sound reproducing apparatus (including cassette-players), not 
incorporating a sound recording device  
8519 81 11  – – – –  Transcribing machines  5  A  
– – – –  Other sound-reproducing apparatus  
8519 81 15  – – – – –  Pocket-size cassette players  Free  A  
– – – – –  Other, cassette-type  
8519 81 21  – – – – – –  With an analogue and digital reading system  9  A  
8519 81 25  – – – – – –  Other 2  A  
– – – – –  Other  
– – – – – –  With laser reading system  
8519 81 31  – – – – – – –  Of a kind used in motor vehicles, of a type using discs of 
a diameter not exceeding 6,5 cm  9 A  
8519 81 35  – – – – – – –  Other 9,5 A  
8519 81 45  – – – – – –  Other 4,5 A  
– – – Other apparatus 
8519 81 51  – – – –  Dictating machines not capable of operating without an 
external source of power  4 A  
– – – –  Other magnetic tape recorders incorporating sound repro ­
ducing apparatus  
– – – – –  Cassette-type  
– – – – – –  With built-in amplifier and one or more built-in loud ­
speakers  
8519 81 55  – – – – – – –  Capable of operating without an external source of 
power Free  A  
8519 81 61  – – – – – – –  Other 2  AEN 642 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8519 81 65  – – – – – –  Pocket-size recorders  Free  A  
8519 81 75  – – – – – –  Other 2  A  
– – – – –  Other 
8519 81 81  – – – – – –  Using magnetic tapes on reels, allowing sound recording 
or reproduction either at a single speed of 19 cm per 
second or at several speeds if those comprise only 
19 cm per second and lower speeds  2 A  
8519 81 85  – – – – – –  Other 7  A  
8519 81 95  – – – – Other 2  A  
8519 89  – – Other  
– – – Sound reproducing apparatus, not incorporating a sound 
recording device  
8519 89 11  – – – – Record-players, other than those of subheadings 8519 20  2  A  
8519 89 15  – – – – Transcribing machines  5  A  
8519 89 19  – – – – Other 4,5 A  
8519 89 90  – – – Other 2  A  
8521  Video recording or reproducing apparatus, whether or not incor ­
porating a video tuner  
8521 10  –  Magnetic tape-type  
8521 10 20  – – Using tape of a width not exceeding 1,3 cm and allowing 
recording or reproduction at a tape speed not exceeding 
50 mm per second  14 A  
8521 10 95  – – Other 8  A  
8521 90 00  –  Other 13,9  A  
8522  Parts and accessories suitable for use solely or principally with the 
apparatus of headings 8519 to 8521  
8522 10 00  –  Pick-up cartridges  4  A  
8522 90  –  Other 
8522 90 30  – – Styli; diamonds, sapphires and other precious or semi-precious 
stones (natural, synthetic or reconstructed) for styli, whether or 
not mounted  Free A  
– – Other  
– – – Electronic assemblies  
8522 90 41  – – – – Of apparatus of subheading 8519 50 00  Free  A  
8522 90 49  – – – – Other 4  AEN 15.12.2012 Official Journal of the European Union 643
CN 2007  Description  Base rate Category  Comments  
8522 90 70  – – – Single cassette-deck assemblies with a total thickness not 
exceeding 53 mm, of a kind used in the manufacture of 
sound recording and reproducing apparatus  Free A  
8522 90 80  – – – Other 4  A  
8523  Discs, tapes, solid-state non-volatile storage devices,  'smart cards ' 
and other media for the recording of sound or of other 
phenomena, whether or not recorded, including matrices and 
masters for the production of discs, but excluding products of 
Chapter 37  
– Magnetic media  
8523 21 00  – – Cards incorporating a magnetic stripe  3,5 A  
8523 29  – – Other  
– – – Magnetic tapes; magnetic discs  
8523 29 15  – – – –  Unrecorded  Free  A  
– – – –  Other 
8523 29 31  – – – – –  For reproducing phenomena other than sound or image  Free  A  
8523 29 33  – – – – –  For reproducing representations of instructions, data, 
sound, and image recorded in a machine-readable binary 
form, and capable of being manipulated or providing inter ­
activity to a user, by means of an automatic data processing 
machine  Free A  
8523 29 39  – – – – –  Other 3,5 A  
8523 29 90  – – – Other 3,5 A  
8523 40  –  Optical media  
– – Unrecorded  
8523 40 11  – – – Discs for laser reading systems of a recording capacity not 
exceeding 900 megabytes, other than erasable  Free A  
8523 40 13  – – – Discs for laser reading systems of a recording capacity 
exceeding 900 megabytes but not exceeding 18 gigabytes, 
other than erasable  Free  A  
8523 40 19  – – – Other Free  A  
– – Other  
– – – Discs for laser reading systems  
8523 40 25  – – – –  For reproducing phenomena other than sound or image  Free  A  
– – – –  For reproducing sound only  
8523 40 31  – – – – –  Of a diameter not exceeding 6,5 cm  3,5 AEN 644 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8523 40 39  – – – – –  Of a diameter exceeding 6,5 cm  3,5 A  
– – – –  Other 
8523 40 45  – – – – –  For reproducing representations of instructions, data, 
sound, and image recorded in a machine-readable binary 
form, and capable of being manipulated or providing inter ­
activity to a user, by means of an automatic data-processing 
machine  Free A  
– – – – –  Other 
8523 40 51  – – – – – –  Digital versatile discs (DVD)  3,5 A  
8523 40 59  – – – – – –  Other 3,5 A  
– – – Other 
8523 40 91  – – – – For reproducing phenomena other than sound or image  Free  A  
8523 40 93  – – – – For reproducing representations of instructions, data, sound, 
and image recorded in a machine-readable binary form, and 
capable of being manipulated or providing interactivity to a 
user, by means of an automatic data-processing machine  Free A  
8523 40 99  – – – – Other 3,5 A  
– Semiconductor media  
8523 51  – – Solid-state non-volatile storage devices  
8523 51 10  – – – Unrecorded  Free  A  
– – – Other 
8523 51 91  – – – – For reproducing phenomena other than sound or image  Free  A  
8523 51 93  – – – – For reproducing representations of instructions, data, sound, 
and image recorded in a machine-readable binary form, and 
capable of being manipulated or providing interactivity to a 
user, by means of an automatic data-processing machine  Free A  
8523 51 99  – – – – Other 3,5 A  
8523 52  – – "Smart cards " 
8523 52 10  – – – With two or more electronic integrated circuits  3,7 A  
8523 52 90  – – – Other Free  A  
8523 59  – – Other 
8523 59 10  – – – Unrecorded  Free  A  
– – – Other 
8523 59 91  – – – – For reproducing phenomena other than sound or image  Free  AEN 15.12.2012 Official Journal of the European Union 645
CN 2007  Description  Base rate Category  Comments  
8523 59 93  – – – –  For reproducing representations of instructions, data, sound, 
and image recorded in a machine-readable binary form, and 
capable of being manipulated or providing interactivity to a 
user, by means of an automatic data-processing machine  Free A  
8523 59 99  – – – –  Other 3,5 A  
8523 80  –  Other 
8523 80 10  – – Unrecorded  Free  A  
– – Other 
8523 80 91  – – – For reproducing phenomena other than sound or image  Free  A  
8523 80 93  – – – For reproducing representations of instructions, data, sound, 
and image recorded in a machine-readable binary form, and 
capable of being manipulated or providing interactivity to a 
user, by means of an automatic data-processing machine  Free  A  
8523 80 99  – – – Other 3,5 A  
8525  Transmission apparatus for radio-broadcasting or television, 
whether or not incorporating reception apparatus or sound 
recording or reproducing apparatus; television cameras, digital 
cameras and video camera recorders  
8525 50 00  –  Transmission apparatus  3,6 A  
8525 60 00  –  Transmission apparatus incorporating reception apparatus  Free  A  
8525 80  –  Television cameras, digital cameras and video camera recorders  
– – Television cameras  
8525 80 11  – – – With 3 or more camera tubes  3  A  
8525 80 19  – – – Other 4,9 A  
8525 80 30  – – Digital cameras  Free  A  
– – Other video camera recorders  
8525 80 91  – – – Only able to record sound and images taken by the television 
camera 4,9 A  
8525 80 99  – – – Other 12,5  A  
8526  Radar apparatus, radio navigational aid apparatus and radio remote 
control apparatus  
8526 10 00  –  Radar apparatus 3,7 A  
– Other 
8526 91  – – Radio navigational aid apparatus  
8526 91 20  – – – Radio navigational receivers  3,7 AEN 646 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8526 91 80  – – – Other 3,7 A  
8526 92 00  – – Radio remote control apparatus  3,7 A  
8527  Reception apparatus for radio-broadcasting, whether or not 
combined, in the same housing, with sound recording or repro ­
ducing apparatus or a clock  
– Radio-broadcast receivers capable of operating without an 
external source of power  
8527 12  – – Pocket-size radio cassette players  
8527 12 10  – – – With an analogue and digital reading system  14  A  
8527 12 90  – – – Other 10  A  
8527 13  – – Other apparatus combined with sound recording or repro ­
ducing apparatus  
8527 13 10  – – – With laser reading system  12  A  
– – – Other 
8527 13 91  – – – – Of the cassette-type with an analogue and digital reading 
system  14 A  
8527 13 99  – – – – Other 10  A  
8527 19 00  – – Other Free  A  
– Radio-broadcast receivers not capable of operating without an 
external source of power, of a kind used in motor vehicles  
8527 21  – – Combined with sound recording or reproducing apparatus  
– – – Capable of receiving and decoding digital radio data system 
signals  
8527 21 20  – – – – With laser reading system  14  A  
– – – –  Other 
8527 21 52  – – – – –  Of the cassette-type with an analogue and digital reading 
system  14 A  
8527 21 59  – – – – –  Other 10  A  
– – – Other 
8527 21 70  – – – – With laser reading system  14  A  
– – – –  Other 
8527 21 92  – – – – –  Of the cassette-type with an analogue and digital reading 
system  14 A  
8527 21 98  – – – – –  Other 10  AEN 15.12.2012 Official Journal of the European Union 647
CN 2007  Description  Base rate Category  Comments  
8527 29 00  – – Other 12  A  
– Other 
8527 91  – – Combined with sound recording or reproducing apparatus  
– – – Within the same housing one or more loudspeakers  
8527 91 11  – – – –  Of the cassette-type with an analogue and digital reading 
system  14 A  
8527 91 19  – – – –  Other 10  A  
– – – Other 
8527 91 35  – – – –  With laser reading system  12  A  
– – – –  Other 
8527 91 91  – – – – –  Of the cassette-type with an analogue and digital reading 
system  14 A  
8527 91 99  – – – – –  Other 10  A  
8527 92  – – Not combined with sound recording or reproducing apparatus 
but combined with a clock  
8527 92 10  – – – Alarm clock radios  Free  A  
8527 92 90  – – – Other 9  A  
8527 99 00  – – Other 9  A  
8528  Monitors and projectors, not incorporating television reception 
apparatus; reception apparatus for television, whether or not incor ­
porating radio-broadcast receivers or sound or video recording or 
reproducing apparatus  
– Cathode-ray tube monitors  
8528 41 00  – – Of a kind solely or principally used in an automatic data- 
processing system of heading 8471  Free  A  
8528 49  – – Other 
8528 49 10  – – – Black and white or other monochrome  14 A  
– – – Colour 
8528 49 35  – – – –  With a screen width/height ratio less than 1,5  14  A  
– – – –  Other 
8528 49 91  – – – – –  With scanning parameters not exceeding 625 lines  14  A  
8528 49 99  – – – – –  With scanning parameters exceeding 625 lines  14  A  
– Other monitorsEN 648 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8528 51 00  – – Of a kind solely or principally used in an automatic data- 
processing system of heading 8471  Free  A  
8528 59  – – Other 
8528 59 10  – – – Black and white or other monochrome  14  A  
8528 59 90  – – – Colour 14  A  
– Projectors  
8528 61 00  – – Of a kind solely or principally used in an automatic data- 
processing system of heading 8471  Free  A  
8528 69  – – Other 
8528 69 10  – – – Operating by means of flat panel display (for example, a liquid 
crystal device), capable of displaying digital information 
generated by an automatic data-processing machine  Free  A  
– – – Other 
8528 69 91  – – – – Black and white or other monochrome  2  A  
8528 69 99  – – – – Colour 14  A  
– Reception apparatus for television, whether or not incorporating 
radio-broadcast receivers or sound or video recording or repro ­
ducing apparatus  
8528 71  – – Not designed to incorporate a video display or screen  
– – – Video tuners  
8528 71 11  – – – – Electronic assemblies for incorporation into automatic data- 
processing machines  Free  A  
8528 71 13  – – – – Apparatus with a microprocessor-based device incorporating 
a modem for gaining access to the Internet, and having a 
function of interactive information exchange, capable of 
receiving television signals ( 'set-top boxes with communi ­
cation function ') Free  A  
8528 71 19  – – – – Other 14  A  
8528 71 90  – – – Other 14  A  
8528 72  – – Other, colour 
8528 72 10  – – – Television projection equipment  14  A  
8528 72 20  – – – Apparatus incorporating a video recorder or reproducer  14  A  
– – – Other  
– – – –  With integral tube  
– – – – –  With a screen width/height ratio less than 1,5, with a 
diagonal measurement of the screenEN 15.12.2012 Official Journal of the European Union 649
CN 2007  Description  Base rate Category  Comments  
8528 72 31  – – – – – –  Not exceeding 42 cm  14  A  
8528 72 33  – – – – – –  Exceeding 42 cm but not exceeding 52 cm  14  A  
8528 72 35  – – – – – –  Exceeding 52 cm but not exceeding 72 cm  14  A  
8528 72 39  – – – – – –  Exceeding 72 cm  14  A  
– – – – –  Other  
– – – – – –  With scanning parameters not exceeding 625 lines, with a 
diagonal measurement of the screen  
8528 72 51  – – – – – – –  Not exceeding 75 cm  14  A  
8528 72 59  – – – – – – –  Exceeding 72 cm  14  A  
8528 72 75  – – – – – –  With scanning parameters exceeding 625 lines  14  A  
– – – –  Other 
8528 72 91  – – – – –  With a screen width/height ratio less than 1,5  14  A  
8528 72 99  – – – – –  Other 14  A  
8528 73 00  – – Other, black and white or other monochrome  2  A  
8529  Parts suitable for use solely or principally with the apparatus of 
headings 8525 to 8528  
8529 10  –  Aerials and aerial reflectors of all kinds; parts suitable for use 
therewith  
– – Aerials  
8529 10 11  – – – Telescopic and whip-type aerials for portable apparatus or for 
apparatus for fitting in motor vehicles  5 A  
– – – Outside aerials for radio or television broadcast receivers  
8529 10 31  – – – –  For reception via satellite  3,6 A  
8529 10 39  – – – –  Other 3,6 A  
8529 10 65  – – – Inside aerials for radio or television broadcast receivers, 
including built-in types  4 A  
8529 10 69  – – – Other 3,6 A  
8529 10 80  – – Aerial filters and separators  3,6 A  
8529 10 95  – – Other 3,6 A  
8529 90  –  OtherEN 650 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8529 90 20  – – Parts of apparatus of subheading 8525 60 00, 8525 80 30, 
8528 41 00, 8528 51 00 and 8528 61 00  Free A  
– – Other  
– – – Cabinets and cases  
8529 90 41  – – – – Of wood 2  A  
8529 90 49  – – – – Of other materials  3  A  
8529 90 65  – – – Electronic assemblies  3  A  
– – – Other 
8529 90 92  – – – – For television cameras of subheading 8525 80 11 and 
8525 80 19 and for apparatus of headings 8527 and 8528  5 A  
8529 90 97  – – – – Other 3  A  
8530  Electrical signalling, safety or traffic control equipment for 
railways, tramways, roads, inland waterways, parking facilities, 
port installations or airfields (other than those of heading 8608)  
8530 10 00  –  Equipment for railways or tramways  1,7 A  
8530 80 00  –  Other equipment  1,7 A  
8530 90 00  –  Parts  1,7 A  
8531  Electric sound or visual signalling apparatus (for example, bells, 
sirens, indicator panels, burglar or fire alarms), other than those 
of heading 8512 or 8530  
8531 10  –  Burglar or fire alarms and similar apparatus  
8531 10 30  – – Of a kind used for buildings  2,2 A  
8531 10 95  – – Other 2,2 A  
8531 20  –  Indicator panels incorporating liquid crystal devices (LCD) or 
light emitting diodes (LED)  
8531 20 20  – – Incorporating light emitting diodes (LED)  Free  A  
– – Incorporating liquid crystal devices (LCD)  
8531 20 40  – – – Incorporating active matrix liquid crystal devices (LCD)  Free  A  
8531 20 95  – – – Other Free  A  
8531 80  –  Other apparatus 
8531 80 20  – – Flat panel display devices  Free  A  
8531 80 95  – – Other 2,2 A  
8531 90  –  PartsEN 15.12.2012 Official Journal of the European Union 651
CN 2007  Description  Base rate Category  Comments  
8531 90 20  – – Of apparatus of subheadings 8531 20 and 8531 80 20  Free  A  
8531 90 85  – – Other 2,2 A  
8532  Electrical capacitors, fixed, variable or adjustable (pre-set)  
8532 10 00  –  Fixed capacitors designed for use in 50/60 Hz circuits and having 
a reactive power handling capacity of not less than 0,5 kvar 
(power capacitors)  Free A  
– Other fixed capacitors  
8532 21 00  – – Tantalum  Free  A  
8532 22 00  – – Aluminium electrolytic  Free  A  
8532 23 00  – – Ceramic dielectric, single layer  Free  A  
8532 24 00  – – Ceramic dielectric, multilayer  Free  A  
8532 25 00  – – Dielectric of paper or plastics  Free  A  
8532 29 00  – – Other Free  A  
8532 30 00  –  Variable or adjustable (pre-set) capacitors  Free  A  
8532 90 00  –  Parts  Free  A  
8533  Electrical resistors (including rheostats and potentiometers), other 
than heating resistors  
8533 10 00  –  Fixed carbon resistors, composition or film types  Free  A  
– Other fixed resistors  
8533 21 00  – – For a power handling capacity not exceeding 20 W  Free  A  
8533 29 00  – – Other Free  A  
– Wirewound variable resistors, including rheostats and poten ­
tiometers  
8533 31 00  – – For a power handling capacity not exceeding 20 W  Free  A  
8533 39 00  – – Other Free  A  
8533 40  –  Other variable resistors, including rheostats and potentiometers  
8533 40 10  – – For a power handling capacity not exceeding 20 W  Free  A  
8533 40 90  – – Other Free  A  
8533 90 00  –  Parts  Free  A  
8534 00  Printed circuits  
– Consisting only of conductor elements and contactsEN 652 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8534 00 11  – – Multilayer circuits  Free  A  
8534 00 19  – – Other Free  A  
8534 00 90  –  With other passive elements  Free  A  
8535  Electrical apparatus for switching or protecting electrical circuits, or 
for making connections to or in electrical circuits (for example, 
switches, fuses, lightning arresters, voltage limiters, surge 
suppressors, plugs and other connectors, junction boxes), for a 
voltage exceeding 1 000 V  
8535 10 00  –  Fuses  2,7 A  
– Automatic circuit breakers  
8535 21 00  – – For a voltage of less than 72,5 kV  2,7 A  
8535 29 00  – – Other 2,7 A  
8535 30  –  Isolating switches and make-and-break switches  
8535 30 10  – – For a voltage of less than 72,5 kV  2,7 A  
8535 30 90  – – Other 2,7 A  
8535 40 00  –  Lightning arresters, voltage limiters and surge suppressors  2,7 A  
8535 90 00  –  Other 2,7 A  
8536  Electrical apparatus for switching or protecting electrical circuits, or 
for making connections to or in electrical circuits (for example, 
switches, relays, fuses, surge suppressors, plugs, sockets, lamp 
holders and other connectors, junction boxes), for a voltage not 
exceeding 1 000 V; connectors for optical fibres, optical fibre 
bundles or cables  
8536 10  –  Fuses  
8536 10 10  – – For a current not exceeding 10 A  2,3 A  
8536 10 50  – – For a current exceeding 10 A but not exceeding 63 A  2,3 A  
8536 10 90  – – For a current exceeding 63 A  2,3 A  
8536 20  –  Automatic circuit breakers  
8536 20 10  – – For a current not exceeding 63 A  2,3 A  
8536 20 90  – – For a current exceeding 63 A  2,3 A  
8536 30  –  Other apparatus for protecting electrical circuits  
8536 30 10  – – For a current not exceeding 16 A  2,3 A  
8536 30 30  – – For a current exceeding 16 A but not exceeding 125 A  2,3 AEN 15.12.2012 Official Journal of the European Union 653
CN 2007  Description  Base rate Category  Comments  
8536 30 90  – – For a current exceeding 125 A  2,3 A  
– Relays 
8536 41  – – For a voltage not exceeding 60 V  
8536 41 10  – – – For a current not exceeding 2 A  2,3 A  
8536 41 90  – – – For a current exceeding 2 A  2,3 A  
8536 49 00  – – Other 2,3 A  
8536 50  –  Other switches  
8536 50 03  – – Electronic AC switches consisting of optically coupled input 
and output circuits (insulated thyristor AC switches)  Free A  
8536 50 05  – – Electronic switches, including temperature protected electronic 
switches, consisting of a transistor and a logic chip (chip-on- 
chip technology)  Free  A  
8536 50 07  – – Electro-mechanical snap-action switches for a current not 
exceeding 11 A  Free A  
– – Other  
– – – For a voltage not exceeding 60 V  
8536 50 11  – – – –  Push-button switches  2,3 A  
8536 50 15  – – – –  Rotary switches  2,3 A  
8536 50 19  – – – –  Other 2,3 A  
8536 50 80  – – – Other 2,3 A  
– Lamp holders, plugs and sockets  
8536 61  – – Lamp holders  
8536 61 10  – – – Edison lamp holders  2,3 A  
8536 61 90  – – – Other 2,3 A  
8536 69  – – Other 
8536 69 10  – – – For coaxial cables  Free  A  
8536 69 30  – – – For printed circuits  Free  A  
8536 69 90  – – – Other 2,3 A  
8536 70 00  –  Connectors for optical fibres, optical fibre bundles or cables  3  A  
8536 90  –  Other apparatus 
8536 90 01  – – Prefabricated elements for electrical circuits  2,3 AEN 654 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8536 90 10  – – Connections and contact elements for wire and cables  Free  A  
8536 90 20  – – Wafer probers  Free  A  
8536 90 85  – – Other 2,3 A  
8537  Boards, panels, consoles, desks, cabinets and other bases, equipped 
with two or more apparatus of heading 8535 or 8536, for electric 
control or the distribution of electricity, including those incor ­
porating instruments or apparatus of Chapter 90, and numerical 
control apparatus, other than switching apparatus of heading 8517  
8537 10  –  For a voltage not exceeding 1 000 V  
8537 10 10  – – Numerical control panels with built-in automatic data- 
processing machine  2,1 A  
– – Other 
8537 10 91  – – – Programmable memory controllers  2,1 A  
8537 10 99  – – – Other 2,1 A  
8537 20  –  For a voltage exceeding 1 000 V  
8537 20 91  – – For a voltage exceeding 1 000 V but not exceeding 72,5 kV  2,1 A  
8537 20 99  – – For a voltage exceeding 72,5 kV  2,1 A  
8538  Parts suitable for use solely or principally with the apparatus of 
heading 8535, 8536 or 8537  
8538 10 00  –  Boards, panels, consoles, desks, cabinets and other bases for the 
goods of heading 8537, not equipped with their apparatus  2,2 A  
8538 90  –  Other  
– – For wafer probers of subheading 8536 90 20  
8538 90 11  – – – Electronic assemblies  3,2 B  
8538 90 19  – – – Other 1,7 A  
– – Other 
8538 90 91  – – – Electronic assemblies  3,2 A  
8538 90 99  – – – Other 1,7 A  
8539  Electric filament or discharge lamps, including sealed beam lamp 
units and ultraviolet or infra-red lamps; arc lamps  
8539 10 00  –  Sealed beam lamp units  2,7 A  
– Other filament lamps, excluding ultraviolet or infra-red lamps  
8539 21  – – Tungsten halogenEN 15.12.2012 Official Journal of the European Union 655
CN 2007  Description  Base rate Category  Comments  
8539 21 30  – – – Of a kind used for motorcycles or other motor vehicles  2,7 A  
– – – Other, for a voltage  
8539 21 92  – – – –  Exceeding 100 V  2,7 A  
8539 21 98  – – – –  Not exceeding 100 V  2,7 A  
8539 22  – – Other, of a power not exceeding 200 W and for a voltage 
exceeding 100 V  
8539 22 10  – – – Reflector lamps  2,7 A  
8539 22 90  – – – Other 2,7 A  
8539 29  – – Other 
8539 29 30  – – – Of a kind used for motorcycles or other motor vehicles  2,7 A  
– – – Other, for a voltage  
8539 29 92  – – – –  Exceeding 100 V  2,7 A  
8539 29 98  – – – –  Not exceeding 100 V  2,7 A  
– Discharge lamps, other than ultraviolet lamps  
8539 31  – – Fluorescent, hot cathode  
8539 31 10  – – – With double ended cap  2,7 A  
8539 31 90  – – – Other 2,7 A  
8539 32  – – Mercury or sodium vapour lamps; metal halide lamps  
8539 32 10  – – – Mercury vapour lamps  2,7 A  
8539 32 50  – – – Sodium vapour lamps  2,7 A  
8539 32 90  – – – Metal halide lamps  2,7 A  
8539 39 00  – – Other 2,7 A  
– Ultraviolet or infra-red lamps; arc lamps  
8539 41 00  – – Arc lamps  2,7 A  
8539 49  – – Other 
8539 49 10  – – – Ultraviolet lamps  2,7 A  
8539 49 30  – – – Infra-red lamps  2,7 A  
8539 90  –  Parts  
8539 90 10  – – Lamp bases  2,7 A  
8539 90 90  – – Other 2,7 AEN 656 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8540  Thermionic, cold cathode or photo-cathode valves and tubes (for 
example, vacuum or vapour or gas filled valves and tubes, mercury 
arc rectifying valves and tubes, cathode ray tubes, television camera 
tubes)  
– Cathode ray television picture tubes, including video monitor 
cathode ray tubes  
8540 11  – – Colour  
– – – With a screen width/height ratio less than 1,5, with a diagonal 
measurement of the screen  
8540 11 11  – – – – Not exceeding 42 cm  14  A  
8540 11 13  – – – – Exceeding 42 cm but not exceeding 52 cm  14  A  
8540 11 15  – – – – Exceeding 52 cm but not exceeding 72 cm  14  A  
8540 11 19  – – – – Exceeding 72 cm  14  A  
– – – Other, with a diagonal measurement of the screen  
8540 11 91  – – – – Not exceeding 75 cm  14  A  
8540 11 99  – – – – Exceeding 75 cm  14  A  
8540 12 00  – – Black and white or other monochrome  7,5 A  
8540 20  –  Television camera tubes; image converters and intensifiers; other 
photocathode tubes 
8540 20 10  – – Television camera tubes  2,7 A  
8540 20 80  – – Other 2,7 A  
8540 40 00  –  Data/graphic display tubes, colour, with a phosphor dot screen 
pitch smaller than 0,4 mm  2,6 A  
8540 50 00  –  Data/graphic display tubes, black and white or other mono ­
chrome 2,6 A  
8540 60 00  –  Other cathode ray tubes  2,6 A  
– Microwave tubes (for example, magnetrons, klystrons, travelling 
wave tubes, carcinotrons), excluding grid-controlled tubes  
8540 71 00  – – Magnetrons  2,7 A  
8540 72 00  – – Klystrons  2,7 A  
8540 79 00  – – Other 2,7 A  
– Other valves and tubes  
8540 81 00  – – Receiver or amplifier valves and tubes  2,7 AEN 15.12.2012 Official Journal of the European Union 657
CN 2007  Description  Base rate Category  Comments  
8540 89 00  – – Other 2,7 A  
– Parts  
8540 91 00  – – Of cathode ray tubes  2,7 A  
8540 99 00  – – Other 2,7 A  
8541  Diodes, transistors and similar semiconductor devices; photosen ­
sitive semiconductor devices, including photovoltaic cells whether 
or not assembled in modules or made up into panels; light- 
emitting diodes; mounted piezoelectric crystals  
8541 10 00  –  Diodes, other than photosensitive or light-emitting diodes  Free  A  
– Transistors, other than photosensitive transistors  
8541 21 00  – – With a dissipation rate of less than 1 W  Free  A  
8541 29 00  – – Other Free  A  
8541 30 00  –  Thyristors, diacs and triacs, other than photosensitive devices  Free  A  
8541 40  –  Photosensitive semiconductor devices, including photovoltaic 
cells whether or not assembled in modules or made-up into 
panels; light-emitting diodes  
8541 40 10  – – Light-emitting diodes, including laser diodes  Free  A  
8541 40 90  – – Other Free  A  
8541 50 00  –  Other semiconductor devices  Free  A  
8541 60 00  –  Mounted piezoelectric crystals  Free  A  
8541 90 00  –  Parts  Free  A  
8542  Electronic integrated circuits  
– Electronic integrated circuits  
8542 31  – – Processors and controllers, whether or not combined with 
memories, converters, logic circuits, amplifiers, clock and 
timing circuits, or other circuits  
8542 31 10  – – – Goods specified in note 8(b)(3) to this chapter  Free  A  
8542 31 90  – – – Other Free  A  
8542 32  – – Memories  
8542 32 10  – – – Goods specified in note 8(b)(3) to this chapter  Free  A  
– – – Other  
– – – –  Dynamic random-access memories (D-RAMs)  
8542 32 31  – – – – –  With a storage capacity not exceeding 512 Mbits  Free  AEN 658 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8542 32 39  – – – – –  With a storage capacity exceeding 512 Mbits  Free  A  
8542 32 45  – – – – Static random-access memories (S-RAMs), including cache 
random-access memories (cache-RAMs)  Free A  
8542 32 55  – – – – UV erasable, programmable, read only memories (EPROMs)  Free  A  
– – – –  Electrically erasable, programmable, read only memories 
(E 2 PROMs), including FLASH E  2 PROMs  
– – – – –  FLASH E  2 PROMs 
8542 32 61  – – – – – –  With a storage capacity not exceeding 512 Mbits  Free  A  
8542 32 69  – – – – – –  With a storage capacity exceeding 512 Mbits  Free  A  
8542 32 75  – – – – –  Other Free  A  
8542 32 90  – – – – Other memories  Free  A  
8542 33 00  – – Amplifiers  Free  A  
8542 39  – – Other 
8542 39 10  – – – Goods specified in note 8(b)(3) to this chapter  Free  A  
8542 39 90  – – – Other Free  A  
8542 90 00  –  Parts  Free  A  
8543  Electrical machines and apparatus, having individual functions, not 
specified or included elsewhere in this chapter  
8543 10 00  –  Particle accelerators  4  A  
8543 20 00  –  Signal generators  3,7 A  
8543 30 00  –  Machines and apparatus for electroplating, electrolysis or electro ­
phoresis  3,7 A  
8543 70  –  Other machines and apparatus  
8543 70 10  – – Electrical machines with translation or dictionary functions  Free  A  
8543 70 30  – – Aerial amplifiers  3,7 A  
– – Sunbeds, sunlamps and similar suntanning equipment  
– – – For fluorescent tubes using ultraviolet A rays  
8543 70 51  – – – – With a maximum tube length of 100 cm  3,7 A  
8543 70 55  – – – – Other 3,7 A  
8543 70 59  – – – Other 3,7 A  
8543 70 60  – – Electric fence energisers  3,7 AEN 15.12.2012 Official Journal of the European Union 659
CN 2007  Description  Base rate Category  Comments  
8543 70 90  – – Other 3,7 A  
8543 90 00  –  Parts  3,7 A  
8544  Insulated (including enamelled or anodised) wire, cable (including 
coaxial cable) and other insulated electric conductors, whether or 
not fitted with connectors; optical fibre cables, made-up of indi ­
vidually sheathed fibres, whether or not assembled with electric 
conductors or fitted with connectors  
– Winding wire  
8544 11  – – Of copper  
8544 11 10  – – – Lacquered or enamelled  3,7 A  
8544 11 90  – – – Other 3,7 A  
8544 19  – – Other 
8544 19 10  – – – Lacquered or enamelled  3,7 A  
8544 19 90  – – – Other 3,7 A  
8544 20 00  –  Coaxial cable and other coaxial electric conductors  3,7 A  
8544 30 00  –  Ignition wiring sets and other wiring sets of a kind used in 
vehicles, aircraft or ships  3,7 A  
– Other electric conductors, for a voltage not exceeding 1 000 V  
8544 42  – – Fitted with connectors  
8544 42 10  – – – Of a kind used for telecommunications  Free  A  
8544 42 90  – – – Other 3,3 A  
8544 49  – – Other 
8544 49 20  – – – Of a kind used for telecommunications, for a voltage not 
exceeding 80 V  Free A  
– – – Other 
8544 49 91  – – – –  Wire and cables, with individual conductor wires of a 
diameter exceeding 0,51 mm  3,7 A  
– – – –  Other 
8544 49 93  – – – – –  For a voltage not exceeding 80 V  3,7 A  
8544 49 95  – – – – –  For a voltage exceeding 80 V but less than 1 000 V  3,7 A  
8544 49 99  – – – – –  For a voltage of 1 000 V  3,7 A  
8544 60  –  Other electric conductors, for a voltage exceeding 1 000 V  
8544 60 10  – – With copper conductors  3,7 AEN 660 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8544 60 90  – – With other conductors  3,7 A  
8544 70 00  –  Optical fibre cables  Free  A  
8545  Carbon electrodes, carbon brushes, lamp carbons, battery carbons 
and other articles of graphite or other carbon, with or without 
metal, of a kind used for electrical purposes  
– Electrodes  
8545 11 00  – – Of a kind used for furnaces  2,7 A  
8545 19  – – Other 
8545 19 10  – – – Electrodes for electrolysis installations  2,7 A  
8545 19 90  – – – Other 2,7 A  
8545 20 00  –  Brushes  2,7 A  
8545 90  –  Other 
8545 90 10  – – Heating resistors  1,7 A  
8545 90 90  – – Other 2,7 A  
8546  Electrical insulators of any material  
8546 10 00  –  Of glass  3,7 A  
8546 20  –  Of ceramics  
8546 20 10  – – With no metal parts  4,7 A  
– – With metal parts  
8546 20 91  – – – For overhead power transmission or traction lines  4,7 A  
8546 20 99  – – – Other 4,7 A  
8546 90  –  Other 
8546 90 10  – – Of plastics  3,7 A  
8546 90 90  – – Other 3,7 A  
8547  Insulating fittings for electrical machines, appliances or equipment, 
being fittings wholly of insulating material apart from any minor 
components of metal (for example, threaded sockets) incorporated 
during moulding solely for purposes of assembly, other than insu ­
lators of heading 8546; electrical conduit tubing and joints 
therefor, of base metal lined with insulating material  
8547 10  –  Insulating fittings of ceramics  
8547 10 10  – – Containing 80 % or more by weight of metallic oxides  4,7 A  
8547 10 90  – – Other 4,7 AEN 15.12.2012 Official Journal of the European Union 661
CN 2007  Description  Base rate Category  Comments  
8547 20 00  –  Insulating fittings of plastics  3,7 A  
8547 90 00  –  Other 3,7 A  
8548  Waste and scrap of primary cells, primary batteries and electric 
accumulators; spent primary cells, spent primary batteries and 
spent electric accumulators; electrical parts of machinery or 
apparatus, not specified or included elsewhere in this chapter  
8548 10  –  Waste and scrap of primary cells, primary batteries and electric 
accumulators; spent primary cells, spent primary batteries and 
spent electric accumulators  
8548 10 10  – – Spent primary cells, spent primary batteries  4,7 A  
– – Spent electric accumulators  
8548 10 21  – – – Lead-acid accumulators  2,6 A  
8548 10 29  – – – Other 2,6 A  
– – Waste and scrap of primary cells, primary batteries and electric 
accumulators  
8548 10 91  – – – Containing lead  Free  A  
8548 10 99  – – – Other Free  A  
8548 90  –  Other 
8548 90 20  – – Memories in multicombinational forms such as stack D-RAMs 
and modules  Free  A  
8548 90 90  – – Other 2,7 A  
XVII  SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND 
ASSOCIATED TRANSPORT EQUIPMENT 
86 CHAPTER 86 - RAILWAY OR TRAMWAY LOCOMOTIVES, 
ROLLING STOCK AND PARTS THEREOF; RAILWAY OR 
TRAMWAY TRACK FIXTURES AND FITTINGS AND PARTS 
THEREOF; MECHANICAL (INCLUDING ELECTROMECHANICAL) 
TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS  
8601  Rail locomotives powered from an external source of electricity or 
by electric accumulators  
8601 10 00  –  Powered from an external source of electricity  1,7 A  
8601 20 00  –  Powered by electric accumulators  1,7 A  
8602  Other rail locomotives; locomotive tenders  
8602 10 00  –  Diesel-electric locomotives  1,7 A  
8602 90 00  –  Other 1,7 A  
8603  Self-propelled railway or tramway coaches, vans and trucks, other 
than those of heading 8604EN 662 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8603 10 00  –  Powered from an external source of electricity  1,7 A  
8603 90 00  –  Other 1,7 A  
8604 00 00  Railway or tramway maintenance or service vehicles, whether or 
not self-propelled (for example, workshops, cranes, ballast tampers, 
trackliners, testing coaches and track inspection vehicles)  1,7 A  
8605 00 00  Railway or tramway passenger coaches, not self-propelled; luggage 
vans, post office coaches and other special purpose railway or 
tramway coaches, not self-propelled (excluding those of heading 
8604)  1,7 A  
8606  Railway or tramway goods vans and wagons, not self-propelled  
8606 10 00  –  Tank wagons and the like  1,7 A  
8606 30 00  –  Self-discharging vans and wagons, other than those of 
subheading 8606 10  1,7 A  
– Other 
8606 91  – – Covered and closed  
8606 91 10  – – – Specially designed for the transport of highly radioactive 
materials (Euratom)  1,7 A  
8606 91 80  – – – Other 1,7 A  
8606 92 00  – – Open, with non-removable sides of a height exceeding 60 cm  1,7 A  
8606 99 00  – – Other 1,7 A  
8607  Parts of railway or tramway locomotives or rolling stock  
– Bogies, bissel-bogies, axles and wheels, and parts thereof  
8607 11 00  – – Driving bogies and bissel-bogies  1,7 A  
8607 12 00  – – Other bogies and bissel-bogies  1,7 A  
8607 19  – – Other, including parts  
– – – Axles, assembled or not; wheels and parts thereof  
8607 19 01  – – – – Of cast iron or cast steel  2,7 A  
8607 19 11  – – – – Of closed-die forged steel  2,7 A  
8607 19 18  – – – – Other 2,7 A  
Parts of bogies, bissel-bogies and the like  
8607 19 91  – – – – Of cast iron or cast steel  1,7 A  
8607 19 99  – – – – Other 1,7 A  
– Brakes and parts thereofEN 15.12.2012 Official Journal of the European Union 663
CN 2007  Description  Base rate Category  Comments  
8607 21  – – Air brakes and parts thereof  
8607 21 10  – – – Of cast iron or cast steel  1,7 A  
8607 21 90  – – – Other 1,7 A  
8607 29  – – Other 
8607 29 10  – – – Of cast iron or cast steel  1,7 A  
8607 29 90  – – – Other 1,7 A  
8607 30  –  Hooks and other coupling devices, buffers, and parts thereof  
8607 30 01  – – Of cast iron or cast steel  1,7 A  
8607 30 99  – – Other 1,7 A  
– Other 
8607 91  – – Of locomotives  
8607 91 10  – – – Axle-boxes and parts thereof  3,7 A  
– – – Other 
8607 91 91  – – – –  Of cast iron or cast steel  1,7 A  
8607 91 99  – – – –  Other 1,7 A  
8607 99  – – Other 
8607 99 10  – – – Axle-boxes and parts thereof  3,7 A  
8607 99 30  – – – Bodies and parts thereof  1,7 A  
8607 99 50  – – – Chassis and parts thereof  1,7 A  
8607 99 90  – – – Other 1,7 A  
8608 00  Railway or tramway track fixtures and fittings; mechanical 
(including electro-mechanical) signalling, safety or traffic control 
equipment for railways, tramways, roads, inland waterways, 
parking facilities, port installations or airfields; parts of the fore ­
going  
8608 00 10  –  Equipment for railways or tramways  1,7 A  
8608 00 30  –  Other equipment  1,7 A  
8608 00 90  –  Parts  1,7 A  
8609 00  Containers (including containers for the transport of fluids) 
specially designed and equipped for carriage by one or more 
modes of transport  
8609 00 10  –  Containers with an anti-radiation lead covering, for the transport 
of radioactive materials (Euratom)  Free AEN 664 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8609 00 90  –  Other Free  A  
87 CHAPTER 87 - VEHICLES OTHER THAN RAILWAY OR 
TRAMWAY ROLLING STOCK, AND PARTS AND ACCESSORIES 
THEREOF  
8701  Tractors (other than tractors of heading 8709)  
8701 10 00  –  Pedestrian-controlled tractors  3  A  
8701 20  –  Road tractors for semi-trailers  
8701 20 10  – – New  16  A  
8701 20 90  – – Used  16  A  
8701 30  –  Track-laying tractors  
8701 30 10  – – Snowgroomers  Free  A  
8701 30 90  – – Other Free  A  
8701 90  –  Other  
– – Agricultural tractors (excluding pedestrian-controlled tractors) 
and forestry tractors, wheeled  
– – – New, of an engine power  
8701 90 11  – – – – Not exceeding 18 kW  Free  A  
8701 90 20  – – – – Exceeding 18 kW but not exceeding 37 kW  Free  A  
8701 90 25  – – – – Exceeding 37 kW but not exceeding 59 kW  Free  A  
8701 90 31  – – – – Exceeding 59 kW but not exceeding 75 kW  Free  A  
8701 90 35  – – – – Exceeding 75 kW but not exceeding 90 kW  Free  A  
8701 90 39  – – – – Exceeding 90 kW  Free  A  
8701 90 50  – – – Used  Free  A  
8701 90 90  – – Other 7  A  
8702  Motor vehicles for the transport of ten or more persons, including 
the driver  
8702 10  –  With compression-ignition internal combustion piston engine 
(diesel or semi-diesel)  
– – Of a cylinder capacity exceeding 2 500 cm  3 
8702 10 11  – – – New  16  A  
8702 10 19  – – – Used  16 A  
– – Of a cylinder capacity not exceeding 2 500 cm  3EN 15.12.2012 Official Journal of the European Union 665
CN 2007  Description  Base rate Category  Comments  
8702 10 91  – – – New  10 A  
8702 10 99  – – – Used  10 A  
8702 90  –  Other  
– – With spark-ignition internal combustion piston engine  
– – – Of a cylinder capacity exceeding 2 800 cm  3 
8702 90 11  – – – –  New  16  A  
8702 90 19  – – – –  Used  16  A  
– – – Of a cylinder capacity not exceeding 2 800 cm  3 
8702 90 31  – – – –  New  10  A  
8702 90 39  – – – –  Used  10  A  
8702 90 90  – – With other engines  10  A  
8703  Motor cars and other motor vehicles principally designed for the 
transport of persons (other than those of heading 8702), including 
station wagons and racing cars  
8703 10  –  Vehicles specially designed for travelling on snow; golf cars and 
similar vehicles  
8703 10 11  – – Vehicles specially designed for travelling on snow, with 
compression-ignition internal combustion piston engine 
(diesel or semi-diesel), or with spark-ignition internal 
combustion piston engine  5 A  
8703 10 18  – – Other 10  A  
– Other vehicles, with spark-ignition internal combustion recip ­
rocating piston engine  
8703 21  – – Of a cylinder capacity not exceeding 1 000 cm  3 
8703 21 10  – – – New  10 A  
8703 21 90  – – – Used  10 A  
8703 22  – – Of a cylinder capacity exceeding 1 000 cm  3 but not exceeding 
1 500 cm  3 
8703 22 10  – – – New  10 A  
8703 22 90  – – – Used  10 A  
8703 23  – – Of a cylinder capacity exceeding 1 500 cm  3 but not exceeding 
3 000 cm  3 
– – – New  
8703 23 11  – – – –  Motor caravans  10  AEN 666 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8703 23 19  – – – – Other 10  A  
8703 23 90  – – – Used  10 A  
8703 24  – – Of a cylinder capacity exceeding 3 000 cm  3 
8703 24 10  – – – New  10  A  
8703 24 90  – – – Used  10 A  
– Other vehicles, with compression-ignition internal combustion 
piston engine (diesel or semi-diesel)  
8703 31  – – Of a cylinder capacity not exceeding 1 500 cm  3 
8703 31 10  – – – New  10  A  
8703 31 90  – – – Used  10 A  
8703 32  – – Of a cylinder capacity exceeding 1 500 cm  3 but not exceeding 
2 500 cm  3 
– – – New  
8703 32 11  – – – – Motor caravans  10  A  
8703 32 19  – – – – Other 10  A  
8703 32 90  – – – Used  10 A  
8703 33  – – Of a cylinder capacity exceeding 2 500 cm  3 
– – – New  
8703 33 11  – – – – Motor caravans  10  A  
8703 33 19  – – – – Other 10  A  
8703 33 90  – – – Used  10 A  
8703 90  –  Other 
8703 90 10  – – With electric motors  10  A  
8703 90 90  – – Other 10  A  
8704  Motor vehicles for the transport of goods  
8704 10  –  Dumpers designed for off-highway use  
8704 10 10  – – With compression-ignition internal combustion piston engine 
(diesel or semi-diesel), or with spark-ignition internal 
combustion piston engine  Free  A  
8704 10 90  – – Other Free  A  
– Other, with compression-ignition internal combustion piston 
engine (diesel or semi-diesel)EN 15.12.2012 Official Journal of the European Union 667
CN 2007  Description  Base rate Category  Comments  
8704 21  – – Of a gross vehicle weight not exceeding 5 tonnes  
8704 21 10  – – – Specially designed for the transport of highly radioactive 
materials (Euratom)  3,5 A  
– – – Other  
– – – –  With engines of a cylinder capacity exceeding 2 500 cm  3 
8704 21 31  – – – – –  New  22  A  
8704 21 39  – – – – –  Used  22  A  
– – – –  With engines of a cylinder capacity not exceeding 2 500 cm  3 
8704 21 91  – – – – –  New  10  A  
8704 21 99  – – – – –  Used  10  A  
8704 22  – – Of a gross vehicle weight exceeding 5 tonnes but not exceeding 
20 tonnes  
8704 22 10  – – – Specially designed for the transport of highly radioactive 
materials (Euratom)  3,5 A  
– – – Other 
8704 22 91  – – – –  New  22  A  
8704 22 99  – – – –  Used  22  A  
8704 23  – – Of a gross vehicle weight exceeding 20 tonnes  
8704 23 10  – – – Specially designed for the transport of highly radioactive 
materials (Euratom)  3,5 A  
– – – Other 
8704 23 91  – – – –  New  22  A  
8704 23 99  – – – –  Used  22  A  
– Other, with spark-ignition internal combustion piston engine  
8704 31  – – Of a gross vehicle weight not exceeding 5 tonnes  
8704 31 10  – – – Specially designed for the transport of highly radioactive 
materials (Euratom)  3,5 A  
– – – Other  
– – – –  With engines of a cylinder capacity exceeding 2 800 cm  3 
8704 31 31  – – – – –  New  22  A  
8704 31 39  – – – – –  Used  22  A  
– – – –  With engines of a cylinder capacity not exceeding 2 800 cm  3EN 668 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8704 31 91  – – – – –  New  10  A  
8704 31 99  – – – – –  Used  10  A  
8704 32  – – Of a gross vehicle weight exceeding 5 tonnes  
8704 32 10  – – – Specially designed for the transport of highly radioactive 
materials (Euratom)  3,5 A  
– – – Other 
8704 32 91  – – – – New  22  A  
8704 32 99  – – – – Used  22  A  
8704 90 00  –  Other 10  A  
8705  Special purpose motor vehicles, other than those principally 
designed for the transport of persons or goods (for example, 
breakdown lorries, crane lorries, fire fighting vehicles, concrete- 
mixer lorries, road sweeper lorries, spraying lorries, mobile work ­
shops, mobile radiological units)  
8705 10 00  –  Crane lorries  3,7 A  
8705 20 00  –  Mobile drilling derricks  3,7 A  
8705 30 00  –  Fire fighting vehicles  3,7 A  
8705 40 00  –  Concrete-mixer lorries  3,7 A  
8705 90  –  Other 
8705 90 10  – – Breakdown lorries  3,7 A  
8705 90 30  – – Concrete-pumping vehicles  3,7 A  
8705 90 90  – – Other 3,7 A  
8706 00  Chassis fitted with engines, for the motor vehicles of headings 
8701 to 8705  
– Chassis for tractors of heading 8701; chassis for motor vehicles 
of heading 8702, 8703 or 8704 with either a compression- 
ignition internal combustion piston engine (diesel or semi- 
diesel) of a cylinder capacity exceeding 2 500 cm  3 or with a 
spark-ignition internal combustion piston engine of a cylinder 
capacity exceeding 2 800 cm  3 
8706 00 11  – – For vehicles of heading 8702 or 8704  19  A  
8706 00 19  – – Other 6  A  
– Other 
8706 00 91  – – For vehicles of heading 8703  4,5 AEN 15.12.2012 Official Journal of the European Union 669
CN 2007  Description  Base rate Category  Comments  
8706 00 99  – – Other 10  A  
8707  Bodies (including cabs), for the motor vehicles of headings 8701 to 
8705  
8707 10  –  For the vehicles of heading 8703  
8707 10 10  – – For industrial assembly purposes  4,5 A  
8707 10 90  – – Other 4,5 A  
8707 90  –  Other 
8707 90 10  – – For the industrial assembly of: 
Pedestrian-controlled tractors of subheading 8701 10; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; 
Special purpose motor vehicles of heading 8705  4,5 A  
8707 90 90  – – Other 4,5 A  
8708  Parts and accessories of the motor vehicles of heading 8701 to 
8705  
8708 10  –  Bumpers and parts thereof  
8708 10 10  – – For the industrial assembly of: 
Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading 8705  3 A  
8708 10 90  – – Other 4,5 A  
– Other parts and accessories of bodies (including cabs)  
8708 21  – – Safety seat belts  
8708 21 10  – – – For the industrial assembly of: 
Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading 8705  3 A  
8708 21 90  – – – Other 4,5 A  
8708 29  – – OtherEN 670 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8708 29 10  – – – For the industrial assembly of: 
Pedestrian-controlled tractors of subheading 8701 10; 
Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading 8705  3 A  
8708 29 90  – – – Other 4,5 A  
8708 30  –  Brakes and servo-brakes; parts thereof  
8708 30 10  – – For the industrial assembly of: 
Pedestrian-controlled tractors of subheading 8701 10; 
Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading 8705  3 A  
– – Other 
8708 30 91  – – – For disc brakes  4,5 A  
8708 30 99  – – – Other 4,5 A  
8708 40  –  Gear boxes and parts thereof  
8708 40 20  – – For the industrial assembly of: 
Pedestrian-controlled tractors of subheading 8701 10; 
Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading 8705  3 A  
– – Other 
8708 40 50  – – – Gear boxes  4,5 A  
– – – Parts  
8708 40 91  – – – – Of closed-die forged steel  4,5 A  
8708 40 99  – – – – Other 3,5 A  
8708 50  –  Drive-axles with differential, whether or not provided with other 
transmission components, and non-driving axles; parts thereofEN 15.12.2012 Official Journal of the European Union 671
CN 2007  Description  Base rate Category  Comments  
8708 50 20  – – For the industrial assembly of: 
Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading 8705  3 A  
– – Other 
8708 50 35  – – – Drive-axles with differential, whether or not provided with 
other transmission components, and non-driving axles  4,5 A  
– – – Parts  
8708 50 55  – – – –  Of closed-die forged steel  4,5 A  
– – – –  Other 
8708 50 91  – – – – –  For non-driving axles  4,5 A  
8708 50 99  – – – – –  Other 3,5 A  
8708 70  –  Road wheels and parts and accessories thereof  
8708 70 10  – – For the industrial assembly of: 
Pedestrian-controlled tractors falling of subheading 8701 10; 
Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading 8705  3 A  
– – Other 
8708 70 50  – – – Wheels of aluminium; parts and accessories of wheels, of 
aluminium  4,5 A  
8708 70 91  – – – Wheel centres in star form, cast in one piece, of iron or steel  3  A  
8708 70 99  – – – Other 4,5 A  
8708 80  –  Suspension systems and parts thereof (including shock-absorbers)  
8708 80 20  – – For the industrial assembly of: 
Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading 8705  3 A  
– – Other 
8708 80 35  – – – Suspension shock-absorbers  4,5 AEN 672 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8708 80 55  – – – Anti roll bars; other torsion bars  3,5 A  
– – – Other 
8708 80 91  – – – – Of closed-die forged steel  4,5 A  
8708 80 99  – – – – Other 3,5 A  
– Other parts and accessories  
8708 91  – – Radiators and parts thereof  
8708 91 20  – – – For the industrial assembly of: 
Pedestrian-controlled tractors of subheading 8701 10; 
Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading 8705  3 A  
– – – Other 
8708 91 35  – – – – Radiators  4,5 A  
– – – –  Parts  
8708 91 91  – – – – –  Of closed-die forged steel  4,5 A  
8708 91 99  – – – – –  Other 3,5 A  
8708 92  – – Silencers (mufflers) and exhaust pipes; parts thereof  
8708 92 20  – – – For the industrial assembly of: 
Pedestrian-controlled tractors of subheading 8701 10; 
Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading 8705  3 A  
– – – Other 
8708 92 35  – – – – Silencers (mufflers) and exhaust pipes  4,5 A  
– – – Parts  
8708 92 91  – – – – Of closed-die forged steel  4,5 A  
8708 92 99  – – – – Other 3,5 A  
8708 93  – – Clutches and parts thereofEN 15.12.2012 Official Journal of the European Union 673
CN 2007  Description  Base rate Category  Comments  
8708 93 10  – – – For the industrial assembly of: 
Pedestrian-controlled tractors of subheading 8701 10; 
Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading 8705  3 A  
8708 93 90  – – – Other 4,5 A  
8708 94  – – Steering wheels, steering columns and steering boxes; parts 
thereof 
8708 94 20  – – – For the industrial assembly of: 
Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading 8705  3 A  
– – – Other 
8708 94 35  – – – –  Steering wheels, steering columns and steering boxes  4,5 A  
– – – –  Parts  
8708 94 91  – – – – –  Of closed-die forged steel  4,5 A  
8708 94 99  – – – – –  Other 3,5 A  
8708 95  – – Safety airbags with inflator system; parts thereof  
8708 95 10  – – – For the industrial assembly of: 
Pedestrian-controlled tractors of subheading 8701 10; 
Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel) of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading 8705  3 A  
– – – Other 
8708 95 91  – – – –  Of closed-die forged steel  4,5 A  
8708 95 99  – – – –  Other 3,5 A  
8708 99  – – OtherEN 674 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8708 99 10  – – – For the industrial assembly of: 
Pedestrian-controlled tractors falling within subheading 
8701 10; 
Vehicles of heading 8703; 
Vehicles of heading 8704 with either a compression-ignition 
internal combustion piston engine (diesel or semi-diesel), of a 
cylinder capacity not exceeding 2 500 cm  3 or with a spark- 
ignition internal combustion piston engine of a cylinder 
capacity not exceeding 2 800 cm  3 ; 
Vehicles of heading 8705  3 A  
– – – Other 
8708 99 93  – – – – Of closed-die forged steel  4,5 A  
8708 99 97  – – – – Other 3,5 A  
8709  Works trucks, self-propelled, not fitted with lifting or handling 
equipment, of the type used in factories, warehouses, dock areas 
or airports for short distance transport of goods; tractors of the 
type used on railway station platforms; parts of the foregoing 
vehicles  
– Vehicles  
8709 11  – – Electrical  
8709 11 10  – – – Specially designed for the transport of highly radioactive 
materials (Euratom)  2 A  
8709 11 90  – – – Other 4  A  
8709 19  – – Other 
8709 19 10  – – – Specially designed for the transport of highly radioactive 
materials (Euratom)  2 A  
8709 19 90  – – – Other 4  A  
8709 90 00  –  Parts  3,5 A  
8710 00 00  Tanks and other armoured fighting vehicles, motorised, whether or 
not fitted with weapons, and parts of such vehicles  1,7 A  
8711  Motorcycles (including mopeds) and cycles fitted with an auxiliary 
motor, with or without side-cars; side-cars  
8711 10 00  –  With reciprocating internal combustion piston engine of a 
cylinder capacity not exceeding 50 cm  3 8 A  
8711 20  –  With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 50 cm  3 but not exceeding 250 cm  3 
8711 20 10  – – Scooters  8  A  
– – Other, of a cylinder capacity  
8711 20 91  – – – Exceeding 50 cm  3 but not exceeding 80 cm  3 8 AEN 15.12.2012 Official Journal of the European Union 675
CN 2007  Description  Base rate Category  Comments  
8711 20 93  – – – Exceeding 80 cm  3 but not exceeding 125 cm  3 8 A  
8711 20 98  – – – Exceeding 125 cm  3 but not exceeding 250 cm  3 8 A  
8711 30  –  With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 250 cm  3 but not exceeding 500 cm  3 
8711 30 10  – – Of a cylinder capacity exceeding 250 cm  3 but not exceeding 
380 cm  3 6 A  
8711 30 90  – – Of a cylinder capacity exceeding 380 cm  3 but not exceeding 
500 cm  3 6 A  
8711 40 00  –  With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 500 cm  3 but not exceeding 800 cm  3 6 A  
8711 50 00  –  With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 800 cm  3 6 A  
8711 90 00  –  Other 6  A  
8712 00  Bicycles and other cycles (including delivery tricycles), not 
motorised  
8712 00 10  –  Without ball bearings  15  A  
– Other 
8712 00 30  – – Bicycles  14  A  
8712 00 80  – – Other 15  A  
8713  Carriages for disabled persons, whether or not motorised or 
otherwise mechanically propelled  
8713 10 00  –  Not mechanically propelled  Free  A  
8713 90 00  –  Other Free  A  
8714  Parts and accessories of vehicles of headings 8711 to 8713  
– Of motorcycles (including mopeds)  
8714 11 00  – – Saddles  3,7 A  
8714 19 00  – – Other 3,7 A  
8714 20 00  –  Of carriages for disabled persons  Free  A  
– Other 
8714 91  – – Frames and forks, and parts thereof  
8714 91 10  – – – Frames  4,7 A  
8714 91 30  – – – Front forks  4,7 A  
8714 91 90  – – – Parts  4,7 AEN 676 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8714 92  – – Wheel rims and spokes  
8714 92 10  – – – Rims  4,7 A  
8714 92 90  – – – Spokes 4,7 A  
8714 93  – – Hubs, other than coaster braking hubs and hub brakes, and 
free-wheel sprocket-wheels  
8714 93 10  – – – Hubs without free-wheel or braking device  4,7 A  
8714 93 90  – – – Free-wheel sprocket-wheels  4,7 A  
8714 94  – – Brakes, including coaster braking hubs and hub brakes, and 
parts thereof  
8714 94 10  – – – Coaster braking hubs and hub brakes  4,7 A  
8714 94 30  – – – Other brakes  4,7 A  
8714 94 90  – – – Parts  4,7 A  
8714 95 00  – – Saddles  4,7 A  
8714 96  – – Pedals and crank-gear, and parts thereof  
8714 96 10  – – – Pedals  4,7 A  
8714 96 30  – – – Crank-gear  4,7 A  
8714 96 90  – – – Parts  4,7 A  
8714 99  – – Other 
8714 99 10  – – – Handlebars  4,7 A  
8714 99 30  – – – Luggage carriers  4,7 A  
8714 99 50  – – – Derailleur gears  4,7 A  
8714 99 90  – – – Other; parts  4,7 A  
8715 00  Baby carriages and parts thereof  
8715 00 10  –  Baby carriages  2,7 A  
8715 00 90  –  Parts  2,7 A  
8716  Trailers and semi-trailers; other vehicles, not mechanically 
propelled; parts thereof  
8716 10  –  Trailers and semi-trailers of the caravan type, for housing or 
camping  
8716 10 10  – – Folding caravans  2,7 A  
– – Other, of a weightEN 15.12.2012 Official Journal of the European Union 677
CN 2007  Description  Base rate Category  Comments  
8716 10 91  – – – Not exceeding 750 kg  2,7 A  
8716 10 94  – – – Exceeding 750 kg but not exceeding 1 600 kg  2,7 A  
8716 10 96  – – – Exceeding 1 600 kg but not exceeding 3 500 kg  2,7 A  
8716 10 99  – – – Exceeding 3 500 kg  2,7 A  
8716 20 00  –  Self-loading or self-unloading trailers and semi-trailers for agri ­
cultural purposes  2,7 A  
– Other trailers and semi-trailers for the transport of goods  
8716 31 00  – – Tanker trailers and tanker semi-trailers  2,7 A  
8716 39  – – Other 
8716 39 10  – – – Specially designed for the transport of highly radioactive 
materials (Euratom)  2,7 A  
– – – Other  
– – – –  New  
8716 39 30  – – – – –  Semi-trailers  2,7 A  
– – – – –  Other 
8716 39 51  – – – – – –  With a single axle  2,7 A  
8716 39 59  – – – – – –  Other 2,7 A  
8716 39 80  – – – –  Used  2,7 A  
8716 40 00  –  Other trailers and semi-trailers  2,7 A  
8716 80 00  –  Other vehicles  1,7 A  
8716 90  –  Parts  
8716 90 10  – – Chassis  1,7 A  
8716 90 30  – – Bodies 1,7 A  
8716 90 50  – – Axles  1,7 A  
8716 90 90  – – Other parts  1,7 A  
88 CHAPTER 88 - AIRCRAFT, SPACECRAFT, AND PARTS THEREOF  
8801 00  Balloons and dirigibles; gliders, hang gliders and other non- 
powered aircraft  
8801 00 10  –  Balloons and dirigibles; gliders and hang gliders  3,7 A  
8801 00 90  –  Other 2,7 AEN 678 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8802  Other aircraft (for example, helicopters, aeroplanes); spacecraft 
(including satellites) and suborbital and spacecraft launch vehicles  
– Helicopters  
8802 11 00  – – Of an unladen weight not exceeding 2 000 kg  7,5 A  
8802 12 00  – – Of an unladen weight exceeding 2 000 kg  2,7 A  
8802 20 00  –  Aeroplanes and other aircraft, of an unladen weight not 
exceeding 2 000 kg  7,7 A  
8802 30 00  –  Aeroplanes and other aircraft, of an unladen weight exceeding 
2 000 kg but not exceeding 15 000 kg  2,7 A  
8802 40 00  –  Aeroplanes and other aircraft, of an unladen weight exceeding 
15 000 kg  2,7 A  
8802 60  –  Spacecraft (including satellites) and suborbital and spacecraft 
launch vehicles  
8802 60 10  – – Spacecraft (including satellites)  4,2 A  
8802 60 90  – – Suborbital and spacecraft launch vehicles  4,2 A  
8803  Parts of goods of heading 8801 or 8802  
8803 10 00  –  Propellers and rotors and parts thereof  2,7 A  
8803 20 00  –  Under-carriages and parts thereof  2,7 A  
8803 30 00  –  Other parts of aeroplanes or helicopters  2,7 A  
8803 90  –  Other 
8803 90 10  – – Of kites  1,7 A  
8803 90 20  – – Of spacecraft (including satellites)  1,7 A  
8803 90 30  – – Of suborbital and spacecraft launch vehicles  1,7 A  
8803 90 90  – – Other 2,7 A  
8804 00 00  Parachutes (including dirigible parachutes and paragliders) and 
rotochutes; parts thereof and accessories thereto  2,7 A  
8805  Aircraft launching gear; deck-arrestor or similar gear; ground flying 
trainers; parts of the foregoing articles  
8805 10  –  Aircraft launching gear and parts thereof; deck-arrestor or similar 
gear and parts thereof  
8805 10 10  – – Aircraft launching gear and parts thereof  2,7 A  
8805 10 90  – – Other 1,7 A  
– Ground flying trainers and parts thereof  
8805 21 00  – – Air combat simulators and parts thereof  1,7 AEN 15.12.2012 Official Journal of the European Union 679
CN 2007  Description  Base rate Category  Comments  
8805 29 00  – – Other 1,7 A  
89 CHAPTER 89 - SHIPS, BOATS AND FLOATING STRUCTURES  
8901  Cruise ships, excursion boats, ferry-boats, cargo ships, barges and 
similar vessels for the transport of persons or goods  
8901 10  –  Cruise ships, excursion boats and similar vessels principally 
designed for the transport of persons; ferry-boats of all kinds  
8901 10 10  – – Seagoing  Free  A  
8901 10 90  – – Other 1,7 A  
8901 20  –  Tankers  
8901 20 10  – – Seagoing  Free  A  
8901 20 90  – – Other 1,7 A  
8901 30  –  Refrigerated vessels, other than those of subheading 8901 20  
8901 30 10  – – Seagoing  Free  A  
8901 30 90  – – Other 1,7 A  
8901 90  –  Other vessels for the transport of goods and other vessels for the 
transport of both persons and goods  
8901 90 10  – – Seagoing  Free  A  
– – Other 
8901 90 91  – – – Not mechanically propelled  1,7 A  
8901 90 99  – – – Mechanically propelled 1,7 A  
8902 00  Fishing vessels; factory ships and other vessels for processing or 
preserving fishery products  
– Seagoing  
8902 00 12  – – Of a gross tonnage exceeding 250  Free  A  
8902 00 18  – – Of a gross tonnage not exceeding 250  Free  A  
8902 00 90  –  Other 1,7 A  
8903  Yachts and other vessels for pleasure or sports; rowing boats and 
canoes 
8903 10  –  Inflatable  
8903 10 10  – – Of a weight not exceeding 100 kg each  2,7 A  
8903 10 90  – – Other 1,7 A  
– OtherEN 680 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
8903 91  – – Sailboats, with or without auxiliary motor  
8903 91 10  – – – Seagoing  Free  A  
– – – Other 
8903 91 92  – – – – Of a length not exceeding 7,5 m  1,7 A  
8903 91 99  – – – – Of a length exceeding 7,5 m  1,7 A  
8903 92  – – Motor boats, other than outboard motor boats  
8903 92 10  – – – Seagoing  Free  A  
– – – Other 
8903 92 91  – – – – Of a length not exceeding 7,5 m  1,7 A  
8903 92 99  – – – – Of a length exceeding 7,5 m  1,7 A  
8903 99  – – Other 
8903 99 10  – – – Of a weight not exceeding 100 kg each  2,7 A  
– – – Other 
8903 99 91  – – – – Of a length not exceeding 7,5 m  1,7 A  
8903 99 99  – – – – Of a length exceeding 7,5 m  1,7 A  
8904 00  Tugs and pusher craft  
8904 00 10  –  Tugs  Free  A  
– Pusher craft  
8904 00 91  – – Seagoing  Free  A  
8904 00 99  – – Other 1,7 A  
8905  Light-vessels, fire-floats, dredgers, floating cranes, and other vessels 
the navigability of which is subsidiary to their main function; 
floating docks; floating or submersible drilling or production plat ­
forms  
8905 10  –  Dredgers  
8905 10 10  – – Seagoing  Free  A  
8905 10 90  – – Other 1,7 A  
8905 20 00  –  Floating or submersible drilling or production platforms  Free  A  
8905 90  –  Other 
8905 90 10  – – Seagoing  Free  A  
8905 90 90  – – Other 1,7 AEN 15.12.2012 Official Journal of the European Union 681
CN 2007  Description  Base rate Category  Comments  
8906  Other vessels, including warships and lifeboats other than rowing 
boats  
8906 10 00  –  Warships Free  A  
8906 90  –  Other 
8906 90 10  – – Seagoing  Free  A  
– – Other 
8906 90 91  – – – Of a weight not exceeding 100 kg each  2,7 A  
8906 90 99  – – – Other 1,7 A  
8907  Other floating structures (for example, rafts, tanks, coffer-dams, 
landing stages, buoys and beacons)  
8907 10 00  –  Inflatable rafts  2,7 A  
8907 90 00  –  Other 2,7 A  
8908 00 00  Vessels and other floating structures for breaking up  Free  A  
XVIII  SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATO ­
GRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR 
SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND 
WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCES ­
SORIES THEREOF  
90 CHAPTER 90 - OPTICAL, PHOTOGRAPHIC, CINEMATO ­
GRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR 
SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND 
ACCESSORIES THEREOF  
9001  Optical fibres and optical fibre bundles; optical fibre cables other 
than those of heading 8544; sheets and plates of polarising 
material; lenses (including contact lenses), prisms, mirrors and 
other optical elements, of any material, unmounted, other than 
such elements of glass not optically worked  
9001 10  –  Optical fibres, optical fibre bundles and cables  
9001 10 10  – – Image conductor cables  2,9 A  
9001 10 90  – – Other 2,9 A  
9001 20 00  –  Sheets and plates of polarising material  2,9 A  
9001 30 00  –  Contact lenses  2,9 A  
9001 40  –  Spectacle lenses of glass  
9001 40 20  – – Not for the correction of vision  2,9 A  
– – For the correction of vision  
– – – Both sides finishedEN 682 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9001 40 41  – – – – Single focal  2,9 A  
9001 40 49  – – – – Other 2,9 A  
9001 40 80  – – – Other 2,9 A  
9001 50  –  Spectacle lenses of other materials  
9001 50 20  – – Not for the correction of vision  2,9 A  
– – For the correction of vision  
– – – Both sides finished  
9001 50 41  – – – – Single focal  2,9 A  
9001 50 49  – – – – Other 2,9 A  
9001 50 80  – – – Other 2,9 A  
9001 90 00  –  Other 2,9 A  
9002  Lenses, prisms, mirrors and other optical elements, of any material, 
mounted, being parts of or fittings for instruments or apparatus, 
other than such elements of glass not optically worked  
– Objective lenses  
9002 11 00  – – For cameras, projectors or photographic enlargers or reducers  6,7 A  
9002 19 00  – – Other 6,7 A  
9002 20 00  –  Filters  6,7 A  
9002 90 00  –  Other 6,7 A  
9003  Frames and mountings for spectacles, goggles or the like, and parts 
thereof  
– Frames and mountings  
9003 11 00  – – Of plastics  2,2 A  
9003 19  – – Of other materials  
9003 19 10  – – – Of precious metal or of rolled precious metal  2,2 A  
9003 19 30  – – – Of base metal  2,2 A  
9003 19 90  – – – Of other materials  2,2 A  
9003 90 00  –  Parts  2,2 A  
9004  Spectacles, goggles and the like, corrective, protective or other  
9004 10  –  SunglassesEN 15.12.2012 Official Journal of the European Union 683
CN 2007  Description  Base rate Category  Comments  
9004 10 10  – – With lenses optically worked  2,9 A  
– – Other 
9004 10 91  – – – With lenses of plastics  2,9 A  
9004 10 99  – – – Other 2,9 A  
9004 90  –  Other 
9004 90 10  – – With lenses of plastics  2,9 A  
9004 90 90  – – Other 2,9 A  
9005  Binoculars, monoculars, other optical telescopes, and mountings 
therefor; other astronomical instruments and mountings therefor, 
but not including instruments for radio-astronomy  
9005 10 00  –  Binoculars  4,2 A  
9005 80 00  –  Other instruments  4,2 A  
9005 90 00  –  Parts and accessories (including mountings)  4,2 A  
9006  Photographic (other than cinematographic) cameras; photographic 
flashlight apparatus and flashbulbs other than discharge lamps of 
heading 8539  
9006 10 00  –  Cameras of a kind used for preparing printing plates or cylinders  4,2 A  
9006 30 00  –  Cameras specially designed for underwater use, for aerial survey 
or for medical or surgical examination of internal organs; 
comparison cameras for forensic or criminological purposes  4,2 A  
9006 40 00  –  Instant print cameras  3,2 A  
– Other cameras  
9006 51 00  – – With a through-the-lens viewfinder (single lens reflex (SLR)), for 
roll film of a width not exceeding 35 mm  4,2 A  
9006 52 00  – – Other, for roll film of a width less than 35 mm  4,2 A  
9006 53  – – Other, for roll film of a width of 35 mm  
9006 53 10  – – – Disposable cameras  4,2 A  
9006 53 80  – – – Other 4,2 A  
9006 59 00  – – Other 4,2 A  
– Photographic flashlight apparatus and flashbulbs  
9006 61 00  – – Discharge lamp ( 'electronic ') flashlight apparatus  3,2 A  
9006 69 00  – – Other 3,2 A  
– Parts and accessoriesEN 684 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9006 91 00  – – For cameras  3,7 A  
9006 99 00  – – Other 3,2 A  
9007  Cinematographic cameras and projectors, whether or not incor ­
porating sound recording or reproducing apparatus  
– Cameras  
9007 11 00  – – For film of less than 16 mm width or for double-8 mm film  3,7 A  
9007 19 00  – – Other 3,7 A  
9007 20 00  –  Projectors  3,7 A  
– Parts and accessories  
9007 91 00  – – For cameras  3,7 A  
9007 92 00  – – For projectors  3,7 A  
9008  Image projectors, other than cinematographic; photographic (other 
than cinematographic) enlargers and reducers  
9008 10 00  –  Slide projectors  3,7 A  
9008 20 00  –  Microfilm, microfiche or other microform readers, whether or 
not capable of producing copies  3,7 A  
9008 30 00  –  Other image projectors  3,7 A  
9008 40 00  –  Photographic (other than cinematographic) enlargers and 
reducers  3,7 A  
9008 90 00  –  Parts and accessories  3,7 A  
9010  Apparatus and equipment for photographic (including cinemato ­
graphic) laboratories, not specified or included elsewhere in this 
chapter; negatoscopes; projection screens  
9010 10 00  –  Apparatus and equipment for automatically developing photo ­
graphic (including cinematographic) film or paper in rolls or for 
automatically exposing developed film to rolls of photographic 
paper  2,7 A  
9010 50 00  –  Other apparatus and equipment for photographic (including 
cinematographic) laboratories; negatoscopes  2,7 A  
9010 60 00  –  Projection screens  2,7 A  
9010 90 00  –  Parts and accessories  2,7 A  
9011  Compound optical microscopes, including those for photomicro ­
graphy, cinephotomicrography or microprojection  
9011 10  –  Stereoscopic microscopesEN 15.12.2012 Official Journal of the European Union 685
CN 2007  Description  Base rate Category  Comments  
9011 10 10  – – Fitted with equipment specifically designed for the handling and 
transport of semiconductor wafers or reticles  Free  A  
9011 10 90  – – Other 6,7 A  
9011 20  –  Other microscopes, for photomicrography, cinephotomicro­
graphy or microprojection  
9011 20 10  – – Photomicrographic microscopes fitted with equipment 
specifically designed for the handling and transport of semi ­
conductor wafers or reticles  Free  A  
9011 20 90  – – Other 6,7 A  
9011 80 00  –  Other microscopes  6,7 A  
9011 90  –  Parts and accessories  
9011 90 10  – – Of apparatus of subheading 9011 10 10 or 9011 20 10  Free  A  
9011 90 90  – – Other 6,7 A  
9012  Microscopes other than optical microscopes; diffraction apparatus  
9012 10  –  Microscopes other than optical microscopes; diffraction 
apparatus 
9012 10 10  – – Electron microscopes fitted with equipment specifically 
designed for the handling and transport of semiconductor 
wafers or reticles  Free A  
9012 10 90  – – Other 3,7 A  
9012 90  –  Parts and accessories  
9012 90 10  – – Of apparatus of subheading 9012 10 10  Free  A  
9012 90 90  – – Other 3,7 A  
9013  Liquid crystal devices not constituting articles provided for more 
specifically in other headings; lasers, other than laser diodes; other 
optical appliances and instruments, not specified or included 
elsewhere in this chapter  
9013 10 00  –  Telescopic sights for fitting to arms; periscopes; telescopes 
designed to form parts of machines, appliances, instruments or 
apparatus of this chapter or Section XVI  4,7 A  
9013 20 00  –  Lasers, other than laser diodes  4,7 A  
9013 80  –  Other devices, appliances and instruments  
– – Liquid crystal devices  
9013 80 20  – – – Active matrix liquid crystal devices  Free  A  
9013 80 30  – – – Other Free  A  
9013 80 90  – – Other 4,7 AEN 686 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9013 90  –  Parts and accessories  
9013 90 10  – – For liquid crystal devices (LCD)  Free  A  
9013 90 90  – – Other 4,7 A  
9014  Direction finding compasses; other navigational instruments and 
appliances 
9014 10 00  –  Direction finding compasses  2,7 A  
9014 20  –  Instruments and appliances for aeronautical or space navigation 
(other than compasses)  
9014 20 20  – – Inertial navigation systems  3,7 A  
9014 20 80  – – Other 3,7 A  
9014 80 00  –  Other instruments and appliances  3,7 A  
9014 90 00  –  Parts and accessories  2,7 A  
9015  Surveying (including photogrammetrical surveying), hydrographic, 
oceanographic, hydrological, meteorological or geophysical 
instruments and appliances, excluding compasses; rangefinders  
9015 10  –  Rangefinders  
9015 10 10  – – Electronic  3,7 A  
9015 10 90  – – Other 2,7 A  
9015 20  –  Theodolites and tachymeters (tacheometers)  
9015 20 10  – – Electronic  3,7 A  
9015 20 90  – – Other 2,7 A  
9015 30  –  Levels  
9015 30 10  – – Electronic  3,7 A  
9015 30 90  – – Other 2,7 A  
9015 40  –  Photogrammetrical, surveying instruments and appliances  
9015 40 10  – – Electronic  3,7 A  
9015 40 90  – – Other 2,7 A  
9015 80  –  Other instruments and appliances  
– – Electronic  
9015 80 11  – – – Meteorological, hydrological and geophysical instruments and 
apparatus 3,7 AEN 15.12.2012 Official Journal of the European Union 687
CN 2007  Description  Base rate Category  Comments  
9015 80 19  – – – Other 3,7 A  
– – Other 
9015 80 91  – – – Instruments and appliances used in geodesy, topography, 
surveying or levelling; hydrographic instruments  2,7 A  
9015 80 93  – – – Meteorological, hydrological and geophysical instruments and 
apparatus 2,7 A  
9015 80 99  – – – Other 2,7 A  
9015 90 00  –  Parts and accessories  2,7 A  
9016 00  Balances of a sensitivity of 5 cg or better, with or without weights  
9016 00 10  –  Balances  3,7 A  
9016 00 90  –  Parts and accessories  3,7 A  
9017  Drawing, marking-out or mathematical calculating instruments (for 
example, drafting machines, pantographs, protractors, drawing sets, 
slide rules, disc calculators); instruments for measuring length, for 
use in the hand (for example, measuring rods and tapes, microm ­
eters, callipers), not specified or included elsewhere in this chapter  
9017 10  –  Drafting tables and machines, whether or not automatic  
9017 10 10  – – Plotters  Free  A  
9017 10 90  – – Other 2,7 A  
9017 20  –  Other drawing, marking-out or mathematical calculating instru ­
ments  
9017 20 05  – – Plotters  Free  A  
– – Other drawing instruments  
9017 20 11  – – – Drawing sets  2,7 A  
9017 20 19  – – – Other 2,7 A  
9017 20 39  – – Marking-out instruments  2,7 A  
9017 20 90  – – Mathematical calculating instruments (including slide rules, disc 
calculators and the like)  2,7 A  
9017 30  –  Micrometers, callipers and gauges  
9017 30 10  – – Micrometers and callipers  2,7 A  
9017 30 90  – – Other (excluding gauges without adjustable devices of heading 
9031)  2,7 A  
9017 80  –  Other instruments  
9017 80 10  – – Measuring rods and tapes and divided scales  2,7 AEN 688 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9017 80 90  – – Other 2,7 A  
9017 90 00  –  Parts and accessories  2,7 A  
9018  Instruments and appliances used in medical, surgical, dental or 
veterinary sciences, including scintigraphic apparatus, other electro ­
medical apparatus and sight-testing instruments  
– Electrodiagnostic apparatus (including apparatus for functional 
exploratory examination or for checking physiological 
parameters)  
9018 11 00  – – Electrocardiographs  Free  A  
9018 12 00  – – Ultrasonic scanning apparatus  Free  A  
9018 13 00  – – Magnetic resonance imaging apparatus  Free  A  
9018 14 00  – – Scintigraphic apparatus  Free  A  
9018 19  – – Other 
9018 19 10  – – – Monitoring apparatus for simultaneous monitoring of two or 
more parameters  Free  A  
9018 19 90  – – – Other Free  A  
9018 20 00  –  Ultraviolet or infra-red ray apparatus  Free  A  
– Syringes, needles, catheters, cannulae and the like  
9018 31  – – Syringes, with or without needles  
9018 31 10  – – – Of plastics  Free  A  
9018 31 90  – – – Other Free  A  
9018 32  – – Tubular metal needles and needles for sutures  
9018 32 10  – – – Tubular metal needles  Free  A  
9018 32 90  – – – Needles for sutures  Free  A  
9018 39 00  – – Other Free  A  
– Other instruments and appliances, used in dental sciences  
9018 41 00  – – Dental drill engines, whether or not combined on a single base 
with other dental equipment  Free  A  
9018 49  – – Other 
9018 49 10  – – – Burrs, discs, drills and brushes, for use in dental drills  Free  A  
9018 49 90  – – – Other Free  A  
9018 50  –  Other ophthalmic instruments and appliancesEN 15.12.2012 Official Journal of the European Union 689
CN 2007  Description  Base rate Category  Comments  
9018 50 10  – – Non-optical Free  A  
9018 50 90  – – Optical Free  A  
9018 90  –  Other instruments and appliances  
9018 90 10  – – Instruments and apparatus for measuring blood-pressure  Free  A  
9018 90 20  – – Endoscopes  Free  A  
9018 90 30  – – Renal dialysis equipment (artificial kidneys, kidney machines 
and dialysers)  Free A  
– – Diathermic apparatus  
9018 90 41  – – – Ultrasonic  Free  A  
9018 90 49  – – – Other Free  A  
9018 90 50  – – Transfusion apparatus  Free  A  
9018 90 60  – – Anaesthetic apparatus and instruments  Free  A  
9018 90 70  – – Ultrasonic lithotripsy instruments  Free  A  
9018 90 75  – – Apparatus for nerve stimulation  Free  A  
9018 90 85  – – Other Free  A  
9019  Mechano-therapy appliances; massage apparatus; psychological 
aptitude-testing apparatus; ozone therapy, oxygen therapy, 
aerosol therapy, artificial respiration or other therapeutic 
respiration apparatus  
9019 10  –  Mechano-therapy appliances; massage apparatus; psychological 
aptitude-testing apparatus  
9019 10 10  – – Electrical vibratory-massage apparatus  Free  A  
9019 10 90  – – Other Free  A  
9019 20 00  –  Ozone therapy, oxygen therapy, aerosol therapy, artificial 
respiration or other therapeutic respiration apparatus  Free  A  
9020 00 00  Other breathing appliances and gas masks, excluding protective 
masks having neither mechanical parts nor replaceable filters  1,7 A  
9021  Orthopaedic appliances, including crutches, surgical belts and 
trusses; splints and other fracture appliances; artificial parts of 
the body; hearing aids and other appliances which are worn or 
carried, or implanted in the body, to compensate for a defect or 
disability  
9021 10  –  Orthopaedic or fracture appliances  
9021 10 10  – – Orthopaedic appliances Free  AEN 690 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9021 10 90  – – Splints and other fracture appliances  Free  A  
– Artificial teeth and dental fittings  
9021 21  – – Artificial teeth  
9021 21 10  – – – Of plastics  Free  A  
9021 21 90  – – – Of other materials  Free  A  
9021 29 00  – – Other Free  A  
– Other artificial parts of the body  
9021 31 00  – – Artificial joints  Free  A  
9021 39  – – Other 
9021 39 10  – – – Ocular prostheses  Free  A  
9021 39 90  – – – Other Free  A  
9021 40 00  –  Hearing aids, excluding parts and accessories  Free  A  
9021 50 00  –  Pacemakers for stimulating heart muscles, excluding parts and 
accessories  Free A  
9021 90  –  Other 
9021 90 10  – – Parts and accessories of hearing aids  Free  A  
9021 90 90  – – Other Free  A  
9022  Apparatus based on the use of X-rays or of alpha, beta or gamma 
radiations, whether or not for medical, surgical, dental or 
veterinary uses, including radiography or radiotherapy apparatus, 
X-ray tubes and other X-ray generators, high tension generators, 
control panels and desks, screens, examination or treatment tables, 
chairs and the like  
– Apparatus based on the use of X-rays, whether or not for 
medical, surgical, dental or veterinary uses, including radiography 
or radiotherapy apparatus  
9022 12 00  – – Computed tomography apparatus  Free  A  
9022 13 00  – – Other, for dental uses  Free  A  
9022 14 00  – – Other, for medical, surgical or veterinary uses  Free  A  
9022 19 00  – – For other uses  Free  A  
– Apparatus based on the use of alpha, beta or gamma radiations, 
whether or not for medical, surgical, dental or veterinary uses, 
including radiography or radiotherapy apparatus  
9022 21 00  – – For medical, surgical, dental or veterinary uses  Free  AEN 15.12.2012 Official Journal of the European Union 691
CN 2007  Description  Base rate Category  Comments  
9022 29 00  – – For other uses  2,1 A  
9022 30 00  –  X-ray tubes  2,1 A  
9022 90  –  Other, including parts and accessories  
9022 90 10  – – X-ray fluorescent screens and X-ray intensifying screens; anti- 
scatter shields and grids  2,1 A  
9022 90 90  – – Other 2,1 A  
9023 00  Instruments, apparatus and models, designed for demonstrational 
purposes (for example, in education or exhibitions), unsuitable for 
other uses  
9023 00 10  –  Of a type used for teaching physics, chemistry or technical 
subjects  1,4 A  
9023 00 80  –  Other 1,4 A  
9024  Machines and appliances for testing the hardness, strength, 
compressibility, elasticity or other mechanical properties of 
materials (for example, metals, wood, textiles, paper, plastics)  
9024 10  –  Machines and appliances for testing metals  
9024 10 10  – – Electronic  3,2 A  
– – Other 
9024 10 91  – – – Universal or for tensile tests  2,1 A  
9024 10 93  – – – For hardness tests  2,1 A  
9024 10 99  – – – Other 2,1 A  
9024 80  –  Other machines and appliances  
9024 80 10  – – Electronic  3,2 A  
– – Other 
9024 80 91  – – – For testing textiles, paper or paperboard  2,1 A  
9024 80 99  – – – Other 2,1 A  
9024 90 00  –  Parts and accessories  2,1 A  
9025  Hydrometers and similar floating instruments, thermometers, pyro ­
meters, barometers, hygrometers and psychrometers, recording or 
not, and any combination of these instruments  
– Thermometers and pyrometers, not combined with other instru ­
ments  
9025 11  – – Liquid-filled, for direct reading  
9025 11 20  – – – Clinical or veterinary thermometers  Free  AEN 692 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9025 11 80  – – – Other 2,8 A  
9025 19  – – Other 
9025 19 20  – – – Electronic  3,2 A  
9025 19 80  – – – Other 2,1 A  
9025 80  –  Other instruments  
9025 80 20  – – Barometers, not combined with other instruments  2,1 A  
– – Other 
9025 80 40  – – – Electronic  3,2 A  
9025 80 80  – – – Other 2,1 A  
9025 90 00  –  Parts and accessories  3,2 A  
9026  Instruments and apparatus for measuring or checking the flow, 
level, pressure or other variables of liquids or gases (for example, 
flow meters, level gauges, manometers, heat meters), excluding 
instruments and apparatus of heading 9014, 9015, 9028 or 9032  
9026 10  –  For measuring or checking the flow or level of liquids  
– – Electronic  
9026 10 21  – – – Flow meters  Free  A  
9026 10 29  – – – Other Free  A  
– – Other 
9026 10 81  – – – Flow meters  Free  A  
9026 10 89  – – – Other Free  A  
9026 20  –  For measuring or checking pressure  
9026 20 20  – – Electronic  Free  A  
– – Other 
9026 20 40  – – – Spiral or metal diaphragm type pressure gauges  Free  A  
9026 20 80  – – – Other Free  A  
9026 80  –  Other instruments or apparatus  
9026 80 20  – – Electronic  Free  A  
9026 80 80  – – Other Free  A  
9026 90 00  –  Parts and accessories  Free  AEN 15.12.2012 Official Journal of the European Union 693
CN 2007  Description  Base rate Category  Comments  
9027  Instruments and apparatus for physical or chemical analysis (for 
example, polarimeters, refractometers, spectrometers, gas or smoke 
analysis apparatus); instruments and apparatus for measuring or 
checking viscosity, porosity, expansion, surface tension or the like; 
instruments and apparatus for measuring or checking quantities of 
heat, sound or light (including exposure meters); microtomes  
9027 10  –  Gas or smoke analysis apparatus  
9027 10 10  – – Electronic  2,5 A  
9027 10 90  – – Other 2,5 A  
9027 20 00  –  Chromatographs and electrophoresis instruments  Free  A  
9027 30 00  –  Spectrometers, spectrophotometers and spectrographs using 
optical radiations (UV, visible, IR)  Free  A  
9027 50 00  –  Other instruments and apparatus using optical radiations (UV, 
visible, IR)  Free A  
9027 80  –  Other instruments and apparatus  
9027 80 05  – – Exposure meters  2,5 A  
– – Other  
– – – Electronic  
9027 80 11  – – – –  pH meters, rH meters and other apparatus for measuring 
conductivity  Free  A  
9027 80 13  – – – –  Apparatus for performing measurements of the physical 
properties of semiconductor materials or of LCD substrates 
or associated insulating and conducting layers during the 
semiconductor wafer production process or the LCD 
production process  Free  A  
9027 80 17  – – – –  Other Free  A  
– – – Other 
9027 80 91  – – – –  Viscometers, porosimeters and expansion meters  Free  A  
9027 80 93  – – – –  Apparatus for performing measurements of the physical 
properties of semiconductor materials or of LCD substrates 
or associated insulating and conducting layers during the 
semiconductor wafer production process or the LCD 
production process  Free  A  
9027 80 97  – – – –  Other Free  A  
9027 90  –  Microtomes; parts and accessories  
9027 90 10  – – Microtomes  2,5 A  
– – Parts and accessoriesEN 694 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9027 90 50  – – – Of apparatus of subheadings 9027 20 to 9027 80  Free  A  
9027 90 80  – – – Of microtomes or of gas or smoke analysis apparatus  2,5 A  
9028  Gas, liquid or electricity supply or production meters, including 
calibrating meters therefor  
9028 10 00  –  Gas meters  2,1 A  
9028 20 00  –  Liquid meters  2,1 A  
9028 30  –  Electricity meters  
– – For alternating current  
9028 30 11  – – – For single-phase  2,1 A  
9028 30 19  – – – For multi-phase  2,1 A  
9028 30 90  – – Other 2,1 A  
9028 90  –  Parts and accessories  
9028 90 10  – – For electricity meters  2,1 A  
9028 90 90  – – Other 2,1 A  
9029  Revolution counters, production counters, taximeters, milometers, 
pedometers and the like; speed indicators and tachometers, other 
than those of heading 9014 or 9015; stroboscopes  
9029 10 00  –  Revolution counters, production counters, taximeters, 
milometers, pedometers and the like  1,9 A  
9029 20  –  Speed indicators and tachometers; stroboscopes  
– – Speed indicators and tachometers  
9029 20 31  – – – Speed indicators for vehicles  2,6 A  
9029 20 38  – – – Other 2,6 A  
9029 20 90  – – Stroboscopes  2,6 A  
9029 90 00  –  Parts and accessories  2,2 A  
9030  Oscilloscopes, spectrum analysers and other instruments and 
apparatus for measuring or checking electrical quantities, 
excluding meters of heading 9028; instruments and apparatus 
for measuring or detecting alpha, beta, gamma, X-ray, cosmic or 
other ionising radiations  
9030 10 00  –  Instruments and apparatus for measuring or detecting ionising 
radiations  4,2 A  
9030 20  –  Oscilloscopes and oscillographs  
9030 20 10  – – Cathode ray 4,2 AEN 15.12.2012 Official Journal of the European Union 695
CN 2007  Description  Base rate Category  Comments  
9030 20 30  – – Other, with a recording device  Free  A  
– – Other 
9030 20 91  – – – Electronic  Free  A  
9030 20 99  – – – Other 2,1 A  
– Other instruments and apparatus, for measuring or checking 
voltage, current, resistance or power  
9030 31 00  – – Multimeters, without a recording device  4,2 A  
9030 32 00  – – Multimeters, with a recording device  Free  A  
9030 33  – – Other, without a recording device  
9030 33 10  – – – Electronic  4,2 A  
– – – Other 
9030 33 91  – – – –  Voltmeters  2,1 A  
9030 33 99  – – – –  Other 2,1 A  
9030 39 00  – – Other, with a recording device  Free  A  
9030 40 00  –  Other instruments and apparatus, specially designed for telecom ­
munications (for example, cross-talk meters, gain measuring 
instruments, distortion factor meters, psophometers)  Free A  
– Other instruments and apparatus  
9030 82 00  – – For measuring or checking semiconductor wafers or devices  Free  A  
9030 84 00  – – Other, with a recording device  Free  A  
9030 89  – – Other 
9030 89 30  – – – Electronic  Free  A  
9030 89 90  – – – Other 2,1 A  
9030 90  –  Parts and accessories  
9030 90 20  – – For apparatus of subheading 9030 82 00  Free  A  
9030 90 85  – – Other 2,5 A  
9031  Measuring or checking instruments, appliances and machines, not 
specified or included elsewhere in this chapter; profile projectors  
9031 10 00  –  Machines for balancing mechanical parts  2,8 A  
9031 20 00  –  Test benches  2,8 A  
– Other optical instruments and appliancesEN 696 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9031 41 00  – – For inspecting semiconductor wafers or devices or for 
inspecting photomasks or reticles used in manufacturing semi ­
conductor devices  Free A  
9031 49  – – Other 
9031 49 10  – – – Profile projectors  2,8 A  
9031 49 90  – – – Other Free  A  
9031 80  –  Other instruments, appliances and machines  
– – Electronic  
– – – For measuring or checking geometrical quantities  
9031 80 32  – – – – For inspecting semiconductor wafers or devices or for 
inspecting photomasks or reticles used in manufacturing 
semiconductor devices  2,8 A  
9031 80 34  – – – – Other 2,8 A  
9031 80 38  – – – Other 4  A  
– – Other 
9031 80 91  – – – For measuring or checking geometrical quantities  2,8 A  
9031 80 98  – – – Other 4  A  
9031 90  –  Parts and accessories  
9031 90 20  – – For apparatus of subheading 9031 41 00 or for optical 
instruments and appliances for measuring surface particulate 
contamination on semiconductor wafers of subheading 
9031 49 90  Free A  
9031 90 30  – – For apparatus of subheading 9031 80 32  2,8 A  
9031 90 85  – – Other 2,8 A  
9032  Automatic regulating or controlling instruments and apparatus  
9032 10  –  Thermostats  
9032 10 20  – – Electronic  2,8 A  
– – Other 
9032 10 81  – – – With electrical triggering device  2,1 A  
9032 10 89  – – – Other 2,1 A  
9032 20 00  –  Manostats  2,8 A  
– Other instruments and apparatus  
9032 81 00  – – Hydraulic or pneumatic  2,8 AEN 15.12.2012 Official Journal of the European Union 697
CN 2007  Description  Base rate Category  Comments  
9032 89 00  – – Other 2,8 A  
9032 90 00  –  Parts and accessories  2,8 A  
9033 00 00  Parts and accessories (not specified or included elsewhere in this 
chapter) for machines, appliances, instruments or apparatus of 
Chapter 90  3,7 A  
91 CHAPTER 91 - CLOCKS AND WATCHES AND PARTS THEREOF  
9101  Wristwatches, pocket-watches and other watches, including stop ­
watches, with case of precious metal or of metal clad with precious 
metal  
– Wristwatches, electrically operated, whether or not incorporating 
a stopwatch facility  
9101 11 00  – – With mechanical display only  4,5 MIN 0,3 EUR 
p/st MAX 0,8 EUR 
p/st A 
9101 19 00  – – Other 4,5 MIN 0,3 EUR 
p/st MAX 0,8 EUR 
p/st A 
– Other wristwatches, whether or not incorporating a stopwatch 
facility  
9101 21 00  – – With automatic winding  4,5 MIN 0,3 EUR 
p/st MAX 0,8 EUR 
p/st A 
9101 29 00  – – Other 4,5 MIN 0,3 EUR 
p/st MAX 0,8 EUR 
p/st A 
– Other 
9101 91 00  – – Electrically operated  4,5 MIN 0,3 EUR 
p/st MAX 0,8 EUR 
p/st A 
9101 99 00  – – Other 4,5 MIN 0,3 EUR 
p/st MAX 0,8 EUR 
p/st A 
9102  Wristwatches, pocket-watches and other watches, including stop ­
watches, other than those of heading 9101  
– Wristwatches, electrically operated, whether or not incorporating 
a stopwatch facility  
9102 11 00  – – With mechanical display only  4,5 MIN 0,3 EUR 
p/st MAX 0,8 EUR 
p/st A 
9102 12 00  – – With opto-electronic display only  4,5 MIN 0,3 EUR 
p/st MAX 0,8 EUR 
p/st AEN 698 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9102 19 00  – – Other 4,5 MIN 0,3 EUR 
p/st MAX 0,8 EUR 
p/st A 
– Other wristwatches, whether or not incorporating a stopwatch 
facility  
9102 21 00  – – With automatic winding  4,5 MIN 0,3 EUR 
p/st MAX 0,8 EUR 
p/st A 
9102 29 00  – – Other 4,5 MIN 0,3 EUR 
p/st MAX 0,8 EUR 
p/st A 
– Other 
9102 91 00  – – Electrically operated  4,5 MIN 0,3 EUR 
p/st MAX 0,8 EUR 
p/st A 
9102 99 00  – – Other 4,5 MIN 0,3 EUR 
p/st MAX 0,8 EUR 
p/st A 
9103  Clocks with watch movements, excluding clocks of heading 9104  
9103 10 00  –  Electrically operated  4,7 A  
9103 90 00  –  Other 4,7 A  
9104 00 00  Instrument panel clocks and clocks of a similar type for vehicles, 
aircraft, spacecraft or vessels  3,7 A  
9105  Other clocks  
– Alarm clocks  
9105 11 00  – – Electrically operated  4,7 A  
9105 19 00  – – Other 3,7 A  
– Wall clocks  
9105 21 00  – – Electrically operated  4,7 A  
9105 29 00  – – Other 3,7 A  
– Other 
9105 91 00  – – Electrically operated  4,7 A  
9105 99  – – Other 
9105 99 10  – – – Table-top or mantelpiece clocks  3,7 A  
9105 99 90  – – – Other 3,7 AEN 15.12.2012 Official Journal of the European Union 699
CN 2007  Description  Base rate Category  Comments  
9106  Time of day recording apparatus and apparatus for measuring, 
recording or otherwise indicating intervals of time, with clock or 
watch movement or with synchronous motor (for example, time- 
registers, time-recorders)  
9106 10 00  –  Time-registers; time-recorders  4,7 A  
9106 90  –  Other 
9106 90 10  – – Process-timers, stop-clocks and the like  4,7 A  
9106 90 80  – – Other 4,7 A  
9107 00 00  Time switches, with clock or watch movement or with 
synchronous motor  4,7 A  
9108  Watch movements, complete and assembled  
– Electrically operated  
9108 11 00  – – With mechanical display only or with a device to which a 
mechanical display can be incorporated  4,7 A  
9108 12 00  – – With opto-electronic display only  4,7 A  
9108 19 00  – – Other 4,7 A  
9108 20 00  –  With automatic winding  5 MIN 0,17 EUR 
p/st A 
9108 90 00  –  Other 5 MIN 0,17 EUR 
p/st A 
9109  Clock movements, complete and assembled  
– Electrically operated  
9109 11 00  – – Of alarm clocks  4,7 A  
9109 19 00  – – Other 4,7 A  
9109 90 00  –  Other 4,7 A  
9110  Complete watch or clock movements, unassembled or partly 
assembled (movement sets); incomplete watch or clock move ­
ments, assembled; rough watch or clock movements  
– Of watches  
9110 11  – – Complete movements, unassembled or partly assembled 
(movement sets)  
9110 11 10  – – – With balance wheel and hairspring  5 MIN 0,17 EUR 
p/st A 
9110 11 90  – – – Other 4,7 A  
9110 12 00  – – Incomplete movements, assembled  3,7 AEN 700 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9110 19 00  – – Rough movements  4,7 A  
9110 90 00  –  Other 3,7 A  
9111  Watch cases and parts thereof  
9111 10 00  –  Cases of precious metal or of metal clad with precious metal  0,5 EUR p/st MIN 
2,7 MAX 4,6  A 
9111 20 00  –  Cases of base metal, whether or not gold- or silver-plated  0,5 EUR p/st MIN 
2,7 MAX 4,6  A 
9111 80 00  –  Other cases  0,5 EUR p/st MIN 
2,7 MAX 4,6  A 
9111 90 00  –  Parts  0,5 EUR p/st MIN 
2,7 MAX 4,6  A 
9112  Clock cases and cases of a similar type for other goods of this 
chapter, and parts thereof  
9112 20 00  –  Cases  2,7 A  
9112 90 00  –  Parts  2,7 A  
9113  Watch straps, watch bands and watch bracelets, and parts thereof  
9113 10  –  Of precious metal or of metal clad with precious metal  
9113 10 10  – – Of precious metal  2,7 A  
9113 10 90  – – Of metal clad with precious metal  3,7 A  
9113 20 00  –  Of base metal, whether or not gold- or silver-plated  6  A  
9113 90  –  Other 
9113 90 10  – – Of leather or of composition leather  6  A  
9113 90 80  – – Other 6  A  
9114  Other clock or watch parts  
9114 10 00  –  Springs, including hairsprings  3,7 A  
9114 20 00  –  Jewels  2,7 A  
9114 30 00  –  Dials  2,7 A  
9114 40 00  –  Plates and bridges  2,7 A  
9114 90 00  –  Other 2,7 A  
92 CHAPTER 92 - MUSICAL INSTRUMENTS; PARTS AND ACCES ­
SORIES OF SUCH ARTICLES  
9201  Pianos, including automatic pianos; harpsichords and other 
keyboard stringed instrumentsEN 15.12.2012 Official Journal of the European Union 701
CN 2007  Description  Base rate Category  Comments  
9201 10  –  Upright pianos  
9201 10 10  – – New  4  A  
9201 10 90  – – Used  4  A  
9201 20 00  –  Grand pianos  4  A  
9201 90 00  –  Other 4  A  
9202  Other string musical instruments (for example, guitars, violins, 
harps) 
9202 10  –  Played with a bow  
9202 10 10  – – Violins  3,2 A  
9202 10 90  – – Other 3,2 A  
9202 90  –  Other 
9202 90 30  – – Guitars  3,2 A  
9202 90 80  – – Other 3,2 A  
9205  Other wind musical instruments (for example, clarinets, trumpets, 
bagpipes)  
9205 10 00  –  Brass-wind instruments  3,2 A  
9205 90  –  Other 
9205 90 10  – – Accordions and similar instruments  3,7 A  
9205 90 30  – – Mouth organs  3,7 A  
9205 90 50  – – Keyboard pipe organs; harmoniums and similar keyboard 
instruments with free metal reeds  3,2 A  
9205 90 90  – – Other 3,2 A  
9206 00 00  Percussion musical instruments (for example, drums, xylophones, 
cymbals, castanets, maracas)  3,2 A  
9207  Musical instruments, the sound of which is produced, or must be 
amplified, electrically (for example, organs, guitars, accordions)  
9207 10  –  Keyboard instruments, other than accordions  
9207 10 10  – – Organs  3,2 A  
9207 10 30  – – Digital-pianos  3,2 A  
9207 10 50  – – Synthesisers  3,2 A  
9207 10 80  – – Other 3,2 A  
9207 90  –  OtherEN 702 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9207 90 10  – – Guitars  3,7 A  
9207 90 90  – – Other 3,7 A  
9208  Musical boxes, fairground organs, mechanical street organs, mech ­
anical singing birds, musical saws and other musical instruments 
not falling within any other heading of this chapter; decoy calls of 
all kinds; whistles, call horns and other mouth-blown sound 
signalling instruments  
9208 10 00  –  Musical boxes  2,7 A  
9208 90 00  –  Other 3,2 A  
9209  Parts (for example, mechanisms for musical boxes) and accessories 
(for example, cards, discs and rolls for mechanical instruments) of 
musical instruments; metronomes, tuning forks and pitch pipes of 
all kinds  
9209 30 00  –  Musical instrument strings  2,7 A  
– Other 
9209 91 00  – – Parts and accessories for pianos  2,7 A  
9209 92 00  – – Parts and accessories for the musical instruments of heading 
9202  2,7 A  
9209 94 00  – – Parts and accessories for the musical instruments of heading 
9207  2,7 A  
9209 99  – – Other 
9209 99 20  – – – Parts and accessories for the musical instruments of heading 
9205  2,7 A  
– – – Other 
9209 99 40  – – – – Metronomes, tuning forks and pitch pipes  3,2 A  
9209 99 50  – – – – Mechanisms for musical boxes  1,7 A  
9209 99 70  – – – Other 2,7 A  
XIX SECTION XIX - ARMS AND AMMUNITION; PARTS AND ACCES ­
SORIES THEREOF  
93 CHAPTER 93 - ARMS AND AMMUNITION; PARTS AND ACCES ­
SORIES THEREOF  
9301  Military weapons, other than revolvers, pistols and the arms of 
heading 9307  
– Artillery weapons (for example, guns, howitzers and mortars)  
9301 11 00  – – Self-propelled  Free  A  
9301 19 00  – – Other Free  AEN 15.12.2012 Official Journal of the European Union 703
CN 2007  Description  Base rate Category  Comments  
9301 20 00  –  Rocket launchers; flame-throwers; grenade launchers; torpedo 
tubes and similar projectors  Free  A  
9301 90 00  –  Other Free  A  
9302 00 00  Revolvers and pistols, other than those of heading 9303 or 9304  2,7 A  
9303  Other firearms and similar devices which operate by the firing of 
an explosive charge (for example, sporting shotguns and rifles, 
muzzle-loading firearms, Very pistols and other devices designed 
to project only signal flares, pistols and revolvers for firing blank 
ammunition, captive-bolt humane killers, line-throwing guns)  
9303 10 00  –  Muzzle-loading firearms  3,2 B  
9303 20  –  Other sporting, hunting or target-shooting shotguns, including 
combination shotgun-rifles  
9303 20 10  – – Single-barrelled, smooth bore  3,2 B  
9303 20 95  – – Other 3,2 B  
9303 30 00  –  Other sporting, hunting or target-shooting rifles  3,2 B  
9303 90 00  –  Other 3,2 B  
9304 00 00  Other arms (for example, spring, air or gas guns and pistols, trun ­
cheons), excluding those of heading 9307  3,2 B  
9305  Parts and accessories of articles of headings 9301 to 9304  
9305 10 00  –  Of revolvers or pistols  3,2 B  
– Of shotguns or rifles of heading 9303  
9305 21 00  – – Shotgun barrels  2,7 A  
9305 29 00  – – Other 2,7 A  
– Other 
9305 91 00  – – Of military weapons of heading 9301  Free  A  
9305 99 00  – – Other 2,7 A  
9306  Bombs, grenades, torpedoes, mines, missiles and similar munitions 
of war and parts thereof; cartridges and other ammunition and 
projectiles and parts thereof, including shot and cartridge wads  
– Shotgun cartridges and parts thereof; air gun pellets  
9306 21 00  – – Cartridges  2,7 A  
9306 29  – – Other 
9306 29 40  – – – Cases  2,7 A  
9306 29 70  – – – Other 2,7 AEN 704 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9306 30  –  Other cartridges and parts thereof  
9306 30 10  – – For revolvers and pistols of heading 9302 and for sub-machine- 
guns of heading 9301  2,7 A  
– – Other 
9306 30 30  – – – For military weapons  1,7 A  
– – – Other 
9306 30 91  – – – – Centrefire cartridges  2,7 A  
9306 30 93  – – – – Rimfire cartridges  2,7 A  
9306 30 97  – – – – Other 2,7 A  
9306 90  –  Other 
9306 90 10  – – For military purposes  1,7 A  
9306 90 90  – – Other 2,7 A  
9307 00 00  Swords, cutlasses, bayonets, lances and similar arms and parts 
thereof and scabbards and sheaths therefor  1,7 A  
XX SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES  
94 CHAPTER 94 - FURNITURE; BEDDING, MATTRESSES, 
MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED 
FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT 
ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, 
ILLUMINATED NAMEPLATES AND THE LIKE; PREFABRICATED 
BUILDINGS  
9401  Seats (other than those of heading 9402), whether or not 
convertible into beds, and parts thereof  
9401 10 00  –  Seats of a kind used for aircraft  Free  A  
9401 20 00  –  Seats of a kind used for motor vehicles  3,7 A  
9401 30  –  Swivel seats with variable height adjustment  
9401 30 10  – – Upholstered, with backrest and fitted with castors or glides  Free  A  
9401 30 90  – – Other Free  A  
9401 40 00  –  Seats other than garden seats or camping equipment, convertible 
into beds  Free A  
– Seats of cane, osier, bamboo or similar materials  
9401 51 00  – – Of bamboo or rattan  5,6 A  
9401 59 00  – – Other 5,6 A  
– Other seats, with wooden framesEN 15.12.2012 Official Journal of the European Union 705
CN 2007  Description  Base rate Category  Comments  
9401 61 00  – – Upholstered  Free  A  
9401 69 00  – – Other Free  A  
– Other seats, with metal frames  
9401 71 00  – – Upholstered  Free  A  
9401 79 00  – – Other Free  A  
9401 80 00  –  Other seats  Free  A  
9401 90  –  Parts  
9401 90 10  – – Of seats of a kind used for aircraft  1,7 A  
– – Other 
9401 90 30  – – – Of wood 2,7 A  
9401 90 80  – – – Other 2,7 A  
9402  Medical, surgical, dental or veterinary furniture (for example, 
operating tables, examination tables, hospital beds with mechanical 
fittings, dentists' chairs); barbers' chairs and similar chairs, having 
rotating as well as both reclining and elevating movements; parts 
of the foregoing articles  
9402 10 00  –  Dentists', barbers' or similar chairs and parts thereof  Free  A  
9402 90 00  –  Other Free  A  
9403  Other furniture and parts thereof  
9403 10  –  Metal furniture of a kind used in offices  
9403 10 10  – – Drawing tables (other than those of heading 9017)  Free  A  
– – Other  
– – – Not exceeding 80 cm in height  
9403 10 51  – – – –  Desks  Free  A  
9403 10 59  – – – –  Other Free  A  
– – – Exceeding 80 cm in height  
9403 10 91  – – – –  Cupboards with doors, shutters or flaps  Free  A  
9403 10 93  – – – –  Filing, card-index and other cabinets  Free  A  
9403 10 99  – – – –  Other Free  A  
9403 20  –  Other metal furniture  
9403 20 20  – – Beds Free  A  
9403 20 80  – – Other Free  AEN 706 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9403 30  –  Wooden furniture of a kind used in offices  
– – Not exceeding 80 cm in height  
9403 30 11  – – – Desks  Free  A  
9403 30 19  – – – Other Free  A  
– – Exceeding 80 cm in height  
9403 30 91  – – – Cupboards with doors, shutters or flaps; filing, card-index and 
other cabinets  Free  A  
9403 30 99  – – – Other Free  A  
9403 40  –  Wooden furniture of a kind used in the kitchen  
9403 40 10  – – Fitted kitchen units  2,7 A  
9403 40 90  – – Other 2,7 A  
9403 50 00  –  Wooden furniture of a kind used in the bedroom  Free  A  
9403 60  –  Other wooden furniture  
9403 60 10  – – Wooden furniture of a kind used in the dining room and the 
living room  Free  A  
9403 60 30  – – Wooden furniture of a kind used in shops  Free  A  
9403 60 90  – – Other wooden furniture  Free  A  
9403 70 00  –  Furniture of plastics  Free  A  
– Furniture of other materials, including cane, osier, bamboo or 
similar materials  
9403 81 00  – – Of bamboo or rattan  5,6 A  
9403 89 00  – – Other 5,6 A  
9403 90  –  Parts  
9403 90 10  – – Of metal  2,7 A  
9403 90 30  – – Of wood 2,7 A  
9403 90 90  – – Of other materials  2,7 A  
9404  Mattress supports; articles of bedding and similar furnishing (for 
example, mattresses, quilts, eiderdowns, cushions, pouffes and 
pillows) fitted with springs or stuffed or internally fitted with 
any material or of cellular rubber or plastics, whether or not 
covered  
9404 10 00  –  Mattress supports  3,7 A  
– MattressesEN 15.12.2012 Official Journal of the European Union 707
CN 2007  Description  Base rate Category  Comments  
9404 21  – – Of cellular rubber or plastics, whether or not covered  
9404 21 10  – – – Of rubber  3,7 A  
9404 21 90  – – – Of plastics  3,7 A  
9404 29  – – Of other materials  
9404 29 10  – – – Spring interior  3,7 A  
9404 29 90  – – – Other 3,7 A  
9404 30 00  –  Sleeping bags  3,7 A  
9404 90  –  Other 
9404 90 10  – – Filled with feathers or down  3,7 A  
9404 90 90  – – Other 3,7 A  
9405  Lamps and lighting fittings including searchlights and spotlights 
and parts thereof, not elsewhere specified or included; illuminated 
signs, illuminated nameplates and the like, having a permanently 
fixed light source, and parts thereof not elsewhere specified or 
included  
9405 10  –  Chandeliers and other electric ceiling or wall lighting fittings, 
excluding those of a kind used for lighting public open spaces 
or thoroughfares  
– – Of plastics  
9405 10 21  – – – Of a kind used with filament lamps  4,7 A  
9405 10 28  – – – Other 4,7 A  
9405 10 30  – – Of ceramic materials  4,7 A  
9405 10 50  – – Of glass  3,7 A  
– – Of other materials  
9405 10 91  – – – Of a kind used with filament lamps  2,7 A  
9405 10 98  – – – Other 2,7 A  
9405 20  –  Electric table, desk, bedside or floor-standing lamps  
– – Of plastics  
9405 20 11  – – – Of a kind used for filament lamps  4,7 A  
9405 20 19  – – – Other 4,7 A  
9405 20 30  – – Of ceramic materials  4,7 A  
9405 20 50  – – Of glass  3,7 A  
– – Of other materialsEN 708 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9405 20 91  – – – Of a kind used for filament lamps  2,7 A  
9405 20 99  – – – Other 2,7 A  
9405 30 00  –  Lighting sets of a kind used for Christmas trees  3,7 A  
9405 40  –  Other electric lamps and lighting fittings  
9405 40 10  – – Searchlights and spotlights  3,7 A  
– – Other  
– – – Of plastics  
9405 40 31  – – – – Of a kind used for filament lamps  4,7 A  
9405 40 35  – – – – Of a kind used for tubular fluorescent lamps  4,7 A  
9405 40 39  – – – – Other 4,7 A  
– – – Of other materials  
9405 40 91  – – – – Of a kind used for filament lamps  2,7 A  
9405 40 95  – – – – Of a kind used for tubular fluorescent lamps  2,7 A  
9405 40 99  – – – – Other 2,7 A  
9405 50 00  –  Non-electrical lamps and lighting fittings  2,7 A  
9405 60  –  Illuminated signs, illuminated nameplates and the like  
9405 60 20  – – Of plastics  4,7 A  
9405 60 80  – – Of other materials  2,7 A  
– Parts  
9405 91  – – Of glass  
– – – Articles for electrical lighting fittings (excluding searchlights 
and spotlights)  
9405 91 11  – – – – Facetted glass, plates, balls, pear-shaped drops, flower-shaped 
pieces, pendants and similar articles for trimming chandeliers  5,7 A  
9405 91 19  – – – – Other (for example, diffusers, ceiling lights, bowls, cups, 
lamp-shades, globes, tulip-shaped pieces)  5,7 A  
9405 91 90  – – – Other 3,7 A  
9405 92 00  – – Of plastics  4,7 A  
9405 99 00  – – Other 2,7 A  
9406 00  Prefabricated buildingsEN 15.12.2012 Official Journal of the European Union 709
CN 2007  Description  Base rate Category  Comments  
9406 00 11  –  Mobile homes  2,7 A  
– Other 
9406 00 20  – – Of wood 2,7 A  
– – Of iron or steel  
9406 00 31  – – – Greenhouses  2,7 A  
9406 00 38  – – – Other 2,7 A  
9406 00 80  – – Of other materials  2,7 A  
95 CHAPTER 95 - TOYS, GAMES AND SPORTS REQUISITES; PARTS 
AND ACCESSORIES THEREOF  
9503 00  Tricycles, scooters, pedal cars and similar wheeled toys; dolls' 
carriages; dolls; other toys; reduced-size ( 'scale ') models and 
similar recreational models, working or not; puzzles of all kinds  
9503 00 10  –  Tricycles, scooters, pedal cars and similar wheeled toys; dolls' 
carriages  Free  A  
– Dolls representing only human beings, including parts and acces ­
sories thereof  
9503 00 21  – – Dolls  4,7 A  
9503 00 29  – – Parts and accessories  Free  A  
9503 00 30  –  Electric trains, including tracks, signals and other accessories 
therefor; reduced-size ( 'scale ') model assembly kits  Free A  
– Other construction sets and constructional toys  
9503 00 35  – – Of plastics  4,7 A  
9503 00 39  – – Of other materials  Free  A  
– Toys representing animals or non-human creatures  
9503 00 41  – – Stuffed  4,7 A  
9503 00 49  – – Other Free  A  
9503 00 55  –  Toy musical instruments and apparatus  Free  A  
– Puzzles  
9503 00 61  – – Of wood Free  A  
9503 00 69  – – Other 4,7 A  
9503 00 70  –  Other toys, put up in sets or outfits  4,7 A  
– Other toys and models, incorporating a motor  
9503 00 75  – – Of plastics  4,7 AEN 710 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9503 00 79  – – Of other materials  Free  A  
– Other 
9503 00 81  – – Toy weapons Free  A  
9503 00 85  – – Die-cast miniature models of metal  4,7 A  
– – Other 
9503 00 95  – – – Of plastics  4,7 A  
9503 00 99  – – – Other Free  A  
9504  Articles for funfair, table or parlour games, including pintables, 
billiards, special tables for casino games and automatic bowling 
alley equipment  
9504 10 00  –  Video games of a kind used with a television receiver  Free  A  
9504 20  –  Articles and accessories for billiards of all kinds  
9504 20 10  – – Billiard tables (with or without legs)  Free  A  
9504 20 90  – – Other Free  A  
9504 30  –  Other games, operated by coins, banknotes, bank cards, tokens 
or by other means of payment, other than bowling alley 
equipment  
9504 30 10  – – Games with screen  Free  A  
– – Other games  
9504 30 30  – – – Flipper Free  A  
9504 30 50  – – – Other Free  A  
9504 30 90  – – Parts  Free  A  
9504 40 00  –  Playing cards  2,7 A  
9504 90  –  Other 
9504 90 10  – – Electric car racing sets, having the character of competitive 
games  Free  A  
9504 90 90  – – Other Free  A  
9505  Festive, carnival or other entertainment articles, including 
conjuring tricks and novelty jokes  
9505 10  –  Articles for Christmas festivities  
9505 10 10  – – Of glass  Free  A  
9505 10 90  – – Of other materials  2,7 A  
9505 90 00  –  Other 2,7 AEN 15.12.2012 Official Journal of the European Union 711
CN 2007  Description  Base rate Category  Comments  
9506  Articles and equipment for general physical exercise, gymnastics, 
athletics, other sports (including table-tennis) or outdoor games, 
not specified or included elsewhere in this chapter; swimming 
pools and paddling pools  
– Snow-skis and other snow-ski equipment  
9506 11  – – Skis  
9506 11 10  – – – Cross-country skis  3,7 A  
– – – Downhill skis  
9506 11 21  – – – –  Monoskis and snowboards  3,7 A  
9506 11 29  – – – –  Other 3,7 A  
9506 11 80  – – – Other skis  3,7 A  
9506 12 00  – – Ski-fastenings (ski-bindings)  3,7 A  
9506 19 00  – – Other 2,7 A  
– Water-skis, surf-boards, sailboards and other water-sport 
equipment  
9506 21 00  – – Sailboards  2,7 A  
9506 29 00  – – Other 2,7 A  
– Golf clubs and other golf equipment  
9506 31 00  – – Clubs, complete  2,7 A  
9506 32 00  – – Balls 2,7 A  
9506 39  – – Other 
9506 39 10  – – – Parts of golf clubs  2,7 A  
9506 39 90  – – – Other 2,7 A  
9506 40  –  Articles and equipment for table-tennis  
9506 40 10  – – Bats, balls and nets  2,7 A  
9506 40 90  – – Other 2,7 A  
– Tennis, badminton or similar rackets, whether or not strung  
9506 51 00  – – Lawn-tennis rackets, whether or not strung  4,7 A  
9506 59 00  – – Other 2,7 A  
– Balls, other than golf balls and table-tennis balls  
9506 61 00  – – Lawn-tennis balls  2,7 AEN 712 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9506 62  – – Inflatable  
9506 62 10  – – – Of leather  2,7 A  
9506 62 90  – – – Other 2,7 A  
9506 69  – – Other 
9506 69 10  – – – Cricket and polo balls  Free  A  
9506 69 90  – – – Other 2,7 A  
9506 70  –  Ice skates and roller skates, including skating boots with skates 
attached 
9506 70 10  – – Ice skates  Free  A  
9506 70 30  – – Roller skates  2,7 A  
9506 70 90  – – Parts and accessories  2,7 A  
– Other 
9506 91  – – Articles and equipment for general physical exercise, gymnastics 
or athletics  
9506 91 10  – – – Exercising apparatus with adjustable resistance mechanisms  2,7 A  
9506 91 90  – – – Other 2,7 A  
9506 99  – – Other 
9506 99 10  – – – Cricket and polo equipment, other than balls  Free  A  
9506 99 90  – – – Other 2,7 A  
9507  Fishing rods, fish-hooks and other line fishing tackle; fish landing 
nets, butterfly nets and similar nets; decoy  'birds ' (other than those 
of heading 9208 or 9705) and similar hunting or shooting 
requisites  
9507 10 00  –  Fishing rods  3,7 A  
9507 20  –  Fish-hooks, whether or not snelled  
9507 20 10  – – Fish-hooks, not snelled  1,7 A  
9507 20 90  – – Other 3,7 A  
9507 30 00  –  Fishing reels  3,7 A  
9507 90 00  –  Other 3,7 A  
9508  Roundabouts, swings, shooting galleries and other fairground 
amusements; travelling circuses and travelling menageries; 
travelling theatres  
9508 10 00  –  Travelling circuses and travelling menageries  1,7 AEN 15.12.2012 Official Journal of the European Union 713
CN 2007  Description  Base rate Category  Comments  
9508 90 00  –  Other 1,7 A  
96 CHAPTER 96 - MISCELLANEOUS MANUFACTURED ARTICLES  
9601  Worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of- 
pearl and other animal carving material, and articles of these 
materials (including articles obtained by moulding)  
9601 10 00  –  Worked ivory and articles of ivory  2,7 A  
9601 90  –  Other 
9601 90 10  – – Worked coral (natural or agglomerated), and articles of coral  Free  A  
9601 90 90  – – Other Free  A  
9602 00 00  Worked vegetable or mineral carving material and articles of these 
materials; moulded or carved articles of wax, of stearin, of natural 
gums or natural resins or of modelling pastes, and other moulded 
or carved articles, not elsewhere specified or included; worked, 
unhardened gelatin (except gelatin of heading 3503) and articles 
of unhardened gelatin  2,2 A  
9603  Brooms, brushes (including brushes constituting parts of machines, 
appliances or vehicles), hand-operated mechanical floor sweepers, 
not motorised, mops and feather dusters; prepared knots and tufts 
for broom or brush making; paint pads and rollers; squeegees 
(other than roller squeegees)  
9603 10 00  –  Brooms and brushes, consisting of twigs or other vegetable 
materials bound together, with or without handles  3,7 A  
– Toothbrushes, shaving brushes, hair brushes, nail brushes, 
eyelash brushes and other toilet brushes for use on the person, 
including such brushes constituting parts of appliances  
9603 21 00  – – Toothbrushes, including dental-plate brushes  3,7 A  
9603 29  – – Other 
9603 29 30  – – – Hair brushes  3,7 A  
9603 29 80  – – – Other 3,7 A  
9603 30  –  Artists' brushes, writing brushes and similar brushes for the 
application of cosmetics  
9603 30 10  – – Artists' and writing brushes  3,7 A  
9603 30 90  – – Brushes for the application of cosmetics  3,7 A  
9603 40  –  Paint, distemper, varnish or similar brushes (other than brushes 
of subheading 9603 30); paint pads and rollers  
9603 40 10  – – Paint, distemper, varnish or similar brushes  3,7 A  
9603 40 90  – – Paint pads and rollers  3,7 A  
9603 50 00  –  Other brushes constituting parts of machines, appliances or 
vehicles  2,7 AEN 714 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9603 90  –  Other 
9603 90 10  – – Hand-operated mechanical floor sweepers, not motorised  2,7 A  
– – Other 
9603 90 91  – – – Road-sweeping brushes; household type brooms and brushes, 
including shoe brushes and clothes brushes; brushes for 
grooming animals  3,7 A  
9603 90 99  – – – Other 3,7 A  
9604 00 00  Hand sieves and hand riddles  3,7 A  
9605 00 00  Travel sets for personal toilet, sewing or shoe or clothes cleaning  3,7 A  
9606  Buttons, press-fasteners, snap-fasteners and press studs, button 
moulds and other parts of these articles; button blanks  
9606 10 00  –  Press-fasteners, snap-fasteners and press studs and parts therefor  3,7 A  
– Buttons  
9606 21 00  – – Of plastics, not covered with textile material  3,7 A  
9606 22 00  – – Of base metal, not covered with textile material  3,7 A  
9606 29 00  – – Other 3,7 A  
9606 30 00  –  Button moulds and other parts of buttons; button blanks  2,7 A  
9607  Slide fasteners and parts thereof  
– Slide fasteners  
9607 11 00  – – Fitted with chain scoops of base metal  6,7 A  
9607 19 00  – – Other 7,7 A  
9607 20  –  Parts  
9607 20 10  – – Of base metal, including narrow strips mounted with chain 
scoops of base metal  6,7 A  
9607 20 90  – – Other 7,7 A  
9608  Ballpoint pens; felt-tipped and other porous-tipped pens and 
markers; fountain pens, stylograph pens and other pens; dupli ­
cating stylos; propelling or sliding pencils; pen-holders, pencil- 
holders and similar holders; parts (including caps and clips) of 
the foregoing articles, other than those of heading 9609  
9608 10  –  Ballpoint pens  
9608 10 10  – – With liquid ink (rolling ball pens)  3,7 A  
– – OtherEN 15.12.2012 Official Journal of the European Union 715
CN 2007  Description  Base rate Category  Comments  
9608 10 30  – – – With body or cap of precious metal or rolled precious metal  3,7 A  
– – – Other 
9608 10 91  – – – –  With replaceable refill  3,7 A  
9608 10 99  – – – –  Other 3,7 A  
9608 20 00  –  Felt-tipped and other porous-tipped pens and markers  3,7 A  
– Fountain pens, stylograph pens and other pens  
9608 31 00  – – Indian ink drawing pens  3,7 A  
9608 39  – – Other 
9608 39 10  – – – With body or cap of precious metal or rolled precious metal  3,7 A  
9608 39 90  – – – Other 3,7 A  
9608 40 00  –  Propelling or sliding pencils  3,7 A  
9608 50 00  –  Sets of articles from two or more of the foregoing subheadings  3,7 A  
9608 60  –  Refills for ballpoint pens, comprising the ball point and ink- 
reservoir  
9608 60 10  – – With liquid ink (for rolling-ball pens)  2,7 A  
9608 60 90  – – Other 2,7 A  
– Other 
9608 91 00  – – Pen nibs and nib points  2,7 A  
9608 99  – – Other 
9608 99 20  – – – Of metal  2,7 A  
9608 99 80  – – – Other 2,7 A  
9609  Pencils (other than pencils of heading 9608), crayons, pencil leads, 
pastels, drawing charcoals, writing or drawing chalks and tailors' 
chalks  
9609 10  –  Pencils and crayons, with leads encased in a rigid sheath  
9609 10 10  – – With ' leads ' of graphite 2,7 A  
9609 10 90  – – Other 2,7 A  
9609 20 00  –  Pencil leads, black or coloured  2,7 A  
9609 90  –  Other 
9609 90 10  – – Pastels and drawing charcoals  2,7 A  
9609 90 90  – – Other 1,7 AEN 716 Official Journal of the European Union 15.12.2012
CN 2007  Description  Base rate Category  Comments  
9610 00 00  Slates and boards, with writing or drawing surfaces, whether or 
not framed  2,7 A  
9611 00 00  Date, sealing or numbering stamps, and the like (including devices 
for printing or embossing labels), designed for operating in the 
hand; hand-operated composing sticks and hand printing sets 
incorporating such composing sticks  2,7 A  
9612  Typewriter or similar ribbons, inked or otherwise prepared for 
giving impressions, whether or not on spools or in cartridges; 
ink-pads, whether or not inked, with or without boxes  
9612 10  –  Ribbons  
9612 10 10  – – Of plastics  2,7 A  
9612 10 20  – – Of man-made fibres, measuring less than 30 mm in width, 
permanently put in plastic or metal cartridges of a kind used 
in automatic typewriters, automatic data-processing equipment 
and other machines  Free  A  
9612 10 80  – – Other 2,7 A  
9612 20 00  –  Ink-pads  2,7 A  
9613  Cigarette lighters and other lighters, whether or not mechanical or 
electrical, and parts thereof other than flints and wicks  
9613 10 00  –  Pocket lighters, gas fuelled, non-refillable  2,7 A  
9613 20  –  Pocket lighters, gas fuelled, refillable  
9613 20 10  – – With electrical ignition system  2,7 A  
9613 20 90  – – With other ignition system  2,7 A  
9613 80 00  –  Other lighters  2,7 A  
9613 90 00  –  Parts  2,7 A  
9614 00  Smoking pipes (including pipe bowls) and cigar or cigarette 
holders, and parts thereof  
9614 00 10  –  Roughly shaped blocks of wood or root, for the manufacture of 
pipes Free A  
9614 00 90  –  Other 2,7 A  
9615  Combs, hair-slides and the like; hairpins, curling pins, curling grips, 
hair-curlers and the like, other than those of heading 8516, and 
parts thereof  
– Combs, hair-slides and the like  
9615 11 00  – – Of hard rubber or plastics  2,7 A  
9615 19 00  – – Other 2,7 A  
9615 90 00  –  Other 2,7 AEN 15.12.2012 Official Journal of the European Union 717
CN 2007  Description  Base rate Category  Comments  
9616  Scent sprays and similar toilet sprays, and mounts and heads 
therefor; powder-puffs and pads for the application of cosmetics 
or toilet preparations  
9616 10  –  Scent sprays and similar toilet sprays, and mounts and heads 
therefor  
9616 10 10  – – Toilet sprays  2,7 A  
9616 10 90  – – Mounts and heads  2,7 A  
9616 20 00  –  Powder-puffs and pads for the application of cosmetics or toilet 
preparations 2,7 A  
9617 00  Vacuum flasks and other vacuum vessels, complete with cases; 
parts thereof other than glass inners  
– Vacuum flasks and other vacuum vessels, complete with cases, 
having a capacity 
9617 00 11  – – Not exceeding 0,75 litre  6,7 A  
9617 00 19  – – Exceeding 0,75 litre  6,7 A  
9617 00 90  –  Parts (other than glass inners)  6,7 A  
9618 00 00  Tailors' dummies and other lay figures; automata and other 
animated displays used for shop window dressing  1,7 A  
XXI SECTION XXI - WORKS OF ART, COLLECTORS' PIECES AND 
ANTIQUES 
97 CHAPTER 97 - WORKS OF ART, COLLECTORS' PIECES AND 
ANTIQUES 
9701  Paintings, drawings and pastels, executed entirely by hand, other 
than drawings of heading 4906 and other than hand-painted or 
hand-decorated manufactured articles; collages and similar 
decorative plaques  
9701 10 00  –  Paintings, drawings and pastels  Free  A  
9701 90 00  –  Other Free  A  
9702 00 00  Original engravings, prints and lithographs  Free  A  
9703 00 00  Original sculptures and statuary, in any material  Free  A  
9704 00 00  Postage or revenue stamps, stamp-postmarks, first-day covers, 
postal stationery (stamped paper), and the like, used or unused, 
other than those of heading 4907  Free A  
9705 00 00  Collections and collectors' pieces of zoological, botanical, miner ­
alogical, anatomical, historical, archaeological, palaeontological, 
ethnographic or numismatic interest  Free A  
9706 00 00  Antiques of an age exceeding 100 years  Free  AEN 718 Official Journal of the European Union 15.12.2012
EN 15.12.2012 Official Journal of the European Union 719
 Schedule of the Republics of the CA Party  
SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
01.01  LIVE HORSES, ASSES, MULES AND HINNIES:  
0101.10  –  Pure-bred breeding animals:  
0101.10.10  – – Horses  0  A  0  0  0  0  0  
0101.10.90  – – Other 10  A  10  10  10  10  10  
0101.90.00  –  Other 10  A  10  10  10  10  10  
01.02  LIVE BOVINE ANIMALS  
0102.10.00  –  Pure-bred breeding animals  0  A  0  0  0  0  0  
0102.90.00  –  Other 10  A  10  10  10  10  10  
01.03  LIVE SWINE ANIMALS  
0103.10.00  –  Pure-bred breeding animals  0  A  0  0  0  0  0  
0103.9  –  Other: 
0103.91.00  – – Weighing less than 50 kg  10  A  10  10  10  10  10  
0103.92.00  – – Weighing 50 kg or more  10  A  10  10  10  10  10  
01.04  LIVE SHEEP AND GOATS  
0104.10  –  Sheep:  
0104.10.10  – – Pure-bred breeding animals  0  A  0  0  0  0  0  
0104.10.90  – – Other 10  A  10  10  10  10  10  
0104.20  –  Goats: 
0104.20.10  – – Pure-bred breeding animals  0  A  0  0  0  0  0
EN 720 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0104.20.90  – – Other 10  A  10  10  10  10  10  
01.05  LIVE POULTRY OF THE DOMESTIC SPECIES, COCKS, 
CHICKENS, DUCKS, GEESE, TURKEYS (GALLOPAVUS) AND 
GUINEA FOWLS  
0105.1  –  Weighing 185 g or less:  
0105.11.00  – – Fowls of the species  Gallus domesticus  0  A  0  0  0  0  0  
0105.12.00  – – Turkeys (gallopavus)  0  A  0  0  0  0  0  
0105.19.00  – – Other 10  A  10  10  10  10  10  
0105.9  –  Other: 
0105.94.00  – – Fowls of the species  Gallus domesticus  10  A  10  10  10  10  10  
0105.99.00  – – Other 10  A  10  10  10  10  10  
01.06  OTHER LIVE ANIMALS  
0106.1  –  Mammals:  
0106.11.00  – – Primates  10  A  10  10  10  10  10  
0106.12.00  – – Whales, dolphins and porpoises (mammals of the order 
Cetacea); manatees and dugongs (mammals of the order 
Sirenia)  10 A  10  10  10  10  10  
0106.19.00  – – Other 10  A  10  10  10  10  10  
0106.20.00  –  Reptiles (including snakes and sea turtles)  10  A  10  10  10  10  10  
0106.3  –  Birds: 
0106.31.00  – – Birds of prey  10  A  10  10  10  10  10  
0106.32.00  – – Psittaciformes (including parrots, parakeets, cockatoos and 
other macaws)  10 A  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 721
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0106.39.00  – – Other 10  A  10  10  10  10  10  
0106.90  –  Other: 
0106.90.10  – – Bees, whether or not in hives, boxes or the like containers  0  A  0  0  0  0  0  
0106.90.90  – – Other 10  A  10  10  10  10  10  
02.01  MEAT OF BOVINE ANIMALS, FRESH OR CHILLED  
0201.10.00  –  In carcasses or half-carcasses  —  F  15  30  15  15  30  
0201.20.00  –  Other cuts with bone in  —  F  15  30  15  15  30  
0201.30.00  –  Boneless  —  F  15  30  15  15  30  
02.02  MEAT OF BOVINE ANIMALS, FROZEN 
0202.10.00  –  In carcasses or half-carcasses  —  F  15  30  15  15  30  
0202.20.00  –  Other cuts with bone in  —  F  15  30  15  15  30  
0202.30.00  –  Boneless  —  F  15  30  15  15  30  
02.03  MEAT OF SWINE, FRESH, CHILLED OR FROZEN  
0203.1  –  Fresh or chilled:  
0203.11.00  – – In carcasses or half-carcasses  —  F  45  40  15  15  15  
0203.12.00  – – Hams, shoulders and cuts thereof, with bone in  —  F  45  40  15  15  15  
0203.19.00  – – Other —  F  45  40  15  15  15  
0203.2  –  Frozen:  
0203.21.00  – – In carcasses or half-carcasses  —  F  45  40  15  15  15  
0203.22.00  – – Hams, shoulders and cuts thereof, with bone in  —  F  45  40  15  15  15
EN 722 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0203.29.00  – – Other —  F  45  40  15  15  15  
02.04  MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN  
0204.10.00  –  Carcasses and half-carcasses of lamb, fresh or chilled  15  E  15  15  15  15  15  
0204.2  –  Other meat of sheep, fresh or chilled:  
0204.21.00  – – In carcasses or half-carcasses  15  E  15  15  15  15  15  
0204.22.00  – – Other cuts with bone in  15  E  15  15  15  15  15  
0204.23.00  – – Boneless  15  E  15  15  15  15  15  
0204.30.00  –  Carcasses and half-carcasses of lamb, frozen  15  E  15  15  15  15  15  
0204.4  –  Other meat of sheep, frozen:  
0204.41.00  – – In carcasses or half-carcasses  15  E  15  15  15  15  15  
0204.42.00  – – Other cuts with bone in  15  E  15  15  15  15  15  
0204.43.00  – – Boneless  15  E  15  15  15  15  15  
0204.50.00  –  Meat of goats  15  E  15  15  15  15  15  
0205.00.00  MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, 
CHILLED OR FROZEN  15 E  15  15  15  15  15  
02.06  EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, 
HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR 
FROZEN  
0206.10.00  –  Of bovine animals, fresh or chilled  —  F  0  15  15  15  15  
0206.2  –  Of bovine animals, frozen:  
0206.21.00  – – Tongues  —  F  0  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 723
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0206.22.00  – – Livers  —  F  0  10  10  10  10  
0206.29.00  – – Other —  F  0  10  10  10  10  
0206.30  –  Of swine, fresh or chilled:  
0206.30.10  – – Skin  —  F  5  40  5  5  5  
0206.30.90  – – Other —  F  45  40  15  15  5  
0206.4  –  Of swine, frozen:  
0206.41.00  – – Livers  —  F  0  40  15  15  5  
0206.49  – – Other: 
0206.49.10  – – – Skin  —  F  5  40  5  5  5  
0206.49.90  – – – Other —  F  45  40  15  15  5  
0206.80.00  –  Other, fresh or chilled  40  E  0  40  15  15  5  
0206.90.00  –  Other, frozen  40  E  0  40  15  15  5  
02.07  MEAT AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 
0105, FRESH, CHILLED OR FROZEN  
0207.1  –  Of fowls of the species  Gallus domesticus : 
0207.11.00  – – Not cut in pieces, fresh or chilled  —  F  40  35  15  35  35  
0207.12.00  – – Not cut in pieces, frozen  —  F  40  35  15  35  35  
0207.13  – – Cuts and offal, fresh or chilled:  
0207.13.10  – – – In paste form, mechanically boned  —  F  35  5  5  5  5  
0207.13.9  – – – Other:
EN 724 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0207.13.91  – – – –  Breasts  —  F  40  35  15  35  35  
0207.13.92  – – – –  Wings  —  F  150  35  15  35  35  
0207.13.93  – – – –  Legs, thighs, whether or not joined  —  F  150  164  15  164  164  
0207.13.94  – – – –  Pieces including legs and thighs, whether or not joined  —  F  150  164  15  164  164  
0207.13.99  – – – –  Other —  F  150  35  15  35  35  
0207.14  – – Cuts and offal, frozen:  
0207.14.10  – – – In paste form, mechanically boned  —  F  35  5  5  5  5  
0207.14.9  – – – Other: 
0207.14.91  – – – –  Breasts  —  F  40  35  15  35  35  
0207.14.92  – – – –  Wings  —  F  150  35  15  35  35  
0207.14.93  – – – –  Legs, thighs, whether or not joined  —  F  150  164  15  164  164  
0207.14.94  – – – –  Pieces including legs and thighs, whether or not joined  —  F  150  164  15  164  164  
0207.14.99  – – – –  Other —  F  150  35  15  35  35  
0207.2  –  Of turkeys:  
0207.24.00  – – Not cut in pieces, fresh or chilled  —  F  40  35  15  35  35  
0207.25.00  – – Not cut in pieces, frozen  —  F  40  35  15  35  35  
0207.26  – – Cuts and offal, fresh or chilled:  
0207.26.10  – – – In paste form, mechanically boned  —  F  35  5  5  5  5  
0207.26.90  – – – Other —  F  150  35  15  35  35  
0207.27  – – Cuts and offal, frozen:
EN 15.12.2012 Official Journal of the European Union 725
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0207.27.10  – – – In paste form, mechanically boned  —  F  35  5  5  5  5  
0207.27.90  – – – Other —  F  40  35  15  35  35  
0207.3  –  Of ducks, geese or guinea fowls:  
0207.32.00  – – Not cut in pieces, fresh or chilled  —  F  40  15  15  15  15  
0207.33.00  – – Not cut in pieces, frozen  —  F  15  15  15  15  15  
0207.34.00  – – Fatty livers, fresh or chilled  —  F  15  15  15  15  15  
0207.35  – – Other, fresh or chilled:  
0207.35.10  – – – In paste form, mechanically boned  —  F  35  5  5  5  5  
0207.35.90  – – – Other —  F  150  15  15  15  15  
0207.36  – – Other, frozen:  
0207.36.10  – – – In paste form, mechanically boned  —  F  35  5  5  5  5  
0207.36.90  – – – Other —  F  40  15  15  15  15  
02.08  OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED 
OR FROZEN  
0208.10.00  –  Of rabbits or hares  15  E  15  15  15  15  15  
0208.30.00  –  Of primates  15  A  15  15  15  15  15  
0208.40.00  –  Of whales, dolphins and porpoises (mammals of the order 
Cetacea); of manatees and dugongs (mammals of the order 
Sirenia)  15 A  15  15  15  15  15  
0208.50.00  –  Of reptiles (including snakes and sea turtles)  15  A  15  15  15  15  15  
0208.90  –  Other:
EN 726 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0208.90.10  – – Frogs' legs  15  E  15  15  15  15  15  
0208.90.90  – – Other 15  A  15  15  15  15  15  
02.09  PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT 
RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, 
FROZEN, SALTED, IN BRINE, DRIED OR SMOKED  
0209.00.10  –  Bacon —  F  5  40  15  15  15  
0209.00.20  –  Pig fat  —  F  5  5  5  5  5  
0209.00.30  –  Poultry fat  —  F  15  15  15  15  15  
02.10  MEAT AND EDIBLE OFFAL, SALTED, IN BRINE, DRIED OR 
SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT 
OFFAL  
0210.1  –  Meat of swine:  
0210.11.00  – – Hams, shoulders and cuts thereof, with bone in  45  Q  45  40  15  15  15  See paragraph 3 of 
Appendix 1 to 
Annex I  
0210.12.00  – – Bellies (streaky) and cuts thereof  45  Q  45  40  15  15  15  See paragraph 3 of 
Appendix 1 to 
Annex I  
0210.19.00  – – Other 70  Q  5  40  15  15  15  See paragraph 3 of 
Appendix 1 to 
Annex I  
0210.20.00  –  Meat of bovine animals  —  F  15  15  15  15  15  
0210.9  –  Other, including edible flours and meals of meat or meat 
offal:
EN 15.12.2012 Official Journal of the European Union 727
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0210.91.00  – – Of primates  10  A  10  10  10  10  10  
0210.92.00  – – Of whales, dolphins and porpoises (mammals of the order 
Cetacea); of manatees and dugongs (mammals of the order 
Sirenia).  10 A  10  10  10  10  10  
0210.93.00  – – Of reptiles (including snakes and sea turtles)  10  A  10  10  10  10  10  
0210.99  – – Other: 
0210.99.10  – – – Poultry livers, salted or in brine  15  E  15  15  15  15  15  
0210.99.20  – – – Poultry livers, dried or smoked  15  E  15  15  15  15  15  
0210.99.30  – – – Flours and meals of meat or meat offal  10  E  10  10  10  10  10  
0210.99.90  – – – Other 15  E  15  15  15  15  15  
03.01  LIVE FISH  
0301.10.00  –  Ornamental fish  15  E  15  15  15  15  15  
0301.9  –  Other live fish:  
0301.91  – – Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus 
apache  and  Oncorhynchus chrysogaster ): 
0301.91.10  – – – Fry for restocking  0  A  0  0  0  0  0  
0301.91.90  – – – Other 10  E  10  10  10  10  10  
0301.92  – – Eels ( Anguilla  spp.):  
0301.92.10  – – – Fry for restocking  0  A  0  0  0  0  0  
0301.92.90  – – – Other 10  E  10  10  10  10  10  
0301.93  – – Carp:
EN 728 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0301.93.10  – – – Fry for restocking  5  E  5  5  5  5  5  
0301.93.90  – – – Other 10  E  10  10  10  10  10  
0301.94.00  – – Bluefin tunas ( Thunnus thynnus ) 0  A  0  0  0  0  0  
0301.95.00  – – Southern bluefin tunas ( Thunnus maccoyii ) 0  A  0  0  0  0  0  
0301.99  – – Other: 
0301.99.10  – – – Fry for restocking  0  A  0  0  0  0  0  
0301.99.9  – – – Other: 
0301.99.91  – – – –  Tuna (of the genus  Thunnus , excluding  Thunnus thynnus  
and Thunnus maccoyii ), skipjack or stripe-bellied bonito 
(Euthynnus (Katsuwonus ) pelamis ), sardines ( Sardina 
pilchardus, Sardinops  spp.) and mackerel ( Scomber 
scombrus, Scomber australasicus, Scomber japonicus ) 0 A  0  0  0  0  0  
0301.99.99  – – – –  Other 10  E  10  10  10  10  10  
03.02  FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND 
OTHER FISH MEAT OF HEADING 03.04  
0302.1  –  Salmonidae, excluding livers and roes:  
0302.11.00  – – Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus 
apache  and  Oncorhynchus chrysogaster ) 15 E  15  15  15  15  15  
0302.12.00  – – Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou  and  Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho 
hucho)  10 E  10  10  10  10  10  
0302.19.00  – – Other 10  E  10  10  10  10  10  
0302.2  –  Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scoph ­
thalmidae  and  Citharidae ), excluding livers and roes:
EN 15.12.2012 Official Journal of the European Union 729
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0302.21.00  – – Halibut ( Reinhardtius hippoglossoides, Hippoglossus hippoglossus, 
Hippoglossus stenolepis ) 10 E  10  10  10  10  10  
0302.22.00  – – Plaice ( Pleuronectes platessa ) 10  E  10  10  10  10  10  
0302.23.00  – – Sole ( Solea  spp.) 10  G  10  10  10  10  10  
0302.29.00  – – Other 10  E  10  10  10  10  10  
0302.3  –  Tunas (of the genus  Thunnus ), skipjack or stripe-bellied bonito 
(Euthynnus (Katsuwonus) pelamis ), excluding livers and roes:  
0302.31.00  – – Albacore or longfinned tunas ( Thunnus alalunga ) 0  A  0  0  0  0  0  
0302.32.00  – – Yellowfin tunas ( Thunnus albacares ) 0  A  0  0  0  0  0  
0302.33.00  – – Skipjack or stripe-bellied bonito  0  A  0  0  0  0  0  
0302.34.00  – – Bigeye tunas ( Thunnus obesus ) 0  A  0  0  0  0  0  
0302.35.00  – – Bluefin tunas ( Thunnus thynnus ) 0  A  0  0  0  0  0  
0302.36.00  – – Southern bluefin tunas ( Thunnus maccoyii ) 0  A  0  0  0  0  0  
0302.39.00  – – Other 0  A  0  0  0  0  0  
0302.40.00  –  Herrings  (Clupea harengus, Clupea pallasii ), excluding livers and 
roes 10 E  10  10  10  10  10  
0302.50.00  –  Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ), 
excluding livers and roes  10 E  10  10  10  10  10  
0302.6  –  Other fish, excluding livers and roes:  
0302.61.00  – – Sardines ( Sardina pilchardus, Sardinops  spp.), sardinella ( Sar­
dinella spp.), brisling or sprats ( Sprattus sprattus ) 0 A  0  0  0  0  0  
0302.62.00  – – Haddock ( Melanogrammus aeglefinus ) 10  E  10  10  10  10  10  
0302.63.00  – – Coalfish ( Pollachius virens ) 10  E  10  10  10  10  10
EN 730 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0302.64.00  – – Mackerel ( Scomber scombrus, Scomber australasicus, Scomber 
japonicus ) 10 E  10  10  10  10  10  
0302.65.00  – – Dogfish and other sharks  10  E  10  10  10  10  10  
0302.66.00  – – Eels ( Anguilla  spp.) 10  E  10  10  10  10  10  
0302.67.00  – – Swordfish ( Xiphias gladius ) 15  E  15  15  15  15  15  
0302.68.00  – – Antarctic toothfish and Patagonian toothfish ( Dissostichus  
spp.)  15 E  15  15  15  15  15  
0302.69  – – Other: 
0302.69.20  – – – Snappers ( Lutjanus spp.) 15  E  15  15  15  15  15  
0302.69.30  – – – Dolphin fish ( Coryphaena hippurus ) 15  E  15  15  15  15  15  
0302.69.40  – – – Groupers ( Epinephelus  spp.,  Paralabrax  spp.) 15  E  15  15  15  15  15  
0302.69.50  – – – Croakers ( Sciaena  spp.) 15  E  15  15  15  15  15  
0302.69.60  – – – Spearfishes ( Makaria  spp.,  Tetrapturus  spp.) 15  E  15  15  15  15  15  
0302.69.70  – – – Tilapias ( Tilapia  spp.) 15  E  15  15  15  15  15  
0302.69.80  – – – Dusky sea-perch ( Epinephelus guaza ) 15  E  15  15  15  15  15  
0302.69.90  – – – Other 15  E  15  15  15  15  15  
0302.70.00  –  Livers and roes  15  E  5  5  5  5  5  
03.03  FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH 
MEAT OF HEADING 0304  
0303.1  –  Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou  and  Oncorhynchus rhodurus ), 
excluding livers and roes:
EN 15.12.2012 Official Journal of the European Union 731
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0303.11.00  – – Red salmon ( Oncorhynchus nerka ) 10  E  10  10  10  10  10  
0303.19.00  – – Other 10  E  10  10  10  10  10  
0303.2  –  Other salmonidae, excluding livers and roes:  
0303.21.00  – – Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, 
Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus 
apache  and  Oncorhynchus chrysogaster ) 15 E  15  15  15  15  15  
0303.22.00  – – Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho 
Hucho ) 10 E  10  10  10  10  10  
0303.29.00  – – Other 10  E  10  10  10  10  10  
0303.3  –  Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scoph ­
thalmidae  and  Citharidae ), excluding livers and roes:  
0303.31.00  – – Halibut ( Reinhardtius hippoglossoides, Hippoglossus hippoglossus, 
Hippoglossus stenolepis ) 10 E  10  10  10  10  10  
0303.32.00  – – Plaice ( Pleuronectes platessa ) 10  E  10  10  10  10  10  
0303.33.00  – – Sole ( Solea  spp.) 10  E  10  10  10  10  10  
0303.39.00  – – Other 10  E  10  10  10  10  10  
0303.4  –  Tunas (of the genus  Thunnus ), skipjack or stripe-bellied bonito 
(Euthynnus (Katsuwonus) pelamis ), excluding livers and roes:  
0303.41.00  – – Albacore or longfinned tunas ( Thunnus alalunga ) 0  A  0  0  0  0  0  
0303.42.00  – – Yellowfin tunas ( Thunnus albacares ) 0  A  0  0  0  0  0  
0303.43.00  – – Skipjack or stripe-bellied bonito  0  A  0  0  0  0  0  
0303.44.00  – – Bigeye tunas ( Thunnus obesus ) 0  A  0  0  0  0  0  
0303.45.00  – – Bluefin tunas ( Thunnus thynnus ) 0  A  0  0  0  0  0
EN 732 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0303.46.00  – – Southern bluefin tunas ( Thunnus maccoyii ) 0  A  0  0  0  0  0  
0303.49.00  – – Other 0  A  0  0  0  0  0  
0303.5  –  Herrings ( Clupea harengus, Clupea pallasii ) and cod ( Gadus 
morhua, Gadus ogac, Gadus macrocephalus ), excluding livers 
and roes:  
0303.51.00  – – Herring ( Clupea harengus, Clupea pallasii ) 10  E  10  10  10  10  10  
0303.52.00  – – Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) 10  E  10  10  10  10  10  
0303.6  –  Swordfish ( Xiphias gladius ), Antarctic toothfish and Patagonian 
toothfish ( Dissostichus  spp.), excluding livers and roes:  
0303.61.00  – – Swordfish ( Xiphias gladius ) 10  E  10  10  10  10  10  
0303.62.00  – – Antarctic toothfish and Patagonian toothfish ( Dissostichus  
spp.)  10 E  10  10  10  10  10  
0303.7  –  Other fish, excluding livers and roes:  
0303.71.00  – – Sardines ( Sardina pilchardus, Sardinops  spp.), sardinella ( Sar­
dinella spp.) and sprats ( Sprattus sprattus ) 0 A  0  0  0  0  0  
0303.72.00  – – Haddock ( Melanogrammus aeglefinus ) 10  E  10  10  10  10  10  
0303.73.00  – – Coalfish ( Pollachius virens ) 10  E  10  10  10  10  10  
0303.74.00  – – Mackerel ( Scomber scombrus, Scomber australasicus, Scomber 
japonicus ) 0 A  0  0  0  0  0  
0303.75.00  – – Dogfish and other sharks  10  E  10  10  10  10  10  
0303.76.00  – – Eels ( Anguilla  spp.) 10  E  10  10  10  10  10  
0303.77.00  – – Sea bass ( Dicentrarchus labrax, Dicentrarchus punctatus ) 15  E  15  15  15  15  15  
0303.78.00  – – Hake  (Merluccius  spp.,  Urophycis  spp.) 10  E  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 733
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0303.79.00  – – Other 10  E  10  10  10  10  10  
0303.80.00  –  Livers and roes  15  E  5  5  5  5  5  
03.04  FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT 
MINCED), FRESH, CHILLED OR FROZEN  
0304.1  –  Fresh or chilled:  
0304.11.00  – – Swordfish ( Xiphias gladius ) 15  G  15  15  15  15  15  
0304.12.00  – – Antarctic toothfish and Patagonian toothfish ( Dissostichus  
spp.)  15 E  15  15  15  15  15  
0304.19.00  – – Other 15  G  15  15  15  15  15  
0304.2  –  Frozen fillets:  
0304.21.00  – – Swordfish ( Xiphias gladius ) 15  G  15  15  15  15  15  
0304.22.00  – – Antarctic toothfish and Patagonian toothfish ( Dissostichus  
spp.)  15 E  15  15  15  15  15  
0304.29  – – Other: 
0304.29.10  – – – Snappers ( Lutjanus spp.) 15  G  15  15  15  15  15  
0304.29.20  – – – Dolphin fish ( Coryphaena hippurus ) 15  E  15  15  15  15  15  
0304.29.30  – – – Groupers ( Epinephelus  spp.,  Paralabrax  spp.) 15  G  15  15  15  15  15  
0304.29.40  – – – Croakers ( Sciaena  spp.) 15  G  15  15  15  15  15  
0304.29.50  – – – Spearfishes ( Makaria  spp.,  Tetrapturus  spp.) 15  G  15  15  15  15  15  
0304.29.60  – – – Tilapias ( Tilapia  spp.) 15  G  15  15  15  15  15  
0304.29.70  – – – Dusky sea-perch ( Epinephelus guaza ) 15  G  15  15  15  15  15
EN 734 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0304.29.90  – – – Other 15  G  15  15  15  15  15  
0304.9  –  Other: 
0304.91.00  – – Swordfish ( Xiphias gladius ) 15  G  15  15  15  15  15  
0304.92.00  – – Antarctic toothfish and Patagonian toothfish ( Dissostichus  
spp.)  15 E  15  15  15  15  15  
0304.99.00  – – Other 15  G  15  15  15  15  15  
03.05  FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, 
WHETHER OR NOT COOKED BEFORE OR DURING THE 
SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF 
FISH, FIT FOR HUMAN CONSUMPTION  
0305.10.00  –  Flours, meals and pellets of fish, fit for human consumption  0  A  0  0  0  0  0  
0305.20.00  –  Fish livers and roes, dried, smoked, salted or in brine  10  E  10  10  10  10  10  
0305.30.00  –  Fish fillets, dried, salted or in brine, but not smoked  15  E  15  15  15  15  15  
0305.4  –  Smoked fish, including fillets:  
0305.41.00  – – Pacific salmon ( Oncorhynchus nerka, Oncorhynchus gorbuscha, 
Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus 
kisutch, Oncorhynchus masou  and  Oncorhynchus rhodurus ), 
Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho 
hucho)  15 E  15  15  15  15  15  
0305.42.00  – – Herrings ( Clupea harengus, Clupea pallasii ) 15  E  15  15  15  15  15  
0305.49.00  – – Other 15  E  15  15  15  15  15  
0305.5  –  Dried fish, whether or not salted but not smoked:  
0305.51.00  – – Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) 15  E  15  15  15  15  15  
0305.59.00  – – Other 15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 735
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0305.6  –  Fish, salted but not dried or smoked and fish in brine:  
0305.61.00  – – Herrings ( Clupea harengus, Clupea pallasii ) 15  E  15  15  15  15  15  
0305.62.00  – – Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) 15  E  15  15  15  15  15  
0305.63.00  – – Anchovies ( Engraulis  spp.) 15  E  15  15  15  15  15  
0305.69.00  – – Other 15  E  15  15  15  15  15  
03.06  CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, 
CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; CRUSTA ­
CEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING 
IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, 
SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF 
CRUSTACEANS, FIT FOR HUMAN CONSUMPTION  
0306.1  –  Frozen:  
0306.11  – – Rock lobster and other sea crawfish ( Palinurus spp.,  Panulirus 
spp.,  Jasus spp.) 
0306.11.1  – – – Unshelled:  
0306.11.11  – – – –  Whole 10 E  10  10  10  10  10  
0306.11.12  – – – –  Heads  10  E  10  10  10  10  10  
0306.11.13  – – – –  Tails 10  E  10  10  10  10  10  
0306.11.20  – – – Shelled  10  E  10  10  10  10  10  
0306.12.00  – – Lobsters ( Homarus spp.) 10  E  10  10  10  10  10  
0306.13  – – Shrimps, prawns, and other decapoda natantia:  
0306.13.1  – – – Shrimps: 
0306.13.11  – – – –  Cultivated  10 E  10  10  10  10  10
EN 736 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0306.13.19  – – – –  Other 10  E  10  10  10  10  10  
0306.13.90  – – – Other 10  E  10  10  10  10  10  
0306.14.00  – – Crabs (excluding  Macrura ) 10  E  10  10  10  10  10  
0306.19.00  – – Other, including flours, meals and pellets of crustaceans, fit 
for human consumption  10 E  10  10  10  10  10  
0306.2  –  Not frozen:  
0306.21.00  – – Rock lobster and other sea crawfish ( Palinurus spp.,  Panulirus 
spp.,  Jasus spp.) 10 E  10  10  10  10  10  
0306.22.00  – – Lobsters ( Homarus spp.) 10  E  10  10  10  10  10  
0306.23  – – Shrimps, prawns and other decapoda natantia:  
0306.23.10  – – – Fry for restocking  0  A  0  0  0  0  0  
0306.23.90  – – – Other 10  E  10  10  10  10  10  
0306.24.00  – – Crabs (excluding macrura)  10  E  10  10  10  10  10  
0306.29  – – Other, including flours, meals and pellets of crustaceans, fit 
for human consumption  
0306.29.10  – – – Flours, meals and pellets  10  E  10  10  10  10  10  
0306.29.90  – – – Other 10  E  10  10  10  10  10  
03.07  MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, 
CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; 
AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS 
AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, 
SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF 
AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS, 
FIT FOR HUMAN CONSUMPTION  
0307.10.00  –  Oysters  10  E  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 737
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0307.2  –  Scallops, queen scallops and other molluscs of the genera  
Pecten, Chlamys or Placopecten: 
0307.21.00  – – Live, fresh or chilled  10  E  10  10  10  10  10  
0307.29.00  – – Other 10  E  10  10  10  10  10  
0307.3  –  Mussels ( Mytilus spp.,  Perna spp.):  
0307.31.00  – – Live, fresh or chilled  10  E  10  10  10  10  10  
0307.39.00  – – Other 10  E  10  10  10  10  10  
0307.4  –  Cuttle fish ( Sepia officinalis, Rossia macrosoma)  and bobtail squid  
(Sepiola  spp.); squid ( Ommastrephes  spp.,  Loligo spp.,  Noto­
todarus  spp.,  Sepioteuthis  spp.):  
0307.41.00  – – Live, fresh or chilled  10  E  10  10  10  10  10  
0307.49  – – Other: 
0307.49.10  – – – Frozen squid in packings of more than 3 kg  0  A  0  0  0  0  0  
0307.49.90  – – – Other 10  E  10  10  10  10  10  
0307.5  –  Octopus ( Octopus spp.):  
0307.51.00  – – Live, fresh or chilled  10  E  10  10  10  10  10  
0307.59.00  – – Other 10  E  10  10  10  10  10  
0307.60.00  –  Snails, other than sea snails  10  E  10  10  10  10  10  
0307.9  –  Other, including flours, meals and pellets of aquatic invert ­
ebrates other than crustaceans, fit for human consumption:  
0307.91.00  – – Live, fresh or chilled  10  E  10  10  10  10  10  
0307.99.00  – – Other 10  E  10  10  10  10  10
EN 738 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
04.01  MILK AND CREAM, NOT CONCENTRATED NOR 
CONTAINING ADDED SUGAR OR OTHER SWEETENING 
MATTER  
0401.10.00  –  Of a fat content, by weight, not exceeding 1 %  —  F  65  40  15  35  15  
0401.20.00  –  Of a fat content, by weight, exceeding 1 % but not exceeding 
6 % — F  65  40  15  35  15  
0401.30.00  –  Of a fat content, by weight, exceeding 6 %  —  F  65  40  15  35  15  
04.02  MILK AND CREAM, CONCENTRATED OR CONTAINING 
ADDED SUGAR OR OTHER SWEETENING MATTER  
0402.10.00  –  In powder, granules or other solid forms, of a fat content, by 
weight, not exceeding 1,5 %  — Q  65  20  15  15  60  See paragraph 4 of 
Appendix 1 to 
Annex I  
0402.2  –  In powder, granules or other solid forms, of a fat content, by 
weight, exceeding 1,5 %:  
0402.21  – – Not containing added sugar or other sweetening matter:  
0402.21.1  – – – Semi-skimmed milk (of a fat content, by weight, of less 
than 26 %):  
0402.21.11  – – – –  In containers of a net content of less than 3 kg  —  Q  65  15  15  20  60  See paragraph 4 of 
Appendix 1 to 
Annex I  
0402.21.12  – – – –  In containers of a net content of 3 kg or more  —  Q  65  20  15  20  60  See paragraph 4 of 
Appendix 1 to 
Annex I  
0402.21.2  – – – Whole milk (of a fat content, by weight, of 26 % or more):
EN 15.12.2012 Official Journal of the European Union 739
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0402.21.21  – – – –  In containers of a net content of less than 5 kg  —  Q  65  15  15  15  60  See paragraph 4 of 
Appendix 1 to 
Annex I  
0402.21.22  – – – –  In containers of a net content of 5 kg or more  —  Q  65  15  15  15  60  See paragraph 4 of 
Appendix 1 to 
Annex I  
0402.29.00  – – Other —  Q  65  15  15  25  60  See paragraph 4 of 
Appendix 1 to 
Annex I  
0402.9  –  Other: 
0402.91  – – Not containing added sugar or other sweetening matter:  
0402.91.10  – – – Evaporated milk  155  C  10  10  10  10  10  Except Panama See 
paragraph 5 of the 
General Notes to 
the Schedule of 
the Republics of 
the CA Party  
0402.91.20  – – – Cream  —  F  65  20  15  20  40  
0402.91.90  – – – Other —  F  65  20  15  20  15  
0402.99  – – Other: 
0402.99.10  – – – Condensed milk  155  C  10  10  10  10  10  Except Panama See 
paragraph 5 of the 
General Notes to 
the Schedule of 
the Republics of 
the CA Party  
0402.99.90  – – – Other —  F  65  20  15  20  15
EN 740 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
04.03  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, OTHER FRUITS, OR COCOA  
0403.10.00  –  Yogurt  —  F  65  40  15  35  40  
0403.90  –  Other: 
0403.90.10  – – Buttermilk  —  F  65  40  15  35  15  
0403.90.90  – – Other —  F  65  40  15  35  15  
04.04  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  
0404.10.00  –  Whey and modified whey, whether or not concentrated or 
containing added sugar or other sweetening matter  0 A  0  0  0  0  0  
0404.90.00  –  Other 10  Q  10  10  10  10  10  See paragraph 5 of 
Appendix 1 to 
Annex I  
04049000A  Only: lactose-free milk  —  F  10  10  10  10  10  
04.05  BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; 
DAIRY SPREADS  
0405.10.00  –  Butter  —  F  65  30  15  20  40  
0405.20.00  –  Dairy spreads  —  F  65  30  15  20  15  
0405.90  –  Other: 
0405.90.10  – – Butter oil  —  F  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 741
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0405.90.90  – – Other —  F  65  20  15  20  15  
04.06  CHEESE AND CURD  
0406.10.00  –  Fresh (unripened or uncured) cheese, including whey cheese, 
and curd  — F  65  40  15  20  40  
0406.20  –  Grated or powdered cheese, of all kinds:  
0406.20.10  – – Cheddar type, dried  0  A  0  0  0  0  0  
0406.20.90  – – Other —  Q  35  40  15  35  35  See paragraph 6 of 
Appendix 1 to 
Annex I  
0406.30.00  –  Processed cheese, not grated or powdered  —  Q  65  40  15  35  40  See paragraph 6 of 
Appendix 1 to 
Annex I  
0406.40.00  –  Blue-veined cheese and other cheese containing veins 
produced by  Penicillium roqueforti  15 E  15  15  15  15  15  
0406.90  –  Other cheese: 
0406.90.10  – – Mozzarella type  —  Q  50  40  15  15  40  See paragraph 6 of 
Appendix 1 to 
Annex I  
0406.90.20  – – Cheddar type, in blocks or slabs  —  Q  50  40  15  35  5  See paragraph 6 of 
Appendix 1 to 
Annex I  
0406.90.90  – – Other —  Q  50  40  15  15  40  See paragraph 6 of 
Appendix 1 to 
Annex I  
04.07  BIRDS' EGGS, IN SHELL, FRESH, PRESERVED OR COOKED  
0407.00.10  –  Fertilised eggs for breeding  0  A  0  0  0  0  0
EN 742 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0407.00.20  –  Ostrich eggs  10  C  10  10  10  10  10  
0407.00.90  –  Other —  F  15  15  15  15  15  
04.08  BIRDS' EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, 
DRIED, COOKED BY STEAMING OR BY BOILING IN 
WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, 
WHETHER OR NOT CONTAINING ADDED SUGAR OR 
OTHER SWEETENING MATTER  
0408.1  –  Egg yolks:  
0408.11.00  – – Dried  —  F  10  10  10  10  10  
0408.19.00  – – Other —  F  10  10  10  10  10  
0408.9  –  Other: 
0408.91.00  – – Dried  —  F  10  10  10  10  10  
0408.99.00  – – Other —  F  10  10  10  10  10  
0409.00.00  NATURAL HONEY  —  F  15  15  15  15  15  
0410.00.00  EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE 
SPECIFIED OR INCLUDED  15 E  15  15  15  15  15  
0501.00.00  UNWORKED HAIR, WHETHER OR NOT WASHED OR 
DEFATTED; WASTE OF HAIR  5 A  5  5  5  5  5  
05.02  PIGS', HOGS' OR BOARS' BRISTLES; BADGER HAIR AND 
OTHER BRUSH-MAKING HAIR; WASTE OF SUCH BRISTLES 
OR HAIR  
0502.10.00  –  Pigs', hogs' or boars' bristles and waste thereof  0  A  0  0  0  0  0  
0502.90.00  –  Other 5  A  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 743
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
05.04  GUTS, BLADDERS AND STOMACHS OF ANIMALS, OTHER 
THAN FISH, WHOLE AND PIECES THEREOF, FRESH, 
CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED  
0504.00.10  –  Of bovine  15  E  5  5  5  5  5  
0504.00.20  –  Of swine, sheep or lamb  15  E  5  5  5  5  5  
0504.00.90  –  Other 15  E  5  5  5  5  5  
05.05  SKINS AND OTHER PARTS OF BIRDS, WITH THEIR 
FEATHERS OR DOWN, FEATHERS AND PARTS OF 
FEATHERS (WHETHER OR NOT CUT TO SHAPE) AND 
DOWN, UNWORKED OR SIMPLY CLEANED, DISINFECTED 
OR TREATED FOR PRESERVATION; POWDER AND WASTE 
OF FEATHERS OR PARTS OF FEATHERS  
0505.10.00  –  Feathers of a kind used for stuffing; down  15  E  5  5  5  5  5  
0505.90.00  –  Other 15  C  5  5  5  5  5  
05.06  BONES AND HORN-CORES, UNWORKED, DEFATTED, 
SIMPLY PREPARED (BUT NOT CUT TO SHAPE), TREATED 
WITH ACID OR DEGELATINISED; POWDER AND WASTE 
FROM SUCH MATERIALS  
0506.10.00  –  Ossein and bones treated with acid  5  A  5  5  5  5  5  
0506.90.00  –  Other 15  C  5  5  5  5  5  
05.07  IVORY, TORTOISE-SHELL, WHALEBONE AND HAIR OF 
MARINE MAMMALS, HORNS, ANTLERS, HOOVES, NAILS, 
CLAWS AND BEAKS, UNWORKED OR SIMPLY PREPARED 
BUT NOT CUT TO SHAPE; POWDER AND WASTE OF 
THESE PRODUCTS  
0507.10.00  –  Ivory; ivory powder and waste  5  A  5  5  5  5  5  
0507.90.00  –  Other 5  A  5  5  5  5  5
EN 744 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0508.00.00  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  5 A  5  5  5  5  5  
0510.00.00  AMBERGRIS, CASTOREUM, CIVET AND MUSK; CANTHA­
RIDES; BILE, WHETHER OR NOT DRIED; GLANDS AND 
OTHER ANIMAL PRODUCTS USED IN THE PREPARATION 
OF PHARMACEUTICAL PRODUCTS, FRESH, CHILLED, 
FROZEN OR OTHERWISE PROVISIONALLY PRESERVED  0 A  0  0  0  0  0  
05.11  ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR 
INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT 
FOR HUMAN CONSUMPTION  
0511.10.00  –  Bovine semen  0  A  0  0  0  0  0  
0511.9  –  Other: 
0511.91  – – Products of fish or crustaceans, molluscs or other aquatic 
invertebrates; dead animals of Chapter 3:  
0511.91.10  – – – Roes and milt  0  A  0  0  0  0  0  
0511.91.90  – – – Other 5  A  5  5  5  5  5  
0511.99  – – Other: 
0511.99.10  – – – Fertilised eggs  0  A  0  0  0  0  0  
0511.99.20  – – – Natural sponges of animal origin  5  A  5  5  5  5  5  
0511.99.90  – – – Other 5  A  5  5  5  5  5  
06.01  BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND 
RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; 
CHICORY PLANTS AND ROOTS, OTHER THAN ROOTS OF 
HEADING 12.12
EN 15.12.2012 Official Journal of the European Union 745
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0601.10.00  –  Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, 
dormant  0 A  0  0  0  0  0  
0601.20.00  –  Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in 
growth or in flower; chicory plants and roots  0 A  0  0  0  0  0  
06.02  OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), 
CUTTINGS AND SLIPS; MUSHROOM SPAWN  
0602.10.00  –  Unrooted cuttings and slips  0  A  0  0  0  0  0  
0602.20  –  Trees, shrubs and bushes, of kinds which bear edible fruit or 
nuts, grafted or not:  
0602.20.10  – – Seedlings  10  E  10  10  10  10  10  
0602.20.90  – – Other 0  A  0  0  0  0  0  
0602.30.00  –  Rhododendrons and azaleas, grafted or not  0  A  0  0  0  0  0  
0602.40.00  –  Roses, grafted or not  0  A  0  0  0  0  0  
0602.90  –  Other: 
0602.90.10  – – Young vegetable or tobacco plants  10  E  10  10  10  10  10  
0602.90.90  – – Other 0  A  0  0  0  0  0  
06.03  CUT FLOWERS AND FLOWER BUDS, OF A KIND SUITABLE 
FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, 
DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE 
PREPARED  
0603.1  –  Fresh: 
0603.11.00  – – Roses  15  A  15  15  15  15  15  
0603.12.00  – – Carnations  15  A  15  15  15  15  15  
0603.13.00  – – Orchids 15  A  15  15  15  15  15
EN 746 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0603.14.00  – – Chrysanthemums  15  A  15  15  15  15  15  
0603.19  – – Other: 
0603.19.10  – – – Ginger lilies  15  A  15  15  15  15  15  
0603.19.20  – – – Bird-of-paradise flowers  15  A  15  15  15  15  15  
0603.19.30  – – – Calla lilies  15  A  15  15  15  15  15  
0603.19.40  – – – Lilies  15  A  15  15  15  15  15  
0603.19.50  – – – Sysophilia 15  A  15  15  15  15  15  
0603.19.60  – – – Gerberas  15  A  15  15  15  15  15  
0603.19.70  – – – Statice  15  A  15  15  15  15  15  
0603.19.80  – – – Astromerias  15  A  15  15  15  15  15  
0603.19.9  – – – Other: 
0603.19.91  – – – –  Agapanthus  15  A  15  15  15  15  15  
0603.19.92  – – – –  Gladioli 15  A  15  15  15  15  15  
0603.19.93  – – – –  Anthurium flowers  15  A  15  15  15  15  15  
0603.19.94  – – – –  Heliconias  15  A  15  15  15  15  15  
0603.19.99  – – – –  Other 15  E  15  15  15  15  15  
0603.90  –  Other: 
0603.90.10  – – Flower arrangements  15  A  15  15  15  15  15  
0603.90.90  – – Other 15  A  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 747
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
06.04  FOLIAGE, BRANCHES AND OTHER PARTS OF PLANTS, 
WITHOUT FLOWERS OR FLOWER BUDS, AND GRASSES, 
MOSSES AND LICHENS, OF A KIND SUITABLE FOR 
BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, 
DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE 
PREPARED  
0604.10.00  –  Mosses and lichens  15  E  15  15  15  15  15  
0604.9  –  Other: 
0604.91  – – Fresh: 
0604.91.10  – – – Arrangements  15  E  15  15  15  15  15  
0604.91.90  – – – Other 15  A  15  15  15  15  15  
0604.99  – – Other: 
0604.99.10  – – – Arrangements  15  E  15  15  15  15  15  
0604.99.90  – – – Other 15  E  15  15  15  15  15  
07.01  POTATOES, FRESH OR CHILLED  
0701.10.00  –  For sowing  0  A  0  0  0  0  0  
0701.90.00  –  Other —  F  45  15  15  15  15  
0702.00.00  TOMATOES, FRESH OR CHILLED  —  F  15  15  15  15  15  
07.03  ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER 
ALLIACEOUS VEGETABLES, FRESH OR CHILLED  
0703.10  –  Onions and shallots:  
0703.10.1  – – Onions:  
0703.10.11  – – – Yellow  —  F  45  15  15  15  15
EN 748 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0703.10.12  – – – White —  F  45  15  15  15  15  
0703.10.13  – – – Red —  F  45  15  15  15  15  
0703.10.19  – – – Other —  F  45  15  15  15  15  
0703.10.20  – – Shallots  —  F  35  15  15  15  15  
0703.20.00  –  Garlic  15  E  15  15  15  15  15  
0703.90.00  –  Leeks and other alliaceous vegetables  15  E  15  15  15  15  15  
07.04  CABBAGE, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR 
EDIBLE  BRASSICAS , FRESH OR CHILLED  
0704.10.00  –  Cauliflowers and headed broccoli  15  E  15  15  15  15  15  
0704.20.00  –  Brussels sprouts  15  E  15  15  15  15  15  
0704.90.00  –  Other 30  E  15  15  15  15  15  
07.05  LETTUCE (LACTUCA SATIVA ) AND CHICORY ( CICHORIUM 
SPP.), FRESH OR CHILLED  
0705.1  –  Lettuce:  
0705.11.00  – – Cabbage lettuce (head lettuce)  15  A  15  15  15  15  15  
0705.19.00  – – Other 15  A  15  15  15  15  15  
0705.2  –  Chicory 
0705.21.00  – – Witloof chicory ( Cichorium intybus  var. foliosum ) 15  E  15  15  15  15  15  
0705.29.00  – – Other 15  A  15  15  15  15  15  
07.06  CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC, 
RADISHES AND SIMILAR EDIBLE ROOTS, FRESH OR 
CHILLED
EN 15.12.2012 Official Journal of the European Union 749
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0706.10.00  –  Carrots and turnips  15  E  15  15  15  15  15  
0706.90.00  –  Other 15  E  15  15  15  15  15  
0707.00.00  CUCUMBERS AND GHERKINS, FRESH OR CHILLED  15  E  15  15  15  15  15  
07.08  LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, 
FRESH OR CHILLED  
0708.10.00  –  Peas ( Pisum sativum ) 15  E  15  15  15  15  15  
0708.20.00  –  Beans ( Vigna spp.,  Phaseolus spp.) 15  E  15  15  15  15  15  
0708.90.00  –  Other 15  E  15  15  15  15  15  
07.09  OTHER VEGETABLES, FRESH OR CHILLED  
0709.20.00  –  Asparagus  15  E  15  15  15  15  15  
0709.30.00  –  Aubergines (egg-plants)  15  E  15  15  15  15  15  
0709.40.00  –  Celery other than celeriac  15  E  15  15  15  15  15  
0709.5  –  Mushrooms and truffles:  
0709.51.00  – – Mushrooms of the genus  Agaricus  15  E  5  5  5  5  5  
0709.59.00  – – Other 15  E  5  5  5  5  5  
0709.60  –  Fruits of the genus  Capsicum  or of the genus  Pimenta: 
0709.60.10  – – Sweet peppers  15  E1  15  15  15  15  15  
0709.60.20  – – Chillies ( Capsicum frutescens  L.) 15  E  15  15  15  15  15  
0709.60.90  – – Other 15  E  15  15  15  15  15  
0709.70.00  –  Spinach, New Zealand spinach and orache spinach (garden 
spinach) 15 E  15  15  15  15  15
EN 750 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0709.90  –  Other: 
0709.90.10  – – Sweet corn  15  E  15  15  15  15  15  
0709.90.20  – – Chayotes 15  E  15  15  15  15  15  
0709.90.30  – – Ayotes  15  E  15  15  15  15  15  
0709.90.40  – – Okras  15  E  15  15  15  15  15  
0709.90.50  – – Globe artichokes  15  E  15  15  15  15  15  
0709.90.90  – – Other 15  E  15  15  15  15  15  
07.10  VEGETABLES, UNCOOKED OR COOKED BY STEAMING OR 
BY BOILING IN WATER, FROZEN  
0710.10.00  –  Potatoes  —  F  45  15  15  15  15  
0710.2  –  Leguminous vegetables, shelled or unshelled:  
0710.21.00  – – Peas ( Pisum sativum ) 15  E  15  15  15  15  15  
0710.22.00  – – Beans ( Vigna spp.,  Phaseolus spp.) 15  E  15  15  15  15  15  
0710.29.00  – – Other 15  E  15  15  15  15  15  
0710.30.00  –  Spinach, New Zealand spinach and orache spinach (garden 
spinach) 15 E  15  15  15  15  15  
0710.40.00  –  Sweet corn  15  E  15  15  15  15  15  
0710.80.00  –  Other vegetables  15 E  15  15  15  15  15  
0710.90.00  –  Mixtures of vegetables  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 751
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
07.11  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  
0711.20.00  –  Olives 0  A  0  0  0  0  0  
0711.40.00  –  Cucumbers and gherkins  15  E  15  15  15  15  15  
0711.5  –  Mushrooms and truffles:  
0711.51.00  – – Mushrooms of the genus  Agaricus  0  A  0  0  0  0  0  
0711.59.00  – – Other 0  A  0  0  0  0  0  
0711.90  –  Other vegetables; mixtures of vegetables:  
0711.90.20  – – Onions  —  F  15  15  15  15  15  
0711.90.30  – – Capers 0  A  0  0  0  0  0  
0711.90.90  – – Others, including mixtures of vegetables  15 D  15  15  15  15  15  
07.12  DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN 
POWDER, BUT NOT FURTHER PREPARED 
0712.20  –  Onions:  
0712.20.10  – – Powdered, in containers of a net content of 5 kg or more  5  E  5  5  5  5  5  
0712.20.90  – – Other 15  E  15  15  15  15  15  
0712.3  –  Wood ears ( Auricularia  spp.), jelly fungi ( Tremella  spp.) and 
other mushrooms; truffles:  
0712.31.00  – – Mushrooms of the genus  Agaricus  5  E  5  5  5  5  5  
0712.32.00  – – Wood ears ( Auricularia  spp.) 5  E  5  5  5  5  5
EN 752 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0712.33.00  – – Jelly fungi ( Tremella  spp.) 5  E  5  5  5  5  5  
0712.39.00  – – Other 5  E  5  5  5  5  5  
0712.90  –  Other vegetables; mixtures of vegetables:  
0712.90.10  – – Tomatoes, parsley, marjoram or garlic, powdered, in 
containers of a net content of 5 kg or more  15 E  5  5  5  5  5  
0712.90.90  – – Others, including mixtures of vegetables  15 E  15  15  15  15  15  
07.13  DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR 
NOT SKINNED OR SPLIT 
0713.10.10  –  Peas ( Pisum sativum ) for sowing  0  A  0  0  0  0  0  
0713.10.90  – – Other 15  E  15  15  15  15  15  
0713.20.00  –  Chickpeas 10  E  10  10  10  10  10  
0713.3  –  Beans ( Vigna spp.,  Phaseolus spp.) 
0713.31  – – Beans of the species  Vigna mungo (L.) Hepper or  Vigna radiata  
(L.) Wilczek:  
0713.31.10  – – – Of the species  Vigna mungo (L.) Hepper  15  E  15  15  15  15  15  
0713.31.90  – – – Other 15  E  15  15  15  15  15  
0713.32.00  – – Small red (Adzuki) beans ( Phaseolus  or Vigna angularis ) —  F  30  30  30  30  30  
0713.33  – – Common beans ( Phaseolus vulgaris ): 
0713.33.10  – – – Black —  F  30  30  20  15  30  
0713.33.20  – – – White —  F  20  20  20  20  20  
0713.33.30  – – – "Ejotero " beans ( Phaseolus vulgaris ), for sowing  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 753
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0713.33.90  – – – Other —  F  20  20  20  20  20  
0713.39  – – Other: 
0713.39.10  – – – Runner beans ( Phaseolus coccinius ) —  F  15  15  15  15  15  
0713.39.20  – – – Lima beans ( Phaseolus lunatus ) —  F  15  15  15  15  15  
0713.39.90  – – – Other 15  E  15  15  15  15  15  
0713.40.00  –  Lentils  15  E  15  15  15  15  15  
0713.50.00  –  Broad beans ( Vicia faba  var. major ) horse beans ( Vicia faba  var. 
equina ), and field beans ( Vicia faba  var. minor ) 15 E  15  15  15  15  15  
0713.90  –  Other: 
0713.90.10  – – Pigeon peas ( Cajanus cajan ) 15  E  15  15  15  15  15  
0713.90.90  – – Other 15  E  15  15  15  15  15  
07.14  CASSAVA (MANIOC) ROOTS, ARROWROOT OR SALEP, 
JERUSALEM ARTICHOKES, SWEET POTATOES, AND 
SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR 
INULIN CONTENT, FRESH, CHILLED, FROZEN OR DRIED, 
WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS; 
SAGO PITH  
0714.10.00  –  Cassava (manioc) roots  15  A  15  15  15  15  15  
0714.20.00  –  Sweet potatoes  15  A  15  15  15  15  15  
0714.90  –  Other: 
0714.90.10  – – Dasheens ( Colocasia esculenta ) 15  A  15  15  15  15  15  
0714.90.20  – – White yams ( Dioscorea alata ) 15  A  15  15  15  15  15  
0714.90.30  – – Yautia ( Xanthosoma saggittifolium ) 15  A  15  15  15  15  15
EN 754 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0714.90.40  – – Cush-cush yams ( Dioscorea trifida ) 15  A  15  15  15  15  15  
0714.90.90  – – Other 15  A  15  15  15  15  15  
08.01  COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR 
DRIED, WHETHER OR NOT SHELLED OR PEELED  
0801.1  –  Coconuts:  
0801.11.00  – – Dried  10  E  10  10  10  10  10  
0801.19.00  – – Other 15  E  15  15  15  15  15  
0801.2  –  Brazil nuts:  
0801.21.00  – – In shell  15  E  15  15  15  15  15  
0801.22.00  – – Shelled  15  E  15  15  15  15  15  
0801.3  –  Cashew nuts:  
0801.31.00  – – In shell  15  E  15  15  15  15  15  
0801.32.00  – – Shelled  15  E  15  15  15  15  15  
08.02  OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT 
SHELLED OR PEELED  
0802.1  –  Almonds:  
0802.11.00  – – In shell  0  A  0  0  0  0  0  
0802.12.00  – – Shelled  0  A  0  0  0  0  0  
0802.2  –  Hazelnuts or filberts ( Corylus spp.):  
0802.21.00  – – In shell  0  A  0  0  0  0  0  
0802.22.00  – – Shelled  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 755
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0802.3  –  Walnuts:  
0802.31.00  – – In shell  15  E  15  15  15  15  15  
0802.32.00  – – Shelled  15  E  15  15  15  15  15  
0802.40.00  –  Chestnuts ( Castanea  spp.) 15  E  15  15  15  15  15  
0802.50.00  –  Pistachios  0  A  0  0  0  0  0  
0802.60.00  –  Macadamia nuts  15  E  15  15  15  15  15  
0802.90.00  –  Other 15  E  15  15  15  15  15  
08.03  BANANAS OR PLANTAINS, FRESH OR DRIED  
0803.00.1  –  Bananas ( Musa balbisiaca acuminata, Musa paradisiaca  or Musa 
fapientum ): 
0803.00.11  – – Fresh  15  A  15  15  15  15  15  
0803.00.12  – – Dried  15  E  15  15  15  15  15  
0803.00.20  –  Plantains ( Musa acuminata  var. Plantain ) 15  E  15  15  15  15  15  
0803.00.90  –  Other 15  E  15  15  15  15  15  
08.04  DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES 
AND MANGOSTEENS, FRESH OR DRIED  
0804.10.00  –  Dates  15  E  15  15  15  15  15  
0804.20.00  –  Figs  15  E  15  15  15  15  15  
0804.30.00  –  Pineapples 15  E  15  15  15  15  15  
0804.40.00  –  Avocados 15  E  15  15  15  15  15  
0804.50  –  Guavas, mangoes and mangosteens:
EN 756 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0804.50.10  – – Mangoes  15  E  15  15  15  15  15  
0804.50.20  – – Guavas and mangosteens  15  E  15  15  15  15  15  
08.05  CITRUS FRUIT, FRESH OR DRIED  
0805.10.00  –  Oranges  15  E  15  15  15  15  15  
0805.20.00  –  Mandarins (including tangerines and satsumas); clementines, 
wilkings and similar citrus hybrids  15 E  15  15  15  15  15  
0805.40.00  –  Grapefruit or pomelos  15  E  15  15  15  15  15  
0805.50.00  –  Lemons ( Citrus limon, Citrus limonum ) and limes ( Citrus auranti ­
folia, Citrus latifolia ) 15 E  15  15  15  15  15  
0805.90.00  –  Other 15  E  15  15  15  15  15  
08.06  GRAPES, FRESH OR DRIED, INCLUDING RAISINS  
0806.10.00  –  Fresh 15  A  15  15  15  15  15  
0806.20.00  –  Dried, including raisins  0  A  0  0  0  0  0  
08.07  MELONS, WATERMELONS AND PAPAWS (PAPAYAS), FRESH  
0807.1  Melons and watermelons:  
0807.11.00  – – Watermelons  15  E  15  15  15  15  15  
0807.19.00  – – Other 15  A  15  15  15  15  15  
0807.20.00  –  Papaws (papayas) 15  E  15  15  15  15  15  
08.08  APPLES, PEARS AND QUINCES, FRESH
EN 15.12.2012 Official Journal of the European Union 757
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0808.10.00  –  Apples 25  A  15  15  25  15  15  See paragraph 2 of 
the General Notes 
to the Schedule of 
the Republics of 
the CA Party  
0808.20  –  Pears and quinces:  
0808.20.10  – – Pears  15  C  15  15  15  15  15  
0808.20.20  – – Quinces  15  E  15  15  15  15  15  
08.09  APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), 
PLUMS AND SLOES, FRESH  
0809.10.00  –  Apricots  15  E  15  15  15  15  15  
0809.20.00  –  Cherries  15  E  15  15  15  15  15  
0809.30.00  –  Peaches, including nectarines  15  D  15  15  15  15  15  
0809.40.00  –  Plums and sloes  15  H  15  15  15  15  15  
08.10  OTHER FRUIT, FRESH  
0810.10.00  –  Strawberries  15  E  15  15  15  15  15  
0810.20.00  –  Raspberries, blackberries, mulberries and loganberries  15  E  15  15  15  15  15  
0810.40.00  –  Cranberries, bilberries and other fruits of the genus  Vaccinium  15  E  15  15  15  15  15  
0810.50.00  –  Kiwi fruit  15  E  15  15  15  15  15  
0810.60.00  –  Durians  15  E  15  15  15  15  15  
0810.90  –  Other: 
0810.90.10  – – Soursops ( Annona muricata ) 15  E  15  15  15  15  15  
0810.90.20  – – Sweetsops ( Annona squamosa ) 15  E  15  15  15  15  15
EN 758 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0810.90.30  – – Passion fruit ( Passiflora edulis  var. flavicarpa ) 15  E  15  15  15  15  15  
0810.90.40  – – Granadillas ( Passiflora edulis  var. sims ) 15  E  15  15  15  15  15  
0810.90.5  – – Pitahayas: 
0810.90.51  – – – Red, unshelled  15 E  15  15  15  15  15  
0810.90.52  – – – Yellow, unshelled  15  E  15  15  15  15  15  
0810.90.53  – – – Other, unshelled  15  E  15  15  15  15  15  
0810.90.54  – – – Shelled  15  E  15  15  15  15  15  
0810.90.60  – – Currants, including cassis  15  E  15  15  15  15  15  
0810.90.90  – – Other 15  E  15  15  15  15  15  
08.11  FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING 
OR BOILING IN WATER, FROZEN, WHETHER OR NOT 
CONTAINING ADDED SUGAR OR OTHER SWEETENING 
MATTER  
0811.10.00  –  Strawberries  15  E  15  15  15  15  15  
0811.20.00  –  Raspberries, blackberries, mulberries, loganberries and currants  15  E  15  15  15  15  15  
0811.90.00  –  Other 15  E  15  15  15  15  15  
08.12  FRUIT AND NUTS PROVISIONALLY PRESERVED (FOR 
EXAMPLE: BY SULPHUR DIOXIDE GAS, IN BRINE, IN 
SULPHUR WATER OR IN OTHER PRESERVATIVE SOLU ­
TIONS), BUT UNSUITABLE IN THAT STATE FOR 
IMMEDIATE CONSUMPTION  
0812.10  –  Cherries:  
0812.10.10  – – Morello cherries  0  A  0  0  0  0  0  
0812.10.90  – – Other 10  A  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 759
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0812.90  –  Other: 
0812.90.10  – – Strawberries  15  E  15  15  15  15  15  
0812.90.90  – – Other 15  E  15  15  15  15  15  
08.13  FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 08.01 TO 
08.06; MIXTURES OF NUTS OR DRIED FRUITS OF THIS 
CHAPTER  
0813.10.00  –  Apricots  15  E  15  15  15  15  15  
0813.20.00  –  Plums  15  E  15  15  15  15  15  
0813.30.00  –  Apples 15  E  15  15  15  15  15  
0813.40.00  –  Other fruit  15  E  15  15  15  15  15  
0813.50.00  –  Mixtures of nuts or dried fruits of this Chapter  15  E  15  15  15  15  15  
0814.00.00  PEEL OF CITRUS FRUIT, MELONS OR WATERMELONS, 
FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED 
IN BRINE, IN SULPHUR WATER OR IN OTHER 
PRESERVATIVE SOLUTIONS  15 E  15  15  15  15  15  
09.01  COFFEE, WHETHER OR NOT ROASTED OR DECAFFEINATED; 
COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES 
CONTAINING COFFEE IN ANY PROPORTION  
0901.1  –  Coffee, not roasted:  
0901.11  – – Not decaffeinated:  
0901.11.10  – – – Raw, in berries  30  A  10  10  10  10  10  
0901.11.20  – – – Parchment coffee  30  A  15  15  15  15  15  
0901.11.30  – – – Café oro (unroasted coffee beans)  30  A  15  15  15  15  15  
0901.11.90  – – – Other 30  A  15  15  15  15  15
EN 760 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0901.12.00  – – Decaffeinated  30  A  15  15  15  15  15  
0901.2  –  Coffee, roasted:  
0901.21.00  – – Not decaffeinated  54  A  15  15  15  15  15  
0901.22.00  – – Decaffeinated  54  A  15  15  15  15  15  
0901.90.00  –  Other 30  A  15  15  15  15  15  
09.02  TEA, WHETHER OR NOT FLAVOURED 
0902.10.00  –  Green tea (not fermented) in immediate packings of a content 
not exceeding 3 kg  15 E  15  15  15  15  15  
0902.20.00  –  Other green tea (not fermented)  15  E  15  15  15  15  15  
0902.30.00  –  Black tea (fermented) and partly fermented tea, in immediate 
packings of a content not exceeding 3 kg  15 E  15  15  15  15  15  
0902.40.00  –  Other black tea (fermented) and other partly fermented tea  15  E  15  15  15  15  15  
0903.00.00  MATE 15  E  15  15  15  15  15  
09.04  PEPPER OF THE GENUS  PIPER ; DRIED OR CRUSHED OR 
GROUND FRUITS OF THE GENUS  CAPSICUM OR OF THE 
GENUS  PIMENTA  
0904.1  –  Pepper: 
0904.11.00  – – Neither crushed nor ground  10  E  10  10  10  10  10  
0904.12.00  – – Crushed or ground  5  E  5  5  5  5  5  
0904.20  –  Fruits of the genus  Capsicum  or of the genus  Pimenta , dried or 
crushed or ground:  
0904.20.10  – – Neither crushed nor ground  10  E  10  10  10  10  10  
0904.20.20  – – Crushed or ground  5  E  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 761
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
0905.00.00  VANILLA  10  E  10  10  10  10  10  
09.06  CINNAMON AND CINNAMON-TREE FLOWERS  
0906.1  –  Neither crushed nor ground  
0906.11.00  – – Cinnamon ( Cinnamomum zeylanicum Blume ) 10  E  10  10  10  10  10  
0906.19.00  – – Other 10  E  10  10  10  10  10  
0906.20.00  –  Crushed or ground  10  E  10  10  10  10  10  
0907.00.00  CLOVES (WHOLE FRUIT, CLOVES AND STEMS)  10  E  10  10  10  10  10  
09.08  NUTMEG, MACE AND CARDAMOMS 
0908.10.00  –  Nutmeg  10  E  10  10  10  10  10  
0908.20.00  –  Mace 10  E  10  10  10  10  10  
0908.30  –  Amoms and cardamoms:  
0908.30.10  – – Amoms  10  E  10  10  10  10  10  
0908.30.20  – – cardamoms  15  E  15  15  15  15  15  
09.09  SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN OR 
CARAWAY; JUNIPER BERRIES  
0909.10.00  –  Seeds of anise or badian  10  E  10  10  10  10  10  
0909.20.00  –  Seeds of coriander  10  E  10  10  10  10  10  
0909.30.00  –  Seeds of cumin  5  E  5  5  5  5  5  
0909.40.00  –  Seeds of caraway  10  E  10  10  10  10  10  
0909.50.00  –  Seeds of fennel; juniper berries  10  E  10  10  10  10  10
EN 762 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
09.10  GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY 
LEAVES, CURRY AND OTHER SPICES  
0910.10  –  Ginger:  
0910.10.1  – – Dried:  
0910.10.11  – – – Neither crushed nor ground  10  E  10  10  10  10  10  
0910.10.12  – – – Crushed or ground  10  E  10  10  10  10  10  
0910.10.90  – – Other 10  E  10  10  10  10  10  
0910.20.00  –  Saffron  10  E  10  10  10  10  10  
0910.30.00  –  Turmeric (curcuma)  10  E  10  10  10  10  10  
0910.9  –  Other spices:  
0910.91.00  – – Mixtures referred to in note 1 b) to this Chapter  —  F  10  10  10  10  10  
0910.99  – – Other: 
0910.99.10  – – – Thyme 10  E  10  10  10  10  10  
0910.99.20  – – – Bay leaves —  F  10  10  10  10  10  
0910.99.30  – – – Curry  —  F  10  10  10  10  10  
0910.99.90  – – – Other —  F  10  10  10  10  10  
10.01  WHEAT AND MESLIN  
1001.10.00  –  Durum wheat  0  A  0  0  0  0  0  
1001.90.00  –  Other 0  A  0  0  0  0  0  
1002.00.00  RYE  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 763
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1003.00.00  BARLEY  0  A  0  0  0  0  0  
1004.00.00  OATS 0  A  0  0  0  0  0  
10.05  MAIZE (CORN)  
1005.10.00  –  Seed  0  A  0  0  0  0  0  
1005.90  –  Other: 
1005.90.10  – – Popcorn ( Zea mays everta ) 20  E  10  5  20  15  10  
1005.90.20  – – Yellow maize (corn)  —  F  0  15  0/35  15  15  See paragraph 4 of 
the General Notes 
to the Schedule of 
the Republics of 
the CA Party  
1005.90.30  – – White maize (corn)  —  F  15  20  20  15  15  See paragraph 4 of 
the General Notes 
to the Schedule of 
the Republics of 
the CA Party  
1005.90.90  – – Other —  F  15  15  15  15  15  
10.06  RICE  
1006.10  –  Rice in the husk (paddy or rough):  
1006.10.10  – – For sowing  23,7 E  0  0  23,7 0  0  
1006.10.90  – – Other —  F  35  40  0/23,7  45  45  
1006.20.00  –  Husked (brown) rice  —  F  35  40  11,8/23,7  45  60  
1006.30  –  Semi-milled or wholly milled rice, whether or not polished or 
glazed:
EN 764 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1006.30.10  – – Medium grain rice, broken at one end, of a fat content from 
0,60 % to 0,75 % for puffing, in sacks holding 50 kg, duly 
labelled  — F  35  40  0/23,7  45  60  
1006.30.90  – – Other —  F  35  40  11,8/23,7  45  60  
1006.40.00  –  Broken rice  —  F  35  40  11,8/23,7  45  60  
10.07  GRAIN SORGHUM  
1007.00.10  –  For sowing  0  A  0  0  0  0  0  
1007.00.90  –  Other —  F  15  15  20  15  20  See paragraph 4 of 
the General Notes 
to the Schedule of 
the Republics of 
the CA Party  
10.08  BUCKWHEAT, MILLET AND CANARY SEED; OTHER CEREALS  
1008.10.00  –  Buckwheat  15  E  15  15  15  15  15  
1008.20  –  Millet:  
1008.20.10  – – For sowing  0  A  0  0  0  0  0  
1008.20.90  – – Other 15  E  15  15  15  15  15  
1008.30.00  –  Canary seed  0  A  0  0  0  0  0  
1008.90.00  –  Other cereals  15  E  15  15  15  15  15  
1101.00.00  WHEAT OR MESLIN FLOUR  —  F  5  10  0/10  10  10  
11.02  CEREAL FLOURS, OTHER THAN OF WHEAT OR MESLIN  
1102.10.00  –  Rye flour  10  E  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 765
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1102.20.00  –  Maize (corn) flour  —  F  10  15  10  15  5  See paragraph 4 of 
the General Notes 
to the Schedule of 
the Republics of 
the CA Party  
1102.90  –  Other: 
1102.90.10  – – Barley flour  10  E  10  10  10  10  10  
1102.90.20  – – Oat flour  10  E1  10  10  10  10  10  
1102.90.30  – – Rice flour  —  F  10  15  15  15  5  
1102.90.90  – – Other 15  E  10  15  15  15  5  
11.03  GROATS, MEAL AND PELLETS, OF CEREALS  
1103.1  –  Groats and meal:  
1103.11.00  – – Of wheat —  F  5  5  5  5  5  
1103.13  – – Of maize (corn)  
1103.13.10  – – – Pregelatinised meal (for example meal used as additive in 
the brewing industry)  15 A  0  0  0  15  0  See paragraph 4 of 
the General Notes 
to the Schedule of 
the Republics of 
the CA Party  
1103.13.90  – – – Other —  F  5  15  15  15  5  See paragraph 4 of 
the General Notes 
to the Schedule of 
the Republics of 
the CA Party  
1103.19  – – Of other cereals:  
1103.19.10  – – – Of oats 5  E  5  5  5  5  5  
1103.19.20  – – – Of rice  —  F  10  15  15  15  5
EN 766 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1103.19.90  – – – Other 15  E  10  15  15  15  5  
1103.20  –  Pellets:  
1103.20.10  – – Of wheat —  F  10  15  15  15  5  
1103.20.90  – – Other 5  E  5  5  5  5  5  
11.04  CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE 
HULLED, ROLLED, FLAKED, PEARLED, SLICED OR 
KIBBLED), EXCEPT RICE OF HEADING 10.06; GERM OF 
CEREALS, WHOLE, ROLLED, FLAKED OR GROUND  
1104.1  –  Rolled or flaked grains:  
1104.12.00  – – Of oats 10  E1  10  10  10  10  10  
1104.19  – – Of other cereals:  
1104.19.10  – – – Of barley  10  A  10  10  10  10  10  
1104.19.90  – – – Other 10  C  10  10  10  10  10  
1104.2  –  Other worked grains (for example hulled, pearled, sliced or 
kibbled):  
1104.22  – – Of oats: 
1104.22.10  – – – Hulled  0  A  0  0  0  0  0  
1104.22.90  – – – Other 10  E  10  10  10  10  10  
1104.23.00  – – Of maize (corn)  —  F  5  5  5  5  5  See paragraph 4 of 
the General Notes 
to the Schedule of 
the Republics of 
the CA Party  
1104.29  – – Of other cereals:
EN 15.12.2012 Official Journal of the European Union 767
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1104.29.10  – – – Of barley  10  A  10  10  10  10  10  
1104.29.90  – – – Other 10  C  10  10  10  10  10  
1104.30.00  –  Germ of cereals, whole, rolled, flaked or ground  10  E  10  10  10  10  10  
11.05  FLOUR, MEAL, POWDER, FLAKES, GRANULES AND PELLETS 
OF POTATOES  
1105.10.00  –  Flour, meal and powder  0  A  0  0  0  0  0  
1105.20  –  Flakes, granules and pellets:  
1105.20.10  – – Flakes and granules  0  A  0  0  0  0  0  
1105.20.20  – – Pellets  10  E  10  10  10  10  10  
11.06  FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS 
VEGETABLES OF HEADING 07.13, OF SAGO OR OF ROOTS 
OR TUBERS OF HEADING 07.14 OR OF THE PRODUCTS OF 
CHAPTER 8  
1106.10.00  –  Of the vegetables of heading 07.13  10  E  10  10  10  10  10  
1106.20.00  –  Of sago or of roots or tubers of heading 07.14  10  E  10  10  10  10  10  
1106.30.00  –  Of the products of Chapter 8  10  E  10  10  10  10  10  
11.07  MALT (OF BARLEY OR OTHER CEREALS), WHETHER OR 
NOT ROASTED  
1107.10.00  –  Not roasted  0  A  0  0  0  0  0  
1107.20.00  –  Roasted 0  A  0  0  0  0  0  
11.08  STARCHES; INULIN  
1108.1  –  Starches:  
1108.11.00  – – Wheat starch  10  E  10  10  10  10  10
EN 768 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1108.12.00  – – Maize (corn) starch  0  A  0  0  0  0  0  
1108.13.00  – – Potato starch  0  A  0  0  0  0  0  
1108.14.00  – – Manioc (cassava) starch  10  E  10  10  10  10  10  
1108.19.00  – – Other starches  10  E  10  10  10  10  10  
1108.20.00  –  Inulin  10  E  10  10  10  10  10  
1109.00.00  WHEAT GLUTEN, WHETHER OR NOT DRIED  0  A  0  0  0  0  0  
12.01  SOYA BEANS, WHETHER OR NOT BROKEN  
1201.00.10  –  For sowing  0  A  0  0  0  0  0  
1201.00.90  –  Other 0  A  0  0  0  0  0  
12.02  PEANUTS, NOT ROASTED OR OTHERWISE COOKED, 
WHETHER OR NOT SHELLED OR BROKEN 
1202.10  –  In shell:  
1202.10.10  – – For sowing  0  A  0  0  0  0  0  
1202.10.90  – – Other 10  E  10  10  10  10  10  
1202.20  –  Shelled, whether or not broken:  
1202.20.10  – – For sowing  0  A  0  0  0  0  0  
1202.20.90  – – Other 10  E  10  10  10  10  10  
1203.00.00  COPRA 5  A  5  5  5  5  5  
1204.00.00  LINSEED, WHETHER OR NOT BROKEN 0  A  0  0  0  0  0  
12.05  RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN
EN 15.12.2012 Official Journal of the European Union 769
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1205.10  –  Low erucic acid rape or colza seeds:  
1205.10.10  – – For sowing  0  A  0  0  0  0  0  
1205.10.90  – – Other 0  A  0  0  0  0  0  
1205.90  –  Other: 
1205.90.10  – – For sowing  0  A  0  0  0  0  0  
1205.90.90  – – Other 0  A  0  0  0  0  0  
1206.00.00  SUNFLOWER SEEDS, WHETHER OR NOT BROKEN 0  A  0  0  0  0  0  
12.07  OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER 
OR NOT BROKEN  
1207.20  –  Cotton seeds:  
1207.20.10  – – For sowing  0  A  0  0  0  0  0  
1207.20.90  – – Other 0  A  0  0  0  0  0  
1207.40  –  Sesame seeds:  
1207.40.10  – – In shell  0  A  0  0  0  0  0  
1207.40.20  – – Shelled  0  A  0  0  0  0  0  
1207.50.00  –  Mustard seeds  0  A  0  0  0  0  0  
1207.9  –  Other: 
1207.91.00  – – Poppy seeds 0  A  0  0  0  0  0  
1207.99  – – Other: 
1207.99.1  – – – Palm nuts and kernels:
EN 770 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1207.99.11  – – – –  For sowing  0  A  0  0  0  0  0  
1207.99.19  – – – –  Other 5  E  5  5  5  5  5  
1207.99.20  – – – Castor oil seeds  0  A  0  0  0  0  0  
1207.99.30  – – – Safflower seeds  0  A  0  0  0  0  0  
1207.99.90  – – – Other 5  A  5  5  5  5  5  
12.08  FLOUR OF SEEDS OR OLEAGINOUS FRUITS, OTHER THAN 
MUSTARD FLOUR 
1208.10.00  –  Of soybeans  —  F  5  5  5  5  5  
1208.90.00  –  Other 15  E  5  5  5  5  5  
12.09  SEEDS, FRUIT AND SPORES, USED FOR SOWING  
1209.10.00  –  Sugar beet seed  0  A  0  0  0  0  0  
1209.2  –  Seeds of forage plants:  
1209.21.00  – – Of lucerne (alfalfa)  0  A  0  0  0  0  0  
1209.22.00  – – Of clover ( Trifolium  spp.) 0  A  0  0  0  0  0  
1209.23.00  – – Of fescue  0  A  0  0  0  0  0  
1209.24.00  – – Of Kentucky blue grass ( Poa pratensis  L.) 0  A  0  0  0  0  0  
1209.25.00  – – Of rye grass ( Lolium multiflorum Lam., Lolium perenne L.) 0  A  0  0  0  0  0  
1209.29  – – Other: 
1209.29.10  – – – Beet seeds, other than sugar beet seed  0  A  0  0  0  0  0  
1209.29.20  – – – Timothy grass ( Phleum pratensis ) seed  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 771
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1209.29.90  – – – Other 0  A  0  0  0  0  0  
1209.30  –  Seeds of herbaceous plants cultivated principally for their 
flowers:  
1209.30.10  – – Of petunia  0  A  0  0  0  0  0  
1209.30.90  – – Other 0  A  0  0  0  0  0  
1209.9  –  Other: 
1209.91.00  – – Vegetable seeds  0  A  0  0  0  0  0  
1209.99.00  – – Other 0  A  0  0  0  0  0  
12.10  HOP CONES, FRESH OR DRIED, WHETHER OR NOT 
GROUND, POWDERED OR IN THE FORM OF PELLETS; 
LUPULIN  
1210.10.00  –  Hop cones, neither ground nor powdered nor in the form of 
pellets  0 A  0  0  0  0  0  
1210.20.00  –  Hop cones, ground, powdered or in the form of pellets; 
lupulin  0 A  0  0  0  0  0  
12.11  PLANTS AND PARTS OF PLANTS, SEEDS AND FRUITS, OF A 
KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR 
FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSES, 
FRESH OR DRIED, WHETHER OR NOT CUT, CRUSHED OR 
POWDERED  
1211.20.00  –  Ginseng roots  0  A  0  0  0  0  0  
1211.30.00  –  Coca leaves 0  A  0  0  0  0  0  
1211.40.00  –  Poppy straw 0  A  0  0  0  0  0  
1211.90  –  Other: 
1211.90.10  – – Raicilla or ipecacuana  0  A  0  0  0  0  0
EN 772 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1211.90.20  – – Liquorice roots  0  A  0  0  0  0  0  
1211.90.90  – – Other 0  A  0  0  0  0  0  
12.12  LOCUST BEANS, ALGAE, SUGAR BEET AND SUGAR CANE, 
FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT 
POWDERED; 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  
1212.20.00  –  Algae  0  A  0  0  0  0  0  
1212.9  –  Other: 
1212.91.00  – – Sugar beet  0  A  0  0  0  0  0  
1212.99  – – Other: 
1212.99.10  – – – Sugar cane  10  E  10  10  10  10  10  
1212.99.20  – – – Locust beans and their seeds  0  A  0  0  0  0  0  
1212.99.30  – – – Apricot, peach (including nectarine) or plum stones and 
kernels  0 A  0  0  0  0  0  
1212.99.90  – – – Other 0  A  0  0  0  0  0  
1213.00.00  CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR 
NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF 
PELLETS  15 C  5  5  5  5  5  
12.14  SWEDES, MANGOLDS, FODDER ROOTS, HAY, LUCERNE 
(ALFALFA), CLOVER, SAINFOIN, FORAGE KALE, LUPINES, 
VETCHES AND SIMILAR FORAGE PRODUCTS, WHETHER 
OR NOT IN THE FORM OF PELLETS  
1214.10.00  –  Lucerne (alfalfa) meal and pellets  5  C  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 773
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1214.90.00  –  Other 15  C  5  5  5  5  5  
13.01  LAC; NATURAL GUMS, RESINS, GUM-RESINS AND 
OLEORESINS (FOR EXAMPLE: BALSAMS)  
1301.20.00  –  Gum arabic  0  A  0  0  0  0  0  
1301.90  –  Other: 
1301.90.10  – – Lac 0  A  0  0  0  0  0  
1301.90.90  – – Other 0  A  0  0  0  0  0  
13.02  VEGETABLE JUICES AND EXTRACTS; PECTIC SUBSTANCES, 
PECTINATES AND PECTATES; AGAR-AGAR AND OTHER 
MUCILAGES AND THICKENERS, WHETHER OR NOT 
MODIFIED, DERIVED FROM VEGETABLE PRODUCTS  
1302.1  –  Vegetable juices and extracts:  
1302.11.00  – – Opium 0  A  0  0  0  0  0  
1302.12.00  – – Of liquorice  0  A  0  0  0  0  0  
1302.13.00  – – Of hops  0  A  0  0  0  0  0  
1302.19  – – Other: 
1302.19.10  – – – For medicinal use  0  A  0  0  0  0  0  
1302.19.20  – – – For insecticidal, fungicidal or similar uses  0  A  0  0  0  0  0  
1302.19.30  – – – Juices and extracts of pyrethrum or of roots containing 
rotenone  0 A  0  0  0  0  0  
1302.19.90  – – – Other 0  A  0  0  0  0  0  
1302.20.00  –  Pectic substances, pectinates and pectates  0  A  0  0  0  0  0
EN 774 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1302.3  –  Mucilages and thickeners, derived from vegetable products, 
whether or not modified:  
1302.31.00  – – Agar-agar  0  A  0  0  0  0  0  
1302.32.00  – – Mucilages and thickeners, derived from locust beans, locust 
bean seeds or guar seeds, whether or not modified  0 A  0  0  0  0  0  
1302.39.00  – – Other 0  A  0  0  0  0  0  
14.01  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)  
1401.10.00  –  Bamboos 5  C  5  5  5  5  5  
1401.20.00  –  Rattans  0  A  0  0  0  0  0  
1401.90  –  Other: 
1401.90.10  – – Osier  0  A  0  0  0  0  0  
1401.90.20  – – Reeds  0  A  0  0  0  0  0  
1401.90.90  – – Other 0  A  0  0  0  0  0  
14.04  VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR 
INCLUDED  
1404.20.00  –  Cotton linters  0  A  0  0  0  0  0  
1404.90  –  Other: 
1404.90.10  – – Vegetable materials of a kind used primarily as stuffing (for 
example: kapok, vegetable hair and eel grass), whether or not 
put up as a layer or with supporting of other materials  0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 775
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1404.90.20  – – Vegetable materials of a kind used primarily in the manu ­
facture of brooms, or in brushes (for example: sorghum, 
piassava, couch-grass or istle), whether or not in hanks or 
bundles  15 C  5  5  5  5  5  
1404.90.3  – – Vegetable raw materials of a kind used primarily for dyeing 
or tanning:  
1404.90.31  – – – Annatto (achiote)  15  E  15  15  15  15  15  
1404.90.39  – – – Other 5  E  5  5  5  5  5  
1404.90.90  – – Other 15  E  5  5  5  5  5  
1501.00.00  PIG FAT (INCLUDING LARD) AND POULTRY FAT, OTHER 
THAN THAT OF HEADING 02.09 OR 15.03  — F  15  15  15  15  15  
1502.00.00  FATS OF BOVINE ANIMALS, SHEEP OR GOATS, OTHER 
THAN THOSE OF HEADING 15.03  0 A  0  0  0  0  0  
15.03  SOLAR STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND 
TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE 
PREPARED  
1503.00.10  –  Solar stearin, and lard oil  —  F  15  15  15  15  15  
1503.00.90  –  Other 0  A  0  0  0  0  0  
15.04  FATS AND OILS AND THEIR FRACTIONS, OF FISH OR 
MARINE MAMMALS, WHETHER OR NOT REFINED, BUT 
NOT CHEMICALLY MODIFIED  
1504.10.00  –  Fish-liver oils and their fractions  0  A  0  0  0  0  0  
1504.20.00  –  Fats and oils and their fractions, of fish, other than liver oils  0  A  0  0  0  0  0  
1504.30.00  –  Fats and oils and their fractions, of marine mammals  0  A  0  0  0  0  0  
1505.00.00  WOOL GREASE AND FATTY SUBSTANCES DERIVED 
THEREFROM, INCLUDING LANOLIN  0 A  0  0  0  0  0
EN 776 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1506.00.00  OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, 
WHETHER OR NOT REFINED, BUT NOT CHEMICALLY 
MODIFIED  — F  10  10  10  10  10  
15.07  SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT 
REFINED, BUT NOT CHEMICALLY MODIFIED  
1507.10.00  –  Crude oil, whether or not degummed  —  F  5  0  0  5  5  
1507.90.00  –  Other —  F  15  15  15  15  15  
15.08  PEANUT OIL AND ITS FRACTIONS, WHETHER OR NOT 
REFINED, BUT NOT CHEMICALLY MODIFIED  
1508.10.00  –  Crude oil  —  F  5  5  5  5  5  
1508.90.00  –  Other —  F  15  15  15  15  15  
15.09  OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT 
REFINED, BUT NOT CHEMICALLY MODIFIED  
1509.10.00  –  Virgin  10  A  10  10  10  10  10  
1509.90.00  –  Other 10  A  10  10  10  10  10  
1510.00.00  OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY 
FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT 
CHEMICALLY MODIFIED, INCLUDING BLENDS OF SUCH 
OILS OR FRACTIONS WITH OILS OR FRACTIONS OF 
HEADING 15.09  15 A  15  15  15  15  15  
15.11  PALM OIL AND ITS FRACTIONS, WHETHER OR NOT 
REFINED, BUT NOT CHEMICALLY MODIFIED  
1511.10.00  –  Crude oil  —  F  5  5  5  5  5  
1511.90  –  Other: 
1511.90.10  – – Palm stearin with an iodine index not exceeding 48  —  F  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 777
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1511.90.90  – – Other —  F  30  15  15  15  15  
15.12  SUNFLOWER-SEED, SAFFLOWER OR COTTON-SEED OILS 
AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, 
BUT NOT CHEMICALLY MODIFIED  
1512.1  –  Sunflower-seed or safflower oils and fractions thereof  
1512.11.00  – – Crude oils  —  F  5  0  0  5  5  
1512.19.00  – – Other —  F  15  15  15  15  15  
1512.2  –  Cotton-seed oil and its fractions:  
1512.21.00  – – Crude oil, whether or not gossypol has been removed  —  F  5  0  0  5  5  
1512.29.00  – – Other —  F  15  15  15  15  15  
15.13  COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND 
FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT 
NOT CHEMICALLY MODIFIED  
1513.1  –  Coconut (copra) oil and its fractions:  
1513.11.00  – – Crude oil  —  F  10  5  5  5  5  
1513.19.00  – – Other —  F  15  15  15  15  15  
1513.2  –  Palm kernel or babassu oil and fractions thereof:  
1513.21.00  – – Crude oils  —  F  5  5  5  5  5  
1513.29.00  – – Other —  F  15  15  15  15  15  
15.14  RAPE, COLZA OR MUSTARD OILS AND FRACTIONS 
THEREOF, WHETHER OR NOT REFINED, BUT NOT 
CHEMICALLY MODIFIED  
1514.1  –  Low erucic acid rape or colza oils and their fractions:
EN 778 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1514.11.00  – – Crude oils  —  F  5  0  0  5  5  
1514.19.00  – – Other —  F  15  15  15  15  15  
1514.9  –  Other: 
1514.91.00  – – Crude oils  —  F  5  0  0  5  5  
1514.99.00  – – Other —  F  15  15  15  15  15  
15.15  OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING 
JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT 
REFINED, BUT NOT CHEMICALLY MODIFIED  
1515.1  –  Linseed oil and its fractions:  
1515.11.00  – – Crude oil  —  F  5  5  5  5  5  
1515.19.00  – – Other —  F  5  5  5  5  5  
1515.2  –  Maize (corn) oil and its fractions:  
1515.21.00  – – Crude oil  —  F  5  0  0  5  5  
1515.29.00  – – Other —  F  15  15  15  15  15  
1515.30.00  –  Castor oil and its fractions  5  E  5  0  0  5  5  
1515.50.00  –  Sesame oil and its fractions  —  F  15  15  15  15  15  
1515.90  –  Other: 
1515.90.10  – – Other drying oils  —  F  5  0  0  5  5  
1515.90.20  – – Jojoba oil and its fractions  5  E  5  0  0  5  5  
1515.90.30  – – Tung oil and its fractions  5  E  5  0  0  5  5  
1515.90.90  – – Other —  F  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 779
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
15.16  ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRAC ­
TIONS, PARTLY OR WHOLLY HYDROGENATED, INTER ­
ESTERIFIED, RE-ESTERIFIED OR ELAIDINISED, WHETHER 
OR NOT REFINED, BUT NOT FURTHER PREPARED  
1516.10.00  –  Animal fats and oils and their fractions  —  F  15  15  15  15  15  
1516.20  –  Vegetable fats and oils and their fractions:  
1516.20.10  – – Vegetable fats, other than lauric fats, partially hydrogenated, 
with a softening point of 32 °C or more but not more than 
41 °C, of a kind used as a substitute for cocoa butter  — F  5  5  10  0  5  
1516.20.90  – – Other —  F  15  15  15  15  15  
15.17  MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF 
ANIMAL OR VEGETABLE FATS OR OILS OR OF 
FRACTIONS OF DIFFERENT FATS AND OILS OF THIS 
CHAPTER, OTHER THAN EDIBLE FATS OR OILS OR THEIR 
FRACTIONS OF HEADING 15.16  
1517.10.00  –  Margarine, excluding liquid margarine  —  F  15  15  15  15  15  
1517.90  –  Other: 
1517.90.10  – – Preparations with a base of mixed fats with added flavouring 
substances, for use in the preparation of foodstuffs  — F  15  15  15  15  15  
1517.90.20  – – Preparations with a base of hydrogenated vegetable oils, 
containing added magnesium carbonate, for use as mould 
release preparations for confectionary and bakery products  0 A  0  0  0  0  0  
1517.90.90  – – Other —  F  10  10  10  10  10
EN 780 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
15.18  ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRAC ­
TIONS, BOILED, OXIDIZED, DEHYDRATED, SULPHURIZED, 
BLOWN, POLYMERIZED BY HEAT IN A VACUUM OR 
INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, 
EXCLUDING THOSE OF HEADING 15.16; 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  –  Epoxidised soyabean oil, used exclusively in industry for the 
production of polymer compounds  0 A  0  0  0  0  0  
1518.00.90  –  Other 5  E  5  5  5  5  5  
1520.00.00  GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL 
LYES  — F  5  5  5  5  5  
15.21  VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), 
BEESWAX, OTHER INSECT WAXES AND SPERMACETI, 
WHETHER OR NOT REFINED OR COLOURED 
1521.10.00  –  Vegetable waxes  5  E  5  5  5  5  5  
1521.90.00  –  Other 5  E  5  5  5  5  5  
1522.00.00  DEGRAS; RESIDUES RESULTING FROM THE TREATMENT OF 
FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES  10 E  10  10  10  10  10  
16.01  SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, MEAT 
OFFAL OR BLOOD; FOOD PREPARATIONS BASED ON 
THESE PRODUCTS 
1601.00.10  –  Of bovine animals  —  F  15  40  15  15  15  
1601.00.20  –  Of poultry of heading 01.05  —  F  150  40  15  15  15  
1601.00.30  –  Of swine  —  F  35  40  15  15  15
EN 15.12.2012 Official Journal of the European Union 781
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1601.00.80  –  Other —  F  15  40  15  15  15  
1601.00.90  –  Mixtures  —  F  35  40  15  15  15  
16.02  OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL OR 
BLOOD  
1602.10  –  Homogenized preparations:  
1602.10.10  – – Of meat or meat offal of bovine animals  —  F  15  40  15  15  15  
1602.10.20  – – Of meat or meat offal of poultry of heading 01.05  —  F  150  40  15  15  15  
1602.10.30  – – Of meat or meat offal of swine  —  F  15  40  15  15  15  
1602.10.80  – – Other —  F  15  40  15  15  15  
1602.10.90  – – Mixtures  —  F  15  40  15  15  15  
1602.20.00  –  Of liver of any animal  —  F  15  40  15  15  15  
1602.3  –  Of poultry of heading 01.05:  
1602.31.00  –  Of turkeys (gallopavus)  —  F  40  40  15  15  15  
1602.32  – – Of fowls of the species  Gallus domesticus : 
1602.32.10  – – – Legs and thighs, whether or not joined  —  F  40  164  15  164  40  
1602.32.90  – – – Other —  F  40  164  15  15  15  
1602.39.00  – – Other —  F  40  40  15  15  15  
1602.4  –  Of swine:  
1602.41.00  – – Hams and cuts thereof  40  Q  35  40  15  15  15  See paragraph 7 of 
Appendix 1 to 
Annex I
EN 782 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1602.42.00  – – Shoulders and cuts thereof  70  Q  35  40  15  15  15  See paragraph 7 of 
Appendix 1 to 
Annex I  
1602.49  – – Other, including mixtures:  
1602.49.10  – – – Pigskin, dried, cooked and pressed  5  E  5  5  5  5  5  
1602.49.90  – – – Other 70  Q  35  40  15  15  15  See paragraph 7 of 
Appendix 1 to 
Annex I  
1602.50.00  –  Of bovine animals  —  F  15  40  15  15  15  
1602.90.00  –  Other, including preparations of blood of any animal  —  F  15  40  15  15  15  
1603.00.00  EXTRACTS AND JUICES OF MEAT, FISH OR CRUSTACEANS, 
MOLLUSCS OR OTHER AQUATIC INVERTEBRATES 15 C  5  5  5  5  5  
16.04  PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR 
SUBSTITUTES PREPARED FROM FISH EGGS  
1604.1  –  Fish, whole or in pieces, but not minced:  
1604.11.00  – – Salmon  15  E  15  15  15  15  15  
1604.12.00  – – Herrings  15  E  15  15  15  15  15  
1604.13.00  – – Sardines, sardinella and brisling or sprats  15  E  15  15  15  15  15  
1604.14  – – Tunas, skipjack and bonito ( Sarda  spp.):  
1604.14.10  – – – Cooked loins of tuna, frozen  15  E  15  15  15  15  15  
1604.14.90  – – – Other 15  E  15  15  15  15  15  
1604.15.00  – – Mackerel  15  E  15  15  15  15  15  
1604.16.00  – – Anchovies  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 783
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1604.19.00  – – Other 15  E  15  15  15  15  15  
1604.20.00  –  Other prepared or preserved fish  15  E  15  15  15  15  15  
1604.30.00  –  Caviar and caviar substitutes  15  E  15  15  15  15  15  
16.05  CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERT ­
EBRATES, PREPARED OR PRESERVED  
1605.10.00  –  Crabs, excluding macrura  15  E  15  15  15  15  15  
1605.20.00  –  Shrimps, prawns and other decapoda natantia  15  E  15  15  15  15  15  
1605.30.00  –  Lobster  15  E  15  15  15  15  15  
1605.40  –  Other crustaceans:  
1605.40.10  – – Lobsters  15  E  15  15  15  15  15  
1605.40.90  – – Other 15  E  15  15  15  15  15  
1605.90.00  –  Other 15  E  15  15  15  15  15  
17.01  CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, 
IN SOLID FORM 
1701.1  –  Raw sugar not containing added flavouring or colouring 
matter:  
1701.11.00  – – Cane sugar  —  F  45  40  20  40  55  
1701.12.00  – – Beet sugar  —  F  45  40  20  15  55  
1701.9  –  Other: 
1701.91.00  – – Containing added flavouring or colouring matter  —  F  45  40  20  15  55  
1701.99.00  – – Other —  F  45  40  20  15  55
EN 784 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
17.02  OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE, 
MALTOSE, GLUCOSE AND FRUCTOSE(LEVULOSE), IN SOLID 
FORM; SUGAR SYRUPS NOT CONTAINING ADDED 
FLAVOURING OR COLOURING MATTER; ARTIFICIAL 
HONEY, WHETHER OR NOT MIXED WITH NATURAL 
HONEY; CARAMELIZED SUGAR AND MOLASSES  
1702.1  –  Lactose and lactose syrup:  
1702.11.00  – – Containing by weight 99 % or more lactose, expressed as 
anhydrous lactose, calculated on the dry matter  0 A  0  0  0  0  0  
1702.19.00  – – Other 0  A  0  0  0  0  0  
1702.20.00  –  Maple sugar and maple syrup  —  F  10  10  10  10  10  
1702.30  –  Glucose and glucose syrup, not containing fructose or 
containing in the dry state less than 20 % by weight of fruc ­
tose:  
1702.30.1  – – Not containing fructose:  
1702.30.11  – – – Chemically pure glucose  0  A  0  0  0  0  0  
1702.30.12  – – – Glucose syrup  0  A  0  0  0  0  0  
1702.30.20  – – Containing in the dry state less than 20 % fructose by weight  —  F  10  40  10  10  40  
1702.40.00  –  Glucose and glucose syrup, containing in the dry state at least 
20 % but less than 50 % fructose by weight, excluding invert 
sugar  — F  10  40  10  10  40  
1702.50.00  –  Chemically pure fructose  —  F  0  40  0  0  40  
1702.60.00  –  Other fructoses and fructose syrups, containing in the dry 
state more than 50 % fructose by weight, excluding invert 
sugar  — F  10  40  10  10  40  
1702.90  –  Other, including invert sugar and other sugar and sugar syrup 
containing in the dry state 50 % fructose by weight:
EN 15.12.2012 Official Journal of the European Union 785
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1702.90.10  – – Chemically pure maltose  40  E1  0  40  0  0  40  
1702.90.20  – – Other sugars and other sugar syrups, excluding sucrose syrup 
or caramel  — F  0  40  0  0  40  
1702.90.90  – – Other —  F  15  40  15  15  40  
17.03  MOLASSES RESULTING FROM THE EXTRACTION OR 
REFINING OF SUGAR  
1703.10.00  –  Cane molasses  —  F  15  15  15  15  15  
1703.90.00  –  Other —  F  15  15  15  15  15  
17.04  SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE) 
NOT CONTAINING COCOA  
1704.10.00  –  Chewing gum, whether or not sugar-coated  —  F  15  15  15  15  15  
1704.90.00  –  Other —  F  15  15  15  15  15  
1801.00.00  COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED  15  E  5  5  5  5  5  
1802.00.00  COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA 
WASTE  15 E  5  5  5  5  5  
18.03  COCOA PASTE, WHETHER OR NOT DEFATTED  
1803.10.00  –  Not defatted  10  E  10  10  10  10  10  
1803.20.00  –  Wholly or partly defatted  10  E  10  10  10  10  10  
1804.00.00  COCOA BUTTER, FAT AND OIL  10  E  10  10  10  10  10  
1805.00.00  COCOA POWDER, NOT CONTAINING ADDED SUGAR OR 
OTHER SWEETENING MATTER — F  10  10  10  10  10  
18.06  CHOCOLATE AND OTHER FOOD PREPARATIONS 
CONTAINING COCOA
EN 786 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1806.10.00  –  Cocoa powder, containing added sugar or other sweetening 
matter  — F  15  15  15  15  15  
1806.20  –  Other preparations in blocks, slabs or bars weighing more 
than 2 kg or in liquid, paste, powder, granular or other 
bulk form in containers or immediate packings, of a 
content exceeding 2 kg:  
1806.20.10  – – Liquid preparations with a base of maize syrup and partially 
hydrogenated palm oil, of a kind used for decorating and 
filling pastry products  0 A  0  0  0  0  0  
1806.20.90  – – Other 15  H  15  15  15  15  15  
1806.3  –  Other, in blocks, slabs or bars:  
1806.31.00  – – Filled  15  H  15  15  15  15  15  
1806.32.00  – – Not filled  15  H  15  15  15  15  15  
1806.90.00  –  Other 15  H  15  15  15  15  15  
19.01  MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, 
GROATS, MEAL, STARCH OR MALT EXTRACT, NOT 
CONTAINING COCOA OR CONTAINING LESS THAN 40 % 
COCOA BY WEIGHT CALCULATED ON A TOTALLY 
DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR 
INCLUDED; FOOD PREPARATIONS OF GOODS OF 
HEADINGS 04.01 TO 04.04, NOT CONTAINING COCOA 
OR CONTAINING LESS THAN 5 % COCOA BY WEIGHT 
CALCULATED ON A TOTALLY DEFATTED BASIS, NOT 
ELSEWHERE SPECIFIED OR INCLUDED  
1901.10  –  Preparations for infant use, packaged for retail sale:  
1901.10.1  – – Preparations for goods of headings 04.01 to 04.04, certain 
ingredients of which have been wholly or partly replaced by 
other substances:  
1901.10.11  – – – For infant feeding ( "infant formula ") 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 787
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1901.10.19  – – – Other 0  A  0  0  0  0  0  
1901.10.20  – – Preparations for infant feeding ( "infant formula ") other than 
those included in tariff subdivision 1901.10.11  0 A  0  0  0  0  0  
1901.10.90  – – Other 10  H  10  10  10  10  10  
1901.20.00  –  Mixes and doughs for the preparation of pastry, biscuits, or 
other bakers' wares of heading 19.05  — F  15  15  15  15  15  
1901.90  –  Other: 
1901.90.10  – – Malt extract  0  A  0  0  0  0  0  
1901.90.20  – – Modified milk powder other than goods of subdivisions 
1901.10.11 and 1901.10.19  0 A  0  0  0  0  0  
1901.90.40  – – Food preparations of a kind referred to in Note 1 a) to 
Chapter 30, other than goods of subdivision 2202.90.10  — F  10  10  10  10  10  
1901.90.90  – – Other 30  E  15  15  15  15  15  
19.02  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  
1902.1  –  Uncooked pasta, not stuffed or otherwise prepared:  
1902.11.00  – – Containing eggs  15  H  15  15  15  15  15  
1902.19.00  – – Other —  F  15  15  15  15  15  
1902.20.00  –  Stuffed pasta, whether or not cooked or otherwise prepared  15  A  15  15  15  15  15  
1902.30.00  –  Other pasta 15 H  15  15  15  15  15  
1902.40.00  –  Couscous  15  E  15  15  15  15  15
EN 788 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1903.00.00  TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM 
STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS OR 
SIFTINGS OR IN SIMILAR FORMS  15 E  15  15  15  15  15  
19.04  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  
1904.10  –  Prepared foods obtained by the swelling or roasting of cereals 
or cereal products:  
1904.10.10  – – Rice flour pellets  15  A  0  0  0  15  0  
1904.10.90  – – Other —  F  15  15  15  15  15  
1904.20.00  –  Prepared foods obtained from unroasted cereal flakes or from 
mixtures of unroasted cereal flakes and roasted cereal flakes or 
swelled cereals  — F  15  15  15  15  15  
1904.30.00  –  Bulgur wheat  15  E  15  15  15  15  15  
1904.90  –  Other: 
1904.90.10  – – Pre-cooked rice  —  F  15  40  15  35  15  
1904.90.90  – – Other —  F  15  15  15  15  15  
19.05  BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERY 
PRODUCTS, 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 called  "knäckebrot  " 15  E  15  15  15  15  15  
1905.20.00  –  Gingerbread and the like  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 789
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
1905.3  –  Sweet biscuits (with added sweetening matter); waffles and 
wafers, whether or not filled:  
1905.31  – – Sweet biscuits (with added sweetening matter):  
1905.31.10  – – – Containing added cocoa, for ice cream wafers  —  F  15  15  15  15  0  
1905.31.90  – – – Other —  F  15  15  15  15  15  
1905.32.00  – – Waffles and wafers, whether or not filled  —  F  15  15  15  15  15  
1905.40.00  –  Toasted bread and similar toasted products  —  F  15  15  15  15  15  
1905.90.00  –  Other —  F  15  15  15  15  15  
20.01  VEGETABLES, FRUIT AND THE LIKE AND OTHER EDIBLE 
PARTS OF PLANTS, PREPARED OR PRESERVED IN 
VINEGAR OR ACETIC ACID  
2001.10.00  –  Cucumbers and gherkins  15  E  15  15  15  15  15  
2001.90  –  Other: 
2001.90.10  – – Elotitos (young maize (corn) kernels)  15  E  15  15  15  15  15  
2001.90.20  – – Onions  15  E  15  15  15  15  15  
2001.90.90  – – Other 15  E  15  15  15  15  15  
20.02  TOMATOES, PREPARED OR PRESERVED (OTHERWISE THAN 
IN VINEGAR OR ACETIC ACID)  
2002.10.00  –  Tomatoes, whole or in pieces  15  C  15  15  15  15  15  
2002.90  –  Other:
EN 790 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2002.90.10  – – Tomato concentrate  81  A  5  5  5  5  5  Except Panama See 
paragraph 5 of the 
General Notes to 
the Schedule of 
the Republics of 
the CA Party  
2002.90.90  – – Other 81  E  15  15  15  15  15  
20.03  MUSHROOMS AND TRUFFLES, PREPARED OR PRESERVED 
(OTHERWISE THAN IN VINEGAR OR ACETIC ACID)  
2003.10.00  –  Mushrooms of the genus  Agaricus  10  E  10  10  10  10  10  
2003.20.00  –  Truffles  15  A  15  15  15  15  15  
2003.90.00  –  Other 10  E  10  10  10  10  10  
20.04  OTHER VEGETABLES PREPARED OR PRESERVED 
(OTHERWISE THAN IN VINEGAR OR ACETIC ACID), 
FROZEN, OTHER THAN PRODUCTS OF HEADING 20.06  
2004.10.00  –  Potatoes  40  H  40  15  15  15  15  
2004.90.00  –  Other vegetables and mixtures of vegetables  15  H  15  15  15  15  15  
20.05  OTHER VEGETABLES PREPARED OR PRESERVED 
(OTHERWISE THAN IN VINEGAR OR ACETIC ACID), NOT 
FROZEN, OTHER THAN PRODUCTS OF HEADING 20.06  
2005.10.00  –  Homogenized vegetables  15  E  15  15  15  15  15  
2005.20.00  –  Potatoes  —  F  40  15  15  15  15  
2005.40.00  –  Peas ( Pisum sativum ) 15  E  15  15  15  15  15  
2005.5  –  Beans ( Vigna spp.,  Phaseolus spp.):  
2005.51.00  – – Shelled  —  F  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 791
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2005.59.00  – – Other —  F  15  15  15  15  15  
2005.60.00  –  Asparagus  15  E  15  15  15  15  15  
2005.70.00  –  Olives 15  A  15  15  15  15  15  
2005.80.00  –  Sweet corn ( Zea mays var. Saccharata ) —  F  15  15  15  15  15  
2005.9  –  Other vegetables and mixtures of vegetables:  
2005.91.00  – – Bamboo shoots 15  E  15  15  15  15  15  
2005.99.00  – – Other 15  E  15  15  15  15  15  
2006.00.00  VEGETABLES, FRUIT, NUTS, FRUIT-PEEL AND OTHER PARTS 
OF PLANTS, PRESERVED IN SUGAR (DRAINED, GLACE OR 
CRYSTALLIZED)  — F  15  15  15  15  15  
20.07  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  
2007.10.00  –  Homogenized preparations  —  F  15  15  15  15  15  
2007.9  –  Other: 
2007.91.00  – – Citrus fruit  —  F  15  15  15  15  15  
2007.99  – – Other: 
2007.99.10  – – – Pear, apple, apricot or peach paste for industrial trans ­
formation, in containers with a net content of 5 kg or 
more  0 A  0  0  0  0  0  
2007.99.90  – – – Other 15  E  15  15  15  15  15
EN 792 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
20.08  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  
2008.1  –  Nuts, peanuts and other seeds, whether or not mixed together:  
2008.11  – – peanuts:  
2008.11.10  – – – Butter  15  E  15  15  15  15  15  
2008.11.90  – – – Other 15  E  15  15  15  15  15  
2008.19  – – Other, including mixtures:  
2008.19.10  – – – Almond, hazelnut or other nut pastes, not containing 
added sugar  15 E  5  5  5  5  5  
2008.19.90  – – – Other 15  E  15  15  15  15  15  
2008.20.00  –  Pineapples —  F  15  15  15  15  15  
2008.30.00  –  Citrus fruit  15  H  15  15  15  15  15  
2008.40.00  –  Pears  15  E  15  15  15  15  15  
2008.50.00  –  Apricots  15  E  15  15  15  15  15  
2008.60.00  –  Cherries  15  E  15  15  15  15  15  
2008.70.00  –  Peaches, including nectarines  15  E  15  15  15  15  15  
2008.80.00  –  Strawberries  —  F  15  15  15  15  15  
2008.9  –  Other, including mixtures except for those of subheading 
2008.19:  
2008.91.00  – – Palm hearts  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 793
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2008.92.00  – – Mixtures  —  F  15  15  15  15  15  
2008.99.00  – – Other —  F  15  15  15  15  15  
20.09  FRUIT JUICES (INCLUDING GRAPE MUST) AND VEGETABLE 
JUICES, UNFERMENTED AND NOT CONTAINING ADDED 
SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR 
OR OTHER SWEETENING MATTER  
2009.1  –  Orange juice:  
2009.11.00  – – Frozen  —  F  15  15  15  25  15  
2009.12.00  – – Not frozen, of a Brix value not exceeding 20  —  F  15  15  15  15  15  
2009.19  – – Other: 
2009.19.10  – – – Concentrated juice  —  F  0  0  0  30  0  
2009.19.90  – – – Other —  F  15  15  15  15  15  
2009.2  –  Grapefruit juice:  
2009.21.00  – – Of a Brix value not exceeding 20  —  F  15  15  15  15  15  
2009.29  – – Other: 
2009.29.10  – – – Concentrated juice  —  F  5  5  5  5  5  
2009.29.90  – – – Other —  F  15  15  15  15  15  
2009.3  –  Juice of any other single citrus fruit:  
2009.31.00  – – Of a Brix value not exceeding 20  —  F  15  15  15  15  15  
2009.39.00  – – Other —  F  15  15  15  15  15  
2009.4  –  Pineapple juice:
EN 794 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2009.41.00  – – Of a Brix value not exceeding 20  —  F  15  15  15  15  15  
2009.49.00  – – Other —  F  15  15  15  15  15  
2009.50.00  –  Tomato juice  —  F  15  15  15  15  15  
2009.6  –  Grape juice (including grape must):  
2009.61.00  – – Of a Brix value not exceeding 30  —  F  15  15  15  15  15  
2009.69  – – Other: 
2009.69.10  – – – Concentrated juice, whether or not frozen  0  A  0  0  0  0  0  
2009.69.20  – – – Grape must  0  A  0  0  0  0  0  
2009.69.90  – – – Other —  F  15  15  15  15  15  
2009.7  –  Apple juice: 
2009.71.00  – – Of a Brix value not exceeding 20  —  F  15  15  15  15  15  
2009.79  – – Other: 
2009.79.10  – – – Concentrated juice, whether or not frozen  0  A  0  0  0  0  0  
2009.79.90  – – – Other —  F  15  15  15  15  15  
2009.80  –  Juice of any other single fruit or vegetable:  
2009.80.10  – – Concentrated pear, quince, apricot, cherry, peach, damson or 
sloe juice, whether or not frozen  0 A  0  0  0  0  0  
2009.80.20  – – Passion fruit ( Passiflora  spp.) juice  —  F  15  15  15  15  15  
2009.80.30  – – Soursop ( Annona muricata ) juice  —  F  15  15  15  15  15  
2009.80.40  – – Concentrated tamarind juice  —  F  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 795
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2009.80.90  – – Other —  F  15  15  15  15  15  
2009.90.00  –  Mixtures of juices  —  F  15  15  15  15  15  
21.01  EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, 
TEA OR MATE AND PREPARATIONS BASED ON THESE 
PRODUCTS OR ON COFFEE, TEA OR MATE; ROASTED 
CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES 
AND EXTRACTS, ESSENCES AND CONCENTRATES THEREOF  
2101.1  –  Extracts, essences and concentrates of coffee, and preparations 
with a base of these extracts, essences or concentrates or with 
a base of coffee:  
2101.11.00  – – Extracts, essences and concentrates  40  A  15  15  15  15  15  
2101.12.00  – – Preparations with a base of these extracts, essences or 
concentrates or with a base of coffee  40 A  15  15  15  15  15  
2101.20.00  –  Extracts, essences and concentrates, of tea or maté, and prep ­
arations with a base of these extracts, essences or concen ­
trates, or with a base of tea or maté  15 E  15  15  15  15  15  
2101.30.00  –  Roasted chicory and other roasted coffee substitutes, and 
extracts, essences and concentrates thereof  30 E  15  15  15  15  15  
21.02  YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE-CELL 
MICRO-ORGANISMS, DEAD (BUT NOT INCLUDING 
VACCINES OF HEADING 30.02); PREPARED BAKING 
POWDERS  
2102.10  –  Active yeasts:  
2102.10.10  – – Culture yeasts  0  A  0  0  0  0  0  
2102.10.90  – – Other 10  E  0  0  10  0  0  
2102.20.00  –  Inactive yeasts; other dead single-cell micro-organisms  0  A  0  0  0  0  0  
2102.30.00  –  Prepared baking powders  10  E  10  10  10  10  10
EN 796 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
21.03  SAUCES AND PREPARATIONS THEREFOR; MIXED 
CONDIMENTS AND MIXED SEASONINGS; MUSTARD 
FLOUR AND MEAL AND PREPARED MUSTARD  
2103.10.00  –  Soy sauce  —  F  15  15  15  15  15  
2103.20.00  –  Tomato ketchup and other tomato sauces  —  F  15  15  15  15  15  
2103.30  –  Mustard flour and prepared mustard:  
2103.30.10  – – Mustard flour  5  C  5  5  5  5  5  
2103.30.20  – – Prepared mustard  —  F  15  15  15  15  15  
2103.90.00  –  Other —  F  15  15  15  15  15  
21.04  PREPARATIONS FOR SOUPS AND BROTHS; PREPARED 
SOUPS AND BROTHS; HOMOGENIZED COMPOSITE FOOD 
PREPARATIONS  
2104.10.00  –  Soups and broths and preparations therefor; prepared soups 
and broths  — F  15  15  15  15  15  
2104.20.00  –  Homogenized composite food preparations  —  F  15  15  15  15  15  
2105.00.00  ICE CREAM AND OTHER EDIBLE ICE, WHETHER OR NOT 
CONTAINING COCOA  — F  65  15  15  35  40  
21.06  FOOD PREPARATIONS NOT SPECIFIED OR INCLUDED ELSE ­
WHERE  
2106.10.00  –  Protein concentrates and textured protein substances  5  E  5  5  5  5  5  
2106.90  –  Other: 
2106.90.10  – – Vegetable protein hydrolysates  5  E  5  5  5  5  5  
2106.90.20  – – Powders for table creams, jellies, ice creams, and similar 
preparations, whether or not sweetened  15 H  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 797
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2106.90.20A  Only: powders for the preparation of gelatine  —  F  15  15  15  15  15  
2106.90.30  – – Compound preparations for the drinks industry, other than 
goods of subdivision 3302.10.20  0 A  0  0  0  0  0  
2106.90.40  – – Improvers for bread-making  10  E  10  10  10  10  10  
2106.90.50  – – Autolyzed yeasts (yeast extracts)  5  E  5  5  5  5  5  
2106.90.7  – – Food preparations of a kind referred to in Note 1 a) to 
Chapter 30, other than goods of subdivision 2202.90.10:  
2106.90.71  – – – Preparations for infant feeding ( "infant formula "), packaged 
for retail sale  0 A  0  0  0  0  0  
2106.90.79  – – – Other 10  E  10  10  10  10  10  
2106.90.80  – – Liquid preparations based on maize syrup and partially 
hydrogenated palm oil, of a kind used for decorating and 
filling pastry products, in containers holding more than 2 kg  0 A  0  0  0  0  0  
2106.90.91  – – – Preparation for the food industry of a stabiliser/emulsifier 
type 5 E  5  5  5  5  5  
2106.90.99  – – – Other 15  A  15  15  15  15  15  Except Panama See 
paragraph 7 of the 
General Notes to 
the Schedule of 
the Republics of 
the CA Party  
2106.900.99A  Only: imitations of processed cheese  —  F  15  15  15  15  15  
22.01  WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL 
WATERS AND AERATED WATERS, NOT CONTAINING 
ADDED SUGAR, OTHER SWEETENER OR FLAVOURING; 
ICE AND SNOW  
2201.10.00  –  Mineral waters and aerated waters  15  H  15  15  15  15  15  
2201.90.00  –  Other 15  H  15  15  15  15  15
EN 798 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
22.02  WATERS, INCLUDING MINERAL WATERS AND AERATED 
WATERS, CONTAINING ADDED SUGAR OR OTHER 
SWEETENER OR FLAVOURING, AND OTHER NON- 
ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT OR 
VEGETABLE JUICES OF HEADING 20.09  
2202.10.00  –  Waters including mineral waters and aerated waters, 
containing added sugar or other sweetener or flavouring  15 H  15  15  15  15  15  
2202.90  –  Other: 
2202.90.10  – – Food preparations of a kind referred to in Note 1 a) to 
Chapter 30, for use as beverages  30 H  10  10  10  10  10  
2202.90.90  – – Other —  F  15  15  15  15  15  
2203.00.00  BEER MADE FROM MALT 40  H  15  20  40  15  15  
22.04  WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; 
GRAPE MUST OTHER THAN THAT OF HEADING 20.09  
2204.10.00  –  Sparkling wine  20  A  15  20  20  15  10  
2204.2  –  Other wines; grape must with fermentation prevented or 
arrested by the addition of alcohol:  
2204.21.00  – – In containers holding 2 litres or less  20  A  15  20  20  15  10  
2204.29.00  – – Other 20  A  15  20  20  15  10  
2204.30.00  –  Other grape must  20  A  15  20  20  15  10  
22.05  VERMOUTH AND OTHER WINE OF FRESH GRAPES 
FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES 
2205.10.00  –  In containers holding 2 litres or less  20  A  15  20  20  15  10  
2205.90.00  –  Other 20  A  15  20  20  15  10
EN 15.12.2012 Official Journal of the European Union 799
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2206.00.00  OTHER FERMENTED BEVERAGES (FOR EXAMPLE CIDER, 
PERRY, MEAD); MIXTURES OF FERMENTED BEVERAGES 
AND MIXTURES OF FERMENTED BEVERAGES AND NON- 
ALCOHOLIC BEVERAGES, NOT SPECIFIED OR INCLUDED 
ELSEWHERE  20 E1  15  20  20  15  10  
22.07  UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC 
STRENGTH BY VOLUME OF 80 % VOL OR HIGHER; ETHYL 
ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY 
STRENGTH  
2207.10  –  Undenatured ethyl alcohol of an alcoholic strength by volume 
of 80 % vol or more:  
2207.10.10  – – Absolute ethyl alcohol  —  F  10  40  40  15  40  
2207.10.90  – – Other —  F  15  40  40  15  40  
2207.20.00  –  Ethyl alcohol and other spirits, denatured, of any strength  —  F  15  40  40  15  40  
22.08  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:  
2208.20.10  –  With an alcoholic strength by volume of 60 % vol or more  30  A  10  30  30  15  10  
2208.20.90  – – Other 30  A  15  30  30  15  10  
2208.30  –  Whisky: 
2208.30.10  – – With an alcoholic strength by volume exceeding 60 % vol  30  C1 10 30  30  5  10  Except Panama See 
paragraph 6 of the 
General Notes to 
the Schedule of 
the Republics of 
the CA Party
EN 800 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2208.30.90  – – Other 30  C1 15 30  30  15  5  Except Panama See 
paragraph 6 of the 
General Notes to 
the Schedule of 
the Republics of 
the CA Party  
2208.40  –  Rum and other spirits resulting from distilling, previous 
fermentation, of sugar cane products  
2208.40.10  – – Rum  —  F  15  40  40  15  40  
2208.40.90  – – Other —  F  15  30  30  15  15  
2208.50.00  –  Gin and Geneva  30  A  15  30  30  15  15  
2208.60  –  Vodka: 
2208.60.10  – – With an alcoholic strength by volume exceeding 60 % vol  30  E  10  30  30  5  10  
2208.60.90  – – Other 30  E  15  30  30  15  15  
2208.70.00  –  Liqueurs  30  A  15  30  30  15  10  
2208.90  –  Other: 
2208.90.10  – – Undenatured ethyl alcohol  —  F  10  40  40  15  40  
2208.90.90  – – Other 30  A  15  30  30  15  10  
2209.00.00  VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED 
FROM ACETIC ACID — F  15  15  15  15  15  
23.01  FLOURS, MEALS AND PELLETS, OF MEAT OR MEAT OFFAL, 
OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER 
AQUATIC INVERTEBRATES, UNFIT FOR HUMAN 
CONSUMPTION; GREAVES  
2301.10.00  –  Flours, meals and pellets, of meat or meat offal; greaves  —  F  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 801
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2301.20  –  Flours, meals and pellets, of fish or of crustaceans, molluscs or 
other aquatic invertebrates:  
2301.20.10  – – Fish flour  0  A  0  0  0  0  0  
2301.20.90  – – Other 15  G  5  5  5  5  5  
23.02  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  
2302.10.00  –  Of maize (corn)  15  E  5  5  5  5  5  
2302.30.00  –  Of wheat 15 E  5  5  5  5  5  
2302.40  –  Of other cereals:  
2302.40.10  – – Of rice  15  E  5  5  5  5  5  
2302.40.90  – – Other 15  E  5  5  5  5  5  
2302.50.00  –  Of leguminous plants  5  E  5  5  5  5  5  
23.03  RESIDUES OF STARCH MANUFACTURE AND SIMILAR 
RESIDUES, BEET-PULP, BAGASSE AND OTHER WASTE OF 
SUGAR MANUFACTURE, BREWING OR DISTILLING DREGS 
AND WASTE, WHETHER OR NOT IN THE FORM OF PELLETS  
2303.10  –  Residues of starch manufacture and similar residues:  
2303.10.10  – – Of maize (corn) including the commercially called maize 
gluten  0 A  0  0  0  0  0  
2303.10.90  – – Other 15  E  5  5  5  5  5  
2303.20.00  –  Beet-pulp, bagasse and other waste of sugar manufacture  15  E  5  5  5  5  5  
2303.30.00  –  Brewing or distilling dregs and waste  15  E  5  5  5  5  5
EN 802 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
23.04  OIL CAKE AND OTHER SOLID RESIDUES, WHETHER OR 
NOT GROUND OR IN THE FORM OF PELLETS, RESULTING 
FROM THE EXTRACTION OF SOYA-BEAN OIL  
2304.00.10  –  Flour  —  F  4  0  5  0  5  
2304.00.90  –  Other —  F  5  5  5  5  5  
2305.00.00  OIL CAKE AND OTHER SOLID RESIDUES, WHETHER OR 
NOT GROUND OR IN THE FORM OF PELLETS, RESULTING 
FROM THE EXTRACTION OF GROUND-NUT OIL  — F  5  5  5  5  5  
23.06  OIL CAKE AND OTHER SOLID RESIDUES, WHETHER OR 
NOT GROUND OR IN THE FORM OF PELLETS, RESULTING 
FROM THE EXTRACTION OF VEGETABLE FATS OR OILS, 
OTHER THAN THOSE OF HEADING 23.04 OR 23.05  
2306.10.00  –  Of cotton seeds  —  F  5  5  5  5  5  
2306.20.00  –  Of linseed  —  F  5  5  5  5  5  
2306.30.00  –  Of sunflower seeds  15  E  5  5  5  5  5  
2306.4  –  Of rape or colza seeds:  
2306.41.00  – – Rape or colza seeds with a low erucic acid content  5  E  5  5  5  5  5  
2306.49.00  – – Other 5  E  5  5  5  5  5  
2306.50.00  –  Of coconut or copra —  F  5  5  5  5  5  
2306.60.00  –  Of palm nuts or kernels  —  F  5  5  5  5  5  
2306.90  –  Other: 
2306.90.10  – – Of maize (corn) germ  —  F  5  5  5  5  5  
2306.90.90  – – Other —  F  5  5  5  5  5  
2307.00.00  WINE LEES; ARGOL  5  A  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 803
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
23.08  VEGETABLE MATERIALS AND VEGETABLE WASTE, 
VEGETABLE RESIDUES AND BY-PRODUCTS, WHETHER OR 
NOT IN THE FORM OF PELLETS, OF A KIND USED IN 
ANIMAL FEEDING, NOT SPECIFIED OR INCLUDED ELSE ­
WHERE  
2308.00.10  –  Acorns and horse-chestnuts  5  A  5  5  5  5  5  
2308.00.90  –  Other 5  A  5  5  5  5  5  
23.09  PREPARATIONS OF A KIND USED IN ANIMAL FEEDING  
2309.10.00  –  Dog or cat food, packaged for retail sale  —  F  15  15  15  15  15  
2309.90  –  Other: 
2309.90.1  – – Feeding preparations for fish:  
2309.90.11  – – – For aquarium fish  —  F  15  15  15  15  15  
2309.90.19  – – – Other —  F  15  15  15  15  15  
2309.90.20  – – Feeding preparations for birds  —  F  15  15  15  15  15  
2309.90.30  – – Forage preparations with molasses or sugar added  —  F  10  10  10  10  10  
2309.90.4  – – Premixes (preparations for use in making complete feeds or 
supplementary feeds):  
2309.90.41  – – – Containing antibiotics or vitamins, whether or not inter ­
mixed  0 A  0  0  0  0  0  
2309.90.49  – – – Other 5  E  5  5  5  5  5  
2309.90.90  – – Other 15  E  15  15  15  15  15  
24.01  UNMANUFACTURED TOBACCO; TOBACCO REFUSE  
2401.10  –  Tobacco, not stemmed/stripped:
EN 804 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2401.10.10  – – Virginia  5  E  5  5  5  5  5  
2401.10.20  – – Burley  5  E  5  5  5  5  5  
2401.10.30  – – Turkish (oriental)  0  A  0  0  0  0  0  
2401.10.90  – – Other 5  A  5  5  5  5  5  
2401.20  –  Tobacco, partly or wholly stemmed/stripped:  
2401.20.10  – – Virginia  5  E  5  5  5  5  5  
2401.20.20  – – Burley  5  E  5  5  5  5  5  
2401.20.30  – – Turkish (oriental)  0  A  0  0  0  0  0  
2401.20.90  – – Other 5  E  5  5  5  5  5  
2401.30  –  Tobacco refuse:  
2401.30.10  – – Virginia  15  E  5  5  5  5  5  
2401.30.20  – – Burley  15  E  5  5  5  5  5  
2401.30.30  – – Turkish (oriental)  0  A  0  0  0  0  0  
2401.30.90  – – Other 15  E  5  5  5  5  5  
24.02  CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF 
TOBACCO OR OF TOBACCO SUBSTITUTES  
2402.10.00  –  Cigars, cheroots and cigarillos, containing tobacco  15  E  15  15  15  15  15  
2402.20.00  –  Cigarettes containing tobacco  —  F  40  30  20  55  15  
2402.90.00  –  Other —  F  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 805
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
24.03  OTHER MANUFACTURED TOBACCO AND MANUFACTURED 
TOBACCO SUBSTITUTES;  "HOMOGENIZED " OR " RECONSTI­
TUTED " TOBACCO; TOBACCO EXTRACTS AND ESSENCES  
2403.10  –  Smoking tobacco, whether or not containing tobacco 
substitutes in any proportion:  
2403.10.10  – – Shredded tobacco, for making cigarettes  —  F  15  15  15  15  15  
2403.10.90  – – Other —  F  40  15  15  15  5  
2403.9  –  Other: 
2403.91.00  – – "Homogenized" or " reconstituted " tobacco 0  A  0  0  0  0  0  
2403.99.00  – – Other —  F  5  5  5  5  5  
25.01  SALT (INCLUDING TABLE SALT AND DENATURED SALT) 
AND PURE SODIUM CHLORIDE, WHETHER OR NOT IN 
AQUEOUS SOLUTION OR CONTAINING ADDED ANTI- 
CAKING OR FREE-FLOWING AGENTS; SEA WATER  
2501.00.10  –  Sodium chloride with a purity of 99,9 % or more  0  A  0  0  0  0  0  
2501.00.20  –  Refined salt  81  H  15  15  15  15  15  
2501.00.90  –  Other 81  E  15  15  15  15  15  
2502.00.00  UNROASTED IRON PYRITES  0  A  0  0  0  0  0  
2503.00.00  SULPHUR OF ALL KINDS, OTHER THAN SUBLIMED 
SULPHUR, PRECIPITATED SULPHUR AND COLLOIDAL 
SULPHUR  0 A  0  0  0  0  0  
25.04  NATURAL GRAPHITE  
2504.10.00  –  In powder or in flakes  0  A  0  0  0  0  0  
2504.90.00  –  Other 0  A  0  0  0  0  0
EN 806 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
25.05  NATURAL SANDS OF ALL KINDS, WHETHER OR NOT 
COLOURED, OTHER THAN METAL-BEARING SANDS OF 
CHAPTER 26  
2505.10.00  –  Silica sands and quartz sands  0  A  0  0  0  0  0  
2505.90.00  –  Other 0  A  0  0  0  0  0  
25.06  QUARTZ (OTHER THAN NATURAL SANDS); QUARTZITE, 
WHETHER OR NOT ROUGHLY TRIMMED OR MERELY 
CUT, BY SAWING OR OTHERWISE, INTO SQUARE OR 
RECTANGULAR BLOCKS OR SLABS  
2506.10.00  –  Quartz  0  A  0  0  0  0  0  
2506.20  –  Quartzite:  
2506.20.10  – – Crude or roughly trimmed  0  A  0  0  0  0  0  
2506.20.90  – – Other 0  A  0  0  0  0  0  
2507.00.00  KAOLIN AND OTHER KAOLINIC CLAYS, WHETHER OR NOT 
CALCINED  0 A  0  0  0  0  0  
25.08  OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF 
HEADING 68.06), ANDALUSITE, KYANITE AND SILLI ­
MANITE, WHETHER OR NOT CALCINED; MULLITE; 
CHAMOTTE OR DINAS EARTHS  
2508.10.00  –  Bentonite  5  C  5  5  5  5  5  
2508.30.00  –  Fire-clay  0  A  0  0  0  0  0  
2508.40  –  Other clays: 
2508.40.10  – – Decolourizing earths and fuller's earth  0  A  0  0  0  0  0  
2508.40.90  – – Other 0  A  0  0  0  0  0  
2508.50.00  –  Andalusite, kyanite and sillimanite  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 807
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2508.60.00  –  Mullite  0  A  0  0  0  0  0  
2508.70.00  –  Chamotte or dinas earths  0  A  0  0  0  0  0  
2509.00.00  CHALK 0  A  0  0  0  0  0  
25.10  NATURAL CALCIUM PHOSPHATES, NATURAL ALUMINIUM 
CALCIUM PHOSPHATES AND PHOSPHATIC CHALKS  
2510.10.00  –  Unground  0  A  0  0  0  0  0  
2510.20.00  –  Ground  0  A  0  0  0  0  0  
25.11  NATURAL BARIUM SULPHATE (BARYTES); NATURAL 
BARIUM CARBONATE (WITHERITE), WHETHER OR NOT 
CALCINED, OTHER THAN BARIUM OXIDE OF HEADING 
28.16  
2511.10.00  –  Natural barium sulphate (barytes)  0  A  0  0  0  0  0  
2511.20.00  –  Natural barium carbonate (witherite)  0  A  0  0  0  0  0  
2512.00.00  SILICEOUS FOSSIL MEALS (FOR EXAMPLE KIESELGUHR, 
TRIPOLITE AND DIATOMITE) AND SIMILAR SILICEOUS 
EARTHS, WHETHER OR NOT CALCINED, WITH AN 
APPARENT SPECIFIC GRAVITY OF 1 OR LESS  0 A  0  0  0  0  0  
25.13  PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL 
GARNET AND OTHER NATURAL ABRASIVES, WHETHER OR 
NOT HEAT-TREATED  
2513.10  –  Pumice stone:  
2513.10.10  – – Crude or in irregular pieces, including crushed pumice stone 
("bimskies ") 0 A  0  0  0  0  0  
2513.10.90  – – Other 0  A  0  0  0  0  0  
2513.20.00  –  Emery, natural corundum, natural garnet and other natural 
abrasives  0 A  0  0  0  0  0
EN 808 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2514.00.00  SLATE, WHETHER OR NOT ROUGHLY TRIMMED OR 
MERELY CUT, BY SAWING OR OTHERWISE, INTO SQUARE 
OR RECTANGULAR BLOCKS OR SLABS  0 A  0  0  0  0  0  
25.15  MARBLE, TRAVERTINE, ECAUSSINE AND OTHER 
CALCAREOUS MONUMENTAL OR BUILDING STONE WITH 
AN APPARENT SPECIFIC GRAVITY OF 2.5 OR MORE, AND 
ALABASTER, WHETHER OR NOT ROUGHLY TRIMMED OR 
MERELY CUT, BY SAWING OR OTHERWISE, INTO SQUARE 
OR RECTANGULAR BLOCKS OR SLABS  
2515.1  –  Marble and travertine:  
2515.11.00  – – Crude or roughly trimmed  10  E  10  10  10  10  10  
2515.12.00  – – Merely cut, by sawing or otherwise, into square or 
rectangular blocks or slabs  10 E  10  10  10  10  10  
2515.20.00  –  Ecaussine and other calcareous monumental or building stone; 
alabaster  10 E  10  10  10  10  10  
25.16  GRANITE, PORPHYRY, BASALT, SANDSTONE AND OTHER 
MONUMENTAL OR BUILDING STONE, WHETHER OR NOT 
ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR 
OTHERWISE, INTO SQUARE OR RECTANGULAR BLOCKS 
OR SLABS  
2516.1  –  Granite:  
2516.11.00  – – Crude or roughly trimmed  5  E  5  5  5  5  5  
2516.12.00  – – Merely cut, by sawing or otherwise, into square or 
rectangular blocks or slabs  5 E  5  5  5  5  5  
2516.20  –  Sandstone:  
2516.20.10  – – Crude or roughly trimmed  5  A  5  5  5  5  5  
2516.20.20  – – Merely cut, by sawing or otherwise, into square or 
rectangular blocks or slabs  5 A  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 809
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2516.90.00  –  Other monumental or building stone  15  C  5  5  5  5  5  
25.17  PEBBLES, GRAVEL, BROKEN OR CRUSHED STONE, OF A 
KIND COMMONLY USED FOR CONCRETE AGGREGATES, 
FOR ROAD METALLING OR FOR RAILWAY OR OTHER 
BALLAST, SHINGLE AND FLINT, WHETHER OR NOT HEAT- 
TREATED;MACADAM OF SLAG, DROSS OR SIMILAR 
INDUSTRIAL WASTE, WHETHER OR NOT INCORPORATING 
THE MATERIALS CITED IN THE FIRST PART OF THE 
HEADING; TARRED MACADAM; GRANULES, CHIPPINGS 
AND POWDER OF STONES OF HEADING 25.15 OR 25.16, 
WHETHER OR NOT HEAT-TREATED  
2517.10.00  –  Pebbles, gravel, broken or crushed stone, of a kind commonly 
used for concrete aggregates, for road metalling or for railway 
or other ballast, shingle and flint, whether or not heat-treated  5 E  5  5  5  5  5  
2517.20.00  –  Macadam of slag, dross or similar industrial waste, whether or 
not incorporating the materials cited in subheading 2517.10  5 E  5  5  5  5  5  
2517.30.00  –  Tarred macadam  5  E  5  5  5  5  5  
2517.4  –  Granules, chippings and powder, of stones of heading 25.15 
or 25.16, whether or not heat-treated:  
2517.41.00  – – Of marble  5  E  5  5  5  5  5  
2517.49.00  – – Other 5  E  5  5  5  5  5  
25.18  DOLOMITE, WHETHER OR NOT CALCINED OR SINTERED, 
INCLUDING DOLOMOITE ROUGHLY TRIMMED OR MERELY 
CUT, BY SAWING OR OTHERWISE, INTO SQUARE OR 
RECTANGULAR BLOCKS OR SLABS; DOLOMITE RAMMING 
MIX  
2518.10.00  –  Dolomite, not calcined or sintered, called  "crude " 5  E  5  5  5  5  5  
2518.20.00  –  Calcined or sintered dolomite  5  E  5  5  5  5  5  
2518.30.00  –  Dolomite ramming mix  5  E  5  5  5  5  5
EN 810 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
25.19  NATURAL MAGNESIUM CARBONATE (MAGNESITE); FUSED 
MAGNESIA; DEAD-BURNED (SINTERED) MAGNESIA, 
WHETHER OR NOT CONTAINING SMALL QUANTITIES OF 
OTHER OXIDES ADDED BEFORE SINTERING; MAGNESIUM 
OXIDE, WHETHER OR NOT PURE  
2519.10.00  –  Natural magnesium carbonate (magnesite)  0  A  0  0  0  0  0  
2519.90.00  –  Other 0  A  0  0  0  0  0  
25.20  GYPSUM; ANHYDRITE; PLASTERS (CONSISTING OF 
CALCINED GYPSUM OR CALCIUM SULPHATE) WHETHER 
OR NOT COLOURED, WITH OR WITHOUT SMALL QUAN ­
TITIES OF ACCELERATORS OR RETARDERS  
2520.10.00  –  Gypsum; anhydrite  5  E  5  5  5  5  5  
2520.20.00  –  Plasters  5  E  5  5  5  5  5  
2521.00.00  LIMESTONE FLUX; STONE OF A KIND USED FOR THE 
MANUFACTURE OF LIME OR CEMENT 5 E  5  5  5  5  5  
25.22  QUICKLIME, SLAKED LIME AND HYDRAULIC LIME, OTHER 
THAN CALCIUM OXIDE AND HYDROXIDE OF HEADING 
28.25  
2522.10.00  –  Quicklime  10  E  10  10  10  10  10  
2522.20.00  –  Slaked lime  10  E  10  10  10  10  10  
2522.30.00  –  Hydraulic lime  10  G  10  10  10  10  10  
25.23  HYDRAULIC CEMENTS (INCLUDING NON-POWDERED 
CEMENTS OR CLINKER), WHETHER OR NOT COLOURED 
2523.10.00  –  Cement clinkers  5  G  5  5  5  5  5  
2523.2  –  Portland cement:  
2523.21.00  – – White cement, whether or not artificially coloured  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 811
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2523.29.00  – – Other 10  G  10  10  10  10  10  
2523.30.00  –  Aluminous cement  10  G  10  10  10  10  10  
2523.90.00  –  Other hydraulic cements  10  G  10  10  10  10  10  
25.24  ASBESTOS 
2524.10.00  –  Crocidolite  0  A  0  0  0  0  0  
2524.90.00  –  Other 0  A  0  0  0  0  0  
25.25  MICA, INCLUDING MICA RIFTED INTO IRREGULAR SHEETS 
(SPLITTINGS); MICA WASTE  
2525.10.00  –  Crude mica and mica rifted into irregular sheets or splittings  0  A  0  0  0  0  0  
2525.20.00  –  Mica powder 0  A  0  0  0  0  0  
2525.30.00  –  Mica waste  0  A  0  0  0  0  0  
25.26  NATURAL STEATITE, WHETHER OR NOT ROUGHLY 
TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, 
INTO SQUARE OR RECTANGULAR BLOCKS OR SLABS; 
TALC  
2526.10.00  –  Neither crushed nor powdered  0  A  0  0  0  0  0  
2526.20.00  –  Crushed or powdered  0  A  0  0  0  0  0  
25.28  NATURAL BORATES AND CONCENTRATES THEREOF 
(WHETHER OR NOT CALCINED), BUT NOT INCLUDING 
BORATES SEPARATED FROM NATURAL BRINE; NATURAL 
BORIC ACID CONTAINING NO MORE THAN 85 % H  3BO  3, 
CALCULATED ON THE DRY WEIGHT  
2528.10.00  –  Natural sodium borates and concentrates thereof (whether or 
not calcined)  0 A  0  0  0  0  0  
2528.90.00  –  Other 0  A  0  0  0  0  0
EN 812 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
25.29  FELDSPAR; LEUCITE; NEPHELINE AND NEPHELINE SYENITE; 
FLUORSPAR 
2529.10.00  –  Feldspar  0  A  0  0  0  0  0  
2529.2  –  Fluorspar: 
2529.21.00  – – Containing by weight 97 % or less calcium fluoride  0  A  0  0  0  0  0  
2529.22.00  – – Containing by weight more than 97 % calcium fluoride  0  A  0  0  0  0  0  
2529.30.00  –  Leucite; nepheline and nepheline syenite  0  A  0  0  0  0  0  
25.30  MINERAL SUBSTANCES NOT SPECIFIED OR INCLUDED ELSE ­
WHERE  
2530.10.00  –  Vermiculite, perlite and chlorites, unexpanded  0  A  0  0  0  0  0  
2530.20.00  –  Kieserite, epsomite (natural magnesium sulphates)  0  A  0  0  0  0  0  
2530.90  –  Other: 
2530.90.10  – – Natural cryolite; natural chiolite  0  A  0  0  0  0  0  
2530.90.20  – – Natural micaceous iron oxides  0  A  0  0  0  0  0  
2530.90.90  – – Other 0  A  0  0  0  0  0  
26.01  IRON ORES AND CONCENTRATES, INCLUDING ROASTED 
IRON PYRITES (PYRITES ASHES)  
2601.1  –  Iron ores and concentrates, other than roasted iron pyrites 
(pyrites ashes):  
2601.11.00  – – Non-agglomerated  0  A  0  0  0  0  0  
2601.12.00  – – Agglomerated  0  A  0  0  0  0  0  
2601.20.00  –  Roasted iron pyrites (pyrites ashes)  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 813
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2602.00.00  MANGANESE ORES AND CONCENTRATES, INCLUDING 
FERRUGINOUS MANGANESE ORES AND CONCENTRATES 
WITH A MANGANESE CONTENT OF 20 % OR MORE, 
CALCULATED ON THE DRY WEIGHT  0 A  0  0  0  0  0  
2603.00.00  COPPER ORES AND CONCENTRATES 0  A  0  0  0  0  0  
2604.00.00  NICKEL ORES AND CONCENTRATES 0  A  0  0  0  0  0  
2605.00.00  COBALT ORES AND CONCENTRATES  0  A  0  0  0  0  0  
2606.00.00  ALUMINIUM ORES AND CONCENTRATES  0  A  0  0  0  0  0  
2607.00.00  LEAD ORES AND CONCENTRATES  0  A  0  0  0  0  0  
2608.00.00  ZINC ORES AND CONCENTRATES 0  A  0  0  0  0  0  
2609.00.00  TIN ORES AND CONCENTRATES  0  A  0  0  0  0  0  
2610.00.00  CHROMIUM ORES AND CONCENTRATES  0  A  0  0  0  0  0  
2611.00.00  TUNGSTEN ORES AND CONCENTRATES 0  A  0  0  0  0  0  
26.12  URANIUM OR THORIUM ORES AND CONCENTRATES  
2612.10.00  –  Uranium ores and concentrates  0  A  0  0  0  0  0  
2612.20.00  –  Thorium ores and concentrates  0  A  0  0  0  0  0  
26.13  MOLYBDENUM ORES AND CONCENTRATES 
2613.10.00  –  Roasted 0  A  0  0  0  0  0  
2613.90.00  –  Other 0  A  0  0  0  0  0  
2614.00.00  TITANIUM ORES AND CONCENTRATES 0  A  0  0  0  0  0  
26.15  NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM ORES 
AND CONCENTRATES
EN 814 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2615.10.00  –  Zirconium ores and concentrates  0  A  0  0  0  0  0  
2615.90.00  –  Other 0  A  0  0  0  0  0  
26.16  PRECIOUS METAL ORES AND CONCENTRATES 
2616.10.00  –  Silver ores and concentrates  5  C  5  5  5  5  5  
2616.90  –  Other: 
2616.90.10  – – Of gold 5  C  5  5  5  5  5  
2616.90.90  – – Other 5  C  5  5  5  5  5  
26.17  OTHER ORES AND CONCENTRATES 
2617.10.00  –  Antimony ores and concentrates  0  A  0  0  0  0  0  
2617.90.00  –  Other 0  A  0  0  0  0  0  
2618.00.00  GRANULATED SLAG (SLAG SAND) FROM THE MANU ­
FACTURE OF IRON OR STEEL 0 A  0  0  0  0  0  
2619.00.00  SLAG, DROSS (OTHER THAN GRANULATED SLAG), 
SCALINGS AND OTHER WASTE FROM THE MANUFACTURE 
OF IRON OR STEEL  0 A  0  0  0  0  0  
26.20  SLAG, ASH AND RESIDUES (OTHER THAN FROM THE 
MANUFACTURE OF IRON OR STEEL), CONTAINING 
ARSENIC, METALS OR THEIR COMPOUNDS  
2620.1  –  Containing mainly zinc:  
2620.11.00  – – Hard zinc spelter  0  A  0  0  0  0  0  
2620.19.00  – – Other 0  A  0  0  0  0  0  
2620.2  –  Containing mainly lead:  
2620.21.00  – – Leaded gasoline sludges and leaded anti-knock compound 
sludges  0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 815
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2620.29.00  – – Other 0  A  0  0  0  0  0  
2620.30.00  –  Containing mainly copper  0  A  0  0  0  0  0  
2620.40.00  –  Containing mainly aluminium  0  A  0  0  0  0  0  
2620.60.00  –  Containing arsenic, mercury, thallium or their mixtures, of a 
kind used for the extraction of arsenic or those metals or for 
the manufacture of their chemical compounds  0 A  0  0  0  0  0  
2620.9  –  Other: 
2620.91.00  – – Containing antimony, beryllium, cadmium, chromium or 
their mixtures  0 A  0  0  0  0  0  
2620.99.00  – – Other 0  A  0  0  0  0  0  
26.21  OTHER SLAG AND ASH, INCLUDING SEAWEED ASH (KELP); 
ASH AND RESIDUES FROM THE INCINERATION OF 
MUNICIPAL WASTE  
2621.10.00  –  Ash and residues from the incineration of municipal waste  0  A  0  0  0  0  0  
2621.90.00  –  Other 0  A  0  0  0  0  0  
27.01  COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS 
MANUFACTURED FROM COAL  
2701.1  –  Coal, whether or not pulverised, but not agglomerated:  
2701.11.00  – – Anthracite  5  E  5  5  5  5  5  
2701.12.00  – – Bituminous coal  10  E  5  5  10  5  5  
2701.19.00  – – Other coal 5  E  5  5  5  5  5  
2701.20.00  –  Briquettes, ovoids and similar solid fuels manufactured from 
coal 5 E  5  5  5  5  5  
27.02  LIGNITES, WHETHER OR NOT AGGLOMERATED, 
EXCLUDING JET
EN 816 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2702.10.00  –  Lignites, whether or not pulverised, but not agglomerated  5  E  5  5  5  5  5  
2702.20.00  –  Agglomerated lignites  5  E  5  5  5  5  5  
2703.00.00  PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT 
AGGLOMERATED 0 A  0  0  0  0  0  
27.04  COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, 
WHETHER OR NOT AGGLOMERATED; RETORT CARBON  
2704.00.10  –  Coke of coal 0  A  0  0  0  0  0  
2704.00.90  –  Other 0  A  0  0  0  0  0  
2705.00.00  COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR 
GASES, OTHER THAN PETROLEUM GASES AND OTHER 
GASEOUS HYDROCARBONS  15 E  5  5  5  5  5  
2706.00.00  TARS DISTILLED FROM COAL, FROM LIGNITE OR FROM 
PEAT, AND OTHER MINERAL TARS, WHETHER OR NOT 
DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING 
RECONSTITUTED TARS  15 E  5  5  5  5  5  
27.07  OILS AND OTHER PRODUCTS OF THE DISTILLATION OF 
HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN 
WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS 
EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS  
2707.10.00  –  Benzol (benzene)  10  E  10  10  10  10  10  
2707.20.00  –  Toluol (toluene)  10  E  10  10  10  10  10  
2707.30.00  –  Xylol (xylenes)  10  E  10  10  10  10  10  
2707.40.00  –  Naphthalene 10 E  10  10  10  10  10  
2707.50.00  –  Other aromatic hydrocarbon mixtures of which 65 % or more 
by volume (including losses) distils at 250 °C by the ASTM D 
86 method  10 E  10  10  10  10  10  
2707.9  –  Other:
EN 15.12.2012 Official Journal of the European Union 817
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2707.91.00  – – Creosote oils  10  E  10  10  10  10  10  
2707.99  – – Other: 
2707.99.10  – – – Phenols  10  E  10  10  10  10  10  
2707.99.90  – – – Other 10  E  0  10  10  5  10  
27.08  PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR 
FROM OTHER MINERAL TARS 
2708.10.00  –  Pitch 10  E  10  10  10  10  10  
2708.20.00  –  Pitch coke  10  E  10  10  10  10  10  
27.09  CRUDE PETROLEUM OILS AND CRUDE OILS OBTAINED 
FROM BITUMINOUS MINERALS 
2709.00.10  –  Crude petroleum  0  A  0  0  0  0  0  See paragraph 3 of 
the General Notes 
to the Schedule of 
the Republics of 
the CA Party  
2709.00.90  –  Other 0  A  0  0  0  0  0  See paragraph 3 of 
the General Notes 
to the Schedule of 
the Republics of 
the CA Party  
27.10  PETROLEUM OILS AND OILS OBTAINED FROM 
BITUMINOUS MINERALS, OTHER THAN CRUDE OILS; PREP ­
ARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, 
CONTAINING BY WEIGHT 70 % OR MORE OF PETROLEUM 
OILS OR OF OILS OBTAINED FROM BITUMINOUS 
MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS 
OF THE PREPARATIONS; WASTE OILS  
2710.1  –  Petroleum oils and oils obtained from bituminous minerals 
(other than crude) and preparations not elsewhere specified 
or included, containing by weight 70 % or more of petroleum 
oils or of oils obtained from bituminous minerals, these oils 
being the basic constituents of the preparations, other than 
waste oils:
EN 818 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2710.11  – – Light oils and preparations:  
2710.11.10  – – – Petroleum ether  0  A  0  0  0  0  0  
2710.11.20  – – – Aviation gasoline  0  A  0  0  0  0  0  See paragraph 3 of 
the General Notes 
to the Schedule of 
the Republics of 
the CA Party  
2710.11.30  – – – Other gasoline  0  A  0  0  0  0  0  See paragraph 3 of 
the General Notes 
to the Schedule of 
the Republics of 
the CA Party  
2710.11.40  – – – White spirit  5  E  5  5  5  5  5  
2710.11.5  – – – Other oils for industrial use:  
2710.11.51  – – – –  Naphtha  15  E  15  10  0  15  5  
2710.11.59  – – – –  Other 15  E  15  10  0  15  5  
2710.11.90  – – – Other 15  E  15  10  0  15  5  
2710.19  – – Other: 
2710.19.1  – – – Medium oils and preparations:  
2710.19.11  – – – –  Kerosene-type jet fuel ( "Avjet turbo fuel ") 0  A  0  0  0  0  0  See paragraph 3 of 
the General Notes 
to the Schedule of 
the Republics of 
the CA Party  
2710.19.12  – – – –  Other kerosenes  0  A  0  0  0  0  0  
2710.19.13  – – – –  Other oils for industrial use  0  A  0  0  0  0  0  
2710.19.19  – – – –  Other 15  E  10  5  0  15  10
EN 15.12.2012 Official Journal of the European Union 819
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2710.19.2  – – – Heavy oils and preparations:  
2710.19.21  – – – –  Diesel oil (gas oil)  0  A  0  0  0  0  0  See paragraph 3 of 
the General Notes 
to the Schedule of 
the Republics of 
the CA Party  
2710.19.22  – – – –  Fuel oil No. 6 (Bunker C)  0  A  0  0  0  0  0  See paragraph 3 of 
the General Notes 
to the Schedule of 
the Republics of 
the CA Party  
2710.19.23  – – – –  Other fuel oils  0  A  0  0  0  0  0  
2710.19.24  – – – –  Paraffinic or naphthenic base oils, refined  0  A  0  0  0  0  0  
2710.19.29  – – – –  Other 15  E  10  5  0  15  10  
2710.19.9  – – – Other preparations, not specified or included elsewhere:  
2710.19.91  – – – –  Lubricating oils and greases  15  C  5  1  10  15  10  
2710.19.92  – – – –  Liquids for hydraulic systems  5  E  5  5  5  5  5  
2710.19.93  – – – –  Oils for use in agriculture, of a kind used for pest and 
disease control  15 C  15  10  10  0  5  
2710.19.99  – – – –  Other 10  E  10  10  10  10  10  
2710.9  –  Waste oils:  
2710.91.00  – – Containing polychlorinated biphenyls (PCBs), polychlorinated 
terphenyls (PCTs) or polybrominated biphenyls (PBBs)  15 E  15  15  15  15  15  
2710.99.00  – – Other 15  E  15  15  15  15  15  
27.11  PETROLEUM GASES AND OTHER GASEOUS HYDRO ­
CARBONS  
2711.1  –  Liquefied:
EN 820 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2711.11.00  – – Natural gas  0  A  0  0  0  0  0  
2711.12.00  – – Propane 0  A  0  0  0  0  0  
2711.13.00  – – Butanes  0  A  0  0  0  0  0  
2711.14.00  – – Ethylene, propylene, butylene and butadiene  0  A  0  0  0  0  0  
2711.19.00  – – Other 0  A  0  0  0  0  0  
2711.2  –  In gaseous state:  
2711.21.00  – – Natural gas  0  A  0  0  0  0  0  
2711.29.00  – – Other 0  A  0  0  0  0  0  
27.12  PETROLEUM JELLY;PARAFFIN WAX, MICROCRYSTALLINE 
PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE 
WAX, PEAT WAX, OTHER MINERAL WAXES, AND 
SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY 
OTHER PROCESSES, WHETHER OR NOT COLOURED  
2712.10.00  –  Petroleum jelly  0  A  0  0  0  0  0  
2712.20.00  –  Paraffin wax containing less than 0,75 % oil by weight  0  A  0  0  0  0  0  
2712.90.00  –  Other 0  A  0  0  0  0  0  
27.13  PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER 
RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED 
FROM BITUMINOUS MINERALS  
2713.1  –  Petroleum coke:  
2713.11.00  – – Not calcined  0  A  0  0  0  0  0  
2713.12.00  – – Calcined  5  E  5  5  5  5  5  
2713.20.00  –  Petroleum bitumen  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 821
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2713.90.00  –  Other residues of petroleum oils or of oils obtained from 
bituminous minerals  5 E  5  5  5  5  5  
27.14  NATURAL BITUMENS AND ASPHALTS; BITUMINOUS OR OIL 
SHALES AND TAR SANDS; ASPHALTITES AND ASPHALTIC 
ROCKS  
2714.10.00  –  Bitumionus or oil shales and tar sands  5  E  5  5  5  5  5  
2714.90.00  –  Other 0  A  0  0  0  0  0  
2715.00.00  BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, 
ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON 
MINERAL TAR OR ON MINERAL TAR PITCH (FOR 
EXAMPLE BITUMINOUS MASTICS, CUT-BACKS)  10 E  0  1  10  5  5  
2716.00.00  ELECTRICAL ENERGY  0  A  0  0  0  0  0  
I. CHEMICAL ELEMENTS  
28.01  FLUORINE, CHLORINE, BROMINE AND IODINE  
2801.10.00  –  Chlorine 0  A  0  0  0  0  0  
2801.20.00  –  Iodine  0  A  0  0  0  0  0  
2801.30.00  –  Fluorine; bromine  0  A  0  0  0  0  0  
2802.00.00  SULPHUR, SUBLIMED OR PRECIPITATED; COLLOIDAL 
SULPHUR  0 A  0  0  0  0  0  
2803.00.00  CARBON (CARBON BLACKS AND OTHER FORMS OF 
CARBON NOT SPECIFIED OR INCLUDED ELSEWHERE)  0 A  0  0  0  0  0  
28.04  HYDROGEN, RARE GASES AND OTHER NON-METAL 
ELEMENTS  
2804.10.00  –  Hydrogen  10  E  10  10  10  10  10  
2804.2  –  Rare gases:
EN 822 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2804.21.00  – – Argon  0  A  0  0  0  0  0  
2804.29.00  – – Other 0  A  0  0  0  0  0  
2804.30.00  –  Nitrogen  0  A  0  0  0  0  0  
2804.40.00  –  Oxygen  10  E  10  10  10  10  10  
2804.50.00  –  Boron; tellurium  0  A  0  0  0  0  0  
2804.6  –  Silicon:  
2804.61.00  –  Containing no less than 99,99 % silicon by weight  0  A  0  0  0  0  0  
2804.69.00  – – Other 0  A  0  0  0  0  0  
2804.70.00  –  Phosphorus 0  A  0  0  0  0  0  
2804.80.00  –  Arsenic  0  A  0  0  0  0  0  
2804.90.00  –  Selenium  0  A  0  0  0  0  0  
28.05  ALKALI OR ALKALINE-EARTH METALS; RARE EARTH 
METALS, SCANDIUM AND YTTRIUM, WHETHER OR NOT 
INTERMIXED OR INTERALLOYED; MERCURY  
2805.1  –  Alkali or alkaline-earth metals:  
2805.11.00  – – Sodium  0  A  0  0  0  0  0  
2805.12.00  – – Calcium  0  A  0  0  0  0  0  
2805.19.00  – – Other 0  A  0  0  0  0  0  
2805.30.00  –  Rare-earth metals, scandium and yttrium, whether or not 
intermixed or interalloyed  0 A  0  0  0  0  0  
2805.40.00  –  Mercury  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 823
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
II. INORGANIC ACIDS AND COMPOUNDS OF NON-METALS  
28.06  HYDROGEN CHLORIDE (HYDROCHLORIC ACID); CHLORO ­
SULPHURIC ACID  
2806.10.00  –  Hydrogen chloride (hydrochloric acid)  0  A  0  0  0  0  0  
2806.20.00  –  Chlorosulphuric acid 0  A  0  0  0  0  0  
28.07  SULPHURIC ACID; OLEUM  
2807.00.10  –  Reagent grade sulphuric acid  0  A  0  0  0  0  0  
2807.00.90  –  Other 10  E  10  10  10  10  10  
2808.00.00  NITRIC ACID; SULPHONITRIC ACIDS  0  A  0  0  0  0  0  
28.09  DIPHOSPHORUS PENTOXIDE; PHOSPHORIC ACID; POLY ­
PHOSPHORIC ACIDS, WHETHER OR NOT CHEMICALLY 
DEFINED  
2809.10.00  –  Diphosphorus pentoxide 0  A  0  0  0  0  0  
2809.20.00  –  Phosphoric acid and polyphosphoric acids  0  A  0  0  0  0  0  
2810.00.00  OXIDES OF BORON; BORIC ACIDS  0  A  0  0  0  0  0  
28.11  OTHER INORGANIC ACIDS AND OTHER INORGANIC 
OXYGEN COMPOUNDS OF NON-METALS 
2811.1  –  Other inorganic acids:  
2811.11.00  – – Hydrogen fluoride (hydrofluoric acid)  0  A  0  0  0  0  0  
2811.19.00  – – Other 0  A  0  0  0  0  0  
2811.2  –  Other inorganic oxygen compounds of non-metals:  
2811.21.00  – – Carbon dioxide  0  A  0  0  0  0  0  
2811.22.00  – – Silicon dioxide  0  A  0  0  0  0  0
EN 824 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2811.29  – – Other: 
2811.29.10  – – – Sulphur dioxide  0  A  0  0  0  0  0  
2811.29.90  – – – Other 0  A  0  0  0  0  0  
III. HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS  
28.12  HALIDES AND HALIDE OXIDES OF NON-METAL ELEMENTS  
2812.10  –  Chlorides and chloride oxides:  
2812.10.10  – – Phosphorus chloride oxide  0  A  0  0  0  0  0  
2812.10.90  – – Other 0  A  0  0  0  0  0  
2812.90.00  –  Other 0  A  0  0  0  0  0  
28.13  SULPHIDES OF NON-METALS; COMMERCIAL PHOSPHORUS 
TRISULPHIDE  
2813.10.00  –  Carbon disulphide  0  A  0  0  0  0  0  
2813.90.00  –  Other 0  A  0  0  0  0  0  
IV. INORGANIC BASES AND OXIDES, HYDROXIDES AND 
PEROXIDES OF METALS  
28.14  AMMONIA, ANHYDROUS OR IN AQUEOUS SOLUTION  
2814.10.00  –  Anhydrous ammonia (liquefied)  0  A  0  0  0  0  0  
2814.20.00  –  Ammonia in aqueous solution  0  A  0  0  0  0  0  
28.15  SODIUM HYDROXIDE (CAUSTIC SODA); POTASSIUM 
HYDROXIDE (CAUSTIC POTASH); PEROXIDES OF SODIUM 
OR POTASSIUM  
2815.1  –  Sodium hydroxide (caustic soda):  
2815.11.00  – – Solid 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 825
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2815.12.00  – – In aqueous solution (soda lye or caustic soda)  0  A  0  0  0  0  0  
2815.20.00  –  Potassium hydroxide (caustic potash)  0  A  0  0  0  0  0  
2815.30.00  –  Peroxides of sodium or potassium  0  A  0  0  0  0  0  
28.16  HYDROXIDE AND PEROXIDE OF MAGNESIUM; OXIDES, 
HYDROXIDES AND PEROXIDES, OF STRONTIUM OR OF 
BARIUM  
2816.10.00  –  Hydroxide and peroxide of magnesium  0  A  0  0  0  0  0  
2816.40.00  –  Oxides, hydroxides and peroxides, of strontium or barium  0  A  0  0  0  0  0  
2817.00.00  ZINC OXIDE; ZINC PEROXIDE  0  A  0  0  0  0  0  
28.18  ARTIFICIAL CORUNDUM, WHETHER OR NOT CHEMICALLY 
DEFINED; ALUMINIUM OXIDE; ALUMINIUM HYDROXIDE  
2818.10.00  –  Artificial corundum, whether or not chemically defined  0  A  0  0  0  0  0  
2818.20.00  –  Aluminium oxide, other than artificial corundum  0  A  0  0  0  0  0  
2818.30.00  –  Aluminium hydroxide  0  A  0  0  0  0  0  
28.19  CHROMIUM OXIDES AND HYDROXIDES  
2819.10.00  –  Chromium trioxide  0  A  0  0  0  0  0  
2819.90.00  –  Other 0  A  0  0  0  0  0  
28.20  MANGANESE OXIDES  
2820.10.00  –  Manganese dioxide  0  A  0  0  0  0  0  
2820.90.00  –  Other 0  A  0  0  0  0  0  
28.21  IRON OXIDES AND HYDROXIDES; EARTH COLOURS 
CONTAINING 70 % OR MORE BY WEIGHT OF COMBINED 
IRON EVALUATED AS Fe  2O 3
EN 826 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2821.10.00  –  Iron oxides and hydroxides  0  A  0  0  0  0  0  
2821.20.00  –  Earth colours  0  A  0  0  0  0  0  
2822.00.00  COBALT OXIDES AND HYDROXIDES; COMMERCIAL 
COBALT OXIDES 0 A  0  0  0  0  0  
2823.00.00  TITANIUM OXIDES  0  A  0  0  0  0  0  
28.24  LEAD OXIDES; RED LEAD AND ORANGE LEAD  
2824.10.00  –  Lead monoxide (litharge, massicot)  0  A  0  0  0  0  0  
2824.90  –  Other: 
2824.90.10  – – Red lead and orange lead  0  A  0  0  0  0  0  
2824.90.90  – – Other 0  A  0  0  0  0  0  
28.25  HYDRAZINE AND HYDROXYLAMINE AND THEIR 
INORGANIC SALTS; OTHER INORGANIC BASES; OTHER 
METAL OXIDES, HYDROXIDES AND PEROXIDES  
2825.10.00  –  Hydrazine and hydroxylamine and their inorganic salts  0  A  0  0  0  0  0  
2825.20.00  –  Lithium oxide and hydroxide  0  A  0  0  0  0  0  
2825.30.00  –  Vanadium oxides and hydroxides  0  A  0  0  0  0  0  
2825.40.00  –  Nickel oxides and hydroxides  0  A  0  0  0  0  0  
2825.50.00  –  Copper oxides and hydroxides  0  A  0  0  0  0  0  
2825.60.00  –  Germanium oxides and zirconium dioxide  0  A  0  0  0  0  0  
2825.70.00  –  Molybdenum oxides and hydroxides  0  A  0  0  0  0  0  
2825.80.00  –  Antimony oxides  0  A  0  0  0  0  0  
2825.90.00  –  Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 827
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
V. SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND 
METALS 
28.26  FLUORIDES; FLUOROSILICATES, FLUOROALUMINATES AND 
OTHER COMPLEX FLUORINE SALTS  
2826.1  –  Fluorides:  
2826.12.00  – – Of aluminium  0  A  0  0  0  0  0  
2826.19  – – Other: 
2826.19.10  – – – Of ammonium or of sodium  0  A  0  0  0  0  0  
2826.19.90  – – – Other 0  A  0  0  0  0  0  
2826.30.00  –  Sodium hexafluoroaluminate (synthetic cryolite)  0  A  0  0  0  0  0  
2826.90  –  Other: 
2826.90.10  – – Fluorosilicates of sodium or of potassium  0  A  0  0  0  0  0  
2826.90.90  – – Other 0  A  0  0  0  0  0  
28.27  CHLORIDES, CHLORIDE OXIDES AND CHLORIDE HYDRO ­
XIDES; BROMIDES AND BROMIDE OXIDES; IODIDES AND 
IODIDE OXIDES  
2827.10.00  –  Ammonium chloride  0  A  0  0  0  0  0  
2827.20.00  –  Calcium chloride  0  A  0  0  0  0  0  
2827.3  –  Other chlorides:  
2827.31.00  – – Of magnesium  0  A  0  0  0  0  0  
2827.32.00  – – Of aluminium  0  A  0  0  0  0  0  
2827.35.00  – – Of nickel  0  A  0  0  0  0  0  
2827.39  – – Other:
EN 828 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2827.39.10  – – – Of iron  0  A  0  0  0  0  0  
2827.39.20  – – – Of cobalt  0  A  0  0  0  0  0  
2827.39.30  – – – Of zinc  0  A  0  0  0  0  0  
2827.39.90  – – – Other 0  A  0  0  0  0  0  
2827.4  –  Chloride oxides and chloride hydroxides:  
2827.41.00  – – Of copper  0  A  0  0  0  0  0  
2827.49.00  – – Other 0  A  0  0  0  0  0  
2827.5  –  Bromides and bromide oxides:  
2827.51.00  – – Bromides of sodium or of potassium  0  A  0  0  0  0  0  
2827.59.00  – – Other 0  A  0  0  0  0  0  
2827.60.00  –  Iodides and iodide oxides  0  A  0  0  0  0  0  
28.28  HYPOCHLORITES; COMMERCIAL CALCIUM HYPOCHLORITE; 
CHLORITES; HYPOBROMITES 
2828.10.00  –  Commercial calcium hypochlorite and other calcium hypo ­
chlorites  5 C  5  5  5  5  5  
2828.90  –  Other: 
2828.90.10  – – Sodium hypochlorite 10  E  10  10  10  10  10  
2828.90.20  – – Other hypochlorites 0  A  0  0  0  0  0  
2828.90.90  – – Other 0  A  0  0  0  0  0  
28.29  CHLORATES AND PERCHLORATES; BROMATES AND 
PERBROMATES; IODATES AND PERIODATES  
2829.1  –  Chlorates:
EN 15.12.2012 Official Journal of the European Union 829
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2829.11.00  – – Of sodium  0  A  0  0  0  0  0  
2829.19.00  – – Other 0  A  0  0  0  0  0  
2829.90.00  –  Other 0  A  0  0  0  0  0  
28.30  SULPHIDES; POLYSULPHIDES, WHETHER OR NOT 
CHEMICALLY DEFINED  
2830.10.00  –  Sodium sulphides  0  A  0  0  0  0  0  
2830.90  –  Other: 
2830.90.10  – – Zinc sulphide  0  A  0  0  0  0  0  
2830.90.20  – – Cadmium sulphide  0  A  0  0  0  0  0  
2830.90.90  – – Other 0  A  0  0  0  0  0  
28.31  DITHIONITES (HYDROSULPHITES) AND SULPHOXYLATES  
2831.10.00  –  Of sodium  0  A  0  0  0  0  0  
2831.90.00  –  Other 0  A  0  0  0  0  0  
28.32  SULPHITES; THIOSULPHATES (HYPOSULPHITES)  
2832.10.00  –  Sodium sulphites  0  A  0  0  0  0  0  
2832.20.00  –  Other sulphites  0  A  0  0  0  0  0  
2832.30.00  –  Thiosulphates 0  A  0  0  0  0  0  
28.33  SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES)  
2833.1  –  Sodium sulphates:  
2833.11.00  – – Disodium sulphate  0  A  0  0  0  0  0  
2833.19.00  – – Other 0  A  0  0  0  0  0
EN 830 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2833.2  –  Other sulphates:  
2833.21.00  – – Of magnesium  0  A  0  0  0  0  0  
2833.22.00  – – Of aluminium  0  A  0  0  0  0  0  
2833.24.00  – – Of nickel  0  A  0  0  0  0  0  
2833.25.00  – – Of copper  0  A  0  0  0  0  0  
2833.27.00  – – Of barium  0  A  0  0  0  0  0  
2833.29  – – Other: 
2833.29.10  – – – Of chromium  0  A  0  0  0  0  0  
2833.29.20  – – – Of zinc  0  A  0  0  0  0  0  
2833.29.90  – – – Other 0  A  0  0  0  0  0  
2833.30.00  –  Alums  0  A  0  0  0  0  0  
2833.40.00  –  Peroxosulphates (persulphates)  0  A  0  0  0  0  0  
28.34  NITRITES; NITRATES 
2834.10.00  –  Nitrites  0  A  0  0  0  0  0  
2834.2  –  Nitrates:  
2834.21.00  – – Of potassium  0  A  0  0  0  0  0  
2834.29.00  – – Other 0  A  0  0  0  0  0  
28.35  PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES 
(PHOSPHITES) AND PHOSPHATES; POLYPHOSPHATES, 
WHETHER OR NOT CHEMICALLY DEFINED  
2835.10.00  –  Phosphinates (hypophosphites) and phosphonates (phosphites)  0  A  0  0  0  0  0  
2835.2  –  Phosphates:
EN 15.12.2012 Official Journal of the European Union 831
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2835.22.00  – – Of mono- or disodium  0  A  0  0  0  0  0  
2835.24.00  – – Of potassium  0  A  0  0  0  0  0  
2835.25.00  – – Calcium hydrogenorthophosphate ( "dicalcium phosphate ") 0  A  0  0  0  0  0  
2835.26.00  – – Other phosphates of calcium 0  A  0  0  0  0  0  
2835.29  – – Other: 
2835.29.10  – – – Of trisodium  0  A  0  0  0  0  0  
2835.29.90  – – – Other 0  A  0  0  0  0  0  
2835.3  –  Polyphosphates:  
2835.31.00  –  Sodium triphosphate (sodium tripolyphosphate)  0  A  0  0  0  0  0  
2835.39.00  – – Other 0  A  0  0  0  0  0  
28.36  CARBONATES; PEROXOCARBONATES (PERCARBONATES); 
COMMERCIAL AMMONIUM CARBONATE CONTAINING 
AMMONIUM CARBAMATE  
2836.20.00  –  Disodium carbonate  0  A  0  0  0  0  0  
2836.30.00  –  Sodium hydrogencarbonate (sodium bicarbonate)  0  A  0  0  0  0  0  
2836.40.00  –  Potassium carbonates  0  A  0  0  0  0  0  
2836.50.00  –  Calcium carbonate  0  A  0  0  0  0  0  
2836.60.00  –  Barium carbonate  0  A  0  0  0  0  0  
2836.9  –  Other: 
2836.91.00  – – Lithium carbonates  0  A  0  0  0  0  0  
2836.92.00  – – Strontium carbonate  0  A  0  0  0  0  0
EN 832 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2836.99  – – Other: 
2836.99.10  – – – Commercial ammonium carbonate and other ammonium 
carbonates  0 A  0  0  0  0  0  
2836.99.20  – – – Lead carbonates  0  A  0  0  0  0  0  
2836.99.90  – – – Other 0  A  0  0  0  0  0  
28.37  CYANIDES, CYANIDE OXIDES AND COMPLEX CYANIDES  
2837.1  –  Cyanides and cyanide oxides:  
2837.11.00  – – Of sodium  0  A  0  0  0  0  0  
2837.19.00  – – Other 0  A  0  0  0  0  0  
2837.20.00  –  Complex cyanides  0  A  0  0  0  0  0  
28.39  SILICATES; COMMERCIAL ALKALI METAL SILICATES  
2839.1  –  Of sodium:  
2839.11.00  – – Metasilicates  0  A  0  0  0  0  0  
2839.19.00  – – Other 0  A  0  0  0  0  0  
2839.90  –  Other: 
2839.90.10  – – Of potassium  0  A  0  0  0  0  0  
2839.90.90  – – Other 0  A  0  0  0  0  0  
28.40  BORATES; PEROXOBORATES (PERBORATES)  
2840.1  –  Disodium tetraborate (refined borax):  
2840.11.00  – – Anhydrous  0  A  0  0  0  0  0  
2840.19.00  – – Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 833
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2840.20.00  –  Other borates  0  A  0  0  0  0  0  
2840.30.00  –  Peroxoborates (perborates)  0  A  0  0  0  0  0  
28.41  SALTS OF OXOMETALLIC OR PEROXOMETALLIC ACIDS 
2841.30.00  –  Sodium dichromate  0  A  0  0  0  0  0  
2841.50  –  Other chromates and dichromates; peroxochromates:  
2841.50.10  –  Chromates of zinc or of lead  0  A  0  0  0  0  0  
2841.50.90  – – Other 0  A  0  0  0  0  0  
2841.6  –  Manganites, manganates and permanganates:  
2841.61.00  – – Potassium permanganate  0  A  0  0  0  0  0  
2841.69.00  – – Other 0  A  0  0  0  0  0  
2841.70.00  –  Molybdates  0  A  0  0  0  0  0  
2841.80.00  –  Wolframates (tungstates)  0  A  0  0  0  0  0  
2841.90  –  Other: 
2841.90.10  – – Aluminates  0  A  0  0  0  0  0  
2841.90.90  – – Other 0  A  0  0  0  0  0  
28.42  OTHER SALTS OF INORGANIC ACIDS OR PEROXOACIDS 
(INCLUDING ALUMINOSILICATES WHETHER OR NOT 
CHEMICALLY DEFINED), OTHER THAN AZIDES  
2842.10.00  –  Double or complex silicates, including aluminosilicates 
whether or not chemically defined  0 A  0  0  0  0  0  
2842.90  –  Other:
EN 834 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2842.90.10  – – Fulminates, cyanates and thiocyanates  0  A  0  0  0  0  0  
2842.90.90  – – Other 0  A  0  0  0  0  0  
VI. MISCELLANEOUS  
28.43  COLLOIDAL PRECIOUS METALS; INORGANIC OR ORGANIC 
COMPOUNDS OF PRECIOUS METALS, WHETHER OR NOT 
CHEMICALLY DEFINED; AMALGAMS OF PRECIOUS METALS  
2843.10.00  –  Colloidal precious metals  0  A  0  0  0  0  0  
2843.2  –  Silver compounds:  
2843.21.00  – – Silver nitrate  0  A  0  0  0  0  0  
2843.29.00  – – Other 0  A  0  0  0  0  0  
2843.30.00  –  Gold compounds  0  A  0  0  0  0  0  
2843.90.00  –  Other compounds; amalgams  0  A  0  0  0  0  0  
28.44  RADIOACTIVE CHEMICAL ELEMENTS AND RADIOACTIVE 
ISOTOPES (INCLUDING THE FISSILE OR FERTILE CHEMICAL 
ELEMENTS AND ISOTOPES) AND THEIR COMPOUNDS; 
MIXTURES AND RESIDUES CONTAINING THESE PRODUCTS  
2844.10.00  –  Natural uranium and its compounds; alloys, dispersions 
(including cermets), ceramic products and mixtures containing 
natural uranium or natural uranium compounds  0 A  0  0  0  0  0  
2844.20.00  –  Uranium enriched in U 235 and its compounds; plutonium 
and its compounds; alloys, dispersions (including cermets), 
ceramic products and mixtures containing uranium enriched 
in U 235, plutonium or compounds of these products  0 A  0  0  0  0  0  
2844.30.00  –  Uranium depleted in U 235 and its compounds; thorium and 
its compounds; alloys, dispersions (including cermets), ceramic 
products and mixtures containing uranium depleted in U 235, 
thorium or compounds of these products  0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 835
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2844.40.00  –  Radioactive elements and isotopes and compounds other than 
those of subheading 2844.10, 2844.20 or 2844.30; alloys, 
dispersions (including cermets), ceramic products and 
mixtures containing these elements, isotopes or compounds; 
radioactive residues  0 A  0  0  0  0  0  
2844.50.00  –  Spent (irradiated) fuel elements (cartridges) of nuclear reactors  0  A  0  0  0  0  0  
28.45  ISOTOPES, OTHER THAN THOSE OF HEADING 28.44; THEIR 
ORGANIC OR INORGANIC COMPOUNDS, WHETHER OR 
NOT CHEMICALLY DEFINED  
2845.10.00  –  Heavy water (deuterium oxide)  0  A  0  0  0  0  0  
2845.90.00  –  Other 0  A  0  0  0  0  0  
28.46  COMPOUNDS, INORGANIC OR ORGANIC, OF RARE EARTH 
METALS, OF YTTRIUM OR OF SCANDIUM OR OF MIXTURES 
OF THESE METALS  
2846.10.00  –  Cerium compounds  0  A  0  0  0  0  0  
2846.90.00  –  Other 0  A  0  0  0  0  0  
2847.00.00  HYDROGEN PEROXIDE (OXYGENATED WATER), WHETHER 
OR NOT SOLIDIFIED WITH UREA  0 A  0  0  0  0  0  
2848.00.00  PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED, 
EXCLUDING FERROPHOSPHORUS  0 A  0  0  0  0  0  
28.49  CARBIDES, WHETHER OR NOT CHEMICALLY DEFINED  
2849.10.00  –  Of calcium  0  A  0  0  0  0  0  
2849.20.00  –  Of silicon  0  A  0  0  0  0  0  
2849.90.00  –  Other 0  A  0  0  0  0  0  
2850.00.00  HYDRIDES, NITRIDES, AZIDES, SILICIDES AND BORIDES, 
WHETHER OR NOT CHEMICALLY DEFINED, OTHER THAN 
COMPOUNDS WHICH ARE ALSO CARBIDES OF HEADING 
28.49  0 A  0  0  0  0  0
EN 836 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2852.00.00  COMPOUNDS, INORGANIC OR ORGANIC, OF MERCURY, 
EXCLUDING AMALGAMS  0 A  0  0  0  0  0  
2853.00.00  OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED 
OR CONDUCTIVITY WATER AND WATER OF SIMILAR 
PURITY); LIQUID AIR (WHETHER OR NOT RARE GASES 
HAVE BEEN REMOVED); COMPRESSED AIR; AMALGAMS, 
OTHER THAN AMALGAMS OF PRECIOUS METALS  0 A  0  0  0  0  0  
I. HYDROCARBONS AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVA ­
TIVES  
29.01  ACYCLIC HYDROCARBONS 
2901.10.00  –  Saturated  0  A  0  0  0  0  0  
2901.2  –  Unsaturated:  
2901.21.00  – – Ethylene  0  A  0  0  0  0  0  
2901.22.00  – – Propene (propylene)  0  A  0  0  0  0  0  
2901.23.00  – – Butene (butylene) and its isomers  0  A  0  0  0  0  0  
2901.24.00  – – Buta-1,3-diene and isoprene  0  A  0  0  0  0  0  
2901.29  – – Other: 
2901.29.10  – – – Acetylene  10  E  10  10  10  10  10  
2901.29.90  – – – Other 0  A  0  0  0  0  0  
29.02  CYCLIC HYDROCARBONS 
2902.1  –  Cyclanes, cyclenes and cycloterpenes:  
2902.11.00  – – Cyclohexane 0  A  0  0  0  0  0  
2902.19  – – Other: 
2902.19.10  – – – Camphene (3,3 dimethyl-2-methylenenorcamphane)  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 837
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2902.19.90  – – – Other 0  A  0  0  0  0  0  
2902.20.00  –  Benzene  0  A  0  0  0  0  0  
2902.30.00  –  Toluene 0  A  0  0  0  0  0  
2902.4  –  Xylenes:  
2902.41.00  – – o-Xylene  5  E  5  5  5  5  5  
2902.42.00  – – m-Xylene  5  E  5  5  5  5  5  
2902.43.00  – – p-Xylene  5  E  5  5  5  5  5  
2902.44.00  – – Mixed xylene isomers  5  E  5  5  5  5  5  
2902.50.00  –  Styrene  0  A  0  0  0  0  0  
2902.60.00  –  Ethylbenzene  0  A  0  0  0  0  0  
2902.70.00  –  Cumene  0  A  0  0  0  0  0  
2902.90.00  –  Other 0  A  0  0  0  0  0  
29.03  HALOGENATED DERIVATIVES OF HYDROCARBONS  
2903.1  –  Saturated chlorinated derivatives of acyclic hydrocarbons:  
2903.11.00  – – Chloromethane (methyl chloride) and chloroethane (ethyl 
chloride) 0 A  0  0  0  0  0  
2903.12.00  – – Dichloromethane (methylene chloride)  0  A  0  0  0  0  0  
2903.13.00  – – Chloroform (trichloromethane)  0  A  0  0  0  0  0  
2903.14.00  – – Carbon tetrachloride  0  A  0  0  0  0  0  
2903.15.00  – – Ethylene dichloride (ISO) (1,2-dichloroethane)  0  A  0  0  0  0  0
EN 838 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2903.19.00  – – Other 0  A  0  0  0  0  0  
2903.2  –  Unsaturated chlorinated derivatives of acyclic hydrocarbons:  
2903.21.00  – – Vinyl chloride (chloroethylene)  0  A  0  0  0  0  0  
2903.22.00  – – Trichloroethylene  0  A  0  0  0  0  0  
2903.23.00  – – Tetrachloroethylene (perchloroethylene)  0  A  0  0  0  0  0  
2903.29.00  – – Other 0  A  0  0  0  0  0  
2903.3  –  Fluorinated, brominated or iodinated derivatives of acyclic 
hydrocarbons:  
2903.31.00  – – Ethylene dibromide (ISO) (1,2-dibromoethane)  0  A  0  0  0  0  0  
2903.39.00  – – Other 0  A  0  0  0  0  0  
2903.4  –  Halogenated derivatives of acyclic hydrocarbons containing 
two or more different halogens:  
2903.41.00  – – Trichlorofluoromethane  0  A  0  0  0  0  0  
2903.42.00  – – Dichlorodifluoromethane  0  A  0  0  0  0  0  
2903.43.00  – – Trichlorotrifluoroethanes  0  A  0  0  0  0  0  
2903.44.00  – – Dichlorotetrafluoroethanes and chloropentafluoroethane  0  A  0  0  0  0  0  
2903.45.00  – – Other derivatives perhalogenated only with fluorine and 
chlorine 0 A  0  0  0  0  0  
2903.46.00  – – Bromochlorodifluoromethane, bromotrifluoromethane and 
dibromotetrafluoroethanes  0 A  0  0  0  0  0  
2903.47.00  – – Other perhalogenated derivatives  0  A  0  0  0  0  0  
2903.49.00  – – Other 0  A  0  0  0  0  0
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Notes  
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2903.5  –  Halogenated derivatives of cyclanic, cyclenic or cycloterpenic 
hydrocarbons:  
2903.51.00  – – 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including 
lindane (ISO, INN)  0 A  0  0  0  0  0  
2903.52.00  – – Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)  0  A  0  0  0  0  0  
2903.59.00  – – Other 0  A  0  0  0  0  0  
2903.6  –  Halogenated derivatives of aromatic hydrocarbons:  
2903.61.00  –  Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene  0  A  0  0  0  0  0  
2903.62.00  – – Hexachlorobenzene (ISO) and DDT (ISO) 1,1,1-trichloro-2,2- 
bis(p-chlorophenyl)ethane)  0 A  0  0  0  0  0  
2903.69.00  – – Other 0  A  0  0  0  0  0  
29.04  SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 
OF HYDROCARBONS, WHETHER OR NOT HALOGENATED  
2904.10.00  –  Derivatives containing only sulpho groups, their salts and 
ethyl esters  0 A  0  0  0  0  0  
2904.20.00  –  Derivatives containing only nitro or only nitroso groups  0  A  0  0  0  0  0  
2904.90.00  –  Other 0  A  0  0  0  0  0  
II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, 
NITRATED OR NITROSATED DERIVATIVES  
29.05  ACYCLIC ALCOHOLS AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES  
2905.1  –  Saturated monohydric alcohols:  
2905.11.00  – – Methanol (methyl alcohol)  0  A  0  0  0  0  0
EN 840 Official Journal of the European Union 15.12.2012
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Notes  
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2905.12.00  – – Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl 
alcohol)  0 A  0  0  0  0  0  
2905.13.00  – – Butan-1-ol (n-butyl alcohol)  0  A  0  0  0  0  0  
2905.14.00  – – Other butanols  0  A  0  0  0  0  0  
2905.16.00  – – Octanol (octyl alcohol) and its isomers  0  A  0  0  0  0  0  
2905.17.00  – – Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) 
and octadecan-1-ol (stearyl alcohol)  0 A  0  0  0  0  0  
2905.19  – – Other: 
2905.19.10  – – – Pentanol (amyl alcohol) and its isomers  0  A  0  0  0  0  0  
2905.19.90  – – – Other 0  A  0  0  0  0  0  
2905.2  –  Unsaturated monohydric alcohols:  
2905.22.00  – – Acyclic terpene alcohols  0  A  0  0  0  0  0  
2905.29.00  – – Other 0  A  0  0  0  0  0  
2905.3  –  Diols: 
2905.31.00  – – Ethylene glycol (ethanediol)  0  A  0  0  0  0  0  
2905.32.00  – – Propylene glycol (propane-1,2-diol)  0  A  0  0  0  0  0  
2905.39.00  – – Other 0  A  0  0  0  0  0  
2905.4  –  Other polyhydric alcohols:  
2905.41.00  – – 2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpro ­
pane) 0 A  0  0  0  0  0  
2905.42.00  – – Pentaerythritol (pentaerythrite)  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 841
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2905.43.00  – – Mannitol  0  A  0  0  0  0  0  
2905.44.00  – – D-glucitol (sorbitol)  0  A  0  0  0  0  0  
2905.45.00  – – Glycerol  5  E  5  5  5  5  5  
2905.49.00  – – Other 0  A  0  0  0  0  0  
2905.5  –  Halogenated, sulphonated, nitrated or nitrosated derivatives of 
acyclic alcohols: 
2905.51.00  – – Ethchlorvynol (INN)  0  A  0  0  0  0  0  
2905.59.00  – – Other 0  A  0  0  0  0  0  
29.06  CYCLIC ALCOHOLS AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES  
2906.1  –  Cyclanes, cyclenes and cycloterpenes:  
2906.11.00  – – Menthol 0  A  0  0  0  0  0  
2906.12.00  – – Cyclohexanol, methylcyclohexanols and dimethylcyclohex ­
anols 0 A  0  0  0  0  0  
2906.13.00  – – Sterols and inositols  0  A  0  0  0  0  0  
2906.19  – – Other: 
2906.19.10  – – – Terpineols  0  A  0  0  0  0  0  
2906.19.90  – – – Other 0  A  0  0  0  0  0  
2906.2  –  Aromatic:  
2906.21.00  – – Benzyl alcohol 0  A  0  0  0  0  0  
2906.29.00  – – Other 0  A  0  0  0  0  0
EN 842 Official Journal of the European Union 15.12.2012
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
III. PHENOLS, PHENOL-ALCOHOLS AND THEIR HALO ­
GENATED, SULPHONATED, NITRATED OR NITROSATED 
DERIVATIVES  
29.07  PHENOLS; PHENOL-ALCOHOLS  
2907.1  –  Monophenols:  
2907.11.00  – – Phenol (hydroxybenzene) and its salts  0  A  0  0  0  0  0  
2907.12.00  – – Cresols and their salts  0  A  0  0  0  0  0  
2907.13.00  – – Octylphenol, nonylphenol and their isomers; salts thereof  0  A  0  0  0  0  0  
2907.15.00  – – Naphthols and their salts  0  A  0  0  0  0  0  
2907.19  – – Other: 
2907.19.10  – – – Xylenols and their salts  0  A  0  0  0  0  0  
2907.19.90  – – – Other 0  A  0  0  0  0  0  
2907.2  –  Polyphenols; phenol-alcohols:  
2907.21.00  – – Resorcinol and its salts  0  A  0  0  0  0  0  
2907.22.00  – – Hydroquinone and its salts  0  A  0  0  0  0  0  
2907.23.00  – – 4,4'-Isopropylidenediphenol (bisphenol A, diphenylol ­
propane) and its salts  0 A  0  0  0  0  0  
2907.29  – – Other: 
2907.29.10  – – – Phenol-alcohols 0  A  0  0  0  0  0  
2907.29.90  – – – Other 0  A  0  0  0  0  0  
29.08  HALOGENATED, SULPHONATED, NITRATED OR 
NITROSATED DERIVATIVES OF PHENOLS OR PHENOL- 
ALCOHOLS
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2908.1  –  Derivatives containing only halogen substituents and their 
salts:  
2908.11.00  – – Pentachlorophenol (ISO)  0  A  0  0  0  0  0  
2908.19.00  – – Other 0  A  0  0  0  0  0  
2908.9  –  Other: 
2908.91.00  – – Dinoseb (ISO) and its salts  0  A  0  0  0  0  0  
2908.99  – – Other: 
2908.99.10  – – – Derivatives containing only sulpho groups, their salts and 
esters  0 A  0  0  0  0  0  
2908.99.90  – – – Other 0  A  0  0  0  0  0  
IV. ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, 
KETONE PEROXIDES EPOXIDES WITH A THREE- 
MEMBERED RING, ACETALS AND HEMIACETALS, AND 
THEIR HALOGENATED, SULPHONATED, NITRATED OR 
NITROSATED DERIVATIVES  
29.09  ETHERS, ETHER-ALCOHOLS, ETHER-PHENOLS, ETHER- 
ALCOHOL-PHENOLS, ALCOHOL PEROXIDES, ETHER 
PEROXIDES, KETONE PEROXIDES (WHETHER OR NOT 
CHEMICALLY DEFINED) AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES  
2909.1  –  Acyclic ethers and their halogenated, sulphonated, nitrated or 
nitrosated derivatives:  
2909.11.00  – – Diethyl ether (ethyl oxide)  0  A  0  0  0  0  0  
2909.19.00  – – Other 0  A  0  0  0  0  0  
2909.20.00  –  Cyclanic, cyclenic or cycloterpenic ethers and their halo ­
genated, sulphonated, nitrated or nitrosated derivatives  0 A  0  0  0  0  0  
2909.30.00  –  Aromatic ethers and their halogenated, sulphonated, nitrated 
or nitrosated derivatives  0 A  0  0  0  0  0
EN 844 Official Journal of the European Union 15.12.2012
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2909.4  –  Ether-alcohols and their halogenated, sulphonated, nitrated or 
nitrosated derivatives:  
2909.41.00  – – 2,2'-Oxydiethanol (diethylene glycol; digol)  0  A  0  0  0  0  0  
2909.43.00  – – Monobutyl ethers of ethylene glycol or of diethylene glycol  0  A  0  0  0  0  0  
2909.44  – – Other monoalkylethers of ethylene glycol or of diethylene 
glycol: 
2909.44.10  – – – Monomethyl ethers of ethylene glycol or of diethylene 
glycol 0 A  0  0  0  0  0  
2909.44.90  – – – Other 0  A  0  0  0  0  0  
2909.49.00  – – Other 0  A  0  0  0  0  0  
2909.50.00  –  Ether-phenols, ether-alcohol-phenols and their halogenated, 
sulphonated, nitrated or nitrosated derivatives  0 A  0  0  0  0  0  
2909.60.00  –  Alcohol peroxides, ether peroxides, ketone peroxides and their 
halogenated, sulphonated, nitrated or nitrosated derivatives  0 A  0  0  0  0  0  
29.10  EPOXIDES, EPOXYALCOHOLS, EPOXYPHENOLS AND EPOXY ­
ETHERS, WITH A THREE-MEMBERED RING, AND THEIR 
HALOGENATED, SULPHONATED, NITRATED OR 
NITROSATED DERIVATIVES  
2910.10.00  –  Oxirane (ethylene oxide)  0  A  0  0  0  0  0  
2910.20.00  –  Methyloxirane (propylene oxide)  0  A  0  0  0  0  0  
2910.30.00  –  1-Chloro-2,3-epoxypropane (epichlorohydrin)  0  A  0  0  0  0  0  
2910.40.00  –  Dieldrin (ISO, INN)  0  A  0  0  0  0  0  
2910.90.00  –  Other 0  A  0  0  0  0  0  
2911.00.00  ACETALS AND SEMIACETALS, WHETHER OR NOT WITH 
OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES  0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 845
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
V. ALDEHYDE-FUNCTION COMPOUNDS  
29.12  ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN 
FUNCTION; CYCLIC POLYMERS OF ALDEHYDES; PARAFOR ­
MALDEHYDE  
2912.1  –  Acyclic aldehydes without other oxygen function:  
2912.11.00  – – Methanal (formaldehyde)  0  A  0  0  0  0  0  
2912.12.00  – – Ethanal (acetaldehyde)  0  A  0  0  0  0  0  
2912.19  – – Other: 
2912.19.10  – – – Butanal (butyraldehyde, normal isomer)  0  A  0  0  0  0  0  
2912.19.90  – – – Other 0  A  0  0  0  0  0  
2912.2  –  Cyclic aldehydes without other oxygen function  
2912.21.00  – – Benzaldehyde (benzoic aldehyde)  0  A  0  0  0  0  0  
2912.29.00  – – Other 0  A  0  0  0  0  0  
2912.30.00  –  Aldehyde-alcohols 0  A  0  0  0  0  0  
2912.4  –  Aldehyde-ethers, aldehyde-phenols and aldehydes with other 
oxygen function:  
2912.41.00  – – Vanillin (methyl-protocatechuic aldehyde)  0  A  0  0  0  0  0  
2912.42.00  – – Ethylvanillin (ethyl protocatechuic aldehyde)  0  A  0  0  0  0  0  
2912.49.00  – – Other 0  A  0  0  0  0  0  
2912.50.00  –  Cyclic polymers of aldehydes  0  A  0  0  0  0  0  
2912.60.00  –  Paraformaldehyde  0  A  0  0  0  0  0
EN 846 Official Journal of the European Union 15.12.2012
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2913.00.00  HALOGENATED, SULPHONATED, NITRATED OR 
NITROSATED DERIVATIVES OF PRODUCTS OF HEADING 
29.12  0 A  0  0  0  0  0  
VI. 'KETONE-FUNCTION COMPOUNDS AND QUINONE- 
FUNCTION COMPOUNDS  
29.14  KETONES AND QUINONES, WHETHER OR NOT WITH 
OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES  
2914.1  –  Acyclic ketones without other oxygen function:  
2914.11.00  – – Acetone  0  A  0  0  0  0  0  
2914.12.00  – – Butanone (methyl ethyl ketone)  0  A  0  0  0  0  0  
2914.13.00  – – 4-Methylpentan-2-one (methyl isobutyl ketone)  0  A  0  0  0  0  0  
2914.19.00  – – Other 0  A  0  0  0  0  0  
2914.2  –  Cyclanic, cyclenic or cycloterpenic ketones without other 
oxygen function:  
2914.21.00  – – Camphor  0  A  0  0  0  0  0  
2914.22.00  – – Cyclohexanone and methylcyclohexanones  0  A  0  0  0  0  0  
2914.23.00  – – Ionones and methylionones  0  A  0  0  0  0  0  
2914.29.00  – – Other 0  A  0  0  0  0  0  
2914.3  –  Aromatic ketones without other oxygen function  
2914.31.00  – – Phenylacetone (phenylpropan-2-one)  0  A  0  0  0  0  0  
2914.39.00  – – Other 0  A  0  0  0  0  0  
2914.40.00  –  Ketone-alcohols and ketone-aldehydes  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 847
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2914.50.00  –  Ketone-phenols and ketones with other oxygen function  0  A  0  0  0  0  0  
2914.6  –  Quinones:  
2914.61.00  – – Anthraquinone  0  A  0  0  0  0  0  
2914.69.00  – – Other 0  A  0  0  0  0  0  
2914.70.00  –  Halogenated, sulphonated, nitrated or nitrosated derivatives  0  A  0  0  0  0  0  
VII. CARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, 
PEROXIDES AND PEROXYACIDS; THEIR HALO ­
GENATED, SULPHONATED, NITRATED OR 
NITROSATED DERIVATIVES  
29.15  SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND 
THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXY ­
ACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED 
OR NITROSATED DERIVATIVES  
2915.1  –  Formic acid, its salts and esters:  
2915.11.00  – – Formic acid  0  A  0  0  0  0  0  
2915.12.00  – – Salts of formic acid  0  A  0  0  0  0  0  
2915.13.00  – – Esters of formic acid  0  A  0  0  0  0  0  
2915.2  –  Acetic acid and its salts; acetic anhydride:  
2915.21.00  – – Acetic acid  0  A  0  0  0  0  0  
2915.24.00  – – Acetic anhydride  0  A  0  0  0  0  0  
2915.29  – – Other: 
2915.29.10  – – – Sodium acetate  0  A  0  0  0  0  0  
2915.29.20  – – – Cobalt acetates  0  A  0  0  0  0  0  
2915.29.90  – – – Other 0  A  0  0  0  0  0
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2915.3  –  Esters of acetic acid:  
2915.31.00  – – Ethyl acetate  0  A  0  0  0  0  0  
2915.32.00  – – Vinyl acetate  0  A  0  0  0  0  0  
2915.33.00  – – n-Butyl acetate  0  A  0  0  0  0  0  
2915.36.00  – – Dinoseb acetate (ISO)  0  A  0  0  0  0  0  
2915.39  – – Other: 
2915.39.10  – – – Isobutyl acetate  0  A  0  0  0  0  0  
2915.39.20  – – – 2-Ethoxyethyl acetate  0  A  0  0  0  0  0  
2915.39.90  – – – Other 0  A  0  0  0  0  0  
2915.40.00  –  Mono-, di- or trichloroacetic acids, their salts and esters  0  A  0  0  0  0  0  
2915.50.00  –  Propionic acid, its salts and esters  0  A  0  0  0  0  0  
2915.60.00  –  Butanoic (butyric) acids, pentanoic (valeric) acids, their salts 
and esters  0 A  0  0  0  0  0  
2915.70.00  –  Palmitic acid, stearic acid, their salts and esters  0  A  0  0  0  0  0  
2915.90.00  –  Other 0  A  0  0  0  0  0  
29.16  UNSATURATED ACYCLIC MONOCARBOXYLIC ACIDS, 
CYCLIC MONOCARBOXYLIC ACIDS, THEIR ANHYDRIDES, 
HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALO ­
GENATED, SULPHONATED, NITRATED OR NITROSATED 
DERIVATIVES  
2916.1  –  Unsaturated acyclic monocarboxylic acids, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives:  
2916.11.00  – – Acrylic acid and its salts  0  A  0  0  0  0  0
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2916.12.00  – – Esters of acrylic acid  0  A  0  0  0  0  0  
2916.13.00  – – Methacrylic acid and its salts  0  A  0  0  0  0  0  
2916.14.00  – – Esters of methacrylic acid  0  A  0  0  0  0  0  
2916.15.00  – – Oleic, linoleic or linolenic acids, their salts and esters  0  A  0  0  0  0  0  
2916.19.00  – – Other 0  A  0  0  0  0  0  
2916.20.00  –  Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids and their deriva ­
tives  0 A  0  0  0  0  0  
2916.3  –  Aromatic monocarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives:  
2916.31.00  – – Benzoic acid, its salts and esters  0  A  0  0  0  0  0  
2916.32.00  – – Benzoyl peroxide and benzoyl chloride  0  A  0  0  0  0  0  
2916.34.00  – – Phenylacetic acid and its salts  0  A  0  0  0  0  0  
2916.35.00  – – Esters of phenylacetic acid  0  A  0  0  0  0  0  
2916.36.00  – – Binapacryl (ISO)  0  A  0  0  0  0  0  
2916.39.00  – – Other 0  A  0  0  0  0  0  
29.17  POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, 
PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES  
2917.1  –  Acyclic polycarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives:  
2917.11.00  – – Oxalic acid, its salts and esters  0  A  0  0  0  0  0  
2917.12  – – Adipic acid, its salts and esters:
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2917.12.10  – – – Dioctyl adipate, di-isobutyl adepate, didecyl adepate and di- 
isodecyl adepate  0 A  0  0  0  0  0  
2917.12.90  – – – Other 0  A  0  0  0  0  0  
2917.13.00  – – Azelaic acid, sebacic acid, their salts and esters  0  A  0  0  0  0  0  
2917.14.00  – – Maleic anhydride  0  A  0  0  0  0  0  
2917.19.00  – – Other 0  A  0  0  0  0  0  
2917.20.00  –  Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their 
anhydrides, halides, peroxides, peroxyacids and their deriva ­
tives  0 A  0  0  0  0  0  
2917.3  –  Aromatic polycarboxylic acids, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives:  
2917.32  – – Dioctyl orthophthalates (DOP):  
2917.32.10  – – – Of a purity of 99 % or more  0  A  0  0  0  0  0  
2917.32.90  – – – Other 10  E  10  10  10  10  10  
2917.33.00  – – Dinonyl or didecyl orthophthalates  0  A  0  0  0  0  0  
2917.34  – – Other esters of orthophthalic acid:  
2917.34.10  – – – Dibutyl orthophthalates  0  A  0  0  0  0  0  
2917.34.90  – – – Other 0  A  0  0  0  0  0  
2917.35.00  – – Phthalic anhydride  0  A  0  0  0  0  0  
2917.36.00  – – Terephthalic acid and its salts  0  A  0  0  0  0  0  
2917.37.00  – – Dimethyl terephthalate  0  A  0  0  0  0  0  
2917.39.00  – – Other 0  A  0  0  0  0  0
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Notes  
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29.18  CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN 
FUNCTION AND THEIR ANHYDRIDES, HALIDES, 
PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES  
2918.1  –  Carboxylic acids with alcohol function but without other 
oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives:  
2918.11.00  – – Lactic acid, its salts and esters  0  A  0  0  0  0  0  
2918.12.00  – – Tartaric acid  0  A  0  0  0  0  0  
2918.13.00  – – Salts and esters of tartaric acid  0  A  0  0  0  0  0  
2918.14.00  – – Citric acid  0  A  0  0  0  0  0  
2918.15.00  – – Salts and esters of citric acid  0  A  0  0  0  0  0  
2918.16.00  – – Gluconic acid, its salts and esters  0  A  0  0  0  0  0  
2918.18.00  – – Chlorobenzilate (ISO)  0  A  0  0  0  0  0  
2918.19.00  – – Other 0  A  0  0  0  0  0  
2918.2  –  Carboxylic acids with phenol function but without other 
oxygen function, their anhydrides, halides, peroxides, 
peroxyacids and their derivatives:  
2918.21.00  – – Salicylic acid and its salts  0  A  0  0  0  0  0  
2918.22.00  – – O-Acetylsalicylic acid, its salts and esters  0  A  0  0  0  0  0  
2918.23.00  – – Other esters of salicylic acid and their salts  0  A  0  0  0  0  0  
2918.29.00  – – Other 0  A  0  0  0  0  0  
2918.30.00  –  Carboxylic acids with aldehyde or ketone function but 
without other oxygen function, their anhydrides, halides, 
peroxides, peroxyacids and their derivatives  0 A  0  0  0  0  0
EN 852 Official Journal of the European Union 15.12.2012
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2918.9  –  Other: 
2918.91.00  – – 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts 
and esters  0 A  0  0  0  0  0  
2918.99.00  – – Other 0  A  0  0  0  0  0  
VIII. ESTERS OF INORGANIC ACIDS OF NON-METALS AND 
THEIR SALTS, AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVA ­
TIVES  
29.19  PHOSPHORIC ESTERS AND THEIR SALTS, INCLUDING 
LACTOPHOSPHATES; THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED DERIVATIVES  
2919.10.00  –  Tris(2,3-dibromopropyl) phosphate 0  A  0  0  0  0  0  
2919.90.00  –  Other 0  A  0  0  0  0  0  
29.20  ESTERS OF OTHER INORGANIC ACIDS OF NON-METALS 
(EXCLUDING ESTERS OF HYDROGEN HALIDES) AND 
THEIR SALTS; THEIR HALOGENATED, SULPHONATED, 
NITRATED OR NITROSATED DERIVATIVES  
2920.1  –  Thiophosphoric esters (phosphorothioates) and their salts; 
their halogenated, sulphonated, nitrated or nitrosated deriva ­
tives:  
2920.11.00  – – Parathion (ISO) and parathion-methyl (ISO) (methyl-para ­
thion) 0 A  0  0  0  0  0  
2920.19.00  – – Other 0  A  0  0  0  0  0  
2920.90.00  –  Other 0  A  0  0  0  0  0  
IX. NITROGEN-FUNCTION COMPOUNDS  
29.21  AMINE-FUNCTION COMPOUNDS 
2921.1  –  Acyclic monoamines and their derivatives; salts thereof:
EN 15.12.2012 Official Journal of the European Union 853
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2921.11.00  – – Methylamine, di- or trimethylamine and their salts  0  A  0  0  0  0  0  
2921.19  – – Other: 
2921.19.10  – – – Diethylamine and its salts  0  A  0  0  0  0  0  
2921.19.90  – – – Other 0  A  0  0  0  0  0  
2921.2  –  Acyclic polyamines and their derivatives; salts thereof:  
2921.21.00  – – Ethylenediamine and its salts  0  A  0  0  0  0  0  
2921.22.00  – – Hexamethylenediamine and its salts  0  A  0  0  0  0  0  
2921.29.00  – – Other 0  A  0  0  0  0  0  
2921.30.00  –  Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and 
their derivatives; salts thereof  0 A  0  0  0  0  0  
2921.4  –  Aromatic monoamines and their derivatives; salts thereof  
2921.41.00  – – Aniline and its salts  0  A  0  0  0  0  0  
2921.42.00  – – Aniline derivatives and their salts  0  A  0  0  0  0  0  
2921.43  – – Toluidines and their derivatives; salts thereof:  
2921.43.10  – – – Trifluralin (a,a,a-trifluoro- 2,6-dinitro-N,N-dipropyl-p-tolui ­
dine)  5 E  5  5  5  5  5  
2921.43.20  – – – Toluidine  0  A  0  0  0  0  0  
2921.43.30  – – – Chloromethylaniline  0  A  0  0  0  0  0  
2921.43.90  – – – Other 0  A  0  0  0  0  0  
2921.44.00  – – Diphenylamine and its derivatives; salts thereof  0  A  0  0  0  0  0  
2921.45.00  – – 1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine 
(beta-naphthylamine) and their derivatives; salts thereof  0 A  0  0  0  0  0
EN 854 Official Journal of the European Union 15.12.2012
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2921.46.00  – – Amphetamine (INN), benzphetamine (INN), dexamphetamine 
(INN), ethylamphetamine (INN), phencamphamine (INN), 
phentermine (INN, lephetamine (INN), levamphetamine 
(INN) and mefenorex (INN); salts thereof  0 A  0  0  0  0  0  
2921.49.00  – – Other 0  A  0  0  0  0  0  
2921.5  –  Aromatic polyamines and their derivatives; salts thereof:  
2921.51.00  – – o-, m-, p-Phenylenediamine, diaminotoluenes and their 
derivatives; salts thereof  0 A  0  0  0  0  0  
2921.59.00  – – Other 0  A  0  0  0  0  0  
29.22  OXYGEN-FUNCTION AMINO-COMPOUNDS 
2922.1  –  Amino-alcohols, other than those containing more than one 
kind of oxygen function, their ethers and esters; salts thereof:  
2922.11.00  – – Monoethanolamine and its salts  0  A  0  0  0  0  0  
2922.12.00  – – Diethanolamine and its salts  0  A  0  0  0  0  0  
2922.13.00  – – Triethanolamine and its salts  0  A  0  0  0  0  0  
2922.14.00  – – Dextropropoxyphene (INN) and its salts  0  A  0  0  0  0  0  
2922.19.00  – – Other 0  A  0  0  0  0  0  
2922.2  –  Amino-naphthols and other amino-phenols, other than those 
containing more than one kind of oxygen function, their 
ethers and esters; salts thereof:  
2922.21.00  – – Aminonaphthosulphonic acids and their salts  0  A  0  0  0  0  0  
2922.29  – – Other: 
2922.29.10  – – – Anisidines, dianisidines, phenetidines, and their salts  0  A  0  0  0  0  0  
2922.29.90  – – – Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 855
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2922.3  –  Amino-aldehydes, amino-ketones and amino-quinones, other 
than those containing more than one kind of oxygen 
function; salts thereof:  
2922.31.00  – – Amphepramone (INN), methadone (INN) and normethadone 
(INN); salts thereof  0 A  0  0  0  0  0  
2922.39.00  – – Other 0  A  0  0  0  0  0  
2922.4  –  Amino-acids, other than those containing more than one kind 
of oxygen function, and their esters; salts thereof:  
2922.41.00  – – Lysine and its esters; salts thereof  0  A  0  0  0  0  0  
2922.42.00  – – Glutamic acid and its salts  0  A  0  0  0  0  0  
2922.43.00  – – Anthranilic acid and its salts  0  A  0  0  0  0  0  
2922.44.00  – – Tilidine (INN) and its salts  0  A  0  0  0  0  0  
2922.49.00  – – Other 0  A  0  0  0  0  0  
2922.50.00  –  Amino-alcohol-phenols, amino-acid-phenols and other amino- 
compounds with oxygen function  0 A  0  0  0  0  0  
29.23  QUATERNARY AMMONIUM SALTS AND HYDROXIDES; 
LECITHINS AND OTHER PHOSPHOAMINOLIPIDS, 
WHETHER OR NOT CHEMICALLY DEFINED  
2923.10.00  –  Choline and its salts  0  A  0  0  0  0  0  
2923.20.00  –  Lecithins and other phosphoaminolipids  0  A  0  0  0  0  0  
2923.90.00  –  Other 0  A  0  0  0  0  0  
29.24  CARBOXYAMIDE-FUNCTION COMPOUNDS; AMIDE- 
FUNCTION COMPOUNDS OF CARBONIC ACID  
2924.1  –  Acyclic amides (including acyclic carbamates) and their deriva ­
tives; salts thereof:
EN 856 Official Journal of the European Union 15.12.2012
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2924.11.00  – – Meprobamate (INN)  0  A  0  0  0  0  0  
2924.12.00  – – Fluoroacetamide (ISO), phosphamidon (ISO) and monocro ­
tophos (ISO) 0 A  0  0  0  0  0  
2924.19.00  – – Other 0  A  0  0  0  0  0  
2924.2  –  Cyclic amides (including cyclic carbamates) and their deriva ­
tives; salts thereof:  
2924.21.00  – – Ureines and their derivatives; salts thereof  0  A  0  0  0  0  0  
2924.23.00  – – 2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its 
salts  0 A  0  0  0  0  0  
2924.24.00  – – Ethinamate (INN)  0  A  0  0  0  0  0  
2924.29.00  – – Other 0  A  0  0  0  0  0  
29.25  CARBOXYIMIDE-FUNCTION COMPOUNDS (INCLUDING 
SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION 
COMPOUNDS  
2925.1  –  Imides and their derivatives; salts thereof:  
2925.11.00  – – Saccharin and its salts  0  A  0  0  0  0  0  
2925.12.00  – – Glutethimide (INN)  0  A  0  0  0  0  0  
2925.19.00  – – Other 0  A  0  0  0  0  0  
2925.2  –  Imines and their derivatives; salts thereof:  
2925.21.00  – – Chlordimeform (ISO)  0  A  0  0  0  0  0  
2925.29.00  – – Other 0  A  0  0  0  0  0  
29.26  NITRILE-FUNCTION COMPOUNDS 
2926.10.00  –  Acrylonitrile  0  A  0  0  0  0  0
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2926.20.00  –  1-Cyanoguanidine (dicyandiamide)  0  A  0  0  0  0  0  
2926.30.00  –  Fenproporex (INN) and its salts; methadone (INN) inter ­
mediate (4-cyano2-dimethylamino-4,4-diphenylbutane)  0 A  0  0  0  0  0  
2926.90.00  –  Other 0  A  0  0  0  0  0  
2927.00.00  DIAZO-, AZO- OR AZOXY-COMPOUNDS 0  A  0  0  0  0  0  
2928.00.00  ORGANIC DERIVATIVES OF HYDRAZINE OR OF HYDROXY ­
LAMINE  0 A  0  0  0  0  0  
29.29  COMPOUNDS WITH OTHER NITROGEN-FUNCTIONS 
2929.10.00  –  Isocyanates  0  A  0  0  0  0  0  
2929.90.00  –  Other 0  A  0  0  0  0  0  
X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC 
COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND 
SULPHONAMIDES  
29.30  ORGANO-SULPHUR COMPOUNDS 
2930.20.00  –  Thiocarbamates and dithiocarbamates  0  A  0  0  0  0  0  
2930.30.00  –  Thiuram mono-, di- or tetrasulphides  0  A  0  0  0  0  0  
2930.40.00  –  Methionine  0  A  0  0  0  0  0  
2930.50  –  Captafol (ISO) and methamidophos (ISO):  
2930.50.10  – – Methamidophos (ISO) 5  E  5  5  5  5  5  
2930.50.20  – – Captafol (ISO) 0  A  0  0  0  0  0  
2930.90  –  Other: 
2930.90.20  – – Dithiocarbonates (xanthates and xanthogenates)  0  A  0  0  0  0  0
EN 858 Official Journal of the European Union 15.12.2012
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2930.90.90  – – Other 0  A  0  0  0  0  0  
2931.00.00  OTHER ORGANO-INORGANIC COMPOUNDS  0  A  0  0  0  0  0  
29.32  HETEROCYCLIC COMPOUNDS WITH OXYGEN HETERO ­
ATOM(S) ONLY 
2932.1  –  Compounds containing one or more unfused furan rings 
(whether or not hydrogenated) in the structure:  
2932.11.00  – – Tetrahydrofuran  0  A  0  0  0  0  0  
2932.12.00  – – 2-Furaldehyde (furfuraldehyde)  0  A  0  0  0  0  0  
2932.13.00  – – Furfuryl alcohol and tetrahydrofurfuryl alcohol  0  A  0  0  0  0  0  
2932.19.00  – – Other 0  A  0  0  0  0  0  
2932.2  –  Lactones:  
2932.21.00  – – Coumarin, methylcoumarins and ethylcoumarins  0  A  0  0  0  0  0  
2932.29.00  – – Other lactones  0  A  0  0  0  0  0  
2932.9  –  Other: 
2932.91.00  – – Isosafrole  0  A  0  0  0  0  0  
2932.92.00  – – 1-(1,3-Benzodioxol-5-yl)propan-2-one  0  A  0  0  0  0  0  
2932.93.00  – – Piperonal 0  A  0  0  0  0  0  
2932.94.00  – – Safrole  0  A  0  0  0  0  0  
2932.95.00  – – Tetrahydrocannabinols (all isomers)  0  A  0  0  0  0  0  
2932.99.00  – – Other 0  A  0  0  0  0  0  
29.33  HETEROCYCLIC COMPOUNDS WITH NITROGEN HETERO ­
ATOM(S) ONLY
EN 15.12.2012 Official Journal of the European Union 859
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Notes  
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2933.1  –  Compounds containing one or more unfused pyrazole rings 
(whether or not hydrogenated) in the structure:  
2933.11.00  – – Phenazone (antipyrin) and its derivatives  0  A  0  0  0  0  0  
2933.19.00  – – Other 0  A  0  0  0  0  0  
2933.2  –  Compounds containing one or more unfused imidazole rings 
(whether or not hydrogenated) in the structure:  
2933.21.00  – – Hydantoin and its derivatives  0  A  0  0  0  0  0  
2933.29.00  – – Other 0  A  0  0  0  0  0  
2933.3  –  Compounds containing an unfused pyridine ring (whether or 
not hydrogenated) in the structure:  
2933.31.00  – – Pyridine and its salts  0  A  0  0  0  0  0  
2933.32.00  – – Piperidine and its salts  0  A  0  0  0  0  0  
2933.33.00  – – Alfentanil (INN), anileridine (INN), bezitramide (INN), 
bromazepam (INN), difenoxin (INN), diphenoxylate (INN), 
dipipanone (INN), fentanyl (INN), ketobemidone (INN), 
methylphenidate (INN), pentazocine (INN), pethidine (INN), 
pethidine (INN) intermediate A, phencyclidine (INN), (PCP), 
phenoperidine (INN), pipradrol (INN), piritramide (INN), 
propiram (INN) and trimeperidine (INN); salts thereof  0 A  0  0  0  0  0  
2933.39.00  – – Other 0  A  0  0  0  0  0  
2933.4  –  Compounds containing in the structure a quinoline or isoqui ­
noline ring-system (whether or not hydrogenated), not further 
fused:  
2933.41.00  – – Levorphanol (INN) and its salts  0  A  0  0  0  0  0  
2933.49.00  – – Other 0  A  0  0  0  0  0
EN 860 Official Journal of the European Union 15.12.2012
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2933.5  –  Compounds containing a pyrimidine ring (whether or not 
hydrogenated) or piperazine ring in the structure:  
2933.52.00  – – Malonylurea (barbituric acid) and its salts  0  A  0  0  0  0  0  
2933.53.00  – – Allobarbital (INN), amobarbital (INN), barbital (INN), 
butalbital (INN), butobarbital, cyclobarbital (INN), methyl ­
phenobarbital (INN), pentobarbital (INN), phenobarbital 
(INN), secbutabarbital (INN), secobarbital (INN) and vinylbital 
(INN); salts thereof  0 A  0  0  0  0  0  
2933.54.00  – – Other derivatives of malonylurea (barbituric acid); salts 
thereof 0 A  0  0  0  0  0  
2933.55.00  – – Loprazolam (INN), mecloqualone (INN), methaqualone (INN) 
and zipeprol (INN); salts thereof  0 A  0  0  0  0  0  
2933.59.00  – – Other 0  A  0  0  0  0  0  
2933.6  –  Compounds containing an unfused triazine ring (whether or 
not hydrogenated) in the structure  
2933.61.00  – – Melamine  0  A  0  0  0  0  0  
2933.69.00  – – Other 0  A  0  0  0  0  0  
2933.7  –  Lactams:  
2933.71.00  – – 6-Hexanelactam (epsilon-caprolactam)  0  A  0  0  0  0  0  
2933.72.00  – – Clobazam (INN) and methyprylon (INN)  0  A  0  0  0  0  0  
2933.79.00  – – Other lactams  0  A  0  0  0  0  0  
2933.9  –  Other:
EN 15.12.2012 Official Journal of the European Union 861
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2933.91.00  – – Alprazolam (INN), camazepam (INN), chlordiazepoxide 
(INN), clonazepam (INN), clorazepate, delorazepam (INN), 
diazepam (INN), estazolam (INN), ethyl loflazepate (INN), 
fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), 
halazepam (INN), lorazepam (INN), lormetazepam (INN), 
mazindol (INN), medazepam (INN), midazolam (INN), 
nimetazepam (INN), nitrazepam (INN), nordazepam (INN), 
oxazepam (INN), pinazepam (INN), prazepam (INN), pyro ­
valerone (INN), temazepam (INN), tetrazepam (INN) and 
triazolam (INN); salts thereof  0 A  0  0  0  0  0  
2933.99.00  – – Other 0  A  0  0  0  0  0  
29.34  NUCLEIC ACIDS AND THEIR SALTS, WHETHER OR NOT 
CHEMICALLY DEFINED; OTHER HETEROCYCLIC 
COMPOUNDS  
2934.10.00  –  Compounds containing an unfused thiazole ring (whether or 
not hydrogenated) in the structure  0 A  0  0  0  0  0  
2934.20.00  –  Compounds containing in the structure a benzothiazole ring- 
system (whether or not hydrogenated), not further fused  0 A  0  0  0  0  0  
2934.30.00  –  Compounds containing in the structure a phenothiazine ring- 
system (whether or not hydrogenated), not further fused  0 A  0  0  0  0  0  
2934.9  –  Other: 
2934.91.00  – – Aminorex (INN), brotizolam (INN), clotiazepam (INN), 
cloxazolam (INN), dextromoramide (INN), haloxazolam 
(INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), 
pemoline (INN), phendimetrazine (INN), phenmetrazine 
(INN) and sufentanil (INN); salts thereof  0 A  0  0  0  0  0  
2934.99.00  – – Other 0  A  0  0  0  0  0  
2935.00.00  SULPHONAMIDES  0  A  0  0  0  0  0
EN 862 Official Journal of the European Union 15.12.2012
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Notes  
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XI. PROVITAMINS, VITAMINS AND HORMONES  
29.36  PROVITAMINS AND VITAMINS, NATURAL OR 
REPRODUCED BY SYNTHESIS (INCLUDING NATURAL 
CONCENTRATES), DERIVATIVES THEREOF USED 
PRIMARILY AS VITAMINS, AND INTERMIXTURES OF THE 
FOREGOING, WHETHER OR NOT IN ANY SOLVENT  
2936.2  –  Vitamins and their derivatives, unmixed:  
2936.21  – – Vitamins A and their derivatives:  
2936.21.10  – – – Retinyl palmitate  0  A  0  0  0  0  0  
2936.21.90  – – – Other 0  A  0  0  0  0  0  
2936.22.00  – – Vitamin B1 and its derivatives  0  A  0  0  0  0  0  
2936.23.00  – – Vitamin B2 and its derivatives  0  A  0  0  0  0  0  
2936.24.00  – – D- or DL-Pantothenic acid (vitamin B3 or vitamin B5) and 
its derivatives  0 A  0  0  0  0  0  
2936.25.00  – – Vitamin B6 and its derivatives  0  A  0  0  0  0  0  
2936.26.00  – – Vitamin B12 and its derivatives  0  A  0  0  0  0  0  
2936.27.00  – – Vitamin C and its derivatives  0  A  0  0  0  0  0  
2936.28.00  – – Vitamin E and its derivatives  0  A  0  0  0  0  0  
2936.29.00  – – Other vitamins and their derivatives  0  A  0  0  0  0  0  
2936.90  –  Other, including natural concentrates:  
2936.90.10  – – Provitamins, unmixed  0  A  0  0  0  0  0  
2936.90.90  – – Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 863
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
29.37  HORMONES, PROSTAGLANDINS, THROMBOXANES AND 
LEUKOTRIENES, NATURAL OR REPRODUCED BY 
SYNTHESIS; DERIVATIVES AND STRUCTURAL ANALOGUES 
THEREOF, INCLUDING CHAIN MODIFIED POLYPEPTIDES, 
USED PRIMARILY AS HORMONES  
2937.1  –  Polypeptide hormones, protein hormones and glycoprotein 
hormones, their derivatives and structural analogues:  
2937.11.00  – – Somatotropin, its derivatives and structural analogues  0  A  0  0  0  0  0  
2937.12.00  – – Insulin and its salts  0  A  0  0  0  0  0  
2937.19.00  – – Other 0  A  0  0  0  0  0  
2937.2  –  Steroidal hormones, their derivatives and structural analogues:  
2937.21.00  – – Cortisone, hydrocortisone, prednisone (dehydrocortisone) 
and prednisolone (dehydrohydrocortisone)  0 A  0  0  0  0  0  
2937.22.00  – – Halogenated derivatives of corticosteroidal hormones  0  A  0  0  0  0  0  
2937.23.00  – – Oestrogens and progestogens  0  A  0  0  0  0  0  
2937.29.00  – – Other 0  A  0  0  0  0  0  
2937.3  –  Catecholamine hormones, their derivatives and structural 
analogues:  
2937.31.00  – – Epinephrine (adrenaline)  0  A  0  0  0  0  0  
2937.39.00  – – Other 0  A  0  0  0  0  0  
2937.40.00  –  Amino-acid derivatives  0  A  0  0  0  0  0  
2937.50.00  –  Prostaglandins, thromboxanes and leukotrienes, their 
derivatives and structural analogues  0 A  0  0  0  0  0  
2937.90.00  –  Other 0  A  0  0  0  0  0
EN 864 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
XII. GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL 
OR REPRODUCED BY SYNTHESIS; THEIR SALTS, ESTERS 
AND OTHER DERIVATIVES  
29.38  GLYCOSIDES, NATURAL OR REPRODUCED BY SYNTHESIS, 
AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVA ­
TIVES  
2938.10.00  –  Rutoside (rutin) and its derivatives  0  A  0  0  0  0  0  
2938.90.00  –  Other 0  A  0  0  0  0  0  
29.39  VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY 
SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND 
OTHER DERIVATIVES  
2939.1  –  Alkaloids of opium and their derivatives; salts thereof:  
2939.11.00  – – Concentrates of poppy straw; buprenorphine (INN), codeine, 
dihydrocodeine (INN), ethylmorphine, etorphine (INN), 
heroin, hydrocodone (INN), hydromorphone (INN), 
morphine, nicomorphine (INN), oxycodone (INN), 
oxymorphone (INN), pholcodine (INN), thebacon (INN) and 
thebaine; salts thereof  0 A  0  0  0  0  0  
2939.19.00  – – Other 0  A  0  0  0  0  0  
2939.20  –  Alkaloids of quina (cinchona) and their derivatives; salts 
thereof: 
2939.20.10  – – Quinine and its salts  0  A  0  0  0  0  0  
2939.20.90  – – Other 0  A  0  0  0  0  0  
2939.30.00  –  Caffeine and its salts  0  A  0  0  0  0  0  
2939.4  –  Ephedrines and their salts:  
2939.41.00  – – Ephedrine and its salts  0  A  0  0  0  0  0  
2939.42.00  – – Pseudoephedrine (INN) and its salts  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 865
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2939.43.00  – – Cathine (INN) and its salts  0  A  0  0  0  0  0  
2939.49.00  – – Other 0  A  0  0  0  0  0  
2939.5  –  Theophylline and aminophylline (theophylline-ethylene ­
diamine) and their derivatives; salts thereof:  
2939.51.00  – – Fenethylline (INN) and its salts  0  A  0  0  0  0  0  
2939.59.00  – – Other 0  A  0  0  0  0  0  
2939.6  –  Alkaloids of rye ergot and their derivatives; salts thereof:  
2939.61.00  – – Ergometrine (INN) and its salts  0  A  0  0  0  0  0  
2939.62.00  – – Ergotamine (INN) and its salts  0  A  0  0  0  0  0  
2939.63.00  – – Lysergic acid and its salts  0  A  0  0  0  0  0  
2939.69.00  – – Other 0  A  0  0  0  0  0  
2939.9  –  Other: 
2939.91.00  – – Cocaine, ecgonine, levometamfetamine, metamfetamine 
(INN), metamfetamine racemate; salts, esters and other 
derivatives thereof  0 A  0  0  0  0  0  
2939.99.00  – – Other 0  A  0  0  0  0  0  
XIII. OTHER ORGANIC COMPOUNDS  
2940.00.00  SUGARS, CHEMICALLY PURE, OTHER THAN SUCROSE, 
LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE (LEVU ­
LOSE); SUGAR ETHERS, SUGAR ACETALS AND SUGAR 
ESTERS, AND THEIR SALTS, OTHER THAN PRODUCTS OF 
HEADING 29.37, 29.38 OR 29.39  0 A  0  0  0  0  0  
29.41  ANTIBIOTICS
EN 866 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
2941.10.00  –  Penicillins and their derivatives with a penicillanic acid 
structure; salts thereof  0 A  0  0  0  0  0  
2941.20.00  –  Streptomycins and their derivatives; salts thereof  0  A  0  0  0  0  0  
2941.30.00  –  Tetracyclines and their derivatives; salts thereof  0  A  0  0  0  0  0  
2941.40.00  –  Chloramphenicol and its derivatives, salts thereof  0  A  0  0  0  0  0  
2941.50.00  –  Erythromycin and its derivatives; salts thereof  0  A  0  0  0  0  0  
2941.90.00  –  Other 0  A  0  0  0  0  0  
2942.00.00  OTHER ORGANIC COMPOUNDS  0  A  0  0  0  0  0  
30.01  GLANDS AND OTHER ORGANS FOR ORGANO-THERA­
PEUTIC USES, DRIED, WHETHER OR NOT POWDERED; 
EXTRACTS OF GLANDS OR OTHER ORGANS OR OF 
THEIR SECRETIONS FOR ORGANO-THERAPEUTIC USES; 
HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL 
SUBSTANCES PREPARED FOR THERAPEUTIC OR PROPHY ­
LACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDED  
3001.20.00  –  Extracts of glands or other organs or of their secretions  0  A  0  0  0  0  0  
3001.90  –  Other: 
3001.90.10  – – Human bones, organs and tissues, for grafts or transplants  0  A  0  0  0  0  0  
3001.90.20  – – Glands and other organs, dried, whether or not powdered  0  A  0  0  0  0  0  
3001.90.90  – – Other 0  A  0  0  0  0  0  
30.02  HUMAN BLOOD; ANIMAL BLOOD PREPARED FOR THERA­
PEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES; ANTISERA 
(SERUMS WITH ANTIBODIES), OTHER BLOOD FRACTIONS 
AND MODIFIED IMMUNOLOGICAL PRODUCTS, WHETHER 
OR NOT OBTAINED BY MEANS OF BIOTECHNOLOGICAL 
PROCESSES; VACCINES, TOXINS, CULTURES OF MICRO- 
ORGANISMS (EXCLUDING YEASTS) AND SIMILAR 
PRODUCTS
EN 15.12.2012 Official Journal of the European Union 867
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3002.10  –  Antisera and other blood fractions and modified immuno ­
logical products, whether or not obtained by means of 
biotechnological processes:  
3002.10.10  – – Anti-snakebite sera, other than anti-cobra or anti-coral snake 
sera  0 A  0  0  0  0  0  
3002.10.90  – – Other 0  A  0  0  0  0  0  
3002.20.00  –  Vaccines for medicinal use  0  A  0  0  0  0  0  
3002.30.00  –  Vaccines for veterinary use  0  A  0  0  0  0  0  
3002.90.00  –  Other 0  A  0  0  0  0  0  
30.03  MEDICAMENTS (EXCLUDING GOODS OF HEADING 30.02, 
30.05 OR 30.06) CONSISTING OF TWO OR MORE CONSTI­
TUENTS WHICH HAVE BEEN MIXED TOGETHER FOR 
THERAPEUTIC OR PROPHYLACTIC USES, NOT PUT UP IN 
MEASURED DOSES OR IN FORMS OR PACKINGS FOR 
RETAIL SALE  
3003.10  –  Containing penicillins or derivatives thereof, with a peni ­
cillanic acid structure, or streptomycins or their derivatives:  
3003.10.10  – – For human use  0  A  0  0  0  0  0  
3003.10.20  – – For veterinary use  5  C  5  0  5  0  0  
3003.20  –  Containing other antibiotics:  
3003.20.10  – – For human use  0  A  0  0  0  0  0  
3003.20.20  – – For veterinary use  5  E  5  0  5  0  0  
3003.3  –  Containing hormones or other products of heading 29.37, but 
not containing antibiotics:  
3003.31.00  – – Containing insulin  0  A  0  0  0  0  0
EN 868 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3003.39  – – Other: 
3003.39.10  – – – For human use  0  A  0  0  0  0  0  
3003.39.20  – – – For veterinary use  5  E  5  0  5  0  0  
3003.40  –  Containing alkaloids or derivatives thereof but not containing 
hormones, other products of heading 29.37 or antibiotics:  
3003.40.10  – – For human use  0  A  0  0  0  0  0  
3003.40.20  – – For veterinary use  5  E  5  0  5  0  0  
3003.90  –  Other: 
3003.90.1  – – Containing sulphonamides:  
3003.90.11  – – – For human use  0  A  0  0  0  0  0  
3003.90.12  – – – For veterinary use  5  E  5  0  5  0  0  
3003.90.2  – – Containing glycosides:  
3003.90.21  – – – For human use  0  A  0  0  0  0  0  
3003.90.22  – – – For veterinary use  5  E  5  0  5  0  0  
3003.90.9  – – Other: 
3003.90.91  – – – For human use  0  A  0  0  0  0  0  
3003.90.92  – – – For veterinary use  5  C  5  0  5  0  0  
30.04  MEDICAMENTS (EXCLUDING GOODS OF HEADINGS 30.02, 
30.05 OR 30.06) CONSISTING OF MIXED OR UNMIXED 
PRODUCTS FOR THERAPEUTIC OR PROPHYLACTIC USES, 
PUT UP IN MEASURED DOSES (INCLUDING THOSE IN THE 
FORM OF TRANSDERMAL ADMINISTRATION SYSTEMS) OR 
IN FORMS OR PACKINGS FOR RETAIL SALE
EN 15.12.2012 Official Journal of the European Union 869
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3004.10  –  Containing penicillins or derivatives thereof, with a peni ­
cillanic acid structure, or streptomycins or their derivatives:  
3004.10.10  – – For human use  5  C  0  5  5  0  0  
3004.10.20  – – For veterinary use  5  C  5  5  5  0  0  
3004.20  –  Containing other antibiotics:  
3004.20.10  – – For human use  5  C  0  5  5  0  0  
3004.20.20  – – For veterinary use  5  C  5  5  5  0  0  
3004.3  –  Containing hormones or other products of heading 29.37 but 
not containing antibiotics:  
3004.31.00  – – Containing insulin  5  C  0  5  5  0  0  
3004.32  – – Containing corticosteroid hormones, their derivatives or 
structural analogues:  
3004.32.10  – – – For human use  5  C  0  5  5  0  0  
3004.32.20  – – – For veterinary use  5  C  5  5  5  0  0  
3004.39  – – Other: 
3004.39.10  – – – For human use  5  C  0  5  5  0  0  
3004.39.20  – – – For veterinary use  5  C  5  5  5  0  0  
3004.40  –  Containing alkaloids or derivatives thereof but not containing 
hormones, other products of heading 29.37 or antibiotics:  
3004.40.10  – – For human use  5  C  0  5  5  0  0  
3004.40.20  – – For veterinary use  5  E  5  5  5  0  0
EN 870 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3004.50  –  Other medicaments containing vitamins or other products of 
heading 29.36:  
3004.50.10  – – For human use  5  C  0  5  5  0  0  
3004.50.20  – – For veterinary use  5  C  5  5  5  0  0  
3004.90  –  Other: 
3004.90.1  – – Containing sulphonamides:  
3004.90.11  – – – For human use  5  C  0  5  5  0  0  
3004.90.12  – – – For veterinary use  5  C  5  5  5  0  0  
3004.90.2  – – Containing glycosides:  
3004.90.21  – – – For human use  5  C  0  5  5  0  0  
3004.90.22  – – – For veterinary use  5  C  5  5  5  0  0  
3004.90.9  – – Other: 
3004.90.91  – – – For human use  5  C  0  5  5  0  0  
3004.90.92  – – – For veterinary use  5  C  5  5  5  0  0  
30.05  WADDING, GAUZE, BANDAGES AND SIMILAR ARTICLES 
(FOR EXAMPLE: DRESSINGS, ADHESIVE PLASTERS, POUL ­
TICES), IMPREGNATED OR COATED WITH PHAR ­
MACEUTICAL SUBSTANCES OR PUT UP IN FORMS OR 
PACKINGS FOR RETAIL SALE FOR MEDICAL, SURGICAL, 
DENTAL OR VETERINARY PURPOSES  
3005.10.00  –  Adhesive dressings and other articles having an adhesive layer  0  A  0  0  0  0  0  
3005.90.00  –  Other 5  C  0  5  5  5  0  
30.06  PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 OF THIS 
CHAPTER
EN 15.12.2012 Official Journal of the European Union 871
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3006.10.00  –  Sterile surgical catgut, similar sterile suture materials 
(including sterile absorbable surgical or dental yarns) and 
sterile tissue adhesives for surgical wound closure; sterile 
laminaria and sterile laminaria tents; sterile absorbable 
surgical or dental haemostatics; sterile surgical or dental 
adhesion barriers, whether or not absorbable  0 A  0  0  0  0  0  
3006.20.00  –  Blood-grouping reagents  0  A  0  0  0  0  0  
3006.30  –  Opacifying preparations for X-ray examinations; diagnostic 
reagents designed to be administered to the patient:  
3006.30.10  – – Opacifying preparations  0  A  0  0  0  0  0  
3006.30.20  – – Diagnostic reagents  0  A  0  0  0  0  0  
3006.40.00  –  Dental cements and other dental fillings; bone reconstruction 
cements  0 A  0  0  0  0  0  
3006.50.00  –  First-aid boxes and kits  5  E  0  5  5  5  0  
3006.60.00  –  Chemical contraceptive preparations based on hormones, on 
other products of heading 29.37 or on spermicides  0 A  0  0  0  0  0  
3006.70.00  –  Gel preparations designed to be used in human or veterinary 
medicine as a lubricant for parts of the body for surgical 
operations or physical examinations or as a coupling agent 
between the body and medical instruments  0 A  0  0  0  0  0  
3006.9  –  Other: 
3006.91.00  – – Appliances identifiable for ostomy use  0  A  0  0  0  0  0  
3006.92.00  – – Pharmaceutical waste  15  E  15  15  15  15  15  
3101.00.00  ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT 
MIXED TOGETHER OR CHEMICALLY TREATED; FERTILISERS 
PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF 
ANIMAL OR VEGETABLE PRODUCTS  0 A  0  0  0  0  0  
3102  MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS
EN 872 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3102.10.00  –  Urea, whether or not in aqueous solution  0  A  0  0  0  0  0  
3102.2  –  Ammonium sulphate; double salts and mixtures of 
ammonium sulphate and ammonium nitrate:  
3102.21.00  – – Ammonium sulphate  0  A  0  0  0  0  0  
3102.29.00  – – Other 0  A  0  0  0  0  0  
3102.30.00  –  Ammonium nitrate, whether or not in aqueous solution  0  A  0  0  0  0  0  
3102.40.00  –  Mixtures of ammonium nitrate with calcium carbonate or 
other inorganic non-fertilising substances  0 A  0  0  0  0  0  
3102.50.00  –  Sodium nitrate  0  A  0  0  0  0  0  
3102.60.00  –  Double salts and mixtures of calcium nitrate and ammonium 
nitrate  0 A  0  0  0  0  0  
3102.80.00  –  Mixtures of urea and ammonium nitrate in aqueous or 
ammoniacal solution  0 A  0  0  0  0  0  
3102.90  –  Other, including mixtures not specified in the foregoing 
subheadings:  
3102.90.10  – – Calcium cyanamide  0  A  0  0  0  0  0  
3102.90.90  – – Other 0  A  0  0  0  0  0  
31.03  MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC  
3103.10.00  –  Superphosphates  5  E  0  5  0  0  0  
3103.90  –  Other: 
3103.90.10  – – Basic slag  0  A  0  0  0  0  0  
3103.90.90  – – Other 0  A  0  0  0  0  0  
31.04  MINERAL OR CHEMICAL FERTILISERS, POTASSIC
EN 15.12.2012 Official Journal of the European Union 873
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3104.20.00  –  Potassium chloride  0  A  0  0  0  0  0  
3104.30.00  –  Potassium sulphate  0  A  0  0  0  0  0  
3104.90  –  Other: 
3104.90.10  – – Carnallite, sylvite and other natural potassium salts, in raw 
form  0 A  0  0  0  0  0  
3104.90.90  – – Other 0  A  0  0  0  0  0  
31.05  MINERAL OR CHEMICAL FERTILIZERS CONTAINING TWO 
OR THREE OF THE FERTILIZING ELEMENTS: NITROGEN, 
PHOSPHOROUS AND POTASSIUM; OTHER FERTILISERS; 
GOODS OF THIS CHAPTER IN TABLETS OR SIMILAR 
FORMS OR IN PACKAGES OF A GROSS WEIGHT NOT 
EXCEEDING 10 KG  
3105.10.00  –  Goods of this chapter in tablets or similar forms or in 
packages of a gross weight not exceeding 10 kg  0 A  0  0  0  0  0  
3105.20.00  –  Mineral or chemical fertilisers containing the three fertilising 
elements: nitrogen, phosphorus and potassium  5 C  0  5  5  0  0  
3105.30.00  –  Diammonium hydrogenorthophosphate (diammonium phos ­
phate) 0 A  0  0  0  0  0  
3105.40.00  –  Ammonium dihydrogenorthophosphate (monoammonium 
phosphate) and mixtures thereof with diammonium hydroge ­
northophosphate (diammonium phosphate)  0 A  0  0  0  0  0  
3105.5  –  Other mineral or chemical fertilisers containing the two ferti ­
lising elements: nitrogen and phosphorus:  
3105.51.00  – – Containing nitrates and phosphates  5  C  0  5  5  0  0  
3105.59.00  – – Other 5  C  0  5  0  0  0  
3105.60.00  –  Mineral or chemical fertilisers containing the two fertilising 
elements: phosphorus and potassium  5 E  0  5  0  0  0
EN 874 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3105.90.00  –  Other 5  C  0  5  0  0  0  
32.01  TANNING EXTRACTS OF VEGETABLE ORIGIN; TANNINS 
AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVA ­
TIVES  
3201.10.00  –  Quebracho extract  0  A  0  0  0  0  0  
3201.20.00  –  Wattle extract  0  A  0  0  0  0  0  
3201.90.00  –  Other 0  A  0  0  0  0  0  
32.02  SYNTHETIC ORGANIC TANNING SUBSTANCES, INORGANIC 
TANNING SUBSTANCES; TANNING PREPARATIONS, 
WHETHER OR NOT CONTAINING NATURAL TANNING 
SUBSTANCES; ENZYMATIC PREPARATIONS FOR 
PRETANNING  
3202.10.00  –  Synthetic organic tanning substances  0  A  0  0  0  0  0  
3202.90.00  –  Other 0  A  0  0  0  0  0  
3203.00.00  COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN 
(INCLUDING DYEING EXTRACTS BUT EXCLUDING ANIMAL 
BLACK), WHETHER OR NOT CHEMICALLY DEFINED; PREP ­
ARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER 
BASED ON COLOURING MATTER OF VEGETABLE OR 
ANIMAL ORIGIN  0 A  0  0  0  0  0  
32.04  SYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR 
NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED 
IN NOTE 3 TO THIS CHAPTER BASED ON SYNTHETIC 
ORGANIC COLOURING MATTER; SYNTHETIC ORGANIC 
PRODUCTS OF A KIND USED AS FLUORESCENT 
BRIGHTENING AGENTS OR LUMINOPHORES, WHETHER 
OR NOT CHEMICALLY DEFINED  
3204.1  –  Synthetic organic colouring matter and preparations based 
thereon as specified in note 3 to this chapter:  
3204.11.00  – – Disperse dyes and preparations based thereon  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 875
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3204.12.00  – – Acid dyes, whether or not premetallized, and preparations 
based thereon; mordant dyes and preparations based thereon  0 A  0  0  0  0  0  
3204.13.00  – – Basic dyes and preparations based thereon  0  A  0  0  0  0  0  
3204.14.00  – – Direct dyes and preparations based thereon  0  A  0  0  0  0  0  
3204.15.00  – – Vat dyes (including those usable in that state as pigments) 
and preparations based thereon  0 A  0  0  0  0  0  
3204.16.00  – – Reactive dyes and preparations based thereon  0  A  0  0  0  0  0  
3204.17.00  – – Pigments and preparations based thereon  0  A  0  0  0  0  0  
3204.19.00  – – Other, including mixtures of colouring matter of two or 
more of the subheadings 3204.11 to 3204.19  0 A  0  0  0  0  0  
3204.20.00  –  Synthetic organic products of a kind used as fluorescent 
brightening agents  0 A  0  0  0  0  0  
3204.90.00  –  Other 0  A  0  0  0  0  0  
3205.00.00  COLOUR LAKES; PREPARATIONS AS SPECIFIED IN NOTE 3 
TO THIS CHAPTER BASED ON COLOUR LAKES 0 A  0  0  0  0  0  
32.06  OTHER COLOURING MATTER; PREPARATIONS AS 
SPECIFIED IN NOTE 3 TO THIS CHAPTER, OTHER THAN 
THOSE OF HEADING 32.03, 32.04 OR 32.05; INORGANIC 
PRODUCTS OF A KIND USED AS LUMINOPHORES, 
WHETHER OR NOT CHEMICALLY DEFINED  
3206.1  –  Pigments and preparations based on titanium dioxide:  
3206.11.00  – – Containing 80 % or more by weight of titanium dioxide 
calculated on the dry matter  0 A  0  0  0  0  0  
3206.19.00  – – Other 0  A  0  0  0  0  0  
3206.20.00  –  Pigments and preparations based on chromium compounds  0  A  0  0  0  0  0
EN 876 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3206.4  –  Other colouring matter and other preparations:  
3206.41.00  – – Ultramarine and preparations based thereon  0  A  0  0  0  0  0  
3206.42.00  – – Lithopone and other pigments and preparations based on 
zinc sulphide  0 A  0  0  0  0  0  
3206.49  – – Other: 
3206.49.10  – – – Pigments and preparations based on cadmium compounds  0  A  0  0  0  0  0  
3206.49.20  – – – Pigments and preparations based on hexacyanoferrates (fer ­
rocyanides and ferricyanides)  0 A  0  0  0  0  0  
3206.49.90  – – – Other 0  A  0  0  0  0  0  
3206.50.00  –  Inorganic products of a kind used as luminophores  0  A  0  0  0  0  0  
32.07  PREPARED PIGMENTS, PREPARED OPACIFIERS AND 
PREPARED COLOURS, VITRIFIABLE ENAMELS AND 
GLAZES, ENGOBES (SLIPS), LIQUID LUSTRES AND SIMILAR 
PREPARATIONS, OF A KIND USED IN THE CERAMIC, 
ENAMELLING OR GLASS INDUSTRY; GLASS FRIT AND 
OTHER GLASS, IN THE FORM OF POWDER, GRANULES 
OR FLAKES  
3207.10.00  –  Prepared pigments, prepared opacifiers, prepared colours and 
similar preparations  0 A  0  0  0  0  0  
3207.20.00  –  Vitrifiable enamels and glazes, engobes (slips) and similar 
preparations 0 A  0  0  0  0  0  
3207.30.00  –  Liquid lustres and similar preparations  0  A  0  0  0  0  0  
3207.40.00  –  Glass frit and other glass, in the form of powder, granules or 
flakes  0 A  0  0  0  0  0  
32.08  PAINTS AND VARNISHES (INCLUDING ENAMELS AND 
LACQUERS) BASED ON SYNTHETIC POLYMERS OR 
CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED 
OR DISSOLVED IN A NON-AQUEOUS MEDIUM; 
SOLUTIONS AS DEFINED IN NOTE 4 OF THIS CHAPTER
EN 15.12.2012 Official Journal of the European Union 877
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3208.10  –  Based on polyesters:  
3208.10.10  – – Oven drying anti-rust enamel paints, for coating metal strips  0  A  0  0  0  0  0  
3208.10.20  – – Printer's varnish  0  A  0  0  0  0  0  
3208.10.30  – – Colourless varnish, for curing concrete for road construction  0  A  0  0  0  0  0  
3208.10.40  – – Put up in aerosol containers  15  E  15  15  15  15  15  
3208.10.50  – – Solutions as defined in note 4 of this Chapter  0  A  0  0  0  0  0  
3208.10.90  – – Other 15  G  15  15  15  15  15  
3208.20  –  Based on acrylic or vinyl polymers:  
3208.20.10  – – Printer's varnish  0  A  0  0  0  0  0  
3208.20.20  – – Colourless varnish, for curing concrete for road construction  0  A  0  0  0  0  0  
3208.20.30  – – Put up in aerosol containers  15  E  15  15  15  15  15  
3208.20.40  – – Solutions as defined in note 4 of this chapter  0  A  0  0  0  0  0  
3208.20.90  – – Other 15  G  15  15  15  15  15  
3208.90  –  Other: 
3208.90.10  – – Solutions as defined in note 4 of this chapter  0  A  0  0  0  0  0  
3208.90.20  – – Printer's varnish  0  A  0  0  0  0  0  
3208.90.30  – – Colourless varnish, for curing concrete for road construction  0  A  0  0  0  0  0  
3208.90.40  – – Epoxyphenolic paints and varnishes for sanitary use  0  A  0  0  0  0  0  
3208.90.50  – – Put up in aerosol containers  15  E  15  15  15  15  15  
3208.90.9  – – Other:
EN 878 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3208.90.91  – – – Other paints  15  G  15  15  15  15  15  
3208.90.92  – – – Other varnishes  15  G  15  15  15  15  15  
32.09  PAINTS AND VARNISHES (INCLUDING ENAMELS AND 
LACQUERS) BASED ON SYNTHETIC POLYMERS OR 
CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED 
OR DISSOLVED IN AN AQUEOUS MEDIUM  
3209.10  –  Based on acrylic or vinyl polymers:  
3209.10.10  – – Printer's varnish  0  A  0  0  0  0  0  
3209.10.90  – – Other 15  H  15  15  15  15  15  
3209.90  –  Other: 
3209.90.10  – – Other paints  15  G  15  15  15  15  15  
3209.90.20  – – Other varnishes  15  G  15  15  15  15  15  
32.10  OTHER PAINTS AND VARNISHES; PREPARED WATER 
PIGMENTS OF A KIND USED FOR FINISHING LEATHER  
3210.00.10  –  Prepared water pigments of a kind used for finishing leather  0  A  0  0  0  0  0  
3210.00.90  –  Other 15  E  15  15  15  15  15  
3211.00.00  PREPARED DRIERS  0  A  0  0  0  0  0  
32.12  PIGMENTS (INCLUDING METALLIC POWDERS AND FLAKES) 
DISPERSED IN NON-AQUEOUS MEDIA, IN LIQUID OR PASTE 
FORM, OF A KIND USED IN THE MANUFACTURE OF 
PAINTS; STAMPING FOILS; DYES AND OTHER COLOURING 
MATTER PUT UP IN FORMS OR PACKINGS FOR RETAIL 
SALE  
3212.10.00  –  Stamping foils  0  A  0  0  0  0  0  
3212.90  –  Other:
EN 15.12.2012 Official Journal of the European Union 879
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3212.90.10  – – Aluminium powder dispersed in non-aqueous media  5  E  5  5  5  5  5  
3212.90.20  – – Other pigments dispersed in non-aqueous media  0  A  0  0  0  0  0  
3212.90.90  – – Other 5  E  5  5  5  5  5  
32.13  ARTISTS', STUDENTS' OR SIGNBOARD PAINTERS' COLOURS, 
MODIFYING TINTS, AMUSEMENT COLOURS AND THE LIKE, 
IN TABLETS, TUBES, JARS, BOTTLES, PANS OR IN SIMILAR 
FORMS OR PACKINGS  
3213.10.00  –  Colours in sets  5  E  5  5  5  5  0  
3213.90.00  –  Other 5  E  5  5  5  5  0  
32.14  GLAZIERS' PUTTY, GRAFTING PUTTY, RESIN CEMENTS, 
CAULKING COMPOUNDS AND OTHER MASTICS; 
PAINTERS' FILLINGS; NON-REFRACTORY SURFACING PREP ­
ARATIONS FOR USE IN MASONRY  
3214.10  –  Glaziers' putty, grafting putty, resin cements, caulking 
compounds and other mastics; painters' fillings:  
3214.10.1  – – Glaziers' putty, grafting putty, resin cements, caulking 
compounds and other mastics:  
3214.10.11  – – – Based on acrylic polymers or polyesters  5  C  5  5  5  5  5  
3214.10.19  – – – Other 0  A  0  0  0  0  0  
3214.10.20  – – Painters' fillings  5  E  5  5  5  5  5  
3214.90.00  –  Other 5  C  5  5  5  5  5  
32.15  PRINTING INK, WRITING OR DRAWING INK AND OTHER 
INKS, WHETHER OR NOT CONCENTRATED OR SOLID  
3215.1  –  Printing ink:  
3215.11  – – Black:
EN 880 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3215.11.10  – – – Offset printing ink  0  A  0  0  0  0  0  
3215.11.20  – – – For retouching negatives for printing  0  A  0  0  0  0  0  
3215.11.30  – – – Screen printing ink  0  A  0  0  0  0  0  
3215.11.90  – – – Other 10  E  10  10  10  10  10  
3215.19  – – Other 
3215.19.10  – – – Offset printing ink  0  A  0  0  0  0  0  
3215.19.20  – – – For retouching negatives for printing  0  A  0  0  0  0  0  
3215.19.30  – – – Screen printing ink  0  A  0  0  0  0  0  
3215.19.90  – – – Other 10  H  10  10  10  10  10  
3215.90.00  –  Other 0  A  0  0  0  0  0  
33.01  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  
3301.1  –  Essential oils of citrus fruit:  
3301.12.00  – – Of orange  0  A  0  0  0  0  0  
3301.13.00  – – Of lemon  0  A  0  0  0  0  0  
3301.19  – – Other: 
3301.19.10  – – – Of bergamot  0  A  0  0  0  0  0  
3301.19.20  – – – Of lime  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 881
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3301.19.90  – – – Other 0  A  0  0  0  0  0  
3301.2  –  Essential oils, other than those of citrus fruit:  
3301.24.00  – – Of peppermint ( Mentha piperita ) 0  A  0  0  0  0  0  
3301.25.00  – – Of other mints  0  A  0  0  0  0  0  
3301.29  – – Other: 
3301.29.10  – – – Of geranium  0  A  0  0  0  0  0  
3301.29.20  – – – Of jasmine  0  A  0  0  0  0  0  
3301.29.30  – – – Of lavender or of lavandin  0  A  0  0  0  0  0  
3301.29.40  – – – Of vetiver  0  A  0  0  0  0  0  
3301.29.90  – – – Other 0  A  0  0  0  0  0  
3301.30.00  –  Resinoids  0  A  0  0  0  0  0  
3301.90.00  –  Other 0  A  0  0  0  0  0  
33.02  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:  
3302.10.10  – – Of a kind used in the food industries  5  E  5  5  5  5  5  
3302.10.20  – – Of a kind used in the drink industries, whether or not 
containing ethyl alcohol  5 E  5  5  0  0  5  
3302.90  –  Other:
EN 882 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3302.90.10  – – Of a kind used in the tobacco industry  0  A  0  0  0  0  0  
3302.90.20  – – Of a kind used in the oral hygiene or dental industries  0  A  0  0  0  0  0  
3302.90.90  – – Other 5  C  5  5  5  5  5  
3303.00.00  PERFUMES AND TOILET WATERS  15  A  15  15  15  15  15  
33.04  BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS 
FOR THE CARE OF THE SKIN (OTHER THAN MEDIC ­
AMENTS), INCLUDING SUNSCREEN OR SUN TAN PREPARA ­
TIONS; MANICURE OR PEDICURE PREPARATIONS  
3304.10.00  –  Lip make-up preparations  15  C  15  15  15  15  15  
3304.20.00  –  Eye make-up preparations  15  C  15  15  15  15  15  
3304.30.00  –  Manicure or pedicure preparations  15  E  15  15  15  15  15  
3304.9  –  Other: 
3304.91.00  – – Powders, whether or not compressed  15  C  15  15  15  15  15  
3304.99.00  – – Other 15  G  15  15  15  15  15  
33.05  PREPARATIONS FOR USE ON THE HAIR  
3305.10.00  –  Shampoos  15  G  15  15  15  15  15  
3305.20.00  –  Preparations for permanent waving or straightening  15  E  15  15  15  15  15  
3305.30.00  –  Hair lacquers  15  G  15  15  15  15  15  
3305.90.00  –  Other 15  C  15  15  15  15  15  
33.06  PREPARATIONS FOR ORAL OR DENTAL HYGIENE, 
INCLUDING DENTURE FIXATIVE PASTES AND POWDERS; 
YARN USED TO CLEAN BETWEEN THE TEETH (DENTAL 
FLOSS), IN INDIVIDUAL RETAIL PACKAGES
EN 15.12.2012 Official Journal of the European Union 883
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3306.10.00  –  Dentifrices  15  C  15  15  15  15  15  
3306.20.00  –  Yarn used to clean between the teeth (dental floss)  15  E  15  15  15  15  15  
3306.90.00  –  Other 15  C  15  15  15  15  15  
33.07  PRE-SHAVE, SHAVING OR AFTERSHAVE PREPARATIONS, 
PERSONAL DEODORANTS, BATH PREPARATIONS, DEPILA ­
TORIES AND OTHER PERFUMERY, COSMETIC OR TOILET 
PREPARATIONS, NOT ELSEWHERE SPECIFIED OR 
INCLUDED; PREPARED ROOM DEODORISERS, WHETHER 
OR NOT PERFUMED OR HAVING DISINFECTANT PROP ­
ERTIES  
3307.10.00  –  Pre-shave, shaving or aftershave preparations  15  E  15  15  15  15  15  
3307.20.00  –  Personal deodorants and antiperspirants  15  G  15  15  15  15  15  
3307.30.00  –  Perfumed bath salts and other bath preparations  15  E  15  15  15  15  15  
3307.4  –  Preparations for perfuming or deodorising rooms, including 
odoriferous preparations used during religious rites:  
3307.41.00  – – "Agarbatti " and other odoriferous preparations which 
operate by burning  15 E  15  15  15  15  15  
3307.49.00  – – Other 15  C  15  15  15  15  15  
3307.90  –  Other: 
3307.90.10  – – Contact lens solutions or artificial eye solutions, including 
artificial tears  5 E  5  5  5  5  5  
3307.90.90  – – Other 15  E  15  15  15  15  15
EN 884 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
34.01  SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS PREP ­
ARATIONS FOR USE AS SOAP, IN THE FORM OF BARS, 
CAKES, MOULDED PIECES OR SHAPES, WHETHER OR NOT 
CONTAINING SOAP; ORGANIC SURFACE-ACTIVE 
PRODUCTS AND PREPARATIONS FOR WASHING THE 
SKIN, IN THE FORM OF LIQUID OR CREAM, PUT UP FOR 
RETAIL SALE, WHETHER OR NOT CONTAINING SOAP; 
PAPER, WADDING, FELT AND NONWOVENS, IMPREG ­
NATED, COATED OR COVERED WITH SOAP OR 
DETERGENT  
3401.1  –  Soap and organic surface-active products and preparations, in 
the form of bars, cakes, moulded pieces or shapes, and paper, 
wadding, felt and nonwovens, impregnated, coated or covered 
with soap or detergents:  
3401.11  – – For use as toiletries (including medicated products):  
3401.11.1  – – – Soap:  
3401.11.11  – – – –  Medicated, other than disinfectant  5  G  5  5  5  5  5  
3401.11.19  – – – –  Other 15  G  15  15  15  15  15  
3401.11.20  – – – Organic surface-active products and preparations for use as 
soap  10 G  10  10  10  10  10  
3401.11.30  – – – Paper, wadding, felt and nonwovens, impregnated, coated 
or covered with soap or detergent  5 E  5  5  5  5  5  
3401.19.00  – – Other 15  G  15  15  15  15  15  
3401.20  –  Soap in other forms:  
3401.20.10  – – Liquid soap, medicated (other than disinfectant)  5  G  5  5  5  5  5  
3401.20.90  – – Other 15  G  15  15  15  15  15  
3401.30.00  –  Organic surface-active products and preparations for washing 
the skin, in the form of liquid or cream and put up for retail 
sale, whether or not containing soap  15 G  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 885
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
34.02  ORGANIC SURFACE-ACTIVE AGENTS (OTHER THAN SOAP); 
SURFACE-ACTIVE PREPARATIONS, WASHING PREP ­
ARATIONS (INCLUDING AUXILIARY WASHING PREPARA ­
TIONS) AND CLEANING PREPARATIONS, WHETHER OR 
NOT CONTAINING SOAP, OTHER THAN THOSE OF 
HEADING 34.01  
3402.1  –  Organic surface-active agents, whether or not put up for retail 
sale: 
3402.11  – – Anionic:  
3402.11.10  – – – Water-soluble salts of alkylaryl sulphonic acids  10  E  10  10  10  10  10  
3402.11.90  – – – Other 0  A  0  0  0  0  0  
3402.12.00  – – Cationic  0  A  0  0  0  0  0  
3402.13.00  – – Non-ionic  0  A  0  0  0  0  0  
3402.19.00  – – Other 0  A  0  0  0  0  0  
3402.20.00  –  Preparations put up for retail sale  15  G  15  15  15  15  15  
3402.90  –  Other: 
3402.90.1  – – Surface-active preparations other than washing preparations 
or cleaning preparations:  
3402.90.11  – – – With a basis of water-soluble alkylaryl sulphonic acids or 
phosphoric esters 10 E  10  10  10  10  10  
3402.90.19  – – – Other 5  G  5  5  5  5  5  
3402.90.20  – – Washing preparations and cleaning preparations  15  G  15  15  15  15  15
EN 886 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
34.03  LUBRICATING PREPARATIONS (INCLUDING CUTTING-OIL 
PREPARATIONS, BOLT OR NUT RELEASE PREPARATIONS, 
ANTI-RUST OR ANTI-CORROSION PREPARATIONS AND 
MOULD RELEASE PREPARATIONS, BASED ON LUBRICANTS) 
AND PREPARATIONS OF A KIND USED FOR THE OIL OR 
GREASE TREATMENT OF TEXTILE MATERIALS, LEATHER, 
FURSKINS OR OTHER MATERIALS, BUT EXCLUDING PREP ­
ARATIONS CONTAINING, AS BASIC CONSTITUENTS, 70 % 
OR MORE BY WEIGHT OF PETROLEUM OILS OR OILS 
OBTAINED FROM BITUMINOUS MINERALS  
3403.1  –  Containing petroleum oils or oils obtained from bituminous 
minerals:  
3403.11.00  – – Preparations for the treatment of textile materials, leather, 
furskins or other materials  0 A  0  0  0  0  0  
3403.19.00  – – Other 0  A  0  0  0  0  0  
3403.9  –  Other: 
3403.91  – – Preparations for the treatment of textile materials, leather, 
furskins or other materials:  
3403.91.10  – – – Of a kind used for the oil or grease treatment of leather, 
with a basis of diethanolamines and oxidised or 
sulphonated oils  5 E  5  5  5  5  5  
3403.91.90  – – – Other 0  A  0  0  0  0  0  
3403.99.00  – – Other 0  A  0  0  0  0  0  
34.04  ARTIFICIAL WAXES AND PREPARED WAXES  
3404.20.00  –  Of poly(oxyethylene) (polyethylene glycol)  0  A  0  0  0  0  0  
3404.90  –  Other: 
3404.90.10  – – Of chemically modified lignite  0  A  0  0  0  0  0  
3404.90.90  – – Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 887
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
34.05  POLISHES AND CREAMS, FOR FOOTWEAR, FURNITURE, 
FLOORS, COACHWORK, GLASS OR METAL, SCOURING 
PASTES AND POWDERS AND SIMILAR PREPARATIONS 
(WHETHER OR NOT IN THE FORM OF PAPER, WADDING, 
FELT, NONWOVENS, CELLULAR PLASTICS OR CELLULAR 
RUBBER, IMPREGNATED, COATED OR COVERED WITH 
SUCH PREPARATIONS), EXCLUDING WAXES OF HEADING 
34.04  
3405.10.00  –  Polishes, creams and similar preparations for footwear or 
leather  15 E  15  15  15  15  15  
3405.20.00  –  Polishes, creams and similar preparations for the maintenance 
of wooden furniture, floors or other woodwork  15 E  15  15  15  15  15  
3405.30.00  –  Polishes (lustres) and similar preparations for coachwork, 
other than metal polishes  15 E  15  15  15  15  15  
3405.40.00  –  Scouring pastes and powders and other scouring preparations  15  G  15  15  15  15  15  
3405.90  –  Other: 
3405.90.10  – – Waxes containing solvents or emulsified, not containing 
other added substances  0 A  0  0  0  0  0  
3405.90.20  – – Metal polishes, in containers of a net content of 1 kg or 
more 5 E  5  5  5  5  5  
3405.90.90  – – Other 15  E  15  15  15  15  15  
3406.00.00  CANDLES, TAPERS AND THE LIKE  15  H  15  15  15  15  15  
3407.00.00  MODELLING PASTES, INCLUDING THOSE PUT UP FOR 
CHILDREN'S AMUSEMENT; PREPARATIONS KNOWN AS  
"DENTAL WAX " OR AS " DENTAL IMPRESSION 
COMPOUNDS ", PUT UP IN SETS, IN PACKINGS FOR 
RETAIL SALE OR IN PLATES, HORSESHOE SHAPES, STICKS 
OR SIMILAR FORMS; OTHER PREPARATIONS FOR USE IN 
DENTISTRY, WITH A BASIS OF PLASTER  5 C  5  5  5  5  5  
35.01  CASEIN, CASEINATES AND OTHER CASEIN DERIVATIVES; 
CASEIN GLUES
EN 888 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3501.10.00  –  Casein  0  A  0  0  0  0  0  
3501.90.00  –  Other 5  E  5  5  5  5  5  
35.02  ALBUMINS (INCLUDING CONCENTRATES OF TWO OR 
MORE WHEY PROTEINS, CONTAINING BY WEIGHT MORE 
THAN 80 % WHEY PROTEINS, CALCULATED ON THE DRY 
MATTER), ALBUMINATES AND OTHER ALBUMIN DERIVA ­
TIVES  
3502.1  –  Egg albumin:  
3502.11.00  – – Dried  0  A  0  0  0  0  0  
3502.19.00  – – Other 0  A  0  0  0  0  0  
3502.20.00  –  Milk albumin, including concentrates of two or more whey 
proteins  0 A  0  0  0  0  0  
3502.90.00  –  Other 0  A  0  0  0  0  0  
35.03  GELATIN (WHETHER OR NOT IN SQUARE OR 
RECTANGULAR SHEETS, WHETHER OR NOT SURFACE- 
WORKED OR COLOURED) AND GELATIN DERIVATIVES; 
ISINGLASS; OTHER GLUES OF ANIMAL ORIGIN, 
EXCLUDING CASEIN GLUES OF HEADING NO 35.01  
3503.00.10  –  Gelatin and derivatives thereof  0  A  0  0  0  0  0  
3503.00.90  –  Other 15  E  5  5  5  5  5  
3504.00.00  PEPTONES AND THEIR DERIVATIVES; OTHER PROTEIN 
SUBSTANCES AND THEIR DERIVATIVES, NOT ELSEWHERE 
SPECIFIED OR INCLUDED; HIDE POWDER, WHETHER OR 
NOT CHROMED  0 A  0  0  0  0  0  
35.05  DEXTRINS AND OTHER MODIFIED STARCHES (FOR 
EXAMPLE, PREGELATINISED OR ESTERIFIED STARCHES); 
GLUES BASED ON STARCHES, OR ON DEXTRINS OR 
OTHER MODIFIED STARCHES
EN 15.12.2012 Official Journal of the European Union 889
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3505.10  –  Dextrins and other modified starches:  
3505.10.10  – – Dextrins  0  A  0  0  0  0  0  
3505.10.20  – – Pregelatinised or esterified starch  0  A  0  0  0  0  0  
3505.10.90  – – Other 5  E  5  5  5  5  5  
3505.20.00  –  Glues  10  E  10  10  10  10  10  
35.06  PREPARED GLUES AND OTHER PREPARED ADHESIVES, NOT 
ELSEWHERE SPECIFIED OR INCLUDED; PRODUCTS 
SUITABLE FOR USE AS GLUES OR ADHESIVES, PUT UP 
FOR RETAIL SALE AS GLUES OR ADHESIVES, NOT 
EXCEEDING A NET WEIGHT OF 1 KG  
3506.10.00  –  Products of any kind suitable for use as glues or adhesives, put 
up for retail sale as glues or adhesives, not exceeding a net 
weight of 1 kg  15 E  15  15  15  15  15  
3506.9  –  Other: 
3506.91  – – Adhesives based on polymers of heading 39.01 to 39.13 or 
on rubber:  
3506.91.10  – – – Prepared thermoplastic adhesives based on polyamides or 
polyesters, with a melting point of between 180 °C and 
240 °C  5 C  5  5  5  5  5  
3506.91.90  – – – Other 15  C  15  15  15  15  15  
3506.99.00  – – Other 15  C  15  15  15  15  15  
35.07  ENZYMES; PREPARED ENZYMES NOT ELSEWHERE SPECIFIED 
OR INCLUDED  
3507.10.00  –  Rennet and concentrates thereof  0  A  0  0  0  0  0  
3507.90.00  –  Other 0  A  0  0  0  0  0
EN 890 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3601.00.00  PROPELLENT POWDERS  0  A  0  0  0  0  0  
36.02  PREPARED EXPLOSIVES, OTHER THAN PROPELLENT 
POWDERS 
3602.00.10  –  Based on ammonium nitrate  15  E  15  15  15  15  15  
3602.00.90  –  Other 10  E  10  10  10  10  10  
3603.00.00  SAFETY FUSES; DETONATING FUSES; PERCUSSION OR 
DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS 0 A  0  0  0  0  0  
36.04  FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG 
SIGNALS AND OTHER PYROTECHNIC ARTICLES  
3604.10.00  –  Fireworks  15  E  15  15  15  15  15  
3604.90.00  –  Other 15  E  15  15  15  15  15  
3605.00.00  MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF 
HEADING 36.04  15 E  15  15  15  15  15  
36.06  FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL 
FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS 
SPECIFIED IN NOTE 2 TO THIS CHAPTER  
3606.10.00  –  Liquid or liquefied-gas fuels in containers of a kind used for 
filling or refilling cigarette or similar lighters and of a capacity 
not exceeding 300 cm3 15 E  15  15  15  15  15  
3606.90  –  Other: 
3606.90.10  – – Ferro-cerium and other pyrophoric alloys  5  E  5  5  5  5  5  
3606.90.90  – – Other 15  E  15  15  15  15  15  
37.01  PHOTOGRAPHIC PLATES AND FILM IN THE FLAT, SENSI ­
TISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN 
PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT FILM 
IN THE FLAT, SENSITISED, UNEXPOSED, WHETHER OR 
NOT IN PACKS
EN 15.12.2012 Official Journal of the European Union 891
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3701.10.00  –  For X-ray  0  A  0  0  0  0  0  
3701.20.00  –  Instant print film  10  E  10  10  10  10  10  
3701.30  –  Other plates and film, with any side exceeding 255 mm:  
3701.30.10  – – Photomechanical process plates of the type used in photoli ­
thography, heliography, photoengraving, etc. 0 A  0  0  0  0  0  
3701.30.90  – – Other 10  E  10  10  10  10  10  
3701.9  –  Other: 
3701.91.00  – – For colour photography (polychrome)  10  E  10  10  10  10  10  
3701.99.00  – – Other 10  E  10  10  10  10  10  
37.02  PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, 
OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR 
TEXTILES; INSTANT PRINT FILM IN ROLLS, SENSITISED, 
UNEXPOSED  
3702.10.00  –  For X-ray  0  A  0  0  0  0  0  
3702.3  –  Other film, without sprocket holes, of a width not exceeding 
105 mm:  
3702.31  – – For colour photography (polychrome):  
3702.31.10  – – – Instant print film  10  E  10  10  10  10  10  
3702.31.90  – – – Other 10  E  10  10  10  10  10  
3702.32  – – Other, with silver halide emulsion:  
3702.32.10  – – – Instant print film  10  E  10  10  10  10  10  
3702.32.90  – – – Other 10  E  10  10  10  10  10
EN 892 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3702.39  – – Other 
3702.39.10  – – – Instant print film  10  E  10  10  10  10  10  
3702.39.90  – – – Other 10  E  10  10  10  10  10  
3702.4  –  Other film, without sprocket holes, of a width exceeding 
105 mm:  
3702.41  – – Of a width exceeding 610 mm and of a length exceeding 
200 m, for colour photography (polychrome): 
3702.41.10  – – – Instant print film  10  E  10  10  10  10  10  
3702.41.90  – – – Other 10  E  10  10  10  10  10  
3702.42  – – Of a width exceeding 610 mm and of a length exceeding 
200 m, other than for colour photography:  
3702.42.10  – – – Instant print film  10  E  10  10  10  10  10  
3702.42.90  – – – Other 10  E  10  10  10  10  10  
3702.43  – – Of a width exceeding 610 mm and of a length not exceeding 
200 m:  
3702.43.10  – – – Instant print film  10  E  10  10  10  10  10  
3702.43.90  – – – Other 10  C  10  10  10  10  10  
3702.44  –  Of a width exceeding 105 mm but not exceeding 610 mm:  
3702.44.10  – – – Instant print film  10  E  10  10  10  10  10  
3702.44.90  – – – Other 10  C  10  10  10  10  10  
3702.5  –  Other film for colour photography (polychrome):
EN 15.12.2012 Official Journal of the European Union 893
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3702.51.00  – – Of a width not exceeding 16 mm and of a length not 
exceeding 14 m  10 E  10  10  10  10  10  
3702.52.00  – – Of a width not exceeding 16 mm and of a length exceeding 
14 m  10 E  10  10  10  10  10  
3702.53.00  – – Of a width exceeding 16 mm but not exceeding 35 mm and 
of a length not exceeding 30 m, for slides  10 E  10  10  10  10  10  
3702.54.00  – – Of a width exceeding 16 mm but not exceeding 35 mm and 
of a length not exceeding 30 m, other than for slides  10 C  10  10  10  10  10  
3702.55.00  – – Of a width exceeding 16 mm but not exceeding 35 mm and 
of a length exceeding 30 m  10 E  10  10  10  10  10  
3702.56.00  – – Of a width exceeding 35 mm  10  E  10  10  10  10  10  
3702.9  –  Other: 
3702.91.00  – – Of a width not exceeding 16 mm  10  E  10  10  10  10  10  
3702.93.00  – – Of a width exceeding 16 mm but not exceeding 35 mm and 
of a length not exceeding 30 m  10 E  10  10  10  10  10  
3702.94.00  – – Of a width exceeding 16 mm but not exceeding 35 mm and 
of a length exceeding 30 m  10 E  10  10  10  10  10  
3702.95.00  – – Of a width exceeding 35 mm  10  E  10  10  10  10  10  
37.03  PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES, 
SENSITISED, UNEXPOSED  
3703.10.00  –  In rolls of a width exceeding 610 mm  10  E  10  10  10  10  10  
3703.20.00  –  Other, for colour photography (polychrome) 0  A  0  0  0  0  0  
3703.90  –  Other: 
3703.90.10  – – Heliographic paper, for monochrome photography 10  E  10  10  10  10  10
EN 894 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3703.90.90  – – Other 10  E  10  10  10  10  10  
3704.00.00  PHOTOGRAPHIC PLATES, FILM, PAPER, PAPERBOARD AND 
TEXTILES, EXPOSED BUT NOT DEVELOPED  10 E  10  10  10  10  10  
37.05  PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND 
DEVELOPED, OTHER THAN CINEMATOGRAPHIC FILM  
3705.10.00  –  For offset reproduction  10  E  10  10  10  10  10  
3705.90  –  Other: 
3705.90.10  – – Microfilm  10  E  10  10  10  10  10  
3705.90.90  – – Other 10  E  10  10  10  10  10  
37.06  CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, 
WHETHER OR NOT INCORPORATING SOUNDTRACK OR 
CONSISTING ONLY OF SOUNDTRACK  
3706.10.00  –  Of a width of 35 mm or more  5  E  5  5  5  5  5  
3706.90.00  –  Other 5  E  5  5  5  5  5  
37.07  CHEMICAL PREPARATIONS FOR PHOTOGRAPHIC USES, 
OTHER THAN VARNISHES, GLUES, ADHESIVES AND 
SIMILAR PREPARATIONS; UNMIXED PRODUCTS FOR 
PHOTOGRAPHIC USES, PUT UP IN MEASURED PORTIONS 
OR PUT UP FOR RETAIL SALE IN A FORM READY FOR USE  
3707.10.00  –  Sensitising emulsions  0  A  0  0  0  0  0  
3707.90.00  –  Other 0  A  0  0  0  0  0  
38.01  ARTIFICIAL GRAPHITE; COLLOIDAL OR SEMI-COLLOIDAL 
GRAPHITE; PREPARATIONS BASED ON GRAPHITE OR 
OTHER CARBON IN THE FORM OF PASTES, BLOCKS, 
PLATES OR OTHER SEMI-MANUFACTURES  
3801.10.00  –  Artificial graphite  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 895
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3801.20.00  –  Colloidal or semi-colloidal graphite  0  A  0  0  0  0  0  
3801.30.00  –  Carbonaceous pastes for electrodes and similar pastes for 
furnace linings  0 A  0  0  0  0  0  
3801.90.00  –  Other 0  A  0  0  0  0  0  
38.02  ACTIVATED CARBON; ACTIVATED NATURAL MINERAL 
PRODUCTS; ANIMAL BLACK, INCLUDING SPENT ANIMAL 
BLACK  
3802.10.00  –  Activated carbon  0  A  0  0  0  0  0  
3802.90.00  –  Other 0  A  0  0  0  0  0  
3803.00.00  TALL OIL, WHETHER OR NOT REFINED  0  A  0  0  0  0  0  
3804.00.00  RESIDUAL LYES FROM THE MANUFACTURE OF WOOD 
PULP, WHETHER OR NOT CONCENTRATED, DESUGARED 
OR CHEMICALLY TREATED, INCLUDING LIGNIN 
SULPHONATES, BUT EXCLUDING TALL OIL OF HEADING 
38.03  0 A  0  0  0  0  0  
38.05  GUM, WOOD OR SULPHATE TURPENTINE AND OTHER 
TERPENIC OILS PRODUCED BY THE DISTILLATION OR 
OTHER TREATMENT OF CONIFEROUS WOODS; CRUDE 
DIPENTENE; SULPHITE TURPENTINE AND OTHER CRUDE 
PARA-CYMENE; PINE OIL CONTAINING ALPHA-TERPINEOL 
AS THE MAIN CONSTITUENT  
3805.10.00  –  Gum, wood or sulphate turpentine oils (sulphate turpentine)  5  E  5  5  5  5  5  
3805.90  –  Other: 
3805.90.10  – – Pine oil  5  E  5  5  5  5  5  
3805.90.90  – – Other 5  E  5  5  5  5  5  
38.06  ROSIN AND RESIN ACIDS, AND DERIVATIVES THEREOF; 
ROSIN SPIRIT AND ROSIN OILS; RUN GUMS
EN 896 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3806.10.00  –  Rosin and resin acids  5  E  5  5  5  5  5  
3806.20.00  –  Salts of rosin, of resin acids or of derivatives of rosin or resin 
acids, other than salts of rosin adducts  5 E  5  5  5  5  5  
3806.30.00  –  Ester gums  0  A  0  0  0  0  0  
3806.90.00  –  Other 5  E  5  5  5  5  5  
3807.00.00  WOOD TAR; WOOD TAR OILS; WOOD CREOSOTE; WOOD 
NAPHTHA; VEGETABLE PITCH; BREWERS PITCH AND 
SIMILAR PREPARATIONS BASED ON ROSIN, RESIN ACIDS 
OR ON VEGETABLE PITCH  0 A  0  0  0  0  0  
38.08  INSECTICIDES, RODENTICIDES, FUNGICIDES, HERBICIDES, 
ANTI-SPROUTING PRODUCTS AND PLANT-GROWTH REGU­
LATORS, DISINFECTANTS AND SIMILAR PRODUCTS, PUT UP 
IN FORMS OR PACKINGS FOR RETAIL SALE, OR AS PREP ­
ARATIONS OR ARTICLES SUCH AS SULPHUR-TREATED 
BANDS, WICKS AND CANDLES, AND FLY-PAPERS  
3808.50  –  Products mentioned in note 1 of the subheading of this 
Chapter:  
3808.50.1  – – Insecticides:  
3808.50.11  – – – In articles such as tablets and candles, that act due to 
combustion, and fly-papers  10 E  10  10  10  10  10  
3808.50.19  – – – Other 5  E  5  5  5  5  5  
3808.50.2  – – Fungicides:  
3808.50.21  – – – With a base of chromated copper arsenate, of a kind used 
for preserving wood, in containers of a net content of 
125 kg or more  0 A  0  0  0  0  0  
3808.50.29  – – – Other 5  G  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 897
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3808.50.30  – – Herbicides, anti-sprouting products and plant-growth regu ­
lators  5 G  5  5  5  5  5  
3808.50.40  – – Disinfectants  15  G  15  15  15  15  15  
3808.50.9  – – Other: 
3808.50.91  – – – Rodenticides  10  E  10  10  10  10  10  
3808.50.99  – – – Other 5  G  5  5  5  5  5  
3808.9  –  Other: 
3808.91  – – Insecticides:  
3808.91.10  – – – In articles such as tablets and candles, that act due to 
combustion, and fly-papers  10 E  10  10  10  10  10  
3808.91.90  – – – Other 5  G  5  5  5  5  5  
3808.92  – – Fungicides:  
3808.92.10  – – – With a base of chromated copper arsenate, of a kind used 
for preserving wood, in containers of a net content of 
125 kg or more  0 A  0  0  0  0  0  
3808.92.90  – – – Other 5  G  5  5  5  5  5  
3808.93.00  – – Herbicides, anti-sprouting products and plant-growth regu ­
lators  5 G  5  5  5  5  5  
3808.94  – – Disinfectants:  
3808.94.10  – – – Based on pine oil and quaternary ammonium surface-active 
agents  15 E  15  15  15  15  15  
3808.94.90  – – – Other 15  G  15  15  15  15  15  
3808.99  – – Other:
EN 898 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3808.99.10  – – – Rodenticides  10  G  10  10  10  10  10  
3808.99.90  – – – Other 5  G  5  5  5  5  5  
38.09  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  
3809.10.00  –  With a basis of amylaceous substances  5  E  5  5  5  5  5  
3809.9  –  Other: 
3809.91.00  – – Of a kind used in the textile or like industries  5  C  5  5  5  5  5  
3809.92.00  – – Of a kind used in the paper or like industries  5  E  5  5  5  5  5  
3809.93.00  – – Of a kind used in the leather or like industries  5  E  5  5  5  5  5  
38.10  PICKLING PREPARATIONS FOR METAL SURFACES; FLUXES 
AND OTHER AUXILIARY PREPARATIONS FOR SOLDERING, 
BRAZING OR WELDING; SOLDERING, BRAZING OR 
WELDING POWDERS AND PASTES CONSISTING OF METAL 
AND OTHER MATERIALS; PREPARATIONS OF A KIND USED 
AS CORES OR COATINGS FOR WELDING ELECTRODES OR 
RODS  
3810.10.00  –  Pickling preparations for metal surfaces; soldering, brazing or 
welding powders and pastes consisting of metal and other 
materials  0 A  0  0  0  0  0  
3810.90.00  –  Other 0  A  0  0  0  0  0  
38.11  ANTI-KNOCK PREPARATIONS, OXIDATION INHIBITORS, 
GUM INHIBITORS, VISCOSITY IMPROVERS, ANTI- 
CORROSIVE PREPARATIONS AND OTHER PREPARED 
ADDITIVES, FOR MINERAL OILS (INCLUDING GASOLINE) 
OR FOR OTHER LIQUIDS USED FOR THE SAME PURPOSES 
AS MINERAL OILS  
3811.1  –  Anti-knock preparations:
EN 15.12.2012 Official Journal of the European Union 899
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3811.11.00  – – Based on lead compounds  5  C  5  5  5  5  5  
3811.19.00  – – Other 5  C  5  5  5  5  5  
3811.2  –  Additives for lubricating oils:  
3811.21  – – Containing petroleum oils or oils obtained from bituminous 
minerals:  
3811.21.10  – – – Containing 30 % or more but not more than 40 % of such 
oils 0 A  0  0  0  0  0  
3811.21.90  – – – Other 0  A  0  0  0  0  0  
3811.29.00  – – Other 0  A  0  0  0  0  0  
3811.90.00  –  Other 5  C  5  5  5  5  5  
38.12  PREPARED RUBBER ACCELERATORS; COMPOUND PLASTI ­
CISERS FOR RUBBER OR PLASTICS, NOT ELSEWHERE 
SPECIFIED OR INCLUDED; ANTI-OXIDIZING PREPARATIONS 
AND OTHER COMPOUND STABILIZERS FOR RUBBER OR 
PLASTICS  
3812.10.00  –  Prepared rubber accelerators  0  A  0  0  0  0  0  
3812.20.00  –  Compound plasticisers for rubber or plastics  5  E  5  5  5  5  5  
3812.30  –  Anti-oxidising preparations and other compound stabilisers 
for rubber or plastics  
3812.30.10  – – For rubber  0  A  0  0  0  0  0  
3812.30.2  – – For plastics:  
3812.30.21  – – – Stabilisers for poly(vinyl chloride) (PVC) based on organic 
salts of heavy metals  0 A  0  0  0  0  0
EN 900 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3812.30.29  – – – Other 0  A  0  0  0  0  0  
3813.00.00  PREPARATIONS AND CHARGES FOR FIRE-EXTINGUISHERS; 
CHARGED FIRE-EXTINGUISHING GRENADES  0 A  0  0  0  0  0  
38.14  ORGANIC COMPOSITE SOLVENTS AND THINNERS, NOT 
ELSEWHERE SPECIFIED OR INCLUDED; PREPARED PAINT 
OR VARNISH REMOVERS  
3814.00.10  –  Solvents and thinners  5  E  5  5  5  5  5  
3814.00.90  –  Other 0  A  0  0  0  0  0  
38.15  REACTION INITIATORS, REACTION ACCELERATORS AND 
CATALYTIC PREPARATIONS, NOT ELSEWHERE SPECIFIED 
OR INCLUDED  
3815.1  –  Supported catalysts:  
3815.11.00  – – With nickel or nickel compounds as the active substance  0  A  0  0  0  0  0  
3815.12.00  – – With precious metal or precious metal compounds as the 
active substance  0 A  0  0  0  0  0  
3815.19.00  – – Other 0  A  0  0  0  0  0  
3815.90  –  Other: 
3815.90.10  – – Catalysts based on methyl ethyl ketone peroxide or organo- 
cobalt compounds  10 E  10  10  10  10  10  
3815.90.90  – – Other 0  A  0  0  0  0  0  
3816.00.00  REFRACTORY CEMENTS, MORTARS, CONCRETES AND 
SIMILAR COMPOSITIONS, OTHER THAN PRODUCTS OF 
HEADING 38.01  0 A  0  0  0  0  0  
38.17  MIXED ALKYLBENZENES AND MIXED ALKYLNAPHTHA ­
LENES, OTHER THAN THOSE OF HEADING 27.07 OR 29.02
EN 15.12.2012 Official Journal of the European Union 901
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3817.00.10  –  Mixed alkylbenzenes  0  A  0  0  0  0  0  
3817.00.20  –  Mixed alkylnaphthalenes  0  A  0  0  0  0  0  
3818.00.00  CHEMICAL ELEMENTS DOPED FOR USE IN ELECTRONICS, IN 
THE FORM OF DISCS, WAFERS OR SIMILAR FORMS; 
CHEMICAL COMPOUNDS DOPED FOR USE IN ELECTRONICS  0 A  0  0  0  0  0  
3819.00.00  HYDRAULIC BRAKE FLUIDS AND OTHER PREPARED 
LIQUIDS FOR HYDRAULIC TRANSMISSION, NOT 
CONTAINING OR CONTAINING LESS THAN 70 % BY 
WEIGHT OF PETROLEUM OILS OR OILS OBTAINED FROM 
BITUMINOUS MINERALS  10 C  10  10  10  10  10  
3820.00.00  ANTI-FREEZING PREPARATIONS AND PREPARED DE-ICING 
FLUIDS  5 E  5  5  5  5  5  
38.21  PREPARED CULTURE MEDIA FOR THE DEVELOPMENT OR 
MAINTENANCE OF MICRO-ORGANISMS (INCLUDING 
VIRUSES AND THE LIKE) OR OF PLANT, HUMAN OR 
ANIMAL CELLS  
3821.00.10  –  Prepared culture media for the development or maintenance 
of micro-organisms (including viruses and the like)  0 A  0  0  0  0  0  
3821.00.20  –  Prepared culture media for the development or maintenance 
of plant, human or animal cells  10 C  10  10  10  10  10  
3822.00.00  DIAGNOSTIC OR LABORATORY REAGENTS ON A BACKING, 
PREPARED DIAGNOSTIC OR LABORATORY REAGENTS 
WHETHER OR NOT ON A BACKING, OTHER THAN THOSE 
OF HEADING 30.02 OR 30.06; CERTIFIED REFERENCE 
MATERIALS  0 A  0  0  0  0  0  
38.23  INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS 
FROM REFINING; INDUSTRIAL FATTY ALCOHOLS  
3823.1  –  Industrial monocarboxylic fatty acids; acid oils from refining:
EN 902 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3823.11.00  – – Stearic acid  0  A  0  0  0  0  0  
3823.12.00  – – Oleic acid 0  A  0  0  0  0  0  
3823.13.00  – – Tall oil fatty acids  0  A  0  0  0  0  0  
3823.19.00  – – Other 0  A  0  0  0  0  0  
3823.70.00  –  Industrial fatty alcohols  0  A  0  0  0  0  0  
38.24  PREPARED BINDERS FOR FOUNDRY MOULDS OR CORES; 
CHEMICAL PRODUCTS AND PREPARATIONS FOR THE 
CHEMICAL OR ALLIED INDUSTRIES, (INCLUDING 
MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE 
SPECIFIED OR INCLUDED  
3824.10  –  Prepared binders for foundry moulds or cores:  
3824.10.10  – – Based on natural resinous products  0  A  0  0  0  0  0  
3824.10.90  – – Other 0  A  0  0  0  0  0  
3824.30.00  –  Non-agglomerated metal carbides mixed together or with 
metallic binders  0 A  0  0  0  0  0  
3824.40.00  –  Prepared additives for cements, mortars or concretes  0  A  0  0  0  0  0  
3824.50.00  –  Non-refractory mortars and concretes  0  A  0  0  0  0  0  
3824.60.00  –  Sorbitol other than of subheading 2905.44  0  A  0  0  0  0  0  
3824.7  –  Mixtures containing halogenated derivatives of methane, 
ethane or propane: 
3824.71.00  – – Containing chlorofluorocarbons (CFC), whether or not 
containing hydrochlorofluorocarbons (HCFC), perfluor ­
ocarbons (PFC) or hydrofluorocarbons (HFC)  0 A  0  0  0  0  0  
3824.72.00  – – Containing bromochlorodifluoromethane, bromotrifluor ­
omethane or dibromotetrafluoroethanes  0 A  0  0  0  0  0  
3824.73.00  – – Containing hydrobromofluorocarbons (HBFC)  0  A  0  0  0  0  0
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3824.74.00  – – Containing hydrochlorofluorocarbons (HCFC), whether or 
not containing perfluorocarbons (PFC) or hydrofluor ­
ocarbons (HFC), but not containing chlorofluorocarbons 
(CFC)  0 A  0  0  0  0  0  
3824.75.00  – – Containing carbon tetrachloride  10  E  10  10  10  10  10  
3824.76.00  – – Containing 1,1,1-trichloroethane (methylchloroform)  10  E  10  10  10  10  10  
3824.77.00  – – Containing bromomethane (methyl bromide) or bromoch ­
loromethane  0 A  0  0  0  0  0  
3824.78.00  – – Containing perfluorocarbons (PFC) or hydrofluorocarbons 
(HFC), but not containing chlorofluorocarbons (CFC) or 
hydrochlorofluorocarbons (HCFC)  0 A  0  0  0  0  0  
3824.79.00  – – Other 0  A  0  0  0  0  0  
3824.8  –  Mixtures and preparations containing oxirane (ethylene oxide), 
polybrominated biphenyls (PBB), polychlorinated biphenyls 
(PCB), polychlorinated terphenyls (PCT) or tris(2,3-dibromo ­
propyl) phosphate:  
3824.81.00  – – Containing oxirane (ethylene oxide)  10  E  10  10  10  10  10  
3824.82.00  – – Containing polychlorinated biphenyls (PCB), polychlorinated 
terphenyls (PCT) or polybrominated biphenyls (PBB)  10 E  10  10  10  10  10  
3824.83.00  – – Containing tris (2,3-dibromopropyl) phosphate  10  E  10  10  10  10  10  
3824.90  –  Other: 
3824.90.10  – – Preparations for rubber or plastics, not elsewhere specified or 
included  0 A  0  0  0  0  0  
3824.90.20  – – Gelling agents, hardeners, anti-peeling agents and other prep ­
arations for paint and varnish, not elsewhere specified or 
included  0 A  0  0  0  0  0  
3824.90.30  – – Preparations of a kind used in the manufactures of inks and 
other preparations used in printing, not elsewhere specified 
or included  0 A  0  0  0  0  0  
3824.90.40  – – Additives and other preparations for electrolytic baths for 
electro-deposition on metal strips  0 A  0  0  0  0  0  
3824.90.5  – – Mixtures of water-insoluble alkylaryl sulphonic acids and 
derivatives thereof:
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3824.90.51  – – – Of alkylbenzene sulphonic acids and their derivatives  10  E  10  10  10  10  10  
3824.90.59  – – – Other 10  E  10  10  10  10  10  
3824.90.60  – – Other inorganic preparations, including mixtures of trace 
elements  0 A  0  0  0  0  0  
3824.90.70  – – Fluids with a basis of diphenyl for use as refrigerants  0  A  0  0  0  0  0  
3824.90.80  – – Articles producing a lighting effect for signalling and safety 
purposes 0 A  0  0  0  0  0  
3824.90.9  – – Other: 
3824.90.91  – – – Naphthenic acids, their water-insoluble salts and their esters  0  A  0  0  0  0  0  
3824.90.99  – – – Other 10  E  10  10  10  10  10  
38.25  RESIDUAL PRODUCTS OF THE CHEMICAL OR ALLIED 
INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED; 
MUNICIPAL WASTE; SEWAGE SLUDGE; OTHER WASTES 
SPECIFIED IN NOTE 6 TO THIS CHAPTER  
3825.10.00  –  Municipal waste  10  E  10  10  10  10  10  
3825.20.00  –  Sewage sludge  10  E  10  10  10  10  10  
3825.30.00  –  Clinical waste  10  E  10  10  10  10  10  
3825.4  –  Waste organic solvents:  
3825.41.00  – – Halogenated  10  E  10  10  10  10  10  
3825.49.00  – – Other 10  E  10  10  10  10  10  
3825.50.00  –  Wastes of metal pickling liquors, hydraulic fluids, brake fluids 
and anti-freeze fluids  10 E  10  10  10  10  10  
3825.6  –  Other wastes from chemical or allied industries:  
3825.61.00  – – Mainly containing organic constituents  10  E  10  10  10  10  10  
3825.69.00  – – Other 10  E  10  10  10  10  10  
3825.90.00  –  Other 10  E  10  10  10  10  10
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
I. PRIMARY FORMS 
39.01  POLYMERS OF ETHYLENE, IN PRIMARY FORMS  
3901.10.00  –  Polyethylene having a specific gravity of less than 0,94  0  A  0  0  0  0  0  
3901.20.00  –  Polyethylene having a specific gravity of 0,94 or more  0  A  0  0  0  0  0  
3901.30.00  –  Ethylene-vinyl acetate copolymers  0  A  0  0  0  0  0  
3901.90.00  –  Other 0  A  0  0  0  0  0  
39.02  POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN 
PRIMARY FORMS 
3902.10.00  –  Polypropylene 0  A  0  0  0  0  0  
3902.20.00  –  Polyisobutylene  0  A  0  0  0  0  0  
3902.30.00  –  Propylene copolymers  0  A  0  0  0  0  0  
3902.90.00  –  Other 0  A  0  0  0  0  0  
39.03  POLYMERS OF STYRENE, IN PRIMARY FORMS  
3903.1  –  Polystyrene:  
3903.11.00  – – Expansible  0  A  0  0  0  0  0  
3903.19.00  – – Other 0  A  0  0  0  0  0  
3903.20.00  –  Styrene-acrylonitrile (SAN) copolymers  0  A  0  0  0  0  0  
3903.30.00  –  Acrylonitrile-butadiene-styrene (ABS) copolymers  0  A  0  0  0  0  0  
3903.90.00  –  Other 0  A  0  0  0  0  0
EN 906 Official Journal of the European Union 15.12.2012
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
39.04  POLYMERS OF VINYL CHLORIDE OR OF OTHER HALO ­
GENATED OLEFINS, IN PRIMARY FORMS  
3904.10.00  –  Poly(vinyl chloride), not mixed with any other substances  0  A  0  0  0  0  0  
3904.2  –  Other poly(vinyl chloride)  
3904.21  – – Non-plasticised:  
3904.21.10  – – – Granules, flakes, lumps and powders of poly(vinyl chloride) 
(PVC) (known commercially as PVC compound)  5 C  5  5  5  5  5  
3904.21.20  – – – In other primary forms, food or pharmaceutical grade  5  E  5  5  5  5  5  
3904.21.90  – – – Other 0  A  0  0  0  0  0  
3904.22  – – Plasticised:  
3904.22.10  – – – Granules, flakes, lumps and powders of poly(vinyl chloride) 
(PVC) (known commercially as PVC compound)  5 C  5  5  5  5  5  
3904.22.90  – – – Other 0  A  0  0  0  0  0  
3904.30.00  –  Vinyl chloride-vinyl acetate copolymers  0  A  0  0  0  0  0  
3904.40.00  –  Other vinyl chloride copolymers  0  A  0  0  0  0  0  
3904.50.00  –  Vinylidene chloride polymers  0  A  0  0  0  0  0  
3904.6  –  Fluoro-polymers:  
3904.61.00  – – Polytetrafluoroethylene  0  A  0  0  0  0  0  
3904.69.00  – – Other 0  A  0  0  0  0  0  
3904.90.00  –  Other 0  A  0  0  0  0  0  
39.05  POLYMERS OF VINYL ACETATE OR OF OTHER VINYL 
ESTERS, IN PRIMARY FORMS; OTHER VINYL POLYMERS IN 
PRIMARY FORMS
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3905.1  –  Poly(vinyl acetate):  
3905.12.00  – – In aqueous dispersion  0  A  0  0  0  0  0  
3905.19.00  – – Other 0  A  0  0  0  0  0  
3905.2  –  Vinyl acetate copolymers:  
3905.21.00  – – In aqueous dispersion  0  A  0  0  0  0  0  
3905.29.00  – – Other 0  A  0  0  0  0  0  
3905.30.00  –  Poly(vinyl alcohol), whether or not containing unhydrolysed 
acetate groups  0 A  0  0  0  0  0  
3905.9  –  Other: 
3905.91.00  – – Copolymers 0  A  0  0  0  0  0  
3905.99.00  – – Other 0  A  0  0  0  0  0  
39.06  ACRYLIC POLYMERS IN PRIMARY FORMS  
3906.10.00  –  Poly(methyl methacrylate)  0  A  0  0  0  0  0  
3906.90.00  –  Other 0  A  0  0  0  0  0  
39.07  POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, 
IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, 
POLYALLYL ESTERS AND OTHER POLYESTERS, IN 
PRIMARY FORMS  
3907.10.00  –  Polyacetals  0  A  0  0  0  0  0  
3907.20.00  –  Other polyethers  0  A  0  0  0  0  0  
3907.30.00  –  Epoxide resins  0  A  0  0  0  0  0  
3907.40.00  –  Polycarbonates  0  A  0  0  0  0  0
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3907.50  –  Alkyd resins:  
3907.50.10  – – Containing drying oils or palm oil  5  E  5  5  5  5  5  
3907.50.90  – – Other 0  A  0  0  0  0  0  
3907.60.00  –  Poly(ethylene terephthalate)  0  A  0  0  0  0  0  
3907.70.00  –  Poly(lactic acid)  0  A  0  0  0  0  0  
3907.9  –  Other polyesters:  
3907.91  – – Unsaturated:  
3907.91.20  – – – Isophthalic 0  A  0  0  0  0  0  
3907.91.80  – – – Other 5  E  5  5  5  5  5  
3907.99  – – Other: 
3907.99.10  – – – In solution in styrene  5  E  5  5  5  5  5  
3907.99.90  – – – Other 0  A  0  0  0  0  0  
39.08  POLYAMIDES IN PRIMARY FORMS  
3908.10.00  –  Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12  0  A  0  0  0  0  0  
3908.90.00  –  Other 0  A  0  0  0  0  0  
39.09  AMINO-RESINS, PHENOLIC RESINS AND POLYURETHANES, 
IN PRIMARY FORMS  
3909.10.00  –  Urea resins; thiourea resins  0  A  0  0  0  0  0  
3909.20.00  –  Melamine resins  0  A  0  0  0  0  0  
3909.30.00  –  Other amino-resins  0  A  0  0  0  0  0
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3909.40.00  –  Phenolic resins  0  A  0  0  0  0  0  
3909.50.00  –  Polyurethanes  0  A  0  0  0  0  0  
3910.00.00  SILICONES IN PRIMARY FORMS  0  A  0  0  0  0  0  
39.11  PETROLEUM RESINS, COUMARONE-INDENE RESINS, POLY ­
TERPENES, POLYSULPHIDES, POLYSULPHONES AND OTHER 
PRODUCTS SPECIFIED IN NOTE 3 TO THIS CHAPTER, NOT 
ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS  
3911.10.00  –  Petroleum resins, coumarone, indene or coumarone-indene 
resins and polyterpenes  0 A  0  0  0  0  0  
3911.90.00  –  Other 0  A  0  0  0  0  0  
39.12  CELLULOSE AND CHEMICAL DERIVATIVES THEREOF, NOT 
ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS  
3912.1  –  Cellulose acetates:  
3912.11.00  – – Non-plasticised  0  A  0  0  0  0  0  
3912.12.00  – – Plasticised  0  A  0  0  0  0  0  
3912.20.00  –  Cellulose nitrates (including collodions)  0  A  0  0  0  0  0  
3912.3  –  Cellulose ethers:  
3912.31.00  – – Carboxymethylcellulose and its salts  0  A  0  0  0  0  0  
3912.39.00  – – Other 0  A  0  0  0  0  0  
3912.90.00  –  Other 0  A  0  0  0  0  0
EN 910 Official Journal of the European Union 15.12.2012
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
39.13  NATURAL POLYMERS (FOR EXAMPLE: ALGINIC ACID) AND 
MODIFIED NATURAL POLYMERS (FOR EXAMPLE: 
HARDENED PROTEINS, CHEMICAL DERIVATIVES OF 
NATURAL RUBBER), NOT ELSEWHERE SPECIFIED OR 
INCLUDED, IN PRIMARY FORMS  
3913.10.00  –  Alginic acid, its salts and esters  0  A  0  0  0  0  0  
3913.90.00  –  Other 0  A  0  0  0  0  0  
3914.00.00  ION-EXCHANGERS BASED ON POLYMERS OF HEADINGS 
39.01 TO 39.13, IN PRIMARY FORMS  0 A  0  0  0  0  0  
II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; 
ARTICLES 
39.15  WASTE, PARINGS AND SCRAP, MADE OF PLASTIC  
3915.10.00  –  Of polymers of ethylene  0  A  0  0  0  0  0  
3915.20.00  –  Of polymers of styrene  0  A  0  0  0  0  0  
3915.30.00  –  Of polymers of vinyl chloride  0  A  0  0  0  0  0  
3915.90.00  –  Of other plastics  0  A  0  0  0  0  0  
39.16  MONOFILAMENTS OF WHICH ANY CROSS-SECTIONAL 
DIMENSION EXCEEDS 1 MM, RODS, STICKS AND PROFILE 
SHAPES, WHETHER OR NOT SURFACE-WORKED BUT NOT 
OTHERWISE WORKED, MADE OF PLASTIC  
3916.10  –  Of polymers of ethylene:  
3916.10.10  – – Monofilaments  5  E  5  5  5  5  5  
3916.10.90  – – Other 0  A  0  0  0  0  0  
3916.20  –  Of polymers of vinyl chloride:  
3916.20.10  – – Monofilaments  5  E  5  5  5  5  5
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3916.20.90  – – Other 0  A  0  0  0  0  0  
3916.90  –  Of other plastics:  
3916.90.1  – – Monofilaments:  
3916.90.11  – – – Of nylon  0  A  0  0  0  0  0  
3916.90.19  – – – Other 5  E  5  5  5  5  5  
3916.90.90  – – Other 0  A  0  0  0  0  0  
39.17  TUBES, PIPES AND HOSES, AND FITTINGS THEREFOR (FOR 
EXAMPLE: GASKETS, ELBOWS, FLANGES), MADE OF PLASTIC  
3917.10.00  –  Artificial guts of hardened protein or of cellulosic plastics  0  A  0  0  0  0  0  
3917.2  –  Rigid tubes:  
3917.21.00  – – Of polymers of ethylene  15  E  5  5  5  5  5  
3917.22.00  – – Of polymers of propylene  15  E  5  5  5  5  5  
3917.23  – – Of polymers of vinyl chloride:  
3917.23.10  – – – Tubes, pipes and hoses of poly(vinyl chloride) (PVC) of an 
external diameter exceeding 26 mm but not exceeding 
400 mm  15 E  15  15  15  15  15  
3917.23.20  – – – Tubes, pipes and hoses of poly(vinyl) chloride) (PVC) or of 
chlorinated poly(vinyl chloride) (C-PVC) of an external 
diameter not exceeding 26 mm  15 E  15  15  15  15  15  
3917.23.30  – – – Tubes, pipes and hoses of poly(vinyl) chloride) (PVC) or of 
chlorinated poly(vinyl chloride) (C-PVC), whether or not 
metallized, of an external diameter of less than 40 mm, 
with or without fittings, for emptying sinks and wash 
basins  15 E  15  15  15  15  15  
3917.23.90  – – – Other 5  E  5  5  5  5  5
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3917.29.00  – – Of other plastics  15  E  5  5  5  5  5  
3917.3  –  Other tubes, pipes and hoses:  
3917.31.00  – – Flexible tubes, pipes and hoses, having a minimum burst 
pressure of 27,6 MPa  5 E  5  5  5  5  5  
3917.32  – – Other, not reinforced or otherwise combined with other 
materials, without fittings:  
3917.32.11  – – – With a strip fitted with emitters or drippers for a drip 
irrigation system  0 A  0  0  0  0  0  
3917.32.19  – – – –  Other 15 E  15  15  15  15  15  
3917.32.30  – – – Flexible tubes, pipes and hoses, corrugated  5  E  5  5  5  5  5  
3917.32.40  – – – Hoses of poly(vinyl chloride) (PVC) of an external diameter 
of 12,5 mm or more but no more than 51 mm  15 E  15  15  15  15  15  
3917.32.50  – – – Tubular casings of poly(vinylidene chloride) (PVDC), 
printed  0 A  0  0  0  0  0  
3917.32.90  – – – Other 5  E  5  5  5  5  5  
3917.33  – – Other, not reinforced or otherwise combined with other 
materials, with fittings:  
3917.33.20  – – – Hoses of polyethylene or of poly(vinyl chloride) (PVC) of 
an external diameter of 12,5 mm or more but no more 
than 51 mm  15 E  15  15  15  15  15  
3917.33.90  – – – Other 5  E  5  5  5  5  5  
3917.39  – – Other: 
3917.39.20  – – – Flexible tubes, pipes and hoses, corrugated  5  E  5  5  5  5  5  
3917.39.90  – – – Other 5  E  5  5  5  5  5
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3917.40  –  Fittings:  
3917.40.10  – – – Of poly(vinyl chloride) (PVC), of an external diameter not 
exceeding 110 mm  15 E  15  15  15  15  15  
3917.40.20  – – Other, of a kind used for drip-irrigation system tubes, pipes 
and hoses as specified in tariff subdivision 3917.32.11  0 A  0  0  0  0  0  
3917.40.90  – – Other 5  E  5  5  5  5  5  
39.18  FLOOR COVERINGS MADE OF PLASTIC, WHETHER OR NOT 
SELF- ADHESIVE, IN ROLLS OR IN THE FORM OF TILES; 
WALL OR CEILING COVERINGS MADE OF PLASTIC, AS 
DEFINED IN NOTE 9 TO THIS CHAPTER  
3918.10.00  –  Of polymers of vinyl chloride  10  E  10  10  10  10  10  
3918.90.00  –  Of other plastics  10  E  10  10  10  10  10  
39.19  SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL, TAPE, STRIPS 
AND OTHER FLAT SHAPES, MADE OF PLASTIC, WHETHER 
OR NOT IN ROLLS  
3919.10  –  In rolls of a width not exceeding 20 cm:  
3919.10.10  – – Of a width not exceeding 10 cm  10  E  10  10  10  10  10  
3919.10.90  – – Other 15  E  5  5  5  5  5  
3919.90.00  –  Other 0  A  0  0  0  0  0  
39.20  OTHER PLATES, SHEETS, FILM, FOIL AND STRIPS, MADE OF 
PLASTIC, NON-CELLULAR AND NOT REINFORCED, LAMI ­
NATED, SUPPORTED OR SIMILARLY COMBINED WITH 
OTHER MATERIALS  
3920.10  –  Of polymers of ethylene:
EN 914 Official Journal of the European Union 15.12.2012
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3920.10.1  – – Flexible, of polyethylene:  
3920.10.11  – – – High density, twist type  0  A  0  0  0  0  0  
3920.10.19  – – – Other 15  H  10  10  10  10  10  
3920.10.20  – – Of ethylene acetate-vinyl copolymers, of a thickness of 
2 mm or more but no greater than 50 mm  10 G  10  10  10  10  10  
3920.10.9  – – Other: 
3920.10.91  – – – Flexible, of a thickness not exceeding 0,10 mm, neither 
printed not metallized  0 A  0  0  0  0  0  
3920.10.99  – – – Other 15  G  5  5  5  5  5  
3920.20  –  Of polymers of propylene:  
3920.20.1  – – Flexible, not printed:  
3920.20.11  – – – Stratified, reinforced or combined with other polymers, not 
metallized  5 G  5  5  5  5  5  
3920.20.12  – – – Metallized  5  H  5  5  5  5  5  
3920.20.19  – – – Other 0  A  0  0  0  0  0  
3920.20.2  – – Flexible, printed:  
3920.20.21  – – – Metallized  10  H  10  10  10  10  10  
3920.20.29  – – – Other 10  H  10  10  10  10  10  
3920.20.90  – – Other 0  A  0  0  0  0  0  
3920.30  –  Of polymers of styrene:  
3920.30.1  – – Not printed:  
3920.30.11  – – – Sheets or plates  15  H  10  10  10  10  10
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3920.30.19  – – – Other 5  G  5  5  5  5  5  
3920.30.20  – – Printed  10  G  10  10  10  10  10  
3920.4  –  Of polymers of vinyl chloride:  
3920.43  – – Containing no less than 6 plasticizers by weight:  
3920.43.1  – – – Rigid:  
3920.43.11  – – – –  Of a thickness exceeding 400 microns  10  G  10  10  10  10  10  
3920.43.19  – – – –  Other 10 G  10  10  10  10  10  
3920.43.20  – – – –  Flexible, of a thickness exceeding 400 microns  10  G  10  10  10  10  10  
3920.43.3  – – – –  Flexible, of a thickness not exceeding 400 microns:  
3920.43.31  – – – –  Stratified, reinforced or combined with other polymers, 
neither printed nor metallized  5 G  5  5  5  5  5  
3920.43.32  – – – –  Not printed, metallized  5  G  5  5  5  5  5  
3920.43.33  – – – –  Printed, not metallized  10  G  10  10  10  0  5  
3920.43.34  – – – –  Printed, metallized  10  G  10  10  10  10  10  
3920.43.39  – – – –  Other 0  A  0  0  0  0  0  
3920.49  – – Other: 
3920.49.1  – – – Rigid:  
3920.49.11  – – – –  Of a thickness exceeding 400 microns  10  G  10  10  10  10  10  
3920.49.19  – – – –  Other 10 G  10  10  10  10  10  
3920.49.20  – – – Flexible, of a thickness exceeding 400 microns  10  G  10  10  10  10  10
EN 916 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3920.49.3  – – – Flexible, of a thickness not exceeding 400 microns:  
3920.49.31  – – – –  Laminates, reinforced or intermixed with other polymers, 
neither printed nor metallized  5 G  5  5  5  5  5  
3920.49.32  – – – –  Not printed, metallized  5  G  5  5  5  5  5  
3920.49.33  – – – –  Printed, not metallized  10  G  10  10  10  0  10  
3920.49.34  – – – –  Printed, metallized  10  G  10  10  10  0  10  
3920.49.39  – – – –  Other 0  A  0  0  0  0  0  
3920.5  –  Of acrylic polymers:  
3920.51  – – Of poly(methyl methacrylate):  
3920.51.10  – – – Of a thickness of 1 mm or more but not exceeding 40 mm  10  G  10  10  10  10  10  
3920.51.90  – – – Other 5  G  5  5  5  5  5  
3920.59.00  – – Other 5  G  5  5  5  5  5  
3920.6  –  Of polycarbonates, alkyd resins, polyallyl esters or other poly ­
esters:  
3920.61.00  – – Of polycarbonates  5  G  5  5  5  5  5  
3920.62  – – Of poly(ethylene terephthalate) (PET):  
3920.62.1  – – – Flexible, not printed:  
3920.62.11  – – – –  Stratified, reinforced or combined with other polymers, 
not metallized  5 G  5  5  5  5  5  
3920.62.12  – – – –  Metallized  5  G  5  5  5  5  5  
3920.62.19  – – – –  Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 917
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3920.62.2  – – – Flexible, printed:  
3920.62.21  – – – –  Metallized  10  G  10  10  10  10  10  
3920.62.29  – – – –  Other 10 G  10  10  10  10  10  
3920.62.90  – – – Other 0  A  0  0  0  0  0  
3920.63.00  – – Of unsaturated polyesters  0  A  0  0  0  0  0  
3920.69.00  – – Of other polyesters  0  A  0  0  0  0  0  
3920.7  –  Of cellulose or its chemical derivatives:  
3920.71  – – Of regenerated cellulose:  
3920.71.1  – – – Not printed:  
3920.71.11  – – – –  Stratified, reinforced or combined with other polymers, 
not metallized  5 G  5  5  5  5  5  
3920.71.12  – – – –  Metallized  5  G  5  5  5  5  5  
3920.71.19  – – – –  Other 0  A  0  0  0  0  0  
3920.71.2  – – – Printed:  
3920.71.21  – – – –  Metallized  10  G  10  10  10  10  10  
3920.71.29  – – – –  Other 10 G  10  10  10  10  10  
3920.73.00  – – Of cellulose acetate  0  A  0  0  0  0  0  
3920.79  – – Of other cellulose derivatives:  
3920.79.10  – – – Of vulcanized fibre  0  A  0  0  0  0  0  
3920.79.90  – – – Other 0  A  0  0  0  0  0
EN 918 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3920.9  –  Of other plastics:  
3920.91.00  – – Of poly(vinyl butyral)  5  G  5  5  5  5  5  
3920.92  – – Of polyamides: 
3920.92.1  – – – Flexible:  
3920.92.13  – – – –  Stratified, reinforced or combined with other polymers, 
neither printed nor metallized  5 G  5  5  5  5  5  
3920.92.14  – – – –  Not printed, metallized  5  G  5  5  5  5  5  
3920.92.15  – – – –  Printed, not metallized  10  G  10  10  10  10  10  
3920.92.16  – – – –  Printed, metallized  10  G  10  10  10  10  10  
3920.92.19  – – – –  Other 0  A  0  0  0  0  0  
3920.92.20  – – – Rigid  5  G  5  5  5  5  5  
3920.93.00  – – Of amino-resins  5  G  5  5  5  5  5  
3920.94.00  – – Of phenolic resins  5  G  5  5  5  5  5  
3920.99.00  – – Of other plastics  0  A  0  0  0  0  0  
39.21  OTHER PLATES, SHEETS, FILM, FOIL AND STRIPS, MADE OF 
PLASTIC 
3921.1  –  Cellular products (alveolar):  
3921.11.00  – – Of polymers of styrene  5  E  5  5  5  5  5  
3921.12.00  – – Of polymers of vinyl chloride  10  E  10  10  10  10  10  
3921.13.00  – – Of polyurethanes  5  E  5  5  5  5  5  
3921.14.00  – – Of regenerated cellulose  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 919
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3921.19  – – Of other plastics:  
3921.19.10  – – – Of polyethylene, of a kind used in the manufacture of 
separators for electrical accumulators, put up in rolls  0 A  0  0  0  0  0  
3921.19.90  – – – Other 5  E  5  5  5  5  5  
3921.90  –  Other: 
3921.90.10  – – Rigid, reinforced or with reinforcing net  5  E  5  5  5  5  5  
3921.90.20  – – With a basis of layers of paper, impregnated with melamine 
or phenolic resins (formica type)  10 E  10  10  10  10  10  
3921.90.30  – – Fabrics coated on both sides with or completely enveloped 
in poly(vinyl chloride) (PVC)  10 E  10  10  10  10  10  
3921.90.4  – – Other, flexible, laminated, reinforced or similarly combined 
with other materials:  
3921.90.41  – – – Neither printed nor metallized  5  E  5  5  5  5  5  
3921.90.42  – – – Not printed, metallized  5  E  5  5  5  5  5  
3921.90.43  – – – Printed, not metallized  10  C  10  10  10  10  10  
3921.90.44  – – – Printed, metallized  10  E  10  10  10  10  10  
3921.90.90  – – Other 5  E  5  5  5  5  5  
39.22  BATHS, SHOWER-BATHS, SINKS, WASH-BASINS, BIDETS, 
LAVATORY PANS, SEATS AND COVERS, FLUSHING 
CISTERNS AND SIMILAR SANITARY WARE, MADE OF 
PLASTIC  
3922.10  –  Baths, shower-baths, sinks and wash-basins:  
3922.10.10  – – Sinks  10  E  10  10  10  10  10
EN 920 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3922.10.20  – – Baths, shower-baths and wash-basins  15  E  15  15  15  15  15  
3922.20.00  –  Lavatory seats and covers  10  E  10  10  10  10  10  
3922.90.00  –  Other 10  E  10  10  10  10  10  
39.23  ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, 
MADE OF PLASTIC; STOPPERS, LIDS, CAPS AND OTHER 
CLOSURE DEVICES, MADE OF PLASTIC  
3923.10.00  –  Boxes, cases, crates and similar articles  10  C  10  10  10  10  10  
3923.2  –  Sacks and bags (including cones):  
3923.21  – – Of polymers of ethylene:  
3923.21.10  – – – Heat-shrinkable multi-layer or extruded bags ( "cryo-vac " 
and the like)  0 A  0  0  0  0  0  
3923.21.20  – – – Aseptic bags multilaminated by thermal bonding, with a 
hermetic filling device and clasp, of an external diameter of 
no less than 30 mm and a capacity of no less than 5 kilos  0 A  0  0  0  0  0  
3923.21.90  – – – Other 10  C  10  10  10  10  10  
3923.29  – – Of other plastics:  
3923.29.10  – – – Heat-shrinkable multi-layer or extruded bags ( "cryo-vac " 
and the like)  0 A  0  0  0  0  0  
3923.29.90  – – – Other 10  E  10  10  10  10  10  
3923.30  –  Carboys, bottles, flasks and similar articles:  
3923.30.10  – – Isothermic containers other than vacuum containers  5  E  5  5  5  5  5  
3923.30.20  – – Containers with adhesive covers, tear tab openings or perfor ­
atable closures  5 E  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 921
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3923.30.9  – – Other: 
3923.30.91  – – – Preforms for beverage containers  5  C  5  5  5  5  5  
3923.30.93  – – – Dropper-type containers, with lids incorporating safety 
strips, for the pharmaceutical industry  10 E  0  10  10  10  5  
3923.30.99  – – – Other 10  E  10  10  10  10  10  
3923.40  –  Spools, cops, bobbins and similar supports:  
3923.40.10  – – Cassettes (whether or not with cases) and spools for type ­
writer ribbons and similar spools, not incorporating ribbons  5 E  5  5  5  5  5  
3923.40.90  – – Other 0  A  0  0  0  0  0  
3923.50  –  Stoppers, lids, caps and other closures:  
3923.50.10  – – Pouring stoppers, whether or not threaded  0  A  0  0  0  0  0  
3923.50.20  – – "Roll-on " spheres, whether or not with the neck of the 
container  0 A  0  0  0  0  0  
3923.50.30  – – Threaded lids with safety strip  0  A  0  0  0  0  0  
3923.50.40  – – Dropper-type threaded lids and press-on lids with safety 
strip  10 E  0  10  10  10  5  
3923.50.90  – – Other 10  C  10  10  10  10  10  
3923.90  –  Other: 
3923.90.10  – – Moulded sheets for packing and transporting eggs  5  E  5  5  5  5  5  
3923.90.20  – – Fastenings for containers (for example for  "six-packs ") 0  A  0  0  0  0  0  
3923.90.30  – – Moulded containers and packaging for suppositories  10  E  0  10  10  10  5  
3923.90.90  – – Other 10  E  10  10  10  10  10
EN 922 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
39.24  TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD 
ARTICLES AND TOILET ARTICLES, MADE OF PLASTIC  
3924.10  –  Tableware and kitchenware:  
3924.10.10  – – Handles  5  E  5  5  5  5  5  
3924.10.90  – – Other 15  E  15  15  15  15  15  
3924.90  –  Other: 
3924.90.10  – – Teats for babies' feeding bottles  10  E  10  10  10  10  10  
3924.90.90  – – Other 15  C  15  15  15  15  15  
39.25  PLASTIC CONSTRUCTION ARTICLES, NOT ELSEWHERE 
SPECIFIED OR INCLUDED  
3925.10.00  –  Reservoirs, tanks, vats and similar containers, of a capacity 
exceeding 300 l  0 A  0  0  0  0  0  
3925.20.00  –  Doors, windows and their frames and thresholds for doors  15  E  15  15  15  15  15  
3925.30.00  –  Shutters, blinds (including Venetian blinds) and similar articles 
and parts thereof  15 E  15  15  15  15  15  
3925.90  –  Other: 
3925.90.10  – – Front plates for electrical switches and sockets  10  E  10  10  10  10  10  
3925.90.20  – – Channels and fittings therefor for electrical installations  0  A  0  0  0  0  0  
3925.90.90  – – Other 10  C  10  10  10  10  10  
39.26  OTHER ARTICLES MADE OF PLASTIC AND ARTICLES MADE 
OF OTHER MATERIALS OF HEADINGS 39.01 TO 39.14  
3926.10  –  Office or school supplies:
EN 15.12.2012 Official Journal of the European Union 923
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3926.10.10  – – Erasers  10  E  10  10  10  5  0  
3926.10.90  – – Other 15  E  15  15  15  15  15  
3926.20.00  –  Articles of apparel and clothing accessories, including gloves, 
mittens and mitts  15 E  15  15  15  15  15  
3926.30.00  –  Fittings for furniture, coachwork or the like  10  E  10  10  10  10  10  
3926.40.00  –  Statuettes and other ornaments  15  E  15  15  15  15  15  
3926.90  –  Other: 
3926.90.10  – – Accessories for general use as defined in Note 2 to Section 
XV, other than those classified in other subheadings of this 
sub-chapter  5 E  5  5  5  5  5  
3926.90.20  – – Transmission, conveyor or elevator belts or belting  0  A  0  0  0  0  0  
3926.90.30  – – Diving suits and protective masks, including bee veils for 
apiculture and ear muffs  0 A  0  0  0  0  0  
3926.90.40  – – Laboratory, hygienic or pharmaceutical articles, whether or 
not graduated or calibrated  0 A  0  0  0  0  0  
3926.90.50  – – Gaskets or seals  5  E  5  5  5  5  5  
3926.90.9  – – Other: 
3926.90.91  – – – Printed labels, metallized in a bath of aluminium and 
backed with paper  5 E  5  5  5  5  5  
3926.90.92  – – – Boot and shoe lasts  0  A  0  0  0  0  0  
3926.90.93  – – – Reflecting articles for road or safety signs  5  E  5  5  5  5  5  
3926.90.94  – – – Moulded plates with more than 200 cavities, for sowing 
seeds (seed beds)  0 A  0  0  0  0  0
EN 924 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
3926.90.99  – – – Other 15  E  15  15  15  15  15  
40.01  NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, 
CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY 
FORMS OR IN PLATES, SHEETS OR STRIPS  
4001.10.00  –  Natural rubber latex, whether or not pre-vulcanized  5  A  5  5  5  5  5  
4001.2  –  Natural rubber in other forms:  
4001.21.00  – – Smoked sheets  15  C  5  5  5  5  5  
4001.22.00  – – Technically specified natural rubber (TSNR)  15  C  5  5  5  5  5  
4001.29.00  – – Other 5  C  5  5  5  5  5  
4001.30.00  –  Balata, gutta-percha, guayule, chicle and similar natural gums  5  A  5  5  5  5  5  
40.02  SYNTHETIC RUBBER AND FACTICE DERIVED FROM OILS, IN 
PRIMARY FORMS OR IN PLATES, SHEETS OR STRIPS; 
MIXTURES OF ANY PRODUCT OF HEADING 40.01 WITH 
ANY PRODUCT OF THIS HEADING, IN PRIMARY FORMS 
OR IN PLATES, SHEETS OR STRIPS  
4002.1  –  Styrene-butadiene rubber (SBR); carboxylated styrene- 
butadiene rubber (XSBR):  
4002.11.00  – – Latex  0  A  0  0  0  0  0  
4002.19.00  – – Other 0  A  0  0  0  0  0  
4002.20.00  –  Butadiene rubber (BR)  0  A  0  0  0  0  0  
4002.3  –  Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene- 
isoprene rubber (CIIR or BIIR):  
4002.31.00  – – Isobutene-isoprene (butyl) rubber (IIR)  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 925
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4002.39.00  – – Other 0  A  0  0  0  0  0  
4002.4  –  Chloroprene (chlorobutadiene) rubber (CR):  
4002.41.00  – – Latex  0  A  0  0  0  0  0  
4002.49.00  – – Other 0  A  0  0  0  0  0  
4002.5  –  Acrylonitrile-butadiene rubber (NBR):  
4002.51.00  – – Latex  0  A  0  0  0  0  0  
4002.59.00  – – Other 0  A  0  0  0  0  0  
4002.60.00  –  Isoprene rubber (IR)  0  A  0  0  0  0  0  
4002.70.00  –  Ethylene-propylene-non-conjugated diene rubber (EPDM)  0  A  0  0  0  0  0  
4002.80.00  –  Mixtures of any product of heading 40.01 with any product 
of this heading  0 A  0  0  0  0  0  
4002.9  –  Other: 
4002.91.00  – – Latex  0  A  0  0  0  0  0  
4002.99.00  – – Other 0  A  0  0  0  0  0  
4003.00.00  RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, 
SHEETS OR STRIPS  15 E  5  5  5  5  5  
4004.00.00  WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN 
HARD RUBBER) AND POWDERS AND GRANULES 
OBTAINED THEREFROM  0 A  0  0  0  0  0  
40.05  COMPOUNDED RUBBER, UNVULCANIZED, IN PRIMARY 
FORMS OR IN PLATES, SHEETS OR STRIPS  
4005.10.00  –  Rubber compounded with carbon black or silica  0  A  0  0  0  0  0
EN 926 Official Journal of the European Union 15.12.2012
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4005.20.00  –  Solutions; dispersions other than those of subheading 
4005.10  10 E  10  10  10  10  10  
4005.9  –  Other: 
4005.91  – – Plates, sheets and strips:  
4005.91.10  – – – Synthetic rubber strips (buffer strips), of rectangular cross- 
section, of a thickness not exceeding 5 mm and a width 
not exceeding 28 cm (for filling or sticking tyre treads to 
tyre bodies)  0 A  0  0  0  0  0  
4005.91.90  – – – Other 10  E  10  10  10  10  10  
4005.99  – – Other: 
4005.99.10  – – – Chewing gum base  0  A  0  0  0  0  0  
4005.99.90  – – – Other 10  E  10  10  10  10  10  
40.06  OTHER FORMS (FOR EXAMPLE: RODS, TUBES AND PROFILE 
SHAPES) AND ARTICLES (FOR EXAMPLE: DISCS AND RINGS), 
OF UNVULCANIZED RUBBER  
4006.10.00  –  "Camel-back " strips for retreading rubber tyres  10  E  10  10  10  10  10  
4006.90.00  –  Other 15  E  5  5  5  5  5  
40.07  VULCANIZED RUBBER THREAD AND CORD  
4007.00.10  –  Thread 0  A  0  0  0  0  0  
4007.00.20  –  Cord 5  E  5  5  5  5  5  
40.08  PLATES, SHEETS, STRIPS, RODS AND PROFILE SHAPES, OF 
VULCANIZED RUBBER OTHER THAN HARD RUBBER  
4008.1  –  Of cellular rubber (alveolar):
EN 15.12.2012 Official Journal of the European Union 927
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4008.11.00  – – Plates, sheets and strips  10  E  10  10  10  10  10  
4008.19  – – Other: 
4008.19.10  – – – Profile shapes made of chloroprene (chlorobutadiene) for 
door and window gaskets or seals  15 E  5  5  5  5  5  
4008.19.90  – – – Other 10  E  10  10  10  10  10  
4008.2  –  Of non-cellular rubber:  
4008.21  – – Plates, sheets and strips:  
4008.21.10  – – – Rubber for clichés (blankets for printing cylinders)  5  E  5  5  5  5  5  
4008.21.20  – – – Of rubber mixed with pigments and soya flour  15  E  5  5  5  5  5  
4008.21.90  – – – Other 15  E  5  5  5  5  5  
4008.29  – – Other: 
4008.29.10  – – – Profile shapes made of chloroprene (chlorobutadiene) for 
door and window gaskets or seals  15 E  5  5  5  5  5  
4008.29.90  – – – Other 5  E  5  5  5  5  5  
40.09  TUBES, PIPES AND HOSES, OF VULCANIZED RUBBER OTHER 
THAN HARD RUBBER, WITH OR WITHOUT THEIR FITTINGS 
(FOR EXAMPLE: GASKETS, ELBOWS, FLANGES)  
4009.1  –  Not reinforced or otherwise combined with other materials:  
4009.11  – – Without fittings:  
4009.11.10  – – – Of an external diameter of 1,5 mm or more but no more 
than 15 mm  10 E  10  10  10  10  10  
4009.11.90  – – – Other 5  C  5  5  5  5  5
EN 928 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4009.12.00  – – With fittings  5  E  5  5  5  5  5  
4009.2  –  Reinforced or otherwise combined only with metal:  
4009.21.00  – – Without fittings  5  E  5  5  5  5  5  
4009.22.00  – – With fittings  5  E  5  5  5  5  5  
4009.3  –  Reinforced or otherwise combined only with textile material:  
4009.31.00  – – Without fittings  5  E  5  5  5  5  5  
4009.32.00  – – With fittings  5  E  5  5  5  5  5  
4009.4  –  Reinforced or otherwise combined with other materials:  
4009.41.00  – – Without fittings  5  E  5  5  5  5  5  
4009.42.00  – – With fittings  5  C  5  5  5  5  5  
40.10  CONVEYOR OR TRANSMISSION BELTS OR BELTING MADE 
OF VULCANIZED RUBBER  
4010.1  –  Conveyor belts or belting:  
4010.11.00  – – Reinforced only with metal  0  A  0  0  0  0  0  
4010.12.00  – – Reinforced only with textile material  0  A  0  0  0  0  0  
4010.19  – – Other: 
4010.19.10  – – Reinforced only with plastic  0  A  0  0  0  0  0  
4010.19.90  – – – Other 0  A  0  0  0  0  0  
4010.3  –  Transmission belts or belting:
EN 15.12.2012 Official Journal of the European Union 929
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4010.31.00  – – Endless transmission belts of trapezoidal cross-section (V- 
belts), V-ribbed, of an outside circumference exceeding 
60 cm but not exceeding 180 cm  0 A  0  0  0  0  0  
4010.32.00  – – Endless transmission belts of trapezoidal cross-section (V- 
belts), other than V-ribbed, of an outside circumference 
exceeding 60 cm but not exceeding 180 cm  0 A  0  0  0  0  0  
4010.33.00  – – Endless transmission belts of trapezoidal cross-section (V- 
belts), V-ribbed, of an outside circumference exceeding 
180 cm but not exceeding 240 cm  0 A  0  0  0  0  0  
4010.34.00  – – Endless transmission belts of trapezoidal cross-section (V- 
belts), other than V-ribbed, of an outside circumference 
exceeding 180 cm but not exceeding 240 cm  0 A  0  0  0  0  0  
4010.35.00  – – Endless synchronous belts, of an outside circumference 
exceeding 60 cm but not exceeding 150 cm  0 A  0  0  0  0  0  
4010.36.00  – – Endless synchronous belts, of an outside circumference 
exceeding 150 cm but not exceeding 198 cm  0 A  0  0  0  0  0  
4010.39.00  – – Other 0  A  0  0  0  0  0  
40.11  NEW PNEUMATIC TYRES, MADE OF RUBBER  
4011.10.00  –  Of a kind used on motor cars (including family type (break or 
station wagon) and racing cars)  15 C  5  15  15  15  5  
4011.20  –  Of a kind used on buses or lorries:  
4011.20.10  – – Radial 5  C  5  5  5  5  5  
4011.20.90  – – Other 15  C  5  15  15  15  5  
4011.30.00  –  Of a kind used on aircraft  5  E  5  5  5  5  5  
4011.40.00  –  Of a kind used on motorcycles  15  E  5  5  5  5  5
EN 930 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4011.50.00  –  Of a kind used on bicycles  0  A  0  0  0  0  0  
4011.6  –  Other, having a ' herring-bone ' or similar tread:  
4011.61.00  – – Of a kind used on agricultural or forestry vehicles and 
machines  5 C  5  5  5  5  5  
4011.62.00  – – Of a kind used on construction or industrial handling 
vehicles and machines and having a rim size not 
exceeding 61 cm  15 E  5  5  5  5  5  
4011.63.00  – – Of a kind used on construction or industrial handling 
vehicles and machines and having a rim size exceeding 
61 cm  15 C  5  5  5  5  5  
4011.69.00  – – Other 15  C  5  5  5  5  5  
4011.9  –  Other: 
4011.92.00  – – Of a kind used on agricultural or forestry vehicles and 
machines  5 E  5  5  5  5  5  
4011.93.00  – – Of a kind used on construction or industrial handling 
vehicles and machines and having a rim size not 
exceeding 61 cm  15 E  5  5  5  5  5  
4011.94.00  – – Of a kind used on construction or industrial handling 
vehicles and machines and having a rim size exceeding 
61 cm  15 E  5  5  5  5  5  
4011.99.00  – – Other 15  E  5  5  5  5  5  
40.12  RETREADED OR USED PNEUMATIC TYRES MADE OF 
RUBBER; SOLID OR CUSHION TYRES, TYRE TREADS AND 
TYRE FLAPS, MADE OF RUBBER  
4012.1  –  Retreaded (pneumatic) tyres:  
4012.11.00  – – Of a kind used on motor cars (including family type (break 
or station wagon) and racing cars)  15 C  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 931
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4012.12.00  – – Of a kind used on buses or lorries  15  E  15  15  15  15  15  
4012.13.00  – – Of a kind used on aircraft  15  E  15  15  15  15  15  
4012.19.00  – – Other 15  E  15  15  15  15  15  
4012.20.00  –  Used pneumatic tyres  15  C  15  15  15  15  15  
4012.90  –  Other: 
4012.90.10  – – Tyre treads  5  E  5  5  5  5  5  
4012.90.20  – – Tyre flaps 10  E  10  10  10  10  10  
4012.90.3  – – Solid or cushion tyres:  
4012.90.31  – – – Solid tyres, of an outside diameter not exceeding 90 cm  10  E  10  10  10  10  10  
4012.90.32  – – – Solid tyres, of an external diameter exceeding 90 cm  15  E  5  5  5  5  5  
4012.90.39  – – – Other 10  E  10  10  10  10  10  
40.13  INNER TUBES, MADE OF RUBBER  
4013.10.00  –  Of a kind used on motor cars (including family type (break or 
station wagon) and racing cars), buses or lorries  15 E  5  5  5  5  5  
4013.20.00  –  Of a kind used on bicycles  0  A  0  0  0  0  0  
4013.90  –  Other: 
4013.90.10  – – Of a kind used on motorcycles  0  A  0  0  0  0  0  
4013.90.90  – – Other 15  E  5  5  5  5  5  
40.14  HYGIENIC OR PHARMACEUTICAL ARTICLES (INCLUDING 
TEATS), OF VULCANIZED RUBBER OTHER THAN HARD 
RUBBER, WITH OR WITHOUT FITTINGS OF HARD RUBBER
EN 932 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4014.10.00  –  Sheath contraceptives  0  A  0  0  0  0  0  
4014.90.00  –  Other 10  E  10  10  10  10  10  
40.15  ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, 
INCLUDING GLOVES AND MITTENS AND MITTS, FOR ALL 
PURPOSES, OF VULCANIZED RUBBER OTHER THAN HARD 
RUBBER  
4015.1  –  Gloves, mittens and mitts:  
4015.11.00  – – Surgical  0  A  0  0  0  0  0  
4015.19.00  – – Other 15  E  15  15  15  15  15  
4015.90.00  –  Other 15  E  15  15  15  15  15  
40.16  OTHER ARTICLES OF VULCANIZED RUBBER OTHER THAN 
HARD RUBBER 
4016.10.00  –  Of cellular rubber:  15  E  15  15  15  15  15  
4016.9  –  Other: 
4016.91.00  – – Floor coverings and mats  15  E  15  15  15  15  15  
4016.92  – – Erasers:  
4016.92.10  – – – Cut to size, for pencils  0  A  0  0  0  0  0  
4016.92.90  – – – Other 10  E  10  10  10  10  0  
4016.93.00  – – Gaskets or seals  5  C  5  5  5  5  5  
4016.94.00  – – Boat and dock fenders, whether or not inflatable  15  E  5  5  5  5  5  
4016.95.00  – – Other inflatable articles  15  E  5  5  5  5  5  
4016.99  – – Other:
EN 15.12.2012 Official Journal of the European Union 933
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4016.99.10  – – – Hand tools  10  E  10  10  10  10  10  
4016.99.3  – – – Stoppers and bungs:  
4016.99.31  – – – –  Stoppers for flasks  0  A  0  0  0  0  0  
4016.99.39  – – – –  Other 5  E  5  5  5  5  5  
4016.99.90  – – – Other 15  C  5  5  5  5  5  
40.17  HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, 
INCLUDING WASTE AND SCRAP; ARTICLES OF HARD 
RUBBER  
4017.00.10  –  In blocks, lumps, plates, sheets, strips, bars, rods, profile 
shapes and tubes, pipes or hoses; waste and scrap; powder  10 E  10  10  10  10  10  
4017.00.90  –  Other 15  E  5  5  5  5  5  
41.01  RAW HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) 
OR EQUINE ANIMALS (FRESH OR SALTED, DRIED, LIMED, 
PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, 
PARCHMENT–DRESSED OR FURTHER PREPARED), WHETHER 
OR NOT DEHAIRED OR SPLIT  
4101.20  –  Whole hides and skins, of a weight per skin not exceeding 
8 kg when simply dried, 10 kg when dry-salted, or 16 kg 
when fresh, wet-salted or otherwise preserved:  
4101.20.1  –  Of bovine animals, having undergone a tanning (including 
pre-tanning) process that is reversible:  
4101.20.11  – – – Vegetable tanned, other than those with a unit surface area 
not exceeding 2,6 m2 (28 square feet)  10 E  10  10  10  10  10  
4101.20.19  – – – Other 15  E  5  5  5  5  5  
4101.20.20  – – Of equine animals, having undergone a tanning (including 
pre-tanning) process that is reversible  10 E  10  10  10  10  10  
4101.20.90  – – Other 0  A  0  0  0  0  0
EN 934 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4101.50  –  Whole hides and skins, of a weight per unit exceeding 16 kg:  
4101.50.1  –  Of bovine animals, having undergone a tanning (including 
pre-tanning) process that is reversible:  
4101.50.11  – – – Vegetable tanned, other than those with a unit surface area 
not exceeding 2,6 m2 (28 square feet)  10 E  10  10  10  10  10  
4101.50.19  – – – Other 15  E  5  5  5  5  5  
4101.50.20  – – Of equine animals, having undergone a tanning (including 
pre-tanning) process that is reversible  10 E  10  10  10  10  10  
4101.50.90  – – Other 0  A  0  0  0  0  0  
4101.90  –  Other, including butts, bends and bellies:  
4101.90.1  –  Of bovine animals, having undergone a tanning (including 
pre-tanning) process that is reversible:  
4101.90.11  – – – Vegetable tanned, other than those with a unit surface area 
not exceeding 2,6 m2 (28 square feet)  10 E  10  10  10  10  10  
4101.90.19  – – – Other 15  E  5  5  5  5  5  
4101.90.20  – – Of equine animals, having undergone a tanning (including 
pre-tanning) process that is reversible  10 E  10  10  10  10  10  
4101.90.90  – – Other 0  A  0  0  0  0  0  
41.02  RAW SKINS OF SHEEP OR LAMBS (FRESH OR SALTED, 
DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT 
NOT TANNED, PARCHMENT-DRESSED OR FURTHER 
PREPARED), WHETHER OR NOT WITH WOOL ON OR 
SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1 C) TO 
THIS CHAPTER  
4102.10.00  –  With wool on  0  A  0  0  0  0  0  
4102.2  –  Without wool on:
EN 15.12.2012 Official Journal of the European Union 935
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4102.21.00  – – Pickled  0  A  0  0  0  0  0  
4102.29  – – Other: 
4102.29.10  – – Having undergone a tanning (including pre-tanning) process 
that is reversible  5 E  5  5  5  5  5  
4102.29.90  – – – Other 0  A  0  0  0  0  0  
41.03  OTHER RAW HIDES AND SKINS (FRESH OR SALTED, DRIED, 
LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT 
TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), 
WHETHER OR NOT DEHAIRED OR SPLIT, OTHER THAN 
THOSE EXCLUDED BY NOTE 1 B) OR 1 C) TO THIS 
CHAPTER  
4103.20  –  Of reptiles:  
4103.20.10  – – Having undergone a tanning (including pre-tanning) process 
that is reversible  5 E  5  5  5  5  5  
4103.20.90  – – Other 0  A  0  0  0  0  0  
4103.30  –  Of swine:  
4103.30.10  – – Having undergone a tanning (including pre-tanning) process 
that is reversible  5 E  5  5  5  5  5  
4103.30.90  – – Other 0  A  0  0  0  0  0  
4103.90  –  Other: 
4103.90.1  – – Having undergone a tanning (including pre-tanning) process 
that is reversible:  
4103.90.11  – – – Of goats  5  E  5  5  5  5  5  
4103.90.12  – – – Of camel or dromedary  15  E  15  15  15  15  15  
4103.90.19  – – – Other 5  E  5  5  5  5  5
EN 936 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4103.90.9  – – Other: 
4103.90.91  – – – Of goats  0  A  0  0  0  0  0  
4103.90.92  – – – Of camel or dromedary  15  E  15  15  15  15  15  
4103.90.99  – – – Other 0  A  0  0  0  0  0  
41.04  TANNED OR CRUST HIDES AND SKINS OF BOVINE 
(INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT 
HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER 
PREPARED  
4104.1  –  In the wet state (including wet-blue):  
4104.11  – – Full grains, unsplit; grain splits:  
4104.11.1  – – – Whole bovine skin leather, with a unit surface area not 
exceeding 2,6 m2 (28 square feet):  
4104.11.11  – – – –  Wet-blue  0  A  0  0  0  0  0  
4104.11.19  – – – –  Other 15 E  5  5  5  5  5  
4104.11.2  – – – Other bovine (including buffalo) leather and equine leather, 
tanned or retanned but not further prepared, whether or 
not split:  
4104.11.21  – – – –  Bovine leather, vegetable pre-tanned  10  E  10  10  10  10  10  
4104.11.22  – – – –  Bovine leather, wet-blue  0  A  0  0  0  0  0  
4104.11.23  – – – –  Other bovine leather  15  E  5  5  5  5  5  
4104.11.24  – – – –  Equine leather  10  E  10  10  10  10  10  
4104.19  – – Other: 
4104.19.1  – – – Whole bovine skin leather, with a unit surface area not 
exceeding 2,6 m2 (28 square feet):
EN 15.12.2012 Official Journal of the European Union 937
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4104.19.11  – – – –  Wet-blue  0  A  0  0  0  0  0  
4104.19.19  – – – –  Other 15 E  5  5  5  5  5  
4104.19.2  – – – Other bovine leather and equine leather, tanned or 
retanned but not further prepared, whether or not split:  
4104.19.21  – – – –  Bovine leather, vegetable pre-tanned  10  E  10  10  10  10  10  
4104.19.22  – – – –  Bovine leather, wet-blue  0  A  0  0  0  0  0  
4104.19.23  – – – –  Other bovine leather  15  E  5  5  5  5  5  
4104.19.24  – – – –  Equine leather  10  E  10  10  10  10  10  
4104.4  –  In the dry state (crust):  
4104.41  – – Full grains, unsplit; grain splits:  
4104.41.10  – – – Bovine leather, with a unit surface area not exceeding 
2,6 m2 (28 square feet)  15 E  5  5  5  5  5  
4104.41.90  – – – Other 10  E  10  10  10  10  10  
4104.49  – – Other: 
4104.49.10  – – – Bovine leather, with a unit surface area not exceeding 
2,6 m2 (28 square feet)  15 E  5  5  5  5  5  
4104.49.90  – – – Other 10  E  10  10  10  10  10  
41.05  TANNED OR CRUST SKINS OF SHEEP OR LAMBS, WITHOUT 
WOOL ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER 
PREPARED  
4105.10.00  –  In the wet state (including wet-blue)  15  C  5  5  5  5  5  
4105.30.00  –  In the dry state (crust)  15  E  5  5  5  5  5
EN 938 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
41.06  TANNED OR CRUST HIDES AND SKINS OF OTHER 
ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR 
NOT SPLIT, BUT NOT FURTHER PREPARED  
4106.2  –  Of goats  
4106.21.00  – – In the wet state (including wet-blue)  15  E  5  5  5  5  5  
4106.22.00  – – In the dry state (crust)  15  E  5  5  5  5  5  
4106.3  –  Of swine:  
4106.31  – – In the wet state (including wet-blue):  
4106.31.10  – – – Wet-blue  0  A  0  0  0  0  0  
4106.31.90  – – – Other 5  E  5  5  5  5  5  
4106.32.00  – – In the dry state (crust)  5  E  5  5  5  5  5  
4106.40.00  –  Of reptiles  15  E  5  5  5  5  5  
4106.9  –  Other: 
4106.91.00  – – In the wet state (including wet-blue)  15  E  5  5  5  5  5  
4106.92.00  – – In the dry state (crust)  15  E  5  5  5  5  5  
41.07  LEATHER FURTHER PREPARED AFTER TANNING OR 
CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, 
OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, 
WITHOUT HAIR ON, WHETHER OR NOT SPLIT, OTHER 
THAN LEATHER OF HEADING 41.14
EN 15.12.2012 Official Journal of the European Union 939
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4107.1  –  Whole hides and skins:  
4107.11  – – Full grains, unsplit:  
4107.11.10  – – Bovine leather, with a unit surface area not exceeding 
2,6 m2 (28 square feet)  15 E  5  5  5  5  5  
4107.11.90  – – – Other 10  E  10  10  10  10  10  
4107.12  – – Grain splits:  
4107.12.10  – – – Bovine leather, with a unit surface area not exceeding 
2,6 m2 (28 square feet)  15 E  5  5  5  5  5  
4107.12.90  – – – Other 10  E  10  10  10  10  10  
4107.19  – – Other: 
4107.19.10  – – – Bovine leather, with a unit surface area not exceeding 
2,6 m2 (28 square feet)  15 E  5  5  5  5  5  
4107.19.90  – – – Other 10  E  10  10  10  10  10  
4107.9  –  Other, including parts:  
4107.91.00  – – Full grains, unsplit  10  E  10  10  10  10  10  
4107.92.00  – – Grain splits  10  E  10  10  10  10  10  
4107.99.00  – – Other 10  E  10  10  10  10  10  
4112.00.00  LEATHER FURTHER PREPARED AFTER TANNING OR 
CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, 
OF SHEEP OR LAMB, WITHOUT WOOL ON, WHETHER OR 
NOT SPLIT, OTHER THAN LEATHER OF HEADING 41.14  15 E  5  5  5  5  5
EN 940 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
41.13  LEATHER FURTHER PREPARED AFTER TANNING OR 
CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, 
OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, 
WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF 
HEADING 41.14  
4113.10.00  –  Of goats  15  E  5  5  5  5  5  
4113.20.00  –  Of swine  5  E  5  5  5  5  5  
4113.30.00  –  Of reptiles  15  E  5  5  5  5  5  
4113.90.00  –  Other 15  E  5  5  5  5  5  
41.14  CHAMOIS (INCLUDING OIL-COMBINED CHAMOIS) 
LEATHER; PATENT LEATHER AND PATENT LAMINATED 
LEATHER; METALLIZED LEATHER  
4114.10.00  –  Chamois (including combination chamois) leather  10  E  10  10  10  10  10  
4114.20.00  –  Patent leather and patent laminated leather; metallized leather  10  E  10  10  10  10  10  
41.15  COMPOSITION LEATHER BASED ON LEATHER OR LEATHER 
FIBRE, IN SLABS, SHEETS OR STRIPS, WHETHER OR NOT IN 
ROLLS; PARINGS AND OTHER WASTE OF LEATHER OR OF 
COMPOSITION LEATHER, NOT SUITABLE FOR THE MANU­
FACTURE OF LEATHER ARTICLES; LEATHER DUST, POWDER 
AND FLOUR  
4115.10.00  –  Composition leather based on leather or leather fibre, in slabs, 
sheets or strips, whether or not in rolls  10 E  10  10  10  10  10  
4115.20.00  –  Parings and other waste of leather or of composition leather, 
not suitable for the manufacture of leather articles; leather 
dust, powder and flour  0 A  0  0  0  0  0  
4201.00.00  SADDLERY AND HARNESS FOR ANY ANIMAL (INCLUDING 
TRACES, LEADS, KNEE-PADS, MUZZLES, SADDLE CLOTHS, 
SADDLE BAGS, DOG COATS AND THE LIKE), OF ANY 
MATERIAL  15 E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 941
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
42.02  TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVE-CASES, 
BRIEF-CASES, SCHOOL SATCHELS, SPECTACLE CASES, 
BINOCULAR CASES, CAMERA CASES, MUSICAL 
INSTRUMENT CASES, GUN CASES, HOLSTERS AND 
SIMILAR CONTAINERS; TRAVELLING-BAGS, INSULATED 
FOOD OR BEVERAGES BAGS, TOILET BAGS, RUCKSACKS, 
HANDBAGS, SHOPPING-BAGS, WALLETS, PURSES, MAP- 
CASES, CIGARETTE-CASES, TOBACCO-POUCHES, TOOL 
BAGS, SPORTS BAGS, BOTTLE-CASES, JEWELLERY BOXES, 
POWDER BOXES, CUTLERY CASES AND SIMILAR 
CONTAINERS, OF LEATHER OR OF COMPOSITION 
LEATHER, OF PLASTIC SHEETING, OF TEXTILE MATERIAL, 
OF VULCANIZED FIBRE OR OF PAPERBOARD, OR 
WHOLLY OR MAINLY COVERED WITH SUCH MATERIALS 
OR WITH PAPER  
4202.1  –  Trunks, suitcases, vanity cases, executive-cases, briefcases, 
school satchels and similar containers:  
4202.11.00  – – With outer surface of leather, composition leather or patent 
leather 15 E  15  15  15  15  15  
4202.12.00  – – With outer surface of plastic or of textile material  15  C  15  15  15  15  15  
4202.19.00  – – Other 15  E  15  15  15  15  15  
4202.2  –  Handbags, whether or not with shoulder strap, including 
those without handle:  
4202.21.00  – – With outer surface of leather, composition leather or patent 
leather 15 E  15  15  15  15  15  
4202.22.00  – – With outer surface of plastic sheeting or textile material  15  C  15  15  15  15  15  
4202.29.00  – – Other 15  E  15  15  15  15  15  
4202.3  –  Articles of a kind normally carried in the pocket or in the 
handbag: 
4202.31.00  – – With outer surface of leather, composition leather or patent 
leather 15 E  15  15  15  15  15
EN 942 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4202.32.00  – – With outer surface of plastic sheeting or textile material  15  E  15  15  15  15  15  
4202.39.00  – – Other 15  E  15  15  15  15  15  
4202.9  –  Other: 
4202.91.00  – – With outer surface of leather, composition leather or patent 
leather 15 E  15  15  15  15  15  
4202.92.00  – – With outer surface of plastic sheeting or textile material  15  E  15  15  15  15  15  
4202.99.00  – – Other 15  E  15  15  15  15  15  
42.03  ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF 
LEATHER OR OF COMPOSITION LEATHER 
4203.10  –  Articles of apparel:  
4203.10.10  – – Protective, for all trades  10  E  10  10  10  10  10  
4203.10.90  – – Other 15  E  15  15  15  15  15  
4203.2  –  Gloves, mittens and mitts:  
4203.21  – – Specially designed for use in sports:  
4203.21.10  – – – For baseball and softball  10  E  10  10  10  10  10  
4203.21.90  – – – Other 10  E  10  10  10  10  10  
4203.29  – – Other: 
4203.29.10  – – – Protective, for all trades  10  E  10  10  10  10  10  
4203.29.90  – – – Other 15  E  15  15  15  15  15  
4203.30.00  –  Belts and bandoliers  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 943
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4203.40.00  –  Other clothing accessories  15  E  15  15  15  15  15  
42.05  OTHER ARTICLES OF LEATHER OR OF COMPOSITION 
LEATHER  
4205.00.10  –  Articles for technical use of natural leather or composition 
leather 0 A  0  0  0  0  0  
4205.00.90  –  Other 15  E  15  15  15  15  15  
42.06  ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF 
GOLDBEATER'S SKIN, OF BLADDERS OR OF TENDONS 
4206.00.10  –  Catgut  0  A  0  0  0  0  0  
4206.00.90  –  Other 0  A  0  0  0  0  0  
43.01  RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND 
OTHER PIECES OR CUTTINGS, SUITABLE FOR FURRIERS' 
USE), OTHER THAN RAW HIDES AND SKINS OF HEADING 
41.01, 41.02 OR 41.03  
4301.10.00  –  Of mink, whole, with or without head, tail or paws  15  C  15  15  15  15  15  
4301.30.00  –  Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian 
and similar lamb, Indian, Chinese, Mongolian or Tibetan 
lamb, whole, with or without head, tail or paws  15 C  15  15  15  15  15  
4301.60.00  –  Of fox, whole, with or without head, tail or paws  15  C  15  15  15  15  15  
4301.80.00  –  Other furskins, whole, with or without head, tail or paws  15  C  15  15  15  15  15  
4301.90.00  –  Heads, tails, paws and other pieces or cuttings, suitable for 
furriers' use  15 C  15  15  15  15  15  
43.02  TANNED OR DRESSED FURSKINS (INCLUDING HEADS, 
TAILS, PAWS AND OTHER PIECES OR CUTTINGS), 
UNASSEMBLED, OR ASSEMBLED (WITHOUT THE 
ADDITION OF OTHER MATERIALS) OTHER THAN THOSE 
OF HEADING 43.03
EN 944 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4302.1  –  Whole skins, with or without head, tail or paws, not 
assembled:  
4302.11.00  –  Of mink  15  C  15  15  15  15  15  
4302.19.00  – – Other 15  C  15  15  15  15  15  
4302.20.00  –  Heads, tails, paws and other pieces or cuttings, not assembled  15  C  15  15  15  15  15  
4302.30.00  –  Whole skins and pieces or cuttings thereof, assembled  15  C  15  15  15  15  15  
43.03  ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND 
OTHER ARTICLES OF FUR SKIN  
4303.10.00  –  Articles of apparel and clothing accessories  15  E  15  15  15  15  15  
4303.90.00  –  Other 15  E  15  15  15  15  15  
43.04  ARTIFICIAL FUR AND ARTICLES THEREOF  
4304.00.10  –  Not made up  15  C  15  15  15  15  15  
4304.00.90  –  Other 15  C  15  15  15  15  15  
44.01  FUEL WOOD; WOOD IN CHIPS OR PARTICLES; SAWDUST 
AND WOOD WASTE AND SCRAP, WHETHER OR NOT 
AGGLOMERATED IN LOGS, BRIQUETTES, PELLETS OR 
SIMILAR FORMS  
4401.10.00  –  Fuel wood  0  A  0  0  0  0  0  
4401.2  –  Wood in chips or particles:  
4401.21.00  – – Coniferous  0  A  0  0  0  0  0  
4401.22.00  – – Non-coniferous  0  A  0  0  0  0  0  
4401.30.00  –  Sawdust and wood waste and scrap, whether or not agglom ­
erated in logs, briquettes, pellets or similar forms  0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 945
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
44.02  WOOD CHARCOAL (INCLUDING SHELL OR NUT CHAR ­
COAL), WHETHER OR NOT AGGLOMERATED 
4402.10.00  –  Of bamboo 0  A  0  0  0  0  0  
4402.90.00  –  Other 0  A  0  0  0  0  0  
44.03  WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF 
BARK OR SAPWOOD, OR ROUGHLY SQUARED  
4403.10.00  –  Treated with paint, stains, creosote or other preservatives  0  A  0  0  0  0  0  
4403.20.00  –  Other, coniferous  0  A  0  0  0  0  0  
4403.4  –  Other, of tropical wood specified in Subheading Note 1 to 
this Chapter: 
4403.41.00  – – Dark Red Meranti, Light Red Meranti and Meranti Bakau  0  A  0  0  0  0  0  
4403.49.00  – – Other 0  A  0  0  0  0  0  
4403.9  –  Other: 
4403.91.00  –  Of holm, cork and other oaks ( Quercus spp.) 0  A  0  0  0  0  0  
4403.92.00  – – Of beech ( Fagus spp.) 0  A  0  0  0  0  0  
4403.99.00  – – Other 0  A  0  0  0  0  0  
44.04  HOOPWOOD; SPLIT POLES; PILES, PICKETS AND STAKES OF 
WOOD, POINTED BUT NOT SAWN LENGTHWISE; WOODEN 
STICKS, ROUGHLY TRIMMED BUT NOT TURNED, BENT OR 
OTHERWISE WORKED, SUITABLE FOR THE MANUFACTURE 
OF WALKING-STICKS, UMBRELLAS, TOOL HANDLES OR 
THE LIKE; CHIPWOOD AND THE LIKE  
4404.10.00  –  Coniferous  0  A  0  0  0  0  0
EN 946 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4404.20.00  –  Non-coniferous  0  A  0  0  0  0  0  
4405.00.00  WOOD WOOL; WOOD FLOUR  0  A  0  0  0  0  0  
44.06  RAILWAY OR TRAMWAY SLEEPERS (CROSS-TIES) OF 
WOOD  
4406.10.00  –  Not impregnated  0  A  0  0  0  0  0  
4406.90.00  –  Other 0  A  0  0  0  0  0  
44.07  WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR 
PEELED, WHETHER OR NOT PLANED, SANDED OR END- 
JOINTED, OF A THICKNESS EXCEEDING 6 mm  
4407.10.00  –  Coniferous  5  E  5  5  5  5  5  
4407.2  –  Of tropical woods specified in Subheading Note 1 to this 
Chapter:  
4407.21.00  – – Mahogany ( Swietenia  spp.) 5  E  5  5  5  5  5  
4407.22.00  – – Virola, Imbuia and Balsa  5  E  5  5  5  5  5  
4407.25.00  – – Dark Red Meranti, Light Red Meranti and Meranti Bakau  5  E  5  5  5  5  5  
4407.26.00  – – White Lauan, White Meranti, White Seraya, Yellow Meranti 
and Alan  5 E  5  5  5  5  5  
4407.27.00  – – Sapelli 5  E  5  5  5  5  5  
4407.28.00  – – Iroko  5  E  5  5  5  5  5  
4407.29.00  – – Other 5  E  5  5  5  5  5  
4407.9  –  Other: 
4407.91.00  –  Of holm, cork and other oaks ( Quercus spp.) 5  E  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 947
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4407.92.00  – – Of beech ( Fagus spp.) 5  E  5  5  5  5  5  
4407.93.00  – – Of maple ( Acer  spp.) 5  E  5  5  5  5  5  
4407.94.00  – – Of cherry ( Prunus spp.) 5  E  5  5  5  5  5  
4407.95.00  –  Of ash ( Fraxinus spp.) 5  E  5  5  5  5  5  
4407.99.00  – – Other 5  E  5  5  5  5  5  
44.08  SHEETS FOR VENEERING (INCLUDING THOSE OBTAINED BY 
SLICING LAMINATED WOOD), FOR PLYWOOD OR FOR 
SIMILAR LAMINATED WOOD AND OTHER WOOD, SAWN 
LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT 
PLANED, SANDED, SPLICED OR END-JOINTED, OF A 
THICKNESS NOT EXCEEDING 6mm  
4408.10.00  –  Coniferous  10  E  10  10  10  10  10  
4408.3  –  Of tropical woods specified in Subheading Note 1 to this 
Chapter:  
4408.31.00  – – Dark Red Meranti, Light Red Meranti and Meranti Bakau  10  E  10  10  10  10  10  
4408.39.00  – – Other 10  E  10  10  10  10  10  
4408.90.00  –  Other 10  E  10  5  10  10  5  
44.09  WOOD (INCLUDING STRIPS AND FRIEZES FOR PARQUET 
FLOORING, NOT ASSEMBLED) CONTINUOUSLY SHAPED 
(TONGUED, GROOVED, REBATED, CHAMFERED, V- 
JOINTED, BEADED, MOULDED, ROUNDED OR THE LIKE) 
ALONG ANY OF ITS EDGES, ENDS OR FACES, WHETHER 
OR NOT PLANED, SANDED OR END-JOINTED  
4409.10.00  –  Coniferous  10  E  10  5  10  10  5  
4409.2  –  Non-coniferous:
EN 948 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4409.21.00  – – Of bamboo 10  E  10  10  10  10  10  
4409.29.00  – – Other 10  E  10  10  10  10  10  
44.10  PARTICLE BOARD, ORIENTED STRAND BOARD (OSB), AND 
SIMILAR BOARD (FOR EXAMPLE, WAFERBOARD) OF WOOD 
OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT 
AGGLOMERATED WITH RESINS OR OTHER ORGANIC 
BINDING SUBSTANCES  
4410.1  –  Of wood: 
4410.11  – – Particle board:  
4410.11.10  – – – Unworked or not further worked than sanded  10  E  10  5  10  10  5  
4410.11.20  – – – Surface covered with melamine-impregnated paper  10 E  10  5  10  10  5  
4410.11.30  – – – Surface covered with decorative laminates of plastic  10  E  10  5  10  10  5  
4410.11.90  – – – Other 10  E  10  5  10  10  5  
4410.12  – – Oriented strand board (OSB):  
4410.12.10  – – – Unworked or not further worked than sanded  10  E  10  10  10  10  10  
4410.12.90  – – – Other 10  E  10  10  10  10  10  
4410.19  – – Other: 
4410.19.1  – – – Waferboard:  
4410.19.11  – – – –  Unworked or not further worked than sanded  10  E  10  10  10  10  10  
4410.19.19  – – – –  Other 10 E  10  10  10  10  10  
4410.19.2  – – – Other, of wood:
EN 15.12.2012 Official Journal of the European Union 949
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4410.19.21  – – – –  Unworked or not further worked than sanded  10  E  10  5  10  10  5  
4410.19.22  – – – –  Surface covered with melamine-impregnated paper  10  E  10  5  10  10  5  
4410.19.23  – – – –  Surface covered with decorative laminates of plastic  10  E  10  5  10  10  5  
4410.19.29  – – – –  Other 10 E  10  5  10  10  5  
4410.90.00  –  Other 10  E  10  10  10  10  10  
44.11  FIBREBOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, 
WHETHER OR NOT BONDED WITH RESINS OR OTHER 
ORGANIC SUBSTANCES  
4411.1  –  Medium Density Fibreboard (MDF):  
4411.12  – – Of a thickness not exceeding 5 mm:  
4411.12.1  – – – Fibreboard of a density exceeding 0,5 g/cm3 but not 
exceeding 0,8 g/cm3 : 
4411.12.11  – – – –  Not mechanically worked or surface-covered  10  E  10  10  10  10  10  
4411.12.19  – – – –  Other 10 E  10  5  10  10  5  
4411.12.2  – – – Fibreboard of a density exceeding 0,35 g/cm3 but not 
exceeding 0,5 g/cm3 : 
4411.12.21  – – – –  Not mechanically worked or surface-covered  10  E  10  10  10  10  10  
4411.12.29  – – – –  Other 10 E  10  10  10  10  10  
4411.13  – – Of a thickness exceeding 5 mm but not exceeding 9 mm:  
4411.13.1  – – – Fibreboard of a density exceeding 0,5 g/cm3 but not 
exceeding 0,8 g/cm3 : 
4411.13.11  – – – –  Not mechanically worked or surface-covered  10  E  10  10  10  10  10
EN 950 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4411.13.19  – – – –  Other 10 E  10  5  10  10  5  
4411.13.2  – – – Fibreboard of a density exceeding 0,35 g/cm3 but not 
exceeding 0,5 g/cm3 : 
4411.13.21  – – – –  Not mechanically worked or surface-covered  10  E  10  10  10  10  10  
4411.13.29  – – – –  Other 10 E  10  10  10  10  10  
4411.14  – – Of a thickness exceeding 9 mm:  
4411.14.1  – – – Fibreboard of a density exceeding 0,5 g/cm3 but not 
exceeding 0,8 g/cm3 : 
4411.14.11  – – – –  Not mechanically worked or surface-covered  10  E  10  10  10  10  10  
4411.14.19  – – – –  Other 10 E  10  5  10  10  5  
4411.14.2  – – – Fibreboard of a density exceeding 0,35 g/cm3 but not 
exceeding 0,5 g/cm3 : 
4411.14.21  – – – –  Not mechanically worked or surface-covered  10  E  10  10  10  10  10  
4411.14.29  – – – –  Other 10 E  10  10  10  10  10  
4411.9  –  Other: 
4411.92  – – Of a density exceeding 0,8 g/cm3 : 
4411.92.10  – – – –  Not mechanically worked or surface-covered  10  E  10  10  10  10  10  
4411.92.90  – – – Other 10  E  10  5  10  10  5  
4411.93  – – Of a density exceeding 0,5 g/cm3 but not exceeding 
0,8 g/cm3 : 
4411.93.10  – – – –  Not mechanically worked or surface-covered  10  E  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 951
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4411.93.90  – – – Other 10  E  10  5  10  10  5  
4411.94  – – Of a density not exceeding 0,5 g/cm3 : 
4411.94.1  – – – Fibreboard of a density exceeding 0,35 g/cm3 but not 
exceeding 0,5 g/cm3 : 
4411.94.11  – – – –  Not mechanically worked or surface-covered  10  E  10  10  10  10  10  
4411.94.19  – – – –  Other 10 E  10  10  10  10  10  
4411.94.9  – – – Other: 
4411.94.91  – – – –  Not mechanically worked or surface-covered  10  E  10  10  10  10  10  
4411.94.99  – – – –  Other 10 E  10  5  10  10  5  
44.12  PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED 
WOOD  
4412.10  –  Of bamboo: 
4412.10.1  – – Plywood consisting solely of sheets of wood, each ply not 
exceeding 6 mm thickness:  
4412.10.11  – – – With at least one outer ply of a tropical wood specified in 
Subheading Note 1 to this Chapter  10 E  10  10  10  10  10  
4412.10.12  – – – Other, with at least one outer ply of non-coniferous wood  10  E  10  10  10  10  10  
4412.10.19  – – – Other 10  E  10  10  10  10  10  
4412.10.2  – – Other, with at least one outer ply of non-coniferous wood:  
4412.10.21  – – – With at least one ply of a tropical wood specified in 
Subheading Note 1 to this Chapter  10 E  10  10  10  10  10  
4412.10.22  – – – Other, containing at least one layer of particle board  10  E  10  10  10  10  10
EN 952 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4412.10.29  – – – Other 10  E  10  10  10  10  10  
4412.10.9  – – Other: 
4412.10.91  – – – With at least one ply of a tropical wood specified in 
Subheading Note 1 to this Chapter  10 E  10  10  10  10  10  
4412.10.92  – – – Other, containing at least one layer of particle board  10  E  10  10  10  10  10  
4412.10.99  – – – Other 10  E  10  10  10  10  10  
4412.3  –  Other plywood consisting solely of sheets of wood (other 
than bamboo), each ply not exceeding 6 mm thickness:  
4412.31.00  – – With at least one outer ply of a tropical wood specified in 
Subheading Note 1 to this Chapter  10 E  10  10  10  10  10  
4412.32.00  – – Other, with at least one outer ply of non-coniferous wood  10  E  10  10  10  10  10  
4412.39.00  – – Other 10  E  10  10  10  10  10  
4412.9  –  Other: 
4412.94  – – Blockboard, laminboard and battenboard (with core 
composed of plates, slats or strips):  
4412.94.1  – – – Other, with at least one outer ply of non-coniferous wood:  
4412.94.11  – – – –  With at least one ply of a tropical wood specified in 
Subheading Note 1 to this Chapter  10 E  10  10  10  10  10  
4412.94.12  – – – –  Other, containing at least one layer of particle board  10  E  10  10  10  10  10  
4412.94.19  – – – –  Other 10 E  10  10  10  10  10  
4412.94.9  – – – Other:
EN 15.12.2012 Official Journal of the European Union 953
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4412.94.91  – – – –  With at least one ply of a tropical wood specified in 
Subheading Note 1 to this Chapter  10 E  10  10  10  10  10  
4412.94.92  – – – –  Other, containing at least one layer of particle board  10  E  10  10  10  10  10  
4412.94.99  – – – –  Other 10 E  10  10  10  10  10  
4412.99  – – Other: 
4412.99.1  – – – Other, with at least one outer ply of non-coniferous wood:  
4412.99.11  – – – –  With at least one ply of a tropical wood specified in 
Subheading Note 1 to this Chapter  10 E  10  10  10  10  10  
4412.99.12  – – – –  Other, containing at least one layer of particle board  10  E  10  10  10  10  10  
4412.99.19  – – – –  Other 10 E  10  10  10  10  10  
4412.99.9  – – – Other: 
4412.99.91  – – – –  With at least one ply of a tropical wood specified in 
Subheading Note 1 to this Chapter  10 E  10  10  10  10  10  
4412.99.92  – – – –  Other, containing at least one layer of particle board  10  E  10  10  10  10  10  
4412.99.99  – – – –  Other 10 E  10  10  10  10  10  
4413.00.00  DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS OR PROFILE 
SHAPES  10 E  10  10  10  10  10  
4414.00.00  WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, 
MIRRORS OR SIMILAR OBJECTS  15 E  15  15  15  15  15  
44.15  PACKING CASES, BOXES, CRATES, DRUMS AND SIMILAR 
PACKINGS, OF WOOD; CABLE-DRUMS OF WOOD; 
PALLETS, BOX PALLETS AND OTHER LOAD BOARDS, OF 
WOOD; PALLET COLLARS, OF WOOD
EN 954 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4415.10  –  Cases, boxes, crates, drums and similar packings; cable-drums:  
4415.10.10  – – Cable-drums  10  E  10  10  10  10  10  
4415.10.90  – – Other 10  E  10  10  10  10  10  
4415.20.00  –  Pallets, box pallets and other load boards; pallet collars  10  E  10  10  10  10  10  
44.16  CASKS, BARRELS, VATS, TUBS AND OTHER COOPERS' 
PRODUCTS AND PARTS THEREOF, OF WOOD, INCLUDING 
STAVES  
4416.00.10  –  Casks, drums and barrels, whether or not reinforced, and 
parts thereof  10 E  10  10  10  10  10  
4416.00.90  –  Other 10  E  10  10  10  10  10  
4417.00.00  TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR BRUSH 
BODIES AND HANDLES, OF WOOD; BOOT OR SHOE LASTS 
AND TREES, OF WOOD  10 E  10  0  10  10  10  
44.18  BUILDERS' JOINERY AND CARPENTRY OF WOOD, 
INCLUDING CELLULAR WOOD PANELS, ASSEMBLED 
PARQUET PANELS AS FLOOR COVERING, SHINGLES AND 
SHAKES  
4418.10.00  –  Windows, French windows and their frames  15  E  15  15  15  15  15  
4418.20.00  –  Doors and their frames and thresholds  15  E  15  15  15  15  15  
4418.40.00  –  Shuttering for concrete  15  E  15  15  15  15  15  
4418.50.00  –  Shingles and shakes  15  E  15  15  15  15  15  
4418.60.00  –  Posts and beams  15  E  15  15  15  15  15  
4418.7  –  Assembled flooring panels:  
4418.71.00  – – For mosaic floors  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 955
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4418.72.00  – – Other, multilayer  15  E  15  15  15  15  15  
4418.79.00  – – Other 15  E  15  15  15  15  15  
4418.90  –  Other: 
4418.90.10  – – Cellular boards (alveolar), whether or not covered  15  E  15  15  15  15  15  
4418.90.90  – – Other 15  E  15  15  15  15  15  
4419.00.00  TABLEWARE AND KITCHENWARE, OF WOOD 15  E  15  15  15  15  15  
44.20  WOOD MARQUETRY AND INLAID WOOD; CASKETS AND 
CASES FOR JEWELLERY OR CUTLERY, AND SIMILAR 
ARTICLES, OF WOOD; STATUETTES AND OTHER ORNA ­
MENTS, OF WOOD; WOODEN ARTICLES OF FURNITURE 
NOT FALLING IN CHAPTER 94  
4420.10.00  –  Statuettes and other ornaments, of wood  15  E  15  15  15  15  15  
4420.90  –  Other: 
4420.90.10  – – Wood marquetry and inlaid wood  15  E  15  15  15  15  15  
4420.90.90  – – Other 15  E  15  15  15  15  15  
44.21  OTHER ARTICLES OF WOOD 
4421.10.00  –  Clothes hangers  15  E  15  15  15  15  15  
4421.90  –  Other: 
4421.90.10  – – Spools, cops, bobbins, sewing thread reels and the like, of a 
kind used for reeling textile yarns or fabrics  0 A  0  0  0  0  0  
4421.90.20  – – Match splints  15  E  5  5  5  5  5
EN 956 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4421.90.90  – – Other 15  E  15  15  15  15  15  
45.01  NATURAL CORK, RAW OR SIMPLY PREPARED; WASTE 
CORK; CRUSHED, GRANULATED OR GROUND CORK  
4501.10.00  –  Natural cork, raw or simply prepared  0  A  0  0  0  0  0  
4501.90.00  –  Other 0  A  0  0  0  0  0  
4502.00.00  NATURAL CORK, DEBACKED OR ROUGHLY SQUARED, OR 
IN SQUARE OR RECTANGULAR BLOCKS, PLATES, SHEETS 
OR STRIP, (INCLUDING SHARP-EDGED BLANKS FOR 
CORKS OR STOPPERS)  0 A  0  0  0  0  0  
45.03  ARTICLES OF NATURAL CORK  
4503.10.00  –  Corks and stoppers  0  A  0  0  0  0  0  
4503.90.00  –  Other 0  A  0  0  0  0  0  
45.04  AGGLOMERATED CORK (WITH OR WITHOUT A BINDING 
SUBSTANCE) AND ARTICLES OF AGGLOMERATED CORK  
4504.10.00  –  Blocks, plates, sheets and strips; tiles and similar wall 
coverings of any shape; solid cylinders, including discs  0 A  0  0  0  0  0  
4504.90.00  –  Other 0  A  0  0  0  0  0  
46.01  PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, 
WHETHER OR NOT ASSEMBLED INTO STRIPS; PLAITING 
MATERIALS, PLAITS AND SIMILAR PRODUCTS OF 
PLAITING MATERIALS, BOUND TOGETHER IN PARALLEL 
STRANDS OR WOVEN, IN SHEET FORM, WHETHER OR 
NOT BEING FINISHED (FOR EXAMPLE MATS, MATTING, 
SCREENS)  
4601.2  –  Mats, matting and screens of vegetable materials  
4601.21.00  – – Of bamboo 15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 957
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4601.22.00  – – Of cane (rattan)  15  E  15  15  15  15  15  
4601.29.00  – – Other 15  E  15  15  15  15  15  
4601.9  –  Other: 
4601.92.00  – – Of bamboo 15  E  15  15  15  15  15  
4601.93.00  – – Of cane (rattan)  15  E  15  15  15  15  15  
4601.94.00  – – Of other vegetable materials  15  E  15  15  15  15  15  
4601.99.00  – – Other 15  E  15  15  15  15  15  
46.02  BASKETWORK, WICKERWORK AND OTHER ARTICLES, 
MADE DIRECTLY OR TO SHAPE FROM PLAITING 
MATERIALS OR MADE UP FROM GOODS OF HEADING 
46.01; ARTICLES OF LOOFAH  
4602.1  –  Of vegetable materials:  
4602.11.00  – – Of bamboo 15  E  15  15  15  15  15  
4602.12.00  – – Of cane (rattan)  15  E  15  15  15  15  15  
4602.19.00  – – Other 15  E  15  15  15  15  15  
4602.90.00  –  Other 15  E  15  15  15  15  15  
4701.00.00  MECHANICAL WOOD PULP  0  A  0  0  0  0  0  
4702.00.00  CHEMICAL WOOD PULP, DISSOLVING GRADES  0  A  0  0  0  0  0  
47.03  CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHER 
THAN DISSOLVING GRADES  
4703.1  –  Unbleached:
EN 958 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4703.11.00  – – Coniferous  0  A  0  0  0  0  0  
4703.19.00  – – Non-coniferous  0  A  0  0  0  0  0  
4703.2  –  Semi-bleached or bleached:  
4703.21.00  – – Coniferous  0  A  0  0  0  0  0  
4703.29.00  – – Non-coniferous  0  A  0  0  0  0  0  
47.04  CHEMICAL WOOD PULP, SULPHITE, OTHER THAN 
DISSOLVING GRADES  
4704.1  –  Unbleached:  
4704.11.00  – – Coniferous  0  A  0  0  0  0  0  
4704.19.00  – – Non-coniferous  0  A  0  0  0  0  0  
4704.2  –  Semi-bleached or bleached:  
4704.21.00  – – Coniferous  0  A  0  0  0  0  0  
4704.29.00  – – Non-coniferous  0  A  0  0  0  0  0  
4705.00.00  WOOD PULP OBTAINED BY A COMBINATION OF MECH­
ANICAL AND CHEMICAL PULPING PROCESSES  0 A  0  0  0  0  0  
47.06  PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND 
SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS 
CELLULOSIC MATERIAL  
4706.10.00  –  Cotton linters pulp  0  A  0  0  0  0  0  
4706.20.00  –  Pulps of fibres derived from recovered (waste and scrap) paper 
or paperboard 0 A  0  0  0  0  0  
4706.30  –  Other, of bamboo:
EN 15.12.2012 Official Journal of the European Union 959
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4706.30.10  – – Mechanical pulps 0  A  0  0  0  0  0  
4706.30.20  – – Chemical pulps 0  A  0  0  0  0  0  
4706.30.30  – – Semi-chemical pulps  0  A  0  0  0  0  0  
4706.9  –  Other: 
4706.91.00  – – Mechanical 0  A  0  0  0  0  0  
4706.92.00  – – Chemical 0  A  0  0  0  0  0  
4706.93.00  – – Semi-chemical  0  A  0  0  0  0  0  
47.07  RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD  
4707.10.00  –  Of unbleached kraft paper or paperboard or of corrugated 
paper or paperboard  0 A  0  0  0  0  0  
4707.20.00  –  Of other paper or paperboard made mainly of bleached 
chemical pulp, not coloured in the mass  0 A  0  0  0  0  0  
4707.30.00  –  Of paper or paperboard made mainly of mechanical pulp (for 
example newspapers, journals and similar printed matter)  0 A  0  0  0  0  0  
4707.90.00  –  Other, including unsorted waste and scrap  0  A  0  0  0  0  0  
4801.00.00  NEWSPRINT, IN ROLLS OR SHEETS  0  A  0  0  0  0  0  
48.02  UNCOATED PAPER AND PAPERBOARD, OF A KIND USED 
FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, 
AND NON-PERFORATED PUNCH-CARD AND PUNCH TAPE 
PAPER, IN ROLLS OR SQUARE OR RECTANGULAR SHEETS, 
OF ANY SIZE OTHER THAN PAPER OF HEADING 48.01 OR 
48.03; HAND-MADE PAPER AND PAPERBOARD (SHEET BY 
SHEET)
EN 960 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4802.10.00  –  Hand-made paper and paperboard (sheet by sheet)  0  A  0  0  0  0  0  
4802.20.00  –  Paper and paperboard of a kind used as a base for photo ­
sensitive, heat-sensitive or electro-sensitive paper or paper ­
board  0 A  0  0  0  0  0  
4802.40.00  –  Wallpaper base 0  A  0  0  0  0  0  
4802.5  –  Other paper and paperboard, not containing fibres obtained 
by a mechanical or chemi-mechanical process or of which not 
more than 10 % by weight of the total fibre content consists 
of such fibres:  
4802.54  – – Weighing less than 40 g/m2 : 
4802.54.10  – – – In strips or rolls of a width exceeding 150 mm or in sheets 
with one side exceeding 360 mm and the other side 
exceeding 150 mm in the unfolded state  0 A  0  0  0  0  0  
4802.54.20  – – – In strips or rolls, of a width not exceeding 150 mm or in 
sheets with one side not exceeding 360 mm and the other 
side not exceeding 150 mm  10 E  10  10  10  10  10  
4802.54.30  – – – Carbonising base paper  0  A  0  0  0  0  0  
4802.54.90  – – – Other 10  C  10  10  10  10  10  
4802.55  – – Weighing 40 g/m2 or more but not more than 150 g/m2 , in 
rolls: 
4802.55.1  – – – Bond register paper of a width exceeding 150 mm:  
4802.55.11  – – – –  Weighing 40 g/m2 or more but not more than 60 g/m2 0 A  0  0  0  0  0  
4802.55.12  – – – –  Weighing 60 g/m2 or more but not more than 80 g/m2 
and of a width of 559 mm or more  0 A  0  0  0  0  0  
4802.55.19  – – – –  Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 961
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4802.55.20  – – – Bond register paper of a width not exceeding 150 mm  10  E  10  10  10  10  10  
4802.55.3  – – – Bond (apart from Bond register) and  "ledger " papers, 
whether or not for duplication or photocopying:  
4802.55.31  – – – –  Of a width exceeding 150 mm but not exceeding 
559 mm  0 A  0  0  0  0  0  
4802.55.32  – – – –  Weighing more than 40 g/m2 but not more than 
80 g/m2 , of a width of 559 mm or more  0 A  0  0  0  0  0  
4802.55.39  – – – –  Other 10 C  10  10  10  10  10  
4802.55.40  – – – Carbonising base paper:  0  A  0  0  0  0  0  
4802.55.9  – – – Other: 
4802.55.91  – – – –  Of a width exceeding 150 mm  0  A  0  0  0  0  0  
4802.55.99  – – – –  Other 10 E  10  10  10  10  10  
4802.56  – – Weighing 40 g/m2 or more but not more than 150 g/m2 , in 
sheets with one side not exceeding 435 mm and the other 
side not exceeding 297 mm, in the unfolded state:  
4802.56.1  – – – Bond register paper in sheets with one side exceeding 
360 mm and the other side exceeding 150 mm:  
4802.56.11  – – – –  Weighing 40 g/m2 or more but not more than 60 g/m2 0 A  0  0  0  0  0  
4802.56.19  – – – –  Other 0  A  0  0  0  0  0  
4802.56.20  – – – Bond register paper in sheets with one side not exceeding 
360 mm and the other side not exceeding 150 mm  10 E  10  10  10  10  10  
4802.56.3  – – – Bond (apart from Bond register) and  "ledger " papers, 
whether or not for duplication or photocopying:
EN 962 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4802.56.31  – – – –  In sheets with one side exceeding 360 mm and the other 
side exceeding 150 mm  0 A  0  0  0  0  0  
4802.56.39  – – – –  Other 10 C  10  10  10  10  10  
4802.56.40  – – – Carbonising base paper:  0  A  0  0  0  0  0  
4802.56.9  – – – Other: 
4802.56.91  – – – –  in sheets with one side exceeding 360 mm and the other 
side exceeding 150 mm  0 A  0  0  0  0  0  
4802.56.99  – – – –  Other 10 C  10  10  10  10  10  
4802.57  – – Other, weighing 40 g/m2 or more but no more than 
150 g/m2 : 
4802.57.1  – – – Bond register paper:  
4802.57.11  – – – –  In sheets with one side exceeding 435 mm and the other 
side exceeding 297 mm or in strips of a width exceeding 
150 mm, weighing 40 g/m2 or more but not more than 
60 g/m2 0 A  0  0  0  0  0  
4802.57.12  – – – –  In strips of a width not exceeding 150 mm  10  E  10  10  10  10  10  
4802.57.19  – – – –  Other 0  A  0  0  0  0  0  
4802.57.2  – – – Bond (apart from Bond register) and  "ledger " papers, 
whether or not for duplication or photocopying:  
4802.57.21  – – – –  In sheets with one side exceeding 435 mm and the other 
side exceeding 297 mm or in strips of a width exceeding 
150 mm  0 A  0  0  0  0  0  
4802.57.22  – – – –  In strips of a width not exceeding 150 mm  10  E  10  10  10  10  10  
4802.57.29  – – – –  Other 10 C  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 963
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4802.57.30  – – – Carbonising base paper:  0  A  0  0  0  0  0  
4802.57.9  – – – Other: 
4802.57.91  – – – –  In sheets with one side exceeding 435 mm and the other 
side exceeding 297 mm or in strips of a width exceeding 
150 mm  0 A  0  0  0  0  0  
4802.57.92  – – – –  In strips of a width not exceeding 150 mm  10  E  10  10  10  10  10  
4802.57.99  – – – –  Other 10 E  10  10  10  10  10  
4802.58  – – Weighing more than 150 g/m2 : 
4802.58.1  – – – Multilayer (including Bristol, Manila and Index), weighing 
no more than 300 g/m2 : 
4802.58.11  – – – In strips or rolls of a width exceeding 150 mm but not 
exceeding 559 mm or in sheets with one side exceeding 
360 mm and the other side exceeding 150 mm, in the 
unfolded state  0 A  0  0  0  0  0  
4802.58.12  – – – –  In strips or rolls of a width of 559 mm or more  0  A  0  0  0  0  0  
4802.58.19  – – – –  Other 10 E  10  10  10  10  10  
4802.58.20  – – – Carbonising base paper:  0  A  0  0  0  0  0  
4802.58.9  – – – Other: 
4802.58.91  – – – –  In strips or rolls of a width exceeding 150 mm, or in 
sheets with one side exceeding 360 mm and the other 
side exceeding 150 mm, in the unfolded state  0 A  0  0  0  0  0  
4802.58.99  – – – –  Other 10 E  10  10  10  10  10
EN 964 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4802.6  –  Other paper and paperboard, of which more than 10 % by 
weight of the total fibre content consists of fibres obtained by 
a mechanical or chemi-mechanical process:  
4802.61  – – In rolls:  
4802.61.1  – – – Of a width exceeding 150 mm:  
4802.61.11  – – – –  Of a width of 559 mm or more  0  A  0  0  0  0  0  
4802.61.19  – – – –  Other 0  A  0  0  0  0  0  
4802.61.20  – – – Of a width not exceeding 150 mm  10  E  10  10  10  10  10  
4802.61.30  – – – Carbonising base paper  0  A  0  0  0  0  0  
4802.62  – – In sheets with one side not exceeding 435 mm and the 
other side not exceeding 297 mm in the unfolded state:  
4802.62.10  – – – In sheets with one side exceeding 360 mm and the other 
side exceeding 150 mm  0 A  0  0  0  0  0  
4802.62.20  – – – In sheets with one side not exceeding 360 mm and the 
other side not exceeding 150 mm  10 E  10  10  10  10  10  
4802.62.30  – – – Carbonising base paper  0  A  0  0  0  0  0  
4802.62.90  – – – Other 10  C  10  10  10  10  10  
4802.69  – – Other: 
4802.69.10  – – – In sheets with one side exceeding 435 mm and the other 
side exceeding 297 mm or in strips of a width exceeding 
150 mm  0 A  0  0  0  0  0  
4802.69.20  – – – Carbonising base paper  0  A  0  0  0  0  0  
4802.69.90  – – – Other 10  E  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 965
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4803.00.00  TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN 
STOCK AND SIMILAR PAPER OF A KIND USED FOR 
HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE 
WADDING AND WEBS OF CELLULOSE FIBRES, WHETHER 
OR NOT CREPED, CRINKLED, EMBOSSED, PERFORATED, 
SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, 
IN ROLLS OR SHEETS  10 G  10  10  10  10  10  
48.04  UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS 
OR SHEETS, OTHER THAN THAT OF HEADINGS 48.02 OR 
48.03  
4804.1  –  Kraftliner paper and paperboard used for covers:  
4804.11.00  – – Unbleached  0  A  0  0  0  0  0  
4804.19.00  – – Other 0  A  0  0  0  0  0  
4804.2  –  Sack kraft paper:  
4804.21.00  – – Unbleached  0  A  0  0  0  0  0  
4804.29.00  – – Other 0  A  0  0  0  0  0  
4804.3  –  Other kraft paper and paperboard weighing 150 g/m2 or less:  
4804.31  – – Unbleached:  
4804.31.10  – – – Match paper  0  A  0  0  0  0  0  
4804.31.90  – – – Other 10  E  10  10  10  10  10  
4804.39  – – Other: 
4804.39.10  – – – Match paper:  0  A  0  0  0  0  0  
4804.39.20  – – – Other, weighing not more than 100 g/m2 10 E  10  10  10  10  10
EN 966 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4804.39.90  – – – Other 0  A  0  0  0  0  0  
4804.4  –  Other kraft paper and paperboard weighing more than 
150 g/m2 but less than 225 g/m2 : 
4804.41.00  – – Unbleached  10  E  10  10  10  10  10  
4804.42.00  – – Bleached uniformly throughout the mass and of which more 
than 95 % by weight of the total fibre content consists of 
wood fibres obtained by a chemical process  0 A  0  0  0  0  0  
4804.49.00  – – Other 0  A  0  0  0  0  0  
4804.5  –  Other kraft paper and paperboard weighing 225 g/m2 or 
more: 
4804.51.00  – – Unbleached  0  A  0  0  0  0  0  
4804.52.00  – – Bleached uniformly throughout the mass and of which more 
than 95 % by weight of the total fibre content consists of 
wood fibres obtained by a chemical process  0 A  0  0  0  0  0  
4804.59.00  – – Other 0  A  0  0  0  0  0  
48.05  OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS 
OR SHEETS, NOT FURTHER WORKED OR PROCESSED 
THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER  
4805.1  –  Fluting paper:  
4805.11.00  – – Semi-chemical fluting paper  0  A  0  0  0  0  0  
4805.12.00  – – Straw fluting paper  0  A  0  0  0  0  0  
4805.19.00  – – Other 0  A  0  0  0  0  0  
4805.2  –  Testliner (recycled liner board):  
4805.24.00  – – Weighing not more than150 g/m2 0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 967
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4805.25  – – Weighing more than 150 g/m2 : 
4805.25.10  – – – Grey paper board weighing more than 300 g/m2 10 E  10  10  10  10  10  
4805.25.90  – – – Other 0  A  0  0  0  0  0  
4805.30.00  –  Sulphite wrapping paper  0  A  0  0  0  0  0  
4805.40.00  –  Filter paper and paperboard  0  A  0  0  0  0  0  
4805.50.00  –  Felt paper and felt paperboard; wool paper and wool paper ­
board 0 A  0  0  0  0  0  
4805.9  –  Other: 
4805.91.00  – – Weighing not more than 150 g/m2 0 A  0  0  0  0  0  
4805.92.00  – – Weighing more than 150 g/m2 but less than 225 g/m2 0 A  0  0  0  0  0  
4805.93  – – Weighing 225 g/m2 of more:  
4805.93.10  – – – Paperboard for structures, not impregnated  5  E  5  5  5  5  5  
4805.93.90  – – – Other 0  A  0  0  0  0  0  
48.06  PARCHMENT PAPER AND PAPERBOARD, GREASEPROOF 
PAPER, TRACING PAPERS AND GLASSINE AND OTHER 
GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN 
ROLLS OR IN SHEETS  
4806.10.00  –  Parchment paper and paperboard (Vegetable parchment)  0  A  0  0  0  0  0  
4806.20.00  –  Greaseproof papers 0  A  0  0  0  0  0  
4806.30.00  –  Tracing papers  0  A  0  0  0  0  0
EN 968 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4806.40.00  –  Glassine and other glazed transparent or translucent papers  0  A  0  0  0  0  0  
48.07  COMPOSITE PAPER AND PAPERBOARD MADE BY STICKING 
FLAT LAYERS OF PAPER OR PAPERBOARD TOGETHER 
WITH AN ADHESIVE NOT SURFACE-COATED OR IMPREG ­
NATED, WHETHER OR NOT INTERNALLY REINFORCED, IN 
ROLLS OR SHEETS  
4807.00.10  –  Duplex or triplex paperboard weighing more than 300 g/m2 10 E  10  10  10  10  10  
4807.00.90  –  Other 0  A  0  0  0  0  0  
48.08  PAPER AND PAPERBOARD, CORRUGATED (WITH OR 
WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, 
CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR 
SHEETS, OTHER THAN PAPER OF THE KIND DESCRIBED 
IN HEADING 48.03  
4808.10.00  –  Corrugated paper and paperboard, whether or not perforated  10  E  10  10  10  10  10  
4808.20.00  –  Sack kraft paper, creped or crinkled, whether or not 
embossed or perforated  10 E  10  10  10  10  10  
4808.30.00  –  Other kraft paper, creped or crinkled, whether or not 
embossed or perforated  10 E  10  10  10  10  10  
4808.90.00  –  Other 0  A  0  0  0  0  0  
48.09  CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING 
OR TRANSFER PAPERS (INCLUDING COATED OR 
IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR 
OFFSET PLATES), WHETHER OR NOT PRINTED, IN ROLLS 
OR SHEETS  
4809.20.00  –  Self-copy paper 0  A  0  0  0  0  0  
4809.90  –  Other: 
4809.90.10  – – Carbon or similar copying papers  5  E  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 969
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4809.90.90  – – Other 0  A  0  0  0  0  0  
48.10  PAPER AND PAPERBOARD, COATED ON ONE OR BOTH 
SIDES WITH KAOLIN (CHINA CLAY) OR OTHER 
INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, 
AND WITH NO OTHER COATING, WHETHER OR NOT 
SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, 
IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) 
SHEETS OF ANY SIZE  
4810.1  –  Paper and paperboard of a kind used for writing, printing or 
other graphic purposes, not containing fibres obtained by a 
mechanical or chemi-mechanical process or of which not 
more than 10 % by weight of the total fibre content 
consists of such fibres:  
4810.13  – – In rolls:  
4810.13.1  – – – Metallised paper weighing 150 g/m2 or less  
4810.13.11  – – – –  Not printed, in rolls of a width exceeding 150 mm  0  A  0  0  0  0  0  
4810.13.12  – – – –  Not printed, in rolls of a width not exceeding 150 mm  5  E  5  5  5  5  5  
4810.13.13  – – – –  Printed, whether or not embossed or perforated  10  G  10  10  10  10  10  
4810.13.2  – – – Metallised paper weighing more than 150 g/m2 : 
4810.13.21  – – – –  Not printed  5  E  5  5  5  5  5  
4810.13.22  – – – –  Printed, whether or not embossed or perforated  10  G  10  10  10  10  10  
4810.13.30  – – – Graph paper for recording apparatus  0  A  0  0  0  0  0  
4810.13.9  – – – Other, whether or not printed, embossed or perforated:  
4810.13.91  – – – –  In rolls of a width exceeding 150 mm  0  A  0  0  0  0  0  
4810.13.92  – – – –  In rolls of a width not exceeding 150 mm  10  E  10  10  10  10  10
EN 970 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4810.14  – – In sheets with one side not exceeding 435 mm and the 
other side not exceeding 297 mm, in the unfolded state:  
4810.14.1  – – – Metallised paper weighing 150 g/m2 or less  
4810.14.11  – – – –  Not printed, in sheets with one side exceeding 360 mm 
and the other side exceeding 150 mm  0 A  0  0  0  0  0  
4810.14.12  – – – –  Not printed, in sheets with one side not exceeding 
360 mm and the other side not exceeding 150 mm  5 E  5  5  5  5  5  
4810.14.13  – – – –  Printed, whether or not embossed or perforated  10  G  10  10  10  10  10  
4810.14.19  – – – –  Other 5  E  5  5  5  5  5  
4810.14.2  – – – Metallised paper weighing more than 150 g/m2 : 
4810.14.21  – – – –  Not printed  5  E  5  5  5  5  5  
4810.14.22  – – – –  Printed, whether or not embossed or perforated  10  E  10  10  10  10  10  
4810.14.30  – – – Graph paper for recording apparatus  0  A  0  0  0  0  0  
4810.14.9  – – – Other, whether or not printed, embossed or perforated:  
4810.14.91  – – – –  "Endless" paper  15  E  15  15  15  15  15  
4810.14.92  – – – –  Other, in sheets with one side exceeding 360 mm and the 
other side exceeding 150 mm  0 A  0  0  0  0  0  
4810.14.93  – – – –  Other, in sheets with one side not exceeding 360 mm 
and the other side not exceeding 150 mm  10 E  10  10  10  10  10  
4810.14.99  – – – –  Other 10 E  10  10  10  10  10  
4810.19  – – Other: 
4810.19.1  – – – In sheets with one side exceeding 435 mm and the other 
side exceeding 297 mm, in the unfolded state:
EN 15.12.2012 Official Journal of the European Union 971
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4810.19.11  – – – Metallised paper weighing 150 g/m2 or less, not printed  0  A  0  0  0  0  0  
4810.19.12  – – – –  Metallised paper weighing more than 150 g/m2 , not 
printed  5 E  5  5  5  5  5  
4810.19.13  – – – –  Metallised paper, printed  10  E  10  10  10  10  10  
4810.19.19  – – – –  Other 0  A  0  0  0  0  0  
4810.19.2  – – – In strips of a width exceeding 150 mm:  
4810.19.21  – – – –  Metallised paper weighing 150 g/m2 or less, not printed  0  A  0  0  0  0  0  
4810.19.22  – – – –  Metallised paper weighing more than 150 g/m2 , not 
printed  5 E  5  5  5  5  5  
4810.19.23  – – – –  Metallised paper, printed  10  E  10  10  10  10  10  
4810.19.29  – – – –  Other 0  A  0  0  0  0  0  
4810.19.3  – – – –  In strips of a width not exceeding 150 mm:  
4810.19.31  – – – –  Metallised paper, not printed  5  E  5  5  5  5  5  
4810.19.32  – – – –  Metallised paper, printed, whether or not embossed or 
perforated  10 E  10  10  10  10  10  
4810.19.33  – – – –  Graph paper for recording apparatus  0  A  0  0  0  0  0  
4810.19.39  – – – –  Other 10 E  10  10  10  10  10  
4810.2  –  Paper and paperboard of a kind used for writing, printing or 
other graphic purposes, of which more than 10 % by weight 
of the total fibre content consists of fibres obtained by a 
mechanical or chemi-mechanical process:  
4810.22  – – Light-weight coated paper (LWC):
EN 972 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4810.22.1  – – – In strips or rolls of a width exceeding 150 mm or in sheets 
with one side exceeding 360 mm and the other side 
exceeding 150 mm, in the unfolded state:  
4810.22.11  – – – –  Graph paper for recording apparatus  0  A  0  0  0  0  0  
4810.22.12  – – – –  Other, not printed  0  A  0  0  0  0  0  
4810.22.13  – – – –  Other, printed  10  E  10  10  10  10  10  
4810.22.2  – – – In strips or rolls of a width not exceeding 150 mm or in 
sheets with one side not exceeding 360 mm and the other 
side not exceeding 150 mm:  
4810.22.21  – – – –  Graph paper for recording apparatus  0  A  0  0  0  0  0  
4810.22.29  – – – –  Other 10 E  10  10  10  10  10  
4810.22.90  – – – Other 10  E  10  10  10  10  10  
4810.29  – – Other: 
4810.29.1  – – – In strips or rolls of a width exceeding 150 mm or in sheets 
with one side exceeding 360 mm and the other side 
exceeding 150 mm, in the unfolded state:  
4810.29.13  – – – –  Metallised paper, not printed  15  E  5  5  5  5  5  
4810.29.14  – – – –  Metallised paper, printed  10  E  10  10  10  10  10  
4810.29.19  – – – –  Other 0  A  0  0  0  0  0  
4810.29.2  – – – In strips or rolls of a width not exceeding 150 mm or in 
sheets with one side not exceeding 360 mm and the other 
side not exceeding 150 mm:  
4810.29.21  – – – –  Metallised paper, not printed  15  E  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 973
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4810.29.22  – – – –  Metallised paper, printed, whether or not embossed or 
perforated  10 E  10  10  10  10  10  
4810.29.23  – – – –  Graph paper for recording apparatus  0  A  0  0  0  0  0  
4810.29.24  – – – –  "Endless" paper  15  E  15  15  15  15  15  
4810.29.29  – – – –  Other 10 E  10  10  10  10  10  
4810.29.80  – – – Other 10  E  10  10  10  10  10  
4810.3  –  Kraft paper and paperboard, other than that of a kind used 
for writing, printing or other graphic purposes:  
4810.31  – – Bleached uniformly throughout the mass and of which more 
than 95 % by weight of the total fibre content consists of 
wood fibres obtained by a chemical process, and weighing 
150 g/m2 or less:  
4810.31.10  – – – In strips or rolls of a width exceeding 150 mm or in sheets 
with one side exceeding 360 mm and the other side 
exceeding 150 mm, in the unfolded state  0 A  0  0  0  0  0  
4810.31.2  – – – In strips or rolls of a width not exceeding 150 mm or in 
sheets with one side not exceeding 360 mm and the other 
side not exceeding 150 mm:  
4810.31.21  – – – –  Graph paper for recording apparatus  0  A  0  0  0  0  0  
4810.31.29  – – – –  Other 10 E  10  10  10  10  10  
4810.31.90  – – – Other 10  E  10  10  10  10  10  
4810.32  – – Bleached uniformly throughout the mass and of which more 
than 95 % by weight of the total fibre content consists of 
wood fibres obtained by a chemical process, and weighing 
more than 150 g/m2 :
EN 974 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4810.32.10  – – – In strips or rolls of a width exceeding 150 mm or in sheets 
with one side exceeding 360 mm and the other side 
exceeding 150 mm, in the unfolded state  0 A  0  0  0  0  0  
4810.32.2  – – – In strips or rolls of a width not exceeding 150 mm or in 
sheets with one side not exceeding 360 mm and the other 
side not exceeding 150 mm:  
4810.32.21  – – – –  Graph paper for recording apparatus  0  A  0  0  0  0  0  
4810.32.29  – – – –  Other 10 E  10  10  10  10  10  
4810.32.90  – – – Other 10  E  10  10  10  10  10  
4810.39  – – Other: 
4810.39.10  – – – In strips or rolls of a width exceeding 150 mm or in sheets 
with one side exceeding 360 mm and the other side 
exceeding 150 mm, in the unfolded state  0 A  0  0  0  0  0  
4810.39.2  – – – In strips or rolls of a width not exceeding 150 mm or in 
sheets with one side not exceeding 360 mm and the other 
side not exceeding 150 mm:  
4810.39.21  – – – –  Graph paper for recording apparatus  0  A  0  0  0  0  0  
4810.39.29  – – – –  Other 10 E  10  10  10  10  10  
4810.39.90  – – – Other 10  E  10  10  10  10  10  
4810.9  –  Other paper and paperboard: 
4810.92  – – Multi-ply:  
4810.92.10  – – – In strips or rolls of a width exceeding 150 mm or in sheets 
with one side exceeding 360 mm and the other side 
exceeding 150 mm, in the unfolded state  0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 975
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4810.92.2  – – – In strips or rolls of a width not exceeding 150 mm or in 
sheets with one side not exceeding 360 mm and the other 
side not exceeding 150 mm:  
4810.92.21  – – – –  Graph paper for recording apparatus  0  A  0  0  0  0  0  
4810.92.29  – – – –  Other 10 E  10  10  10  10  10  
4810.92.90  – – – Other 10  E  10  10  10  10  10  
4810.99  – – Other: 
4810.99.1  – – – In strips or rolls of a width exceeding 150 mm or in sheets 
with one side exceeding 360 mm and the other side 
exceeding 150 mm, in the unfolded state  
4810.99.13  – – – –  Metallised paper, not printed  0  A  0  0  0  0  0  
4810.99.14  – – – –  Metallised paper, printed  10  E  10  10  10  10  10  
4810.99.19  – – – –  Other 0  A  0  0  0  0  0  
4810.99.2  – – – In strips or rolls of a width not exceeding 150 mm or in 
sheets with one side not exceeding 360 mm and the other 
side not exceeding 150 mm:  
4810.99.21  – – – –  Graph paper for recording apparatus  0  A  0  0  0  0  0  
4810.99.29  – – – –  Other 10 E  10  10  10  10  10  
4810.99.80  – – – Other 10  E  10  10  10  10  10  
48.11  PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS 
OF CELLULOSE FIBRES, COATED, IMPREGNATED, 
COVERED, SURFACE-COLOURED, SURFACE-DECORATED 
OR PRINTED, IN ROLLS OR RECTANGULAR OR SQUARE 
SHAPED SHEETS, OF ANY SIZE, OTHER THAN GOODS OF 
THE KIND DESCRIBED IN HEADING 48.03, 48.09 OR 48.10
EN 976 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4811.10  –  Tarred, bituminised or asphalted paper and paperboard:  
4811.10.10  – – In strips or rolls of a width exceeding 150 mm or in sheets 
with one side exceeding 360 mm and the other side 
exceeding 150 mm, in the unfolded state  0 A  0  0  0  0  0  
4811.10.20  – – In strips or rolls of a width not exceeding 150 mm, or in 
sheets with one side not exceeding 360 mm and the other 
side not exceeding 150 mm  10 E  10  10  10  10  10  
4811.10.30  – – Floor coverings on a base of paper or of paperboard, 
whether or not cut  10 E  10  10  10  10  10  
4811.10.90  – – Other 10  E  10  10  10  10  10  
4811.4  –  Gummed or adhesive paper and paperboard:  
4811.41  – – Self-adhesive:  
4811.41.1  – – – Not printed:  
4811.41.11  – – – –  In strips or rolls of a width exceeding 150 mm, or in 
sheets with one side exceeding 360 mm and the other 
side exceeding 150 mm, in the unfolded state  0 A  0  0  0  0  0  
4811.41.12  – – – –  In strips or rolls of a width not exceeding 150 mm, or in 
sheets with one side not exceeding 360 mm and the 
other side not exceeding 150 mm  10 E  10  10  10  10  10  
4811.41.19  – – – –  Other 10 E  10  10  10  10  10  
4811.41.20  – – – Printed  10  E  10  10  10  10  10  
4811.49  – – Other: 
4811.49.1  – – – Not printed:
EN 15.12.2012 Official Journal of the European Union 977
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4811.49.11  – – – –  In strips or rolls of a width exceeding 150 mm, or in 
sheets with one side exceeding 360 mm and the other 
side exceeding 150 mm, in the unfolded state  5 E  5  5  5  5  5  
4811.49.12  – – – –  In strips or rolls of a width not exceeding 150 mm, or in 
sheets with one side not exceeding 360 mm and the 
other side not exceeding 150 mm  10 E  10  10  10  10  10  
4811.49.19  – – – –  Other 10 E  10  10  10  10  10  
4811.49.20  – – – Printed  10  E  10  10  10  10  10  
4811.5  –  Paper and paperboard coated, impregnated or covered with 
plastics (excluding adhesives):  
4811.51  – – Bleached, weighing more than 150 g/m2 
4811.51.1  – – – Multi-ply whether or not interleaved with aluminium foil 
("Tetrapack " and the like):  
4811.51.11  – – – –  In strips or rolls of a width exceeding 150 mm, or in 
sheets with one side exceeding 360 mm and the other 
side exceeding 150 mm, in the unfolded state  0 A  0  0  0  0  0  
4811.51.12  – – – –  In strips or rolls of a width not exceeding 150 mm, or in 
sheets with one side not exceeding 360 mm and the 
other not exceeding 150 mm  10 E  10  10  10  10  10  
4811.51.19  – – – –  Other 10 E  10  10  10  10  10  
4811.51.20  – – – Floor coverings on a base of paper or of paperboard, 
whether or not cut  10 E  10  10  10  10  10  
4811.51.9  – – – Other: 
4811.51.91  – – – –  In strips or rolls of a width exceeding 150 mm, or in 
sheets with one side exceeding 360 mm and the other 
side exceeding 150 mm, in the unfolded state  0 A  0  0  0  0  0
EN 978 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4811.51.92  – – – –  In strips or rolls of a width not exceeding 150 mm, or in 
sheets with one side not exceeding 360 mm and the 
other side not exceeding 150 mm  10 G  10  10  10  10  10  
4811.51.99  – – – –  Other 10 G  10  10  10  10  10  
4811.59  – – Other: 
4811.59.1  – – – Coated, covered or impregnated with polyethylene, poly(vi ­
nylidene chloride) (PVDC) or copolymers thereof:  
4811.59.11  – – – –  Not printed, in strips or rolls of a width exceeding 
150 mm, or in sheets with one side exceeding 360 mm 
and the other side exceeding 150 mm, in the unfolded 
state  5 E  5  5  5  5  5  
4811.59.12  – – – –  Not printed, in strips or rolls of a width not exceeding 
150 mm, or in sheets with one side not exceeding 
360 mm and the other side not exceeding 150 mm  10 G  10  10  10  10  10  
4811.59.13  – – – –  Printed  10  G  10  10  10  10  10  
4811.59.19  – – – –  Other 10 G  10  10  10  10  10  
4811.59.20  – – – Floor coverings on a base of paper or of paperboard, 
whether or not cut  10 E  10  10  10  10  10  
4811.59.9  – – – Other: 
4811.59.91  – – – –  In strips or rolls of a width exceeding 150 mm, or in 
sheets with one side exceeding 360 mm and the other 
side exceeding 150 mm, in the unfolded state  0 A  0  0  0  0  0  
4811.59.92  – – – –  In strips or rolls of a width not exceeding 150 mm, or in 
sheets with one side not exceeding 360 mm and the 
other side not exceeding 150 mm  10 E  10  10  10  10  10  
4811.59.99  – – – –  Other 10 E  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 979
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4811.60  –  Paper and paperboard, coated, impregnated or covered with 
wax, paraffin wax, stearin, oil or glycerol  
4811.60.10  – – Floor coverings on a base of paper or of paperboard, 
whether or not cut to size.  10 E  10  10  10  10  10  
4811.60.90  – – Other 10  G  10  10  10  10  10  
4811.90  –  Other paper, paperboard, cellulose wadding and webs of 
cellulose fibres:  
4811.90.30  – – "Endless " paper  15  E  15  15  15  15  15  
4811.90.40  – – Greaseproof paper, printed  10  G  10  10  10  10  10  
4811.90.50  – – Floor coverings on a base of paper or of paperboard, 
whether or not cut  10 E  10  10  10  10  10  
4811.90.9  – – Other: 
4811.90.91  – – – In strips or rolls of a width exceeding 150 mm, or in 
sheets with one side exceeding 360 mm and the other 
side exceeding 150 mm, in the unfolded state  0 A  0  0  0  0  0  
4811.90.92  – – – In strips or rolls of a width not exceeding 150 mm or in 
sheets with one side not exceeding 360 mm and the other 
side not exceeding 150 mm  10 E  10  10  10  10  10  
4811.90.99  – – – Other 10  E  10  10  10  10  10  
4812.00.00  FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP  0  A  0  0  0  0  0  
48.13  CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR IN 
THE FORM OF BOOKLETS OR TUBES  
4813.10.00  –  In the form of booklets or tubes  0  A  0  0  0  0  0  
4813.20.00  –  In rolls of a width not exceeding 5 cm  0  A  0  0  0  0  0
EN 980 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4813.90.00  –  Other 0  A  0  0  0  0  0  
48.14  WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW 
TRANSPARENCIES OF PAPER  
4814.10.00  –  Ingrain paper  10  E  10  10  10  10  10  
4814.20.00  –  Wallpaper and similar wall covering, consisting of paper 
coated or covered, on the face side, with a grained, 
embossed, coloured, design-printed or otherwise decorated 
layer of plastics  10 E  10  10  10  10  10  
4814.90  –  Other: 
4814.90.10  – – Wallpaper and similar wall coverings, consisting of paper 
covered, on the face side, with plaiting material, whether 
or not bound together in parallel strands or woven  10 E  10  10  10  10  10  
4814.90.90  – – Other 10  E  10  10  10  10  10  
48.16  CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING 
OR TRANSFER PAPERS (OTHER THAN THOSE OF HEADING 
48.09), DUPLICATOR STENCILS AND OFFSET PLATES, OF 
PAPER, WHETHER OR NOT PUT UP IN BOXES  
4816.20.00  –  Self-copy paper 0  A  0  0  0  0  0  
4816.90  –  Other: 
4816.90.10  – – Carbon or similar copying papers  10  E  10  10  10  10  10  
4816.90.2  – – Duplicator stencils:  
4816.90.21  – – – Heat transfer type  0  A  0  0  0  0  0  
4816.90.29  – – – Other 10  E  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 981
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4816.90.90  – – Other 0  A  0  0  0  0  0  
48.17  ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND 
CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD; 
BOXES, POUCHES, AND SIMILAR PRESENTATIONS, OF 
PAPER OR PAPERBOARD,CONTAINING AN ASSORTMENT 
OF PAPER STATIONERY  
4817.10.00  –  Envelopes  15  E  15  15  15  15  15  
4817.20.00  –  Letter cards, plain postcards and correspondence cards  15  E  15  15  15  15  15  
4817.30.00  –  Boxes, pouches, and similar presentations, of paper or paper ­
board, containing an assortment of paper stationery  15 G  15  15  15  15  15  
48.18  TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING 
OR WEBS OF CELLULOSE FIBRES, OF A KIND USED FOR 
HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A 
WIDTH NOT EXCEEDING 36 cm, OR CUT TO SIZE OR 
SHAPE, HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, 
TABLECLOTHS, SERVIETTES, NAPKINS FOR BABIES, 
SANITARY TOWELS, TAMPONS, BED SHEETS AND 
SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL 
ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCES ­
SORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR 
WEBS OF CELLULOSE FIBRES  
4818.10.00  –  Toilet paper 15  E  15  15  15  15  15  
4818.20.00  –  Handkerchiefs, cleansing or facial tissues and towels  15  E  15  15  15  15  15  
4818.30.00  –  Tablecloths and serviettes  15  E  15  15  15  15  15  
4818.40  –  Sanitary towels and tampons, napkins and napkin liners for 
babies and similar sanitary articles:  
4818.40.10  – – Napkins for adults  0  A  0  0  0  0  0  
4818.40.90  – – Other 15  E  15  15  15  15  15
EN 982 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4818.50.00  –  Articles of apparel and clothing accessories  15  E  15  15  15  15  15  
4818.90  –  Other: 
4818.90.10  – – For medical or surgical use  0  A  0  0  0  0  0  
4818.90.90  – – Other 15  E  15  15  15  15  15  
48.19  CARTONS, BOXES, CASES, BAGS AND OTHER PACKING 
CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE 
WADDING OR WEBS OF CELLULOSE FIBRES; BOXES FOR 
OFFICES, SHOPS OR THE LIKE  
4819.10.00  –  Boxes of corrugated paper or paperboard  15  H  10  10  10  10  10  
4819.20  –  Cartons, boxes and cases, of non-corrugated paper or paper ­
board: 
4819.20.10  – – Cartons, boxes and cases, of multi-ply paperboard inter ­
leaved with plastic or aluminium foil ( "Tetrabrik " and the 
like)  0 A  0  0  0  0  0  
4819.20.20  – – Cartons, boxes and cases, waterproofed with plastic sheeting, 
paraffin or similar materials  15 G  10  10  10  10  10  
4819.20.90  – – Other 15  G  10  10  10  10  10  
4819.30  –  Sacks and bags, having a base of a width of 40 cm or more:  
4819.30.10  – – Multi-ply, of kraft paper, interleaved with plastics or 
aluminium  0 A  0  0  0  0  0  
4819.30.90  – – Other 10  G  10  10  10  10  10  
4819.40.00  –  Other sacks (bags); including cones  10  G  10  10  10  10  10  
4819.50.00  –  Other packing containers, including record sleeves  10  G  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 983
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4819.60.00  –  Boxes of a kind used in offices, shops or the like  10  G  10  10  10  10  10  
48.20  REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER 
BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM 
PADS, DIARIES AND SIMILAR ARTICLES, EXERCISE BOOKS, 
BLOTTING-PADS, BINDERS (LOOSE-LEAF OR OTHER), 
FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, 
INTERLEAVED CARBON SETS AND OTHER ARTICLES OF 
STATIONERY, OF PAPER OR PAPERBOARD; ALBUMS FOR 
SAMPLES OR FOR COLLECTIONS AND BOOK COVERS, OF 
PAPER OR PAPERBOARD  
4820.10.00  –  Registers, account books, notepads, order books, receipt 
books, letter pads, memorandum pads, diaries and similar 
articles  15 G  15  15  15  15  15  
4820.20.00  –  Notebooks  15  G  15  15  15  15  0  
4820.30.00  –  Binders (other than book covers), folders and file covers  15  G  15  15  15  15  15  
4820.40.00  –  Manifold business forms and interleaved carbon sets  15  G  15  15  15  15  15  
4820.50.00  –  Albums for samples or for collections  15  E  15  15  15  15  15  
4820.90.00  –  Other 15  E  15  15  15  15  15  
48.21  PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER 
OR NOT PRINTED  
4821.10.00  –  Printed  15  H  15  15  15  15  15  
4821.90.00  –  Other 15  G  15  15  15  15  15  
48.22  BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF 
PAPER PULP, PAPER OR PAPERBOARD, WHETHER OR NOT 
PERFORATED OR HARDENED  
4822.10.00  –  Of a kind used for winding textile yarn  0  A  0  0  0  0  0
EN 984 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4822.90.00  –  Other 0  A  0  0  0  0  0  
48.23  OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND 
WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; 
OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, 
CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES  
4823.20.00  –  Filter paper and paperboard  0  A  0  0  0  0  0  
4823.40.00  –  Graph paper for recording apparatus  0  A  0  0  0  0  0  
4823.6  –  Trays, dishes, plates, cups and the like, of paper or paper ­
board: 
4823.61.00  – – Of bamboo 15  E  15  15  15  15  15  
4823.69.00  – – Other 15  G  15  15  15  15  15  
4823.70  –  Moulded or pressed articles of paper pulp:  
4823.70.10  – – Moulded articles for packing and transporting eggs  5  E  5  5  5  5  5  
4823.70.90  – – Other 10  E  10  10  10  10  10  
4823.90  –  Other: 
4823.90.30  – – Multicellular natural kraft paper (with hexagonal cells), 
whether or not impregnated  0 A  0  0  0  0  0  
4823.90.40  – – Artificial sausage casings  0  A  0  0  0  0  0  
4823.90.50  – – Electrical insulation paper  0  A  0  0  0  0  0  
4823.90.60  – – Floor coverings on a base of paper or of paperboard, 
whether or not cut  10 E  10  10  10  10  10  
4823.90.9  – – Other articles:  
4823.90.91  – – – "Sticks " of rolled paper for confectionary  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 985
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4823.90.99  – – – Other 10  E  10  10  10  10  10  
49.01  PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR 
PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS  
4901.10.00  –  In single sheets, whether or not folded  0  A  0  0  0  0  0  
4901.9  –  Other: 
4901.91.00  – – Dictionaries and encyclopaedias, and serial instalments 
thereof 0 A  0  0  0  0  0  
4901.99.00  – – Other 0  A  0  0  0  0  0  
49.02  NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR 
NOT ILLUSTRATED OR CONTAINING ADVERTISING 
MATERIAL  
4902.10.00  –  Appearing at least four times a week  0  A  0  0  0  0  0  
4902.90.00  –  Other 0  A  0  0  0  0  0  
4903.00.00  CHILDREN'S PICTURE, DRAWING OR COLOURING BOOKS  5  E  5  5  5  5  0  
4904.00.00  MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT 
BOUND OR ILLUSTRATED 5 E  5  5  5  5  5  
49.05  MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL 
KINDS, INCLUDING ATLASES, WALL MAPS, TOPO ­
GRAPHICAL PLANS AND GLOBES, PRINTED  
4905.10.00  –  Globes  0  A  0  0  0  0  0  
4905.9  –  Other: 
4905.91.00  – – In book form  0  A  0  0  0  0  0
EN 986 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4905.99.00  – – Other 0  A  0  0  0  0  0  
4906.00.00  PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGIN ­
EERING, INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR 
SIMILAR PURPOSES, BEING ORIGINALS DRAWN BY HAND; 
HAND-WRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS 
ON SENSITISED PAPER AND CARBON COPIES OF THE FORE ­
GOING  5 E  5  5  5  5  5  
49.07  UNUSED POSTAGE, REVENUE OR SIMILAR STAMPS OF 
CURRENT OR NEW ISSUE IN THE COUNTRY IN WHICH 
THEY HAVE, OR WILL HAVE, A RECOGNISED FACE 
VALUE; STAMP-IMPRESSED PAPER BANKNOTES; CHEQUE 
FORMS; STOCK, SHARE OR BOND CERTIFICATES AND 
SIMILAR DOCUMENTS OF TITLE  
4907.00.10  –  Postage, revenue or similar stamps, stamp-impressed paper 
and similar  0 A  0  0  0  0  0  
4907.00.20  –  Banknotes  0  A  0  0  0  0  0  
4907.00.90  –  Other 15  E  15  15  15  15  15  
49.08  TRANSFERS (DECALCOMANIAS) OF ANY KIND  
4908.10.00  –  Transfers (decalcomanias), vitrifiable  0  A  0  0  0  0  0  
4908.90.00  –  Other 10  E  10  10  10  10  10  
4909.00.00  PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS 
BEARING PERSONAL GREETINGS, MESSAGES OR 
ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, 
WITH OR WITHOUT ENVELOPES OR TRIMMINGS  15 G  15  15  15  15  15  
4910.00.00  CALENDARS OF ANY KIND, PRINTED, INCLUDING 
CALENDAR BLOCKS 15 E  15  15  15  15  15  
49.11  OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES 
AND PHOTOGRAPHS
EN 15.12.2012 Official Journal of the European Union 987
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
4911.10  –  Printed advertising material, commercial catalogues and the 
like:  
4911.10.10  – – Catalogues and leaflets with descriptions or illustrations for 
machines and appliances; catalogues and sheets with 
descriptions or illustrations for the use of pharmaceutical 
or veterinary products  0 A  0  0  0  0  0  
4911.10.90  – – Other 15  G  15  15  15  15  15  
4911.9  –  Other: 
4911.91.00  – – Pictures, designs and photographs  15  E  15  15  15  15  15  
4911.99  – – Other: 
4911.99.10  – – – Lottery scratch cards  0  A  0  0  0  0  0  
4911.99.90  – – – Other 15  G  15  15  15  15  15  
5001.00.00  SILKWORM COCOONS SUITABLE FOR REELING 0  A  0  0  0  0  0  
5002.00.00  RAW SILK (NOT THROWN) 0  A  0  0  0  0  0  
5003.00.00  SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR 
REELING, YARN WASTE AND GARNETTED STOCK)  0 A  0  0  0  0  0  
5004.00.00  SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE) 
NOT PUT UP FOR RETAIL SALE  5 C  5  5  5  5  5  
5005.00.00  YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL 
SALE  5 C  5  5  5  5  5  
5006.00.00  SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP 
FOR RETAIL SALE; SILKWORM GUT 5 C  5  5  5  5  5  
50.07  WOVEN FABRICS OF SILK OR OF SILK WASTE.
EN 988 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5007.10.00  –  Fabrics of noil silk  10  C  10  10  10  10  10  
5007.20.00  –  Other fabrics, containing 85 % or more by weight of silk or 
of silk waste other than noil silk  10 C  10  10  10  10  10  
5007.90.00  –  Other fabrics  10  C  10  10  10  10  10  
51.01  WOOL, NOT CARDED OR COMBED  
5101.1  –  Greasy, including fleece-washed wool:  
5101.11.00  – – Shorn wool 0  A  0  0  0  0  0  
5101.19.00  – – Other 0  A  0  0  0  0  0  
5101.2  –  Degreased, not carbonised:  
5101.21.00  – – Shorn wool 0  A  0  0  0  0  0  
5101.29.00  – – Other 0  A  0  0  0  0  0  
5101.30.00  –  Carbonized  0  A  0  0  0  0  0  
51.02  FINE OR COARSE ANIMAL HAIR, NOT CARDED OR 
COMBED  
5102.1  –  Fine animal hair:  
5102.11.00  – – Of Kashmir (cashmere) goats  0  A  0  0  0  0  0  
5102.19.00  – – Other 0  A  0  0  0  0  0  
5102.20.00  –  Coarse animal hair  0  A  0  0  0  0  0  
51.03  WASTE OF WOOL OR OF FINE OR COARSE ANIMAL HAIR, 
INCLUDING YARN WASTE BUT EXCLUDING GARNETTED 
STOCK
EN 15.12.2012 Official Journal of the European Union 989
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5103.10.00  –  Noils of wool or of fine animal hair  0  A  0  0  0  0  0  
5103.20.00  –  Other waste of wool or of fine animal hair  0  A  0  0  0  0  0  
5103.30.00  –  Waste of coarse animal hair  0  A  0  0  0  0  0  
5104.00.00  GARNETTED STOCK OF WOOL OR OF FINE OR COARSE 
ANIMAL HAIR  0 A  0  0  0  0  0  
51.05  WOOL AND FINE OR COARSE ANIMAL HAIR, CARDED OR 
COMBED (INCLUDING COMBED WOOL IN FRAGMENTS)  
5105.10.00  –  Carded wool  0  A  0  0  0  0  0  
5105.2  –  Combed wool: 
5105.21.00  – – "Combed wool in fragments " 0  A  0  0  0  0  0  
5105.29.00  – – Other 0  A  0  0  0  0  0  
5105.3  –  Fine animal hair, carded or combed:  
5105.31.00  – – Of Kashmir (cashmere) goats  0  A  0  0  0  0  0  
5105.39.00  – – Other 0  A  0  0  0  0  0  
5105.40.00  –  Coarse animal hair, carded or combed  0  A  0  0  0  0  0  
51.06  YARN OF CARDED WOOL, NOT PUT UP FOR RETAIL SALE  
5106.10.00  –  Containing 85 % or more by weight of wool  15  C  5  5  5  5  5  
5106.20.00  –  Containing less than 85 % by weight of wool  15  C  5  5  5  5  5  
51.07  YARN OF COMBED WOOL, NOT PUT UP FOR RETAIL SALE 
5107.10.00  –  Containing 85 % or more by weight of wool  15  C  5  5  5  5  5
EN 990 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5107.20.00  –  Containing less than 85 % by weight of wool  15  C  5  5  5  5  5  
51.08  YARN OF FINE ANIMAL HAIR (CARDED OR COMBED), NOT 
PUT UP FOR RETAIL SALE  
5108.10.00  –  Carded  15  C  5  5  5  5  5  
5108.20.00  –  Combed  15  C  5  5  5  5  5  
51.09  YARN OF WOOL OR OF FINE ANIMAL HAIR, PUT UP FOR 
RETAIL SALE  
5109.10.00  –  Containing 85 % or more by weight of wool or of fine animal 
hair 15 C  5  5  5  5  5  
5109.90.00  –  Other 15  C  5  5  5  5  5  
5110.00.00  YARN OF COARSE ANIMAL HAIR OR OF HORSEHAIR 
(INCLUDING GIMPED HORSEHAIR YARN), WHETHER OR 
NOT PUT UP FOR RETAIL SALE  5 C  5  5  5  5  5  
51.11  WOVEN FABRICS OF CARDED WOOL OR OF CARDED FINE 
ANIMAL HAIR  
5111.1  –  Containing 85 % or more by weight of wool or of fine animal 
hair: 
5111.11.00  – – Weighing 300 g/m2 or less  10  E  10  10  10  10  10  
5111.19.00  – – Other 10  E  10  10  10  10  10  
5111.20.00  –  Other, mixed mainly or solely with man-made filaments  10  E  10  10  10  10  10  
5111.30.00  –  Other, mixed mainly or solely with man-made staple fibres  10  E  10  10  10  10  10  
5111.90.00  –  Other 10  E  10  10  10  10  10  
51.12  WOVEN FABRICS OF COMBED WOOL OR OF FINE ANIMAL 
HAIR
EN 15.12.2012 Official Journal of the European Union 991
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5112.1  –  Containing 85 % or more by weight of wool or of fine animal 
hair: 
5112.11.00  – – Weighing 200 g/m2 or less  10  E  10  10  10  10  10  
5112.19.00  – – Other 10  E  10  10  10  10  10  
5112.20.00  –  Other, mixed mainly or solely with man-made filaments  10  E  10  10  10  10  10  
5112.30.00  –  Other, mixed mainly or solely with man-made staple fibres  10  E  10  10  10  10  10  
5112.90.00  –  Other 10  E  10  10  10  10  10  
5113.00.00  WOVEN FABRICS OF COARSE ANIMAL HAIR OR OF 
HORSEHAIR  10 E  10  10  10  10  10  
5201.00.00  COTTON, NOT CARDED OR COMBED  0  A  0  0  0  0  0  
52.02  COTTON WASTE (INCLUDING YARN WASTE AND 
GARNETTED STOCK)  
5202.10.00  –  Yarn waste  0  A  0  0  0  0  0  
5202.9  –  Other: 
5202.91.00  – – Garnetted stock  0  A  0  0  0  0  0  
5202.99.00  – – Other 0  A  0  0  0  0  0  
5203.00.00  COTTON, CARDED OR COMBED  0  A  0  0  0  0  0  
52.04  COTTON SEWING THREAD, WHETHER OR NOT PUT UP 
FOR RETAIL SALE  
5204.1  –  Not put up for retail sale  
5204.11.00  – – Containing 85 % or more by weight of cotton  5  C  5  5  5  5  5
EN 992 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5204.19.00  – – Other 5  C  5  5  5  5  5  
5204.20.00  –  Put up for retail sale  5  C  5  5  5  5  5  
52.05  COTTON YARN (OTHER THAN SEWING THREAD), 
CONTAINING 85 % OR MORE BY WEIGHT OF COTTON, 
NOT PUT UP FOR RETAIL SALE  
5205.1  –  Single yarn, of uncombed fibres:  
5205.11.00  – – Measuring 714.29 decitex or more (not exceeding 14 metric 
number)  5 C  5  5  5  5  5  
5205.12.00  – – Measuring less than 714.29 decitex but not less than 232.56 
decitex (more than 14 metric number but not exceeding 43 
metric number)  5 C  5  5  5  5  5  
5205.13.00  – – Measuring less than 232.56 decitex but not less than 192.31 
decitex (more than 43 metric number but not exceeding 52 
metric number)  5 C  5  5  5  5  5  
5205.14.00  – – Measuring less than 192.31 decitex but not less than 125 
decitex (more than 52 metric number but not exceeding 80 
metric number)  5 C  5  5  5  5  5  
5205.15.00  – – Measuring less than 125 decitex (exceeding 80 metric 
number)  5 C  5  5  5  5  5  
5205.2  –  Single yarn, of combed fibres:  
5205.21.00  – – Measuring 714.29 decitex or more (not exceeding 14 metric 
number)  5 C  5  5  5  5  5  
5205.22.00  – – Measuring less than 714.29 decitex but not less than 232.56 
decitex (more than 14 metric number but not exceeding 43 
metric number)  5 C  5  5  5  5  5  
5205.23.00  – – Measuring less than 232.56 decitex but not less than 192.31 
decitex (exceeding 43 metric number but not exceeding 52 
metric number)  5 C  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 993
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5205.24.00  – – Measuring less than 192.31 decitex but not less than 125 
decitex (more than 52 metric number but not exceeding 80 
metric number)  5 C  5  5  5  5  5  
5205.26.00  – – Measuring less than 125 decitex but no less than 106.38 
decitex (more than 80 metric number but not exceeding 94 
metric number)  5 C  5  5  5  5  5  
5205.27.00  – – Measuring less than 106.38 decitex but no less than 83.33 
decitex (more than 94 metric number but not exceeding 
120 metric number)  5 C  5  5  5  5  5  
5205.28.00  – – Measuring less than 83.33 decitex (exceeding 120 metric 
number)  5 C  5  5  5  5  5  
5205.3  –  Multiple (folded) or cabled yarn, of uncombed fibres:  
5205.31.00  –  Measuring per single yarn 714.29 decitex or more (not 
exceeding 14 metric number per single yarn)  5 C  5  5  5  5  5  
5205.32.00  – – Measuring per single yarn less than 714.29 decitex but not 
less than 232.56 decitex (exceeding 14 metric number but 
not exceeding 43 metric number per single yarn)  5 C  5  5  5  5  5  
5205.33.00  – – Measuring per single yarn less than 232.56 decitex but not 
less than 192.32 decitex (exceeding 43 metric number but 
not exceeding 52 metric number per single yarn)  5 C  5  5  5  5  5  
5205.34.00  – – Measuring per single yarn less than 192.31 decitex but not 
less than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number per single yarn)  5 C  5  5  5  5  5  
5205.35.00  – – Measuring per single yarn less than 125 decitex (exceeding 
80 metric number per single yarn)  5 C  5  5  5  5  5  
5205.4  –  Multiple (folded) or cabled yarn, of combed fibres:  
5205.41.00  – – Measuring per single yarn 714.29 decitex or more (not 
exceeding 14 metric number per single yarn)  5 C  5  5  5  5  5
EN 994 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5205.42.00  – – Measuring per single yarn less than 714.29 decitex but not 
less than 232.56 decitex (exceeding 14 metric number but 
not exceeding 43 metric number per single yarn)  5 C  5  5  5  5  5  
5205.43.00  – – Measuring per single yarn less than 232.56 decitex but not 
less than 192.31 decitex (exceeding 43 metric number but 
not exceeding 52 metric number per single yarn)  5 C  5  5  5  5  5  
5205.44.00  – – Measuring per single yarn less than 192.31 decitex but not 
less than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number per single yarn)  5 C  5  5  5  5  5  
5205.46.00  – – Measuring per single yarn less than 125 decitex but not less 
than 106.38 decitex (exceeding 80 metric number but not 
exceeding 94 metric number per single yarn)  5 C  5  5  5  5  5  
5205.47.00  – – Measuring per single yarn less than 106.38 decitex but not 
less than 83.33 decitex (exceeding 94 metric number but 
not exceeding 120 metric number per single yarn)  5 C  5  5  5  5  5  
5205.48.00  – – Measuring per single yarn less than 83.33 decitex (exceeding 
120 metric number per single yarn)  5 C  5  5  5  5  5  
52.06  COTTON YARN (OTHER THAN SEWING THREAD), 
CONTAINING LESS THAN 85 % BY WEIGHT OF COTTON, 
NOT PUT UP FOR RETAIL SALE  
5206.1  –  Single yarn, of uncombed fibres:  
5206.11.00  – – Measuring 714.29 decitex or more (not exceeding 14 metric 
number)  5 C  5  5  5  5  5  
5206.12.00  – – Measuring less than 714.29 decitex but not less than 232.56 
decitex (exceeding 14 metric number but not exceeding 43 
metric number)  5 C  5  5  5  5  5  
5206.13.00  – – Measuring less than 232.56 decitex but not less than 192.31 
decitex (more than 43 metric number but not exceeding 52 
metric number)  5 C  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 995
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5206.14.00  – – Measuring less than 192.31 decitex but not less than 125 
decitex (more than 52 metric number but not exceeding 80 
metric number)  5 C  5  5  5  5  5  
5206.15.00  – – Measuring less than 125 decitex (exceeding 80 metric 
number)  5 C  5  5  5  5  5  
5206.2  –  Single yarn, of combed fibres:  
5206.21.00  – – Measuring 714.29 decitex or more (not exceeding 14 metric 
number)  5 C  5  5  5  5  5  
5206.22.00  – – Measuring less than 714.29 decitex but not less than 232.56 
decitex (more than 14 metric number but not exceeding 43 
metric number)  5 C  5  5  5  5  5  
5206.23.00  – – Measuring less than 232.56 decitex but not less than 192.31 
decitex (more than 43 metric number but not exceeding 52 
metric number)  5 C  5  5  5  5  5  
5206.24.00  – – Measuring less than 192.31 decitex but not less than 125 
decitex (more than 52 metric number but not exceeding 80 
metric number)  5 C  5  5  5  5  5  
5206.25.00  – – Measuring less than 125 decitex (exceeding 80 metric 
number)  5 C  5  5  5  5  5  
5206.3  –  Multiple (folded) or cabled yarn, of uncombed fibres:  
5206.31.00  – – Measuring per single yarn 714.29 decitex or more (not 
exceeding 14 metric number per single yarn)  5 C  5  5  5  5  5  
5206.32.00  – – Measuring per single yarn less than 714.29 decitex but not 
less than 232.56 decitex (exceeding 14 metric number but 
not exceeding 43 metric number per single yarn)  5 C  5  5  5  5  5  
5206.33.00  – – Measuring per single yarn less than 232.56 decitex but not 
less than 192.31 decitex (exceeding 43 metric number but 
not exceeding 52 metric number per single yarn)  5 C  5  5  5  5  5
EN 996 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5206.34.00  – – Measuring per single yarn less than 192.31 decitex but not 
less than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number per single yarn)  5 C  5  5  5  5  5  
5206.35.00  – – Measuring per single yarn less than 125 decitex (exceeding 
80 metric number per single yarn)  5 C  5  5  5  5  5  
5206.4  –  Multiple (folded) or cabled yarn, of combed fibres:  
5206.41.00  – – Measuring per single yarn 714.29 decitex or more (not 
exceeding 14 metric number per single yarn)  5 C  5  5  5  5  5  
5206.42.00  – – Measuring per single yarn less than 714.29 decitex but not 
less than 232.56 decitex (exceeding 14 metric number but 
not exceeding 43 metric number per single yarn)  5 C  5  5  5  5  5  
5206.43.00  – – Measuring per single yarn less than 232.56 decitex but not 
less than 192.31 decitex (exceeding 43 metric number but 
not exceeding 52 metric number per single yarn)  5 C  5  5  5  5  5  
5206.44.00  – – Measuring per single yarn less than 192.31 decitex but not 
less than 125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number per single yarn)  5 C  5  5  5  5  5  
5206.45.00  – – Measuring per single yarn less than 125 decitex (exceeding 
80 metric number per single yarn)  5 C  5  5  5  5  5  
52.07  COTTON YARN (OTHER THAN SEWING THREAD) PUT UP 
FOR RETAIL SALE  
5207.10.00  –  Containing 85 % or more by weight of cotton  5  C  5  5  5  5  5  
5207.90.00  –  Other 5  C  5  5  5  5  5  
52.08  WOVEN FABRICS OF COTTON, CONTAINING 85 % OR 
MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE 
THAN 200 g/m2 
5208.1  –  Unbleached:
EN 15.12.2012 Official Journal of the European Union 997
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5208.11.00  – – Plain weave, weighing not more than 100 g/m2 10 E  10  10  10  10  10  
5208.12.00  – – Plain weave, weighing more than 100 g/m2 10 E  10  10  10  10  10  
5208.13.00  – – 3-thread or 4-thread twill, including cross twill  10  E  10  10  10  10  10  
5208.19.00  – – Other fabrics  10  E  10  10  10  10  10  
5208.2  –  Bleached: 
5208.21.00  – – Plain weave, weighing not more than 100 g/m2 10 E  10  10  10  10  10  
5208.22.00  – – Plain weave, weighing more than 100 g/m2 10 E  10  10  10  10  10  
5208.23.00  – – 3-thread or 4-thread twill, including cross twill  10  E  10  10  10  10  10  
5208.29.00  – – Other fabrics  10  E  10  10  10  10  10  
5208.3  –  Dyed: 
5208.31.00  – – Plain weave, weighing not more than 100 g/m2 10 E  10  10  10  10  10  
5208.32.00  – – Plain weave, weighing more than 100 g/m2 10 E  10  10  10  10  10  
5208.33.00  – – 3-thread or 4-thread twill, including cross twill  10  E  10  10  10  10  10  
5208.39.00  – – Other fabrics  10  E  10  10  10  10  10  
5208.4  –  Of yarns of different colours:  
5208.41.00  – – Plain weave, weighing not more than 100 g/m2 10 E  10  10  10  10  10  
5208.42.00  – – Plain weave, weighing more than 100 g/m2 10 E  10  10  10  10  10  
5208.43.00  – – 3-thread or 4-thread twill, including cross twill  10  E  10  10  10  10  10  
5208.49.00  – – Other fabrics  10  E  10  10  10  10  10
EN 998 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5208.5  –  Printed:  
5208.51.00  – – Plain weave, weighing not more than 100 g/m2 10 E  10  10  10  10  10  
5208.52.00  – – Plain weave, weighing more than 100 g/m2 10 E  10  10  10  10  10  
5208.59  – – Other fabrics:  
5208.59.10  – – – 3-thread or 4-thread twill, including cross twill  10  E  10  10  10  10  10  
5208.59.90  – – – Other 10  E  10  10  10  10  10  
52.09  WOVEN FABRICS OF COTTON, CONTAINING 85 % OR 
MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 
200 g/m2 
5209.1  –  Unbleached:  
5209.11.00  – – Plain weave  10  E  10  10  10  10  10  
5209.12  – – 3-thread or 4-thread twill, including cross twill  
5209.12.10  – – – Weighing 400 g/m2 or more  15  E  5  5  10  15  5  
5209.12.90  – – – Other 10  E  10  10  10  10  10  
5209.19.00  – – Other fabrics  10  E  10  10  10  10  10  
5209.2  –  Bleached: 
5209.21.00  – – Plain weave  10  E  10  10  10  10  10  
5209.22.00  – – 3-thread or 4-thread twill, including cross twill  10  E  10  10  10  10  10  
5209.29.00  – – Other fabrics  10  E  10  10  10  10  10  
5209.3  –  Dyed:
EN 15.12.2012 Official Journal of the European Union 999
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5209.31.00  – – Plain weave  10  E  10  10  10  10  10  
5209.32  – – 3-thread or 4-thread twill, including cross twill:  
5209.32.10  – – – Weighing 400 g/m2 or more  15  E  10  5  10  15  5  
5209.32.20  – – – of yarn impregnated with acrylic resin  15  E  10  0  10  15  5  
5209.32.90  – – – Other 10  E  10  10  10  10  10  
5209.39.00  – – Other fabrics  10  E  10  10  10  10  10  
5209.4  –  Of yarns of different colours:  
5209.41.00  – – Plain weave  10  E  10  10  10  10  10  
5209.42  – – Denim:  
5209.42.10  – – – Weighing 400 g/m2 or more  0  A  0  0  0  0  0  
5209.42.90  – – – Other 10  E  10  10  10  10  10  
5209.43  – – Other fabrics of 3-thread or 4-thread twill, including cross 
twill:  
5209.43.10  – – – Weighing 400 g/m2 or more  15  E  10  5  10  15  5  
5209.43.90  – – – Other 10  E  10  10  10  10  10  
5209.49.00  – – Other fabrics  10  E  10  10  10  10  10  
5209.5  –  Printed:  
5209.51.00  – – Plain weave  10  E  10  10  10  10  10  
5209.52.00  – – 3-thread or 4-thread twill, including cross twill  10  E  10  10  10  10  10
EN 1000 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5209.59.00  – – Other fabrics  10  E  10  10  10  10  10  
52.10  WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 
85 % BY WEIGHT OF COTTON, MIXED MAINLY OR 
SOLELY WITH MAN-MADE FIBRES, WEIGHING NOT MORE 
THAN 200 g/m2 
5210.1  –  Unbleached:  
5210.11.00  – – Plain weave  10  E  10  10  10  10  10  
5210.19  – – Other fabrics:  
5210.19.10  – – – 3-thread or 4-thread twill, including cross twill  10  E  10  10  10  10  10  
5210.19.90  – – – Other 10  E  10  10  10  10  10  
5210.2  –  Bleached: 
5210.21.00  – – Plain weave  10  E  10  10  10  10  10  
5210.29  – – Other fabrics:  
5210.29.10  – – – 3-thread or 4-thread twill, including cross twill  10  E  10  10  10  10  10  
5210.29.90  – – – Other 10  E  10  10  10  10  10  
5210.3  –  Dyed: 
5210.31.00  – – Plain weave  10  E  10  10  10  10  10  
5210.32.00  – – 3-thread or 4-thread twill, including cross twill  10  E  10  10  10  10  10  
5210.39.00  – – Other fabrics  10  E  10  10  10  10  10  
5210.4  –  Of yarns of different colours:  
5210.41.00  – – Plain weave  10  E  10  10  10  10  10  
5210.49  – – Other fabrics:
EN 15.12.2012 Official Journal of the European Union 1001
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5210.49.10  – – – 3-thread or 4-thread twill, including cross twill  10  E  10  10  10  10  10  
5210.49.90  – – – Other 10  E  10  10  10  10  10  
5210.5  –  Printed:  
5210.51.00  – – Plain weave  10  E  10  10  10  10  10  
5210.59  – – Other fabrics:  
5210.59.10  – – – 3-thread or 4-thread twill, including cross twill  10  E  10  10  10  10  10  
5210.59.90  – – – Other 10  E  10  10  10  10  10  
52.11  WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 
85 % BY WEIGHT OF COTTON, MIXED MAINLY OR 
SOLELY WITH MAN-MADE FIBRES, WEIGHING MORE 
THAN 200g/m2 
5211.1  –  Unbleached:  
5211.11.00  – – Plain weave  10  E  10  10  10  10  10  
5211.12.00  – – 3-thread or 4-thread twill, including cross twill  10  E  10  10  10  10  10  
5211.19.00  – – Other fabrics  10  E  10  10  10  10  10  
5211.20  –  Bleached: 
5211.20.10  – – Plain weave  10  E  10  10  10  10  10  
5211.20.20  – – 3-thread or 4-thread twill, including cross twill  10  E  10  10  10  10  10  
5211.20.90  – – Other 10  E  10  10  10  10  10  
5211.3  –  Dyed: 
5211.31.00  – – Plain weave  10  E  10  10  10  10  10
EN 1002 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5211.32.00  – – 3-thread or 4-thread twill, including cross twill  10  E  10  10  10  10  10  
5211.39.00  – – Other fabrics  10  E  10  10  10  10  10  
5211.4  –  Of yarns of different colours:  
5211.41.00  – – Plain weave  10  E  10  10  10  10  10  
5211.42.00  – – Denim  10  E  10  10  10  10  10  
5211.43.00  – – Other fabrics of 3-thread or 4-thread twill, including cross 
twill  10 E  10  10  10  10  10  
5211.49.00  – – Other fabrics  10  E  10  10  10  10  10  
5211.5  –  Printed:  
5211.51.00  – – Plain weave  10  E  10  10  10  10  10  
5211.52.00  – – 3-thread or 4-thread twill, including cross twill  10  E  10  10  10  10  10  
5211.59.00  – – Other fabrics  10  E  10  10  10  10  10  
52.12  OTHER WOVEN FABRICS OF COTTON  
5212.1  –  Weighing 200 g/m2 or less  
5212.11.00  – – Unbleached  10  E  10  10  10  10  10  
5212.12.00  – – Bleached 10  E  10  10  10  10  10  
5212.13.00  – – Dyed  10  E  10  10  10  10  10  
5212.14.00  – – Of yarns of different colours  10  E  10  10  10  10  10  
5212.15.00  – – Printed  10  E  10  10  10  10  10  
5212.2  –  Weighing more than 200 g/m2 :
EN 15.12.2012 Official Journal of the European Union 1003
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5212.21.00  – – Unbleached  10  E  10  10  10  10  10  
5212.22.00  – – Bleached 10  E  10  10  10  10  10  
5212.23.00  – – Dyed  10  E  10  10  10  10  10  
5212.24.00  – – Of yarns of different colours  10  E  10  10  10  10  10  
5212.25.00  – – Printed  10  E  10  10  10  10  10  
53.01  FLAX, RAW OR PROCESSED BUT NOT SPUN; FLAX TOW 
AND WASTE (INCLUDING YARN WASTE AND 
GARNETTED STOCK)  
5301.10.00  –  Flax, raw or retted  0  A  0  0  0  0  0  
5301.2  –  Flax, broken, scutched, hackled or otherwise processed, but 
not spun:  
5301.21.00  – – Broken or scutched  0  A  0  0  0  0  0  
5301.29.00  – – Other 0  A  0  0  0  0  0  
5301.30.00  –  Flax tow and waste  0  A  0  0  0  0  0  
53.02  TRUE HEMP (CANNABIS SATIVA  L.), RAW OR PROCESSED 
BUT NOT SPUN; TOW AND WASTE OF TRUE HEMP 
(INCLUDING YARN WASTE AND GARNETTED STOCK)  
5302.10.00  –  True hemp, raw or retted  0  A  0  0  0  0  0  
5302.90.00  –  Other 0  A  0  0  0  0  0  
53.03  JUTE AND OTHER TEXTILE BAST FIBERS (EXCLUDING FLAX, 
TRUE HEMP AND RAMIE), RAW OR PROCESSED BUT NOT 
SPUN; TOW AND WASTE OF THESE FIBERS (INCLUDING 
YARN WASTE AND GARNETTED STOCK).  
5303.10  –  Jute and other textile bast fibres, raw or retted
EN 1004 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5303.10.10  – – Kenaf 0  A  0  0  0  0  0  
5303.10.90  – – Other 0  A  0  0  0  0  0  
5303.90.00  –  Other 0  A  0  0  0  0  0  
53.05  COCONUT, ABACA (MANILA HEMP OR MUSA TEXTILIS 
NEE), RAMIE AND OTHER VEGETABLE TEXTILE FIBRES, 
NOT ELSEWHERE SPECIFIED OR INCLUDED, RAW OR 
PROCESSED BUT NOT SPUN; TOW AND WASTE OF THESE 
FIBRES (INCLUDING YARN WASTE AND GARNETTED 
STOCK)  
5305.00.1  –  Sisal and other textile fibres of the genus agave, raw:  
5305.00.11  – – Cabuya and henequen  0  A  0  0  0  0  0  
5305.00.19  – – Other 0  A  0  0  0  0  0  
5305.00.2  –  Of coconut: 
5305.00.21  – – Raw 0  A  0  0  0  0  0  
5305.00.29  – – Other 0  A  0  0  0  0  0  
5305.00.3  –  Of abaca: 
5305.00.31  – – Raw 0  A  0  0  0  0  0  
5305.00.39  – – Other 0  A  0  0  0  0  0  
5305.00.90  –  Other 0  A  0  0  0  0  0  
53.06  FLAX YARN  
5306.10.00  –  Single  5  C  5  5  5  5  5  
5306.20.00  –  Multiple (folded) or cabled  5  C  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 1005
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
53.07  YARN OF JUTE OR OTHER TEXTILE BAST FIBERS OF 
HEADING 53.03  
5307.10.00  –  Single  15  C  5  5  5  5  5  
5307.20.00  –  Multiple (folded) or cabled  15  C  5  5  5  5  5  
53.08  YARN OF OTHER VEGETABLE TEXTILE FIBERS; PAPER YARN  
5308.10.00  –  Coir yarn  15  C  5  5  5  5  5  
5308.20.00  –  Yarn of true hemp  5  C  5  5  5  5  5  
5308.90  –  Other: 
5308.90.10  – – Ramie yarn  5  C  5  5  5  5  5  
5308.90.90  – – Other 15  C  5  5  5  5  5  
53.09  WOVEN FABRICS OF FLAX 
5309.1  –  Containing 85 % or more by weight of flax:  
5309.11.00  – – Unbleached or bleached  10  C  10  10  10  10  10  
5309.19.00  – – Other 15  C  10  5  10  15  5  
5309.2  –  Containing less than 85 % by weight of flax:  
5309.21.00  – – Unbleached or bleached  10  C  10  10  10  10  10  
5309.29.00  – – Other 10  C  10  10  10  10  10  
53.10  WOVEN FABRICS OF JUTE OR OTHER TEXTILE BAST FIBERS 
OF HEADING 53.03  
5310.10.00  –  Unbleached  10  C  10  10  10  10  10
EN 1006 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5310.90.00  –  Other 10  C  10  10  10  10  10  
53.11  WOVEN FABRICS OF OTHER VEGETABLE TEXTILE FIBERS; 
WOVEN FABRICS OF PAPER YARN  
5311.00.10  –  Woven fabrics of paper yarn:  10  C  10  10  10  10  10  
5311.00.90  –  Other 10  C  10  10  10  10  10  
54.01  SEWING THREADS OF MAN-MADE FILAMENTS, WHETHER 
OR NOT PUT UP FOR RETAIL SALE. 
5401.10  –  Of synthetic filaments:  
5401.10.10  – – Not put up for retail sale  5  C  5  5  5  5  5  
5401.10.20  – – Put up for retail sale  5  C  5  5  5  5  5  
5401.20  –  Of artificial filaments:  
5401.20.10  – – Not put up for retail sale  5  C  5  5  5  5  5  
5401.20.20  – – Put up for retail sale  5  C  5  5  5  5  5  
54.02  SYNTHETIC FILAMENT YARN (OTHER THAN SEWING 
THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING 
SYNTHETIC MONOFILAMENT OF LESS THAN 67 DECITEX.  
5402.1  –  High tenacity yarn of nylon or other polyamides:  
5402.11.00  – – Of aramids  0  A  0  0  0  0  0  
5402.19.00  – – Other 0  A  0  0  0  0  0  
5402.20.00  –  High tenacity yarn of polyesters  0  A  0  0  0  0  0  
5402.3  –  Textured yarn:
EN 15.12.2012 Official Journal of the European Union 1007
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5402.31.00  – – Of nylon or other polyamides, measuring per single yarn 
not more than 50 tex  5 C  5  5  5  5  5  
5402.32.00  – – Of nylon or other polyamides, measuring per single yarn 
more than 50 tex  5 C  5  5  5  5  5  
5402.33.00  – – Of polyesters  0  A  0  0  0  0  0  
5402.34.00  – – Of polypropylene  5  E  5  5  5  5  5  
5402.39.00  – – Other 5  E  5  5  5  5  5  
5402.4  –  Other yarn, single, untwisted or with a twist not exceeding 50 
turns per metre:  
5402.44  – – Of elastomers:  
5402.44.10  – – – Of nylon or other polyamides  0  A  0  0  0  0  0  
5402.44.20  – – – Of polyesters, partially oriented  0  A  0  0  0  0  0  
5402.44.30  – – – Of other polyesters  5  C  5  5  5  5  5  
5402.44.90  – – – Other 5  C  5  5  5  5  5  
5402.45.00  – – Other, of nylon or other polyamides  0  A  0  0  0  0  0  
5402.46.00  – – Other, of partially oriented polyesters  0  A  0  0  0  0  0  
5402.47.00  – – Other, of polyesters  5  C  5  5  5  5  5  
5402.48.00  – – Other, of polypropylene  5  C  5  5  5  5  5  
5402.49.00  – – Other 5  C  5  5  5  5  5  
5402.5  –  Other yarn, single, with a twist exceeding 50 turns per metre:  
5402.51.00  – – Of nylon or other polyamides  5  C  5  5  5  5  5
EN 1008 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5402.52.00  – – Of polyesters  15  C  5  5  5  5  5  
5402.59.00  – – Other 5  C  5  5  5  5  5  
5402.6  –  Other yarn, multiple (folded) or cabled:  
5402.61.00  – – Of nylon or other polyamides  5  C  5  5  5  5  5  
5402.62.00  – – Of polyesters  5  C  5  5  5  5  5  
5402.69.00  – – Other 5  C  5  5  5  5  5  
54.03  ARTIFICIAL FILAMENT YARN (OTHER THAN SEWING 
THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING 
ARTIFICIAL MONOFILAMENT OF LESS THAN 67 DECITEX  
5403.10.00  –  High tenacity yarn of viscose rayon  0  A  0  0  0  0  0  
5403.3  –  Other yarn, single:  
5403.31.00  – – Of viscose rayon, untwisted or with a twist not exceeding 
120 turns per meter  5 C  5  5  5  5  5  
5403.32.00  – – Of viscose rayon, with a twist exceeding 120 turns per 
meter  5 C  5  5  5  5  5  
5403.33  – – Of cellulose acetate:  
5403.33.10  – – – Textured yarn  5  C  5  5  5  5  5  
5403.33.90  – – – Other 0  A  0  0  0  0  0  
5403.39.00  – – Other 5  C  5  5  5  5  5  
5403.4  –  Other yarn, multiple (folded) or cabled:  
5403.41.00  – – Of viscose rayon  5  C  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 1009
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5403.42.00  – – Of cellulose acetate  5  C  5  5  5  5  5  
5403.49.00  – – Other 5  C  5  5  5  5  5  
54.04  SYNTHETIC MONOFILAMENT OF 67 DECITEX OR MORE 
AND OF WHICH NO CROSS-SECTIONAL DIMENSION 
EXCEEDS 1 MM; STRIP AND THE LIKE (FOR EXAMPLE, 
ARTIFICIAL STRAW), OF SYNTHETIC TEXTILE MATERIALS 
OF AN APPARENT WIDTH NOT EXCEEDING 5 MM  
5404.1  –  Monofilaments:  
5404.11.00  – – Of elastomers  15  C  5  5  5  5  5  
5404.12.00  – – Other, of polypropylene  15  C  5  5  5  5  5  
5404.19  – – Other: 
5404.19.10  – – – Of polyamides, of a length not exceeding 6 cm and a 
diameter not exceeding 0,31 mm, for toothbrushes  0 A  0  0  0  0  0  
5404.19.90  – – – Other 15  C  5  5  5  5  5  
5404.90.00  –  Other 15  C  5  5  5  5  5  
5405.00.00  ARTIFICIAL MONOFILAMENT OF 67 DECITEX OR MORE 
AND OF WHICH NO CROSS-SECTIONAL DIMENSION 
EXCEEDS 1 MM; STRIP AND THE LIKE (FOR EXAMPLE, 
ARTIFICIAL STRAW), OF ARTIFICIAL TEXTILE MATERIALS 
OF AN APPARENT WIDTH NOT EXCEEDING 5 MM.  15 C  5  5  5  5  5  
54.06  MAN-MADE FILAMENT YARN (OTHER THAN SEWING 
THREAD), PUT UP FOR RETAIL SALE.  
5406.00.10  –  Synthetic filament yarn  5  C  5  5  5  5  5  
5406.00.20  –  Artificial filament yarn  5  C  5  5  5  5  5
EN 1010 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
54.07  WOVEN FABRICS OF SYNTHETIC FILAMENT YARN, 
INCLUDING WOVEN FABRICS OBTAINED FROM 
MATERIALS OF HEADING 54.04  
5407.10.00  –  Woven fabrics obtained from high tenacity yarn of nylon or 
other polyamides or of polyesters  0 A  0  0  0  0  0  
5407.20.00  –  Woven fabrics obtained from strip or the like  10  C  10  10  10  10  10  
5407.30.00  –  Fabrics specified in Note 9 to Section XI  10  E  10  10  10  10  10  
5407.4  –  Other woven fabrics, containing 85 % or more by weight of 
filaments of nylon or other polyamides:  
5407.41  –  -Unbleached or bleached:  
5407.41.10  – – – Of a density exceeding 70 yarns per cm2 10 E  10  10  10  10  10  
5407.41.90  – – – Other 10  E  10  10  10  10  10  
5407.42.00  – – Dyed  10  E  10  10  10  10  10  
5407.43.00  – – Of yarns of different colours  10  E  10  10  10  10  10  
5407.44.00  – – Printed  10  E  10  10  10  10  10  
5407.5  –  Other woven fabrics, containing 85 % or more by weight of 
textured polyester filaments:  
5407.51.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
5407.52.00  – – Dyed  10  E  10  10  10  10  10  
5407.53.00  – – Of yarns of different colours  10  E  10  10  10  10  10  
5407.54.00  – – Printed  10  C  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 1011
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5407.6  –  Other woven fabrics, containing 85 % or more by weight of 
polyester filaments:  
5407.61.00  – – Containing 85 % or more by weight of non-textured 
polyester filaments  10 E  10  10  10  10  10  
5407.69.00  – – Other 10  E  10  10  10  10  10  
5407.7  –  Other woven fabrics, containing 85 % or more by weight of 
synthetic filaments:  
5407.71  – – Unbleached or bleached:  
5407.71.10  – – – Woven fabrics of polypropylene of a density not exceeding 
10 yarns per cm2 10 E  10  10  10  10  10  
5407.71.90  – – – Other 10  E  10  10  10  10  10  
5407.72  – – Dyed: 
5407.72.10  – – – Woven fabrics of polypropylene of a density not exceeding 
10 yarns per cm2 10 E  10  10  10  10  10  
5407.72.90  – – – Other 10  E  10  10  10  10  10  
5407.73  – – Of yarns of different colours:  
5407.73.10  – – – Of a kind used in the manufacture of tyres, weighing 
200 g/m2 or more  0 A  0  0  0  0  0  
5407.73.90  – – – Other 10  C  10  10  10  10  10  
5407.74.00  – – Printed  15  E  10  5  10  15  5  
5407.8  –  Other woven fabrics, containing less than 85 % by weight of 
synthetic filaments, mixed mainly or solely with cotton:  
5407.81.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
5407.82.00  – – Dyed  10  E  10  10  10  10  10  
5407.83.00  – – Of yarns of different colours  10  C  10  10  10  10  10  
5407.84.00  – – Printed  10  E  10  10  10  10  10  
5407.9  –  Other woven fabrics:
EN 1012 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5407.91.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
5407.92.00  – – Dyed  10  E  10  10  10  10  10  
5407.93.00  – – Of yarns of different colours  10  E  10  10  10  10  10  
5407.94.00  – – Printed  10  E  10  10  10  10  10  
54.08  WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN, 
INCLUDING WOVEN FABRICS OBTAINED FROM 
MATERIALS OF HEADING 54.05  
5408.10.00  –  Woven fabrics obtained from high tenacity yarn of viscose 
rayon 0 A  0  0  0  0  0  
5408.2  –  Other woven fabrics, containing 85 % or more by weight of 
artificial filament or strip or the like:  
5408.21.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
5408.22.00  – – Dyed  10  E  10  10  10  10  10  
5408.23.00  – – Of yarns of different colours  10  E  10  10  10  10  10  
5408.24.00  – – Printed  10  E  10  10  10  10  10  
5408.3  –  Other woven fabrics:  
5408.31.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
5408.32  – – Dyed: 
5408.32.10  – – – Plain weave, containing less than 85 % by weight of 
artificial filaments, mixed solely or principally with 
cotton, of a density of 20 or more yarns per cm2 , 
weighing more than 200 g/m2 10 E  10  10  10  10  10  
5408.32.90  – – – Other 10  E  10  10  10  10  10  
5408.33  – – Of yarns of different colours:  
5408.33.10  – – – Plain weave, containing less than 85 % by weight of 
artificial filaments, mixed solely or principally with 
cotton, of a density of 20 or more yarns per cm2 , 
weighing more than 200 g/m2 10 E  10  10  10  10  10  
5408.33.90  – – – Other 10  E  10  10  10  10  10  
5408.34.00  – – Printed  10  E  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 1013
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
55.01  SYNTHETIC FILAMENT TOW  
5501.10.00  –  Of nylon or other polyamides  0  A  0  0  0  0  0  
5501.20.00  –  Of polyesters  0  A  0  0  0  0  0  
5501.30.00  –  Acrylic or modacrylic  0  A  0  0  0  0  0  
5501.40.00  –  Of polypropylene  0  A  0  0  0  0  0  
5501.90.00  –  Other 0  A  0  0  0  0  0  
5502.00.00  ARTIFICIAL FILAMENT TOW  0  A  0  0  0  0  0  
55.03  SYNTHETIC STAPLE FIBRES, NOT CARDED, COMBED OR 
OTHERWISE PROCESSED FOR SPINNING  
5503.1  –  Of nylon or other polyamides:  
5503.11.00  – – Of aramids  0  A  0  0  0  0  0  
5503.19.00  – – Other 0  A  0  0  0  0  0  
5503.20.00  –  Of polyesters  0  A  0  0  0  0  0  
5503.30.00  –  Acrylic or modacrylic  0  A  0  0  0  0  0  
5503.40.00  –  Of polypropylene  0  A  0  0  0  0  0  
5503.90.00  –  Other 0  A  0  0  0  0  0  
55.04  ARTIFICIAL STAPLE FIBRES, NOT CARDED, COMBED OR 
OTHERWISE PROCESSED FOR SPINNING  
5504.10.00  –  Of viscose rayon  0  A  0  0  0  0  0  
5504.90.00  –  Other 0  A  0  0  0  0  0
EN 1014 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
55.05  WASTE (INCLUDING NOILS, YARN WASTE AND 
GARNETTED STOCK) OF MAN-MADE FIBRES 
5505.10.00  –  Of synthetic fibres  0  A  0  0  0  0  0  
5505.20.00  –  Of artificial fibres  0  A  0  0  0  0  0  
55.06  SYNTHETIC STAPLE FIBRES, CARDED, COMBED OR 
OTHERWISE PROCESSED FOR SPINNING  
5506.10.00  –  Of nylon or other polyamides  0  A  0  0  0  0  0  
5506.20.00  –  Of polyesters  0  A  0  0  0  0  0  
5506.30.00  –  Acrylic or modacrylic  0  A  0  0  0  0  0  
5506.90.00  –  Other 0  A  0  0  0  0  0  
5507.00.00  ARTIFICIAL STAPLE FIBRES, CARDED, COMBED OR 
OTHERWISE PROCESSED FOR SPINNING  0 A  0  0  0  0  0  
55.08  SEWING THREAD OF MAN-MADE STAPLE FIBRES, 
WHETHER OR NOT PUT UP FOR RETAIL SALE  
5508.10  –  Of synthetic staple fibres:  
5508.10.10  – – Not put up for retail sale  5  C  5  5  5  5  5  
5508.10.20  – – Put up for retail sale  5  C  5  5  5  5  5  
5508.20  –  Of artificial staple fibres:  
5508.20.10  – – Not put up for retail sale  15  C  5  5  5  5  5  
5508.20.20  – – Put up for retail sale  15  C  5  5  5  5  5  
55.09  YARN (OTHER THAN SEWING THREAD) OF SYNTHETIC 
STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE
EN 15.12.2012 Official Journal of the European Union 1015
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5509.1  –  Containing 85 % or more by weight of staple fibres of nylon 
or other polyamides:  
5509.11.00  – – Single  5  C  5  5  5  5  5  
5509.12.00  – – Multiple (folded) or cabled  5  C  5  5  5  5  5  
5509.2  –  Containing 85 % or more by weight of polyester staple fibres:  
5509.21.00  – – Single  5  C  5  5  5  5  5  
5509.22.00  – – Multiple (folded) or cabled  5  C  5  5  5  5  5  
5509.3  –  Containing 85 % or more by weight of staple fibres of acrylic 
or modacrylic:  
5509.31.00  – – Single  5  C  5  5  5  5  5  
5509.32.00  – – Multiple (folded) or cabled  5  C  5  5  5  5  5  
5509.4  –  Other yarn, containing 85 % or more by weight of synthetic 
staple fibres:  
5509.41.00  – – Single  5  C  5  5  5  5  5  
5509.42.00  – – Multiple (folded) or cabled  5  C  5  5  5  5  5  
5509.5  –  Other yarn, of polyester staple fibres:  
5509.51.00  – – Mixed mainly or solely with artificial staple fibres  5  C  5  5  5  5  5  
5509.52.00  – – Mixed mainly or solely with wool or fine animal hair  5  C  5  5  5  5  5  
5509.53.00  – – Mixed mainly or solely with cotton  5  C  5  5  5  5  5  
5509.59.00  – – Other 5  C  5  5  5  5  5  
5509.6  –  Other yarn, of acrylic or modacrylic staple fibres:
EN 1016 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5509.61.00  – – Mixed mainly or solely with wool or fine animal hair  5  C  5  5  5  5  5  
5509.62.00  – – Mixed mainly or solely with cotton  5  C  5  5  5  5  5  
5509.69.00  – – Other 5  C  5  5  5  5  5  
5509.9  –  Other yarn:  
5509.91.00  – – Mixed mainly or solely with wool or fine animal hair  5  C  5  5  5  5  5  
5509.92.00  – – Mixed mainly or solely with cotton  5  C  5  5  5  5  5  
5509.99.00  – – Other 5  C  5  5  5  5  5  
55.10  YARN (OTHER THAN SEWING THREAD) OF ARTIFICIAL 
STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE  
5510.1  –  Containing 85 % or more by weight of artificial staple fibres:  
5510.11.00  – – Single  5  C  5  5  5  5  5  
5510.12.00  – – Multiple (folded) or cabled  5  C  5  5  5  5  5  
5510.20.00  –  Other yarn, mixed mainly or solely with wool or fine animal 
hair 5 C  5  5  5  5  5  
5510.30.00  –  Other yarn, mixed mainly or solely with cotton  5  C  5  5  5  5  5  
5510.90.00  –  Other yarn  5  C  5  5  5  5  5  
55.11  YARN (OTHER THAN SEWING THREAD) Of MAN-MADE 
STAPLE FIBRES, PUT UP FOR RETAIL SALE  
5511.10.00  –  Of synthetic staple fibres, containing 85 % or more by weight 
of such fibres  5 C  5  5  5  5  5  
5511.20.00  –  Of synthetic staple fibres, containing less than 85 % by weight 
of such fibres  5 C  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 1017
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5511.30.00  –  Of artificial staple fibres  5  C  5  5  5  5  5  
55.12  WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, 
CONTAINING 85 % OR MORE BY WEIGHT OF SYNTHETIC 
STAPLE FIBRES  
5512.1  –  Containing 85 % or more by weight of polyester staple fibres:  
5512.11.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
5512.19  – – Other: 
5512.19.10  – – – Twill weave (warp effect), with unbleached or bleached 
warp yarns and coloured weft yarns (or vice versa), 
weighing 400 g/m2 or more  5 C  5  5  5  5  5  
5512.19.90  – – – Other 10  E  10  10  10  10  10  
5512.2  –  Containing 85 % or more by weight of staple fibres of acrylic 
or modacrylic:  
5512.21.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
5512.29.00  – – Other 10  E  10  10  10  10  10  
5512.9  –  Other: 
5512.91.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
5512.99.00  – – Other 10  E  10  10  10  10  10  
55.13  WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, 
CONTAINING LESS THAN 85 % BY WEIGHT OF SUCH 
FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A 
WEIGHT NOT EXCEEDING 170 g/m2 
5513.1  –  Unbleached or bleached:  
5513.11.00  – – Of polyester staple fibres, plain weave  10  E  10  10  10  10  10
EN 1018 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5513.12.00  – – 3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  10 E  10  10  10  10  10  
5513.13.00  – – Other woven fabrics of polyester staple fibres  10  E  10  10  10  10  10  
5513.19.00  – – Other fabrics  10  E  10  10  10  10  10  
5513.2  –  Dyed: 
5513.21.00  – – Of polyester staple fibres, plain weave  10  E  10  10  10  10  10  
5513.23  – – Other woven fabrics of polyester staple fibres:  
5513.23.10  – – – 3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  10 E  10  10  10  10  10  
5513.23.90  – – – Other 10  E  10  10  10  10  10  
5513.29.00  – – Other fabrics  10  E  10  10  10  10  10  
5513.3  –  Of yarns of different colours:  
5513.31.00  – – Of polyester staple fibres, plain weave  10  E  10  10  10  10  10  
5513.39  – – Other fabrics:  
5513.39.10  – – – 3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  10 E  10  10  10  10  10  
5513.39.20  – – Other woven fabrics of polyester staple fibres  10  E  10  10  10  10  10  
5513.39.90  – – – Other 10  E  10  10  10  10  10  
5513.4  –  Printed:  
5513.41.00  – – Of polyester staple fibres, plain weave  10  E  10  10  10  10  10  
5513.49  – – Other fabrics:
EN 15.12.2012 Official Journal of the European Union 1019
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5513.49.10  – – – 3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  10 E  10  10  10  10  10  
5513.49.20  – – – Other woven fabrics of polyester staple fibres  10  E  10  10  10  10  10  
5513.49.90  – – – Other 10  E  10  10  10  10  10  
55.14  WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, 
CONTAINING LESS THAN 85 % BY WEIGHT OF SUCH 
FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A 
WEIGHT EXCEEDING 170 g/m2 
5514.1  –  Unbleached or bleached:  
5514.11  – – Of polyester staple fibres, plain weave:  
5514.11.10  – – – Of a weight exceeding 200 g/m2 10 E  10  10  10  10  10  
5514.11.90  – – – Other 10  E  10  10  10  10  10  
5514.12.00  – – 3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  10 E  10  10  10  10  10  
5514.19  – – Other fabrics:  
5514.19.10  – – – Other woven fabrics of polyester staple fibres  10  E  10  10  10  10  10  
5514.19.90  – – – Other 10  E  10  10  10  10  10  
5514.2  –  Dyed: 
5514.21.00  – – Of polyester staple fibres, plain weave  10  E  10  10  10  10  10  
5514.22.00  – – 3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  10 E  10  10  10  10  10  
5514.23.00  – – Other woven fabrics of polyester staple fibres  10  E  10  10  10  10  10  
5514.29.00  – – Other fabrics  10  E  10  10  10  10  10
EN 1020 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5514.30  –  Of yarns of different colours:  
5514.30.10  – – Of polyester staple fibres, plain weave  10  E  10  10  10  10  10  
5514.30.2  – – 3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  
5514.30.21  – – – Weighing 400 g/m2 or more  5  E  5  5  5  5  5  
5514.30.29  – – – Other 10  E  10  10  10  10  10  
5514.30.30  – – Other woven fabrics of polyester staple fibres  10  E  10  10  10  10  10  
5514.30.90  – – Other 10  E  10  10  10  10  10  
5514.4  –  Printed:  
5514.41.00  – – Of polyester staple fibres, plain weave  10  E  10  10  10  10  10  
5514.42.00  – – 3-thread or 4-thread twill, including cross twill, of polyester 
staple fibres  10 E  10  10  10  10  10  
5514.43.00  – – Other woven fabrics of polyester staple fibres  10  E  10  10  10  10  10  
5514.49.00  – – Other fabrics  10  E  10  10  10  10  10  
55.15  OTHER WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES  
5515.1  –  Of polyester staple fibres:  
5515.11.00  – – Mixed mainly or solely with viscose rayon staple fibres  10  E  10  10  10  10  10  
5515.12.00  – – Mixed mainly or solely with man-made filaments  10  E  10  10  10  10  10  
5515.13.00  – – Mixed mainly or solely with wool or fine animal hair  10  C  10  10  10  10  10  
5515.19.00  – – Other 10  E  10  10  10  10  10  
5515.2  –  Of acrylic or modacrylic staple fibres:
EN 15.12.2012 Official Journal of the European Union 1021
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5515.21.00  – – Mixed mainly or solely with man-made filaments  10  E  10  10  10  10  10  
5515.22.00  – – Mixed mainly or solely with wool or fine animal hair  10  E  10  10  10  10  10  
5515.29.00  – – Other 10  E  10  10  10  10  10  
5515.9  –  Other woven fabrics:  
5515.91.00  – – Mixed mainly or solely with man-made filaments  10  E  10  10  10  10  10  
5515.99  – – Other: 
5515.99.10  – – – Mixed mainly or solely with wool or fine animal hair  10  E  10  10  10  10  10  
5515.99.90  – – – Other 10  E  10  10  10  10  10  
55.16  WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES  
5516.1  –  Containing 85 % or more by weight of artificial staple fibres:  
5516.11.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
5516.12.00  – – Dyed  10  E  10  10  10  10  10  
5516.13  – – Of yarns of different colours:  
5516.13.10  – – – Weighing 400 g/m2 or more  5  E  5  5  5  5  5  
5516.13.90  – – – Other 10  E  10  10  10  10  10  
5516.14.00  – – Printed  10  E  10  10  10  10  10  
5516.2  –  Containing less than 85 % by weight of artificial staple fibres, 
mixed mainly or solely with man-made filaments:  
5516.21.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
5516.22.00  – – Dyed  10  E  10  10  10  10  10
EN 1022 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5516.23  – – Of yarns of different colours:  
5516.23.10  – – – Weighing 400 g/m2 or more  5  E  5  5  5  5  5  
5516.23.90  – – – Other 10  E  10  10  10  10  10  
5516.24.00  – – Printed  10  E  10  10  10  10  10  
5516.3  –  Containing less than 85 % by weight of artificial staple fibres, 
mixed mainly or solely with wool or fine animal hair:  
5516.31.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
5516.32.00  – – Dyed  10  E  10  10  10  10  10  
5516.33.00  – – Of yarns of different colours  10  E  10  10  10  10  10  
5516.34.00  – – Printed  10  E  10  10  10  10  10  
5516.4  –  Containing less than 85 % by weight of artificial staple fibres, 
mixed mainly or solely with cotton:  
5516.41.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
5516.42.00  – – Dyed  10  E  10  10  10  10  10  
5516.43  – – Of yarns of different colours:  
5516.43.10  – – – Weighing 400 g/m2 or more  5  E  5  5  5  5  5  
5516.43.90  – – – Other 10  E  10  10  10  10  10  
5516.44.00  – – Printed  10  E  10  10  10  10  10  
5516.9  –  Other: 
5516.91.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
5516.92.00  – – Dyed  10  E  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 1023
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5516.93.00  – – Of yarns of different colours  10  E  10  10  10  10  10  
5516.94.00  – – Printed  10  E  10  10  10  10  10  
56.01  WADDING OF TEXTILE MATERIALS AND ARTICLES 
THEREOF; TEXTILE FIBRES, NOT EXCEEDING 5 mm IN 
LENGTH (FLOCK), TEXTILE DUST AND MILL NEPS  
5601.10  –  Sanitary towels and tampons, diapers and diaper liners for 
babies and similar sanitary articles, of wadding:  
5601.10.10  – – Diapers for adults  0  A  0  0  0  0  0  
5601.10.90  – – Other 15  C  15  15  15  15  15  
5601.2  –  Wadding; other articles of wadding:  
5601.21  – – Of cotton:  
5601.21.1  – – – Wadding:  
5601.21.11  – – – –  Weighing 100 g/m2 or more but not more than 
350 g/m2 5 C  5  5  5  5  5  
5601.21.19  – – – –  Other 0  A  0  0  0  0  0  
5601.21.2  – – – Articles of wadding:  
5601.21.21  – – – Cylinders for cigarette filters, whether or not containing 
activated carbon  5 C  5  5  5  5  5  
5601.21.29  – – – –  Other 15  C  15  15  15  15  15  
5601.22  – – Of man-made fibres:  
5601.22.1  – – – Wadding:  
5601.22.11  – – – –  Weighing 100 g/m2 or more but not more than 
350 g/m2 5 C  5  5  5  5  5
EN 1024 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5601.22.19  – – – –  Other 0  A  0  0  0  0  0  
5601.22.2  – – – Articles of wadding:  
5601.22.21  – – – Cylinders for cigarette filters, whether or not containing 
activated carbon  15 C  5  5  5  5  5  
5601.22.29  – – – –  Other 15  C  15  15  15  15  15  
5601.29  – – Other: 
5601.29.10  – – – Wadding:  15  C  5  5  5  5  5  
5601.29.20  – – – Articles of wadding  15  C  15  15  15  15  15  
5601.30.00  –  Textile flock and dust and mill neps  15  C  5  5  5  5  5  
56.02  FELT, WHETHER OR NOT IMPREGNATED, COATED, 
COVERED OR LAMINATED 
5602.10.00  –  Needleloom felt and stitch-bonded fibre fabrics  15  C  5  5  5  5  5  
5602.2  –  Other felt, not impregnated, coated, covered or laminated:  
5602.21.00  – – Of wool or fine animal hair  15  C  5  5  5  5  5  
5602.29.00  – – Of other textile materials  5  C  5  5  5  5  5  
5602.90  –  Other: 
5602.90.10  – – Covered with thermoplastics, of a thickness exceeding 
0,15 mm, weighing more than 350 g/m2 0 A  0  0  0  0  0  
5602.90.20  – – Impregnated  0  A  0  0  0  0  0  
5602.90.90  – – Other 15  C  5  5  5  5  5  
56.03  NONWOVENS, WHETHER OR NOT IMPREGNATED, 
COATED, COVERED OR LAMINATED
EN 15.12.2012 Official Journal of the European Union 1025
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5603.1  –  Of man-made fibres:  
5603.11.00  – – Weighing not more than 25 g/m2 0 A  0  0  0  0  0  
5603.12.00  – – Weighing more than 25 g/m2 but not more than 70 g/m2 0 A  0  0  0  0  0  
5603.13.00  – – Weighing more than 70 g/m2 but not more than 150 g/m2 0 A  0  0  0  0  0  
5603.14.00  – – Weighing more than 150 g/m2 0 A  0  0  0  0  0  
5603.9  –  Other: 
5603.91.00  – – Weighing not more than 25 g/m2 0 A  0  0  0  0  0  
5603.92.00  – – Weighing more than 25 g/m2 but not more than 70 g/m2 0 A  0  0  0  0  0  
5603.93.00  – – Weighing more than 70 g/m2 but not more than 150 g/m2 0 A  0  0  0  0  0  
5603.94.00  – – Weighing more than 150 g/m2 0 A  0  0  0  0  0  
56.04  RUBBER THREAD AND CORD, TEXTILE COVERED; TEXTILE 
YARN, AND STRIP AND THE LIKE OF HEADING 54.04 OR 
54.05, IMPREGNATED, COVERED, COATED OR SHEATHED 
WITH RUBBER OR PLASTICS  
5604.10.00  –  Rubber thread and cord, textile-covered  10  C  10  10  10  10  10  
5604.90  –  Other: 
5604.90.10  – – High tenacity yarn of polyesters, of nylon or other 
polyamides or of viscose rayon, impregnated or coated  0 A  0  0  0  0  0  
5604.90.90  – – Other 10  C  10  10  10  10  10  
5605.00.00  METALLISED YARN, WHETHER OR NOT GIMPED, BEING 
TEXTILE YARN, OR STRIP OR THE LIKE OF HEADING 
54.04 OR 54.05, COMBINED WITH METAL IN THE FORM 
OF THREAD, STRIP OR POWDER OR COVERED WITH 
METAL  0 A  0  0  0  0  0
EN 1026 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5606.00.00  GIMPED YARN, AND STRIP AND THE LIKE OF HEADING 
54.04 OR 54.05, GIMPED (OTHER THAN THOSE OF 
HEADING 56.05 AND GIMPED HORSEHAIR YARN); 
CHENILLE YARN; LOOP WALE-YARN  5 C  5  5  5  5  5  
56.07  TWINE, CORDAGE, ROPES AND CABLES, WHETHER OR 
NOT PLAITED OR BRAIDED AND WHETHER OR NOT 
IMPREGNATED, COATED, COVERED OR SHEATHED WITH 
RUBBER OR PLASTICS  
5607.2  –  Of sisal or other textile fibres of the genus  Agave : 
5607.21.00  – – Binder or baler twine  15  E  15  15  15  15  15  
5607.29.00  – – Other 15  E  15  15  15  15  15  
5607.4  –  Of polyethylene or polypropylene: 
5607.41.00  – – Binder or baler twine  15  E  15  15  15  15  15  
5607.49.00  – – Other 15  E  15  15  15  15  15  
5607.50.00  –  Of other synthetic fibres  15  E  15  15  15  15  15  
5607.90  –  Other: 
5607.90.10  – – Of jute or of other textile bast fibres of heading 53.03  15  C  15  15  15  15  15  
5607.90.90  – – Other 15  C  15  15  15  15  15  
56.08  KNOTTED NETTING OF TWINE, CORDAGE OR ROPE; MADE 
UP FISHING NETS AND OTHER MADE UP NETS, OF TEXTILE 
MATERIALS  
5608.1  –  Of man-made textile materials:  
5608.11.00  – – Made up fishing nets  15  C  5  5  5  5  5  
5608.19.00  – – Other 15  C  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1027
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5608.90.00  –  Other 15  C  15  15  15  15  15  
5609.00.00  ARTICLES OF YARN, STRIP OR THE LIKE OF HEADING 54.04 
OR 54.05, TWINE, CORDAGE, ROPE OR CABLES, NOT 
ELSEWHERE SPECIFIED OR INCLUDED  15 C  15  15  15  15  15  
57.01  CARPETS AND OTHER TEXTILE FLOOR COVERINGS, 
KNOTTED, WHETHER OR NOT MADE UP  
5701.10.00  –  Of wool or fine animal hair  15  E  15  15  15  15  15  
5701.90.00  –  Of other textile materials  15  E  15  15  15  15  15  
57.02  CARPETS AND OTHER TEXTILE FLOOR COVERINGS, 
WOVEN, NOT TUFTED OR FLOCKED, WHETHER OR NOT 
MADE UP, INCLUDING  "KELEM ", "SCHUMACKS ", "KARA ­
MANIE " AND SIMILAR HAND-WOVEN RUGS  
5702.10.00  –  "Kelem ", "Schumacks ", "Karamanie " and similar hand-woven 
rugs  15 E  15  15  15  15  15  
5702.20.00  –  Floor coverings of coconut fibres (coir)  15  E  15  15  15  15  15  
5702.3  –  Other, of pile construction, not made up:  
5702.31.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
5702.32.00  – – Of man-made textile materials  15  E  15  15  15  15  15  
5702.39.00  – – Of other textile materials  15  E  15  15  15  15  15  
5702.4  –  Other, of pile construction, made up:  
5702.41.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
5702.42.00  – – Of man-made textile materials  15  E  15  15  15  15  15  
5702.49.00  – – Of other textile materials  15  E  15  15  15  15  15  
5702.50  –  Other, not of pile construction, not made up:
EN 1028 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5702.50.10  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
5702.50.20  – – Of man-made textile materials  15  E  15  15  15  15  15  
5702.50.90  – – Other 15  E  15  15  15  15  15  
5702.9  –  Other, not of pile construction, made up:  
5702.91.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
5702.92.00  – – Of man-made textile materials  15  E  15  15  15  15  15  
5702.99.00  – – Of other textile materials  15  E  15  15  15  15  15  
57.03  CARPETS AND OTHER TEXTILE FLOOR COVERINGS, 
TUFTED, WHETHER OR NOT MADE UP 
5703.10.00  –  Of wool or fine animal hair  15  E  15  15  15  15  15  
5703.20.00  –  Of nylon or other polyamides  15  E  15  15  15  15  15  
5703.30.00  –  Of other man-made textile materials  15  E  15  15  15  15  15  
5703.90.00  –  Of other textile materials  15  E  15  15  15  15  15  
57.04  CARPETS AND OTHER TEXTILE FLOOR COVERINGS, OF 
FELT, NOT TUFTED OR FLOCKED, WHETHER OR NOT 
MADE UP  
5704.10.00  –  Having a maximum surface area of 0,3 m2 15 E  15  15  15  15  15  
5704.90.00  –  Other 15  E  15  15  15  15  15  
5705.00.00  OTHER CARPETS AND OTHER TEXTILE FLOOR COVERINGS, 
WHETHER OR NOT MADE UP 15 E  15  15  15  15  15  
58.01  WOVEN PILE FABRICS AND CHENILLE FABRICS, OTHER 
THAN FABRICS OF HEADING 58.02 OR 58.06  
5801.10.00  –  Of wool or fine animal hair  10  C  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 1029
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5801.2  –  Of cotton: 
5801.21.00  – – Uncut weft pile fabrics  10  C  10  10  10  10  10  
5801.22.00  – – Cut corduroy  20  C  0  20  10  10  5  
5801.23  – – Other weft pile fabrics  
5801.23.10  – – – With pile fibres of a length exceeding 3 mm  10  C  10  10  10  10  10  
5801.23.90  – – – Other 10  C  10  10  10  10  10  
5801.24.00  – – Warp pile fabrics, épinglé (uncut)  10  C  10  10  10  10  10  
5801.25  – – Warp pile fabrics, cut:  
5801.25.10  – – – With pile fibres of a length exceeding 3 mm  10  C  10  10  10  10  10  
5801.25.90  – – – Other 10  C  10  10  10  10  10  
5801.26.00  – – Chenille fabrics  10  C  10  10  10  10  10  
5801.3  –  Of man-made fibres:  
5801.31.00  – – Uncut weft pile fabrics  10  C  10  10  10  10  10  
5801.32.00  – – Cut corduroy  20  C  0  20  10  10  5  
5801.33.00  – – Other weft pile fabrics  10  C  10  10  10  10  10  
5801.34  – – Warp pile fabrics, épinglé (uncut)  
5801.34.10  – – – For closing by pressure ( "Velcro ") 0  A  0  0  0  0  0  
5801.34.90  – – – Other 10  C  10  10  10  10  10  
5801.35  – – Warp pile fabrics, cut:  
5801.35.10  – – – With pile fibres of a length exceeding 3 mm  10  C  10  10  10  10  10
EN 1030 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5801.35.20  – – – Other, in the piece, of a width exceeding 350 cm, weighing 
more than 130 g/m2 10 C  10  10  10  10  10  
5801.35.90  – – – Other 10  C  10  0  10  10  10  
5801.36.00  – – Chenille fabrics  10  C  10  10  10  10  10  
5801.90.00  –  Of other textile materials  10  C  10  10  10  10  10  
58.02  TERRY TOWELLING AND SIMILAR WOVEN TERRY FABRICS, 
OTHER THAN NARROW FABRICS OF HEADING 58.06; 
TUFTED TEXTILE FABRICS, OTHER THAN PRODUCTS OF 
HEADING 57.03  
5802.1  –  Terry towelling and similar woven terry fabrics, of cotton:  
5802.11.00  – – Unbleached  10  E  10  10  10  10  10  
5802.19.00  – – Other 10  E  10  10  10  10  10  
5802.20.00  –  Terry towelling and similar woven terry fabrics, of other 
textile materials  10 E  10  10  10  10  10  
5802.30.00  –  Tufted textile fabrics  10  E  10  10  10  10  10  
58.03  GAUZE, OTHER THAN NARROW FABRICS OF HEADING 
58.06  
5803.00.10  –  Of cotton  10  E  10  10  10  10  10  
5803.00.90  –  Other 10  E  10  10  10  10  10  
58.04  TULLES AND OTHER NET FABRICS; LACE IN THE PIECE, IN 
STRIPS OR IN MOTIFS, OTHER THAN FABRICS OF 
HEADINGS 60.02 TO 60.06  
5804.10.00  –  Tulles and other net fabrics  10  E  10  10  10  10  10  
5804.2  –  Mechanically made lace:
EN 15.12.2012 Official Journal of the European Union 1031
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5804.21.00  – – Of man-made fibres  10  E  10  10  10  10  10  
5804.29.00  – – Of other textile materials  10  E  10  10  10  10  10  
5804.30.00  –  Hand-made lace  10  E  10  10  10  10  10  
5805.00.00  HAND-WOVEN TAPESTRIES OF THE TYPE GOBELINS, 
FLANDERS, AUBUSSON, BEAUVAIS AND THE LIKE, AND 
NEEDLE-WORKED TAPESTRIES (FOR EXAMPLE: PETIT 
POINT, CROSS STITCH), WHETHER OR NOT MADE UP  15 C  15  15  15  15  15  
58.06  NARROW WOVEN FABRICS, OTHER THAN GOODS OF 
HEADING 58.07; NARROW FABRICS CONSISTING OF 
WARP WITHOUT WEFT ASSEMBLED BY MEANS OF AN 
ADHESIVE (BOLDUCS)  
5806.10  –  Woven pile fabrics (including terry towelling and similar terry 
fabrics) and chenille fabrics:  
5806.10.10  – – Of a width of less than 10 cm, with pile fibres of a length 
exceeding 3 mm  10 C  10  10  10  10  10  
5806.10.20  – – For closing by pressure ( "Velcro ") 0  A  0  0  0  0  0  
5806.10.90  – – Other 10  C  10  10  10  10  10  
5806.20.00  –  Other woven fabrics, containing by weight 5 % or more of 
elastomeric yarn or rubber thread  10 E  10  10  10  10  10  
5806.3  –  Other woven fabrics:  
5806.31  – – Of cotton:  
5806.31.10  – – – Of a density exceeding 75 yarns per cm2 5 C  5  5  5  5  5  
5806.31.90  – – – Other 10  C  10  10  10  10  10  
5806.32  – – Of man-made fibres:  
5806.32.10  – – – Of polyamides, of a density exceeding 75 yarns per cm2 5 C  5  5  5  5  5
EN 1032 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5806.32.90  – – – Other 10  C  10  10  10  10  10  
5806.39.00  – – Of other textile materials  10  C  10  10  10  10  10  
5806.40.00  –  Fabrics consisting of warp without weft assembled by means 
of an adhesive (bolducs)  10 C  10  10  10  10  10  
58.07  LABELS, BADGES AND SIMILAR ARTICLES OF TEXTILE 
MATERIALS, IN THE PIECE, IN STRIPS OR CUT TO SHAPE 
OR SIZE, NOT EMBROIDERED  
5807.10.00  –  Woven 10  E  10  10  10  10  10  
5807.90.00  –  Other 10  E  10  10  10  10  10  
58.08  BRAIDS IN THE PIECE; ORNAMENTAL TRIMMINGS IN THE 
PIECE, WITHOUT EMBROIDERY, OTHER THAN KNITTED OR 
CROCHETED; TASSELS, POMPONS AND SIMILAR ARTICLES  
5808.10.00  –  Braids in the piece  10  C  10  10  10  10  10  
5808.90.00  –  Other 10  C  10  10  10  10  10  
5809.00.00  WOVEN FABRICS OF METAL THREAD AND WOVEN 
FABRICS OF METALLISED YARN OF HEADING 56.05, OF A 
KIND USED IN APPAREL, AS FURNISHING FABRICS OR FOR 
SIMILAR PURPOSES, NOT ELSEWHERE SPECIFIED OR 
INCLUDED  10 C  10  10  10  10  10  
58.10  EMBROIDERY IN THE PIECE, IN STRIPS OR IN MOTIFS  
5810.10.00  –  Embroidery without visible ground  10  C  10  10  10  10  10  
5810.9  –  Other embroidery:  
5810.91.00  – – Of cotton  10  C  10  10  10  10  10  
5810.92.00  – – Of man-made fibres  10  C  10  10  10  10  10  
5810.99.00  – – Of other textile materials  10  E  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 1033
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
58.11  QUILTED TEXTILE PRODUCTS IN THE PIECE, COMPOSED OF 
ONE OR MORE LAYERS OF TEXTILE MATERIALS 
ASSEMBLED WITH PADDING BY STITCHING OR 
OTHERWISE, OTHER THAN EMBROIDERY OF HEADING 
58.10  
5811.00.10  –  Of dipped fabrics  10  C  10  10  10  10  10  
5811.00.90  –  Other 10  C  10  10  10  10  10  
59.01  TEXTILE FABRICS COATED WITH GUM OR AMYLACEOUS 
SUBSTANCES, OF A KIND USED FOR THE OUTER COVERS 
OF BOOKS OR THE LIKE; TRACING CLOTH; PREPARED 
PAINTING CANVAS; BUCKRAM AND SIMILAR STIFFENED 
TEXTILE FABRICS OF A KIND USED FOR HAT FOUNDA ­
TIONS  
5901.10.00  –  Textile fabrics coated with gum or amylaceous substances, of 
a kind used for the outer covers of books or the like  5 C  5  5  5  5  5  
5901.90.00  –  Other 15  C  5  5  5  5  5  
59.02  TYRE CORD FABRIC OF HIGH TENACITY YARN OF NYLON 
OR OTHER POLYAMIDES, POLYESTERS OR VISCOSE RAYON  
5902.10.00  –  Of nylon or other polyamides  0  A  0  0  0  0  0  
5902.20.00  –  Of polyesters  0  A  0  0  0  0  0  
5902.90.00  –  Other 0  A  0  0  0  0  0  
59.03  TEXTILE FABRICS IMPREGNATED, COATED, COVERED OR 
LAMINATED WITH PLASTICS, OTHER THAN THOSE OF 
HEADING 59.02  
5903.10.00  –  With poly(vinyl chloride)  5  C  5  5  5  5  5  
5903.20.00  –  With polyurethane  10  C  10  10  10  10  10  
5903.90  –  Other:
EN 1034 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5903.90.10  – – Fabrics with visible particles of thermoplastics on one or 
both sides (interlinings)  5 C  5  5  5  5  5  
5903.90.20  – – Other, of polyamides, of a density exceeding 35 yarns per 
cm2 5 C  5  5  5  5  5  
5903.90.30  – – Other, of textured polyester yarn coated with acrylic 
polymers, in the piece, of a width exceeding 183 cm  10 C  10  10  10  10  10  
5903.90.90  – – Other 10  C  10  10  10  10  10  
59.04  LINOLEUM, WHETHER OR NOT CUT TO SHAPE; FLOOR 
COVERING CONSISTING OF A COATING OR COVERING 
APPLIED ON A TEXTILE BACKING, WHETHER OR NOT 
CUT TO SHAPE  
5904.10.00  –  Linoleum  0  A  0  0  0  0  0  
5904.90.00  –  Other 10  C  10  10  10  10  10  
5905.00.00  TEXTILE WALL COVERINGS  10 C  10  10  10  10  10  
59.06  RUBBERISED TEXTILE FABRICS, OTHER THAN THOSE OF 
HEADING 59.02  
5906.10.00  –  Adhesive tape of a width not exceeding 20 cm  10  C  10  10  10  10  10  
5906.9  –  Other: 
5906.91.00  – – Knitted or crocheted  10  C  10  10  10  10  10  
5906.99  – – Other: 
5906.99.10  – – – Of polyamides or viscose rayon, weighing 150 g/m2 or 
more but not more than 500 g/m2 5 C  5  5  5  5  5  
5906.99.20  – – – Flannel  10  C  10  10  10  10  10  
5906.99.30  – – – Rubberised nylon fabrics of a kind used in the manufacture 
of tyres  0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1035
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5906.99.90  – – – Other 10  C  10  10  10  10  10  
5907.00.00  TEXTILE FABRICS OTHERWISE IMPREGNATED, COATED OR 
COVERED; PAINTED CANVAS BEING THEATRICAL SCENERY, 
STUDIO BACK-CLOTHS OR THE LIKE  10 C  10  0  10  10  10  
5908.00.00  TEXTILE WICKS, WOVEN, PLAITED OR KNITTED, FOR 
LAMPS, STOVES, LIGHTERS, CANDLES OR THE LIKE; INCAN ­
DESCENT GAS MANTLES AND TUBULAR KNITTED GAS 
MANTLE FABRIC THEREFOR, WHETHER OR NOT IMPREG­
NATED  5 C  5  5  5  5  5  
5909.00.00  TEXTILE HOSEPIPING AND SIMILAR TEXTILE TUBING, WITH 
OR WITHOUT LINING, ARMOUR, OR ACCESSORIES OF 
OTHER MATERIALS  0 A  0  0  0  0  0  
5910.00.00  TRANSMISSION OR CONVEYOR BELTS OR BELTING, OF 
TEXTILE MATERIAL, WHETHER OR NOT IMPREGNATED, 
COATED, COVERED OR LAMINATED WITH PLASTICS, OR 
REINFORCED WITH METAL OR OTHER MATERIAL  0 A  0  0  0  0  0  
59.11  TEXTILE PRODUCTS AND ARTICLES, FOR TECHNICAL USES, 
SPECIFIED IN NOTE 7 TO THIS CHAPTER  
5911.10.00  –  Textile fabrics, felt and felt-lined woven fabrics, coated, 
covered or laminated with rubber, leather or other material, 
of a kind used for card clothing, and similar fabrics of a kind 
used for other technical purposes, including narrow fabrics 
made of velvet impregnated with rubber, for covering 
weaving spindles (weaving beams)  5 E  5  5  5  5  5  
5911.20.00  –  Bolting cloth, whether or not made up  5  C  5  5  5  5  5  
5911.3  –  Textile fabrics and felts, endless or fitted with linking devices, 
of a kind used in papermaking or similar machines (for 
example, for pulp or asbestos-cement):  
5911.31.00  – – Weighing less than 650 g/m2 0 A  0  0  0  0  0  
5911.32.00  – – Weighing 650 g/m2 of more  0  A  0  0  0  0  0
EN 1036 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
5911.40.00  –  Straining cloth and thick cloth of a kind used in oil presses or 
the like, including that of human hair  0 A  0  0  0  0  0  
5911.90.00  –  Other 0  A  0  0  0  0  0  
60.01  PILE FABRICS, INCLUDING  "LONG PILE " AND TERRY 
FABRICS, KNITTED OR CROCHETED  
6001.10.00  –  "Long pile " fabrics  10  E  10  10  10  10  10  
6001.2  –  Looped pile fabrics:  
6001.21.00  – – Of cotton  10  E  10  10  10  10  10  
6001.22.00  – – Of man-made fibres  10  E  10  10  10  10  10  
6001.29.00  – – Of other textile materials  10  E  10  10  10  10  10  
6001.9  –  Other: 
6001.91  – – Of cotton:  
6001.91.10  – – – With pile fibres of a length exceeding 3 mm  10  E  10  10  10  10  10  
6001.91.90  – – – Other 10  E  10  10  10  10  10  
6001.92  – – Of man-made fibres:  
6001.92.10  – – – With pile fibres of a length exceeding 3 mm  15  E  10  5  10  15  5  
6001.92.90  – – – Other 10  E  10  10  10  10  10  
6001.99.00  – – Of other textile materials  10  E  10  10  10  10  10  
60.02  KNITTED OR CROCHETED FABRICS OF A WIDTH NOT 
EXCEEDING 30 CM, CONTAINING BY WEIGHT 5 % OR 
MORE OF ELASTOMERIC YARN OR RUBBER THREAD, 
OTHER THAN THOSE OF HEADING 60.01
EN 15.12.2012 Official Journal of the European Union 1037
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6002.40  –  Containing by weight 5 % or more of elastomeric yarn, 
without rubber thread:  
6002.40.1  – – With polyurethane ( "lycra "): 
6002.40.11  – – – Of a width not exceeding 11 cm and a thickness not 
exceeding 3 mm, for edging  0 A  0  0  0  0  0  
6002.40.19  – – – Other 10  E  10  10  10  10  10  
6002.40.90  – – Other 10  E  10  10  10  10  10  
6002.90.00  –  Other 10  E  10  10  10  10  10  
60.03  KNITTED OR CROCHETED FABRICS OF A WIDTH NOT 
EXCEEDING 30 CM, OTHER THAN THOSE OF HEADING 
60.01 OR 60.02  
6003.10.00  –  Of wool or fine animal hair  10  E  10  10  10  10  10  
6003.20.00  –  Of cotton  10  E  10  10  10  10  10  
6003.30.00  –  Of synthetic fibres  10  E  10  10  10  10  10  
6003.40.00  –  Of artificial fibres  10  E  10  10  10  10  10  
6003.90.00  –  Other 10  E  10  10  10  10  10  
60.04  KNITTED OR CROCHETED FABRICS OF A WIDTH 
EXCEEDING 30 CM, CONTAINING BY WEIGHT 5 % OR 
MORE OF ELASTOMERIC YARN OR RUBBER THREAD, 
OTHER THAN THOSE OF HEADING 60.01  
6004.10  –  Containing by weight 5 % or more of elastomeric yarn, 
without rubber thread:  
6004.10.10  – – With polyurethane ( "lycra ") 5  C  5  5  5  5  5  
6004.10.90  – – Other 10  E  10  10  10  10  10
EN 1038 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6004.90.00  –  Other 10  E  10  10  10  10  10  
60.05  WARP KNIT FABRICS (INCLUDING THOSE MADE ON 
GALLOON KNITTING MACHINES), OTHER THAN THOSE 
OF HEADINGS 60.01 TO 60.04  
6005.2  –  Of cotton: 
6005.21.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
6005.22.00  – – Dyed  10  E  10  10  10  10  10  
6005.23.00  – – Of yarns of different colours  10  E  10  10  10  10  10  
6005.24.00  – – Printed  10  E  10  10  10  10  10  
6005.3  –  Of synthetic fibres:  
6005.31.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
6005.32.00  – – Dyed  10  E  10  10  10  10  10  
6005.33.00  – – Of yarns of different colours  10  E  10  10  10  10  10  
6005.34.00  – – Printed  10  E  10  10  10  10  10  
6005.4  –  Of artificial fibres:  
6005.41.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
6005.42.00  – – Dyed  10  E  10  10  10  10  10  
6005.43.00  – – Of yarns of different colours  10  E  10  10  10  10  10  
6005.44.00  – – Printed  10  E  10  10  10  10  10  
6005.90  –  Other:
EN 15.12.2012 Official Journal of the European Union 1039
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6005.90.10  – – Of wool or fine animal hair  10  E  10  10  10  10  10  
6005.90.90  – – Other 10  E  10  10  10  10  10  
60.06  OTHER KNITTED OR CROCHETED FABRICS  
6006.10.00  –  Of wool or fine animal hair  10  E  10  10  10  10  10  
6006.2  –  Of cotton: 
6006.21.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
6006.22.00  – – Dyed  10  E  10  10  10  10  10  
6006.23.00  – – Of yarns of different colours  10  E  10  10  10  10  10  
6006.24.00  – – Printed  10  E  10  10  10  10  10  
6006.3  –  Of synthetic fibres:  
6006.31.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
6006.32.00  – – Dyed  10  E  10  10  10  10  10  
6006.33.00  – – Of yarns of different colours  10  E  10  10  10  10  10  
6006.34.00  – – Printed  10  E  10  10  10  10  10  
6006.4  –  Of artificial fibres:  
6006.41.00  – – Unbleached or bleached  10  E  10  10  10  10  10  
6006.42.00  – – Dyed  10  E  10  10  10  10  10  
6006.43.00  – – Of yarns of different colours  10  E  10  10  10  10  10  
6006.44.00  – – Printed  10  E  10  10  10  10  10  
6006.90.00  –  Other 10  E  10  10  10  10  10
EN 1040 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
61.01  MEN'S OR BOYS' OVERCOATS, CAR-COATS, CAPES, 
CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND- 
CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, 
KNITTED OR CROCHETED, OTHER THAN THOSE OF 
HEADING 61.03  
6101.20.00  –  Of cotton  15  E  15  15  15  15  15  
6101.30.00  –  Of man-made fibres  15  E  15  15  15  15  15  
6101.90  –  Of other textile materials:  
6101.90.10  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6101.90.90  – – Other 15  E  15  15  15  15  15  
61.02  WOMEN'S OR GIRLS' OVERCOATS, CAR-COATS, CAPES, 
CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND- 
CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, 
KNITTED OR CROCHETED, OTHER THAN THOSE OF 
HEADING 61.04  
6102.10.00  –  Of wool or fine animal hair  15  E  15  15  15  15  15  
6102.20.00  –  Of cotton  15  E  15  15  15  15  15  
6102.30.00  –  Of man-made fibres  15  E  15  15  15  15  15  
6102.90.00  –  Of other textile materials  15  E  15  15  15  15  15  
61.03  MEN'S OR BOYS' SUITS, ENSEMBLES, JACKETS, BLAZERS, 
TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND 
SHORTS (OTHER THAN SWIMWEAR), KNITTED OR 
CROCHETED  
6103.10  –  Suits (two-piece or three-piece):  
6103.10.10  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6103.10.20  –  Of synthetic fibres  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1041
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6103.10.90  – – Of other textile materials  15  E  15  15  15  15  15  
6103.2  –  Ensembles:  
6103.22.00  – – Of cotton  15  E  15  15  15  15  15  
6103.23.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6103.29  – – Of other textile materials:  
6103.29.10  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6103.29.90  – – – Other 15  E  15  15  15  15  15  
6103.3  –  Jackets and blazers:  
6103.31.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6103.32.00  – – Of cotton  15  E  15  15  15  15  15  
6103.33.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6103.39.00  – – Of other textile materials  15  E  15  15  15  15  15  
6103.4  –  Trousers, bib and brace overalls, breeches and shorts:  
6103.41.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6103.42.00  – – Of cotton  15  E  15  15  15  15  15  
6103.43.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6103.49.00  – – Of other textile materials  15  E  15  15  15  15  15  
61.04  WOMEN'S OR GIRLS' SUITS, ENSEMBLES, JACKETS, BLAZERS 
DRESSES, SKIRTS, DIVIDED SKIRTS, TROUSERS, BIB AND 
BRACE OVERALLS, BREECHES AND SHORTS (OTHER 
THAN SWIMWEAR), KNITTED OR CROCHETED
EN 1042 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6104.1  –  Suits:  
6104.13.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6104.19  – – Of other textile materials:  
6104.19.10  – – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6104.19.20  – – – Of cotton  15  E  15  15  15  15  15  
6104.19.90  – – – Other 15  E  15  15  15  15  15  
6104.2  –  Ensembles:  
6104.22.00  – – Of cotton  15  E  15  15  15  15  15  
6104.23.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6104.29  – – Of other textile materials:  
6104.29.10  – – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6104.29.90  – – – Other 15  E  15  15  15  15  15  
6104.3  –  Jackets and blazers:  
6104.31.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6104.32.00  – – Of cotton  15  C  15  15  15  15  15  
6104.33.00  – – Of synthetic fibres  15  C  15  15  15  15  15  
6104.39.00  – – Of other textile materials  15  E  15  15  15  15  15  
6104.4  Dresses:  
6104.41.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6104.42.00  – – Of cotton  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1043
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6104.43.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6104.44.00  – – Of artificial fibres  15  E  15  15  15  15  15  
6104.49.00  – – Of other textile materials  15  E  15  15  15  15  15  
6104.5  –  Skirts and divided skirts:  
6104.51.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6104.52.00  – – Of cotton  15  E  15  15  15  15  15  
6104.53.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6104.59.00  – – Of other textile materials  15  E  15  15  15  15  15  
6104.6  –  Trousers, bib and brace overalls, breeches and shorts:  
6104.61.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6104.62.00  – – Of cotton  15  C  15  15  15  15  15  
6104.63.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6104.69.00  – – Of other textile materials  15  E  15  15  15  15  15  
61.05  MEN'S OR BOYS' SHIRTS, KNITTED OR CROCHETED 
6105.10.00  –  Of cotton  15  C  15  15  15  15  15  
6105.20.00  –  Of man-made fibres  15  E  15  15  15  15  15  
6105.90.00  –  Of other textile materials  15  E  15  15  15  15  15  
61.06  WOMEN'S OR GIRLS' BLOUSES, SHIRTS AND SHIRT- 
BLOUSES, KNITTED OR CROCHETED  
6106.10.00  –  Of cotton  15  C  15  15  15  15  15
EN 1044 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6106.20.00  –  Of man-made fibres  15  C  15  15  15  15  15  
6106.90.00  –  Of other textile materials  15  E  15  15  15  15  15  
61.07  MEN'S OR BOYS' UNDERPANTS, BRIEFS, NIGHTSHIRTS, 
PYJAMAS, BATHROBES, DRESSING GOWNS AND SIMILAR 
ARTICLES, KNITTED OR CROCHETED  
6107.1  –  Underpants and briefs:  
6107.11.00  – – Of cotton  15  E  15  15  15  15  15  
6107.12.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6107.19.00  – – Of other textile materials  15  E  15  15  15  15  15  
6107.2  –  Nightshirts and pyjamas:  
6107.21.00  – – Of cotton  15  E  15  15  15  15  15  
6107.22.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6107.29.00  – – Of other textile materials  15  E  15  15  15  15  15  
6107.9  –  Other: 
6107.91.00  – – Of cotton  15  E  15  15  15  15  15  
6107.99  – – Of other textile materials:  
6107.99.10  – – Of man-made fibres  15  E  15  15  15  15  15  
6107.99.90  – – – Other 15  E  15  15  15  15  15  
61.08  WOMEN'S OR GIRLS' SLIPS, PETTICOATS, BRIEFS, PANTIES, 
NIGHTDRESSES, PYJAMAS, NEGLIGEES, BATH-ROBES, 
DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR 
CROCHETED  
6108.1  –  Slips and petticoats:
EN 15.12.2012 Official Journal of the European Union 1045
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6108.11.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6108.19.00  – – Of other textile materials  15  E  15  15  15  15  15  
6108.2  –  Briefs and panties:  
6108.21.00  – – Of cotton  15  E  15  15  15  15  15  
6108.22.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6108.29.00  – – Of other textile materials  15  E  15  15  15  15  15  
6108.3  –  Nightdresses and pyjamas:  
6108.31.00  – – Of cotton  15  E  15  15  15  15  15  
6108.32.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6108.39.00  – – Of other textile materials  15  E  15  15  15  15  15  
6108.9  –  Other: 
6108.91.00  – – Of cotton  15  E  15  15  15  15  15  
6108.92.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6108.99.00  – – Of other textile materials  15  E  15  15  15  15  15  
61.09  T-SHIRTS, SINGLETS AND OTHER VESTS, KNITTED OR 
CROCHETED 
6109.10.00  –  Of cotton  15  E  15  15  15  15  15  
6109.90.00  –  Of other textile materials  15  C  15  15  15  15  15  
61.10  JERSEYS, PULLOVERS, CARDIGANS, WAISTCOATS AND 
SIMILAR ARTICLES, KNITTED OR CROCHETED  
6110.1  –  Of wool or fine animal hair:
EN 1046 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6110.11.00  – – Of wool 15  E  15  15  15  15  15  
6110.12.00  – – Of Kashmir (cashmere) goats  15  E  15  15  15  15  15  
6110.19.00  – – Other 15  E  15  15  15  15  15  
6110.20.00  –  Of cotton  15  E  15  15  15  15  15  
6110.30.00  –  Of man-made fibres  15  C  15  15  15  15  15  
6110.90.00  –  Of other textile materials  15  E  15  15  15  15  15  
61.11  BABIES' GARMENTS AND CLOTHING ACCESSORIES, 
KNITTED OR CROCHETED  
6111.20.00  –  Of cotton  15  E  15  15  15  15  15  
6111.30.00  –  Of synthetic fibres  15  E  15  15  15  15  15  
6111.90  –  Of other textile materials:  
6111.90.10  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6111.90.90  – – Other 15  E  15  15  15  15  15  
61.12  TRACK SUITS, SKI SUITS AND SWIMWEAR, KNITTED OR 
CROCHETED 
6112.1  –  Track suits:  
6112.11.00  – – Of cotton  15  E  15  15  15  15  15  
6112.12.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6112.19.00  – – Of other textile materials  15  E  15  15  15  15  15  
6112.20.00  –  Overalls and ski suits  15  E  15  15  15  15  15  
6112.3  –  Men's or boys' swimwear:
EN 15.12.2012 Official Journal of the European Union 1047
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6112.31.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6112.39.00  – – Of other textile materials  15  E  15  15  15  15  15  
6112.4  –  Women's or girls' swimwear:  
6112.41.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6112.49.00  – – Of other textile materials  15  E  15  15  15  15  15  
6113.00.00  GARMENTS, MADE UP OF KNITTED OR CROCHETED 
FABRICS OF HEADING 59.03, 59.06 OR 59.07  15 E  15  15  15  15  15  
61.14  OTHER GARMENTS, KNITTED OR CROCHETED  
6114.20.00  –  Of cotton  15  E  15  15  15  15  15  
6114.30.00  –  Of man-made fibres  15  E  15  15  15  15  15  
6114.90.00  –  Of other textile materials  15  E  15  15  15  15  15  
61.15  PANTYHOSE, TIGHTS, STOCKINGS, SOCKS AND OTHER 
HOSIERY, INCLUDING GRADUATED COMPRESSION 
HOSIERY (FOR EXAMPLE, STOCKINGS FOR VARICOSE 
VEINS), KNITTED OR CROCHETED  
6115.10  –  Pantyhose, tights, stockings and graduated compression 
hosiery (for example, stockings for varicose veins):  
6115.10.10  – – Stockings for varicose veins  0  A  0  0  0  0  0  
6115.10.90  – – Other 15  E  15  15  15  15  15  
6115.2  –  Other pantyhose and tights:  
6115.21.00  – – Of synthetic fibres, measuring per single yarn less than 67 
decitex  15 E  15  15  15  15  15  
6115.22.00  – – Of synthetic fibres, measuring per single yarn 67 decitex or 
more 15 E  15  15  15  15  15
EN 1048 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6115.29.00  – – Of other textile materials  15  E  15  15  15  15  15  
6115.30.00  –  Other women's full-length or knee-length hosiery, measuring 
per single yarn less than 67 decitex  15 E  15  15  15  15  15  
6115.9  –  Other: 
6115.94.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6115.95.00  – – Of cotton  15  E  15  15  15  15  15  
6115.96.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6115.99.00  – – Of other textile materials  15  E  15  15  15  15  15  
61.16  GLOVES, MITTENS AND MITTS, KNITTED OR CROCHETED  
6116.10.00  –  Impregnated, coated or covered with plastic or rubber  15  E  15  15  15  15  15  
6116.9  –  Other: 
6116.91.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6116.92.00  – – Of cotton  15  E  15  15  15  15  15  
6116.93.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6116.99.00  – – Of other textile materials  15  E  15  15  15  15  15  
61.17  OTHER MADE-UP CLOTHING ACCESSORIES, KNITTED OR 
CROCHETED; KNITTED OR CROCHETED PARTS OF 
GARMENTS OR OF CLOTHING ACCESSORIES  
6117.10.00  –  Shawls, scarves, mufflers, mantillas, veils and the like  15  E  15  15  15  15  15  
6117.80  –  Other clothing accessories:  
6117.80.10  – – Kneepads and shin guards, other than for sports  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1049
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6117.80.20  – – Ties, bow ties and cravats  15  E  15  15  15  15  15  
6117.80.90  – – Other 15  E  15  15  15  15  15  
6117.90.00  –  Parts  15  E  15  15  15  15  15  
62.01  MEN'S OR BOYS' OVERCOATS, CAR-COATS, CAPES, 
CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND- 
CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, 
OTHER THAN THOSE OF HEADING 62.03  
6201.1  –  Overcoats, raincoats, car-coats, capes, cloaks and similar 
articles:  
6201.11.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6201.12.00  – – Of cotton  15  E  15  15  15  15  15  
6201.13.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6201.19.00  – – Of other textile materials  15  E  15  15  15  15  15  
6201.9  –  Other: 
6201.91.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6201.92.00  – – Of cotton  15  E  15  15  15  15  15  
6201.93.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6201.99.00  – – Of other textile materials  15  E  15  15  15  15  15  
62.02  WOMEN'S OR GIRLS' OVERCOATS, CAR-COATS, CAPES, 
CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND- 
CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, 
OTHER THAN THOSE OF HEADING 62.04  
6202.1  –  Overcoats, raincoats, car-coats, capes, cloaks and similar 
articles:
EN 1050 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6202.11.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6202.12.00  – – Of cotton  15  E  15  15  15  15  15  
6202.13.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6202.19.00  – – Of other textile materials  15  E  15  15  15  15  15  
6202.9  –  Other: 
6202.91.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6202.92.00  – – Of cotton  15  E  15  15  15  15  15  
6202.93.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6202.99.00  – – Of other textile materials  15  E  15  15  15  15  15  
62.03  MEN'S OR BOYS' SUITS, ENSEMBLES, JACKETS, BLAZERS, 
TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND 
SHORTS (OTHER THAN SWIMWEAR)  
6203.1  –  Suits (two-piece or three-piece):  
6203.11.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6203.12.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6203.19.00  – – Of other textile materials  15  E  15  15  15  15  15  
6203.2  –  Ensembles:  
6203.22.00  – – Of cotton  15  E  15  15  15  15  15  
6203.23.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6203.29  – – Of other textile materials:  
6203.29.10  – – – Of wool or fine animal hair  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1051
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6203.29.90  – – – Other 15  E  15  15  15  15  15  
6203.3  –  Jackets and blazers:  
6203.31.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6203.32.00  – – Of cotton  15  E  15  15  15  15  15  
6203.33.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6203.39.00  – – Of other textile materials  15  E  15  15  15  15  15  
6203.4  –  Trousers, bib and brace overalls, breeches and shorts:  
6203.41.00  – – Of wool or fine animal hair  15  C  15  15  15  15  15  
6203.42.00  – – Of cotton  15  C  15  15  15  15  15  
6203.43.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6203.49.00  – – Of other textile materials  15  E  15  15  15  15  15  
62.04  WOMEN'S OR GIRLS' SUITS, ENSEMBLES, JACKETS, BLAZERS, 
DRESSES, SKIRTS, DIVIDED SKIRTS, TROUSERS, BIB AND 
BRACE OVERALLS, BREECHES AND SHORTS (OTHER 
THAN SWIMWEAR)  
6204.1  –  Suits:  
6204.11.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6204.12.00  – – Of cotton  15  E  15  15  15  15  15  
6204.13.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6204.19.00  – – Of other textile materials  15  E  15  15  15  15  15  
6204.2  –  Ensembles:
EN 1052 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6204.21.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6204.22.00  – – Of cotton  15  E  15  15  15  15  15  
6204.23.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6204.29.00  – – Of other textile materials  15  E  15  15  15  15  15  
6204.3  –  Jackets and blazers:  
6204.31.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6204.32.00  – – Of cotton  15  C  15  15  15  15  15  
6204.33.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6204.39.00  – – Of other textile materials  15  E  15  15  15  15  15  
6204.4  –  Dresses:  
6204.41.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6204.42.00  – – Of cotton  15  E  15  15  15  15  15  
6204.43.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6204.44.00  – – Of artificial fibres  15  E  15  15  15  15  15  
6204.49.00  – – Of other textile materials  15  E  15  15  15  15  15  
6204.5  –  Skirts and divided skirts:  
6204.51.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6204.52.00  – – Of cotton  15  C  15  15  15  15  15  
6204.53.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6204.59.00  – – Of other textile materials  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1053
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6204.6  –  Trousers, bib and brace overalls, breeches and shorts:  
6204.61.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6204.62.00  – – Of cotton  15  C  15  15  15  15  15  
6204.63.00  – – Of synthetic fibres  15  C  15  15  15  15  15  
6204.69.00  – – Of other textile materials  15  C  15  15  15  15  15  
62.05  MEN'S OR BOYS' SHIRTS  
6205.20.00  –  Of cotton  15  C  15  15  15  15  15  
6205.30.00  –  Of man-made fibres  15  E  15  15  15  15  15  
6205.90  –  Of other textile materials:  
6205.90.10  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6205.90.90  – – Other 15  E  15  15  15  15  15  
62.06  WOMEN'S OR GIRLS' BLOUSES, SHIRTS AND SHIRT- 
BLOUSES 
6206.10.00  –  Of silk or silk waste  15  E  15  15  15  15  15  
6206.20.00  –  Of wool or fine animal hair  15  E  15  15  15  15  15  
6206.30.00  –  Of cotton  15  C  15  15  15  15  15  
6206.40.00  –  Of man-made fibres  15  C  15  15  15  15  15  
6206.90.00  –  Of other textile materials  15  E  15  15  15  15  15  
62.07  MEN'S OR BOYS' SINGLETS AND OTHER VESTS, UNDER ­
PANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, BATHROBES, 
DRESSING GOWNS AND SIMILAR ARTICLES
EN 1054 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6207.1  –  Underpants and briefs:  
6207.11.00  – – Of cotton  15  E  15  15  15  15  15  
6207.19.00  – – Of other textile materials  15  E  15  15  15  15  15  
6207.2  –  Nightshirts and pyjamas:  
6207.21.00  – – Of cotton  15  E  15  15  15  15  15  
6207.22.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6207.29.00  – – Of other textile materials  15  E  15  15  15  15  15  
6207.9  –  Other: 
6207.91.00  – – Of cotton  15  E  15  15  15  15  15  
6207.99  – – Of other textile materials:  
6207.99.10  – – – Of man-made fibres  15  E  15  15  15  15  15  
6207.99.90  – – – Other 15  E  15  15  15  15  15  
62.08  WOMEN'S OR GIRLS' SINGLETS AND OTHER VESTS, SLIPS, 
PETTICOATS, BRIEFS, PANTIES, NIGHTDRESSES, PYJAMAS, 
NEGLIGEES, BATHROBES, DRESSING GOWNS AND 
SIMILAR ARTICLES  
6208.1  –  Slips and petticoats:  
6208.11.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6208.19.00  – – Of other textile materials  15  E  15  15  15  15  15  
6208.2  –  Nightdresses and pyjamas:  
6208.21.00  – – Of cotton  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1055
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6208.22.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6208.29.00  – – Of other textile materials  15  E  15  15  15  15  15  
6208.9  –  Other: 
6208.91.00  – – Of cotton  15  E  15  15  15  15  15  
6208.92.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6208.99.00  – – Of other textile materials  15  E  15  15  15  15  15  
62.09  BABIES' GARMENTS AND CLOTHING ACCESSORIES  
6209.20.00  –  Of cotton  15  E  15  15  15  15  15  
6209.30.00  –  Of synthetic fibres  15  E  15  15  15  15  15  
6209.90  –  Of other textile materials:  
6209.90.10  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6209.90.90  – – Other 15  E  15  15  15  15  15  
62.10  GARMENTS, MADE UP OF FABRICS OF HEADING 56.02, 
56.03, 59.03, 59.06 OR 59.07  
6210.10  –  Of products of heading 56.02 or 56.03:  
6210.10.10  – – Disposable sterilised overalls  0  A  0  0  0  0  0  
6210.10.90  – – Other 15  E  15  15  15  15  15  
6210.20.00  –  Other garments, of the type described in subheadings 
6201.11 to 6201.19  15 E  15  15  15  15  15  
6210.30.00  –  Other garments, of the type described in subheadings 
6202.11 to 6202.19  15 E  15  15  15  15  15
EN 1056 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6210.40.00  –  Other men's or boys' garments  15  E  15  15  15  15  15  
6210.50.00  –  Other women's or girls' garments  15  E  15  15  15  15  15  
62.11  TRACK SUITS, SKI SUITS AND SWIMWEAR; OTHER 
GARMENTS 
6211.1  –  Swimwear:  
6211.11.00  – – Men's or boys'  15  E  15  15  15  15  15  
6211.12.00  – – Women's or girls'  15  E  15  15  15  15  15  
6211.20.00  –  Overalls and ski suits  15  E  15  15  15  15  15  
6211.3  –  Other garments, men's or boys':  
6211.32.00  – – Of cotton  15  C  15  15  15  15  15  
6211.33.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6211.39.00  – – Of other textile materials  15  E  15  15  15  15  15  
6211.4  –  Other women's or girls' garments:  
6211.41.00  – – Of wool or fine animal hair  15  E  15  15  15  15  15  
6211.42.00  – – Of cotton  15  E  15  15  15  15  15  
6211.43.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6211.49.00  – – Of other textile materials  15  E  15  15  15  15  15  
62.12  BRASSIERES, GIRDLES, CORSETS, BRACES, SUSPENDERS, 
GARTERS AND SIMILAR ARTICLES AND PARTS THEREOF, 
WHETHER OR NOT KNITTED OR CROCHETED  
6212.10.00  –  Brassieres  15  C  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1057
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6212.20.00  –  Girdles and panty girdles  15  E  15  15  15  15  15  
6212.30.00  –  Corselettes  15  E  15  15  15  15  15  
6212.90.00  –  Other 15  E  15  15  15  15  15  
62.13  HANDKERCHIEFS  
6213.20.00  –  Of cotton  15  E  15  15  15  15  15  
6213.90.00  –  Of other textile materials  15  E  15  15  15  15  15  
62.14  SHAWLS, SCARVES, MUFFLERS, MANTILLAS, VEILS AND THE 
LIKE 
6214.10.00  –  Of silk or silk waste  15  E  15  15  15  15  15  
6214.20.00  –  Of wool or fine animal hair  15  E  15  15  15  15  15  
6214.30.00  –  Of synthetic fibres  15  E  15  15  15  15  15  
6214.40.00  –  Of artificial fibres  15  E  15  15  15  15  15  
6214.90.00  –  Of other textile materials  15  E  15  15  15  15  15  
62.15  TIES, BOW TIES AND CRAVATS  
6215.10.00  –  Of silk or silk waste  15  C  15  15  15  15  15  
6215.20.00  –  Of man-made fibres  15  E  15  15  15  15  15  
6215.90.00  –  Of other textile materials  15  E  15  15  15  15  15  
6216.00.00  GLOVES, MITTENS AND MITTS 25 E  15  15  15  15  15  
62.17  OTHER MADE-UP CLOTHING ACCESSORIES; PARTS OF 
GARMENTS OR OF CLOTHING ACCESSORIES, OTHER 
THAN THOSE OF HEADING 62.12
EN 1058 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6217.10.00  –  Clothing accessories  15  C  15  15  15  15  15  
6217.90.00  –  Parts  15  E  15  15  15  15  15  
I. OTHER MADE-UP TEXTILE ARTICLES  
63.01  BLANKETS 
6301.10.00  –  Electric blankets  15  E  15  15  15  15  15  
6301.20.00  –  Blankets (other than electric blankets) and travelling rugs, of 
wool or of fine animal hair  15 E  15  15  15  15  15  
6301.30.00  –  Blankets (other than electric blankets) of cotton  15  E  15  15  15  15  15  
6301.40.00  –  Blankets (other than electric blankets) of synthetic fibres  15  E  15  15  15  15  15  
6301.90.00  –  Other blankets  15  E  15  15  15  15  15  
63.02  BED LINEN, TABLE LINEN, TOILET LINEN AND KITCHEN 
LINEN  
6302.10.00  –  Bed linen, knitted or crocheted  15  E  15  15  15  15  15  
6302.2  –  Other bed linen, printed:  
6302.21.00  – – Of cotton  15  E  15  15  15  15  15  
6302.22.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6302.29.00  – – Of other textile materials  15  E  15  15  15  15  15  
6302.3  –  Other bed linen:  
6302.31.00  – – Of cotton  15  E  15  15  15  15  15  
6302.32.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6302.39.00  – – Of other textile materials  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1059
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6302.40.00  –  Table linen, knitted or crocheted  15  E  15  15  15  15  15  
6302.5  –  Other table linen:  
6302.51.00  – – Of cotton  15  E  15  15  15  15  15  
6302.53.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6302.59  – – Of other textile materials:  
6302.59.10  – – – Of linen  15  E  15  15  15  15  15  
6302.59.90  – – – Other 15  E  15  15  15  15  15  
6302.60.00  –  Toilet linen and kitchen linen, of terry towelling or similar 
terry fabrics, of cotton  15 E  15  15  15  15  15  
6302.9  –  Other: 
6302.91.00  – – Of cotton  15  E  15  15  15  15  15  
6302.93.00  – – Of man-made fibres  15  E  15  15  15  15  15  
6302.99  – – Of other textile materials:  
6302.99.10  – – – Of linen  15  E  15  15  15  15  15  
6302.99.90  – – – Other 15  E  15  15  15  15  15  
63.03  CURTAINS (INCLUDING DRAPES) AND INTERIOR BLINDS; 
CURTAINS OR BED VALANCES  
6303.1  –  Knitted or crocheted:  
6303.12.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6303.19  – – Of other textile materials:  
6303.19.10  – – – Of Cotton  15  E  15  15  15  15  15
EN 1060 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6303.19.90  – – – Other 15  E  15  15  15  15  15  
6303.9  –  Other: 
6303.91.00  – – Of cotton  15  E  15  15  15  15  15  
6303.92.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6303.99.00  – – Of other textile materials  15  E  15  15  15  15  15  
63.04  OTHER FURNISHING ARTICLES, EXCLUDING THOSE OF 
HEADING 94.04  
6304.1  –  Bedspreads: 
6304.11.00  – – Knitted or crocheted  15  E  15  15  15  15  15  
6304.19.00  – – Other 15  E  15  15  15  15  15  
6304.9  –  Other: 
6304.91.00  – – Knitted or crocheted  15  E  15  15  15  15  15  
6304.92.00  – – Not knitted or crocheted, of cotton  15  E  15  15  15  15  15  
6304.93.00  – – Not knitted or crocheted, of synthetic fibres  15  E  15  15  15  15  15  
6304.99.00  – – Not knitted or crocheted, of other textile materials  15  E  15  15  15  15  15  
63.05  SACKS AND BAGS, OF A KIND USED FOR THE PACKING OF 
GOODS  
6305.10.00  –  Of jute or of other textile bast fibres of heading 53.03  15  E  15  15  15  15  15  
6305.20.00  –  Of cotton  15  E  15  15  15  15  15  
6305.3  –  Of man-made textile materials:  
6305.32.00  – – Flexible intermediate bulk containers  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1061
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6305.33.00  – – Other, of polyethylene or polypropylene strip or the like  15  E  15  15  15  15  15  
6305.39.00  – – Other 15  E  15  15  15  15  15  
6305.90.00  –  Of other textile materials  15  E  15  15  15  15  15  
63.06  TARPAULINS, AWNINGS AND SUNBLINDS; TENTS; SAILS 
FOR BOATS, SAILBOARDS OR LANDCRAFT; CAMPING 
GOODS  
6306.1  –  Tarpaulins, awnings and sunblinds:  
6306.12.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6306.19  – – Of other textile materials:  
6306.19.10  – – – Of Cotton  15  E  15  15  15  15  15  
6306.19.90  – – – Other 15  E  15  15  15  15  15  
6306.2  –  Tents:  
6306.22.00  – – Of synthetic fibres  15  E  15  15  15  15  15  
6306.29  – – Of other textile materials:  
6306.29.10  – – – Of cotton  15  E  15  15  15  15  15  
6306.29.90  – – – Other 15  E  15  15  15  15  15  
6306.30  –  Sails:  
6306.30.10  – – Of synthetic fibres  15  E  15  15  15  15  15  
6306.30.90  – – Of other textile materials  15  E  15  15  15  15  15  
6306.40.00  –  Pneumatic mattresses  15  E  15  15  15  15  15  
6306.9  –  Other:
EN 1062 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6306.91.00  – – Of cotton  15  E  15  15  15  15  15  
6306.99.00  – – Of other textile materials  15  E  15  15  15  15  15  
63.07  OTHER MADE UP ARTICLES, INCLUDING DRESS PATTERNS  
6307.10.00  –  Floorcloths, dishcloths, dusters and similar cleaning cloths  15  E  15  15  15  15  15  
6307.20.00  –  Life jackets and lifebelts  0  A  0  0  0  0  0  
6307.90  –  Other: 
6307.90.10  – – Safety belts  0  A  0  0  0  0  0  
6307.90.20  – – Disposable masks  0  A  0  0  0  0  0  
6307.90.30  – – Safety reflective strip  0  A  0  0  0  0  0  
6307.90.90  – – Other 15  E  15  15  15  15  15  
II. SETS  
6308.00.00  SETS CONSISTING OF WOVEN FABRIC AND YARN, 
WHETHER OR NOT WITH ACCESSORIES, FOR MAKING UP 
INTO RUGS, TAPESTRIES, EMBROIDERED TABLE CLOTHS 
OR SERVIETTES, OR SIMILAR TEXTILE ARTICLES, PUT UP 
IN PACKING FOR RETAIL SALE  15 C  15  15  15  15  15  
III. WORN CLOTHING AND WORN TEXTILE ARTICLES; 
RAGS 
63.09  WORN CLOTHING AND OTHER WORN ARTICLES 
6309.00.10  –  Footwear 15  E  15  15  15  15  15  
6309.00.90  –  Other 15  C  15  15  15  15  15  
63.10  USED OR NEW RAGS; SCRAP TWINE, CORDAGE, ROPE AND 
CABLES AND WORN OUT ARTICLES OF TWINE, CORDAGE, 
ROPE OR CABLES, OF TEXTILE MATERIALS
EN 15.12.2012 Official Journal of the European Union 1063
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6310.10.00  –  Sorted  10  C  10  10  10  10  10  
6310.90  –  Other: 
6310.90.10  – – Containing 80 % or more by weight of polyesters  10  E  10  10  0  10  5  
6310.90.20  – – Containing 80 % or more by weight of acrylic fibres  10  E  10  10  0  10  5  
6310.90.90  – – Other 10  E  10  10  10  10  10  
64.01  WATERPROOF FOOTWEAR WITH OUTER SOLES AND 
UPPERS OF RUBBER OR OF PLASTICS, THE UPPERS OF 
WHICH ARE NEITHER FIXED TO THE SOLE NOR 
ASSEMBLED BY STITCHING, RIVETING, NAILING, 
SCREWING, PLUGGING OR SIMILAR PROCESSES  
6401.10.00  –  Footwear incorporating a protective metal toecap  15  E  15  15  15  15  15  
6401.9  –  Other footwear: 
6401.92.00  – – Covering the ankle but not covering the knee  15  H  15  15  15  15  15  
6401.99  – – Other: 
6401.99.10  – – – Covering the knee  15  E  15  15  15  15  15  
6401.99.90  – – – Other 15  E  15  15  15  15  15  
64.02  OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF 
RUBBER OR PLASTICS 
6402.1  –  Sports footwear:  
6402.12.00  – – Ski-boots, cross-country ski footwear and snowboard boots  15  A  15  15  15  15  15  
6402.19.00  – – Other 15  E  15  15  15  15  15  
6402.20.00  –  Footwear with upper straps or thongs assembled to the sole 
by means of plugs  15 E  15  15  15  15  15
EN 1064 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6402.9  –  Other footwear: 
6402.91  – – Covering the ankle:  
6402.91.10  – – – Footwear incorporating a protective metal toecap  15  E  15  15  15  15  15  
6402.91.90  – – – Other 15  E  15  15  15  15  15  
6402.99  – – Other: 
6402.99.10  – – – Footwear incorporating a protective metal toecap  15  E  15  15  15  15  15  
6402.99.90  – – – Other 15  E  15  15  15  15  15  
64.03  FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, 
LEATHER OR COMPOSITION LEATHER AND UPPERS OF 
LEATHER  
6403.1  –  Sports footwear:  
6403.12.00  – – Ski-boots, cross-country ski footwear and snowboard boots  15  A  15  15  15  15  15  
6403.19.00  – – Other 15  E  15  15  15  15  15  
6403.20.00  –  Footwear with outer soles of leather, and uppers which consist 
of leather straps across the instep and around the big toe  15 H  15  15  15  15  15  
6403.40.00  –  Other footwear, incorporating a protective metal toecap  15  E  15  15  15  15  15  
6403.5  –  Other footwear with outer soles of leather:  
6403.51.00  – – Covering the ankle:  15  H  15  15  15  15  15  
6403.59.00  – – Other 15  H  15  15  15  15  15  
6403.9  –  Other footwear: 
6403.91  – – Covering the ankle:
EN 15.12.2012 Official Journal of the European Union 1065
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6403.91.10  – – – Footwear made on a base or platform of wood, not having 
an inner sole or a protective metal toecap  15 E  15  15  15  15  15  
6403.91.90  – – – Other 15  E  15  15  15  15  15  
6403.99  – – Other: 
6403.99.10  – – – Footwear made on a base or platform of wood, not having 
an inner sole or a protective metal toecap  15 E  15  15  15  15  15  
6403.99.90  – – – Other 15  H  15  15  15  15  15  
64.04  FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, 
LEATHER OR COMPOSITION LEATHER AND UPPERS OF 
TEXTILE MATERIALS  
6404.1  –  Footwear with outer soles of rubber or plastics:  
6404.11.00  –  Sports footwear; tennis shoes, basketball shoes, gym shoes, 
training shoes and the like  15 E  15  15  15  15  15  
6404.19  – – Other: 
6404.19.10  – – – Overshoes with outer soles of plastics  20  E  0  20  15  15  10  
6404.19.90  – – – Other 15  E  15  15  15  15  15  
6404.20.00  –  Footwear with outer soles of leather or composition leather  15  H  15  15  15  15  15  
64.05  OTHER FOOTWEAR  
6405.10.00  –  With uppers of leather or composition leather  15  H  15  15  15  15  15  
6405.20.00  –  With uppers of textile materials  15  E  15  15  15  15  15  
6405.90.00  –  Other 15  H  15  15  15  15  15
EN 1066 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
64.06  PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER OR 
NOT ATTACHED TO SOLES OTHER THAN OUTER SOLES); 
REMOVABLE IN-SOLES, HEEL CUSHIONS AND SIMILAR 
ARTICLES; GAITERS, LEGGINGS AND SIMILAR ARTICLES, 
AND PARTS THEREOF  
6406.10  –  Uppers and parts thereof, other than stiffeners and hard toe 
caps: 
6406.10.10  – – Toe caps  10  E  10  10  10  10  10  
6406.10.90  – – Other 10  E  10  10  10  10  10  
6406.20.00  –  Outer soles and heels, of rubber or plastics  10  E  5  10  10  5  5  
6406.9  –  Other: 
6406.91  – – Of wood: 
6406.91.10  – – – Outer soles and heels  10  E  5  10  10  5  5  
6406.91.20  – – – Arch supports of birch, formed under pressure and by heat  0  A  0  0  0  0  0  
6406.91.90  – – – Other 0  A  0  0  0  0  0  
6406.99  – – Of other materials:  
6406.99.10  – – – Outer soles and heels, other than of rubber, plastics or 
wood 10 E  5  10  10  5  5  
6406.99.20  – – – Removable in-soles, heel cushions and similar articles  10  E  5  10  10  5  5  
6406.99.90  – – – Other 10  E  5  10  10  5  5  
6501.00.00  HAT-FORMS, HAT BODIES AND HOODS OF FELT, NEITHER 
BLOCKED TO SHAPE NOR WITH MADE BRIMS; PLATEAUX 
AND MANCHONS (INCLUDING SLIT MANCHONS), OF FELT  15 C  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 1067
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6502.00.00  HAT-SHAPES, PLAITED OR MADE BY ASSEMBLING STRIPS 
OF ANY MATERIAL, NEITHER BLOCKED TO SHAPE, NOR 
MADE WITH BRIMS, NOR LINED, NOR TRIMMED  15 C  5  5  5  5  5  
6504.00.00  HATS AND OTHER HEADGEAR, PLAITED OR MADE BY 
ASSEMBLING STRIPS OF ANY MATERIAL, WHETHER OR 
NOT LINED OR TRIMMED 15 E  15  15  15  15  15  
65.05  HATS AND OTHER HEADGEAR, KNITTED OR CROCHETED, 
OR MADE UP FROM LACE, FELT OR OTHER TEXTILE 
FABRIC, IN THE PIECE (BUT NOT IN STRIPS), WHETHER 
OR NOT LINED OR TRIMMED; HAIR NETS OF ANY 
MATERIAL, WHETHER OR NOT LINED OR TRIMMED  
6505.10.00  –  Hair-nets  15  E  15  15  15  15  15  
6505.90  –  Other: 
6505.90.10  – – Felt hats and other felt headgear, made from the hat bodies, 
hoods or plateaux of heading 65.01, whether or not lined or 
trimmed  15 E  15  15  15  15  15  
6505.90.90  – – Other 15  E  15  15  15  15  15  
65.06  OTHER HEADGEAR, WHETHER OR NOT LINED OR 
TRIMMED 
6506.10  –  Safety headgear:  
6506.10.10  – – Of plastics, whether or not reinforced with glass fibres or 
other materials  15 E  15  15  15  15  15  
6506.10.90  – – Other 15  E  15  15  15  15  15  
6506.9  –  Other: 
6506.91.00  – – Of rubber or of plastic  15  E  15  15  15  15  15  
6506.99  – – Of other materials:  
6506.99.10  – – – Of furskin  15  E  15  15  15  15  15
EN 1068 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6506.99.90  – – – Other 15  E  15  15  15  15  15  
6507.00.00  HEAD-BANDS, LININGS, COVERS, HAT FOUNDATIONS, HAT 
FRAMES, PEAKS AND CHINSTRAPS, FOR HEADGEAR  15 E  5  5  5  5  5  
66.01  UMBRELLAS AND SUN UMBRELLAS (INCLUDING WALKING- 
STICK UMBRELLAS, GARDEN UMBRELLAS AND SIMILAR 
UMBRELLAS)  
6601.10.00  –  Garden or similar umbrellas  15  E  15  15  15  15  15  
6601.9  –  Other: 
6601.91.00  – – Having a telescopic shaft  15  E  15  15  15  15  15  
6601.99.00  – – Other 15  E  15  15  15  15  15  
6602.00.00  WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS 
AND THE LIKE  15 E  15  15  15  15  15  
66.03  PARTS, TRIMMINGS AND ACCESSORIES OF ARTICLES OF 
HEADING 66.01 OR 66.02  
6603.20.00  –  Umbrella frames, including frames mounted on shafts (sticks)  5  E  5  5  5  5  5  
6603.90.00  –  Other 15  E  5  5  5  5  5  
6701.00.00  SKINS AND OTHER PARTS OF BIRDS WITH THEIR 
FEATHERS OR DOWN, FEATHERS, PARTS OF FEATHERS, 
DOWN AND ARTICLES THEREOF, OTHER THAN GOODS 
OF HEADING 05.05 AND WORKED QUILLS AND SCAPES  15 E  15  15  15  15  15  
67.02  ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS 
THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, 
FOLIAGE OR FRUIT  
6702.10.00  –  Of plastic 15 E  15  15  15  15  15  
6702.90.00  –  Of other materials  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1069
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
67.03  HUMAN HAIR, DRESSED, THINNED, BLEACHED OR 
OTHERWISE WORKED; WOOL OR OTHER ANIMAL HAIR 
OR OTHER TEXTILE MATERIALS, PREPARED FOR USE IN 
MAKING WIGS OR THE LIKES  
6703.00.10  –  Man-made textile materials, prepared for use in making dolls' 
hair 5 A  5  5  5  5  5  
6703.00.90  –  Other 15  C  15  15  15  15  15  
67.04  WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES, 
SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL HAIR 
OR OF TEXTILE MATERIALS; ARTICLES OF HUMAN HAIR 
NOT ELSEWHERE SPECIFIED OR INCLUDED  
6704.1  –  Of synthetic textile materials:  
6704.11.00  – – Complete wigs  15  C  15  15  15  15  15  
6704.19.00  – – Other 15  C  15  15  15  15  15  
6704.20.00  –  Of human hair 15  C  15  15  15  15  15  
6704.90.00  –  Of other materials  15  C  15  15  15  15  15  
6801.00.00  SETS, CURBSTONES AND FLAGSTONES, OF NATURAL 
STONE (EXCEPT SLATE)  15 E  15  15  15  15  15  
68.02  WORKED MONUMENTAL OR BUILDING STONE (EXCEPT 
SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS 
OF HEADING 68.01; MOSAIC CUBES AND THE LIKE, OF 
NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT 
ON A BACKING; ARTIFICIALLY COLOURED GRANULES, 
CHIPPINGS AND POWDER, OF NATURAL STONE 
(INCLUDING SLATE)  
6802.10.00  –  Tiles, cubes and similar articles, whether or not rectangular 
(including square), the largest surface area of which is capable 
of being enclosed in a square the side of which is less than 
7 cm; artificially coloured granules, chippings and powder  15 E  15  15  15  15  15
EN 1070 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6802.2  –  Other monumental or building stone and articles thereof, 
simply cut or sawn, with a flat or even surface:  
6802.21.00  – – Marble, travertine and alabaster  15  E  15  15  15  15  15  
6802.23.00  – – Granite  15  E  15  15  15  15  15  
6802.29  –  Other stone:  
6802.29.10  – – – Other calcareous stone  15  E  15  15  15  15  15  
6802.29.90  – – – Other 15  E  15  15  15  15  15  
6802.9  –  Other: 
6802.91.00  – – Marble, travertine and alabaster  15  E  15  15  15  15  15  
6802.92.00  – – Other calcareous stone  15  E  15  15  15  15  15  
6802.93.00  – – Granite  15  E  15  15  15  15  15  
6802.99.00  – – Other stone  15  E  15  15  15  15  15  
6803.00.00  WORKED SLATE AND ARTICLES OF SLATE OR OF 
AGGLOMERATED SLATE 15 E  5  5  5  5  5  
68.04  MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE 
LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHAR­
PENING, POLISHING, TRUEING OR CUTTING, HAND SHAR ­
PENING OR POLISHING STONES, AND PARTS THEREOF, OF 
NATURAL STONE, OF AGGLOMERATED NATURAL OR 
ARTIFICIAL ABRASIVES, OR OF CERAMICS, WITH OR 
WITHOUT PARTS OF OTHER MATERIALS  
6804.10.00  –  Millstones and grindstones for milling, grinding or pulping  0  A  0  0  0  0  0  
6804.2  –  Other millstones, grindstones, grinding wheels and the like:  
6804.21.00  – – Of agglomerated synthetic or natural diamond  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1071
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6804.22.00  – – Of other agglomerated abrasives or of ceramics  0  A  0  0  0  0  0  
6804.23.00  – – Of natural stone  0  A  0  0  0  0  0  
6804.30.00  –  Hand sharpening or polishing stones  0  A  0  0  0  0  0  
68.05  NATURAL OR ARTIFICIAL ABRASIVE POWDER OR GRAIN, 
ON A BASE OF TEXTILE MATERIAL, OF PAPER, OF 
PAPERBOARD OR OF OTHER MATERIALS, WHETHER OR 
NOT CUT TO SHAPE OR SEWN OR OTHERWISE MADE UP  
6805.10.00  –  On a base of woven textile fabric only  10  E  10  10  10  10  10  
6805.20  –  On a base of paper or paperboard only:  
6805.20.10  – – Abrasive paper for wood and waterproof abrasive paper, 
other than discs  10 E  10  10  10  10  10  
6805.20.90  – – Other 10  E  10  10  10  10  10  
6805.30.00  –  On a base of other materials  5  C  5  5  5  5  5  
68.06  SLAG WOOL, ROCK WOOL AND SIMILAR MINERAL 
WOOLS; EXFOLIATED VERMICULITE, EXPANDED CLAYS, 
FOAMED SLAG AND SIMILAR EXPANDED MINERAL 
MATERIALS; MIXTURES AND ARTICLES OF HEAT-INSU ­
LATING, SOUND-INSULATING OR SOUND-ABSORBING 
MATERIALS, OTHER THAN THOSE OF HEADING 68.11, 
68.12 OR OF CHAPTER 69  
6806.10.00  –  Slag wool, rock wool and similar mineral wool (including 
intermixtures thereof), in bulk, sheets or rolls  0 A  0  0  0  0  0  
6806.20.00  –  Exfoliated vermiculite, expanded clays, foamed slag and similar 
expanded mineral materials (including intermixtures thereof)  0 A  0  0  0  0  0  
6806.90.00  –  Other 0  A  0  0  0  0  0  
68.07  ARTICLES OF ASPHALT OR OF SIMILAR MATERIAL (FOR 
EXAMPLE, PETROLEUM BITUMEN OR COAL TAR PITCH)
EN 1072 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6807.10.00  –  In rolls  5  C  5  5  5  5  5  
6807.90.00  –  Other 5  C  5  5  5  5  5  
6808.00.00  PANELS, BOARDS, TILES, BLOCKS AND SIMILAR ARTICLES 
OF VEGETABLE FIBRE, OF STRAW OR OF SHAVINGS, CHIPS, 
PARTICLES, SAWDUST OR OTHER WASTE, OF WOOD, 
AGGLOMERATED WITH CEMENT, PLASTER OR OTHER 
MINERAL BINDERS  15 E  15  15  15  15  15  
68.09  ARTICLES OF PLASTER OR OF COMPOSITIONS BASED ON 
PLASTER 
6809.1  –  Boards, sheets, panels, tiles and similar articles, not orna ­
mented:  
6809.11.00  – – Faced or reinforced with paper or paperboard only  5  E  5  5  5  5  5  
6809.19.00  – – Other 15  E  15  15  15  15  15  
6809.90.00  –  Other articles  15  E  15  15  15  15  15  
68.10  ARTICLES OF CEMENT, OF CONCRETE OR OF ARTIFICIAL 
STONE, WHETHER OR NOT REINFORCED 
6810.1  –  Tiles, flagstones, bricks and similar articles:  
6810.11.00  – – Building blocks and bricks  15  E  15  15  15  15  15  
6810.19.00  – – Other 15  E  15  15  15  15  15  
6810.9  –  Other articles:  
6810.91.00  – – Prefabricated structural components for building or civil 
engineering  15 E  15  15  15  15  15  
6810.99.00  – – Other 15  E  15  15  15  15  15  
68.11  ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRE- 
CEMENT OR THE LIKE
EN 15.12.2012 Official Journal of the European Union 1073
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6811.40  –  Containing asbestos  
6811.40.10  – – Corrugated sheets  15  E  15  15  15  15  15  
6811.40.20  – – Other sheets, panels, tiles and similar articles  15  E  15  15  15  15  15  
6811.40.30  – – Tubes, pipes and tube or pipe fittings  15  E  15  15  15  15  15  
6811.40.90  – – Other articles  15  E  15  15  15  15  15  
6811.8  –  Not containing asbestos:  
6811.81.00  – – Corrugated sheets  15  E  15  15  15  15  15  
6811.82.00  – – Other sheets, panels, tiles and similar articles  15  E  15  15  15  15  15  
6811.83.00  – – Tubes, pipes and tube or pipe fittings  15  E  15  15  15  15  15  
6811.89.00  – – Other articles  15  E  15  15  15  15  15  
68.12  FABRICATED ASBESTOS FIBRES; MIXTURES WITH A BASIS 
OF ASBESTOS OR WITH A BASIS OF ASBESTOS AND 
MAGNESIUM CARBONATE ARTICLES OF SUCH MIXTURES 
OR ASBESTOS (FOR EXAMPLE: THREAD, WOVEN FABRIC, 
CLOTHING, HEADGEAR, FOOTWEAR, GASKETS), WHETHER 
OR NOT REINFORCED, OTHER THAN GOODS OF HEADING 
68.11 OR 68.13  
6812.80  –  Of crocidolite:  
6812.80.10  – – Clothing, clothing accessories, footwear and headgear  15  E  5  5  5  5  5  
6812.80.20  – – Paper, millboard and felt  0  A  0  0  0  0  0  
6812.80.30  – – Compressed fibre jointing, in sheets or rolls  0  A  0  0  0  0  0  
6812.80.9  – – Other
EN 1074 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6812.80.91  – – – Fabricated crocidolite fibres; mixtures with a basis of croc ­
idolite or with a basis of crocidolite and magnesium 
carbonate  0 A  0  0  0  0  0  
6812.80.92  – – – Yarn and thread  0  A  0  0  0  0  0  
6812.80.93  – – – Cords and string, whether or not plaited  0  A  0  0  0  0  0  
6812.80.94  – – – Fabrics, whether or not knitted or crocheted  15  E  5  5  5  5  5  
6812.80.99  – – – Other 15  E  5  5  5  5  5  
6812.9  –  Other: 
6812.91.00  – – Clothing, clothing accessories, footwear and headgear  15  E  5  5  5  5  5  
6812.92.00  – – Paper, millboard and felt  0  A  0  0  0  0  0  
6812.93.00  – – Compressed asbestos fibre jointing, in sheets or rolls  0  A  0  0  0  0  0  
6812.99  – – Other: 
6812.99.10  – – – Fabricated asbestos fibres; mixtures with a basis of asbestos 
or with a basis of asbestos and magnesium carbonate  0 A  0  0  0  0  0  
6812.99.20  – – – Yarn and thread  0  A  0  0  0  0  0  
6812.99.30  – – – Cords and string, whether or not plaited  0  A  0  0  0  0  0  
6812.99.40  – – – Fabrics, whether or not knitted or crocheted  5  E  5  5  5  5  5  
6812.99.90  – – – Other 15  E  5  5  5  5  5  
68.13  FRICTION MATERIAL AND ARTICLES THEREOF (FOR 
EXAMPLE: SHEETS, ROLLS, STRIPS, SEGMENTS, DISCS, 
WASHERS, PADS), NOT MOUNTED, FOR BRAKES, FOR 
CLUTCHES OR THE LIKE, WITH A BASIS OF ASBESTOS, OF 
OTHER MINERAL SUBSTANCES OR OF CELLULOSE, 
WHETHER OR NOT COMBINED WITH TEXTILE OR OTHER 
MATERIALS
EN 15.12.2012 Official Journal of the European Union 1075
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6813.20  –  Containing asbestos:  
6813.20.10  – – Brake linings and pads  0  A  0  0  0  0  0  
6813.20.90  – – Other 0  A  0  0  0  0  0  
6813.8  –  Not containing asbestos:  
6813.81.00  – – Brake linings and pads  0  A  0  0  0  0  0  
6813.89.00  – – Other 0  A  0  0  0  0  0  
68.14  WORKED MICA AND ARTICLES OF MICA, INCLUDING 
AGGLOMERATED OR RECONSTITUTED MICA, WHETHER 
OR NOT ON A SUPPORT OF PAPER, PAPERBOARD OR 
OTHER MATERIALS  
6814.10.00  –  Plates, sheets and strips of agglomerated or reconstituted mica, 
whether or not on a support  5 E  5  5  5  5  5  
6814.90.00  –  Other 15  E  5  5  5  5  5  
68.15  ARTICLES OF STONE OR OF OTHER MINERAL SUBSTANCES 
(INCLUDING CARBON FIBRES, ARTICLES OF CARBON 
FIBRES AND ARTICLES OF PEAT), NOT ELSEWHERE 
SPECIFIED OR INCLUDED  
6815.10.00  –  Non-electrical articles of graphite or other carbon  0  A  0  0  0  0  0  
6815.20.00  –  Articles of peat  0  A  0  0  0  0  0  
6815.9  –  Other articles:  
6815.91.00  – – Containing magnesite, dolomite or chromite  0  A  0  0  0  0  0  
6815.99.00  – – Other 0  A  0  0  0  0  0  
I. GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR 
SILICEOUS EARTHS, AND REFRACTORY GOODS
EN 1076 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6901.00.00  BRICKS, BLOCKS, TILES AND OTHER CERAMIC GOODS OF 
SILICEOUS FOSSIL MEALS (FOR EXAMPLE: KIESELGUHR, 
TRIPOLITE OR DIATOMITE) OR OF SIMILAR SILICEOUS 
EARTHS  0 A  0  0  0  0  0  
69.02  REFRACTORY BRICKS, BLOCKS, TILES AND SIMILAR 
REFRACTORY CONSTRUCTIONAL GOODS, OTHER THAN 
THOSE OF SILICEOUS FOSSIL MEALS OR OF SIMILAR 
SILICEOUS EARTHS  
6902.10.00  –  Containing by weight, singly or together, more than 50 % of 
the elements Mg (magnesium), Ca (calcium) or Cr (chromium), 
expressed as MgO (magnesium oxide), CaO (calcium oxide) or 
Cr 2O 3 (chromium oxide)  0 A  0  0  0  0  0  
6902.20.00  –  Containing, by weight, more than 50 % of alumina (Al  2O 3), of 
silica (SiO  2) or of a mixture or compound of these products  0 A  0  0  0  0  0  
6902.90.00  –  Other 0  A  0  0  0  0  0  
69.03  OTHER REFRACTORY CERAMIC GOODS (FOR EXAMPLE, 
RETORTS, CRUCIBLES, MUFFLES, NOZZLES, PLUGS, 
SUPPORTS, CUPELS, TUBES, PIPES, SHEATHS AND RODS), 
OTHER THAN THOSE OF SILICEOUS FOSSIL MEALS OR OF 
SIMILAR SILICEOUS EARTHS  
6903.10.00  –  Containing by weight more than 50 % of graphite or other 
carbon or of a mixture of these products  0 A  0  0  0  0  0  
6903.20.00  –  Containing, by weight, more than 50 % of alumina (Al  2O 3), of 
silica (SiO  2) or of a mixture or compound of these products  0 A  0  0  0  0  0  
6903.90.00  –  Other 0  A  0  0  0  0  0  
II. OTHER CERAMIC PRODUCTS  
69.04  CERAMIC BUILDING BRICKS, FLOORING BLOCKS, SUPPORT 
OR FILLER TILES AND THE LIKE  
6904.10.00  –  Building bricks  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1077
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6904.90.00  –  Other 15  E  15  15  15  15  15  
69.05  ROOFING TILES, CHIMNEY-POTS, COWLS, CHIMNEY-LINERS, 
ARCHITECTURAL ORNAMENTS AND OTHER CERAMIC 
CONSTRUCTIONAL GOODS  
6905.10.00  –  Roofing tiles  15  E  15  15  15  15  15  
6905.90.00  –  Other 15  E  15  15  15  15  15  
6906.00.00  CERAMIC PIPES, CONDUITS, GUTTERING AND PIPE 
FITTINGS 15 E  15  15  15  15  15  
69.07  UNGLAZED CERAMIC FLAGS AND PAVING, HEARTH OR 
WALL TILES; UNGLAZED CERAMIC MOSAIC CUBES AND 
THE LIKE, WHETHER OR NOT ON A BACKING  
6907.10.00  –  Tiles, cubes and similar articles, whether or not rectangular, 
the largest surface area of which is capable of being enclosed 
in a square the side of which is less than 7 cm  15 E  15  15  15  15  15  
6907.90.00  –  Other 15  E  15  15  15  15  15  
69.08  GLAZED CERAMIC FLAGS AND PAVING, HEARTH OR WALL 
TILES; GLAZED CERAMIC MOSAIC CUBES AND THE LIKE, 
WHETHER OR NOT ON A BACKING  
6908.10.00  –  Tiles, cubes and similar articles, whether or not rectangular, 
the largest surface area of which is capable of being enclosed 
in a square the side of which is less than 7 cm  15 E  15  15  15  15  15  
6908.90.00  –  Other 15  E  15  15  15  15  15  
69.09  CERAMIC WARES FOR LABORATORY, CHEMICAL OR 
OTHER TECHNICAL USES; CERAMIC TROUGHS, TUBS AND 
SIMILAR RECEPTACLES OF A KIND USED IN AGRICULTURE; 
CERAMIC POTS, JARS AND SIMILAR ARTICLES OF A KIND 
USED FOR THE CONVEYANCE OR PACKING OF GOODS  
6909.1  –  Ceramic wares for laboratory, chemical or other technical 
uses:
EN 1078 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
6909.11.00  – – Of porcelain or china  0  A  0  0  0  0  0  
6909.12.00  – – Articles having a hardness equivalent to 9 or more on the 
Mohs scale 0 A  0  0  0  0  0  
6909.19.00  – – Other 0  A  0  0  0  0  0  
6909.90.00  –  Other 15  E  5  5  5  5  5  
69.10  CERAMIC SINKS, WASH BASINS, WASH BASIN PEDESTALS, 
BATHS, BIDETS, WATER CLOSET PANS, FLUSHING 
CISTERNS, URINALS AND SIMILAR SANITARY FIXTURES  
6910.10.00  –  Of porcelain or china  15  G  15  15  15  15  15  
6910.90.00  –  Other 15  E  15  15  15  15  15  
69.11  TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD 
ARTICLES AND TOILET ARTICLES, OF PORCELAIN OR OF 
CHINA  
6911.10.00  –  Tableware and kitchenware  15  E  15  15  15  15  15  
6911.90.00  –  Other 15  E  15  15  15  15  15  
69.12  CERAMIC TABLEWARE, KITCHENWARE, OTHER 
HOUSEHOLD ARTICLES AND TOILET ARTICLES, OTHER 
THAN OF PORCELAIN  
6912.00.10  –  Tableware and kitchenware of earthenware  15  E  15  15  15  15  15  
6912.00.90  –  Other 15  E  15  15  15  15  15  
69.13  STATUETTES AND OTHER ORNAMENTAL CERAMIC 
ARTICLES 
6913.10.00  –  Of porcelain or china  15  E  15  15  15  15  15  
6913.90.00  –  Other 15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1079
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
69.14  OTHER CERAMIC ARTICLES  
6914.10.00  –  Of porcelain or china  15  E  15  15  15  15  15  
6914.90.00  –  Other 15  E  15  15  15  15  15  
7001.00.00  CULLET AND OTHER WASTE AND SCRAP OF GLASS; GLASS 
IN THE MASS  0 A  0  0  0  0  0  
70.02  GLASS IN BALLS (OTHER THAN MICROSPHERES OF 
HEADING 70.18), RODS OR TUBES, UNWORKED  
7002.10.00  –  Balls 0  A  0  0  0  0  0  
7002.20.00  –  Rods 0  A  0  0  0  0  0  
7002.3  –  Tubes and pipes:  
7002.31.00  – – Of quartz or other fused silica  0  A  0  0  0  0  0  
7002.32.00  – – Of other glass having a linear coefficient of expansion not 
exceeding 5 × 10–6 per Kelvin within a temperature range of 
0 °C to 300 °C  0 A  0  0  0  0  0  
7002.39.00  – – Other 0  A  0  0  0  0  0  
70.03  CAST GLASS AND ROLLED GLASS, IN SHEETS OR PROFILES, 
WHETHER OR NOT HAVING AN ABSORBENT, REFLECTING 
OR NON-REFLECTING LAYER, BUT NOT OTHERWISE 
WORKED  
7003.1  –  Non-wired sheets:  
7003.12.00  – – Coloured throughout the mass (body tinted), opacified, 
flashed or having an absorbent, reflecting or non-reflecting 
layer  0 A  0  0  0  0  0  
7003.19.00  – – Other 0  A  0  0  0  0  0  
7003.20.00  –  Wired sheets  0  A  0  0  0  0  0
EN 1080 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7003.30.00  –  Profiles  0  A  0  0  0  0  0  
70.04  DRAWN GLASS AND BLOWN GLASS, IN SHEETS WHETHER 
OR NOT HAVING AN ABSORBENT, REFLECTING OR NON- 
REFLECTING LAYER, BUT NOT OTHERWISE WORKED  
7004.20.00  –  Glass, coloured throughout the mass (body tinted), opacified, 
flashed or having an absorbent, reflecting or non-reflecting 
layer  0 A  0  0  0  0  0  
7004.90.00  –  Other glass  0  A  0  0  0  0  0  
70.05  FLOAT GLASS AND SURFACE GROUND OR POLISHED 
GLASS, IN SHEETS, WHETHER OR NOT HAVING AN 
ABSORBENT, REFLECTING OR NON-REFLECTING LAYER, 
BUT NOT OTHERWISE WORKED  
7005.10.00  –  Non-wired glass, having an absorbent, reflecting or non- 
reflecting layer  0 A  0  0  0  0  0  
7005.2  –  Other non-wired glass:  
7005.21.00  – – Coloured throughout the mass (body tinted), opacified, 
flashed or merely surface ground  0 A  0  0  0  0  0  
7005.29  – – Other: 
7005.29.10  – – – Float glass  0  A  0  0  0  0  0  
7005.29.90  – – – Other 0  A  0  0  0  0  0  
7005.30.00  –  Wired glass  0  A  0  0  0  0  0  
7006.00.00  GLASS OF HEADINGS 70.03, 70.04 OR 70.05, BENT, EDGE- 
WORKED, ENGRAVED, DRILLED, ENAMELLED OR 
OTHERWISE WORKED, BUT NOT FRAMED OR FITTED 
WITH OTHER MATERIALS  5 E  5  5  5  5  5  
70.07  SAFETY GLASS, CONSISTING OF TOUGHENED (TEMPERED) 
OR LAMINATED GLASS
EN 15.12.2012 Official Journal of the European Union 1081
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7007.1  –  Toughened (tempered) safety glass:  
7007.11  – – Of size and shape suitable for incorporation in vehicles, 
aircraft, spacecraft or vessels:  
7007.11.10  – – – Flat  5  E  5  5  5  5  5  
7007.11.90  – – Other 5  E  5  5  5  5  5  
7007.19.00  – – Other 10  G  10  10  10  10  10  
7007.2  –  Plywood glass:  
7007.21  – – Of size and shape suitable for incorporation in vehicles, 
aircraft, spacecraft or vessels:  
7007.21.10  – – – Flat  5  E  5  5  5  5  5  
7007.21.90  – – – Other 5  E  5  5  5  5  5  
7007.29.00  – – Other 5  E  5  5  5  5  5  
7008.00.00  MULTIPLE-WALLED INSULATING UNITS OF GLASS  15  G  5  5  5  5  5  
70.09  GLASS MIRRORS, WHETHER OR NOT FRAMED, INCLUDING 
REAR-VIEW MIRRORS  
7009.10.00  –  Rear-view mirrors for vehicles  0  A  0  0  0  0  0  
7009.9  –  Other: 
7009.91.00  – – Unframed  15  E  5  5  5  5  5  
7009.92.00  – – Framed  15  E  15  15  15  15  15  
70.10  CARBOYS, BOTTLES, FLASKS, JARS, POTS, PHIALS, 
AMPOULES AND OTHER CONTAINERS, OF GLASS, OF A 
KIND USED FOR CONVEYANCE OR PACKING, OF GLASS; 
PRESERVING JARS, OF GLASS; STOPPERS, LIDS AND 
OTHER CLOSURES, OF GLASS
EN 1082 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7010.10.00  –  Ampoules  0  A  0  0  0  0  0  
7010.20.00  –  Stoppers, lids and other closures  0  A  0  0  0  0  0  
7010.90  –  Other: 
7010.90.1  – – Of a capacity exceeding 1 litre:  
7010.90.11  – – – Less than 4 litres  15  H  10  10  10  10  10  
7010.90.19  – – – Other 5  G  5  5  5  5  5  
7010.90.2  – – Of a capacity exceeding 0,33 litre but not exceeding 1 litre:  
7010.90.21  – – – Tubular containers, amber coloured, with an opening not 
exceeding 32 mm, of a kind used for medicaments  15 H  0  10  10  10  5  
7010.90.29  – – – Other 10  H  10  10  10  10  10  
7010.90.3  – – Of a capacity exceeding 0,15 litre but not exceeding 0,33 
litre:  
7010.90.31  – – – Of a capacity not exceeding 180 ml, with an opening not 
exceeding 15 mm, other than tubular  15 G  5  5  5  5  5  
7010.90.32  – – – Tubular containers, amber coloured, with an opening not 
exceeding 32 mm, of a kind used for medicaments  15 E  0  10  10  10  5  
7010.90.39  – – – Other 10  H  10  10  10  10  10  
7010.90.4  – – Of a capacity not exceeding 0,15 litre:  
7010.90.41  – – – Of a capacity of 12 ml or more, with an opening not 
exceeding 15 mm, other than tubular:  15 G  5  5  5  5  5  
7010.90.42  – – – With an opening of 22 mm or more  15  H  10  10  10  10  10  
7010.90.43  – – – Borosilicate flasks  0  A  0  0  0  0  0  
7010.90.49  – – – Other 15  G  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 1083
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
70.11  GLASS ENVELOPES (INCLUDING BULBS AND TUBES), OPEN, 
AND GLASS PARTS THEREOF, WITHOUT FITTINGS, FOR 
ELECTRIC LAMPS, CATHODE-RAY TUBES OR THE LIKE  
7011.10.00  –  For electric lighting  0  A  0  0  0  0  0  
7011.20.00  –  For cathode-ray tubes  0  A  0  0  0  0  0  
7011.90.00  –  Other 0  A  0  0  0  0  0  
70.13  GLASSWARE OF A KIND USED FOR TABLE, KITCHEN, 
TOILET, OFFICE, INDOOR DECORATION OR SIMILAR 
PURPOSES (OTHER THAN THAT OF HEADING 70.10 OR 
70.18)  
7013.10.00  –  Of glass-ceramics  15  E  15  15  15  15  15  
7013.2  –  Stemware drinking glasses, other than of glass ceramics:  
7013.22.00  – – Of lead crystal  15  E  15  15  15  15  15  
7013.28.00  – – Other 15  E  15  15  15  15  15  
7013.3  –  Other drinking glasses, other than of glass ceramics:  
7013.33.00  – – Of lead crystal  15  E  15  15  15  15  15  
7013.37.00  – – Other 15  E  15  15  15  15  15  
7013.4  –  Glassware of a kind used for table (other than drinking 
glasses) or kitchen purposes other than of glass ceramics:  
7013.41.00  – – Of lead crystal  15  E  15  15  15  15  15  
7013.42.00  – – Of glass having a linear coefficient of expansion not 
exceeding 5 × 10–6 per Kelvin within a temperature range 
of 0 °C to 300 °C  15 E  15  15  15  15  15  
7013.49.00  – – Other 15  E  15  15  15  15  15
EN 1084 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7013.9  –  Other articles:  
7013.91.00  – – Of lead crystal  15  E  15  15  15  15  15  
7013.99.00  – – Other 15  E  15  15  15  15  15  
70.14  SIGNALLING GLASSWARE AND OPTICAL ELEMENTS OF 
GLASS (OTHER THAN THOSE OF HEADING 70.15), NOT 
OPTICALLY WORKED  
7014.00.10  –  Signalling glassware  0  A  0  0  0  0  0  
7014.00.20  –  Optical elements  0  A  0  0  0  0  0  
70.15  CLOCK OR WATCH GLASSES AND SIMILAR GLASSES, 
GLASSES FOR NON-CORRECTIVE OR CORRECTIVE SPEC ­
TACLES, CURVED, BENT, HOLLOWED OR THE LIKE, NOT 
OPTICALLY WORKED; HOLLOW GLASS SPHERES AND 
THEIR SEGMENTS, FOR THE MANUFACTURE OF SUCH 
GLASSES  
7015.10.00  –  Glasses for corrective spectacles  0  A  0  0  0  0  0  
7015.90.00  –  Other 0  A  0  0  0  0  0  
70.16  PAVING BLOCKS, SLABS, BRICKS, SQUARES, TILES AND 
OTHER ARTICLES OF PRESSED OR MOULDED GLASS, 
WHETHER OR NOT WIRED, OF A KIND USED FOR 
BUILDING OR CONSTRUCTION PURPOSES; GLASS CUBES 
AND OTHER GLASS SMALLWARES, WHETHER OR NOT 
ON A BACKING, FOR MOSAICS OR SIMILAR DECORATIVE 
PURPOSES; LEADED LIGHTS AND THE LIKE; MULTI ­
CELLULAR OR FOAM GLASS IN BLOCKS, PANELS, PLATES, 
SHELLS OR SIMILAR FORMS  
7016.10.00  –  Glass cubes and other glass smallwares, whether or not on a 
backing, for mosaics or similar decorative purposes  10 C  10  10  10  10  10  
7016.90.00  –  Other 10  C  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 1085
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
70.17  LABORATORY, HYGIENIC OR PHARMACEUTICAL 
GLASSWARE, WHETHER OR NOT GRADUATED OR CALI ­
BRATED  
7017.10.00  –  Of quartz or other fused silica  0  A  0  0  0  0  0  
7017.20.00  –  Of other glass having a linear coefficient of expansion not 
exceeding 5 × 10–6 per Kelvin within a temperature range 
of 0 °C to 300 °C  0 A  0  0  0  0  0  
7017.90.00  –  Other 0  A  0  0  0  0  0  
70.18  GLASS BEADS, IMITATION PEARLS, IMITATION PRECIOUS 
OR SEMI-PRECIOUS STONES AND SIMILAR GLASS SMALL ­
WARES, AND ARTICLES THEREOF OTHER THAN IMITATION 
JEWELLERY; GLASS EYES OTHER THAN PROSTHETIC 
ARTICLES STATUETTES AND OTHER ORNAMENTS OF 
LAMP-WORKED GLASS, OTHER THAN IMITATION 
JEWELLERY; GLASS MICROSPHERES NOT EXCEEDING 1 
MM IN DIAMETER  
7018.10.00  –  Glass beads, imitation pearls, imitation precious or semi- 
precious stones and similar glass smallwares  15 E  15  15  15  15  15  
7018.20.00  –  Glass microspheres not exceeding 1 mm in diameter  0  A  0  0  0  0  0  
7018.90.00  –  Other 15  E  15  15  15  15  15  
70.19  GLASS FIBRES (INCLUDING GLASS WOOL) AND ARTICLES 
THEREOF (FOR EXAMPLE, YARN, WOVEN FABRICS)  
7019.1  –  Slivers, rovings, yarn and chopped strands:  
7019.11.00  – – Chopped strands, of a length of not more than 50 mm  0  A  0  0  0  0  0  
7019.12.00  – – Rovings  0  A  0  0  0  0  0  
7019.19.00  – – Other 0  A  0  0  0  0  0  
7019.3  –  Thin sheets (voiles), webs, mats, mattresses, boards and similar 
non-woven products:
EN 1086 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7019.31.00  – – Mats  0  A  0  0  0  0  0  
7019.32.00  – – Thin sheets (voiles)  0  A  0  0  0  0  0  
7019.39.00  – – Other 0  A  0  0  0  0  0  
7019.40.00  –  Woven fabrics of rovings  0  A  0  0  0  0  0  
7019.5  –  Other woven fabrics:  
7019.51.00  – – Of a width not exceeding 30 cm  0  A  0  0  0  0  0  
7019.52.00  – – Of a width exceeding 30 cm, plain weave, weighing less than 
250 g/m2 , of filaments measuring per single yarn not more 
than 136 tex  0 A  0  0  0  0  0  
7019.59.00  – – Other 0  A  0  0  0  0  0  
7019.90.00  –  Other 0  A  0  0  0  0  0  
70.20  OTHER ARTICLES OF GLASS  
7020.00.10  –  Glass inners for vacuum flasks or for other vacuum vessels  0  A  0  0  0  0  0  
7020.00.90  –  Other 15  E  15  15  15  15  15  
I. NATURAL OR CULTURED PEARLS AND PRECIOUS OR 
SEMI-PRECIOUS STONES  
71.01  PEARLS, NATURAL OR CULTURED, WHETHER OR NOT 
WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR 
SET; PEARLS, NATURAL OR CULTURED, TEMPORARILY 
STRUNG FOR CONVENIENCE OF TRANSPORT  
7101.10.00  –  Natural pearls  10  E  10  10  10  10  10  
7101.2  –  Cultured pearls:  
7101.21.00  – – Unworked  10  E  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 1087
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7101.22.00  – – Worked  10  E  10  10  10  10  10  
71.02  DIAMONDS, WHETHER OR NOT WORKED, BUT NOT 
MOUNTED OR SET  
7102.10.00  –  Unsorted  5  E  5  5  5  5  5  
7102.2  –  Industrial:  
7102.21.00  – – Unworked or simply sawn, cleaved or bruted  0  A  0  0  0  0  0  
7102.29.00  – – Other 0  A  0  0  0  0  0  
7102.3  –  Non-industrial:  
7102.31.00  – – Unworked or simply sawn, cleaved or bruted  5  E  5  5  5  5  5  
7102.39.00  – – Other 5  E  5  5  5  5  5  
71.03  PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI- 
PRECIOUS STONES, WHETHER OR NOT WORKED OR 
GRADED BUT NOT STRUNG, MOUNTED OR SET; 
UNGRADED PRECIOUS STONES (OTHER THAN 
DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY 
STRUNG FOR CONVENIENCE OF TRANSPORT  
7103.10.00  –  Unworked or simply sawn or roughly shaped  5  E  5  5  5  5  5  
7103.9  –  Otherwise worked:  
7103.91.00  – – Rubies, sapphires and emeralds  5  E  5  5  5  5  5  
7103.99.00  – – Other 5  E  5  5  5  5  5  
71.04  SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI ­
PRECIOUS STONES, WHETHER OR NOT WORKED OR 
GRADED BUT NOT STRUNG, MOUNTED OR SET; 
UNGRADED SYNTHETIC OR RECONSTRUCTED PRECIOUS 
OR SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR 
CONVENIENCE OF TRANSPORT
EN 1088 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7104.10.00  –  Piezo-electric quartz  10  E  10  10  10  10  10  
7104.20.00  –  Other, unworked or simply sawn or roughly shaped  10  E  10  10  10  10  10  
7104.90.00  –  Other 10  E  10  10  10  10  10  
71.05  DUST AND POWDER OF NATURAL OR SYNTHETIC 
PRECIOUS OR SEMI-PRECIOUS STONES  
7105.10.00  –  Of diamonds  5  E  5  5  5  5  5  
7105.90.00  –  Other 5  E  5  5  5  5  5  
II. PRECIOUS METALS AND METALS CLAD WITH PRECIOUS 
METAL 
71.06  SILVER (INCLUDING SILVER PLATED WITH GOLD OR 
PLATINUM), UNWROUGHT OR IN SEMI-MANUFACTURED 
FORMS, OR IN POWDER FORM  
7106.10.00  –  Powder  10  E  10  10  10  10  10  
7106.9  –  Other: 
7106.91.00  – – Unwrought  10  C  10  10  10  10  10  
7106.92  – – Semi-manufactured:  
7106.92.10  – – – Wire, bars and rods, containing stripping agents or 
additives (silver solder)  5 E  5  5  5  5  5  
7106.92.90  – – – Other 10  E  10  10  10  10  10  
7107.00.00  BASE METALS CLAD WITH SILVER, NOT FURTHER WORKED 
THAN SEMI-MANUFACTURED  10 E  10  10  10  10  10  
71.08  GOLD (INCLUDING GOLD PLATED WITH PLATINUM) 
UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR 
IN POWDER FORM
EN 15.12.2012 Official Journal of the European Union 1089
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7108.1  –  Non-monetary:  
7108.11.00  – – Powder  5  E  5  5  5  5  5  
7108.12.00  – – Other unwrought forms  5  E  5  5  5  5  5  
7108.13.00  – – Other semi-manufactured forms  5  E  5  5  5  5  5  
7108.20.00  –  Monetary  5  E  5  5  5  5  5  
7109.00.00  BASE METALS OR SILVER, CLAD WITH GOLD, NOT 
FURTHER WORKED THAN SEMI-MANUFACTURED 10 E  10  10  10  10  10  
71.10  PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED 
FORMS, OR IN POWDER FORM  
7110.1  –  Platinum:  
7110.11.00  – – Unwrought or in powder form  0  A  0  0  0  0  0  
7110.19.00  – – Other 0  A  0  0  0  0  0  
7110.2  –  Palladium:  
7110.21.00  – – Unwrought or in powder form  0  A  0  0  0  0  0  
7110.29.00  – – Other 0  A  0  0  0  0  0  
7110.3  –  Rhodium: 
7110.31.00  – – Unwrought or in powder form  0  A  0  0  0  0  0  
7110.39.00  – – Other 0  A  0  0  0  0  0  
7110.4  –  Iridium, osmium and ruthenium:  
7110.41.00  – – Unwrought or in powder form  0  A  0  0  0  0  0  
7110.49.00  – – Other 0  A  0  0  0  0  0
EN 1090 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7111.00.00  BASE METALS, SILVER OR GOLD, CLAD WITH PLATINUM, 
NOT FURTHER WORKED THAN SEMI-MANUFACTURED 10 E  10  10  10  10  10  
71.12  WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL 
CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP 
CONTAINING PRECIOUS METAL OR PRECIOUS METAL 
COMPOUNDS, OF A KIND USED PRINCIPALLY FOR THE 
RECOVERY OF PRECIOUS METAL  
7112.30.00  –  Ash containing precious metal or precious-metal compounds  0  A  0  0  0  0  0  
7112.9  –  Other: 
7112.91.00  – – Of gold, including metal clad with gold but excluding 
sweepings containing other precious metals  0 A  0  0  0  0  0  
7112.92.00  – – Of platinum, including metal clad with platinum but 
excluding sweepings containing other precious metals  0 A  0  0  0  0  0  
7112.99.00  – – Other 0  A  0  0  0  0  0  
III. JEWELLERY, GOLDSMITH'S AND SILVERSMITHS WARES 
AND OTHER ARTICLES  
71.13  ARTICLES OF JEWELLERY AND PARTS THEREOF, OF 
PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS 
METAL  
7113.1  –  Of precious metal whether or not plated or clad with precious 
metal:  
7113.11.00  – – Of silver, whether or not plated or clad with other precious 
metal  15 E  15  15  15  15  15  
7113.19.00  – – Of other precious metal, whether or not plated or clad with 
precious metal  15 C  15  15  15  15  15  
7113.20.00  –  Of base metal clad with precious metal  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1091
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
71.14  ARTICLES OF GOLDSMITH'S OR SILVERSMITH'S WARES 
AND PARTS THEREOF, OF PRECIOUS METAL OR OF 
METAL CLAD WITH PRECIOUS METAL  
7114.1  –  Of precious metal whether or not plated or clad with precious 
metal:  
7114.11.00  – – Of silver, whether or not plated or clad with other precious 
metal  15 E  15  15  15  15  15  
7114.19.00  – – Of other precious metal, whether or not plated or clad with 
precious metal  15 E  15  15  15  15  15  
7114.20.00  –  Of base metal clad with precious metal  15  E  15  15  15  15  15  
71.15  OTHER ARTICLES OF PRECIOUS METAL OR OF METAL 
CLAD WITH PRECIOUS METAL  
7115.10.00  –  Catalysts in the form of wire cloth or grill, of platinum  0  A  0  0  0  0  0  
7115.90.00  –  Other 15  E  15  15  15  15  15  
71.16  ARTICLES OF NATURAL OR CULTURED PEARLS, PRECIOUS 
OR SEMI-PRECIOUS STONES (NATURAL, SYNTHETIC OR 
RECONSTRUCTED)  
7116.10.00  –  Of natural or cultured pearls  15  E  15  15  15  15  15  
7116.20.00  –  Of precious or semi-precious stones (natural, synthetic or 
reconstructed)  15 E  15  15  15  15  15  
71.17  IMITATION JEWELLERY  
7117.1  –  Of base metal, whether or not plated with precious metal:  
7117.11.00  – – Cuff links and studs  15  E  15  15  15  15  15  
7117.19.00  – – Other 15  E  15  15  15  15  15  
7117.90.00  –  Other 15  E  15  15  15  15  15
EN 1092 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
71.18  COIN 
7118.10.00  –  Coin (other than gold coin), not being legal tender  5  E  5  5  5  5  5  
7118.90.00  –  Other 5  C  5  5  5  5  5  
I. PRIMARY MATERIALS; IN GRANULAR OR POWDER FORM  
72.01  PIG IRON AND SPIEGELEISEN IN PIGS, BLOCKS OR OTHER 
PRIMARY FORMS 
7201.10.00  –  Non-alloy pig iron containing by weight 0,5 % or less of 
phosphorus  0 A  0  0  0  0  0  
7201.20.00  –  Non-alloy pig iron containing by weight more than 0,5 % of 
phosphorus  0 A  0  0  0  0  0  
7201.50.00  –  Alloy pig iron; spiegeleisen  0  A  0  0  0  0  0  
72.02  FERRO-ALLOYS 
7202.1  –  Ferro-manganese:  
7202.11.00  – – Containing by weight more than 2 % of carbon  0  A  0  0  0  0  0  
7202.19.00  – – Other 0  A  0  0  0  0  0  
7202.2  –  Ferro-silicon:  
7202.21.00  – – Containing by weight more than 55 % of silicon  0  A  0  0  0  0  0  
7202.29.00  – – Other 0  A  0  0  0  0  0  
7202.30.00  –  Ferro-silico-manganese  0  A  0  0  0  0  0  
7202.4  –  Ferro-chromium:  
7202.41.00  – – Containing by weight more than 4 % of carbon  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1093
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7202.49.00  – – Other 0  A  0  0  0  0  0  
7202.50.00  –  Ferro-silico-chromium  0  A  0  0  0  0  0  
7202.60.00  –  Ferro-nickel  0  A  0  0  0  0  0  
7202.70.00  –  Ferro-molybdenum  0  A  0  0  0  0  0  
7202.80.00  –  Ferro-tungsten and ferro-silico-tungsten  0  A  0  0  0  0  0  
7202.9  –  Other: 
7202.91.00  – – Ferro-titanium and ferro-silico-titanium  0  A  0  0  0  0  0  
7202.92.00  – – Ferro-vanadium  0  A  0  0  0  0  0  
7202.93.00  – – Ferro-niobium  0  A  0  0  0  0  0  
7202.99.00  – – Other 0  A  0  0  0  0  0  
72.03  FERROUS PRODUCTS OBTAINED BY DIRECT REDUCTION 
OF IRON ORE AND OTHER SPONGY FERROUS PRODUCTS, 
IN LUMPS, PELLETS OR SIMILAR FORMS; IRON HAVING A 
MINIMUM PURITY BY WEIGHT OF 99,94 %, IN LUMPS, 
PELLETS, OR SIMILAR FORMS  
7203.10.00  –  Ferrous products obtained by direct reduction of iron ore  0  A  0  0  0  0  0  
7203.90.00  –  Other 0  A  0  0  0  0  0  
72.04  FERROUS WASTE AND SCRAP OF CAST IRON, IRON OR 
STEEL; SCRAP INGOTS OF IRON OR STEEL  
7204.10.00  –  Waste and scrap of cast iron  0  A  0  0  0  0  0  
7204.2  –  Waste and scrap alloy steel:  
7204.21.00  – – Of stainless steel  0  A  0  0  0  0  0  
7204.29.00  – – Other 0  A  0  0  0  0  0
EN 1094 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7204.30.00  –  Waste and scrap of tinned iron or steel  0  A  0  0  0  0  0  
7204.4  –  Other waste and scrap:  
7204.41.00  – – Turnings, shavings, chips, milling waste, sawdust, filings, 
trimmings and stampings, whether or not in bundles  0 A  0  0  0  0  0  
7204.49.00  – – Other 0  A  0  0  0  0  0  
7204.50.00  –  Remelting scrap ingots  0  A  0  0  0  0  0  
72.05  GRANULES AND POWDERS, OF PIG IRON, SPIEGELEISEN, 
IRON OR STEEL 
7205.10.00  –  Granules  0  A  0  0  0  0  0  
7205.2  –  Powder:  
7205.21.00  – – Of alloy steel  0  A  0  0  0  0  0  
7205.29.00  – – Other 0  A  0  0  0  0  0  
II. IRON AND NON-ALLOY STEEL  
72.06  IRON AND NON-ALLOY STEEL IN INGOTS OR OTHER 
PRIMARY FORMS (EXCLUDING IRON OF HEADING 72.03)  
7206.10.00  –  Ingots  0  A  0  0  0  0  0  
7206.90.00  –  Other 0  A  0  0  0  0  0  
72.07  SEMI-FINISHED PRODUCTS OF IRON OR NON-ALLOY STEEL  
7207.1  –  Containing by weight less than 0,25 % of carbon:  
7207.11.00  – – Of rectangular or square cross-section, the width measuring 
less than twice the thickness  0 A  0  0  0  0  0  
7207.12.00  – – Other, of rectangular (other than square) cross-section  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1095
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7207.19.00  – – Other 0  A  0  0  0  0  0  
7207.20.00  –  Containing by weight 0,25 % or more of carbon  0  A  0  0  0  0  0  
72.08  FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, 
OF A WIDTH OF 600 MM OR MORE, HOT-ROLLED, NOT 
CLAD, PLATED OR COATED  
7208.10.00  –  In coils, not further worked than hot-rolled, with patterns in 
relief  0 A  0  0  0  0  0  
7208.2  –  Other, in coils, not further worked than hot-rolled, pickled:  
7208.25.00  – – Of a thickness of 4,75 mm or more  0  A  0  0  0  0  0  
7208.26.00  – – Of a thickness of 3 mm or more but not exceeding 
4,75 mm  0 A  0  0  0  0  0  
7208.27.00  – – Of a thickness of less than 3 mm  0  A  0  0  0  0  0  
7208.3  –  Other, in coils, not further worked than hot-rolled:  
7208.36.00  – – Of a thickness exceeding 10 mm  0  A  0  0  0  0  0  
7208.37.00  – – Of a thickness of 4,75 mm or more but not exceeding 
10 mm  0 A  0  0  0  0  0  
7208.38.00  – – Of a thickness of 3 mm or more but not exceeding 
4,75 mm  0 A  0  0  0  0  0  
7208.39.00  – – Of a thickness of less than 3 mm  0  A  0  0  0  0  0  
7208.40.00  –  Not in coils, not further worked than hot-rolled, with patterns 
in relief  10 E  0  10  0  0  0  
7208.5  –  Other, not in coils, not further worked than hot-rolled:  
7208.51.00  – – Of a thickness exceeding 10 mm  10  G  0  10  0  0  0
EN 1096 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7208.52.00  – – Of a thickness of 4,75 mm or more but not exceeding 
10 mm  5 G  0  5  0  0  0  
7208.53.00  – – Of a thickness of 3 mm or more but not exceeding 
4,75 mm  10 G  0  10  0  0  0  
7208.54  – – Of a thickness of less than 3 mm:  
7208.54.10  – – – Of a width not exceeding 990 mm, containing by weight 
0,42 % or more of carbon and 0,60 % or more of 
manganese  0 A  0  0  0  0  0  
7208.54.90  – – – Other 10  G  0  10  0  0  0  
7208.90.00  –  Other 10  G  0  10  0  0  0  
72.09  FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, 
OF A WIDTH OF 600 MM OR MORE, COLD-ROLLED (COLD- 
REDUCED), NOT CLAD, PLATED OR COATED  
7209.1  –  In coils, not further worked than cold-rolled (cold-reduced):  
7209.15.00  – – Of a thickness of 3 mm or more  10  G  0  10  0  0  0  
7209.16.00  – – Of a thickness exceeding 1 mm but less than 3 mm  10  G  0  10  0  0  0  
7209.17.00  – – Of a thickness of 0,5 mm or more but not exceeding 1 mm  10  H  0  10  0  0  0  
7209.18.00  – – Of a thickness of less than 0,5 mm  10  G  0  10  0  0  0  
7209.2  –  Not in coils, not further worked than cold-rolled (cold- 
reduced):  
7209.25.00  – – Of a thickness of 3 mm or more  10  G  0  10  0  0  0  
7209.26.00  – – Of a thickness exceeding 1 mm but less than 3 mm  10  G  0  10  0  0  0  
7209.27.00  – – Of a thickness of 0,5 mm or more but not exceeding 1 mm  10  H  0  10  0  0  0  
7209.28.00  – – Of a thickness of less than 0,5 mm  10  G  0  10  0  0  0
EN 15.12.2012 Official Journal of the European Union 1097
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7209.90.00  –  Other 10  G  0  10  0  0  0  
72.10  FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, 
OF A WIDTH OF 600 MM OR MORE, CLAD, PLATED OR 
COATED 
7210.1  –  Plated or coated with tin:  
7210.11.00  – – Of a thickness of 0,5 mm or more  0  A  0  0  0  0  0  
7210.12.00  – – Of a thickness of less than 0,5 mm  0  A  0  0  0  0  0  
7210.20.00  –  Plated or coated with lead, including terne-plate  0  A  0  0  0  0  0  
7210.30.00  –  Electrolytically plated or coated with zinc  0  A  0  0  0  0  0  
7210.4  –  Otherwise plated or coated with zinc:  
7210.41  – – Corrugated:  
7210.41.10  – – – Of a thickness of 0,16 mm or more but not exceeding 
2 mm  15 H  15  0  15  15  15  
7210.41.90  – – – Other 5  G  5  5  5  5  5  
7210.49  – – Other: 
7210.49.10  – – – Of a thickness of 0,16 mm or more but not exceeding 
2 mm  15 H  15  0  15  15  15  
7210.49.90  – – – Other 0  A  0  0  0  0  0  
7210.50.00  –  Plated or coated with chromium oxides or with chromium 
and chromium oxides  0 A  0  0  0  0  0  
7210.6  –  Plated or coated with aluminium:  
7210.61  – – Plated or coated with aluminium-zinc alloys:
EN 1098 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7210.61.10  – – – Of a thickness of 0,16 mm or more but not exceeding 
2 mm  15 H  15  15  15  15  15  
7210.61.90  – – – Other 0  A  0  0  0  0  0  
7210.69  – – Other: 
7210.69.10  – – – Of a thickness of 0,16 mm or more but not exceeding 
2 mm  15 G  15  15  15  15  15  
7210.69.90  – – – Other 0  A  0  0  0  0  0  
7210.70  –  Painted, varnished or coated with plastics:  
7210.70.10  – – Enamelled, of a thickness of 0,16 mm or more but not 
exceeding 1,55 mm  15 H  15  15  15  15  15  
7210.70.20  – – Varnished with epoxyphenolic resins, smooth  15  G  15  15  15  15  15  
7210.70.90  – – Other 0  A  0  0  0  0  0  
7210.90.00  –  Other 0  A  0  0  0  0  0  
72.11  FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, 
OF A WIDTH OF LESS THAN 600 MM, NOT CLAD, PLATED 
OR COATED  
7211.1  –  Not further worked than hot-rolled:  
7211.13.00  – – Rolled on four faces or in a closed box pass, of a width 
exceeding 150 mm and a thickness of not less than 4 mm, 
not in coils and without patterns in relief  5 G  0  5  0  0  0  
7211.14  – – Other, of a thickness of 4,75 mm or more:  
7211.14.10  – – – Containing by weight 0,42 % or more of carbon and 
0,60 % or more of manganese  0 A  0  0  0  0  0  
7211.14.90  – – – Other 5  G  0  5  0  0  0
EN 15.12.2012 Official Journal of the European Union 1099
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7211.19  – – Other: 
7211.19.10  – – – In coils, containing by weight 0,42 % or more of carbon 
and 0,60 % or more of manganese  0 A  0  0  0  0  0  
7211.19.90  – – – Other 5  G  0  5  0  0  0  
7211.2  –  Not further worked than cold-rolled (cold-reduced):  
7211.23.00  – – Containing by weight less than 0,25 % of carbon  5  G  0  5  0  0  0  
7211.29.00  – – Other 0  A  0  0  0  0  0  
7211.90.00  –  Other 0  A  0  0  0  0  0  
72.12  FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, 
OF A WIDTH OF LESS THAN 600 MM, CLAD, PLATED OR 
COATED  
7212.10.00  –  Plated or coated with tin  0  A  0  0  0  0  0  
7212.20.00  –  Electrolytically plated or coated with zinc  0  A  0  0  0  0  0  
7212.30  –  Otherwise plated or coated with zinc:  
7212.30.10  – – Of a thickness of 0,16 mm or more but not exceeding 
1,55 mm  15 G  15  15  15  15  15  
7212.30.90  – – Other 0  A  0  0  0  0  0  
7212.40  –  Painted, varnished or coated with plastics:  
7212.40.10  – – Of a thickness of 0,16 mm or more but not exceeding 
1,55 mm  15 G  15  15  15  15  15  
7212.40.90  – – Other 0  A  0  0  0  0  0  
7212.50.00  –  Otherwise plated or coated  0  A  0  0  0  0  0  
7212.60.00  –  Clad 0  A  0  0  0  0  0
EN 1100 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
72.13  WIRE RODS, OF IRON OR NON-ALLOY STEEL  
7213.10.00  –  Containing indentations, ribs, grooves or other deformations 
produced during the rolling process  15 H  15  15  15  15  15  
7213.20.00  –  Other, of free-cutting steel  0  A  0  0  0  0  0  
7213.9  –  Other: 
7213.91  – – Of circular cross-section measuring less than 14 mm in 
diameter:  
7213.91.10  – – – Containing 0,6 % or more by weight of carbon  10  G  10  0  10  10  10  
7213.91.20  – – – Containing less than 0,6 % by weight of carbon  0  A  0  0  0  0  0  
7213.99  – – Other: 
7213.99.10  – – – Containing 0,6 % or more by weight of carbon  10  G  10  10  10  10  10  
7213.99.20  – – – Containing less than 0,6 % by weight of carbon  0  A  0  0  0  0  0  
72.14  OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL, 
NOT FURTHER WORKED THAN FORGED, HOT-ROLLED, 
HOT-DRAWN OR HOT-EXTRUDED, BUT INCLUDING 
THOSE TWISTED AFTER ROLLING  
7214.10.00  –  Forged  10  E  10  10  10  10  10  
7214.20.00  –  Containing indentations, ribs, grooves or other deformations 
produced during the rolling process or twisted after rolling  15 H  15  15  15  15  15  
7214.30.00  –  Other, of free-cutting steel  5  E  5  5  5  5  5  
7214.9  –  Other: 
7214.91  – – Of rectangular (other than square) cross-section:  
7214.91.10  – – – Containing by weight 0,6 % ore more of carbon, the 
greatest cross-sectional dimension of which exceeds 13 mm  15 G  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1101
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7214.91.90  – – – Other 5  G  5  5  5  5  5  
7214.99  – – Other: 
7214.99.10  – – – Of square cross-section, the greatest cross-sectional 
dimension of which exceeds 13 mm, containing 0,60 % 
or more by weight of carbon  15 H  15  15  15  15  15  
7214.99.20  – – – Of a cross-section other than rectangular or square, the 
greatest cross-sectional dimension of which is 5,5 mm or 
more but not more than 45 mm  15 G  15  15  15  15  15  
7214.99.90  – – – Other 5  G  5  5  5  5  5  See paragraph 1 of 
the General Notes 
to the Schedule of 
the Republics of 
the CA Party  
72.15  OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL 
7215.10.00  –  Of free-cutting steel, not further worked than cold-formed or 
cold-finished  0 A  0  0  0  0  0  
7215.50.00  –  Other, not further worked than cold-formed or cold-finished  0  A  0  0  0  0  0  
7215.90.00  –  Other 0  A  0  0  0  0  0  
72.16  SECTIONS OF IRON OR NON-ALLOY STEEL  
7216.10  –  U, I or H sections, not further worked than hot-rolled, hot- 
drawn or extruded, of a height of less than 80 mm:  
7216.10.10  – – U sections of a thickness of 1,8 mm or more but not more 
than 6,4 mm and a height exceeding 12 mm  15 G  15  15  15  15  15  
7216.10.9  – – Other: 
7216.10.91  – – – I sections of a height not exceeding 50 mm  15  G  15  15  15  15  15  
7216.10.92  – – – H sections of a height not exceeding 50 mm  15  G  15  15  15  15  15
EN 1102 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7216.10.99  – – – Other 5  G  5  5  5  5  5  
7216.2  –  L or T sections, not further worked than hot-rolled, hot-drawn 
or extruded, of a height of less than 80 mm:  
7216.21  – – L sections:  
7216.21.10  – – Of a thickness of 1,8 mm or more but not more than 
6,4 mm and a height exceeding 12 mm  15 H  15  15  15  15  15  
7216.21.90  – – – Other 5  G  5  5  5  5  5  
7216.22  – – T sections:  
7216.22.10  – – – Of a height not exceeding 50 mm  15  G  15  15  15  15  15  
7216.22.90  – – – Other 5  E  5  5  5  5  5  
7216.3  –  U, I or H sections, not further worked than hot-rolled, hot- 
drawn or extruded, of a height of 80 mm or more:  
7216.31  – – U sections:  
7216.31.10  – – – Of a thickness of 1,8 mm or more but not exceeding 
6,4 mm  15 G  15  15  15  15  15  
7216.31.90  – – – Other 5  C  5  0  0  5  5  
7216.32.00  – – I sections  5  C  5  0  0  5  5  
7216.33.00  – – H sections  5  C  5  0  0  5  5  
7216.40.00  –  L or T sections, not further worked than hot-rolled, hot-drawn 
or extruded, of a height of 80 mm or more  5 E  5  0  0  5  5  
7216.50.00  –  Other sections, not further worked than hot-rolled, hot-drawn 
or extruded  10 C  5  0  0  5  5  
7216.6  –  Sections, not further worked than cold-formed or cold- 
finished:
EN 15.12.2012 Official Journal of the European Union 1103
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7216.61.00  – – Obtained from flat-rolled products  15  G  15  15  15  15  15  
7216.69.00  – – Other 15  G  15  15  15  15  15  
7216.9  –  Other: 
7216.91.00  – – Obtained, cold-formed or cold-finished, from flat-rolled 
products  15 G  5  5  5  5  5  
7216.99.00  – – Other 5  G  5  5  5  5  5  
72.17  WIRE OF IRON OR NON-ALLOY STEEL  
7217.10  –  Not plated or coated, whether or not polished:  
7217.10.10  – – Containing by weight less than 0,25 % of carbon  10  G  10  10  10  10  10  
7217.10.20  – – Containing by weight 0,25 % or more but less than 0,6 % of 
carbon  10 E  0  10  0  0  0  
7217.10.3  – – Containing 0,6 % or more by weight of carbon:  
7217.10.31  – – – Pre-stressed  0  A  0  0  0  0  0  
7217.10.39  – – – Other 15  H  15  15  15  15  15  
7217.20  –  Plated or coated with zinc  
7217.20.1  – – Containing by weight less than 0,25 % of carbon:  
7217.20.11  – – – Plated or coated with zinc, of circular cross-section of a 
diameter of 0,22 mm or more but not more than 0,24 mm  0 A  0  0  0  0  0  
7217.20.19  – – – Other 10  G  10  10  10  10  10  
7217.20.20  – – Containing by weight 0,25 % or more but less than 0,6 % of 
carbon  10 E  0  10  10  10  0  
7217.20.3  – – Containing 0,6 % or more by weight of carbon:
EN 1104 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7217.20.31  – – – Of circular cross-section of a diameter of 0,8 mm or more 
but not more than 5,15 mm  15 G  15  15  15  15  15  
7217.20.32  – – – Of rectangular (other than square) cross-section, of a 
thickness of 0,35 mm or more but not more than 
0,7 mm and a width of 0,5 mm or more but not more 
than 3 mm  15 E  15  15  15  15  15  
7217.20.39  – – – Other 5  E  5  5  5  5  5  
7217.30  –  Plated or coated with other base metals:  
7217.30.10  – – Containing by weight less than 0,25 % of carbon  5  G  5  5  5  5  5  
7217.30.20  – – Containing 0,25 % or more but less than 0,6 % by weight of 
carbon  5 E  5  5  5  5  5  
7217.30.3  – – – Containing 0,6 % or more by weight of carbon:  
7217.30.31  – – – Plated or coated with copper  0  A  0  0  0  0  0  
7217.30.39  – – – Other 5  G  5  5  5  5  5  
7217.90.00  –  Other 5  E  5  5  5  5  5  
III. STAINLESS STEEL  
72.18  STAINLESS STEEL IN INGOTS OR OTHER PRIMARY FORMS; 
SEMI-FINISHED PRODUCTS OF STAINLESS STEEL  
7218.10.00  –  Ingots or other primary forms  0  A  0  0  0  0  0  
7218.9  –  Other: 
7218.91.00  – – Of rectangular cross-section  0  A  0  0  0  0  0  
7218.99.00  – – Other 0  A  0  0  0  0  0  
72.19  FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A 
WIDTH OF 600 MM OR MORE
EN 15.12.2012 Official Journal of the European Union 1105
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7219.1  –  Not further worked than hot-rolled, in coils:  
7219.11.00  – – Of a thickness exceeding 10 mm  0  A  0  0  0  0  0  
7219.12.00  – – Of a thickness of 4,75 mm or more but not exceeding 
10 mm  0 A  0  0  0  0  0  
7219.13.00  – – Of a thickness of 3 mm or more but not exceeding 
4,75 mm  0 A  0  0  0  0  0  
7219.14.00  – – Of a thickness of less than 3 mm  0  A  0  0  0  0  0  
7219.2  –  Not further worked than hot-rolled, not in coils:  
7219.21.00  – – Of a thickness exceeding 10 mm  0  A  0  0  0  0  0  
7219.22.00  – – Of a thickness of 4,75 mm or more but not exceeding 
10 mm  0 A  0  0  0  0  0  
7219.23.00  – – Of a thickness of 3 mm or more but not exceeding 
4,75 mm  0 A  0  0  0  0  0  
7219.24.00  – – Of a thickness of less than 3 mm  0  A  0  0  0  0  0  
7219.3  –  Not further worked than cold-rolled (cold-reduced):  
7219.31.00  – – Of a thickness of 4,75 mm or more  0  A  0  0  0  0  0  
7219.32.00  – – Of a thickness of 3 mm or more but not exceeding 
4,75 mm  0 A  0  0  0  0  0  
7219.33.00  – – Of a thickness exceeding 1 mm but less than 3 mm  0  A  0  0  0  0  0  
7219.34.00  – – Of a thickness of 0,5 mm or more but not exceeding 1 mm  0  A  0  0  0  0  0  
7219.35.00  – – Of a thickness of less than 0,5 mm  0  A  0  0  0  0  0  
7219.90.00  –  Other 0  A  0  0  0  0  0
EN 1106 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
72.20  FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A 
WIDTH OF LESS THAN 600 MM  
7220.1  –  Not further worked than hot-rolled:  
7220.11.00  – – Of a thickness of 4,75 mm or more  0  A  0  0  0  0  0  
7220.12.00  – – Of a thickness of less than 4,75 mm  0  A  0  0  0  0  0  
7220.20.00  –  Not further worked than cold-rolled (cold-reduced)  0  A  0  0  0  0  0  
7220.90.00  –  Other 0  A  0  0  0  0  0  
7221.00.00  WIRE RODS OF STAINLESS STEEL  0  A  0  0  0  0  0  
72.22  OTHER BARS AND RODS OF STAINLESS STEEL; ANGLES, 
SHAPES AND SECTIONS OF STAINLESS STEEL  
7222.1  –  Bars, not further worked than hot-rolled, hot-drawn or 
extruded:  
7222.11.00  – – Of circular cross-section  0  A  0  0  0  0  0  
7222.19.00  – – Other 0  A  0  0  0  0  0  
7222.20.00  –  Bars, not further worked than cold-formed or cold-finished  0  A  0  0  0  0  0  
7222.30.00  –  Other bars  0  A  0  0  0  0  0  
7222.40.00  –  Profiles  0  A  0  0  0  0  0  
7223.00.00  WIRE OF STAINLESS STEEL  0  A  0  0  0  0  0  
IV. OTHER ALLOY STEEL; HOLLOW DRILL BARS AND 
RODS, OF ALLOY OR NON-ALLOY STEEL  
72.24  OTHER ALLOY STEEL IN INGOTS OR OTHER PRIMARY 
FORMS; SEMI-FINISHED PRODUCTS OF OTHER ALLOY STEEL  
7224.10.00  –  Ingots or other primary forms  0  A  0  0  0  0  0  
7224.90.00  –  Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1107
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
72.25  FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A 
WIDTH OF 600 MM OR MORE 
7225.1  –  Of silicon-electrical steel:  
7225.11.00  – – Grain-oriented  0  A  0  0  0  0  0  
7225.19.00  – – Other 0  A  0  0  0  0  0  
7225.30.00  –  Other, not further worked than hot-rolled, in coils  0  A  0  0  0  0  0  
7225.40.00  –  Other, not further worked than hot-rolled, not in coils  0  A  0  0  0  0  0  
7225.50.00  –  Other, not further worked than cold-rolled (cold-reduced)  0  A  0  0  0  0  0  
7225.9  –  Other: 
7225.91.00  – – Electrolytically plated or coated with zinc  0  A  0  0  0  0  0  
7225.92.00  – – Otherwise plated or coated with zinc  0  A  0  0  0  0  0  
7225.99.00  – – Other 0  A  0  0  0  0  0  
72.26  FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A 
WIDTH OF LESS THAN 600 MM  
7226.1  –  Of silicon-electrical steel:  
7226.11.00  – – Grain-oriented  0  A  0  0  0  0  0  
7226.19.00  – – Other 0  A  0  0  0  0  0  
7226.20.00  –  Of high-speed steel  0  A  0  0  0  0  0  
7226.9  –  Other: 
7226.91.00  – – Not further worked than hot-rolled  0  A  0  0  0  0  0  
7226.92.00  – – Not further worked than cold-rolled (cold-reduced)  0  A  0  0  0  0  0  
7226.99  – – Other:
EN 1108 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7226.99.10  – – – Plated or coated with zinc, excluding electrolytically plated 
or coated 0 A  0  0  0  0  0  
7226.99.90  – – – Other 0  A  0  0  0  0  0  
72.27  BARS AND RODS OF OTHER ALLOY STEEL  
7227.10.00  –  Of high-speed steel  0  A  0  0  0  0  0  
7227.20.00  –  Of silico-manganese steel  0  A  0  0  0  0  0  
7227.90.00  –  Other 0  A  0  0  0  0  0  
72.28  OTHER BARS AND RODS OF OTHER ALLOY STEEL; ANGLES, 
SHAPES AND SECTIONS, OF OTHER ALLOY STEEL; HOLLOW 
DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL  
7228.10.00  –  Bars and rods, of high-speed steel  0  A  0  0  0  0  0  
7228.20.00  –  Bars and rods, of silico-manganese steel  0  A  0  0  0  0  0  
7228.30.00  –  Other bars and rods, not further worked than hot-rolled, hot- 
drawn or extruded  0 A  0  0  0  0  0  
7228.40.00  –  Other bars and rods, not further worked than forged  0  A  0  0  0  0  0  
7228.50.00  –  Other bars and rods, not further worked than cold-formed or 
cold-finished  0 A  0  0  0  0  0  
7228.60.00  –  Other bars and rods  0  A  0  0  0  0  0  
7228.70.00  –  Profiles  0  A  0  0  0  0  0  
7228.80.00  –  Hollow drill bars and rods  0  A  0  0  0  0  0  
72.29  WIRE OF OTHER ALLOY STEEL  
7229.20.00  –  Of silico-manganese steel  0  A  0  0  0  0  0  
7229.90  –  Other: 
7229.90.10  – – Of high-speed steel  0  A  0  0  0  0  0  
7229.90.90  – – Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1109
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
73.01  SHEET PILING OF IRON OR STEEL, WHETHER OR NOT 
DRILLED, PUNCHED OR MADE FROM ASSEMBLED 
ELEMENTS; WELDED ANGLES, SHAPES AND SECTIONS, OF 
IRON OR STEEL  
7301.10.00  –  Sheet piling  0  A  0  0  0  0  0  
7301.20.00  –  Profiles  10  E  10  10  10  10  10  
73.02  RAILWAY OR TRAMWAY TRACK CONSTRUCTION 
MATERIALS OF IRON OR STEEL, THE FOLLOWING: RAILS, 
CHECK-RAILS AND RACK RAILS, SWITCH BLADES, 
CROSSING FROGS, POINT RODS AND OTHER CROSSING 
PIECES, SLEEPERS (CROSS-TIES), FISH-PLATES, CHAIRS, 
CHAIR WEDGES, SOLE PLATES (BASE PLATES), RAIL CLIPS, 
BEDPLATES, TIES AND OTHER MATERIAL SPECIALISED FOR 
JOINTING OR FIXING RAILS  
7302.10.00  –  Rails 0  A  0  0  0  0  0  
7302.30.00  –  Switch blades, crossing frogs, point rods and other crossing 
pieces 0 A  0  0  0  0  0  
7302.40.00  –  Fishplates and sole plates  0  A  0  0  0  0  0  
7302.90.00  –  Other 0  A  0  0  0  0  0  
7303.00.00  TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON  5  E  5  5  5  5  5  
73.04  TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON 
(OTHER THAN CAST IRON) OR STEEL 
7304.1  –  Line pipe of a kind used for oil or gas pipelines:  
7304.11.00  – – Of stainless steel  0  A  0  0  0  0  0  
7304.19.00  – – Other 0  A  0  0  0  0  0
EN 1110 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7304.2  –  Casing, tubing and drill pipe, of a kind used in drilling for oil 
or gas:  
7304.22.00  – – Drill pipe of stainless steel  0  A  0  0  0  0  0  
7304.23.00  – – Other drill pipe  0  A  0  0  0  0  0  
7304.24.00  – – Other, of stainless steel  0  A  0  0  0  0  0  
7304.29.00  – – Other 0  A  0  0  0  0  0  
7304.3  –  Other, of circular cross section, of iron or non alloy steel:  
7304.31.00  – – Cold-drawn or cold-rolled (cold-reduced)  0  A  0  0  0  0  0  
7304.39.00  – – Other 0  A  0  0  0  0  0  
7304.4  –  Other, of circular cross-section, of stainless steel:  
7304.41.00  – – Cold-drawn or cold-rolled (cold-reduced)  0  A  0  0  0  0  0  
7304.49.00  – – Other 0  A  0  0  0  0  0  
7304.5  –  Other, of circular cross-section, of other alloy steel:  
7304.51.00  – – Cold-drawn or cold-rolled (cold-reduced)  0  A  0  0  0  0  0  
7304.59.00  – – Other 0  A  0  0  0  0  0  
7304.90.00  –  Other 0  A  0  0  0  0  0  
73.05  OTHER TUBES AND PIPES (FOR EXAMPLE: WELDED, 
RIVETED OR SIMILARLY CLOSED), HAVING CIRCULAR 
CROSS-SECTIONS, THE EXTERNAL DIAMETER OF WHICH 
EXCEEDS 406,4 MM, OF IRON OR STEEL  
7305.1  –  Line pipe of a kind used for oil or gas pipelines:  
7305.11.00  – – Longitudinally submerged arc welded  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1111
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7305.12.00  – – Other, longitudinally welded  0  A  0  0  0  0  0  
7305.19.00  – – Other 0  A  0  0  0  0  0  
7305.20.00  –  Casing of a kind used in drilling for oil or gas  0  A  0  0  0  0  0  
7305.3  –  Other, welded:  
7305.31.00  – – Longitudinally welded  15  E  5  5  5  5  5  
7305.39.00  – – Other 15  E  5  5  5  5  5  
7305.90.00  –  Other 15  E  5  5  5  5  5  
73.06  OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR 
EXAMPLE: OPEN SEAM OR WELDED, RIVETED OR 
SIMILARLY CLOSED), OF IRON OR STEEL  
7306.1  –  Line pipe of a kind used for oil or gas pipelines:  
7306.11.00  – – Welded, of stainless steel  0  A  0  0  0  0  0  
7306.19.00  – – Other 0  A  0  0  0  0  0  
7306.2  –  Casing and tubing of a kind used in drilling for oil or gas:  
7306.21.00  – – Welded, of stainless steel  0  A  0  0  0  0  0  
7306.29.00  – – Other 0  A  0  0  0  0  0  
7306.30  –  Other, welded, of circular cross-section, of iron or non-alloy 
steel:  
7306.30.10  – – Tubes and pipes of an external diameter of 12 mm or more 
but not more than 115 mm, of a wall thickness of 0,8 mm 
or more but not more than 6,4 mm, whether or not plated 
or coated with zinc  15 H  15  15  15  15  15  
7306.30.90  – – Other 10  G  10  10  10  10  10
EN 1112 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7306.40.00  –  Other, welded, of circular cross-section, of stainless steel  0  A  0  0  0  0  0  
7306.50.00  –  Other, welded, of circular cross-section, of other alloy steel  0  A  0  0  0  0  0  
7306.6  –  Other, welded, of non-circular cross-section:  
7306.61.00  – – Of square or rectangular cross-section  10 H  10  10  10  10  10  
7306.69.00  – – Other 10  G  10  10  10  10  10  
7306.90.00  –  Other 0  A  0  0  0  0  0  
73.07  TUBE OR PIPE FITTINGS (FOR EXAMPLE: COUPLINGS, 
ELBOWS, SLEEVES), OF IRON OR STEEL  
7307.1  –  Cast fittings:  
7307.11.00  – – Of non-malleable cast iron  5  E  5  5  5  5  5  
7307.19.00  – – Other 5  C  5  5  5  5  5  
7307.2  –  Other, of stainless steel:  
7307.21.00  – – Flanges  5  E  5  5  5  5  5  
7307.22.00  – – Threaded elbows, bends and sleeves  5  E  5  5  5  5  5  
7307.23.00  – – Butt welding fittings  5  E  5  5  5  5  5  
7307.29.00  – – Other 5  E  5  5  5  5  5  
7307.9  –  Other: 
7307.91.00  – – Flanges  5  E  5  5  5  5  5  
7307.92.00  – – Threaded elbows, bends and sleeves  10  E  10  10  10  10  10  
7307.93.00  – – Butt welding fittings  5  E  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 1113
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7307.99.00  – – Other 5  C  5  5  5  5  5  
73.08  STRUCTURES AND PARTS OF STRUCTURES (EXCLUDING 
PREFABRICATED BUILDINGS OF HEADING 9406) (FOR 
EXAMPLE: BRIDGES AND BRIDGE-SECTIONS, LOCK-GATES, 
TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAME ­
WORKS, DOORS AND WINDOWS AND THEIR FRAMES 
AND THRESHOLDS FOR DOORS, SHUTTERS, BALUSTRADES, 
PILLARS AND COLUMNS), OF IRON OR STEEL; PLATES, 
RODS, ANGLES, SHAPES, SECTIONS, TUBES AND THE LIKE, 
PREPARED FOR USE IN STRUCTURES, OF IRON OR STEEL  
7308.10.00  –  Bridges and parts thereof  15  C  5  5  5  5  5  
7308.20.00  –  Towers and lattice masts  15  E  5  5  5  5  5  
7308.30.00  –  Doors, windows and their frames and thresholds for doors  10  E  10  10  10  10  10  
7308.40.00  –  Equipment for scaffolding, shuttering, propping or pit- 
propping  10 E  10  10  10  10  10  
7308.90.00  –  Other 10  G  10  10  10  10  10  
7309.00.00  RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS 
FOR ANY MATERIAL (OTHER THAN COMPRESSED OR 
LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY 
EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT- 
INSULATED, BUT NOT FITTED WITH MECHANICAL OR 
THERMAL EQUIPMENT  10 C  10  10  10  10  10  
73.10  TANKS, CASKS, DRUMS, CANS, BOXES AND SIMILAR 
CONTAINERS, FOR ANY MATERIAL (OTHER THAN 
COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, 
OF A CAPACITY NOT EXCEEDING 300 L, WHETHER OR 
NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH 
MECHANICAL OR THERMAL EQUIPMENT  
7310.10.00  –  Of a capacity of 50 litres or more  10  E  10  10  10  10  10  
7310.2  –  Of a capacity of less than 50 litres:
EN 1114 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7310.21.00  – – Cans which are to be closed by soldering or crimping  10  G  10  10  10  10  10  
7310.29  – – Other: 
7310.29.10  – – – Barrel-shaped stainless steel container, varnished internally, 
with lid and plastic dispenser, of a capacity of 5 litres  0 A  0  0  0  0  0  
7310.29.90  – – – Other 15  E  15  15  15  15  15  
73.11  CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS, OF 
IRON OR STEEL 
7311.00.10  –  For a working pressure not exceeding 25 kg/cm2 10 E  10  10  10  10  10  
7311.00.90  –  Other 0  A  0  0  0  0  0  
73.12  STRANDED WIRE, ROPES, CABLES, PLAITED BANDS, SLINGS 
AND THE LIKE OF IRON OR STEEL, NOT ELECTRICALLY 
INSULATED  
7312.10.00  –  Cables  0  A  0  0  0  0  0  
7312.90.00  –  Other 0  A  0  0  0  0  0  
7313.00.00  BARBED WIRE OF IRON OR STEEL; TWISTED HOOP OR 
SINGLE FLAT WIRE, BARBED OR NOT, AND LOOSELY 
TWISTED DOUBLE WIRE, OF A KIND USED FOR FENCING, 
OF IRON OR STEEL  15 G  10  10  10  10  10  
73.14  CLOTH (INCLUDING ENDLESS BANDS), GRILL, NETTING 
AND FENCING, OF IRON OR STEEL WIRE; EXPANDED 
METAL OF IRON OR STEEL  
7314.1  –  Woven cloth: 
7314.12.00  – – Endless bands for machinery, of stainless steel  0  A  0  0  0  0  0  
7314.14.00  – – Other woven cloth, of stainless steel  0  A  0  0  0  0  0  
7314.19  – – Other:
EN 15.12.2012 Official Journal of the European Union 1115
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7314.19.10  – – – Other endless bands for machinery  10  G  10  10  10  10  10  
7314.19.90  – – – Other 10  E  10  10  10  10  10  
7314.20.00  –  Grill, netting and fencing, welded at the intersection, of wire 
with a maximum cross-sectional dimension of 3 mm or more 
and having a mesh size of 100 cm2 or more  10 G  10  10  10  10  10  
7314.3  –  Other grill, netting and fencing, welded at the intersection:  
7314.31.00  – – Plated or coated with zinc  10  G  10  10  10  10  10  
7314.39.00  – – Other 10  G  10  10  10  10  10  
7314.4  –  Other cloth, grill, netting and fencing:  
7314.41.00  – – Plated or coated with zinc  10  G  10  10  10  10  10  
7314.42.00  – – Coated with plastics  10  E  10  10  10  10  10  
7314.49.00  – – Other 10  G  10  10  10  10  10  
7314.50.00  –  Expanded metal  10  E  10  10  10  10  10  
73.15  CHAIN AND PARTS THEREOF, OF IRON OR STEEL  
7315.1  –  Articulated link chain and parts thereof:  
7315.11.00  – – Roller chain  0  A  0  0  0  0  0  
7315.12.00  – – Other chain 0  A  0  0  0  0  0  
7315.19.00  – – Parts  0  A  0  0  0  0  0  
7315.20.00  –  Skid chain  0  A  0  0  0  0  0  
7315.8  –  Other chain: 
7315.81.00  – – Stud-link  0  A  0  0  0  0  0
EN 1116 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7315.82.00  – – Other, welded link  0  A  0  0  0  0  0  
7315.89.00  – – Other 0  A  0  0  0  0  0  
7315.90.00  –  Other parts  0  A  0  0  0  0  0  
7316.00.00  ANCHORS, GRAPNELS AND PARTS THEREOF, OF IRON OR 
STEEL  0 A  0  0  0  0  0  
7317.00.00  NAILS, TACKS, DRAWING PINS, CORRUGATED NAILS, 
STAPLES AND SIMILAR ARTICLES, OF IRON OR STEEL, 
WHETHER OR NOT WITH HEADS OF OTHER MATERIAL, 
BUT EXCLUDING SUCH ARTICLES WITH HEADS OF COPPER  10 G  10  10  10  10  10  
73.18  SCREWS, BOLTS, NUTS, COACH SCREWS, SCREW HOOKS, 
RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING 
SPRING WASHERS) AND SIMILAR ARTICLES, OF IRON OR 
STEEL  
7318.1  –  Threaded articles:  
7318.11.00  – – Coach screws  5  E  5  5  5  5  5  
7318.12.00  – – Other wood screws  5  E  5  5  5  5  5  
7318.13.00  – – Screw hooks and screw rings  5  E  5  5  5  5  5  
7318.14.00  – – Self-tapping screws  5  E  5  5  5  5  5  
7318.15.00  – – Other screws and bolts, whether or not with their nuts or 
washers  5 C  5  5  5  5  5  
7318.16.00  – – Nuts  5  C  5  5  5  5  5  
7318.19.00  – – Other 5  E  5  5  5  5  5  
7318.2  –  Non-threaded articles:  
7318.21.00  – – Spring washers and other lock washers  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1117
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7318.22.00  – – Other washers  0  A  0  0  0  0  0  
7318.23.00  – – Rivets  0  A  0  0  0  0  0  
7318.24.00  – – Cotters and cotter pins  0  A  0  0  0  0  0  
7318.29.00  – – Other 0  A  0  0  0  0  0  
73.19  SEWING NEEDLES, KNITTING NEEDLES, BODKINS, CROCHET 
HOOKS, EMBROIDERY STILETTOS AND SIMILAR ARTICLES, 
FOR USE IN THE HAND, OF IRON OR STEEL; SAFETY PINS 
AND OTHER PINS OF IRON OR STEEL, NOT ELSEWHERE 
SPECIFIED OR INCLUDED  
7319.20.00  –  Safety pins  0  A  0  0  0  0  0  
7319.30.00  –  Other pins  0  A  0  0  0  0  0  
7319.90  –  Other: 
7319.90.10  – – Sewing, darning or embroidery needles  0  A  0  0  0  0  0  
7319.90.90  – – Other 0  A  0  0  0  0  0  
73.20  SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR STEEL  
7320.10.00  –  Leaf-springs and leaves therefor  10  E  10  10  10  10  10  
7320.20.00  –  Helical springs  10  E  10  10  10  10  10  
7320.90.00  –  Other 0  A  0  0  0  0  0  
73.21  STOVES, RANGES, GRATES, COOKERS (INCLUDING THOSE 
WITH SUBSIDIARY BOILERS FOR CENTRAL HEATING), 
BARBECUES, BRAZIERS, GAS-RINGS, PLATE-WARMERS 
AND SIMILAR NON-ELECTRIC DOMESTIC APPLIANCES, 
AND PARTS THEREOF, OF IRON OR STEEL
EN 1118 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7321.1  –  Cooking appliances and plate warmers:  
7321.11  – – For gas fuel or for both gas and other fuels:  
7321.11.10  – – – Ovens and cookers  15  E  15  15  15  15  15  
7321.11.90  – – – Other 10  E  10  10  10  10  10  
7321.12.00  – – For liquid fuel  15  E  5  5  5  5  5  
7321.19  – – Other, including appliances for solid fuel:  
7321.19.10  – – – 'Anafre ' clay pots, portable stoves and cookers  15  E  15  15  15  15  15  
7321.19.90  – – – Other 10  E  10  10  10  10  10  
7321.8  –  Other appliances: 
7321.81.00  – – For gas fuel or for both gas and other fuels  10  G  10  10  10  10  10  
7321.82.00  – – For liquid fuels  10  E  10  10  10  10  10  
7321.89  – – Other, including appliances for solid fuel:  
7321.89.10  – – – For solid fuels  10  E  10  10  10  10  10  
7321.89.90  – – – Other 10  E  10  10  10  10  10  
7321.90  –  Parts:  
7321.90.10  – – Of cookers  15  E  5  5  5  5  5  
7321.90.90  – – Other 15  E  5  5  5  5  5  
73.22  RADIATORS FOR CENTRAL HEATING, NOT ELECTRICALLY 
HEATED, AND PARTS THEREOF, OF IRON OR STEEL; AIR 
HEATERS AND HOT-AIR DISTRIBUTORS (INCLUDING 
DISTRIBUTORS WHICH CAN ALSO DISTRIBUTE FRESH OR 
CONDITIONED AIR), NOT ELECTRICALLY HEATED, INCOR ­
PORATING A MOTORDRIVEN FAN OR BLOWER, AND 
PARTS THEREOF, OF IRON OR STEEL
EN 15.12.2012 Official Journal of the European Union 1119
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7322.1  –  Radiators and parts thereof:  
7322.11.00  – – Of cast iron  0  A  0  0  0  0  0  
7322.19.00  – – Other 0  A  0  0  0  0  0  
7322.90.00  –  Other 0  A  0  0  0  0  0  
73.23  TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND 
PARTS THEREOF, OF IRON OR STEEL; IRON OR STEEL 
WOOL; POT SCOURERS AND SCOURING OR POLISHING 
PADS AND THE LIKE, OF IRON OR STEEL  
7323.10.00  –  Iron or steel wool; pot scourers and scouring or polishing 
pads, gloves and the like  15 E  15  15  15  15  15  
7323.9  –  Other: 
7323.91  – – Of cast iron, not enamelled:  
7323.91.10  – – – Handles  5  E  5  5  5  5  5  
7323.91.20  – – – Other parts  15  E  5  5  5  5  5  
7323.91.90  – – – Other 15  E  15  15  15  15  15  
7323.92  – – Of cast iron, enamelled:  
7323.92.10  – – – Handles  5  E  5  5  5  5  5  
7323.92.20  – – – Other parts  5  E  5  5  5  5  5  
7323.92.90  – – – Other 15  E  15  15  15  15  15  
7323.93  – – Of stainless steel:  
7323.93.10  – – – Handles  5  E  5  5  5  5  5  
7323.93.20  – – – Other parts  5  E  5  5  5  5  5
EN 1120 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7323.93.90  – – – Other 15  E  15  15  15  15  15  
7323.94  – – Of iron (other than cast iron) or steel, enamelled:  
7323.94.10  – – – Handles  5  E  5  5  5  5  5  
7323.94.20  – – – Other parts  5  E  5  5  5  5  5  
7323.94.90  – – – Other 15  E  15  15  15  15  15  
7323.99  – – Other: 
7323.99.10  – – – Handles  5  E  5  5  5  5  5  
7323.99.20  – – – Other parts  15  E  5  5  5  5  5  
7323.99.90  – – – Other 15  E  15  15  15  15  15  
73.24  SANITARY WARE AND PARTS THEREOF, OF IRON OR 
STEEL  
7324.10.00  –  Sinks and washbasins, of stainless steel  15  E  15  15  15  15  15  
7324.2  –  Baths: 
7324.21.00  – – Of cast iron, whether or not enamelled  15  E  15  15  15  15  15  
7324.29.00  – – Other 15  E  15  15  15  15  15  
7324.90.00  –  Other, including parts  15  E  15  15  15  15  15  
73.25  OTHER CAST ARTICLES OF IRON OR STEEL 
7325.10.00  –  Of non-malleable cast iron  10  E  10  10  10  10  10  
7325.9  –  Other: 
7325.91.00  – – Grinding balls and similar articles for mills  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1121
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7325.99.00  – – Other 10  E  10  10  10  10  10  
73.26  OTHER ARTICLES OF IRON OR STEEL 
7326.1  –  Forged or stamped, but not further worked:  
7326.11.00  – – Grinding balls and similar articles for mills  0  A  0  0  0  0  0  
7326.19.00  – – Other 10  E  10  10  10  10  10  
7326.20  –  Articles of iron or steel wire:  
7326.20.10  – – Traps for animals  15  E  5  5  5  5  5  
7326.20.20  – – Gabions  0  A  0  0  0  0  0  
7326.20.30  – – Quick-fit hooks with swivels  0  A  0  0  0  0  0  
7326.20.90  – – Other 10  E  10  10  10  10  10  
7326.90.00  –  Other 0  A  0  0  0  0  0  
74.01  COPPER MATTES; CEMENT COPPER (PRECIPITATED COPPER)  
7401.00.10  –  Copper mattes  0  A  0  0  0  0  0  
7401.00.20  –  Cement copper (precipitated copper)  0  A  0  0  0  0  0  
7402.00.00  UNREFINED COPPER; COPPER ANODES FOR ELECTROLYTIC 
REFINING  0 A  0  0  0  0  0  
74.03  REFINED COPPER AND COPPER ALLOYS, UNWROUGHT  
7403.1  –  Refined copper: 
7403.11.00  – – Cathodes and sections of cathodes  0  A  0  0  0  0  0  
7403.12.00  – – Wire-bars  0  A  0  0  0  0  0
EN 1122 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7403.13.00  – – Billets  0  A  0  0  0  0  0  
7403.19.00  – – Other 0  A  0  0  0  0  0  
7403.2  –  Copper alloys:  
7403.21.00  – – Copper-zinc base alloys (brass)  0  A  0  0  0  0  0  
7403.22.00  – – Copper-tin base alloys (bronze)  0  A  0  0  0  0  0  
7403.29  – – Other copper alloys (other than master alloys of heading 
74.05):  
7403.29.10  – – – Copper-nickel base alloys (cupro-nickel) or copper-nickel- 
zinc base alloys (nickel silver)  0 A  0  0  0  0  0  
7403.29.90  – – – Other 0  A  0  0  0  0  0  
7404.00.00  COPPER WASTE AND SCRAP  0  A  0  0  0  0  0  
7405.00.00  MASTER ALLOYS OF COPPER  0  A  0  0  0  0  0  
74.06  COPPER POWDERS AND FLAKES  
7406.10.00  –  Powders of non-lamellar structure  0  A  0  0  0  0  0  
7406.20.00  –  Powders of lamellar structure; flakes  0  A  0  0  0  0  0  
74.07  COPPER BARS, RODS AND PROFILES  
7407.10.00  –  Of refined copper  0  A  0  0  0  0  0  
7407.2  –  Of copper alloys:  
7407.21.00  – – Copper-zinc base alloys (brass)  0  A  0  0  0  0  0  
7407.29  – – Other:
EN 15.12.2012 Official Journal of the European Union 1123
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7407.29.10  – – – Copper-nickel base alloys (cupro-nickel) or copper-nickel- 
zinc base alloys (nickel silver)  0 A  0  0  0  0  0  
7407.29.90  – – – Other 0  A  0  0  0  0  0  
74.08  COPPER WIRE  
7408.1  –  Of refined copper:  
7408.11.00  – – Of which the maximum cross-sectional dimension exceeds 
6 mm  0 A  0  0  0  0  0  
7408.19  – – Other: 
7408.19.10  – – – Of electrolytic copper  0  A  0  0  0  0  0  
7408.19.90  – – – Other 0  A  0  0  0  0  0  
7408.2  –  Of copper alloys:  
7408.21.00  – – Copper-zinc base alloys (brass)  0  A  0  0  0  0  0  
7408.22.00  – – Of copper-nickel base alloys (cupro-nickel) or copper-nickel- 
zinc base alloys (nickel silver):  0 A  0  0  0  0  0  
7408.29.00  – – Other 0  A  0  0  0  0  0  
74.09  COPPER PLATES, SHEETS AND STRIP, OF A THICKNESS 
EXCEEDING 0,15 MM  
7409.1  –  Of refined copper:  
7409.11.00  – – In coils  0  A  0  0  0  0  0  
7409.19.00  – – Other 0  A  0  0  0  0  0  
7409.2  –  Of copper-zinc base alloys (brass):  
7409.21.00  – – In coils  0  A  0  0  0  0  0
EN 1124 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7409.29.00  – – Other 0  A  0  0  0  0  0  
7409.3  –  Of copper-tin base alloys (bronze):  
7409.31.00  – – In coils  0  A  0  0  0  0  0  
7409.39.00  – – Other 0  A  0  0  0  0  0  
7409.40.00  –  Of copper-nickel base alloys (cupro-nickel) or copper-nickel- 
zinc base alloys (nickel silver)  0 A  0  0  0  0  0  
7409.90.00  –  Of other copper alloys 0  A  0  0  0  0  0  
74.10  COPPER FOIL (WHETHER OR NOT PRINTED OR BACKED 
WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR 
BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY 
BACKING) NOT EXCEEDING 0,15 MM  
7410.1  –  Not backed:  
7410.11.00  – – Of refined copper  0  A  0  0  0  0  0  
7410.12.00  – – Of copper alloys 0  A  0  0  0  0  0  
7410.2  –  Backed: 
7410.21.00  – – Of refined copper  0  A  0  0  0  0  0  
7410.22.00  – – Of copper alloys 0  A  0  0  0  0  0  
74.11  COPPER TUBES AND PIPES  
7411.10.00  –  Of refined copper  0  A  0  0  0  0  0  
7411.2  –  Of copper alloys:  
7411.21.00  – – Copper-zinc base alloys (brass)  0  A  0  0  0  0  0  
7411.22.00  – – Of copper-nickel base alloys (cupro-nickel) or copper-nickel- 
zinc base alloys (nickel silver):  0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1125
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7411.29.00  – – Other 0  A  0  0  0  0  0  
74.12  COPPER TUBE OR PIPE FITTINGS (FOR EXAMPLE: COUP ­
LINGS, ELBOWS, SLEEVES)  
7412.10.00  –  Of refined copper  0  A  0  0  0  0  0  
7412.20.00  –  Of copper alloys 0  A  0  0  0  0  0  
74.13  STRANDED WIRE, CABLES, PLAITED BANDS AND THE LIKE, 
OF COPPER, NOT ELECTRICALLY INSULATED  
7413.00.10  –  Of electrolytic copper  5  E  5  5  5  5  5  
7413.00.90  –  Other 0  A  0  0  0  0  0  
74.15  NAILS, TACKS, DRAWING PINS, STAPLES AND SIMILAR 
ARTICLES, OF COPPER OR OF IRON OR STEEL WITH 
HEADS OF COPPER; SCREWS, BOLTS, NUTS, COACH 
SCREWS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, 
WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR 
ARTICLES, OF COPPER  
7415.10.00  –  Nails and tacks, drawing pins, staples and similar articles  0  A  0  0  0  0  0  
7415.2  –  Other articles, not threaded:  
7415.21.00  – – Washers (including spring washers)  0  A  0  0  0  0  0  
7415.29.00  – – Other 0  A  0  0  0  0  0  
7415.3  –  Other threaded articles:  
7415.33.00  – – Screws; bolts and nuts  0  A  0  0  0  0  0  
7415.39.00  – – Other 0  A  0  0  0  0  0
EN 1126 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
74.18  TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND 
PARTS THEREOF, OF COPPER; POT SCOURERS AND 
SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, 
OF COPPER; SANITARY WARE AND PARTS THEREOF, OF 
COPPER  
7418.1  –  Table, kitchen or other household articles and parts thereof; 
pot scourers and scouring or polishing pads, gloves and the 
like:  
7418.11.00  – – Pot scourers and scouring or polishing pads, gloves and 
similar articles  15 E  15  15  15  15  15  
7418.19  – – Other: 
7418.19.10  – – – Handles  0  A  0  0  0  0  0  
7418.19.20  – – – Cooking or heating apparatus of a kind used for domestic 
purposes, non-electric, and parts thereof, of copper  15 E  15  15  15  15  15  
7418.19.90  – – – Other 15  E  15  15  15  15  15  
7418.20.00  –  Sanitary ware and parts thereof  15  E  15  15  15  15  15  
74.19  OTHER ARTICLES OF COPPER 
7419.10.00  –  Chain and parts thereof  0  A  0  0  0  0  0  
7419.9  –  Other: 
7419.91.00  – – Cast, moulded, stamped or forged, but not further worked  15  E  5  5  5  5  5  
7419.99  – – Other: 
7419.99.10  – – – Containers for compressed or liquefied gas  0  A  0  0  0  0  0  
7419.99.20  – – – Anodes of copper or of copper alloys for electroplating  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1127
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7419.99.3  – – – Cloth (including endless bands), grill, netting and fencing, 
of copper wire; netting sheets obtained by expanded metal 
of copper:  
7419.99.31  – – – –  Cloth 5  E  5  5  5  5  5  
7419.99.39  – – – –  Other 0  A  0  0  0  0  0  
7419.99.40  – – – Copper springs  0  A  0  0  0  0  0  
7419.99.90  – – – Other 15  E  15  15  15  15  15  
75.01  NICKEL MATTES, NICKEL OXIDE  "SINTERS " AND OTHER 
INTERMEDIATE PRODUCTS OF NICKEL METALLURGY  
7501.10.00  –  Nickel mattes  0  A  0  0  0  0  0  
7501.20.00  –  Nickel oxide sinters and other intermediate products of nickel 
metallurgy  0 A  0  0  0  0  0  
75.02  UNWROUGHT NICKEL 
7502.10.00  –  Nickel, not alloyed  0  A  0  0  0  0  0  
7502.20.00  –  Nickel alloys  0  A  0  0  0  0  0  
7503.00.00  NICKEL WASTE AND SCRAP  0  A  0  0  0  0  0  
7504.00.00  NICKEL POWDERS AND FLAKES  0  A  0  0  0  0  0  
75.05  NICKEL BARS, RODS, PROFILES AND WIRE  
7505.1  –  Bars, rods and profiles:  
7505.11.00  – – Of nickel, not alloyed  0  A  0  0  0  0  0  
7505.12.00  – – Of nickel alloys  0  A  0  0  0  0  0  
7505.2  –  Wire:
EN 1128 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7505.21.00  – – Of nickel, not alloyed  0  A  0  0  0  0  0  
7505.22.00  – – Of nickel alloys  0  A  0  0  0  0  0  
75.06  NICKEL PLATES, SHEETS, STRIP AND FOIL  
7506.10.00  – – Of nickel, not alloyed  0  A  0  0  0  0  0  
7506.20.00  – – Of nickel alloys  0  A  0  0  0  0  0  
75.07  NICKEL TUBES, PIPES AND HOSES, AND FITTINGS 
THEREFOR (FOR EXAMPLE: COUPLINGS, ELBOWS, SLEEVES)  
7507.1  –  Tubes and pipes:  
7507.11.00  – – Of nickel, not alloyed  0  A  0  0  0  0  0  
7507.12.00  – – Of nickel alloys  0  A  0  0  0  0  0  
7507.20.00  –  Tube or pipe fittings  0  A  0  0  0  0  0  
75.08  OTHER ARTICLES OF NICKEL  
7508.10.00  –  Cloth, grill and netting, of nickel wire  0  A  0  0  0  0  0  
7508.90.00  –  Other 0  A  0  0  0  0  0  
76.01  UNWROUGHT ALUMINIUM  
7601.10.00  –  Aluminium, not alloyed  0  A  0  0  0  0  0  
7601.20.00  –  Aluminium alloys  0  A  0  0  0  0  0  
7602.00.00  ALUMINIUM WASTE AND SCRAP  0  A  0  0  0  0  0  
76.03  ALUMINIUM POWDERS AND FLAKES  
7603.10.00  –  Powders of non-lamellar structure  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1129
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7603.20.00  –  Powders of lamellar structure; flakes  0  A  0  0  0  0  0  
76.04  ALUMINIUM BARS, RODS AND PROFILES  
7604.10  –  Of aluminium, not alloyed:  
7604.10.10  – – Profiles  10  G  10  10  10  10  10  
7604.10.90  – – Other 5  G  5  5  5  5  5  
7604.2  –  Of aluminium alloys:  
7604.21.00  – – Hollow profiles  10  G  10  10  10  10  10  
7604.29  – – Other: 
7604.29.10  – – – Profiles  10  G  10  10  10  10  10  
7604.29.90  – – – Other 5  G  5  5  5  5  5  
76.05  ALUMINIUM WIRE  
7605.1  –  Of aluminium, not alloyed:  
7605.11.00  – – Of which the maximum cross-sectional dimension exceeds 
7 mm  0 A  0  0  0  0  0  
7605.19  – – Other: 
7605.19.10  – – – Of circular cross-section  10  E  10  10  10  10  10  
7605.19.90  – – – Other 0  A  0  0  0  0  0  
7605.2  –  Of aluminium alloys:  
7605.21.00  – – Of which the maximum cross-sectional dimension exceeds 
7 mm  0 A  0  0  0  0  0  
7605.29  – – Other:
EN 1130 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7605.29.10  – – – Of alloys containing magnesium and silicon, of circular 
cross-section  15 E  5  5  5  5  5  
7605.29.90  – – – Other 15  E  5  5  5  5  5  
76.06  ALUMINIUM PLATES, SHEETS AND STRIP, OF A THICKNESS 
EXCEEDING 0,2 mm  
7606.1  –  Rectangular (including square):  
7606.11.00  – – Of aluminium, not alloyed  10  E  10  10  10  10  10  
7606.12  – – Of aluminium alloys:  
7606.12.10  – – – Containing more than 3 % of magnesium (AA 5154 and 
AA 5086 types)  0 A  0  0  0  0  0  
7606.12.20  – – – Embossed strip in rolls of a thickness not exceeding 
1,25 mm and a width of 110 cm of alloy 1100  0 A  0  0  0  0  0  
7606.12.9  – – – Other: 
7606.12.91  – – – –  'Pilferproof surface 620 ' strip, containing not more than 
98,7 % of aluminium, lacquered on one side, covered with 
a thermo-setting resin on the other, of a thickness 
exceeding 0,2 mm but not exceeding 0,25 mm  0 A  0  0  0  0  0  
7606.12.99  – – – –  Other 10  E  10  10  10  10  10  
7606.9  –  Other: 
7606.91  – – Of aluminium, not alloyed  
7606.91.10  – – Discs, whether or not perforated, with a diameter not 
exceeding 45 mm  0 A  0  0  0  0  0  
7606.91.90  – – – Other 0  A  0  0  0  0  0  
7606.92.00  – – Of aluminium alloys  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1131
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
76.07  ALUMINIUM FOIL (WHETHER OR NOT PRINTED OR 
BACKED WITH PAPER, PAPERBOARD, PLASTICS OR 
SIMILAR BACKING MATERIALS) OF A THICKNESS 
(EXCLUDING ANY BACKING) NOT EXCEEDING 0,2 MM  
7607.1  –  Not backed:  
7607.11  – – Rolled but not further worked:  
7607.11.30  – – – Of a thickness not exceeding 0,025 mm, smooth, heat- 
treated, with not more than 80 perforations per m2 , in 
rolls  0 A  0  0  0  0  0  
7607.11.90  – – – Other 0  A  0  0  0  0  0  
7607.19  – – Other: 
7607.19.20  – – – Coated with polypropylene, in rolls of a width not 
exceeding 30 cm  0 A  0  0  0  0  0  
7607.19.3  – – – Other, printed:  
7607.19.31  – – – –  Of a thickness less than 0,019 mm  5  E  5  5  5  5  5  
7607.19.39  – – – –  Other 10  E  10  10  10  10  10  
7607.19.90  – – – Other 0  A  0  0  0  0  0  
7607.20  –  Backed: 
7607.20.1  – – Coated with adhesive on one side and backed with silicone- 
coated paper:  
7607.20.11  – – – Not printed  0  A  0  0  0  0  0  
7607.20.12  – – – Printed  10  E  10  10  10  10  10  
7607.20.20  – – Backed with paper(other than silicon-coated paper) or 
plastics, whether or not printed, of a thickness (including 
backing) not exceeding 0,23 mm  10 E  10  10  10  10  10
EN 1132 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7607.20.90  – – Other 0  A  0  0  0  0  0  
76.08  ALUMINIUM TUBES AND PIPES  
7608.10  –  Of aluminium, not alloyed:  
7608.10.10  – – Ferrules for pencils  0  A  0  0  0  0  0  
7608.10.90  – – Other 5  E  5  5  5  5  5  
7608.20  –  Of aluminium alloys:  
7608.20.10  – – Welded tubes and pipes of an external diameter exceeding 
50 mm  10 G  10  10  10  10  10  
7608.20.20  – – Of oval cross-section of a thickness not exceeding 1 mm and 
a length not exceeding 20 mm  0 A  0  0  0  0  0  
7608.20.90  – – Other 10  G  10  10  10  10  10  
7609.00.00  ALUMINIUM TUBE OR PIPE FITTINGS (FOR EXAMPLE: COUP ­
LINGS, ELBOWS, SLEEVES)  0 A  0  0  0  0  0  
76.10  STRUCTURES AND PARTS OF STRUCTURES (EXCLUDING 
PREFABRICATED BUILDINGS OF HEADING 9406) (FOR 
EXAMPLE: BRIDGES AND BRIDGE-SECTIONS, TOWERS, 
LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, 
DOORS AND WINDOWS AND THEIR FRAMES AND 
THRESHOLDS FOR DOORS, SHUTTERS, BALUSTRADES, 
PILLARS AND COLUMNS), OF ALUMINUM; ALUMINIUM 
PLATES, RODS, PROFILES, TUBES AND THE LIKE, 
PREPARED FOR USE IN STRUCTURES  
7610.10.00  –  Doors, windows and their frames and thresholds for doors  15  G  15  15  15  15  15  
7610.90.00  –  Other 15  G  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1133
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7611.00.00  ALUMINIUM RESERVOIRS, TANKS, VATS AND SIMILAR 
CONTAINERS FOR ANY MATERIAL (OTHER THAN 
COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY 
EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT- 
INSULATED, BUT NOT FITTED WITH MECHANICAL OR 
THERMAL EQUIPMENT  15 E  5  5  5  5  5  
76.12  ALUMINIUM CASKS, DRUMS, CANS, BOXES AND SIMILAR 
CONTAINERS (INCLUDING RIGID OR COLLAPSIBLE 
TUBULAR CONTAINERS), FOR ANY MATERIAL (OTHER 
THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY 
NOT EXCEEDING 300 L, WHETHER OR NOT LINED OR 
HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL 
OR THERMAL EQUIPMENT  
7612.10.00  –  Flexible tubular containers  10  E  10  10  10  10  10  
7612.90  –  Other: 
7612.90.10  – – Seamless tubular containers  0  A  0  0  0  0  0  
7612.90.20  – – Milk churns  0  A  0  0  0  0  0  
7612.90.90  – – Other 10  E  5  10  10  10  5  
76.13  ALUMINIUM CONTAINERS FOR COMPRESSED OR 
LIQUEFIED GAS  
7613.00.10  –  For a working pressure not exceeding 25 kg/cm2 15 E  5  5  5  5  5  
7613.00.90  –  Other 0  A  0  0  0  0  0  
76.14  STRANDED WIRE, CABLES, PLAITED BANDS AND THE LIKE, 
OF ALUMINIUM, NOT ELECTRICALLY INSULATED  
7614.10.00  –  With steel core  10  G  10  10  10  10  10  
7614.90.00  –  Other 10  G  10  10  10  10  10
EN 1134 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
76.15  TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND 
PARTS THEREOF, OF ALUMINIUM; POT SCOURERS AND 
SCOURING OR POLISHING PADS AND THE LIKE, OF 
ALUMINIUM  
7615.1  –  Table, kitchen or other household articles and parts thereof; 
pot scourers and scouring or polishing pads, gloves and the 
like:  
7615.11.00  – – Pot scourers and scouring or polishing pads, gloves and 
similar articles  15 E  15  15  15  15  15  
7615.19  – – Other: 
7615.19.10  – – – Handles and spouts  5  E  5  5  5  5  5  
7615.19.90  – – – Other 15  E  15  15  15  15  15  
7615.20.00  –  Sanitary ware and parts thereof  15  E  15  15  15  15  15  
76.16  OTHER ARTICLES OF ALUMINIUM 
7616.10.00  –  Nails, tacks, staples, screws, bolts, nuts, screw hooks, rivets, 
cotters, cotter pins, washers and similar articles  0 A  0  0  0  0  0  
7616.9  –  Other: 
7616.91.00  – – Cloth, grill and netting, of aluminium wire  15  E  5  5  5  5  5  
7616.99  – – Other: 
7616.99.10  – – – Chain and parts thereof  0  A  0  0  0  0  0  
7616.99.20  – – – Blunt staples  0  A  0  0  0  0  0  
7616.99.90  – – – Other 10  E  10  10  10  10  10  
78.01  UNWROUGHT LEAD  
7801.10.00  –  Refined lead  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1135
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7801.9  –  Other: 
7801.91.00  – – Containing by weight antimony as the principal other 
element  0 A  0  0  0  0  0  
7801.99.00  – – Other 0  A  0  0  0  0  0  
7802.00.00  LEAD WASTE AND SCRAP  0  A  0  0  0  0  0  
78.04  LEAD PLATES, SHEETS, STRIP AND FOIL; LEAD POWDERS 
AND FLAKES  
7804.1  –  Plates, sheets, strip and foil:  
7804.11.00  – – Sheets, strips and foil of a thickness (excluding any backing) 
not exceeding 0,2 mm  0 A  0  0  0  0  0  
7804.19.00  – – Other 0  A  0  0  0  0  0  
7804.20.00  –  Powders and flakes  0  A  0  0  0  0  0  
78.06  OTHER ARTICLES OF LEAD  
7806.00.10  –  Lead bars, rods, profiles and wire  5  E  5  5  5  5  5  
7806.00.20  –  Lead tubes, pipes and hoses, and fittings therefor (for example: 
couplings, elbows, sleeves)  5 E  5  5  5  5  5  
7806.00.90  –  Other 15  E  5  5  5  5  5  
79.01  UNWROUGHT ZINC 
7901.1  –  Zinc, not alloyed:  
7901.11.00  – – Containing by weight 99,99 % or more of zinc  0  A  0  0  0  0  0  
7901.12.00  – – Containing by weight less than 99,99 % of zinc  0  A  0  0  0  0  0  
7901.20.00  –  Zinc alloys  0  A  0  0  0  0  0
EN 1136 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
7902.00.00  ZINC WASTE AND SCRAP  0  A  0  0  0  0  0  
79.03  ZINC DUST, POWDERS AND FLAKES  
7903.10.00  –  Zinc dust  0  A  0  0  0  0  0  
7903.90.00  –  Other 0  A  0  0  0  0  0  
7904.00.00  ZINC BARS, RODS, PROFILES AND WIRE  0  A  0  0  0  0  0  
7905.00.00  ZINC PLATES, SHEETS, STRIP AND FOIL  0  A  0  0  0  0  0  
79.07  OTHER ARTICLES OF ZINC  
7907.00.10  –  Zinc tubes, pipes and hoses, and fittings therefor (for example: 
couplings, elbows, sleeves)  0 A  0  0  0  0  0  
7907.00.90  –  Other 0  A  0  0  0  0  0  
80.01  UNWROUGHT TIN 
8001.10.00  –  Tin, not alloyed  0  A  0  0  0  0  0  
8001.20.00  –  Tin alloys  0  A  0  0  0  0  0  
8002.00.00  TIN WASTE AND SCRAP  0  A  0  0  0  0  0  
8003.00.00  TIN BARS, RODS, PROFILES AND WIRE  0  A  0  0  0  0  0  
80.07  OTHER ARTICLES OF TIN 
8007.00.10  –  Tin plates, sheets, strips and foil (whether or not printed or 
backed with paper, paperboard, plastics or similar backing 
materials), of a thickness (excluding any backing) not 
exceeding 0,2 mm; powders and flakes  0 A  0  0  0  0  0  
8007.00.20  –  Tin tubes, pipes and hoses, and fittings therefor (for example: 
couplings, elbows, sleeves)  0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1137
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8007.00.90  –  Other 0  A  0  0  0  0  0  
81.01  TUNGSTEN (WOLFRAM) AND ARTICLES THEREOF, 
INCLUDING WASTE AND SCRAP  
8101.10.00  –  Powder  0  A  0  0  0  0  0  
8101.9  –  Other: 
8101.94.00  – – Unwrought tungsten, including bars and rods obtained 
simply by sintering  0 A  0  0  0  0  0  
8101.96.00  – – Wire  0  A  0  0  0  0  0  
8101.97.00  – – Waste and scrap  0  A  0  0  0  0  0  
8101.99.00  – – Other 0  A  0  0  0  0  0  
81.02  MOLYBDENUM AND ARTICLES THEREOF, INCLUDING 
WASTE AND SCRAP  
8102.10.00  –  Powder  0  A  0  0  0  0  0  
8102.9  –  Other: 
8102.94.00  – – Unwrought molybdenum, including bars and rods obtained 
simply by sintering  0 A  0  0  0  0  0  
8102.95.00  – – Bars and rods, other than those obtained simply by sintering, 
profiles, plates, sheets, strips and foil  0 A  0  0  0  0  0  
8102.96.00  – – Wire  0  A  0  0  0  0  0  
8102.97.00  – – Waste and scrap  0  A  0  0  0  0  0  
8102.99.00  – – Other 0  A  0  0  0  0  0  
81.03  TANTALUM AND ARTICLES THEREOF, INCLUDING WASTE 
AND SCRAP
EN 1138 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8103.20.00  –  Unwrought tantalum, including bars and rods obtained simply 
by sintering; powder  0 A  0  0  0  0  0  
8103.30.00  –  Waste and scrap  0  A  0  0  0  0  0  
8103.90.00  –  Other 0  A  0  0  0  0  0  
81.04  MAGNESIUM AND ARTICLES THEREOF, INCLUDING WASTE 
AND SCRAP 
8104.1  –  Unwrought magnesium:  
8104.11.00  – – Containing at least 99,8 % by weight of magnesium  0  A  0  0  0  0  0  
8104.19.00  – – Other 0  A  0  0  0  0  0  
8104.20.00  –  Waste and scrap  0  A  0  0  0  0  0  
8104.30.00  –  Raspings, turnings and granules, graded according to size; 
powders 0 A  0  0  0  0  0  
8104.90.00  –  Other 0  A  0  0  0  0  0  
81.05  COBALT MATTES AND OTHER INTERMEDIATE PRODUCTS 
OF COBALT METALLURGY; COBALT AND ARTICLES 
THEREOF, INCLUDING WASTE AND SCRAP  
8105.20.00  –  Cobalt mattes and other intermediate products of cobalt 
metallurgy; unwrought cobalt; powders  0 A  0  0  0  0  0  
8105.30.00  –  Waste and scrap  0  A  0  0  0  0  0  
8105.90.00  –  Other 0  A  0  0  0  0  0  
8106.00.00  BISMUTH AND ARTICLES THEREOF, INCLUDING WASTE 
AND SCRAP 0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1139
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
81.07  CADMIUM AND ARTICLES THEREOF, INCLUDING WASTE 
AND SCRAP 
8107.20.00  –  Unwrought cadmium; powders  0  A  0  0  0  0  0  
8107.30.00  –  Waste and scrap  0  A  0  0  0  0  0  
8107.90.00  –  Other 0  A  0  0  0  0  0  
81.08  TITANIUM AND ARTICLES THEREOF, INCLUDING WASTE 
AND SCRAP 
8108.20.00  –  Unwrought titanium; powders  0  A  0  0  0  0  0  
8108.30.00  –  Waste and scrap  0  A  0  0  0  0  0  
8108.90.00  –  Other 0  A  0  0  0  0  0  
81.09  ZIRCONIUM AND ARTICLES THEREOF, INCLUDING WASTE 
AND SCRAP 
8109.20.00  –  Unwrought zirconium; powders  0  A  0  0  0  0  0  
8109.30.00  –  Waste and scrap  0  A  0  0  0  0  0  
8109.90.00  –  Other 0  A  0  0  0  0  0  
81.10  ANTIMONY AND ARTICLES THEREOF, INCLUDING WASTE 
AND SCRAP 
8110.10.00  –  Unwrought antimony; powders  0  A  0  0  0  0  0  
8110.20.00  –  Waste and scrap  0  A  0  0  0  0  0  
8110.90.00  –  Other 0  A  0  0  0  0  0  
8111.00.00  MANGANESE AND ARTICLES THEREOF, INCLUDING WASTE 
AND SCRAP 0 A  0  0  0  0  0
EN 1140 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
81.12  BERYLLIUM, CHROMIUM, GERMANIUM, VANADIUM, 
GALLIUM, HAFNIUM, INDIUM, NIOBIUM (COLUMBIUM), 
RHENIUM AND THALLIUM, AND ARTICLES OF THESE 
METALS, INCLUDING WASTE AND SCRAP  
8112.1  –  Beryllium:  
8112.12.00  – – Unwrought; powders  0  A  0  0  0  0  0  
8112.13.00  – – Waste and scrap  0  A  0  0  0  0  0  
8112.19.00  – – Other 0  A  0  0  0  0  0  
8112.2  –  Chromium:  
8112.21.00  – – Unwrought; powders  0  A  0  0  0  0  0  
8112.22.00  – – Waste and scrap  0  A  0  0  0  0  0  
8112.29.00  – – Other 0  A  0  0  0  0  0  
8112.5  –  Thallium: 
8112.51.00  – – Unwrought; powders  0  A  0  0  0  0  0  
8112.52.00  – – Waste and scrap  0  A  0  0  0  0  0  
8112.59.00  – – Other 0  A  0  0  0  0  0  
8112.9  –  Other: 
8112.92.00  – – Unwrought; waste and scrap; powders  0  A  0  0  0  0  0  
8112.99.00  – – Other 0  A  0  0  0  0  0  
8113.00.00  CERMETS AND ARTICLES THEREOF, INCLUDING WASTE 
AND SCRAP 0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1141
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
82.01  HAND TOOLS, THE FOLLOWING: SPADES, SHOVELS, 
MATTOCKS, PICKS, HOES, FORKS AND RAKES; AXES, 
BILLHOOKS AND SIMILAR HEWING TOOLS; SECATEURS 
AND PRUNERS OF ANY KIND; SCYTHES, SICKLES, HAY 
KNIVES, HEDGE SHEARS, TIMBER WEDGES AND OTHER 
TOOLS OF A KIND USED IN AGRICULTURE, HORTICULTURE 
OR FORESTRY  
8201.10.00  –  Spades and shovels  15  E  15  15  15  15  15  
8201.20.00  –  Forks  0  A  0  0  0  0  0  
8201.30.00  –  Mattocks, picks, hoes and rakes  15  E  15  15  15  15  15  
8201.40  –  Axes, billhooks and similar hewing tools:  
8201.40.10  – – Axes, picks, knives and banana tree cutters  15  E  15  15  15  15  15  
8201.40.20  – – Machetes 15  E  15  15  15  15  15  
8201.40.90  – – Other 0  A  0  0  0  0  0  
8201.50.00  –  Secateurs and similar one-handed pruners and shears 
(including poultry shears)  0 A  0  0  0  0  0  
8201.60.00  –  Hedge shears, two-handed pruning shears and similar two- 
handed shears  0 A  0  0  0  0  0  
8201.90  –  Other hand tools of a kind used in agriculture, horticulture or 
forestry:  
8201.90.10  – – Truncheons and crowbars  15  E  15  15  15  15  15  
8201.90.90  – – Other 0  A  0  0  0  0  0  
82.02  HANDSAWS; BLADES FOR SAWS OF ALL KINDS 
(INCLUDING SLITTING, SLOTTING OR TOOTHLESS SAW 
BLADES)
EN 1142 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8202.10.00  –  Hand saws  0  A  0  0  0  0  0  
8202.20  –  Band saw blades:  
8202.20.10  – – Of steel of a width of 6 mm or more but not more than 
31 mm and a thickness of 0,6 mm or more but not more 
than 2,5 mm  5 E  5  5  5  5  5  
8202.20.90  – – Other 0  A  0  0  0  0  0  
8202.3  –  Circular saw blades (including slitting or slotting saw blades):  
8202.31  – – With working parts of steel:  
8202.31.10  – – – Of a diameter of 1,524 mm or more but not more than 
4,572 mm and a thickness of 0,5 mm or more but not 
more than 3,5 mm  0 A  0  0  0  0  0  
8202.31.90  – – – Other 0  A  0  0  0  0  0  
8202.39  – – Other, including parts:  
8202.39.10  – – – Saw blades with working part of tungsten carbide, of a 
diameter of 1,524 mm or more but not more than 
4,572 mm and a thickness of 0,5 mm or more but not 
more than 3,5 mm  5 E  5  5  5  5  5  
8202.39.90  – – – Other 0  A  0  0  0  0  0  
8202.40.00  –  Chainsaw blades  0  A  0  0  0  0  0  
8202.9  –  Other saw blades:  
8202.91  – – Straight saw blades, for working metal:  
8202.91.10  – – – For hand-operated bow saws, of a width not exceeding 
13,5 mm, a thickness not exceeding 0,8 mm and a length 
not exceeding 310 mm, with 18, 24 or 32 teeth per 
25,4 mm  10 E  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 1143
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Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8202.91.90  – – – Other 0  A  0  0  0  0  0  
8202.99.00  – – Other 0  A  0  0  0  0  0  
82.03  FILES, RASPS, PLIERS (INCLUDING CUTTING PLIERS), 
PINCERS, TWEEZERS, METAL CUTTING SHEARS, PIPE- 
CUTTERS, BOLT CROPPERS, PERFORATING PUNCHES AND 
SIMILAR HAND TOOLS  
8203.10  –  Files, rasps and similar tools:  
8203.10.10  – – Flat files for metal  10  E  10  10  10  10  10  
8203.10.90  – – Other 0  A  0  0  0  0  0  
8203.20.00  –  Pliers (including cutting pliers), pincers, tweezers and similar 
tools 0 A  0  0  0  0  0  
8203.30.00  –  Metal-cutting shears and similar tools  0  A  0  0  0  0  0  
8203.40.00  –  Pipe-cutters, bolt croppers, perforating punches and similar 
tools 0 A  0  0  0  0  0  
82.04  HAND-OPERATED SPANNERS AND WRENCHES (INCLUDING 
TORQUE METER WRENCHES BUT NOT INCLUDING TAP 
WRENCHES); INTERCHANGEABLE SPANNER SOCKETS, 
WITH OR WITHOUT HANDLES  
8204.1  –  Hand-operated spanners and wrenches:  
8204.11.00  – – Non-adjustable  0  A  0  0  0  0  0  
8204.12.00  – – Adjustable  0  A  0  0  0  0  0  
8204.20.00  –  Interchangeable spanner sockets, with or without handles  0  A  0  0  0  0  0
EN 1144 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
82.05  HAND TOOLS (INCLUDING GLAZIERS' DIAMONDS), NOT 
ELSEWHERE SPECIFIED OR INCLUDED; BLOWLAMPS; 
VICES, CLAMPS AND THE LIKE, OTHER THAN ACCESSORIES 
FOR AND PARTS OF MACHINE TOOLS; ANVILS; PORTABLE 
FORGES; HAND-OR PEDAL-OPERATED GRINDING WHEELS 
WITH FRAMEWORKS  
8205.10.00  –  Drilling, threading or tapping tools  0  A  0  0  0  0  0  
8205.20.00  –  Hammers and sledge hammers  0  A  0  0  0  0  0  
8205.30.00  –  Planes, chisels, gouges and similar cutting tools for working 
wood 0 A  0  0  0  0  0  
8205.40.00  –  Screwdrivers  0  A  0  0  0  0  0  
8205.5  –  Other hand tools (including glaziers' diamonds):  
8205.51  – – Household tools:  
8205.51.10  – – – Can openers, bottle openers, corkscrews, nutcrackers, ice 
picks and the like  10 E  10  10  10  10  10  
8205.51.90  – – – Other 15  E  5  5  5  5  5  
8205.59  – – Other: 
8205.59.10  – – – Chisels of a length of 10 cm or more but not more than 
25 cm  5 E  5  5  5  5  5  
8205.59.90  – – – Other 0  A  0  0  0  0  0  
8205.60.00  –  Blow lamps and the like  0  A  0  0  0  0  0  
8205.70.00  –  Vices, clamps and the like  0  A  0  0  0  0  0  
8205.80.00  –  Anvils; portable forges; hand-or pedal-operated grinding 
wheels with frameworks  0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1145
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8205.90.00  –  Sets of articles of two or more of the foregoing subheadings  0  A  0  0  0  0  0  
8206.00.00  TOOLS OF TWO OR MORE OF THE HEADING 82.02 TO 
82.05, PUT UP IN SETS FOR RETAIL SALE  0 A  0  0  0  0  0  
82.07  INTERCHANGEABLE TOOLS FOR HAND TOOLS, WHETHER 
OR NOT POWER-OPERATED, OR FOR MACHINE-TOOLS 
(FOR EXAMPLE: FOR PRESSING, STAMPING, PUNCHING, 
TAPPING, THREADING, DRILLING, BORING, BROACHING, 
MILLING, TURNING OR SCREW DRIVING), INCLUDING 
DIES FOR DRAWING OR EXTRUDING METAL, AND ROCK 
DRILLING OR EARTH BORING TOOLS  
8207.1  –  Rock-drilling or earth-boring tools:  
8207.13.00  – – With working part of cermets  0  A  0  0  0  0  0  
8207.19  – – Other, including parts:  
8207.19.10  – – – Drill bits, reamers and shoes of diamond for drilling and 
taking soil samples  0 A  0  0  0  0  0  
8207.19.90  – – – Other 0  A  0  0  0  0  0  
8207.20.00  –  Dies for drawing or extruding metal  0  A  0  0  0  0  0  
8207.30  –  Tools for pressing, stamping or punching:  
8207.30.10  – – Dies and punches for pressing  5  C  5  5  5  5  5  
8207.30.90  – – Other 0  A  0  0  0  0  0  
8207.40.00  –  Tools for tapping or threading  0  A  0  0  0  0  0  
8207.50.00  –  Tools for drilling  0  A  0  0  0  0  0  
8207.60.00  –  Tools for boring or broaching  0  A  0  0  0  0  0  
8207.70.00  –  Tools for milling  0  A  0  0  0  0  0
EN 1146 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8207.80.00  –  Tools for turning  0  A  0  0  0  0  0  
8207.90.00  –  Other interchangeable tools  0  A  0  0  0  0  0  
82.08  KNIVES AND CUTTING BLADES, FOR MACHINES OR FOR 
MECHANICAL APPLIANCES  
8208.10.00  –  For working metal  0  A  0  0  0  0  0  
8208.20.00  –  For working wood  0  A  0  0  0  0  0  
8208.30.00  –  For kitchen appliances or for machines used by the food 
industry  0 A  0  0  0  0  0  
8208.40.00  –  For agricultural, horticultural or forestry machines  0  A  0  0  0  0  0  
8208.90.00  –  Other 0  A  0  0  0  0  0  
8209.00.00  PLATES, STICKS, TIPS AND THE LIKE FOR TOOLS, 
UNMOUNTED, OF CERMETS  0 A  0  0  0  0  0  
82.10  HAND-OPERATED MECHANICAL APPLIANCES, WEIGHING 
10 KG OR LESS, USED IN THE PREPARATION, 
CONDITIONING OR SERVING OF FOOD OR DRINK  
8210.00.10  –  Maize (corn) mills  0  A  0  0  0  0  0  
8210.00.90  –  Other 0  A  0  0  0  0  0  
82.11  KNIVES WITH CUTTING BLADES, SERRATED OR NOT 
(INCLUDING PRUNING KNIVES), OTHER THAN KNIVES OF 
HEADING 8208, AND BLADES THEREFOR  
8211.10.00  –  Sets  10  E  10  10  10  10  10  
8211.9  –  Other: 
8211.91.00  – – Table knives having fixed blades  10  E  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 1147
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8211.92.00  – – Other knives having fixed blades  10  E  10  10  10  10  10  
8211.93.00  – – Knives having other than fixed blades  15  E  5  5  5  5  5  
8211.94.00  – – Blades 0  A  0  0  0  0  0  
8211.95.00  – – Handles of base metal  15  E  5  5  5  5  5  
82.12  RAZORS AND RAZOR BLADES (INCLUDING RAZOR BLADE 
BLANKS IN STRIPS)  
8212.10  –  Razors: 
8212.10.10  – – Razors 10  E  10  10  10  10  10  
8212.10.20  – – Shavers  10  E  10  10  10  10  10  
8212.20.00  –  Safety razor blades, including razor blade blanks in strips  0  A  0  0  0  0  0  
8212.90.00  –  Other parts  0  A  0  0  0  0  0  
8213.00.00  SCISSORS, TAILOR'S SHEARS AND SIMILAR SHEARS, AND 
BLADES THEREOF  15 E  5  5  5  5  5  
82.14  OTHER ARTICLES OF CUTLERY (FOR EXAMPLE: HAIR 
CLIPPERS, BUTCHERS' OR KITCHEN CLEAVERS, CHOPPERS 
AND MINCING KNIVES, PAPERKNIVES); MANICURE OR 
PEDICURE SETS AND INSTRUMENTS (INCLUDING NAIL 
FILES)  
8214.10.00  –  Paper knives, letter openers, erasing knives, pencil sharpeners 
and their blades  15 E  15  15  15  15  15  
8214.20.00  –  Manicure or pedicure sets and instruments (including nail 
files)  10 E  10  10  10  10  10  
8214.90.00  –  Other 10  E  10  10  10  10  10
EN 1148 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
82.15  SPOONS, FORKS, LADLES, SKIMMERS, CAKE-SERVERS, FISH- 
KNIVES, BUTTER-KNIVES, SUGAR TONGS AND SIMILAR 
KITCHEN OR TABLEWARE  
8215.10.00  –  Sets of assorted articles containing at least one article plated 
with silver, gold or platinum  10 E  10  10  10  10  10  
8215.20.00  –  Other sets of assorted articles  10  E  10  10  10  10  10  
8215.9  –  Other: 
8215.91.00  –  Silver-, gold-or platinum-plated  10  E  10  10  10  10  10  
8215.99.00  – – Other 10  E  10  10  10  10  10  
83.01  PADLOCKS AND LOCKS (KEY, COMBINATION OR ELEC­
TRICALLY OPERATED), OF BASE METAL; CLASPS AND 
FRAMES WITH CLASPS, INCORPORATING LOCKS, OF BASE 
METAL; KEYS FOR ANY OF THE FOREGOING ARTICLES, OF 
BASE METAL  
8301.10.00  –  Padlocks  5  C  5  5  5  5  5  
8301.20.00  –  Locks of a kind used for motor vehicles  0  A  0  0  0  0  0  
8301.30.00  –  Locks of a kind used for furniture  0  A  0  0  0  0  0  
8301.40  –  Other locks:  
8301.40.10  – – Patch locks and surface locks, with one or two horizontal 
bolts, for doors with handles on the inside only  10 C  10  10  10  10  10  
8301.40.20  – – Handle locks operated by a key on the outside and a button 
on the inside  10 C  10  10  10  10  10  
8301.40.90  – – Other 0  A  0  0  0  0  0  
8301.50.00  –  Clasps and frames with clasps, incorporating locks  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1149
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8301.60.00  –  Parts  0  A  0  0  0  0  0  
8301.70.00  –  Keys presented separately  5  E  5  5  5  5  5  
83.02  BASE METAL MOUNTINGS, FITTINGS AND SIMILAR 
ARTICLES SUITABLE FOR FURNITURE, DOORS, STAIRCASES, 
WINDOWS, BLINDS, COACHWORK, SADDLERY, TRUNKS, 
CHESTS, CASKETS OR THE LIKE; BASE-METAL HAT-RACKS, 
HAT-PEGS, BRACKETS AND SIMILAR FIXTURES; CASTORS 
WITH MOUNTINGS OF BASE METAL; AUTOMATIC DOOR 
CLOSERS, OF BASE METAL  
8302.10  –  Hinges of any kind:  
8302.10.10  – – For doors, with bearings of plastics or self-lubricating steel, 
whether or not sprung  5 E  5  5  5  5  5  
8302.10.90  – – Other 10  C  10  10  10  10  10  
8302.20.00  –  Wheels 0  A  0  0  0  0  0  
8302.30.00  –  Other mountings, fittings and similar articles for motor 
vehicles  0 A  0  0  0  0  0  
8302.4  –  Other mountings, fittings and similar articles:  
8302.41  – – For buildings:  
8302.41.10  – – – Opening and closing mechanisms for windows and 
window clips  10 E  10  10  10  10  10  
8302.41.20  – – – Spring-or lever-operated latch bolts  0  A  0  0  0  0  0  
8302.41.90  – – – Other 10  C  10  10  10  10  10  
8302.42.00  –  Other, for furniture  5  C  5  5  5  5  5  
8302.49  – – Other: 
8302.49.10  – – – For armoured or reinforced safes, strong-boxes and doors  0  A  0  0  0  0  0
EN 1150 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8302.49.20  – – – For trunks, suitcases and similar articles  0  A  0  0  0  0  0  
8302.49.90  – – – Other 5  C  5  5  5  5  5  
8302.50.00  –  Hat-racks, hat-pegs, brackets and similar fixtures  10  E  10  10  10  10  10  
8302.60.00  –  Automatic door closers  0  A  0  0  0  0  0  
8303.00.00  ARMOURED OR REINFORCED SAFES, STRONG BOXES AND 
DOORS AND SAFE DEPOSIT LOCKERS FOR STRONG 
ROOMS, CASH OR DEED BOXES AND THE LIKE, OF BASE 
METAL  15 G  15  15  15  15  15  
8304.00.00  FILING CABINETS, CARD-INDEX CABINETS, PAPER TRAYS, 
PAPER RESTS, PEN TRAYS, OFFICE-STAMP STANDS AND 
SIMILAR OFFICE OR DESK EQUIPMENT, OF BASE METAL, 
OTHER THAN OFFICE FURNITURE OF HEADING 94.03  15 E  15  15  15  15  15  
83.05  FITTINGS FOR LOOSE-LEAF BINDERS OR FILES, LETTER 
CLIPS, LETTER CORNERS, PAPER CLIPS, INDEXING TAGS 
AND SIMILAR OFFICE ARTICLES, OF BASE METAL; 
STAPLES IN STRIPS (FOR EXAMPLE: FOR OFFICES, UPHOL ­
STERY, PACKAGING) OF BASE METAL  
8305.10.00  –  Fittings for loose-leaf binders or files  0  A  0  0  0  0  0  
8305.20  –  Staples in strips:  
8305.20.10  – – For use in offices  15  E  15  15  15  15  15  
8305.20.90  – – Other 5  E  5  5  5  5  5  
8305.90  –  Other, including parts:  
8305.90.10  – – Fasteners and clips  15  E  15  15  15  15  15  
8305.90.90  – – Other 15  E  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 1151
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
83.06  BELLS, GONGS AND THE LIKE, NON-ELECTRIC, OF BASE 
METAL; STATUETTES AND OTHER ORNAMENTS, OF BASE 
METAL; PHOTOGRAPH, PICTURE OR SIMILAR FRAMES, OF 
BASE METAL; MIRRORS, OF BASE METAL  
8306.10.00  –  Bells, gongs and the like  10  E  10  10  10  10  10  
8306.2  –  Statuettes and other ornaments:  
8306.21.00  –  Plated with precious metal  15  E  15  15  15  15  15  
8306.29.00  – – Other 15  E  15  15  15  15  15  
8306.30.00  –  Photograph, picture or similar frames; mirrors  15  E  15  15  15  15  15  
83.07  FLEXIBLE TUBING OF BASE METAL, WITH OR WITHOUT 
FITTINGS 
8307.10.00  –  Of iron or steel  0  A  0  0  0  0  0  
8307.90.00  –  Of other base metal  0  A  0  0  0  0  0  
83.08  CLASPS, FRAMES WITH CLASPS, BUCKLES, BUCKLE-CLASPS, 
HOOKS, EYES, EYELETS AND THE LIKE, OF BASE METAL, OF 
A KIND USED FOR CLOTHING, FOOTWEAR, AWNINGS, 
HANDBAGS, TRAVEL GOODS OR OTHER MADEUP 
ARTICLES; TUBULAR OR BIFURCATED RIVETS, OF BASE 
METAL; BEADS AND SPANGLES, OF BASE METAL  
8308.10.00  –  Hooks, eyes and eyelets  0  A  0  0  0  0  0  
8308.20.00  –  Tubular or bifurcated rivets  0  A  0  0  0  0  0  
8308.90.00  –  Other, including parts  0  A  0  0  0  0  0  
83.09  STOPPERS, CAPS AND LIDS (INCLUDING CROWN CORKS, 
SCREW CAPS AND POURING STOPPERS), CAPSULES FOR 
BOTTLES, THREADED BUNGS, BUNG COVERS, SEALS AND 
OTHER PACKING ACCESSORIES, OF BASE METAL
EN 1152 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8309.10.00  –  Crown corks  15  G  10  10  10  10  10  
8309.90  –  Other: 
8309.90.10  – – 'Easy open ' lids of aluminium  0  A  0  0  0  0  0  
8309.90.20  – – Seals  0  A  0  0  0  0  0  
8309.90.30  – – Lids of a diameter of 40 mm or more but not more than 
51 mm  0 A  0  0  0  0  0  
8309.90.40  – – Bung covers for phials  10  E  0  10  10  10  10  
8309.90.50  – – Threaded lids of aluminium  10  E  0  10  10  10  10  
8309.90.90  – – Other 10  E  10  10  10  10  10  
8310.00.00  SIGN-PLATES, NAME-PLATES, ADDRESS-PLATES AND 
SIMILAR PLATES, NUMBERS, LETTERS AND OTHER 
SYMBOLS, OF BASE METAL, EXCLUDING THOSE OF 
HEADING 94.05  15 E  15  15  15  15  15  
83.11  WIRE, RODS, TUBES, PLATES, ELECTRODES AND SIMILAR 
PRODUCTS, OF BASE METAL OR OF METAL CARBIDES, 
COATED OR CORED WITH FLUX MATERIAL, OF A KIND 
USED FOR SOLDERING, BRAZING, WELDING OR 
DEPOSITION OF METAL OR METAL CARBIDES; WIRE AND 
RODS, OF AGGLOMERATED BASE METAL POWDER, USED 
FOR METAL SPRAYING  
8311.10  –  Coated electrodes of base metal, for arc-welding:  
8311.10.10  – – For iron or steel  0  A  0  0  0  0  0  
8311.10.90  – – Other 0  A  0  0  0  0  0  
8311.20.00  –  Cored wire of base metal, for arc-welding  0  A  0  0  0  0  0  
8311.30.00  –  Coated rods and cored wire, of base metal, for soldering, 
brazing or welding by flame  0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1153
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8311.90.00  –  Other 0  A  0  0  0  0  0  
84.01  NUCLEAR REACTORS; FUEL ELEMENTS (CARTRIDGES), 
NON-IRRADIATED, FOR NUCLEAR REACTORS; 
MACHINERY AND APPARATUS FOR ISOTOPIC SEPARATION  
8401.10.00  –  Nuclear reactors  0  A  0  0  0  0  0  
8401.20.00  –  Machinery and apparatus for isotopic separation, and parts 
thereof 0 A  0  0  0  0  0  
8401.30.00  –  Fuel elements (cartridges), non-irradiated  0  A  0  0  0  0  0  
8401.40.00  –  Parts of nuclear reactors  0  A  0  0  0  0  0  
84.02  STEAM OR OTHER VAPOUR GENERATING BOILERS (OTHER 
THAN CENTRAL HEATING HOT WATER BOILERS CAPABLE 
ALSO OF PRODUCING LOW PRESSURE STEAM); SUPER- 
HEATED WATER BOILERS  
8402.1  –  Steam or other vapour generating boilers:  
8402.11.00  – – Watertube boilers with a steam production exceeding 45 
tonnes per hour  0 A  0  0  0  0  0  
8402.12.00  – – Other watertube boilers with a steam production not 
exceeding 45 tons per hour  0 A  0  0  0  0  0  
8402.19.00  – – Other vapour-generating boilers, including hybrid boilers  0  A  0  0  0  0  0  
8402.20.00  –  Super-heated water boilers  0  A  0  0  0  0  0  
8402.90.00  –  Parts  0  A  0  0  0  0  0  
84.03  CENTRAL HEATING BOILERS OTHER THAN THOSE OF 
HEADING 84.02  
8403.10.00  –  Boilers 0  A  0  0  0  0  0  
8403.90.00  –  Parts  0  A  0  0  0  0  0
EN 1154 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
84.04  AUXILIARY PLANT FOR USE WITH BOILERS OF HEADING 
84.02 OR 84.03 (FOR EXAMPLE: ECONOMISERS, SUPER- 
HEATERS, SOOT REMOVERS, GAS RECOVERERS; 
CONDENSERS FOR STEAM OR OTHER VAPOUR POWER 
UNITS  
8404.10.00  –  Auxiliary plant for use with boilers of heading 84.02 or 84.03  0  A  0  0  0  0  0  
8404.20.00  –  Condensers for steam or other vapour power units  0  A  0  0  0  0  0  
8404.90.00  –  Parts  0  A  0  0  0  0  0  
84.05  PRODUCER GAS OR WATER GAS GENERATORS, WITH OR 
WITHOUT THEIR PURIFIERS; ACETYLENE GAS GENERATORS 
AND SIMILAR WATER PROCESS GAS GENERATORS, WITH 
OR WITHOUT THEIR PURIFIERS  
8405.10.00  –  Producer gas or water gas generators, with or without their 
purifiers; acetylene gas generators and similar water process 
gas generators, with or without their purifiers.  0 A  0  0  0  0  0  
8405.90.00  –  Parts  0  A  0  0  0  0  0  
84.06  STEAM TURBINES AND OTHER VAPOUR TURBINES  
8406.10.00  –  Turbines for marine propulsion  0  A  0  0  0  0  0  
8406.8  –  Other turbines:  
8406.81.00  – – Of an output exceeding 40 MW  0  A  0  0  0  0  0  
8406.82.00  – – Of an output not exceeding 40 MW  0  A  0  0  0  0  0  
8406.90.00  –  Parts  0  A  0  0  0  0  0  
84.07  SPARK-IGNITION RECIPROCATING OR ROTARY INTERNAL 
COMBUSTION PISTON ENGINES 
8407.10.00  –  Aircraft engines  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1155
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8407.2  –  Marine propulsion engines:  
8407.21.00  – – Outboard motors  0  A  0  0  0  0  0  
8407.29.00  – – Other 0  A  0  0  0  0  0  
8407.3  –  Reciprocating piston engines of a kind used for the propulsion 
of vehicles of Chapter 87:  
8407.31.00  – – Of a cylinder capacity not exceeding 50 cm3 0 A  0  0  0  0  0  
8407.32.00  – – Of a cylinder capacity exceeding 50 cm3 but not exceeding 
250 cm3 0 A  0  0  0  0  0  
8407.33.00  – – Of a cylinder capacity exceeding 250 cm3 but not exceeding 
1 000 cm3 0 A  0  0  0  0  0  
8407.34.00  – – Of a cylinder capacity exceeding 1 000 cm3 0 A  0  0  0  0  0  
8407.90.00  –  Other engines  0  A  0  0  0  0  0  
84.08  COMPRESSION-IGNITION INTERNAL COMBUSTION PISTON 
ENGINES (DIESEL OR SEMI-DIESEL ENGINES)  
8408.10.00  –  Marine propulsion engines  0  A  0  0  0  0  0  
8408.20.00  –  Engines of a kind used for the propulsion of vehicles of 
Chapter 87 0 A  0  0  0  0  0  
8408.90.00  –  Other engines  0  A  0  0  0  0  0  
84.09  PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH 
THE ENGINES OF HEADING 84.07 OR 84.08  
8409.10.00  –  For aircraft engines  0  A  0  0  0  0  0  
8409.9  –  Other: 
8409.91.00  – – Suitable for use solely or principally with spark-ignition 
internal combustion piston engines  0 A  0  0  0  0  0
EN 1156 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8409.99.00  – – Other 0  A  0  0  0  0  0  
84.10  HYDRAULIC TURBINES, WATER WHEELS, AND REGU ­
LATORS THEREFOR  
8410.1  –  Hydraulic turbines and water wheels:  
8410.11.00  – – Of an output not exceeding 1 000 kW:  0  A  0  0  0  0  0  
8410.12.00  – – Of an output exceeding 1 000 kW but not exceeding 
10 000 kW  0 A  0  0  0  0  0  
8410.13.00  – – Of an output exceeding 10 000 kW  0  A  0  0  0  0  0  
8410.90.00  –  Parts, including regulators  0  A  0  0  0  0  0  
84.11  TURBO-JETS, TURBO-PROPELLERS AND OTHER GAS 
TURBINES 
8411.1  –  Turbo-jets:  
8411.11.00  – – Of a thrust not exceeding 25 kN  0  A  0  0  0  0  0  
8411.12.00  – – Of a thrust exceeding 25 kN  0  A  0  0  0  0  0  
8411.2  –  Turbo-propellers:  
8411.21.00  – – Of a power not exceeding 1 100 kW  0  A  0  0  0  0  0  
8411.22.00  – – Of a power exceeding 1 100 kW  0  A  0  0  0  0  0  
8411.8  –  Other gas turbines:  
8411.81.00  – – Of a power not exceeding 5 000 kW  0  A  0  0  0  0  0  
8411.82.00  – – Of a power exceeding 5 000 kW  0  A  0  0  0  0  0  
8411.9  –  Parts:
EN 15.12.2012 Official Journal of the European Union 1157
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8411.91.00  – – Of turbo-jets or turbo-propellers  0  A  0  0  0  0  0  
8411.99.00  – – Other 0  A  0  0  0  0  0  
84.12  OTHER ENGINES AND MOTORS 
8412.10.00  –  Reaction engines other than turbo-jets  0  A  0  0  0  0  0  
8412.2  –  Hydraulic power engines and motors:  
8412.21.00  – – Linear acting (cylinders)  0  A  0  0  0  0  0  
8412.29.00  – – Other 0  A  0  0  0  0  0  
8412.3  –  Pneumatic power engines and motors:  
8412.31.00  – – Linear acting (cylinders)  0  A  0  0  0  0  0  
8412.39.00  – – Other 0  A  0  0  0  0  0  
8412.80.00  –  Other 0  A  0  0  0  0  0  
8412.90.00  –  Parts  0  A  0  0  0  0  0  
84.13  PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED WITH A 
MEASURING DEVICE; LIQUID ELEVATORS  
8413.1  –  Pumps fitted or designed to be fitted with a measuring device:  
8413.11.00  – – Pumps for dispensing fuel or lubricants, of a type used in 
filling stations or in garages  0 A  0  0  0  0  0  
8413.19.00  – – Other 0  A  0  0  0  0  0  
8413.20.00  –  Hand pumps, other than those of subheading 8413.11 or 
8413.19  0 A  0  0  0  0  0  
8413.30.00  –  Fuel, lubricating or cooling medium pumps for internal 
combustion piston engines  0 A  0  0  0  0  0
EN 1158 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8413.40.00  –  Concrete pumps  0  A  0  0  0  0  0  
8413.50.00  –  Other positive displacement reciprocating pumps  0  A  0  0  0  0  0  
8413.60.00  –  Other rotary positive displacement pumps  0  A  0  0  0  0  0  
8413.70.00  –  Other centrifugal pumps  0  A  0  0  0  0  0  
8413.8  –  Other pumps; liquid elevators:  
8413.81.00  – – Pumps  0  A  0  0  0  0  0  
8413.82.00  – – Liquid elevators  0  A  0  0  0  0  0  
8413.9  –  Parts:  
8413.91.00  – – Of pumps 0  A  0  0  0  0  0  
8413.92.00  – – Of liquid elevators  0  A  0  0  0  0  0  
84.14  AIR OR VACUUM PUMPS, AIR OR OTHER GAS 
COMPRESSORS AND FANS; VENTILATING OR RECYCLING 
HOODS, INCORPORATING A FAN, WHETHER OR NOT 
FITTED WITH FILTERS  
8414.10.00  –  Vacuum pumps  0  A  0  0  0  0  0  
8414.20.00  –  Hand-or foot-operated air pumps  0  A  0  0  0  0  0  
8414.30.00  –  Compressors of a kind used in refrigerating equipment  0  A  0  0  0  0  0  
8414.40.00  –  Air compressors mounted on a wheeled chassis for towing  0  A  0  0  0  0  0  
8414.5  –  Fans:  
8414.51.00  – – Table, floor, wall, window, ceiling or roof fans, with a self- 
contained electric motor of an output not exceeding 125 W  15 E  10  15  10  10  5  
8414.59.00  – – Other 10  E  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 1159
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8414.60.00  –  Hoods having a maximum horizontal side not exceeding 
120 cm  10 E  10  10  10  10  10  
8414.80.00  –  Other 0  A  0  0  0  0  0  
8414.90  –  Parts:  
8414.90.1  – – Of fans of subdivision 8414.51.00:  
8414.90.11  – – – Baskets  0  A  0  0  0  0  0  
8414.90.19  – – – Other 10  E  0  10  0  0  0  
8414.90.90  – – Other 0  A  0  0  0  0  0  
84.15  AIR CONDITIONING MACHINES, COMPRISING A MOTOR- 
DRIVEN FAN AND ELEMENTS FOR CHANGING THE 
TEMPERATURE AND HUMIDITY, INCLUDING THOSE 
MACHINES IN WHICH THE HUMIDITY CANNOT BE 
SEPARATELY REGULATED  
8415.10.00  –  Window or wall types, self-contained or  'split-system ' 15  E  15  15  15  15  15  
8415.20.00  –  Of a kind used for persons, in motor vehicles  15  E  15  15  15  15  15  
8415.8  –  Other: 
8415.81.00  – – Incorporating a refrigerating unit and a valve for reversal of 
the cooling/heat cycle (reversible heat pumps)  15 E  15  15  15  15  15  
8415.82.00  – – Other, incorporating a refrigerating unit  15  E  15  15  15  15  15  
8415.83.00  – – Not incorporating a refrigerating unit  15 E  15  15  15  15  15  
8415.90.00  –  Parts  0  A  0  0  0  0  0
EN 1160 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
84.16  FURNACE BURNERS FOR LIQUID FUEL, OR FOR PULVERISED 
SOLID FUEL OR FOR GAS; MECHANICAL STOKERS, 
INCLUDING THEIR MECHANICAL GRATES, MECHANICAL 
ASH DISCHARGERS AND SIMILAR APPLIANCES USED IN 
HOMES  
8416.10.00  –  Furnace burners for liquid fuel  0  A  0  0  0  0  0  
8416.20.00  –  Other furnace burners, including mix burners  0  A  0  0  0  0  0  
8416.30  –  Mechanical stokers, including their mechanical grates, mech ­
anical ash dischargers and similar appliances:  
8416.30.10  – – Mechanical stokers fuelled with chaff or cereal residues  10  E  10  10  10  10  10  
8416.30.90  – – Other 0  A  0  0  0  0  0  
8416.90.00  –  Parts  0  A  0  0  0  0  0  
84.17  INDUSTRIAL OR LABORATORY FURNACES AND OVENS, 
INCLUDING INCINERATORS, NON-ELECTRIC  
8417.10.00  –  Furnaces and ovens for the roasting, melting or other heat 
treatment of ores, pyrites or of metals  0 A  0  0  0  0  0  
8417.20.00  –  Bakery ovens, including biscuit ovens  10  E  10  10  10  10  10  
8417.80.00  –  Other 0  A  0  0  0  0  0  
8417.90.00  –  Parts  0  A  0  0  0  0  0  
84.18  REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING 
OR FREEZING EQUIPMENT, ELECTRIC OR OTHER; HEAT 
PUMPS OTHER THAN AIR CONDITIONING MACHINES OF 
HEADING 84.15  
8418.10.00  –  Combined refrigerator-freezers, fitted with separate external 
doors 15 E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1161
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8418.2  –  Refrigerators, household type:  
8418.21.00  – – Compression-type  15  E  15  15  15  15  15  
8418.29  – – Other: 
8418.29.10  – – – Absorption-type, electrical  15  E  15  15  15  15  15  
8418.29.90  – – – Other 15  E  15  15  15  15  15  
8418.30.00  –  Freezers of the chest type, not exceeding 800 litres capacity  15  E  15  15  15  15  15  
8418.40.00  –  Freezers of the upright type, not exceeding 900 litres capacity  15  E  15  15  15  15  15  
8418.50.00  –  Other furniture (chests, cabinets, display counters, showcases 
and the like) for storage and display, incorporating refrig ­
erating or freezing equipment  15 E  15  15  15  15  15  
8418.6  –  Other refrigerating or freezing equipment; heat pumps:  
8418.61  – – Heat pumps, other than air conditioning machines of 
heading 84.15:  
8418.61.10  – – – Compression-type refrigerating units whose condensers are 
heat exchangers  0 A  0  0  0  0  0  
8418.61.90  – – – Other 10  E  10  10  10  10  10  
8418.69  – – Other: 
8418.69.10  – – – Water coolers and coolers for other beverages  15  E  15  15  15  15  15  
8418.69.90  – – – Other 10  E  10  10  10  10  10  
8418.9  –  Parts:  
8418.91.00  – – Furniture designed to receive refrigerating or freezing 
equipment  15 E  15  15  15  15  15  
8418.99.00  – – Other 0  A  0  0  0  0  0
EN 1162 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
84.19  MACHINERY, PLANT OR LABORATORY EQUIPMENT, 
WHETHER OR NOT ELECTRICALLY HEATED (EXCLUDING 
FURNACES, OVENS, AND OTHER EQUIPMENT OF 
HEADING 85.14), FOR THE TREATMENT OF MATERIALS 
BY A PROCESS INVOLVING A CHANGE OF TEMPERATURE 
SUCH AS HEATING, COOKING, ROASTING, DISTILLING, 
RECTIFYING, STERILISING, PASTEURISING, STEAMING, 
DRYING, EVAPORATING, VAPORISING, CONDENSING OR 
COOLING, OTHER THAN MACHINERY OR PLANT OF A 
KIND USED FOR DOMESTIC PURPOSES; NON-ELECTRIC 
INSTANTANEOUS OR STORAGE WATER HEATERS  
8419.1  –  Non-electric instantaneous or storage water heaters:  
8419.11.00  – – Instantaneous gas water heaters  15  E  15  15  15  15  15  
8419.19.00  – – Other 10  E  10  10  10  10  10  
8419.20.00  –  Medical, surgical or laboratory sterilisers  0  A  0  0  0  0  0  
8419.3  –  Dryers:  
8419.31  – – For agricultural products:  
8419.31.10  – – – Hot-air dryers for grains and vegetables  10  E  10  10  10  10  10  
8419.31.90  – – – Other 0  A  0  0  0  0  0  
8419.32  – – For wood, paper pulp, paper or paperboard:  
8419.32.10  – – – Hot-air dryers for wood  10  E  10  10  10  10  10  
8419.32.90  – – – Other 0  A  0  0  0  0  0  
8419.39.00  – – Other 0  A  0  0  0  0  0  
8419.40.00  –  Distilling or rectifying equipment  0  A  0  0  0  0  0  
8419.50.00  –  Heat-exchange units  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1163
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8419.60.00  –  Machinery for liquefying air or other gases  0  A  0  0  0  0  0  
8419.8  –  Other equipment and devices:  
8419.81.00  – – For making hot drinks or for cooking or heating food  0  A  0  0  0  0  0  
8419.89.00  – – Other 0  A  0  0  0  0  0  
8419.90.00  –  Parts  0  A  0  0  0  0  0  
84.20  CALENDERING OR OTHER ROLLING MACHINES, OTHER 
THAN FOR METALS OR GLASS, AND CYLINDERS THEREFOR  
8420.10.00  –  Calendering and rolling machines  0  A  0  0  0  0  0  
8420.9  –  Parts:  
8420.91.00  – – Cylinders  0  A  0  0  0  0  0  
8420.99.00  – – Other 0  A  0  0  0  0  0  
84.21  CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS; 
FILTERING OR PURIFYING MACHINERY AND APPARATUS, 
FOR LIQUIDS OR GASES  
8421.1  –  Centrifuges, including centrifugal dryers:  
8421.11.00  – – Cream separators  0  A  0  0  0  0  0  
8421.12.00  – – Clothes-dryers  0  A  0  0  0  0  0  
8421.19.00  – – Other 0  A  0  0  0  0  0  
8421.2  –  Filtering or purifying machinery and apparatus for liquids:  
8421.21.00  – – For filtering or purifying water  0  A  0  0  0  0  0  
8421.22.00  – – For filtering or purifying beverages other than water  0  A  0  0  0  0  0
EN 1164 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8421.23.00  – – Oil-or petrol-filters for internal combustion engines  10  C  10  10  10  10  10  
8421.29.00  – – Other 0  A  0  0  0  0  0  
8421.3  –  Filtering or purifying machinery and apparatus for gases:  
8421.31.00  – – Intake air filters for spark-ignition or compression-ignition 
internal combustion engines  10 C  10  10  10  10  10  
8421.39.00  – – Other 0  A  0  0  0  0  0  
8421.9  –  Parts:  
8421.91.00  – – Of centrifuges, including centrifugal dryers  0  A  0  0  0  0  0  
8421.99.00  – – Other 0  A  0  0  0  0  0  
84.22  DISH WASHING MACHINES; MACHINERY FOR CLEANING 
OR DRYING BOTTLES OR OTHER CONTAINERS; 
MACHINERY FOR FILLING, CLOSING, SEALING OR 
LABELLING BOTTLES, CANS, BOXES, BAGS OR OTHER 
CONTAINERS; MACHINERY FOR CAPSULING BOTTLES, 
JARS, TUBES AND SIMILAR CONTAINERS; OTHER 
PACKING, OR WRAPPING MACHINERY (INCLUDING HEAT 
SHRINK, WRAPPING MACHINERY); MACHINERY FOR 
CARBONATING BEVERAGES  
8422.1  –  Dishwashing machines:  
8422.11.00  – – Domestic  15  E  15  15  15  15  15  
8422.19.00  – – Other 10  E  10  10  10  10  10  
8422.20.00  –  Machinery for cleaning or drying bottles or other containers  0  A  0  0  0  0  0  
8422.30  –  Machinery for filling, closing, sealing or labelling bottles, cans, 
boxes, bags or other containers; machinery for capsuling 
bottles, jars, tubes and similar containers; machinery for 
aerating beverages:
EN 15.12.2012 Official Journal of the European Union 1165
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8422.30.10  – – Machinery for filling and closing bags of thermo-sealable 
plastics, of a filling capacity not exceeding 5 kg, other than 
automatic horizontal filling machinery and vacuum-sealing 
machinery  10 E  10  10  10  10  10  
8422.30.90  – – Other 0  A  0  0  0  0  0  
8422.40  –  Other packing or wrapping machinery (including heat-shrink 
wrapping machinery)  
8422.40.10  – – For working in the hand, with self-contained electric motor  0  A  0  0  0  0  0  
8422.40.90  – – Other 10  C  10  10  10  10  10  
8422.90.00  –  Parts  0  A  0  0  0  0  0  
84.23  WEIGHING MACHINERY (EXCLUDING BALANCES OF A 
SENSITIVITY OF 5 CG OR BETTER), INCLUDING WEIGHT 
OPERATED COUNTING OR CHECKING MACHINES; 
WEIGHTS FOR ALL KINDS OF SCALES  
8423.10.00  –  Person weighing machines, including baby scales; household 
scales  5 E  5  5  5  5  5  
8423.20.00  –  Scales for continuous weighing of goods on conveyors  0  A  0  0  0  0  0  
8423.30.00  –  Constant weight scales and scales for discharging a prede ­
termined weight of material into a bag or container, 
including hopper scales  0 A  0  0  0  0  0  
8423.8  –  Other weighing equipment and instruments:  
8423.81.00  – – Having a maximum weighing capacity not exceeding 30 kg  0  A  0  0  0  0  0  
8423.82  – – Having a maximum weighing capacity exceeding 30 kg but 
not exceeding 5 000 kg:  
8423.82.10  – – – Scales for weighing cattle  10  E  10  10  10  10  10  
8423.82.20  – – – Spring balances of a capacity not exceeding 200 kg  10  E  10  10  10  10  10
EN 1166 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8423.82.90  – – – Other 0  A  0  0  0  0  0  
8423.89.00  – – Other 0  A  0  0  0  0  0  
8423.90.00  –  Weighing machine weights of all kinds; parts of weighing 
machinery  0 A  0  0  0  0  0  
84.24  MECHANICAL APPLIANCES (WHETHER OR NOT HAND- 
OPERATED) FOR PROJECTING, DISPERSING OR SPRAYING 
LIQUIDS OR POWDERS; FIRE EXTINGUISHERS, WHETHER 
OR NOT CHARGED; SPRAY GUNS AND SIMILAR 
APPLIANCES; STEAM OR SANDBLASTING MACHINES AND 
SIMILAR JET PROJECTING MACHINES:  
8424.10.00  –  Fire extinguishers, whether or not charged  0  A  0  0  0  0  0  
8424.20.00  –  Spray guns and similar appliances  0  A  0  0  0  0  0  
8424.30.00  –  Steam or sandblasting machines and similar jet projecting 
machines  0 A  0  0  0  0  0  
8424.8  –  Other apparatus: 
8424.81  – – Agricultural or horticultural:  
8424.81.10  – – – Knapsack sprayers, of a capacity not exceeding 20 l, hand 
operated  10 E  10  10  10  0  5  
8424.81.20  – – – Knapsack sprayers, of a capacity not exceeding 20 l, 
powered 10 C  10  10  10  0  0  
8424.81.30  – – – Fumigators, towed, whether or not assembled  10  C  10  10  10  0  0  
8424.81.90  – – – Other 0  A  0  0  0  0  0  
8424.89.00  – – Other 0  A  0  0  0  0  0  
8424.90  –  Parts:  
8424.90.1  – – For sprayers:
EN 15.12.2012 Official Journal of the European Union 1167
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8424.90.11  – – – For pharmaceutical products  0  A  0  0  0  0  0  
8424.90.19  – – – Other 15  C  5  5  5  5  5  
8424.90.90  – – Other 0  A  0  0  0  0  0  
84.25  PULLEY TACKLE; WINCHES AND CAPSTANS; JACKS  
8425.1  –  Pulley tackle:  
8425.11.00  – – Powered by electric motor  0  A  0  0  0  0  0  
8425.19.00  – – Other 0  A  0  0  0  0  0  
8425.3  –  Other winches; capstans:  
8425.31  – – Powered by electric motor  
8425.31.10  – – – Pit-head winding gear; winches specially designed for use in 
the interior of mines  0 A  0  0  0  0  0  
8425.31.90  – – – Other 0  A  0  0  0  0  0  
8425.39  – – Other: 
8425.39.10  – – – Pit-head winding gear; winches specially designed for use in 
the interior of mines  0 A  0  0  0  0  0  
8425.39.90  – – – Other 0  A  0  0  0  0  0  
8425.4  –  Jacks:  
8425.41.00  – – Fixed hoists for raising vehicles, of a type used in garages  0  A  0  0  0  0  0  
8425.42.00  – – Other jacks and hoists, hydraulic  0  A  0  0  0  0  0  
8425.49.00  – – Other 0  A  0  0  0  0  0
EN 1168 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
84.26  SHIPS' DERRICKS; CRANES, INCLUDING CABLE CRANES; 
MOBILE LIFTING FRAMES, STRADDLE CARRIERS AND 
WORKS TRUCKS FITTED WITH A CRANE  
8426.1  –  Overhead travelling cranes, transporter cranes, gantry cranes, 
bridge cranes, mobile lifting frames and straddle carriers:  
8426.11  – – Overhead travelling cranes on fixed support:  
8426.11.10  – – – Having a maximum weighing capacity not exceeding 20 t  0  A  0  0  0  0  0  
8426.11.90  – – – Other 0  A  0  0  0  0  0  
8426.12.00  – – Mobile lifting frames on tyres and straddle carriers  0  A  0  0  0  0  0  
8426.19  – – Other: 
8426.19.10  – – – Fixed lifting cranes, having a loading capacity not exceeding 
20 t  0 A  0  0  0  0  0  
8426.19.90  – – – Other 0  A  0  0  0  0  0  
8426.20  –  Tower cranes:  
8426.20.10  – – Fixed lifting cranes, having a loading capacity not exceeding 
20 t  0 A  0  0  0  0  0  
8426.20.90  – – Other 0  A  0  0  0  0  0  
8426.30  –  Portal or pedestal jib cranes:  
8426.30.10  – – Fixed lifting cranes, having a loading capacity not exceeding 
20 t  0 A  0  0  0  0  0  
8426.30.90  – – Other 0  A  0  0  0  0  0  
8426.4  –  Other machinery, self-propelled:  
8426.41.00  – – On tyres  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1169
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8426.49.00  – – Other 0  A  0  0  0  0  0  
8426.9  –  Other machines and appliances:  
8426.91.00  – – Designed for mounting on road vehicles  0  A  0  0  0  0  0  
8426.99.00  – – Other 0  A  0  0  0  0  0  
84.27  FORK-LIFT TRUCKS; OTHER WORKS TRUCKS FITTED WITH 
LIFTING OR HANDLING EQUIPMENT:  
8427.10.00  –  Self-propelled trucks powered by an electric motor  0  A  0  0  0  0  0  
8427.20.00  –  Other self-propelled trucks  0  A  0  0  0  0  0  
8427.90.00  –  Other trucks  0  A  0  0  0  0  0  
84.28  OTHER MACHINERY FOR LIFTING, LOADING, UNLOADING 
OR HANDLING (FOR EXAMPLE: LIFTS, ESCALATORS, 
CONVEYERS, TELEFERICS  
8428.10.00  –  Lifts and skip hoists  0  A  0  0  0  0  0  
8428.20.00  –  Pneumatic elevators and conveyors  0  A  0  0  0  0  0  
8428.3  –  Other continuous-action elevators and conveyors, for goods 
or materials:  
8428.31.00  – – Specially designed for use in the interior of mines and other 
underground uses  0 A  0  0  0  0  0  
8428.32.00  – – Other, bucket type  0  A  0  0  0  0  0  
8428.33.00  – – Other, belt type  0  A  0  0  0  0  0  
8428.39.00  – – Other 0  A  0  0  0  0  0  
8428.40.00  –  Escalators and moving walkways  0  A  0  0  0  0  0
EN 1170 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8428.60.00  –  Teleferics, chairlifts, ski-draglines; traction mechanisms for 
funicular railways  0 A  0  0  0  0  0  
8428.90  –  Other machines and appliances  
8428.90.10  – – Mine wagon pushers, locomotive or wagon traversers, 
wagon tippers and similar railway wagon handling 
equipment  0 A  0  0  0  0  0  
8428.90.90  – – Other 0  A  0  0  0  0  0  
84.29  SELF-PROPELLED BULLDOZERS, ANGLEDOZERS, GRADERS, 
LEVELLERS, SCRAPERS, MECHANICAL SHOVELS, 
EXCAVATORS, SHOVEL LOADERS, TAMPING MACHINES 
AND ROAD ROLLERS  
8429.1  –  Bulldozers and angledozers:  
8429.11.00  – – Tracked  0  A  0  0  0  0  0  
8429.19.00  – – Other 0  A  0  0  0  0  0  
8429.20.00  –  Levellers  0  A  0  0  0  0  0  
8429.30.00  –  Scrapers  0  A  0  0  0  0  0  
8429.40.00  –  Tamping machines and road rollers  0  A  0  0  0  0  0  
8429.5  –  Mechanical shovels, excavators and shovel loaders:  
8429.51.00  – – Front-end shovel loaders  0  A  0  0  0  0  0  
8429.52.00  – – Machinery with a 360° revolving superstructure  0  A  0  0  0  0  0  
8429.59.00  – – Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1171
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
84.30  OTHER MOVING, GRADING, LEVELLING, SCRAPING, 
EXCAVATING, TAMPING, COMPACTING, EXTRACTING OR 
BORING MACHINERY, FOR EARTH, MINERALS OR ORES; 
PILE-DRIVERS AND PILE-EXTRACTORS; SNOW-PLOUGHS 
AND SNOW-BLOWERS: SNOWPLOUGHS AND SNOW­
BLOWERS  
8430.10.00  –  Pile-drivers and pile-extractors  0  A  0  0  0  0  0  
8430.20.00  –  Snow-ploughs and snow-blowers  0  A  0  0  0  0  0  
8430.3  –  Coal or rock cutters and tunnelling machinery:  
8430.31.00  – – Self-propelled  0  A  0  0  0  0  0  
8430.39.00  – – Other 0  A  0  0  0  0  0  
8430.4  –  Other boring or sinking machinery:  
8430.41.00  – – Self-propelled  0  A  0  0  0  0  0  
8430.49.00  – – Other 0  A  0  0  0  0  0  
8430.50.00  –  Other machinery, self-propelled  0  A  0  0  0  0  0  
8430.6  –  Other machinery, not self-propelled:  
8430.61.00  – – Tamping or compacting machinery  0  A  0  0  0  0  0  
8430.69.00  – – Other 0  A  0  0  0  0  0  
84.31  PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH 
THE MACHINERY OF HEADINGS 84.25 TO 84.30  
8431.10.00  –  Of machinery of heading 84.25  0  A  0  0  0  0  0  
8431.20.00  –  Of machinery of heading 84.27  0  A  0  0  0  0  0  
8431.3  –  Of machinery of heading 84.28:
EN 1172 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8431.31.00  – – Of lifts, skip hoists or escalators  0  A  0  0  0  0  0  
8431.39.00  – – Other 0  A  0  0  0  0  0  
8431.4  –  Of machinery of headings 84.26, 84.29 or 84.30:  
8431.41.00  – – Buckets, shovels, grabs and grips  0  A  0  0  0  0  0  
8431.42.00  – – Bulldozer or angledozer blades  0  A  0  0  0  0  0  
8431.43.00  –  Parts for boring or sinking machinery of subheadings 
8430.41 or 8430.49  0 A  0  0  0  0  0  
8431.49.00  – – Other 0  A  0  0  0  0  0  
84.32  AGRICULTURAL, HORTICULTURAL OR FORESTRY 
MACHINERY FOR SOIL PREPARATION OR CULTIVATION; 
LAWN OR SPORTS GROUND ROLLERS  
8432.10.00  –  Ploughs  10  E  10  10  10  10  10  
8432.2  –  Harrows, scarifiers, cultivators, weeders and hoes:  
8432.21.00  – – Disc harrows  10  E  10  10  10  10  10  
8432.29.00  – – Other 0  A  0  0  0  0  0  
8432.30.00  –  Seeders, planters and transplanters  0  A  0  0  0  0  0  
8432.40.00  –  Manure spreaders and fertiliser distributors  0  A  0  0  0  0  0  
8432.80.00  –  Other machinery, apparatus and devices  0  A  0  0  0  0  0  
8432.90  –  Parts:  
8432.90.10  – – For ploughs and harrows  10  E  10  10  10  10  10  
8432.90.90  – – Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1173
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
84.33  HARVESTING OR THRESHING MACHINERY, INCLUDING 
STRAW OR FODDER BALERS; GRASS OR HAY MOWERS; 
MACHINES FOR CLEANING, SORTING OR GRADING EGGS, 
FRUIT OR OTHER AGRICULTURAL PRODUCE, OTHER THAN 
MACHINERY OF HEADING 84.37  
8433.1  –  Lawnmowers:  
8433.11.00  – – Powered, with the cutting device rotating in a horizontal 
plane 0 A  0  0  0  0  0  
8433.19.00  – – Other 0  A  0  0  0  0  0  
8433.20.00  –  Mowers, including cutter bars for tractor mounting  0  A  0  0  0  0  0  
8433.30.00  –  Other haymaking machinery  0  A  0  0  0  0  0  
8433.40.00  –  Straw or fodder balers, including pick-up balers  0  A  0  0  0  0  0  
8433.5  –  Other harvesting machinery; threshing machinery:  
8433.51.00  – – Combine harvester-threshers  0  A  0  0  0  0  0  
8433.52.00  – – Other threshing machinery  0  A  0  0  0  0  0  
8433.53.00  – – Root or tuber harvesting machines  0  A  0  0  0  0  0  
8433.59.00  – – Other 0  A  0  0  0  0  0  
8433.60  –  Machines for cleaning, sorting or grading eggs, fruit or other 
agricultural produce:  
8433.60.10  – – Functioning with the electronic colour grading principle  10  E  10  10  10  10  10  
8433.60.90  – – Other 0  A  0  0  0  0  0  
8433.90.00  –  Parts  0  A  0  0  0  0  0  
84.34  MILKING MACHINES AND DAIRY MACHINERY
EN 1174 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8434.10.00  –  Milking machines  0  A  0  0  0  0  0  
8434.20.00  –  Dairy machinery  0  A  0  0  0  0  0  
8434.90.00  –  Parts  0  A  0  0  0  0  0  
84.35  PRESSES, CRUSHERS AND SIMILAR MACHINERY USED IN 
THE MANUFACTURE OF WINE, CIDER, FRUIT JUICES OR 
SIMILAR BEVERAGES  
8435.10.00  –  Machinery and apparatus  0  A  0  0  0  0  0  
8435.90.00  –  Parts  0  A  0  0  0  0  0  
84.36  OTHER AGRICULTURAL, HORTICULTURAL, FORESTRY, 
POULTRY KEEPING OR BEE-KEEPING MACHINERY, 
INCLUDING GERMINATION PLANT FITTED WITH MECH ­
ANICAL OR THERMAL EQUIPMENT; POULTRY INCUBATORS 
AND BROODERS  
8436.10.00  –  Machinery for preparing animal feedingstuffs  0  A  0  0  0  0  0  
8436.2  –  Poultry-keeping machinery; poultry incubators and brooders  
8436.21.00  – – Poultry incubators and brooders  0  A  0  0  0  0  0  
8436.29.00  – – Other 0  A  0  0  0  0  0  
8436.80.00  –  Other machines and appliances  0  A  0  0  0  0  0  
8436.9  –  Parts:  
8436.91.00  – – Of poultry-keeping machinery and apparatus  0  A  0  0  0  0  0  
8436.99.00  – – Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1175
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
84.37  MACHINES FOR CLEANING, SORTING OR GRADING SEED, 
GRAIN OR DRIED LEGUMINOUS VEGETABLES; MACHINERY 
USED IN THE MILLING INDUSTRY OR FOR THE WORKING 
OF CEREALS OR DRIED LEGUMINOUS VEGETABLES, OTHER 
THAN FARM-TYPE MACHINERY  
8437.10  –  Machines for cleaning, sorting or grading seed, grain or dried 
leguminous vegetables:  
8437.10.10  – – Cyclone separators and revolving machines for cleaning and 
grading grain  10 E  10  10  10  10  10  
8437.10.90  – – Other 0  A  0  0  0  0  0  
8437.80  –  Other machinery and appliances:  
8437.80.10  – – Hammer type crushing and grinding machines for cereals  10  E  10  10  10  10  10  
8437.80.20  – – Grain mixing machines  10  E  10  10  10  10  10  
8437.80.90  – – Other 0  A  0  0  0  0  0  
8437.90.00  –  Parts  0  A  0  0  0  0  0  
84.38  MACHINERY, NOT SPECIFIED OR INCLUDED ELSEWHERE IN 
THIS CHAPTER, FOR THE INDUSTRIAL PREPARATION OR 
MANUFACTURE OF FOOD OR DRINK, OTHER THAN 
MACHINERY FOR THE EXTRACTION OR PREPARATION OF 
ANIMAL FAT OR FIXED VEGETABLE FATS OR OILS  
8438.10.00  –  Bakery machinery and machinery for the manufacture of 
macaroni, spaghetti or similar products  0 A  0  0  0  0  0  
8438.20.00  –  Machinery for the manufacture of confectionery, cocoa or 
chocolate  0 A  0  0  0  0  0  
8438.30.00  –  Machinery for sugar manufacture  0  A  0  0  0  0  0  
8438.40.00  –  Brewery machinery  0  A  0  0  0  0  0
EN 1176 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8438.50.00  –  Machinery for the preparation of meat or poultry  0  A  0  0  0  0  0  
8438.60  –  Machinery for the preparation of fruit or vegetables:  
8438.60.10  – – Fruit pulpers  10  E  10  10  10  10  10  
8438.60.90  – – Other 0  A  0  0  0  0  0  
8438.80.00  –  Other machines and appliances  0  A  0  0  0  0  0  
8438.90.00  –  Parts  0  A  0  0  0  0  0  
84.39  MACHINERY FOR MAKING PULP OF FIBROUS CELLULOSIC 
MATERIAL OR FOR MAKING OR FINISHING PAPER OR 
PAPERBOARD  
8439.10.00  –  Machinery for making pulp of fibrous cellulosic material  0  A  0  0  0  0  0  
8439.20.00  –  Machinery for making paper or paperboard  0  A  0  0  0  0  0  
8439.30.00  –  Machinery for finishing paper or paperboard  0  A  0  0  0  0  0  
8439.9  –  Parts:  
8439.91.00  – – Of machinery for making pulp of fibrous cellulosic material  0  A  0  0  0  0  0  
8439.99.00  – – Other 0  A  0  0  0  0  0  
84.40  BOOK-BINDING MACHINERY, INCLUDING BOOK-SEWING 
MACHINES  
8440.10.00  –  Machinery and apparatus  0  A  0  0  0  0  0  
8440.90.00  –  Parts  0  A  0  0  0  0  0  
84.41  OTHER MACHINES FOR WORKING PAPER PULP, PAPER OR 
PAPERBOARD, INCLUDING CUTTING MACHINES OF ALL 
KINDS 
8441.10.00  –  Cutting machines  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1177
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8441.20.00  –  Machines for making bags, sacks or envelopes  0  A  0  0  0  0  0  
8441.30.00  –  Machines for making boxes, tubes, drums or similar 
containers, other than by moulding  0 A  0  0  0  0  0  
8441.40.00  –  Machines for moulding articles in paper pulp, paper or paper ­
board 0 A  0  0  0  0  0  
8441.80.00  –  Other machines and appliances  0  A  0  0  0  0  0  
8441.90.00  –  Parts  0  A  0  0  0  0  0  
84.42  MACHINERY, APPARATUS AND EQUIPMENT (OTHER THAN 
THE MACHINE -TOOLS OF HEADINGS 84.56 TO 84.65), FOR 
TYPEFOUNDING OR TYPE-SETTING, FOR PREPARING OR 
MAKING PRINTING BLOCKS, PLATES, CYLINDERS AND 
OTHER PRINTING COMPONENTS; PLATES, CYLINDERS 
AND OTHER PRINTING COMPONENTS; BLOCKS, PLATES, 
CYLINDERS AND LITHOGRAPHIC STONES, PREPARED FOR 
PRINTING PURPOSES (FOR EXAMPLE, PLANED, GRAINED OR 
POLISHED)  
8442.30  –  Machinery, apparatus and equipment:  
8442.30.10  – – Phototype-setting and composing machines  0  A  0  0  0  0  0  
8442.30.20  – – Machinery, apparatus and equipment for type-setting or 
composing by other processes, with or without founding 
devices  0 A  0  0  0  0  0  
8442.30.90  – – Other 0  A  0  0  0  0  0  
8442.40.00  –  Parts of these machines, apparatus or equipment  0  A  0  0  0  0  0  
8442.50.00  –  Printing blocks, plates, cylinders and other printing 
components; blocks, plates, cylinders and lithographic 
stones, prepared for printing purposes (for example, planed, 
grained or polished)  0 A  0  0  0  0  0
EN 1178 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
84.43  PRINTING MACHINERY USED FOR PRINTING BY MEANS OF 
PLATES, CYLINDERS AND OTHER PRINTING COMPONENTS 
OF HEADING 84.42; OTHER PRINTERS, COPYING MACHINES 
AND FACSIMILE MACHINES, WHETHER OR NOT COMBINED 
PARTS AND ACCESSORIES  
8443.1  –  Printing machinery used for printing by means of plates, 
cylinders and other printing components of heading 84.42:  
8443.11.00  – – Offset printing machinery, reel fed  0  A  0  0  0  0  0  
8443.12.00  – – Office machines and equipment for offset printing, sheet-fed, 
office type (using sheets not exceeding 22 cm x 36 cm, 
unfolded)  0 A  0  0  0  0  0  
8443.13.00  – – Other offset printing machines and apparatus  0  A  0  0  0  0  0  
8443.14.00  – – Letterpress printing machinery, reel fed, excluding flex ­
ographic printing  0 A  0  0  0  0  0  
8443.15.00  – – Letterpress printing machinery, other than reel fed, excluding 
flexographic printing  0 A  0  0  0  0  0  
8443.16.00  – – Flexographic printing machinery  0  A  0  0  0  0  0  
8443.17.00  – – Gravure printing machinery  0  A  0  0  0  0  0  
8443.19.00  – – Other 0  A  0  0  0  0  0  
8443.3  –  Other printing machines, copying machines and facsimile 
machines, whether or not combined:  
8443.31.00  – – Machines which perform two or more of the following 
functions: Printing, copying or faxing, capable of connecting 
to an automatic data-processing machine or to a network  0 A  0  0  0  0  0  
8443.32.00  – – Other, capable of connecting to an automatic data- 
processing machine or to a network  0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1179
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8443.39.00  – – Other 0  A  0  0  0  0  0  
8443.9  –  Parts and accessories:  
8443.91.00  – – Parts and accessories of printing machinery used for printing 
by means of plates, cylinders and other printing components 
of heading 84.42  0 A  0  0  0  0  0  
8443.99.00  – – Other 0  A  0  0  0  0  0  
8444.00.00  MACHINES FOR EXTRUDING, DRAWING, TEXTURING OR 
CUTTING MAN-MADE TEXTILE MATERIALS  0 A  0  0  0  0  0  
84.45  MACHINES FOR PREPARING TEXTILE FIBRES; SPINNING, 
DOUBLING OR TWISTING MACHINES AND OTHER 
MACHINERY FOR PRODUCING TEXTILE YARNS; TEXTILE 
REELING OR WINDING (INCLUDING WEFTWINDING) 
MACHINES AND MACHINES FOR PREPARING TEXTILE 
YARNS FOR USE ON THE MACHINES OF HEADINGS 84.46 
OR 84.47  
8445.1  –  Machines for preparing textile fibres:  
8445.11.00  – – Carding machines  0  A  0  0  0  0  0  
8445.12.00  – – Combing machines  0  A  0  0  0  0  0  
8445.13.00  – – Drawing or roving machines  0  A  0  0  0  0  0  
8445.19.00  – – Other 0  A  0  0  0  0  0  
8445.20.00  –  Textile spinning machines  0  A  0  0  0  0  0  
8445.30.00  –  Textile doubling or twisting machines  0  A  0  0  0  0  0  
8445.40.00  –  Textile winding (including weft-winding) or reeling machines  0  A  0  0  0  0  0  
8445.90.00  –  Other 0  A  0  0  0  0  0
EN 1180 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
84.46  WEAVING MACHINES (LOOMS)  
8446.10.00  –  For weaving fabrics of a width not exceeding 30 cm  0  A  0  0  0  0  0  
8446.2  –  For weaving fabrics of a width exceeding 30 cm, shuttle type:  
8446.21.00  – – Power looms  0  A  0  0  0  0  0  
8446.29.00  – – Other 0  A  0  0  0  0  0  
8446.30.00  –  For weaving fabrics of a width exceeding 30 cm, shuttleless 
type 0 A  0  0  0  0  0  
84.47  KNITTING MACHINES, STITCH-BONDING MACHINES AND 
MACHINES FOR MAKING GIMPED YARN, TULLE, LACE, 
EMBROIDERY, TRIMMINGS, BRAID OR NET AND 
MACHINES FOR TUFTING  
8447.1  –  Circular knitting machines:  
8447.11.00  – – With cylinder diameter not exceeding 165 mm  0  A  0  0  0  0  0  
8447.12.00  – – With cylinder diameter exceeding 165 mm  0  A  0  0  0  0  0  
8447.20.00  –  Flat knitting machines; stitch-bonding machines  0  A  0  0  0  0  0  
8447.90.00  –  Other 0  A  0  0  0  0  0  
84.48  MACHINES AND AUXILIARY MACHINERY FOR MACHINES 
OF HEADINGS 84.44, 84.45, 84.46 OR 84.47 (FOR 
EXAMPLE: DOBBIES, JACQUARDS, AUTOMATIC STOP 
MOTIONS, SHUTTLE CHANGING MECHANISMS); PARTS 
AND ACCESORIRS SUITABLE FOR USE SOELELY OR PRIN ­
CIPALLY WITH THE MACHINES OF THIS HEADING OR OF 
SUBJEADINGS 84.44, 84.45, 84.46 OR 84.47 (FOR EXAMPLE: 
SPINDLES AND SPINDLE FLYERS, CARD CLOTHING, COMBS, 
EXTRUDING NIPPLES, SHUTTLES, HEALDS AND HEALD- 
FRAMES, HOSIERY NEEDLES)
EN 15.12.2012 Official Journal of the European Union 1181
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8448.1  –  Auxiliary machinery for machines of heading 84.44, 84.45, 
84.46 or 84.47:  
8448.11.00  – – Dobbies and jacquards; card reducing, punching and copying 
machines; assembling machines for use therewith  0 A  0  0  0  0  0  
8448.19.00  – – Other 0  A  0  0  0  0  0  
8448.20.00  –  Parts and accessories of machines of heading 84.44 or of their 
auxiliary machinery  0 A  0  0  0  0  0  
8448.3  –  Parts and accessories of machines of heading 84.45 or of their 
auxiliary machinery:  
8448.31.00  – – Card clothing  0  A  0  0  0  0  0  
8448.32.00  – – Of machines for preparing textile fibres, other than card 
clothing  0 A  0  0  0  0  0  
8448.33.00  – – Spindles, spindle flyers, spinning rings and ring travellers  0  A  0  0  0  0  0  
8448.39.00  – – Other 0  A  0  0  0  0  0  
8448.4  –  Parts and accessories of weaving machines (looms) or of their 
auxiliary machinery:  
8448.42.00  – – Reeds for looms, healds and heald-frames  0  A  0  0  0  0  0  
8448.49  – – Other: 
8448.49.10  – – – Shuttles  0  A  0  0  0  0  0  
8448.49.90  – – – Other 0  A  0  0  0  0  0  
8448.5  –  Parts and accessories of machines of heading 84.47 or of their 
auxiliary machinery:  
8448.51.00  – – Sinkers, needles and other articles used in forming stitches  0  A  0  0  0  0  0  
8448.59.00  – – Other 0  A  0  0  0  0  0
EN 1182 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8449.00.00  MACHINERY FOR THE MANUFACTURE OR FINISHING OF 
FELT OR NONWOVENS IN THE PIECE OR IN SHAPES, 
INCLUDING MACHINERY FOR MAKING FELT HATS; 
BLOCKS FOR MAKING HATS  0 A  0  0  0  0  0  
84.50  WASHING MACHINES, INCLUDING MACHINES WITH DRYER 
DEVICE  
8450.1  –  Machines, each of a dry linen capacity not exceeding 10 kg:  
8450.11.00  – – Fully automatic machines  15  E  15  15  15  15  15  
8450.12.00  – – Other machines, with built-in centrifugal dryer  15  E  15  15  15  15  15  
8450.19.00  – – Other 15  E  15  15  15  15  15  
8450.20.00  –  Machines, each of a dry linen capacity exceeding 10 kg  0  A  0  0  0  0  0  
8450.90.00  –  Parts  0  A  0  0  0  0  0  
84.51  MACHINERY (OTHER THAN MACHINES OF HEADING 84.50) 
FOR WASHING, CLEANING, WRINGING, DRYING, IRONING, 
PRESSING (INCLUDING FUSING PRESSES), BLEACHING, 
DYEING, DRESSING, FINISHING, COATING OR IMPREG ­
NATING TEXTILE YARNS, FABRICS OR MADE UP TEXTILE 
ARTICLES AND MACHINES FOR APPLYING THE PASTE TO 
THE BASE FABRIC OR OTHER SUPPORT USED IN THE 
MANUFACTURE OF FLOOR COVERINGS SUCH AS 
LINOLEUM; MACHINES FOR REELING, UNREELING, 
FOLDING, CUTTING OR PINKING TEXTILE FABRICS  
8451.10.00  –  Dry-cleaning machines  0  A  0  0  0  0  0  
8451.2  –  Drying machines:  
8451.21.00  – – Each of a dry linen capacity not exceeding 10 kg  15  E  15  15  15  15  15  
8451.29.00  – – Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1183
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8451.30.00  –  Ironing machines and presses, including fusing presses  0  A  0  0  0  0  0  
8451.40.00  –  Washing, bleaching or dyeing machines  0  A  0  0  0  0  0  
8451.50.00  –  Machines for reeling, unreeling, folding, cutting or pinking 
textile fabrics  0 A  0  0  0  0  0  
8451.80.00  –  Other machines and appliances  0  A  0  0  0  0  0  
8451.90.00  –  Parts  0  A  0  0  0  0  0  
84.52  SEWING MACHINES, OTHER THAN BOOK-SEWING 
MACHINES OF HEADING 84.40; FURNITURE, BASES AND 
COVERS SPECIALLY DESIGNED FOR SEWING MACHINES; 
SEWING MACHINE NEEDLES  
8452.10.00  –  Sewing machines of the household type  0  A  0  0  0  0  0  
8452.2  –  Other sewing machines:  
8452.21.00  – – Automatic units  0  A  0  0  0  0  0  
8452.29.00  – – Other 0  A  0  0  0  0  0  
8452.30.00  –  Sewing machine needles  0  A  0  0  0  0  0  
8452.40.00  –  Furniture, bases and covers for sewing machines and parts 
thereof 15 E  15  15  15  15  15  
8452.90.00  –  Other parts of sewing machines  0  A  0  0  0  0  0  
84.53  MACHINERY FOR PREPARING, TANNING OR WORKING 
HIDES, SKINS OR LEATHER OR FOR MAKING OR 
REPAIRING FOOTWEAR OR OTHER ARTICLES OF HIDES, 
SKINS OR LEATHER, OTHER THAN SEWING MACHINES  
8453.10.00  –  Machinery for preparing, tanning or working hides, skins or 
leather  0 A  0  0  0  0  0
EN 1184 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8453.20.00  –  Machinery for making or repairing footwear  0  A  0  0  0  0  0  
8453.80.00  –  Other machines and appliances  0  A  0  0  0  0  0  
8453.90.00  –  Parts  0  A  0  0  0  0  0  
84.54  CONVERTERS, LADLES, INGOT MOULDS AND CASTING 
MACHINES, OF A KIND USED IN METALLURGY OR IN 
METAL FOUNDRIES  
8454.10.00  –  Converters  0  A  0  0  0  0  0  
8454.20.00  –  Ingot moulds and ladles  0  A  0  0  0  0  0  
8454.30.00  –  Casting machines  0  A  0  0  0  0  0  
8454.90.00  –  Parts  0  A  0  0  0  0  0  
84.55  METAL-ROLLING MILLS AND ROLLS THEREFOR  
8455.10.00  –  Tube mills  0  A  0  0  0  0  0  
8455.2  –  Other rolling mills  
8455.21.00  – – For hot rolling or combination hot and cold rolling  0  A  0  0  0  0  0  
8455.22.00  – – For cold rolling  0  A  0  0  0  0  0  
8455.30.00  –  Rolls for rolling mills  0  A  0  0  0  0  0  
8455.90.00  –  Other parts  0  A  0  0  0  0  0  
84.56  MACHINE-TOOLS FOR WORKING ANY MATERIAL BY 
REMOVAL OF MATERIAL, BY LASER OR OTHER LIGHT OR 
PHOTON BEAM, ULTRASONIC, ELECTRO-DISCHARGE, 
ELECTRO-CHEMICAL, ELECTRON BEAM, IONIC-BEAM OR 
PLASMA ARC PROCESSES
EN 15.12.2012 Official Journal of the European Union 1185
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8456.10.00  –  Operated by laser or other light or photon beam processes  0  A  0  0  0  0  0  
8456.20.00  –  Operated by ultrasonic processes  0  A  0  0  0  0  0  
8456.30.00  –  Operated by electro-discharge processes  0  A  0  0  0  0  0  
8456.90.00  –  Other 0  A  0  0  0  0  0  
84.57  MACHINING CENTERS, UNIT CONSTRUCTION MACHINES 
(SINGLE STATION) AND MULTI-STATION TRANSFER 
MACHINES, FOR WORKING METAL  
8457.10.00  –  Machining centres  0  A  0  0  0  0  0  
8457.20.00  –  Single-station machines  0  A  0  0  0  0  0  
8457.30.00  –  Multi-station machines  0  A  0  0  0  0  0  
84.58  LATHES (INCLUDING TURNING CENTERS) FOR REMOVING 
METAL 
8458.1  –  Horizontal lathes:  
8458.11.00  – – Numerically controlled  0  A  0  0  0  0  0  
8458.19.00  – – Other 0  A  0  0  0  0  0  
8458.9  –  Other lathes: 
8458.91.00  – – Numerically controlled  0  A  0  0  0  0  0  
8458.99.00  – – Other 0  A  0  0  0  0  0  
84.59  MACHINE-TOOLS (INCLUDING WAY-TYPE UNIT HEAD 
MACHINES) FOR DRILLING, BORING, MILLING, 
THREADING OR TAPPING BY REMOVING METAL, OTHER 
THAN LATHES (INCLUDING TURNING CENTRES) OF 
HEADING 84.58
EN 1186 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8459.10.00  –  Way-type unit head machines  0  A  0  0  0  0  0  
8459.2  –  Other drilling machines:  
8459.21.00  – – Numerically controlled  0  A  0  0  0  0  0  
8459.29.00  – – Other 0  A  0  0  0  0  0  
8459.3  –  Other boring-milling machines:  
8459.31.00  – – Numerically controlled  0  A  0  0  0  0  0  
8459.39.00  – – Other 0  A  0  0  0  0  0  
8459.40.00  –  Other boring machines  0  A  0  0  0  0  0  
8459.5  –  Milling machines, knee-type:  
8459.51.00  – – Numerically controlled  0  A  0  0  0  0  0  
8459.59.00  – – Other 0  A  0  0  0  0  0  
8459.6  –  Other milling machines:  
8459.61.00  – – Numerically controlled  0  A  0  0  0  0  0  
8459.69.00  – – Other 0  A  0  0  0  0  0  
8459.70.00  –  Other threading or tapping machines  0  A  0  0  0  0  0  
84.60  MACHINE-TOOLS FOR DEBURRING, SHARPENING, 
GRINDING, HONING, LAPPING, POLISHING OR 
OTHERWISE FINISHING METAL OR CERMETS BY MEANS 
OF GRINDING STONES, ABRASIVES OR POLISHING 
PRODUCTS, OTHER THAN GEAR CUTTING, GEAR 
GRINDING OR GEAR FINISHING MACHINES OF HEADING 
84.61
EN 15.12.2012 Official Journal of the European Union 1187
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8460.1  –  Flat-surface grinding machines, in which the positioning in 
any one axis can be set up to an accuracy of at least 
0,01 mm:  
8460.11.00  – – Numerically controlled  0  A  0  0  0  0  0  
8460.19.00  – – Other 0  A  0  0  0  0  0  
8460.2  –  Other grinding machines, in which the positioning in any one 
axis can be set up to an accuracy of at least 0,01 mm:  
8460.21.00  – – Numerically controlled  0  A  0  0  0  0  0  
8460.29.00  – – Other 0  A  0  0  0  0  0  
8460.3  –  Sharpening machines:  
8460.31.00  – – Numerically controlled  0  A  0  0  0  0  0  
8460.39.00  – – Other 0  A  0  0  0  0  0  
8460.40.00  –  Honing or lapping machines  0  A  0  0  0  0  0  
8460.90.00  –  Other 0  A  0  0  0  0  0  
84.61  MACHINE-TOOLS FOR PLANING, SHAPING, SLOTTING, 
BROACHING, GEAR CUTTING, GEAR GRINDING OR GEAR 
FINISHING, SAWING, CUTTING-OFF AND OTHER MACHINE 
TOOLS WORKING BY REMOVING METAL OR CERMETS, 
NOT ELSEWHERE SPECIFIED OR INCLUDED  
8461.20.00  –  Shaping or slotting machines  0  A  0  0  0  0  0  
8461.30.00  –  Broaching machines  0  A  0  0  0  0  0  
8461.40.00  –  Gear-cutting, gear-grinding or gear-finishing machines  0  A  0  0  0  0  0  
8461.50.00  –  Sawing or cutting-off machines  0  A  0  0  0  0  0  
8461.90.00  –  Other 0  A  0  0  0  0  0
EN 1188 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
84.62  MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING 
METAL BY FORGING, HAMMERING OR DIE-STAMPING; 
MACHINE-TOOLS (INCLUDING PRESSES) FOR WORKING 
METAL BY BENDING, FOLDING, STRAIGHTENING, FLAT ­
TENING, SHEARING, PUNCHING OR NOTCHING; PRESSES 
FOR WORKING METAL OR METAL CARBIDES, NOT 
SPECIFIED ABOVE  
8462.10.00  –  Forging or die-stamping machines (including presses) and 
other hammer machines  0 A  0  0  0  0  0  
8462.2  –  Bending, folding, straightening or flattening machines 
(including presses):  
8462.21.00  – – Numerically controlled  0  A  0  0  0  0  0  
8462.29.00  – – Other 0  A  0  0  0  0  0  
8462.3  –  Shearing machines (including presses), other than combined 
punching and shearing machines:  
8462.31.00  – – Numerically controlled  0  A  0  0  0  0  0  
8462.39.00  – – Other 0  A  0  0  0  0  0  
8462.4  –  Punching or notching machines (including presses), including 
combined punching and shearing machines:  
8462.41.00  – – Numerically controlled  0  A  0  0  0  0  0  
8462.49.00  – – Other 0  A  0  0  0  0  0  
8462.9  –  Other: 
8462.91.00  – – Hydraulic presses  0  A  0  0  0  0  0  
8462.99.00  – – Other 0  A  0  0  0  0  0  
84.63  OTHER MACHINE-TOOLS FOR WORKING METAL OR 
CERMETS, WITHOUT REMOVING MATERIAL
EN 15.12.2012 Official Journal of the European Union 1189
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8463.10.00  –  Drawbenches for bars, tubes, profiles, wire or the like  0  A  0  0  0  0  0  
8463.20.00  –  Thread-rolling machines  0  A  0  0  0  0  0  
8463.30.00  –  Machines for working wire  0  A  0  0  0  0  0  
8463.90.00  –  Other 0  A  0  0  0  0  0  
84.64  MACHINE-TOOLS FOR WORKING STONE, CERAMICS, 
CONCRETE, ASBESTOS-CEMENT OR LIKE MINERAL 
MATERIALS OR FOR COLD WORKING GLASS  
8464.10.00  –  Sawing machines  0  A  0  0  0  0  0  
8464.20.00  –  Grinding or polishing machines  0  A  0  0  0  0  0  
8464.90.00  –  Other 0  A  0  0  0  0  0  
84.65  MACHINE-TOOLS (INCLUDING MACHINES FOR NAILING, 
STAPLING, GLUING OR OTHERWISE ASSEMBLING) FOR 
WORKING WOOD, CORK, BONE, HARD RUBBER, HARD 
PLASTICS OR SIMILAR HARD MATERIALS  
8465.10.00  –  Machines which can carry out different types of machining 
operations without tool change between such operations  0 A  0  0  0  0  0  
8465.9  –  Other: 
8465.91.00  – – Sawing machines  0  A  0  0  0  0  0  
8465.92.00  – – Planing machines; milling or moulding machines  0  A  0  0  0  0  0  
8465.93.00  – – Grinding, sanding or polishing machines  0  A  0  0  0  0  0  
8465.94.00  – – Bending or assembling machines  0  A  0  0  0  0  0  
8465.95.00  – – Drilling or morticing machines  0  A  0  0  0  0  0  
8465.96.00  – – Splitting, slicing or paring machines  0  A  0  0  0  0  0
EN 1190 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8465.99.00  – – Other 0  A  0  0  0  0  0  
84.66  PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR 
PRINCIPALLY WITH THE MACHINES OF HEADINGS 84.56 
TO 84.65, INCLUDING WORK OR TOOL HOLDERS, SELF- 
OPENING DIEHEADS, DIVIDING HEADS AND OTHER 
SPECIAL ATTACHMENTS FOR MACHINE-TOOLS; TOOL 
HOLDERS FOR ANY TYPE OF TOOL FOR WORKING IN 
THE HAND  
8466.10.00  –  Tool holders and self-opening dieheads  0  A  0  0  0  0  0  
8466.20.00  –  Work holders  0  A  0  0  0  0  0  
8466.30.00  –  Dividing heads and other special attachments for machine- 
tools 0 A  0  0  0  0  0  
8466.9  –  Other: 
8466.91.00  – – For machines of heading 84.64  0  A  0  0  0  0  0  
8466.92.00  – – For machines of heading 84.65  0  A  0  0  0  0  0  
8466.93.00  – – For machines of headings 84.56 to 84.61  0  A  0  0  0  0  0  
8466.94.00  – – For machines of heading 84.62 or 84.63  0  A  0  0  0  0  0  
84.67  TOOLS FOR WORKING IN THE HAND, PNEUMATIC, 
HYDRAULIC OR WITH SELF-CONTAINED ELECTRIC OR 
NON-ELECTRIC MOTOR  
8467.1  –  Pneumatic:  
8467.11.00  – – Rotary type (including combined rotary-percussion)  0  A  0  0  0  0  0  
8467.19.00  – – Other 0  A  0  0  0  0  0  
8467.2  –  With self-contained electric motor:
EN 15.12.2012 Official Journal of the European Union 1191
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8467.21.00  – – Drills of all kinds, including rotary drills  0  A  0  0  0  0  0  
8467.22.00  – – Saws, including cut-off saws  0  A  0  0  0  0  0  
8467.29.00  – – Other 0  A  0  0  0  0  0  
8467.8  –  Other tools: 
8467.81.00  – – Chainsaws  0  A  0  0  0  0  0  
8467.89.00  – – Other 0  A  0  0  0  0  0  
8467.9  –  Parts:  
8467.91.00  – – Of chainsaws  0  A  0  0  0  0  0  
8467.92.00  – – Of pneumatic tools  0  A  0  0  0  0  0  
8467.99.00  – – Other 0  A  0  0  0  0  0  
84.68  MACHINES AND APPARATUS FOR SOLDERING, BRAZING 
OR WELDING, WHETHER OR NOT CAPABLE OF CUTTING, 
OTHER THAN THOSE OF HEADING 85.15; GAS-OPERATED 
MACHINERY AND APPARATUS FOR SURFACE TEMPERING  
8468.10.00  –  Hand-held blowtorch  0  A  0  0  0  0  0  
8468.20.00  –  Other gas-operated machinery and apparatus  0  A  0  0  0  0  0  
8468.80.00  –  Other machines and appliances  0  A  0  0  0  0  0  
8468.90.00  –  Parts  0  A  0  0  0  0  0  
84.69  TYPEWRITERS, EXCLUDING PRINTERS OF HEADING 84.43; 
WORD-PROCESSING MACHINES  
8469.00.1  –  Automatic typewriters and word-processing machines:
EN 1192 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8469.00.11  – – Word-processing machines  0  A  0  0  0  0  0  
8469.00.12  – – Automatic typewriters  0  A  0  0  0  0  0  
8469.00.20  –  Other typewriters, electric  0  A  0  0  0  0  0  
8469.00.30  –  Other typewriters, non-electric  0  A  0  0  0  0  0  
84.70  CALCULATING MACHINES AND POCKET-SIZE DATA 
RECORDING, REPRODUCING AND DISPLAYING MACHINES 
WITH CALCULATING FUNCTIONS; ACCOUNTING 
MACHINES, POSTAGE-FRANKING MACHINES, TICKET- 
ISSUING MACHINES AND SIMILAR MACHINES, INCOR ­
PORATING A CALCULATING DEVICE; CASH REGISTERS  
8470.10.00  –  Electronic calculators capable of operation without an external 
source of electric power and pocket-size data-recording, repro ­
ducing and displaying machines with calculating functions  0 A  0  0  0  0  0  
8470.2  –  Other electronic calculating machines:  
8470.21.00  – – Incorporating a printing device  0  A  0  0  0  0  0  
8470.29.00  – – Other 0  A  0  0  0  0  0  
8470.30.00  –  Other calculating machines  0  A  0  0  0  0  0  
8470.50.00  –  Cash registers  0  A  0  0  0  0  0  
8470.90.00  –  Other 0  A  0  0  0  0  0  
84.71  AUTOMATIC DATA-PROCESSING MACHINES AND UNITS 
THEREOF; MAGNETIC OR OPTICAL READERS, MACHINES 
FOR TRANSCRIBING DATA ONTO DATA MEDIA IN 
CODED FORM AND MACHINES FOR PROCESSING SUCH 
DATA, NOT ELSEWHERE SPECIFIED OR INCLUDED
EN 15.12.2012 Official Journal of the European Union 1193
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8471.30.00  –  Automatic data-processing machines  0  A  0  0  0  0  0  
Portable automatic data-processing machines, weighing not 
more than 10 kg, consisting of at least a central processing 
unit, a keyboard and a display  
8471.4  –  Other automatic data-processing machines:  
8471.41.00  – – Comprising in the same housing at least a central processing 
unit and an input and output unit, whether or not combined  0 A  0  0  0  0  0  
8471.49.00  – – Other, presented in the form of systems  0  A  0  0  0  0  0  
8471.50.00  –  Processing units other than those of subheading 8471.41 or 
8471.49, whether or not containing in the same housing one 
or two of the following types of unit: storage unit, input unit, 
output unit  0 A  0  0  0  0  0  
8471.60.00  –  Input or output units, whether or not containing storage units 
in the same housing  0 A  0  0  0  0  0  
8471.70.00  –  Storage units  0  A  0  0  0  0  0  
8471.80.00  –  Other units of automatic data processing machines  0  A  0  0  0  0  0  
8471.90.00  –  Other 0  A  0  0  0  0  0  
84.72  OTHER OFFICE MACHINES AND EQUIPMENT (FOR 
EXAMPLE: HECTOGRAPH OR STENCIL DUPLICATING 
MACHINES, ADDRESSING MACHINES, AUTOMATIC 
BANKNOTE DISPENSERS, COIN-SORTING MACHINES, 
COIN-COUNTING OR COIN-WRAPPING MACHINES, 
PENCIL-SHARPENING MACHINES, PERFORATING OR 
STAPLING MACHINES)  
8472.10.00  –  Copy machines, including mimeographs  0  A  0  0  0  0  0
EN 1194 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8472.30.00  –  Machines for sorting or folding mail or for inserting mail in 
envelopes or bands, machines for opening, closing or sealing 
mail and machines for affixing or cancelling postage stamps  0 A  0  0  0  0  0  
8472.90  –  Other: 
8472.90.10  – – Addressing machines and address plate embossing machines, 
other than those of subheading 8443.39  0 A  0  0  0  0  0  
8472.90.90  – – Other 0  A  0  0  0  0  0  
84.73  PARTS AND ACCESSORIES (OTHER THAN COVERS, 
CARRYING CASES AND THE LIKE) SUITABLE FOR USE 
SOLELY OR PRINCIPALLY WITH MACHINES OF HEADINGS 
84.69 TO 84.72  
8473.10.00  –  Parts and accessories of the machines of heading 84.69  0  A  0  0  0  0  0  
8473.2  –  Parts and accessories of the machines of heading 84.70:  
8473.21.00  – – Of the electronic calculating machines of subheading 
8470.10, 8470.21 or 8470.29  0 A  0  0  0  0  0  
8473.29.00  – – Other 0  A  0  0  0  0  0  
8473.30.00  –  Parts and accessories of the machines of heading 84.71  0  A  0  0  0  0  0  
8473.40.00  –  Parts and accessories of the machines of heading 84.72  0  A  0  0  0  0  0  
8473.50.00  –  Parts and accessories equally suitable for use with machines of 
two or more of the headings 84.69 to 84.72  0 A  0  0  0  0  0  
84.74  MACHINERY FOR SORTING, SCREENING, SEPARATING, 
WASHING CRUSHING, GRINDING, MIXING OR KNEADING 
EARTH, STONE, ORES OR OTHER MINERAL SUBSTANCES, 
IN SOLID (INCLUDING POWDER OR PASTE) FORM; 
SHAPING OR MOULDING SOLID MINERAL FUELS, 
CERAMIC PASTE, UNHARDENED CEMENTS, PLASTERING 
MATERIALS OR OTHER MINERAL PRODUCTS IN POWDER 
OR PASTE FORM; MACHINES FOR FORMING FOUNDRY 
MOLDS OF SAND
EN 15.12.2012 Official Journal of the European Union 1195
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8474.10.00  –  Sorting, screening, separating or washing machines  0  A  0  0  0  0  0  
8474.20.00  –  Crushing or grinding machines  0  A  0  0  0  0  0  
8474.3  –  Mixing or kneading machines:  
8474.31  – – Concrete or mortar mixers:  
8474.31.10  – – – Of a capacity not exceeding 0,36 m3 10 E  10  10  10  10  10  
8474.31.90  – – – Other 0  A  0  0  0  0  0  
8474.32.00  – – Machinery for mixing mineral substances with bitumen  0  A  0  0  0  0  0  
8474.39.00  – – Other 0  A  0  0  0  0  0  
8474.80  –  Other machines and appliances:  
8474.80.10  – – Machines for making concrete blocks  0  A  0  0  0  0  0  
8474.80.90  – – Other 0  A  0  0  0  0  0  
8474.90.00  –  Parts  0  A  0  0  0  0  0  
84.75  MACHINES FOR ASSEMBLING ELECTRIC OR ELECTRONIC 
LAMPS, TUBES OR VALVES OR FLASHBULBS, IN GLASS 
ENVELOPES; MACHINES FOR MANUFACTURING OR HOT 
WORKING GLASS OR GLASSWARE  
8475.10.00  –  Machines for assembling electric or electronic lamps, tubes or 
valves or flashbulbs, in glass envelopes  0 A  0  0  0  0  0  
8475.2  –  Machines for manufacturing or hot working glass or glass ­
ware: 
8475.21.00  – – Machines for making optical fibres and preforms thereof  0  A  0  0  0  0  0
EN 1196 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8475.29.00  – – Other 0  A  0  0  0  0  0  
8475.90.00  –  Parts  0  A  0  0  0  0  0  
84.76  AUTOMATIC GOODS-VENDING MACHINES (FOR EXAMPLE: 
POSTAGE STAMP, CIGARETTE, FOOD OR BEVERAGE 
MACHINES), INCLUDING MONEY-CHANGING MACHINES  
8476.2  –  Automatic beverage-vending machines:  
8476.21.00  – – Incorporating heating or refrigerating devices  15  E  15  15  15  15  15  
8476.29.00  – – Other 15  E  15  15  15  15  15  
8476.8  –  Other: 
8476.81.00  – – Incorporating heating or refrigerating devices  15  E  15  15  15  15  15  
8476.89.00  – – Other 15  E  15  15  15  15  15  
8476.90.00  –  Parts  0  A  0  0  0  0  0  
84.77  MACHINERY FOR WORKING RUBBER OR PLASTICS OR FOR 
THE MANUFACTURE OF PRODUCTS FROM THESE 
MATERIALS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN 
THIS CHAPTER  
8477.10.00  –  Injection-moulding machines  0  A  0  0  0  0  0  
8477.20.00  –  Extruders  0  A  0  0  0  0  0  
8477.30.00  –  Blow-moulding machines  0  A  0  0  0  0  0  
8477.40.00  –  Vacuum-moulding machines and other thermoforming 
machines  0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1197
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8477.5  –  Other machinery for moulding or otherwise forming  
8477.51.00  – – For moulding or retreading pneumatic tyres or for moulding 
or forming inner tubes  0 A  0  0  0  0  0  
8477.59.00  – – Other 0  A  0  0  0  0  0  
8477.80.00  –  Other machines and appliances  0  A  0  0  0  0  0  
8477.90.00  –  Parts  0  A  0  0  0  0  0  
84.78  MACHINERY FOR PREPARING OR MAKING UP TOBACCO, 
NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS 
CHAPTER  
8478.10.00  –  Machines and appliances  0  A  0  0  0  0  0  
8478.90.00  –  Parts  0  A  0  0  0  0  0  
84.79  MACHINES AND MECHANICAL APPLIANCES HAVING INDI ­
VIDUAL FUNCTIONS, NOT SPECIFIED OR INCLUDED 
ELSEWHERE IN THIS CHAPTER  
8479.10.00  –  Machinery for public works, building or the like  0  A  0  0  0  0  0  
8479.20.00  –  Machinery for the extraction or preparation of animal or fixed 
vegetable fats or oils  0 A  0  0  0  0  0  
8479.30.00  –  Presses for making particleboard or fibreboard of wood or 
other ligneous materials and other machinery for treating 
wood or cork  0 A  0  0  0  0  0  
8479.40.00  –  Rope or cable-making machines  0  A  0  0  0  0  0  
8479.50.00  –  Industrial robots, not elsewhere specified or included  0  A  0  0  0  0  0  
8479.60.00  –  Evaporative air coolers  0  A  0  0  0  0  0
EN 1198 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8479.8  –  Other machines and appliances:  
8479.81.00  – – For treating metal, including electric wire coil-winders  0  A  0  0  0  0  0  
8479.82.00  – – Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines  0 A  0  0  0  0  0  
8479.89.00  – – Other 0  A  0  0  0  0  0  
8479.90.00  –  Parts  0  A  0  0  0  0  0  
84.80  MOLDING BOXES FOR METAL FOUNDRY; MOULD BASES 
MOULDING PATTERNS, MOULDS FOR METAL (OTHER 
THAN INGOT MOLDS), METAL CARBIDES, GLASS, 
MINERAL MATERIALS, RUBBER OR PLASTICS  
8480.10.00  –  Moulding boxes for metal founding  0  A  0  0  0  0  0  
8480.20.00  –  Mould plate bases  0  A  0  0  0  0  0  
8480.30.00  –  Moulding patterns  0  A  0  0  0  0  0  
8480.4  –  Moulds for metal or metal carbides:  
8480.41.00  – – For injection or compression moulding  0  A  0  0  0  0  0  
8480.49.00  – – Other 0  A  0  0  0  0  0  
8480.50.00  –  Moulds for glass  0  A  0  0  0  0  0  
8480.60.00  –  Moulds for mineral materials  0  A  0  0  0  0  0  
8480.7  –  Moulds for rubber or plastics:  
8480.71.00  – – For injection or compression moulding  0  A  0  0  0  0  0  
8480.79.00  – – Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1199
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
84.81  TAPS, COCKS, VALVES AND SIMILAR APPLIANCES FOR 
PIPES, BOILER SHELLS, TANKS, VATS OR THE LIKE, 
INCLUDING PRESSURE-REDUCING VALVES AND THERMO ­
STATICALLY CONTROLLED VALVES  
8481.10.00  –  Pressure-reducing valves  0  A  0  0  0  0  0  
8481.20.00  –  Valves for oleohydraulic or pneumatic transmissions  0  A  0  0  0  0  0  
8481.30.00  –  Check valves  0  A  0  0  0  0  0  
8481.40.00  –  Safety or relief valves  0  A  0  0  0  0  0  
8481.80  –  Other tap-ware articles and the like:  
8481.80.10  – – Cocks and valves, of bronze or plastics, of an internal 
diameter not exceeding 26 mm, for regulating the flow of 
water or other liquids at low pressure (not exceeding 125 
psi) 15 C  15  15  15  15  15  
8481.80.20  – – Cocks and valves, of an internal diameter not exceeding 
26 mm, with single or double handles for washbasins, 
baths and the like, including mechanisms for flushing 
cisterns  15 C  15  15  15  15  15  
8481.80.90  – – Other 0  A  0  0  0  0  0  
8481.90.00  –  Parts  0  A  0  0  0  0  0  
84.82  BALL OR ROLLER BEARINGS 
8482.10.00  –  Ball bearings  0  A  0  0  0  0  0  
8482.20.00  –  Tapered roller bearings, including cone and tapered roller 
assemblies  0 A  0  0  0  0  0  
8482.30.00  –  Spherical roller bearings  0  A  0  0  0  0  0
EN 1200 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8482.40.00  –  Needle roller bearings  0  A  0  0  0  0  0  
8482.50.00  –  Cylindrical roller bearings  0  A  0  0  0  0  0  
8482.80.00  –  Other, including combined ball/roller bearings  0  A  0  0  0  0  0  
8482.9  –  Parts:  
8482.91.00  – – Balls, needles and rollers  0  A  0  0  0  0  0  
8482.99.00  – – Other 0  A  0  0  0  0  0  
84.83  TRANSMISSION SHAFTS (INCLUDING CAM SHAFTS AND 
CRANK SHAFTS) AND CRANKS; BEARING HOUSINGS AND 
PLAIN SHAFT BEARINGS; GEARS AND GEARING; BALL OR 
ROLLER SCREWS; GEAR BOXES AND OTHER SPEED 
CHANGERS, INCLUDING TORQUE CONVERTERS; 
FLYWHEELS AND PULLEYS, INCLUDING PULLEY BLOCKS 
CLUTCHES AND SHAFT COUPLINGS (INCLUDING 
UNIVERSAL JOINTS)  
8483.10.00  –  Transmission shafts (including cam and crank shafts) and 
cranks  0 A  0  0  0  0  0  
8483.20.00  –  Bearing housings, incorporating ball or roller bearings  0  A  0  0  0  0  0  
8483.30.00  –  Bearing housings, not incorporating ball or roller bearings; 
plain shaft bearings  0 A  0  0  0  0  0  
8483.40.00  –  Gears and gearing, other than toothed wheels and other trans ­
mission elements presented separately; ball or roller screws; 
gear boxes and other speed changers, including torque 
converters  0 A  0  0  0  0  0  
8483.50  –  Flywheels and pulleys, including pulley blocks:  
8483.50.10  – – Pulleys of an external diameter of 25 mm or more but less 
than 750 mm  0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1201
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8483.50.90  – – Other 0  A  0  0  0  0  0  
8483.60.00  –  Clutches and shaft couplings, including universal joints  0  A  0  0  0  0  0  
8483.90.00  –  Toothed wheels and other transmission elements presented 
separately; parts  0 A  0  0  0  0  0  
84.84  GASKETS AND SIMILAR JOINTS OF METAL SHEETING 
COMBINED WITH OTHER MATERIAL OR OF TWO OR 
MORE LAYERS OF METAL; SETS OR ASSORTMENTS OF 
GASKETS AND SIMILAR JOINTS, DISSIMILAR IN 
COMPOSITION, PUT UP IN POUCHES, ENVELOPES OR 
SIMILAR PACKINGS; MECHANICAL SEALS  
8484.10.00  –  Gaskets and similar joints of metal sheeting combined with 
other material or of two or more layers of metal  5 C  5  5  5  5  5  
8484.20.00  –  Mechanical seals  5  C  5  5  5  5  5  
8484.90.00  –  Other 5  C  5  5  5  5  5  
84.86  MACHINES AND APPARATUS OF A KIND USED SOLELY OR 
PRINCIPALLY FOR THE MANUFACTURE OF SEMICON­
DUCTOR BOULES OR WAFERS, SEMICONDUCTOR 
DEVICES, ELECTRONIC INTEGRATED CIRCUITS OR FLAT 
PANEL DISPLAYS; MACHINES AND APPARATUS SPECIFIED 
IN NOTE 9(C) TO THIS CHAPTER PARTS AND ACCESSORIES  
8486.10.00  –  Machines and apparatus for the manufacture of semicon ­
ductor boules or wafers  0 A  0  0  0  0  0  
8486.20  –  Machines and apparatus for the manufacture of semicon ­
ductor devices or of electronic integrated circuits:  
8486.20.10  – – Operated by laser or other light or photon beam processes  0  A  0  0  0  0  0  
8486.20.20  – – For dry-etching patterns on semiconductor materials  0  A  0  0  0  0  0
EN 1202 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8486.20.30  –  Numerically controlled bending, folding, straightening or flat ­
tening machines (including presses)  0 A  0  0  0  0  0  
8486.20.40  – – Grinding or polishing machines  0  A  0  0  0  0  0  
8486.20.50  – – Extruders  0  A  0  0  0  0  0  
8486.20.60  – – Blow-moulding machines  0  A  0  0  0  0  0  
8486.20.70  – – Resistance heated furnaces and ovens (indirect heating)  0  A  0  0  0  0  0  
8486.20.80  – – Furnaces and ovens functioning by induction or dielectric 
loss 0 A  0  0  0  0  0  
8486.20.9  – – Other: 
8486.20.91  – – – Resistance heated furnaces and ovens (direct heating), with 
the temperature not exceeding 900 °C, other than 
laboratory furnaces and ovens  10 E  10  10  10  10  10  
8486.20.92  – – – Ion implanters for doping semiconductor materials  0  A  0  0  0  0  0  
8486.20.93  – – – Direct write-on-wafer apparatus  0  A  0  0  0  0  0  
8486.20.94  – – – Photorepeater 0  A  0  0  0  0  0  
8486.20.99  – – – Other 0  A  0  0  0  0  0  
8486.30  –  Machinery and apparatus for the manufacture of flat screen 
display devices:  
8486.30.1  – – Machine tools for working any material by removal of 
material  
8486.30.11  – – – Operated by laser or other light or photon beam processes  0  A  0  0  0  0  0  
8486.30.12  – – – Operated by ultrasonic processes  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1203
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8486.30.13  – – – Operated by electro-discharge processes  0  A  0  0  0  0  0  
8486.30.19  – – – Other 0  A  0  0  0  0  0  
8486.30.20  – – Sawing machines  0  A  0  0  0  0  0  
8486.30.30  – – Grinding or polishing machines  0  A  0  0  0  0  0  
8486.30.40  – – Industrial robots  0  A  0  0  0  0  0  
8486.30.90  – – Other 0  A  0  0  0  0  0  
8486.40  –  Machinery and apparatus described in Note 9 C) of this 
Chapter:  
8486.40.10  – – Injection-moulding machines  0  A  0  0  0  0  0  
8486.40.20  – – Vacuum-moulding machines and other thermoforming 
machines  0 A  0  0  0  0  0  
8486.40.30  – – Moulds, injection or compression types  0  A  0  0  0  0  0  
8486.40.4  – – Machines and apparatus for resistance welding of metal:  
8486.40.41  – – – Fully or partly automatic  0  A  0  0  0  0  0  
8486.40.49  – – – Other 0  A  0  0  0  0  0  
8486.40.90  – – Other 0  A  0  0  0  0  0  
8486.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
84.87  MACHINERY PARTS, NOT CONTAINING ELECTRICAL 
CONNECTORS, INSULATORS, COILS, CONTACTS OR 
OTHER ELECTRICAL FEATURES, NOT SPECIFIED OR 
INCLUDED ELSEWHERE IN THIS CHAPTER  
8487.10.00  –  Ships' or boats' propellers and blades therefor  0  A  0  0  0  0  0  
8487.90.00  –  Other 0  A  0  0  0  0  0
EN 1204 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
85.01  ELECTRIC MOTORS AND GENERATORS, EXCLUDING 
GENERATING SETS  
8501.10.00  –  Motors of an output not exceeding 37,5 W  0  A  0  0  0  0  0  
8501.20.00  –  Universal motors of an output exceeding 37,5 W  0  A  0  0  0  0  0  
8501.3  –  Other DC motors; DC generators:  
8501.31.00  – – Of an output not exceeding 750 W  0  A  0  0  0  0  0  
8501.32.00  – – Of an output exceeding 750 W but not exceeding 75 kW  0  A  0  0  0  0  0  
8501.33.00  – – Of an output exceeding 75 kW but not exceeding 375 kW  0  A  0  0  0  0  0  
8501.34.00  – – Of an output exceeding 375 kW  0  A  0  0  0  0  0  
8501.40.00  –  Other AC motors, single-phase  0  A  0  0  0  0  0  
8501.5  –  Other AC motors, multi-phase:  
8501.51.00  – – Of an output not exceeding 750 W  0  A  0  0  0  0  0  
8501.52.00  – – Of an output exceeding 750 W but not exceeding 75 kW  0  A  0  0  0  0  0  
8501.53.00  – – Of an output exceeding 75 kW  0  A  0  0  0  0  0  
8501.6  –  AC generators (alternators):  
8501.61.00  – – Of an output not exceeding 75 kVA  0  A  0  0  0  0  0  
8501.62.00  – – Of an output exceeding 75 kVA but not exceeding 375 kVA  0  A  0  0  0  0  0  
8501.63.00  – – Of an output exceeding 375 kVA but not exceeding 750 
kVA 0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1205
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8501.64.00  – – Of an output exceeding 750 kVA  0  A  0  0  0  0  0  
85.02  ELECTRIC GENERATING SETS AND ROTARY CONVERTERS  
8502.1  –  Generating sets with compression-ignition internal 
combustion piston engines (diesel or semi-diesel engines):  
8502.11.00  – – Of an output not exceeding 75 kVA  0  A  0  0  0  0  0  
8502.12.00  – – Of an output exceeding 75 kVA but not exceeding 375 kVA  0  A  0  0  0  0  0  
8502.13.00  – – Of an output exceeding 375 kVA  0  A  0  0  0  0  0  
8502.20.00  –  Generating sets with spark-ignition internal combustion 
piston engines  0 A  0  0  0  0  0  
8502.3  –  Other generating sets:  
8502.31.00  – – Wind-powered  0  A  0  0  0  0  0  
8502.39.00  – – Other 0  A  0  0  0  0  0  
8502.40.00  –  Electric rotary converters  0  A  0  0  0  0  0  
8503.00.00  PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH 
THE MACHINES OF HEADING 85.01 OR 85.02  0 A  0  0  0  0  0  
85.04  ELECTRICAL TRANSFORMERS, STATIC CONVERTERS (FOR 
EXAMPLE: RECTIFIERS) AND INDUCTORS  
8504.10.00  –  Ballasts for discharge lamps or tubes  0  A  0  0  0  0  0  
8504.2  –  Liquid dielectric transformers:  
8504.21.00  – – Of a power handling capacity not exceeding 650 kVA:  0  A  0  0  0  0  0  
8504.22.00  – – Of a power handling capacity exceeding 650 kVA but not 
exceeding 10 000 kVA:  0 A  0  0  0  0  0
EN 1206 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8504.23.00  – – Of a power handling capacity exceeding 10 000 kVA  0  A  0  0  0  0  0  
8504.3  –  Other transformers:  
8504.31.00  – – Og a power handling capacity not exceeding 1 kVA:  0  A  0  0  0  0  0  
8504.32.00  – – Of a power handling capacity exceeding 1 kVA but not 
exceeding 16 kVA:  0 A  0  0  0  0  0  
8504.33.00  – – Of a power handling capacity exceeding 16 kVA but not 
exceeding 500 kVA:  0 A  0  0  0  0  0  
8504.34.00  – – Of a power handling capacity exceeding 500 kVA  0  A  0  0  0  0  0  
8504.40.00  –  Static converters  0  A  0  0  0  0  0  
8504.50.00  –  Other inductors  0  A  0  0  0  0  0  
8504.90.00  –  Parts  0  A  0  0  0  0  0  
85.05  ELECTRO-MAGNETS; PERMANENT MAGNETS AND 
ARTICLES INTENDED TO BECOME PERMANENT MAGNETS; 
ELECTROMAGNETIC OR PERMANENT MAGNET CHUCKS, 
CLAMPS AND SIMILAR HOLDING DEVICES; ELECTROM ­
AGNETIC COUPLINGS, CLUTCHES, VARIABLE SPEED 
DRIVES AND BRAKES; ELECTROMAGNETIC LIFTING HEADS  
8505.1  –  Permanent magnets and articles intended to become 
permanent magnets:  
8505.11.00  – – Of metal  0  A  0  0  0  0  0  
8505.19.00  – – Other 0  A  0  0  0  0  0  
8505.20.00  –  Electromagnetic couplings, clutches, variable speed drives and 
brakes  0 A  0  0  0  0  0  
8505.90  –  Other, including parts:
EN 15.12.2012 Official Journal of the European Union 1207
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8505.90.10  – – Electromagnetic lifting heads  0  A  0  0  0  0  0  
8505.90.90  – – Other 0  A  0  0  0  0  0  
85.06  ELECTRIC PRIMARY CELLS AND BATTERIES  
8506.10  –  Of manganese dioxide:  
8506.10.10  – – Cylindrical dry cells of a voltage of 1,5 V, of an external 
volume not exceeding 300 cm3 and a unit weight not 
exceeding 100 g  15 E  15  15  15  15  15  
8506.10.20  – – Rectangular dry cells of a voltage of 1,5 V, 6 V or 9 V, of an 
external volume not exceeding 300 cm3 and a unit weight 
not exceeding 1 200 g  15 G  15  15  15  15  15  
8506.10.90  – – Other 0  A  0  0  0  0  0  
8506.30.00  –  Of mercuric oxide  0  A  0  0  0  0  0  
8506.40.00  –  Of silver oxide  0  A  0  0  0  0  0  
8506.50.00  –  Of lithium  0  A  0  0  0  0  0  
8506.60.00  –  Of air-zinc  0  A  0  0  0  0  0  
8506.80.00  –  Other primary cells and batteries  0  A  0  0  0  0  0  
8506.90.00  –  Parts  5  G  5  5  5  5  5  
85.07  ELECTRIC ACCUMULATORS, INCLUDING SEPARATORS 
THEREFOR, WHETHER OR NOT RECTANGULAR OR 
SQUARE  
8507.10.00  –  Of lead-acid, of a kind used for starting piston engines  15  E  15  15  15  15  15  
8507.20.00  –  Other lead-acid accumulators  15  E  15  15  15  15  15
EN 1208 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8507.30.00  –  Of nickel-cadmium  0  A  0  0  0  0  0  
8507.40.00  –  Of nickel-iron  0  A  0  0  0  0  0  
8507.80.00  –  Other accumulators  0  A  0  0  0  0  0  
8507.90  –  Parts:  
8507.90.10  – – Separators  5  E  5  5  5  5  5  
8507.90.90  – – Other 0  A  0  0  0  0  0  
85.08  VACUUM CLEANERS  
8508.1  –  With self-contained electric motor:  
8508.11  – – Of a power not exceeding 1 500 W and having a capacity of 
the receptacle or the dust bag not exceeding 20 l:  
8508.11.10  – – – For household use  15  E  15  15  15  15  15  
8508.11.20  – – – For industrial use  0  A  0  0  0  0  0  
8508.19  – – Other: 
8508.19.10  – – – For household use  15  E  15  15  15  15  15  
8508.19.20  – – – For industrial use  0  A  0  0  0  0  0  
8508.60.00  –  Other vacuum cleaners  0  A  0  0  0  0  0  
8508.70.00  –  Parts  0  A  0  0  0  0  0  
85.09  ELECTRO-MECHANICAL APPLIANCES, WITH BUILT-IN 
ELECTRIC MOTOR, FOR DOMESTIC USE, OTHER THAN 
THE VACUUM CLEANERS OF HEADING 85.08
EN 15.12.2012 Official Journal of the European Union 1209
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8509.40.00  –  Food grinders and mixers; fruit or vegetable juice extractors  15  E  15  15  15  15  15  
8509.80  –  Other apparatus: 
8509.80.10  – – Floor polishers 15  E  15  15  15  15  15  
8509.80.20  – – Kitchen waste disposers  15  E  15  15  15  15  15  
8509.80.90  – – Other 15  E  15  15  15  15  15  
8509.90.00  –  Parts  0  A  0  0  0  0  0  
85.10  SHAVERS, HAIR-CLIPPERS AND HAIR-REMOVING 
APPLIANCES, WITH SELF-CONTAINED ELECTRIC MOTOR  
8510.10.00  –  Shavers 10  E  10  10  10  10  10  
8510.20.00  –  Hair clippers  10  E  10  10  10  10  10  
8510.30.00  –  Hair-removing appliances  10  E  10  10  10  10  10  
8510.90.00  –  Parts  0  A  0  0  0  0  0  
85.11  ELECTRICAL IGNITION OR STARTING EQUIPMENT FOR 
SPARK-IGNITION OR COMPRESSION-IGNITION INTERNAL 
COMBUSTION ENGINES (FOR EXAMPLE, IGNITION 
MAGNETOS, MAGNETO-DYNAMOS, IGNITION COILS, 
SPARK PLUGS AND GLOW PLUGS, STARTER MOTORS); 
GENERATORS (FOR EXAMPLE, DYNAMOS, ALTERNATORS) 
AND CUT-OUTS OF A KIND USED IN CONJUNCTION 
WITH SUCH ENGINES  
8511.10.00  –  Spark plugs  0  A  0  0  0  0  0  
8511.20.00  –  Ignition magnetos; magneto-dynamos; magnetic flywheels  0  A  0  0  0  0  0  
8511.30.00  –  Distributors; ignition coils  0  A  0  0  0  0  0
EN 1210 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8511.40.00  –  Starter motors and dual purpose starter-generators  0  A  0  0  0  0  0  
8511.50.00  –  Other generators  0  A  0  0  0  0  0  
8511.80.00  –  Other machinery and equipment  0  A  0  0  0  0  0  
8511.90.00  –  Parts  0  A  0  0  0  0  0  
85.12  ELECTRICAL LIGHTING OR SIGNALLING EQUIPMENT 
(EXCLUDING ARTICLES OF HEADING 85.39), WINDSCREEN 
WIPERS, DEFROSTERS AND DEMISTERS, OF A KIND USED 
FOR CYCLES OR MOTOR VEHICLES  
8512.10.00  –  Lighting or visual signalling equipment of a kind used on 
bicycles  0 A  0  0  0  0  0  
8512.20.00  –  Other lighting or visual signalling equipment  0  A  0  0  0  0  0  
8512.30.00  –  Sound signalling equipment  0  A  0  0  0  0  0  
8512.40.00  –  Windscreen wipers, defrosters and demisters  5  E  5  5  5  5  5  
8512.90.00  –  Parts  5  C  5  5  5  5  5  
85.13  PORTABLE ELECTRIC LAMPS DESIGNED TO FUNCTION BY 
THEIR OWN SOURCE OF ENERGY (FOR EXAMPLE, DRY 
BATTERIES, ACCUMULATORS, MAGNETOS), OTHER THAN 
LIGHTING EQUIPMENT OF HEADING 85.12  
8513.10.00  –  Lamps 5  E  5  5  5  5  5  
8513.90.00  –  Parts  15  E  5  5  5  5  5  
85.14  INDUSTRIAL OR LABORATORY ELECTRIC FURNACES AND 
OVENS, INCLUDING THOSE FUNCTIONING BY INDUCTION 
OR DIELECTRIC LOSS; OTHER INDUSTRIAL OR 
LABORATORY EQUIPMENT FOR THE HEAT TREATMENT 
OF MATERIALS BY INDUCTION OR DIELECTRIC LOSS
EN 15.12.2012 Official Journal of the European Union 1211
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8514.10.00  –  Resistance heated furnaces and ovens (indirect heating)  0  A  0  0  0  0  0  
8514.20.00  –  Furnaces and ovens functioning by induction or dielectric loss  0  A  0  0  0  0  0  
8514.30  –  Other furnaces and ovens:  
8514.30.10  – – Resistance heated furnaces and ovens (direct heating), for a 
temperature not exceeding 900 °C, other than laboratory 
furnaces and ovens  10 E  10  10  10  10  10  
8514.30.90  – – Other 0  A  0  0  0  0  0  
8514.40.00  –  Other equipment for the heat treatment of materials by 
induction or dielectric loss  0 A  0  0  0  0  0  
8514.90.00  –  Parts  0  A  0  0  0  0  0  
85.15  ELECTRIC (INCLUDING ELECTRICALLY HEATED GAS), LASER 
OR OTHER LIGHT OR PHOTON BEAM, ULTRASONIC, 
ELECTRON BEAM, MAGNETIC PULSE OR PLASMA ARC 
SOLDERING, BRAZING OR WELDING MACHINES AND 
APPARATUS, WHETHER OR NOT CAPABLE OF CUTTING; 
ELECTRIC MACHINES AND APPARATUS FOR HOT 
SPRAYING OF METALS OR CERMETS  
8515.1  –  Brazing or soldering machines and apparatus:  
8515.11.00  – – Soldering irons and guns  0  A  0  0  0  0  0  
8515.19.00  – – Other 0  A  0  0  0  0  0  
8515.2  –  Machines and apparatus for resistance welding of metal:  
8515.21.00  – – Fully or partly automatic  0  A  0  0  0  0  0  
8515.29.00  – – Other 0  A  0  0  0  0  0
EN 1212 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8515.3  –  Machines and apparatus for arc (including plasma arc) welding 
of metals:  
8515.31.00  – – Fully or partly automatic  0  A  0  0  0  0  0  
8515.39  – – Other: 
8515.39.10  – – – For arc welding, AC, for an operating current of 180 A or 
more but not more than 250 A, with coated electrodes  0 A  0  0  0  0  0  
8515.39.90  – – – Other 0  A  0  0  0  0  0  
8515.80.00  –  Other machines and apparatus  0  A  0  0  0  0  0  
8515.90.00  –  Parts  0  A  0  0  0  0  0  
85.16  ELECTRIC INSTANTANEOUS OR STORAGE WATER 
HEATERS AND IMMERSION HEATERS; ELECTRIC SPACE 
HEATING APPARATUS AND FLOOR HEATING APPARATUS; 
ELECTROTHERMIC HAIRDRESSING APPARATUS (FOR 
EXAMPLE, HAIRDRYERS, HAIR CURLERS, CURLING TONG 
HEATERS) AND HAND DRYERS; ELECTRIC SMOOTHING 
IRONS; OTHER ELECTRO-THERMIC APPLIANCES FOR 
DOMESTIC USE; ELECTRIC HEATING RESISTORS, EXCEPT 
THOSE OF HEADING 85.45  
8516.10.00  –  Electric instantaneous or storage water heaters and immersion 
heaters  15 E  15  15  15  15  15  
8516.2  –  Electric space-heating apparatus and electric floor-heating 
apparatus: 
8516.21.00  – – Storage heating radiators  15  E  15  15  15  15  15  
8516.29.00  – – Other 15  E  15  15  15  15  15  
8516.3  –  Electrothermic hairdressing or hand-drying apparatus:
EN 15.12.2012 Official Journal of the European Union 1213
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8516.31.00  – – Hair dryers  15  E  15  15  15  15  15  
8516.32.00  – – Other hairdressing apparatus  15  C  15  15  15  15  15  
8516.33.00  – – Hand-drying apparatus  15  E  15  15  15  15  15  
8516.40.00  –  Electric smoothing irons  10  E  10  10  10  10  10  
8516.50.00  –  Microwave ovens  15  E  5  5  5  5  5  
8516.60.00  –  Other ovens; cookers, cooking plates, boiling rings; grillers 
and roasters  15 E  15  15  15  15  15  
8516.7  –  Other electrothermic appliances:  
8516.71.00  – – Coffee or tea-makers  15  E  15  15  15  15  15  
8516.72.00  – – Toasters  15  E  15  15  15  15  15  
8516.79.00  – – Other 15  E  15  15  15  15  15  
8516.80  –  Electric heating resistors:  
8516.80.10  – – Flat, of rectangular cross-section; sealed cylindrical cross- 
section, externally coated with non-alloy steel or copper, 
of a capacity not exceeding 900 W  0 A  0  0  0  0  0  
8516.80.20  – – Strip-type (flat, circular or semi-circular), cylindrical, finned, 
of a capacity not exceeding 2 500 W, externally coated with 
non-alloy steel or copper  0 A  0  0  0  0  0  
8516.80.30  – – Immersion-type, of a capacity not exceeding 9 000 W, 
externally coated with non-alloy steel or copper  0 A  0  0  0  0  0  
8516.80.40  – – Reinforced, for cookers, other than sealed disc type  0  A  0  0  0  0  0  
8516.80.90  – – Other 0  A  0  0  0  0  0
EN 1214 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8516.90.00  –  Parts  0  A  0  0  0  0  0  
85.17  TELEPHONES, INCLUDING MOBILE PHONES (CELLULAR 
PHONES) AND THOSE FOR OTHER WIRELESS NETWORKS; 
OTHER APPARATUS FOR THE TRANSMISSION OR 
RECEPTION OF VOICE, IMAGES OR OTHER DATA, 
INCLUDING APPARATUS FOR COMMUNICATION IN A 
WIRED OR WIRELESS NETWORK (SUCH AS A LOCAL 
AREA NETWORK (LAN) OR A WIDE AREA NETWORK 
(WAN)), OTHER THAN TRANSMISSION OR RECEPTION 
APPARATUS OF HEADING 84.43, 85.25, 85.27 OR 85.28  
8517.1  –  Telephones, including mobile phones:  
8517.11.00  – – Telephones with cordless handsets with microphone 
combined  0 A  0  0  0  0  0  
8517.12.00  – – Mobile phones (cellular phones) and those for other wireless 
networks  0 A  0  0  0  0  0  
8517.18.00  – – Other 0  A  0  0  0  0  0  
8517.6  –  Other apparatus for the transmission or reception of voice, 
images or other data, including apparatus for communication 
in a wired or wireless network (such as a local area network 
(LAN) or a wide area network (WAN)):  
8517.61  – – Base stations:  
8517.61.10  – – – Telecommunication apparatus for carrier-current or for 
digital telecommunication  0 A  0  0  0  0  0  
8517.61.2  – – – Transmission apparatus:  
8517.61.21  – – – –  Radio-telegraphic or radio-telephonic apparatus  0  A  0  0  0  0  0  
8517.61.22  – – – –  Incorporating reception apparatus  0  A  0  0  0  0  0  
8517.61.29  – – – –  Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1215
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8517.62.00  – – Apparatus for the reception, conversion and transmission or 
regeneration of voice, images or other data, including 
switching and routing apparatus  0 A  0  0  0  0  0  
8517.69  – – Other: 
8517.69.10  – – – Reception apparatus for radio-telephony or radio- 
telegraphy 0 A  0  0  0  0  0  
8517.69.90  – – – Other 0  A  0  0  0  0  0  
8517.70.00  –  Parts  0  A  0  0  0  0  0  
85.18  MICROPHONES AND STANDS THEREFOR; LOUDSPEAKERS, 
WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES; 
HEADPHONES, AND EARPHONES, WHETHER OR NOT 
COMBINED WITH A MICROPHONE, AND SETS CONSISTING 
OF A MICROPHONE AND ONE OR MORE LOUDSPEAKERS; 
AUDIO-FREQUENCY ELECTRIC AMPLIFIERS; ELECTRIC 
SOUND AMPLIFIER SETS  
8518.10.00  –  Microphones and stands therefor  0  A  0  0  0  0  0  
8518.2  –  Loudspeakers, whether or not mounted in their enclosures:  
8518.21.00  – – Single loudspeakers, mounted in their enclosures  0  A  0  0  0  0  0  
8518.22.00  – – Multiple loudspeakers, mounted in the same enclosure  0  A  0  0  0  0  0  
8518.29.00  – – Other 0  A  0  0  0  0  0  
8518.30.00  –  Headphones and earphones, whether or not combined with a 
microphone, and sets consisting of a microphone and one or 
more loudspeakers  0 A  0  0  0  0  0  
8518.40.00  –  Audio-frequency electric amplifiers  0  A  0  0  0  0  0  
8518.50.00  –  Electric sound amplifier sets  0  A  0  0  0  0  0
EN 1216 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8518.90.00  –  Parts  0  A  0  0  0  0  0  
85.19  SOUND RECORDING APPARATUS; SOUND-REPRODUCING 
APPARATUS; SOUND-RECORDING AND REPRODUCING 
APPARATUS  
8519.20  –  Apparatus operated by coins, banknotes, bank cards, tokens 
or by other means of payment:  
8519.20.10  – – Coin-or disc-operated record-players  15  E  15  15  15  15  15  
8519.20.90  – – Other 15  E  15  15  15  15  15  
8519.30  –  Record players:  
8519.30.1  – – With automatic record changing mechanism:  
8519.30.11  – – – Fully disassembled (CKD), put up in kits  5  E  5  5  5  5  5  
8519.30.19  – – – Other 15  E  15  15  15  15  15  
8519.30.90  – – Other 15  E  15  15  15  15  15  
8519.50.00  –  Telephone answering machines  15  E  0  0  15  15  15  
8519.8  –  Other apparatus: 
8519.81  – – Using magnetic, optical or semiconductor media:  
8519.81.10  – – – Transcribing machines  15  E  15  15  15  15  15  
8519.81.2  – – – Pocket-size cassette-players:  
8519.81.21  – – – –  Fully disassembled (CKD), put up in kits  5  E  5  5  5  5  5  
8519.81.29  – – – –  Other 15  E  15  15  15  15  15  
8519.81.3  – – – Other cassette-players:
EN 15.12.2012 Official Journal of the European Union 1217
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8519.81.31  – – – –  Fully disassembled (CKD), put up in kits  5  E  5  5  5  5  5  
8519.81.39  – – – –  Other 15  E  15  15  15  15  15  
8519.81.40  – – – Dictating machines not capable of operating without an 
external source of power  15 E  15  15  15  15  15  
8519.81.5  – – – Digital appliances:  
8519.81.51  – – – –  Fully disassembled (CKD), put up in kits  5  E  5  5  5  5  5  
8519.81.59  – – – –  Other 15  E  15  15  15  15  15  
8519.81.6  – – – Other cassette-players:  
8519.81.61  – – – –  Fully disassembled (CKD), put up in kits  5  E  5  5  5  5  5  
8519.81.69  – – – –  Other 15  E  15  15  15  15  15  
8519.81.90  – – – Other 15  E  15  15  15  15  15  
8519.89  – – Other: 
8519.89.1  – – – Record players without loud speakers:  
8519.89.11  – – – –  Fully disassembled (CKD), put up in kits  5  E  5  5  5  5  5  
8519.89.19  – – – –  Other 15  E  15  15  15  15  15  
8519.89.2  – – – Other record-players:  
8519.89.21  – – – –  Fully disassembled (CKD), put up in kits  5  E  5  5  5  5  5  
8519.89.29  – – – –  Other 15  E  15  15  15  15  15  
8519.89.30  – – – Transcribing machines  15  E  15  15  15  15  15
EN 1218 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8519.89.90  – – – Other 15  E  15  15  15  15  15  
85.21  VIDEO RECORDING OR REPRODUCING APPARATUS, 
WHETHER OR NOT INCORPORATING A VIDEO TUNER 
RECEIVER  
8521.10  –  Magnetic tape-type:  
8521.10.10  – – Fully disassembled (CKD), put up in kits  5  E  5  5  5  5  5  
8521.10.20  – – Reproducing apparatus for  "magazine programmes " using 
tape of a width of 19 mm or more, whether or not incor ­
porating a unit for programming sequential operation, for 
television companies  10 E  10  10  10  10  10  
8521.10.90  – – Other 15  E  15  15  15  15  15  
8521.90.00  –  Other 15  E  15  15  15  15  15  
85.22  PARTS AND ACCESSORIES SUITABLE FOR USE SOLELY OR 
PRINCIPALLY WITH THE APPARATUS OF HEADINGS 85.19 
TO 85.21  
8522.10.00  –  Pick-up cartridges  0  A  0  0  0  0  0  
8522.90  –  Other: 
8522.90.10  – – Cabinets and cases of wood  15  E  15  15  15  15  15  
8522.90.90  – – Other 0  A  0  0  0  0  0  
85.23  DISCS, TAPES, PERMANENT DATA BASED SEMICONDUCTOR 
STORAGE DEVICES, SMART CARDS, AND OTHER PREPARED 
UNRECORDED MEDIA FOR SOUND RECORDING OR 
SIMILAR RECORDING OF OTHER PHENOMENA, 
INCLUDING MATRICES AND MASTERS FOR THE 
PRODUCTION OF RECORDS, OTHER THAN PRODUCTS OF 
CHAPTER 37
EN 15.12.2012 Official Journal of the European Union 1219
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8523.2  –  Magnetic media:  
8523.21  – – Cards incorporating a magnetic stripe:  
8523.21.10  – – – Unrecorded  0  A  0  0  0  0  0  
8523.21.20  – – – Recorded  0  A  0  0  0  0  0  
8523.29  – – Other: 
8523.29.1  – – – Magnetic tapes, unrecorded:  
8523.29.11  – – – –  For recording sound, in cassettes  15  E  0  0  15  15  15  
8523.29.19  – – – –  Other 0  A  0  0  0  0  0  
8523.29.2  – – – Magnetic discs for automatic data processing machines, 
unrecorded:  
8523.29.21  – – – –  Removable  0  A  0  0  0  0  0  
8523.29.29  – – – –  Other 0  A  0  0  0  0  0  
8523.29.30  – – – Other unrecorded magnetic discs  0  A  0  0  0  0  0  
8523.29.40  – – – Magnetic tapes for reproducing phenomena other than 
sound or image, recorded  15 E  0  0  15  15  15  
8523.29.5  – – – Other magnetic tapes, recorded:  
8523.29.51  – – – –  Educational  15  E  5  5  5  5  5  
8523.29.52  – – – –  Other, of a width of 19 mm or more, for reproducing 
sound and image  5 E  5  5  5  5  5  
8523.29.53  – – – –  Other, for reproducing sound and image  15  E  15  15  15  15  15
EN 1220 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8523.29.54  – – – –  Other, for reproducing sound only  15  E  15  15  15  15  15  
8523.29.59  – – – –  Other 15  E  15  15  15  15  15  
8523.29.60  – – – Magnetic discs, fixed or removable, for reproducing 
phenomena other than sound or image, for automatic 
data processing machines, recorded  0 A  0  0  0  0  0  
8523.29.9  – – – Other: 
8523.29.91  – – – –  For reproducing phenomena other than sound or image, 
recorded  10 E  0  0  10  10  5  
8523.29.99  – – – –  Other 10  E  0  0  10  10  10  
8523.40  –  Optical media: 
8523.40.1  – – Discs for laser reading systems, recorded:  
8523.40.11  – – – For reproducing phenomena other than sound or image  0  A  0  0  0  0  0  
8523.40.12  – – – For reproducing sound only  10  C  10  10  10  10  10  
8523.40.19  – – – Other 10  C  0  0  10  10  10  
8523.40.2  – – Other, recorded:  
8523.40.21  – – – For reproducing phenomena other than sound or image  10  E  0  0  10  10  5  
8523.40.29  – – – Other 10  E  0  0  10  10  10  
8523.40.90  – – Other, unrecorded  0  A  0  0  0  0  0  
8523.5  –  Semiconductor media:  
8523.51  – – Solid-state non-volatile storage devices:  
8523.51.10  – – – Unrecorded  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1221
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8523.51.20  – – – Recorded  10  E  0  0  10  10  5  
8523.52  – – "Smart cards ": 
8523.52.10  – – – Cards incorporating an electronic integrated circuit ( "smart 
cards ") 0 A  0  0  0  0  0  
8523.52.90  – – – Parts  0  A  0  0  0  0  0  
8523.59  – – Other: 
8523.59.10  – – – Proximity cards and tags  0  A  0  0  0  0  0  
8523.59.20  – – – Other cards and tags  0  A  0  0  0  0  0  
8523.59.30  – – – Parts of cards and tags of headings 8523.59.10 and 
8523.59.20  0 A  0  0  0  0  0  
8523.59.9  – – – Other: 
8523.59.91  – – – –  Unrecorded  0  A  0  0  0  0  0  
8523.59.92  – – – –  Recorded  10  E  0  0  10  10  5  
8523.80  –  Other: 
8523.80.1  – – Acetate discs for record players:  
8523.80.11  – – – Educational  5  E  5  5  5  5  5  
8523.80.19  – – – Other 15  E  15  15  15  15  15  
8523.80.20  – – Matrices and masters  0  A  0  0  0  0  0  
8523.80.9  – – Other: 
8523.80.91  – – – Unrecorded  0  A  0  0  0  0  0
EN 1222 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8523.80.92  – – – Recorded  10  E  0  0  10  10  5  
85.25  TRANSMISSION APPARATUS FOR RADIO-BROADCASTING 
OR TELEVISION, WHETHER OR NOT INCORPORATING 
RECEPTION APPARATUS OR SOUND RECORDING OR 
REPRODUCING APPARATUS; TELEVISION CAMERAS, 
DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS  
8525.50  –  Transmission apparatus:  
8525.50.10  – – For radio-broadcasting  0  A  0  0  0  0  0  
8525.50.90  – – Other 0  A  0  0  0  0  0  
8525.60.00  –  Transmission apparatus incorporating reception apparatus  0  A  0  0  0  0  0  
8525.80  –  Television cameras, digital cameras and video camera 
recorders:  
8525.80.10  – – Television cameras  0  A  0  0  0  0  0  
8525.80.20  – – Digital cameras and video camera recorders  10  E  0  0  10  10  10  
85.26  RADAR APPARATUS, RADIO NAVIGATIONAL AID 
APPARATUS AND RADIO REMOTE CONTROL APPARATUS  
8526.10.00  –  Radar apparatus 0  A  0  0  0  0  0  
8526.9  –  Other: 
8526.91.00  – – Radio navigational aid apparatus  0  A  0  0  0  0  0  
8526.92.00  – – Radio remote control apparatus  15  E  5  5  5  5  5  
85.27  RECEPTION APPARATUS FOR RADIO-BROADCASTING, 
WHETHER OR NOT COMBINED, IN THE SAME HOUSING, 
WITH SOUND RECORDING OR REPRODUCING 
APPARATUS OR A CLOCK
EN 15.12.2012 Official Journal of the European Union 1223
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8527.1  –  Radio-broadcast receivers capable of operating without an 
external source of power:  
8527.12  – – Pocket-size radio cassette-players:  
8527.12.10  – – – Fully disassembled (CKD), put up in kits  15  E  0  5  10  10  15  
8527.12.90  – – – Other 15  E  15  15  15  15  15  
8527.13  – – Other apparatus combined with sound recording or repro ­
ducing apparatus:  
8527.13.10  – – – Fully disassembled (CKD), put up in kits  15  E  0  5  10  10  15  
8527.13.90  – – – Other 15  E  15  15  15  15  15  
8527.19  – – Other: 
8527.19.10  – – – Fully disassembled (CKD), put up in kits  15  E  0  5  10  10  15  
8527.19.90  – – – Other 15  E  15  15  15  15  15  
8527.2  –  Radio-broadcast receivers not capable of operating without an 
external source of power, of a kind used in motor vehicles:  
8527.21  – – Combined with sound recording or reproducing apparatus:  
8527.21.10  – – – Fully disassembled (CKD), put up in kits  15  E  0  5  10  10  15  
8527.21.90  – – – Other 15  E  15  15  15  15  15  
8527.29  – – Other: 
8527.29.10  – – – Fully disassembled (CKD), put up in kits  15  E  0  5  10  10  15  
8527.29.90  – – – Other 15  E  15  15  15  15  15
EN 1224 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8527.9  –  Other: 
8527.91  – – Combined with sound recording or reproducing apparatus:  
8527.91.10  – – – Fully disassembled (CKD), put up in kits  15  E  0  5  10  10  15  
8527.91.90  – – – Other 15  E  15  15  15  15  15  
8527.92  – – Not combined with sound recording or reproducing 
apparatus but combined with a clock:  
8527.92.10  – – – Fully disassembled (CKD), put up in kits  15  E  0  5  10  10  15  
8527.92.90  – – – Other 15  E  15  15  15  15  15  
8527.99  – – Other: 
8527.99.10  – – – Fully disassembled (CKD), put up in kits  15  E  0  5  10  10  15  
8527.99.90  – – – Other 15  E  15  15  15  15  15  
85.28  MONITORS AND PROJECTORS, NOT INCORPORATING 
TELEVISION RECEPTION APPARATUS; RECEPTION 
APPARATUS FOR TELEVISION, WHETHER OR NOT INCOR ­
PORATING RADIO-BROADCAST RECEIVERS OR SOUND OR 
VIDEO RECORDING OR REPRODUCING APPARATUS  
8528.4  –  Cathode-ray tube monitors:  
8528.41.00  – – Of a kind used solely or mainly with automatic data- 
processing machines of heading 84.71  0 A  0  0  0  0  0  
8528.49  – – Other: 
8528.49.1  – – – Colour: 
8528.49.11  – – – –  Fully disassembled (CKD), put up in kits  15  E  0  5  10  10  15
EN 15.12.2012 Official Journal of the European Union 1225
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8528.49.19  – – – –  Other 15  E  15  15  15  15  15  
8528.49.2  – – – Black and white or other monochrome:  
8528.49.21  – – – –  Fully disassembled (CKD), put up in kits  15  E  0  5  10  10  15  
8528.49.29  – – – –  Other 15  E  15  15  15  15  15  
8528.5  –  Other monitors:  
8528.51.00  – – Of a kind used solely or mainly with automatic data- 
processing machines of heading 84.71  0 A  0  0  0  0  0  
8528.59  – – Other: 
8528.59.1  – – – Colour: 
8528.59.11  – – – –  Fully disassembled (CKD), put up in kits  15  E  0  5  10  10  15  
8528.59.19  – – – –  Other 15  E  15  15  15  15  15  
8528.59.2  – – – Black and white or other monochrome:  
8528.59.21  – – – –  Fully disassembled (CKD), put up in kits  15  E  0  5  10  10  15  
8528.59.29  – – – –  Other 15  E  15  15  15  15  15  
8528.6  –  Projectors:  
8528.61.00  – – Of a kind used solely or mainly with automatic data- 
processing machines of heading 84.71  0 A  0  0  0  0  0  
8528.69  – – Other: 
8528.69.10  – – – Fully disassembled (CKD), put up in kits  15  E  0  5  10  10  15  
8528.69.90  – – – Other 15  E  15  15  15  15  15
EN 1226 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8528.7  –  Reception apparatus for television, whether or not incor ­
porating radio-broadcast receivers or sound or video 
recording or reproducing apparatus:  
8528.71  – – Not designed to incorporate a display device or video screen:  
8528.71.10  – – – Fully disassembled (CKD), put up in kits  15  E  0  5  10  10  15  
8528.71.90  – – – Other 15  E  15  15  15  15  15  
8528.72  – – Other, in colour:  
8528.72.10  – – – Fully disassembled (CKD), put up in kits  15  E  0  5  10  10  15  
8528.72.90  – – – Other 15  E  15  15  15  15  15  
8528.73  – – Other, black and white or other monochrome:  
8528.73.10  – – – Fully disassembled (CKD), put up in kits  15  E  0  5  10  10  15  
8528.73.90  – – – Other 15  E  15  15  15  15  15  
85.29  PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH 
THE APPARATUS OF HEADINGS 85.25 TO 85.28  
8529.10.00  –  Aerials and aerial reflectors of all kinds; parts suitable for use 
therewith  10 C  0  10  10  10  10  
8529.90  –  Other: 
8529.90.10  – – Cabinets and cases of wood  15  E  15  15  15  15  15  
8529.90.90  – – Other 0  A  0  0  0  0  0  
85.30  ELECTRICAL SIGNALLING APPARATUS (EXCLUDING 
MESSAGING APPARATUS), SAFETY OR TRAFFIC CONTROL 
EQUIPMENT FOR RAILWAYS OR SIMILAR, ROADS, INLAND 
WATERWAYS, PARKING FACILITIES, PORT INSTALLATIONS 
OR AIRFIELDS (OTHER THAN THOSE OF HEADING 86.08)
EN 15.12.2012 Official Journal of the European Union 1227
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8530.10.00  –  Equipment for railways or similar  0  A  0  0  0  0  0  
8530.80.00  –  Other apparatus 0  A  0  0  0  0  0  
8530.90.00  –  Parts  0  A  0  0  0  0  0  
85.31  ELECTRIC SOUND OR VISUAL SIGNALLING APPARATUS 
(FOR EXAMPLE, BELLS, SIRENS, INDICATOR PANELS, 
BURGLAR OR FIRE ALARMS), EXCEPT THOSE OF HEADING 
85.12 OR 85.30  
8531.10.00  –  Burglar or fire alarms and similar apparatus  0  A  0  0  0  0  0  
8531.20.00  –  Indicator panels incorporating liquid crystal devices (LCD) or 
light emitting diodes (LED)  0 A  0  0  0  0  0  
8531.80  –  Other apparatus: 
8531.80.10  – – Electric bells, buzzers, door chimes, etc.  15  E  15  15  15  15  15  
8531.80.90  – – Other 0  A  0  0  0  0  0  
8531.90.00  –  Parts  0  A  0  0  0  0  0  
85.32  ELECTRICAL CAPACITORS, FIXED, VARIABLE OR 
ADJUSTABLE 
8532.10.00  –  Fixed capacitors designed for use in 50/60 Hz circuits, and 
having a reactive power handling capacity of not less than 
0,5 kvar (power capacitors)  0 A  0  0  0  0  0  
8532.2  –  Other fixed capacitors:  
8532.21.00  – – Of tantalum  0  A  0  0  0  0  0  
8532.22.00  – – Aluminium electrolytic  0  A  0  0  0  0  0  
8532.23.00  – – With ceramic dielectric, single layer  0  A  0  0  0  0  0
EN 1228 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8532.24.00  – – With ceramic dielectric, multilayer  0  A  0  0  0  0  0  
8532.25.00  – – With dielectric of paper or plastic  0  A  0  0  0  0  0  
8532.29.00  – – Other 0  A  0  0  0  0  0  
8532.30.00  –  Variable or adjustable capacitors  0  A  0  0  0  0  0  
8532.90.00  –  Parts  0  A  0  0  0  0  0  
85.33  ELECTRICAL RESISTORS (INCLUDING RHEOSTATS AND 
POTENTIOMETERS), OTHER THAN HEATING RESISTORS 
8533.10.00  –  Fixed carbon resistors, composition or film types  0  A  0  0  0  0  0  
8533.2  –  Other fixed resistors:  
8533.21.00  – – For a power handling capacity not exceeding 20 W  0  A  0  0  0  0  0  
8533.29.00  – – Other 0  A  0  0  0  0  0  
8533.3  –  Wirewound variable resistors including rheostats and poten ­
tiometers:  
8533.31.00  – – For a power handling capacity not exceeding 20 W  0  A  0  0  0  0  0  
8533.39.00  – – Other 0  A  0  0  0  0  0  
8533.40.00  –  Other variable resistors (including rheostats and potentio ­
meters)  0 A  0  0  0  0  0  
8533.90.00  –  Parts  0  A  0  0  0  0  0  
8534.00.00  PRINTED CIRCUITS  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1229
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
85.35  ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING 
ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO 
OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, 
FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, 
SURGE SUPPRESSORS, PLUGS AND OTHER CONNECTORS, 
JUNCTION BOXES), FOR A VOLTAGE EXCEEDING 1 000 
VOLTS  
8535.10.00  –  Fuses and circuit breaker fuses  0  A  0  0  0  0  0  
8535.2  –  Automatic circuit breakers:  
8535.21.00  – – For a voltage of less than 72,5 kV  0  A  0  0  0  0  0  
8535.29.00  – – Other 0  A  0  0  0  0  0  
8535.30.00  –  Isolating switches and make-and-break switches  0  A  0  0  0  0  0  
8535.40  –  Lightning arresters, voltage limiters and surge suppressors:  
8535.40.10  – – Lightning arresters  0  A  0  0  0  0  0  
8535.40.20  – – Voltage limiters  0  A  0  0  0  0  0  
8535.40.30  – – Surge suppressors  0  A  0  0  0  0  0  
8535.90.00  –  Other 0  A  0  0  0  0  0  
85.36  ELECTRICAL APPARATUS FOR SWITCHING OR PROTECTING 
ELECTRICAL CIRCUITS, OR FOR MAKING CONNECTIONS TO 
OR IN ELECTRICAL CIRCUITS (FOR EXAMPLE, SWITCHES, 
FUSES, LIGHTNING ARRESTERS, VOLTAGE LIMITERS, 
SURGE SUPPRESSORS, PLUGS AND OTHER CONNECTORS, 
JUNCTION BOXES), FOR A VOLTAGE NOT EXCEEDING 
1 000 VOLTS; CONNECTORS FOR OPTICAL FIBRES, 
OPTICAL FIBRE BUNDLES OR CABLES  
8536.10  –  Fuses and circuit breaker fuses:
EN 1230 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8536.10.10  – – Fuses  0  A  0  0  0  0  0  
8536.10.2  – – Circuit breaker fuses:  
8536.10.21  – – – Safety type, hand-operated, for a current not exceeding 
600 A and a voltage not exceeding 600 V  10 E  10  10  10  10  10  
8536.10.22  – – – Blade type, hand-operated, for a current not exceeding 
100 A and a voltage not exceeding 250 V  10 E  10  10  10  10  10  
8536.10.29  – – – Other 0  A  0  0  0  0  0  
8536.20  –  Automatic circuit breakers:  
8536.20.10  – – Thermo-magnetic, vacuum, air or oil types or of moulded 
plastic for a current not exceeding 100 A and a voltage not 
exceeding 250 V  10 C  10  10  10  10  10  
8536.20.90  – – Other 0  A  0  0  0  0  0  
8536.30  –  Other apparatus for protecting electrical circuits:  
8536.30.10  – – Surge suppressors  0  A  0  0  0  0  0  
8536.30.90  – – Other 0  A  0  0  0  0  0  
8536.4  –  Relays: 
8536.41.00  – – For a voltage not exceeding 60 V  0  A  0  0  0  0  0  
8536.49  – – Other: 
8536.49.10  – – – Surge indicators and electrical contactors  10  C  10  10  10  10  10  
8536.49.90  – – – Other 0  A  0  0  0  0  0  
8536.50  –  Other switches:
EN 15.12.2012 Official Journal of the European Union 1231
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8536.50.10  – – Single-pole switches, rotary or chain-pull, for a voltage not 
exceeding 250 V  0 A  0  0  0  0  0  
8536.50.20  – – Single-pole switches, plate or patch types, for a voltage not 
exceeding 250 V  10 G  10  10  10  10  10  
8536.50.50  – – Single-pole pressure switches, for a voltage not exceeding 
250 V  0 A  0  0  0  0  0  
8536.50.60  – – Magnetic starters for electric motors  10  G  10  10  10  10  10  
8536.50.70  – – Thermo-electric automatic switches (starters) for fluorescent 
lamps or fluorescent tubes  10 G  10  10  10  10  10  
8536.50.90  – – Other 0  A  0  0  0  0  0  
8536.6  –  Lamp holders, plugs and sockets:  
8536.61.00  – – Lamp-holders  15  G  15  15  15  15  15  
8536.69.00  – – Other 15  E  0  15  15  15  5  
8536.70  –  Optical fibre connectors, bundles or cable of optical fibre:  
8536.70.10  – – Of plastic  15  G  15  15  15  15  15  
8536.70.2  – – Of copper:  
8536.70.21  – – – Cast, moulded, stamped or forged, but not otherwise 
worked  15 G  5  5  5  5  5  
8536.70.29  – – – Other 15  G  15  15  15  15  15  
8536.70.90  – – Other 0  A  0  0  0  0  0  
8536.90.00  –  Other equipment  0  A  0  0  0  0  0
EN 1232 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
85.37  BOARDS, PANELS, CONSOLES, CABINETS AND OTHER 
BASES, EQUIPPED WITH TWO OR MORE APPARATUS OF 
HEADING 85.35 OR 85.36, FOR ELECTRIC CONTROL OR 
DISTRIBUTION OF ELECTRICITY, INCLUDING THOSE INCOR ­
PORATING INSTRUMENTS OR APPARATUS OF CHAPTER 90, 
AND NUMERICAL CONTROL APPARATUS, OTHER THAN 
SWITCHING APPARATUS OF HEADING 85.17  
8537.10.00  –  For a voltage not exceeding 1 000 V  10  G  10  10  10  10  10  
8537.20.00  –  For a voltage exceeding 1 000 V  10 G  10  10  10  10  10  
85.38  PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY WITH 
THE APPARATUS OF HEADING 85.35, 85.36 OR 85.37  
8538.10.00  –  Boards, panels, consoles, cabinets and other bases of heading 
85.37, not equipped with their apparatus  5 C  5  5  5  5  5  
8538.90.00  –  Other 0  A  0  0  0  0  0  
85.39  ELECTRIC FILAMENT OR DISCHARGE LAMPS AND TUBES, 
INCLUDING SEALED BEAM LAMPS OR SEALED UNITS 
AND ULTRAVIOLET OR INFRA-RED LAMPS AND TUBES; 
ARC LAMPS  
8539.10.00  –  Sealed beam lamp units  5  C  5  5  5  5  5  
8539.2  –  Other filament lamps and tubes, excluding ultraviolet or infra- 
red lamps:  
8539.21.00  – – Tungsten halogen  5  C  5  5  5  5  5  
8539.22  – – Other, of a power not exceeding 200 W and for a voltage 
exceeding 100 V:  
8539.22.10  – – – Incandescent filament lamps of a power of 15 W or more  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1233
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8539.22.90  – – – Other 0  A  0  0  0  0  0  
8539.29.00  – – Other 5  C  5  5  5  5  5  
8539.3  –  Discharge lamps and tubes, other than ultraviolet lamps:  
8539.31  – – Fluorescent, hot cathode:  
8539.31.10  – – – Straight tubes, of a power of 14 W or more but not more 
than 215 W  0 A  0  0  0  0  0  
8539.31.20  – – – Energy-saving  0  A  0  0  0  0  0  
8539.31.90  – – – Other 5  E  5  5  5  5  5  
8539.32.00  – – Mercury or sodium vapour lamps; metal halide lamps  5  E  5  5  5  5  5  
8539.39.00  – – Other 5  E  5  5  5  5  5  
8539.4  –  Ultraviolet or infra-red lamps and tubes; arc lamps:  
8539.41.00  – – Arc lamps  0  A  0  0  0  0  0  
8539.49.00  – – Other 0  A  0  0  0  0  0  
8539.90  –  Parts:  
8539.90.10  – – Filaments with their supporting conducting wires; threaded 
or bayonet type bases for fluorescent lamps and tubes  0 A  0  0  0  0  0  
8539.90.90  – – Other 0  A  0  0  0  0  0  
85.40  THERMIONIC, COLD CATHODE OR PHOTO-CATHODE 
LAMPS, VALVES AND TUBES (FOR EXAMPLE, VACUUM OR 
VAPOUR OR GAS FILLED LAMPS, VALVES AND TUBES, 
MERCURY ARC RECTIFYING VALVES AND TUBES, 
CATHODE-RAY TUBES, TELEVISION CAMERA TUBES AND 
VALVES), OTHER THAN THOSE OF HEADING 85.39
EN 1234 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8540.1  –  Cathode-ray television picture tubes, including video monitor 
cathode-ray tubes:  
8540.11.00  – – Colour 0  A  0  0  0  0  0  
8540.12.00  – – Black and white or other monochrome  0  A  0  0  0  0  0  
8540.20.00  –  Television camera tubes; image converters and intensifiers; 
other photo-cathode tubes  0 A  0  0  0  0  0  
8540.40.00  –  Data/graphic display tubes, colour, with a phosphor dot 
screen pitch smaller than 0,4 mm  0 A  0  0  0  0  0  
8540.50.00  –  Data/graphic display tubes, black and white or other mono ­
chrome 0 A  0  0  0  0  0  
8540.60.00  –  Other cathode-ray tubes  0  A  0  0  0  0  0  
8540.7  –  Microwave tubes (for example, magnetrons, klystrons, 
travelling wave tubes, carcinotrons), excluding grid-controlled 
tubes:  
8540.71.00  – – Magnetrons  0  A  0  0  0  0  0  
8540.72.00  – – Klystrons  0  A  0  0  0  0  0  
8540.79.00  – – Other 0  A  0  0  0  0  0  
8540.8  –  Other lamps, valves and tubes:  
8540.81.00  – – Receiver or amplifier tubes  0  A  0  0  0  0  0  
8540.89.00  – – Other 0  A  0  0  0  0  0  
8540.9  –  Parts:  
8540.91.00  – – Of cathode-ray tubes  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1235
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8540.99.00  – – Other 0  A  0  0  0  0  0  
85.41  DIODES, TRANSISTORS AND SIMILAR SEMICONDUCTOR 
DEVICES; PHOTOSENSITIVE SEMICONDUCTOR DEVICES, 
INCLUDING PHOTOVOLTAIC CELLS, WHETHER OR NOT 
ASSEMBLED IN MODULES OR MADE UP INTO PANELS; 
LIGHT-EMITTING DIODES; MOUNTED PIEZO-ELECTRIC 
CRYSTALS  
8541.10.00  –  Diodes, other than photosensitive or light-emitting diodes  0  A  0  0  0  0  0  
8541.2  –  Transistors, other than photosensitive transistors:  
8541.21.00  – – With a dissipation rate of less than 1 W  0  A  0  0  0  0  0  
8541.29.00  – – Other 0  A  0  0  0  0  0  
8541.30.00  –  Thyristors, diacs and triacs, other than photosensitive devices  0  A  0  0  0  0  0  
8541.40.00  –  Photosensitive semiconductor devices, including photovoltaic 
cells whether or not assembled in modules or made-up into 
panels; light emitting diodes  0 A  0  0  0  0  0  
8541.50.00  –  Other semiconductor devices  0  A  0  0  0  0  0  
8541.60.00  –  Mounted piezo-electric crystals  0  A  0  0  0  0  0  
8541.90.00  –  Parts  0  A  0  0  0  0  0  
85.42  ELECTRONIC INTEGRATED CIRCUITS  
8542.3  –  Electronic integrated circuits:  
8542.31  – – Processors and controllers, whether or not combined with 
memories, converters, logic circuits, amplifiers, clock and 
timing circuits, or other circuits:  
8542.31.1  – – – Digital:
EN 1236 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8542.31.11  – – – –  Metal oxide semiconductors (MOS technology)  0  A  0  0  0  0  0  
8542.31.12  – – – –  Bipolar technology circuits  0  A  0  0  0  0  0  
8542.31.19  – – – –  Other (including circuits obtained by a combination of 
bipolar and MOS technologies (BIMOS technology))  0 A  0  0  0  0  0  
8542.31.20  – – – Other, excluding digital  0  A  0  0  0  0  0  
8542.31.30  – – – Hybrid integrated circuits  0  A  0  0  0  0  0  
8542.31.80  – – – Waste and scrap  0  A  0  0  0  0  0  
8542.32  – – Memories:  
8542.32.1  – – – Digital:  
8542.32.11  – – – –  Metal oxide semiconductors (MOS technology)  0  A  0  0  0  0  0  
8542.32.12  – – – –  Bipolar technology circuits  0  A  0  0  0  0  0  
8542.32.19  – – – –  Other (including circuits obtained by a combination of 
bipolar and MOS technologies (BIMOS technology))  0 A  0  0  0  0  0  
8542.32.20  – – – Other, excluding digital  0  A  0  0  0  0  0  
8542.32.30  – – – Hybrid integrated circuits  0  A  0  0  0  0  0  
8542.32.80  – – – Waste and scrap  0  A  0  0  0  0  0  
8542.33  – – Amplifiers:  
8542.33.1  – – – Digital:  
8542.33.11  – – – –  Metal oxide semiconductors (MOS technology)  0  A  0  0  0  0  0  
8542.33.12  – – – –  Bipolar technology circuits  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1237
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8542.33.19  – – – –  Other (including circuits obtained by a combination of 
bipolar and MOS technologies (BIMOS technology))  0 A  0  0  0  0  0  
8542.33.20  – – – Other, excluding digital  0  A  0  0  0  0  0  
8542.33.30  – – – Hybrid integrated circuits  0  A  0  0  0  0  0  
8542.33.80  – – – Waste and scrap  0  A  0  0  0  0  0  
8542.39  – – Other: 
8542.39.1  – – – Digital:  
8542.39.11  – – – –  Metal oxide semiconductors (MOS technology)  0  A  0  0  0  0  0  
8542.39.12  – – – –  Bipolar technology circuits  0  A  0  0  0  0  0  
8542.39.19  – – – –  Other (including circuits obtained by a combination of 
bipolar and MOS technologies (BIMOS technology))  0 A  0  0  0  0  0  
8542.39.20  – – – Other, excluding digital  0  A  0  0  0  0  0  
8542.39.30  – – – Hybrid integrated circuits  0  A  0  0  0  0  0  
8542.39.80  – – – Waste and scrap  0  A  0  0  0  0  0  
8542.90.00  –  Parts  0  A  0  0  0  0  0  
85.43  ELECTRICAL MACHINES AND APPARATUS, HAVING INDI ­
VIDUAL FUNCTIONS, NOT ELSEWHERE SPECIFIED OR 
INCLUDED IN THIS CHAPTER  
8543.10.00  –  Particle accelerators  0  A  0  0  0  0  0  
8543.20.00  –  Signal generators  0  A  0  0  0  0  0  
8543.30.00  –  Machines and apparatus for electroplating, electrolysis or elec ­
trophoresis 0 A  0  0  0  0  0
EN 1238 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8543.70  –  Other machines and apparatus:  
8543.70.10  – – Electric fence energizers  0  A  0  0  0  0  0  
8543.70.9  – – Other: 
8543.70.91  – – – Medium-or high-frequency amplifiers; synthesizers  15  C  10  5  10  15  15  
8543.70.99  – – – Other 0  A  0  0  0  0  0  
8543.90  –  Parts:  
8543.90.10  – – Electronic microassemblies  0  A  0  0  0  0  0  
8543.90.90  – – Other 0  A  0  0  0  0  0  
85.44  INSULATED (INCLUDING ENAMELLED OR ANODIZED) 
WIRE, CABLE (INCLUDING COAXIAL CABLE) AND OTHER 
INSULATED ELECTRIC CONDUCTORS, WHETHER OR NOT 
FITTED WITH CONNECTORS; OPTICAL FIBRE CABLES, 
MADE-UP OF INDIVIDUALLY SHEATHED FIBRES, WHETHER 
OR NOT ASSEMBLED WITH ELECTRIC CONDUCTORS OR 
FITTED WITH CONNECTORS  
8544.1  –  Winding wire:  
8544.11.00  – – Of copper  0  A  0  0  0  0  0  
8544.19.00  – – Other 0  A  0  0  0  0  0  
8544.20.00  –  Coaxial cable and other coaxial electric conductors  5  E  5  5  5  5  5  
8544.30.00  –  Ignition wiring sets and other wiring sets of a kind used in 
means of transport  5 E  5  5  5  5  5  
8544.4  –  Other electric conductors, for a voltage not exceeding 
1 000 V:
EN 15.12.2012 Official Journal of the European Union 1239
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8544.42  – – Fitted with connectors:  
8544.42.10  – – – Electric conductors for a voltage not exceeding 80 V  15  G  0  15  15  15  5  
8544.42.2  – – – For a voltage exceeding 80 V but not exceeding 1 000 V:  
8544.42.21  – – – –  Wire and cables, of copper or aluminium (whether or not 
alloyed with silicon, magnesium and manganese), 
including telephone wire and cables (not lacquered, 
enamelled, anodized, coated with silicone or insulated 
with asbestos or glass fibres) other than submarine 
telephone cables  15 H  15  15  15  15  15  
8544.42.29  – – – –  Other 0  A  0  0  0  0  0  
8544.49  – – Other: 
8544.49.10  – – – Electric conductors for a voltage not exceeding 80 V  15  G  0  15  15  15  5  
8544.49.2  – – – For a voltage exceeding 80 V but not exceeding 1 000 V:  
8544.49.21  – – – –  Wire and cables, of copper or aluminium (whether or not 
alloyed with silicon, magnesium and manganese), 
including telephone wire and cables (not lacquered, 
enamelled, anodized, coated with silicone or insulated 
with asbestos or glass fibres) other than submarine 
telephone cables  15 H  15  15  15  15  15  
8544.49.29  – – – –  Other 15  G  5  5  5  5  5  
8544.60.00  –  Other electric conductors, for a voltage exceeding 1 000 V  15  H  15  15  15  15  15  
8544.70.00  –  Optical fibre cables  0  A  0  0  0  0  0  
85.45  CARBON ELECTRODES, CARBON BRUSHES, LAMP 
CARBONS, BATTERY CARBONS AND OTHER ARTICLES OF 
GRAPHITE OR OTHER CARBON, WITH OR WITHOUT 
METAL, OF A KIND USED FOR ELECTRICAL PURPOSES
EN 1240 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8545.1  –  Electrodes:  
8545.11.00  – – Of a kind used for furnaces  0  A  0  0  0  0  0  
8545.19.00  – – Other 0  A  0  0  0  0  0  
8545.20.00  –  Brushes  0  A  0  0  0  0  0  
8545.90.00  –  Other 0  A  0  0  0  0  0  
85.46  ELECTRICAL INSULATORS OF ANY MATERIAL  
8546.10.00  –  Of glass  0  A  0  0  0  0  0  
8546.20.00  –  Of ceramics  0  A  0  0  0  0  0  
8546.90.00  –  Other 0  A  0  0  0  0  0  
85.47  INSULATING FITTINGS FOR ELECTRICAL MACHINES, 
APPLIANCES OR EQUIPMENT, BEING FITTINGS WHOLLY 
OF INSULATING MATERIAL APART FROM ANY MINOR 
COMPONENTS OF METAL (FOR EXAMPLE, THREADED 
SOCKETS) INCORPORATED DURING MOULDING SOLELY 
FOR PURPOSES OF ASSEMBLY, OTHER THAN INSULATORS 
OF HEADING 85.46; ELECTRICAL CONDUIT TUBING AND 
JOINTS THEREFOR, OF BASE METAL LINED WITH INSU ­
LATING MATERIAL  
8547.10.00  –  Insulating fittings of ceramics  0  A  0  0  0  0  0  
8547.20.00  –  Insulating fittings of plastic  0  A  0  0  0  0  0  
8547.90.00  –  Other 0  A  0  0  0  0  0  
85.48  WASTE AND SCRAP OF PRIMARY CELLS, PRIMARY 
BATTERIES AND ELECTRIC ACCUMULATORS; SPENT 
PRIMARY CELLS, SPENT PRIMARY BATTERIES AND SPENT 
ELECTRIC ACCUMULATORS; ELECTRICAL PARTS OF 
MACHINERY OR APPARATUS NOT ELSEWHERE SPECIFIED 
OR INCLUDED IN THIS CHAPTER
EN 15.12.2012 Official Journal of the European Union 1241
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8548.10  –  Waste and scrap of primary cells, primary batteries and 
electric accumulators; spent primary cells, spent primary 
batteries and spent electric accumulators:  
8548.10.10  – – Of lead 0  A  0  0  0  0  0  
8548.10.90  – – Other 5  E  5  5  5  5  5  
8548.90.00  –  Other 0  A  0  0  0  0  0  
86.01  RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL 
SOURCE OF ELECTRICITY OR BY ELECTRIC ACCUMU ­
LATORS  
8601.10.00  –  Powered from an external source of electricity  0  A  0  0  0  0  0  
8601.20.00  –  Powered by electric accumulators  0  A  0  0  0  0  0  
86.02  OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS  
8602.10.00  –  Diesel-electric locomotives  0  A  0  0  0  0  0  
8602.90.00  –  Other 0  A  0  0  0  0  0  
86.03  SELF-PROPELLED RAILWAY OR TRAMWAY COACHES, VANS 
AND TRUCKS, OTHER THAN THOSE OF HEADING 86.04  
8603.10.00  –  Powered from an external source of electricity  0  A  0  0  0  0  0  
8603.90.00  –  Other 0  A  0  0  0  0  0  
8604.00.00  RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE 
VEHICLES, WHETHER OR NOT SELF-PROPELLED (FOR 
EXAMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS, 
TRACKLINERS, TESTING COACHES AND TRACK 
INSPECTION VEHICLES)  0 A  0  0  0  0  0
EN 1242 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8605.00.00  RAILWAY OR TRAMWAY PASSENGER COACHES, LUGGAGE 
VANS, POST OFFICE COACHES AND OTHER SPECIAL 
PURPOSE COACHES (EXCLUDING THOSE OF HEADING 
86.04)  0 A  0  0  0  0  0  
86.06  RAILWAY OR TRAMWAY GOODS VANS AND WAGONS  
8606.10.00  –  Tank wagons and the like  0  A  0  0  0  0  0  
8606.30.00  –  Self-discharging vans and wagons, other than those of 
subheading 8606.10  0 A  0  0  0  0  0  
8606.9  –  Other: 
8606.91.00  – – Covered and closed  0  A  0  0  0  0  0  
8606.92.00  – – Open, with non-removable sides of a height exceeding 
60 cm  0 A  0  0  0  0  0  
8606.99.00  – – Other 0  A  0  0  0  0  0  
86.07  PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR 
ROLLING-STOCK  
8607.1  –  Bogies, bissel-bogies, axles and wheels, and parts thereof:  
8607.11.00  – – Driving bogies and bissel-bogies  0  A  0  0  0  0  0  
8607.12.00  – – Other bogies and bissel-bogies  0  A  0  0  0  0  0  
8607.19.00  – – Other, including parts  0  A  0  0  0  0  0  
8607.2  –  Brakes and parts thereof:  
8607.21.00  – – Air brakes and parts thereof  0  A  0  0  0  0  0  
8607.29.00  – – Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1243
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8607.30.00  –  Hooks and other coupling devices, buffers, and parts thereof  0  A  0  0  0  0  0  
8607.9  –  Other: 
8607.91.00  – – Of locomotives  0  A  0  0  0  0  0  
8607.99.00  – – Other 0  A  0  0  0  0  0  
8608.00.00  RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS; 
MECHANICAL (INCLUDING ELECTRO-MECHANICAL) 
SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT 
FOR RAILWAYS OR SIMILAR, ROADS, INLAND 
WATERWAYS, PARKING FACILITIES, PORT INSTALLATIONS 
OR AIRFIELDS; PARTS THEREOF  0 A  0  0  0  0  0  
8609.00.00  CONTAINERS (INCLUDING CONTAINERS FOR THE 
TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND 
EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF 
TRANSPORT  0 A  0  0  0  0  0  
87.01  TRACTORS (OTHER THAN TRACTORS OF HEADING 87.09) 
8701.10.00  –  Pedestrian-controlled tractors  0  A  0  0  0  0  0  
8701.20.00  –  Road tractors for semi-trailers  0  A  0  0  0  0  0  
8701.30.00  –  Track-laying tractors  0  A  0  0  0  0  0  
8701.90.00  –  Other 0  A  0  0  0  0  0  
87.02  MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE 
PERSONS, INCLUDING THE DRIVER  
8702.10  –  With compression-ignition internal combustion piston engine 
(diesel or semi-diesel):  
8702.10.50  – – For the transport of 10 persons, including the driver  15  E2  15  5  5  15  10
EN 1244 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8702.10.60  – – For the transport of more than 10 but less than 15 persons, 
including the driver  15 E2  15  5  5  10  5  
8702.10.70  – – For the transport of 15 persons or more but not more than 
45 persons, including the driver  15 E2  15  1  5  10  5  
8702.10.80  – – For the transport of more than 45 persons, including the 
driver  10 E2  5  1  5  10  5  
8702.90  –  Other: 
8702.90.50  – – For the transport of 10 persons, including the driver, with 
spark-ignition internal combustion reciprocating piston 
engine  15 E2  15  5  5  15  10  
8702.90.60  – – For the transport of more than 10 persons but less than 15 
persons, including the driver, with spark-ignition internal 
combustion reciprocating piston engine  15 E2  15  5  5  10  5  
8702.90.70  – – For the transport of 15 persons or more but not more than 
45 persons, including the driver, with spark-ignition internal 
combustion reciprocating piston engine  15 E2  15  1  5  10  5  
8702.90.80  – – For the transport of more than 45 persons, including the 
driver, with spark-ignition internal combustion reciprocating 
piston engine  10 E2  5  1  5  10  5  
8702.90.9  – – Other: 
8702.90.91  – – – Electrically powered  10  E2  0  0  5  10  10  
8702.90.99  – – – Other 10  E2  5  5  5  10  10  
87.03  MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY 
DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER 
THAN THOSE OF HEADING 87.02), INCLUDING FAMILY 
TYPE (BREAK OR STATION WAGONS) AND RACING CARS
EN 15.12.2012 Official Journal of the European Union 1245
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8703.10.00  –  Vehicles specially designed for travelling on snow; golf cars 
and similar vehicles  30 E2  0  30  20  15  10  
8703.2  –  Other vehicles, with spark-ignition internal combustion recip ­
rocating piston engine:  
8703.21  – – Of a cylinder capacity not exceeding 1 000 cm3 : 
8703.21.5  – – – Tricycles and quads:  
8703.21.51  – – – –  Tricycles  30  E2  0  30  20  15  10  
8703.21.52  – – – –  Quads 30  E2  0  30  20  15  10  
8703.21.60  – – – With four-wheel drive and a two range transfer case built 
on 25 E2  0  25  15  15  10  
8703.21.70  – – – With seating capacity for more than 6 persons but not 
more than 9, including the driver, whether or not with 
four-wheel drive, 3 or 4 side doors, with a flat floor and 
tailgate or rear doors  20 E2  0  20  15  15  10  
8703.21.90  – – – Other 20  E2  0  20  20  15  10  
8703.22  – – Of a cylinder capacity exceeding 1 000 cm3 but not 
exceeding 1 500 cm3 : 
8703.22.5  – – – Of a cylinder capacity exceeding 1 000 cm3 but not 
exceeding 1 300 cm3 : 
8703.22.51  – – – –  Ambulances  15  E2  15  1  5  15  5  
8703.22.52  – – – –  Hearses  20  E2  15  1  20  15  5  
8703.22.53  – – – –  With four-wheel drive and a two range transfer case built 
on 25 E2  0  25  15  15  10
EN 1246 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8703.22.54  – – – –  With seating capacity for more than 6 persons but not 
more than 9, including the driver, whether or not with 
four-wheel drive, 3 or 4 side doors, with a flat floor and 
tailgate or rear doors  20 E2  0  20  15  15  10  
8703.22.59  – – – –  Other 20  E2  0  20  20  15  10  
8703.22.6  – – – Of a cylinder capacity exceeding 1 300 cm3 but not 
exceeding 1 500 cm3 : 
8703.22.61  – – – –  Ambulances  15  E2  15  1  5  15  5  
8703.22.62  – – – –  Hearses  20  E2  15  1  20  15  5  
8703.22.63  – – – –  With four-wheel drive and a two range transfer case built 
on 25 E2  0  25  15  15  10  
8703.22.64  – – – –  With seating capacity for more than 6 persons but not 
more than 9, including the driver, whether or not with 
four-wheel drive, 3 or 4 side doors, with a flat floor and 
tailgate or rear doors  25 E2  0  25  15  15  10  
8703.22.69  – – – –  Other 25  E2  0  25  20  15  10  
8703.23  – – Of a cylinder capacity exceeding 1 500 cm3 but not 
exceeding 3 000 cm3 : 
8703.23.6  – – – Of a cylinder capacity exceeding 1 500 cm3 but not 
exceeding 2 000 cm3 : 
8703.23.61  – – – –  Ambulances  15  C  15  1  5  15  5  
8703.23.62  – – – –  Hearses  20  C  15  1  20  15  5  
8703.23.63  – – – –  With four-wheel drive and a two range transfer case built 
on 25 E2  0  25  15  15  10
EN 15.12.2012 Official Journal of the European Union 1247
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8703.23.64  – – – –  With seating capacity for more than 6 persons but not 
more than 9, including the driver, whether or not with 
four-wheel drive, 3 or 4 side doors, with a flat floor and 
tailgate or rear doors  25 E2  0  25  15  15  10  
8703.23.69  – – – –  Other 25  E2  0  25  20  15  10  
8703.23.7  – – – Of a cylinder capacity exceeding 2 000 cm3 but not 
exceeding 3 000 cm3 : 
8703.23.71  – – – –  Ambulances  15  C  15  1  5  15  5  
8703.23.72  – – – –  Hearses  20  C  15  1  20  15  5  
8703.23.73  – – – –  With four-wheel drive and a two range transfer case built 
on 25 E2  0  25  15  15  10  
8703.23.74  – – – –  With seating capacity for more than 6 persons but not 
more than 9, including the driver, whether or not with 
four-wheel drive, 3 or 4 side doors, with a flat floor and 
tailgate or rear doors  30 E2  0  30  15  15  10  
8703.23.79  – – – –  Other 30  E2  0  30  20  15  10  
8703.24  – – Of a cylinder capacity exceeding 3 000 cm3 : 
8703.24.6  – – – Ambulances and hearses:  
8703.24.61  – – – –  Ambulances  15  C  15  1  5  15  5  
8703.24.62  – – – –  Hearses  20  C  15  1  20  15  5  
8703.24.70  – – – With four-wheel drive and a two range transfer case built 
on 25 E2  0  25  15  15  10  
8703.24.80  – – – With seating capacity for more than 6 persons but not 
more than 9, including the driver, whether or not with 
four-wheel drive, 3 or 4 side doors, with a flat floor and 
tailgate or rear doors  30 E2  0  30  15  15  10
EN 1248 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8703.24.90  – – – Other 30  E2  0  30  20  15  10  
8703.3  –  Other vehicles, with compression-ignition internal combustion 
piston engine (diesel or semi-diesel):  
8703.31  – – Of a cylinder capacity not exceeding 1 500 cm3 : 
8703.31.5  – – – Of a cylinder capacity not exceeding 1 300 cm3 : 
8703.31.51  – – – –  Ambulances  15  E2  15  1  5  15  5  
8703.31.52  – – – –  Hearses  20  E2  15  1  20  15  5  
8703.31.53  – – – –  With four-wheel drive and a two range transfer case built 
on 25 E2  0  25  15  15  10  
8703.31.54  – – – –  With seating capacity for more than 6 persons but not 
more than 9, including the driver, whether or not with 
four-wheel drive, 3 or 4 side doors, with a flat floor and 
tailgate or rear doors  20 E2  0  20  15  15  10  
8703.31.59  – – – –  Other 20  E2  0  20  20  15  10  
8703.31.6  – – – Of a cylinder capacity exceeding 1 300 cm3 but not 
exceeding 1 500 cm3 : 
8703.31.61  – – – –  Ambulances  15  E2  15  1  5  15  5  
8703.31.62  – – – –  Hearses  20  E2  15  1  20  15  5  
8703.31.63  – – – –  With four-wheel drive and a two range transfer case built 
on 25 E2  0  25  15  15  10  
8703.31.64  – – – –  With seating capacity for more than 6 persons but not 
more than 9, including the driver, whether or not with 
four-wheel drive, 3 or 4 side doors, with a flat floor and 
tailgate or rear doors  25 E2  0  25  15  15  10  
8703.31.69  – – – –  Other 25  E2  0  25  20  15  10
EN 15.12.2012 Official Journal of the European Union 1249
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8703.32  – – Of a cylinder capacity exceeding 1 500 cm3 but not 
exceeding 2 500 cm3 : 
8703.32.6  – – – Of a cylinder capacity exceeding 1 500 cm3 but not 
exceeding 2 000 cm3 : 
8703.32.61  – – – –  Ambulances  15  E2  15  1  5  15  5  
8703.32.62  – – – –  Hearses  20  E2  15  1  20  15  5  
8703.32.63  – – – –  With four-wheel drive and a two range transfer case  25  E2  0  25  15  15  10  
8703.32.64  – – – –  With seating capacity for more than 6 persons but not 
more than 9, including the driver, whether or not with 
four-wheel drive, 3 or 4 side doors, with a flat floor and 
tailgate or rear doors  25 E2  0  25  15  15  10  
8703.32.69  – – – –  Other 25  E2  0  25  20  15  10  
8703.32.7  – – – Of a cylinder capacity exceeding 2 000 cm3 but not 
exceeding 2 500 cm3 : 
8703.32.71  – – – –  Ambulances  15  E2  15  1  5  15  5  
8703.32.72  – – – –  Hearses  20  E2  15  1  20  15  5  
8703.32.73  – – – –  With four-wheel drive and a two range transfer case built 
on 25 E2  0  25  15  15  10  
8703.32.74  – – – –  With seating capacity for more than 6 persons but not 
more than 9, including the driver, whether or not with 
four-wheel drive, 3 or 4 side doors, with a flat floor and 
tailgate or rear doors  30 E2  0  30  15  15  10  
8703.32.79  – – – –  Other 30  E2  0  30  20  15  10  
8703.33  – – Of a cylinder capacity exceeding 2 500 cm3 : 
8703.33.6  – – – Ambulances and hearses:
EN 1250 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8703.33.61  – – – –  Ambulances  15  C  15  1  5  15  5  
8703.33.62  – – – –  Hearses  20  C  15  1  20  15  5  
8703.33.70  – – – With four-wheel drive and a two range transfer case  25  E2  0  25  15  15  10  
8703.33.80  – – – With seating capacity for more than 6 persons but not 
more than 9, including the driver, whether or not with 
four-wheel drive, 3 or 4 side doors, with a flat floor and 
tailgate or rear doors  30 E2  0  30  15  15  10  
8703.33.90  – – – Other 30  E2  0  30  20  15  10  
8703.90.00  –  Other 30  E2  0  30  20  15  10  
87.04  MOTOR VEHICLES FOR THE TRANSPORT OF GOODS  
8704.10.00  –  Dumpers designed for off-highway use  15  C  15  1  5  10  0  
8704.2  –  Other, with compression-ignition internal combustion piston 
engine (diesel or semi-diesel):  
8704.21  – – Of a gross vehicle weight not exceeding 5 t:  
8704.21.5  – – – Vehicles with an uncovered goods compartment, separate 
from the driver's cab:  
8704.21.51  – – – –  Of a gross vehicle weight not exceeding 2,5 t  10  E2  0  5  10  5  5  
8704.21.59  – – – –  Other 10  E2  0  1  10  10  5  
8704.21.6  – – – Vehicles with a covered goods compartment, whether or 
not separate from the driver's cab:  
8704.21.61  – – – –  Of a gross vehicle weight not exceeding 2,5 t  10  E2  0  5  10  5  5  
8704.21.69  – – – –  Other 15  E2  15  1  10  10  5
EN 15.12.2012 Official Journal of the European Union 1251
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8704.21.7  – – – Tank vehicles, refrigerated vehicles and refuse collection 
vehicles: 
8704.21.71  – – – –  Of a gross vehicle weight not exceeding 2,5 t  15  E2  15  5  5  5  5  
8704.21.79  – – – –  Other 15  E2  15  1  5  5  5  
8704.21.9  – – – Other: 
8704.21.91  – – – –  Of a gross vehicle weight not exceeding 2,5 t  5  E2  0  5  5  5  5  
8704.21.99  – – – –  Other 5  E2  0  1  5  5  5  
8704.22  – – Of a gross vehicle weight exceeding 5 t but not exceeding 
20 t:  
8704.22.30  – – – Tank vehicles, refrigerated vehicles and refuse collection 
vehicles 15 E  15  1  0  5  0  
8704.22.90  – – – Other 15  E  15  1  0  5  0  
8704.23  – – Of a gross vehicle weight exceeding 20 t:  
8704.23.30  – – – Tank vehicles, refrigerated vehicles and refuse collection 
vehicles 15 E  15  1  0  5  0  
8704.23.90  – – – Other 15  E  15  1  0  5  0  
8704.3  –  Other, with spark-ignition internal combustion piston engine:  
8704.31  – – Of a gross vehicle weight not exceeding 5 t:  
8704.31.5  – – – Vehicles with an uncovered goods compartment, separate 
from the driver's cab:  
8704.31.51  – – – –  Of a gross vehicle weight not exceeding 2,5 t  10  E2  0  5  10  5  5  
8704.31.59  – – – –  Other 10  E2  0  1  10  5  5
EN 1252 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8704.31.6  – – – Vehicles with a covered goods compartment, whether or 
not separate from the driver's cab:  
8704.31.61  – – – –  Of a gross vehicle weight not exceeding 2,5 t  10  E2  0  5  10  5  5  
8704.31.69  – – – –  Other 15  E2  15  1  10  5  5  
8704.31.7  – – – Tank vehicles, refrigerated vehicles and refuse collection 
vehicles: 
8704.31.71  – – – –  Of a gross vehicle weight not exceeding 2,5 t  15  E2  15  5  5  10  5  
8704.31.79  – – – –  Other 15  E2  15  1  5  10  5  
8704.31.9  – – – Other: 
8704.31.91  – – – –  Of a gross vehicle weight not exceeding 2,5 t  10  E2  0  5  5  10  5  
8704.31.99  – – – –  Other 10  E2  0  1  5  10  5  
8704.32  – – Of a gross vehicle weight exceeding 5 t:  
8704.32.30  – – – Tank vehicles, refrigerated vehicles and refuse collection 
vehicles 15 E2  15  1  5  10  0  
8704.32.90  – – – Other 15  E2  15  1  5  10  0  
8704.90.00  –  Other 15  E2  15  1  5  10  0  
87.05  SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE 
PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS 
OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, TOW 
TRUCKS, FIRE FIGHTING VEHICLES, CONCRETE-MIXER 
TRANSPORT TRUCKS, ROAD SWEEPERS, SPRAYING 
TRUCKS, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL 
UNITS)  
8705.10.00  –  Crane lorries  20  E2  15  1  20  5  10
EN 15.12.2012 Official Journal of the European Union 1253
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8705.20.00  –  Mobile drilling derricks  20  E2  15  1  20  5  0  
8705.30.00  –  Fire fighting vehicles  20  E2  15  1  20  5  10  
8705.40.00  –  Concrete-mixer lorries  20  C  15  1  20  5  0  
8705.90.00  –  Other 20  C  15  1  20  5  10  
87.06  CHASSIS FITTED WITH ENGINES, FOR THE MOTOR 
VEHICLES OF HEADINGS 87.01 TO 87.05  
8706.00.10  –  Of buses  10  E  0  1  0  10  10  
8706.00.90  –  Other 15  E  15  1  0  10  10  
87.07  BODIES FOR THE MOTOR VEHICLES OF HEADINGS 87.01 
TO 87.05, INCLUDING DRIVERS' CABS  
8707.10.00  –  For the vehicles of heading 87.03  20  E  15  1  20  10  5  
8707.90  –  Other: 
8707.90.50  – – For the vehicles of headings 87.01, 87.02 and 87.04, other 
than those of subheadings 8704.21.51 and 8704.31.51  15 E  15  1  10  10  5  
8707.90.90  – – Other 20  E  15  1  20  10  5  
87.08  PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF 
HEADINGS 87.01 TO 87.05  
8708.10.00  –  Bumpers and parts thereof  10  C  10  1  10  5  5  
8708.2  –  Other parts and accessories of bodies (including cabs):  
8708.21.00  – – Safety seat belts  10  E  10  1  10  5  10  
8708.29.00  – – Other 10  C  10  1  10  5  10
EN 1254 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8708.30  –  Brakes and servo-brakes; parts thereof:  
8708.30.10  – – Mounted brake linings  10  C  10  1  10  5  10  
8708.30.20  – – Hydrodynamic brake system with transmission delay, and 
parts thereof  0 A  0  0  0  0  0  
8708.30.90  – – Other 10  C  10  1  10  5  5  
8708.40  –  Gear boxes and parts thereof:  
8708.40.10  – – Gear boxes  10  C  10  1  10  5  5  
8708.40.20  – – Parts  10  E  10  1  10  5  5  
8708.50  –  Drive-axles with differential, whether or not provided with 
other transmission components, and non-driving axles; parts 
thereof:  
8708.50.10  – – Drive-axles with differential, whether or not provided with 
other transmission components  10 E  10  1  10  5  5  
8708.50.20  – – Non-driving axles and parts thereof  10  E  10  1  10  5  5  
8708.50.90  – – Other parts  10  E  10  1  10  5  5  
8708.70.00  –  Road wheels, parts and accessories thereof  10  C  10  1  10  5  5  
8708.80  –  Suspension systems and parts thereof (including shock- 
absorbers):  
8708.80.10  – – Suspension shock-absorbers  10  C  10  1  10  5  5  
8708.80.20  – – Suspension systems, other than shock-absorbers  10  E  10  1  10  5  5  
8708.80.90  – – Parts  10  E  10  1  10  5  5  
8708.9  –  Other parts and accessories:
EN 15.12.2012 Official Journal of the European Union 1255
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8708.91  – – Radiators and parts thereof:  
8708.91.10  – – – Radiators  10  C  10  1  10  5  5  
8708.91.20  – – – Parts  10  E  10  1  10  5  5  
8708.92  – – Silencers and exhaust pipes; parts thereof:  
8708.92.10  – – – Silencers and exhaust pipes  10  E  10  1  10  5  5  
8708.92.20  – – – Parts  10  E  10  1  10  5  5  
8708.93.00  – – Clutches and parts thereof  10  C  10  1  10  5  5  
8708.94  – – Steering wheels, steering columns and steering boxes; parts 
thereof: 
8708.94.10  – – – Steering wheels, steering columns and steering boxes  10  C  10  1  10  5  5  
8708.94.20  – – – Parts  10  E  10  1  10  5  5  
8708.95.00  – – Safety airbags with inflator system; parts thereof  10  E  10  1  10  5  5  
8708.99.00  – – Other 10  C  10  1  10  5  5  
87.09  WORKS TRUCKS, SELF-PROPELLED, NOT FITTED WITH 
LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED 
IN FACTORIES, WAREHOUSES, DOCK AREAS OR 
AIRPORTS FOR SHORT DISTANCE TRANSPORT OF 
GOODS; TRACTORS OF THE TYPE USED ON RAILWAY 
STATION PLATFORMS; PARTS THEREOF  
8709.1  –  Works trucks:  
8709.11.00  – – Electrical  10  E  0  0  0  10  0  
8709.19.00  – – Other 5  E  0  0  0  5  0
EN 1256 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8709.90.00  –  Parts  15  E  0  0  0  5  0  
8710.00.00  TANKS AND OTHER ARMOURED FIGHTING VEHICLES, 
MOTORIZED, WHETHER OR NOT FITTED WITH 
WEAPONS; PARTS THEREOF  10 E  10  5  10  10  10  
87.11  MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED 
WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE- 
CARS; SIDE-CARS  
8711.10  –  With reciprocating internal combustion piston engine of a 
cylinder capacity not exceeding 50 cm3 : 
8711.10.20  – – Tricycles  30  E2  0  30  10  10  5  
8711.10.90  – – Other 10  E2  0  5  10  10  5  
8711.20  –  With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 50 cm3 but not exceeding 
250 cm3 : 
8711.20.20  – – Tricycles  30  E2  0  30  10  10  5  
8711.20.90  – – Other 10  E2  0  5  10  10  5  
8711.30  –  With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 250 cm3 but not exceeding 
500 cm3 : 
8711.30.20  – – Tricycles  30  E2  0  30  10  10  5  
8711.30.90  – – Other 10  E2  0  5  10  10  5  
8711.40  –  With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 500 cm3 but not exceeding 
800 cm3 : 
8711.40.20  – – Tricycles  30  E2  0  30  10  10  5
EN 15.12.2012 Official Journal of the European Union 1257
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8711.40.90  – – Other 10  E2  0  5  10  10  5  
8711.50  –  With reciprocating internal combustion piston engine of a 
cylinder capacity exceeding 800 cm3 : 
8711.50.20  – – Tricycles  30  E2  0  30  10  10  5  
8711.50.90  – – Other 10  E2  0  5  10  10  5  
8711.90.00  –  Other 10  E2  0  5  10  10  5  
8712.00.00  BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY 
TRICYCLES), NOT MOTORIZED  15 E2  15  15  15  5  15  
87.13  CARRIAGES AND OTHER VEHICLES FOR DISABLED 
PERSONS, WHETHER OR NOT MOTORIZED OR 
OTHERWISE MECHANICALLY PROPELLED  
8713.10.00  –  Not mechanically propelled  5  E  0  0  0  5  0  
8713.90.00  –  Other 5  E  0  0  0  5  0  
87.14  PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 
87.11 TO 87.13  
8714.1  –  Of motorcycles (including mopeds):  
8714.11.00  – – Saddles (seats)  10  E  10  5  10  5  10  
8714.19.00  – – Other 10  C  10  5  10  5  10  
8714.20.00  –  Of carriages and other vehicles for disabled persons  5  E  0  0  0  5  0  
8714.9  –  Other: 
8714.91  – – Frames and forks, and parts thereof:  
8714.91.10  – – – Frames and forks  10  E  10  10  10  5  10
EN 1258 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8714.91.90  – – – Parts  5  E  5  5  5  5  5  
8714.92  – – Wheel rims (rings) and spokes:  
8714.92.10  – – – Wheel rims (rings)  10  E  10  10  10  5  10  
8714.92.20  – – – Spokes 5  E  0  0  0  5  0  
8714.93.00  – – Hubs without braking device and free-wheel sprocket-wheels  5  E  0  0  0  5  0  
8714.94.00  – – Brakes, including hubs with braking device, and parts thereof  5  E  0  0  0  5  0  
8714.95.00  – – Saddles (seats)  5  E  0  0  0  5  0  
8714.96.00  – – Pedals and crank-gear, and parts thereof  5  E  0  0  0  5  0  
8714.99  – – Other: 
8714.99.10  – – – Shafts (cranks, steering devices, handlebars), mudguards 
(fenders), chain guards and luggage racks (not plastic)  10 E  10  10  10  5  10  
8714.99.20  – – – Handles and luggage racks (whether or not for tools), of 
plastic 5 E  0  0  0  5  0  
8714.99.90  – – – Other 5  E  0  0  0  5  0  
87.15  BABY CARRIAGES AND SIMILAR FOR THE TRANSPOR ­
TATION OF CHILDREN, AND PARTS THEREOF 
8715.00.10  –  Baby carriages  15  E  15  15  15  15  15  
8715.00.80  –  Other 15  E  10  10  10  15  10  
8715.00.90  –  Parts  15  E  0  0  0  15  0  
87.16  TRAILERS AND SEMI-TRAILERS FOR ANY VEHICLE; OTHER 
VEHICLES, NOT MECHANICALLY PROPELLED; PARTS 
THEREOF
EN 15.12.2012 Official Journal of the European Union 1259
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8716.10.00  –  Trailers and semi-trailers of the caravan type, for housing or 
camping  15 E  15  15  15  15  15  
8716.20.00  –  Self-loading or self-unloading trailers and semi-trailers for 
agricultural purposes  10 E  10  10  10  5  0  
8716.3  –  Other trailers and semi-trailers for the transport of goods:  
8716.31.00  – – Tanker trailers and tanker semi-trailers  10  E  10  10  10  10  10  
8716.39.00  – – Other 10  E2  10  10  10  10  10  
8716.40.00  –  Other trailers and semi-trailers  10  E2  10  10  10  10  10  
8716.80  –  Other vehicles:  
8716.80.10  – – Wheelbarrows and hand-carts  10  E2  10  10  10  10  10  
8716.80.90  – – Other 10  E2  10  10  10  10  10  
8716.90.00  –  Parts  15  C  0  0  0  5  0  
88.01  BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS 
AND OTHER NON-POWERED AIRCRAFT 
8801.00.10  –  Gliders and hang gliders  15  C  5  5  5  5  5  
8801.00.90  –  Other 15  C  5  5  5  5  5  
88.02  OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AERO ­
PLANES); SPACECRAFT (INCLUDING SATELLITES) AND 
SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES  
8802.1  –  Helicopters:  
8802.11.00  – – Of an unladen weight not exceeding 2 000 kg  15  C  5  5  5  5  5  
8802.12.00  – – Of an unladen weight exceeding 2 000 kg  15  C  5  5  5  5  5
EN 1260 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8802.20.00  –  Aeroplanes and other aircraft, of an unladen weight not 
exceeding 2 000 kg  15 C  5  5  5  5  5  
8802.30.00  –  Aeroplanes and other aircraft, of an unladen weight exceeding 
2 000 kg but not exceeding 15 000 kg  15 C  5  5  5  5  5  
8802.40.00  –  Aeroplanes and other aircraft, of an unladen weight exceeding 
15 000 kg  0 A  0  0  0  0  0  
8802.60.00  –  Spacecraft (including satellites) and suborbital and spacecraft 
launch vehicles  0 A  0  0  0  0  0  
88.03  PARTS OF GOODS OF HEADING 88.01 OR 88.02  
8803.10.00  –  Propellers and rotors and parts thereof  0  A  0  0  0  0  0  
8803.20.00  –  Under-carriages and parts thereof  0  A  0  0  0  0  0  
8803.30.00  –  Other parts of aeroplanes or helicopters  0  A  0  0  0  0  0  
8803.90.00  –  Other 0  A  0  0  0  0  0  
8804.00.00  PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND 
PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND 
ACCESSORIES THERETO  5 A  5  5  5  5  5  
88.05  AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR TO LAND 
ON AIRCRAFT CARRIERS OR SIMILAR GEAR; GROUND 
FLYING TRAINERS; PARTS THEREOF  
8805.10.00  –  Aircraft launching gear and parts thereof; deck-arrestor to land 
on aircraft carriers or similar gear and parts thereof  0 A  0  0  0  0  0  
8805.2  –  Ground flying trainers and parts thereof:  
8805.21.00  – – Air combat simulators and parts thereof  0  A  0  0  0  0  0  
8805.29.00  – – Other 0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1261
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
89.01  OCEAN LINERS, EXCURSION BOATS (CRUISE SHIPS), FERRY- 
BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR 
THE TRANSPORT OF PERSONS OR GOODS  
8901.10  –  Ocean liners, excursion boats (cruise ships) and similar vessels 
principally designed for the transport of persons; ferry-boats:  
8901.10.10  – – Of a length not exceeding 15 m  10  A  10  10  10  10  10  
8901.10.90  – – Other 0  A  0  0  0  0  0  
8901.20.00  –  Tankers  0  A  0  0  0  0  0  
8901.30.00  –  Refrigerated vessels, other than those of subheading 8901.20  0  A  0  0  0  0  0  
8901.90  –  Other vessels for the transport of goods and other vessels for 
the transport of both persons and goods:  
8901.90.10  – – Of a length not exceeding 15 m  10  A  10  10  10  10  10  
8901.90.90  – – Other 0  A  0  0  0  0  0  
89.02  FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS 
FOR PROCESSING OR PRESERVING FISHERY PRODUCTS  
8902.00.10  –  Of a length not exceeding 15 m  10  A  10  10  10  10  10  
8902.00.90  –  Other 0  A  0  0  0  0  0  
89.03  YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORT; 
ROWING BOATS AND CANOES 
8903.10.00  –  Inflatable vessels  15  E  15  15  15  15  15  
8903.9  –  Other: 
8903.91.00  – – Sailboats, with or without auxiliary motor  15  E  15  15  15  15  15
EN 1262 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
8903.92.00  – – Motorboats, other than outboard motorboats  15  E  15  15  15  15  15  
8903.99.00  – – Other 15  E  15  15  15  15  15  
8904.00.00  TUGS AND PUSHER CRAFT  0  A  0  0  0  0  0  
89.05  LIGHT-VESSELS, FIRE-FLOATS, DREDGERS, FLOATING 
CRANES, AND OTHER VESSELS THE NAVIGABILITY OF 
WHICH IS SUBSIDIARY TO THEIR MAIN FUNCTION; 
FLOATING DOCKS; FLOATING OR SUBMERSIBLE DRILLING 
OR PRODUCTION PLATFORMS  
8905.10.00  –  Dredgers  0  A  0  0  0  0  0  
8905.20.00  –  Floating or submersible drilling or production platforms  0  A  0  0  0  0  0  
8905.90.00  –  Other 0  A  0  0  0  0  0  
89.06  OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS 
OTHER THAN ROWING BOATS  
8906.10.00  –  Warships 0  A  0  0  0  0  0  
8906.90.00  –  Other 0  A  0  0  0  0  0  
89.07  OTHER FLOATING STRUCTURES (FOR EXAMPLE, RAFTS, 
TANKS, COFFER-DAMS, LANDING STAGES, BUOYS AND 
BEACONS)  
8907.10.00  –  Inflatable rafts  15  E  5  5  5  5  5  
8907.90.00  –  Other 0  A  0  0  0  0  0  
8908.00.00  VESSELS AND OTHER FLOATING STRUCTURES FOR 
BREAKING UP 0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1263
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
90.01  OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; OPTICAL 
FIBRE CABLES, OTHER THAN THOSE OF HEADING 85.44; 
SHEETS AND PLATES OF POLARZING MATERIAL; LENSES 
(INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND 
OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, 
UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS 
NOT OPTICALLY WORKED  
9001.10.00  –  Optical fibres, optical fibre bundles and cables  0  A  0  0  0  0  0  
9001.20.00  –  Sheets and plates of polarizing material  0  A  0  0  0  0  0  
9001.30.00  –  Contact lenses  5  E  5  5  5  5  5  
9001.40.00  –  Spectacle lenses of glass  0  A  0  0  0  0  0  
9001.50.00  –  Spectacle lenses of other materials  0  A  0  0  0  0  0  
9001.90.00  –  Other 5  E  5  5  5  5  5  
90.02  LENSES, PRISMS, MIRRORS AND OTHER OPTICAL 
ELEMENTS, OF ANY MATERIAL, MOUNTED, BEING PARTS 
OF OR FITTINGS FOR INSTRUMENTS OR APPARATUS, 
OTHER THAN SUCH ELEMENTS OF GLASS NOT 
OPTICALLY WORKED  
9002.1  –  Objective lenses:  
9002.11.00  –  For cameras, projectors or photographic or cinematographic 
enlargers or reducers  0 A  0  0  0  0  0  
9002.19.00  – – Other 0  A  0  0  0  0  0  
9002.20.00  –  Filters  0  A  0  0  0  0  0  
9002.90.00  –  Other 0  A  0  0  0  0  0  
90.03  FRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR 
THE LIKE, AND PARTS THEREOF
EN 1264 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9003.1  –  Frames and mountings:  
9003.11.00  – – Of plastic  0  A  0  0  0  0  0  
9003.19.00  – – Of other materials  0  A  0  0  0  0  0  
9003.90.00  –  Parts  0  A  0  0  0  0  0  
90.04  CORRECTIVE AND PROTECTIVE SPECTACLES, GOGGLES 
AND SIMILAR GOODS  
9004.10.00  –  Sunglasses  15  E  15  15  15  15  15  
9004.90  –  Other: 
9004.90.10  – – Protective goggles (except sunglasses) for workers  0  A  0  0  0  0  0  
9004.90.90  – – Other 15  E  15  15  15  15  15  
90.05  BINOCULARS (INCLUDING PRISMATIC BINOCULARS), 
MONOCULARS, ASTRONOMICAL TELESCOPES, OPTICAL 
TELESCOPES, AND MOUNTINGS THEREFOR; OTHER ASTRO­
NOMICAL INSTRUMENTS AND MOUNTINGS THEREFOR, 
EXCEPT INSTRUMENTS FOR RADIO-ASTRONOMY  
9005.10.00  –  Binoculars (including prismatic binoculars)  15  E  15  15  15  15  15  
9005.80.00  –  Other instruments  0  A  0  0  0  0  0  
9005.90.00  –  Parts and accessories (including mountings)  0  A  0  0  0  0  0  
90.06  PHOTOGRAPHIC CAMERAS; PHOTOGRAPHIC FLASHLIGHT 
APPARATUS AND FLASHBULBS OTHER THAN DISCHARGE 
LAMPS OF HEADING 85.39  
9006.10.00  –  Cameras of a kind used for preparing printing plates or 
cylinders  0 A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1265
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9006.30.00  –  Special cameras for underwater or aerial photography or for 
medical examination of internal organs or for forensic or 
criminological laboratories  0 A  0  0  0  0  0  
9006.40.00  –  Instant print cameras  15  E  15  15  15  15  15  
9006.5  –  Other cameras:  
9006.51.00  – – With a through-the-lens viewfinder, for roll film of a width 
not exceeding 35 mm  15 E  15  15  15  15  15  
9006.52  – – Other, for roll film of a width of less than 35 mm:  
9006.52.10  – – – Cameras of a kind used for recording documents on 
microfilm, microfiche or other microforms  0 A  0  0  0  0  0  
9006.52.90  – – – Other 15  E  15  15  15  15  15  
9006.53  – – Other, for roll film of a width of 35 mm:  
9006.53.10  – – – Cameras of a kind used for recording documents on 
microfilm, microfiche or other microforms  0 A  0  0  0  0  0  
9006.53.90  – – – Other 15  E  15  15  15  15  15  
9006.59  – – Other: 
9006.59.10  – – – Cameras of a kind used for recording documents on 
microfilm, microfiche or other microforms  0 A  0  0  0  0  0  
9006.59.90  – – – Other 15  E  15  15  15  15  15  
9006.6  –  Photographic flashlight apparatus and flashbulbs:  
9006.61.00  – – Discharge lamp (electronic) flashlight apparatus  10  E  10  10  10  10  10  
9006.69  – – Other:
EN 1266 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9006.69.10  – – – Flashbulbs, flashcubes and similar equipment  10  E  10  10  10  10  10  
9006.69.90  – – – Other 10  E  10  10  10  10  10  
9006.9  –  Parts and accessories:  
9006.91.00  – – For photographic cameras 0  A  0  0  0  0  0  
9006.99.00  – – Other 0  A  0  0  0  0  0  
90.07  CINEMATOGRAPHIC CAMERAS AND PROJECTORS, 
WHETHER OR NOT INCORPORATING SOUND RECORDING 
OR REPRODUCING APPARATUS  
9007.1  –  Cameras:  
9007.11.00  – – For cinematographic film of a width of less than 16 mm or 
for double-8 mm film  15 E  15  15  15  15  15  
9007.19.00  – – Other 15  E  15  15  15  15  15  
9007.20.00  –  Projectors  0  A  0  0  0  0  0  
9007.9  –  Parts and accessories:  
9007.91.00  – – For cameras  10  C  10  10  10  10  10  
9007.92.00  – – For projectors  0  A  0  0  0  0  0  
90.08  FIXED IMAGE PROJECTORS; PHOTOGRAPHIC ENLARGERS 
AND REDUCERS  
9008.10.00  –  Slide projectors  15  E  15  15  15  15  15  
9008.20.00  –  Microfilm, microfiche or other microform readers, whether or 
not capable of producing copies  0 A  0  0  0  0  0  
9008.30.00  –  Other fixed image projectors  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1267
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9008.40.00  –  Photographic enlargers and reducers  0  A  0  0  0  0  0  
9008.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
90.10  APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC OR 
CINEMATOGRAPHIC LABORATORIES, NOT SPECIFIED OR 
INCLUDED ELSEWHERE IN THIS CHAPTER; NEGATOSCOPES; 
PROJECTION SCREENS  
9010.10.00  –  Apparatus and equipment for automatically developing photo ­
graphic (including cinematographic) film or paper in rolls or 
for automatically exposing developed film to rolls of photo ­
graphic paper  0 A  0  0  0  0  0  
9010.50.00  –  Other apparatus and equipment for photographic or cinema ­
tographic laboratories; negatoscopes  0 A  0  0  0  0  0  
9010.60.00  –  Projection screens  0  A  0  0  0  0  0  
9010.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
90.11  OPTICAL MICROSCOPES, INCLUDING THOSE FOR PHOTO­
MICROGRAPHY, CINEPHOTOMICROGRAPHY OR MICRO- 
PROJECTION  
9011.10.00  –  Stereoscopic microscopes  0  A  0  0  0  0  0  
9011.20.00  –  Other microscopes, for photomicrography, cinephotomicro­
graphy or microprojection  0 A  0  0  0  0  0  
9011.80.00  –  Other microscopes  0  A  0  0  0  0  0  
9011.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
90.12  MICROSCOPES OTHER THAN OPTICAL MICROSCOPES; 
DIFFRACTION APPARATUS 
9012.10.00  –  Microscopes other than optical microscopes; diffraction 
apparatus 0 A  0  0  0  0  0
EN 1268 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9012.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
90.13  LIQUID CRYSTAL DEVICES NOT CONSTITUTING ARTICLES 
PROVIDED FOR MORE SPECIFICALLY IN OTHER HEADINGS; 
LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL 
APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR 
INCLUDED ELSEWHERE IN THIS CHAPTER  
9013.10.00  –  Telescopic sights for fitting to arms; periscopes; telescopes for 
machines, appliances or instruments of this Chapter or 
Section XVI  15 E  5  5  5  5  5  
9013.20.00  –  Lasers, other than laser diodes  0  A  0  0  0  0  0  
9013.80.00  –  Other devices, appliances and instruments  0  A  0  0  0  0  0  
9013.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
90.14  DIRECTION FINDING COMPASSES; OTHER NAVIGATIONAL 
INSTRUMENTS AND APPLIANCES  
9014.10.00  –  Direction finding compasses  0  A  0  0  0  0  0  
9014.20.00  –  Instruments and appliances for aeronautical or space navi ­
gation (other than compasses)  0 A  0  0  0  0  0  
9014.80.00  –  Other instruments and appliances  0  A  0  0  0  0  0  
9014.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
90.15  SURVEYING (INCLUDING PHOTOGRAMMETRICAL 
SURVEYING), HYDROGRAPHIC, OCEANOGRAPHIC, HYDRO ­
LOGICAL, METEOROLOGICAL OR GEOPHYSICAL 
INSTRUMENTS AND APPLIANCES, EXCLUDING COMPASSES; 
RANGEFINDERS  
9015.10.00  –  Rangefinders  0  A  0  0  0  0  0  
9015.20.00  –  Theodolites and tachymeters (tacheometers)  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1269
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9015.30.00  –  Levels  0  A  0  0  0  0  0  
9015.40.00  –  Photogrammetrical surveying instruments and appliances  0  A  0  0  0  0  0  
9015.80.00  –  Other instruments and appliances  0  A  0  0  0  0  0  
9015.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
9016.00.00  BALANCES OF A SENSITIVITY OF 5 CG OR BETTER, WITH 
OR WITHOUT WEIGHTS  0 A  0  0  0  0  0  
90.17  DRAWING, MARKING-OUT OR MATHEMATICAL CALCU­
LATING INSTRUMENTS (FOR EXAMPLE, DRAFTING 
MACHINES, PANTOGRAPHS, PROTRACTORS, DRAWING 
SETS, SLIDE RULES, DISC CALCULATORS); INSTRUMENTS 
FOR MEASURING LENGTH FOR USE IN THE HAND (FOR 
EXAMPLE, MEASURING RODS AND TAPES, MICROMETERS, 
CALLIPERS) NOT ELSEWHERE SPECIFIED OR INCLUDED IN 
THIS CHAPTER  
9017.10.00  –  Drafting tables and machines, whether or not automatic  15  E  5  5  5  5  5  
9017.20.00  –  Other drawing, marking-out or mathematical calculating 
instruments  0 A  0  0  0  0  0  
9017.30.00  –  Micrometers, callipers and gauges  0  A  0  0  0  0  0  
9017.80.00  –  Other instruments  0  A  0  0  0  0  0  
9017.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
90.18  INSTRUMENTS AND APPLIANCES USED IN MEDICAL, 
SURGICAL, DENTAL OR VETERINARY SCIENCES, 
INCLUDING SCINTIGRAPHIC APPARATUS AND OTHER 
ELECTRO-MEDICAL APPARATUS AND SIGHT-TESTING 
INSTRUMENTS  
9018.1  –  Electrodiagnostic apparatus (including apparatus for functional 
exploratory examination or for checking physiological 
parameters):
EN 1270 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9018.11.00  – – Electro-cardiographs  0  A  0  0  0  0  0  
9018.12.00  – – Ultrasonic scanning apparatus  0  A  0  0  0  0  0  
9018.13.00  – – Magnetic resonance imaging apparatus  0  A  0  0  0  0  0  
9018.14.00  – – Scintigraphic apparatus  0  A  0  0  0  0  0  
9018.19.00  – – Other 0  A  0  0  0  0  0  
9018.20.00  –  Ultraviolet or infra-red ray apparatus  0  A  0  0  0  0  0  
9018.3  –  Syringes, needles, catheters, cannulae and similar instruments:  
9018.31  – – Syringes, with or without needles:  
9018.31.10  – – – Disposable  0  A  0  0  0  0  0  
9018.31.90  – – – Other 0  A  0  0  0  0  0  
9018.32.00  – – Tubular metal needles and needles for sutures  0  A  0  0  0  0  0  
9018.39  – – Other: 
9018.39.10  – – – Venoclysis equipment  0  A  0  0  0  0  0  
9018.39.90  – – – Other 0  A  0  0  0  0  0  
9018.4  –  Other odontological instruments and apparatus:  
9018.41.00  – – Dental drill engines, whether or not combined on a single 
base with other dental equipment  0 A  0  0  0  0  0  
9018.49.00  – – Other 0  A  0  0  0  0  0  
9018.50.00  –  Other ophthalmic instruments and appliances  0  A  0  0  0  0  0  
9018.90.00  –  Other instruments and appliances  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1271
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
90.19  MECHANO-THERAPY APPLIANCES; MASSAGE APPARATUS; 
PSYCHOLOGICAL APTITUDE-TESTING APPARATUS; OZONE 
THERAPY, OXYGEN THERAPY, AEROSOL THERAPY, 
ARTIFICIAL RESPIRATION OR OTHER THERAPEUTIC 
RESPIRATION APPARATUS  
9019.10.00  –  Mechano-therapy appliances; massage apparatus; psychological 
aptitude-testing apparatus  0 A  0  0  0  0  0  
9019.20.00  –  Ozone therapy, oxygen therapy, aerosol therapy, artificial 
respiration or other therapeutic respiration apparatus  0 A  0  0  0  0  0  
9020.00.00  OTHER BREATHING APPLIANCES AND GAS MASKS, 
EXCLUDING PROTECTIVE MASKS HAVING NEITHER MECH ­
ANICAL PARTS NOR REPLACEABLE FILTERS  0 A  0  0  0  0  0  
90.21  ORTHOPEDIC APPLIANCES, INCLUDING CRUTCHES, 
SURGICAL BELTS AND TRUSSES; SPLINTS AND OTHER 
FRACTURE APPLIANCES; ARTIFICIAL PARTS OF THE BODY; 
HEARING AIDS AND OTHER APPLIANCES WHICH ARE 
WORN OR CARRIED, OR IMPLANTED IN THE BODY, TO 
COMPENSATE FOR A DEFECT OR DISABILITY  
9021.10.00  –  Orthopaedic or fracture articles and apparatus  0  A  0  0  0  0  0  
9021.2  –  Artificial teeth and dental fittings:  
9021.21.00  – – Artificial teeth  0  A  0  0  0  0  0  
9021.29.00  – – Other 0  A  0  0  0  0  0  
9021.3  –  Other prosthetic articles and apparatus:  
9021.31.00  – – Artificial joints  0  A  0  0  0  0  0  
9021.39.00  – – Other 0  A  0  0  0  0  0  
9021.40.00  –  Hearing aids, excluding parts and accessories  0  A  0  0  0  0  0
EN 1272 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9021.50.00  –  Pacemakers for stimulating heart muscles, excluding parts and 
accessories  0 A  0  0  0  0  0  
9021.90.00  –  Other 0  A  0  0  0  0  0  
90.22  APPARATUS BASED ON THE USE OF X-RAYS OR OF ALPHA, 
BETA OR GAMMA RADIATIONS, WHETHER OR NOT FOR 
MEDICAL, SURGICAL, DENTAL OR VETERINARY USES, 
INCLUDING RADIOGRAPHY OR RADIOTHERAPY 
APPARATUS, X-RAY TUBES AND OTHER X-RAY GENER ­
ATORS, HIGH TENSION GENERATORS, CONTROL PANELS 
AND DESKS, SCREENS, EXAMINATION OR TREATMENT 
TABLES, CHAIRS AND THE LIKE  
9022.1  –  Apparatus based on the use of X-rays, whether or not for 
medical, surgical, dental or veterinary uses, including radi ­
ography or radiotherapy apparatus:  
9022.12.00  – – Computed tomography apparatus  0  A  0  0  0  0  0  
9022.13.00  – – Other, for dental uses  0  A  0  0  0  0  0  
9022.14.00  – – Other, for medical, surgical or veterinary uses  0  A  0  0  0  0  0  
9022.19.00  – – For other uses  0  A  0  0  0  0  0  
9022.2  –  Apparatus based on the use of alpha, beta or gamma radi ­
ations, whether or not for medical, surgical, dental or 
veterinary uses, including radiography or radiotherapy appar ­
atus:  
9022.21.00  – – For medical, surgical, dental or veterinary uses  0  A  0  0  0  0  0  
9022.29.00  – – For other uses  0  A  0  0  0  0  0  
9022.30.00  –  X-ray tubes  0  A  0  0  0  0  0  
9022.90.00  –  Other, including parts and accessories  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1273
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9023.00.00  INSTRUMENTS, APPARATUS AND MODELS, DESIGNED FOR 
DEMONSTRATIONAL PURPOSES (FOR EXAMPLE, IN 
EDUCATION OR EXHIBITIONS), UNSUITABLE FOR OTHER 
USES  0 A  0  0  0  0  0  
90.24  MACHINES AND APPLIANCES FOR TESTING THE 
HARDNESS, STRENGTH, COMPRESSIBILITY, ELASTICITY OR 
OTHER MECHANICAL PROPERTIES OF MATERIALS (FOR 
EXAMPLE, METALS, WOOD, TEXTILES, PAPER, PLASTICS)  
9024.10.00  –  Machines and appliances for testing metals  0  A  0  0  0  0  0  
9024.80.00  –  Other machines and appliances  0  A  0  0  0  0  0  
9024.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
90.25  HYDROMETERS AND SIMILAR FLOATING INSTRUMENTS, 
THERMOMETERS, PYROMETERS, BAROMETERS, HYGRO ­
METERS AND PSYCHROMETERS RECORDING OR NOT, 
AND ANY COMBINATION OF THESE INSTRUMENTS  
9025.1  –  Thermometers and pyrometers, not combined with other 
instruments:  
9025.11.00  – – Liquid-filled, for direct reading  0  A  0  0  0  0  0  
9025.19.00  – – Other 0  A  0  0  0  0  0  
9025.80.00  –  Other instruments  0  A  0  0  0  0  0  
9025.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
90.26  INSTRUMENTS AND APPARATUS FOR MEASURING OR 
CHECKING THE FLOW, LEVEL, PRESSURE OR OTHER 
VARIABLES OF LIQUIDS OR GASES (FOR EXAMPLE, FLOW 
METERS, LEVEL GAUGES, MANOMETERS, HEAT METERS), 
EXCLUDING INSTRUMENTS AND APPARATUS OF 
HEADING 90.14, 90.15, 90.28 OR 90.32
EN 1274 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9026.10.00  –  For measuring or checking the flow or level of liquids  0  A  0  0  0  0  0  
9026.20.00  –  For measuring or checking pressure  0  A  0  0  0  0  0  
9026.80.00  –  Other instruments and appliances  0  A  0  0  0  0  0  
9026.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
90.27  INSTRUMENTS AND APPARATUS FOR PHYSICAL OR 
CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, 
REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE 
ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS 
FOR MEASURING OR CHECKING VISCOSITY, POROSITY, 
EXPANSION, SURFACE TENSION OR THE LIKE; 
INSTRUMENTS AND APPARATUS FOR MEASURING OR 
CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT 
(INCLUDING EXPOSURE METERS); MICROTOMES  
9027.10.00  –  Gas or smoke analysis apparatus  0  A  0  0  0  0  0  
9027.20.00  –  Chromatographs and electrophoresis instruments  0  A  0  0  0  0  0  
9027.30.00  –  Spectrometers, spectrophotometers and spectrographs using 
optical radiations (UV, visible, IR)  0 A  0  0  0  0  0  
9027.50.00  –  Other instruments and apparatus using optical radiations (UV, 
visible, IR)  0 A  0  0  0  0  0  
9027.80  –  Other instruments and apparatus  
9027.80.10  – – Exposure meters  0  A  0  0  0  0  0  
9027.80.90  – – Other 0  A  0  0  0  0  0  
9027.90  –  Microtomes; parts and accessories:  
9027.90.10  – – Microtomes  0  A  0  0  0  0  0  
9027.90.90  – – Parts and accessories  0  A  0  0  0  0  0
EN 15.12.2012 Official Journal of the European Union 1275
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
90.28  GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION 
METERS, INCLUDING CALIBRATING METERS THEREFOR  
9028.10.00  –  Gas meters  0  A  0  0  0  0  0  
9028.20.00  –  Liquid meters  0  A  0  0  0  0  0  
9028.30  –  Electricity meters:  
9028.30.10  – – Electro-magnetic induction supply meters, with 4, 5 or 6 
terminals, for a current not exceeding 100 A  5 C  5  5  5  5  5  
9028.30.90  – – Other 0  A  0  0  0  0  0  
9028.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
90.29  OTHER COUNTERS (FOR EXAMPLE, REVOLUTION 
COUNTERS, PRODUCTION COUNTERS, TAXIMETERS, MILE ­
OMETERS, PEDOMETERS); SPEED INDICATORS AND TACHO ­
METERS, OTHER THAN THOSE OF HEADING 90.14 OR 
90.15; STROBOSCOPES  
9029.10.00  –  Revolution counters, production counters, taximeters, mile ­
ometers, pedometers and the like  0 A  0  0  0  0  0  
9029.20.00  –  Speed indicators and tachometers; stroboscopes  0  A  0  0  0  0  0  
9029.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
90.30  OSCILLOSCOPES, SPECTRUM ANALYSERS AND OTHER 
INSTRUMENTS AND APPARATUS FOR MEASURING OR 
CHECKING ELECTRICAL QUANTITIES; INSTRUMENTS AND 
APPARATUS FOR MEASURING OR DETECTING ALPHA, 
BETA, GAMMA, X-RAY, COSMIC OR OTHER IONIZING 
RADIATIONS  
9030.10.00  –  Instruments and apparatus for measuring or detecting ionizing 
radiations  0 A  0  0  0  0  0
EN 1276 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9030.20.00  –  Oscilloscopes and oscillographs  0  A  0  0  0  0  0  
9030.3  –  Other instruments and apparatus, for measuring or checking 
voltage, current, resistance or power:  
9030.31.00  – – Multimeters, without a recording device  0  A  0  0  0  0  0  
9030.32.00  – – Multimeters, with a recording device  0  A  0  0  0  0  0  
9030.33.00  – – Other, without a recording device  0  A  0  0  0  0  0  
9030.39.00  – – Other, with a recording device  0  A  0  0  0  0  0  
9030.40.00  –  Other instruments and apparatus, specially designed for tele ­
communications (for example, cross-talk meters, gain 
measuring instruments, distortion factor meters, psop ­
hometers)  0 A  0  0  0  0  0  
9030.8  –  Other instruments and appliances  
9030.82.00  – – For measuring or checking semiconductor wafers or devices  0  A  0  0  0  0  0  
9030.84.00  – – Other, with a recording device  0  A  0  0  0  0  0  
9030.89.00  – – Other 0  A  0  0  0  0  0  
9030.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
90.31  MEASURING OR CHECKING INSTRUMENTS, APPLIANCES 
AND MACHINES NOT SPECIFIED OR INCLUDED 
ELSEWHERE IN THIS CHAPTER; PROFILE PROJECTORS  
9031.10.00  –  Machines for balancing mechanical parts  0  A  0  0  0  0  0  
9031.20.00  –  Test benches  0  A  0  0  0  0  0  
9031.4  –  Other optical instruments and appliances:
EN 15.12.2012 Official Journal of the European Union 1277
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9031.41.00  – – For inspecting semiconductor wafers or devices or for 
inspecting photomasks or reticles used in manufacturing 
semiconductor devices  0 A  0  0  0  0  0  
9031.49  – – Other: 
9031.49.10  – – – Profile projectors  0  A  0  0  0  0  0  
9031.49.90  – – – Other 0  A  0  0  0  0  0  
9031.80.00  –  Other instruments, appliances and machines  0  A  0  0  0  0  0  
9031.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
90.32  AUTOMATIC REGULATING OR CONTROLLING 
INSTRUMENTS AND APPARATUS  
9032.10.00  –  Thermostats  0  A  0  0  0  0  0  
9032.20.00  –  Manostats  0  A  0  0  0  0  0  
9032.8  –  Other instruments and appliances  
9032.81.00  – – Hydraulic or pneumatic  0  A  0  0  0  0  0  
9032.89.00  – – Other 0  A  0  0  0  0  0  
9032.90.00  –  Parts and accessories  0  A  0  0  0  0  0  
9033.00.00  PARTS AND ACCESSORIES, NOT SPECIFIED OR INCLUDED 
ELSEWHERE IN THIS CHAPTER, FOR MACHINES, 
APPLIANCES, INSTRUMENTS OR APPARATUS OF CHAPTER 
90 0 A  0  0  0  0  0  
91.01  WRIST-WATCHES, POCKET-WATCHES AND OTHER 
WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF 
PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS 
METAL
EN 1278 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9101.1  –  Wrist-watches, electrically operated, whether or not incor ­
porating a stop-watch facility:  
9101.11.00  – – With mechanical display only  15  E  15  15  15  15  15  
9101.19  – – Other: 
9101.19.10  – – – With opto-electronic display only  15  E  15  15  15  15  15  
9101.19.90  – – – Other 15  E  15  15  15  15  15  
9101.2  –  Other wrist-watches, whether or not incorporating a stop- 
watch facility:  
9101.21.00  – – Automatic  15  E  15  15  15  15  15  
9101.29.00  – – Other 15  E  15  15  15  15  15  
9101.9  –  Other: 
9101.91.00  – – Electrically operated  15  E  15  15  15  15  15  
9101.99.00  – – Other 15  E  15  15  15  15  15  
91.02  WRIST-WATCHES, POCKET-WATCHES AND OTHER 
WATCHES, INCLUDING STOP-WATCHES, OTHER THAN 
THOSE OF HEADING 91.01  
9102.1  –  Wrist-watches, electrically operated, whether or not incor ­
porating a stop-watch facility:  
9102.11.00  – – With mechanical display only  15  E  15  15  15  15  15  
9102.12.00  – – With opto-electronic display only  15  E  15  15  15  15  15  
9102.19.00  – – Other 15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1279
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9102.2  –  Other wrist-watches, whether or not incorporating a stop- 
watch facility:  
9102.21.00  – – Automatic  15  E  15  15  15  15  15  
9102.29.00  – – Other 15  E  15  15  15  15  15  
9102.9  –  Other: 
9102.91.00  – – Electrically operated  15  E  15  15  15  15  15  
9102.99.00  – – Other 15  E  15  15  15  15  15  
91.03  ALARM CLOCKS AND OTHER CLOCKS WITH WATCH 
MOVEMENTS 
9103.10.00  –  Electrically operated  15  E  15  15  15  15  15  
9103.90.00  –  Other 15  E  15  15  15  15  15  
9104.00.00  INSTRUMENT PANEL CLOCKS AND CLOCKS OF A SIMILAR 
TYPE FOR VEHICLES, AIRCRAFT, SPACECRAFT OR VESSELS  0 A  0  0  0  0  0  
91.05  OTHER CLOCKS  
9105.1  –  Alarm clocks:  
9105.11.00  – – Electrically operated  15  E  15  15  15  15  15  
9105.19.00  – – Other 15  E  15  15  15  15  15  
9105.2  –  Wall clocks:  
9105.21.00  – – Electrically operated  15  E  15  15  15  15  15  
9105.29.00  – – Other 15  E  15  15  15  15  15  
9105.9  –  Other:
EN 1280 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9105.91.00  – – Electrically operated  15  E  15  15  15  15  15  
9105.99.00  – – Other 15  E  15  15  15  15  15  
91.06  TIME OF DAY RECORDING APPARATUS AND TIME- 
RECORDING EQUIPMENT WITH CLOCK OR WATCH 
MOVEMENT OR WITH SYNCHRONOUS MOTOR (FOR 
EXAMPLE, TIME-REGISTERS, TIME-RECORDERS)  
9106.10.00  –  Attendance registers; time-registers and time-recorders  0  A  0  0  0  0  0  
9106.90  –  Other: 
9106.90.10  – – Parking meters  0  A  0  0  0  0  0  
9106.90.90  – – Other 0  A  0  0  0  0  0  
9107.00.00  TIME SWITCHES WITH CLOCK OR WATCH MOVEMENT OR 
WITH SYNCHRONOUS MOTOR  0 A  0  0  0  0  0  
91.08  WATCH MOVEMENTS, COMPLETE AND ASSEMBLED  
9108.1  –  Electrically operated:  
9108.11.00  – – With mechanical display only or with a device to which a 
mechanical display can be incorporated  15 C  5  5  5  5  5  
9108.12.00  – – With opto-electronic display only  15  C  5  5  5  5  5  
9108.19.00  – – Other 15  C  5  5  5  5  5  
9108.20.00  –  Automatic  15  C  5  5  5  5  5  
9108.90.00  –  Other 15  C  5  5  5  5  5  
91.09  OTHER CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED 
9109.1  –  Electrically operated
EN 15.12.2012 Official Journal of the European Union 1281
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9109.11.00  – – Of alarm clocks  15  C  5  5  5  5  5  
9109.19.00  – – Other 15  C  5  5  5  5  5  
9109.90.00  –  Other 15  C  5  5  5  5  5  
91.10  COMPLETE WATCH OR CLOCK MOVEMENTS, 
UNASSEMBLED OR PARTLY ASSEMBLED (MOVEMENT 
SETS); INCOMPLETE WATCH OR CLOCK MOVEMENTS, 
ASSEMBLED; ROUGH WATCH OR CLOCK MOVEMENTS  
9110.1  –  Of watches: 
9110.11.00  – – Complete movements, unassembled or partly assembled 
(movement sets)  0 A  0  0  0  0  0  
9110.12.00  – – Incomplete movements, assembled  0  A  0  0  0  0  0  
9110.19.00  – – Rough movements  0  A  0  0  0  0  0  
9110.90.00  –  Other 0  A  0  0  0  0  0  
91.11  CASES FOR WATCHES OF HEADING 91.01 OR 91.02 AND 
PARTS THEREOF 
9111.10.00  –  Cases of precious metal or of metal clad with precious metal  15  E  15  15  15  15  15  
9111.20.00  –  Cases of base metal, whether or not gold-or silver-plated  10  E  10  10  10  10  10  
9111.80.00  –  Other cases  10  E  10  10  10  10  10  
9111.90.00  –  Parts  0  A  0  0  0  0  0  
91.12  CLOCK CASES AND CASES OF A SIMILAR TYPE FOR OTHER 
GOODS OF THIS CHAPTER, AND PARTS THEREOF 
9112.20.00  –  Cases and similar items  10  E  10  10  10  10  10
EN 1282 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9112.90.00  –  Parts  0  A  0  0  0  0  0  
91.13  WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, 
AND PARTS THEREOF 
9113.10.00  –  Of precious metal or of metal clad with precious metal  15  E  15  15  15  15  15  
9113.20.00  –  Of base metal, whether or not gold-or silver-plated  10  E  10  10  10  10  10  
9113.90.00  –  Other 10  E  10  10  10  10  10  
91.14  OTHER CLOCK OR WATCH PARTS  
9114.10.00  –  Springs, including hair-springs  15  C  5  5  5  5  5  
9114.20.00  –  Jewels  15  C  5  5  5  5  5  
9114.30.00  –  Faces or dials  15  E  5  5  5  5  5  
9114.40.00  –  Plates and bridges  15  E  5  5  5  5  5  
9114.90.00  –  Other 15  E  5  5  5  5  5  
92.01  PIANOS, INCLUDING AUTOMATIC PIANOS; HARPSICHORDS 
AND OTHER KEYBOARD STRINGED INSTRUMENTS  
9201.10.00  –  Upright pianos  10  E  10  10  10  10  10  
9201.20.00  –  Grand pianos  10  E  10  10  10  10  10  
9201.90.00  –  Other 10  E  10  10  10  10  10  
92.02  OTHER STRING MUSICAL INSTRUMENTS (FOR EXAMPLE, 
GUITARS, VIOLINS, HARPS)  
9202.10.00  –  Played with a bow  10  E  10  10  10  10  10  
9202.90  –  Other:
EN 15.12.2012 Official Journal of the European Union 1283
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9202.90.10  – – Guitars  15  E  15  15  15  15  15  
9202.90.90  – – Other 10  E  10  10  10  10  10  
92.05  OTHER WIND MUSICAL INSTRUMENTS (FOR EXAMPLE, 
CLARINETS, TRUMPETS, BAGPIPES)  
9205.10.00  –  Brass-wind instruments  10  E  10  10  10  10  10  
9205.90  –  Other: 
9205.90.10  – – Keyboard pipe organs; harmoniums and similar keyboard 
instruments with free metal reeds  10 E  10  10  10  10  10  
9205.90.20  – – Accordions and similar instruments  10  E  10  10  10  10  10  
9205.90.30  – – Mouth organs  10  E  10  10  10  10  10  
9205.90.90  – – Other 10  E  10  10  10  10  10  
9206.00.00  PERCUSSION MUSICAL INSTRUMENTS (FOR EXAMPLE, 
DRUMS, XYLOPHONES, CYMBALS, CASTANETS, MARACAS)  10 E  10  10  10  10  10  
92.07  MUSICAL INSTRUMENTS, THE SOUND OF WHICH IS 
PRODUCED, OR MUST BE AMPLIFIED, ELECTRICALLY (FOR 
EXAMPLE, ORGANS, GUITARS, ACCORDIONS)  
9207.10.00  –  Keyboard instruments, other than accordions  10  E  10  10  10  10  10  
9207.90.00  –  Other 10  E  10  10  10  10  10  
92.08  MUSICAL BOXES, FAIRGROUND ORGANS, MECHANICAL 
STREET ORGANS, MECHANICAL SINGING BIRDS, MUSICAL 
SAWS AND OTHER MUSICAL INSTRUMENTS NOT FALLING 
WITHIN ANY OTHER HEADING OF THIS CHAPTER; DECOY 
CALLS OF ALL KINDS; WHISTLES, CALL HORNS AND 
OTHER MOUTH-BLOWN SOUND SIGNALLING INSTRU ­
MENTS
EN 1284 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9208.10.00  –  Musical boxes  10  E  10  10  10  10  10  
9208.90.00  –  Other 10  E  10  10  10  10  10  
92.09  PARTS (FOR EXAMPLE, MECHANISMS FOR MUSICAL BOXES) 
AND ACCESSORIES (FOR EXAMPLE, CARDS, DISCS AND 
ROLLS FOR MECHANICAL INSTRUMENTS) OF MUSICAL 
INSTRUMENTS; METRONOMES, TUNING FORKS AND 
PITCH PIPES OF ALL KINDS  
9209.30.00  –  Musical instrument strings  15  E  5  5  5  5  5  
9209.9  –  Other: 
9209.91.00  – – Parts and accessories for pianos  15  E  5  5  5  5  5  
9209.92.00  – – Parts and accessories for the musical instruments of heading 
92.02  15 C  5  5  5  5  5  
9209.94.00  – – Parts and accessories for the musical instruments of heading 
92.07  5 C  5  5  5  5  5  
9209.99  – – Other: 
9209.99.10  – – – Metronomes, tuning forks and pitch pipes  5  C  5  5  5  5  5  
9209.99.20  – – – Mechanisms for musical boxes  5  C  5  5  5  5  5  
9209.99.30  – – – Parts and accessories for the musical instruments of 
subheading 9205.90.10  5 C  5  5  5  5  5  
9209.99.90  – – – Other 15  C  5  5  5  5  5  
93.01  MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS 
AND BLADED WEAPONS  
9301.1  –  Artillery weapons (for example, guns, howitzers and mortars):  
9301.11.00  – – Self-propelled  30  E  5  30  20  5  5
EN 15.12.2012 Official Journal of the European Union 1285
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9301.19.00  – – Other 30  E  5  30  20  5  5  
9301.20.00  –  Rocket launchers; flame-throwers; grenade launchers; torpedo 
tubes and similar projectors  30 E  5  30  20  5  5  
9301.90.00  –  Other 30  E  5  30  20  5  5  
9302.00.00  REVOLVERS AND PISTOLS, OTHER THAN THOSE OF 
HEADING 93.03 OR 93.04  30 E  15  30  20  15  15  
93.03  OTHER FIREARMS AND SIMILAR DEVICES WHICH OPERATE 
BY THE FIRING OF AN EXPLOSIVE CHARGE (FOR EXAMPLE, 
SPORTING SHOTGUNS AND RIFLES, MUZZLE-LOADING 
FIREARMS, VERY PISTOLS AND OTHER DEVICES 
DESIGNED TO PROJECT ONLY SIGNAL FLARES, PISTOLS 
AND REVOLVERS FOR FIRING BLANK AMMUNITION, 
CAPTIVE-BOLT HUMANE KILLERS, LINE-THROWING GUNS)  
9303.10.00  –  Muzzle-loading firearms  30  E  15  30  15  15  15  
9303.20.00  –  Other sporting, hunting or target-shooting shotguns, with at 
least one smooth barrel  30 E  15  30  15  15  15  
9303.30.00  –  Other sporting, hunting or target-shooting rifles  30  E  15  30  15  15  15  
9303.90.00  –  Other 30  E  15  30  15  15  15  
9304.00.00  OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS 
AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF 
HEADING 93.07  30 E  15  30  15  15  15  
93.05  PARTS AND ACCESSORIES OF ARTICLES OF HEADINGS 
93.01 TO 93.04  
9305.10.00  –  Of revolvers or pistols  30  E  15  30  15  15  15  
9305.2  –  Of shotguns or rifles of heading 93.03:  
9305.21.00  – – Smooth-bore shotgun barrels  30  E  15  30  15  15  15
EN 1286 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9305.29.00  – – Other 30  E  15  30  15  15  15  
9305.9  –  Other: 
9305.91.00  – – Of military weapons of heading 93.01  30  E  15  30  15  15  15  
9305.99.00  – – Other 30  E  15  30  15  15  15  
93.06  BOMBS, GRENADES, TORPEDOES, MINES, MISSILES AND 
SIMILAR MUNITIONS OF WAR AND PARTS THEREOF; 
CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES 
AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE 
WADS  
9306.2  –  Smooth-barrel shotgun or rifle cartridges and parts thereof; air 
gun pellets:  
9306.21.00  – – Cartridges  30  E  15  30  15  15  15  
9306.29.00  – – Other 30  E  15  30  15  15  15  
9306.30  –  Other cartridges and parts thereof:  
9306.30.10  – – Cartridges for riveting pistols or similar purposes, human 
killer guns and parts thereof  30 E  15  30  15  15  15  
9306.30.90  – – Other cartridges and parts thereof  30  E  15  30  15  15  15  
9306.90.00  –  Other 30  E  15  30  15  15  15  
9307.00.00  SWORDS, CUTLASSES, BAYONETS, LANCES AND SIMILAR 
ARMS AND PARTS THEREOF AND SCABBARDS AND 
SHEATHS THEREFOR  30 E  5  30  20  5  5  
94.01  SEATS (OTHER THAN THOSE OF HEADING 94.02), 
WHETHER OR NOT CONVERTIBLE INTO BEDS, AND 
PARTS THEREOF 
9401.10.00  –  Seats of a kind used for aircraft  15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1287
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9401.20  –  Seats of a kind used for motor vehicles:  
9401.20.10  – – For Pullman type coaches  10  E  10  10  10  10  10  
9401.20.90  – – Other 15  E  15  15  15  15  15  
9401.30.00  –  Swivel seats with variable height adjustment  15  C  15  15  15  15  15  
9401.40.00  –  Seats other than garden seats or camping equipment, 
convertible into beds  15 E  15  15  15  15  15  
9401.5  –  Seats of rattan, osier, bamboo or similar materials:  
9401.51.00  – – Of bamboo or rattan  15  E  15  15  15  15  15  
9401.59.00  – – Other 15  E  15  15  15  15  15  
9401.6  –  Other seats, with wooden frames:  
9401.61.00  – – Upholstered  15  E  15  15  15  15  15  
9401.69.00  – – Other 15  E  15  15  15  15  15  
9401.7  –  Other seats, with metal frames:  
9401.71.00  – – Upholstered  15  E  15  15  15  15  15  
9401.79.00  – – Other 15  E  15  15  15  15  15  
9401.80.00  –  Other seats  15  E  15  15  15  15  15  
9401.90.00  –  Parts  15  E  5  5  5  5  5  
94.02  MEDICAL, SURGICAL, DENTAL OR VETERINARY FURNITURE 
(FOR EXAMPLE, OPERATING TABLES, EXAMINATION 
TABLES, HOSPITAL BEDS WITH MECHANICAL FITTINGS, 
DENTISTS' CHAIRS); BARBERS' CHAIRS AND SIMILAR 
CHAIRS, HAVING ROTATING AS WELL AS BOTH 
RECLINING AND ELEVATING MOVEMENTS; PARTS OF 
SUCH ARTICLES
EN 1288 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9402.10.00  –  Dentists', barbers' or similar chairs and parts thereof  0  A  0  0  0  0  0  
9402.90  –  Other: 
9402.90.10  – – Medical or surgical furniture other than operating tables  10  C  10  10  10  10  10  
9402.90.20  – – Other furniture  0  A  0  0  0  0  0  
9402.90.90  – – Parts  0  A  0  0  0  0  0  
94.03  OTHER FURNITURE AND PARTS THEREOF  
9403.10.00  –  Metal furniture of a kind used in offices  15  G  15  15  15  15  15  
9403.20.00  –  Other metal furniture  15  G  15  15  15  15  15  
9403.30.00  –  Wooden furniture of a kind used in offices  15  G  15  15  15  15  15  
9403.40.00  –  Wooden furniture of a kind used in kitchens  15  G  15  15  15  15  15  
9403.50.00  –  Wooden furniture of a kind used in bedrooms  15  H  15  15  15  15  15  
9403.60.00  –  Other wooden furniture  15  H  15  15  15  15  15  
9403.70.00  –  Plastic furniture  15  G  15  15  15  15  15  
9403.8  –  Furniture of other materials, including rattan, osier, bamboo 
or similar materials:  
9403.81.00  – – Of bamboo or rattan  15  E  15  15  15  15  15  
9403.89.00  – – Other 15  E  15  15  15  15  15  
9403.90  –  Parts:  
9403.90.10  – – Of wood 15  G  15  15  15  15  15  
9403.90.90  – – Other 15  C  5  5  5  5  5
EN 15.12.2012 Official Journal of the European Union 1289
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
94.04  MATTRESS SUPPORTS; ARTICLES OF BEDDING AND 
SIMILAR FURNISHING (FOR EXAMPLE, MATTRESSES, 
QUILTS, EIDERDOWNS, CUSHIONS, POUFFES AND 
PILLOWS) FITTED WITH SPRINGS OR STUFFED OR 
INTERNALLY FITTED WITH ANY MATERIAL OR OF 
CELLULAR RUBBER OR PLASTIC, WHETHER OR NOT 
COVERED  
9404.10.00  –  Mattress supports  15  E  15  15  15  15  15  
9404.2  –  Mattresses:  
9404.21.00  – – Of cellular rubber or plastic, whether or not covered  15  E  15  15  15  15  15  
9404.29.00  – – Of other materials  15  E  15  15  15  15  15  
9404.30.00  –  Sleeping bags  15  E  15  15  15  15  15  
9404.90.00  –  Other 15  E  15  15  15  15  15  
94.05  LAMPS AND LIGHTING FITTINGS INCLUDING SEARCH ­
LIGHTS AND SPOTLIGHTS AND PARTS THEREOF, NOT 
ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED 
SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE, 
HAVING A PERMANENTLY FIXED LIGHT SOURCE, AND 
PARTS THEREOF NOT ELSEWHERE SPECIFIED OR INCLUDED  
9405.10  –  Lamps and other electric ceiling or wall lighting fittings, 
excluding those of a kind used for lighting public open 
spaces or thoroughfares:  
9405.10.10  – – Circular 120 V fluorescent lamps of a power of 22 W or 
more but not more than 32 W  0 A  0  0  0  0  0  
9405.10.90  – – Other 15  E  15  15  15  15  15  
9405.20.00  –  Electric table, desk, bedside or floor-standing lamps  15  C  15  15  15  15  15  
9405.30.00  –  Lighting sets of a kind used for Christmas trees  15  E  15  15  15  15  15
EN 1290 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9405.40  –  Other electric lamps and lighting fittings:  
9405.40.10  – – With mercury or sodium vapour lamps  0  A  0  0  0  0  0  
9405.40.90  – – Other 15  C  15  15  15  15  15  
9405.50  –  Non-electrical lamps and lighting fittings:  
9405.50.10  – – Of base metal  15  E  15  15  15  15  15  
9405.50.90  – – Other 15  E  15  15  15  15  15  
9405.60.00  –  Illuminated signs, illuminated name-plates and similar articles  15  C  15  15  15  15  15  
9405.9  –  Parts:  
9405.91.00  – – Of glass  15  E  5  5  5  5  5  
9405.92  – – Of plastic: 
9405.92.10  – – – Diffusers  5  E  5  5  5  5  5  
9405.92.90  – – – Other 10  E  10  10  10  10  10  
9405.99.00  – – Other 10  E  10  10  10  10  10  
94.06  PREFABRICATED BUILDINGS  
9406.00.10  –  Living quarters, not equipped, of an area not exceeding 75 m2 15 E  15  15  15  15  15  
9406.00.20  –  Greenhouses, not equipped, of an area of 1 000 m2 or more  0  A  0  0  0  0  0  
9406.00.90  –  Other 15  E  15  15  15  15  15  
95.03  TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR 
WHEELED TOYS; CARRIAGES AND WHEELCHAIRS FOR 
DOLLS; DOLLS; OTHER TOYS; REDUCED-SIZE ( 'SCALE ') 
MODELS AND SIMILAR MODELS, FOR ENTERTAINMENT, 
WORKING OR NOT; PUZZLES OF ALL KINDS
EN 15.12.2012 Official Journal of the European Union 1291
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9503.00.10  –  Tricycles, scooters, pedal cars and other wheeled toys designed 
to be ridden by children; carriages and wheelchairs for dolls  15 E  15  15  15  15  15  
9503.00.2  –  Dolls representing only human beings, parts and accessories 
thereof: 
9503.00.21  – – Dolls, whether or not dressed  15  E  15  15  15  15  15  
9503.00.22  – – Clothing, clothing accessories, footwear and headgear  15  E  15  15  15  15  15  
9503.00.29  – – Parts and other accessories  5  E  5  5  5  5  5  
9503.00.3  –  Reduced-size ( 'scale ') models and similar models for enter ­
tainment, working or not; sets or kits, and constructional toys:  
9503.00.31  – – Electric trains, including tracks, signals and other accessories 
therefor  15 E  15  15  15  15  15  
9503.00.32  – – Reduced-size ( 'scale ') model assembly kits, working or not, 
excluding those of subheading 9503.00.31  15 E  15  15  15  15  15  
9503.00.33  – – Constructional toys  15  E  15  15  15  15  15  
9503.00.34  – – Sets or assortments  15  E  15  15  15  15  15  
9503.00.39  – – Other 15  E  15  15  15  15  15  
9503.00.4  –  Toys representing animals or non-human creatures and parts 
thereof: 
9503.00.41  – – Stuffed toys  15  E  15  15  15  15  15  
9503.00.42  – – Plastic eyes and noses of stuffed toys  0  A  0  0  0  0  0  
9503.00.43  – – Other parts of stuffed toys  15  E  15  15  15  15  15  
9503.00.49  – – Other 15  E  15  15  15  15  15
EN 1292 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9503.00.50  –  Toy musical instruments and apparatus  15  E  15  15  15  15  15  
9503.00.60  –  Puzzles  15  E  15  15  15  15  15  
9503.00.70  –  Other toys, put up in sets or outfits  15  E  15  15  15  15  15  
9503.00.80  –  Other toys and models, incorporating a motor  15  E  15  15  15  15  15  
9503.00.90  –  Other 15  E  15  15  15  15  15  
95.04  ARTICLES FOR FUNFAIR, TABLE OR PARLOUR GAMES, 
INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR 
CASINO GAMES AND AUTOMATIC BOWLING ALLEY 
EQUIPMENT  
9504.10.00  –  Video games of a kind used with a television receiver  15  E  15  15  15  15  15  
9504.20  –  Any kind of billiards and their accessories:  
9504.20.10  – – Billiard tables  15  E  15  15  15  15  15  
9504.20.90  – – Other 10  E  10  10  10  10  10  
9504.30.00  –  Other games, operated by coins, banknotes, bank cards, 
tokens or by other means of payment, other than automatic 
bowling alley equipment  15 E  15  15  15  15  15  
9504.40.00  –  Playing cards  15  C  15  15  15  15  15  
9504.90.00  –  Other 15  E  15  15  15  15  15  
95.05  FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES, 
INCLUDING CONJURING TRICKS AND NOVELTY ITEMS 
9505.10.00  –  Articles for Christmas festivities  15  E  15  15  15  15  15  
9505.90.00  –  Other 15  E  15  15  15  15  15
EN 15.12.2012 Official Journal of the European Union 1293
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
95.06  ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL 
EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS 
(INCLUDING TABLE-TENNIS) OR OUTDOOR GAMES, NOT 
SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; 
SWIMMING POOLS AND PADDLING POOLS  
9506.1  –  Snow-skis and other snow-ski equipment:  
9506.11.00  – – Skis  10  E  10  10  10  10  10  
9506.12.00  – – Ski fastenings  10  E  10  10  10  10  10  
9506.19.00  – – Other 10  E  10  10  10  10  10  
9506.2  –  Water-skis, surf-boards, sailboards and other water-sport 
equipment:  
9506.21.00  – – Sailboards  10  E  10  10  10  10  10  
9506.29.00  – – Other 10  E  10  10  10  10  10  
9506.3  –  Golf clubs and other golf equipment:  
9506.31.00  – – Golf clubs, complete  10  E  10  10  10  10  10  
9506.32.00  – – Balls 10  E  10  10  10  10  10  
9506.39.00  – – Other 10  E  10  10  10  10  10  
9506.40  –  Articles and equipment for table-tennis:  
9506.40.10  – – Tables  15  E  15  15  15  15  15  
9506.40.90  – – Other 10  E  10  10  10  10  10  
9506.5  –  Tennis, badminton or similar rackets, whether or not strung:  
9506.51.00  – – Tennis rackets, whether or not strung  10  E  10  10  10  10  10
EN 1294 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9506.59.00  – – Other 10  E  10  10  10  10  10  
9506.6  –  Balls, other than golf balls and table-tennis balls:  
9506.61.00  – – Tennis balls  10  E  10  10  10  10  10  
9506.62.00  – – Inflatable  10  E  10  10  10  10  10  
9506.69.00  – – Other 10  E  10  10  10  10  10  
9506.70.00  –  Ice skates and roller skates, including skating boots with 
skates attached  10 E  10  10  10  10  10  
9506.9  –  Other: 
9506.91.00  – – Articles and equipment for general physical exercise, 
gymnastics or athletics  10 C  10  10  10  10  10  
9506.99.00  – – Other 10  E  10  10  10  10  10  
95.07  FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING 
TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND 
SIMILAR NETS; DECOY  'BIRDS ' (OTHER THAN THOSE OF 
HEADING 92.08. OR 97.05) AND SIMILAR HUNTING 
REQUISITES  
9507.10.00  –  Fishing rods  10  E  10  10  10  10  10  
9507.20.00  –  Fish-hooks, whether or not snelled  0  A  0  0  0  0  0  
9507.30.00  –  Fishing reels  0  A  0  0  0  0  0  
9507.90.00  –  Other 10  E  10  10  10  10  10  
95.08  ROUNDABOUTS, SWINGS, SHOOTING GALLERIES AND 
OTHER FAIRGROUND AMUSEMENTS; TRAVELLING 
CIRCUSES, TRAVELLING MENAGERIES AND TRAVELLING 
THEATRES
EN 15.12.2012 Official Journal of the European Union 1295
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9508.10.00  –  Travelling circuses and travelling menageries  15  A  15  15  15  15  15  
9508.90.00  –  Other 15  E  15  15  15  15  15  
96.01  WORKED IVORY, BONE, TORTOISE-SHELL, HORN, ANTLERS, 
CORAL, MOTHER-OF-PEARL AND OTHER ANIMAL 
CARVING MATERIAL, AND ARTICLES OF THESE 
MATERIALS (INCLUDING ARTICLES OBTAINED BY 
MOULDING)  
9601.10.00  –  Worked ivory and articles of ivory  15  A  15  15  15  15  15  
9601.90.00  –  Other 15  A  15  15  15  15  15  
96.02  WORKED VEGETABLE OR MINERAL CARVING MATERIAL 
AND ARTICLES OF THESE MATERIALS; MOULDED OR 
WORKED ARTICLES OF WAX, PARAFFIN WAX, STEARIN, 
NATURAL GUMS OR RESINS OR MODELLING PASTES 
AND OTHER MOULDED OR WORKED ARTICLES NOT 
ELSEWHERE SPECIFIED OR INCLUDED WORKED, 
UNHARDENED GELATINE (EXCEPT GELATINE OF HEADING 
35.03) AND ARTICLES OF UNHARDENED GELATINE  
9602.00.10  –  Gelatine capsules for pharmaceutical purposes  0  A  0  0  0  0  0  
9602.00.20  –  Moulded or carved paraffin  10  E  10  10  10  10  10  
9602.00.90  –  Other 15  E  15  15  15  15  15  
96.03  BROOMS, BRUSHES (INCLUDING BRUSHES CONSTITUTING 
PARTS OF MACHINES, APPLIANCES OR VEHICLES), HAND- 
OPERATED MECHANICAL FLOOR SWEEPERS, NOT 
MOTORIZED, MOPS AND FEATHER DUSTERS; PREPARED 
KNOTS AND TUFTS FOR BROOM OR BRUSH MAKING; 
PAINT PADS AND ROLLERS; SQUEEGEES OF RUBBER OR 
SIMILAR FLEXIBLE MATERIALS  
9603.10.00  –  Brooms and brushes, consisting of twigs or other vegetable 
materials bound together, with or without handles  15 E  15  15  15  15  15
EN 1296 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9603.2  –  Toothbrushes, shaving brushes, hair brushes, nail brushes, 
eyelash brushes and other toilet brushes for use on the 
person, including such brushes constituting parts of 
appliances:  
9603.21.00  – – Toothbrushes, including dental-plate brushes  15  E  15  15  15  15  15  
9603.29.00  – – Other 15  E  15  15  15  15  15  
9603.30.00  –  Artists' brushes, writing brushes and similar brushes for the 
application of cosmetics  15 E  5  5  5  5  5  
9603.40.00  –  Paint, distemper, varnish or similar brushes (other than 
brushes of subheading 9603.30); paint pads and rollers  15 E  15  15  15  15  15  
9603.50  –  Other brushes constituting parts of machines, appliances or 
vehicles: 
9603.50.10  – – Brushes constituting parts of machines or appliances  0  A  0  0  0  0  0  
9603.50.90  – – Other 5  E  5  5  5  5  5  
9603.90  –  Other: 
9603.90.10  – – Brushes for eraser pencils  0  A  0  0  0  0  0  
9603.90.20  – – Brushes of man-made materials bound together in a head  15  G  15  15  15  15  15  
9603.90.90  – – Other 15  E  15  15  15  15  15  
9604.00.00  HAND SIEVES AND HAND RIDDLES  0  A  0  0  0  0  0  
9605.00.00  TRAVEL SETS FOR PERSONAL TOILET, SEWING OR SHOE 
OR CLOTHES CLEANING  15 E  15  15  15  15  15  
96.06  BUTTONS, PRESS-FASTENERS, SNAP-FASTENERS AND 
PRESS-STUDS; BUTTON MOULDS AND OTHER PARTS OF 
BUTTONS OR PRESS-FASTENERS, SNAP-FASTENERS AND 
PRESS-STUDS; BUTTON BLANKS
EN 15.12.2012 Official Journal of the European Union 1297
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9606.10.00  –  Press-fasteners and parts thereof  0  A  0  0  0  0  0  
9606.2  –  Buttons:  
9606.21.00  – – Of plastic, not covered with textile material  5  E  5  5  5  5  5  
9606.22.00  – – Of base metal, not covered with textile material  5  E  5  5  5  5  5  
9606.29.00  – – Other 5  E  5  5  5  5  5  
9606.30.00  –  Button moulds and other parts of buttons; button blanks  0  A  0  0  0  0  0  
96.07  SLIDE FASTENERS AND PARTS THEREOF  
9607.1  –  Slide fasteners:  
9607.11.00  – – With teeth of base metal  10  E  10  10  10  10  10  
9607.19.00  – – Other 15  E  15  15  15  15  15  
9607.20.00  –  Parts  0  A  0  0  0  0  0  
96.08  BALLPOINT PENS; FELT TIPPED AND OTHER POROUS- 
TIPPED PENS AND MARKERS; FOUNTAIN PENS, 
STYLOGRAPH PENS AND OTHER PENS; DUPLICATING 
STYLOS; PROPELLING OR SLIDING PENCILS; PENHOLDERS, 
PENCIL-HOLDERS AND SIMILAR ARTICLES; PARTS 
(INCLUDING CAPS AND CLIPS) OF THE FOREGOING 
ARTICLES, OTHER THAN THOSE OF HEADING 96.09  
9608.10.00  –  Ballpoint pens  15  E  15  15  15  15  15  
9608.20.00  –  Felt-tipped and other porous-tipped pens and markers  15  E  15  15  15  15  15  
9608.3  –  Fountain pens, stylograph pens and other pens:  
9608.31.00  – – Indian ink drawing pens  10  C  10  10  10  10  10
EN 1298 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9608.39.00  – – Other 10  E  10  10  10  10  10  
9608.40.00  –  Propelling or sliding pencils  0  A  0  0  0  0  0  
9608.50.00  –  Sets of articles from two or more of the foregoing 
subheadings  10 E  10  10  10  10  10  
9608.60.00  –  Refills for ballpoint pens, comprising the ballpoint and ink- 
reservoir  5 E  5  5  5  5  5  
9608.9  –  Other: 
9608.91.00  – – Pen nibs and nib points  5  E  5  5  5  5  5  
9608.99  – – Other: 
9608.99.10  – – – Ballpoints for ballpoint pens  0  A  0  0  0  0  0  
9608.99.20  – – – Bodies for ballpoint pens  0  A  0  0  0  0  0  
9608.99.30  – – – Tips for felt-tipped and other porous-tipped pens or 
markers  0 A  0  0  0  0  0  
9608.99.90  – – – Other 0  A  0  0  0  0  0  
96.09  PENCILS, PENCIL LEADS, PASTELS, DRAWING CHARCOALS, 
WRITING OR DRAWING CHALKS AND TAILORS' CHALKS  
9609.10  –  Pencils:  
9609.10.10  – – With wooden sheaths  10  E  10  10  10  10  0  
9609.10.90  – – Other 10  E  10  10  10  10  0  
9609.20.00  –  Leads for pencils or propelling or sliding pencils  0  A  0  0  0  0  0  
9609.90  –  Other:
EN 15.12.2012 Official Journal of the European Union 1299
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9609.90.10  – – Writing or drawing chalk  10  E  10  10  10  10  0  
9609.90.90  – – Other 10  E  10  10  10  5  0  
9610.00.00  SLATES AND BOARDS, WITH WRITING OR DRAWING 
SURFACES, WHETHER OR NOT FRAMED  15 E  15  15  15  15  0  
9611.00.00  DATE, SEALING OR NUMBERING STAMPS, AND THE LIKE 
(INCLUDING DEVICES FOR PRINTING OR EMBOSSING 
LABELS), DESIGNED FOR OPERATING IN THE HAND; 
HAND-OPERATED COMPOSING STICKS AND HAND 
PRINTING SETS INCORPORATING SUCH COMPOSING 
STICKS  15 E  15  15  15  15  15  
96.12  TYPEWRITER OR SIMILAR RIBBONS, INKED OR OTHERWISE 
PREPARED FOR GIVING IMPRESSIONS, WHETHER OR NOT 
ON SPOOLS OR IN CARTRIDGES; INK-PADS, WHETHER OR 
NOT INKED, WITH OR WITHOUT BOXES  
9612.10  –  Ribbons:  
9612.10.10  – – For printers for automatic data processing machines and 
similar printers  5 E  5  5  5  5  5  
9612.10.90  – – Other 15  E  15  15  15  15  15  
9612.20.00  –  Ink-pads  15  E  5  5  5  5  5  
96.13  CIGARETTE LIGHTERS AND OTHER LIGHTERS, WHETHER 
OR NOT MECHANICAL OR ELECTRICAL, AND PARTS 
THEREOF OTHER THAN FLINTS AND WICKS  
9613.10.00  –  Pocket lighters, gas fuelled, non-refillable  15  C  15  15  15  15  15  
9613.20.00  –  Pocket lighters, gas fuelled, refillable  15  E  15  15  15  15  15  
9613.80  –  Other lighters:  
9613.80.10  – – Industrial, laboratory and similar lighters  0  A  0  0  0  0  0
EN 1300 Official Journal of the European Union 15.12.2012
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9613.80.20  – – Table lighters  15  E  15  15  15  15  15  
9613.80.90  – – Other 0  A  0  0  0  0  0  
9613.90.00  –  Parts  0  A  0  0  0  0  0  
96.14  SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR 
CIGARETTE HOLDERS, AND PARTS THEREOF  
9614.00.20  –  Pipes and pipe bowls  15  C  15  15  15  15  15  
9614.00.90  –  Other 15  C  15  15  15  15  15  
96.15  COMBS, HAIR-SLIDES AND THE LIKE; HAIRPINS, CURLING 
GRIPS, HAIR-CURLERS AND THE LIKE, OTHER THAN THOSE 
OF HEADING 85.16, AND PARTS THEREOF  
9615.1  –  Combs, hair-slides and the like:  
9615.11.00  – – Of hard rubber or plastic  15  E  15  15  15  15  15  
9615.19.00  – – Other 15  E  15  15  15  15  15  
9615.90.00  –  Other 15  E  15  15  15  15  15  
96.16  SCENT SPRAYS, AND MOUNTS AND HEADS THEREFOR; 
POWDER-PUFFS AND PADS FOR THE APPLICATION OF 
COSMETICS OR TOILET PREPARATIONS  
9616.10.00  –  Scent sprays, and mounts and heads therefor  15  E  15  15  15  15  15  
9616.20.00  –  Powder-puffs and pads for the application of cosmetics or 
toilet preparations  15 E  15  15  15  15  15  
9617.00.00  VACUUM FLASKS AND OTHER VACUUM VESSELS, 
COMPLETE WITH CASES; PARTS THEREOF (OTHER THAN 
GLASS INNERS)  10 E  10  10  10  10  10
EN 15.12.2012 Official Journal of the European Union 1301
 SAC code 2007  Description  Base Rate CA Category  Base Rate 
Notes  
Costa Rica El Salvador  Guatemala  Honduras  Nicaragua  
9618.00.00  TAILORS' DUMMIES AND SIMILAR ARTICLES; AUTOMATA 
AND OTHER ANIMATED DISPLAYS USED FOR SHOP 
WINDOW DRESSING  15 E  15  15  15  15  15  
97.01  PAINTINGS AND DRAWINGS, EXECUTED ENTIRELY BY 
HAND, OTHER THAN DRAWINGS OF HEADING 49.06 
AND HAND-DECORATED MANUFACTURED ARTICLES; 
COLLAGES AND SIMILAR DECORATIVE PLAQUES  
9701.10  –  Paintings and drawings:  
9701.10.10  – – Unframed  5  E  5  5  5  5  5  
9701.10.20  – – Framed  10  E  10  10  10  10  10  
9701.90  –  Other: 
9701.90.10  – – Unframed  15  E  5  5  5  5  5  
9701.90.20  – – Framed  10  E  10  10  10  10  10  
9702.00.00  ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS  10  E  10  10  10  10  10  
9703.00.00  ORIGINAL SCULPTURES AND STATUARY, IN ANY 
MATERIAL 10 E  10  10  10  10  10  
9704.00.00  POSTAGE OR REVENUE STAMPS, STAMP-POSTMARKS, 
FIRST-DAY COVERS, POSTAL STATIONERY (STAMPED 
PAPER), AND THE LIKE, USED OR UNUSED, OTHER THAN 
THOSE OF HEADING 49.07  5 E  5  5  5  5  5  
9705.00.00  COLLECTIONS AND COLLECTORS' PIECES OF ZOOLOGICAL, 
BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, 
ARCHAEOLOGICAL, PALAEONTOLOGICAL, ETHNOGRAPHIC 
OR NUMISMATIC INTEREST  5 E  5  5  5  5  5  
9706.00.00  ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED YEARS  10  E  10  10  10  10  10
Schedule of Panama  
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
01 Live animals  
01.01  HORSES, ASSES, MULES AND HINNIES, LIVE.  
0101.10  Pure-bred breeding animals:  
0101.10.10  Horses  0  A  FREE  
0101.10.90  Other 10 A  15 % 
0101.90  Other: 
0101.90.11  Males at least 24 months old  10  A  FREE  
0101.90.12  Females at least 24 months old  10  A  FREE  
0101.90.13  Males less than 24 months old  10  A  FREE  
0101.90.14  Females less than 24 months old  10  A  FREE  
0101.90.20  Other horses  10  A  FREE  
0101.90.90  Other 10 A  15 % 
01.02  LIVE BOVINE ANIMALS.  
0102.10  Pure-bred breeding animals:  
0102.10.10  Buffalo 0  A  0,60 % 
0102.10.90  Other 0  A  FREE  
0102.90  Other: 
0102.90.11  For bullfighting  10 A  15 % 
0102.90.19  Other 10 A  15 % 
0102.90.20  Domesticated, other than pure-bred  10  A  15 % 
0102.90.90  Other 10 A  15 % 
01.03  LIVE SWINE.  
0103.10.00  Pure-bred breeding animals  0  A  0,60 % 
0103.91  Weighing less than 50 kg:  
0103.91.10  Domesticated  10  A  15 % 
0103.91.90  Other 10 A  15 % 
0103.92  Weighing 50 kg or more:  
0103.92.10  Domesticated  10  A  15 %EN 1302 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0103.92.90  Other 10 A  15 % 
01.04  LIVE SHEEP AND GOATS.  
0104.10  Sheep:  
0104.10.10  Pure-bred  0  A  FREE  
0104.10.90  Other 10 A  15 % 
0104.20  Goats: 
0104.20.10  Pure-bred  0  A  FREE  
0104.20.90  Other 10 A  15 % 
01.05  LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE 
SPECIES  GALLUS DOMESTICUS , DUCKS, GEESE, 
TURKEYS AND GUINEA FOWLS.  
Weighing not more than 185 g:  
0105.11  Fowls of the species  Gallus domesticus  
0105.11.10  Breeding stock of layers or broiler fowl  0  A  FREE  
0105.11.90  Other 0  A  FREE  
0105.12.00  Turkeys  0  A  FREE  
0105.19.00  Other 10 A  FREE  
0105.94  Fowls of the species  Gallus domesticus : 
0105.94.10  Pure-bred for fighting  10  A  15 % 
0105.94.90  Other 10 A  15 % 
0105.99.00  Other 10 A  15 % 
01.06  OTHER LIVE ANIMALS.  
0106.11.00  Primates  10  A  15 % 
0106.12.00  Whales, dolphins and porpoises (mammals of the order 
Cetacea); manatees and dugongs (mammals of the order 
Sirenia).  10 A  15 % 
0106.19.00  Other 10 A  15 % 
0106.20  Reptiles (including snakes and turtles)  
0106.20.10  Turtles  10  A  15 % 
0106.20.90  Other 10 A  15 % 
0106.31.00  Birds of prey  10  A  15 %EN 15.12.2012 Official Journal of the European Union 1303
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0106.32.00  Psittaciformes (including parrots, parakeets, macaws and 
cockatoos) 10 A  15 % 
0106.39  Other: 
0106.39.10  Pigeons  10  A  15 % 
0106.39.90  Other 10 A  15 % 
0106.90  Other: 
0106.90.10  Bees 0  A  FREE  
0106.90.20  Species used mainly for human consumption  10  A  15 % 
0106.90.90  Other 10 A  15 % 
02 Meat and edible offal  
02.01  MEAT OF BOVINE ANIMALS, FRESH OR CHILLED.  
0201.10.00  Carcasses and half-carcasses  —  F  15 % 
0201.20.00  Other cuts with bone in  —  F  30 % 
0201.30.00  Boneless  —  F  30 % 
02.02  MEAT OF BOVINE ANIMALS, FROZEN. 
0202.10.00  Carcasses and half-carcasses  —  F  15 % 
0202.20.00  Other cuts with bone in  —  F  30 % 
0202.30.00  Boneless  —  F  25 % 
02.03  MEAT OF SWINE, FRESH, CHILLED OR FROZEN.  
0203.11  Carcasses and half-carcasses:  
0203.11.10  Carcasses  —  F  60 % 
0203.11.20  Half-carcasses  —  F  60 % 
0203.12  Leg hams, shoulders and cuts thereof, with bone in:  
0203.12.10  Leg hams and cuts thereof  —  F  70 % 
0203.12.90  Other —  F  70 % 
0203.19  Other: 
0203.19.10  Spare ribs, boneless or with bone in  —  F  70 % 
0203.19.20  Hams, shoulders and cuts thereof, boneless  —  F  70 % 
0203.19.90  Other —  F  70 % 
0203.21  Carcasses and half-carcasses:EN 1304 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0203.21.10  Carcasses  —  F  70 % 
0203.21.20  Half-carcasses  —  F  70 % 
0203.22  Leg hams, shoulders and cuts thereof, with bone in:  
0203.22.10  Leg hams and cuts thereof  —  F  70 % 
0203.22.90  Other —  F  70 % 
0203.29  Other: 
0203.29.10  Spare ribs, boneless or with bone in  —  F  70 % 
0203.29.20  Hams, shoulders and cuts thereof, boneless  —  F  70 % 
0203.29.90  Other —  F  70 % 
02.04  MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR 
FROZEN.  
0204.10.00  Carcasses and half-carcasses of lamb, fresh or chilled  15  E  15 % 
0204.21.00  Carcasses and half-carcasses  15  E  15 % 
0204.22.00  Other cuts with bone in:  15  E  15 % 
0204.23.00  Boneless  15  E  15 % 
0204.30.00  Carcasses and half-carcasses of lamb, frozen  15  E  15 % 
0204.41.00  Carcasses and half-carcasses  15  E  15 % 
0204.42.00  Other cuts with bone in  15  E  15 % 
0204.43.00  Boneless  15  E  15 % 
0204.50.00  Meat of goats  15  E  15 % 
0205.00.00  MEAT OF HORSES, ASSES, MULES OR HINNIES, 
FRESH, CHILLED OR FROZEN  15 E  15 % 
02.06  EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, 
GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, 
CHILLED OR FROZEN.  
0206.10.00  Of bovine animals, fresh or chilled  —  F  15 % 
0206.21.00  Tongues  —  F  10 % 
0206.22.00  Livers  —  F  10 % 
0206.29.00  Other —  F  15 % 
0206.30.00  Of swine, fresh or chilled  —  F  10 % 
0206.41.00  Livers  —  F  10 %EN 15.12.2012 Official Journal of the European Union 1305
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0206.49.00  Other —  F  10 % 
0206.80.00  Other, fresh or chilled  40 E  15 % 
0206.90.00  Other, frozen  40  E  15 % 
02.07  MEAT AND EDIBLE OFFAL OF POULTRY OF 
HEADING 0105, FRESH, CHILLED OR FROZEN.  
0207.11.00  Not cut in pieces, fresh or chilled  —  F  15 % 
0207.12.00  Not cut in pieces, frozen  —  F  15 % 
0207.13  Cuts and offal, fresh or chilled:  
0207.13.11  Breasts  —  F  15 % 
0207.13.19  Other —  F  260 % 
0207.13.21  Livers  —  F  15 % 
0207.13.29  Other —  F  15 % 
0207.14  Cuts and offal, frozen:  
0207.14.11  Breasts with bone in  —  F  15 % 
0207.14.12  Boneless  —  F  15 % 
0207.14.19  Other —  F  260 % 
0207.14.21  Livers  —  F  15 % 
0207.14.29  Other —  F  15 % 
0207.24.00  Not cut in pieces, fresh or chilled  —  F  15 % 
0207.25.00  Not cut in pieces, frozen  —  F  15 % 
0207.26  Cuts and offal, fresh or chilled:  
0207.26.11  Breasts  —  F  15 % 
0207.26.19  Other cuts  —  F  15 % 
0207.26.21  Livers  —  F  15 % 
0207.26.29  Other —  F  15 % 
0207.27  Cuts and offal, frozen:  
0207.27.11  Breasts with bone in  —  F  15 % 
0207.27.12  Boneless  —  F  15 % 
0207.27.19  Other cuts  —  F  15 % 
0207.27.21  Livers  —  F  15 %EN 1306 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0207.27.29  Other —  F  15 % 
0207.32  Not cut in pieces, fresh or chilled:  
0207.32.10  Of duck  —  F  15 % 
0207.32.90  Other —  F  15 % 
0207.33  Not cut in pieces, frozen:  
0207.33.10  Of duck  —  F  15 % 
0207.33.90  Other —  F  15 % 
0207.34.00  Fatty livers, fresh or chilled  —  F  15 % 
0207.35  Other, fresh or chilled  
0207.35.11  Cuts, other than of offal  —  F  15 % 
0207.35.19  Other (offal)  —  F  15 % 
0207.35.21  Cuts, other than of offal  —  F  15 % 
0207.35.29  Other (offal)  —  F  15 % 
0207.36  Other, frozen:  
0207.36.11  Cuts  —  F  15 % 
0207.36.19  Other (offal)  —  F  15 % 
0207.36.21  Cuts, other than of offal  —  F  15 % 
0207.36.29  Other (offal)  —  F  15 % 
02.08  OTHER MEAT AND EDIBLE OFFAL, FRESH, CHILLED 
OR FROZEN.  
0208.10  Of rabbits or hares:  
0208.10.10  Meat 15  E  15 % 
0208.10.90  Offal 15  E  15 % 
0208.30.00  Of primates  15  A  15 % 
0208.40.00  Of whales, dolphins and porpoises (mammals of the 
order Cetacea); of manatees and dugongs (mammals 
of the order Sirenia).  15 A  15 % 
0208.50.00  Of reptiles (including snakes and turtles)  15  A  15 % 
0208.90.00  Other 15 A  15 % 
0208.90.00A  Only frogs' legs  15  E  15 %EN 15.12.2012 Official Journal of the European Union 1307
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
02.09  BACK FAT, FREE OF LEAN MEAT, OTHER PIG FAT 
AND POULTRY FAT, NOT RENDERED OR 
OTHERWISE EXTRACTED, FRESH, CHILLED, 
FROZEN, SALTED, IN BRINE, DRIED OR SMOKED.  
0209.00.11  Back fat  —  F  15 % 
0209.00.12  Other pig fat  —  F  15 % 
0209.00.19  Other —  F  15 % 
0209.00.21  Back fat and other pig fat  —  F  15 % 
0209.00.29  Other —  F  15 % 
02.10  MEAT AND EDIBLE OFFAL, SALTED, IN BRINE, 
DRIED OR SMOKED; EDIBLE FLOURS AND MEALS 
OF MEAT OR MEAT OFFAL.  
0210.11  Hams, shoulders and cuts thereof, with bone in:  
0210.11.11  Salt-cured ham, naturally dried for a minimum of 10 
months (Serrano-type)  45 Q  15 % See paragraph 3 
of Appendix 1 to 
Annex I  
0210.11.19  Other 45 Q  70 % See paragraph 3 
of Appendix 1 to 
Annex I  
0210.11.90  Other 45 Q  70 % See paragraph 3 
of Appendix 1 to 
Annex I  
0210.12.00  Bellies (streaky) and cuts thereof  45  Q  15 % See paragraph 3 
of Appendix 1 to 
Annex I  
0210.19  Other: 
0210.19.10  Pork ribs  70  Q  70 % See paragraph 3 
of Appendix 1 to 
Annex I  
0210.19.21  Salt-cured ham, naturally dried for a minimum of 10 
months (Serrano-type)  70 Q  15 % See paragraph 3 
of Appendix 1 to 
Annex I  
0210.19.29  Other 70 Q  70 % See paragraph 3 
of Appendix 1 to 
Annex I  
0210.19.90  Other 70 Q  70 % See paragraph 3 
of Appendix 1 to 
Annex I  
0210.20.00  Meat of bovine animals  —  F  15 % 
0210.91  Of primates:  
0210.91.10  Meat 10  A  15 %EN 1308 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0210.91.20  Offal 10  A  10 % 
0210.91.90  Other 10 A  10 % 
0210.92  Of whales, dolphins and porpoises (mammals of the 
order Cetacea); of manatees and dugongs (mammals 
of the order Sirenia):  
0210.92.10  Meat 10  A  15 % 
0210.92.20  Offal 10  A  10 % 
0210.92.90  Other 10 A  10 % 
0210.93  Of reptiles (including snakes and turtles)  
0210.93.10  Meat 10  A  15 % 
0210.93.20  Offal 10  A  10 % 
0210.93.90  Other 10 A  10 % 
0210.99  Other: 
0210.99.10  Meat 15  E  15 % 
0210.99.21  Goose liver, salted, in brine, dried or smoked  15  E  15 % 
0210.99.29  Other 15 E  10 % 
0210.99.90  Other 15 E  10 % 
0210.99.90A  Only flours and meals of meat or meat offal  10  E  10 % 
03 Fish and crustaceans, molluscs and other aquatic invert ­
ebrates  
03.01  LIVE FISH.  
0301.10.00  Ornamental fish  15  E  10 % 
0301.91.00  Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus 
clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, 
Oncorhynchus apache  and  Oncorhynchus chrysogaster ) 10 E  15 % 
0301.91.00A  Only fry for restocking  0  A  15 % 
0301.92.00  Eels ( Anguilla  spp.) 10  E  10 % 
0301.92.00A  Only fry for restocking  0  A  10 % 
0301.93.00  Carp 10  E  10 % 
0301.93.00A  Only fry for restocking  5  E  10 % 
0301.94.00  Bluefin tunas ( Thunnus thynnus ) 0  A  15 % 
0301.95.00  Southern bluefin tunas ( Thunnus maccoyii ) 0  A  15 %EN 15.12.2012 Official Journal of the European Union 1309
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0301.99.00  Other 10 E  15 % 
0301.99.00A  Only fry for restocking  0  A  15 % 
0301.99.00B  Only tuna (of the genus  Thunnus , excluding  Thunnus 
thynnus and  Thunnus maccoyii ), skipjack or stripe- 
bellied bonito ( Euthynnus (Katsuwonus ) pelamis ), sardines 
(Sardina pilchardus, Sardinops  spp.) and mackerel ( Scomber 
scombrus, Scomber australasicus, Scomber japonicus)  0 A  15 % 
03.02  FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS 
AND OTHER FISH MEAT OF HEADING 03.04.  
0302.11.00  Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus 
clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, 
Oncorhynchus apache  and  Oncorhynchus chrysogaster ) 15 E  15 % 
0302.12.00  Pacific salmon ( Oncorhynchus nerka, Oncorhynchus 
gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, 
Oncorhynchus kisutch, Oncorhynchus masou and Oncor­
hynchus rhodurus ), Atlantic salmon ( Salmo salar ) and 
Danube salmon ( Hucho hucho ) 10 E  5 % 
0302.19.00  Other 10 E  15 % 
0302.21.00  Halibut ( Reinhardtius hippoglossoides, Hippoglossus hippog ­
lossus, Hippoglossus stenolepis ) 10 E  15 % 
0302.22.00  Plaice ( Pleuronectes platessa ) 10  E  15 % 
0302.23.00  Sole ( Solea  spp.) 10  G  15 % 
0302.29.00  Other 10 E  15 % 
0302.31.00  Albacore or longfinned tunas ( Thunnus alalunga ) 0  A  15 % 
0302.32.00  Yellowfin tunas ( Thunnus albacares ) 0  A  15 % 
0302.33.00  Skipjack or stripe-bellied bonito  0  A  15 % 
0302.34.00  Bigeye tunas ( Thunnus obesus ) 0  A  15 % 
0302.35.00  Bluefin tunas ( Thunnus thynnus ) 0  A  15 % 
0302.36.00  Southern bluefin tunas ( Thunnus maccoyii ) 0  A  15 % 
0302.39.00  Other 0  A  15 % 
0302.40.00  Herrings ( Clupea harengus, Clupea pallasii ), excluding 
livers and roes  10 E  15 % 
0302.50.00  Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ), 
excluding livers and roes  10 E  15 % 
0302.61.00  Sardines ( Sardina pilchardus, Sardinops  spp.), sardinella 
(Sardinella  spp.), brisling or sprats ( Sprattus sprattus ) 0 A  15 % 
0302.62.00  Haddock ( Melanogrammus aeglefinus ) 10  E  15 %EN 1310 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0302.63.00  Coalfish ( Pollachius virens ) 10  E  15 % 
0302.64.00  Mackerel ( Scomber scombrus, Scomber australasicus, 
Scomber japonicus ) 10 E  15 % 
0302.65.00  Dogfish and other sharks  10  E  15 % 
0302.66.00  Eels ( Anguilla  spp.) 10  E  15 % 
0302.67.00  Swordfish ( Xiphias gladius ) 15  E  15 % 
0302.68.00  Toothfish (Dissostichus  spp.) 15  E  15 % 
0302.69.00  Other 15 E  15 % 
0302.70.00  Livers and roes  15  E  15 % 
03.03  FISH, FROZEN, EXCLUDING FISH FILLETS AND 
OTHER FISH MEAT OF HEADING 03.04.  
0303.11.00  Sockeye salmon (red salmon) ( Oncorhynchus nerka ) 10  E  5 % 
0303.19.00  Other 10 E  5 % 
0303.21.00  Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus 
clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, 
Oncorhynchus apache  and  Oncorhynchus chrysogaster ) 15 E  15 % 
0303.22.00  Atlantic salmon ( Salmo salar ) and Danube salmon 
(Hucho Hucho ) 10 E  5 % 
0303.29.00  Other 10 E  15 % 
0303.31.00  Halibut ( Reinhardtius hippoglossoides, Hippoglossus hippog ­
lossus, Hippoglossus stenolepis ) 10 E  15 % 
0303.32.00  Plaice ( Pleuronectes platessa ) 10  E  15 % 
0303.33.00  Sole ( Solea  spp.) 10  E  15 % 
0303.39.00  Other 10 E  15 % 
0303.41.00  Albacore or longfinned tunas ( Thunnus alalunga ) 0  A  15 % 
0303.42.00  Yellowfin tunas ( Thunnus albacares ) 0  A  15 % 
0303.43.00  Skipjack or stripe-bellied bonito  0  A  15 % 
0303.44.00  Bigeye tunas ( Thunnus obesus ) 0  A  15 % 
0303.45.00  Bluefin tunas ( Thunnus thynnus ) 0  A  15 % 
0303.46.00  Southern bluefin tunas ( Thunnus maccoyii ) 0  A  15 % 
0303.49.00  Other 0  A  15 % 
0303.51.00  Herrings ( Clupea harengus, Clupea pallasii ) 10  E  10 %EN 15.12.2012 Official Journal of the European Union 1311
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0303.52.00  Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) 10  E  15 % 
0303.61.00  Swordfish ( Xiphias gladius ) 10  E  15 % 
0303.62.00  Toothfish (Dissostichus  spp.) 10  E  15 % 
0303.71.00  Sardines ( Sardina pilchardus, Sardinops  spp.), sardinella 
(Sardinella  spp.), brisling or sprats ( Sprattus sprattus ) 0 A  15 % 
0303.72.00  Haddock ( Melanogrammus aeglefinus ) 10  E  15 % 
0303.73.00  Coalfish ( Pollachius virens ) 10  E  15 % 
0303.74.00  Mackerel ( Scomber scombrus, Scomber australasicus, 
Scomber japonicus ) 0 A  10 % 
0303.75.00  Dogfish and other sharks  10  E  15 % 
0303.76.00  Eels ( Anguilla  spp.) 10  E  15 % 
0303.77.00  Sea bass ( Dicentrarchus labrax, Dicentrarchus punctatus ) 15  E  15 % 
0303.78.00  Hake ( Merluccius  spp.,  Urophycis  spp.):  10  E  8 % 
0303.79.00  Other 10 E  15 % 
0303.80.00  Livers and roes  15  E  15 % 
03.04  FISH FILLETS AND OTHER FISH MEAT (WHETHER 
OR NOT MINCED), FRESH, CHILLED OR FROZEN.  
0304.11.00  Swordfish ( Xiphias gladius ) 15  G  15 % 
0304.12.00  Toothfish (Dissostichus  spp.) 15  E  15 % 
0304.19.00  Other 15 G  15 % 
0304.21.00  Swordfish ( Xiphias gladius ) 15  G  15 % 
0304.22.00  Toothfish (Dissostichus  spp.) 15  E  15 % 
0304.29.00  Other 15 G  15 % 
0304.29.00A  Only dolphin fish ( Coryphaena hippurus  ) 15  E  15 % 
0304.91.00  Swordfish ( Xiphias gladius ) 15  G  15 % 
0304.92.00  Toothfish (Dissostichus  spp.) 15  E  15 % 
0304.99.00  Other 15 G  15 % 
03.05  FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, 
WHETHER OR NOT COOKED BEFORE OR DURING 
THE SMOKING PROCESS; FLOURS, MEALS AND 
PELLETS OF FISH, FIT FOR HUMAN CONSUMPTION.  
0305.10.00  Flours, meals and pellets of fish, fit for human 
consumption  0 A  15 %EN 1312 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0305.20.00  Livers and roes, dried, smoked, salted or in brine  10  E  15 % 
0305.30.10  Cod 15  E  10 % 
0305.30.90  Other 15 E  10 % 
0305.41.00  Pacific salmon ( Oncorhynchus nerka, Oncorhynchus 
gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, 
Oncorhynchus kisutch, Oncorhynchus masou and  Oncor­
hynchus rhodurus ), Atlantic salmon ( Salmo salar ) and 
Danube salmon ( Hucho hucho ) 15 E  5 % 
0305.42.00  Herrings ( Clupea harengus, Clupea pallasii ) 15  E  15 % 
0305.49  Other: 
0305.49.10  Cod 15  E  10 % 
0305.49.90  Other 15 E  10 % 
0305.51.00  Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) 15  E  5 % 
0305.59.00  Other 15 E  5 % 
0305.61.00  Herrings ( Clupea harengus, Clupea pallasii ) 15  E  10 % 
0305.62.00  Cod ( Gadus morhua, Gadus ogac, Gadus macrocephalus ) 15  E  5 % 
0305.63.00  Anchovies ( Engraulis  spp.) 15  E  15 % 
0305.69.00  Other 15 E  5 % 
03.06  CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, 
FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN 
BRINE; CRUSTACEANS, IN SHELL, COOKED BY 
STEAMING OR BY BOILING IN WATER, WHETHER 
OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN 
BRINE; FLOURS, MEALS AND PELLETS OF CRUSTA ­
CEANS, FIT FOR HUMAN CONSUMPTION.  
0306.11.00  Rock lobster and other sea crawfish ( Palinurus spp.,  
Panulirus spp.,  Jasus spp.)  10 E  15 % 
0306.12.00  Lobsters ( Homarus spp.) 10  E  5 % 
0306.13.00  Shrimps and prawns  10  E  15 % 
0306.14.00  Crabs  10 E  15 % 
0306.19.00  Other, including flours, meals and pellets of crusta ­
ceans, fit for human consumption  10 E  15 % 
0306.21  Rock lobster and other sea crawfish ( Palinurus spp.,  
Panulirus spp.,  Jasus spp.)  
0306.21.10  Live, fresh or chilled  10  E  15 % 
0306.21.20  Dried, salted or in brine  10  E  15 %EN 15.12.2012 Official Journal of the European Union 1313
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0306.21.30  Cooked by boiling in water or by steaming, in shell  10  E  15 % 
0306.22  Lobsters ( Homarus spp.) 
0306.22.10  Live, fresh or chilled  10  E  5 % 
0306.22.20  Dried, salted or in brine  10  E  15 % 
0306.22.30  Cooked by boiling in water or by steaming, in shell  10  E  15 % 
0306.23  Shrimps and prawns:  
0306.23.11  Live, fresh or chilled  10  E  15 % 
0306.23.11A  Only fry for restocking  0  A  15 % 
0306.23.12  Dried, salted or in brine  10  E  15 % 
0306.23.13  Cooked by boiling in water or by steaming, in shell  10  E  15 % 
0306.23.91  Live, fresh or chilled  —  A  FREE  
0306.23.92  Dried, salted or in brine  10  E  15 % 
0306.23.93  Cooked by boiling in water or by steaming, in shell  10  E  15 % 
0306.24  Crabs  
0306.24.10  Live, fresh or chilled, uncooked and in shell  10  E  15 % 
0306.24.20  Dried, salted or in brine  10  E  15 % 
0306.24.30  Cooked by boiling in water or by steaming, in shell  10  E  15 % 
0306.29  Other, including flours, meals and pellets of crusta ­
ceans, fit for human consumption:  
0306.29.10  Live, fresh or chilled  10  E  15 % 
0306.29.20  Dried, salted or in brine  10  E  15 % 
0306.29.30  Cooked by boiling in water or by steaming, in shell  10  E  15 % 
0306.29.40  Flours, meals and pellets of crustaceans, fit for human 
consumption  10 E  15 % 
03.07  MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, 
FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN 
BRINE; AQUATIC INVERTEBRATES OTHER THAN 
CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, 
CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; 
FLOURS, MEALS AND PELLETS OF AQUATIC 
INVERTEBRATES OTHER THAN CRUSTACEANS, FIT 
FOR HUMAN CONSUMPTION.  
0307.10  Oysters:  
0307.10.10  Live, fresh or chilled  10  E  15 %EN 1314 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0307.10.20  Frozen  10  E  15 % 
0307.10.90  Other 10 E  15 % 
0307.21.00  Live, fresh or chilled  10  E  15 % 
0307.29  Other: 
0307.29.10  Frozen  10  E  15 % 
0307.29.90  Other 10 E  15 % 
0307.31.00  Live, fresh or chilled  10  E  15 % 
0307.39  Other: 
0307.39.10  Frozen  10  E  15 % 
0307.39.90  Other 10 E  15 % 
0307.41.00  Live, fresh or chilled  10  E  15 % 
0307.49  Other: 
0307.49.10  Frozen  10  E  15 % 
307.49.10A  Only frozen squid in containers holding more than 
3 kg  0 A  15 % 
307.49.90  Other 10 E  15 % 
0307.49.90A  Only frozen squid in containers holding more than 
3 kg  0 A  15 % 
0307.51.00  Live, fresh or chilled  10  E  15 % 
0307.59  Other: 
0307.59.10  Frozen  10  E  15 % 
0307.59.90  Other 10 E  15 % 
0307.60  Snails, other than sea snails:  
0307.60.10  Live, fresh, chilled or frozen  10  E  15 % 
0307.60.90  Other 10 E  15 % 
0307.91  Live, fresh or chilled:  
0307.91.10  Molluscs  10  E  15 % 
0307.91.21  Live 10  E  15 % 
0307.91.29  Other 10 E  15 % 
0307.91.31  Live 10  E  15 %EN 15.12.2012 Official Journal of the European Union 1315
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0307.91.39  Other 10 E  15 % 
0307.91.90  Other 10 E  15 % 
0307.99  Other: 
0307.99.11  Frozen  10  E  15 % 
0307.99.19  Other 10 E  15 % 
0307.99.20  Other aquatic invertebrates (other than crustaceans or 
molluscs)  10 E  15 % 
0307.99.30  Flours, meals and pellets of crustaceans, fit for human 
consumption  10 E  15 % 
04 Dairy produce; birds' eggs; natural honey; edible 
products of animal origin, not elsewhere specified or 
included  
04.01  MILK AND CREAM, NOT CONCENTRATED OR 
CONTAINING ADDED SUGAR OR OTHER 
SWEETENING MATTER.  
0401.10.00  Of a fat content, by weight, not exceeding 1 %  —  F  60 % 
0401.20  Of a fat content, by weight, exceeding 1 % but not 
exceeding 6 %  
0401.20.10  Long-life liquid milk in aseptic containers, not requiring 
refrigeration  — F  60 % 
0401.20.20  Long-life delactosed liquid milk in aseptic containers, 
not requiring refrigeration  — F  60 % 
0401.20.90  Other —  F  60 % 
0401.30  Of a fat content, by weight, exceeding 6 %:  
0401.30.10  Milk  —  F  20 % 
0401.30.21  For whipping —  F  30 % 
0401.30.29  Other —  F  30 % 
04.02  MILK AND CREAM, CONCENTRATED OR 
CONTAINING ADDED SUGAR OR OTHER 
SWEETENING MATTER.  
0402.10  In powder, granules or other solid forms, of a fat 
content, by weight, not exceeding 1,5 %:  
0402.10.10  Of goats  —  Q  4 % See paragraph 4 
to Appendix 1 of 
Annex I  
0402.10.91  In containers holding not more than 1 kg (for 
household use only), other than goods of heading 
0402.10.92  — Q  50 % See paragraph 4 
to Appendix 1 of 
Annex IEN 1316 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0402.10.92  For infant use, put up in packings for retail sale, 
composed of full cream milk, skimmed milk, lactose, 
lecithin, vitamins and mineral salts  — Q  50 % See paragraph 4 
to Appendix 1 of 
Annex I  
0402.10.99  Other —  Q  50 % See paragraph 4 
to Appendix 1 of 
Annex I  
0402.21  Not containing added sugar or other sweetening matter:  
0402.21.10  Of goats  —  Q  5 % See paragraph 4 
to Appendix 1 of 
Annex I  
0402.21.91  For infant use, put up in packings for retail sale, 
composed of full cream milk, lactose, lecithin, 
vitamins and mineral salts  — Q  50 % See paragraph 4 
to Appendix 1 of 
Annex I  
0402.21.99  Other —  Q  50 % See paragraph 4 
to Appendix 1 of 
Annex I  
0402.29  Other: 
0402.29.10  Of goats  —  Q  5 % See paragraph 4 
to Appendix 1 of 
Annex I  
0402.29.91  For infant use, put up in packings for retail sale, 
composed of full cream milk, lactose, lecithin, 
vitamins and mineral salts  — Q  50 % See paragraph 4 
to Appendix 1 of 
Annex I  
0402.29.99  Other —  Q  50 % See paragraph 4 
to Appendix 1 of 
Annex I  
0402.91  Not containing added sugar or other sweetening matter:  
0402.91.11  Evaporated 155  C  10 % 
0402.91.19  Other —  F  5 % 
0402.91.91  Evaporated, of a fat content not exceeding 1,5 % by 
weight  155  C  155 % 
0402.91.92  Evaporated, of a fat content exceeding 1,5 % by weight  155  C  155 % 
0402.91.99  Other —  F  155 % 
0402.99  Other: 
0402.99.11  Evaporated —  F  10 % 
0402.99.19  Other —  F  5 % 
0402.99.91  Evaporated, of a fat content not exceeding 1,5 % by 
weight  — F  155 % 
0402.99.92  Evaporated, of a fat content exceeding 1,5 % by weight  —  F  155 % 
0402.99.93  Condensed milk  —  F  155 %EN 15.12.2012 Official Journal of the European Union 1317
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0402.99.99  Other —  F  155 % 
04.03  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.  
0403.10.10  Not concentrated or containing added sugar or other 
sweetening matter or flavoured or containing added 
fruits, nuts or cocoa  — F  15 % 
0403.10.21  Of a fat content, by weight, not exceeding 1,5 % 
(skimmed)  — F  15 % 
0403.10.22  Of a fat content, by weight, exceeding 1,5 %  —  F  30 % 
0403.10.31  Less than 50 % by weight  —  F  15 % 
0403.10.32  50 % or more by weight  —  F  10 % 
0403.10.91  Liquid yogurt, whether or not containing cocoa  —  F  15 % 
0403.10.99  Other —  F  15 % 
0403.90  Other: 
0403.90.11  Cream  —  F  30 % 
0403.90.12  Buttermilk  —  F  20 % 
0403.90.13  Curd  —  F  30 % 
0403.90.19  Other —  F  30 % 
0403.90.21  In powder, granules or other solid forms, in containers 
holding not more than 1 kg (for household use only), 
of a fat content, by weight, not exceeding 1,5 %  — F  30 % 
0403.90.22  In powder, granules or other solid forms, in containers 
holding more than 1 kg, of a fat content, by weight, 
not exceeding 1,5 %  — F  50 % 
0403.90.23  In powder, granules or other solid forms, of a fat 
content, by weight, exceeding 1,5 %  — F  50 % 
0403.90.24  Buttermilk  —  F  30 % 
0403.90.29  Other —  F  30 % 
0403.90.31  In powder, granules or other solid forms  —  F  5 % 
0403.90.39  Other —  F  30 % 
0403.90.41  Less than 50 % by weight  —  F  22,50 % 
0403.90.42  50 % or more by weight  —  F  10 %EN 1318 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0403.90.90  Other —  F  120 % 
04.04  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.  
0404.10  Whey and modified whey, whether or not concentrated 
or containing added sugar or other sweetening matter:  
0404.10.11  In powder, granules or other solid forms, whether or 
not containing added sugar or other sweetening matter  0 A  5 % 
0404.10.19  Other 0  A  30 % 
0404.10.91  Not concentrated or containing added sugar or other 
sweetening matter  0 A  30 % 
0404.10.99  Other 0  A  30 % 
0404.90  Other: 
0404.90.11  Products consisting of natural milk constituents, manu ­
factured specially for rearing animals  10 Q  5 % See paragraph 5 
of Appendix 1 to 
Annex I  
0404.90.19  Other 10 Q  120 % See paragraph 5 
of Appendix 1 to 
Annex I  
0404.90.21  Products consisting of natural milk constituents, manu ­
factured specially for rearing animals  10 Q  5 % See paragraph 5 
of Appendix 1 to 
Annex I  
0404.90.29  Other 10 Q  30 % See paragraph 5 
of Appendix 1 to 
Annex I  
0404.90.91  Products consisting of natural milk constituents, manu ­
factured specially for rearing animals  10 Q  5 % See paragraph 5 
of Appendix 1 to 
Annex I  
0404.90.99  Other 10 Q  120 % See paragraph 5 
of Appendix 1 to 
Annex I  
04.05  BUTTER AND OTHER FATS AND OILS DERIVED 
FROM MILK; DAIRY SPREADS.  
0405.10.00  Butter  —  F  15 % 
0405.20  Dairy spreads:  
0405.20.10  Of a milkfat content by weight of 75 % or more  —  F  15 % 
0405.20.90  Other —  F  10 % 
0405.90  Other:EN 15.12.2012 Official Journal of the European Union 1319
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0405.90.10  Butter oil  —  F  FREE  
0405.90.90  Other —  F  15 % 
04.06  CHEESE AND CURD.  
0406.10  Fresh (unripened or uncured) cheese, including whey 
cheese and curd:  
0406.10.10  Mozzarella —  F  30 % 
0406.10.90  Other —  F  30 % 
0406.20  Grated or powdered cheese, of all kinds:  
0406.20.10  For industrial use  —  Q  30 % See paragraph 6 
of Appendix 1 to 
Annex I  
0406.20.10A  Only Cheddar type, dried  0  A  30 % 
0406.20.90  Other —  Q  30 % See paragraph 6 
of Appendix 1 to 
Annex I  
0406.20.90A  Only Cheddar type, dried  0  A  30 % 
0406.30.00  Processed cheese, not grated or powdered  —  Q  30 % See paragraph 6 
of Appendix 1 to 
Annex I  
0406.40.00  Blue-veined cheese and other cheese containing veins 
produced by  Penicillium roqueforti  15 E  15 % 
0406.90  Other cheese: 
0406.90.11  For industrial use, whole, in containers holding 20 kg 
or more  — Q  30 % See paragraph 6 
of Appendix 1 to 
Annex I  
0406.90.19  Other —  Q  30 % See paragraph 6 
of Appendix 1 to 
Annex I  
0406.90.20  Muenster  —  Q  15 % See paragraph 6 
of Appendix 1 to 
Annex I  
0406.90.90  Other —  Q  20 % See paragraph 6 
of Appendix 1 to 
Annex I  
04.07  BIRDS' EGGS, IN SHELL, FRESH, PRESERVED OR 
COOKED.  
0407.00.10  For hatching  0  A  5 % 
0407.00.20  For human consumption  —  F  15 % 
0407.00.20A  Only ostrich eggs  10 C  15 %EN 1320 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0407.00.90  Other —  F  15 % 
0407.00.90A  Only ostrich eggs  10  C  15 % 
0408.11.00  Dried  —  F  15 % 
0408.19.00  Other —  F  15 % 
0408.91.00  Dried  —  F  15 % 
0408.99.00  Other —  F  15 % 
0409.00.00  NATURAL HONEY. —  F  15 % 
0410.00.11  In shell  15  E  15 % 
0410.00.19  Other 15 E  15 % 
0410.00.90  Other 15 E  15 % 
05 Other products of animal origin, not elsewhere 
specified or included  
0501.00.00  HUMAN HAIR, UNWORKED, WHETHER OR NOT 
WASHED; WASTE OF HUMAN HAIR.  5 A  15 % 
05.02  PIGS', HOGS' OR BOARS' BRISTLES AND HAIR; 
BADGER HAIR AND OTHER BRUSH-MAKING HAIR; 
WASTE OF SUCH BRISTLES AND HAIR.  
0502.10.00  Pigs', hogs' or boars' bristles and hair and waste thereof  0  A  15 % 
0502.90.00  Other 5  A  15 % 
05.04  GUTS, BLADDERS AND STOMACHS OF ANIMALS 
(OTHER THAN FISH), WHOLE AND PIECES 
THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN 
BRINE, DRIED OR SMOKED.  
0504.00.10  Sausage casings  15  E  FREE  
0504.00.20  Stomachs and bladders, edible  15  E  15 % 
0504.00.90  Other 15 E  15 % 
05.05  SKINS AND OTHER PARTS OF BIRDS, WITH THEIR 
FEATHERS OR DOWN, FEATHERS AND PARTS OF 
FEATHERS (WHETHER OR NOT CUT TO SHAPE), 
UNWORKED OR SIMPLY CLEANED, DISINFECTED 
OR TREATED FOR PRESERVATION; POWDER AND 
WASTE OF FEATHERS OR PARTS OF FEATHERS.  
0505.10.00  Feathers of a kind used for stuffing; down  15  E  15 % 
0505.90  Other: 
0505.90.10  Skins and other parts of birds, with their feathers and 
down 15 C  15 % 
0505.90.20  Ornamental feathers  15  C  15 %EN 15.12.2012 Official Journal of the European Union 1321
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0505.90.90  Other 15 C  15 % 
05.06  BONES AND HORN-CORES, UNWORKED, 
DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO 
SHAPE), TREATED WITH ACID OR DEGELATINISED; 
POWDER AND WASTE OF THESE PRODUCTS.  
0506.10  Ossein and bones treated with acid  
0506.10.10  Whalebone 5  A  10 % 
0506.10.90  Other 5  A  15 % 
0506.90  Other: 
0506.90.10  Whalebone 15  C  10 % 
0506.90.90  Other 15 C  15 % 
05.07  IVORY, TORTOISE-SHELL, 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.  
0507.10.00  Ivory; ivory powder and waste  5  A  10 % 
0507.90.10  Horns  5  A  15 % 
0507.90.20  Whalebone hair 5  A  10 % 
0507.90.30  Horn-cores  5  A  15 % 
0507.90.40  Tortoiseshell  5  A  15 % 
0507.90.90  Other 5  A  15 % 
05.08  CORAL AND SIMILAR MATERIALS, UNWORKED OR 
SIMPLY PREPARED BUT NOT OTHERWISE WORKED; 
SHELLS OF MOLLUSCS, CRUSTACEANS, OR ECHI ­
NODERMS AND CUTTLE-BONE, UNWORKED OR 
SIMPLY PREPARED BUT NOT CUT TO SHAPE, 
POWDER AND WASTE THEREOF.  
0508.00.10  Coral 5  A  10 % 
0508.00.20  Mother-of-pearl 5  A  15 % 
0508.00.30  Cuttlefish bones  5  A  10 % 
0508.00.90  Other 5  A  15 % 
05.10  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 PREPARED.  
0510.00.10  Ambergris, castoreum, civet and musk; cantharides  0  A  10 %EN 1322 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0510.00.20  Testicles  0  A  15 % 
0510.00.90  Other 0  A  15 % 
05.11  PRODUCTS OF ANIMAL ORIGIN NOT ELSEWHERE 
SPECIFIED OR INCLUDED; DEAD ANIMALS OF 
CHAPTER 1 OR 3, UNFIT FOR HUMAN CONSUMP ­
TION.  
0511.10.00  Bovine semen  0  A  FREE  
0511.91  Products of fish or crustaceans, molluscs or other 
aquatic invertebrates; dead animals of Chapter 3:  
0511.91.10  Fish scales and waste thereof  5  A  15 % 
0511.91.90  Other —  A  15 % 
0511.99  Other: 
0511.99.10  Cochineal, raw or simply prepared  5  A  10 % 
0511.99.20  Eggs and roes  5  A  FREE  
0511.99.30  Animal embryos and semen  5  A  FREE  
0511.99.40  Horsehair and horsehair waste, whether or not put up 
as a layer with or without supporting material  5 A  10 % 
0511.99.50  Natural sponges of animal origin  5  A  15 % 
0511.99.90  Other —  A  FREE  
06 Live trees and other plants  
06.01  BULBS, TUBERS, TUBEROUS ROOTS, CORMS, 
CROWNS AND RHIZOMES, DORMANT, IN 
GROWTH OR IN FLOWER; CHICORY PLANTS AND 
ROOTS, OTHER THAN ROOTS OF HEADING 12.12.  
0601.10.00  Bulbs, tubers, tuberous roots, corms, crowns and 
rhizomes, dormant  0 A  FREE  
0601.20.00  Bulbs, tubers, tuberous roots, corms, crowns and 
rhizomes, in growth or in flower; chicory plants and 
roots  0 A  FREE  
06.02  OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), 
CUTTINGS AND SLIPS; MUSHROOM SPAWN.  
0602.10.00  Unrooted cuttings and slips  0  A  FREE  
0602.20.00  Trees, shrubs and bushes, grafted or not, of kinds which 
bear edible fruit or nuts  — A  FREE  
0602.30.00  Rhododendrons and azaleas, grafted or not  0  A  FREE  
0602.40.00  Roses, grafted or not  0  A  FREE  
602.90  Other:EN 15.12.2012 Official Journal of the European Union 1323
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0602.90.10  Mushroom spawn  0  A  FREE  
0602.90.90  Other —  A  FREE  
06.03  CUT FLOWERS AND FLOWER BUDS OF A KIND 
SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL 
PURPOSES, FRESH, DRIED, DYED, BLEACHED, 
IMPREGNATED OR OTHERWISE PREPARED.  
0603.11.00  Roses 15  A  15 % 
0603.12.00  Carnations  15  A  15 % 
0603.13.00  Orchids 15  A  15 % 
0603.14.00  Chrysanthemums  15  A  15 % 
0603.19.00  Other 15 E  15 % 
0603.19.00A  Only ginger lilies, bird-of-paradise flowers, calla lilies, 
lilies, sysofilia, gerberas, statice, astromerias, agapanthus, 
gladioli, anthurium and heliconias  15 A  15 % 
0603.90.00  Other 15 A  15 % 
06.04  FOLIAGE, BRANCHES AND OTHER PARTS OF 
PLANTS, WITHOUT FLOWERS OR FLOWER BUDS, 
AND GRASSES, MOSSES AND LICHENS, OF A KIND 
SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL 
PURPOSES, FRESH, DRIED, DYED, BLEACHED, 
IMPREGNATED OR OTHERWISE PREPARED.  
0604.10.00  Mosses and lichens  15  E  15 % 
0604.91  Fresh: 
0604.91.10  Christmas trees  15  A  5 % 
0604.91.90  Other 15 A  15 % 
0604.91.90A  Only arrangements  15  E  15 % 
0604.99.00  Other 15 E  15 % 
07 Edible vegetables and certain roots and tubers  
07.01  POTATOES, FRESH OR CHILLED.  
0701.10.00  For sowing  0  A  FREE  
0701.90.00  Other —  F  81 % 
0702.00.00  TOMATOES, FRESH OR CHILLED —  F  15 % 
07.03  ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER 
ALLIACEOUS VEGETABLES (WILD OR OTHERWISE), 
FRESH OR CHILLED.  
0703.10.00  Onions and shallots  —  F  72 %EN 1324 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0703.20.00  Garlic  15  E  10 % 
0703.90.00  Leeks and other alliaceous vegetables  15  E  15 % 
07.04  CABBAGE, CAULIFLOWERS, KOHLRABI, KALE AND 
SIMILAR EDIBLE  BRASSICAS , FRESH OR CHILLED.  
0704.10  Cauliflowers and headed broccoli:  
0704.10.10  Cauliflowers  15  E  15 % 
0704.10.20  Headed broccoli  15  E  15 % 
0704.20.00  Brussels sprouts  15  E  15 % 
0704.90  Other: 
0704.90.10  Savoy cabbage  30  E  30 % 
0704.90.90  Other 30 E  15 % 
07.05  LETTUCE ( LACTUCA SATIVA ) AND CHICORY 
(CICHORIUM SPP.), FRESH OR CHILLED.  
0705.11.00  Cabbage lettuce (head lettuce)  15  A  15 % 
0705.19.00  Other 15 A  30 % 
0705.21.00  Witloof chicory ( Cichorium intybus  var. foliosum ) 15  E  15 % 
0705.29.00  Other 15 A  15 % 
07.06  CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, 
CELERIAC, RADISHES AND SIMILAR EDIBLE 
ROOTS, FRESH OR CHILLED.  
0706.10  Carrots and turnips:  
0706.10.10  Carrots  15  E  30 % 
0706.10.20  Turnips  15  E  15 % 
0706.90  Other: 
0706.90.91  Salad beetroot  15  E  15 % 
0706.90.99  Other 15 E  15 % 
0707.00.00  CUCUMBERS AND GHERKINS, FRESH OR CHILLED.  15  E  15 % 
07.08  LEGUMINOUS VEGETABLES (WILD OR OTHERWISE), 
SHELLED OR UNSHELLED, FRESH OR CHILLED.  
0708.10.00  Peas ( Pisum sativum ) 15  E  15 % 
0708.20.00  Beans ( Vigna spp.,  Phaseolus spp.) 15  E  15 % 
0708.90.00  Other 15 E  15 %EN 15.12.2012 Official Journal of the European Union 1325
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
07.09  OTHER VEGETABLES, WILD OR OTHERWISE, FRESH 
OR CHILLED.  
0709.20.00  Asparagus  15  E  15 % 
0709.30.00  Aubergines  15  E  15 % 
0709.40.00  Celery, other than celeriac  15  E  30 % 
0709.51.00  Mushrooms of the genus  Agaricus  15 E  15 % 
0709.59.00  Other 15 E  15 % 
0709.60.00  Fruits of the genus  Capsicum  or of the genus  Pimenta 15  E  15 % 
0709.60.00A  Only sweet peppers  15 E1  15 % 
0709.70.00  Spinach, New Zealand spinach and orache spinach 
(garden spinach)  15 E  15 % 
0709.90  Other: 
0709.90.10  Olives and capers  15  E  10 % 
0709.90.20  Sweet corn ( Zea mays var. saccharata ) 15  E  15 % 
0709.90.90  Other 15 E  15 % 
07.10  VEGETABLES, WILD OR OTHERWISE, UNCOOKED 
OR COOKED BY STEAMING OR BOILING IN 
WATER, FROZEN.  
0710.10.00  Potatoes  —  F  30 % 
0710.21.00  Peas ( Pisum sativum ) 15  E  15 % 
0710.22.00  Beans ( Vigna spp.,  Phaseolus spp.):  15  E  15 % 
0710.29  Other: 
0710.29.10  Green broad beans  15  E  15 % 
0710.29.90  Other 15 E  15 % 
0710.30.00  Spinach, New Zealand spinach and orache spinach 
(garden spinach)  15 E  15 % 
0710.40  Sweet corn:  
0710.40.10  Corn on the cob  15  E  15 % 
0710.40.20  In kernels  15  E  15 % 
0710.80  Other vegetables:  
0710.80.10  Olives 15  E  10 % 
0710.80.20  Capers 15  E  10 %EN 1326 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0710.80.30  Onions  15  E  15 % 
0710.80.40  Fungi, mushrooms and truffles  15  E  15 % 
0710.80.50  Garlic  15  E  10 % 
0710.80.60  Tomatoes 15  E  15 % 
0710.80.91  Celery  15  E  15 % 
0710.80.92  Lettuces  15  E  15 % 
0710.80.93  Cabbage (Savoy cabbage or common cabbage)  15  E  15 % 
0710.80.94  Carrots  15  E  15 % 
0710.80.95  Beetroot 15  E  15 % 
0710.80.96  Headed broccoli.  15 E  15 % 
0710.80.97  Cauliflower  15  E  15 % 
0710.80.98  Brussels sprouts  15  E  15 % 
0710.80.99  Other 15 E  15 % 
0710.90.00  Mixtures of vegetables  15 E  15 % 
07.11  VEGETABLES, WILD OR OTHERWISE, 
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.  
0711.20.00  Olives 0  A  10 % 
0711.40.00  Cucumbers and gherkins  15  E  FREE  
0711.51.00  Mushrooms of the genus  Agaricus  0  A  15 % 
0711.59.00  Other 0  A  15 % 
0711.90  Other vegetables; mixtures of vegetables:  
0711.90.11  Onions  —  F  15 % 
0711.90.12  Tomatoes 15  D  15 % 
0711.90.13  Garlic  15  D  15 % 
0711.90.14  Celery  15  D  15 % 
0711.90.15  Capers 0  A  10 % 
0711.90.19  Other 15 D  FREE  
0711.90.90  Other 15 D  FREEEN 15.12.2012 Official Journal of the European Union 1327
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
07.12  DRIED VEGETABLES, WILD OR OTHERWISE, 
WHOLE, CUT, SLICED, BROKEN OR IN POWDER, 
BUT NOT FURTHER PREPARED.  
0712.20.00  Onions  —  A  FREE  
0712.31.00  Mushrooms of the genus  Agaricus  5  E  FREE  
0712.32.00  Wood ears ( Auricularia  spp.) 5  E  FREE  
0712.33.00  Jelly fungi ( Tremella  spp.) 5  E  FREE  
0712.39.00  Other 5  E  FREE  
0712.90  Other vegetables; mixtures of vegetables:  
0712.90.10  Tomatoes 15  E  15 % 
0712.90.20  Powdered garlic  15  E  10 % 
0712.90.30  Potatoes, whether or not cut or sliced but not further 
prepared 15 E  10 % 
0712.90.90  Other 15 E  FREE  
07.13  DRIED LEGUMINOUS VEGETABLES, WILD OR 
OTHERWISE, SHELLED, WHETHER OR NOT 
SKINNED OR SPLIT.  
0713.10  Peas ( Pisum sativum ): 
0713.10.10  For sowing  0  A  FREE  
0713.10.90  Other 15 E  FREE  
0713.20  Chickpeas (garbanzos):  
0713.20.10  For sowing  10  E  FREE  
0713.20.90  Other 10 E  15 % 
0713.31  Beans of the species  Vigna mungo (L.) Hepper or  Vigna 
radiata  (L.) 
0713.31.10  For sowing  15  E  FREE  
0713.31.20  Pink or pinto beans  15  E  15 % 
0713.31.90  Other 15 E  15 % 
0713.32  Small red (Adzuki) Beans ( Phaseolus  or Vigna angularis ) 
0713.32.10  For sowing  —  F  FREE  
0713.32.20  Pink or pinto beans  —  F  15 % 
0713.32.90  Other —  F  15 %EN 1328 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0713.33  Kidney beans, including white pea beans ( Phaseolus 
vulgaris ) 
0713.33.10  For sowing  —  A  FREE  
0713.33.20  Pink or pinto beans  —  F  15 % 
0713.33.30  Red beans  —  F  15 % 
0713.33.90  Other —  F  15 % 
0713.39  Other: 
0713.39.10  For sowing  —  A  FREE  
0713.39.90  Other 15 E  15 % 
0713.39.90A  Only runner beans ( Phaseolus coccinius ) and lima beans 
(Phaseolus lunatus ) — F  15 % 
0713.40  Lentils:  
0713.40.10  For sowing  15  E  FREE  
0713.40.90  Other 15 E  15 % 
0713.50  Broad beans ( Vicia faba  var. major ) and horse beans 
(Vicia faba  var. equina and  Vicia faba  var. minor ): 
0713.50.10  For sowing  15  E  FREE  
0713.50.20  Small broad beans  15  E  15 % 
0713.50.90  Other 15 E  5 % 
0713.90  Other: 
0713.90.10  For sowing  15  E  FREE  
0713.90.90  Other 15 E  15 % 
07.14  MANIOC (CASSAVA), ARROWROOT, SALEP, 
JERUSALEM ARTICHOKES, SWEET POTATOES, 
SWEET POTATOES AND SIMILAR ROOTS AND 
TUBERS WITH HIGH STARCH OR INULIN 
CONTENT, FRESH, CHILLED, FROZEN OR DRIED, 
WHETHER OR NOT SLICED OR IN THE FORM OF 
PELLETS; SAGO PITH.  
0714.10.00  Manioc (cassava)  15  A  15 % 
0714.20.00  Sweet potatoes  15  A  15 % 
0714.90  Other: 
0714.90.10  Yams  15 A  15 % 
0714.90.90  Other 15 A  15 %EN 15.12.2012 Official Journal of the European Union 1329
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
08 Edible fruit and nuts; peel of citrus fruit or melons  
08.01  COCONUTS, BRAZIL NUTS AND CASHEW NUTS, 
FRESH OR DRIED, WHETHER OR NOT SHELLED 
OR PEELED.  
0801.11.00  Dried  10  E  15 % 
0801.19  Other: 
0801.19.10  Shredded  15  E  15 % 
0801.19.90  Other 15 E  15 % 
0801.21  In shell:  
0801.21.10  Fresh 15  E  15 % 
0801.21.20  Dried  15  E  10 % 
0801.22  Shelled: 
0801.22.10  Fresh 15  E  15 % 
0801.22.20  Dried  15  E  10 % 
0801.31  In shell:  
0801.31.10  Fresh 15  E  10 % 
0801.31.20  Dried  15  E  10 % 
0801.32  Shelled: 
0801.32.10  Fresh 15  E  10 % 
0801.32.20  Dried  15  E  10 % 
08.02  OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT 
SHELLED OR PEELED.  
0802.11.00  In shell  0  A  10 % 
0802.12.00  Shelled  0  A  2 % 
0802.21.00  In shell  0  A  10 % 
0802.22.00  Shelled  0  A  10 % 
0802.31.00  In shell  15  E  5 % 
0802.32.00  Shelled  15  E  FREE  
0802.40  Chestnuts ( Castanea  spp.) 
0802.40.10  In shell  15  E  15 % 
0802.40.20  Shelled  15  E  10 %EN 1330 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0802.50  Pistachios:  
0802.50.10  In shell  0  A  2 % 
0802.50.20  Shelled  0  A  2 % 
0802.60  Macadamia nuts  
0802.60.10  In shell  15  E  10 % 
0802.60.90  Shelled  15  E  10 % 
0802.90  Other: 
0802.90.10  In shell  15  E  10 % 
0802.90.20  Shelled  15  E  10 % 
08.03  BANANAS, INCLUDING PLANTAINS, FRESH OR 
DRIED.  
0803.00.11  Fresh 15  E  15 % 
0803.00.12  Dried  15  E  10 % 
0803.00.21  Fresh 15  A  15 % 
0803.00.22  Dried  15  E  15 % 
08.04  DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, 
MANGOES AND MANGOSTEENS, FRESH OR DRIED.  
0804.10  Dates:  
0804.10.10  Fresh 15  E  15 % 
0804.10.20  Dried  15  E  10 % 
0804.20  Figs:  
0804.20.10  Fresh 15  E  10 % 
0804.20.20  Dried  15  E  10 % 
0804.30  Pineapples: 
0804.30.10  Fresh 15  E  15 % 
0804.30.20  Dried  15  E  15 % 
0804.40  Avocados: 
0804.40.10  Fresh 15  E  15 % 
0804.40.20  Dried  15  E  15 % 
0804.50  Guavas, mangoes and mangosteens:EN 15.12.2012 Official Journal of the European Union 1331
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0804.50.10  Fresh 15  E  15 % 
0804.50.20  Dried  15  E  10 % 
08.05  CITRUS FRUIT, FRESH OR DRIED.  
0805.10  Oranges:  
0805.10.10  Fresh 15  E  15 % 
0805.10.20  Dried  15  E  15 % 
0805.20  Mandarins (including tangerines and satsumas); clemen ­
tines, wilkings and similar citrus hybrids:  
0805.20.10  Fresh 15  E  15 % 
0805.20.20  Dried  15  E  15 % 
0805.40.10  Fresh 15  E  15 % 
0805.40.20  Dried  15  E  10 % 
0805.50  Lemons ( Citrus limon, Citrus limonum ) and limes ( Citrus 
aurantifolia, Citrus latifolia ) 
0805.50.10  Fresh 15  E  15 % 
0805.50.20  Dried  15  E  10 % 
0805.90  Other: 
0805.90.10  Fresh 15  E  15 % 
0805.90.20  Dried  15  E  15 % 
08.06  GRAPES, FRESH OR DRIED.  
0806.10.00  Fresh 15  A  FREE  
0806.20.00  Dried, including raisins  0  A  2 % 
08.07  MELONS (INCLUDING WATERMELONS) AND 
PAPAWS (PAPAYAS), FRESH.  
0807.11.00  Watermelons  15  E  15 % 
0807.19.00  Other 15 A  15 % 
0807.20.00  Papayas 15  E  15 % 
08.08  APPLES, PEARS AND QUINCES, FRESH.  
0808.10.00  Apples 25  A  2 % 
0808.20  Pears and quinces  
0808.20.10  Pears  15  C  5 %EN 1332 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0808.20.20  Quinces  15  E  15 % 
08.09  APRICOTS, CHERRIES, PEACHES (INCLUDING 
NECTARINES), PLUMS AND SLOES, FRESH.  
0809.10.00  Apricots  15  E  10 % 
0809.20.00  Cherries  15  E  1 % 
0809.30.00  Peaches, including nectarines  15  D  2 % 
0809.40.00  Plums and sloes  15  H  FREE  
08.10  OTHER FRUIT, FRESH. 
0810.10.00  Strawberries  15  E  15 % 
0810.20  Raspberries, blackberries, mulberries and loganberries:  
0810.20.10  Raspberries  15  E  15 % 
0810.20.90  Other 15 E  15 % 
0810.40.00  Cranberries, bilberries and other fruits of the genus  
Vaccinium  15 E  15 % 
0810.50.00  Kiwifruit  15  E  15 % 
0810.60.00  Durians  15  E  10 % 
0810.90  Other: 
0810.90.10  Tropical  15  E  15 % 
0810.90.21  Black-, white- or redcurrants and gooseberries  15  E  15 % 
0810.90.29  Other 15 E  10 % 
08.11  FRUIT AND NUTS, UNCOOKED OR COOKED BY 
STEAMING OR BOILING IN WATER, FROZEN, 
WHETHER OR NOT CONTAINING ADDED SUGAR 
OR OTHER SWEETENING MATTER.  
0811.10.00  Strawberries  15  E  15 % 
0811.20  Raspberries, blackberries, mulberries, loganberries, 
black-, white- or redcurrants and gooseberries:  
0811.20.10  Containing added sugar or other sweetening matter  15  E  FREE  
0811.20.90  Other 15 E  15 % 
0811.90  Other: 
0811.90.11  Tropical  15  E  15 % 
0811.90.19  Other 15 E  10 % 
0811.90.21  Tropical  15  E  15 %EN 15.12.2012 Official Journal of the European Union 1333
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0811.90.29  Other 15 E  10 % 
08.12  FRUIT AND NUTS, 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.  
0812.10.00  Cherries  —  A  FREE  
0812.90  Other: 
0812.90.11  Strawberries  15  E  15 % 
0812.90.19  Other 15 E  10 % 
0812.90.20  Tropical  15  E  15 % 
08.13  FRUIT, DRIED, OTHER THAN THAT OF HEADINGS 
08.01 TO 08.06; MIXTURES OF DRIED FRUITS AND 
NUTS OF THIS CHAPTER.  
0813.10.00  Apricots  15  E  10 % 
0813.20.00  Plums  15  E  5 % 
0813.30.00  Apples 15  E  10 % 
0813.40.00  Other fruits  15  E  10 % 
0813.50  Mixtures of nuts or dried fruits of this Chapter  
0813.50.11  Of nuts  15  E  5 % 
0813.50.19  Other 15 E  5 % 
0813.50.21  In shell  15  E  5 % 
0813.50.29  Shelled  15  E  5 % 
0813.50.90  Other 15 E  5 % 
0814.00.00  PEEL OF CITRUS FRUIT OR MELONS (INCLUDING 
WATERMELONS), FRESH, FROZEN, DRIED OR 
PROVISIONALLY PRESERVED IN BRINE, IN 
SULPHUR WATER OR IN OTHER PRESERVATIVE 
SOLUTIONS.  15 E  15 % 
09 Coffee, tea, mate and spices  
09.01  COFFEE, WHETHER OR NOT ROASTED OR 
DECAFFEINATED; COFFEE HUSKS AND SKINS; 
COFFEE SUBSTITUTES CONTAINING COFFEE IN 
ANY PROPORTION.  
0901.11.00  Not decaffeinated  30  A  30 % 
0901.12.00  Decaffeinated  30 A  30 % 
0901.21.00  Not decaffeinated  54  A  54 %EN 1334 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0901.22.00  Decaffeinated  54 A  54 % 
0901.90  Other: 
0901.90.10  Coffee husks and skins  30  A  30 % 
0901.90.20  Coffee substitutes containing coffee  30  A  30 % 
09.02  TEA, WHETHER OR NOT FLAVOURED. 
0902.10.00  Green tea (not fermented) in immediate packings of a 
content not exceeding 3 kg  15 E  15 % 
0902.20.00  Other green tea (not fermented)  15 E  FREE  
0902.30.00  Black tea (fermented) and partly fermented tea, in 
immediate packings of a content not exceeding 3 kg  15 E  15 % 
0902.40.00  Other black tea (fermented) and other partly fermented 
tea 15 E  15 % 
0903.00.00  MATÉ. 15  E  15 % 
09.04  PEPPER OF THE GENUS  PIPER , DRIED OR CRUSHED 
OR GROUND FRUITS OF THE GENUS  CAPSICUM OR 
OF THE GENUS  PIMENTA. 
0904.11.00  Neither crushed nor ground  10  E  FREE  
0904.12.00  Crushed or ground  5  E  10 % 
0904.20.00  Fruits of the genus  Capsicum or of the genus  Pimenta , 
dried or crushed or ground  10 E  10 % 
0904.20.00A  Only crushed or ground  5  E  10 % 
0905.00.00  VANILLA  10  E  FREE  
09.06  CINNAMON AND CINNAMON-TREE FLOWERS. 
0906.11.00  Cinnamon ( Cinnamomum zeylanicum Blume) 10  E  FREE  
0906.19.00  Other 10 E  FREE  
0906.20.00  Crushed or ground  10  E  15 % 
09.07  CLOVES (WHOLE FRUIT, CLOVES AND STEMS).  
0907.00.10  Neither crushed nor ground  10  E  FREE  
0907.00.20  Crushed or ground  10  E  15 % 
09.08  NUTMEG, MACE AND CARDAMOMS. 
0908.10  Nutmeg:  
0908.10.10  Neither crushed nor ground  10  E  FREE  
0908.10.20  Crushed or ground  10  E  15 %EN 15.12.2012 Official Journal of the European Union 1335
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0908.20  Mace: 
0908.20.10  Neither crushed nor ground  10  E  FREE  
0908.20.20  Crushed or ground  10  E  15 % 
0908.30  Cardamoms:  
0908.30.10  Neither crushed nor ground  —  A  FREE  
0908.30.20  Crushed or ground  15  E  15 % 
0908.30.20A  Only grape cardamoms  10  E  15 % 
09.09  SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, 
CUMIN OR CARAWAY; JUNIPER BERRIES.  
0909.10  Seeds of anise or badian  
0909.10.10  Neither crushed nor ground  10  E  10 % 
0909.10.20  Crushed or ground  10  E  15 % 
0909.20  Seeds of coriander:  
0909.20.10  Neither crushed nor ground  10  E  10 % 
0909.20.20  Crushed or ground  10  E  15 % 
0909.30  Seeds of cumin:  
0909.30.10  Neither crushed nor ground  5  E  FREE  
0909.30.20  Crushed or ground  5  E  FREE  
0909.40  Seeds of caraway:  
0909.40.10  Neither crushed nor ground  10  E  FREE  
0909.40.20  Crushed or ground  10  E  15 % 
0909.50  Seeds of fennel; juniper berries:  
0909.50.10  Neither crushed nor ground  10  E  FREE  
0909.50.20  Crushed or ground  10  E  15 % 
09.10  GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, 
BAY LEAVES, CURRY AND OTHER SPICES.  
0910.10.10  Neither crushed nor ground  10  E  FREE  
0910.10.20  Crushed or ground  10  E  15 % 
0910.20  Saffron  
0910.20.10  Neither crushed nor ground  10  E  FREEEN 1336 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
0910.20.20  Crushed or ground  10  E  15 % 
0910.30  Turmeric:  
0910.30.10  Neither crushed nor ground  10  E  FREE  
0910.30.20  Crushed or ground  10  E  FREE  
0910.91  Mixtures referred to in Note 1 b) to this Chapter  
0910.91.10  Neither crushed nor ground  —  F  FREE  
0910.91.20  Crushed or ground  —  F  15 % 
910.99  Other: 
0910.99.10  Neither crushed nor ground  —  A  FREE  
0910.99.20  Crushed or ground  —  F  15 % 
0910.99.20A  Only thyme  10  E  15 % 
10 Cereals  
10.01  WHEAT AND MESLIN.  
1001.10.00  Durum wheat  0  A  FREE  
1001.90.00  Other 0  A  FREE  
1002.00.00  RYE.  0  A  10 % 
1003.00.00  BARLEY. 0  A  FREE  
1004.00.00  OATS.  0  A  FREE  
10.05  MAIZE.  
1005.10.00  For sowing  0  A  FREE  
1005.9  Other: 
1005.90.10  Popping corn ( Zea mays everta ) 20  E  FREE  
1005.90.90  Other (maize, neither prepared nor ground)  —  F  40 % 
10.06  RICE. 
1006.10  Rice in the husk (paddy or rough)  
1006.10.10  For sowing  24  E  FREE  
1006.10.90  Other —  F  90 % 
1006.20.00  Husked (brown) rice  —  F  90 % 
1006.30.00  Semi-milled or wholly milled rice, whether or not 
polished or glazed  — F  90 %EN 15.12.2012 Official Journal of the European Union 1337
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
1006.40.00  Broken rice  —  F  90 % 
10.07  GRAIN SORGHUM. 
1007.00.10  For sowing  0  A  FREE  
1007.00.90  Other —  F  15 % 
10.08  BUCKWHEAT, MILLET AND CANARY SEED; OTHER 
CEREALS.  
1008.10.00  Buckwheat  15  E  10 % 
1008.20.00  Millet  —  A  FREE  
1008.30.00  Canary seed  0  A  5 % 
1008.90.00  Other cereals  15  E  10 % 
11 Products of the milling industry; malt; starches; inulin; 
wheat gluten  
11.01  WHEAT OR MESLIN FLOUR.  
1101.00.10  Ordinary  —  F  10 % 
1101.00.20  Enriched  —  F  10 % 
11.02  CEREAL FLOURS, OTHER THAN OF WHEAT OR 
MESLIN.  
1102.10.00  Rye flour  10  E  FREE  
1102.2  Maize (corn) flour  
1102.20.10  Pregelatinised  —  F  FREE  
1102.20.90  Other —  F  10 % 
1102.90  Other: 
1102.90.10  Rice flour  —  F  15 % 
1102.90.90  Other 15 E  10 % 
1102.90.90A  Rye flour only  10  E  10 % 
1102.90.90B  Oat flour only  10  E1  10 % 
11.03  CEREAL GROATS, MEAL AND PELLETS.  
1103.11.00  Of wheat —  F  10 % 
1103.13  Of maize (corn):  
1103.13.10  Brewery grits  15  A  10 % 
1103.13.90  Other —  F  15 %EN 1338 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
1103.13.90A  Only pregelatinised meal (for example: meal used as 
additive in the brewing industry)  15 A  15 % 
1103.19  Of other cereals:  
1103.19.10  Of oats 5  E  15 % 
1103.19.90  Other 15 E  15 % 
1103.19.90A  Only of rice  —  F  15 % 
1103.20  Pellets:  
1103.20.10  Of wheat —  F  15 % 
1103.20.90  Of other cereals  5  E  15 % 
11.04  CEREAL GRAINS OTHERWISE WORKED (FOR 
EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, 
SLICED OR KIBBLED), EXCEPT RICE OF HEADING 
10.06; GERM OF CEREALS, WHOLE, ROLLED, 
FLAKED OR GROUND.  
1104.12.00  Of oats 10  E1  5 % 
1104.19  Of other cereals:  
1104.19.10  Of barley  10 A  10 % 
1104.19.90  Other 10 C  15 % 
1104.22.00  Of oats 10  E  10 % 
1104.22.00A  Hulled only  0  A  10 % 
1104.23  Of maize (corn):  
1104.23.10  Of popping corn ( Zea mays everta ) —  F  15 % 
1104.23.20  Other, sliced or kibbled  —  F  40 % 
1104.23.90  Other —  F  40 % 
1104.29  Of other cereals:  
1104.29.10  Of barley  10 A  10 % 
1104.29.90  Other 10 C  15 % 
1104.30.00  Germ of cereals, whole, rolled, flaked or ground  10 E  15 % 
11.05  FLOUR, MEAL, POWDER, FLAKES, GRANULES AND 
PELLETS OF POTATOES. 
1105.10.00  Flour, meal and powder  0  A  FREE  
1105.20.00  Flakes, granules and pellets  0  A  15 % 
1105.20.00A  Pellets only  10  E  15 %EN 15.12.2012 Official Journal of the European Union 1339
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
11.06  FLOUR, MEAL AND POWDER OF THE DRIED 
LEGUMINOUS VEGETABLES OF HEADING 07.13, OF 
SAGO OR OF ROOTS OR TUBERS OF HEADING 
07.14 OR OF THE PRODUCTS OF CHAPTER 8.  
1106.10.00  Of the dried leguminous vegetables of heading 07.13  10  E  10 % 
1106.20.00  Of sago or of the roots or tubers of heading 07.14  10  E  10 % 
1106.30.00  Of the products of Chapter 8  10  E  10 % 
11.07  MALT (OF BARLEY OR OTHER CEREALS), WHETHER 
OR NOT ROASTED.  
1107.10.10  Neither crushed nor ground  0  A  FREE  
1107.10.20  Crushed or ground  0  A  5 % 
1107.20  Roasted: 
1107.20.10  Neither crushed nor ground  0  A  FREE  
1107.20.20  Crushed or ground  0  A  10 % 
11.08  STARCHES; INULIN.  
1108.11.00  Wheat starch  10  E  5 % 
1108.12.00  Maize (corn) starch  0  A  FREE  
1108.13.00  Potato starch  0  A  15 % 
1108.14.00  Manioc (cassava) starch  10  E  15 % 
1108.19  Other starches:  
1108.19.10  Sweet potato  10  E  15 % 
1108.19.90  Other 10 E  15 % 
1108.20.00  Inulin  10  E  15 % 
1109.00.00  WHEAT GLUTEN, WHETHER OR NOT DRIED.  0  A  FREE  
12 Oil seeds and oleaginous fruit; miscellaneous grains, 
seeds and fruit; industrial or medicinal plants; straw  
12.01  SOYA BEANS, WHETHER OR NOT BROKEN.  
1201.00.10  For sowing  0  A  FREE  
1201.00.90  Other 0  A  FREE  
12.02  GROUND-NUTS, NOT ROASTED OR OTHERWISE 
COOKED, WHETHER OR NOT SHELLED OR BROKEN.  
1202.1  In shell:  
1202.10.10  For sowing  0  A  FREEEN 1340 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
1202.10.90  Other 10 E  FREE  
1202.20  Shelled, whether or not broken:  
1202.20.10  For sowing  0  A  FREE  
1202.20.90  Other 10 E  5 % 
1203.00.00  COPRA 5  A  15 % 
12.04  LINSEED, WHETHER OR NOT BROKEN. 
1204.00.10  For sowing  0  A  FREE  
1204.00.90  Other 0  A  15 % 
12.05  RAPE OR COLZA SEEDS, WHETHER OR NOT 
BROKEN.  
1205.10.00  Low erucic acid rape or colza seeds  0  A  15 % 
1205.90  Other: 
1205.90.10  For sowing  0  A  FREE  
1205.90.90  Other 0  A  15 % 
12.06  SUNFLOWER SEEDS, WHETHER OR NOT BROKEN. 
1206.00.10  For sowing  0  A  FREE  
1206.00.90  Other 0  A  15 % 
12.07  OTHER OIL SEEDS AND OLEAGINOUS FRUITS, 
WHETHER OR NOT BROKEN.  
1207.20  Cotton seeds:  
1207.20.10  For sowing  0  A  FREE  
1207.20.90  Other 0  A  5 % 
1207.40  Sesamum seeds:  
1207.40.10  For sowing  0  A  FREE  
1207.40.90  Other 0  A  FREE  
1207.50  Mustard seeds:  
1207.50.10  For sowing  0  A  FREE  
1207.50.90  Other 0  A  FREE  
1207.91.00  Poppy seeds: 0  A  5 % 
1207.99  Other:EN 15.12.2012 Official Journal of the European Union 1341
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
1207.99.11  Shea nuts (karite nuts)  5  A  FREE  
1207.99.19  Other —  A  FREE  
1207.99.90  Other 5  A  5 % 
1207.99.90A  Only castor oil and safflower seeds  0  A  5 % 
1207.99.90B  Only palm nuts and kernels  5  E  5 % 
12.08  FLOURS AND MEALS OF OIL SEEDS OR 
OLEAGINOUS FRUITS, OTHER THAN THOSE OF 
MUSTARD.  
1208.10.00  Of soya beans  —  F  15 % 
1208.90  Other: 
1208.90.10  Of cotton seeds  15 E  15 % 
1208.90.20  Of ground-nut seeds  15  E  15 % 
1208.90.30  Of castor oil seeds  15  E  15 % 
1208.90.40  Of linseed  15  E  15 % 
1208.90.50  Of other edible oil seeds and oleaginous fruits  15  E  15 % 
1208.90.90  Other 15 E  10 % 
12.09  SEEDS, FRUIT AND SPORES, OF A KIND USED FOR 
SOWING. 
1209.10.00  Sugar beet seed  0  A  FREE  
1209.21.00  Lucerne (alfalfa) Seed  0  A  FREE  
1209.22.00  Clover ( Trifolium  spp.) seed 0  A  FREE  
1209.23.00  Fescue seed  0  A  FREE  
1209.24.00  Kentucky blue grass ( Poa pratensis  L.) seed  0  A  FREE  
1209.25.00  Ryegrass ( Lolium multiflorum Lam., Lolium perenne L.) 
seed  0 A  FREE  
1209.29  Other: 
1209.29.10  Beetroot seeds  0  A  FREE  
1209.29.90  Other 0  A  FREE  
1209.30.00  Seeds of herbaceous plants cultivated principally for 
their flowers  0 A  FREE  
1209.91.00  Vegetable seeds  0  A  FREE  
1209.99.00  Other 0  A  FREEEN 1342 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
12.10  HOP CONES, FRESH OR DRIED, WHETHER OR NOT 
GROUND, POWDERED OR IN THE FORM OF 
PELLETS; LUPULIN.  
1210.10.00  Hop cones, neither ground nor powdered nor in the 
form of pellets  0 A  FREE  
1210.20.00  Hop cones, ground, powdered or in the form of pellets; 
lupulin  0 A  FREE  
12.11  PLANTS AND PARTS OF PLANTS, SEEDS AND 
FRUITS, OF A KIND USED PRIMARILY IN 
PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, 
FUNGICIDAL OR SIMILAR PURPOSES, FRESH OR 
DRIED, WHETHER OR NOT CUT, CRUSHED OR 
POWDERED.  
1211.20.00  Ginseng roots  0  A  15 % 
1211.30.00  Coca leaves 0  A  15 % 
1211.40.00  Poppy straw 0  A  15 % 
1211.90  Other: 
1211.90.10  Naranjillas ( Solanum quitoense) 0  A  15 % 
1211.90.20  Other plants, parts of plants, seeds and fruits of a kind 
used in pharmacy  0 A  5 % 
1211.90.90  Other 0  A  15 % 
12.12  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.  
1212.20.10  For consumption  0  A  15 % 
1212.20.20  Of a kind used primarily in pharmaceutical, cosmetic or 
similar preparations  0 A  FREE  
1212.20.90  Other 0  A  10 % 
1212.91.00  Sugar beet  0  A  15 % 
1212.99  Other: 
1212.99.10  Chicory roots 0  A  15 % 
1212.99.20  Sugar cane  10  E  15 % 
1212.99.90  Other 0  A  15 %EN 15.12.2012 Official Journal of the European Union 1343
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
12.13  CEREAL STRAW AND HUSKS, UNPREPARED, 
WHETHER OR NOT CHOPPED, GROUND, PRESSED 
OR IN THE FORM OF PELLETS. 
1213.00.10  Straw  15  C  15 % 
1213.00.20  Rice husks  15  C  15 % 
1213.00.30  Maize husks  15  C  15 % 
1213.00.90  Other 15 C  15 % 
12.14  SWEDES, MANGOLDS, FODDER ROOTS, HAY, 
LUCERNE (ALFALFA), CLOVER, SAINFOIN, FORAGE 
KALE, LUPINES, VETCHES AND SIMILAR FORAGE 
PRODUCTS, WHETHER OR NOT IN THE FORM OF 
PELLETS.  
1214.10.00  Lucerne (alfalfa) meal and pellets  5  C  FREE  
1214.90.00  Other 15 C  15 % 
13 Gums, resins and other vegetable saps and extracts  
13.01  LAC; NATURAL GUMS, RESINS, GUM-RESINS AND 
OLEORESINS (FOR EXAMPLE: BALSAMS).  
1301.20.00  Gum Arabic  0  A  FREE  
1301.90  Other 
1301.90.10  Natural balsams  0  A  15 % 
1301.90.20  Cannabis resin and other narcotics  0  A  15 % 
1301.90.90  Other 0  A  FREE  
13.02  VEGETABLE SAPS AND EXTRACTS; PECTIC 
SUBSTANCES, PECTINATES AND PECTATES; AGAR- 
AGAR AND OTHER MUCILAGES AND THICKENERS, 
WHETHER OR NOT MODIFIED, DERIVED FROM 
VEGETABLE PRODUCTS.  
1302.11  Opium 
1302.11.10  Raw opium 0  A  15 % 
1302.11.20  For medical use  0  A  FREE  
1302.11.90  Other 0  A  15 % 
1302.12.00  Of liquorice  0  A  10 % 
1302.13.00  Of hops  0  A  FREE  
1302.19  Other: 
1302.19.10  For medicinal use (subject to approval of the Ministry 
of Health and compliance with other regulations)  0 A  5 %EN 1344 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
1302.19.20  Extract and tinctures of cannabis  0  A  15 % 
1302.19.30  Concentrates of poppy straw and other narcotics  0  A  15 % 
1302.19.40  Sleep-inducing substances  0  A  15 % 
1302.19.50  For the preparation of insecticides and fungicides  0  A  FREE  
1302.19.60  Vanilla oleoresin or extract  0  A  FREE  
1302.19.90  Other 0  A  FREE  
1302.20.00  Pectic substances, pectinates and pectates  0  A  FREE  
1302.31.00  Agar-Agar  0  A  FREE  
1302.32.00  Mucilages and thickeners, whether or not modified, 
derived from locust beans, locust bean seeds or guar 
seeds  0 A  FREE  
1302.39.00  Other 0  A  FREE  
14 Vegetable plaiting materials; vegetable products not 
elsewhere specified or included  
14.01  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).  
1401.10.00  Bamboo 5  C  FREE  
1401.20.00  Rattans  0  A  FREE  
1401.90.10  Osier  0  A  FREE  
1401.90.90  Other 0  A  15 % 
1404.20.00  Cotton linters  0  A  FREE  
1404.90.10  Tagua 15  E  15 % 
1404.90.91  Kapok  0  A  10 % 
1404.90.92  Vegetable hair and other padding materials  0  A  10 % 
1404.90.93  Broomcorn ( Sorghum vulgare var. technicum ) 15  C  FREE  
1404.90.94  Annatto, neither crushed nor ground  15  E  10 % 
1404.90.95  Annatto, crushed or ground  15  E  15 % 
1404.90.96  Other vegetable products used for dyeing  5  E  FREE  
1404.90.99  Other 15 E  15 %EN 15.12.2012 Official Journal of the European Union 1345
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
1404.90.99A  Only vegetable materials of a kind used primarily as 
stuffing or as padding, whether or not put up as a 
layer, with or without supporting material (other than 
kapok and vegetable hair)  0 A  15 % 
1404.90.99B  Only vegetable materials of a kind used primarily in 
brooms or in brushes, whether or not in hanks or 
bundles (other than broomcorn)  15 C  15 % 
15 Animal or vegetable fats and oils; their cleavage 
products; prepared edible fats; animal or vegetable 
waxes  
15.01  PIG FAT (INCLUDING LARD) AND POULTRY FAT, 
OTHER THAN THAT OF HEADING 02.09 OR 15.03.  
1501.00.10  Pig fat (including lard)  —  F  15 % 
1501.00.20  Poultry fats  —  F  FREE  
15.02  FATS OF BOVINE ANIMALS, SHEEP OR GOATS, 
OTHER THAN THOSE OF HEADING 15.03.  
1502.00.10  Fat (tallow) of bovine animals  0  A  15 % 
1502.00.90  Other 0  A  FREE  
15.03  LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO- 
OIL AND TALLOW OIL, NOT EMULSIFIED OR 
MIXED OR OTHERWISE PREPARED.  
1503.00.10  Inedible solar stearin  —  F  10 % 
1503.00.20  Edible lard oil and solar stearin  —  F  15 % 
1503.00.30  Tallow oil 0  A  15 % 
1503.00.40  Oleomargarine  0  A  15 % 
1503.00.90  Other 0  A  30 % 
15.04  FATS AND OILS AND THEIR FRACTIONS, OF FISH 
OR MARINE MAMMALS, WHETHER OR NOT 
REFINED, BUT NOT CHEMICALLY MODIFIED.  
1504.10.00  Fish-liver oils and their fractions  0  A  10 % 
1504.20.00  Fats and oils and their fractions, of fish, other than liver 
oils 0 A  10 % 
1504.30  Fats and oils and their fractions, of marine mammals:  
1504.30.10  Sperm oil  0  A  15 % 
1504.30.90  Other 0  A  10 % 
15.05  WOOL GREASE AND FATTY SUBSTANCES DERIVED 
THEREFROM (INCLUDING LANOLIN).  
1505.00.10  Wool grease, crude  0  A  FREEEN 1346 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
1505.00.90  Other 0  A  FREE  
1506.00.00  OTHER ANIMAL FATS AND OILS AND THEIR FRAC ­
TIONS, WHETHER OR NOT REFINED, BUT NOT 
CHEMICALLY MODIFIED.  — F  FREE  
15.07  SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER 
OR NOT REFINED, BUT NOT CHEMICALLY MODI­
FIED.  
1507.10.00  Crude oil, whether or not degummed  —  F  FREE  
1507.90.00  Other —  F  20 % 
15.08  GROUND-NUT OIL AND ITS FRACTIONS, WHETHER 
OR NOT REFINED, BUT NOT CHEMICALLY MODI­
FIED.  
1508.10.00  Crude oil  —  F  10 % 
1508.90.00  Other —  F  10 % 
15.09  OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT 
REFINED, BUT NOT CHEMICALLY MODIFIED.  
1509.10.00  Virgin  10  A  10 % 
1509.90.00  Other 10 A  10 % 
1510.00.00  OTHER OILS AND THEIR FRACTIONS, OBTAINED 
SOLELY FROM OLIVES, WHETHER OR NOT 
REFINED, BUT NOT CHEMICALLY MODIFIED, 
INCLUDING BLENDS OF SUCH OILS OR 
FRACTIONS WITH OILS OR FRACTIONS OF 
HEADING 15.09.  15 A  10 % 
15.11  PALM OIL AND ITS FRACTIONS, WHETHER OR NOT 
REFINED, BUT NOT CHEMICALLY MODIFIED.  
1511.10.00  Crude oil  —  F  20 % 
1511.90.00  Other —  F  20 % 
15.12  SUNFLOWER-SEED, SAFFLOWER OR COTTON-SEED 
OILS AND FRACTIONS THEREOF, WHETHER OR 
NOT REFINED, BUT NOT CHEMICALLY MODIFIED.  
1512.11.00  Crude oils  —  F  10 % 
1512.19.00  Other —  F  30 % 
1512.21.00  Crude oil, whether or not gossypol has been removed  —  F  10 % 
1512.29.00  Other —  F  10 % 
15.13  COCONUT (COPRA), PALM KERNEL OR BABASSU 
OIL AND FRACTIONS THEREOF, WHETHER OR 
NOT REFINED, BUT NOT CHEMICALLY MODIFIED.EN 15.12.2012 Official Journal of the European Union 1347
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
1513.11.00  Crude oil  —  F  10 % 
1513.19.00  Other —  F  30 % 
1513.21.00  Crude oils  —  F  20 % 
1513.29.00  Other —  F  20 % 
15.14  RAPE, COLZA OR MUSTARD OILS AND FRACTIONS 
THEREOF, WHETHER OR NOT REFINED, BUT NOT 
CHEMICALLY MODIFIED.  
1514.11.00  Crude oil  —  F  10 % 
1514.19.00  Other —  F  10 % 
1514.91.00  Crude oil  —  F  10 % 
1514.99.00  Other —  F  10 % 
15.15  OTHER FIXED VEGETABLE FATS AND OILS 
(INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, 
WHETHER OR NOT REFINED, BUT NOT 
CHEMICALLY MODIFIED.  
1515.11.00  Crude oil  —  F  10 % 
1515.19.00  Other —  F  FREE  
1515.21.00  Crude oil  —  F  FREE  
1515.29.00  Other —  F  30 % 
1515.30  Castor oil and its fractions:  
1515.30.10  Crude oil  5  E  FREE  
1515.30.90  Other 5  E  10 % 
1515.50  Sesame oil and its fractions:  
1515.50.10  Crude oil  —  F  10 % 
1515.50.90  Other —  F  10 % 
1515.90  Other: 
1515.90.10  Jojoba oil and its fractions  5  E  10 % 
1515.90.30  Tung oil and its fractions  5  E  10 % 
1515.90.41  Crude  —  F  10 % 
1515.90.49  Other —  F  30 % 
1515.90.90  Other —  F  30 %EN 1348 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
15.16  ANIMAL OR VEGETABLE FATS AND OILS AND 
THEIR FRACTIONS, PARTLY OR WHOLLY HYDRO ­
GENATED, INTER-ESTERIFIED, RE-ESTERIFIED OR 
ELAIDINISED, WHETHER OR NOT REFINED, BUT 
NOT FURTHER PREPARED. 
1516.10.00  Animal fats and oils and their fractions  —  F  15 % 
1516.20.10  Hydrogenated vegetable oils used in the food industry  —  F  10 % 
1516.20.20  Hydrogenated castor oil  —  F  FREE  
1516.20.90  Other —  F  15 % 
15.17  MARGARINE; EDIBLE MIXTURES OR PREPARATIONS 
OF ANIMAL OR VEGETABLE FATS OR OILS OR OF 
FRACTIONS OF DIFFERENT FATS AND OILS OF THIS 
CHAPTER, OTHER THAN EDIBLE FATS OR OILS OF 
CHAPTER 15.16 AND THEIR FRACTIONS.  
1517.10.00  Margarine, excluding liquid margarine  —  F  20 % 
1517.90  Other: 
1517.90.10  Mixtures of vegetable oils  —  F  30 % 
1517.90.90  Other —  F  30 % 
1517.90.90A  Only preparations based on hydrogenated vegetable 
oils, containing added magnesium carbonate, for use 
as mould release preparations for bakery products  0 A  30 % 
15.18  ANIMAL OR VEGETABLE FATS AND OILS AND 
THEIR FRACTIONS, BOILED, OXIDISED, DEHY ­
DRATED, SULPHURISED, BLOWN, POLYMERISED BY 
HEAT IN A VACUUM OR INERT GAS OR 
OTHERWISE CHEMICALLY MODIFIED, EXCLUDING 
THOSE OF HEADING 15.16; 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.  
1518.00.11  Linoxyn  5  E  FREE  
1518.00.12  Of linseed  5  E  FREE  
1518.00.13  Dehydrated vegetable oils, powdered  5  E  FREE  
1518.00.19  Other —  A  FREE  
1518.00.91  Cooking oils used in the preparation of animal feed  5  E  15 % 
1518.00.99  Other 5  E  15 % 
1520.00.00  GLYCEROL, CRUDE; GLYCEROL WATERS AND 
GLYCEROL LYES.  — F  FREEEN 15.12.2012 Official Journal of the European Union 1349
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
15.21  VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), 
BEESWAX, OTHER INSECT WAXES AND SPER ­
MACETI, WHETHER OR NOT REFINED OR 
COLOURED.  
1521.10.00  Vegetable waxes  5  E  FREE  
1521.90  Other: 
1521.90.10  Beeswax  5  E  FREE  
1521.90.90  Other 5  E  FREE  
15.22  DEGRAS; RESIDUES RESULTING FROM THE 
TREATMENT OF FATTY SUBSTANCES OR ANIMAL 
OR VEGETABLE WAXES.  
1522.00.10  Degras  10  E  15 % 
1522.00.20  Residues from the treatment of vegetable oils  10  E  15 % 
1522.00.90  Other 10 E  10 % 
16 Preparations of meat, of fish or of crustaceans, molluscs 
or other aquatic invertebrates  
16.01  SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, 
MEAT OFFAL OR BLOOD; FOOD PREPARATIONS 
BASED ON THESE PRODUCTS.  
1601.00.11  In airtight containers or vacuum packed  —  F  30 % 
1601.00.19  Other —  F  30 % 
1601.00.21  In airtight containers or vacuum packed  —  F  30 % 
1601.00.29  Other —  F  30 % 
1601.00.31  In airtight containers or vacuum packed  —  F  30 % 
1601.00.39  Other —  F  30 % 
1601.00.41  In airtight containers or vacuum packed  —  F  30 % 
1601.00.49  Other —  F  30 % 
1601.00.91  In airtight containers or vacuum packed  —  F  30 % 
1601.00.99  Other —  F  30 % 
16.02  OTHER PREPARED OR PRESERVED MEAT, MEAT 
OFFAL OR BLOOD.  
1602.10.00  Homogenised preparations  —  F  10 % 
1602.20  Of liver of any animal:  
1602.20.10  Goose or duck liver paté  —  F  10 %EN 1350 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
1602.20.91  In airtight containers or vacuum packed  —  F  15 % 
1602.20.99  Other —  F  15 % 
1602.31  Of turkeys:  
1602.31.10  In airtight containers or vacuum packed  —  F  15 % 
1602.31.90  Other —  F  15 % 
1602.32  Of fowls of the species  Gallus domesticus : 
1602.32.10  In airtight containers or vacuum packed  —  F  15 % 
1602.32.90  Other —  F  15 % 
1602.39  Other: 
1602.39.10  In airtight containers or vacuum packed  —  F  15 % 
1602.39.90  Other —  F  15 % 
1602.41  Hams and cuts thereof:  
1602.41.11  In airtight containers or vacuum packed  40  Q  70 % See paragraph 7 
of Appendix 1 to 
Annex I  
1602.41.19  Other 40 Q  70 % See paragraph 7 
of Appendix 1 to 
Annex I  
1602.41.90  Other 40 Q  30 % See paragraph 7 
of Appendix 1 to 
Annex I  
1602.42  Shoulders and cuts thereof:  
1602.42.10  In airtight containers or vacuum packed  40  Q  70 % See paragraph 7 
of Appendix 1 to 
Annex I  
1602.42.90  Other 40 Q  70 % See paragraph 7 
of Appendix 1 to 
Annex I  
1602.49  Other, including mixtures:  
1602.49.11  Pork paté (devilled ham)  40  Q  10 % See paragraph 7 
of Appendix 1 to 
Annex I  
1602.49.12  Preserved hams in containers holding less than 1 kg  40 Q  15 % See paragraph 7 
of Appendix 1 to 
Annex I  
1602.49.13  Preserved hams in containers holding 1 kg or more  40  Q  70 % See paragraph 7 
of Appendix 1 to 
Annex IEN 15.12.2012 Official Journal of the European Union 1351
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
1602.49.14  Bacon, whether or not containing lean meat  40  Q  30 % See paragraph 7 
of Appendix 1 to 
Annex I  
1602.49.15  Pig tails, snouts, trotters and ears  40  Q  15 % See paragraph 7 
of Appendix 1 to 
Annex I  
1602.49.19  Other 5  E  70 % 
1602.49.90  Other 40 Q  30 % See paragraph 7 
of Appendix 1 to 
Annex I  
1602.49.90A  Only dried, cooked and pressed pigskin  5  E  30 % 
1602.50  Of bovine animals:  
1602.50.10  In airtight containers or vacuum packed  —  F  10 % 
1602.50.90  Other —  F  10 % 
1602.90  Other, including preparations of blood of any animal:  
1602.90.11  Preparations of blood of any animal  —  F  10 % 
1602.90.19  Other —  F  10 % 
1602.90.90  Other —  F  10 % 
16.03  EXTRACTS AND JUICES OF MEAT, FISH OR CRUS ­
TACEANS, MOLLUSCS OR OTHER AQUATIC 
INVERTEBRATES.  
1603.00.10  Of meat  15  C  10 % 
1603.00.20  Of fish 15  C  15 % 
1603.00.90  Other 15 C  15 % 
16.04  PREPARED OR PRESERVED FISH; CAVIAR AND 
CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS.  
1604.11  Salmon  
1604.11.10  In airtight containers or vacuum packed  15  E  5 % 
1604.11.90  Other 15 E  15 % 
1604.12  Herrings:  
1604.12.10  In airtight containers or vacuum packed  15  E  5 % 
1604.12.90  Other 15 E  10 % 
1604.13  Sardines, sardinella and brisling or sprats:  
1604.13.10  In airtight containers or vacuum packed  15  E  5 %EN 1352 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
1604.13.90  Other 15 E  5 % 
1604.14  Tunas, skipjack and bonito ( Sarda  spp.):  
1604.14.10  In airtight containers or vacuum packed  15  E  5 % 
1604.14.90  Other 15 E  10 % 
1604.15  Mackerel:  
1604.15.10  In airtight containers or vacuum packed  15  E  5 % 
1604.15.90  Other 15 E  10 % 
1604.16  Anchovies: 
1604.16.10  In airtight containers or vacuum packed  15  E  5 % 
1604.16.90  Other 15 E  10 % 
1604.19  Other: 
1604.19.10  Cod, in airtight containers or vacuum packed  15  E  5 % 
1604.19.20  Other fish, in airtight containers or vacuum packed  15  E  5 % 
1604.19.90  Other 15 E  10 % 
1604.20  Other prepared or preserved fish:  
1604.20.10  Homogenised preparations for infant use  15  E  10 % 
1604.20.20  Other preparations, not in airtight containers or 
vacuum packed  15 E  15 % 
1604.20.91  Tuna 15  E  5 % 
1604.20.92  Cod 15  E  5 % 
1604.20.93  Salmon  15  E  5 % 
1604.20.94  Sardines  15  E  5 % 
1604.20.99  Other 15 E  5 % 
1604.30  Caviar and caviar substitutes:  
1604.30.10  In airtight containers or vacuum packed  15  E  10 % 
1604.30.90  Other 15 E  15 % 
16.05  CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC 
INVERTEBRATES, PREPARED OR PRESERVED.  
1605.10.00  Crabs, except  Macrura  15  E  15 % 
1605.20.00  Shrimps and prawns, and other  15  E  15 %EN 15.12.2012 Official Journal of the European Union 1353
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
1605.30.00  Lobsters  15  E  15 % 
1605.40.00  Other crustaceans  15  E  15 % 
1605.90.00  Other 15 E  10 % 
17 Sugars and sugar confectionery  
17.01  CANE OR BEET SUGAR AND CHEMICALLY PURE 
SUCROSE, IN SOLID FORM. 
1701.11.00  Cane sugar  —  F  144 % 
1701.12.00  Beet sugar  —  F  30 % 
1701.91  Containing added flavouring or colouring matter:  
1701.91.10  Sugar candy  —  F  15 % 
1701.91.90  Other —  F  30 % 
1701.99  Other: 
1701.99.10  Sugar candy  —  F  15 % 
1701.99.90  Other —  F  144 % 
17.02  OTHER SUGARS, INCLUDING CHEMICALLY PURE 
LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE, IN 
SOLID FORM; SUGAR SYRUPS NOT CONTAINING 
ADDED FLAVOURING OR COLOURING; ARTIFICIAL 
HONEY, WHETHER OR NOT MIXED WITH NATURAL 
HONEY; CARAMEL.  
1702.11.00  Containing by weight 99 % or more lactose, expressed 
as anhydrous lactose, calculated on the dry matter  0 A  FREE  
1702.19.00  Other 0  A  FREE  
1702.20  Maple sugar and maple syrup:  
1702.20.10  Maple sugar  —  F  15 % 
1702.20.20  Maple syrup —  F  15 % 
1702.30  Glucose and glucose syrup, not containing fructose or 
containing in the dry state less than 20 % by weight of 
fructose:  
1702.30.10  Commercial glucose, not powdered  —  A  FREE  
1702.30.20  Glucose syrup  0  A  FREE  
1702.30.90  Other —  F  15 % 
1702.30.90A  Only chemically pure glucose  0  A  15 %EN 1354 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
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:  
1702.40.10  Commercial glucose, not powdered  —  F  FREE  
1702.40.20  Glucose syrup  —  F  FREE  
1702.40.90  Other —  F  15 % 
1702.50.00  Chemically pure fructose  —  F  15 % 
1702.60  Other fructose and fructose syrup, containing in the dry 
state more than 50 % by weight of fructose, excluding 
invert sugar:  
1702.60.10  Fructose or levulose, in solid form  —  F  FREE  
1702.60.90  Other —  F  FREE  
1702.90  Other, including invert sugar and other sugar and sugar 
syrup blends containing in the dry state 50 % by weight 
of fructose:  
1702.90.11  Chemically pure maltose  40  E1  15 % 
1702.90.12  Maltodextrine  —  F  FREE  
1702.90.19  Other —  F  15 % 
1702.90.21  Single  —  F  15 % 
1702.90.29  Other —  F  15 % 
1702.90.30  Cane honey —  F  15 % 
1702.90.40  Maple honey  —  F  15 % 
1702.90.50  Caramel named  "colouring " —  F  FREE  
1702.90.90  Other —  F  15 % 
17.03  MOLASSES RESULTING FROM THE EXTRACTION OR 
REFINING OF SUGAR.  
1703.10  Cane molasses:  
1703.10.10  Edible  —  F  15 % 
1703.10.90  Other —  F  15 % 
1703.90  Other: 
1703.90.10  Edible  —  F  15 % 
1703.90.90  Other —  F  15 % 
17.04  SUGAR CONFECTIONERY (INCLUDING WHITE 
CHOCOLATE), NOT CONTAINING COCOA.  
1704.10.00  Chewing gum, whether or not sugar-coated  —  F  15 % 
1704.90  Other:EN 15.12.2012 Official Journal of the European Union 1355
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
1704.90.10  Candies, caramels, gums containing sugar and boiled 
sweets  — F  15 % 
1704.90.20  Nougat  —  F  15 % 
1704.90.30  Popcorn or toasted maize coated with sugar or honey  —  F  15 % 
1704.90.40  Throat lozenges or cough drops consisting essentially of 
sugar and medicinal flavouring substances  — F  5 % 
1704.90.90  Other —  F  15 % 
18 Cocoa and cocoa preparations 
1801.00.00  COCOA BEANS, WHOLE OR BROKEN, RAW OR 
ROASTED.  15 E  15 % 
1802.00.00  COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA 
WASTE. 15 E  15 % 
18.03  COCOA PASTE, WHETHER OR NOT DEFATTED.  
1803.10.00  Not defatted  10  E  10 % 
1803.20.00  Wholly or partly defatted  10  E  10 % 
1804.00.00  COCOA BUTTER, FAT AND OIL.  10  E  10 % 
1805.00.00  COCOA POWDER, NOT CONTAINING ADDED 
SUGAR OR OTHER SWEETENING MATTER. — F  FREE  
18.06  CHOCOLATE AND OTHER FOOD PREPARATIONS 
CONTAINING COCOA.  
1806.10.00  Cocoa powder, containing added sugar or other 
sweetening matter  — F  15 % 
1806.20.00  Other preparations in blocks, slabs or bars weighing 
more than 2 kg or in liquid, paste, powder, granular 
or other bulk form in containers or immediate 
packings holding more than 2 kg  15 H  15 % 
1806.20.00A  Only liquid preparations based on maize syrup and 
partially hydrogenated palm oil of a kind used for 
decorating and filling pastry products  0 A  15 % 
1806.31  Filled:  
1806.31.10  Boiled sweets  15  H  5 % 
1806.31.90  Other 15 H  5 % 
1806.32  Not filled:  
1806.32.10  Hard caramels coated with chocolate  15  H  5 % 
1806.32.20  Boiled sweets and pastilles  15  H  5 % 
1806.32.30  Dietetic products containing 50 % or more by weight of 
cocoa  15 H  5 % 
1806.32.90  Other 15 H  5 %EN 1356 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
1806.90  Other: 
1806.90.10  Dietetic preparations containing 50 % or more by 
weight of cocoa 15 H  10 % 
1806.90.20  Other dietetic preparations in powder form  15  H  5 % 
1806.90.90  Other 15 H  15 % 
19 Preparations of cereals, flour, starch or milk; pastry ­
cooks' products  
19.01  MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, 
GROATS, MEAL, STARCH OR MALT EXTRACT, NOT 
CONTAINING COCOA OR CONTAINING LESS THAN 
40 % COCOA BY WEIGHT CALCULATED ON A 
TOTALLY DEFATTED BASIS, NOT ELSEWHERE 
SPECIFIED OR INCLUDED; FOOD PREPARATIONS 
OF PRODUCTS OF HEADINGS 04.01 TO 04.04, 
NOT CONTAINING COCOA OR CONTAINING LESS 
THAN 5 % COCOA BY WEIGHT CALCULATED ON A 
TOTALLY DEFATTED BASIS, NOT ELSEWHERE 
SPECIFIED OR INCLUDED.  
1901.10  Preparations for infant use, put up for retail sale:  
1901.10.11  Infant milk formula  0  A  FREE  
1901.10.19  Other 0  A  5 % 
1901.10.20  Dietetic preparations with a basis of cereals, flours or 
starches containing milk, milk derivatives or eggs  10 H  5 % 
1901.10.30  Cereal preparations not containing milk or egg  10  H  10 % 
1901.10.90  Other 10 H  5 % 
1901.10.90A  Only preparations for infant use ( "baby milk formula "), 
other than those included in tariff subdivision 
1901.10.11  0 A  5 % 
1901.20  Mixes and doughs for the preparation of bakers' wares 
of heading 19.05:  
1901.20.10  Mazarina (corn meal)  —  F  15 % 
1901.20.20  Manioc flour  —  F  15 % 
1901.20.91  Not containing added sugar or other sweetening matter  —  F  FREE  
1901.20.99  Other —  F  15 % 
1901.90  Other: 
1901.90.10  Malt extract  0  A  FREE  
1901.90.21  Based on cereals, flours or starches containing eggs or 
milk or other dairy products  — F  5 % 
1901.90.22  Cereal-based dietary preparation, not containing milk, 
other dairy products or egg  — F  10 % 
1901.90.23  Modified milk and preparations based on natural milk 
constituents  — F  30 % 
1901.90.29  Other —  F  15 %EN 15.12.2012 Official Journal of the European Union 1357
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
1901.90.40  Malted milk  30  E  10 % 
1901.90.50  Ice cream powders  30  E  FREE  
1901.90.61  Not containing added sugar or other sweetener  30  E  15 % 
1901.90.69  Other 30 E  15 % 
1901.90.90  Other 30 E  15 % 
1901.90.90A  Exclusively modified milk powder other than goods of 
subdivisions 1901.10.11 and 1901.10.19  0 A  15 % 
19.02  PASTA, WHETHER OR NOT COOKED OR STUFFED 
(WITH MEAT OR OTHER SUBSTANCES) OR 
OTHERWISE PREPARED, SUCH AS SPAGHETTI, 
MACARONI, NOODLES, LASAGNE, GNOCCHI, 
RAVIOLI, CANNELONI; COUSCOUS, WHETHER OR 
NOT PREPARED.  
1902.11.00  Containing egg  15  H  15 % 
1902.19.00  Other —  F  15 % 
1902.20  Stuffed pasta, whether or not cooked or otherwise 
prepared: 
1902.20.11  Of sausage, meat or meat offal  15  A  15 % 
1902.20.12  Of fish 15 A  15 % 
1902.20.19  Other 15 A  15 % 
1902.20.90  Other 15 A  15 % 
1902.30.00  Other edible pasta  15  H  15 % 
1902.40  Couscous:  
1902.40.10  Uncooked pasta, not stuffed or otherwise prepared  15 E  15 % 
1902.40.90  Other 15 E  15 % 
1903.00.00  TAPIOCA AND SUBSTITUTES THEREFOR PREPARED 
WITH STARCH, IN THE FORM OF FLAKES, GRAINS, 
PEARLS OR SIFTINGS OR SIMILAR FORMS.  15 E  15 % 
19.04  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), PRECOOKED OR OTHERWISE PREPARED, 
NOT ELSEWHERE SPECIFIED OR INCLUDED.  
1904.10.10  Popcorn —  F  15 % 
1904.10.21  With added sugar or other sweetener  —  F  15 % 
1904.10.22  Grape-Nuts in containers with a net content of at least 
4 pounds  — F  FREE  
1904.10.23  Corn (maize) flakes, cones and the like, obtained by 
swelling or roasting  — F  15 %EN 1358 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
1904.10.24  Other maize (corn) snacks, whether or not cheese 
flavoured  — F  15 % 
1904.10.29  Other —  F  15 % 
1904.10.90  Other —  F  15 % 
1904.10.90A  Exclusively rice flour pellets  15  A  15 % 
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  Flakes, cones and the like obtained from unroasted 
cereal flakes or from mixtures of unroasted cereal 
flakes and roasted or swelled maize (corn) flakes  — F  15 % 
1904.20.20  Other maize (corn) snacks, whether or not cheese 
flavoured  — F  15 % 
1904.20.90  Other —  F  15 % 
1904.30.00  Bulgur wheat  15  E  15 % 
1904.90.00  Other —  F  15 % 
19.05  BREAD, PASTRY, CAKES, BISCUITS AND OTHER 
BAKERY PRODUCTS, WHETHER OR NOT 
CONTAINING COCOA; COMMUNION WAFERS, 
EMPTY CACHETS OF A KIND SUITABLE FOR PHAR ­
MACEUTICAL USE, SEALING WAFERS, RICE PAPER 
AND SIMILAR PRODUCTS.  
1905.10.00  Crispbread (also known as knäckebrot)  15  E  15 % 
1905.20.00  Gingerbread and the like  15  E  10 % 
1905.31.00  Sweet biscuits (with added sweetener)  —  F  15 % 
1905.32.00  Waffles and wafers, whether or not filled  —  F  15 % 
1905.40  Rusks, toasted bread and similar toasted products:  
1905.40.10  Without added sugar, honey, eggs, fats, cheese, fruit or 
nuts  — F  15 % 
1905.40.90  Other —  F  10 % 
1905.90  Other: 
1905.90.10  Communion wafers  —  F  FREE  
1905.90.21  Bread and ship's biscuits  —  F  10 % 
1905.90.29  Other —  F  15 % 
1905.90.30  Salty biscuits (crackers)  —  F  15 % 
1905.90.40  Other biscuits  —  F  15 % 
1905.90.50  Maize (corn) snacks, whether or not cheese flavoured  —  F  15 % 
1905.90.60  Other frozen bakery products  —  F  10 % 
1905.90.90  Other —  F  10 %EN 15.12.2012 Official Journal of the European Union 1359
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
20 Preparations of vegetables, fruit, nuts or other parts of 
plants  
20.01  VEGETABLES (WHETHER OR NOT WILD), FRUIT, 
NUTS AND OTHER EDIBLE PARTS OF PLANTS, 
PREPARED OR PRESERVED IN VINEGAR OR 
ACETIC ACID.  
2001.10.00  Cucumbers and Gherkins  15  E  FREE  
2001.90  Other: 
2001.90.10  Olives, including stuffed  15  E  10 % 
2001.90.20  Capers 15  E  10 % 
2001.90.30  Sweet corn ( Zea mays var. saccharata ) 15  E  15 % 
2001.90.41  Sweet  15  E  FREE  
2001.90.49  Other 15 E  10 % 
2001.90.50  Tomatoes 15  E  15 % 
2001.90.61  Of tropical fruits  15  E  15 % 
2001.90.62  Of non-tropical fruits  15  E  15 % 
2001.90.63  Onions  15  E  15 % 
2001.90.69  Other 15 E  15 % 
2001.90.70  Mixed vegetable pickles  15  E  FREE  
2001.90.80  Piccallilies  15 E  15 % 
2001.90.90  Other 15 E  15 % 
20.02  TOMATOES PREPARED OR PRESERVED OTHERWISE 
THAN IN VINEGAR OR IN ACETIC ACID.  
2002.10.00  Tomatoes, whole or in pieces  15  C  15 % 
2002.90  Other: 
2002.90.11  Purées  81  E  81 % 
2002.90.12  Uncooked paste or pulp  81  E  81 % 
2002.90.19  Other 81 E  81 % 
2002.90.19A  Exclusively tomato concentrate  —  F  81 % 
2002.90.21  Juice  81  E  25 % 
2002.90.29  Other 81 E  25 %EN 1360 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2002.90.29A  Exclusively tomato concentrate  —  F  25 % 
20.03  MUSHROOMS AND TRUFFLES, PREPARED OR 
PRESERVED OTHERWISE THAN IN VINEGAR OR 
ACETIC ACID.  
2003.10.00  Mushrooms of the genus  Agaricus  10 E  FREE  
2003.20.00  Truffles  15  A  10 % 
2003.90.00  Other 10 E  FREE  
20.04  OTHER VEGETABLES (WHETHER OR NOT WILD) 
PREPARED OR PRESERVED OTHER THAN IN 
VINEGAR OR ACETIC ACID, FROZEN, OTHER 
THAN PRODUCTS OF HEADING 20.06.  
2004.10  Potatoes:  
2004.10.10  Preparations of sliced and precooked potatoes, in 
containers holding less than one kilogram  40 H  20 % 
2004.10.20  Preparations of sliced and precooked potatoes, in 
containers holding at least one kilogram  40 H  20 % 
2004.10.30  Preparations of potatoes peeled, mashed and precooked 
(hash browns)  40 H  20 % 
2004.10.90  Other 40 H  20 % 
2004.90  Other vegetables and mixtures of vegetables:  
2004.90.11  Peas: 15  H  10 % 
2004.90.12  String beans, unshelled  15  H  15 % 
2004.90.19  Other 15 H  15 % 
2004.90.21  Onions and shallots  15  H  15 % 
2004.90.22  Garlic  15  H  15 % 
2004.90.29  Other 15 H  15 % 
2004.90.31  Broccoli 15  H  15 % 
2004.90.32  Cauliflowers  15  H  15 % 
2004.90.33  Brussels sprouts  15  H  15 % 
2004.90.34  Cabbages  15  H  15 % 
2004.90.39  Other 15 H  15 % 
2004.90.40  Lettuces  15  H  15 % 
2004.90.51  Carrots  15  H  15 % 
2004.90.52  Salad beets  15  H  15 %EN 15.12.2012 Official Journal of the European Union 1361
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2004.90.59  Other 15 H  15 % 
2004.90.60  Peppers 15  H  FREE  
2004.90.71  Olives 15  H  10 % 
2004.90.72  Capers 15  H  10 % 
2004.90.81  Sweet corn ( Zea mays var. saccharata ) 15  H  15 % 
2004.90.82  Asparagus  15  H  10 % 
2004.90.89  Other 15 H  15 % 
2004.90.91  Olives, whether or not stuffed, with peppers or capers  15  H  10 % 
2004.90.92  Sweet corn ( Zea mays var. saccharata ) with peppers 15  H  15 % 
2004.90.99  Other 15 H  15 % 
20.05  OTHER VEGETABLES (WHETHER OR NOT WILD) 
PREPARED OR PRESERVED OTHER THAN IN 
VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER 
THAN PRODUCTS OF HEADING 20.06.  
2005.10  Homogenised vegetables:  
2005.10.10  Packaged in containers holding not more than 170,25 g 
(6 ounces)  15 E  10 % 
2005.10.90  Other 15 E  10 % 
2005.20  Potatoes:  
2005.20.10  Potato chips —  F  15 % 
2005.20.20  Flour, meal or flakes  —  F  15 % 
2005.20.90  Other —  F  54 % 
2005.40.00  Peas ( Pisum sativum ) 15  E  10 % 
2005.51  Beans, shelled:  
2005.51.10  Prepared with meat, offal or sausages  —  F  15 % 
2005.51.20  Pork and beans  —  F  5 % 
2005.51.90  Other —  F  15 % 
2005.59.00  Other —  F  15 % 
2005.60.00  Asparagus  15  E  10 % 
2005.70.00  Olives 15  A  10 % 
2005.80.00  Sweet corn ( Zea mays var. saccharata ) —  F  15 %EN 1362 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2005.91.00  Bamboo shoots 15  E  15 % 
2005.99  Other: 
2005.99.11  Onions  15  E  15 % 
2005.99.12  Garlic  15  E  15 % 
2005.99.19  Other 15 E  15 % 
2005.99.20  Cabbages, cauliflower, kohlrabi, kale and other products 
of the genus  Brassica , unmixed  15 E  15 % 
2005.99.31  Carrots  15  E  15 % 
2005.99.32  Salad beets  15  E  15 % 
2005.99.39  Other 15 E  15 % 
2005.99.40  Peppers 15  E  Free  
2005.99.50  Capers 15  E  10 % 
2005.99.60  Unmixed leguminous plants (other)  15  E  15 % 
2005.99.70  Unmixed vegetables (other)  15  E  15 % 
2005.99.80  Sauerkraut  15  E  15 % 
2005.99.91  Olives (whether or not stuffed) with capers  15  E  10 % 
2005.99.92  Sweet corn ( Zea mays var. saccharata ) with peppers 15  E  15 % 
2005.99.99  Other 15 E  15 % 
20.06  VEGETABLES (WHETHER OR NOT WILD), FRUIT, 
NUTS, FRUIT PEEL AND OTHER PARTS OF PLANTS, 
PRESERVED IN SUGAR (DRAINED, GLACÉ OR 
CRYSTALLISED).  
2006.00.11  Strawberries  —  F  15 % 
2006.00.19  Other —  F  15 % 
2006.00.90  Other —  F  15 % 
20.07  JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT 
PURÉE AND FRUIT OR NUT PASTES, OBTAINED BY 
COOKING, WHETHER OR NOT CONTAINING 
ADDED SUGAR OR OTHER SWEETENER.  
2007.10.00  Homogenised preparations  —  F  15 % 
2007.91.00  Of citrus fruit  —  F  15 % 
2007.99  Other: 
2007.99.10  Of strawberries  15  E  15 %EN 15.12.2012 Official Journal of the European Union 1363
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2007.99.90  Other 15 E  15 % 
2007.99.90A  Exclusively pear, apple, apricot or peach pastes for 
industrial transformation, packaged in containers with 
a net content of 5 kg or more  0 A  15 % 
20.08  FRUITS, NUTS AND OTHER EDIBLE PARTS OF 
PLANTS, OTHERWISE PREPARED OR PRESERVED, 
WHETHER OR NOT CONTAINING ADDED SUGAR 
OR OTHER SWEETENER OR SPIRIT, NOT SPECIFIED 
OR INCLUDED ELSEWHERE.  
2008.11  Peanuts:  
2008.11.10  Roasted 15  E  15 % 
2008.11.20  Peanut butter  15  E  15 % 
2008.11.90  Other 15 E  15 % 
2008.19  Other, including mixtures:  
2008.19.11  Cashew nuts, including mixtures thereof in which 
cashew nuts are the main ingredient by weight  15 E  15 % 
2008.19.12  Mixtures, in which groundnuts are the main ingredient 
by weight  15 E  15 % 
2008.19.13  Almond butter  15  E  FREE  
2008.19.19  Other 15 E  15 % 
2008.19.21  Of toasted almonds, with no added sugar or other 
sweetener  15 E  FREE  
2008.19.22  Of sesame seeds, toasted  15  E  10 % 
2008.19.29  Other 15 E  15 % 
2008.19.90  Other 15 E  15 % 
2008.20.00  Pineapples —  F  15 % 
2008.30.00  Citrus fruit  15 H  15 % 
2008.40.00  Pears  15  E  FREE  
2008.50.00  Apricots  15  E  FREE  
2008.60.00  Cherries  15  E  FREE  
2008.70.00  –  Peaches, including nectarines  15  E  FREE  
2008.80.00  Strawberries  —  F  15 % 
2008.91.00  Palm hearts  15 E  15 % 
2008.92  Mixtures:EN 1364 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2008.92.11  Packaged in containers with a net content of at least 50 
pounds — F  FREE  
2008.92.19  Other —  F  15 % 
2008.92.90  Other —  F  15 % 
2008.99  Other: 
2008.99.11  Corn cobs, frozen  —  F  15 % 
2008.99.19  Other —  F  15 % 
2008.99.21  Sweet potatoes  —  F  15 % 
2008.99.22  Yams  —  F  15 % 
2008.99.23  Manioc (cassava root)  —  F  15 % 
2008.99.29  Other —  F  15 % 
2008.99.30  Other, of tropical fruits  —  F  15 % 
2008.99.40  Other, of non-tropical fruits  —  F  15 % 
2008.99.90  Other —  F  15 % 
20.09  FRUIT JUICES (INCLUDING GRAPE MUST) AND 
VEGETABLE (INCLUDING WILD VEGETABLE) JUICES, 
UNFERMENTED AND NOT CONTAINING ADDED 
SPIRIT, WHETHER OR NOT CONTAINING ADDED 
SUGAR OR OTHER SWEETENER.  
2009.11.00  Frozen  —  F  15 % 
2009.12.00  Not frozen, with a Brix value not exceeding 20  —  F  15 % 
2009.19.00  Other —  F  15 % 
2009.21.00  With a Brix value not exceeding 20  —  F  15 % 
2009.29.00  Other —  F  15 % 
2009.31.00  With a Brix value not exceeding 20  —  F  15 % 
2009.39.00  Other —  F  15 % 
2009.41.00  With a Brix value not exceeding 20  —  F  15 % 
2009.49.00  Other —  F  15 % 
2009.50.00  Tomato juice  —  F  15 % 
2009.61.00  With a Brix value not exceeding 30  —  F  15 % 
2009.69  Other: 
2009.69.10  Concentrate, whether or not powdered  —  A  FREEEN 15.12.2012 Official Journal of the European Union 1365
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2009.69.20  Without additives or preservatives, or only with added 
ascorbic acid (vitamin C)  — F  15 % 
2009.69.20A  Exclusively grape must  0  A  15 % 
2009.69.90  Other —  F  15 % 
2009.69.90A  Exclusively grape must  0  A  15 % 
2009.71.00  With a Brix value not exceeding 20  —  F  15 % 
2009.79  Other: 
2009.79.10  Concentrated  0  A  FREE  
2009.79.20  Without additives or preservatives, or only with added 
ascorbic acid (vitamin C)  — F  15 % 
2009.79.90  Other —  F  15 % 
2009.80.11  Concentrated  —  A  15 % 
2009.80.19  Other —  F  15 % 
2009.80.20  Of vegetables, not containing tomato, whether or not 
concentrated  — F  15 % 
2009.80.31  Of tropical fruits  —  F  15 % 
2009.80.32  Of pear —  A  FREE  
2009.80.33  Of peach  —  A  FREE  
2009.80.34  Of apricot —  A  FREE  
2009.80.39  Other —  A  FREE  
2009.80.91  Of tropical fruits  —  F  15 % 
2009.80.92  Of peach  —  F  15 % 
2009.80.93  Of apricot —  F  15 % 
2009.80.94  Of pear —  F  15 % 
2009.80.99  Other —  F  FREE  
2009.90  Mixtures of juices:  
2009.90.11  Of vegetables, not containing tomato  —  F  15 % 
2009.90.12  Of vegetables, containing tomato  —  F  15 % 
2009.90.13  Of tropical fruits  —  F  15 % 
2009.90.19  Other —  F  FREE  
2009.90.21  Containing tomato  —  F  15 %EN 1366 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2009.90.29  Other —  F  15 % 
2009.90.30  Prune and cranberry juice  —  F  15 % 
2009.90.40  Apple and grape juices, with added vitamin C only and 
no other additives or preservatives, not concentrated  — F  15 % 
2009.90.90  Other —  F  15 % 
21 Miscellaneous edible preparations  
21.01  EXTRACTS, ESSENCES AND CONCENTRATES, OF 
COFFEE, TEA OR MATE AND PREPARATIONS 
BASED ON THESE PRODUCTS OR ON COFFEE, TEA 
OR MATE; ROASTED CHICORY AND OTHER 
ROASTED COFFEE SUBSTITUTES AND EXTRACTS, 
ESSENCES AND CONCENTRATES THEREOF.  
2101.11  Extracts, essences and concentrates:  
2101.11.10  Instant (soluble) coffee  40  A  81 % 
2101.11.90  Other 40 A  30 % 
2101.12  Preparations based on such extracts, essences or 
concentrates or on coffee:  
2101.12.10  Coffee pastes  40  A  30 % 
2101.12.20  Instant (soluble) coffee  40  A  81 % 
2101.12.90  Other 40 A  30 % 
2101.20.10  Extracts, essences and concentrates based on tea and 
preparations based on such extracts, essences or 
concentrates  15 E  15 % 
2101.20.20  Extracts, essences and concentrates based on mate and 
preparations based on such extracts, essences or 
concentrates  15 E  15 % 
2101.30.00  Roasted chicory and other roasted coffee substitutes, 
and extracts, essences and concentrates thereof  30 E  30 % 
21.02  YEASTS (ACTIVE OR INACTIVE; OTHER SINGLE-CELL 
MICRO-ORGANISMS, DEAD (BUT NOT INCLUDING 
VACCINES OF HEADING 30.02); PREPARED BAKING 
POWDERS.  
2102.10.10  For brewing  10  E  FREE  
2102.10.90  Other 10 E  10 % 
2102.10.90A  Exclusively culture yeasts  0  A  10 % 
2102.20.00  Inactive yeasts; other single-cell micro-organisms, dead  0  A  FREE  
2102.30.00  Prepared baking powders  10  E  10 %EN 15.12.2012 Official Journal of the European Union 1367
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
21.03  SAUCES AND PREPARATIONS THEREFOR; MIXED 
CONDIMENTS AND MIXED SEASONINGS; 
MUSTARD FLOUR AND MEAL AND PREPARED 
MUSTARD.  
2103.10.00  Soy sauce  —  F  15 % 
2103.20.10  Ketchup, with or without hot spices  —  F  50 % 
2103.20.91  With a dry tomato extract content of 5 % or more by 
weight  — F  50 % 
2103.20.99  Other —  F  25 % 
2103.30  Mustard flour and meal and prepared mustard:  
2103.30.10  Mustard flour and meal  5  C  FREE  
2103.30.20  Prepared mustard  —  F  15 % 
2103.90  Other: 
2103.90.10  Preparations for sauces  —  F  15 % 
2103.90.21  Mayonnaise, whether or not mixed  —  F  15 % 
2103.90.22  Worcester sauce (English)  —  F  15 % 
2103.90.29  Other —  F  15 % 
2103.90.31  Mixed seasonings used in industrial sausage-making  —  F  15 % 
2103.90.39  Other —  F  15 % 
21.04  PREPARATIONS FOR SOUPS AND BROTHS; 
PREPARED SOUPS AND BROTHS; HOMOGENISED 
COMPOSITE FOOD PREPARATIONS.  
2104.10  Preparations for soups and broths; prepared soups and 
broths:  
2104.10.11  Based on meat, including its extracts and juices  —  F  10 % 
2104.10.12  Based on fish, crustaceans and molluscs, including their 
extracts and juices  — F  15 % 
2104.10.13  Of leguminous or green vegetables, not containing 
tomato — F  10 % 
2104.10.19  Other —  F  15 % 
2104.10.21  Of chicken with noodles or other pasta, except those 
containing oriental type, pre-cooked, dehydrated 
noodles  — F  15 % 
2104.10.22  Containing fish, crustaceans or molluscs or including 
their extracts or juices  — F  15 %EN 1368 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2104.10.23  Containing meat, or extracts and juices thereof  —  F  10 % 
2104.10.24  Of leguminous plants or vegetables, not containing 
tomato (vegetarian)  — F  10 % 
2104.10.29  Other —  F  15 % 
2104.10.30  Homogenised and dehydrated broths, as paste or 
powder — F  FREE  
2104.10.91  Of fish, crustaceans or molluscs  —  F  15 % 
2104.10.92  Of beef with vegetables; of chicken of all kinds; of 
turkey of all kinds  — F  10 % 
2104.10.93  Of leguminous or green vegetables (vegetarian), 
containing tomato: of peas, of black beans; of 
minestrone  — F  10 % 
2104.10.94  Other leguminous and green vegetables (vegetarian), not 
containing tomato  — F  10 % 
2104.10.95  Of beef (meat or offal),with spaghetti and other pasta, 
except minestrone  — F  15 % 
2104.10.96  Other meat  —  F  10 % 
2104.10.99  Other —  F  15 % 
2104.20  Homogenised composite food preparations:  
2104.20.10  Of leguminous or green vegetables  —  F  5 % 
2104.20.20  Of fruits  —  F  5 % 
2104.20.30  Containing meat or offal of Chapter 2  —  F  5 % 
2104.20.40  Containing fish, crustaceans or molluscs  —  F  5 % 
2104.20.90  Other —  F  5 % 
21.05  ICE CREAM AND OTHER EDIBLE ICES, WHETHER OR 
NOT CONTAINING COCOA.  
2105.00.10  Based on milk or cream, whether or not containing 
cocoa  — F  15 % 
2105.00.91  Containing cocoa  —  F  15 % 
2105.00.99  Other —  F  15 % 
21.06  FOOD PREPARATIONS NOT SPECIFIED OR 
INCLUDED ELSEWHERE.  
2106.10.00  Protein concentrates and textured protein substances  5  E  FREE  
2106.90  Other:EN 15.12.2012 Official Journal of the European Union 1369
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2106.90.11  Post-mix syrup, naturally or artificially flavoured, for 
carbonated beverages of the kind used in dispensing 
machines to make carbonated beverages in snack 
bars, restaurants, cinemas, schools and other public 
outlets  0 A  FREE  
2106.90.12  Other syrups or concentrates, with natural or artificial 
flavourings, for the industrial production of carbonated 
beverages  0 A  FREE  
2106.90.13  Other syrups or concentrates, with natural fruit 
flavourings, excluding strawberry  0 A  15 % 
2106.90.14  Syrups or concentrates, with a natural flavouring of 
strawberry, except those for carbonated beverages  0 A  15 % 
2106.90.15  Preparations based on aromatic bitter extracts, whether 
or not in powdered form, for flavouring alcoholic 
beverages  0 A  15 % 
2106.90.16  Preparations based on eggs ( "egg nog ") 0  A  FREE  
2106.90.17  Milk-substitute dietary preparations with a protein base  0  A  5 % 
2106.90.19  Other 10 E  15 % 
2106.90.19A  Only composite preparations for the drinks industry, 
excluding those of heading 33.02  0 A  15 % 
2106.90.19B  Exclusively liquid preparations based on maize (corn) 
syrup and partially hydrogenated palm oil, of a kind 
used for decorating and filling bakery products, in 
containers holding more than 2 kg  0 A  15 % 
2106.90.20  Chewing gums (chicle) for diabetics  15  A  10 % 
2106.90.30  Ice cream powders  15  H  FREE  
2106.90.41  With added sugar or other sweetener  15  H  15 % 
2106.90.41A  Exclusively powders for the preparation of gelatine  —  F  15 % 
2106.90.49  Other 15 H  5 % 
2106.90.49A  Exclusively powders for the preparation of gelatine  —  F  5 % 
2106.90.50  Mixtures of plants or parts of plants, seeds or fruits 
(whole, cut, in parts or powdered) for infusions or teas  15 A  FREE  
2106.90.61  Intended to improve the digestion  15  A  FREE  
2106.90.62  Based on vitamins or minerals  15  A  5 % 
2106.90.69  Other 15 A  10 % 
2106.90.70  Prepared food stabilisers, emulsifiers or antioxidants  5  E  FREEEN 1370 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2106.90.80  Artificial flavourings for industrial preparation  15  A  FREE  
2106.90.91  Preparations for sausages with a protein base  15  A  15 % 
2106.90.92  Hydrolysed protein  5  E  FREE  
2106.90.93  Royal jelly 15  A  10 % 
2106.90.99  Other 10 E  10 % 
2106.90.99A  Exclusively preparations for feeding infants, packaged 
for retail sale  0 A  10 % 
2106.90.99B  Exclusively autolysed yeasts ( "yeast extracts ") 5  E  10 % 
2106.90.99C  Exclusively imitation cheese  —  F  10 % See paragraph 8, 
Section B of 
Annex I  
22 Beverages, spirits and vinegar  
22.01  WATER, INCLUDING NATURAL OR ARTIFICIAL 
MINERAL WATER AND AERATED WATER, NOT 
CONTAINING ADDED SUGAR OR OTHER 
SWEETENER OR FLAVOURING; ICE AND SNOW.  
2201.10  Mineral water and aerated water:  
2201.10.10  Mineral water, not artificially aerated  15  H  15 % 
2201.10.20  Aerated water  15 H  10 % 
2201.10.90  Other 15 H  15 % 
2201.90  Other: 
2201.90.10  Ice and snow  15  H  10 % 
2201.90.20  Drinking water  15  H  15 % 
2201.90.90  Other 15 H  15 % 
22.02  WATER, INCLUDING MINERAL WATER AND 
AERATED WATER, CONTAINING ADDED SUGAR 
OR OTHER SWEETENER OR FLAVOURING, AND 
OTHER NON-ALCOHOLIC BEVERAGES, NOT 
INCLUDING FRUIT OR VEGETABLE JUICES OF 
HEADING 20.09.  
2202.10.10  Carbonated beverages  15  H  15 % 
2202.10.90  Other 15 H  15 % 
2202.90  Other: 
2202.90.11  Based on milk, with or without cocoa  —  F  30 % 
2202.90.11A  Exclusively food preparations of the kinds referred to in 
Note 1 a) of Chapter 30, for use as beverages  30 H  30 %EN 15.12.2012 Official Journal of the European Union 1371
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2202.90.19  Other —  F  15 % 
2202.90.19A  Exclusively food preparations of the kinds referred to in 
Note 1 a) of Chapter 30, for use as beverages  30 H  15 % 
2202.90.20  Coffee-flavoured diet beverages  —  F  15 % 
2202.90.30  Other diet beverages; restorative tonics  —  F  5 % 
2202.90.40  Aqueous electrolytic solutions based on sugars and 
chemicals, used to replace lost liquids and minerals  — F  5 % 
2202.90.90  Other —  F  15 % 
2202.90.90A  Exclusively food preparations of the kinds referred to in 
Note 1 a) of Chapter 30, for use as beverages  30 H  15 % 
2203.00  Beer made from malt:  
2203.00.10  With a CIF value of B/0.76 or more per litre  40  H  15 % 
2203.00.90  Other 40 H  15 % 
22.04  WINE FROM FRESH GRAPES, INCLUDING FORTIFIED 
WINES; GRAPE MUST OTHER THAN THAT OF 
HEADING 20.09.  
2204.10  Sparkling wine:  
2204.10.10  Champagne 20  A  10 % 
2204.10.90  Other 20 A  10 % 
2204.21  In containers holding 2 litres or less:  
2204.21.11  With an alcoholic strength of over 20 % by volume  20  A  15 % 
2204.21.19  Other 20 A  15 % 
2204.21.21  With an alcoholic strength of over 20 % by volume  20  A  15 % 
2204.21.29  Other 20 A  15 % 
2204.21.91  With an alcoholic strength of over 20 % by volume  20  A  15 % 
2204.21.99  Other 20 A  15 % 
2204.29  Other: 
2204.29.11  With an alcoholic strength of over 20 % by volume  20  A  15 % 
2204.29.19  Other 20 A  15 % 
2204.29.21  With an alcoholic strength of over 20 % by volume  20  A  15 % 
2204.29.29  Other 20 A  15 % 
2204.29.91  With an alcoholic strength of over 20 % by volume  20  A  15 %EN 1372 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2204.29.99  Other 20 A  15 % 
2204.30.00  Other grape musts  20  A  15 % 
22.05  VERMOUTH AND OTHER WINE OF FRESH GRAPES 
FLAVOURED WITH PLANTS OR AROMATIC 
SUBSTANCES.  
2205.10  In containers holding 2 litres or less:  
2205.10.11  With an alcoholic strength of over 20 % by volume  20  A  15 % 
2205.10.19  Other 20 A  15 % 
2205.10.20  Restorative tonic wines containing added vitamins, 
quinine hydrochloride and calcium pantothenate  20 A  5 % 
2205.10.30  Aqueous dilution of wine with vegetable or fruit juices, 
whether or not flavoured, containing added carbon 
dioxide and with an alcoholic strength of not more 
than 6 % by volume  20 A  15 % 
2205.10.40  Sangrias and other wines flavoured with vegetables or 
fruit, with no added carbon dioxide  20 A  15 % 
2205.10.91  With an alcoholic strength of over 20 % by volume  20  A  15 % 
2205.10.99  Other 20 A  15 % 
2205.90  Other: 
2205.90.11  With an alcoholic strength of over 20 % by volume  20  A  15 % 
2205.90.19  Other 20 A  15 % 
2205.90.20  Restorative tonic wines containing added vitamins, 
quinine chlorohydrate and calcium pantothenate  20 A  5 % 
2205.90.30  Punches and other wines flavoured with vegetables or 
fruit  20 A  15 % 
2205.90.91  With an alcoholic strength of over 20 % by volume  20  A  15 % 
2205.90.99  Other 20 A  15 % 
22.06  OTHER FERMENTED BEVERAGES (FOR EXAMPLE 
CIDER, PERRY OR MEAD); MIXTURES OF 
FERMENTED BEVERAGES AND MIXTURES OF 
FERMENTED BEVERAGES AND NON-ALCOHOLIC 
BEVERAGES, NOT SPECIFIED OR INCLUDED ELSE ­
WHERE.  
2206.00.11  With an alcoholic strength of 20 % or less by volume  20 E1  15 % 
2206.00.19  Other 20 E1  15 % 
2206.00.20  Cider  20  E1  15 %EN 15.12.2012 Official Journal of the European Union 1373
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2206.00.30  Aqueous dilution of fermented vegetable or fruit juices, 
whether or not containing added wine, added carbon 
dioxide, and with an alcoholic strength of not more 
than 6 % by volume  20 E1  15 % 
2206.00.40  Other fermented beverages based on apples with an 
alcoholic strength of not more than 20 % by volume  20 E1  15 % 
2206.00.91  With an alcoholic strength of over 20 % by volume  20  E1  15 % 
2206.00.99  Other 20 E1  15 % 
22.07  UNDENATURED ETHYL ALCOHOL WITH AN 
ALCOHOLIC STRENGTH OF AT LEAST 80 % BY 
VOLUME; ETHYL ALCOHOL AND OTHER SPIRITS, 
DENATURED, OF ANY STRENGTH.  
2207.10  Undenatured ethyl alcohol with an alcoholic strength of 
at least 80 % by volume  
2207.10.10  Chemical reagents; absolute alcohol  —  F  15 % 
2207.10.20  Rectified alcohol for the pharmaceutical industry  —  F  FREE  
2207.10.90  Other —  F  15 % 
2207.20.00  Ethyl alcohol and other spirits, denatured, of any 
strength  — F  FREE  
22.08  UNDENATURED ETHYL ALCOHOL WITH AN 
ALCOHOLIC STRENGTH OF LESS THAN 80 % BY 
VOLUME; SPIRITS, LIQUEURS AND OTHER 
SPIRITUOUS BEVERAGES.  
2208.20  Spirits obtained by distilling grape wine or grape marc 
(cognac, brandy, etc.):  
2208.20.10  In original containers for retail sale  30  A  15 % 
2208.20.20  Concentrates for the industrial preparation of alcoholic 
beverages  30 A  15 % 
2208.20.90  Other 30 A  15 % 
2208.30  Whisky: 
2208.30.10  With a C.I.F. value of less than B/70.00 per case (12 
units)  30 C1 15 % 
2208.30.20  With a C.I.F. value of at least B/70.00 per case (12 
units)  30 C1 15 % 
2208.30.30  Concentrates for the industrial preparation of alcoholic 
beverages  30 C1 15 % 
2208.30.30A  Exclusively rum  —  F  15 % 
2208.30.90  Other 30 C1 15 % 
2208.40  Rum and other spirits obtained by distilling fermented 
sugar-cane products:EN 1374 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2208.40.10  In original containers for retail sale  —  F  15 % 
2208.40.20  Concentrates for the industrial preparation of alcoholic 
beverages  — F  15 % 
2208.40.90  Other —  F  15 % 
2208.50  Gin and Geneva:  
2208.50.10  In original containers for retail sale  30  A  15 % 
2208.50.20  Concentrates for the industrial preparation of alcoholic 
beverages  30 A  15 % 
2208.50.90  Other 30 A  15 % 
2208.60  Vodka: 
2208.60.10  With an alcoholic strength of over 60° GL (in original 
containers for retail sale)  30 E  15 % 
2208.60.20  With an alcoholic strength of no more than 60° GL and 
a C.I.F. of over B/2.50 per litre (in original containers 
for retail sale)  30 E  15 % 
2208.60.30  With an alcoholic strength of no more than 60° GL and 
a C.I.F. of no more than B/2.50 per litre (in original 
containers for retail sale)  30 E  15 % 
2208.60.40  With an alcoholic strength of no more than 60° GL and 
a C.I.F. of no more than B/2.50 per litre (in bulk)  30 E  15 % 
2208.60.50  Concentrates for the industrial preparation of alcoholic 
beverages  30 E  15 % 
2208.60.90  Other 30 E  15 % 
2208.70  Liqueurs and cordials:  
2208.70.10  With an alcoholic strength of over 20 % but no more 
than 60 % by volume (in original containers for retail 
sale)  30 A  15 % 
2208.70.20  With an alcoholic strength of over 60 % by volume (in 
original containers for retail sale)  30 A  15 % 
2208.70.30  Concentrates for the industrial preparation of alcoholic 
beverages  30 A  15 % 
2208.70.90  Other 30 A  15 % 
2208.90  Other: 
2208.90.11  " Tequila " and  "mescal " (in original containers for retail 
sale)  30 A  10 % 
2208.90.12  Other, with an alcoholic strength of over 60° GL (in 
original containers for retail sale)  30 A  15 %EN 15.12.2012 Official Journal of the European Union 1375
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2208.90.13  Other, with an alcoholic strength of no more than 60° 
GL and a CIF value of over B/2.50 per litre (in original 
containers for retail sale)  30 A  15 % 
2208.90.14  Other, with an alcoholic strength of no more than 60° 
GL and a C.I.F. of no more than B/2.50 per litre, except 
in bulk (in original containers for retail sale)  30 A  15 % 
2208.90.15  Other, with an alcoholic strength of no more than 60° 
GL and a CIF value of no more than B/2.50 per litre (in 
bulk)  30 A  15 % 
2208.90.16  Concentrates for the industrial preparation of alcoholic 
beverages  30 A  15 % 
2208.90.19  Other 30 A  15 % 
2208.90.21  With an alcoholic strength of over 60° GL: (in original 
containers for retail sale)  — F  15 % 
2208.90.22  Other, with an alcoholic strength of no more than 60° 
GL and a CIF value of over B/2.50 per litre (in original 
containers for retail sale)  — F  15 % 
2208.90.23  Other, with an alcoholic strength of no more than 60° 
GL and a C.I.F. of no more than B/2.50 per litre, except 
in bulk (in original containers for retail sale)  — F  15 % 
2208.90.24  Other, with an alcoholic strength of no more than 60° 
GL and a CIF value of no more than B/2.50 per litre (in 
bulk)  — F  15 % 
2208.90.25  Concentrates for the industrial preparation of alcoholic 
beverages  — F  15 % 
2208.90.29  Other —  F  15 % 
2208.90.30  Aqueous dilution of vegetable or fruit juices, mixed 
with any distilled product, containing added carbon 
dioxide, with an alcoholic strength not exceeding 6 % 
by volume (in original containers for retail sale)  30 A  15 % 
2208.90.41  Mixed rum and cola beverages with an alcoholic 
strength of no more than 20 % by volume (in 
original containers for retail sale)  30 A  15 % 
2208.90.42  Other, with an alcoholic strength of over 60 % by 
volume (in original containers for retail sale)  30 A  15 % 
2208.90.43  Other, with an alcoholic strength of over 20 % but no 
more than 60 % by volume (in original containers for 
retail sale)  30 A  15 % 
2208.90.44  With an alcoholic strength of no more than 20 % by 
volume (in original containers for retail sale)  30 A  15 % 
2208.90.49  Other 30 A  15 %EN 1376 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2208.90.91  With an alcoholic strength of no more than 20 % by 
volume (in original containers for retail sale)  30 A  15 % 
2208.90.92  Concentrates for the industrial preparation of alcoholic 
beverages  30 A  15 % 
2208.90.99  Other 30 A  15 % 
22.09  VINEGAR AND VINEGAR SUBSTITUTES OBTAINED 
FROM ACETIC ACID. 
2209.00.10  Edible vinegar  —  F  15 % 
2209.00.20  Edible vinegar substitutes  —  F  15 % 
23 Residues and waste from the food industries; prepared 
animal fodder  
23.01  FLOUR, MEAL AND PELLETS, OF MEAT OR MEAT 
OFFAL, FISH, CRUSTACEANS, MOLLUSCS OR 
OTHER AQUATIC INVERTEBRATES, UNFIT FOR 
HUMAN CONSUMPTION; GREAVES.  
2301.10  Flour, meal and pellets, of meat or meat offal; greaves:  
2301.10.10  Greaves  —  F  15 % 
2301.10.90  Other —  F  15 % 
2301.20  Flour, meal and pellets, of fish or of crustaceans, 
molluscs or other aquatic invertebrates:  
2301.20.10  Flour, meal and pellets of fish  15  G  15 % 
2301.20.10A  Fish meal only  0  A  15 % 
2301.20.90  Other 15 G  15 % 
23.02  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.  
2302.10.00  Of maize (corn)  15  E  15 % 
2302.30.00  Of wheat 15  E  15 % 
2302.40.00  Of other cereals  15  E  15 % 
2302.50.00  Of leguminous plants  5  E  10 % 
23.03  RESIDUES OF STARCH MANUFACTURE AND 
SIMILAR RESIDUES, BEET-PULP, BAGASSE AND 
OTHER WASTE OF SUGAR MANUFACTURE, 
BREWING OR DISTILLING DREGS AND WASTE, 
WHETHER OR NOT IN THE FORM OF PELLETS.EN 15.12.2012 Official Journal of the European Union 1377
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2303.10  Residues of starch manufacture and similar residues:  
2303.10.11  For food use, including human consumption  0  A  FREE  
2303.10.19  Other 0  A  15 % 
2303.10.90  Other 15 E  15 % 
2303.20.00  Beet-pulp, bagasse and other waste of sugar manu ­
facture  15 E  15 % 
2303.30.00  Brewing or distilling dregs and waste  15  E  15 % 
2304.00.00  OIL CAKE AND OTHER SOLID RESIDUES, WHETHER 
OR NOT GROUND OR IN THE FORM OF PELLETS, 
RESULTING FROM THE EXTRACTION OF SOYA- 
BEAN OIL.  — F  FREE  
2305.00.00  OIL CAKE AND OTHER SOLID RESIDUES, WHETHER 
OR NOT GROUND OR IN THE FORM OF PELLETS, 
RESULTING FROM THE EXTRACTION OF GROUND- 
NUT OIL.  — F  15 % 
23.06  OIL CAKE AND OTHER SOLID RESIDUES, WHETHER 
OR NOT GROUND OR IN THE FORM OF PELLETS, 
RESULTING FROM THE EXTRACTION OF 
VEGETABLE FATS OR OILS, OTHER THAN THOSE 
OF HEADING 23.04 OR 23.05.  
2306.10.00  Of cotton seeds  —  F  15 % 
2306.20.00  Of flax seeds  —  F  15 % 
2306.30.00  Of sunflower seeds  15  E  15 % 
2306.41.00  With a low erucic acid content  5  E  10 % 
2306.49.00  Other 5  E  10 % 
2306.50.00  Of coconut or copra —  F  15 % 
2306.60.00  Of palm nuts or kernels  —  F  15 % 
2306.90  Other: 
2306.90.10  Of linseed  —  F  10 % 
2306.90.90  Other —  F  15 % 
2307.00.00  WINE LEES; ARGOL.  5  A  15 % 
23.08  VEGETABLE MATERIALS AND VEGETABLE WASTE, 
VEGETABLE RESIDUES AND BY-PRODUCTS, 
WHETHER OR NOT IN THE FORM OF PELLETS, OF 
A KIND USED IN ANIMAL FEEDING, NOT SPECIFIED 
OR INCLUDED ELSEWHERE.  
2308.00.10  Acorns and horse-chestnuts  5  A  15 %EN 1378 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2308.00.90  Other 5  A  15 % 
23.09  PREPARATIONS OF A KIND USED IN ANIMAL 
FEEDING.  
2309.10  Dog or cat food, packaged for retail sale:  
2309.10.10  Biscuits  —  F  15 % 
2309.10.90  Other —  F  15 % 
2309.90  Other: 
2309.90.10  Animal feed preparations containing added molasses or 
sugar  — F  5 % 
2309.90.21  Fortified oats  5  E  15 % 
2309.90.21A  Exclusively containing antibiotics or vitamins, whether 
or not intermixed  0 A  15 % 
2309.90.22  Milk substitutes for animal feed  5  E  5 % 
2309.90.22A  Exclusively containing antibiotics or vitamins, whether 
or not intermixed  0 A  5 % 
2309.90.23  Other preparations used for calf rearing  5  E  5 % 
2309.90.23A  Exclusively containing antibiotics or vitamins, whether 
or not intermixed  0 A  5 % 
2309.90.29  Other 5  E  15 % 
2309.90.29A  Exclusively containing antibiotics or vitamins, whether 
or not intermixed  0 A  15 % 
2309.90.31  Concentrates with less than 36 % crude protein by 
weight of preparation  15 E  FREE  
2309.90.39  Other 15 E  10 % 
2309.90.40  Other premixes (supplements)  —  A  FREE  
2309.90.50  Other ingredients for the preparation of food (e.g. prep ­
arations made up of several mineral substances, basis 
preparations to elaborate premixes not elsewhere 
specified or included)  — A  FREE  
2309.90.91  Food preparations for birds  —  F  15 % 
2309.90.92  Food preparations for fish  —  F  15 % 
2309.90.99  Other 15 E  15 % 
24 Tobacco and manufactured tobacco substitutes  
24.01  UNMANUFACTURED TOBACCO; TOBACCO REFUSE.  
2401.10.00  Tobacco, not stemmed/stripped  —  A  FREEEN 15.12.2012 Official Journal of the European Union 1379
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2401.20.00  Tobacco, partly or wholly stemmed/stripped  —  A  FREE  
2401.30.00  Tobacco waste 15  E  15 % 
2401.30.00A  Exclusively Turco (oriental)  0  A  15 % 
24.02  CIGARS, CHEROOTS, CIGARILLOS AND CIGA ­
RETTES, OF TOBACCO OR OF TOBACCO SUBSTI ­
TUTES. 
2402.10.00  Cigars, cheroots and cigarillos containing tobacco  15  E  15 % 
2402.20.00  Cigarettes containing tobacco  —  F  15 % 
2402.90  Other: 
2402.90.10  Cigars, cheroots and cigarillos  —  F  15 % 
2402.90.20  Cigarettes  —  F  15 % 
24.03  OTHER MANUFACTURED TOBACCO AND MANU ­
FACTURED TOBACCO SUBSTITUTES;  "HOMOGE­
NISED " OR " RECONSTITUTED " TOBACCO; 
TOBACCO EXTRACTS AND ESSENCES.  
2403.10  Smoking tobacco, whether or not containing tobacco 
substitutes in any proportion:  
2403.10.10  Cut tobacco for the production of cigarettes  —  F  15 % 
2403.10.20  Pipe tobacco, whether or nor containing tobacco substi ­
tutes  — F  15 % 
2403.10.30  Cut chewing tobacco, unpressed  —  F  15 % 
2403.10.90  Other —  F  15 % 
2403.91.00  " Homogenised " or " reconstituted " tobacco 0  A  15 % 
2403.99  Other: 
2403.99.10  Pressed into tablets for smoking or chewing  —  F  15 % 
2403.99.20  Powdered tobacco (snuff)  —  F  15 % 
2403.99.90  Other —  F  15 % 
25 Mineral products  
25.01  SALT (INCLUDING TABLE SALT AND DENATURED 
SALT) AND PURE SODIUM CHLORIDE, WHETHER 
OR NOT IN AQUEOUS SOLUTION OR CONTAINING 
ADDED ANTI-CAKING OR FREE-FLOWING AGENTS; 
SEA WATER.  
2501.00.10  Sea water  81  E  15 % 
2501.00.20  Pure sodium chloride (analitic grade)  0  A  15 %EN 1380 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2501.00.30  Table or kitchen salt  81  E  81 % 
2501.00.40  Industrial refined salt in containers of no less than 25 
kilos  81 H  FREE  
2501.00.91  Prepared for animal feed  81  E  15 % 
2501.00.99  Other 81 E  81 % 
2501.00.99A  Refined salt only  81  H  81 % 
2502.00.00  UNROASTED IRON PYRITES.  0  A  10 % 
25.03  SULPHUR OF ALL KINDS, OTHER THAN SUBLIMED 
SULPHUR, PRECIPITATED SULPHUR AND 
COLLOIDAL SULPHUR.  
2503.00.10  Crude and unrefined sulphur  0  A  FREE  
2503.00.90  Other 0  A  FREE  
25.04  NATURAL GRAPHITE.  
2504.10.00  In powder or in flakes  0  A  10 % 
2504.90.00  Other 0  A  FREE  
25.05  NATURAL SANDS OF ALL KINDS, WHETHER OR 
NOT COLOURED, OTHER THAN METAL-BEARING 
SANDS OF CHAPTER 26.  
2505.10  Silica sands and quartz sands:  
2505.10.10  For filters  0  A  FREE  
2505.10.90  Other 0  A  FREE  
2505.90.00  Other 0  A  10 % 
25.06  QUARTZ (OTHER THAN NATURAL 
SANDS);QUARTZITE, WHETHER OR NOT 
ROUGHLY TRIMMED OR MERELY CUT, BY 
SAWING OR OTHERWISE, INTO SQUARE OR 
RECTANGULAR BLOCKS OR SLABS.  
2506.10.00  Quartz  0  A  10 % 
2506.20.00  Quartzite  0  A  10 % 
2507.00.00  KAOLIN AND OTHER KAOLINIC CLAYS, WHETHER 
OR NOT CALCINED. 0 A  FREE  
25.08  OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS 
OF HEADING 68.06), ANDALUSITE, KYANITE AND 
SILLIMANITE, WHETHER OR NOT CALCINED; 
MULLITE; CHAMOTTE OR DINAS EARTHS.  
2508.10.00  Bentonite  5  C  FREE  
2508.30.00  Fire clays  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1381
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2508.40.00  Other clays  0  A  FREE  
2508.50.00  Andalusite, kyanite and sillimanite  0  A  FREE  
2508.60.00  Mullite  0  A  FREE  
2508.70.00  Chamotte or dinas earths  0  A  10 % 
2509.00.00  CHALK. 0  A  FREE  
25.10  NATURAL CALCIUM PHOSPHATES, NATURAL 
ALUMINIUM CALCIUM PHOSPHATES AND PHOS ­
PHATIC CHALKS.  
2510.10.00  Unground  0  A  FREE  
2510.20.00  Ground  0  A  FREE  
25.11  NATURAL BARIUM SULPHATE (BARYTES); NATURAL 
BARIUM CARBONATE (WITHERITE),WHETHER OR 
NOT CALCINED, OTHER THAN BARIUM OXIDE OF 
HEADING 28.16.  
2511.10.00  Natural barium sulphate (barytes)  0  A  FREE  
2511.20  Natural barium carbonate (witherite):  
2511.20.10  Not calcined  0  A  10 % 
2511.20.20  Calcined  0  A  15 % 
2512.00.00  SILICEOUS FOSSIL MEALS (FOR EXAMPLE 
KIESELGUHR, TRIPOLITE AND DIATOMITE) AND 
SIMILAR SILICEOUS EARTHS, WHETHER OR NOT 
CALCINED, WITH AN APPARENT SPECIFIC 
GRAVITY OF 1 OR LESS.  0 A  FREE  
25.13  PUMICE STONE; EMERY; NATURAL CORUNDUM, 
NATURAL GARNET AND OTHER NATURAL 
ABRASIVES, WHETHER OR NOT HEAT-TREATED.  
2513.10  Pumice stone:  
2513.10.10  Crude or in irregular pieces, whether or not crushed or 
ground  0 A  FREE  
2513.10.90  Other 0  A  10 % 
2513.20  Emery, natural corundum, natural garnet and other 
natural abrasives:  
2513.20.10  Crude or in irregular pieces  0  A  FREE  
2513.20.90  Other 0  A  10 % 
2514.00.00  SLATE, WHETHER OR NOT ROUGHLY TRIMMED OR 
MERELY CUT, BY SAWING OR OTHERWISE, INTO 
SQUARE OR RECTANGULAR BLOCKS OR SLABS.  0 A  15 %EN 1382 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
25.15  MARBLE, TRAVERTINE, ECAUSSINE AND OTHER 
CALCAREOUS MONUMENTAL OR BUILDING 
STONE WITH AN APPARENT SPECIFIC GRAVITY OF 
2.5 OR MORE, AND ALABASTER, WHETHER OR 
NOT ROUGHLY TRIMMED OR MERELY CUT, BY 
SAWING OR OTHERWISE, INTO SQUARE OR 
RECTANGULAR BLOCKS OR SLABS.  
2515.11.00  Crude or roughly trimmed  10 E  10 % 
2515.12.00  Merely cut, by sawing or otherwise, into square or 
rectangular blocks or slabs  10 E  FREE  
2515.20.00  Ecaussine and other calcareous monumental or building 
stone; alabaster  10 E  10 % 
25.16  GRANITE, PORPHYRY, BASALT, SANDSTONE AND 
OTHER MONUMENTAL OR BUILDING STONE, 
WHETHER OR NOT ROUGHLY TRIMMED OR 
MERELY CUT, BY SAWING OR OTHERWISE, INTO 
SQUARE OR RECTANGULAR BLOCKS OR SLABS.  
2516.11.00  Crude or roughly trimmed  5  E  FREE  
2516.12.00  Merely cut, by sawing or otherwise, into square or 
rectangular blocks or slabs  5 E  FREE  
2516.20.00  Sandstone  5  A  15 % 
2516.90.00  Other monumental or building stone  15  C  15 % 
25.17  PEBBLES, GRAVEL, BROKEN OR CRUSHED STONE, 
OF A KIND COMMONLY USED FOR CONCRETE 
AGGREGATES, FOR ROAD METALLING OR FOR 
RAILWAY OR OTHER BALLAST, SHINGLE AND 
FLINT, WHETHER OR NOT HEAT-TREATED; 
MACADAM OF SLAG, DROSS OR SIMILAR 
INDUSTRIAL WASTE, WHETHER OR NOT 
CONTAINING MATERIALS FROM THE FIRST PART 
OF THE HEADING; TARRED MACADAM; 
GRANULES, CHIPPINGS AND POWDER OF STONES 
OF HEADING 25.15 OR 25.16, WHETHER OR NOT 
HEAT-TREATED.  
2517.10  Pebbles, gravel, broken or crushed stone, of a kind 
commonly used for concrete aggregates, for road 
metalling or for railway or other ballast, shingle and 
flint, whether or not heat-treated:  
2517.10.10  Filtering gravel  5  E  FREE  
2517.10.90  Other 5  E  10 % 
2517.20.00  Macadam of slag, dross or similar industrial waste, 
whether or not incorporating the materials cited in 
subheading 2517.10  5 E  10 % 
2517.30.00  Tarred macadam  5  E  10 % 
2517.41.00  Of marble  5  E  FREEEN 15.12.2012 Official Journal of the European Union 1383
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2517.49.00  Other 5  E  10 % 
25.18  DOLOMITE, WHETHER OR NOT SINTERED OR 
CALCINED; DOLOMITE ROUGHLY TRIMMED OR 
MERELY CUT, BY SAWING OR OTHERWISE, INTO 
SQUARE OR RECTANGULAR BLOCKS OR SLAB; 
AGGLOMERATED DOLOMITE.  
2518.10.00  Dolomite, not calcined or sintered, called  "crude " 5  E  FREE  
2518.20.00  Calcined or sintered dolomite  5  E  10 % 
2518.30.00  Dolomite ramming mix  5  E  10 % 
25.19  NATURAL MAGNESIUM CARBONATE (MAGNESITE); 
FUSED MAGNESIA; DEAD-BURNED (SINTERED) 
MAGNESIA, WHETHER OR NOT CONTAINING 
SMALL QUANTITIES OF OTHER OXIDES ADDED 
BEFORE SINTERING; OTHER MAGNESIUM OXIDE, 
WHETHER OR NOT PURE.  
2519.10.00  Natural magnesium carbonate (magnesite)  0  A  FREE  
2519.90.00  Other 0  A  10 % 
25.20  GYPSUM; ANHYDRITE; PLASTERS (CONSISTING OF 
CALCINED GYPSUM OR CALCIUM SULPHATE) 
WHETHER OR NOT COLOURED, WITH OR 
WITHOUT SMALL QUANTITIES OF ACCELERATORS 
OR RETARDERS.  
2520.10.00  Gypsum; anhydrite  5  E  FREE  
2520.20.00  Plasters  5  E  FREE  
2521.00.00  LIMESTONE FLUX; STONES FOR THE MANU ­
FACTURE OF LIME OR CEMENT. 5 E  10 % 
25.22  QUICKLIME, SLAKED LIME AND HYDRAULIC LIME, 
OTHER THAN CALCIUM OXIDE AND HYDROXIDE 
OF HEADING 28.25.  
2522.10.00  Quicklime  10  E  15 % 
2522.20.00  Slaked lime  10  E  15 % 
2522.30.00  Hydraulic lime  10  G  15 % 
25.23  HYDRAULIC CEMENTS, WHETHER OR NOT 
COLOURED OR IN THE FORM OF CLINKERS (NOT 
POWDERED).  
2523.10.00  Cement clinkers (not powdered)  5  G  FREE  
2523.21.00  White cement, whether or not artificially coloured  0  A  10 % 
2523.29.00  Other 10 G  10 % 
2523.30.00  Aluminous cements  10 G  10 %EN 1384 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2523.90.00  Other hydraulic cements  10  G  10 % 
25.24  ASBESTOS. 
2524.10.00  Crocidolite  0  A  FREE  
2524.90.00  Other 0  A  FREE  
25.25  MICA, INCLUDING SPLITTINGS; MICA WASTE.  
2525.10.00  Crude mica and mica rifted into sheets or splittings  0  A  10 % 
2525.20.00  Mica powder 0  A  FREE  
2525.30.00  Mica waste  0  A  10 % 
25.26  NATURAL STEATITE, WHETHER OR NOT ROUGHLY 
TRIMMED OR MERELY CUT, BY SAWING OR 
OTHERWISE, INTO SQUARE OR RECTANGULAR 
BLOCKS OR SLABS; TALC.  
2526.10.00  Neither crushed nor ground  0  A  10 % 
2526.20.00  Crushed or ground  0  A  FREE  
25.28  NATURAL BORATES AND CONCENTRATES 
THEREOF (WHETHER OR NOT CALCINED), BUT 
NOT INCLUDING BORATES SEPARATED FROM 
NATURAL BRINES; NATURAL BORIC ACID 
CONTAINING NO MORE THAN 85 % H  3 BO  3 , 
CALCULATED ON THE DRY WEIGHT.  
2528.10.00  Natural sodium borates and concentrates thereof 
(whether or not calcined)  0 A  10 % 
2528.90.00  Other 0  A  10 % 
25.29  FELDSPAR; LEUCITE; NEPHELINE AND NEPHELINE 
SYENITE; FLUORSPAR.  
2529.10.00  Feldspar  0  A  FREE  
2529.21.00  Containing 97 % or less calcium fluoride by weight  0  A  FREE  
2529.22.00  Containing more than 97 % calcium fluoride by weight  0  A  FREE  
2529.30.00  Leucite; nepheline and nepheline syenite  0  A  10 % 
25.30  MINERAL SUBSTANCES NOT SPECIFIED OR 
INCLUDED ELSEWHERE.  
2530.10.00  Vermiculite, perlite and chlorites, unexpanded  0  A  5 % 
2530.20.00  Kieserite and epsomite (natural magnesium sulphates)  0  A  FREE  
2530.90  Other: 
2530.90.10  Earth colours  0  A  5 %EN 15.12.2012 Official Journal of the European Union 1385
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2530.90.20  Natural cryolite; natural chiolite  0  A  10 % 
2530.90.30  Natural micaceous iron oxides  0  A  FREE  
2530.90.90  Other 0  A  5 % 
26 Ores, slag and ash 
26.01  IRON ORES AND CONCENTRATES, INCLUDING 
ROASTED IRON PYRITES. 
2601.11.00  Non-agglomerated  0  A  10 % 
2601.12.00  Agglomerated  0  A  10 % 
2601.20.00  Roasted iron pyrites (pyrites ashes)  0  A  10 % 
2602.00.00  MANGANESE ORES AND CONCENTRATES, 
INCLUDING FERRUGINOUS MANGANESE ORES 
AND CONCENTRATES WITH A MANGANESE 
CONTENT OF 20 % OR MORE, CALCULATED ON 
THE DRY WEIGHT.  0 A  10 % 
2603.00.00  COPPER ORES AND CONCENTRATES. 0  A  10 % 
2604.00.00  NICKEL ORES AND CONCENTRATES. 0  A  10 % 
2605.00.00  COBALT ORES AND CONCENTRATES.  0  A  10 % 
2606.00.00  ALUMINIUM ORES AND CONCENTRATES.  0  A  10 % 
2607.00.00  LEAD ORES AND CONCENTRATES. 0  A  10 % 
2608.00.00  ZINC ORES AND CONCENTRATES. 0  A  10 % 
2609.00.00  TIN ORES AND CONCENTRATES. 0  A  10 % 
2610.00.00  CHROMIUM ORES AND CONCENTRATES. 0  A  10 % 
2611.00.00  TUNGSTEN ORES AND CONCENTRATES. 0  A  10 % 
26.12  URANIUM OR THORIUM ORES AND CONCEN ­
TRATES.  
2612.10.00  Uranium ores and concentrates  0  A  10 % 
2612.20.00  Thorium ores and concentrates  0  A  10 % 
26.13  MOLYBDENUM ORES AND CONCENTRATES. 
2613.10.00  Roasted 0  A  FREE  
2613.90.00  Other 0  A  FREE  
2614.00.00  TITANIUM ORES AND CONCENTRATES. 0  A  10 % 
26.15  NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM 
ORES AND CONCENTRATES.EN 1386 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2615.10.00  Zirconium ores and concentrates  0  A  10 % 
2615.90.00  Other 0  A  10 % 
26.16  PRECIOUS METAL ORES AND CONCENTRATES.  
2616.10.00  Silver ores and concentrates  5  C  10 % 
2616.90  Other: 
2616.90.10  Gold ores and concentrates  5  C  FREE  
2616.90.90  Other 5  C  10 % 
26.17  OTHER ORES AND CONCENTRATES. 
2617.10.00  Antimony ores and concentrates  0  A  10 % 
2617.90.00  Other 0  A  15 % 
2618.00.00  GRANULATED SLAG (SLAG SAND) FROM THE 
MANUFACTURE OF IRON OR STEEL. 0 A  FREE  
2619.00.00  SLAG, DROSS (OTHER THAN GRANULATED SLAG), 
SCALINGS AND OTHER WASTE FROM THE MANU ­
FACTURE OF IRON OR STEEL.  0 A  10 % 
26.20  ASH AND RESIDUES (OTHER THAN FROM THE 
MANUFACTURE OF IRON OR STEEL),CONTAINING 
ARSENIC, METALS OR THEIR COMPOUNDS.  
2620.11.00  Galvanization bushes  0  A  10 % 
2620.19.00  Other 0  A  10 % 
2620.21.00  Leaded gasoline sludges and leaded anti-knock 
compound sludges  0 A  10 % 
2620.29.00  Other 0  A  10 % 
2620.30.00  Containing mainly copper  0  A  10 % 
2620.40.00  Containing mainly aluminium  0  A  10 % 
2620.60.00  Containing arsenic, mercury, thallium or their mixtures, 
of a kind used for the extraction of arsenic or those 
metals or for the manufacture of their chemical 
compounds  0 A  10 % 
2620.91.00  Containing antimony, beryllium, cadmium, chromium 
or their mixtures  0 A  10 % 
2620.99  Other: 
2620.99.10  Residues of carnallite  0  A  15 % 
2620.99.20  Containing mainly vanadium  0  A  10 % 
2620.99.90  Other 0  A  10 %EN 15.12.2012 Official Journal of the European Union 1387
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
26.21  OTHER SLAG AND ASH, INCLUDING SEAWEED ASH 
(KELP); ASH AND RESIDUES FROM THE INCIN ­
ERATION OF MUNICIPAL WASTE.  
2621.10.00  Ash and residues from the incineration of municipal 
waste  0 A  10 % 
2621.90.00  Other 0  A  10 % 
27 Mineral fuels, mineral oils and their distillation 
products; bituminous substances; mineral waxes  
27.01  COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID 
FUELS MANUFACTURED FROM COAL. 
2701.11.00  Anthracite  5  E  10 % 
2701.12.00  Bituminous coal  10  E  FREE  
2701.19.00  Other coal 5  E  10 % 
2701.20.00  Briquettes, ovoids and similar solid fuels manufactured 
from coal 5 E  10 % 
27.02  LIGNITES, WHETHER OR NOT AGGLOMERATED, 
EXCLUDING JET.  
2702.10.00  Lignites, whether or not pulverised, but not agglom ­
erated  5 E  10 % 
2702.20.00  Agglomerated lignite  5  E  10 % 
2703.00.00  PEAT (INCLUDING PEAT LITTER), WHETHER OR 
NOT AGGLOMERATED.  0 A  10 % 
27.04  COKE AND SEMI-COKE OF COAL, OF LIGNITE OR 
OF PEAT, WHETHER OR NOT AGGLOMERATED; 
RETORT CARBON.  
2704.00.10  Retort carbon  0  A  15 % 
2704.00.90  Other 0  A  10 % 
2705.00.00  COAL GAS, WATER GAS, PRODUCER GAS AND 
SIMILAR GASES, OTHER THAN PETROLEUM GAS 
AND OTHER GASEOUS HYDROCARBONS.  15 E  15 % 
2706.00.00  TARS DISTILLED FROM COAL, LIGNITE OR PEAT 
AND OTHER MINERAL TARS, WHETHER OR NOT 
DEHYDRATED OR PARTIALLY DISTILLED, 
INCLUDING RECONSTITUTED TARS.  15 E  15 % 
27.07  OILS AND OTHER PRODUCTS OF THE DISTIL ­
LATION OF HIGH TEMPERATURE COAL TARS; 
SIMILAR PRODUCTS IN WHICH THE WEIGHT OF 
THE AROMATIC CONSTITUENTS EXCEEDS THAT 
OF THE NON-AROMATIC CONSTITUENTS.  
2707.10.00  Benzol (benzene)  10  E  FREE  
2707.20.00  Toluol (toluene)  10 E  FREEEN 1388 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2707.30.00  Xylol (xylenes)  10  E  FREE  
2707.40.00  Naphthalene 10  E  FREE  
2707.50.00  Other aromatic hydrocarbon mixtures of which 65 % 
or more by volume (including losses) distils at 250 °C 
by the ASTM D 86 method  10 E  15 % 
2707.91.00  Creosote oils  10  E  10 % 
2707.99  Other: 
2707.99.10  Solvent naphtha 10  E  15 % 
2707.99.90  Other 10 E  FREE  
27.08  PITCH AND PITCH COKE, OBTAINED FROM COAL 
TAR OR FROM OTHER MINERAL TARS.  
2708.10.00  Pitch 10  E  10 % 
2708.20.00  Pitch coke  10  E  10 % 
2709.00.00  PETROLEUM OILS AND OILS OBTAINED FROM 
BITUMINOUS MINERALS, CRUDE.  0 A  FREE  
27.10  PETROLEUM OILS AND OILS OBTAINED FROM 
BITUMINOUS MINERALS, OTHER THAN CRUDE; 
PREPARATIONS NOT ELSEWHERE SPECIFIED OR 
INCLUDED, CONTAINING BY WEIGHT 70 % OR 
MORE OF PETROLEUM OILS OR OF OILS 
OBTAINED FROM BITUMINOUS MINERALS, THESE 
OILS BEING THE BASIC CONSTITUENTS OF THE 
PREPARATIONS; WASTE OILS.  
2710.11  Light oils and preparations:  
2710.11.11  Of a quality not exceeding 87 octanes  0  A  FREE  
2710.11.12  Of a quality exceeding 87 octanes but not exceeding 91 
octanes  0 A  FREE  
2710.11.13  Of a quality exceeding 91 octanes  0  A  FREE  
2710.11.14  Aviation fuel  0  A  FREE  
2710.11.19  Other 0  A  FREE  
2710.11.20  Leaded petrols  0  A  FREE  
2710.11.91  White spirit  5  E  FREE  
2710.11.92  Petroleum naphtha ( "petroleum ether ") —  A  FREE  
2710.11.93  Fuels for reactors and turbines, jet fuels  15  E  FREE  
2710.11.99  Other 15 E  FREE  
2710.19  Other:EN 15.12.2012 Official Journal of the European Union 1389
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2710.19.10  Kerosene  0  A  FREE  
2710.19.21  Diesel-type fuels for motor vehicles  0  A  FREE  
2710.19.22  Marine diesel  0  A  30 % 
2710.19.29  Other 0  A  30 % 
2710.19.30  Other heavy fuel oils, including prepared fuel oils (for 
example Bunker C, low viscosity)  0 A  FREE  
2710.19.91  Base mineral oils, whether or not coloured, excluding 
compound oils, not packaged for direct retail sale  — A  FREE  
2710.19.92  Lubricating oils for electrical transformers or circuit 
breakers; aviation lubricating oils  15 C  10 % 
2710.19.93  Nationally produced lubricating oils  15  C  15 % 
2710.19.94  Brake and hydraulic transmission fluids  5  E  15 % 
2710.19.95  Lubricating greases  15  C  5 % 
2710.19.96  Spindle oils  15  C  5 % 
2710.19.99  Other 10 E  5 % 
2710.19.99A  Oils exclusively for industrial use (excluding kerosenes)  0  A  5 % 
2710.19.99B  Exclusively medium oils and preparations (excluding 
kerosenes and other oils for industrial use)  15 E  5 % 
2710.19.99C  Exclusively other lubricating oils and oils for use in 
agriculture, of a kind used for pest control and diseases  15 C  
2710.19.99D  Exclusively heavy oils and preparations, except fuel oils 
and paraffinic or naphthenic oils, refined  15 E  5 % 
2710.91  Containing polychlorinated biphenyls (PCBs), polychlor ­
inated terphenyls (PCTs) or polybrominated biphenyls 
(PBBs):  
2710.91.10  Oily mixtures (of the type from bilge water or ballast 
water mixed with residues of hydrocarbons or 
petroleum oils) obtained from ships  15 E  FREE  
2710.91.90  Other 15 E  10 % 
2710.99  Other: 
2710.99.10  Oily mixtures (of the type from bilge water or ballast 
water mixed with residues of hydrocarbons or 
petroleum oils) obtained from ships  15 E  FREE  
2710.99.90  Other 15 E  10 % 
27.11  PETROLEUM GASES AND OTHER GASEOUS HYDRO ­
CARBONS.EN 1390 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2711.11.00  Natural gas  0  A  FREE  
2711.12.00  Propane 0  A  FREE  
2711.13.00  Butanes  0  A  FREE  
2711.14.00  Ethylene, propylene, butylene and butadiene  0  A  FREE  
2711.19.00  Other 0  A  FREE  
2711.21.00  Natural gas  0  A  FREE  
2711.29  Other: 
2711.29.10  Butanes  0  A  FREE  
2711.29.90  Other 0  A  FREE  
27.12  PETROLEUM JELLY; PARAFFIN WAX, MICROCRYST ­
ALLINE PETROLEUM WAX, SLACK WAX, 
OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER 
MINERAL WAXES, AND SIMILAR PRODUCTS 
OBTAINED BY SYNTHESIS OR BY OTHER 
PROCESSES, WHETHER OR NOT COLOURED.  
2712.10.00  Petroleum jelly  0  A  FREE  
2712.20.00  Paraffin wax containing by weight less than 0,75 % of 
oil 0 A  FREE  
2712.90  Other: 
2712.90.10  Paraffin wax containing 0,75 % or more by weight of 
oil 0 A  FREE  
2712.90.90  Other 0  A  10 % 
27.13  PETROLEUM COKE, PETROLEUM BITUMEN AND 
OTHER RESIDUES OF PETROLEUM OILS OR OF 
OILS OBTAINED FROM BITUMINOUS MINERALS.  
2713.11.00  Not calcined  0  A  FREE  
2713.12.00  Calcined  5  E  10 % 
2713.20.00  Petroleum bitumen  0  A  10 % 
2713.90.00  Other residues of petroleum oils or of oils obtained 
from bituminous minerals  5 E  10 % 
27.14  BITUMEN AND ASPHALT, NATURAL; BITUMINOUS 
OR OIL SHALE AND TAR SANDS; ASPHALTITES 
AND ASPHALTIC ROCKS.  
2714.10.00  Bituminous or oil shale and tar sands  5  E  10 % 
2714.90.00  Other 0  A  10 %EN 15.12.2012 Official Journal of the European Union 1391
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
27.15  BITUMINOUS MIXTURES BASED ON NATURAL 
ASPHALT, ON NATURAL BITUMEN, ON 
PETROLEUM BITUMEN, ON MINERAL TAR OR ON 
MINERAL TAR PITCH (FOR EXAMPLE BITUMINOUS 
MASTICS, CUT-BACKS).  
2715.00.11  Penetration grade asphalt  10  E  FREE  
2715.00.12  Cut-back asphalt  10  E  FREE  
2715.00.13  Asphalt cement for roads  10  E  FREE  
2715.00.19  Other 10 E  FREE  
2715.00.90  Other 10 E  10 % 
2716.00.00  ELECTRICAL ENERGY (OPTIONAL HEADING).  0  A  FREE  
28 Inorganic chemicals; organic or inorganic compounds 
of precious metals, of rare-earth metals, of radioactive 
elements or of isotopes  
28.01  FLUORINE, CHLORINE, BROMINE AND IODINE.  
2801.10.00  Chlorine 0  A  FREE  
2801.20.00  Iodine  0  A  FREE  
2801.30.00  Fluorine; bromine  0  A  5 % 
2802.00.00  SULPHUR, SUBLIMED OR PRECIPITATED; 
COLLOIDAL SULPHUR.  0 A  FREE  
2803.00.00  CARBON (CARBON BLACKS AND OTHER FORMS OF 
CARBON NOT SPECIFIED OR INCLUDED ELSE ­
WHERE).  0 A  FREE  
28.04  HYDROGEN, RARE GASES AND OTHER NON- 
METALS. 
2804.10.00  Hydrogen  10  E  5 % 
2804.21.00  Argon  0  A  FREE  
2804.29  Other: 
2804.29.10  Neon 0  A  FREE  
2804.29.90  Other 0  A  5 % 
2804.30.00  Nitrogen  0  A  5 % 
2804.40.00  Oxygen  10  E  15 % 
2804.50.00  Boron; tellurium  0  A  FREE  
2804.61.00  Containing by weight not less than 99,99 % silicon  0  A  FREE  
2804.69.00  Other 0  A  5 %EN 1392 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2804.70.00  Phosphorus 0  A  FREE  
2804.80.00  Arsenic  0  A  FREE  
2804.90.00  Selenium  0  A  FREE  
28.05  ALKALI OR ALKALINE-EARTH METALS; RARE- 
EARTH METALS, SCANDIUM AND YTTRIUM, 
WHETHER OR NOT INTERMIXED OR INTER- 
ALLOYED; MERCURY.  
2805.11.00  Sodium  0  A  5 % 
2805.12.00  Calcium  0  A  5 % 
2805.19.10  Lithium  0  A  5 % 
2805.19.91  Strontium and barium  0  A  5 % 
2805.19.99  Other 0  A  5 % 
2805.30.00  Rare-earth metals, scandium and yttrium, whether or 
not intermixed or inter-alloyed  0 A  5 % 
2805.40.00  Mercury  0  A  5 % 
28.06  HYDROGEN CHLORIDE (HYDROCHLORIC ACID); 
CHLOROSULPHURIC ACID.  
2806.10.00  Hydrogen chloride (hydrochloric acid)  0  A  FREE  
2806.20.00  Chlorosulphuric acid 0  A  FREE  
2807.00.00  SULPHURIC ACID; OLEUM.  —  A  FREE  
2808.00.00  NITRIC ACID; SULPHONITRIC ACIDS.  0  A  FREE  
28.09  DIPHOSPHORUS PENTOXIDE; PHOSPHORIC ACID 
AND POLYPHOSPHORIC ACIDS, WHETHER OR 
NOT CHEMICALLY DEFINED.  
2809.10.00  Diphosphorus pentoxide 0  A  FREE  
2809.20.00  Phosphoric acid and polyphosphoric acids  0  A  FREE  
2810.00.00  OXIDES OF BORON; BORIC ACIDS.  0  A  FREE  
28.11  OTHER INORGANIC ACIDS AND OTHER 
INORGANIC OXYGEN COMPOUNDS OF NON- 
METALS.  
2811.11.00  Hydrogen fluoride (hydrofluoric acid)  0  A  FREE  
2811.19  Other: 
2811.19.10  Perchloric acid  0  A  FREE  
2811.19.20  Hydrobromic acid  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1393
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2811.19.30  Hydriodic acid  0  A  FREE  
2811.19.40  Hydrogen cyanide  0  A  FREE  
2811.19.90  Other 0  A  FREE  
2811.21.00  Carbon dioxide  0  A  15 % 
2811.22.00  Silicon dioxide  0  A  FREE  
2811.29  Other: 
2811.29.10  Sulphur trioxide (sulphuric anhydride)  0  A  FREE  
2811.29.90  Other 0  A  FREE  
28.12  HALIDES AND HALIDE OXIDES OF NON-METALS.  
2812.10.10  Of phosphorus  0  A  FREE  
2812.10.20  Of sulphur  0  A  FREE  
2812.10.90  Other 0  A  5 % 
2812.90  Other: 
2812.90.10  Phosphorus tribromide  0  A  FREE  
2812.90.90  Other 0  A  FREE  
28.13  SULPHIDES OF NON-METALS; COMMERCIAL PHOS ­
PHORUS TRISULPHIDE.  
2813.10.00  Carbon disulphide  0  A  5 % 
2813.90.00  Other 0  A  5 % 
28.14  AMMONIA, ANHYDROUS OR IN AQUEOUS SOLU ­
TION.  
2814.10.00  Anhydrous ammonia  0  A  FREE  
2814.20.00  Ammonia in aqueous solution  0  A  FREE  
28.15  SODIUM HYDROXIDE (CAUSTIC SODA); POTASSIUM 
HYDROXIDE (CAUSTIC POTASH); PEROXIDES OF 
SODIUM OR POTASSIUM.  
2815.11.00  Solid 0  A  FREE  
2815.12.00  In aqueous solution (soda lye or liquid soda)  0  A  FREE  
2815.20.00  Potassium hydroxide (caustic potash)  0  A  FREE  
2815.30.00  Peroxides of sodium or potassium  0  A  FREE  
28.16  HYDROXIDE AND PEROXIDE OF MAGNESIUM; 
OXIDES, HYDROXIDES AND PEROXIDES, OF 
STRONTIUM OR BARIUM.EN 1394 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2816.10.00  Hydroxide and peroxide of magnesium  0  A  FREE  
2816.40.00  Oxides, hydroxides and peroxides, of strontium or 
barium  0 A  FREE  
2817.00.00  ZINC OXIDE; ZINC PEROXIDE.  0  A  FREE  
28.18  ARTIFICIAL CORUNDUM, WHETHER OR NOT 
CHEMICALLY DEFINED; ALUMINIUM OXIDE; 
ALUMINIUM HYDROXIDE.  
2818.10.00  Artificial corundum, whether or not chemically defined  0  A  FREE  
2818.20.00  Aluminium oxide, other than artificial corundum  0  A  FREE  
2818.30.00  Aluminium hydroxide  0  A  FREE  
28.19  CHROMIUM OXIDES AND HYDROXIDES.  
2819.10.00  Chromium trioxide  0  A  FREE  
2819.90.00  Other 0  A  FREE  
28.20  MANGANESE OXIDES.  
2820.10.00  Manganese dioxide  0  A  FREE  
2820.90.00  Other 0  A  5 % 
28.21  IRON OXIDES AND HYDROXIDES; EARTH COLOURS 
CONTAINING 70 % OR MORE BY WEIGHT OF 
COMBINED IRON EVALUATED AS FE  2 O 3 . 
2821.10.00  Iron oxides and hydroxides  0  A  FREE  
2821.20.00  Earth colours  0  A  FREE  
2822.00.00  COBALT OXIDES AND HYDROXIDES; COMMERCIAL 
COBALT OXIDES.  0 A  5 % 
2823.00.00  TITANIUM OXIDES.  0  A  FREE  
28.24  LEAD OXIDES; RED LEAD AND ORANGE LEAD.  
2824.10.00  Lead monoxide (litharge, massicot)  0  A  FREE  
2824.90  Other: 
2824.90.10  Red lead and orange lead  0  A  FREE  
2824.90.90  Other 0  A  5 % 
28.25  HYDRAZINE AND HYDROXYLAMINE AND THEIR 
INORGANIC SALTS; OTHER INORGANIC BASES; 
OTHER METAL OXIDES, HYDROXIDES AND 
PEROXIDES.  
2825.10.00  Hydrazine and hydroxylamine and their inorganic salts  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1395
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2825.20.00  Lithium oxide and hydroxide  0  A  FREE  
2825.30.00  Vanadium oxides and hydroxides  0  A  FREE  
2825.40.00  Nickel oxides and hydroxides  0  A  FREE  
2825.50.00  Copper oxides and hydroxides  0  A  FREE  
2825.60.00  Germanium oxides and zirconium dioxide  0  A  FREE  
2825.70.00  Molybdenum oxides and hydroxides  0  A  FREE  
2825.80.00  Antimony oxides  0  A  FREE  
2825.90  Other: 
2825.90.10  Calcium hydroxide  0  A  FREE  
2825.90.90  Other 0  A  5 % 
28.26  FLUORIDES; FLUOROSILICATES, FLUOR ­
OALUMINATES AND OTHER COMPLEX FLUORINE 
SALTS.  
2826.12.00  Of aluminium  0  A  FREE  
2826.19  Other: 
2826.19.10  Of ammonium or sodium  0  A  FREE  
2826.19.90  Other 0  A  5 % 
2826.30.00  Sodium hexafluoroaluminate (synthetic cryolite)  0  A  FREE  
2826.90  Other: 
2826.90.10  Fluorosilicate of sodium or of potassium  0  A  FREE  
2826.90.90  Other 0  A  5 % 
28.27  CHLORIDES, CHLORIDE OXIDES AND CHLORIDE 
HYDROXIDES; BROMIDES AND BROMIDE OXIDES; 
IODIDES AND IODIDE OXIDES.  
2827.10.00  Ammonium chloride  0  A  FREE  
2827.20.00  Calcium chloride  0  A  FREE  
2827.31.00  Of magnesium  0  A  FREE  
2827.32.00  Of aluminium  0  A  FREE  
2827.35.00  Of nickel  0  A  FREE  
2827.39  Other: 
2827.39.20  Of tin  0  A  FREEEN 1396 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2827.39.30  Of barium  0  A  FREE  
2827.39.90  Other 0  A  FREE  
2827.41.00  Of copper  0  A  FREE  
2827.49.00  Other 0  A  FREE  
2827.51.00  Bromides of sodium or of potassium  0  A  FREE  
2827.59.00  Other 0  A  FREE  
2827.60.00  Iodides and iodide oxides  0  A  FREE  
28.28  HYPOCHLORITES; COMMERCIAL CALCIUM HYPO ­
CHLORITE; CHLORITES; HYPOBROMITES. 
2828.10.00  Commercial calcium hypochlorite and other calcium 
hypochlorites  5 C  FREE  
2828.90.00  Other —  A  FREE  
28.29  CHLORATES AND PERCHLORATES; BROMATES AND 
PERBROMATES; IODATES AND PERIODATES. 
2829.11.00  Of sodium  0  A  FREE  
2829.19.00  Other 0  A  FREE  
2829.90.00  Other 0  A  5 % 
28.30  SULPHIDES; POLYSULPHIDES, WHETHER OR NOT 
CHEMICALLY DEFINED.  
2830.10.00  Sodium sulphides  0  A  FREE  
2830.90  Other: 
2830.90.10  Zinc or cadmium sulphides  0  A  FREE  
2830.90.90  Other 0  A  5 % 
28.31  DITHIONITES AND SULPHOXYLATES.  
2831.10.00  Of sodium  0  A  FREE  
2831.90.00  Other 0  A  5 % 
28.32  SULPHITES; THIOSULPHATES.  
2832.10.00  Sodium sulphites  0  A  FREE  
2832.20.00  Other sulphites  0  A  FREE  
2832.30.00  Thiosulphates 0  A  FREE  
28.33  SULPHATES; ALUMS; PEROXOSULPHATES (PERSUL ­
PHATES).EN 15.12.2012 Official Journal of the European Union 1397
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2833.11.00  Disodium sulphate  0  A  FREE  
2833.19.00  Other 0  A  FREE  
2833.21.00  Of magnesium  0  A  FREE  
2833.22.00  Of aluminium  0  A  5 % 
2833.24.00  Of nickel  0  A  FREE  
2833.25.00  Of copper  0  A  FREE  
2833.27.00  Of barium  0  A  FREE  
2833.29.00  Other 0  A  FREE  
2833.30  Alums:  
2833.30.10  Of aluminium  0  A  FREE  
2833.30.90  Other 0  A  5 % 
2833.40.00  Peroxosulphates (persulphates)  0  A  FREE  
28.34  NITRITES; NITRATES. 
2834.10  Nitrites:  
2834.10.10  Of sodium  0  A  FREE  
2834.10.90  Other 0  A  FREE  
2834.21  Of potassium:  
2834.21.10  Containing by weight more than 98 % potassium 
nitrate  0 A  FREE  
2834.21.90  Other 0  A  FREE  
2834.29  Other: 
2834.29.10  Calcium nitrate  0  A  FREE  
2834.29.20  Of bismuth  0  A  FREE  
2834.29.90  Other 0  A  FREE  
28.35  PHOSPHINATES (HYPOPHOSPHITES), PHOS ­
PHONATES (PHOSPHITES) AND PHOSPHATES; POLY ­
PHOSPHATES, WHETHER OR NOT CHEMICALLY 
DEFINED.  
2835.10.00  Phosphinates (hypophosphites) and phosphonates 
(phosphites) 0 A  FREE  
2835.22.00  Of mono- or disodium  0  A  FREE  
2835.24.00  Of potassium  0  A  FREEEN 1398 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2835.25.00  Calcium hydrogenorthophosphate (dicalcium phos ­
phate) 0 A  FREE  
2835.26.00  Other phosphates of calcium 0  A  FREE  
2835.29  Other: 
2835.29.10  Of triammonium  0  A  FREE  
2835.29.90  Other 0  A  FREE  
2835.31.00  Sodium triphosphate (sodium tripolyphosphate)  0  A  FREE  
2835.39.00  Other 0  A  FREE  
28.36  CARBONATES; PEROXOCARBONATES (PERCARBON ­
ATES); COMMERCIAL AMMONIUM CARBONATE 
CONTAINING AMMONIUM CARBAMATE.  
2836.20.00  Disodium carbonate  0  A  FREE  
2836.30.00  Sodium hydrogen carbonate (sodium bicarbonate)  0  A  FREE  
2836.40.00  Potassium carbonate  0  A  FREE  
2836.50.00  Calcium carbonate  0  A  FREE  
2836.60.00  Barium carbonate  0  A  FREE  
2836.91.00  Lithium carbonates  0  A  FREE  
2836.92.00  Strontium carbonate  0  A  FREE  
2836.99.10  Bismuth carbonate  0  A  FREE  
2836.99.90  Other 0  A  FREE  
28.37  CYANIDES, CYANIDE OXIDES AND COMPLEX CYAN ­
IDES.  
2837.11.00  Of sodium  0  A  FREE  
2837.19  Other: 
2837.19.10  Potassium cyanide  0  A  FREE  
2837.19.90  Other 0  A  5 % 
2837.20  Complex cyanides:  
2837.20.10  Sodium cyanotrihydroborate  0  A  FREE  
2837.20.90  Other 0  A  5 % 
28.39  SILICATES; COMMERCIAL ALKALI METAL SILICATES.  
2839.11.00  Metasilicates  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1399
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2839.19.00  Other 0  A  FREE  
2839.90  Other: 
2839.90.10  Magnesium silicate ( "Florisil ") 0  A  FREE  
2839.90.90  Other 0  A  FREE  
28.40  BORATES; PEROXOBORATES (PERBORATES).  
2840.11.00  Anhydrous  0  A  FREE  
2840.19.00  Other 0  A  FREE  
2840.20.00  Other borates  0  A  FREE  
2840.30.00  Peroxoborates (perborates)  0  A  FREE  
28.41  SALTS OF OXOMETALLIC OR PEROXOMETALLIC 
ACIDS. 
2841.30.00  Sodium dichromate  0  A  FREE  
2841.50  Other chromates and dichromates; peroxochromates  
2841.50.10  Potassium dichromate  0  A  FREE  
2841.50.90  Other 0  A  FREE  
2841.61.00  Potassium permanganate  0  A  FREE  
2841.69.00  Other 0  A  5 % 
2841.70.00  Molybdates  0  A  FREE  
2841.80.00  Tungstates (wolframates)  0  A  FREE  
2841.90  Other 
2841.90.10  Aluminates  0  A  FREE  
2841.90.90  Other 0  A  5 % 
28.42  OTHER SALTS OF INORGANIC ACIDS OR 
PEROXOACIDS (INCLUDING ALUMINOSILICATES 
WHETHER OR NOT CHEMICALLY DEFINED), 
OTHER THAN AZIDES.  
2842.10.00  Double or complex silicates, including aluminosilicates, 
whether or not chemically defined  0 A  FREE  
2842.90  Other: 
2842.90.10  Salts of inorganic acids of non-metallic elements or of 
peroxoacids not included in other headings  0 A  FREE  
2842.90.20  Double or complex chlorides (chlorosalts)  0  A  5 %EN 1400 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2842.90.30  Double or complex iodides (iodosalts)  0  A  5 % 
2842.90.40  Double or complex salts containing sulphur (thiosalts)  0  A  FREE  
2842.90.50  Double or complex phosphates (phosphosalts) and 
double or complex silicates  0 A  FREE  
2842.90.91  Fulminates, cyanates and thiocyanates  0  A  5 % 
2842.90.99  Other 0  A  FREE  
28.43  COLLOIDAL PRECIOUS METALS; INORGANIC OR 
ORGANIC COMPOUNDS OF PRECIOUS METALS, 
WHETHER OR NOT CHEMICALLY DEFINED; 
AMALGAMS OF PRECIOUS METALS.  
2843.10.00  Colloidal precious metals  0  A  5 % 
2843.21.00  Silver nitrate  0  A  FREE  
2843.29.00  Other 0  A  5 % 
2843.30.00  Gold compounds  0  A  5 % 
2843.90  Other compounds; amalgams:  
2843.90.11  Platinum chloride or platinum oxide  0  A  5 % 
2843.90.19  Other 0  A  5 % 
2843.90.21  Palladium chloride  0  A  5 % 
2843.90.29  Other 0  A  5 % 
2843.90.91  Amalgams of precious metals  0  A  5 % 
2843.90.99  Other 0  A  5 % 
28.44  RADIOACTIVE CHEMICAL ELEMENTS AND RADIO ­
ACTIVE ISOTOPES (INCLUDING FISSILE OR FERTILE 
CHEMICAL ELEMENTS AND ISOTOPES) AND THEIR 
COMPOUNDS; MIXTURES AND RESIDUES 
CONTAINING THESE PRODUCTS.  
2844.10  Natural uranium and its compounds; alloys, dispersions 
(including cermets), ceramic products and mixtures 
containing natural uranium or natural uranium 
compounds:  
2844.10.10  Ferro-uranium alloys  0  A  10 % 
2844.10.90  Other 0  A  5 %EN 15.12.2012 Official Journal of the European Union 1401
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2844.20.00  Uranium enriched in U 235 and its compounds; 
plutonium and its compounds; alloys, dispersions 
(including cermets), ceramic products and mixtures 
containing uranium enriched in U 235, plutonium or 
compounds of these products  0 A  5 % 
2844.30.00  Uranium depleted in U 235 and its compounds; 
thorium and its compounds; alloys, dispersions 
(including cermets), ceramic products and mixtures 
containing uranium depleted in U 235, thorium or 
compounds of these products  0 A  10 % 
2844.40  Radioactive elements and isotopes and compounds 
other than those of subheading 2844.10, 2844.20 or 
2844.30; alloys, dispersions (including cermets), 
ceramic products and mixtures containing these 
elements; Isotopes or compounds; radioactive residues:  
2844.40.10  Radium  0  A  5 % 
2844.40.90  Other 0  A  5 % 
2844.50.00  Spent (irradiated) fuel elements (cartridges) of nuclear 
reactors  0 A  5 % 
2845.10.00  Heavy water (deuterium oxide)  0  A  5 % 
2845.90.00  Other 0  A  5 % 
2846.10.00  Cerium compounds  0  A  FREE  
2846.90.00  Other 0  A  5 % 
2847.00.00  HYDROGEN PEROXIDE (OXYGENATED WATER), 
WHETHER OR NOT SOLIDIFIED WITH UREA.  0 A  FREE  
28.48  PHOSPHIDES, WHETHER OR NOT CHEMICALLY 
DEFINED, EXCLUDING FERROPHOSPHORUS.  
2848.00.10  Of copper (phosphor copper), containing more than 
15 % phosphorus by weight  0 A  5 % 
2848.00.90  Of other metals or non-metallic elements  0  A  5 % 
28.49  CARBIDES, WHETHER OR NOT CHEMICALLY 
DEFINED.  
2849.10.00  Of calcium  0  A  FREE  
2849.20.00  Of silicon  0  A  FREE  
2849.90.00  Other 0  A  5 % 
28.50  HYDRIDES, NITRIDES, AZIDES, SILICIDES AND 
BORIDES, WHETHER OR NOT CHEMICALLY 
DEFINED, OTHER THAN COMPOUNDS THAT ARE 
ALSO CARBIDES OF HEADING 28.49.EN 1402 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2850.00.11  Of lithium, aluminium  0  A  5 % 
2850.00.19  Other 0  A  5 % 
2850.00.20  Nitrides  0  A  5 % 
2850.00.30  Azides  0  A  5 % 
2850.00.40  Silicides  0  A  5 % 
2850.00.50  Borides 0  A  5 % 
28.52  COMPOUNDS, INORGANIC OR ORGANIC, OF 
MERCURY, EXCLUDING AMALGAMS.  
2852.00.10  Oxides, hydroxides, peroxides, sulphides, polysulphides, 
cyanide oxides, phosphides, carbides, hydrides, nitrides, 
azides, silicides and borides, fulminates, cyanates and 
thiocyanates  0 A  5 % 
2852.00.20  Peptones and other protein substances  0  A  6 % 
2852.00.30  Albuminoidal compounds  0  A  15 % 
2852.00.90  Other 0  A  FREE  
28.53  OTHER INORGANIC COMPOUNDS (INCLUDING 
DISTILLED OR CONDUCTIVITY WATER AND 
WATER OF SIMILAR PURITY); LIQUID AIR 
(WHETHER OR NOT RARE GASES HAVE BEEN 
REMOVED); COMPRESSED AIR; AMALGAMS, OTHER 
THAN AMALGAMS OF PRECIOUS METALS.  
2853.00.10  Distilled and conductivity water and water of similar 
purity  0 A  5 % 
2853.00.20  Bromine cyanide  0  A  FREE  
2853.00.31  Of sodium  0  A  5 % 
2853.00.39  Other 0  A  5 % 
2853.00.91  Cyanogen chloride  0  A  5 % 
2853.00.99  Other 0  A  5 % 
29 Organic chemicals  
29.01  ACYCLIC HYDROCARBONS. 
2901.10  Saturated:  
2901.10.10  Hexane  0  A  FREE  
2901.10.20  Isoctane  0  A  FREE  
2901.10.90  Other 0  A  FREEEN 15.12.2012 Official Journal of the European Union 1403
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2901.21.00  Ethylene  0  A  FREE  
2901.22.00  Propene (propylene)  0  A  FREE  
2901.23.00  Butene (butylene) and isomers thereof  0  A  FREE  
2901.24.00  Buta-1,3-diene and isoprene  0  A  FREE  
2901.29  Other: 
2901.29.10  Acetylene  10  E  9 % 
2901.29.90  Other 0  A  FREE  
29.02  Other: 
2902.11.00  Cyclohexane 0  A  FREE  
2902.19.10  For agricultural use  0  A  FREE  
2902.19.90  Other 0  A  2 % 
2902.20.00  Benzene  0  A  FREE  
2902.30.00  Toluene 0  A  FREE  
2902.41.00  o -Xylene  5  E  FREE  
2902.42.00  m -Xylene  5  E  FREE  
2902.43.00  p -Xylene  5  E  FREE  
2902.44.00  Mixed xylene isomers  5  E  FREE  
2902.50.00  Styrene  0  A  FREE  
2902.60.00  Ethylbenzene  0  A  FREE  
2902.70.00  Cumene  0  A  FREE  
2902.90.00  Other 0  A  FREE  
29.03  HALOGENATED DERIVATIVES OF HYDROCARBONS.  
2903.11.00  Chloromethane (methyl chloride) and chloroethane 
(ethyl chloride)  0 A  FREE  
2903.12.00  Dichloromethane (methylene chloride)  0  A  FREE  
2903.13.00  Chloroform (trichloromethane)  0  A  FREE  
2903.14.00  Carbon tetrachloride  0  A  5 % 
2903.15.00  Ethylene dichloride (ISO) (1, 2-dichloroethane)  0  A  FREE  
2903.19  Other:EN 1404 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2903.19.10  1, 2-Dichloropropane (propylene dichloride) and dich ­
lorobutanes  0 A  FREE  
2903.19.90  Other 0  A  FREE  
2903.21.00  Vinyl chloride (chloroethylene)  0  A  FREE  
2903.22.00  Trichloroethylene 0  A  FREE  
2903.23.00  Tetrachloroethylene (perchloroethylene)  0  A  FREE  
2903.29.00  Other 0  A  FREE  
2903.31.00  Ethylene dibromide (ISO) (1,2-dibromoethane)  0  A  FREE  
2903.39  Other: 
2903.39.10  Fluorinated derivatives  "HFCs " ( Additional Note No 2 
to Chapter 29)  0 A  FREE  
2903.39.90  Other 0  A  FREE  
2903.41.00  Trichlorofluoromethane (for example, Freon 11)  0  A  5 % 
2903.42.00  Dichlorodifluoromethane (for example Freon 12)  0  A  5 % 
2903.43.00  Trichlorofluoroethanes (for example Freon 113)  0  A  5 % 
2903.44.00  Dichlorotetrafluoroethanes and chloropentafluoroethane 
(for example Freon 114 and Freon 115)  0 A  5 % 
2903.45  Other derivatives perhalogenated only with fluorine and 
chlorine 
2903.45.10  Chlorodifluoromethane (for example Freon 22)  0  A  5 % 
2903.45.20  Chlorotrifluoromethane (for example Freon 13)  0  A  5 % 
2903.45.30  Dichlorofluoroethane (for example Freon 21)  0  A  5 % 
2903.45.40  Other chloro-fluoro-carbons  "CFCs " (Addiional Note 
No. 3 of Chapter 29)  0 A  5 % 
2903.45.50  Other hydrocarbons-chloro-fluoro-carbons  "HCFCs " 
(Additional Note No. 4 of Chapter 29)  0 A  5 % 
2903.45.90  Other 0  A  5 % 
2903.46.10  Bromochlorodifluoromethane  0  A  15 % 
2903.46.20  Bromotrifluoromethane  0  A  15 % 
2903.46  Bromochlorodifluoromethane, bromotrifluoromethane 
and dibromotetrafluoroethanes:  
2903.46.30  Dibromotetrafluoroethanes  0  A  15 % 
2903.47.00  Other perhalogenated derivatives  0  A  5 %EN 15.12.2012 Official Journal of the European Union 1405
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2903.49.00  Other 0  A  FREE  
2903.51.00  1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), 
including lindane (ISO, INN)  0 A  FREE  
2903.52.00  Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)  0  A  FREE  
2903.59.00  Other 0  A  FREE  
2903.61.00  Chlorobenzene,  o-dichlorobenzene and  p-dichloro­
benzene  0 A  FREE  
2903.62.00  Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane 
(INN), 1,1,1-trichloro-2,2-bis( p-chlorophenyl)ethane) 0 A  FREE  
2903.69  Other: 
2903.69.10  Bromobenzene  0  A  FREE  
2903.69.90  Other 0  A  FREE  
29.04  SULPHONATED, NITRATED OR NITROSATED 
DERIVATIVES OF HYDROCARBONS, WHETHER OR 
NOT HALOGENATED.  
2904.10.00  Derivatives containing only sulpho groups, their salts 
and ethyl esters  0 A  FREE  
2904.20  Exclusively nitrated or exclusively nitrosated derivatives:  
2904.20.10  Nitroethane; tetranitromethane  0  A  FREE  
2904.20.90  Other 0  A  FREE  
2904.90  Other 
2904.90.10  Chloropicrin 0  A  FREE  
2904.90.90  Other 0  A  FREE  
29.05  ACYCLIC ALCOHOLS AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED 
DERIVATIVES.  
2905.11.00  Methanol (methyl alcohol)  0  A  FREE  
2905.12.00  Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl 
alcohol)  0 A  FREE  
2905.13.00  Butan-1-ol ( n-butyl alcohol)  0  A  FREE  
2905.14.00  Other butanols  0  A  FREE  
2905.16.00  Octanol (octyl alcohol) and isomers thereof  0  A  FREE  
2905.17.00  Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl 
alcohol) and octadecan-1-ol (stearyl alcohol)  0 A  FREE  
2905.19  Other:EN 1406 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2905.19.10  Sodium methoxide and potassium T-butoxide  0  A  FREE  
2905.19.90  Other 0  A  FREE  
2905.22.00  Acyclic terpene alcohols  0  A  FREE  
2905.29  Other: 
2905.29.10  Allyl alcohol 0  A  FREE  
2905.29.90  Other 0  A  FREE  
2905.31.00  Ethylene glycol (ethanediol)  0  A  FREE  
2905.32.00  Propylene glycol (propane-1, 2-diol)  0  A  FREE  
2905.39.00  Other 0  A  FREE  
2905.41.00  2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethyl ­
olpropane)  0 A  FREE  
2905.42.00  Pentaerythritol  0  A  FREE  
2905.43.00  Mannitol  0  A  FREE  
2905.44.00  D-glucitol (sorbitol)  0  A  FREE  
2905.45.00  Glycerol  5  E  FREE  
2905.49  Other: 
2905.49.10  Glycerol esters  0  A  FREE  
2905.49.90  Other 0  A  5 % 
2905.51.00  Ethchlorvynol (INN)  0  A  FREE  
2905.59.00  Other 0  A  FREE  
29.06  CYCLIC ALCOHOLS AND THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED 
DERIVATIVES.  
2906.11.00  Menthol 0  A  FREE  
2906.12.00  Cyclohexanol, methylcyclohexanols and dimethylcyclo ­
hexanols 0 A  FREE  
2906.13.00  Sterols and inositols  0  A  FREE  
2906.19.00  Other 0  A  FREE  
2906.21.00  Benzyl alcohol 0  A  FREE  
2906.29.00  Other 0  A  FREE  
29.07  PHENOLS; PHENOL-ALCOHOLS.EN 15.12.2012 Official Journal of the European Union 1407
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2907.11.00  Phenol (hydroxybenzene) and its salts  0  A  FREE  
2907.12.00  Cresols and their salts  0  A  FREE  
2907.13.00  Octylphenol, nonylphenol and their isomers; salts 
thereof 0 A  FREE  
2907.15.00  Naphthols and their salts  0  A  FREE  
2907.19.00  Other 0  A  FREE  
2907.21.00  Resorcinol and its salts  0  A  FREE  
2907.22.00  Hydroquinone and its salts  0  A  FREE  
2907.23.00  4, 4'-Isopropylidenediphenol (bisphenol A, diphenylol ­
propane) and its salts  0 A  FREE  
2907.29  Other: 
2907.29.10  Phenol-alcohols 0  A  FREE  
2907.29.90  Other 0  A  FREE  
29.08  HALOGENATED, SULPHONATED, NITRATED OR 
NITROSATED DERIVATIVES OF PHENOLS OR 
PHENOL-ALCOHOLS.  
2908.11.00  Pentachlorophenol (ISO)  0  A  FREE  
2908.19.00  Other 0  A  FREE  
2908.91.00  Dinoseb (ISO) and its salts  0  A  FREE  
2908.99.00  Other 0  A  FREE  
29.09  ETHERS, ETHER-ALCOHOLS, ETHER-PHENOLS, 
ETHER-ALCOHOL-PHENOLS, ALCOHOL PEROXIDES, 
ETHER PEROXIDES, KETONE PEROXIDES (WHETHER 
OR NOT CHEMICALLY DEFINED), AND THEIR HALO ­
GENATED, SULPHONATED, NITRATED OR 
NITROSATED DERIVATIVES.  
2909.11.00  Diethyl ether (diethyl oxide)  0  A  FREE  
2909.19.00  Other 0  A  FREE  
2909.20.00  Cyclanic, cyclenic or cycloterpenic ethers and their 
halogenated, sulphonated, nitrated or nitrosated deriva ­
tives  0 A  FREE  
2909.30.00  Aromatic ethers and their halogenated, sulphonated, 
nitrated or nitrosated derivatives  0 A  FREE  
2909.41.00  2.2'-oxydiethanol (diethylene glycol)  0  A  FREE  
2909.43.00  Monobutyl ethers of ethylene glycol or of diethylene 
glycol 0 A  FREEEN 1408 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2909.44.00  Other monoalkylethers of ethylene glycol or of 
diethylene glycol  0 A  FREE  
2909.49.00  Other 0  A  FREE  
2909.50.00  Ether-phenols, ether-alcohol-phenols and their halo ­
genated, sulphonated, nitrated or nitrosated derivatives  0 A  FREE  
2909.60.00  Alcohol peroxides, ether peroxides, ketone peroxides 
and their halogenated, sulphonated, nitrated or 
nitrosated derivatives  0 A  FREE  
29.10  EPOXIDES, EPOXYALCOHOLS, EPOXYPHENOLS AND 
EPOXYETHERS, WITH A THREE-MEMBERED RING, 
AND THEIR HALOGENATED, SULPHONATED, 
NITRATED OR NITROSATED DERIVATIVES.  
2910.10.00  Oxirane (ethylene oxide)  0  A  FREE  
2910.20.00  Methyloxirane (propylene oxide)  0  A  FREE  
2910.30.00  1-Chloro-2, 3-epoxypropane (epichlorohydrin) 0  A  FREE  
2910.40.00  Dieldrin (ISO, INN)  0  A  FREE  
2910.90.00  Other 0  A  FREE  
2911.00.00  ACETALS AND SEMIACETALS, WHETHER OR NOT 
WITH OTHER OXYGEN FUNCTION, AND THEIR 
HALOGENATED, SULPHONATED, NITRATED OR 
NITROSATED DERIVATIVES.  0 A  FREE  
29.12  ALDEHYDES, WHETHER OR NOT WITH OTHER 
OXYGEN FUNCTION; CYCLIC POLYMERS OF ALDE ­
HYDES. PARAFORMALDEHYDE:  
2912.11.00  Methanal (formaldehyde)  0  A  FREE  
2912.12.00  Ethanal (acetaldehyde)  0  A  FREE  
2912.19.00  Other 0  A  FREE  
2912.21.00  Benzaldehyde (benzoic aldehyde)  0  A  FREE  
2912.29.00  Other 0  A  FREE  
2912.30.00  Aldehyde-alcohols 0  A  FREE  
2912.41.00  Vanillin (4-hydroxy-3-methoxybenzaldehyde)  0  A  FREE  
2912.42.00  Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)  0  A  FREE  
2912.49.00  Other 0  A  FREE  
2912.50.00  Cyclic polymers of aldehydes  0  A  FREE  
2912.60.00  Paraformaldehyde  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1409
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2913.00.00  HALOGENATED, SULPHONATED, NITRATED OR 
NITROSATED DERIVATIVES OF PRODUCTS OF 
HEADING 29.12.  0 A  FREE  
29.14  KETONES AND QUINONES, WHETHER OR NOT 
WITH OTHER OXYGEN FUNCTION, AND THEIR 
HALOGENATED, SULPHONATED, NITRATED OR 
NITROSATED DERIVATIVES.  
2914.11.00  Acetone  0  A  FREE  
2914.12.00  Butanone (methyl ethyl ketone)  0  A  FREE  
2914.13.00  4-Methylpentan-2-one (methyl isobutyl ketone)  0  A  FREE  
2914.19.00  Other 0  A  FREE  
2914.21.00  Camphor  0  A  FREE  
2914.22  Cyclohexanone and methylcyclohexanones:  
2914.22.10  Cyclohexanone 0  A  FREE  
2914.22.20  Methylcyclohexanones  0  A  FREE  
2914.23.00  Ionones and methylionones  0  A  FREE  
2914.29.00  Other 0  A  FREE  
2914.31.00  Phenylacetone (phenylpropan-2-one)  0  A  FREE  
2914.39.00  Other 0  A  FREE  
2914.40  Ketone-alcohols and ketone-aldehydes  
2914.40.10  4-Hydroxy-4-methylpentan-2-one (diacetone alcohol)  0  A  FREE  
2914.40.90  Other 0  A  FREE  
2914.50.00  Ketone-phenols and ketones with other oxygen 
function  0 A  FREE  
2914.61.00  Anthraquinone  0  A  FREE  
2914.69.00  Other 0  A  FREE  
2914.70.00  Halogenated, sulphonated, nitrated or nitrosated deriva ­
tives  0 A  FREE  
29.15  SATURATED ACYCLIC MONOCARBOXYLIC ACIDS 
AND THEIR ANHYDRIDES, HALIDES, PEROXIDES 
AND PEROXYACIDS; THEIR HALOGENATED, 
SULPHONATED, NITRATED OR NITROSATED 
DERIVATIVES.  
2915.11.00  Formic acid  0  A  FREE  
2915.12.10  Ammonium formate  0  A  FREEEN 1410 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2915.12.90  Other 0  A  FREE  
2915.13.00  Esters of formic acid  0  A  FREE  
2915.21.00  Acetic acid  0  A  5 % 
2915.24.00  Acetic anhydride  0  A  FREE  
2915.29  Other: 
2915.29.10  Ammonium acetates  0  A  FREE  
2915.29.90  Other 0  A  FREE  
2915.31.00  Ethyl acetate  0  A  FREE  
2915.32.00  Vinyl acetate  0  A  FREE  
2915.33.00  n -Butyl acetate  0  A  FREE  
2915.36.00  Dinoseb (ISO) acetate  0  A  FREE  
2915.39.00  Other 0  A  FREE  
2915.40.00  Mono-, di- or trichloroacetic acids, their salts and esters  0  A  FREE  
2915.50.00  Propionic acid, its salts and esters  0  A  FREE  
2915.60.00  Butanoic acids, pentanoic acids, their salts and esters  0  A  FREE  
2915.70.00  Palmitic acid, stearic acid, their salts and esters  0  A  FREE  
2915.90  Other: 
2915.90.10  Acetyl chloride  0  A  FREE  
2915.90.90  Other 0  A  FREE  
29.16  UNSATURATED ACYCLIC MONOCARBOXYLIC 
ACIDS, CYCLIC MONOCARBOXYLIC ACIDS, THEIR 
ANHYDRIDES, HALIDES, PEROXIDES AND PEROXY ­
ACIDS; THEIR HALOGENATED, SULPHONATED, 
NITRATED OR NITROSATED DERIVATIVES.  
2916.11.00  Acrylic acid and its salts  0  A  FREE  
2916.12.00  Esters of acrylic acid  0  A  FREE  
2916.13.00  Methacrylic acid and its salts  0  A  FREE  
2916.14.00  Esters of methacrylic acid  0  A  FREE  
2916.15.00  Oleic, linoeic or linolenic acids, their salts and esters  0  A  FREE  
2916.19.00  Other 0  A  FREE  
2916.20.00  Cyclanic, cyclenic or cycloterpenic monocarboxylic 
acids, their anhydrides, halides, peroxides, peroxyacids 
and their derivatives  0 A  FREEEN 15.12.2012 Official Journal of the European Union 1411
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2916.31.00  Benzoic acid; its salts and esters  0  A  FREE  
2916.32.00  Benzoyl peroxide and benzoyl chloride  0  A  FREE  
2916.34.00  Phenylacetic acid and its salts  0  A  FREE  
2916.35.00  Esters of phenylacetic acid  0  A  FREE  
2916.36.00  Binapacryl (ISO)  0  A  FREE  
2916.39.00  Other 0  A  FREE  
29.17  POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, 
HALIDES, PEROXIDES AND PEROXYACIDS; THEIR 
HALOGENATED, SULPHONATED, NITRATED OR 
NITROSATED DERIVATIVES.  
2917.11.00  Oxalic acid, its salts and esters  0  A  FREE  
2917.12.00  Adipic acid, its salts and esters  0  A  FREE  
2917.13.00  Azelaic acid, sebacic acid, their salts and esters  0  A  FREE  
2917.14.00  Maleic anhydride  0  A  FREE  
2917.19.00  Other 0  A  FREE  
2917.20.00  Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, 
their anhydrides, halides, peroxides, peroxyacids and 
their derivatives  0 A  FREE  
2917.32.00  Dioctyl orthophthalates —  A  FREE  
2917.33.00  Dinonyl or didecyl orthophthalates  0  A  FREE  
2917.34.00  Other esters of orthophthalic acid  0  A  FREE  
2917.35.00  Phthalic anhydride  0  A  FREE  
2917.36.00  Terephthalic acid and its salts  0  A  FREE  
2917.37.00  Dimethyl terephthalate  0  A  FREE  
2917.39.00  Other 0  A  FREE  
29.18  CARBOXYLIC ACIDS WITH PHENOL FUNCTION BUT 
WITHOUT OTHER OXYGEN FUNCTION AND THEIR 
ANHYDRIDES, HALIDES, PEROXIDES AND PEROXY ­
ACIDS; THEIR HALOGENATED, SULPHONATED, 
NITRATED OR NITROSATED DERIVATIVES.  
2918.11.00  Lactic acid, its salts and esters  0  A  FREE  
2918.12.00  Tartaric acid  0  A  FREE  
2918.13.00  Salts and esters of tartaric acid  0  A  FREE  
2918.14.00  Citric acid  0  A  FREEEN 1412 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2918.15.00  Salts and esters of citric acid  0  A  FREE  
2918.16.00  Gluconic acid, its salts and esters  0  A  FREE  
2918.18.00  Chlorobenzilate (ISO)  0  A  FREE  
2918.19  Other: 
2918.19.10  Phenylglycolic acid (mandelic acid), its salts and esters  0  A  FREE  
2918.19.90  Other 0  A  FREE  
2918.21.00  Salicylic acid and its salts  0  A  FREE  
2918.22.00  O-Acetylsalicylic acid, its salts and esters  0  A  FREE  
2918.23.00  Other esters of salicylic acid and their salts  0  A  FREE  
2918.29.10  Gallic acid  0  A  FREE  
2918.29.90  Other 0  A  FREE  
2918.30.00  Carboxylic acids with aldehyde or ketone function but 
without other oxygen function, their anhydrides, 
halides, peroxides, peroxyacids and their derivatives  0 A  FREE  
2918.91.00  2,4,5-T (ISO) (2,4,5 trichlorophenoxyacetic acid), its 
salts and esters  0 A  FREE  
2918.99.00  Other 0  A  FREE  
29.19  PHOSPHORIC ESTERS AND THEIR SALTS, 
INCLUDING LACTOPHOSPHATES; THEIR HALO ­
GENATED, SULPHONATED, NITRATED OR 
NITROSATED DERIVATIVES.  
2919.10.00  Tris(2,3-dibromopropyl) phosphate 0  A  FREE  
2919.90.00  Other 0  A  FREE  
29.20  ESTERS OF OTHER INORGANIC ACIDS OF NON- 
METALS (EXCLUDING ESTERS OF HYDROGEN 
HALIDES) AND THEIR SALTS; THEIR HALO ­
GENATED, SULPHONATED, NITRATED OR 
NITROSATED DERIVATIVES.  
2920.11.00  Parathion (ISO) and parathion-methyl (ISO) (methyl- 
parathion) 0 A  FREE  
2920.19.00  Other 0  A  FREE  
2920.90  Other 
2920.90.10  Diethyl, trimethyl, triethyl or dimethyl phosphite  0  A  FREE  
2920.90.90  Other 0  A  FREE  
29.21  AMINE-FUNCTION COMPOUNDS.EN 15.12.2012 Official Journal of the European Union 1413
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2921.11.00  Methylamine, di- or trimethylamine and their salts  0  A  FREE  
2921.19  Other: 
2921.19.10  2-Chloro-N,N-dimethylpropylamine  0  A  FREE  
2921.19.90  Other 0  A  FREE  
2921.21.00  Ethylenediamine and its salts  0  A  FREE  
2921.22.00  Hexamethylenediamine and its salts  0  A  FREE  
2921.29.00  Other 0  A  FREE  
2921.30.00  Cyclanic, cyclenic or cycloterpenic mono- or poly ­
amines, and their derivatives; salts thereof  0 A  FREE  
2921.41.00  Aniline and its salts  0  A  FREE  
2921.42.00  Aniline derivatives and their salts  0  A  FREE  
2921.43.00  Toluidines and their derivatives; salts thereof  —  A  FREE  
2921.44.00  Diphenylamine and its derivatives; salts thereof  0  A  FREE  
2921.45.00  1-Naphthylamine (alpha-naphthylamine), 2-naphthy­
lamine (beta-naphthylamine) and their derivatives; salts 
thereof  0 A  FREE  
2921.46.00  Amphetamine (INN), benzphetamine (INN), dexamphe ­
tamine (INN), ethylamphetamine (INN), phenc ­
amphamine (INN), phentermine (INN, lephetamine 
(INN), levamphetamine (INN) and mefenorex (INN); 
salts thereof  0 A  FREE  
2921.49  Other: 
2921.49.10  Eticyclidine (PCE)  0  A  FREE  
2921.49.90  Other 0  A  FREE  
2921.51.00  o-, m-, p-Phenylenediamine, diaminotoluenes and their 
derivatives; salts thereof  0 A  FREE  
2921.59.00  Other 0  A  FREE  
29.22  OXYGEN-FUNCTION AMINO-COMPOUNDS. 
2922.11.00  Monoethanolamine and its salts:  0  A  FREE  
2922.12.00  Diethanolamine and its salts  0  A  FREE  
2922.13.00  Triethanolamine and its salts  0  A  FREE  
2922.14.00  Dextropropoxyphene (INN) and its salts  0  A  FREE  
2922.19  Other 
2922.19.10  Ethyldiethanolamine or methyldiethanolamine  0  A  FREEEN 1414 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2922.19.90  Other 0  A  FREE  
2922.21.00  Aminonaphthosulphonic acids and their salts  0  A  FREE  
2922.29.00  Other 0  A  FREE  
2922.31.00  Amfepramone (INN), methadone (INN) and norme ­
thadone (INN); salts thereof  0 A  FREE  
2922.39.00  Other 0  A  FREE  
2922.41.00  Lysine and its esters; salts thereof  0  A  FREE  
2922.42.00  Glutamic acid and its salts  0  A  FREE  
2922.43.00  Anthranilic acid and its salts  0  A  FREE  
2922.44.00  Tilidine (INN) and its salts  0  A  FREE  
2922.49.00  Other 0  A  FREE  
2922.50  Amino-alcohol-phenols, amino-acid-phenols and other 
amino-compounds with oxygen function:  
2922.50.10  Aminoacetaldehyde dimethylacetal  0  A  FREE  
2922.50.20  2, 5 Dimethoxyamphetamine and 3, 4, 5 - Trimetho ­
xyamphetamine (TMA)  0 A  FREE  
2922.50.90  Other 0  A  FREE  
29.23  QUATERNARY AMMONIUM SALTS AND HYDRO ­
XIDES; LECITHINS AND OTHER PHOSPHOAMI ­
NOLIPIDS, WHETHER OR NOT CHEMICALLY 
DEFINED.  
2923.10.00  Choline and its salts  0  A  FREE  
2923.20.00  Lecithins and other phosphoaminolipids  0  A  FREE  
2923.90  Other: 
2923.90.10  2-Dimethylaminoisopropyl chloride HCL  0  A  FREE  
2923.90.90  Other 0  A  FREE  
29.24  CARBOXYAMIDE-FUNCTION COMPOUNDS; AMIDE- 
FUNCTION COMPOUNDS OF CARBONIC ACID.  
2924.11.00  Meprobamate (INN)  0  A  FREE  
2924.12.00  Fluoroacetamide (ISO), monocrotophos (ISO) and phos ­
phamidon (ISO) 0 A  FREE  
2924.19.10  Formamide  0  A  FREE  
2924.19.90  Other 0  A  FREEEN 15.12.2012 Official Journal of the European Union 1415
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2924.21.00  Ureines and their derivatives; salts thereof  0  A  FREE  
2924.23.00  2-Acetamidobenzoic acid (N-acetylanthranilic acid) and 
its salts  0 A  FREE  
2924.24.00  Ethinamate (INN)  0  A  FREE  
2924.29.00  Other 0  A  FREE  
29.25  CARBOXYIMIDE-FUNCTION COMPOUNDS 
(INCLUDING SACCHARIN AND ITS SALTS) AND 
IMINE-FUNCTION COMPOUNDS.  
2925.11.00  Saccharin and its salts  0  A  FREE  
2925.12.00  Glutethimide (INN)  0  A  FREE  
2925.19  Other: 
2925.19.10  Phthalimide  0  A  FREE  
2925.19.90  Other 0  A  FREE  
2925.21.00  Chlordimeform (ISO)  0  A  FREE  
2925.29.00  Other 0  A  FREE  
29.26  NITRILE-FUNCTION COMPOUNDS. 
2926.10.00  Acrylonitrile  0  A  FREE  
2926.20.00  1-Cyanoguanidine (dicyandiamide)  0  A  FREE  
2926.30.00  Fenproporex (INN) and its salts; methadone (INN) inter ­
mediate (4-cyano-2-dimethylamino-4,4-diphenylbutane)  0 A  FREE  
2926.90  Other: 
2926.90.10  Acetonitrile  0  A  FREE  
2926.90.90  Other 0  A  FREE  
2927.00.00  DIAZO-, AZO- AND AZOXY-COMPOUNDS.  0  A  FREE  
2928.00.00  ORGANIC DERIVATIVES OF HYDRAZINE OR OF 
HYDROXYLAMINE.  0 A  FREE  
29.29  COMPOUNDS WITH OTHER NITROGEN FUNCTION.  
2929.10.00  Isocyanates  0  A  FREE  
2929.90.00  Other 0  A  FREE  
29.30  ORGANO-SULPHUR COMPOUNDS. 
2930.20.00  Thiocarbamates and dithiocarbamates  0  A  FREE  
2930.30.00  Thiuram mono-, di- or tetrasulphides  0  A  FREEEN 1416 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2930.40.00  Methionine  0  A  FREE  
2930.50.00  Captafol (ISO) and methamidophos (ISO)  —  A  FREE  
2930.90  Other 
2930.90.10  Thiodiglycol 0  A  FREE  
2930.90.90  Other 0  A  FREE  
29.31  OTHER ORGANO-INORGANIC COMPOUNDS.  
2931.00.10  Tetraethyllead  0  A  6 % 
2931.00.20  Organo-arsenic compounds  0  A  6 % 
2931.00.90  Other 0  A  FREE  
29.32  HETEROCYCLIC COMPOUNDS WITH OXYGEN 
HETERO-ATOM(S) ONLY. 
2932.11.00  Tetrahydrofuran  0  A  FREE  
2932.12.00  2-Furaldehyde (furfuraldehyde)  0  A  FREE  
2932.13.00  Furfuryl alcohol and tetrahydrofurfuryl alcohol  0  A  FREE  
2932.19  Other: 
2932.19.10  Furan  0  A  FREE  
2932.19.90  Other 0  A  FREE  
2932.21.00  Coumarin, methylcoumarins and ethylcoumarins  0  A  FREE  
2932.29.00  Other lactones  0  A  FREE  
2932.91.00  Isosafrole  0  A  FREE  
2932.92.00  1-(1, 3 -Benzodioxol-5-yl) propan-2-one  0  A  FREE  
2932.93.00  Piperonal 0  A  FREE  
2932.94.00  Safrole  0  A  FREE  
2932.95.00  Tetrahydrocannabinols (all isomers)  0  A  FREE  
2932.99.00  Other 0  A  FREE  
29.33  HETEROCYCLIC COMPOUNDS WITH NITROGEN 
HETERO-ATOM(S) ONLY. 
2933.11.00  Phenazone (antipyrin) and its derivatives  0  A  FREE  
2933.19.00  Other 0  A  FREE  
2933.21.00  Hydantoin and its derivatives  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1417
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2933.29.00  Other 0  A  FREE  
2933.31.00  Pyridine and its salts  0  A  FREE  
2933.32.00  Piperidine and its salts  0  A  FREE  
2933.33.00  Alfentanil (INN), anileridine (INN), bezitramide (INN), 
bromazepam (INN), difenoxin (INN), diphenoxylate 
(INN), dipipanone (INN), fentanyl (INN), ketobemidone 
(INN), methylphenidate (INN), pentazocine (INN), 
pethidine (INN), pethidine (INN) intermediate A, phen ­
cyclidine (INN), (PCP), phenoperidine (INN), pipradrol 
(INN), piritramide (INN), propiram (INN) and trime ­
peridine (INN); salts thereof  0 A  8 % 
2933.39  Other: 
2933.39.10  Isonicotinic acid and its derivatives  0  A  FREE  
2933.39.90  Other 0  A  6 % 
2933.41.00  Levorphanol (INN) and its salts  0  A  FREE  
2933.49.00  Other 0  A  FREE  
2933.52.00  Malonylurea (barbituric acid) and its salts  0  A  FREE  
2933.53.00  Allobarbital (INN), amobarbital (INN), barbital (INN), 
butalbital (INN), butobarbital, cyclobarbital (INN), 
methylphenobarbital (INN), pentobarbital (INN), pheno ­
barbital (INN), secbutabarbital (INN), secobarbital (INN) 
and vinylbital (INN); salts thereof  0 A  FREE  
2933.54.00  Other derivatives of malonylurea (barbituric acid); salts 
thereof 0 A  FREE  
2933.55  Loprazolam (INN), mecloqualone (INN), methaqualone 
(INN) and zipeprol (INN); salts thereof  
2933.55.10  Methaqualone (INN)  0  A  FREE  
2933.55.20  Mecloqualone (INN)  0  A  FREE  
2933.55.90  Other 0  A  FREE  
2933.59.00  Other 0  A  FREE  
2933.61.00  Melamine  0  A  FREE  
2933.69.00  Other 0  A  FREE  
2933.71.00  6-Hexanolactam (epsilon-caprolactam)  0  A  FREE  
2933.72.00  Clobazam (INN) and methyprylon (INN)  0  A  FREE  
2933.79.00  Other lactams  0  A  FREEEN 1418 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2933.91.00  Alprazolam (INN), camazepam (INN), chlordiazepoxide 
(INN), clonazepam (INN), clorazepate, delorazepam 
(INN), diazepam (INN), estazolam (INN), ethyl 
loflazepate (INN), fludiazepam (INN), flunitrazepam 
(INN), flurazepam (INN), halazepam (INN), lorazepam 
(INN), lormetazepam (INN), mazindol (INN), 
medazepam (INN), midazolam (INN), nimetazepam 
(INN), nitrazepam (INN), nordazepam (INN), 
oxazepam (INN), pinazepam (INN), prazepam (INN), 
pyrovalerone (INN), temazepam (INN), tetrazepam 
(INN) and triazolam (INN); salts thereof  0 A  FREE  
2933.99  Other: 
2933.99.10  Phencyclidine (PCP), rolicyclidine (PHP), thenocyclidine 
(TCP) 0 A  FREE  
2933.99.20  Indol, 4-benzyloxyindol, 4-methoxyindol  0  A  FREE  
2933.99.90  Other 0  A  FREE  
29.34  NUCLEIC ACIDS AND THEIR SALTS, WHETHER OR 
NOT CHEMICALLY DEFINED; OTHER HETEROCYCLIC 
COMPOUNDS.  
2934.10.00  Compounds containing an unfused thiazole ring 
(whether or not hydrogenated) in the structure  0 A  FREE  
2934.20.00  Compounds containing in the structure a benzothiazole 
ring-system (whether or not hydrogenated), not further 
fused  0 A  FREE  
2934.30.00  Compounds containing in the structure a phenol ­
thiazine ring-system (whether or not hydrogenated), 
not further fused  0 A  FREE  
2934.91.00  Aminorex (INN), brotizolam (INN), clotiazepam (INN), 
cloxazolam (INN), dextromoramide (INN), haloxazolam 
(INN), ketazolam (INN), mesocarb (INN), oxazolam 
(INN), pemoline (INN), phendimetrazine (INN), phen ­
metrazine (INN) and sufentanil (INN); salts thereof  0 A  FREE  
2934.99.10  Sultones and sultams  0  A  FREE  
2934.99.20  Isatoic anhydride  0  A  6 % 
2934.99.90  Other 0  A  FREE  
2935.00.00  SULPHONAMIDES  0  A  FREE  
29.36  PROVITAMINS AND VITAMINS, NATURAL OR 
REPRODUCED BY SYNTHESIS (INCLUDING 
NATURAL CONCENTRATES), DERIVATIVES 
THEREOF USED PRIMARILY AS VITAMINS, ADD 
INTERMIXTURES OF THE FOREGOING, WHETHER 
OR NOT IN ANY SOLVENT.  
2936.21.00  Vitamin A and its derivatives  0  A  FREE  
2936.22.00  Vitamin B1 and its derivatives  0  A  FREE  
2936.23.00  Vitamin B2 and its derivatives  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1419
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2936.24.00  D- or DL-Pantothenic acid (Vitamin B3 or Vitamin B5) 
and its derivatives  0 A  FREE  
2936.25.00  Vitamin B6 and its derivatives  0  A  FREE  
2936.26.00  Vitamin B12 and its derivatives  0  A  FREE  
2936.27.00  Vitamin C and its derivatives  0  A  FREE  
2936.28.00  Vitamin E and its derivatives  0  A  FREE  
2936.29.00  Other vitamins and their derivatives  0  A  FREE  
2936.90.00  Other, including natural concentrates  0  A  FREE  
29.37  HORMONES, PROSTAGLANDINS, THROMBOXANES 
AND LEUKOTRIENES, NATURAL OR REPRODUCED 
BY SYNTHESIS; DERIVATIVES AND STRUCTURAL 
ANALOGUES THEREOF, INCLUDING CHAIN 
MODIFIED POLYPEPTIDES, USED PRIMARILY AS 
HORMONES.  
2937.11.00  Somatotropin, its derivatives and structural analogues  0  A  FREE  
2937.12.00  Insulin and its salts  0  A  FREE  
2937.19  Other: 
2937.19.10  Pituitary (anterior) or similar hormones and their 
derivatives  0 A  FREE  
2937.19.90  Other 0  A  5 % 
2937.21.00  Cortisone, hydrocortisone, prednisone (dehydrocor ­
tisone) and prednisolone (dehydrohydrocortisone)  0 A  FREE  
2937.22.00  Halogenated derivatives of corticosteroidal hormones  0  A  FREE  
2937.23.00  Oestrogens and progestogens  0  A  FREE  
2937.29.00  Other 0  A  5 % 
2937.31.00  Epinephrine  0  A  5 % 
2937.39.00  Other 0  A  5 % 
2937.40.00  Amino-acid derivatives  0  A  5 % 
2937.50.00  Prostaglandins, thromboxanes and leukotrienes, their 
derivatives and structural analogues  0 A  5 % 
2937.90.00  Other 0  A  5 % 
29.38  GLYCOSIDES, NATURAL OR REPRODUCED BY 
SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS 
AND OTHER DERIVATIVES.  
2938.10.00  Rutoside (rutin) and its derivatives  0  A  5 %EN 1420 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2938.90.00  Other 0  A  5 % 
29.39  VEGETABLE ALKALOIDS, NATURAL OR 
REPRODUCED BY SYNTHESIS, AND THEIR SALTS, 
ETHERS, ESTERS AND OTHER DERIVATIVES.  
2939.11  Concentrate of poppy straw; buprenorphine (INN), 
codeine, dihydrocodeine (INN), ethylmorphine, 
etorphine (INN), heroin, hydrocodone (INN), hydro ­
morphone (INN), morphine, nicomorphine (INN), 
oxycodone (INN), oxymorphone (INN), pholcodine 
(INN), thebacon (INN) and thebaine; salts thereof  
2939.11.10  Morphine 0  A  FREE  
2939.11.20  Hydromorphone (Dihydromorphinone)  0  A  FREE  
2939.11.30  Heroin (Diacetylmorphine)  0  A  FREE  
2939.11.90  Other 0  A  5 % 
2939.19.00  Other 0  A  5 % 
2939.20.00  Alkaloids of quina (cinchona) and their derivatives; salts 
thereof 0 A  FREE  
2939.30.00  Caffeine and its salts  0  A  FREE  
2939.41.00  Ephedrine and its salts  0  A  FREE  
2939.42.00  Pseudoephedrine (INN) and its salts  0  A  FREE  
2939.43.00  Cathine (INN) and its salts  0  A  FREE  
2939.49.00  Other 0  A  FREE  
2939.51.00  Fenethylline (INN) and its salts  0  A  FREE  
2939.59.00  Other 0  A  FREE  
2939.61.00  Ergometrine (INN) and its salts  0  A  FREE  
2939.62.00  Ergotamine (INN) and its salts  0  A  FREE  
2939.63.00  Lysergic acid and its salts  0  A  5 % 
2939.69.00  Other 0  A  5 % 
2939.91  Cocaine, ecgonine, levometamfetamine, metamfetamine 
(INN), metamfetamine racemate; salts, esters and other 
derivatives thereof  
2939.91.10  Cocaine, its salts and derivatives  0  A  5 % 
2939.91.20  Emetine, its salts and derivatives  0  A  5 % 
2939.91.30  Diethyltriptamine (DET) and dimethyltriptamine (DMT)  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1421
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
2939.91.40  LSD, mescaline, psilocin  0  A  FREE  
2939.91.90  Other 0  A  FREE  
2939.99  Other: 
2939.99.10  Nicotine and its salts  0  A  FREE  
2939.99.90  Other 0  A  FREE  
2940.00.00  SUGARS, CHEMICALLY PURE, OTHER THAN 
SUCROSE, LACTOSE, MALTOSE, GLUCOSE AND 
FRUCTOSE; SUGAR ETHERS, SUGAR ACETALS AND 
SUGAR ESTERS, AND THEIR SALTS, OTHER THAN 
PRODUCTS OF HEADING 29.37, 29.38 OR 29.39.  0 A  6 % 
29.41  ANTIBIOTICS. 
2941.10.00  Penicillins and their derivatives with a penicillanic acid 
structure; salts thereof  0 A  FREE  
2941.20.00  Streptomycins and their derivatives; salts thereof  0  A  FREE  
2941.30.00  Tetracyclines and their derivatives; salts thereof  0  A  FREE  
2941.40.00  Chloramphenicol and its derivatives; salts thereof  0  A  FREE  
2941.50.00  Erythromycin and its derivatives; salts thereof  0  A  FREE  
2941.90.00  Other 0  A  FREE  
2942.00.00  OTHER ORGANIC COMPOUNDS.  0  A  FREE  
30 Pharmaceutical products  
30.01  GLANDS AND OTHER ORGANS FOR ORGANO- 
THERAPEUTIC USES, DRIED, WHETHER OR NOT 
POWDERED; EXTRACTS OF GLANDS OR OTHER 
ORGANS OR OF THEIR SECRETIONS FOR 
ORGANO-THERAPEUTIC USES; HEPARIN AND ITS 
SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES 
PREPARED FOR THERAPEUTIC OR PROPHYLACTIC 
USES, NOT ELSEWHERE SPECIFIED OR INCLUDED.  
3001.20  EXTRACTS OF GLANDS OR OTHER ORGANS OR OF 
THEIR SECRETIONS.  
3001.20.10  Royal jelly for organo-therapeutic uses  0  A  FREE  
3001.20.90  Other 0  A  FREE  
3001.90  Other: 
3001.90.10  Heparin and its salts  0  A  FREE  
3001.90.20  Glands and other organs, dried, whether or not 
powdered 0 A  FREE  
3001.90.90  Other 0  A  FREEEN 1422 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
30.02  HUMAN BLOOD; ANIMAL BLOOD PREPARED FOR 
THERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC 
USES; ANTISERA AND OTHER BLOOD FRACTIONS 
AND MODIFIED IMMUNOLOGICAL PRODUCTS, 
WHETHER OR NOT OBTAINED BY MEANS OF 
BIOTECHNOLOGICAL PROCESSES; VACCINES, 
TOXINS, CULTURES OF MICRO-ORGANISMS 
(EXCLUDING YEASTS) AND SIMILAR PRODUCTS.  
3002.10  Antisera and other blood fractions and modified 
immunological products, whether or not obtained by 
means of biotechnological processes:  
3002.10.10  Antisera  0  A  FREE  
3002.10.21  Gamma-globulin  0  A  FREE  
3002.10.22  Normal human immunoglobulin  0  A  FREE  
3002.10.23  Haemoglobin  0  A  FREE  
3002.10.29  Other 0  A  FREE  
3002.20.00  Vaccines for human medicine  0  A  FREE  
3002.30  Vaccines for veterinary medicine:  
3002.30.10  Vaccines against foot and mouth disease  0  A  FREE  
3002.30.90  Other 0  A  FREE  
3002.90  Other: 
3002.90.10  Toxins, cultures of micro-organisms and similar 
products, including ferments (other than yeasts)  0 A  FREE  
3002.90.90  Other 0  A  FREE  
30.03  MEDICAMENTS (EXCLUDING GOODS OF HEADING 
30.02, 30.05 OR 30.06) CONSISTING OF TWO OR 
MORE CONSTITUENTS WHICH HAVE BEEN MIXED 
TOGETHER FOR THERAPEUTIC OR PROPHYLACTIC 
USES, NOT PUT UP IN MEASURED DOSES OR IN 
FORMS OR PACKINGS FOR RETAIL SALE.  
3003.10.00  Containing penicillins or derivatives thereof, with a 
penicillanic acid structure, or streptomycins or their 
derivatives:  — A  FREE  
3003.20.00  Containing other antibiotics  —  A  FREE  
3003.31.00  Containing insulin  0  A  FREE  
3003.39.00  Other —  A  FREE  
3003.40.00  Containing alkaloids or derivates thereof but not 
containing hormones, other products of heading 
29.37 or antibiotics  — A  FREE  
3003.90.00  Other —  A  FREEEN 15.12.2012 Official Journal of the European Union 1423
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
30.04  MEDICAMENTS (EXCLUDING GOODS OF HEADING 
30.02, 30.05 OR 30.06) CONSISTING OF MIXED OR 
UNMIXED PRODUCTS FOR THERAPEUTIC OR 
PROPHYLACTIC USES, PUT UP IN MEASURED 
DOSES (INCLUDING THOSE IN THE FORM OF 
TRANSDERMAL ADMINISTRATION SYSTEMS) OR 
IN FORMS OR PACKINGS FOR RETAIL SALE.  — 
3004.10  Containing penicillins or derivatives thereof, with a 
penicillanic acid structure, or streptomycins or their 
derivatives:  
3004.10.10  For veterinary use  5  C  FREE  
3004.10.90  Other 5  C  FREE  
3004.20  Containing other antibiotics:  
3004.20.10  For veterinary use  5  C  FREE  
3004.20.90  Other 5  C  FREE  
3004.31.00  Containing insulin  5  C  FREE  
3004.32  Containing corticosteroid hormones, their derivatives or 
structural analogues:  
3004.32.10  For veterinary use  5  C  FREE  
3004.32.90  Other 5  C  FREE  
3004.39  Other: 
3004.39.10  For veterinary use  5  C  FREE  
3004.39.90  Other 5  C  FREE  
3004.40  Containing alkaloids or derivates thereof but not 
containing hormones, other products of heading 
29.37 or antibiotics:  
3004.40.10  For veterinary use  5  E  FREE  
3004.40.90  Other 5  C  FREE  
3004.50  Other medicaments containing vitamins or other 
products of heading 29.36:  
3004.50.10  For veterinary use  5  C  FREE  
3004.50.90  Other 5  C  FREE  
3004.90  Other: 
3004.90.10  For veterinary use  5  C  FREE  
3004.90.91  Antimalarial, antidysentery and anthelmintic medic ­
aments  5 C  FREE  
3004.90.92  Anaesthetics  5  C  FREEEN 1424 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3004.90.93  Rehydration salts or sugars, whether or not in solution  5  C  FREE  
3004.90.99  Other 5  C  FREE  
30.05  WADDING, GAUZE, BANDAGES AND SIMILAR 
ARTICLES (FOR EXAMPLE, DRESSINGS, ADHESIVE 
PLASTERS, POULTICES), IMPREGNATED OR 
COATED WITH PHARMACEUTICAL SUBSTANCES 
OR PUT UP IN FORMS OR PACKINGS FOR RETAIL 
SALE FOR MEDICAL, SURGICAL, DENTAL OR 
VETERINARY PURPOSES.  
3005.10.00  Adhesive dressings and other articles having an 
adhesive layer  0 A  FREE  
3005.90  Other: 
3005.90.10  Cotton swabs  5  C  9 % 
3005.90.90  Other 5  C  FREE  
30.06  PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 
TO THIS CHAPTER. 
3006.10  Sterile surgical catgut, similar sterile suture materials 
(including sterile absorbable surgical or dental yarns) 
and sterile tissue adhesives for surgical wound closure; 
sterile laminaria and sterile laminaria tents; sterile 
absorbable surgical or dental haemostatics; sterile 
surgical or dental adhesion barriers, whether or not 
absorbable:  
3006.10.10  Catgut and similar suture materials  0  A  FREE  
3006.10.90  Other 0  A  FREE  
3006.20.00  Blood-grouping reagents  0  A  FREE  
3006.30  Opacifying preparations for X-ray examinations; diag ­
nostic reagents designed to be administered to the 
patient:  
3006.30.10  Opacifying preparations for X-ray examinations  0  A  FREE  
3006.30.21  Of microbial origin  0  A  FREE  
3006.30.29  Other 0  A  FREE  
3006.40  Dental cements and other dental fillings; bone recon ­
struction cements  
3006.40.11  Gold for use in dentistry  0  A  FREE  
3006.40.19  Other 0  A  FREE  
3006.40.90  Other 0  A  FREE  
3006.50.00  First-aid boxes and kits  5  E  FREEEN 15.12.2012 Official Journal of the European Union 1425
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3006.60.00  Chemical contraceptive preparations based on 
hormones, on other products of heading 29.37 or on 
spermicides  0 A  FREE  
3006.70.00  Gel preparations designed to be used in human or 
veterinary medicine as a lubricant for parts of the 
body for surgical operations or physical examinations 
or as a coupling agent between the body and medical 
instruments  0 A  11 % 
3006.91.00  Appliances identifiable for ostomy use  0  A  6 % 
3006.92.00  Waste pharmaceuticals  15  E  11 % 
31 Fertilisers  
3101.00.10  Animal or vegetable fertilisers, whether or not mixed 
together, not chemically treated  0 A  FREE  
3101.00.90  Other 0  A  FREE  
31.02  MINERAL OR CHEMICAL FERTILIZERS, NITRO ­
GENOUS. 
3102.10.00  Urea, whether or not in aqueous solution  0  A  FREE  
3102.21.00  Ammonium sulphate  0  A  FREE  
3102.29.00  Other 0  A  FREE  
3102.30.00  Ammonium nitrate, whether or not in aqueous solution  0  A  FREE  
3102.40.00  Mixtures of ammonium nitrate with calcium carbonate 
or other inorganic non-fertilising substances  0 A  FREE  
3102.50  Sodium nitrate:  
3102.50.10  Containing 16,3 % or more by weight of nitrogen  0  A  FREE  
3102.50.90  Other 0  A  FREE  
3102.60.00  Double salts and mixtures of calcium nitrate and 
ammonium nitrate  0 A  FREE  
3102.80.00  Mixtures of urea and ammonium nitrate in aqueous or 
ammoniacal solution  0 A  FREE  
3102.90.00  Other, including mixtures not specified in the foregoing 
subheadings  0 A  FREE  
31.03  MINERAL OR CHEMICAL FERTILIZERS, PHOSPHATIC.  
3103.10.00  Superphosphates  5  E  FREE  
3103.90.00  Other 0  A  FREE  
31.04  MINERAL OR CHEMICAL FERTILISERS, POTASSIC.  
3104.20.00  Potassium chloride  0  A  FREEEN 1426 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3104.30  Potassium sulphate:  
3104.30.10  Containing more than 52 % by weight of potassium 
oxide 0 A  FREE  
3104.30.90  Other 0  A  FREE  
3104.90  Other: 
3104.90.10  Potassium and magnesium sulphate containing more 
than 30 % by weight of potassium oxide  0 A  FREE  
3104.90.90  Other 0  A  FREE  
31.05  MINERAL OR CHEMICAL FERTILIZERS CONTAINING 
TWO OR THREE OF THE FERTILIZING ELEMENTS 
NITROGEN, PHOSPHOROUS AND POTASSIUM; 
OTHER FERTILIZERS; GOODS OF THIS CHAPTER IN 
TABLETS OR SIMILAR FORMS OR IN PACKAGES OF 
A GROSS WEIGHT NOT EXCEEDING 10 KG.  
3105.10.00  Goods of this Chapter in tablets or similar forms or in 
packages of a gross weight not exceeding 10 kg  0 A  FREE  
3105.20.00  Mineral or chemical fertilisers containing the three ferti ­
lising elements nitrogen, phosphorus and potassium  5 C  FREE  
3105.30  Diammonium hydrogenorthophosphate (diammonium 
phosphate):  
3105.30.10  Containing more than 8 mg of arsenic pentoxide per 
kilo 0 A  FREE  
3105.30.90  Other 0  A  FREE  
3105.40  Ammonium dihydrogenorthophosphate (mono ­
ammonium phosphate) whether or not mixed with 
diammonium hydrogenorthophosphate (diammonium 
phosphate):  
3105.40.10  Containing more than 9 mg arsenic pentoxide per kilo  0  A  FREE  
3105.40.90  Other 0  A  FREE  
3105.51.00  Containing nitrates and phosphates  5  C  FREE  
3105.59.00  Other 5  C  FREE  
3105.60.00  Mineral or chemical fertilizers containing the two 
fertilizing elements: phosphorus and potassium  5 E  FREE  
3105.90.00  Other 5  C  FREE  
32 Tanning or dyeing extracts; tannins and their deriva ­
tives; dyes, pigments and other colouring matter; 
paints and varnishes; putty and other mastics; inks  
32.01  TANNING EXTRACTS OF VEGETABLE ORIGIN; 
TANNINS AND THEIR SALTS, ETHERS, ESTERS 
AND OTHER DERIVATIVES.EN 15.12.2012 Official Journal of the European Union 1427
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3201.10.00  Quebracho extract  0  A  FREE  
3201.20.00  Wattle extract (acacia)  0  A  FREE  
3201.90  Other: 
3201.90.10  Oak or chestnut extracts  0  A  FREE  
3201.90.90  Other 0  A  FREE  
32.02  SYNTHETIC ORGANIC TANNING SUBSTANCES, 
INORGANIC TANNING SUBSTANCES; TANNING 
PREPARATIONS, WHETHER OR NOT CONTAINING 
NATURAL TANNING SUBSTANCES; ENZYMATIC 
PREPARATIONS FOR PRETANNING.  
3202.10.00  Synthetic organic tanning substances  0  A  FREE  
3202.90.00  Other 0  A  FREE  
32.03  COLOURING MATTER OF VEGETABLE OR ANIMAL 
ORIGIN (INCLUDING DYEING EXTRACTS BUT 
EXCLUDING ANIMAL BLACK), WHETHER OR NOT 
CHEMICALLY DEFINED; PREPARATIONS AS 
SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED 
ON COLOURING MATTER OF VEGETABLE OR 
ANIMAL ORIGIN.  
3203.00.10  Natural indigo  0  A  FREE  
3203.00.90  Other 0  A  FREE  
32.04  SYNTHETIC ORGANIC COLOURING MATTER, 
WHETHER OR NOT CHEMICALLY DEFINED; PREP ­
ARATIONS AS SPECIFIED IN NOTE 3 TO THIS 
CHAPTER BASED ON SYNTHETIC ORGANIC 
COLOURING MATTER; SYNTHETIC ORGANIC 
PRODUCTS OF A KIND USED AS FLUORESCENT 
BRIGHTENING AGENTS OR LUMINOPHORES, 
WHETHER OR NOT CHEMICALLY DEFINED.  
3204.11  Disperse dyes and preparations based thereon:  
3204.11.11  On a backing of polyolefins  0  A  15 % 
3204.11.12  On a backing of halogenated polyolefins  0  A  6 % 
3204.11.13  On a backing of rubber  0  A  FREE  
3204.11.19  Other 0  A  FREE  
3204.11.90  Other 0  A  FREE  
3204.12  Acid dyes, whether or not premetallized, and prep ­
arations based thereon; mordant dyes and preparations 
based thereon  
3204.12.11  On a backing of polyolefins  0  A  14 % 
3204.12.12  On a backing of halogenated polyolefins  0  A  6 %EN 1428 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3204.12.13  On a backing of rubber  0  A  FREE  
3204.12.19  Other 0  A  FREE  
3204.12.90  Other 0  A  FREE  
3204.13  Basic dyes and preparations based thereon:  
3204.13.11  On a backing of polyolefins  0  A  14 % 
3204.13.12  On a backing of halogenated polyolefins  0  A  6 % 
3204.13.13  On a backing of rubber  0  A  FREE  
3204.13.19  Other 0  A  FREE  
3204.13.90  Other 0  A  FREE  
3204.14  Direct dyes and preparations based thereon:  
3204.14.11  On a backing of polyolefins  0  A  15 % 
3204.14.12  On a backing of halogenated polyolefins  0  A  6 % 
3204.14.13  On a backing of rubber  0  A  FREE  
3204.14.19  Other 0  A  FREE  
3204.14.90  Other 0  A  FREE  
3204.15  Vat dyes (including those usable in that state as 
pigments) and preparations based thereon  
3204.15.11  On a backing of polyolefins  0  A  15 % 
3204.15.12  On a backing of halogenated polyolefins  0  A  6 % 
3204.15.13  On a backing of rubber  0  A  FREE  
3204.15.19  Other 0  A  FREE  
3204.15.90  Other 0  A  FREE  
3204.16  Reactive dyes and preparations based thereon:  
3204.16.11  On a backing of polyolefins  0  A  14 % 
3204.16.12  On a backing of halogenated polyolefins  0  A  6 % 
3204.16.13  On a backing of rubber  0  A  FREE  
3204.16.19  Other 0  A  FREE  
3204.16.90  Other 0  A  FREE  
3204.17  Pigments and preparations based thereon:  
3204.17.11  On a backing of polyolefins  0  A  14 %EN 15.12.2012 Official Journal of the European Union 1429
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3204.17.12  On a backing of halogenated polyolefins  0  A  FREE  
3204.17.13  On a backing of rubber  0  A  FREE  
3204.17.19  Other 0  A  FREE  
3204.17.90  Other 0  A  FREE  
3204.19  Other, including mixtures of colouring matter of two or 
more of the subheadings 3204.11 to 3204.19:  
3204.19.11  On a backing of polyolefins  0  A  14 % 
3204.19.12  On a backing of halogenated polyolefins  0  A  6 % 
3204.19.13  On a backing of rubber  0  A  FREE  
3204.19.19  Other 0  A  FREE  
3204.19.90  Other 0  A  FREE  
3204.20.00  Synthetic organic products of a kind used as fluorescent 
brightening agents  0 A  FREE  
3204.90.00  Other 0  A  FREE  
3205.00.00  COLOUR LAKES; PREPARATIONS AS SPECIFIED IN 
NOTE 3 TO THIS CHAPTER BASED ON COLOUR 
LAKES. 0 A  6 % 
32.06  OTHER COLOURING MATTER; PREPARATIONS AS 
SPECIFIED IN NOTE 3 TO THIS CHAPTER, OTHER 
THAN THOSE OF HEADING 32.03, 32.04 OR 
32.05; INORGANIC PRODUCTS OF A KIND USED 
AS LUMINOPHORES, WHETHER OR NOT 
CHEMICALLY DEFINED.  
3206.11  Containing 80 % or more by weight of titanium dioxide 
calculated on the dry matter:  
3206.11.10  Powdered  0  A  FREE  
3206.11.21  On a backing of polyolefins  0  A  14 % 
3206.11.22  On a backing of halogenated polyolefins  0  A  6 % 
3206.11.23  On a backing of rubber  0  A  FREE  
3206.11.29  Other 0  A  FREE  
3206.19  Other: 
3206.11.90  Other 0  A  FREE  
3206.19.10  Powdered  0  A  FREE  
3206.19.21  On a backing of polyolefins  0  A  14 % 
3206.19.22  On a backing of halogenated polyolefins  0  A  6 %EN 1430 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3206.19.23  On a backing of rubber  0  A  FREE  
3206.19.29  Other 0  A  FREE  
3206.19.90  Other 0  A  FREE  
3206.20  Pigments and preparations based on chromium 
compounds: 
3206.20.10  Powdered  0  A  FREE  
3206.20.21  On a backing of polyolefins  0  A  14 % 
3206.20.22  On a backing of halogenated polyolefins  0  A  6 % 
3206.20.23  On a backing of rubber  0  A  FREE  
3206.20.29  Other 0  A  FREE  
3206.20.90  Other 0  A  FREE  
3206.41  Ultramarine and preparations based thereon:  
3206.41.10  Powdered  0  A  FREE  
3206.41.21  On a backing of polyolefins  0  A  14 % 
3206.41.22  On a backing of halogenated polyolefins  0  A  6 % 
3206.41.23  On a backing of rubber  0  A  FREE  
3206.41.29  Other 0  A  FREE  
3206.41.90  Other 0  A  FREE  
3206.42  Lithopone and other pigments and preparations based 
on zinc sulphide:  
3206.42.10  Powdered  0  A  FREE  
3206.42.21  On a backing of polyolefins  0  A  14 % 
3206.42.22  On a backing of halogenated polyolefins  0  A  6 % 
3206.42.23  On a backing of rubber  0  A  FREE  
3206.42.29  Other 0  A  FREE  
3206.42.90  Other 0  A  FREE  
3206.49  Other: 
3206.49.10  Powdered  0  A  FREE  
3206.49.21  On a backing of polyolefins  0  A  14 % 
3206.49.22  On a backing of halogenated polyolefins  0  A  6 %EN 15.12.2012 Official Journal of the European Union 1431
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3206.49.23  On a backing of rubber  0  A  FREE  
3206.49.29  Other 0  A  FREE  
3206.49.30  Metallic powders used as pigments, excluding gold and 
silver  0 A  FREE  
3206.49.90  Other 0  A  FREE  
3206.50  Inorganic products of a kind used as luminophores:  
3206.50.10  Powdered  0  A  FREE  
3206.50.90  Other 0  A  FREE  
32.07  PREPARED PIGMENTS, PREPARED OPACIFIERS AND 
PREPARED COLOURS, VITRIFIABLE ENAMELS AND 
GLAZES, ENGOBES (SLIPS), LIQUID LUSTRES AND 
SIMILAR PREPARATIONS, OF A KIND USED IN THE 
CERAMIC, ENAMELLING OR GLASS INDUSTRY; 
GLASS FRIT AND OTHER GLASS, IN THE FORM OF 
POWDER, GRANULES OR FLAKES.  
3207.10.00  Prepared pigments, prepared opacifiers, prepared 
colours and similar preparations  0 A  FREE  
3207.20.00  Vitrifiable enamels and glazes, engobes (slips) and 
similar preparations  0 A  FREE  
3207.30.00  Liquid polishes (lustres) and similar preparations  0  A  FREE  
3207.40.00  Glass frit and other glass, in the form of powder, 
granules or flakes  0 A  FREE  
32.08  PAINTS AND VARNISHES (INCLUDING ENAMELS 
AND LACQUERS) BASED ON SYNTHETIC 
POLYMERS OR CHEMICALLY MODIFIED NATURAL 
POLYMERS, DISPERSED OR DISSOLVED IN A NON- 
AQUEOUS MEDIUM; SOLUTIONS AS DEFINED IN 
NOTE 4 TO THIS CHAPTER.  
3208.10  Based on polyesters:  
3208.10.11  Aerosols  15  G  6 % 
3208.10.11A  Only oven drying anti-rust enamel paints, for coating 
metal strips  0 A  6 % 
3208.10.11B  Only those put up in aerosol containers  15  E  6 % 
3208.10.12  For screen printing  —  A  FREE  
3208.10.19  Other 15 G  10 % 
3208.10.19A  Only oven drying anti-rust enamel paints, for coating 
metal strips  0 A  10 % 
3208.10.21  For leather  15  G  6 % 
3208.10.22  Insulating materials for electrical installations  15  G  11 %EN 1432 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3208.10.23  For artists  15  G  11 % 
3208.10.24  For coating the inside of food containers  15  G  FREE  
3208.10.29  Other 15 G  10 % 
3208.10.29A  Only colourless varnish, for curing concrete for road 
construction  0 A  10 % 
3208.10.29B  Only those put up in aerosol containers  15  E  10 % 
3208.10.30  Solutions as defined in note 4 to this chapter, without 
pigmenting or colouring  0 A  FREE  
3208.20  Based on acrylic or vinyl polymers:  
3208.20.11  In aerosols  15  E  6 % 
3208.20.12  For screen printing  15  G  FREE  
3208.20.19  Other 15 G  10 % 
3208.20.21  For leather  15  G  6 % 
3208.20.22  Insulating materials for electrical installations  15  G  11 % 
3208.20.23  For artists  15  G  11 % 
3208.20.24  For coating the inside of food containers  15  G  FREE  
3208.20.29  Other 15 G  10 % 
3208.20.29A  Only colourless varnish, for curing concrete for road 
construction  0 A  10 % 
3208.20.29B  Only those put up in aerosol containers  15  E  10 % 
3208.20.30  Solutions as defined in note 4 to this Chapter, without 
pigmenting or colouring  0 A  FREE  
3208.90  Other: 
3208.90.11  In aerosols  15  E  6 % 
3208.90.12  For screen printing  15  G  FREE  
3208.90.19  Other 15 G  10 % 
3208.90.19A  Only epoxyphenolic paints and varnishes for sanitary 
use 0 A  10 % 
3208.90.21  For leather  15  G  6 % 
3208.90.22  Insulating materials for electrical installations  15  G  11 % 
3208.90.23  For artists  15  G  11 % 
3208.90.24  For coating the inside of food containers  —  A  FREEEN 15.12.2012 Official Journal of the European Union 1433
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3208.90.29  Other 15 G  10 % 
3208.90.29A  Only colourless varnish, for curing concrete for road 
construction  0 A  10 % 
3208.90.29B  Only epoxyphenolic paints and varnishes for sanitary 
use 0 A  10 % 
3208.90.30  Solutions as defined in note 4 to this Chapter, without 
pigmenting or colouring  0 A  FREE  
32.09  PAINTS AND VARNISHES (INCLUDING ENAMELS 
AND LACQUERS) BASED ON SYNTHETIC 
POLYMERS OR CHEMICALLY MODIFIED NATURAL 
POLYMERS, DISPERSED OR DISSOLVED IN AN 
AQUEOUS MEDIUM.  
3209.10  Based on acrylic or vinyl polymers:  
3209.10.11  For screen printing  15  H  FREE  
3209.10.19  Other 15 H  10 % 
3209.10.21  For leather  15  H  6 % 
3209.10.22  Insulating materials for electrical installations  15  H  11 % 
3209.10.23  For artists  15  H  11 % 
3209.10.29  Other 15 H  10 % 
3209.90  Other: 
3209.90.11  For screen printing  15  G  FREE  
3209.90.19  Other 15 G  10 % 
3209.90.21  For leather  15  G  6 % 
3209.90.22  Insulating materials for electrical installations  15  G  11 % 
3209.90.23  For artists  15  G  11 % 
3209.90.29  Other 15 G  10 % 
32.10  OTHER PAINTS AND VARNISHES (INCLUDING 
ENAMELS); PREPARED WATER PIGMENTS OF A 
KIND USED FOR FINISHING LEATHER.  
3210.00.11  Water or distempers  15  E  10 % 
3210.00.19  Other 15 E  10 % 
3210.00.21  For leather  15  E  6 % 
3210.00.22  Insulating materials for electrical installations  15  E  10 % 
3210.00.23  For artists  15  E  11 %EN 1434 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3210.00.29  Other 15 E  10 % 
3210.00.90  Other 15 E  6 % 
3210.00.90A  Only prepared water pigments of a kind used for 
finishing leather  0 A  6 % 
3211.00.00  PREPARED DRIERS  0  A  FREE  
32.12  PIGMENTS (INCLUDING METALLIC POWDERS AND 
FLAKES) DISPERSED IN NON-AQUEOUS MEDIA, IN 
LIQUID OR PASTE FORM, OF A KIND USED IN 
THE MANUFACTURE OF PAINTS; STAMPING FOILS; 
DYES AND OTHER COLOURING MATTER PUT UP IN 
FORMS OR PACKINGS FOR RETAIL SALE.  
3212.10.00  Stamping foils  0  A  6 % 
3212.90  Other: 
3212.90.11  Of aluminium  5  E  FREE  
3212.90.19  Other 0  A  FREE  
3212.90.21  Dyes of the household type for dyeing textiles of a kind 
manufactured in Panama (excluding natural indigo for 
washing)  5 E  14 % 
3212.90.22  Dyes of the household type for dyeing footwear of a 
kind manufactured in Panama  5 E  14 % 
3212.90.23  Dyes of the household type not manufactured in 
Panama 5 E  6 % 
3212.90.29  Other 5  E  6 % 
3212.90.30  Laundry bluing (natural indigo)  5  E  11 % 
3212.90.90  Other 5  E  6 % 
32.13  ARTISTS', STUDENTS' OR SIGNBOARD PAINTERS' 
COLOURS, MODIFYING TINTS, AMUSEMENT 
COLOURS AND THE LIKE, IN TABLETS, TUBES, 
JARS, BOTTLES, PANS OR IN SIMILAR FORMS OR 
PACKINGS.  
3213.10  Colours in sets:  
3213.10.10  Sets of distempers (tempera paints)  5  E  6 % 
3213.10.20  Preparations suitable for children's amusement  5  E  6 % 
3213.10.90  Other 5  E  11 % 
3213.90  Other: 
3213.90.10  Artists' colours and preparations.  5  E  11 % 
3213.90.20  Distempers (tempera paints)  5  E  6 %EN 15.12.2012 Official Journal of the European Union 1435
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3213.90.30  Preparations suitable for children's amusement  5  E  6 % 
3213.90.90  Other 5  E  11 % 
32.14  GLAZIERS' PUTTY, GRAFTING PUTTY, RESIN 
CEMENTS, CAULKING COMPOUNDS AND OTHER 
MASTICS; PAINTERS' FILLINGS; NON-REFRACTORY 
SURFACING PREPARATIONS FOR FAÇADES, 
INDOOR WALLS, FLOORS, CEILINGS AND THE LIKE.  
3214.10  Glaziers' putty, grafting putty, resin cements, caulking 
compounds and other mastics; painters' fillings  
3214.10.11  Of a kind used in building  0  A  6 % 
3214.10.11A  Only those based on acrylic polymers or polyesters  5  C  6 % 
3214.10.12  Coachbuilders'  0  A  6 % 
3214.10.12A  Only those based on acrylic polymers or polyesters  5  C  6 % 
3214.10.19  Other 0  A  6 % 
3214.10.19A  Only those based on acrylic polymers or polyesters  5  C  6 % 
3214.10.21  Sealing wax for office use or for bottles in plates, sticks 
or similar forms  0 A  11 % 
3214.10.29  Other 0  A  6 % 
3214.10.31  Coachbuilders' surfacing preparations  5  E  6 % 
3214.10.39  Other 5  E  FREE  
3214.10.90  Other 0  A  6 % 
3214.90.00  Other 5  C  6 % 
32.15  PRINTING INK, WRITING OR DRAWING INK AND 
OTHER INKS, WHETHER OR NOT CONCENTRATED 
OR SOLID.  
3215.11.00  Black 10  E  6 % 
3215.11.00A  Only for offset printing, retouching negatives for 
printing and screen-printing.  0 A  6 % 
3215.19.00  Other 10 H  15 % 
3215.19.00A  Only for offset printing, retouching negatives for 
printing and screen-printing.  0 A  15 % 
3215.90  Other: 
3215.90.10  Inks for tattooing (marking) animals  0  A  5 % 
3215.90.20  Ink for coding machines  0  A  FREE  
3215.90.90  Other 0  A  10 %EN 1436 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
33 Essential oils and resinoids; perfumery, cosmetic or 
toilet preparations  
33.01  ESSENTIAL OILS (TERPENELESS OR NOT), 
INCLUDING CONCRETES AND ABSOLUTES; RESI ­
NOIDS; 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.  
3301.12.00  Of orange  0  A  FREE  
3301.13.00  Of lemon  0  A  FREE  
3301.19.00  Other 0  A  FREE  
3301.24.00  Of peppermint ( Mentha piperita ) 0  A  FREE  
3301.25.00  Of other mints  0  A  FREE  
3301.29  Other: 
3301.29.10  Of vanilla  0  A  FREE  
3301.29.90  Other 0  A  FREE  
3301.30.00  Resinoids  0  A  FREE  
3301.90  Other: 
3301.90.10  Terpenic by-products of the deterpenation of essential 
oils 0 A  FREE  
3301.90.20  Aromatic aqueous distillates, put up for retail sale  0  A  10 % 
3301.90.31  Of a CIF value of less than USD 4,43 per litre.  0  A  15 % 
3301.90.39  Other (of a CIF value of USD 4,43 or more per litre)  0  A  10 % 
3301.90.90  Other 0  A  FREE  
33.02  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 BEVER ­
AGES.  
3302.10  Of a kind used in the food or drink industries:  
3302.10.11  Bitters, tinctures and flavouring matter for the industrial 
preparation of alcoholic beverages  5 E  FREE  
3302.10.12  Concentrates for the industrial preparation of alcoholic 
beverages, with a non-alcoholic content higher than 
that permitted in drinkable products for retail sale  5 E  FREEEN 15.12.2012 Official Journal of the European Union 1437
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3302.10.19  Other 5  E  FREE  
3302.10.91  Other preparations based on extracts of aromatic 
bitters, of an alcoholic strength by volume not 
exceeding 0,5 % vol, used to flavour alcoholic beverages  5 E  6 % 
3302.10.99  Other 5  E  FREE  
3302.90  Other: 
3302.90.10  Of a kind used in the tobacco industry  0  A  5 % 
3302.90.20  Of a kind used in the soap industry  5  C  FREE  
3302.90.30  Of a kind used in the perfume industry (perfumes, eau 
de cologne, orange flower water and the like)  5 C  FREE  
3302.90.90  Other —  A  FREE  
33.03  PERFUMES AND TOILET WATERS.  
3303.00.11  Of a CIF value of less than USD 22,38 per litre.  15  A  14 % 
3303.00.19  Other (of a CIF value of USD 22,38 or more per litre)  15  A  5 % 
3303.00.21  Of a CIF value of less than USD 4,43 per litre.  15  A  14 % 
3303.00.29  Other (of a CIF value of USD 4,43 or more per litre)  15  A  5 % 
33.04  BEAUTY OR MAKE-UP PREPARATIONS AND PREP ­
ARATIONS FOR THE CARE OF THE SKIN (OTHER 
THAN MEDICAMENTS), INCLUDING SUNSCREEN 
OR SUN TAN PREPARATIONS; MANICURE OR 
PEDICURE PREPARATIONS.  
3304.10.00  Lip make-up preparations  15  C  6 % 
3304.20  Eye make-up preparations  
3304.20.10  Eye-shadow of a CIF value of USD 30,00 or more per 
kilo gross  15 C  5 % 
3304.20.90  Other 15 C  6 % 
3304.30.00  Manicure or pedicure preparations  15 E  6 % 
3304.91  Powders, whether or not compressed:  
3304.91.10  Face powder of a CIF value of USD 30,00 or more per 
kilo gross  15 C  5 % 
3304.91.20  Body (talcum) powder of a CIF value of USD 10,00 or 
more per kilo gross  15 C  5 % 
3304.91.90  Other 15 C  6 % 
3304.99  Other:EN 1438 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3304.99.11  Face creams of a CIF value of USD 15,00 or more per 
kilo gross  15 G  5 % 
3304.99.12  Body creams (for body and hands) of a CIF value of 
USD 10,00 or more per kilo gross, other than manicure 
and pedicure preparations  15 G  5 % 
3304.99.19  Other 15 G  6 % 
3304.99.20  Skin toners  15  G  11 % 
3304.99.30  Sunscreen or suntan preparations  15  G  8 % 
3304.99.90  Other 15 G  5 % 
33.05  PREPARATIONS FOR USE ON THE HAIR.  
3305.10  Shampoos:  
3305.10.10  Cream (paste, solid or semi-solid)  15  G  6 % 
3305.10.20  Liquid, whether or not medicated  15  G  6 % 
3305.20.00  Preparations for permanent waving or straightening  15 E  6 % 
3305.30.00  Hair lacquers  15  G  6 % 
3305.90  Other: 
3305.90.11  Pomades, perfumed  15 C  6 % 
3305.90.12  Pomades, not perfumed  15  C  6 % 
3305.90.19  Other 15 C  6 % 
3305.90.20  Dyes and bleaches used on the hair  15  C  6 % 
3305.90.90  Other 15 C  6 % 
33.06  PREPARATIONS FOR ORAL OR DENTAL HYGIENE, 
INCLUDING DENTURE FIXATIVE PASTES AND 
POWDERS; YARN USED TO CLEAN BETWEEN THE 
TEETH (DENTAL FLOSS) IN INDIVIDUAL RETAIL 
PACKAGES.  
3306.10  Dentifrices:  
3306.10.10  Medicated  15  C  11 % 
3306.10.90  Other 15 C  15 % 
3306.20.00  Yarn used to clean between the teeth (dental floss)  15  E  3 % 
3306.90  Other: 
3306.90.10  Mouthwashes and dental rinses  15  C  14 % 
3306.90.20  Other preparations for freshening the breath  15 C  6 %EN 15.12.2012 Official Journal of the European Union 1439
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3306.90.90  Other 15 C  11 % 
33.07  PRE-SHAVE, SHAVING OR AFTERSHAVE PREPARA ­
TIONS, PERSONAL DEODORANTS, BATH PREPARA­
TIONS, DEPILATORIES AND OTHER PERFUMERY, 
COSMETIC OR TOILET PREPARATIONS, NOT 
ELSEWHERE SPECIFIED OR INCLUDED; PREPARED 
ROOM DEODORISERS, WHETHER OR NOT 
PERFUMED OR HAVING DISINFECTANT PROPERTIES.  
3307.10  Pre-shave, shaving or aftershave preparations:  
3307.10.10  Shaving creams and foams  15  E  6 % 
3307.10.21  Based on denatured alcohols (e.g. Bay Rum, Menticol 
and the like)  15 E  5 % 
3307.10.22  Other lotions and eau de cologne of a CIF value of USD 
4,43 or more per litre  15 E  5 % 
3307.10.29  Other lotions and eau de cologne  15  E  15 % 
3307.10.90  Other 15 E  11 % 
3307.20  Personal deodorants and anti-perspirants:  
3307.20.10  Of a CIF value of USD 15,00 or more per kilo gross  15  G  5 % 
3307.20.90  Other 15 G  15 % 
3307.30.00  Perfumed bath salts and other bath preparations  15  E  11 % 
3307.41.00  ' Agarbatti ' and other odoriferous preparations which 
operate by burning  15 E  11 % 
3307.49  Other: 
3307.49.10  Room deodorisers, sprays and the like presented in 
aerosol containers  15 C  15 % 
3307.49.90  Other 15 C  11 % 
3307.90  Other: 
3307.90.10  Wadding, felt and nonwovens, impregnated, coated or 
covered with perfume  15 E  5 % 
3307.90.20  Wadding, felt and nonwovens, impregnated, coated or 
covered with cosmetics  15 E  6 % 
3307.90.30  Depilatories  15  E  11 % 
3307.90.40  Toiletry preparations for animals, whether or not medi ­
cated 15 E  11 % 
3307.90.90  Other 15 E  11 % 
3307.90.90A  Only contact lens solutions or artificial eye solutions, 
including artificial tears  5 E  11 %EN 1440 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
34 Soap; organic surface-active agents; washing prepara ­
tions; lubricating preparations; artificial waxes; 
prepared waxes; polishing or scouring preparations; 
candles and similar articles, modelling pastes;  "dental 
waxes " and dental preparations with a basis of plaster  
34.01  SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND 
PREPARATIONS FOR USE AS SOAP, IN THE FORM 
OF BARS, CAKES, MOULDED PIECES OR SHAPES, 
WHETHER OR NOT CONTAINING SOAP; ORGANIC 
SURFACE-ACTIVE PRODUCTS AND PREPARATIONS 
FOR WASHING THE SKIN, IN THE FORM OF 
LIQUID OR CREAM, AND PUT UP FOR RETAIL 
SALE, WHETHER OR NOT CONTAINING SOAP; 
PAPER, WADDING, FELT AND NONWOVENS, 
IMPREGNATED, COATED OR COVERED WITH 
SOAP OR DETERGENT.  
3401.11  For cosmetic use (including medicated products):  
3401.11.10  Bath, beauty or scented soap, whether or not containing 
abrasives, deodorant soap, glycerine bath soap, whether 
or not containing bacteriostatic substances; organic 
surface-active preparations used as bath, beauty or 
deodorant soap, whether or not containing bacte ­
riostatic substances  15 G  15 % 
3401.11.10A  Only medicated, other than disinfectant  5  G  15 % 
3401.11.10B  Only organic surface-active products and preparations 
for use as soap  10 G  15 % 
3401.11.20  For shaving  15  E  6 % 
3401.11.30  Medicated or disinfectant, other than ordinary products 
containing added bacteriostatic substances  15 E  5 % 
3401.11.30A  Only medicated, other than disinfectant  5  G  5 % 
3401.11.40  Paper, wadding, felt and nonwovens, impregnated or 
covered with soap or detergent for cosmetic use  5 E  6 % 
3401.11.90  Other 15 G  6 % 
3401.11.90A  Only organic surface-active products and preparations 
for use as soap  10 G  6 % 
3401.19  Other: 
3401.19.10  Soaps and products used as soaps, for washing  15  G  15 % 
3401.19.20  Gelatinised, used as lubricating material  15  G  11 % 
3401.19.30  Paper, wadding, felt and non-wovens, impregnated, 
coated or covered with soap or detergent  15 G  6 % 
3401.19.40  With abrasives  15  G  15 %EN 15.12.2012 Official Journal of the European Union 1441
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3401.19.90  Other 15 G  10 % 
3401.20  Soap in other forms:  
3401.20.10  In powder, flakes, shavings, granules or globules, other 
than for cosmetic use  15 G  15 % 
3401.20.20  For cosmetic use, whether or not containing bacte ­
riostatic substances  15 G  15 % 
3401.20.30  Medicated or disinfectant, other than ordinary products 
containing added bacteriostatic substances  15 G  5 % 
3401.20.30A  Only liquid soap, medicated (other than disinfectant)  5  G  5 % 
3401.20.90  Other 15 G  15 % 
3401.30  Organic surface-active products and preparations for 
washing the skin, in the form of liquid or cream and 
put up in packings for retail sale, whether or not 
containing soap:  
3401.30.10  Cream, other than liquids  15  G  FREE  
3401.30.90  Other 15 G  15 % 
34.02  ORGANIC SURFACE-ACTIVE AGENTS (OTHER THAN 
SOAP); SURFACE-ACTIVE PREPARATIONS, WASHING 
PREPARATIONS (INCLUDING AUXILIARY WASHING 
PREPARATIONS), AND CLEANING PREPARATIONS, 
WHETHER OR NOT CONTAINING SOAP, OTHER 
THAN THOSE OF HEADING 34.01.  
3402.11  Anionic:  
3402.11.10  For agricultural or veterinary use  0  A  FREE  
3402.11.21  Liquids or pastes  0  A  15 % 
3402.11.29  Other 0  A  15 % 
3402.11.90  Other —  A  FREE  
3402.12  Cationic: 
3402.12.10  For agricultural or veterinary use  0  A  FREE  
3402.12.21  Liquids or pastes  0  A  15 % 
3402.12.29  Other 0  A  15 % 
3402.12.90  Other 0  A  FREE  
3402.13  Non-ionic:  
3402.13.10  For agricultural or veterinary use  0  A  FREE  
3402.13.21  Liquids or pastes  0  A  15 %EN 1442 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3402.13.29  Other 0  A  15 % 
3402.13.90  Other 0  A  FREE  
3402.19  Other: 
3402.19.10  For agricultural or veterinary use  0  A  FREE  
3402.19.21  Liquids or pastes  0  A  14 % 
3402.19.29  Other 0  A  15 % 
3402.19.90  Other 0  A  FREE  
3402.20  Preparations put up for retail sale:  
3402.20.11  Liquids, other than cleaning and de-greasing prep ­
arations for glass (glass windscreens or window glass) 
based on quaternary ammonium and other surface- 
active agents  15 G  15 % 
3402.20.12  In powder, flakes, shavings, granules and globules  15  G  15 % 
3402.20.13  Cleaning and de-greasing preparations for glass (glass 
windscreens or window glass) based on quaternary 
ammonium  15 G  15 % 
3402.20.19  Other 15 G  FREE  
3402.20.21  Preparations for pre-washing or soaking; bleaching 
agents for clothes  15 G  15 % 
3402.20.29  Other 15 G  FREE  
3402.20.30  Cleaning or de-greasing preparations, other than those 
based on soap or other organic surface-active agents  15 G  15 % 
3402.20.90  Other 15 G  FREE  
3402.90  Other: 
3402.90.10  Adjuvants for dyeing and brightening of textiles  5  G  11 % 
3402.90.21  Liquids, other than in aerosols  15  G  15 % 
3402.90.22  In powder, flakes, shavings, granules and globules  15  G  15 % 
3402.90.29  Other 15 G  FREE  
3402.90.30  Auxiliary preparations for pre-washing or bleaching 
textile products  15 G  15 % 
3402.90.40  Cleaning or de-greasing preparations, other than those 
based on soap or other organic surface-active agents  15 G  15 % 
3402.90.50  For agricultural or veterinary use  5  G  5 %EN 15.12.2012 Official Journal of the European Union 1443
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3402.90.50A  Only washing preparations and cleaning preparations  15  G  5 % 
3402.90.90  Other —  A  FREE  
34.03  LUBRICATING PREPARATIONS (INCLUDING 
CUTTING-OIL PREPARATIONS, BOLT OR NUT 
RELEASE PREPARATIONS, ANTI-RUST OR ANTI- 
CORROSION PREPARATIONS AND MOULD 
RELEASE PREPARATIONS, BASED ON LUBRICANTS) 
AND PREPARATIONS OF A KIND USED FOR THE 
OIL OR GREASE TREATMENT OF TEXTILE 
MATERIALS, LEATHER, FURSKINS OR OTHER 
MATERIALS, BUT EXCLUDING PREPARATIONS 
CONTAINING, AS BASIC CONSTITUENTS, 70 % OR 
MORE BY WEIGHT OF PETROLEUM OILS OR OILS 
OBTAINED FROM BITUMINOUS MINERALS.  
3403.11.00  Preparations for the treatment of textile materials, 
leather, furskins or other materials  0 A  FREE  
3403.19  Other: 
3403.19.10  Lubricating oils for refrigeration compressors  0  A  6 % 
3403.19.20  Other lubricating greases  0  A  10 % 
3403.19.90  Other 0  A  11 % 
3403.91.00  Preparations for the treatment of textile materials, 
leather, furskins or other materials  — A  FREE  
3403.99  Other: 
3403.99.10  Lubricating oils for refrigeration compressors  0  A  6 % 
3403.99.20  Lubricating greases  0  A  6 % 
3403.99.90  Other 0  A  11 % 
34.04  ARTIFICIAL WAXES AND PREPARED WAXES.  
3404.20.00  Of poly(oxyethylene) (polyethylene glycol)  0  A  FREE  
3404.90.00  Other 0  A  FREE  
34.05  POLISHES AND CREAMS, FOR FOOTWEAR, 
FURNITURE, FLOORS, COACHWORK, GLASS OR 
METAL, SCOURING PASTES AND POWDERS AND 
SIMILAR PREPARATIONS (WHETHER OR NOT IN 
THE FORM OF PAPER, WADDING, FELT, 
NONWOVENS, CELLULAR PLASTICS OR CELLULAR 
RUBBER, IMPREGNATED, COATED OR COVERED 
WITH SUCH PREPARATIONS), EXCLUDING WAXES 
OF HEADING 34.04.  
3405.10.00  Polishes, creams and similar preparations for footwear 
or leather  15 E  15 % 
3405.20.00  Polishes, creams and similar preparations for the main ­
tenance of wooden furniture, floors or other woodwork  15 E  15 %EN 1444 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3405.30.00  Polishes (lustres) and similar preparations for 
coachwork, other than metal polishes  15 E  11 % 
3405.40.00  Scouring pastes and powders and other scouring prep ­
arations  15 G  15 % 
3405.90  Other: 
3405.90.10  Waxes mixed with, dispersed in or dissolved in a liquid 
medium  15 E  FREE  
3405.90.20  Metal polishes 5  E  FREE  
3405.90.90  Other 15 E  15 % 
3405.90.90A  Only waxes containing solvents or emulsified, not 
containing other added substances  0 A  15 % 
34.06  CANDLES, TAPERS AND THE LIKE.  
3406.00.10  Birthday candles  15  H  10 % 
3406.00.90  Other 15 H  15 % 
34.07  MODELLING PASTES, INCLUDING THOSE PUT UP 
FOR CHILDREN'S AMUSEMENT; PREPARATIONS 
KNOWN AS  "DENTAL WAX " OR AS " DENTAL 
IMPRESSION COMPOUNDS ", PUT UP IN SETS, IN 
PACKINGS FOR RETAIL SALE OR IN PLATES, 
HORSESHOE SHAPES, STICKS OR SIMILAR FORMS; 
OTHER PREPARATIONS FOR USE IN DENTISTRY, 
WITH A BASIS OF PLASTER (OF CALCINED 
GYPSUM OR CALCIUM SULPHATE).  
3407.00.10  Preparations for use in dentistry, with a basis of plaster 
(of calcined gypsum or calcium sulphate)  5 C  5 % 
3407.00.20  Preparations known as  "dental wax " or as " dental 
impression compounds " 5 C  6 % 
3407.00.30  Modelling pastes of a kind put up for children's 
amusement  5 C  6 % 
3407.00.90  Other 5  C  6 % 
35 Albuminoidal substances; modified starches; glues; 
enzymes  
35.01  CASEIN, CASEINATES AND OTHER CASEIN DERIVA ­
TIVES; CASEIN GLUES.  
3501.10.00  Casein  0  A  FREE  
3501.9  Other: 
3501.90.10  Casein glues  5  E  FREEEN 15.12.2012 Official Journal of the European Union 1445
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3501.90.90  Other 5  E  FREE  
35.02  ALBUMINS (INCLUDING CONCENTRATES OF TWO 
OR MORE WHEY PROTEINS, CONTAINING BY 
WEIGHT MORE THAN 80 % WHEY PROTEINS, 
CALCULATED ON THE DRY MATTER), 
ALBUMINATES AND OTHER ALBUMIN DERIVA ­
TIVES.  
3502.11.00  Dried  0  A  FREE  
3502.19.00  Other 0  A  FREE  
3502.20.00  Milk albumin, including concentrates of two or more 
whey proteins  0 A  15 % 
3502.90.00  Other 0  A  15 % 
35.03  GELATIN, WHETHER OR NOT IN SQUARE OR 
RECTANGULAR SHEETS, WHETHER OR NOT 
SURFACE-WORKED OR COLOURED, AND GELATIN 
DERIVATIVES; ISINGLASS; OTHER GLUES OF 
ANIMAL ORIGIN, EXCLUDING CASEIN GLUES OF 
HEADING 35.01.  
3503.00.11  Gelatine-based jelly  0  A  FREE  
3503.00.12  Gelatine in powder or in flakes, not containing added 
sweetening matter or otherwise flavoured  0 A  FREE  
3503.00.19  Other 0  A  FREE  
3503.00.20  Isinglass and other glues of animal origin  15  E  FREE  
3503.00.90  Other 15 E  15 % 
3503.00.90A  Only gelatine and derivatives thereof  0  A  15 % 
35.04  PEPTONES AND THEIR DERIVATIVES; OTHER 
PROTEIN SUBSTANCES AND THEIR DERIVATIVES, 
NOT ELSEWHERE SPECIFIED OR INCLUDED; HIDE 
POWDER, WHETHER OR NOT CHROMED.  
3504.00.10  Isolated soya proteins  0  A  6 % 
3504.00.20  Other preparations intended for consumption  0  A  6 % 
3504.00.90  Other 0  A  6 % 
35.05  DEXTRINS AND OTHER MODIFIED STARCHES (FOR 
EXAMPLE, PREGELATINISED OR ESTERIFIED 
STARCHES); GLUES BASED ON STARCHES, OR ON 
DEXTRINS OR OTHER MODIFIED STARCHES.  
3505.10  Dextrins and other modified starches:  
3505.10.10  Dextrins  0  A  FREE  
3505.10.20  Inedible cassava (manioc) starch  5  E  10 % 
3505.10.30  Starches, esterified or etherified  0  A  FREEEN 1446 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3505.10.40  Edible starches  5  E  FREE  
3505.10.90  Other —  A  FREE  
3505.20.00  Glues  10  E  FREE  
35.06  PREPARED GLUES AND OTHER PREPARED 
ADHESIVES, NOT ELSEWHERE SPECIFIED OR 
INCLUDED; PRODUCTS SUITABLE FOR USE AS 
GLUES OR ADHESIVES, PUT UP FOR RETAIL SALE 
AS GLUES OR ADHESIVES, NOT EXCEEDING A NET 
WEIGHT OF 1 KG.  
3506.10.00  Products suitable for use as glues or adhesives, put up 
for retail sale as glues or adhesives, not exceeding a net 
weight of 1 kg  15 E  10 % 
3506.91.00  Glues based on polymers of headings 3901 to 3913 or 
on rubber  — A  FREE  
3506.99.00  Other 15 C  FREE  
35.07  ENZYMES; PREPARED ENZYMES NOT ELSEWHERE 
SPECIFIED OR INCLUDED.  
3507.10.00  Rennet and concentrates thereof.  0  A  FREE  
3507.90  Other: 
3507.90.10  " Pure" enzymes (separate); enzymatic concentrates  0  A  FREE  
3507.90.21  Edible prepared enzymes  0  A  FREE  
3507.90.29  Other 0  A  FREE  
36 Explosives; pyrotechnic products; matches; pyrophoric 
alloys; certain combustible preparations  
3601.00.00  PROPELLENT POWDERS. 0  A  11 % 
3602.00.00  PREPARED EXPLOSIVES, OTHER THAN PROPELLENT 
POWDERS. 10 E  11 % 
3602.00.00A  Only based on ammonium nitrate  15  E  11 % 
36.03  SAFETY FUSES; DETONATING FUSES; PERCUSSION 
OR DETONATING CAPS; IGNITERS; ELECTRIC 
DETONATORS.  
3603.00.10  Detonators for firearm cartridges  0  A  6 % 
3603.00.90  Other 0  A  11 % 
36.04  FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, 
FOG SIGNALS, AND OTHER PYROTECHNIC 
ARTICLES.  
3604.10  Fireworks:  
3604.10.10  Pyrotechnical toys  15 E  6 %EN 15.12.2012 Official Journal of the European Union 1447
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3604.10.90  Other 15 E  14 % 
3604.90  Other: 
3604.90.10  Signalling devices  15  E  11 % 
3604.90.30  Underwater torches  15  E  6 % 
3604.90.90  Other 15 E  14 % 
3605.00.00  MATCHES, OTHER THAN PYROTECHNIC ARTICLES 
OF HEADING 36.04.  15 E  15 % 
36.06  FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS 
IN ALL FORMS; ARTICLES OF COMBUSTIBLE 
MATERIALS AS SPECIFIED IN NOTE 2 TO THIS 
CHAPTER.  
3606.10.00  Liquid or liquefied-gas fuels in containers of a kind used 
for filling or refilling cigarette lighters or similar lighters 
and of a capacity not exceeding 300 cm  3 15 E  11 % 
3606.90  Other: 
3606.90.10  Ferro-cerium and other pyrophoric alloys in all forms  5  E  11 % 
3606.90.21  Metaldehyde (meta fuel) and hexamethylenetetramine 
(hexamine) put up in tablets, sticks or similar forms  15 E  6 % 
3606.90.29  Other 15 E  11 % 
3606.90.30  Textile tinder  15  E  11 % 
3606.90.90  Other 15 E  11 % 
37 Photographic or cinematographic goods  
37.01  PHOTOGRAPHIC PLATES AND FILM IN THE FLAT, 
SENSITISED, UNEXPOSED, OF ANY MATERIAL 
OTHER THAN PAPER, PAPERBOARD OR TEXTILES; 
INSTANT PRINT FILM IN THE FLAT, SENSITIZED, 
UNEXPOSED, WHETHER OR NOT IN PACKS.  
3701.10.00  For X-rays  0  A  11 % 
3701.20.00  Instant print film  10  E  5 % 
3701.30.00  Other plates and film, with any side exceeding 
255 mm:  — A  FREE  
3701.91.00  For colour photography (polychrome)  10  E  FREE  
3701.99.00  Other 10 E  FREE  
37.02  PHOTOGRAPHIC FILM IN ROLLS, SENSITIZED, 
UNEXPOSED, OF ANY MATERIAL OTHER THAN 
PAPER, PAPERBOARD OR TEXTILES; INSTANT 
PRINT FILM IN ROLLS, SENSITIZED, UNEXPOSED.  
3702.10.00  For X-rays  0  A  11 %EN 1448 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3702.31  For colour photography (polychrome)  
3702.31.10  Instant print film  10  E  5 % 
3702.31.90  Other 10 E  5 % 
3702.32  Other, with silver halide emulsion:  
3702.32.10  For photography  10  E  FREE  
3702.32.20  Instant print film  10  E  5 % 
3702.32.90  Other, including microfilm  10  E  11 % 
3702.39  Other: 
3702.39.10  For photography  10  E  5 % 
3702.39.20  Industrial film and photomechanical film  10  E  FREE  
3702.39.30  Instant print film  10  E  5 % 
3702.39.90  Other, including microfilm  10  E  11 % 
3702.41  Of a width exceeding 610 mm and of a length 
exceeding 200 m, for colour photography (poly ­
chrome):  
3702.41.10  For photography  10  E  5 % 
3702.41.20  Instant print film  10  E  5 % 
3702.41.90  Other 10 E  11 % 
3702.42  Of a width exceeding 610 mm and of a length 
exceeding 200 m, other than for colour photography:  
3702.42.10  For photography  10  E  5 % 
3702.42.20  Instant print film  10  E  5 % 
3702.42.90  Other 10 E  11 % 
3702.43  Of a width exceeding 610 mm and of a length not 
exceeding 200 m:  
3702.43.10  For photography  10  C  5 % 
3702.43.20  Instant print film  10  E  5 % 
3702.43.90  Other 10 C  11 % 
3702.44  Of a width exceeding 105 mm but not exceeding 
610 mm:  
3702.44.10  For photography  10  C  5 % 
3702.44.20  Instant print film  10  E  5 %EN 15.12.2012 Official Journal of the European Union 1449
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3702.44.90  Other 10 C  11 % 
3702.51.00  Of a width not exceeding 16 mm and of a length not 
exceeding 14 m  10 E  5 % 
3702.52.00  Of a width not exceeding 16 mm and of a length 
exceeding 14 m  10 E  5 % 
3702.53.00  Of a width exceeding 16 mm but not exceeding 35 mm 
and of a length not exceeding 30 m, for slides  10 E  5 % 
3702.54.00  Of a width exceeding 16 mm but not exceeding 35 mm 
and of a length not exceeding 30 m, other than for 
slides  10 C  5 % 
3702.55.00  Of a width exceeding 16 mm but not exceeding 35 mm 
and of a length exceeding 30 m  10 E  5 % 
3702.56.00  Of a width exceeding 35 mm  10  E  5 % 
3702.91  Of a width not exceeding 16 mm:  
3702.91.10  For photography  10  E  5 % 
3702.91.90  Other 10 E  11 % 
3702.93  Of a width exceeding 16 mm but not exceeding 35 mm 
and of a length not exceeding 30 m:  
3702.93.10  For photography  10  E  5 % 
3702.93.90  Other 10 E  11 % 
3702.94  Of a width exceeding 16 mm but not exceeding 35 mm 
and of a length exceeding 30 m:  
3702.94.10  For photography  10  E  5 % 
3702.94.90  Other 10 E  11 % 
3702.95  Of a width exceeding 35 mm:  
3702.95.10  For photography  10  E  5 % 
3702.95.90  Other 10 E  11 % 
37.03  PHOTOGRAPHIC PAPER, PAPERBOARD AND 
TEXTILES, SENSITISED, UNEXPOSED.  
3703.10.00  In rolls of a width exceeding 610 mm  10  E  FREE  
3703.20.00  Other, for colour photography (polychrome)  0  A  FREE  
3703.90.00  Other 10 E  FREE  
37.04  PHOTOGRAPHIC PLATES, FILM, PAPER, 
PAPERBOARD AND TEXTILES, EXPOSED BUT NOT 
DEVELOPED.EN 1450 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3704.00.10  Paper, paperboard and textiles, exposed but not 
developed 10 E  11 % 
3704.00.20  Cinematographic films  10  E  FREE  
3704.00.30  X-ray plates and film  10 E  11 % 
3704.00.90  Other 10 E  FREE  
37.05  PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND 
DEVELOPED, OTHER THAN CINEMATOGRAPHIC 
FILM. 
3705.10.00  For offset reproduction  10  E  FREE  
3705.9  Other: 
3705.90.10  X-ray  10  E  11 % 
3705.90.90  Other 10 E  FREE  
37 06  CINEMATOGRAPHIC FILM, EXPOSED AND 
DEVELOPED, WHETHER OR NOT INCORPORATING 
SOUNDTRACK OR CONSISTING ONLY OF SOUND ­
TRACK.  
3706.10  Of a width of 35 mm or more:  
3706.10.10  Filmed in the Republic of Panama  5  E  FREE  
3706.10.20  Educational; personal or private  5  E  FREE  
3706.10.91  For re-export, without being screened in the Republic of 
Panama 5 E  6 % 
3706.10.99  Other 5  E  6 % 
3706.90  Other: 
3706.90.10  Filmed in the Republic of Panama  5  E  FREE  
3706.90.20  Educational; personal or private  5  E  FREE  
3706.90.30  For re-export, without being screened in the Republic of 
Panama 5 E  6 % 
3706.90.91  Of a width not exceeding 8 mm  5  E  6 % 
3706.90.95  Of a width from 9 mm to 16 mm  5  E  6 % 
3706.90.99  Other 5  E  6 % 
37.07  CHEMICAL PREPARATIONS FOR PHOTOGRAPHIC 
USES OTHER THAN VARNISHES, GLUES, 
ADHESIVES AND SIMILAR PREPARATIONS; 
UNMIXED PRODUCTS FOR PHOTOGRAPHIC USES, 
PUT UP IN MEASURED PORTIONS OR PUT UP FOR 
RETAIL SALE IN A FORM READY FOR USE.  
3707.10.00  Sensitising emulsions  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1451
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3707.90  Other: 
3707.90.91  Toner 0  A  10 % 
3707.90.99  Other 0  A  FREE  
38 Miscellaneous chemical products  
38.01  ARTIFICIAL GRAPHITE; COLLOIDAL OR SEMI- 
COLLOIDAL GRAPHITE; PREPARATIONS BASED ON 
GRAPHITE OR OTHER CARBON IN THE FORM OF 
PASTES, BLOCKS, PLATES OR OTHER SEMI-MANU ­
FACTURES.  
3801.10.00  Artificial graphite  0  A  FREE  
3801.20.00  Colloidal or semi-colloidal graphite  0  A  FREE  
3801.30.00  Carbonaceous pastes for electrodes and similar pastes 
for furnace linings  0 A  11 % 
3801.90.00  Other 0  A  11 % 
38.02  ACTIVATED CARBON; ACTIVATED NATURAL 
MINERAL PRODUCTS; ANIMAL BLACK, INCLUDING 
SPENT ANIMAL BLACK.  
3802.10.00  Activated carbon  0  A  FREE  
3802.90  Other: 
3802.90.10  Activated bauxite  0  A  6 % 
3802.90.90  Other 0  A  FREE  
3803.00.00  TALL OIL, WHETHER OR NOT REFINED.  0  A  FREE  
3804.00.00  RESIDUAL LYES FROM THE MANUFACTURE OF 
WOOD PULP, WHETHER OR NOT CONCENTRATED, 
DESUGARED OR CHEMICALLY TREATED, 
INCLUDING LIGNIN SULPHONATES, BUT 
EXCLUDING TALL OIL OF HEADING 38.03.  0 A  FREE  
38.05  GUM, WOOD OR SULPHATE TURPENTINE AND 
OTHER TERPENIC OILS PRODUCED BY THE DISTIL ­
LATION OR OTHER TREATMENT OF CONIFEROUS 
WOODS; CRUDE DIPENTENE; SULPHITE 
TURPENTINE AND OTHER CRUDE PARA-CYMENE; 
PINE OIL CONTAINING ALPHA-TERPINEOL AS THE 
MAIN CONSTITUENT.  
3805.10  Gum, wood or sulphate turpentine oils:  
3805.10.10  Turpentine  5  E  6 % 
3805.10.90  Other 5  E  FREE  
3805.90.00  Other 5  E  FREEEN 1452 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
38.06  ROSIN AND RESIN ACIDS, AND DERIVATIVES 
THEREOF; ROSIN SPIRIT AND ROSIN OILS; RUN 
GUMS.  
3806.10.00  Rosin and resin acids  5  E  FREE  
3806.20.00  Salts of rosin, of resin acids or of derivatives of rosin or 
resin acids, other than salts of rosin adducts  5 E  FREE  
3806.30.00  Ester gums  0  A  FREE  
3806.90.00  Other 5  E  FREE  
38.07  WOOD TAR; WOOD TAR OILS; WOOD CREOSOTE; 
WOOD NAPHTHA; VEGETABLE PITCH; BREWERS' 
PITCH AND SIMILAR PREPARATIONS BASED ON 
ROSIN, RESIN ACIDS OR ON VEGETABLE PITCH.  
3807.00.10  Wood tar and wood tar oils  0  A  6 % 
3807.00.20  Creosote; acetone oil; wood naphtha 0  A  FREE  
3807.00.31  Brewers'  0  A  11 % 
3807.00.39  Other 0  A  6 % 
3807.00.90  Other 0  A  11 % 
38.08  INSECTICIDES, RODENTICIDES, FUNGICIDES, HERBI ­
CIDES, ANTI-SPROUTING PRODUCTS AND PLANT- 
GROWTH REGULATORS, DISINFECTANTS AND 
SIMILAR PRODUCTS, PUT UP IN FORMS OR 
PACKINGS (FOR RETAIL SALE OR AS PREP ­
ARATIONS OR ARTICLES (FOR EXAMPLE, 
SULPHUR-TREATED BANDS, WICKS AND CANDLES, 
AND FLY-PAPERS).  
3808.50.00  Goods mentioned in subheading note 1 to this Chapter:  5  G  5 % 
3808.50.00A  Only rodenticides  10  E  5 % 
3808.50.00B  Only disinfectants  15  G  5 % 
3808.50.00C  Only fungicides based on chromated copper arsenate, 
of a kind used for preserving wood, in containers 
holding 125 kg or more  0 A  5 % 
3808.50.00D  Only insecticides put up as pastilles or candles which 
operate by burning, and fly-papers  10 E  5 % 
3808.50.00E  Only other insecticides (other than insecticides put up 
as pastilles or candles which operate by burning, and 
fly-papers)  5 E  5 % 
3808.91  Insecticides  
3808.91.10  For agricultural use  5  G  FREE  
3808.91.20  Paper impregnated with insecticides  5  G  6 %EN 15.12.2012 Official Journal of the European Union 1453
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3808.91.20A  Only fly-papers  10 E  6 % 
3808.91.91  Coils or wicks which operate by burning  10  E  9 % 
3808.91.92  Fly-papers 10  E  6 % 
3808.91.99  Other 5  G  10 % 
3808.92  Fungicides:  
3808.92.10  For agricultural use  5  G  FREE  
3808.92.20  For livestock  5  G  FREE  
3808.92.90  Other —  A  FREE  
3808.93.00  Herbicides, anti-sprouting products and plant-growth 
regulators  5 G  FREE  
3808.94  Disinfectants  
3808.94.10  For agricultural use  15  G  FREE  
3808.94.20  For livestock  15  G  FREE  
3808.94.91  Based on surface-active agents of quaternary 
ammonium, pine oil or other odoriferous substances, 
put up for retail sale  15 E  15 % 
3808.94.92  Concentrated active bases, not put up for retail sale, put 
up in packings holding 190 kg or more  15 G  FREE  
3808.94.99  Other 15 G  15 % 
3808.99  Other: 
3808.99.11  For agricultural use  10  G  FREE  
3808.99.12  Glue-coated traps, whether or not containing toxic 
substances  10 G  6 % 
3808.99.19  Other 10 G  6 % 
3808.99.91  For agricultural use  5  G  FREE  
3808.99.92  For livestock  5  G  FREE  
3808.99.99  Other 5  G  6 % 
38.09  FINISHING AGENTS, DYE CARRIERS TO 
ACCELERATE THE DYEING OR FIXING OF 
DYESTUFFS AND OTHER PRODUCTS AND PREP ­
ARATIONS (FOR EXAMPLE, DRESSINGS AND 
MORDANTS), OF A KIND USED IN THE TEXTILE, 
PAPER, LEATHER OR LIKE INDUSTRIES, NOT 
ELSEWHERE SPECIFIED OR INCLUDED.  
3809.10.00  With a basis of amylaceous substances  5  E  FREEEN 1454 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3809.91.00  Of a kind used in the textile or like industries  5  C  FREE  
3809.92.00  Of a kind used in the paper or like industries  5  E  FREE  
3809.93.00  Of a kind used in the leather or like industries  5  E  6 % 
38.10  PICKLING PREPARATIONS FOR METAL SURFACES; 
FLUXES AND OTHER AUXILIARY PREPARATIONS 
FOR SOLDERING, BRAZING OR WELDING; 
SOLDERING, BRAZING OR WELDING POWDERS 
AND PASTES CONSISTING OF METAL AND OTHER 
MATERIALS; PREPARATIONS OF A KIND USED AS 
CORES OR COATINGS FOR WELDING ELECTRODES 
OR RODS.  
3810.10  Pickling preparations for metal surfaces; soldering, 
brazing or welding powders and pastes consisting of 
metal and other materials:  
3810.10.11  In acid-based solutions  0  A  FREE  
3810.10.19  Other 0  A  FREE  
3810.10.90  Other 0  A  FREE  
3810.90.00  Other 0  A  FREE  
38.11  ANTI-KNOCK PREPARATIONS, OXIDATION 
INHIBITORS, GUM INHIBITORS, VISCOSITY 
IMPROVERS, ANTI-CORROSIVE PREPARATIONS 
AND OTHER PREPARED ADDITIVES, FOR MINERAL 
OILS (INCLUDING GASOLINE) OR FOR OTHER 
LIQUIDS USED FOR THE SAME PURPOSES AS 
MINERAL OILS.  
3811.11  Based on lead compounds:  
3811.11.10  For mixing with motor spirit  5  C  6 % 
3811.11.90  Other 5  C  6 % 
3811.19  Other: 
3811.19.10  For mixing with motor spirit  5  C  6 % 
3811.19.90  Other 5  C  6 % 
3811.21.00  Containing petroleum oils or oils obtained from 
bituminous minerals  0 A  FREE  
3811.29.00  Other 0  A  FREE  
3811.90.00  Other 5  C  6 % 
38.12  PREPARED RUBBER ACCELERATORS; COMPOUND 
PLASTICIZERS FOR RUBBER OR PLASTICS, NOT 
ELSEWHERE SPECIFIED OR INCLUDED; ANTI- 
OXIDIZING PREPARATIONS AND OTHER 
COMPOUND STABILIZERS FOR RUBBER OR 
PLASTICS.EN 15.12.2012 Official Journal of the European Union 1455
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3812.10.00  Prepared rubber accelerators  0  A  FREE  
3812.20.00  Compound plasticisers for rubber or plastics  5  E  11 % 
3812.30.00  Anti-oxidising preparations and other compound stabi ­
lisers for rubber or plastics  0 A  FREE  
3813.00.00  PREPARATIONS AND CHARGES FOR FIRE-EXTIN ­
GUISHERS; CHARGED FIRE-EXTINGUISHING 
GRENADES.  0 A  11 % 
38.14  ORGANIC COMPOSITE SOLVENTS AND THINNERS, 
NOT ELSEWHERE SPECIFIED OR INCLUDED; 
PREPARED PAINT OR VARNISH REMOVERS.  
3814.00.10  Organic composite solvents and thinners for the goods 
of Chapter 32 5 E  FREE  
3814.00.90  Other 0  A  11 % 
3814.00.90A  Only solvents and thinners  5  E  11 % 
38.15  REACTION INITIATORS, REACTION ACCELERATORS 
AND CATALYTIC PREPARATIONS, NOT ELSEWHERE 
SPECIFIED OR INCLUDED.  
3815.11.00  With nickel or nickel compounds as the active 
substance  0 A  FREE  
3815.12.00  With precious metal or precious-metal compounds as 
the active substance  0 A  FREE  
3815.19.00  Other 0  A  FREE  
3815.90.00  Other —  A  FREE  
3816.00.00  REFRACTORY CEMENTS, MORTARS, CONCRETES 
AND SIMILAR COMPOSITIONS, OTHER THAN 
PRODUCTS OF HEADING 38.01.  0 A  FREE  
38.17  MIXED ALKYLBENZENES AND MIXED ALKYLNAPH ­
THALENES, OTHER THAN THOSE OF HEADING 
27.07 OR 29.02.  
3817.00.10  Mixed alkylbenzenes  0  A  FREE  
3817.00.20  Mixed alkylanaphthalenes  0  A  FREE  
3818.00.00  CHEMICAL ELEMENTS DOPED FOR USE IN ELEC ­
TRONICS, IN THE FORM OF DISCS, WAFERS OR 
SIMILAR FORMS; CHEMICAL COMPOUNDS DOPED 
FOR USE IN ELECTRONICS.  0 A  FREE  
3819.00.00  HYDRAULIC BRAKE FLUIDS AND OTHER PREPARED 
LIQUIDS FOR HYDRAULIC TRANSMISSION, NOT 
CONTAINING OR CONTAINING LESS THAN 70 % 
BY WEIGHT OF PETROLEUM OILS OR OILS 
OBTAINED FROM BITUMINOUS MINERALS.  10 C  11 %EN 1456 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3820.00.00  ANTI-FREEZING PREPARATIONS AND PREPARED 
DE-ICING FLUIDS.  5 E  11 % 
3821.00.00  PREPARED CULTURE MEDIA FOR THE DEVEL ­
OPMENT OR MAINTENANCE OF MICRO- 
ORGANISMS (INCLUDING VIRUSES AND THE LIKE) 
OR OF PLANT, HUMAN OR ANIMAL CELLS.  — A  FREE  
38.22  DIAGNOSTIC OR LABORATORY REAGENTS ON A 
BACKING, PREPARED DIAGNOSTIC OR 
LABORATORY REAGENTS WHETHER OR NOT ON 
A BACKING, OTHER THAN THOSE OF HEADING 
30.02 OR 30.06; CERTIFIED REFERENCE MATERIALS.  
3822.00.10  Strips for determining capillary blood glucose levels and 
glucose or acetone levels in urine  0 A  FREE  
3822.00.90  Other 0  A  FREE  
38.23  INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; 
ACID OILS FROM REFINING; INDUSTRIAL FATTY 
ALCOHOLS.  
3823.11.00  Stearic acid  0  A  10 % 
3823.12.00  Oleic acid 0  A  FREE  
3823.13.00  Tall oil fatty acids  0  A  FREE  
3823.19  Other: 
3823.19.10  Fatty acids for the preparation of animal feed  0  A  10 % 
3823.19.20  Behenic acid 0  A  FREE  
3823.19.90  Other 0  A  15 % 
3823.70  Industrial fatty alcohols:  
3823.70.10  Of a waxy character  0  A  FREE  
3823.70.90  Other 0  A  FREE  
38.24  PREPARED BINDERS FOR FOUNDRY MOULDS OR 
CORES; CHEMICAL PRODUCTS AND PREPARATIONS 
FOR THE CHEMICAL OR ALLIED INDUSTRIES, 
INCLUDING MIXTURES OF NATURAL PRODUCTS, 
NOT ELSEWHERE SPECIFIED OR INCLUDED.  
3824.10.00  Prepared binders for foundry moulds or cores  0  A  FREE  
3824.30.00  Non-agglomerated metal carbides mixed together or 
with metallic binders  0 A  FREE  
3824.40  Prepared additives for cements, mortars or concretes:  
3824.40.10  Microsilica hydration-control agents and rust inhibitors  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1457
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3824.40.90  Other 0  A  10 % 
3824.50.00  Non-refractory mortars and concretes  0  A  FREE  
3824.60.00  Sorbitol other than of subheading 2905.44  0  A  15 % 
3824.71  Containing chlorofluorocarbons (CFCs), whether or not 
containing hydrochlorofluorocarbons (HCFCs), perfluor ­
ocarbons (PFCs) or hydrofluorocarbons (HFCs)  
3824.71.10  Azeotropes of the kind defined in additional Note No 1 
to Chapter 38  0 A  11 % 
3824.71.80  Other azeotropes of the kind defined in additional Note 
No 2 to Chapter 38  0 A  5 % 
3824.71.90  Other 0  A  5 % 
3824.72.00  Containing bromochlorodifluoromethane, bromotriflu ­
oromethane or dibromotetrafluoroethanes  0 A  11 % 
3824.73.00  Containing hydrobromofluorocarbons (HBFCs)  0  A  11 % 
3824.74.00  Containing hydrochlorofluorocarbons (HCFCs), whether 
or not containing perfluorocarbons (PFCs) or hydroflu ­
orocarbons (HFCs), but not containing chlorofluor ­
ocarbons (CFCs)  0 A  5 % 
3824.75.00  Containing carbon tetrachloride  10 E  7 % 
3824.76.00  Containing 1,1,1-trichloroethane (methylchloroform)  10  E  7 % 
3824.77.00  Containing bromomethane (methyl bromide) or 
bromochloromethane  0 A  11 % 
3824.78.00  Containing perfluorocarbons (PFCs) or hydrofluor ­
ocarbons (HFCs), but not containing chlorofluor ­
ocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs)  0 A  7 % 
3824.79  Other: 
3824.79.10  Azeotropes  0  A  11 % 
3824.79.90  Other 0  A  11 % 
3824.81.00  Containing oxirane (ethylene oxide)  10  E  7 % 
3824.82.00  Containing polychlorinated biphenyls (PCBs), polychlor ­
inated terphenyls (PCTs) or polybrominated biphenyls 
(PBBs)  10 E  7 % 
3824.83.00  Containing tris (2,3-dibromopropyl) phosphate  10  E  7 % 
3824.90  Other:EN 1458 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3824.90.10  Anti-scaling preparations, anti-rust preparations  10  E  15 % 
3824.90.20  Water-insoluble petroleum sulfonates  10  E  6 % 
3824.90.30  Additives to harden varnishes or glues  0  A  FREE  
3824.90.40  Ink removers; stencil correctors; correction fluids  0  A  11 % 
3824.90.50  Compounded extenders for paints  10  E  FREE  
3824.90.60  Copying pastes with a basis of gelatine for coating 
printing machine rollers, colloidal alumina  10 E  FREE  
3824.90.70  Naphthenic acids, their water-insoluble salts and their 
esters  0 A  FREE  
3824.90.91  Fusel oil  10  E  6 % 
3824.90.92  Dippel's oil 10  E  6 % 
3824.90.93  Salt for curing or salting  10  E  6 % 
3824.90.94  De-horning chemicals  10  E  5 % 
3824.90.95  Mineral oil containing silica; thickeners distilled from 
petroleum; monomorillionite with organic coating; 
40 % chlorinated paraffin; 70 % chlorinated paraffin; 
preparations with a basis of benzoyl peroxide; 
colloidal magnesium-aluminium silicate; sodium alumi ­
nosilicate; emulsifiers; cleaning solutions not containing 
surface-active agents; emulsifying salts; foam inhibitors; 
chemical preparations for the manufacture of inks not 
put up for retail sale; naphthenic acids, their water- 
insoluble salts and their esters  10 E  FREE  
3824.90.97  Titanates in organic solvents  10  E  FREE  
3824.90.99  Other 10 E  7 % 
3824.90.99A  Only preparations for rubber or plastics, not elsewhere 
specified or included  0 A  7 % 
3824.90.99B  Only gelling agents, hardeners, anti-peeling agents and 
other preparations for paint and varnish, not elsewhere 
specified or included  0 A  7 % 
3824.90.99C  Only preparations of a kind used in the manufactures 
of inks and other preparations used in printing, not 
elsewhere specified or included  0 A  7 % 
3824.90.99D  Only additives and other preparations for electrolytic 
baths for electro-deposition on metal strips  0 A  7 % 
3824.90.99E  Only other inorganic preparations, including mixtures 
of trace elements  0 A  7 %EN 15.12.2012 Official Journal of the European Union 1459
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3824.90.99F  Only fluids with a basis of diphenyl for use as refrig ­
erants  0 A  7 % 
3824.90.99G  Only articles producing a lighting effect for signalling 
and safety purposes  0 A  7 % 
38.25  RESIDUAL PRODUCTS OF THE CHEMICAL OR 
ALLIED INDUSTRIES, NOT ELSEWHERE SPECIFIED 
OR INCLUDED; MUNICIPAL WASTE; SEWAGE 
SLUDGE; OTHER WASTES SPECIFIED IN NOTE 6 
TO THIS CHAPTER.  
3825.10.00  Municipal waste  10  E  7 % 
3825.20.00  Sewage sludge  10  E  7 % 
3825.30.00  Clinical waste  10  E  7 % 
3825.41.00  Halogenated  10  E  11 % 
3825.49.00  Other 10 E  11 % 
3825.50.00  Wastes of metal pickling liquors, hydraulic fluids, brake 
fluids and anti-freeze fluids  10 E  11 % 
3825.61.00  Mainly containing organic constituents  10  E  11 % 
3825.69  Other: 
3825.69.10  Ammoniacal gas liquors and spent oxide  10  E  6 % 
3825.69.20  Antibiotics manufacturing waste  10  E  FREE  
3825.69.90  Other 10 E  11 % 
3825.90.00  Other 10 E  7 % 
39 PLASTICS AND ARTICLES THEREOF; RUBBER AND 
ARTICLES THEREOF. 
39.01  POLYMERS OF ETHYLENE, IN PRIMARY FORMS.  
3901.10  Polyethylene having a specific density of less than 0.94:  
3901.10.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3901.10.90  Other 0  A  FREE  
3901.20  Polyethylene having a specific density of 0.94 or more:  
3901.20.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3901.20.90  Other 0  A  FREEEN 1460 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3901.30  Ethylene-vinyl acetate copolymers  
3901.30.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3901.30.90  Other 0  A  FREE  
3901.90  Other: 
3901.90.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3901.90.90  Other 0  A  FREE  
39.02  POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, 
IN PRIMARY FORMS. 
3902.10  Polypropylene: 
3902.10.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3902.10.90  Other 0  A  FREE  
3902.20  Polyisobutylene:  
3902.20.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3902.20.90  Other 0  A  FREE  
3902.30  Propylene copolymers:  
3902.30.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3902.30.90  Other 0  A  FREE  
3902.90  Other: 
3902.90.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3902.90.90  Other 0  A  FREE  
39.03  POLYMERS OF STYRENE, IN PRIMARY FORMS.  
3903.11  Expandable  
3903.11.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3903.11.90  Other 0  A  FREE  
3903.19  Other: 
3903.19.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREEEN 15.12.2012 Official Journal of the European Union 1461
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3903.19.90  Other 0  A  FREE  
3903.20  Styrene-acrylonitrile (SAN) copolymers:  
3903.20.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3903.20.90  Other 0  A  FREE  
3903.30  Acrylonitrile-butadiene-styrene (ABS) copolymers:  
3903.30.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3903.30.90  Other 0  A  FREE  
3903.90  Other: 
3903.90.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3903.90.90  Other 0  A  FREE  
39.04  POLYMERS OF VINYL CHLORIDE OR OF OTHER 
HALOGENATED OLEFINS, IN PRIMARY FORMS.  
3904.10  Poly (vinyl chloride), not mixed with any other 
substances:  
3904.10.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3904.10.90  Other 0  A  FREE  
3904.21  Non-plasticised:  
3904.21.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  — A  FREE  
3904.21.90  Other —  A  FREE  
3904.22  Plasticised  
3904.22.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3904.22.90  Other —  A  FREE  
3904.30  Vinyl chloride-vinyl acetate copolymers:  
3904.30.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3904.30.90  Other 0  A  FREE  
3904.40  Other vinyl chloride copolymers:EN 1462 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3904.40.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3904.40.90  Other 0  A  FREE  
3904.50  Vinylidene chloride polymers:  
3904.50.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3904.50.90  Other 0  A  FREE  
3904.61  Polytetrafluoroethylene:  
3904.61.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3904.61.90  Other 0  A  FREE  
3904.69  Other: 
3904.69.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3904.69.90  Other 0  A  FREE  
3904.90  Other: 
3904.90.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3904.90.90  Other 0  A  FREE  
39.05  POLYMERS OF VINYL ACETATE OR OF OTHER 
VINYL ESTERS, IN PRIMARY FORMS; OTHER VINYL 
POLYMERS IN PRIMARY FORMS.  
3905.12.00  In aqueous dispersion  0  A  FREE  
3905.19.00  Other 0  A  FREE  
3905.21.00  In aqueous dispersion  0  A  FREE  
3905.29.00  Other 0  A  FREE  
3905.30  Poly(vinyl alcohol), whether or not containing 
unhydrolysed acetate groups  
3905.30.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3905.30.90  Other 0  A  FREE  
3905.91  Copolymers: 
3905.91.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3905.91.90  Other 0  A  FREEEN 15.12.2012 Official Journal of the European Union 1463
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3905.99  Other: 
3905.99.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3905.99.90  Other 0  A  FREE  
39.06  ACRYLIC POLYMERS IN PRIMARY FORMS.  
3906.10  Poly(methyl methacrylate):  
3906.10.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3906.10.90  Other 0  A  FREE  
3906.90  Other: 
3906.90.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3906.90.90  Other 0  A  FREE  
39.07  POLYACETALS, OTHER POLYETHERS AND EPOXIDE 
RESINS, IN PRIMARY FORMS; POLYCARBONATES, 
ALKYD RESINS, POLYALLYL ESTERS AND OTHER 
POLYESTERS, IN PRIMARY FORMS.  
3907.10  Polyacetals:  
3907.10.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3907.10.90  Other 0  A  FREE  
3907.20  Other polyethers: 
3907.20.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3907.20.90  Other 0  A  FREE  
3907.30  Epoxy resins:  
3907.30.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3907.30.90  Other 0  A  FREE  
3907.40  Polycarbonates:  
3907.40.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3907.40.90  Other 0  A  FREE  
3907.50  Alkyd resins:EN 1464 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3907.50.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  — A  FREE  
3907.50.90  Other —  A  FREE  
3907.60  Poly(ethylene terephthalate)  
3907.60.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3907.60.90  Other 0  A  FREE  
3907.70.00  Poly(lactic acid)  0  A  FREE  
3907.91  Unsaturated:  
3907.91.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  — A  FREE  
3907.91.90  Other —  A  FREE  
3907.99  Other: 
3907.99.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  — A  FREE  
3907.99.90  Other —  A  FREE  
39.08  POLYAMIDES IN PRIMARY FORMS.  
3908.10  Polyamide-6, -11, -12, -6, 6, -6, 9, -6,10 or -6,12:  
3908.10.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3908.10.90  Other 0  A  FREE  
3908.90  Other: 
3908.90.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3908.90.90  Other 0  A  FREE  
39.09  AMINO-RESINS, PHENOLIC RESINS AND POLYURE ­
THANES, IN PRIMARY FORMS.  
3909.10  Urea resins; thiourea resins:  
3909.10.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3909.10.90  Other 0  A  FREE  
3909.20  Melamine resins  
3909.20.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREEEN 15.12.2012 Official Journal of the European Union 1465
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3909.20.90  Other 0  A  FREE  
3909.30  Other amino-resins  
3909.30.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3909.30.90  Other 0  A  FREE  
3909.40  Phenolic resins:  
3909.40.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3909.40.90  Other 0  A  FREE  
3909.50  Polyurethanes:  
3909.50.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3909.50.90  Other 0  A  FREE  
39.10  SILICONES IN PRIMARY FORMS.  
3910.00.11  Silicone rubber  0  A  FREE  
3910.00.19  Other 0  A  FREE  
3910.00.91  Silicone rubber  0  A  FREE  
3910.00.99  Other 0  A  FREE  
39.11  PETROLEUM RESINS, COUMARONE-INDENE RESINS, 
POLYTERPENES, POLYSULPHIDES, POLYSULPHONES 
AND OTHER PRODUCTS SPECIFIED IN NOTE 3 TO 
THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR 
INCLUDED, IN PRIMARY FORMS.  
3911.10  Petroleum resins, coumarone, indene or coumarone- 
indene resins and polyterpenes:  
3911.10.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3911.10.90  Other 0  A  FREE  
3911.90  Other: 
3911.90.10  Liquids and pastes, including dispersions (emulsions and 
suspensions) and solutions thereof  0 A  FREE  
3911.90.90  Other 0  A  FREE  
39.12  CELLULOSE AND ITS CHEMICAL DERIVATIVES, NOT 
ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY 
FORMS.  
3912.11.00  Non-plasticised  0  A  FREEEN 1466 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3912.12.00  Plasticised  0  A  FREE  
3912.20  Cellulose nitrates (including collodions):  
3912.20.10  Collodions and celloidin  0  A  FREE  
3912.20.20  Celluloid  0  A  6 % 
3912.20.90  Other 0  A  FREE  
3912.31.00  Carboxymethylcellulose and its salts  0  A  FREE  
3912.39.00  Other 0  A  FREE  
3912.90.00  Other 0  A  FREE  
39.13  NATURAL POLYMERS (FOR EXAMPLE ALGINIC 
ACID) AND MODIFIED NATURAL POLYMERS (FOR 
EXAMPLE, HARDENED PROTEINS, CHEMICAL 
DERIVATIVES OF NATURAL RUBBER), NOT 
ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY 
FORMS.  
3913.10.00  Alginic acid, its salts and esters  0  A  FREE  
3913.90  Other: 
3913.90.10  Chemical derivatives of natural rubber  0  A  FREE  
3913.90.90  Other 0  A  FREE  
3914.00.00  ION-EXCHANGERS BASED ON POLYMERS OF 
HEADINGS 39.01 TO 39.13, IN PRIMARY FORMS.  0 A  FREE  
39.15  WASTE, PARINGS AND SCRAP, OF PLASTIC.  
3915.10.00  Of polymers of ethylene  0  A  FREE  
3915.20.00  Of polymers of styrene  0  A  FREE  
3915.30.00  Of polymers of vinyl chloride  0  A  FREE  
3915.90.00  Of other plastics  0  A  FREE  
39.16  MONOFILAMENT OF WHICH ANY CROSS- 
SECTIONAL DIMENSION EXCEEDS 1 MM, RODS, 
STICKS AND PROFILE SHAPES, WHETHER, OR NOT 
SURFACE-WORKED BUT NOT OTHERWISE 
WORKED, OF PLASTICS.  
3916.10  Of polymers of ethylene:  
3916.10.10  Corrugated roofing sheets  15  G  10 % 
3916.10.10A  Exclusively flexible, of a thickness not exceeding 
0,10 mm, neither printed nor metallised  0 A  10 % 
3916.10.10B  Exclusively other flexible products made of polyethylene  15  H  10 %EN 15.12.2012 Official Journal of the European Union 1467
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3916.10.90  Other 0  A  6 % 
3916.10.90A  Exclusively monofilaments  5  E  6 % 
3916.20  Of polymers of vinyl chloride:  
3916.20.10  Vinyl cords for screens and windows  0  A  12 % 
3916.20.20  Corrugated roofing sheets  0  A  10 % 
3916.20.20A  Exclusively flexible, of a thickness exceeding 400 
microns  10 G  10 % 
3916.20.90  Other —  A  FREE  
3916.90  Of other plastics:  
3916.90.10  Corrugated roofing sheets  0  A  10 % 
3916.90.90  Other 0  A  6 % 
3916.90.90A  Exclusively monofilaments (other than nylon)  5  E  6 % 
39.17  TUBES, PIPES AND HOSES, AND FITTINGS 
THEREFOR (FOR EXAMPLE GASKETS, ELBOWS, 
FLANGES), MADE OF PLASTIC.  
3917.10  Artificial guts (sausage casings) of hardened protein or 
of cellulosic materials:  
3917.10.10  Sausage casings  0  A  FREE  
3917.10.90  Other 0  A  FREE  
3917.21  Of polymers of ethylene:  
3917.21.11  For " Tetra pack " containers  15  E  FREE  
3917.21.19  Other 15 E  15 % 
3917.21.20  With a diameter not exceeding 4 inches, except for 
irrigation systems  15 E  10 % 
3917.21.30  Specially for irrigation systems  15 E  FREE  
3917.21.90  Other 15 E  11 % 
3917.22  Of polymers of propylene  
3917.22.11  For " Tetra pack " containers  15  E  FREE  
3917.22.19  Other 15 E  15 % 
3917.22.20  With a diameter not exceeding 4 inches, except for 
irrigation systems  15 E  10 % 
3917.22.30  Specially for irrigation systems  15 E  FREE  
3917.22.90  Other 15 E  10 %EN 1468 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3917.23  Of polymers of vinyl chloride:  
3917.23.11  For " Tetra pack " containers  15  E  FREE  
3917.23.19  Other 15 E  15 % 
3917.23.20  With a diameter not exceeding 4 inches, except for 
irrigation systems  15 E  10 % 
3917.23.30  Specially for irrigation systems  15  E  FREE  
3917.23.90  Other 5  E  10 % 
3917.23.90A  Exclusively tubes made of poly(vinyl chloride) (PVC) or 
of chlorinated poly(vinyl chloride) (C-PVC), whether or 
not metallised, with an external diameter of less than 
40 mm, with or without fittings, for emptying sinks 
and wash basins  15 E  10 % 
3917.29  Of other plastics:  
3917.29.11  For " Tetra pack " containers  15  E  FREE  
3917.29.19  Other 15 E  15 % 
3917.29.20  Specially for irrigation systems  15  E  FREE  
3917.29.90  Other 15 E  11 % 
3917.31  Flexible tubes, pipes and hoses, having a minimum 
burst pressure of 27,6 MPa:  
3917.31.10  Fitted with threaded ends for connection ( "hosepipes ") 5  E  FREE  
3917.31.90  Other 5  E  6 % 
3917.32  Other, not reinforced or otherwise combined with other 
materials, without fittings:  
3917.32.10  Sausage casings  0  A  FREE  
3917.32.20  Specially for irrigation systems  —  A  FREE  
3917.32.90  Other 5  E  6 % 
3917.32.90A  Exclusively casings of poly(vinylidene chloride) (PVDC), 
printed  0 A  6 % 
3917.32.90B  Exclusively tubes (hoses) made of polyethylene, with an 
external diameter no less than 12,5 mm but no more 
than 51 mm (other than strips fitted with drip emitters 
for drip irrigation systems)  15 E  6 % 
3917.32.90C  Exclusively tubes (hoses) made of poly(vinyl chloride) 
(PVC), with an external diameter of no less than 
12,5 mm but no more than 51 mm  15 E  6 % 
3917.33  Other, not reinforced or otherwise combined with other 
materials, with fittingsEN 15.12.2012 Official Journal of the European Union 1469
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3917.33.10  Specially for irrigation systems  —  A  FREE  
3917.33.90  Other 5  E  11 % 
3917.33.90A  Exclusively tubes (hoses) made of polyethylene or of 
poly(vinyl chloride) (PVC) with an external diameter 
of 12,5 mm or more but no more than 51 mm  15 E  11 % 
3917.39  Other: 
3917.39.10  With fittings  5  E  11 % 
3917.39.91  Sausage casings  5  E  FREE  
3917.39.92  Specially for irrigation systems  5  E  FREE  
3917.39.99  Other 5  E  6 % 
3917.40.00  Fittings  —  A  FREE  
39.18  FLOOR COVERINGS MADE OF PLASTIC, WHETHER 
OR NOT SELF-ADHESIVE, IN ROLLS OR IN THE 
FORM OF TILES; WALL OR CEILING COVERINGS 
MADE OF PLASTIC, AS DEFINED IN NOTE 9 TO 
THIS CHAPTER.  
3918.10  Of polymers of vinyl chloride:  
3918.10.10  Slabs, floor tiles and other tiles  10  E  5 % 
3918.10.20  Other floor coverings, in rolls  10  E  6 % 
3918.10.90  Other 10 E  6 % 
3918.90  Of other plastics:  
3918.90.10  Slabs, floor tiles and other tiles  10  E  5 % 
3918.90.20  Other floor coverings, in rolls  10  E  6 % 
3918.90.90  Other 10 E  5 % 
39.19  SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL, TAPE, 
STRIPS AND OTHER FLAT SHAPES, MADE OF 
PLASTIC, WHETHER OR NOT IN ROLLS.  
3919.10  In rolls of a width not exceeding 20 cm  
3919.10.10  For electrical use  15  E  5 % 
3919.10.10A  Exclusively of a width not exceeding 10 cm  10  E  5 % 
3919.10.90  Other 15 E  15 % 
3919.10.90A  Exclusively of a width not exceeding 10 cm  10  E  15 % 
3919.90  Other: 
3919.90.10  Polypropylene in rolls  0  A  FREEEN 1470 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3919.90.20  Polypropylene in sheets larger than 19" × 25"  0  A  FREE  
3919.90.30  Poly(vinyl chloride) in rolls or sheets larger than 19" × 
25" 0 A  FREE  
3919.90.40  Polyesters in rolls or in sheets larger than 19" × 25"  0  A  FREE  
3919.90.90  Other 0  A  10 % 
39.20  OTHER PLATES, SHEETS, FILM, FOIL AND STRIPS, 
MADE OF PLASTIC, NON-CELLULAR AND NOT 
REINFORCED, LAMINATED, SUPPORTED OR 
SIMILARLY COMBINED WITH OTHER MATERIALS.  
3920.10  Of polymers of ethylene:  
3920.10.10  In rolls, not printed  —  A  FREE  
3920.10.90  Other 15 G  15 % 
3920.10.90A  Exclusively flexible, of polyethylene, high density,  
"twist " type 0 A  15 % 
3920.10.90B  Exclusively other flexible, of polyethylene, high density,  
"twist " type 15 H  15 % 
3920.10.90C  Exclusively of ethylene acetate-vinyl copolymers, with a 
thickness of 2 mm or more but no greater than 50 mm  10 G  15 % 
3920.10.90D  Exclusively other flexible, with a thickness not 
exceeding 0,10 mm, neither printed nor metallised  0 A  15 % 
3920.20  Of polymers of propylene  
3920.20.10  In rolls, not printed  —  A  FREE  
3920.20.90  Other 0  A  6 % 
3920.20.90A  Exclusively flexible laminates, reinforced or intermixed 
with other polymers, neither printed nor metallised  5 G  6 % 
3920.20.90B  Exclusively flexible, not printed, metallised  5  H  6 % 
3920.20.90C  Exclusively flexible, printed  10  H  6 % 
3920.30  Of polymers of styrene:  
3920.30.10  In rolls, not printed  5  G  FREE  
3920.30.90  Other 10 G  15 % 
3920.30.90A  Exclusively sheets or plates  15  H  15 % 
3920.43.00  Containing no less than 6 % plasticisers by weight  —  A  FREE  
3920.49.00  Other —  A  FREE  
3920.51  Of poly(methyl methacrylate)EN 15.12.2012 Official Journal of the European Union 1471
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3920.51.10  Diffuser sheets of the kind used in suspended ceilings  5  G  14 % 
3920.51.10A  Exclusively with a thickness of 1 mm or more but not 
exceeding 40 mm  10 G  14 % 
3920.51.90  Other 5  G  10 % 
3920.51.90A  Exclusively with a thickness of 1 mm or more but not 
exceeding 40 mm  10 G  10 % 
3920.59  Of other: 
3920.59.10  Diffuser sheets of a kind used in suspended ceilings  5  G  14 % 
3920.59.90  Other 5  G  FREE  
3920.61.00  Of polycarbonates  5  G  FREE  
3920.62.00  Of poly(ethylene terephthalate)  —  A  FREE  
3920.63.00  Of unsaturated polyesters  0  A  FREE  
3920.69.00  Of other polyesters  0  A  FREE  
3920.71  Of regenerated cellulose:  
3920.71.10  Printed  10  G  11 % 
3920.71.20  Not printed, with a thickness of up to 0,25 mm  —  A  FREE  
3920.71.90  Other —  A  FREE  
3920.73.00  Of cellulose acetate  0  A  6 % 
3920.79.00  Of other cellulose derivatives  0  A  6 % 
3920.91.00  Of poly(vinyl butyral)  5  G  FREE  
3920.92.00  Of polyamides —  A  FREE  
3920.93.00  Of amino-resins  5  G  FREE  
3920.94.00  Of phenolic resins  5  G  FREE  
3920.99  Of other plastics:  
3920.99.10  Teflon tape (polytetrafluorethylene)  0  A  6 % 
3920.99.90  Other 0  A  6 % 
39.21  OTHER PLATES, SHEETS, FILM, FOIL AND STRIPS, 
MADE OF PLASTIC. 
3921.11  Of polymers of styrene:  
3921.11.10  Scouring sponges  5  E  11 % 
3921.11.90  Other 5  E  FREEEN 1472 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3921.12  Of polymers of vinyl chloride:  
3921.12.10  Scouring sponges  10  E  11 % 
3921.12.90  Other 10 E  FREE  
3921.13  Of polyurethanes:  
3921.13.10  Pot scourers  5  E  11 % 
3921.13.20  Other flexible sponge sheets  5  E  14 % 
3921.13.90  Other 5  E  FREE  
3921.14  Of regenerated cellulose:  
3921.14.10  Pot scourers  0  A  11 % 
3921.14.20  Printed sheets  0  A  11 % 
3921.14.90  Sheets, not printed, up to 0,25 mm in thickness  0  A  FREE  
3921.19  Of other plastics:  
3921.19.10  Scouring sponges  5  E  11 % 
3921.19.90  Other —  A  FREE  
3921.90  Other: 
3921.90.10  Hardened, rigid sheets and plates made of laminated 
paper fibres (Formica sheets)  10 E  FREE  
3921.90.20  Sheets and panels of resin agglomerates containing 
mineral materials other than glass fibre  5 E  FREE  
3921.90.30  Translucent sheets made of resin and glass fibre suitable 
for roofing, flat or corrugated  5 E  11 % 
3921.90.90  Other —  A  FREE  
39.22  BATHS, SHOWER-BATHS, SINKS, WASH-BASINS, 
BIDETS, LAVATORY PANS, SEATS AND COVERS, 
FLUSHING CISTERNS AND SIMILAR SANITARY 
WARE, MADE OF PLASTIC.  
3922.10  Baths, shower-baths, sinks and wash-basins:  
3922.10.11  For babies  15  E  6 % 
3922.10.12  Other, of glass fibre agglomerated with plastic resins  15  E  6 % 
3922.10.19  Other 15 E  6 % 
3922.10.20  Wash-basins (sinks), not portable  15  E  10 % 
3922.10.90  Other 15 E  10 % 
3922.10.90A  Exclusively sinks  10  E  10 %EN 15.12.2012 Official Journal of the European Union 1473
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3922.20.00  Lavatory seats and covers  10  E  6 % 
3922.90.00  Other 10 E  10 % 
39.23  ARTICLES FOR THE CONVEYANCE OR PACKAGING 
OF GOODS, MADE OF PLASTIC; STOPPERS, LIDS, 
CAPS AND OTHER CLOSURES, MADE OF PLASTIC.  
3923.10  Boxes, cases, crates and similar articles:  
3923.10.10  Boxes with divisions for bottles  10  C  15 % 
3923.10.20  Buckets and washbowls  10  C  15 % 
3923.10.30  Insulated cool boxes  10 C  15 % 
3923.10.40  Cages for transporting chickens, baskets for trans ­
porting chicks  10 C  FREE  
3923.10.50  Boxes, cases and crates for transporting edible fruit, 
vegetables, plants, roots and tubers  10 C  FREE  
3923.10.90  Other 10 C  15 % 
3923.21  Of polymers of ethylene:  
3923.21.10  Bags covered with starch for packing cheese; air-tight 
bags; bags with dosing valves; coextruded heat- 
shrinkable bags; coextruded bags for cooking hams  0 A  FREE  
3923.21.20  Security bags with self-adhesive strip closure ensuring 
the inviolability of the contents  10 C  10 % 
3923.21.30  Silo bags or other bags used for ensilage (other than 
bags for refuse or gardening waste)  10 C  FREE  
3923.21.90  Other 10 C  15 % 
3923.21.90A  Exclusively aseptic bags laminated by thermal bonding, 
with a hermetic filling device and clasp, of an external 
diameter of no less than 30 mm and a capacity of no 
less than 5 kilos  0 A  15 % 
3923.29  Of other plastics:  
3923.29.10  Of a type used in microwave ovens  10  E  15 % 
3923.29.20  Bags covered with starch for packing cheese; air-tight 
bags; bags with dosing valves; coextruded heat- 
shrinkable bags; coextruded bags for cooking hams  — A  FREE  
3923.29.30  Security bags with self-adhesive strip closure ensuring 
the inviolability of the contents  10 E  10 % 
3923.29.40  Silo bags or other bags used for ensilage (other than 
bags for refuse or gardening waste)  10 E  FREE  
3923.29.90  Other 10 E  15 % 
3923.30  Carboys, bottles, flasks and similar articles:EN 1474 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3923.30.10  Transparent carboys made o f polycarbonate or PET, 
with raised print specifying that they are exclusively 
for water, with a capacity of 5 gallons (19 litres)  10 E  FREE  
3923.30.20  Babies' feeding bottles  10  E  6 % 
3923.30.30  Feeding bottles for rearing calves  10  E  5 % 
3923.30.40  Sterilised carboys  10  E  FREE  
3923.30.50  Bottles, flasks and similar articles for cosmetics  10  E  FREE  
3923.30.60  Preforms made of PET  5  C  FREE  
3923.30.90  Other 10 E  15 % 
3923.30.90A  Exclusively insulated containers other than vacuum 
containers  5 E  15 % 
3923.30.90B  Exclusively containers with adhesive covers, tear tab 
openings or perforatable closures  5 E  15 % 
3923.40.00  Spools, cops, bobbins and similar supports  —  A  FREE  
3923.50  Stoppers, lids, caps and other closures:  
3923.50.10  Press-on lids, thermoformed printed lids, closed by a 
security strip,  "push & pull " dispensing lids and caps 
for ketchup bottles  10 C  FREE  
3923.50.20  Heat-shrinkable plastic strips for sealing bottles  10  C  FREE  
3923.50.30  Ring-pulls for carbonated beverage and beer packaging 
(six-pack type)  10 C  FREE  
3923.50.40  Stoppers, lids, caps and other closures for cosmetics; 
cone-shaped stoppers bearing printed logo, in particular 
for packaging of liquid bleaches in 38-mm, 33-mm and 
28-mm sizes; and reducing lids  — A  FREE  
3923.50.90  Other 10 C  15 % 
3923.50.90A  Exclusively pouring stoppers, whether or not threaded;  
"roll-on " spheres, whether or not with the neck of the 
container; threaded lids with safety strip  0 A  15 % 
3923.50.90B  Exclusively dropper-type threaded lids and press-on lids 
with safety strip  10 E  15 % 
3923.90  Other: 
3923.90.10  School lunch boxes  10  E  7 % 
3923.90.21  With a capacity of 48 units  5  E  FREE  
3923.90.29  Other 5  E  10 % 
3923.90.30  Sterilising trays  10  E  FREE  
3923.90.40  PET containers with a capacity of 2,5 gallons  10 E  FREEEN 15.12.2012 Official Journal of the European Union 1475
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3923.90.50  Flexible tubular containers  10 E  FREE  
3923.90.60  Containers for cosmetics  10  E  FREE  
3923.90.70  Other containers for transporting edible fruit, 
vegetables, plants, roots and tubers  10 E  FREE  
3923.90.90  Other 10 E  10 % 
3923.90.90A  Exclusively fastenings for containers (for example for  
"six-packs ") 0 A  10 % 
39.24  TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD 
ARTICLES AND TOILET ARTICLES, MADE OF 
PLASTIC.  
3924.10  Tableware and kitchenware:  
3924.10.10  Disposable plates  15  E  15 % 
3924.10.20  Disposable cups of 6 to 14 ounces  15  E  15 % 
3924.10.30  Disposable spoons and forks  15  E  15 % 
3924.10.40  Decorative trays, containers with  "Tupperware " type 
press-on lids  15 E  15 % 
3924.10.51  For " Tetra pack " containers  15  E  FREE  
3924.10.59  Other 15 E  15 % 
3924.10.60  Table linen articles  15  E  6 % 
3924.10.70  Cool boxes  15  E  15 % 
3924.10.80  Tableware and kitchenware  15  E  10 % 
3924.10.90  Other 15 E  10 % 
3924.10.90A  Exclusively handles  5  E  10 % 
3924.90  Other: 
3924.90.11  Clothes pegs  15  C  15 % 
3924.90.12  Clothes hangers  15  C  15 % 
3924.90.13  Water buckets and washbowls  15  C  15 % 
3924.90.15  Rubbish bins and waste paper baskets, laundry baskets 
and similar items  15 C  10 % 
3924.90.16  Sponges and scourers  15  C  11 % 
3924.90.19  Other 15 C  10 % 
3924.90.21  Soap dishes, towel rails, toilet paper holders and similar 
articles, other than built-in or permanent fixtures  15 C  10 %EN 1476 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3924.90.29  Other 15 C  6 % 
3924.90.90  Other 15 C  6 % 
3924.90.90A  Exclusively teats for feeding bottles  10  E  6 % 
39.25  BUILDING ARTICLES MADE OF PLASTIC, NOT 
SPECIFIED OR INCLUDED ELSEWHERE.  
3925.10.00  Reservoirs, tanks, vats and similar containers, with a 
capacity exceeding 300 litres  0 A  3 % 
3925.20.00  Doors, windows and their frames and thresholds  15  E  10 % 
3925.30  Shutters, blinds (including Venetian blinds) and similar 
articles, and parts thereof:  
3925.30.10  Screens and sheets made of plastic suitable for 
protecting against insects  15 E  FREE  
3925.30.20  Vinyl cords for screens and windows  15  E  10 % 
3925.30.31  Blinds, including Venetian blinds  15  E  11 % 
3925.30.39  Parts  15 E  FREE  
3925.30.40  Curtains for cold rooms  15  E  3 % 
3925.30.90  Other 15 E  6 % 
3925.90  Other: 
3925.90.10  Soap dishes, towel rails, toilet paper holders and similar 
articles that are used in bathrooms, toilets or kitchens 
and are designed to be permanently attached or built in 
during construction  10 C  6 % 
3925.90.20  Bars, rods, sticks, profiles, mouldings and beadings  10  C  FREE  
3925.90.40  PVC sheets shaped like wooden tongue-and-groove 
boards  10 C  10 % 
3925.90.50  Translucent plastic sheets containing glass fibre, flat or 
corrugated  10 C  10 % 
3925.90.60  Acrylic sheets  10  C  10 % 
3925.90.70  Floors and grids (grates) for pig pens  10  C  3 % 
3925.90.90  Other 10 C  6 % 
3925.90.90A  Exclusively front plates for electrical switches and 
sockets  10 E  6 % 
3925.90.90B  Exclusively channels and fittings therefor for electrical 
installations  0 A  6 % 
39.26  OTHER ARTICLES MADE OF PLASTIC AND ARTICLES 
MADE OF OTHER MATERIALS OF HEADINGS 39.01 
TO 39.14.EN 15.12.2012 Official Journal of the European Union 1477
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3926.10.00  Office or school supplies  15  E  6 % 
3926.10.00A  Exclusively erasers  10 E  6 % 
3926.20  Articles of apparel and clothing accessories, including 
gloves, mittens and mitts:  
3926.20.11  Cloaks 15  E  5 % 
3926.20.19  Other 15 E  5 % 
3926.20.21  Workers' protective clothing  15  E  6 % 
3926.20.29  Other 15 E  6 % 
3926.20.30  Belts  15  E  6 % 
3926.20.90  Other 15 E  11 % 
3926.30.00  Fittings for furniture, coachwork or the like  10 E  FREE  
3926.40.00  Statuettes and other ornaments  15  E  5 % 
3926.90  Other: 
3926.90.11  Of transmission:  0  A  FREE  
3926.90.19  Other 0  A  FREE  
3926.90.21  Washers, gaskets (packing)  5  E  FREE  
3926.90.29  Other 15 E  FREE  
3926.90.30  Diving suits and respirators, including ear muffs  0  A  6 % 
3926.90.40  Laboratory or pharmaceutical articles, whether or not 
graduated or calibrated  0 A  3 % 
3926.90.50  Seat covers and protective linings for furniture and 
vehicles 15 E  15 % 
3926.90.60  Hand fans  15  E  6 % 
3926.90.70  Geomembranes and geogrids for filtering or containing 
earth or for agricultural use  15 E  FREE  
3926.90.80  Accessories for decorative panels or racks (for 
exhibitors); special clothes hangers (used in commercial 
premises)  15 E  5 % 
3926.90.91  Moulded flexible foam for making chairs  15  E  FREE  
3926.90.92  Meshes for ponds  15  E  FREE  
3926.90.93  Air curtains for cold rooms  15 E  3 % 
3926.90.94  Bow ties, shapers, stays, clips for attaching labels  15  E  FREE  
3926.90.95  Boot and shoe lasts  0  A  FREEEN 1478 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
3926.90.96  Drinking and feeding troughs for animals  15  E  3 % 
3926.90.97  Plastic meshes for candle holders  15  E  FREE  
3926.90.98  Rooting and germinating trays and support or anchor 
clamps for horticultural use  0 A  FREE  
3926.90.99  Other 15 E  6 % 
3926.90.99A  Exclusively fittings for general use as defined in Note 2 
to Section XV, other than those classified in other 
subheadings of this sub-chapter  5 E  6 % 
3926.90.99B  Exclusively printed labels, metallised in a bath of 
aluminium and backed with paper  5 E  6 % 
3926.90.99C  Exclusively reflecting articles for road and safety signs  5  E  6 % 
3926.90.99D  Exclusively moulded plates with more than 200 cavities, 
for sowing seeds (seed beds)  0 A  6 % 
40 Rubber and articles thereof  
40.01  NATURAL RUBBER, BALATA, GUTTA-PERCHA, 
GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, 
IN PRIMARY FORMS OR IN PLATES, SHEETS OR 
STRIPS.  
4001.10  Natural rubber latex, whether or not pre-vulcanised:  
4001.10.10  Plates, sheets or strips  5  A  FREE  
4001.10.90  Other 5  A  FREE  
4001.21.00  Smoked sheets  15  C  15 % 
4001.22.00  Technically specified natural rubber (TSNR)  15  C  15 % 
4001.29  Other: 
4001.29.10  Plates, sheets or strips  5  C  FREE  
4001.29.90  Other 5  C  FREE  
4001.30  Balata, gutta-percha, guayule, chicle and similar natural 
gums:  
4001.30.10  Chewing gum  5  A  FREE  
4001.30.20  Mixtures of these gums  5  A  FREE  
4001.30.90  Other 5  A  FREE  
40.02  SYNTHETIC RUBBER AND FACTICE DERIVED FROM 
OILS, IN PRIMARY FORMS OR IN PLATES, SHEETS 
OR STRIPS; MIXTURES OF PRODUCTS OF 
HEADING 40.01 WITH PRODUCTS OF THIS 
HEADING, IN PRIMARY FORMS OR IN PLATES, 
SHEETS OR STRIPS.EN 15.12.2012 Official Journal of the European Union 1479
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4002.11  Latex  
4002.11.10  Plates, sheets or strips  0  A  FREE  
4002.11.90  Other 0  A  FREE  
4002.19  Other: 
4002.19.10  Plates, sheets or strips  0  A  FREE  
4002.19.90  Other 0  A  FREE  
4002.20  Butadiene rubber (BR)  
4002.20.10  Plates, sheets or strips  0  A  FREE  
4002.20.90  Other 0  A  FREE  
4002.31  Isobutene-isoprene (butyl) rubber (IIR):  
4002.31.10  Plates, sheets or strips  0  A  FREE  
4002.31.90  Other 0  A  FREE  
4002.39  Other: 
4002.39.10  Plates, sheets or strips  0  A  FREE  
4002.39.90  Other 0  A  FREE  
4002.41  Latex  
4002.41.10  Plates, sheets or strips  0  A  FREE  
4002.41.90  Other 0  A  FREE  
4002.49  Other: 
4002.49.10  Plates, sheets or strips  0  A  FREE  
4002.49.90  Other 0  A  FREE  
4002.51  Latex:  
4002.51.10  Plates, sheets or strips  0  A  FREE  
4002.51.90  Other 0  A  FREE  
4002.59  Other: 
4002.59.10  Plates, sheets or strips  0  A  15 % 
4002.59.90  Other 0  A  15 % 
4002.60  Isoprene rubber (IR)  
4002.60.10  Plates, sheets or strips  0  A  FREEEN 1480 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4002.60.90  Other 0  A  FREE  
4002.70  Ethylene-propylene-non-conjugated diene rubber 
(EPDM)  
4002.70.10  Plates, sheets or strips  0  A  FREE  
4002.70.90  Other 0  A  FREE  
4002.80  Mixtures of products of heading 40.01 with products of 
this heading:  
4002.80.10  Plates, sheets or strips  0  A  FREE  
4002.80.90  Other 0  A  FREE  
4002.91  Latex:  
4002.91.10  Plates, sheets or strips  0  A  FREE  
4002.91.90  Other 0  A  FREE  
4002.99  Other: 
4002.99.10  Plates, sheets or strips  0  A  15 % 
4002.99.90  Other 0  A  15 % 
40.03  RECLAIMED RUBBER IN PRIMARY FORMS OR IN 
PLATES, SHEETS OR STRIPS.  
4003.00.10  Plates, sheets or strips  15  E  FREE  
4003.00.90  Other 15 E  15 % 
4004.00.00  WASTE, PARINGS AND SCRAP, MADE OF RUBBER 
(OTHER THAN HARD RUBBER) AND POWDER OR 
GRANULES OBTAINED THEREFROM. 0 A  15 % 
40.05  COMPOUNDED RUBBER, UNVULCANISED, IN 
PRIMARY FORMS OR IN PLATES, SHEETS OR STRIPS.  
4005.10.00  Compounded with carbon black or silica  0  A  FREE  
4005.20.00  Solutions; dispersions other than those of subheading 
4005.10  10 E  FREE  
4005.91.00  Plates, sheets and strips  10  E  FREE  
4005.99.00  Other —  A  FREE  
40.06  OTHER FORMS (FOR EXAMPLE, RODS, TUBES AND 
PROFILE SHAPES) AND ARTICLES (FOR EXAMPLE, 
DISCS AND RINGS), OF UNVULCANISED RUBBER.  
4006.10  " Camel-back " strips for retreading rubber tyres:  
4006.10.10  Excluding those referred to in Additional Note No 1 to 
this Chapter 10 E  FREEEN 15.12.2012 Official Journal of the European Union 1481
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4006.10.90  Other 10 E  15 % 
4006.90  Other: 
4006.90.10  Discs, washers, gaskets (packing)  15 E  FREE  
4006.90.20  Plates, sheets or bands  15  E  FREE  
4006.90.30  Uncoated threads  15 E  15 % 
4006.90.40  Textile threads impregnated or covered with rubber  15  E  FREE  
4006.90.90  Other 15 E  15 % 
4007.00.00  VULCANISED RUBBER THREADS AND CORDS.  —  A  FREE  
40.08  PLATES, SHEETS, STRIP, RODS AND PROFILE 
SHAPES, OF VULCANISED RUBBER OTHER THAN 
HARD RUBBER.  
4008.11.00  Plates, sheets and strips  10  E  FREE  
4008.19  Other: 
4008.19.10  Profile shapes  10  E  15 % 
4008.19.10A  Exclusively profile shapes of chloroprene (chlorobuta ­
diene) for door and window joints or seals  15 E  15 % 
4008.19.90  Other 10 E  15 % 
4008.19.90A  Exclusively profile shapes of chloroprene (chlorobuta ­
diene) for door and window joints or seals  15 E  15 % 
4008.21  Plates, sheets and strips:  
4008.21.10  Rubber blankets for printing cylinders  5  E  FREE  
4008.21.20  Neolite sheets  15  E  FREE  
4008.21.90  Other 15 E  15 % 
4008.29  Other: 
4008.29.11  Profiles other than those referred to in Additional Note 
No 1 to this Chapter  — A  FREE  
4008.29.19  Other 5  E  10 % 
4008.29.19A  Exclusively profile shapes of chloroprene (chlorobuta ­
diene) for door and window joints or seals  15 E  10 % 
4008.29.20  Adhesive tapes  5  E  FREE  
4008.29.90  Other 5  E  15 %EN 1482 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
40.09  TUBES, PIPES AND HOSES, OF VULCANISED RUBBER 
OTHER THAN HARD RUBBER, WITH OR WITHOUT 
THEIR FITTINGS (FOR EXAMPLE, GASKETS, ELBOWS, 
FLANGES).  
4009.11.00  Without fittings  —  A  FREE  
4009.12.00  With fittings  5  E  FREE  
4009.21.00  Without fittings  5  E  FREE  
4009.22.00  With fittings  5  E  FREE  
4009.31.00  Without fittings  5  E  FREE  
4009.32.00  With fittings  5  E  FREE  
4009.41.00  Without fittings  5  E  FREE  
4009.42.00  With fittings  5  C  FREE  
40.10  CONVEYOR OR TRANSMISSION BELTS OR BELTING, 
OF VULCANISED RUBBER.  
4010.11.00  Reinforced only with metal  0  A  3 % 
4010.12.00  Reinforced only with textile materials  0  A  3 % 
4010.19.00  Other 0  A  3 % 
4010.31.00  Endless transmission belts of trapezoidal cross-section 
(V-belts), V-ribbed, of an outside circumference 
exceeding 60 cm but not exceeding 180 cm  0 A  3 % 
4010.32.00  Endless transmission belts of trapezoidal cross-section 
(V-belts), other than V-ribbed, of an outside circum ­
ference exceeding 60 cm but not exceeding 180 cm  0 A  3 % 
4010.33.00  Endless transmission belts of trapezoidal cross-section 
(V-belts), V-ribbed, of an outside circumference 
exceeding 180 cm but not exceeding 240 cm  0 A  3 % 
4010.34.00  Endless transmission belts of trapezoidal cross-section 
(V-belts), other than V-ribbed, of an outside circum ­
ference exceeding 180 cm but not exceeding 240 cm  0 A  3 % 
4010.35.00  Endless synchronous belts, of an outside circumference 
exceeding 60 cm but not exceeding 150 cm  0 A  3 % 
4010.36.00  Endless synchronous belts, of an outside circumference 
exceeding 150 cm but not exceeding 198 cm  0 A  3 % 
4010.39.00  Other 0  A  3 % 
40.11  NEW PNEUMATIC TYRES, OF RUBBER.  
4011.10.00  Of a kind used on motor cars (including estate cars and 
racing cars)  15 C  10 % 
4011.20.00  Of a kind used on buses or lorries  15  C  10 %EN 15.12.2012 Official Journal of the European Union 1483
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4011.20.00A  Exclusively radial  5  C  10 % 
4011.30.00  Of a kind used on aircraft  5  E  10 % 
4011.40.00  Of a kind used on motorcycles  15  E  15 % 
4011.50.00  Of a kind used on bicycles  0  A  10 % 
4011.61.00  Of a kind used on agricultural or forestry vehicles and 
machines  5 C  FREE  
4011.62  Of a kind used on construction or industrial handling 
vehicles and machines and having a rim size not 
exceeding 61 cm:  
4011.62.10  For self-propelled fork-lift trucks  15  E  3 % 
4011.62.90  Other 15 E  15 % 
4011.63  Of a kind used on construction or industrial handling 
vehicles and machines and having a rim size exceeding 
61 cm:  
4011.63.10  For self-propelled fork-lift trucks  15  C  3 % 
4011.63.90  Other 15 C  15 % 
4011.69.00  Other 15 C  15 % 
4011.92.00  Of a kind used on agricultural or forestry vehicles and 
machines  5 E  15 % 
4011.93  Of a kind used on construction or industrial handling 
vehicles and machines and having a rim size not 
exceeding 61 cm:  
4011.93.10  For self-propelled fork-lift trucks  15  E  3 % 
4011.93.90  Other 15 E  15 % 
4011.94  Of a kind used on construction or industrial handling 
vehicles and machines and having a rim size exceeding 
61 cm:  
4011.94.10  For self-propelled fork-lift trucks  15  E  3 % 
4011.94.90  Other 15 E  15 % 
4011.99.00  Other 15 E  15 % 
40.12  RETREADED OR USED PNEUMATIC TYRES OF 
RUBBER; SOLID OR CUSHION TYRES, TYRE 
TREADS AND TYRE FLAPS, OF RUBBER.  
4012.11.00  Of a kind used on motor cars (including estate cars and 
racing cars)  15 C  15 % 
4012.12.00  Of a kind used on buses or lorries  15  E  15 % 
4012.13.00  Of a kind used on aircraft  15  E  10 %EN 1484 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4012.19  Other: 
4012.19.10  Of a kind used on agricultural tractors  15  E  FREE  
4012.19.90  Other 15 E  15 % 
4012.20  Used pneumatic tyres:  
4012.20.10  Of a kind used on agricultural tractors  15  C  FREE  
4012.20.20  Of a kind used on aircraft  15  C  10 % 
4012.20.90  Other 15 C  15 % 
4012.90  Other: 
4012.90.10  Solid or cushion tyres  15  E  15 % 
4012.90.10A  Exclusively solid tyres of an outside diameter not 
exceeding 90 cm  10 E  15 % 
4012.90.20  Tyre flaps 10  E  10 % 
4012.90.90  Other 10 E  10 % 
4012.90.90A  Exclusively tyre treads  5  E  10 % 
40.13  INNER TUBES, OF RUBBER. 
4013.10.00  Of a kind used on motor cars (including estate cars and 
racing cars), buses or lorries:  15 E  15 % 
4013.20.00  Of a kind used on bicycles  0  A  10 % 
4013.90  Other: 
4013.90.10  Of a kind used on heavy and agricultural equipment  15  E  15 % 
4013.90.20  Of a kind used on aircraft  15  E  15 % 
4013.90.30  Of a kind used on motorcycles  0  A  15 % 
4013.90.99  Other 15 E  15 % 
40.14  HYGIENIC OR PHARMACEUTICAL ARTICLES 
(INCLUDING TEATS), OF VULCANISED RUBBER 
OTHER THAN HARD RUBBER, WITH OR WITHOUT 
FITTINGS OF HARD RUBBER.  
4014.10.00  Sheath contraceptives  0  A  10 % 
4014.90  Other: 
4014.90.10  Teats (suckers or nipples) used on feeding bottles for 
rearing calves  10 E  5 % 
4014.90.90  Other 10 E  10 %EN 15.12.2012 Official Journal of the European Union 1485
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
40.15  ARTICLES OF APPAREL AND CLOTHING ACCES ­
SORIES (INCLUDING GLOVES, MITTENS AND 
MITTS), FOR ALL PURPOSES, OF VULCANISED 
RUBBER OTHER THAN HARD RUBBER.  
4015.11.00  Surgical  0  A  5 % 
4015.19  Other: 
4015.19.10  For medical use  15  E  5 % 
4015.19.90  Other 15 E  10 % 
4015.90  Other: 
4015.90.10  Cloaks and other articles of apparel  15  E  5 % 
4015.90.90  Other 15 E  15 % 
40.16  OTHER ARTICLES OF VULCANISED RUBBER OTHER 
THAN HARD RUBBER. 
4016.10  Of cellular rubber:  
4016.10.10  Sponges for scouring, polishing or cleaning  15  E  15 % 
4016.10.20  Gaskets or washers, discs and seals  15  E  FREE  
4016.10.90  Other 15 E  15 % 
4016.91  Floor coverings and mats:  
4016.91.10  Mats for the vehicles of Section XVII and similar items  15  E  10 % 
4016.91.20  Tiles, other than square or rectangular tiles obtained 
simply by cutting  15 E  10 % 
4016.91.90  Other 15 E  15 % 
4016.92.00  Erasers  10  E  10 % 
4016.92.00A  Exclusively cut to size, for pencils  0  A  10 % 
4016.93.00  Gaskets, washers and other seals  5  C  FREE  
4016.94.00  Boat and dock fenders, whether or not inflatable  15  E  15 % 
4016.95  Other inflatable articles:  
4016.95.10  Pillows, seats, mattresses and similar articles  15  E  15 % 
4016.95.20  Life jackets and life vests  15  E  15 % 
4016.95.90  Other 15 E  15 % 
4016.99  Other: 
4016.99.10  Patches and plugs for repairing inner tubes and other 
articles  15 C  15 %EN 1486 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4016.99.21  Applicators for shoe polish, liquid and similar 
substances  5 E  FREE  
4016.99.29  Other 5  E  10 % 
4016.99.29A  Exclusively stoppers for flasks  0  A  10 % 
4016.99.30  Floats for nets  15  C  5 % 
4016.99.90  Other 15 C  15 % 
4016.99.90A  Exclusively hand tools  10  E  15 % 
40.17  HARD RUBBER (FOR EXAMPLE EBONITE) IN ALL 
FORMS, INCLUDING WASTE AND SCRAP; 
ARTICLES OF HARD RUBBER.  
4017.00.11  Paving, hearth or wall tiles  15  E  10 % 
4017.00.19  Other 10 E  15 % 
4017.00.21  Sanitary, medical or surgical articles  15  E  5 % 
4017.00.22  Writing accessories  15  E  15 % 
4017.00.29  Other 15 E  10 % 
41.01  RAW HIDES AND SKINS OF BOVINE (INCLUDING 
BUFFALO) OR EQUINE ANIMALS (FRESH OR 
SALTED, DRIED, LIMED, PICKLED OR OTHERWISE 
PRESERVED, BUT NOT TANNED, PARCHMENT- 
DRESSED OR FURTHER PREPARED), WHETHER OR 
NOT DEHAIRED OR SPLIT.  
4101.20  Whole hides and skins, of a weight per skin not 
exceeding 8 kg when simply dried, 10 kg when dry- 
salted, or 16 kg when fresh, wet-salted or otherwise 
preserved:  
4101.20.10  Of calves and young animals  0  A  10 % 
4101.20.90  Other 0  A  15 % 
4101.20.90A  Exclusively of bovine animals, having undergone a 
reversible tanning (including pre-tanning) process, 
excluding those with a unit surface area of no more 
than 2,6 m  2 (28 square feet)  10 E  15 % 
4101.20.90B  Exclusively of bovine animals, having undergone a 
reversible tanning (including pre-tanning) process, 
other than vegetable, excluding those with a unit 
surface area of no more than 2,6 m  2 (28 square feet)  15 E  15 % 
4101.20.90C  Exclusively of equine animals, having undergone a 
tanning (including pre-tanning) process that is reversible  10 E  15 % 
4101.50.00  Whole hides and skins, of a weight per skin exceeding 
16 kg  0 A  15 %EN 15.12.2012 Official Journal of the European Union 1487
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4101.50.00A  Exclusively of bovine animals, having undergone a 
reversible tanning (including pre-tanning) process, 
excluding those with a unit surface area of no more 
than 2,6 m  2 (28 square feet)  10 E  15 % 
4101.50.00B  Exclusively of bovine animals, having undergone a 
reversible tanning (including pre-tanning) process, 
other than vegetable, excluding those with a unit 
surface area of no more than 2,6 m  2 (28 square feet)  15 E  15 % 
4101.50.00C  Exclusively of equine animals, having undergone a 
tanning (including pre-tanning) process that is reversible  10 E  15 % 
4101.90.00  Other, including butts, bends and bellies  0  A  15 % 
4101.90.00A  Exclusively of bovine animals, having undergone a 
reversible tanning (including pre-tanning) process, 
excluding those with a unit surface area of no more 
than 2,6 m  2 (28 square feet)  10 E  15 % 
4101.90.00B  Exclusively of bovine animals, having undergone a 
reversible tanning (including pre-tanning) process, 
other than vegetable, excluding those with a unit 
surface area of no more than 2,6m  2 (28 square feet)  15 E  15 % 
4101.90.00C  Exclusively of equine animals, having undergone a 
tanning (including pre-tanning) process that is reversible  10 E  15 % 
41.02  RAW SKINS OF SHEEP OR LAMBS (FRESH OR 
SALTED, DRIED, LIMED, PICKLED OR OTHERWISE 
PRESERVED, BUT NOT TANNED, PARCHMENT- 
DRESSED OR FURTHER PREPARED), WHETHER OR 
NOT WITH WOOL ON OR SPLIT, OTHER THAN 
THOSE EXCLUDED BY NOTE 1 C) TO THIS 
CHAPTER.  
4102.10.00  With wool on 0  A  10 % 
4102.21.00  Pickled  0  A  10 % 
4102.29.00  Other 0  A  10 % 
4102.29.00A  Exclusively having undergone a tanning (including pre- 
tanning) process that is reversible  5 E  10 % 
41.03  OTHER RAW HIDES AND SKINS (FRESH, OR 
SALTED, DRIED, LIMED, PICKLED OR OTHERWISE 
PRESERVED, BUT NOT TANNED, PARCHMENT- 
DRESSED OR FURTHER PREPARED), WHETHER OR 
NOT DEHAIRED OR SPLIT, OTHER THAN THOSE 
EXCLUDED BY NOTE 1 B) OR 1 C) TO THIS 
CHAPTER.  
4103.20  Of reptiles:  
4103.20.10  Of lizards  0  A  10 % 
4103.20.10A  Exclusively having undergone a tanning (including pre- 
tanning) process that is reversible  5 E  10 % 
4103.20.90  Other 0  A  10 %EN 1488 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4103.20.90A  Exclusively having undergone a tanning (including pre- 
tanning) process that is reversible  5 E  10 % 
4103.30.00  Of swine  0  A  10 % 
4103.30.00A  Exclusively having undergone a tanning (including pre- 
tanning) process that is reversible  5 E  10 % 
4103.90  Other: 
4103.90.10  Of dogs  0  A  10 % 
4103.90.10A  Exclusively having undergone a tanning (including pre- 
tanning) process that is reversible  5 E  10 % 
4103.90.90  Other 0  A  10 % 
4103.90.90A  Exclusively having undergone a tanning (including pre- 
tanning) process that is reversible (other than of camel 
or dromedary)  5 E  10 % 
4103.90.90B  Exclusively of camel or dromedary  15  E  10 % 
41.04  TANNED OR CRUST HIDES AND SKINS OF BOVINE 
(INCLUDING BUFFALO) OR EQUINE ANIMALS, 
WITHOUT HAIR ON, WHETHER OR NOT SPLIT, 
BUT NOT FURTHER PREPARED.  
4104.11.00  Full grains, unsplit; grain splits  15  E  15 % 
4104.11.00A  Exclusively bovine leather, wet-blue  0  A  15 % 
4104.11.00B  Exclusively bovine leather, with vegetable pre-tanning  10  E  15 % 
4104.11.00C  Exclusively equine leather  10  E  15 % 
4104.19.00  Other 15 E  15 % 
4104.19.00A  Exclusively bovine leather, wet-blue  0  A  15 % 
4104.19.00B  Exclusively bovine leather, with vegetable pre-tanning  10  E  15 % 
4104.19.00C  Exclusively equine leather  10  E  15 % 
4104.41.00  Full grains, unsplit; grain splits  10  E  15 % 
4104.41.00A  Exclusively bovine leather, with a unit surface area not 
exceeding 2,6 m  2 (28 square feet)  15 E  15 % 
4104.49.00  Other 10 E  15 % 
4104.49.00A  Exclusively bovine leather, with a unit surface area not 
exceeding 2,6 m  2 (28 square feet)  15 E  15 % 
41.05  TANNED OR CRUST SKINS OF SHEEP OR LAMBS, 
WITHOUT WOOL ON, WHETHER OR NOT SPLIT, 
BUT NOT FURTHER PREPARED.  
4105.10.00  In the wet state (including wet-blue)  15  C  15 %EN 15.12.2012 Official Journal of the European Union 1489
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4105.30.00  In the dry state (crust)  15  E  15 % 
41.06  TANNED OR CRUST HIDES AND SKINS OF OTHER 
ANIMALS, WITHOUT WOOL OR HAIR ON, 
WHETHER OR NOT SPLIT, BUT NOT FURTHER 
PREPARED.  
4106.21.00  In the wet state (including wet-blue)  15  E  15 % 
4106.22.00  In the dry state (crust)  15  E  15 % 
4106.31.00  In the wet state (including wet-blue)  —  A  FREE  
4106.32.00  In the dry state (crust)  5  E  FREE  
4106.40.00  Of reptiles  15  E  15 % 
4106.91.00  In the wet state (including wet-blue)  15  E  15 % 
4106.92.00  In the dry state (crust)  15  E  15 % 
41.07  LEATHER FURTHER PREPARED AFTER TANNING OR 
CRUSTING, INCLUDING PARCHMENT-DRESSED 
LEATHER, OF BOVINE (INCLUDING BUFFALO) OR 
EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER 
OR NOT SPLIT, OTHER THAN LEATHER OF 
HEADING 41.14.  
4107.11.00  Full grains, unsplit  10 E  15 % 
4107.11.00A  Exclusively bovine leather, with a unit surface area not 
exceeding 2,6 m  2 (28 square feet)  15 E  15 % 
4107.12.00  Grain splits  10  E  15 % 
4107.12.00A  Exclusively bovine leather, with a unit surface area not 
exceeding 2,6 m  2 (28 square feet)  15 E  15 % 
4107.19.00  Other 10 E  15 % 
4107.19.00A  Exclusively bovine leather, with a unit surface area not 
exceeding 2,6 m  2 (28 square feet)  15 E  15 % 
4107.91.00  Full grains, unsplit  10 E  15 % 
4107.92.00  Grain splits  10  E  15 % 
4107.99.00  Other 10 E  15 % 
4112.00.00  LEATHER FURTHER PREPARED AFTER TANNING OR 
CRUSTING, INCLUDING PARCHMENT-DRESSED 
LEATHER, OF SHEEP OR LAMB, WITHOUT WOOL 
ON, WHETHER OR NOT SPLIT, OTHER THAN 
LEATHER OF HEADING 41.14.  15 E  15 % 
41.13  LEATHER FURTHER PREPARED AFTER TANNING OR 
CRUSTING, INCLUDING PARCHMENT-DRESSED 
LEATHER, OF OTHER ANIMALS, WITHOUT WOOL 
OR HAIR ON, WHETHER OR NOT SPLIT, OTHER 
THAN LEATHER OF HEADING 41.14.EN 1490 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4113.10.00  Of goats or kids  15  E  15 % 
4113.20.00  Of swine  5  E  FREE  
4113.30.00  Of reptiles  15  E  15 % 
4113.90.00  Other 15 E  15 % 
41.14  CHAMOIS (INCLUDING COMBINATION CHAMOIS) 
LEATHER; PATENT LEATHER AND PATENT 
LAMINATED LEATHER; METALLISED LEATHER.  
4114.10  Chamois (including combination chamois) leather:  
4114.10.10  For cleaning (chamois)  10  E  15 % 
4114.10.90  Other 10 E  15 % 
4114.20.00  Patent leather and patent laminated leather; metallised 
leather 10 E  15 % 
41.15  COMPOSITION LEATHER WITH A BASIS OF 
LEATHER OR LEATHER FIBRE, IN SLABS, SHEETS 
OR STRIPS, WHETHER OR NOT IN ROLLS; 
PARINGS AND OTHER WASTE OF LEATHER OR OF 
COMPOSITION LEATHER, NOT SUITABLE FOR THE 
MANUFACTURE OF LEATHER ARTICLES; LEATHER 
DUST, POWDER AND FLOUR.  
4115.10.00  Composition leather with a basis of leather or leather 
fibre, in slabs, sheets or strips, whether or not in rolls  10 E  15 % 
4115.20  Parings and other waste of leather or of composition 
leather, not suitable for the manufacture of leather 
articles; leather dust, powder and flour:  
4115.20.10  Parchment-dressed  0  A  10 % 
4115.20.90  Other 0  A  15 % 
42.01  SADDLERY AND HARNESS FOR ANY ANIMAL 
(INCLUDING TRACES, LEADS, KNEE PADS, 
MUZZLES, SADDLE CLOTHS, SADDLE BAGS, DOG 
COATS AND THE LIKE), OF ANY MATERIAL.  
4201.00.10  Muzzles  15  E  15 % 
4201.00.90  Other 15 E  15 % 
42.02  TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVE- 
CASES, BRIEF-CASES, SCHOOL SATCHELS, 
SPECTACLE CASES, BINOCULAR CASES, CAMERA 
CASES, MUSICAL INSTRUMENT CASES, GUN CASES, 
HOLSTERS AND SIMILAR CONTAINERS; 
TRAVELLING-BAGS, INSULATED FOOD OR 
BEVERAGE BAGS, TOILET BAGS, RUCKSACKS, 
HANDBAGS, SHOPPING-BAGS, WALLETS, PURSES, 
MAP-CASES, CIGARETTE-CASES, TOBACCO- 
POUCHES, TOOL BAGS, SPORTS BAGS, BOTTLE- 
CASES, JEWELLERY BOXES, POWDER-BOXES, 
CUTLERY CASES AND SIMILAR CONTAINERS, OFEN 15.12.2012 Official Journal of the European Union 1491
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
LEATHER OR OF COMPOSITION LEATHER, OF 
SHEETING OF PLASTICS, OF TEXTILE MATERIALS, 
OF VULCANISED FIBRE OR OF PAPERBOARD, OR 
WHOLLY OR MAINLY COVERED WITH SUCH 
MATERIALS OR WITH PAPER.  
4202.11.00  With outer surface of leather, of composition leather or 
of patent leather  15 E  15 % 
4202.12.00  With outer surface of plastic or of textile material  15  C  15 % 
4202.19  Other: 
4202.19.10  With outer surface of cast or other iron, steel or nickel  15  E  15 % 
4202.19.20  With outer surface of copper or zinc  15 E  15 % 
4202.19.90  Other 15 E  15 % 
4202.21.00  With outer surface of leather, of composition leather or 
of patent leather  15 E  10 % 
4202.22.00  With outer surface of plastic sheeting or textile material  15  C  10 % 
4202.29.00  Other 15 E  10 % 
4202.31  With outer surface of leather, of composition leather or 
of patent leather:  
4202.31.11  Of lizard skin  15  E  15 % 
4202.31.19  Other 15 E  15 % 
4202.31.90  Other 15 E  10 % 
4202.32  With outer surface of plastic sheeting or textile material:  
4202.32.10  Spectacle cases  15  E  15 % 
4202.32.90  Other 15 E  10 % 
4202.39  Other: 
4202.39.10  Spectacle cases  15  E  15 % 
4202.39.90  Other 15 E  10 % 
4202.91  With outer surface of leather, of composition leather or 
of patent leather:  
4202.91.10  Haversacks, backpacks, knapsacks, school bags, 
shopping bags, gym bags, travel (overnight) bags, brief ­
cases, hat boxes, toilet bags and similar articles  15 E  15 % 
4202.91.21  Tobacco pouches and pipe cases 15  E  10 % 
4202.91.22  Cases for musical instruments or tool bags  15  E  10 % 
4202.91.23  Other cases made of lizard skin  15  E  15 %EN 1492 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4202.91.29  Other 15 E  15 % 
4202.91.91  Golf and drum bags  15  E  5 % 
4202.91.99  Other 15 E  15 % 
4202.92  With outer surface of plastic sheeting or textile material:  
4202.92.10  Haversacks, backpacks, knapsacks, school bags, 
shopping bags, gym bags, travel (overnight) bags, brief ­
cases, hat boxes, toilet bags and similar articles  15 E  15 % 
4202.92.21  Tobacco pouches and pipe cases 15  E  10 % 
4202.92.22  For musical instruments or tools  15  E  10 % 
4202.92.23  Other cases made of textile materials  15  E  15 % 
4202.92.29  Other 15 E  15 % 
4202.92.31  Of textile material  15  E  15 % 
4202.92.39  Other 15 E  15 % 
4202.92.40  Insulated containers  15  E  5 % 
4202.92.91  Golf and drum bags  15  E  5 % 
4202.92.99  Other 15 E  15 % 
4202.99  Other: 
4202.99.10  Haversacks, backpacks, knapsacks, school bags, 
shopping bags, gym bags, travel (overnight) bags, brief ­
cases, hat boxes, toilet bags and similar articles  15 E  15 % 
4202.99.21  Tobacco pouches and pipe cases 15  E  10 % 
4202.99.22  For musical instruments or tools  15  E  10 % 
4202.99.29  Other 15 E  15 % 
4202.99.91  Golf and drum bags  15  E  5 % 
4202.99.99  Other 15 E  15 % 
42.03  ARTICLES OF APPAREL AND CLOTHING ACCES ­
SORIES, OF LEATHER OR OF COMPOSITION 
LEATHER.  
4203.10  Articles of apparel:  
4203.10.10  Protective  10  E  2,50 % 
4203.10.90  Other 15 E  15 % 
4203.10.90A  Exclusively protective, for all trades  10  E  15 % 
4203.21.00  Specially designed for use in sports  10  E  10 %EN 15.12.2012 Official Journal of the European Union 1493
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4203.29  Other: 
4203.29.10  For all trades  10  E  2,50 % 
4203.29.90  Other 15 E  10 % 
4203.29.90A  Exclusively protective, for all trades  10  E  10 % 
4203.30.00  Belts and bandoliers  15  E  15 % 
4203.40.00  Other clothing accessories  15  E  15 % 
42.05  OTHER ARTICLES OF LEATHER OR OF 
COMPOSITION LEATHER. 
4205.00.10  Of lizard skin  15  E  15 % 
4205.00.10A  Exclusively articles of leather, or of composition leather, 
of a kind used in machinery or mechanical appliances 
or for other technical uses  0 A  15 % 
4205.00.91  Diaphragms, gears, gaskets or washers and seals  0  A  10 % 
4205.00.92  Transmission belts or belting  0  A  10 % 
4205.00.93  Conveyor belts  0  A  3 % 
4205.00.99  Other 15 E  15 % 
4205.00.99A  Exclusively articles of leather, or of composition leather, 
of a kind used in machinery or mechanical appliances 
or for other technical uses  0 A  15 % 
4206.00.00  ARTICLES OF GUT, BLADDERS OR TENDONS. 0  A  15 % 
43.01  RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS 
AND OTHER PIECES OR CUTTINGS, SUITABLE FOR 
FURRIERS' USE), OTHER THAN RAW HIDES OF 
HEADING 41.01, 41.02 OR 41.03.  
4301.10.00  Of mink, whole, with or without head, tail or paws  15  C  10 % 
4301.30.00  Of lamb, the following: Astrakhan, Broadtail, Caracul, 
Persian and similar lamb, Indian, Chinese, Mongolian, 
or Tibetan lamb, whole, with or without the head, tail, 
or paws  15 C  10 % 
4301.60.00  Of fox, whole, with or without head, tail or paws  15  C  10 % 
4301.80  Other furskins, whole, with or without head, tail or 
paws: 
4301.80.10  Of rabbit or hare, whole, with or without head, tail or 
paws 15 C  10 % 
4301.80.20  Of beaver, whole, with or without head, tail or paws  15  C  10 % 
4301.80.30  Of muskrat, whole, with or without head, tail or paws  15  C  10 % 
4301.80.90  Other 15 C  10 %EN 1494 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4301.90.00  Heads, tails, paws and other pieces or cuttings, suitable 
for furriers' use  15 C  10 % 
43.02  TANNED OR DRESSED FURSKINS (INCLUDING 
HEADS, TAILS, PAWS AND OTHER PIECES OR 
CUTTINGS), UNASSEMBLED OR ASSEMBLED 
(WITHOUT THE ADDITION OF OTHER MATERIALS) 
OTHER THAN THOSE OF HEADING 43.03.  
4302.11.00  Of mink  15  C  15 % 
4302.19  Other: 
4302.19.10  Of rabbit or hare  15  C  15 % 
4302.19.90  Other 15 C  15 % 
4302.20.00  Heads, tails, paws and other pieces or cuttings, not 
assembled  15 C  15 % 
4302.30.00  Whole skins and pieces or cuttings thereof, assembled  15  C  15 % 
43.03  ARTICLES OF APPAREL, CLOTHING ACCESSORIES 
AND OTHER ARTICLES OF FURSKIN. 
4303.10.00  Articles of apparel and clothing accessories  15  E  10 % 
4303.90  Other: 
4303.90.10  Blankets and bedspreads  15  E  10 % 
4303.90.20  Gloves, mittens and mitts  15  E  10 % 
4303.90.90  Other 15 E  15 % 
43.04  ARTIFICIAL FUR AND ARTICLES THEREOF.  
4304.00.11  Gloves, mittens and mitts  15  C  10 % 
4304.00.19  Other 15 C  10 % 
4304.00.20  Blankets and bedspreads  15  C  10 % 
4304.00.90  Other 15 C  15 % 
44.01  FUEL WOOD; WOOD IN CHIPS OR PARTICLES; 
SAWDUST AND WOOD WASTE AND SCRAP, 
WHETHER OR NOT AGGLOMERATED IN LOGS, 
BRIQUETTES, PELLETS OR SIMILAR FORMS.  
4401.10.00  Fuel wood  0  A  15 % 
4401.21.00  Coniferous  0  A  15 % 
4401.22.00  Non-coniferous  0  A  15 % 
4401.30.00  Sawdust and wood waste and scrap, whether or not 
agglomerated in logs, briquettes, pellets or similar forms  0 A  15 %EN 15.12.2012 Official Journal of the European Union 1495
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
44.02  WOOD CHARCOAL (INCLUDING SHELL OR NUT 
CHARCOAL), WHETHER OR NOT AGGLOMERATED.  
4402.10.00  Of bamboo 0  A  FREE  
4402.90.00  Other 0  A  FREE  
44.03  WOOD IN THE ROUGH, WHETHER OR NOT 
STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY 
SQUARED.  
4403.10.00  Treated with paint, stains, creosote or other preserv ­
atives  0 A  FREE  
4403.20.00  Other coniferous  0  A  FREE  
4403.41.00  Dark red meranti, light red meranti and meranti bakau  0  A  FREE  
4403.49.00  Other 0  A  FREE  
4403.91.00  Of holm, cork and other oaks ( Quercus spp.) 0  A  FREE  
4403.92.00  Of beech ( Fagus spp.) 0  A  FREE  
4403.99.00  Other 0  A  FREE  
44.04  HOOPWOOD; SPLIT POLES; PILES; PICKETS AND 
STAKES OF WOOD, POINTED BUT NOT SAWN 
LENGTHWISE; WOODEN STICKS, ROUGHLY 
TRIMMED BUT NOT TURNED, BENT OR 
OTHERWISE WORKED, SUITABLE FOR THE MANU ­
FACTURE OF WALKING-STICKS, UMBRELLAS, TOOL 
HANDLES OR THE LIKE; CHIPWOOD AND THE LIKE.  
4404.10  Coniferous:  
4404.10.10  Shavings of a kind used in the production of vinegar or 
for clarifying liquids  0 A  15 % 
4404.10.90  Other 0  A  15 % 
4404.20  Non-coniferous:  
4404.20.10  Shavings of a kind used in the production of vinegar or 
for clarifying liquids  0 A  15 % 
4404.20.90  Other 0  A  15 % 
4405.00.00  WOOD WOOL; WOOD FLOUR.  0  A  15 % 
44.06  RAILWAY OR TRAMWAY SLEEPERS (CROSS-TIES) OF 
WOOD OR SIMILAR ARTICLES. 
4406.10.00  Not impregnated  0  A  15 % 
4406.90.00  Other 0  A  15 % 
44.07  WOOD SAWN OR CHIPPED LENGTHWISE, SLICED 
OR PEELED, WHETHER OR NOT PLANED, SANDED 
OR END-JOINTED, OF A THICKNESS EXCEEDING 6 
MM.EN 1496 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4407.10  Coniferous:  
4407.10.11  With visible signs of use  5  E  7,50 % 
4407.10.19  Other 5  E  FREE  
4407.10.21  With visible signs of use  5  E  7,50 % 
4407.10.29  Other 5  E  FREE  
4407.21.00  Mahogany ( Swietenia  spp.) 5  E  FREE  
4407.22.00  Virola, imbuia and Balsa  5  E  FREE  
4407.25.00  Dark red meranti, light red meranti and meranti bakau  5  E  FREE  
4407.26.00  White lauan, white meranti, white seraya, yellow 
meranti and alan  5 E  FREE  
4407.27.00  Sapelli 5  E  FREE  
4407.28.00  Iroko  5  E  FREE  
4407.29.00  Other 5  E  FREE  
4407.91.00  Of holm, cork and other oaks ( Quercus spp.) 5  E  FREE  
4407.92.00  Of beech ( Fagus spp.) 5  E  FREE  
4407.93.00  Of maple ( Acer  spp.) 5  E  FREE  
4407.94.00  Of cherry ( Prunus spp.) 5  E  FREE  
4407.95.00  Of ash ( Fraxinus spp.) 5  E  FREE  
4407.99.00  Other 5  E  FREE  
44.08  SHEETS FOR VENEERING (INCLUDING THOSE 
OBTAINED BY SLICING LAMINATED WOOD), FOR 
PLYWOOD OR FOR OTHER SIMILAR LAMINATED 
WOOD AND OTHER WOOD, SAWN LENGTHWISE, 
SLICED OR PEELED, WHETHER OR NOT PLANED, 
SANDED OR END-JOINTED, OF A THICKNESS NOT 
EXCEEDING 6 MM.  
4408.10.00  Coniferous  10  E  10 % 
4408.31.00  Dark red meranti, light red meranti and meranti bakau  10  E  10 % 
4408.39.00  Other 10 E  10 % 
4408.90.00  Other 10 E  FREE  
44.09  WOOD (INCLUDING STRIPS AND FRIEZES FOR 
PARQUET FLOORING, NOT ASSEMBLED) 
CONTINUOUSLY SHAPED (TONGUED, GROOVED, 
REBATED, CHAMFERED, V-JOINTED, BEADED, 
MOULDED, ROUNDED OR THE LIKE) ALONG ANY 
OF ITS EDGES OF FACES, WHETHER OR NOT 
PLANED, SANDED OR END-JOINTED.EN 15.12.2012 Official Journal of the European Union 1497
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4409.10  Coniferous:  
4409.10.10  Drawn wood intended mainly for the production of 
matches  10 E  15 % 
4409.10.20  Mouldings and similar articles  10 E  FREE  
4409.10.30  Rounded rods for dowels, pegs and similar products  10  E  10 % 
4409.10.90  Other 10 E  10 % 
4409.21.00  Of bamboo 10 E  10 % 
4409.29  Other: 
4409.29.10  Drawn wood intended mainly for the production of 
matches  10 E  15 % 
4409.29.20  Mouldings and similar articles  10 E  FREE  
4409.29.30  Rounded rods for dowels, pegs and similar products  10 E  10 % 
4409.29.90  Other 10 E  10 % 
44.10  PARTICLE BOARD AND SIMILAR BOARD (FOR 
EXAMPLE, ORIENTED STRAND BOARD AND 
WAFERBOARD) OF WOOD OR OTHER LIGNEOUS 
MATERIALS, WHETHER OR NOT AGGLOMERATED 
WITH RESINS OR OTHER ORGANIC BINDING 
SUBSTANCES.  
4410.11  Particle board:  
4410.11.10  Mouldings and similar articles  10 E  FREE  
4410.11.90  Other 10 E  FREE  
4410.12  Oriented strand board (OSB):  
4410.12.10  Mouldings and similar articles  10 E  FREE  
4410.12.90  Other 10 E  FREE  
4410.19  Other: 
4410.19.10  Mouldings and similar articles  10 E  FREE  
4410.19.90  Other 10 E  FREE  
4410.90  Other: 
4410.90.10  Mouldings and similar articles  10 E  FREE  
4410.90.90  Other 10 E  FREE  
44.11  FIBREBOARD OF WOOD OR OTHER LIGNEOUS 
MATERIALS, WHETHER OR NOT BONDED WITH 
RESINS OR OTHER ORGANIC SUBSTANCES.EN 1498 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4411.12  Of a thickness not exceeding 5 mm  
4411.12.11  Mouldings and similar articles  10 E  FREE  
4411.12.12  Of a density exceeding 0,35 g/cm  3 but not exceeding 
0,8 g/cm  3 10 E  10 % 
4411.12.19  Other 10 E  FREE  
4411.12.91  Mouldings and similar articles  10 E  FREE  
4411.12.92  Panels for the installation of hangers of a kind used in 
commercial premises  10 E  5 % 
4411.12.93  Of a density exceeding 0,35 g/cm  3 but not exceeding 
0,5 g/cm  3 10 E  10 % 
4411.12.99  Other 10 E  FREE  
4411.13  Of a thickness exceeding 5 mm but not exceeding 
9 mm:  
4411.13.11  Mouldings and similar articles  10 E  FREE  
4411.13.12  Of a density exceeding 0,35 g/cm  3 but not exceeding 
0,8 g/cm  3 10 E  10 % 
4411.13.19  Other 10 E  FREE  
4411.13.91  Mouldings and similar articles  10 E  FREE  
4411.13.92  Panels for the installation of racks, of the kind used in 
commercial premises  10 E  5 % 
4411.13.93  Of a density exceeding 0,35 g/cm  3 but not exceeding 
0,5 g/cm  3 10 E  10 % 
4411.13.99  Other 10 E  FREE  
4411.14  Of a thickness exceeding 9 mm:  
4411.14.11  Mouldings and similar articles  10 E  FREE  
4411.14.12  Of a density exceeding 0,35 g/cm  3 but not exceeding 
0,8 g/cm  3 10 E  10 % 
4411.14.19  Other 10 E  FREE  
4411.14.91  Mouldings and similar articles  10 E  FREE  
4411.14.92  Panels for the installation of racks, of the kind used in 
commercial premises  10 E  5 % 
4411.14.93  Of a density exceeding 0,35 g/cm  3 but not exceeding 
0,5 g/cm  3 10 E  10 % 
4411.14.99  Other 10 E  FREE  
4411.92  Of a density exceeding 0,8 g/cm  3EN 15.12.2012 Official Journal of the European Union 1499
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4411.92.11  Mouldings and similar articles  10 E  FREE  
4411.92.19  Other 10 E  FREE  
4411.92.91  Mouldings and similar articles  10 E  FREE  
4411.92.92  Panels for the installation of racks, of the kind used in 
commercial premises  10 E  5 % 
4411.92.99  Other 10 E  FREE  
4411.93  Of a density exceeding 0,5 g/cm  3 but not exceeding 
0,8 g/cm  3 
4411.93.11  Mouldings and similar articles  10 E  FREE  
4411.93.19  Other 10 E  10 % 
4411.93.91  Mouldings and similar articles  10 E  FREE  
4411.93.99  Other 10 E  FREE  
4411.94  Of a density not exceeding 0,5 g/cm  3 : 
4411.94.11  Mouldings and similar articles  10 E  FREE  
4411.94.12  Of a density not exceeding 0,35 g/cm  3 10 E  15 % 
4411.94.19  Other 10 E  10 % 
4411.94.91  Mouldings and similar articles  10 E  FREE  
4411.94.99  Other 10 E  10 % 
44.12  PLYWOOD, VENEERED PANELS AND SIMILAR 
LAMINATED WOOD. 
4412.10  Of bamboo: 
4412.10.10  Mouldings and similar articles  10 E  FREE  
4412.10.20  Coated with plastic for use in formwork  10  E  10 % 
4412.10.30  Covered in a decorative plastic material  10  E  FREE  
4412.10.90  Other 10 E  10 % 
4412.31  With at least one outer ply of a tropical wood specified 
in Subheading Note 1 to this Chapter  
4412.31.10  Mouldings and similar articles  10 E  FREE  
4412.31.20  Coated with plastic for use in formwork  10  E  10 % 
4412.31.30  Covered in a decorative plastic material  10  E  FREE  
4412.31.90  Other 10 E  10 %EN 1500 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4412.32  Other, with at least one outer ply of non-coniferous 
wood:  
4412.32.10  Mouldings and similar articles  10 E  FREE  
4412.32.20  Coated with plastic for use in formwork  10  E  10 % 
4412.32.30  Covered in a decorative plastic material  10  E  FREE  
4412.32.90  Other 10 E  10 % 
4412.39  Other: 
4412.39.10  Mouldings and similar articles  10 E  FREE  
4412.39.20  Coated with plastic for use in formwork  10  E  10 % 
4412.39.30  Covered in a decorative plastic material  10  E  FREE  
4412.39.90  Other 10 E  10 % 
4412.94  Blockboard, laminboard and battenboard:  
4412.94.10  Mouldings and similar articles  10 E  FREE  
4412.94.20  Coated with plastic for use in formwork  10  E  10 % 
4412.94.30  Covered in a decorative plastic material  10  E  FREE  
4412.94.90  Other 10 E  10 % 
4412.99  Other: 
4412.99.10  Mouldings and similar articles  10 E  FREE  
4412.99.20  Coated with plastic for use in formwork  10  E  10 % 
4412.99.30  Covered in a decorative plastic material  10  E  FREE  
4412.99.90  Other 10 E  10 % 
44.13  DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS OR 
PROFILE SHAPES.  
4413.00.10  Mouldings and similar articles  10 E  FREE  
4413.00.20  Red pins ( "macho rojo ") for big wheels  10  E  3 % 
4413.00.90  Other 10 E  10 % 
4414.00.00  WOODEN FRAMES FOR PAINTINGS, PHOTO­
GRAPHS, MIRRORS OR SIMILAR OBJECTS. 15 E  15 % 
44.15  PACKING CASES, BOXES, CRATES, DRUMS AND 
SIMILAR PACKINGS, OF WOOD; CABLE-DRUMS OF 
WOOD; PALLETS, BOX PALLETS AND OTHER LOAD 
BOARDS, OF WOOD.EN 15.12.2012 Official Journal of the European Union 1501
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4415.10  Cases, boxes, crates, drums and similar packings; cable- 
drums:  
4415.10.10  Cable drums  10  E  FREE  
4415.10.90  Other 10 E  15 % 
4415.20  Pallets, box pallets and other load boards; pallet collars:  
4415.20.10  Pallet collars  10  E  15 % 
4415.20.90  Other 10 E  FREE  
44.16  CASKS, BARRELS, VATS, TUBS AND OTHER 
COOPERS' PRODUCTS AND PARTS THEREOF, OF 
WOOD, INCLUDING STAVES.  
4416.00.10  Casks, barrels, vats, tubs and other coopers' products 
and parts thereof, excluding staves  10 E  3 % 
4416.00.20  Staves  10  E  15 % 
44.17  TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR 
BRUSH BODIES AND HANDLES, OF WOOD; BOOT 
OR SHOE LASTS AND TREES, OF WOOD.  
4417.00.11  Of a kind intended for use in agriculture, horticulture 
or forestry  10 E  FREE  
4417.00.19  Other 10 E  15 % 
4417.00.20  Handles for brooms, mops, brushes and domestic 
utensils  10 E  15 % 
4417.00.30  Lasts for footwear  10  E  FREE  
4417.00.90  Other 10 E  15 % 
44.18  BUILDERS' JOINERY AND CARPENTRY, INCLUDING 
CELLULAR WOOD PANELS, ASSEMBLED PARQUET 
PANELS AS FLOOR COVERING, SHINGLES AND 
SHAKES.  
4418.10.00  Windows, French windows and their frames  15  E  10 % 
4418.20.00  Doors and their frames and thresholds  15  E  10 % 
4418.40.00  Shuttering for concrete  15  E  10 % 
4418.50.00  Shingles and shakes  15  E  10 % 
4418.60.00  Posts and beams  15  E  10 % 
4418.71.00  For mosaic floors  15  E  10 % 
4418.72.00  Other, multilayer  15  E  10 % 
4418.79.00  Other 15 E  10 % 
4418.90  Other: 
4418.90.10  Cellular wooden panels, whether or not covered with 
base metal plates  15 E  10 %EN 1502 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4418.90.20  Balconies and their frames  15  E  10 % 
4418.90.90  Other 15 E  10 % 
44.19  TABLEWARE AND KITCHENWARE, OF WOOD. 
4419.00.10  Of ebony, sandalwood or lacquered wood  15  E  10 % 
4419.00.91  Dishes, trays, platters, pans and plates, including serving 
plates 15 E  15 % 
4419.00.92  Bread baskets, dough kneaders and pestles and mortars  15 E  15 % 
4419.00.99  Other 15 E  15 % 
44.20  WOOD MARQUETRY AND INLAID WOOD; CASKETS 
AND CASES FOR JEWELLERY OR CUTLERY, AND 
SIMILAR ARTICLES OF WOOD; STATUETTES AND 
OTHER ORNAMENTS, OF WOOD; WOODEN 
ARTICLES OF FURNITURE NOT FALLING IN 
CHAPTER 94.  
4420.10  Statuettes and other ornaments, of wood:  
4420.10.10  Of ebony, sandalwood or lacquered wood  15  E  10 % 
4420.10.90  Other 15 E  15 % 
4420.90  Other: 
4420.90.11  Cabinets, coat racks, shelves for brushes and card-index 
cabinets and mail organizers that do not stand on the 
floor  15 E  15 % 
4420.90.19  Other 15 E  15 % 
4420.90.91  Boards or panels with marquetry work or inlays  15  E  10 % 
4420.90.92  Other articles of ebony, sandalwood or lacquered 
woods 15 E  10 % 
4420.90.99  Other 15 E  15 % 
44.21  OTHER ARTICLES OF WOOD.  
4421.10.00  Clothes hangers  15  E  15 % 
4421.90  Other: 
4421.90.10  Clothes pegs  15  E  15 % 
4421.90.20  Wood for the manufacture of matches  15  E  FREE  
4421.90.30  Blocks and pins for footwear  15  E  15 % 
4421.90.40  Beehives 15  E  10 % 
4421.90.50  Venetian blinds, latttices  15  E  15 % 
4421.90.60  Staircases and parts thereof  15  E  10 %EN 15.12.2012 Official Journal of the European Union 1503
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4421.90.70  Knitting needles, embroidery frames  15  E  15 % 
4421.90.80  Lavatory seats  15  E  10 % 
4421.90.91  Narrow strips of wood sawn longitudinally, whether or 
not brushed or sanded, and with rounded ends of a 
kind used for ice cream and similar articles  15 E  FREE  
4421.90.99  Other 15 E  15 % 
4421.90.99A  Exclusively spools, cops, bobbins, sewing thread reels 
and the like, of a kind used for reeling textile yarns 
or fabrics  0 A  15 % 
45.01  NATURAL CORK, RAW OR SIMPLY PREPARED; 
WASTE CORK; CRUSHED, GRANULATED OR 
GROUND.  
4501.10.00  Natural cork, raw or simply prepared  0  A  10 % 
4501.90.00  Other 0  A  10 % 
45.02  NATURAL CORK, DEBACKED OR ROUGHLY 
SQUARED, OR IN RECTANGULAR (INCLUDING 
SQUARE) BLOCKS, PLATES, SHEETS OR STRIPS, 
(INCLUDING SHARP-EDGED BLANKS FOR CORKS 
OR STOPPERS).  
4502.00.10  Debacked or roughly squared into blocks (cubes, bricks) 
and plates  0 A  10 % 
4502.00.20  In sheets or strips (bands)  0  A  15 % 
4502.00.90  Other, including sharp-edged blanks for corks or 
stoppers 0 A  15 % 
45.03  ARTICLES OF NATURAL CORK.  
4503.10.00  Corks and stoppers  0  A  FREE  
4503.90  Other: 
4503.90.10  Gaskets (seals), washers, diaphragms  0  A  10 % 
4503.90.20  Floats for nets, life jackets, lifebelts  0  A  5 % 
4503.90.90  Other 0  A  15 % 
45.04  AGGLOMERATED CORK (WITH OR WITHOUT A 
BINDING SUBSTANCE) AND ARTICLES OF AGGLOM ­
ERATED CORK.  
4504.10  Blocks, plates, sheets and strips; tiles and similar wall 
coverings of any shape; solid cylinders, including discs:  
4504.10.10  Tiles and similar wall coverings of any shape  0  A  15 % 
4504.10.90  Other 0  A  15 % 
4504.90  Other: 
4504.90.10  Corks and stoppers, including their blanks  0  A  15 % 
4504.90.20  Gaskets (seals), washers, diaphragms  0  A  10 %EN 1504 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4504.90.30  Floats for nets, life jackets and lifebelts  0  A  5 % 
4504.90.90  Other 0  A  15 % 
46.01  PLAITS AND SIMILAR PRODUCTS OF PLAITING 
MATERIALS, WHETHER OR NOT ASSEMBLED INTO 
STRIPS; PLAITING MATERIALS, PLAITS AND SIMILAR 
PRODUCTS OF PLAITING MATERIALS, BOUND 
TOGETHER IN PARALLEL STRANDS OR WOVEN, 
IN SHEET FORM, WHETHER OR NOT FINISHED 
(FOR EXAMPLE MATS, MATTING, SCREENS).  
4601.21.00  Of bamboo 15  E  10 % 
4601.22.00  Of rattan  15  E  10 % 
4601.29.00  Other 15 E  10 % 
4601.92.00  Of bamboo 15  E  15 % 
4601.93.00  Of rattan  15  E  15 % 
4601.94.00  Of other vegetable materials  15  E  15 % 
4601.99  Other: 
4601.99.10  Plaits and similar products of plaiting materials, 
whether or not assembled into strips  15 E  15 % 
4601.99.90  Other 15 E  15 % 
46.02  BASKETWORK, WICKERWORK AND OTHER 
ARTICLES, MADE DIRECTLY TO SHAPE FROM 
PLAITING MATERIALS OR MADE UP FROM GOODS 
OF HEADING 46.01; ARTICLES OF LOOFAH.  
4602.11.00  Of bamboo 15  E  15 % 
4602.12.00  Of rattan  15  E  15 % 
4602.19  Other: 
4602.19.10  Beehives 15  E  10 % 
4602.19.90  Other 15 E  15 % 
4602.90.00  Other 15 E  15 % 
4701.00.00  MECHANICAL WOOD PULP.  0  A  FREE  
4702.00.00  CHEMICAL WOOD PULP, DISSOLVING GRADES.  0  A  FREE  
47.03  CHEMICAL WOOD PULP, SODA OR SULPHATE, 
OTHER THAN DISSOLVING GRADES.  
4703.11.00  Coniferous  0  A  10 % 
4703.19.00  Non-coniferous  0  A  10 % 
4703.21.00  Coniferous  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1505
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4703.29.00  Non-coniferous  0  A  10 % 
47.04  CHEMICAL WOOD PULP, SULPHITE, OTHER THAN 
DISSOLVING GRADES.  
4704.11.00  Coniferous  0  A  10 % 
4704.19.00  Non-coniferous  0  A  10 % 
4704.21.00  Coniferous  0  A  10 % 
4704.29.00  Non-coniferous  0  A  10 % 
4705.00.00  WOOD PULP OBTAINED BY A COMBINATION OF 
MECHANICAL AND CHEMICAL PULPING PROCESSES.  0 A  FREE  
47.06  PULPS OF FIBRES DERIVED FROM RECOVERED 
(WASTE AND SCRAP) PAPER OR PAPERBOARD OR 
OF OTHER FIBROUS CELLULOSIC MATERIAL.  
4706.10.00  Cotton linters pulp  0  A  10 % 
4706.20  Pulps of fibres derived from recovered (waste and scrap) 
paper or paperboard:  
4706.20.10  Mechanical 0  A  10 % 
4706.20.20  Chemical 0  A  FREE  
4706.20.30  Semi-chemical  0  A  10 % 
4706.30  Other, of bamboo: 
4706.30.10  Mechanical 0  A  10 % 
4706.30.20  Chemical 0  A  FREE  
4706.30.30  Semi-chemical  0  A  10 % 
4706.91.00  Mechanical 0  A  10 % 
4706.92.00  Chemical 0  A  FREE  
4706.93.00  Semi-chemical  0  A  10 % 
47.07  RECOVERED (WASTE AND SCRAP) PAPER OR 
PAPERBOARD.  
4707.10.00  Unbleached kraft paper or paperboard or corrugated 
paper or paperboard  0 A  FREE  
4707.20.00  Other paper or paperboard made mainly of bleached 
chemical pulp, not coloured in the mass  0 A  FREE  
4707.30.00  Paper or paperboard made mainly of mechanical pulp 
(for example, newspapers, journals and similar printed 
matter)  0 A  FREE  
4707.90.00  Other, including unsorted waste and scrap  0  A  FREEEN 1506 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
48.01  NEWSPRINT, IN ROLLS OR SHEETS.  
4801.00.10  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, in 
the unfolded state (20" × 30" or more) (5-10)  0 A  FREE  
4801.00.90  Other 0  A  5 % 
48.02  UNCOATED PAPER AND PAPERBOARD, OF A KIND 
USED FOR WRITING, PRINTING OR OTHER 
GRAPHIC PURPOSES, AND NON-PERFORATED 
PUNCH-CARD AND PUNCH TAPE PAPER, IN ROLLS 
OR SQUARE OR RECTANGULAR SHEETS, OF ANY 
SIZE OTHER THAN PAPER OF HEADING 48.01 OR 
48.03; HAND-MADE PAPER AND PAPERBOARD 
(SHEET BY SHEET).  
4802.10.00  Handmade paper and paperboard (sheet by sheet)  0  A  15 % 
4802.20  Paper and paperboard of a kind used as a base for 
photosensitive, heat-sensitive or electro-sensitive paper 
or paperboard:  
4802.20.10  In rolls or in square or rectangular sheets with one side 
of at least 50,8 cm and the other side at least 76,2 cm 
in the unfolded state (20" × 30" or more) (5-10)  0 A  FREE  
4802.20.90  Other 0  A  15 % 
4802.40  Wallpaper base 
4802.40.10  In rolls or in square or rectangular sheets with one side 
of at least 50,8 cm and the other side at least 76,2 cm 
in the unfolded state (20" × 30" or more) (5-10)  0 A  FREE  
4802.40.90  Other 0  A  15 % 
Other paper and paperboard, not containing fibres 
obtained by a mechanical or chemi-mechanical 
process or of which no more than 10 % by weight of 
the total fibre content consists of such fibres:  
4802.54  Weighing less than 40g/m  2 : 
Safety paper: 
4802.54.11  In rolls or in square or rectangular sheets with one side 
of at least 50,8 cm and the other side at least 76,2 cm 
in the unfolded state (20" × 30" or more) (5-10)  — A  FREE  
4802.54.19  Other 10 C  15 % 
4802.54.19A  Exclusively in strips or rolls of a width exceeding 
150 mm or in sheets with one side exceeding 
360 mm and the other side exceeding 150 mm in the 
unfolded state  0 A  15 %EN 15.12.2012 Official Journal of the European Union 1507
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4802.54.19B  Exclusively in strips or rolls of a width of no more than 
150 mm or in sheets with one side no more than 
360 mm and the other side no more than 150 mm 
in the unfolded state  10 E  15 % 
Paper for books, bible paper and other printing paper, 
other than Bond and tablet-type paper  
4802.54.21  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm in 
the unfolded state (20" × 30" or more) (5-10)  — A  FREE  
4802.54.29  Other 10 C  15 % 
4802.54.29A  Exclusively in strips or rolls of a width exceeding 
150 mm or in sheets with one side exceeding 
360 mm and the other side exceeding 150 mm in the 
unfolded state  0 A  15 % 
4802.54.29B  Exclusively in strips or rolls of a width of no more than 
150 mm or in sheets with one side no more than 
360 mm and the other side no more than 150 mm 
in the unfolded state  10 E  15 % 
Bond or tablet-type paper, onionskin paper, typing 
paper and other writing paper:  
4802.54.31  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm in 
the unfolded state (20" × 30" or more) (5-10)  — A  FREE  
4802.54.39  Other 10 C  15 % 
4802.54.39A  Exclusively in strips or rolls of a width exceeding 
150 mm or in sheets with one side exceeding 
360 mm and the other side exceeding 150 mm, 
unfolded  0 A  15 % 
4802.54.39B  Exclusively in strips or rolls of a width of no more than 
150 mm or in sheets with one side no more than 
360 mm and the other side no more than 150 mm, 
unfolded  10 E  15 % 
Carbonising base paper:  
4802.54.41  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm in 
the unfolded state (20" × 30" or more) (5-10)  0 A  FREE  
4802.54.49  Other 0  A  15 % 
Other: 
4802.54.91  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm in 
the unfolded state (20" × 30" or more) (5-10)  — A  FREE  
4802.54.99  Other 10 C  10 %EN 1508 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4802.54.99A  Exclusively in strips or rolls of a width exceeding 
150 mm or in sheets with one side exceeding 
360 mm and the other side exceeding 150 mm, 
unfolded  0 A  10 % 
4802.54.99B  Exclusively in strips or rolls of a width of no more than 
150 mm or in sheets with one side no more than 
360 mm and the other side no more than 150 mm, 
unfolded  10 E  10 % 
4802.55  Weighing 40 g/m  2 or more but no more than 
150 g/m  2 , in rolls:  
4802.55.10  Safety paper (5-10)  —  A  FREE  
4802.55.20  Paper for books, magazine paper and other printing 
paper, other than Bond and tablet-type paper (5-10)  — A  FREE  
4802.55.30  Bond or tablet-type paper, typing paper and other 
writing paper (5-10)  — A  FREE  
4802.55.40  Drawing paper (5-10)  —  A  FREE  
4802.55.90  Other (5-10)  —  A  FREE  
4802.56  Weighing 40 g/m  2 or more but no more than 
150 g/m  2 , in sheets with one side not exceeding 
435 mm and the other side not exceeding 297 mm 
in the unfolded state:  
4802.56.10  Safety paper (5-10)  10  C  10 % 
4802.56.10A  Exclusively in sheets with one side greater than 
360 mm and the other side greater than 150 mm  0 A  10 % 
4802.56.20  Paper for books, magazine paper and other printing 
paper, other than Bond and tablet-type paper (5-10)  10 C  10 % 
4802.56.20A  Exclusively in sheets with one side greater than 
360 mm and the other side greater than 150 mm  0 A  10 % 
4802.56.30  Bond or tablet-type paper, typing paper and other 
writing paper (5-10)  10 C  15 % 
4802.56.30A  Exclusively Bond register paper in sheets with one side 
greater than 360 mm and the other side greater than 
150 mm  0 A  15 % 
4802.56.30B  Exclusively Bond register paper in sheets with one side 
of no more than 360 mm and the other side no more 
than 150 mm  10 E  15 % 
4802.56.30C  Exclusively Bond (apart from Bond register) and  
"ledger " papers, whether or not for duplication or 
photocopying, in sheets with one side greater than 
360 mm and the other side greater than 150 mm  0 A  15 % 
4802.56.40  Drawing paper (5-10)  10  C  10 % 
4802.56.40A  Exclusively in sheets with one side greater than 
360 mm and the other side greater than 150 mm  0 A  10 %EN 15.12.2012 Official Journal of the European Union 1509
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4802.56.90  Other (5-10)  10  C  10 % 
4802.56.90A  Exclusively in sheets with one side greater than 
360 mm and the other side greater than 150 mm  0 A  10 % 
4802.56.90B  Exclusively carbonising base paper  0  A  10 % 
4802.57  Other, weighing 40 g/m  2 or more but no more than 
150 g/m  2 : 
4802.57.10  Safety paper (5-10)  10  E  10 % 
4802.57.10A  Exclusively in sheets with one side greater than 
435 mm and the other side greater than 297 mm or 
in strips with a width exceeding 150 mm  0 A  10 % 
4802.57.20  Paper for books, magazine paper and other printing 
paper, other than Bond and tablet-type paper (5-10)  10 E  10 % 
4802.57.20A  Exclusively in sheets with one side greater than 
435 mm and the other side greater than 297 mm or 
in strips with a width exceeding 150 mm  0 A  10 % 
4802.57.30  Bond or tablet-type paper, typing paper and other 
writing paper (5-10)  10 C  15 % 
4802.57.30A  Exclusively in strips of a width not exceeding 150 mm  10  E  15 % 
4802.57.30B  Exclusively Bond (apart from Bond register) and  
"ledger " papers, whether or not for duplication or 
photocopying, in sheets with one side greater than 
435 mm and the other side greater than 297 mm or 
in strips of a width exceeding 150 mm  0 A  15 % 
4802.57.30C  Exclusively Bond register paper, other than in strips of a 
width not exceeding 150 mm  0 A  15 % 
4802.57.40  Drawing paper (5-10)  10  E  10 % 
4802.57.40A  Exclusively in sheets with one side greater than 
435 mm and the other side greater than 297 mm or 
in strips with a width exceeding 150 mm  0 A  10 % 
4802.57.90  Other (5-10)  10  E  10 % 
4802.57.90A  Exclusively carbonising base paper  0  A  10 % 
4802.57.90B  Exclusively in sheets with one side greater than 
435 mm and the other side greater than 297 mm or 
in strips with a width exceeding 150 mm  0 A  10 % 
4802.58  Weighing more than 150 g/m  2 : 
Safety paper: 
4802.58.11  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (20" × 30" or more) (5-10)  — A  FREE  
4802.58.19  Other 10 E  15 %EN 1510 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4802.58.19A  Exclusively in strips or rolls of a width exceeding 
150 mm or in sheets with one side exceeding 
360 mm and the other side exceeding 150 mm in the 
unfolded state  0 A  15 % 
Paper for books, magazine paper and other printing 
paper, other than Bond and tablet-type paper:  
4802.58.21  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (20" × 30" or more) (5-10)  — A  FREE  
4802.58.29  Other 10 E  15 % 
4802.58.29A  Exclusively in strips or rolls of a width exceeding 
150 mm or in sheets with one side exceeding 
360 mm and the other side exceeding 150 mm in the 
unfolded state  0 A  15 % 
Bond or tablet-type typing paper and other writing 
paper:  
4802.58.31  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (20" × 30" or more) (5-10)  — A  FREE  
4802.58.39  Other 10 E  15 % 
4802.58.39A  Exclusively in strips or rolls of a width exceeding 
150 mm or in sheets with one side exceeding 
360 mm and the other side exceeding 150 mm in the 
unfolded state  0 A  15 % 
Other, weighing more than 150 g/m  2 but no more than 
350 g/m  2 ("card"): 
4802.58.41  In rolls or in square or rectangular sheets with one side 
of at least 50,8 cm and the other side at least 76,2 cm, 
in the unfolded state (20" × 30" or more) (5-10)  — A  FREE  
4802.58.49  Other 10 E  15 % 
4802.58.49A  Exclusively in strips or rolls of a width exceeding 
150 mm or in sheets with one side exceeding 
360 mm and the other side exceeding 150 mm in the 
unfolded state  0 A  15 % 
Other: 
4802.58.91  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (20" × 30" or more) (5-10)  — A  FREE  
4802.58.99  Other 10 E  10 % 
4802.58.99A  Exclusively in strips or rolls of a width exceeding 
150 mm or in sheets with one side exceeding 
360 mm and the other side exceeding 150 mm in the 
unfolded state  0 A  10 % 
4802.58.99B  Exclusively multilayer (including Bristol, Manila and 
Index), weighing no more than 300 g/m  2 , in strips or 
rolls with a width of at least 559 mm  0 A  10 %EN 15.12.2012 Official Journal of the European Union 1511
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4802.58.99C  Exclusively carbonising base paper  0  A  10 % 
Other papers and paperboards, of which more than 
10 % by weight of the total fibre content consists of 
fibres obtained by a mechanical or chemi-mechanical 
process:  
4802.61  In rolls  
4802.61.10  Safety paper (5-10)  —  A  FREE  
4802.61.20  Paper for books, magazine paper and other printing 
paper, other than Bond and tablet-type paper (5-10)  — A  FREE  
4802.61.30  Bond or tablet paper, paper for correspondence and 
other writing paper (5-10)  — A  FREE  
4802.61.40  Drawing paper with a weight of not more than 
150 g/m  2 (5-10)  — A  FREE  
4802.61.50  Other, weighing more than 150 g/m  2 but no more than 
350 g/m  2 ("card") (5-10)  — A  FREE  
4802.61.60  Carbonising base paper (5-10)  0  A  FREE  
4802.61.90  Other (5-10)  —  A  FREE  
4802.62  In sheets with one side not exceeding 435 mm and the 
other side not exceeding 297 mm in the unfolded state  
4802.62.10  Security paper (5-10)  10  C  15 % 
4802.62.10A  Only in sheets with one side greater than 360 mm and 
the other side greater than 150 mm  0 A  15 % 
4802.62.10B  Only in sheets with one side not exceeding 360 mm 
and the other side not exceeding 150 mm  10 E  15 % 
4802.62.20  Paper for books, magazine paper and other papers for 
printing, excluding Bond and tablet paper (5-10)  10 C  15 % 
4802.62.20A  Only in sheets with one side greater than 360 mm and 
the other side greater than 150 mm  0 A  15 % 
4802.62.20B  Only in sheets with one side not exceeding 360 mm 
and the other side not exceeding 150 mm  10 E  15 % 
4802.62.30  Bond or tablet paper, paper for correspondence and 
other writing paper (5-10)  10 C  15 % 
4802.62.30A  Only in sheets with one side greater than 360 mm and 
the other side greater than 150 mm  0 A  10 % 
4802.62.30B  Only in sheets with one side not exceeding 360 mm 
and the other side not exceeding 150 mm  10 E  10 % 
4802.62.40  Drawing paper with a weight of not more than 
150 g/m  2 (5-10)  10 C  15 % 
4802.62.40A  Only in sheets with one side greater than 360 mm and 
the other side greater than 150 mm  0 A  15 %EN 1512 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4802.62.40B  Only in sheets with one side not exceeding 360 mm 
and the other side not exceeding 150 mm  10 E  15 % 
4802.62.50  Other, weighing more than 150 g/m  2 but no more than 
350 g/m  2 ("card") (5-10)  10 C  15 % 
4802.62.50A  Only in sheets with one side greater than 360 mm and 
the other side greater than 150 mm  0 A  15 % 
4802.62.50B  Only in sheets with one side not exceeding 360 mm 
and the other side not exceeding 150 mm  10 E  15 % 
4802.62.60  Carbonising base paper (5-10)  0  A  15 % 
4802.62.90  Other (5-10)  10  C  10 % 
4802.62.90A  Only in sheets with one side greater than 360 mm and 
the other side greater than 150 mm  0 A  10 % 
4802.62.90B  Only in sheets with one side not exceeding 360 mm 
and the other side not exceeding 150 mm  10 E  10 % 
4802.69  Other: 
4802.69.10  Security paper  10  E  15 % 
4802.69.10A  Only in sheets with one side greater than 435 mm and 
the other side greater than 297 mm or in strips of a 
width exceeding 150 mm  0 A  15 % 
4802.69.20  Paper for books, magazine paper and other paper for 
printing, excluding Bond and tablet paper (5-10)  10 E  15 % 
4802.69.20A  Only in sheets with one side greater than 435 mm and 
the other side greater than 297 mm or in strips of a 
width exceeding 150 mm  0 A  15 % 
4802.69.30  Bond or tablet paper, typing paper and other writing 
paper (5-10)  10 E  15 % 
4802.69.30A  Only in sheets with one side greater than 435 mm and 
the other side greater than 297 mm or in strips of a 
width exceeding 150 mm  0 A  15 % 
4802.69.40  Drawing paper with a weight of not more than 
150 g/m  2 (5-10)  10 E  15 % 
4802.69.40A  Only in sheets with one side greater than 435 mm and 
the other side greater than 297 mm or in strips of a 
width exceeding 150 mm  0 A  15 % 
4802.69.50  Other, weighing more than 150 g/m  2 but no more than 
350 g/m  2 ("card") (5-10)  10 E  15 % 
4802.69.50A  Only in sheets with one side greater than 435 mm and 
the other side greater than 297 mm or in strips of a 
width exceeding 150 mm  0 A  15 % 
Carbonising base paper:EN 15.12.2012 Official Journal of the European Union 1513
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4802.69.62  In square or rectangular sheets with one side of at least 
50,8 cm and the other side at least 76,2 cm, not folded 
(no less than 20" × 30") (5-10)  — A  FREE  
4802.69.69  Other 0  A  15 % 
4802.69.90  Other (5-10)  10 E  10 % 
4802.69.90A  Only in sheets with one side greater than 435 mm and 
the other side greater than 297 mm or in strips of a 
width exceeding 150 mm  0 A  10 % 
48.03  TOILET OR FACIAL TISSUE STOCK, TOWEL OR 
NAPKIN STOCK AND SIMILAR PAPER OF A KIND 
USED FOR HOUSEHOLD OR SANITARY PURPOSES, 
CELLULOSE WADDING AND WEBS OF CELLULOSE 
FIBRES, WHETHER OR NOT CREPED, CRINKLED, 
EMBOSSED, PERFORATED, SURFACE-COLOURED, 
SURFACE-DECORATED OR PRINTED, IN ROLLS OR 
SHEETS.  
4803.00.10  Tissues of cellulose wadding or webs of coloured 
cellulose fibres, whether or not put up in rolls (5-10)  10 G  FREE  
4803.00.20  Of the kind used for toilet paper  10  G  15 % 
4803.00.90  Other 10 G  15 % 
48.04  UNCOATED KRAFT PAPER AND PAPERBOARD, IN 
ROLLS OR SHEETS, OTHER THAN THAT OF 
HEADING 48.02 OR 48.03.  
Kraftliner:  
4804.11  Unbleached:  
4804.11.10  Of a weight not exceeding 150 g/m  2 0 A  15 % 
4804.11.90  Other 0  A  FREE  
4804.19.00  Other (5-10)  0  A  FREE  
Sack kraft paper:  
4804.21.00  Unbleached  0  A  15 % 
4804.29.00  Other 0  A  FREE  
Other kraft paper and paperboard weighing 150 g/m  2 
or less:  
4804.31.00  Unbleached  10 E  15 % 
4804.31.00A  Only paper for wax matches  0  A  15 % 
4804.39  Other: 
4804.39.10  Bleached in rolls  —  A  FREE  
4804.39.90  Other 0  A  15 %EN 1514 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4804.39.90A  Only weighing no more than 100 g/m  2 , other than 
paper for wax matches  10 E  15 % 
Other kraft paper and paperboard weighing more than 
150 g/m  2 but less than 225 g/m  2 : 
4804.41.00  Unbleached  10 E  10 % 
4804.42.00  Bleached uniformly throughout the mass and of which 
more than 95 % by weight of the total fibre content 
consists of wood fibres obtained by a chemical process  0 A  10 % 
4804.49.00  Other 0  A  10 % 
Other kraft paper and paperboard weighing 225 g/m  2 
or more: 
4804.51.00  Unbleached  0  A  10 % 
4804.52.00  Bleached uniformly throughout the mass and of which 
more than 95 % by weight of the total fibre content 
consists of wood fibres obtained by a chemical process  0 A  5 % 
4804.59.00  Other 0  A  10 % 
48.05  OTHER UNCOATED PAPER AND PAPERBOARD, IN 
ROLLS OR SHEETS, NOT FURTHER WORKED OR 
PROCESSED THAN AS SPECIFIED IN NOTE 3 TO 
THIS CHAPTER.  
Fluting paper:  
4805.11  Semi-chemical fluting paper:  
4805.11.10  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm in 
the unfolded state (no less than 20" × 30") (5-10)  0 A  FREE  
4805.11.90  Other 0  A  5 % 
4805.12  Straw fluting paper  
4805.12.11  In rolls or in square or rectangular sheets with one side 
of at least 50,8 cm and the other side at least 76,2 cm, 
in the unfolded state (no less than 20" × 30") (5-10)  — A  FREE  
4805.12.19  Other 0  A  15 % 
4805.12.91  In rolls or in square or rectangular sheets with one side 
of at least 50,8 cm and the other side at least 76,2 cm, 
in the unfolded state (no less than 20" × 30") (5-10)  0 A  FREE  
4805.12.99  Other 0  A  10 % 
4805.19  Other: 
4805.19.11  In rolls or in square or rectangular sheets with one side 
of at least 50,8 cm and the other side at least 76,2 cm, 
in the unfolded state (no less than 20" × 30") (5-10)  — A  FREEEN 15.12.2012 Official Journal of the European Union 1515
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4805.19.19  Other 0  A  15 % 
Of a weight exceeding 150 g/m  2 but not exceeding 
225 g/m  2 , other than multi-ply paper:  
Other: 
4805.19.91  In rolls or in square or rectangular sheets with one side 
of at least 50,8 cm and the other side at least 76,2 cm, 
in the unfolded state (no less than 20" × 30") (5-10)  — A  FREE  
4805.19.99  Other 0  A  10 % 
Testliner (recycled liner board):  
4805.24  Of a weight not exceeding 150 g/m  2 : 
4805.24.10  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (no less than 20" × 30") (5-10)  0 A  FREE  
4805.24.90  Other 0  A  15 % 
4805.25  Weighing more than 150 g/m  2 : 
4805.25.10  Multi-ply paper, with all plies bleached (5-10)  —  A  FREE  
Of a weight exceeding 150 g/m  2 but not exceeding 
225 g, other than multi-ply paper:  
4805.25.21  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (no less than 20" × 30") (5-10)  — A  FREE  
4805.25.29  Other 0  A  15 % 
4805.25.29A  Only grey paper board weighing more than 300 g/m2  10  E  15 % 
Other: 
4805.25.91  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (no less than 20" × 30") (5-10)  — A  FREE  
4805.25.99  Other 0  A  10 % 
4805.25.99A  Only grey paper board weighing more than 300 g/m2  10  E  10 % 
4805.30  Sulphite wrapping paper  
4805.30.10  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (no less than 20" × 30") (5-10)  0 A  FREE  
4805.30.90  Other (5-10)  0  A  15 % 
4805.40  Filter paper and paperboard:  
4805.40.10  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (no less than 20" × 30") (5-10)  0 A  FREEEN 1516 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4805.40.90  Other 0  A  10 % 
4805.50  Felt paper and paperboard:  
4805.50.10  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (no less than 20" × 30") (5-10)  0 A  FREE  
4805.50.90  Other 0  A  15 % 
Other: 
4805.91  Of a weight not exceeding 150 g/m  2 
4805.91.10  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (no less than 20" × 30") (5-10)  0 A  FREE  
4805.91.90  Other 0  A  15 % 
4805.92  Weighing more than 150 g/m  2 but not more than 
225 g/m  2 : 
4805.92.10  Multi-ply paper, with all plies bleached (5-10)  0  A  FREE  
Other, multi-ply  
4805.92.21  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (no less than 20" × 30") (5-10)  0 A  FREE  
4805.92.29  Other 0  A  10 % 
Other: 
4805.92.91  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (no less than 20" × 30") (5-10)  0 A  FREE  
4805.92.99  Other 0  A  15 % 
4805.93  Weighing 225 g/m  2 or more:  
4805.93.10  Multi-ply paper, with all plies bleached (5-10)  0  A  FREE  
Other: 
4805.93.91  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (no less than 20" × 30") (5-10)  0 A  FREE  
4805.93.99  Other 0  A  10 % 
4805.93.99A  Only paperboard for structures, not impregnated  5  E  10 % 
48.06  VEGETABLE PARCHMENT, GREASEPROOF PAPERS, 
TRACING PAPERS AND GLASSINE AND OTHER 
GLAZED TRANSPARENT OR TRANSLUCENT 
PAPERS, IN ROLLS OR SHEETS.  
4806.10  Vegetable parchmentEN 15.12.2012 Official Journal of the European Union 1517
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4806.10.10  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (no less than 20" × 30") (5-10)  0 A  FREE  
4806.10.90  Other 0  A  10 % 
4806.20  Greaseproof papers 
4806.20.10  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (no less than 20" × 30") (5-10)  0 A  FREE  
4806.20.90  Other 0  A  10 % 
4806.30  Tracing papers  
4806.30.10  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (no less than 20" × 30") (5-10)  0 A  FREE  
4806.30.90  Other 0  A  10 % 
4806.40  Glassine and other glazed transparent or translucent 
papers 
4806.40.10  In rolls or square or rectangular sheets with one side of 
at least 50,8 cm and the other side at least 76,2 cm, not 
folded (no less than 20" × 30") (5-10)  0 A  FREE  
4806.40.90  Other 0  A  10 % 
48.07  COMPOSITE PAPER AND PAPERBOARD (MADE BY 
STICKING FLAT LAYERS OF PAPER OR PAPERBOARD 
TOGETHER WITH AN ADHESIVE), NOT SURFACE- 
COATED OR IMPREGNATED, WHETHER OR NOT 
INTERNALLY REINFORCED, IN ROLLS OR SHEETS.  
4807.00.10  Paper and paperboard, laminated internally with 
bitumen, tar or asphalt  0 A  15 % 
4807.00.90  Other —  A  FREE  
48.08  PAPER AND PAPERBOARD, CORRUGATED (WITH 
OR WITHOUT GLUED FLAT SURFACE SHEETS), 
CREPED, CRINKLED, EMBOSSED OR PERFORATED, 
IN ROLLS OR SHEETS, OTHER THAN PAPER OF 
THE KIND DESCRIBED IN HEADING 48.03.  
4808.10.00  Corrugated paper and paperboard, whether or not 
perforated  10 E  FREE  
4808.20.00  Sack kraft paper, creped or crinkled, whether or not 
embossed or perforated  10 E  10 % 
4808.30.00  Other kraft paper, creped or crinkled, whether or not 
embossed or perforated  10 E  10 % 
4808.90  Other: 
4808.90.10  Creped paper 0  A  10 %EN 1518 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4808.90.90  Other 0  A  10 % 
48.09  CARBON PAPER, SELF-COPY PAPER AND OTHER 
COPYING OR TRANSFER PAPERS (INCLUDING 
COATED OR IMPREGNATED PAPER FOR 
DUPLICATOR STENCILS OR OFFSET PLATES), 
WHETHER OR NOT PRINTED, IN ROLLS OR SHEETS.  
4809.20  Self-copy paper: 
4809.20.10  Not printed (5-10)  0  A  FREE  
4809.20.20  Printed  0  A  10 % 
4809.90.00  Other (5-10)  0  A  10 % 
4809.90.00A  Only carbon or similar copying papers  5  E  10 % 
48.10  PAPER AND PAPERBOARD, COATED ON ONE OR 
BOTH SIDES WITH KAOLIN (CHINA CLAY) OR 
OTHER INORGANIC SUBSTANCES, WITH OR 
WITHOUT A BINDER, AND WITH NO OTHER 
COATING, WHETHER OR NOT SURFACE- 
COLOURED, SURFACE-DECORATED OR PRINTED, 
IN ROLLS OR RECTANGULAR (INCLUDING 
SQUARE) SHEETS OF ANY SIZE.  
Paper and paperboard of a kind used for writing, 
printing or other graphic purposes, not containing 
fibres obtained by a mechanical or chemi-mechanical 
process or of which not more than 10 % by weight 
of the total fibre content consists of such fibres:  
4810.13  In rolls:  
Of a weight not exceeding 150 g/m  2 : 
4810.13.11  Not printed  —  A  FREE  
4810.13.19  Other 0  A  10 % 
4810.13.19A  Only printed, whether or not embossed or perforated  10 G  10 % 
4810.13.19B  Only in rolls of a width not exceeding 150 mm  10  E  10 % 
Other: 
4810.13.91  Not printed  —  A  FREE  
4810.13.99  Other 0  A  5 % 
4810.13.99A  Only printed, whether or not embossed or perforated  10 G  5 % 
4810.13.99B  Only in rolls of a width not exceeding 150 mm  10  E  5 % 
4810.14  In sheets with one side not exceeding 435 mm and the 
other side not exceeding 297 mm in the unfolded state  
Of a weight not exceeding 150 g/m  2 :EN 15.12.2012 Official Journal of the European Union 1519
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4810.14.11  Not printed (5-10)  —  A  FREE  
4810.14.19  Other 10 E  10 % 
4810.14.19A  Only metallised paper weighing 150 g/m2 or less, 
printed, whether or not embossed or perforated  10 G  10 % 
4810.14.19B  Only metallised paper weighing 150 g/m2 or less, other 
than printed, whether or not embossed or perforated  5 E  10 % 
4810.14.19C  Only " endless " paper  15  E  10 % 
4810.14.19D  Only weighing 150 g/m  2 or less, printed, whether or 
not embossed or perforated, other than metallised 
paper  0 A  10 % 
Other: 
4810.14.91  Not printed (5-10)  —  A  FREE  
4810.14.99  Other 10 E  5 % 
4810.14.99A  Only " endless " paper  15  E  5 % 
4810.14.99B  Only weighing 150 g/m  2 or less, printed, whether or 
not embossed or perforated, other than metallised 
paper  0 A  5 % 
4810.19  Other: 
4810.19.10  Weighing not more than 150 g/m  2 (5-10)  10  E  10 % 
4810.19.10A  Only graph paper for recording apparatus  0  A  10 % 
4810.19.10B  Only metallised paper, other than that weighing 
150 g/m  2 or less, not printed  5 E  10 % 
4810.19.10C  Only in strips of a width exceeding 150 mm, other 
than metallised paper  0 A  10 % 
4810.19.10D  Only metallised paper weighing 150 g/m  2 or less, 
printed, not perforated  0 A  10 % 
4810.19.10E  Only in sheets with one side not exceeding 435 mm 
and the other side not exceeding 297 mm in the 
unfolded state, other than metallised paper  0 A  10 % 
4810.19.90  Other (5-10)  10  E  5 % 
4810.19.90A  Only graph paper for recording apparatus  0  A  5 % 
4810.19.90B  Only metallised paper, not printed  5  E  5 % 
4810.19.10C  Only in strips of a width exceeding 150 mm, other 
than metallised paper  0 A  5 % 
4810.19.10D  Only in sheets with one sideexceeding 435 mm and the 
other side exceeding 297 mm unfolded, other than 
metallised paper  0 A  5 %EN 1520 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
Paper and paperboard of a kind used for writing, 
printing or other graphic purposes, of which more 
than 10 % by weight of the total fibre content 
consists of fibres obtained by a mechanical or chemi- 
mechanical process  
4810.22  Lightweight coated paper (L.W.C.)  
4810.22.10  Unprinted, in rolls or square or rectangular sheets with 
one side of at least 50,8 cm and the other side at least 
76,2 cm in the unfolded state (no less than 20" × 30") 
(5-10)  — A  FREE  
4810.22.90  Other 10 E  15 % 
4810.22.90A  Only graph paper for recording apparatus  0  A  15 % 
4810.22.90B  Only in strips or rolls of a width exceeding 150 mm or 
in sheets with one side exceeding 360 mm and the 
other side exceeding 150 mm in the unfolded state, 
unprinted  0 A  15 % 
4810.29  Other: 
4810.29.10  Unprinted, in rolls or square or rectangular sheets with 
one side of at least 50,8 cm and the other side at least 
76,2 cm in the unfolded state (no less than 20" × 30") 
(5-10)  — A  FREE  
4810.29.90  Other 10 E  15 % 
4810.29.90A  Only " endless " paper  15  E  15 % 
4810.29.90B  Only metallised paper, not printed  15  E  15 % 
4810.29.90C  Only in strips or rolls of a width exceeding 150 mm or 
in sheets with one side exceeding 360 mm and the 
other side exceeding 150 mm in the unfolded state, 
other than metallised  0 A  15 % 
4810.29.90D  Only graph paper for recording apparatus  0  A  15 % 
Kraft paper and paperboard, other than that of a kind 
used for writing, printing or other graphic purposes:  
4810.31  Bleached uniformly throughout the mass and of which 
more than 95 % by weight of the total fibre content 
consists of wood fibres obtained by a chemical process, 
and weighing 150 g/m  2 or less  
4810.31.10  Unprinted, in rolls or square or rectangular sheets with 
one side of at least 50,8 cm and the other side at least 
76,2 cm in the unfolded state (no less than 20" × 30") 
(5-10)  — A  FREE  
4810.31.90  Other 10 E  15 % 
4810.31.90A  Only in strips or rolls of a width exceeding 150 mm or 
in sheets with one side exceeding 360 mm and the 
other side exceeding 150 mm, unfolded  0 A  15 %EN 15.12.2012 Official Journal of the European Union 1521
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4810.31.90B  Only graph paper for recording apparatus  0  A  15 % 
4810.32  Bleached uniformly throughout the mass and of which 
more than 95 % by weight of the total fibre content 
consists of wood fibres obtained by a chemical process, 
and weighing more than 150 g/m  2 : 
4810.32.10  Unprinted, in rolls or square or rectangular sheets with 
one side of at least 50,8 cm and the other side at least 
76,2 cm in the unfolded state (no less than 20" × 30") 
(5-10)  — A  FREE  
4810.32.90  Other 10 E  15 % 
4810.32.90A  Only in strips or rolls of a width exceeding 150 mm or 
in sheets with one side exceeding 360 mm and the 
other side exceeding 150 mm, unfolded  0 A  15 % 
4810.32.90B  Only graph paper for recording apparatus  0  A  15 % 
4810.39  Other: 
4810.39.10  Unprinted, in rolls or square or rectangular sheets with 
one side of at least 50,8 cm and the other side at least 
76,2 cm in the unfolded state (no less than 20" × 30") 
(5-10)  — A  FREE  
4810.39.90  Other —  A  FREE  
Other paper and paperboard: 
4810.92  Multi-ply:  
4810.92.10  Unprinted, in rolls or square or rectangular sheets with 
one side of at least 50,8 cm and the other side at least 
76,2 cm in the unfolded state (no less than 20" × 30") 
(5-10)  — A  FREE  
4810.92.90  Other 10 E  15 % 
4810.92.90A  Only in strips or rolls of a width exceeding 150 mm or 
in sheets with one side exceeding 360 mm and the 
other side exceeding 150 mm, unfolded  0 A  15 % 
4810.92.90B  Only graph paper for recording apparatus  0  A  15 % 
4810.99  Other: 
4810.99.10  Unprinted, in rolls or square or rectangular sheets with 
one side of at least 50,8 cm and the other side at least 
76,2 cm in the unfolded state (no less than 20" × 30")  — A  FREE  
4810.99.90  Other 10 E  15 % 
4810.99.90A  Only metallised paper in strips or rolls of a width 
exceeding 150 mm or in sheets with one side 
exceeding 360 mm and the other side exceeding 
150 mm in the unfolded state  0 A  15 % 
4810.99.90B  Only graph paper for recording apparatus  0  A  15 %EN 1522 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
48.11  PAPER, PAPERBOARD, CELLULOSE WADDING AND 
WEBS OF CELLULOSE FIBRES, COATED, IMPREG ­
NATED, COVERED, SURFACE-COLOURED, 
SURFACE-DECORATED OR PRINTED, IN SQUARED 
AND RECTANGLED ROLLS OR SHEETS, OTHER 
THAN GOODS OF THE KIND DESCRIBED IN 
HEADING NO. 48.03, 48.09 OR 48.10.  
4811.1  Tarred, bituminised or asphalted paper and paperboard:  
4811.10.10  Unprinted, in rolls or square or rectangular sheets with 
one side of at least 50,8 cm and the other side at least 
76,2 cm in the unfolded state (no less than 20" × 30") 
(5-10)  — A  FREE  
4811.10.30  Floor coverings on a base of paper or of paperboard, 
whether or not cut to size  10 E  15 % 
4811.10.90  Other 10 E  10 % 
4811.10.90A  Only in strips or rolls of a width exceeding 150 mm or 
in sheets with one side exceeding 360 mm and the 
other side exceeding 150 mm in the unfolded state  0 A  10 % 
Gummed or adhesive paper and paperboard:  
4811.41  Self-adhesive:  
4811.41.10  Unprinted, in rolls or square or rectangular sheets with 
one side of at least 50,8 cm and the other side at least 
76,2 cm in the unfolded state (no less than 20" × 30") 
(5-10)  — A  FREE  
4811.41.90  Other 10 E  10 % 
4811.41.90A  Only in strips or rolls of a width exceeding 150 mm or 
in sheets with one side exceeding 360 mm and the 
other side exceeding 150 mm in the unfolded state  0 A  10 % 
4811.49  Other: 
4811.49.10  Unprinted, in rolls or square or rectangular sheets with 
one side of at least 50,8 cm and the other side at least 
76,2 cm in the unfolded state (no less than 20" × 30") 
(5-10)  — A  FREE  
4811.49.90  Other 10 E  10 % 
4811.49.90A  Only in strips or rolls of a width exceeding 150 mm or 
in sheets with one side exceeding 360 mm and the 
other side exceeding 150 mm in the unfolded state  5 E  10 % 
Paper and paperboard coated, impregnated or covered 
with plastics (excluding adhesives):  
4811.51  Bleached, weighing more than 150 g/m  2 : 
4811.51.10  Unprinted, in rolls or square or rectangular sheets with 
one side of at least 50,8 cm and the other side at least 
76,2 cm in the unfolded state (no less than 20" × 30") 
(5-10)  — A  FREEEN 15.12.2012 Official Journal of the European Union 1523
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4811.51.30  Other, for the manufacture of beverage containers, 
printed, covered on both sides with a thin transparent 
plastic layer, whether or not lined with a metal layer 
(on the side that will constitute the bottom of the 
container), folded or marked previously to facilitate 
cutting when manufacturing the individual containers  — A  FREE  
4811.51.40  Floor coverings on a base of paper or of paperboard, 
whether or not cut to size  10 E  15 % 
4811.51.90  Other 10 G  10 % 
4811.51.90A  Only in strips or rolls of a width exceeding 150 mm or 
in sheets with one side exceeding 360 mm and the 
other side exceeding 150 mm in the unfolded state  0 A  10 % 
4811.51.90B  Only multi-ply, whether or not interleaved with 
aluminium foil, in strips or rolls of a width exceeding 
150 mm or in sheets with one side exceeding 360 mm 
and the other side exceeding 150 mm, unfolded  10 E  10 % 
4811.59  Other: 
4811.59.10  Unprinted, in rolls or square or rectangular sheets with 
one side of at least 50,8 cm and the other side at least 
76,2 cm in the unfolded state (no less than 20" × 30") 
(5-10)  — A  FREE  
4811.59.30  Other, for the manufacture of beverage containers, 
printed, covered on both sides with a thin transparent 
plastic layer, whether or not lined with a metal layer 
(on the side that will constitute the bottom of the 
container), folded or marked previously to facilitate 
cutting when manufacturing the individual containers  — A  FREE  
4811.59.40  Floor coverings on a base of paper or of paperboard, 
whether or not cut to size.  10 E  15 % 
4811.59.90  Other 10 E  5 % 
4811.59.90A  Only coated, covered or impregnated with polyethylene, 
poly(vinylidene chloride) (PVDC) or copolymers thereof, 
other than in strips or rolls of a width exceeding 
150 mm or in sheets with one side exceeding 
360 mm and the other side exceeding 150 mm in the 
unfolded state  10 G  5 % 
4811.59.90B  Only coated, covered or impregnated with polyethylene, 
poly(vinylidene chloride) (PVDC) or copolymers thereof, 
in strips or rolls of a width exceeding 150 mm or in 
sheets with one side exceeding 360 mm and the other 
side exceeding 150 mm in the unfolded state  5 E  5 % 
4811.59.90C  Only in strips or rolls of a width exceeding 150 mm or 
in sheets with one side exceeding 360 mm and the 
other side exceeding 150 mm in the unfolded state  0 A  5 % 
4811.60  Paper and paperboard, coated, impregnated or covered 
with wax, paraffin wax, stearin, oil or glycerol:  
4811.60.10  Unprinted, in rolls or square or rectangular sheets with 
one side of at least 50,8 cm and the other side at least 
76,2 cm in the unfolded state (5-10)  10 G  FREEEN 1524 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4811.60.90  Other (5-10)  10  G  15 % 
4811.60.90A  Only floor coverings on a base of paper or of paper ­
board, whether or not cut to size  10 E  15 % 
4811.90  Other paper, paperboard, cellulose wadding and webs 
of cellulose fibres  
Impregnated, coated or covered  
4811.90.11  Unprinted, in rolls or square or rectangular sheets with 
one side of at least 50,8 cm and the other side at least 
76,2 cm in the unfolded state (no less than 20" × 30") 
(5-10)  10 E  FREE  
4811.90.19  Other 10 E  15 % 
Other impregnated:  
4811.90.21  Unprinted, in rolls or square or rectangular sheets with 
one side of at least 50,8 cm and the other side at least 
76,2 cm in the unfolded state (no less than 20" × 30") 
(5-10)  — A  FREE  
4811.90.23  Other unprinted (5-10)  10  E  5 % 
4811.90.23A  Only greaseproof papers, printed  10  G  5 % 
4811.90.29  Other 10 E  10 % 
4811.90.29A  Only greaseproof papers, printed  10  G  10 % 
Other, printed:  
4811.90.41  Writing paper (1-10)  10  E  10 % 
4811.90.42  Drawing paper  10  E  15 % 
4811.90.43  Packing or wrapping paper, without advertisements  10  E  5 % 
4811.90.44  Packing or wrapping paper, with advertisements  10  E  15 % 
4811.90.49  Other 10 E  5 % 
Other: 
4811.90.91  Unprinted, in rolls or square or rectangular sheets with 
one side of at least 50,8 cm and the other side at least 
76,2 cm in the unfolded state (no less than 20" × 30") 
(5-10)  — A  FREE  
4811.90.93  Floor coverings on a base of paper or of paperboard, 
whether or not cut to size.  10 E  15 % 
4811.90.99  Other 10 E  5 % 
4811.90.99A  Only " endless " paper  15  E  5 %EN 15.12.2012 Official Journal of the European Union 1525
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4811.90.99B  Only in strips or rolls of a width exceeding 150 mm or 
in sheets with one side exceeding 360 mm and the 
other side exceeding 150 mm, unfolded  0 A  5 % 
4812.00.00  FILTER BLOCKS, SLABS AND PLATES, OF PAPER 
PULP. 0 A  FREE  
48.13  CIGARETTE PAPER, WHETHER OR NOT CUT TO 
SIZE OR IN THE FORM OF BOOKLETS OR TUBES.  
4813.10.00  In the form of booklets or tubes  0  A  FREE  
4813.20.00  In rolls of a width not exceeding 5 cm  0  A  FREE  
4813.90  Other: 
4813.90.10  In strips or rolls of a width exceeding 15 cm, or in 
sheets with one side exceeding 15 cm and the other 
side exceeding 36 cm, unfolded (5-10)  0 A  15 % 
4813.90.20  Cut in shapes other than square or rectangular or in 
strips or rolls of a width not exceeding 15 cm provided 
that with does not correspond to that required for the 
mechanical production of cigarettes  0 A  15 % 
4813.90.90  Other 0  A  FREE  
48.14  WALLPAPER AND SIMILAR WALLCOVERINGS; 
WINDOW TRANSPARENCIES OF PAPER.  
4814.10.00  Ingrain paper  10  E  15 % 
4814.20.00  Wallpaper and similar wall covering, consisting of 
paper coated or covered, on the face side, with a 
grained, embossed, coloured, design-printed or 
otherwise decorated layer of plastics (1-10)  10 E  10 % 
4814.90.00  Other 10 E  15 % 
48.16  CARBON PAPER, SELF-COPY PAPER AND OTHER 
COPYING OR TRANSFER PAPERS (OTHER THAN 
THOSE OF HEADING. 48.09), DUPLICATOR 
STENCILS AND OFFSET PLATES, OF PAPER, 
WHETHER OR NOT PUT UP IN BOXES.  
4816.20  Self-copy paper 
4816.20.10  In rolls of a width of 21 cm or more, but not more 
than 36 cm and a diameter in excess of 100 cm, 
unprinted (1-09)  0 A  FREE  
4816.20.90  Other (1-09)  0  A  15 % 
4816.90  Other: 
4816.90.10  Duplicator stencils  —  A  FREE  
4816.90.90  Other 0  A  15 % 
4816.90.90A  Only carbon (carbonic) or similar copying papers  10  E  15 %EN 1526 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
48.17  LETTER CARDS, PLAIN POSTCARDS AND 
CORRESPONDENCE CARDS OF PAPER OR PAPER ­
BOARD; BOXES, POUCHES, WALLETS AND 
WRITING COMPENDIUMS, OF PAPER OR PAPER ­
BOARD, CONTAINING AN ASSORTMENT OF PAPER 
STATIONERY.  
4817.10.00  Envelopes (5-10)  15 E  15 % 
4817.20.00  Letter cards, plain postcards and correspondence cards 
(5-10)  15 E  15 % 
4817.30.00  Boxes, bags, and similar presentations, containing an 
assortment of stationery for correspondence (5-10)  15 G  15 % 
48.18  TOILET PAPER AND SIMILAR PAPER, CELLULOSE 
WADDING OR WEBS OF CELLULOSE FIBRES, OF A 
KIND USED FOR HOUSEHOLD OR SANITARY 
PURPOSES, IN ROLLS OF A WIDTH NOT 
EXCEEDING 36 CM, OR CUT TO SIZE OR SHAPE; 
CLEANSING TISSUES, BAD SHEETS AND SIMILAR 
HOUSEHOLD, SANITARY OR HOSPITAL ARTICLES, 
ARTICLES OF APPAREL AND CLOTHING ACCES ­
SORIES, OF PAPER PULP, PAPER CELLULOSE 
WADDING OR WEBS OF CELLULOSE FIBRES.  
4818.10.00  Toilet paper (4-09)  15  E  10 % 
4818.20  Handkerchiefs, cleansing or facial tissues and towels:  
4818.20.10  Handkerchiefs and cleansing or facial tissues  15  E  15 % 
4818.20.20  Towel paper (4-09)  15  E  10 % 
4818.30  Tablecloths and serviettes:  
4818.30.10  Serviettes (1-10)  15  E  10 % 
4818.30.20  Tablecloths 15  E  15 % 
4818.30.30  Sets of tablecloths and serviettes  15  E  15 % 
4818.40  Sanitary towels and tampons, napkins and napkin liners 
for babies and similar sanitary articles:  
4818.40.10  Napkins, whether or not for adults (Article 80, Law 8- 
2010)  0 A  5 % 
4818.40.20  Sanitary towels (sanitary napkins)  15  E  15 % 
4818.40.30  Tampons 15  E  15 % 
4818.40.40  Sterilised articles for clinics and hospitals  15  E  5 % 
4818.40.90  Other 15 E  15 % 
4818.50  Articles of apparel and clothing accessories  
4818.50.10  Sterilised articles for clinics and hospitals  15  E  5 %EN 15.12.2012 Official Journal of the European Union 1527
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4818.50.20  Bibs, neck and wrist protectors  15  E  FREE  
4818.50.90  Other 15 E  15 % 
4818.90  Other: 
4818.90.10  Sterilised paper articles for clinics and hospitals  0  A  5 % 
4818.90.90  Other 15 E  15 % 
48.19  CARTONS, BOXES, CASES, BAGS AND OTHER 
PACKING CONTAINERS, OF PAPER, PAPERBOARD, 
CELLULOSE WADDING OR WEBS OF CELLULOSE 
FIBRES. BOX FILES, LETTER TRAYS, AND SIMILAR 
ARTICLES, OF PAPER OR PAPERBOARD, OF A 
KIND USED IN OFFICES, SHOPS OR THE LIKE.  
4819.10.00  Boxes of corrugated paper or paperboard (1-10)  15  H  10 % 
4819.20  Folding cartons, boxes and cases, of non-corrugated 
paper or paperboard  
4819.20.10  Cartons for assembly as beverage containers  —  A  FREE  
4819.20.20  Folding boxes  15 G  15 % 
4819.20.90  Other 15 G  15 % 
4819.20.90A  Cartons, boxes and cases, of multi-ply paperboard inter ­
leaved with plastic or aluminium foil (Tetra Brik-type)  0 A  15 % 
4819.30.00  For cement and the like  10  G  15 % 
4819.30.11A  Only multi-ply, of kraft paper, interleaved with plastics 
or aluminium  0 A  15 % 
4819.30.12  For ground coffee or sugar  10  G  15 % 
4819.30.12A  Only multi-ply, of kraft paper, interleaved with plastics 
or aluminium  0 A  15 % 
4819.30.19  Other 10 G  15 % 
4819.30.19A  Only multi-ply, of kraft paper, interleaved with plastics 
or aluminium  0 A  15 % 
4819.30.20  Vacuum cleaner bags  10  G  15 % 
4819.30.90  Other 10 G  15 % 
4819.40  Other sacks and bags; cones  
4819.40.11  For cement and the like  10  G  15 % 
4819.40.12  For ground coffee or sugar  10  G  15 % 
4819.40.19  Other 10 G  15 % 
4819.40.20  Vacuum cleaner bags  10  G  15 %EN 1528 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4819.40.90  Other (1-10)  10  G  10 % 
4819.50  Other packing containers, including record sleeves  
4819.50.10  Paper covers for clothing  10  G  15 % 
4819.50.20  Packaging for eggs  10  G  15 % 
4819.50.30  For ice cream, with a capacity of one gallon or more  10  G  FREE  
4819.50.40  Other folding containers:  10  G  15 % 
4819.50.90  Other 10 G  15 % 
4819.60.00  Box files, letter trays, storage boxes and similar articles, 
of a kind used in offices, shops or the like  10 G  15 % 
48.20  REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, 
ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, 
MEMORANDUM PADS, DIARIES AND SIMILAR 
ARTICLES, EXERCISE BOOKS, BLOTTING-PADS, 
BINDERS (LOOSE-LEAF OR OTHER), FILE COVERS, 
MANIFOLD BUSINESS FORMS, INTERLEAVED 
CARBON SETS AND OTHER ARTICLES OF 
STATIONERY, OF PAPER OR PAPERBOARD; 
ALBUMS FOR SAMPLES OR FOR COLLECTIONS 
AND BOOK COVERS, OF PAPER OR PAPERBOARD. 
ALBUMS FOR SAMPLES OR FOR COLLECTIONS AND 
BOOK COVERS, OF PAPER OR PAPERBOARD.  
4820.10  Registers, account books, notebooks, order books, 
receipt books, letter pads, memorandum pads, diaries 
and similar articles  
4820.10.10  Registers  15  G  15 % 
4820.10.20  Account books  15  G  15 % 
4820.10.31  Continuous  15  G  15 % 
4820.10.39  Other 15 G  15 % 
4820.10.41  Blank  15  G  15 % 
4820.10.49  Other 15 G  15 % 
4820.10.50  Diaries (1-10)  15 G  10 % 
4820.10.90  Other 15 G  15 % 
4820.20  Exercise books:  
4820.20.10  School exercise books (broad lined, double-lined, for 
writing, squared, for music and for drawing) (1-10)  15 G  10 % 
4820.20.90  Other, including notebooks (1-10)  15  G  10 % 
4820.30  Binders (other than book covers), folders and file covers  
4820.30.10  Accordion files  15  G  15 %EN 15.12.2012 Official Journal of the European Union 1529
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4820.30.20  Ring binders (portfolios) (1-10)  15  G  10 % 
Other files or folders:  
4820.30.31  Of the hanging type  15  G  15 % 
4820.30.32  Presentation types, other than manila  15  G  15 % 
4820.30.39  Other (1-10)  15  G  10 % 
4820.30.40  Document covers, other than book covers (1-10)  15  G  10 % 
4820.30.90  Other 15 G  15 % 
4820.40.00  Manifold business forms and interleaved carbon sets  15  G  15 % 
4820.50.00  Albums for samples or for collections  15  E  5 % 
4820.90  Other: 
Hard covers for books:  
4820.90.11  For account books  15 E  15 % 
4820.90.19  Other 15 E  10 % 
4820.90.90  Other 15 E  15 % 
48.21  PAPER OR PAPERBOARD LABELS OF ALL KINDS, 
WHETHER OR NOT PRINTED. 
4821.10  Printed:  
4821.10.10  Labels for exercise books  15  H  15 % 
4821.10.20  Twin check labels for photographic development  15  H  FREE  
4821.10.30  Other, of types manufactured in the country  15  H  15 % 
4821.10.90  Other 15 H  10 % 
4821.90  Other: 
4821.90.10  Of types manufactured in the country  15  G  15 % 
4821.90.90  Other 15 G  10 % 
48.22  BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS 
OF PAPER PULP, PAPER OR PAPERBOARD 
(WHETHER OR NOT PERFORATED OR HARDENED).  
4822.10.00  Of a kind used for winding textile yarn  0  A  FREE  
4822.90  Other: 
4822.90.10  For the textile industry  0  A  FREE  
4822.90.90  Other 0  A  15 %EN 1530 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
48.23  OTHER PAPER, PAPERBOARD, CELLULOSE 
WADDING AND WEBS OF CELLULOSE FIBRES, CUT 
TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER 
PULP, PAPER, PAPERBOARD, CELLULOSE WADDING 
OR WEBS OF CELLULOSE FIBRES.  
4823.20.00  Filter paper and paperboard (2-09)  0  A  10 % 
4823.40  Rolls, sheets and dials, printed for self-recording appar ­
atus:  
4823.40.10  For horse racing docket vending machines  0  A  5 % 
4823.40.90  Other 0  A  FREE  
Trays, dishes, plates, cups and the like, of paper or 
paperboard 
4823.61.00  Of bamboo 15  E  15 % 
4823.69  Other: 
4823.69.10  Waxed paper cups, other than those of 3 to 24 ounces  15 G  10 % 
4823.69.20  Straws  15  G  15 % 
4823.69.90  Other 15 G  15 % 
4823.70  Moulded or pressed articles of paper pulp:  
4823.70.10  Moulded paper pulp containers for carrying or packing 
eggs  10 E  5 % 
4823.70.10A  Only moulded sheets for packing and transporting eggs  5  E  5 % 
4823.70.20  Moulds for printing  10  E  10 % 
4823.70.90  Other 10 E  15 % 
4823.70.90A  Only moulded sheets for packing and transporting eggs  5  E  15 % 
4823.90  Other: 
4823.90.10  Paper and paper board, simply cut for wrapping  10  E  15 % 
4823.90.20  Drying paper and paperboard  10  E  10 % 
4823.90.30  Clothes patterns  10  E  10 % 
4823.90.40  Washers and gaskets (packing)  10  E  FREE  
Tubular casings:  
4823.90.51  For sausages  0  A  FREE  
4823.90.59  Other 0  A  FREE  
4823.90.60  Paperboard insoles  10  E  FREEEN 15.12.2012 Official Journal of the European Union 1531
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4823.90.70  Letters of paper or paperboard  10  E  15 % 
4823.90.80  Packaging lids  10  E  10 % 
Other: 
4823.90.91  Fans  10  E  10 % 
4823.90.92  Moulds for printing  10  E  10 % 
4823.90.93  Unperforated card, whether or not in strips, for punch 
card machines  10 E  15 % 
4823.90.94  Printed silicone paper in rolls of a width of 2 cm  10  E  FREE  
4823.90.95  Other paper and paperboard, of a kind used for writing, 
printing or other graphic purposes  10 E  15 % 
4823.90.96  Paper and paperboard, of a kind used for writing, 
printing or other graphic purposes  10 E  15 % 
4823.90.97  Floor coverings on a base of paper or of paperboard, 
whether or not cut to size  10 E  15 % 
4823.90.98  Gummed or adhesive paper, in strips or rolls  10  E  15 % 
4823.90.99  Other 10 E  10 % 
4823.90.99A  Only multicellular natural kraft paper (with hexagonal 
cells), whether or not impregnated  0 A  10 % 
4823.90.99B  Only electrical insulation paper  0  A  10 % 
4823.90.99C  Only " sticks " of rolled paper for confectionary  0  A  10 % 
49.01  PRINTED BOOKS, BROCHURES, LEAFLETS AND 
SIMILAR PRINTED MATTER, WHETHER OR NOT IN 
SINGLE SHEETS.  
4901.10  In single sheets, whether or not folded  
4901.10.10  Pornographic material  0  A  FREE  
4901.10.90  Other 0  A  FREE  
4901.91.00  Dictionaries and encyclopaedias, whether or not in 
serial instalments thereof  0 A  FREE  
4901.99  Other: 
4901.99.10  Pornographic material  0  A  FREE  
4901.99.90  Other 0  A  FREE  
49.02  NEWSPAPERS, JOURNALS AND PERIODICALS, 
WHETHER OR NOT ILLUSTRATED OR CONTAINING 
ADVERTISING MATERIAL.  
4902.10  Appearing at least four times a weekEN 1532 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4902.10.10  Classed as educational by the Ministry of Education  0  A  FREE  
4902.10.91  Pornographic material  0  A  FREE  
4902.10.99  Other 0  A  FREE  
4902.90  Other: 
4902.90.10  Daily and weekly newspapers, other than pornographic 
material  0 A  FREE  
4902.90.21  Classed as educational by the Ministry of Education  0  A  FREE  
4902.90.22  Pornographic material  0  A  FREE  
4902.90.29  Other 0  A  FREE  
49.03  CHILDREN'S PICTURE, DRAWING OR COLOURING 
BOOKS.  
4903.00.10  Drawing or colouring books  5  E  FREE  
4903.00.90  Other 5  E  FREE  
4904.00.00  MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER 
OR NOT BOUND OR ILLUSTRATED.  5 E  FREE  
49.05  MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS 
OF ALL KINDS INCLUDING ATLASES, WALL MAPS, 
TOPOGRAPHICAL PLANS AND GLOBES, PRINTED.  
4905.10.00  Globes  0  A  FREE  
4905.91.00  In book form  0  A  FREE  
4905.99.00  Other 0  A  FREE  
4906.00.00  PLANS AND DRAWINGS FOR ARCHITECTURAL, 
ENGINEERING, INDUSTRIAL, COMMERCIAL, TOPO ­
GRAPHICAL OR SIMILAR PURPOSES, BEING 
ORIGINALS DRAWN BY HAND; HAND-WRITTEN 
TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON 
SENSITIZED PAPER AND CARBON COPIES OF THE 
FOREGOING.  5 E  FREE  
49.07  UNUSED POSTAGE, REVENUE OR SIMILAR STAMPS 
OF CURRENT OR NEW ISSUE IN THE COUNTRY IN 
WHICH THEY HAVE, OR WILL HAVE, A 
RECOGNISED FACE VALUE; STAMP-IMPRESSED 
PAPER BANKNOTES; CHEQUE FORMS; STOCK, 
SHARE OR BOND CERTIFICATES AND SIMILAR 
DOCUMENTS OF TITLE.  
4907.00.11  Postage stamps  0  A  10 % 
4907.00.19  Other 0  A  10 % 
4907.00.20  Envelopes, letter cards and other writing materials 
stamped by franking devices  15 E  10 %EN 15.12.2012 Official Journal of the European Union 1533
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4907.00.30  Cheques, cheque books, whether or not stamped, check 
books other than travellers' cheques  15 E  15 % 
4907.00.41  Legal tender or issued  —  A  FREE  
4907.00.49  Other 15 E  10 % 
4907.00.49A  Only banknotes  0  A  10 % 
4907.00.51  Official lottery tickets, unissued  15  E  15 % 
4907.00.52  Official lottery tickets, in circulation  15  E  15 % 
4907.00.59  Other 15 E  10 % 
4907.00.61  Uncompleted, unissued or not legal tender  15  E  15 % 
4907.00.69  Other (securities issued or legal tender)  15  E  FREE  
4907.00.71  Air bills of lading  15  E  15 % 
4907.00.79  Other 15 E  15 % 
4907.00.90  Other 15 E  15 % 
49.08  TRANSFERS (DECALCOMANIAS) OF ANY KIND.  
4908.10.00  Transfers (decalcomanias), vitrifiable  0  A  15 % 
4908.90.00  Other 10 E  15 % 
49.09  PRINTED OR ILLUSTRATED POSTCARDS; CARDS 
BEARING PERSONAL GREETINGS, MESSAGES OR 
ANNOUNCEMENTS, WHETHER OR NOT ILLUS ­
TRATED, WITH OR WITHOUT ENVELOPES OR TRIM­
MINGS.  
4909.00.11  With views of the Republic of Panama  15  G  10 % 
4909.00.19  Other 15 G  15 % 
4909.00.21  Intended to be completed with a written message  15  G  15 % 
4909.00.29  Other 15 G  15 % 
4909.00.30  Mass cards  15  G  15 % 
4909.00.40  Business or visiting cards  15 G  15 % 
4909.00.90  Other 15 G  15 % 
49.10  CALENDARS OF ANY KIND, PRINTED, INCLUDING 
CALENDAR BLOCKS.  
4910.00.11  With educational illustrations  15 E  FREE  
4910.00.19  Other 15 E  15 %EN 1534 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4910.00.20  Calendars printed on material other than paper or 
board, other than compound or perpetual calendars  15 E  15 % 
4910.00.30  Compound or perpetual calendars  15  E  15 % 
49.11  OTHER PRINTED MATTER, INCLUDING PRINTED 
PICTURES AND PHOTOGRAPHS.  
4911.10  Trade advertising material, commercial catalogues and 
the like:  
4911.10.11  Colour samples for paints  —  A  FREE  
4911.10.19  Other 15 G  15 % 
4911.10.19A  Only catalogues and leaflets with descriptions or illus ­
trations for machines and appliances; leaflets or sheets 
with descriptions or illustrations for the use of phar ­
maceutical or veterinary products:  0 A  15 % 
4911.10.20  Posters, flyers and other printed advertising material, for 
cinema films or video films  15 G  10 % 
4911.10.30  Other advertising material, commercial catalogues and 
the like, from foreign enterprises  — A  FREE  
4911.10.40  Tourist material, with advertising from local firms, 
distributed free of charge  15 G  FREE  
4911.10.91  Colour samples for paints  15  G  FREE  
4911.10.99  Other 15 G  15 % 
4911.10.99A  Only catalogues and leaflets with descriptions or illus ­
trations for machines and appliances; leaflets or sheets 
with descriptions or illustrations for the use of phar ­
maceutical or veterinary products:  0 A  15 % 
4911.91  Pictures, designs and photographs:  
4911.91.11  Posters or flyers, other than educational material  15  E  15 % 
4911.91.12  Reproductions of famous paintings, of the kinds not 
produced in Panama  15 E  15 % 
4911.91.19  Other 15 E  15 % 
4911.91.20  Aerial photographs for maps and plans.  15  E  FREE  
4911.91.30  Other photographs  15  E  15 % 
4911.91.40  Posters, stickers or stamps for education  15  E  FREE  
4911.91.90  Other 15 E  15 % 
4911.99  Other: 
4911.99.10  Tickets and the like, used to maintain order in queues, 
whether or not in strips  15 G  15 %EN 15.12.2012 Official Journal of the European Union 1535
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
4911.99.20  Travel tickets  15  G  15 % 
4911.99.30  Paper stamps (other than for securities)  15  G  15 % 
4911.99.90  Other 15 G  15 % 
4911.99.90A  Only lottery scratch cards  0  A  15 % 
5001.00.00  SILK-WORM COCOONS SUITABLE FOR REELING. 0  A  10 % 
5002.00.00  RAW SILK (NOT THROWN).  0  A  10 % 
5003.00.00  SILK WASTE (INCLUDING COCOONS UNSUITABLE 
FOR REELING, YARN WASTE AND GARNETTED 
STOCK).  0 A  10 % 
5004.00.00  SILK YARN (OTHER THAN YARN SPUN FROM SILK 
WASTE) NOT PUT UP FOR RETAIL SALE.  5 C  10 % 
5005.00.00  YARN SPUN FROM SILK WASTE, NOT PUT UP FOR 
RETAIL SALE.  5 C  10 % 
5006.00.00  YARN SPUN FROM SILK WASTE, NOT PUT UP FOR 
RETAIL SALE; SILKWORM GUT. 5 C  FREE  
50.07  WOVEN FABRICS OF SILK OR OF SILK WASTE. 
5007.10.00  Fabrics of noil silk  10  C  FREE  
5007.20.00  Other fabrics, containing 85 % or more by weight of 
silk or of silk waste other than noil silk  10 C  FREE  
5007.90.00  Other fabrics  10  C  FREE  
51.01  WOOL, NOT CARDED OR COMBED.  
5101.11.00  Shorn wool 0  A  10 % 
5101.19.00  Other 0  A  10 % 
5101.21.00  Shorn wool 0  A  10 % 
5101.29.00  Other 0  A  10 % 
5101.30.00  Carbonised  0  A  10 % 
51.02  FINE OR COARSE ANIMAL HAIR, NOT CARDED OR 
COMBED.  
5102.11.00  Of Kashmir (cashmere) goats  0  A  10 % 
5102.19.00  Other 0  A  10 % 
5102.20.00  Coarse animal hair  0  A  10 % 
51.03  WASTE OF WOOL OR OF FINE OR COARSE ANIMAL 
HAIR, INCLUDING YARN WASTE BUT EXCLUDING 
GARNETTED STOCK.EN 1536 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5103.10.00  Noils of wool or of fine animal hair  0  A  10 % 
5103.20.00  Other waste of wool or of fine animal hair  0  A  10 % 
5103.30.00  Waste of coarse animal hair  0  A  10 % 
5104.00.00  GARNETTED STOCK OF WOOL OR OF FINE OR 
COARSE ANIMAL HAIR.  0 A  10 % 
51.05  WOOL AND FINE OR COARSE ANIMAL HAIR, 
CARDED OR COMBED (INCLUDING COMBED 
WOOL IN FRAGMENTS).  
5105.10.00  Carded wool 0  A  10 % 
5105.21.00  " Combed wool in fragments " 0  A  10 % 
5105.29.00  Other 0  A  10 % 
5105.31.00  Of Kashmir (cashmere) goats  0  A  10 % 
5105.39.00  Other 0  A  10 % 
5105.40.00  Coarse animal hair, carded or combed  0  A  10 % 
51.06  YARN OF CARDED WOOL, NOT PUT UP FOR 
RETAIL SALE.  
5106.10.00  Containing 85 % or more by weight of wool  15  C  15 % 
5106.20.00  Containing less than 85 % by weight of wool  15  C  15 % 
51.07  YARN OF COMBED WOOL, NOT PUT UP FOR 
RETAIL SALE.  
5107.10.00  Containing 85 % or more by weight of wool  15  C  15 % 
5107.20.00  Containing less than 85 % by weight of wool  15  C  15 % 
51.08  YARN OF FINE ANIMAL HAIR (CARDED OR 
COMBED), NOT PUT UP FOR RETAIL SALE. 
5108.10.00  Carded  15  C  15 % 
5108.20.00  Combed  15  C  15 % 
51.09  YARN OF WOOL OR OF FINE ANIMAL HAIR, PUT UP 
FOR RETAIL SALE.  
5109.10.00  Containing 85 % or more by weight of wool or of fine 
animal hair  15 C  15 % 
5109.90.00  Other 15 C  15 % 
5110.00.00  YARN OF COARSE ANIMAL HAIR OR OF 
HORSEHAIR (INCLUDING GIMPED HORSEHAIR 
YARN), WHETHER OR NOT PUT UP FOR RETAIL 
SALE.  5 C  FREEEN 15.12.2012 Official Journal of the European Union 1537
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
51.11  WOVEN FABRICS OF CARDED WOOL OR OF 
CARDED FINE ANIMAL HAIR.  
5111.11  Weighing not more than 300 g/m  2 : 
5111.11.10  Elastic fabrics and trimmings (not knitted or crocheted), 
made from textile materials assembled from rubber 
thread  10 E  FREE  
5111.11.90  Other 10 E  10 % 
5111.19  Other: 
5111.19.10  Elastic fabrics and trimmings (not knitted or crocheted), 
made from textile materials assembled from rubber 
thread  10 E  FREE  
5111.19.90  Other 10 E  10 % 
5111.20  Other, mixed mainly or solely with man-made filaments  
5111.20.10  Elastic fabrics and trimmings (not knitted or crocheted), 
made from textile materials assembled from rubber 
thread  10 E  FREE  
5111.20.90  Other 10 E  10 % 
5111.30  Other, mixed mainly or solely with man-made staple 
fibres:  
5111.30.10  Elastic fabrics and trimmings (not knitted or crocheted), 
made from textile materials assembled from rubber 
thread  10 E  FREE  
5111.30.90  Other 10 E  10 % 
5111.90  Other: 
5111.90.10  Elastic fabrics and trimmings (not knitted or crocheted), 
made from textile materials assembled from rubber 
thread  10 E  FREE  
5111.90.90  Other 10 E  10 % 
51.12  WOVEN FABRICS OF COMBED WOOL OR OF FINE 
ANIMAL HAIR.  
5112.11.00  Weighing 200 g/m  2 or less  10  E  FREE  
5112.19.00  Other 10 E  FREE  
5112.20.00  Other, mixed (mainly) or solely with man-made fila ­
ments  10 E  FREE  
5112.30.00  Other, mixed mainly or solely with man-made staple 
fibres:  10 E  FREE  
5112.90.00  Other 10 E  FREE  
5113.00.00  WOVEN FABRICS OF COARSE ANIMAL HAIR OR OF 
HORSEHAIR. 10 E  FREEEN 1538 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5201.00.00  COTTON, NOT CARDED OR COMBED.  0  A  FREE  
52.02  COTTON WASTE (INCLUDING YARN WASTE AND 
GARNETTED STOCK).  
5202.10.00  Yarn waste  0  A  FREE  
5202.91.00  Garnetted stock  0  A  FREE  
5202.99.00  Other 0  A  FREE  
5203.00.00  COTTON, CARDED OR COMBED.  0  A  FREE  
52.04  COTTON SEWING THREAD, WHETHER OR NOT PUT 
UP FOR RETAIL SALE.  
5204.11.00  Containing no less than 85 % cotton by weight  5  C  FREE  
5204.19.00  Other 5  C  FREE  
5204.20.00  Put up in forms or in packings of a kind sold by retail  5  C  FREE  
52.05  COTTON YARN (OTHER THAN SEWING THREAD), 
CONTAINING 85 % OR MORE BY WEIGHT OF 
COTTON, NOT PUT UP FOR RETAIL SALE.  
5205.11.00  Measuring 714.29 decitex or more (not exceeding 14 
metric number)  5 C  FREE  
5205.12.00  Measuring less than 714.29 decitex but not less than 
232.56 decitex (exceeding 14 metric number but not 
exceeding 43 metric number)  5 C  FREE  
5205.13.00  Measuring less than 232.56 decitex but not less than 
192.31 decitex (exceeding 43 metric number but not 
exceeding 52 metric number)  5 C  FREE  
5205.14.00  Measuring less than 192.31 decitex but not less than 
125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number)  5 C  FREE  
5205.15.00  Measuring less than 125 decitex (exceeding 80 metric 
number)  5 C  FREE  
5205.21.00  Measuring 714.29 decitex or more (not exceeding 14 
metric number)  5 C  FREE  
5205.22.00  Measuring less than 714.29 decitex but not less than 
232.56 decitex (exceeding 14 metric number but not 
exceeding 43 metric number)  5 C  FREE  
5205.23.00  Measuring less than 232.56 decitex but not less than 
192.31 decitex (exceeding 43 metric number but not 
exceeding 52 metric number)  5 C  FREE  
5205.24.00  Measuring less than 192.31 decitex but not less than 
125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number)  5 C  FREEEN 15.12.2012 Official Journal of the European Union 1539
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5205.26.00  Measuring less than 125 decitex but not less than 
106.38 decitex (exceeding 80 metric number but not 
exceeding 94 metric number)  5 C  FREE  
5205.27.00  Measuring less than 106.38 decitex but not less than 
83.33 decitex (exceeding 94 metric number but not 
exceeding 120 metric number)  5 C  FREE  
5205.28.00  Measuring less than 83.33 decitex (exceeding 120 
metric number)  5 C  FREE  
5205.31.00  Measuring per single yarn 714.29 decitex or more (not 
exceeding 14 metric number per single yarn)  5 C  FREE  
5205.32.00  Measuring per single yarn less than 714.29 decitex but 
not less than 232.56 decitex (exceeding 14 metric 
number but not exceeding 43 metric number per 
single yarn)  5 C  FREE  
5205.33.00  Measuring per single yarn less than 232.56 decitex but 
not less than 192.31 decitex (exceeding 43 metric 
number but not exceeding 52 metric number per 
single yarn)  5 C  FREE  
5205.34.00  Measuring per single yarn less than 192.31 decitex but 
not less than 125 decitex (exceeding 52 metric number 
but not exceeding 80 metric number per single yarn)  5 C  FREE  
5205.35.00  Measuring per single yarn less than 125 decitex 
(exceeding 80 metric number per single yarn)  5 C  FREE  
5205.41.00  Measuring per single yarn 714.29 decitex or more (not 
exceeding 14 metric number per single yarn)  5 C  FREE  
5205.42.00  Measuring per single yarn less than 714.29 decitex but 
not less than 232.56 decitex (exceeding 14 metric 
number but not exceeding 43 metric number per 
single yarn)  5 C  FREE  
5205.43.00  Measuring per single yarn less than 232.56 decitex but 
not less than 192.31 decitex per single yarn (exceeding 
43 metric number but not exceeding 52 metric number 
per single yarn)  5 C  FREE  
5205.44.00  Measuring per single yarn less than 192.31 decitex but 
not less than 125 decitex (exceeding 52 metric number 
but not exceeding 80 metric number per single yarn)  5 C  FREE  
5205.46.00  Measuring per single yarn less than 125 decitex but not 
less than 106.38 decitex (exceeding 80 metric number 
but not exceeding 94 metric number)  5 C  FREE  
5205.47.00  Measuring per single yarn less than 106.38 decitex but 
not less than 83.33 decitex (exceeding 94 metric 
number but not exceeding 120 metric number per 
single yarn)  5 C  FREE  
5205.48.00  Measuring per single yarn less than 83.33 decitex 
(exceeding 120 metric number per single yarn)  5 C  FREEEN 1540 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
52.06  COTTON YARN (OTHER THAN SEWING THREAD), 
CONTAINING LESS THAN 85 % BY WEIGHT OF 
COTTON, NOT PUT UP FOR RETAIL SALE.  
5206.11.00  Measuring 714.29 decitex or more (not exceeding 14 
metric number)  5 C  FREE  
5206.12.00  Measuring less than 714.29 decitex but not less than 
232.56 decitex (exceeding 14 metric number but not 
exceeding 43 metric number)  5 C  FREE  
5206.13.00  Measuring less than 232.56 decitex but not less than 
192.31 decitex (exceeding 43 metric number but not 
exceeding 52 metric number)  5 C  FREE  
5206.14.00  Measuring less than 192.31 decitex but not less than 
125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number)  5 C  FREE  
5206.15.00  Measuring less than 125 decitex (exceeding 80 metric 
number)  5 C  FREE  
5206.21.00  Measuring 714.29 decitex or more (not exceeding 14 
metric number)  5 C  FREE  
5206.22.00  Measuring less than 714.29 decitex but not less than 
232.56 decitex (exceeding 14 metric number but not 
exceeding 43 metric number)  5 C  FREE  
5206.23.00  Measuring less than 232.56 decitex but not less than 
192.31 decitex (exceeding 43 metric number but not 
exceeding 52 metric number)  5 C  FREE  
5206.24.00  Measuring less than 192.31 decitex but not less than 
125 decitex (exceeding 52 metric number but not 
exceeding 80 metric number)  5 C  FREE  
5206.25.00  Measuring less than 125 decitex (exceeding 80 metric 
number)  5 C  FREE  
5206.31.00  Measuring per single yarn 714.29 decitex or more (not 
exceeding 14 metric number per single yarn)  5 C  FREE  
5206.32.00  Measuring per single yarn less than 714.29 decitex but 
not less than 232.56 decitex (exceeding 14 metric 
number but not exceeding 43 metric number per 
single yarn)  5 C  FREE  
5206.33.00  Measuring per single yarn less than 232.56 decitex but 
not less than 192.31 decitex per single yarn (exceeding 
43 metric number but not exceeding 52 metric number 
per single yarn)  5 C  FREE  
5206.34.00  Measuring per single yarn less than 192.31 decitex but 
not less than 125 decitex (exceeding 52 metric number 
but not exceeding 80 metric number per single yarn)  5 C  FREE  
5206.35.00  Measuring per single yarn less than 125 decitex 
(exceeding 80 metric number per single yarn)  5 C  FREE  
5206.41.00  Measuring per single yarn 714.29 decitex or more (not 
exceeding 14 metric number per single yarn)  5 C  FREEEN 15.12.2012 Official Journal of the European Union 1541
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5206.42.00  Measuring per single yarn less than 714.29 decitex but 
not less than 232.56 decitex (exceeding 14 metric 
number but not exceeding 43 metric number per 
single yarn)  5 C  FREE  
5206.43.00  Measuring per single yarn less than 232.56 decitex but 
not less than 192.31 decitex per single yarn (exceeding 
43 metric number but not exceeding 52 metric number 
per single yarn)  5 C  FREE  
5206.44.00  Measuring per single yarn less than 192.31 decitex but 
not less than 125 decitex (exceeding 52 metric number 
but not exceeding 80 metric number per single yarn)  5 C  FREE  
5206.45.00  Measuring per single yarn less than 125 decitex 
(exceeding 80 metric number per single yarn)  5 C  FREE  
52.07  COTTON YARN (OTHER THAN SEWING THREAD) 
PUT UP FOR RETAIL SALE.  
5207.10.00  Containing no less than 85 % cotton by weight  5  C  FREE  
5207.90.00  Other 5  C  FREE  
52.08  WOVEN FABRICS OF COTTON, CONTAINING 85 % 
OR MORE BY WEIGHT OF COTTON, WEIGHING 
NOT MORE THAN 200 g/m  2 . 
5208.11.00  Plain weave, weighing not more than 100 g/m  2 10 E  FREE  
5208.12.00  Plain weave, weighing more than 100 g/m  2 10 E  FREE  
5208.13.00  3-thread or 4-thread twill, including cross- twill  10  E  FREE  
5208.19.00  Other fabrics  10  E  FREE  
5208.21.00  Plain weave, weighing not more than 100 g/m  2 10 E  FREE  
5208.22.00  Plain weave, weighing more than 100 g/m  2 10 E  FREE  
5208.23.00  3-thread or 4-thread twill, including cross- twill  10  E  FREE  
5208.29.00  Other fabrics  10  E  FREE  
5208.31.00  Plain weave, weighing not more than 100 g/m  2 10 E  FREE  
5208.32.00  Plain weave, weighing more than 100 g/m  2 10 E  FREE  
5208.33.00  3-thread or 4-thread twill, including cross- twill  10  E  FREE  
5208.39.00  Other fabrics  10  E  FREE  
5208.41.00  Plain weave, weighing not more than 100 g/m  2 10 E  FREE  
5208.42.00  Plain weave, weighing more than 100 g/m  2 10 E  FREE  
5208.43.00  3-thread or 4-thread twill, including cross- twill  10  E  FREE  
5208.49.00  Other fabrics  10  E  FREEEN 1542 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5208.51.00  Plain weave, weighing not more than 100 g/m  2 10 E  FREE  
5208.52.00  Plain weave, weighing more than 100 g/m  2 10 E  FREE  
5208.59.00  Other fabrics  10  E  FREE  
52.09  WOVEN FABRICS OF COTTON, CONTAINING 85 % 
OR MORE BY WEIGHT OF COTTON, WEIGHING 
MORE THAN 200 g/m  2 . 
5209.11.00  Plain-woven  10  E  FREE  
5209.12.00  3-thread or 4-thread twill, including cross- twill  —  A  FREE  
5209.19.00  Other fabrics  10  E  FREE  
5209.21.00  Plain-woven  10  E  FREE  
5209.22.00  3-thread or 4-thread twill, including cross- twill  10  E  FREE  
5209.29.00  Other fabrics  10  E  FREE  
5209.31.00  Plain-woven  10  E  FREE  
5209.32.00  3-thread or 4-thread twill, including cross- twill  —  A  FREE  
5209.39.00  Other fabrics  10  E  FREE  
5209.41.00  Plain-woven  10  E  FREE  
5209.42.00  Denim  —  A  FREE  
5209.43.00  Other fabrics of 3-thread or 4-thread twill, including 
cross twill  — A  FREE  
5209.49.00  Other fabrics  10  E  FREE  
5209.51.00  Plain-woven  10  E  FREE  
5209.52.00  3-thread or 4-thread twill, including cross- twill  10  E  FREE  
5209.59.00  Other fabrics  10  E  FREE  
52.10  WOVEN FABRICS OF COTTON, CONTAINING LESS 
THAN 85 % BY WEIGHT OF COTTON, MIXED 
MAINLY OR SOLELY WITH MAN-MADE FIBRES, 
WEIGHING NOT MORE THAN 200 g/m  2 . 
5210.11.00  Plain-woven  10  E  FREE  
5210.19.00  Other fabrics  10  E  FREE  
5210.21.00  Plain-woven  10  E  FREE  
5210.29.00  Other fabrics  10  E  FREE  
5210.31.00  Plain-woven  10  E  FREE  
5210.32.00  3-thread or 4-thread twill, including cross- twill  10  E  FREEEN 15.12.2012 Official Journal of the European Union 1543
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5210.39.00  Other fabrics  10  E  FREE  
5210.41.00  Plain-woven  10  E  FREE  
5210.49.00  Other fabrics  10  E  FREE  
5210.51.00  Plain-woven  10  E  FREE  
5210.59.00  Other fabrics  10  E  FREE  
52.11  WOVEN FABRICS OF COTTON, CONTAINING LESS 
THAN 85 % BY WEIGHT OF COTTON, MIXED 
MAINLY OR SOLELY WITH MAN-MADE FIBRES, 
WEIGHING NOT MORE THAN 200 g/m  2 . 
5211.11.00  Plain-woven  10  E  FREE  
5211.12.00  3-thread or 4-thread twill, including cross- twill  10  E  FREE  
5211.19.00  Other fabrics  10  E  FREE  
5211.20.00  Bleached 10  E  FREE  
5211.31.00  Plain-woven  10  E  FREE  
5211.32.00  3-thread or 4-thread twill, including cross- twill  10  E  FREE  
5211.39.00  Other fabrics  10  E  FREE  
5211.41.00  Plain-woven  10  E  FREE  
5211.42.00  Denim  10 E  FREE  
5211.43.00  Other fabrics of 3-thread or 4-thread twill, including 
cross twill  10 E  FREE  
5211.49.00  Other fabrics  10  E  FREE  
5211.51.00  Plain-woven  10  E  FREE  
5211.52.00  3-thread or 4-thread twill, including cross- twill  10  E  FREE  
5211.59.00  Other fabrics  10  E  FREE  
52.12  OTHER WOVEN FABRICS OF COTTON.  
5212.11.00  Unbleached  10 E  FREE  
5212.12.00  Bleached 10  E  FREE  
5212.13.00  Dyed  10  E  FREE  
5212.14.00  Of yarns of different colours  10  E  FREE  
5212.15.00  Printed  10  E  FREE  
5212.21.00  Unbleached  10 E  FREE  
5212.22.00  Bleached 10  E  FREEEN 1544 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5212.23.00  Dyed  10  E  FREE  
5212.24.00  Of yarns of different colours  10  E  FREE  
5212.25.00  Printed  10  E  FREE  
53.01  FLAX, RAW OR PROCESSED BUT NOT SPUN; FLAX 
TOW AND WASTE (INCLUDING YARN WASTE AND 
GARNETTED STOCK).  
5301.10.00  Flax, raw or retted  0  A  10 % 
5301.21.00  Broken or scutched  0  A  10 % 
5301.29.00  Other 0  A  10 % 
5301.30.00  Flax tow and waste  0  A  10 % 
53.02  TRUE HEMP ( CANNABIS SATIVA  L.), RAW OR 
PROCESSED BUT NOT SPUN; TOW AND WASTE 
OF TRUE HEMP (INCLUDING YARN WASTE AND 
GARNETTED STOCK).  
5302.10.00  True hemp, raw or retted  0  A  10 % 
5302.90.00  Other 0  A  10 % 
53.03  JUTE AND OTHER TEXTILE BAST FIBRES 
(EXCLUDING FLAX, TRUE HEMP AND RAMIE), 
RAW OR PROCESSED BUT NOT SPUN; TOW AND 
WASTE OF THESE FIBRES (INCLUDING YARN WASTE 
AND GARNETTED STOCK).  
5303.10.00  Jute and other textile bast fibres, raw or retted  0  A  10 % 
5303.90.00  Other 0  A  10 % 
53.05  COCONUT, ALBACA (MANILA HEMP), RAMIE AND 
OTHER VEGETABLE TEXTILE FIBRES, NOT 
ELSEWHERE SPECIFIED OR INCLUDED, RAW OR 
PROCESSED BUT NOT SPUN; TOW AND WASTE 
OF THESE FIBRES INCLUDING YARN WASTE AND 
GARNETTED STOCK).  
5305.00.10  Textile fibres of the genus  Agave , processed but not 
spun: tow and waste  0 A  FREE  
5305.00.90  Other 0  A  10 % 
53.06  FLAX YARN.  
5306.10.00  Single  5  C  10 % 
5306.20  Multiple (folded) or cabled  
5306.20.10  Not packaged or otherwise prepared for retail sale  5  C  10 % 
5306.20.90  Other 5  C  10 %EN 15.12.2012 Official Journal of the European Union 1545
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
53.07  YARN OF JUTE OR OTHER TEXTILE BAST FIBRES OF 
HEADING 53.03.  
5307.10.00  Single  15  C  15 % 
5307.20.00  Multiple (folded) or cabled  15  C  15 % 
53.08  YARN OF OTHER VEGETABLE TEXTILE FIBRES; 
PAPER YARN.  
5308.10.00  Coir yarn  15  C  15 % 
5308.20.00  Yarn of true hemp  5  C  10 % 
5308.90  Other: 
5308.90.11  Not put up for retail sale  5  C  10 % 
5308.90.19  Put up for retail sale  5  C  FREE  
5308.90.91  Paper yarn  15  C  15 % 
5308.90.99  Other 15 C  FREE  
53.09  WOVEN FABRICS OF FLAX. 
5309.11.00  Unbleached or bleached  10  C  FREE  
5309.19.00  Other 15 C  FREE  
5309.21.00  Unbleached or bleached  10  C  FREE  
5309.29.00  Other 10 C  FREE  
53.10  WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE 
BAST FIBRES OF HEADING 53.03.  
5310.10.00  Unbleached  10 C  FREE  
5310.90.00  Other 10 C  FREE  
53.11  YARN OF OTHER VEGETABLE TEXTILE FIBRES; 
WOVEN FABRICS OF PAPER YARN.  
5311.00.10  Elastic fabrics and trimmings (not knitted or crocheted), 
made from textile materials assembled from rubber 
thread  10 C  FREE  
5311.00.91  Of ramie  10  C  FREE  
5311.00.92  Of hemp 10  C  FREE  
5311.00.93  Of rattan; of palm; of straw  10  C  15 % 
5311.00.99  Other 10 C  FREEEN 1546 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
54.01  SEWING THREADS OF MAN-MADE FILAMENTS, 
WHETHER OR NOT PUT UP FOR RETAIL SALE.  
5401.10.00  Of synthetic filaments  5  C  FREE  
5401.20.00  Of artificial filaments  5  C  FREE  
54.02  SYNTHETIC FILAMENT YARN (OTHER THAN 
SEWING THREAD), NOT PUT UP FOR RETAIL SALE, 
INCLUDING SYNTHETIC MONOFILAMENT OF LESS 
THAN 67 DECITEX.  
5402.11.00  Of aramids  0  A  FREE  
5402.19.00  Other 0  A  FREE  
5402.20.00  High tenacity yarn of polyesters  0  A  FREE  
5402.31.00  Of nylon or other polyamides, measuring per single 
yarn not more than 50 tex  5 C  FREE  
5402.32.00  Of nylon or other polyamides, measuring per single 
yarn more than 50 tex  5 C  FREE  
5402.33.00  Of polyesters  0  A  FREE  
5402.34.00  Of polypropylene  5  E  FREE  
5402.39.00  Other 5  E  FREE  
5402.44.00  Of elastomers  —  A  FREE  
5402.45.00  Other, of nylon or other polyamides  0  A  FREE  
5402.46.00  Other, of partially oriented polyesters  0  A  15 % 
5402.47.00  Other polyesters  5  C  FREE  
5402.48.00  Other, polypropylenes 5  C  FREE  
5402.49.00  Other 5  C  FREE  
5402.51.00  Of nylon or other polyamide  5  C  FREE  
5402.52.00  Of polyesters  15  C  15 % 
5402.59.00  Other 5  C  FREE  
5402.61.00  Of nylon or other polyamide  5  C  FREE  
5402.62.00  Of polyesters  5  C  FREE  
5402.69.00  Other 5  C  FREE  
54.03  ARTIFICIAL FILAMENT YARN (OTHER THAN 
SEWING THREAD), NOT PUT UP FOR RETAIL SALE, 
INCLUDING ARTIFICIAL MONOFILAMENT OF LESS 
THAN 67 DECITEX.EN 15.12.2012 Official Journal of the European Union 1547
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5403.10.00  High tenacity yarn of viscose rayon  0  A  FREE  
5403.31.00  Of viscose rayon, untwisted or with a twist not 
exceeding 120 turns per metre  5 C  FREE  
5403.32.00  Of viscose rayon, with a twist exceeding 120 turns per 
metre  5 C  FREE  
5403.33.00  Of cellulose acetate  —  A  FREE  
5403.39.00  Other 5  C  FREE  
5403.41.00  Of viscose rayon  5  C  FREE  
5403.42.00  Of cellulose acetate  5  C  FREE  
5403.49.00  Other 5  C  FREE  
54.04  SYNTHETIC MONOFILAMENT OF 67 DECITEX OR 
MORE AND OF WHICH NO CROSS-SECTIONAL 
DIMENSION EXCEEDS 1 MM; STRIP AND THE LIKE 
(FOR EXAMPLE ARTIFICIAL STRAW), OF SYNTHETIC 
TEXTILE MATERIALS OF AN APPARENT WIDTH NOT 
EXCEEDING 5 MM.  
5404.11.00  Of elastomers  15  C  15 % 
5404.12.00  Other, of polypropylene  15  C  15 % 
5404.19.00  Other 15 C  15 % 
5404.19.00A  Only of polyamides, of a length not exceeding 6 cm 
and a diameter not exceeding 0,31 mm, for tooth ­
brushes  0 A  15 % 
5404.90.00  Other 15 C  15 % 
5405.00.00  ARTIFICIAL MONOFILAMENT OF 67 DECITEX OR 
MORE AND OF WHICH NO CROSS-SECTIONAL 
DIMENSION EXCEEDS 1 MM; STRIP AND OTHER 
FORMS (FOR EXAMPLE ARTIFICIAL STRAW), OF 
ARTIFICIAL TEXTILE MATERIALS OF AN APPARENT 
WIDTH NOT EXCEEDING 5 MM.  15 C  15 % 
5406.00.00  MAN-MADE FILAMENT YARN (OTHER THAN 
SEWING THREAD), PUT UP FOR RETAIL SALE.  5 C  FREE  
54.07  WOVEN FABRICS OF SYNTHETIC FILAMENT YARN, 
INCLUDING WOVEN FABRICS OBTAINED FROM 
MATERIALS OF HEADING 54.04.  
5407.10.00  Woven fabrics obtained from high tenacity yarn of 
nylon or other polyamides or of polyesters  0 A  FREE  
5407.20.00  Woven fabrics obtained from strip or the like  10  C  FREE  
5407.30.00  Fabrics specified in Note 9 to Section XI  10  E  FREE  
5407.41.00  Unbleached or bleached  10  E  FREE  
5407.42.00  Dyed  10  E  FREEEN 1548 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5407.43.00  Of yarns of different colours  10  E  FREE  
5407.44.00  Printed  10  E  FREE  
5407.51.00  Unbleached or bleached  10  E  FREE  
5407.52.00  Dyed  10  E  FREE  
5407.53.00  Of yarns of different colours  10  E  FREE  
5407.54.00  Printed  10  C  FREE  
5407.61.00  Containing 85 % or more by weight of non-textured 
polyester filaments  10 E  FREE  
5407.69.00  Other 10 E  FREE  
5407.71.00  Unbleached or bleached  10  E  FREE  
5407.72.00  Dyed  10  E  FREE  
5407.73.00  Of yarns of different colours  —  A  FREE  
5407.74.00  Printed  15  E  FREE  
5407.81.00  Unbleached or bleached  10  E  FREE  
5407.82.00  Dyed  10  E  FREE  
5407.83.00  Of yarns of different colours  10  C  FREE  
5407.84.00  Printed  10  E  FREE  
5407.91.00  Unbleached or bleached  10  E  FREE  
5407.92.00  Dyed  10  E  FREE  
5407.93.00  Of yarns of different colours  10  E  FREE  
5407.94.00  Printed  10  E  FREE  
54.08  WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN, 
INCLUDING WOVEN FABRICS OBTAINED FROM 
MATERIALS OF HEADING 54.05.  
5408.10.00  Woven fabrics obtained from high tenacity yarn of 
viscose rayon  0 A  FREE  
5408.21.00  Unbleached or bleached  10  E  FREE  
5408.22.00  Dyed  10  E  FREE  
5408.23.00  Of yarns of different colours  10  E  FREE  
5408.24.00  Printed  10  E  FREE  
5408.31.00  Unbleached or bleached  10  E  FREE  
5408.32.00  Dyed  10  E  FREEEN 15.12.2012 Official Journal of the European Union 1549
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5408.33.00  Of yarns of different colours  10  E  FREE  
5408.34.00  Printed  10  E  FREE  
55.01  SYNTHETIC FILAMENT TOW. 
5501.10.00  Of nylon or other polyamide  0  A  10 % 
5501.20.00  Of polyesters  0  A  10 % 
5501.30.00  Acrylic or modacrylic  0  A  10 % 
5501.40.00  Of polypropylene  0  A  10 % 
5501.90.00  Other 0  A  10 % 
5502.00.00  ARTIFICIAL FILAMENT TOW. 0  A  10 % 
55.03  ARTIFICIAL STAPLE FIBRES, NOT CARDED, COMBED 
OR OTHERWISE PROCESSED FOR SPINNING.  
5503.11.00  Of aramids  0  A  FREE  
5503.19.00  Other 0  A  FREE  
5503.20.00  Of polyesters  0  A  FREE  
5503.30.00  Acrylic or modacrylic  0  A  FREE  
5503.40.00  Of polypropylene  0  A  FREE  
5503.90.00  Other 0  A  FREE  
55.04  ARTIFICIAL STAPLE FIBRES, NOT CARDED, COMBED 
OR OTHERWISE PROCESSED FOR SPINNING.  
5504.10.00  Of viscose rayon  0  A  FREE  
5504.90.00  Other 0  A  FREE  
55.05  WASTE (INCLUDING NOILS, YARN WASTE AND 
GARNETTED STOCK) OF MAN-MADE FIBRES. 
5505.10.00  Of synthetic fibres  0  A  FREE  
5505.20.00  Of artificial fibres  0  A  FREE  
55.06  SYNTHETIC STAPLE FIBRES, CARDED, COMBED OR 
OTHERWISE PROCESSED FOR SPINNING.  
5506.10.00  Of nylon or other polyamides  0  A  10 % 
5506.20.00  Of polyesters  0  A  10 % 
5506.30.00  Acrylic or modacrylic  0  A  10 % 
5506.90.00  Other 0  A  10 % 
5507.00.00  ARTIFICIAL STAPLE FIBRES, CARDED, COMBED OR 
OTHERWISE PROCESSED FOR SPINNING.  0 A  10 %EN 1550 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
55.08  SEWING THREAD OF MAN-MADE STAPLE FIBRES, 
WHETHER OR NOT PUT UP FOR RETAIL SALE.  
5508.10  Of synthetic staple fibres:  
5508.10.10  Put up for retail sale  5  C  FREE  
5508.10.90  Other 5  C  FREE  
5508.20  Of artificial staple fibres:  
5508.20.10  Put up for retail sale  15  C  15 % 
5508.20.90  Other 15 C  15 % 
55.09  YARN (OTHER THAN SEWING THREAD) OF 
SYNTHETIC STAPLE FIBRES, NOT PUT UP FOR 
RETAIL SALE.  
5509.11.00  Single  5  C  FREE  
5509.12.00  Multiple (folded) or cabled  5  C  FREE  
5509.21.00  Single  5  C  FREE  
5509.22.00  Multiple (folded) or cabled  5  C  FREE  
5509.31.00  Single  5  C  FREE  
5509.32.00  Multiple (folded) or cabled  5  C  FREE  
5509.41.00  Single  5  C  FREE  
5509.42.00  Multiple (folded) or cabled  5  C  FREE  
5509.51.00  Mixed mainly or solely with artificial staple fibres  5  C  FREE  
5509.52.00  Mixed mainly or solely with wool or fine animal hair  5  C  FREE  
5509.53.00  Mixed mainly or solely with cotton  5  C  FREE  
5509.59.00  Other 5  C  FREE  
5509.61.00  Mixed mainly or solely with wool or fine animal hair  5  C  FREE  
5509.62.00  Mixed mainly or solely with cotton  5  C  FREE  
5509.69.00  Other 5  C  FREE  
5509.91.00  Mixed mainly or solely with wool or fine animal hair  5  C  FREE  
5509.92.00  Mixed mainly or solely with cotton  5  C  FREE  
5509.99.00  Other 5  C  FREE  
55.10  YARN (OTHER THAN SEWING THREAD) OF 
SYNTHETIC STAPLE FIBRES, NOT PUT UP FOR 
RETAIL SALE.  
5510.11.00  Single  5  C  FREEEN 15.12.2012 Official Journal of the European Union 1551
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5510.12.00  Multiple (folded) or cabled  5  C  FREE  
5510.20.00  Other yard, mixed mainly or solely with wool or fine 
animal hair  5 C  FREE  
5510.30.00  Other yarn, mixed mainly or solely with cotton  5  C  FREE  
5510.90.00  Other yarn  5  C  FREE  
55.11  YARN (OTHER THAN SEWING THREAD) OF MAN- 
MADE STAPLE FIBRES, PUT UP FOR RETAIL SALE.  
5511.10.00  Of synthetic staple fibres, containing 85 % or more by 
weight of such fibres  5 C  FREE  
5511.20.00  Of synthetic staple fibres, containing less than 85 % by 
weight of such fibres  5 C  FREE  
5511.30.00  Of artificial staple fibres  5  C  FREE  
55.12  WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, 
CONTAINING 85 % OR MORE BY WEIGHT OF 
SYNTHETIC STAPLE FIBRES.  
5512.11.00  Unbleached or bleached  10  E  FREE  
5512.19.00  Other —  A  FREE  
5512.21.00  Unbleached or bleached  10  E  FREE  
5512.29.00  Other 10 E  FREE  
5512.91.00  Unbleached or bleached  10  E  FREE  
5512.99.00  Other 10 E  FREE  
55.13  WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, 
CONTAINING LESS THAN 85 % BY WEIGHT OF 
SYNTHETIC STAPLE FIBRES, MIXED MAINLY OR 
SOLELY WITH COTTON, OF A WEIGHT NOT 
EXCEEDING 170 g/m  2 . 
5513.11.00  Of polyester staple fibres, plain weave  10  E  FREE  
5513.12.00  3-thread or 4-thread twill, including cross twill, of 
polyester staple fibres  10 E  FREE  
5513.13.00  Other woven fabrics of polyester staple fibres  10  E  FREE  
5513.19.00  Other fabrics  10  E  FREE  
5513.21.00  Of polyester staple fibres, plain weave  10  E  FREE  
5513.23.00  Other woven fabrics of polyester staple fibres  10  E  FREE  
5513.29.00  Other fabrics  10  E  FREE  
5513.31.00  Of polyester staple fibres, plain weave  10  E  FREE  
5513.39.00  Other fabrics  10  E  FREEEN 1552 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5513.41.00  Of polyester staple fibres, plain weave  10  E  FREE  
5513.49.00  Other fabrics  10  E  FREE  
55.14  WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, 
CONTAINING LESS THAN 85 % BY WEIGHT OF 
SUCH FIBRES, MIXED MAINLY OR SOLELY WITH 
COTTON, OF A WEIGHT EXCEEDING 170 g/m  2 . 
5514.11.00  Of polyester staple fibres, plain weave  10  E  FREE  
5514.12.00  3-thread or 4-thread twill, including cross twill, of 
polyester staple fibres  10 E  FREE  
5514.19.00  Other fabrics  10  E  FREE  
5514.21.00  Of polyester staple fibres, plain weave  10  E  FREE  
5514.22.00  3-thread or 4-thread twill, including cross twill, of 
polyester staple fibres  10 E  FREE  
5514.23.00  Other woven fabrics of polyester staple fibres  10  E  FREE  
5514.29.00  Other fabrics  10  E  FREE  
5514.30.00  Of yarns of different colours  —  A  FREE  
5514.41.00  Of polyester staple fibres, plain weave  10  E  FREE  
5514.42.00  3-thread or 4-thread twill, including cross twill, of 
polyester staple fibres  10 E  FREE  
5514.43.00  Other woven fabrics of polyester staple fibres  10  E  FREE  
5514.49.00  Other fabrics  10  E  FREE  
55.15  OTHER WOVEN FABRICS OF SYNTHETIC STAPLE 
FIBRES. 
5515.11.00  Mixed mainly or solely with viscose rayon staple fibres  10  E  FREE  
5515.12.00  Mixed mainly or solely with man-made filaments  10 E  FREE  
5515.13.00  Mixed mainly or solely with wool or fine animal hair  10  C  FREE  
5515.19.00  Other 10 E  FREE  
5515.21.00  Mixed mainly or solely with man-made filaments  10 E  FREE  
5515.22.00  Mixed mainly or solely with wool or fine animal hair  10  E  FREE  
5515.29.00  Other 10 E  FREE  
5515.91.00  Mixed mainly or solely with man-made filaments  10 E  FREE  
5515.99.00  Other 10 E  FREE  
55.16  WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES.  
5516.11.00  Unbleached or bleached  10  E  FREEEN 15.12.2012 Official Journal of the European Union 1553
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5516.12.00  Dyed  10  E  FREE  
5516.13.00  Of yarns of different colours  —  A  FREE  
5516.14.00  Printed  10  E  FREE  
5516.21.00  Unbleached or bleached  10  E  FREE  
5516.22.00  Dyed  10  E  FREE  
5516.23.00  Of yarns of different colours  —  A  FREE  
5516.24.00  Printed  10  E  FREE  
5516.31.00  Unbleached or bleached  10  E  FREE  
5516.32.00  Dyed  10  E  FREE  
5516.33.00  Of yarns of different colours  10  E  FREE  
5516.34.00  Printed  10  E  FREE  
5516.41.00  Unbleached or bleached  10  E  FREE  
5516.42.00  Dyed  10  E  FREE  
5516.43.00  Of yarns of different colours  —  A  FREE  
5516.44.00  Printed  10  E  FREE  
5516.91.00  Unbleached or bleached  10  E  FREE  
5516.92.00  Dyed  10  E  FREE  
5516.93.00  Of yarns of different colours  10  E  FREE  
5516.94.00  Printed  10  E  FREE  
56.01  WADDING OF TEXTILE MATERIALS AND ARTICLES 
THEREOF; TEXTILE FIBRES, NOT EXCEEDING 5 MM 
IN LENGTH (FLOCK), TEXTILE DUST AND MILL NEPS.  
5601.10  Sanitary towels and tampons, napkins and napkin liners 
for babies and similar sanitary articles, of wadding:  
5601.10.10  Sanitary towels (sanitary napkins)  15  C  15 % 
5601.10.20  Tampons 15  C  15 % 
5601.10.90  Other 15 C  15 % 
5601.10.90A  Only napkins for adults  0  A  15 % 
5601.21  Of cotton: 
5601.21.10  Cotton wadding  —  A  FREE  
5601.21.90  Other  —  A  FREE  
5601.22  Of man-made fibres:EN 1554 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5601.22.11  Of cellulose acetate  —  A  FREE  
5601.22.19  Other —  A  FREE  
5601.22.91  Filters of cellulose acetate  15  C  FREE  
5601.22.99  Other 15 C  15 % 
5601.29.00  Other 15 C  15 % 
5601.30  Textile flock and dust and mill neps:  
5601.30.10  Textile flock  15  C  15 % 
5601.30.20  Neps (fibre balls) and dust  15  C  15 % 
56.02  FELT, WHETHER OR NOT IMPREGNATED, COATED, 
COVERED OR LAMINATED. 
5602.10.00  Needleloom felt and stitch-bonded fibre fabrics  15  C  15 % 
5602.21.00  Of wool or fine animal hair  15  C  15 % 
5602.29.00  Of other textile materials  5  C  FREE  
5602.90  Other: 
5602.90.10  Geomembranes and geotextiles of the kind used in 
construction for filtering or reinforcing soil  15 C  10 % 
5602.90.20  Roofing felt, whether or not impregnated with asphalt  15  C  10 % 
5602.90.90  Other 15 C  15 % 
5602.90.90A  Only covered with thermoplastics, of a thickness 
exceeding 0,15 mm, weighing more than 350 g/m  2 0 A  15 % 
5602.90.90B  Only impregnated  0  A  15 % 
56.03  NONWOVENS, WHETHER OR NOT IMPREGNATED, 
COATED, COVERED OR LAMINATED. 
5603.11.00  Weighing 25 g/m  2 or less  0  A  FREE  
5603.12.00  Of a weight exceeding 25g/m  2 but not exceeding 
70 g/m  2 0 A  FREE  
5603.13.00  Of a weight exceeding 70g/m  2 but not exceeding 
150 g/m  2 0 A  FREE  
5603.14.00  Of a weight exceeding 150 g/m  2 0 A  FREE  
5603.91.00  Weighing 25 g/m  2 or less  0  A  FREE  
5603.92.00  Of a weight exceeding 25g/m  2 but not exceeding 
70 g/m  2 0 A  FREE  
5603.93.00  Of a weight exceeding 70g/m  2 but not exceeding 
150 g/m  2 0 A  FREEEN 15.12.2012 Official Journal of the European Union 1555
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5603.94.00  Of a weight exceeding 150 g/m  2 0 A  FREE  
56.04  RUBBER THREAD AND CORD, TEXTILE COVERED; 
TEXTILE YARN, AND STRIP AND THE LIKE OF 
HEADING 54.04 OR 54.05, IMPREGNATED, 
COVERED, COATED OR SHEATHED WITH RUBBER 
OR PLASTICS.  
5604.10.00  Rubber thread and cord, textile covered  10 C  FREE  
5604.90.00  Other —  A  FREE  
5605.00.00  METALLISED YARN, WHETHER OR NOT GIMPED, 
BEING TEXTILE YARN, OR STRIP OR THE LIKE OF 
HEADING 54.04 OR 54.05, COMBINED WITH METAL 
IN THE FORM OF THREAD, STRIP OR POWDER OR 
COVERED WITH METAL.  0 A  10 % 
5606.00.00  GIMPED YARN, AND STRIP AND THE LIKE OF 
HEADING 54.04 OR 54.05, GIMPED (OTHER THAN 
THOSE OF HEADING 56.05 AND GIMPED 
HORSEHAIR YARN); 56.05 AND GIMPED 
HORSEHAIR YARN); CHENILLE YARN; LOOP WALE- 
YARN.  5 C  FREE  
56.07  TWINE, CORDAGE, ROPES AND CABLES, WHETHER 
OR NOT PLAITED OR BRAIDED AND WHETHER OR 
NOT IMPREGNATED, COATED, COVERED OR 
SHEATHED WITH RUBBER OR PLASTICS.  
5607.21.00  Binder or baler twine  15  E  15 % 
5607.29.00  Other 15 E  15 % 
5607.41.00  Binder or baler twine  15  E  15 % 
5607.49.00  Other 15 E  FREE  
5607.50  Of other synthetic fibres:  
5607.50.10  Of nylon or other polyamides  15  E  5 % 
5607.50.90  Other 15 E  FREE  
5607.90  Other: 
5607.90.10  Of paper  15  C  15 % 
5607.90.20  Of abaca (manila hemp,  Musa textilis Nee ) or of other 
hard (leaf) fibres  15 C  15 % 
5607.90.90  Other 15 C  15 % 
56.08  KNOTTED NETTING OF TWINE, CORDAGE OR 
ROPE; MADE UP FISHING NETS AND OTHER 
MADE UP NETS, OF TEXTILE MATERIALS.  
5608.11  Made up fishing nets  
5608.11.10  For tuna fishing  15  C  15 % 
5608.11.90  Other 15 C  FREEEN 1556 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5608.19  Other: 
5608.19.11  For tuna fishing nets  15  C  10 % 
5608.19.19  Other 15 C  FREE  
5608.19.20  Hammocks  15  C  15 % 
5608.19.90  Other 15 C  15 % 
5608.90  Other: 
5608.90.11  For tuna fishing  15  C  15 % 
5608.90.19  Other 15 C  FREE  
5608.90.20  Hammocks  15  C  15 % 
5608.90.90  Other 15 C  FREE  
56.09  ARTICLES OF YARN, STRIP OR THE LIKE OF 
HEADING 54.04 OR 54.05, TWINE, CORDAGE, 
ROPE OR CABLES, NOT ELSEWHERE SPECIFIED OR 
INCLUDED.  
5609.00.10  Shoe laces (other than those manufactured using braid)  15  C  FREE  
5609.00.20  Clothes lines  15  C  15 % 
5609.00.30  Mops or scourers for cleaning floors, etc.  15  C  15 % 
5609.00.90  Other 15 C  15 % 
57.01  CARPETS AND OTHER TEXTILE FLOOR COVERINGS, 
KNOTTED, WHETHER OR NOT MADE UP.  
5701.10.00  Of wool or fine animal hair  15  E  5 % 
5701.90.00  Of Other textile materials  15  E  5 % 
57.02  CARPETS AND OTHER TEXTILE FLOOR COVERINGS, 
WOVEN, NOT TUFTED OR FLOCKED, WHETHER OR 
NOT MADE UP, INCLUDING  "KELEM ", " SCHU ­
MACKS ", " KARAMANIE " AND SIMILAR HAND- 
WOVEN RUGS.  
5702.10  " Kelem" , "Schumacks " or " Karamanie " and similar 
hand-woven rugs  
5702.10.10  Of wool or fine animal hair  15  E  10 % 
5702.10.90  Other 15 E  10 % 
5702.20.00  Floor coverings of coconut fibres (coir)  15  E  15 % 
5702.31.00  Of wool or fine animal hair  15  E  10 % 
5702.32  Of man-made textile materials:  
5702.32.10  Presenting landscapes, designs or decorative patterns  15  E  10 %EN 15.12.2012 Official Journal of the European Union 1557
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5702.32.90  Other 15 E  15 % 
5702.39  Of other textile materials:  
5702.39.10  Of the vegetable fibres of Chapter 53  15  E  15 % 
5702.39.91  Presenting landscapes, designs or decorative patterns  15  E  10 % 
5702.39.99  Other 15 E  15 % 
5702.41.00  Of wool or fine animal hair  15 E  10 % 
5702.42  Of man-made textile materials:  
5702.42.10  For motor vehicles  15  E  15 % 
5702.42.20  Bath mats  15  E  10 % 
5702.42.30  Presenting landscapes, designs or decorative patterns  15  E  10 % 
5702.42.40  Other, having a maximum surface area of one square 
metre  15 E  10 % 
5702.42.90  Other 15 E  15 % 
5702.49  Of other textile materials:  
5702.49.10  For motor vehicles  15  E  15 % 
5702.49.20  Bath mats  15  E  10 % 
5702.49.30  Other, of vegetable fibres of Chapter 53  15  E  15 % 
5702.49.91  Presenting landscapes, designs or decorative patterns  15  E  10 % 
5702.49.92  Other, having a maximum surface area of one square 
metre  15 E  10 % 
5702.49.99  Other 15 E  15 % 
5702.50  Other, not of pile construction, not made up:  
5702.50.10  Of wool or fine animal hair  15  E  10 % 
5702.50.20  Of man-made textile material, presenting landscapes, 
designs or decorative patterns  15 E  10 % 
5702.50.91  Other, presenting landscapes, designs or decorative 
patterns  15 E  10 % 
5702.50.99  Other 15 E  15 % 
5702.91.00  Of wool or fine animal hair  15  E  10 % 
5702.92  Of man-made textile materials:EN 1558 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5702.92.10  For motor vehicles  15  E  15 % 
5702.92.20  Bath mats  15  E  10 % 
5702.92.30  Presenting landscapes, designs or decorative patterns  15  E  10 % 
5702.92.40  Other, having a maximum surface area of one square 
metre  15 E  10 % 
5702.92.90  Other 15 E  15 % 
5702.99  Of other textile materials:  
5702.99.10  For motor vehicles  15  E  15 % 
5702.99.20  Bath mats  15  E  10 % 
5702.99.30  Other, of vegetable fibres of Chapter 53  15  E  15 % 
5702.99.91  Presenting landscapes, designs or decorative patterns  15  E  10 % 
5702.99.92  Other, having a maximum surface area of one square 
metre  15 E  10 % 
5702.99.99  Other 15 E  15 % 
57.03  CARPETS AND OTHER TEXTILE FLOOR COVERINGS, 
TUFTED, WHETHER OR NOT MADE UP. 
5703.10.00  Of wool or fine animal hair  15  E  10 % 
5703.20  Of nylon or other polyamides:  
5703.20.10  For motor vehicles, made up  15  E  15 % 
5703.20.20  Made up bath mats  15  E  10 % 
5703.20.30  Other, decorated with landscapes, designs or drawings, 
whether or not made up  15 E  10 % 
5703.20.40  Other, made up, having a maximum surface area of 
1 m  2 15 E  10 % 
5703.20.90  Other 15 E  15 % 
5703.30  Of other man-made textile materials:  
5703.30.10  For motor vehicles, made up  15  E  15 % 
5703.30.20  Made up bath mats  15  E  10 % 
5703.30.30  Other, decorated with landscapes, designs or drawings, 
whether or not made up  15 E  10 % 
5703.30.40  Other, made up, having a maximum surface area of 
1 m  2 15 E  10 % 
5703.30.90  Other 15 E  15 % 
5703.90  Of other textile materials:EN 15.12.2012 Official Journal of the European Union 1559
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5703.90.10  For motor vehicles, made up  15  E  15 % 
5703.90.20  Made up bath mats  15  E  10 % 
5703.90.30  Other, of vegetable fibres of Chapter 53  15  E  15 % 
5703.90.91  Decorated with landscapes, designs or drawings  15  E  10 % 
5703.90.92  Other, made up, having a maximum surface area of 
1 m  2 15 E  10 % 
5703.90.99  Other 15 E  15 % 
57.04  CARPETS AND OTHER TEXTILE FLOOR COVERINGS, 
OF FELT, NOT TUFTED OR FLOCKED, WHETHER OR 
NOT MADE UP. 
5704.10.00  Having a maximum surface area of 0,3 m  2 15 E  15 % 
5704.90.00  Other 15 E  15 % 
57.05  OTHER CARPETS AND OTHER TEXTILE FLOOR 
COVERINGS, WHETHER OR NOT MADE UP.  
5705.00.10  Of wool or fine animal hair, whether or not made up  15  E  10 % 
5705.00.20  Other, made up, for motor vehicles  15  E  15 % 
5705.00.30  Made up bath mats  15  E  10 % 
5705.00.40  Other, of vegetable fibres of Chapter 53  15  E  15 % 
5705.00.91  Decorated with landscapes, designs or drawings  15  E  10 % 
5705.00.92  Other, made up, having a maximum surface area of 
1 m  2 15 E  10 % 
5705.00.99  Other 15 E  15 % 
58.01  WOVEN PILE FABRICS AND CHENILLE FABRICS, 
OTHER THAN FABRICS OF HEADING 58.02 OR 
58.06.  
5801.10.00  Of wool or fine animal hair  10  C  FREE  
5801.21.00  Uncut weft pile fabrics  10  C  FREE  
5801.22.00  Velvet and plush by weft, cut, striped (corduroy)  20  C  FREE  
5801.23.00  Other weft pile fabrics  10  C  FREE  
5801.24.00  Warp pile fabrics, épinglé (uncut)  10  C  FREE  
5801.25.00  Warp pile fabrics, cut  10  C  FREE  
5801.26.00  Chenille fabrics  10  C  FREE  
5801.31.00  Uncut weft pile fabrics  10  C  FREE  
5801.32.00  Velvet and plush by weft, cut, striped (corduroy)  20  C  FREEEN 1560 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5801.33.00  Other weft pile fabrics  10  C  FREE  
5801.34.00  Warp pile fabrics, épinglé (uncut)  —  A  FREE  
5801.35.00  Warp pile fabrics, cut  10  C  FREE  
5801.36.00  Chenille fabrics  10  C  FREE  
5801.90  Of other textile materials:  
5801.90.10  Impregnated, coated or covered with plastics or rubber  10  C  FREE  
5801.90.21  Of flax; of hemp; of ramie  10  C  10 % 
5801.90.22  Of jute  10  C  FREE  
5801.90.29  Other 10 C  FREE  
5801.90.30  Other, of silk  10  C  10 % 
5801.90.90  Other 10 C  FREE  
58.02  TERRY TOWELLING AND SIMILAR WOVEN TERRY 
FABRICS, OTHER THAN NARROW FABRICS OF 
HEADING 58.06; TUFTED TEXTILE FABRICS, OTHER 
THAN PRODUCTS OF HEADING 57.03.  
5802.11.00  Unbleached  10  E  FREE  
5802.19.00  Other 10 E  FREE  
5802.20  Terry towelling and similar woven terry fabrics, of other 
textile materials  
5802.20.10  Impregnated, coated or covered with plastics or rubber  10  E  FREE  
5802.20.21  Of flax; of hemp; of ramie  10  E  10 % 
5802.20.22  Of jute  10  E  15 % 
5802.20.29  Other 10 E  FREE  
5802.20.30  Other, of silk  10  E  10 % 
5802.20.40  Other, of wool or of fine animal hair  10  E  10 % 
5802.20.90  Other 10 E  FREE  
5802.30  Tufted textile fabrics:  
5802.30.10  Impregnated, coated or covered with plastics or rubber  10  E  FREE  
5802.30.21  Of flax; of hemp; of ramie  10  E  10 % 
5802.30.22  Jute  10  E  FREE  
5802.30.29  Other 10 E  FREE  
5802.30.30  Other, of silk  10  E  10 %EN 15.12.2012 Official Journal of the European Union 1561
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5802.30.40  Other, of wool or of fine animal hair  10  E  10 % 
5802.30.90  Other 10 E  FREE  
5803.00.00  GAUZE, OTHER THAN NARROW FABRICS OF 
HEADING 58.06.  10 E  FREE  
58.04  TULLES AND OTHER NET FABRICS; LACE IN THE 
PIECE, IN STRIPS OR IN MOTIFS, OTHER THAN 
FABRICS OF HEADINGS 60.02 TO 60.06.  
5804.10.00  Tulles and other net fabrics  10  E  FREE  
5804.21.00  Of man-made fibres  10  E  FREE  
5804.29.00  Of other textile materials  10  E  FREE  
5804.30.00  Hand-made lace  10  E  FREE  
58.05  HAND-WOVEN TAPESTRIES OF THE TYPE 
GOBELINS, FLANDERS, AUBUSSON, BEAUVAIS AND 
THE LIKE, AND NEEDLE-WORKED TAPESTRIES (FOR 
EXAMPLE: PETIT POINT, CROSS STITCH), WHETHER 
OR NOT MADE UP.  
5805.00.10  Of wool or fine animal hair  15 C  FREE  
5805.00.90  Other 15 C  15 % 
58.06  NARROW WOVEN FABRICS, OTHER THAN GOODS 
OF HEADING 58.07; NARROW FABRICS 
CONSISTING OF WARP WITHOUT WEFT 
ASSEMBLED BY MEANS OF AN ADHESIVE (BOL ­
DUCS).  
5806.10.00  Woven pile fabrics (including terry towelling and 
similar terry fabrics) and chenille fabrics  — A  FREE  
5806.20.00  Other woven fabrics, containing by weight 5 % or more 
of elastomeric yarn or rubber thread  10 E  FREE  
5806.31.00  Of cotton  —  A  FREE  
5806.32.00  Of man-made fibres  —  A  FREE  
5806.39  Of other textile materials:  
5806.39.10  Of silk  10  C  FREE  
5806.39.90  Other 10 C  FREE  
5806.40.00  Narrow fabrics consisting of warp without weft 
assembled by means of an adhesive (bolducs)  10 C  FREE  
58.07  LABELS, BADGES AND SIMILAR ARTICLES OF 
TEXTILE MATERIALS, IN THE PIECE, IN STRIPS OR 
CUT TO SHAPE OR SIZE, NOT EMBROIDERED.  
5807.10  Woven fabrics:EN 1562 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5807.10.10  Of silk, of man-made fibres  10  E  FREE  
5807.10.90  Other 10 E  15 % 
5807.90  Other: 
5807.90.10  Of silk, of man-made fibres  10  E  FREE  
5807.90.90  Other 10 E  15 % 
58.08  BRAIDS IN THE PIECE; ORNAMENTAL TRIMMINGS 
IN THE PIECE, WITHOUT EMBROIDERY OTHER 
THAN KNITTED OR CROCHETED; TASSELS, 
POMPONS AND SIMILAR ARTICLES.  
5808.10  Braids in the piece:  
5808.10.10  Of silk, of man-made fibres  10  C  FREE  
5808.10.90  Other 10 C  15 % 
5808.90  Other: 
5808.90.10  Of silk, of man-made fibres  10  C  FREE  
5808.90.90  Other 10 C  FREE  
5809.00.00  WOVEN FABRICS OF METAL THREAD AND WOVEN 
FABRICS OF METALLISED YARN OF HEADING 56.05, 
OF A KIND USED IN APPAREL, AS FURNISHING 
FABRICS OR FOR SIMILAR PURPOSES, NOT 
ELSEWHERE SPECIFIED OR INCLUDED.  10 C  FREE  
58.10  EMBROIDERY, IN THE PIECE, IN STRIPS OR IN 
MOTIFS.  
5810.10  Embroidery without visible ground:  
5810.10.10  Insignia for uniforms  10  C  15 % 
5810.10.90  Other 10 C  FREE  
5810.91  Of cotton: 
5810.91.10  Insignia for uniforms  10 C  15 % 
5810.91.90  Other 10 C  FREE  
5810.92  Of man-made fibres:  
5810.92.10  Insignia for uniforms  10  C  15 % 
5810.92.90  Other 10 C  FREE  
5810.99  Of other textile materials:  
5810.99.10  Insignia for uniforms  10 E  15 % 
5810.99.90  Other 10 E  FREEEN 15.12.2012 Official Journal of the European Union 1563
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5811.00.00  QUILTED TEXTILE PRODUCTS IN THE PIECE, 
COMPOSED OF ONE OR MORE LAYERS OF 
TEXTILE MATERIALS ASSEMBLED WITH PADDING 
BY STITCHING OR OTHERWISE, OTHER THAN 
EMBROIDERY OF HEADING 58.10.  10 C  FREE  
59.01  TEXTILE FABRICS COATED WITH GUM OR 
AMYLACEOUS SUBSTANCES, OF A KIND USED 
FOR THE OUTER COVERS OF BOOKS OR THE 
LIKE; TRACING CLOTH; PREPARED PAINTING 
CANVAS; BUCKRAM AND SIMILAR STIFFENED 
TEXTILE FABRICS OF A KIND USED FOR HAT FOUN ­
DATIONS.  
5901.10.00  Textile fabrics coated with gum or amylaceous 
substances, of a kind used for the outer covers of 
books or the like  5 C  FREE  
5901.90.00  Other 15 C  15 % 
59.02  TYRE CORD FABRIC OF HIGH TENACITY YARN OF 
NYLON OR OTHER POLYAMIDES, POLYESTERS OR 
VISCOSE RAYON.  
5902.10.00  Of nylon or other polyamides  0  A  FREE  
5902.20.00  Of polyesters  0  A  FREE  
5902.90.00  Other 0  A  FREE  
59.03  TEXTILE FABRICS IMPREGNATED, COATED, 
COVERED OR LAMINATED WITH PLASTICS, OTHER 
THAN THOSE OF HEADING 59.02.  
5903.10.00  With poly(vinyl chloride)  5  C  FREE  
5903.20.00  With polyurethane  10  C  FREE  
5903.90.00  Other —  A  FREE  
59.04  LINOLEUM, WHETHER OR NOT CUT TO SHAPE; 
FLOOR COVERINGS CONSISTING OF A COATING 
OR COVERING APPLIED ON A TEXTILE BACKING, 
WHETHER OR NOT CUT TO SHAPE.  
5904.10.00  Linoleum  0  A  10 % 
5904.90  Other: 
5904.90.10  On a backing of needleloom felt or nonwovens  10  C  10 % 
5904.90.90  On a backing of other textiles  10  C  10 % 
5905.00.00  TEXTILE WALL COVERINGS.  10  C  15 % 
59.06  RUBBERISED TEXTILE FABRICS, OTHER THAN 
THOSE OF HEADING 59.02.  
5906.10.00  Adhesive tape of a width not exceeding 20 cm  10  C  10 % 
5906.91.00  Knitted or crocheted  10  C  FREEEN 1564 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
5906.99.00  Other —  A  FREE  
59.07  TEXTILE FABRICS OTHERWISE IMPREGNATED, 
COATED OR COVERED; PAINTED CANVAS BEING 
THEATRICAL SCENERY, STUDIO BACK-CLOTHS OR 
THE LIKE.  
5907.00.10  Painted canvas  10  C  15 % 
5907.00.90  Other 10 C  FREE  
5908.00.00  TEXTILE WICKS, WOVEN, PLAITED OR KNITTED, 
FOR LAMPS, STOVES, LIGHTERS, CANDLES OR THE 
LIKE; INCANDESCENT GAS MANTLES AND 
TUBULAR KNITTED GAS MANTLE FABRIC 
THEREFOR, WHETHER OR NOT IMPREGNATED. 5 C  FREE  
5909.00.00  TEXTILE HOSEPIPING AND SIMILAR TEXTILE 
TUBING, WITH OR WITHOUT LINING, ARMOUR, 
OR ACCESSORIES OF OTHER MATERIALS.  0 A  3 % 
5910.00.00  TRANSMISSION OR CONVEYOR BELTS OR BELTING, 
OF TEXTILE MATERIAL, WHETHER OR NOT IMPREG ­
NATED, COATED, COVERED OR LAMINATED WITH 
PLASTICS, OR REINFORCED WITH METAL OR 
OTHER MATERIAL.  0 A  3 % 
59.11  TEXTILE PRODUCTS AND ARTICLES, FOR 
TECHNICAL USES, SPECIFIED IN NOTE 7 TO THIS 
CHAPTER.  
5911.10  Textile fabrics, felt and felt-lined woven fabrics, coated, 
covered or laminated with rubber, leather or other 
material, of a kind used for card clothing, and similar 
fabrics of a kind used for other technical purposes, 
including narrow fabrics made of velvet impregnated 
with rubber, for covering weaving spindles (weaving 
beams)  
5911.10.10  Geomembranes or geotextiles of the kind used in 
construction for filtering or reinforcing soil  5 E  10 % 
5911.10.90  Other 5  E  FREE  
5911.20.00  Bolting cloth, whether or not made up  5  C  FREE  
5911.31.00  Weighing less than 650 g/m  2 0 A  FREE  
5911.32.00  Weighing 650 g/m  2 or more  0  A  FREE  
5911.40.00  Straining cloth and thick cloth of a kind used in oil 
presses or the like, including that of human hair  0 A  FREE  
5911.90  Other: 
5911.90.10  Gaskets, washers and other seals for pumps, motors, 
and the like, discs and membranes  0 A  FREE  
5911.90.20  Filter sheets  0  A  10 % 
5911.90.90  Other 0  A  FREEEN 15.12.2012 Official Journal of the European Union 1565
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
60.01  PILE FABRICS, INCLUDING  "LONG PILE " AND TERRY 
FABRICS, KNITTED OR CROCHETED.  
6001.10.00  " Long pile " fabrics  10  E  FREE  
6001.21.00  Of cotton  10  E  FREE  
6001.22.00  Of man-made fibres  10  E  FREE  
6001.29.00  Of other textile materials  10  E  FREE  
6001.91.00  Of cotton  10  E  FREE  
6001.92.00  Of man-made fibres  —  A  FREE  
6001.99.00  Of other textile materials  10  E  FREE  
60.02  KNITTED OR CROCHETED FABRICS OF A WIDTH 
NOT EXCEEDING 30 CM, CONTAINING BY 
WEIGHT 5 % OR MORE OF ELASTOMERIC YARN 
OR RUBBER THREAD, OTHER THAN THOSE OF 
HEADING 60.01.  
6002.40.00  Containing by weight 5 % or more elastomeric yarn, 
without rubber thread  — A  FREE  
6002.90.00  Other 10 E  FREE  
60.03  KNITTED OR CROCHETED FABRICS OF A WIDTH 
NOT EXCEEDING 30 CM OTHER THAN THOSE OF 
HEADING 60.01 OR 60.02.  
6003.10.00  Of wool or fine animal hair  10  E  FREE  
6003.20.00  Of cotton  10  E  FREE  
6003.30.00  Of synthetic fibres  10 E  FREE  
6003.40.00  Of artificial fibres  10 E  FREE  
6003.90.00  Other 10 E  FREE  
60.04  KNITTED OR CROCHETED FABRICS OF A WIDTH 
EXCEEDING 30 CM, CONTAINING BY WEIGHT 5 % 
OR MORE OF ELASTOMERIC YARN OR RUBBER 
THREAD, OTHER THAN THOSE OF HEADING 60.01.  
6004.10.00  Containing by weight 5 % or more elastomeric yarn, 
without rubber thread  — A  FREE  
6004.90.00  Other 10 E  FREE  
60.05  WARP KNIT FABRICS (INCLUDING THOSE MADE ON 
GALLOON KNITTING MACHINES), OTHER THAN 
THOSE OF HEADINGS 60.01 TO 60.04.  
6005.21.00  Unbleached or bleached  10  E  FREE  
6005.22.00  Dyed  10  E  FREE  
6005.23.00  Of yarns of different colours  10  E  FREEEN 1566 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6005.24.00  Printed  10  E  FREE  
6005.31.00  Unbleached or bleached  10  E  FREE  
6005.32.00  Dyed  10  E  FREE  
6005.33.00  Of yarns of different colours  10  E  FREE  
6005.34.00  Printed  10  E  FREE  
6005.41.00  Unbleached or bleached  10  E  FREE  
6005.42.00  Dyed  10  E  FREE  
6005.43.00  Of yarns of different colours  10  E  FREE  
6005.44.00  Printed  10  E  FREE  
6005.90.00  Other 10 E  FREE  
60.06  OTHER KNITTED OR CROCHETED FABRICS.  
6006.10.00  Of wool or fine animal hair  10  E  FREE  
6006.21.00  Unbleached or bleached  10  E  FREE  
6006.22.00  Dyed  10  E  FREE  
6006.23.00  Of yarns of different colours  10  E  FREE  
6006.24.00  Printed  10  E  FREE  
6006.31.00  Unbleached or bleached  10  E  FREE  
6006.32.00  Dyed  10  E  FREE  
6006.33.00  Of yarns of different colours  10  E  FREE  
6006.34.00  Printed  10  E  FREE  
6006.41.00  Unbleached or bleached  10  E  FREE  
6006.42.00  Dyed  10  E  FREE  
6006.43.00  Of yarns of different colours  10  E  FREE  
6006.44.00  Printed  10  E  FREE  
6006.90.00  Other 10 E  FREE  
61.01  MEN'S OR BOYS' OVERCOATS, CAR-COATS, CAPES, 
CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), 
WIND-CHEATERS, WIND-JACKETS AND SIMILAR 
ARTICLES, KNITTED OR CROCHETED, OTHER 
THAN THOSE OF HEADING 61.03.  
6101.20  Of cotton: 
6101.20.10  Men's  15  E  10 %EN 15.12.2012 Official Journal of the European Union 1567
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6101.20.20  Boys' 15  E  10 % 
6101.30  Of man-made fibres:  
6101.30.10  Men's  15  E  10 % 
6101.30.20  Boys' 15  E  10 % 
6101.90  Of other textile materials:  
6101.90.10  Men's  15  E  10 % 
6101.90.20  Boys' 15  E  10 % 
61.02  WOMEN'S OR GIRLS' OVERCOATS, CAR-COATS, 
CAPES, CLOAKS, ANORAKS (INCLUDING SKI- 
JACKETS), WIND-CHEATERS, WIND-JACKETS AND 
SIMILAR ARTICLES, KNITTED OR CROCHETED, 
OTHER THAN THOSE OF HEADING 61.04.  
6102.10  Of wool or fine animal hair:  
6102.10.10  Women's  15  E  10 % 
6102.10.20  Girls'  15 E  10 % 
6102.20  Of cotton: 
6102.20.10  Women's  15  E  10 % 
6102.20.20  Girls'  15 E  10 % 
6102.30  Of man-made fibres:  
6102.30.10  Women's  15  E  10 % 
6102.30.20  Girls'  15 E  10 % 
6102.90  Of other textile materials:  
6102.90.10  Women's  15  E  10 % 
6102.90.20  Girls'  15 E  10 % 
61.03  MEN'S OR BOYS' SUITS, ENSEMBLES, JACKETS, 
BLAZERS, TROUSERS, BIB AND BRACE OVERALLS, 
BREECHES AND SHORTS (OTHER THAN SWIM ­
WEAR), KNITTED OR CROCHETED.  
6103.10.00  Suits (two-piece or three-piece)  15  E  10 % 
6103.22.00  Of cotton  15  E  10 % 
6103.23.00  Of synthetic fibres  15 E  10 % 
6103.29.00  Of other textile materials  15  E  10 % 
6103.31.00  Of wool or fine animal hair  15  E  10 % 
6103.32.00  Of cotton  15  E  10 %EN 1568 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6103.33.00  Of synthetic fibres  15  E  10 % 
6103.39.00  Of other textile materials  15  E  10 % 
6103.41.00  Of wool or fine animal hair  15  E  10 % 
6103.42.00  Of cotton  15  E  10 % 
6103.43.00  Of synthetic fibres  15  E  10 % 
6103.49.00  Of other textile materials  15  E  10 % 
61.04  WOMEN'S OR GIRLS' SUITS, ENSEMBLES, JACKETS, 
BLAZERS DRESSES, SKIRTS, DIVIDED SKIRTS, 
TROUSERS, BIB AND BRACE OVERALLS, BREECHES 
AND SHORTS (OTHER THAN SWIMWEAR), KNITTED 
OR CROCHETED.  
6104.13  Of synthetic fibres:  
6104.13.10  Women's  15  E  15 % 
6104.13.20  Girls'  15 E  10 % 
6104.19  Of other textile materials:  
6104.19.10  Women's  15  E  15 % 
6104.19.20  Girls'  15 E  10 % 
6104.22.00  Of cotton  15  E  10 % 
6104.23.00  Of synthetic fibres  15  E  10 % 
6104.29.00  Of other textile materials  15  E  10 % 
6104.31.00  Of wool or fine animal hair  15  E  10 % 
6104.32.00  Of cotton  15  C  10 % 
6104.33.00  Of synthetic fibres  15  C  10 % 
6104.39.00  Of other textile materials  15  E  10 % 
6104.41  Of wool or fine animal hair:  
6104.41.10  Women's  15  E  15 % 
6104.41.20  Girls'  15 E  10 % 
6104.42  Of cotton: 
6104.42.10  Women's  15  E  15 % 
6104.42.20  Girls'  15 E  10 % 
6104.43  Of synthetic fibres:  
6104.43.10  Women's  15  E  15 %EN 15.12.2012 Official Journal of the European Union 1569
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6104.43.20  Girls'  15 E  10 % 
6104.44  Of artificial fibres:  
6104.44.10  Women's  15  E  15 % 
6104.44.20  Girls'  15 E  10 % 
6104.49  Of other textile materials:  
6104.49.10  Women's  15  E  15 % 
6104.49.20  Girls'  15 E  10 % 
6104.51.00  Of wool or fine animal hair  15  E  10 % 
6104.52.00  Of cotton  15  E  10 % 
6104.53.00  Of synthetic fibres  15 E  10 % 
6104.59.00  Of other textile materials  15  E  10 % 
6104.61.00  Of wool or fine animal hair  15  E  10 % 
6104.62.00  Of cotton  15  C  10 % 
6104.63.00  Of synthetic fibres  15 E  10 % 
6104.69.00  Of other textile materials  15  E  10 % 
61.05  MEN'S OR BOYS' SHIRTS, KNITTED OR CROCHETED. 
6105.10.00  Of cotton  15  C  15 % 
6105.20.00  Of man-made fibres  15  E  10 % 
6105.90.00  Of other textile materials  15  E  10 % 
61.06  WOMEN'S OR GIRLS' BLOUSES, SHIRTS AND SHIRT- 
BLOUSES, KNITTED OR CROCHETED.  
6106.10  Of cotton: 
6106.10.10  Women's  15  C  15 % 
6106.10.20  Girls'  15 C  10 % 
6106.20  Of man-made fibres:  
6106.20.10  Women's  15  C  15 % 
6106.20.20  Girls'  15 C  10 % 
6106.90  Of other textile materials:  
6106.90.10  Women's  15  E  15 % 
6106.90.20  Girls'  15 E  10 %EN 1570 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
61.07  MEN'S OR BOYS' UNDERPANTS, BRIEFS, NIGHT ­
SHIRTS, PYJAMAS, BATHROBES, DRESSING GOWNS 
AND SIMILAR ARTICLES, KNITTED OR CROCHETED.  
6107.11  Of cotton: 
6107.11.10  Men's  15  E  15 % 
6107.11.20  Boys' 15  E  15 % 
6107.12  Of man-made fibres:  
6107.12.10  Men's  15  E  15 % 
6107.12.20  Boys' 15  E  15 % 
6107.19  Of other textile materials:  
6107.19.10  Men's  15  E  15 % 
6107.19.20  Boys' 15  E  15 % 
6107.21  Of cotton: 
6107.21.10  Men's  15  E  15 % 
6107.21.20  Boys' 15  E  15 % 
6107.22  Of man-made fibres:  
6107.22.10  Men's  15  E  15 % 
6107.22.20  Boys' 15  E  15 % 
6107.29  Of other textile materials:  
6107.29.10  Men's  15  E  15 % 
6107.29.20  Boys' 15  E  15 % 
6107.91  Of cotton: 
6107.91.10  Men's  15  E  15 % 
6107.91.20  Boys' 15  E  15 % 
6107.99  Of other textile materials:  
6107.99.10  Men's  15  E  15 % 
6107.99.20  Boys' 15  E  15 % 
61.08  WOMEN'S OR GIRLS' SLIPS, PETTICOATS, BRIEFS, 
PANTIES, NIGHTDRESSES, PYJAMAS, NEGLIGES, 
BATH-ROBES, DRESSING GOWNS AND SIMILAR 
ARTICLES, KNITTED OR CROCHETED.  
6108.11  Of man-made fibres:  
6108.11.10  Women's  15  E  15 %EN 15.12.2012 Official Journal of the European Union 1571
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6108.11.20  Girls'  15 E  15 % 
6108.19  Of other textile materials:  
6108.19.10  Women's  15  E  15 % 
6108.19.20  Girls'  15 E  15 % 
6108.21  Of cotton: 
6108.21.10  Women's  15  E  15 % 
6108.21.20  Girls'  15 E  15 % 
6108.22  Of man-made fibres:  
6108.22.10  Women's  15  E  15 % 
6108.22.20  Girls'  15 E  15 % 
6108.29  Of other textile materials:  
6108.29.10  Women's  15  E  15 % 
6108.29.20  Girls'  15 E  15 % 
6108.31  Of cotton: 
6108.31.10  Women's  15  E  15 % 
6108.31.20  Girls'  15 E  15 % 
6108.32  Of man-made fibres:  
6108.32.10  Women's  15  E  15 % 
6108.32.20  Girls'  15 E  15 % 
6108.39  Of other textile materials:  
6108.39.10  Women's  15  E  15 % 
6108.39.20  Girls'  15 E  15 % 
6108.91  Of cotton: 
6108.91.10  Women's  15  E  15 % 
6108.91.20  Girls'  15 E  15 % 
6108.92  Of man-made fibres:  
6108.92.10  Women's  15  E  15 % 
6108.92.20  Girls'  15 E  15 % 
6108.99  Of other textile materials:  
6108.99.10  Women's  15  E  15 %EN 1572 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6108.99.20  Girls'  15 E  15 % 
61.09  T-SHIRTS, SINGLETS AND OTHER VESTS, KNITTED 
OR CROCHETED.  
6109.10  Of cotton: 
6109.10.10  White and not printed  15  E  10 % 
6109.10.90  Other 15 E  10 % 
6109.90  Of other textile materials:  
6109.90.10  White and not printed  15  C  10 % 
6109.90.90  Other 15 C  10 % 
61.10  JERSEYS, PULLOVERS, CARDIGANS, WAISTCOATS 
AND SIMILAR ARTICLES, KNITTED OR CROCHETED.  
6110.11  Of wool 
6110.11.10  Men's and women's  15  E  10 % 
6110.11.90  Other 15 E  10 % 
6110.12  Of Kashmir (cashmere) goats:  
6110.12.10  Men's and women's  15  E  10 % 
6110.12.90  Other 15 E  10 % 
6110.19  Other: 
6110.19.10  Men's and women's  15  E  10 % 
6110.19.90  Other 15 E  10 % 
6110.20  Of cotton: 
6110.20.10  With collar, other than white  15  E  15 % 
6110.20.90  Other 15 E  15 % 
6110.30  Of man-made fibres:  
6110.30.10  With collar, other than white  15  C  10 % 
6110.30.90  Other 15 C  10 % 
6110.90  Of other textile materials:  
6110.90.10  With collar, other than white  15  E  10 % 
6110.90.90  Other 15 E  10 % 
61.11  BABIES' GARMENTS AND CLOTHING ACCESSORIES, 
KNITTED OR CROCHETED.  
6111.20  Of cotton:EN 15.12.2012 Official Journal of the European Union 1573
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6111.20.10  Cotton shirts of up to size 4T  15  E  15 % 
6111.20.90  Other 15 E  10 % 
6111.30  Of synthetic fibres:  
6111.30.10  Shirts up to size 4T  15  E  15 % 
6111.30.90  Other 15 E  10 % 
6111.90  Of other textile materials:  
6111.90.10  Shirts up to size 4T  15  E  15 % 
6111.90.90  Other 15 E  10 % 
61.12  TRACK SUITS, SKI SUITS AND SWIMWEAR, KNITTED 
OR CROCHETED.  
6112.11.00  Of cotton  15  E  10 % 
6112.12.00  Of synthetic fibres  15 E  10 % 
6112.19.00  Of other textile materials  15  E  10 % 
6112.20.00  Ski suits  15  E  10 % 
6112.31.00  Of synthetic fibres  15 E  10 % 
6112.39.00  Of other textile materials  15  E  10 % 
6112.41.00  Of synthetic fibres  15 E  10 % 
6112.49.00  Of other textile materials  15  E  10 % 
6113.00.00  GARMENTS, MADE UP OF KNITTED OR CROCHETED 
FABRICS OF 59.03, 59.06 OR 59.07.  15 E  10 % 
61.14  OTHER GARMENTS, KNITTED OR CROCHETED.  
6114.20.00  Of cotton  15  E  10 % 
6114.30.00  Of man-made fibres  15  E  10 % 
6114.90.00  Of other textile materials  15  E  10 % 
61.15  PANTYHOSE, TIGHTS, STOCKINGS, SOCKS AND 
OTHER HOSIERY, INCLUDING GRADUATED 
COMPRESSION HOSIERY (FOR EXAMPLE, 
STOCKINGS FOR VARICOSE VEINS) AND 
FOOTWEAR WITHOUT APPLIED SOLES, KNITTED 
OR CROCHETED.  
6115.10.00  Pantyhose, tights, stockings and graduated compression 
hosiery (for example, stockings for varicose veins)  15 E  15 % 
6115.10.00A  Only stockings for varicose veins  0  A  15 % 
6115.21  Of synthetic fibres, measuring per single yarn less than 
67 decitexEN 1574 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6115.21.10  Leotards and other hosiery for dancing  15  E  10 % 
6115.21.90  Other 15 E  15 % 
6115.22  Of synthetic fibres, measuring per single yarn 67 
decitex or more  
6115.22.10  Leotards and other hosiery for dancing  15  E  10 % 
6115.22.90  Other 15 E  15 % 
6115.29  Of other textile materials:  
6115.29.10  Leotards and other hosiery for dancing  15  E  10 % 
6115.29.90  Other 15 E  15 % 
6115.30.00  Other women's full-length or knee-length hosiery, 
measuring per single yarn less than 67 decitex  15 E  15 % 
6115.94.00  Of wool or fine animal hair  15  E  15 % 
6115.95.00  Of cotton  15  E  15 % 
6115.96.00  Of synthetic fibres:  15 E  15 % 
6115.99  Of other textile materials:  
6115.99.10  Rubberised knee-length surgical stockings, for varicose 
veins, other than half socks and pantyhose  15 E  15 % 
6115.99.90  Other 15 E  15 % 
61.16  GLOVES, MITTENS AND MITTS, KNITTED OR 
CROCHETED. 
6116.10  Impregnated, coated or covered with plastic or rubber  
6116.10.10  Workers' protective clothing  15  E  10 % 
6116.10.90  Other 15 E  10 % 
6116.91  Of wool or fine animal hair:  
6116.91.10  Workers' protective clothing  15  E  10 % 
6116.91.90  Other 15 E  10 % 
6116.92  Of cotton: 
6116.92.10  Workers' protective clothing  15  E  10 % 
6116.92.90  Other 15 E  10 % 
6116.93  Of synthetic fibres:  
6116.93.10  Workers' protective clothing  15  E  10 % 
6116.93.90  Other 15 E  10 %EN 15.12.2012 Official Journal of the European Union 1575
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6116.99  Of other textile materials:  
6116.99.10  Workers' protective clothing  15  E  10 % 
6116.99.90  Other 15 E  10 % 
61.17  OTHER MADE-UP CLOTHING ACCESSORIES, 
KNITTED OR CROCHETED; KNITTED OR 
CROCHETED PARTS OF GARMENTS OR OF 
CLOTHING ACCESSORIES.  
6117.10.00  Shawls, scarves, mufflers, mantillas, veils and the like  15  E  15 % 
6117.80  Other clothing accessories:  
6117.80.10  Wasitbands, belts and bandoliers  15  E  10 % 
6117.80.91  Impregnated, coated or covered with rubber or 
combined with rubber threads  15 E  15 % 
6117.80.92  Ties, bow ties and cravats  15  E  10 % 
6117.80.99  Other 15 E  15 % 
6117.80.99A  Only kneepads and shin guards, other than for sports  0  A  15 % 
6117.90  Parts:  
6117.90.10  Of textile materials impregnated, coated or covered 
with rubber or combined with rubber threads  15 E  15 % 
6117.90.90  Other 15 E  15 % 
62.01  MEN'S OR BOYS' OVERCOATS, CAR-COATS, CAPES, 
CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), 
WIND-CHEATERS, WIND-JACKETS AND SIMILAR 
ARTICLES, OTHER THAN THOSE OF HEADING 
62.03.  
6201.11.00  Of wool or fine animal hair  15  E  10 % 
6201.12.00  Of cotton  15  E  10 % 
6201.13.00  Of man-made fibres  15  E  10 % 
6201.19.00  Of other textile materials  15  E  10 % 
6201.91.00  Of wool or fine animal hair  15  E  10 % 
6201.92.00  Of cotton  15  E  10 % 
6201.93.00  Of man-made fibres  15  E  10 % 
6201.99.00  Of other textile materials  15  E  10 % 
62.02  WOMEN'S OR GIRLS' OVERCOATS, CAR-COATS, 
CAPES, CLOAKS, ANORAKS (INCLUDING SKI- 
JACKETS), WIND-CHEATERS, WIND-JACKETS AND 
SIMILAR ARTICLES, OTHER THAN THOSE OF 
HEADING 62.04.EN 1576 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6202.11.00  Of wool or fine animal hair  15  E  10 % 
6202.12.00  Of cotton  15  E  10 % 
6202.13.00  Of man-made fibres  15  E  10 % 
6202.19.00  Of other textile materials  15  E  10 % 
6202.91.00  Of wool or fine animal hair  15  E  10 % 
6202.92.00  Of cotton  15  E  10 % 
6202.93.00  Of man-made fibres  15  E  10 % 
6202.99.00  Of other textile materials  15  E  10 % 
62.03  MEN'S OR BOYS' SUITS, ENSEMBLES, JACKETS, 
BLAZERS, TROUSERS, BIB AND BRACE OVERALLS, 
BREECHES AND SHORTS (OTHER THAN SWIM ­
WEAR).  
6203.11  Of wool or fine animal hair:  
6203.11.10  Boys', with trousers from size 4 to 16  15  E  10 % 
6203.11.90  Other 15 E  10 % 
6203.12  Of synthetic fibres:  
6203.12.10  Boys', with trousers from size 4 to 16  15  E  10 % 
6203.12.90  Other 15 E  10 % 
6203.19  Of other textile materials:  
6203.19.10  Boys', with trousers from size 4 to 16  15  E  10 % 
6203.19.90  Other 15 E  10 % 
6203.22  Of cotton: 
6203.22.10  Boys', with trousers from size 4 to 16  15  E  15 % 
6203.22.90  Other 15 E  10 % 
6203.23  Of synthetic fibres:  
6203.23.10  Boys', with trousers from size 4 to 16  15  E  15 % 
6203.23.90  Other 15 E  10 % 
6203.29  Of other textile materials:  
6203.29.10  Boys', with trousers from size 4 to 16  15  E  15 % 
6203.29.90  Other 15 E  10 % 
6203.31  Of wool or fine animal hair:  
6203.31.10  Shirt jackets, other jackets and blazers  15  E  15 %EN 15.12.2012 Official Journal of the European Union 1577
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6203.31.90  Other 15 E  10 % 
6203.32  Of cotton: 
6203.32.10  Shirt jackets, other jackets and blazers  15 E  15 % 
6203.32.90  Other 15 E  10 % 
6203.33  Of synthetic fibres:  
6203.33.10  Shirt jackets, other jackets and blazers  15 E  15 % 
6203.33.90  Other 15 E  10 % 
6203.39  Of other textile materials:  
6203.39.10  Shirt jackets, other jackets and blazers  15 E  15 % 
6203.39.90  Other 15 E  10 % 
6203.41  Of wool or fine animal hair:  
6203.41.11  Men's, without bib or brace  15  C  10 % 
6203.41.12  Boys', without bib or brace  15  C  15 % 
6203.41.13  With bib and brace  15  C  10 % 
6203.41.21  Men's' without bib and brace, of a CIF value exceeding 
B/100.00 per dozen  15 C  10 % 
6203.41.22  Men's' without bib and brace, of a CIF value not 
exceeding B/100.00 per dozen  15 C  15 % 
6203.41.23  Boys', without bib or brace  15  C  15 % 
6203.41.24  With bib and brace  15  C  10 % 
6203.42  Of cotton: 
6203.42.11  School uniforms for physical education  15  C  15 % 
6203.42.12  Other, for school uniforms  15  C  15 % 
6203.42.13  Other, boys', without bib or brace  15  C  15 % 
6203.42.14  With bib and brace  15  C  10 % 
6203.42.19  Other 15 C  10 % 
6203.42.21  School uniforms up to size 18  15  C  15 % 
6203.42.22  Men's' without bib and brace, of a CIF value exceeding 
B/100.00 per dozen  15 C  10 % 
6203.42.23  Men's' without bib and brace, of a CIF value not 
exceeding B/100.00 per dozen  15 C  15 % 
6203.42.24  Boys', without bib or brace  15  C  15 %EN 1578 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6203.42.25  With bib and brace  15  C  10 % 
6203.43  Of synthetic fibres:  
6203.43.11  School uniforms for physical education  15  E  15 % 
6203.43.12  Other, for school uniforms  15  E  15 % 
6203.43.13  Other, boys', without bib or brace  15  E  15 % 
6203.43.14  With bib and brace  15  E  10 % 
6203.43.19  Other 15 E  10 % 
6203.43.21  School uniforms up to size 18  15  E  15 % 
6203.43.22  Men's' without bib and brace, of a CIF value exceeding 
B/100.00 per dozen  15 E  10 % 
6203.43.23  Men's' without bib and brace, of a CIF value not 
exceeding B/100.00 per dozen  15 E  15 % 
6203.43.24  Boys', without bib or brace  15  E  15 % 
6203.43.25  With bib and brace  15  E  10 % 
6203.49  Of other textile materials:  
6203.49.11  School uniforms for physical education  15  E  15 % 
6203.49.12  Other, for school uniforms  15  E  15 % 
6203.49.13  Other, boys', without bib or brace  15  E  15 % 
6203.49.14  With bib and brace  15  E  10 % 
6203.49.19  Other 15 E  10 % 
6203.49.21  School uniforms up to size 18  15 E  15 % 
6203.49.22  Men's' without bib and brace, of a CIF value exceeding 
B/100.00 per dozen  15 E  15 % 
6203.49.23  Men's' without bib and brace, of a CIF value not 
exceeding B/100.00 per dozen  15 E  15 % 
6203.49.24  Boys', without bib or brace  15  E  15 % 
6203.49.25  With bib and brace  15  E  10 % 
6204.11  Of wool or fine animal hair:  
6204.11.10  Women's  15  E  15 % 
6204.11.21  Up to size 6x  15  E  15 % 
6204.11.29  Other 15 E  15 % 
6204.12  Of cotton:EN 15.12.2012 Official Journal of the European Union 1579
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6204.12.10  Women's  15  E  15 % 
6204.12.21  Up to size 6x  15  E  15 % 
6204.12.29  Other 15 E  15 % 
6204.13  Of synthetic fibres:  
6204.13.10  Women's  15  E  15 % 
6204.13.21  Up to size 6x  15  E  15 % 
6204.13.29  Other 15 E  15 % 
6204.19  Of other textile materials:  
6204.19.10  Women's  15  E  15 % 
6204.19.21  Up to size 6x  15  E  15 % 
6204.19.29  Other 15 E  15 % 
6204.21  Of wool or fine animal hair:  
6204.21.11  With breeches or shorts  15  E  10 % 
6204.21.19  Other 15 E  15 % 
6204.21.21  With skirt or divided skirt, up to size 6x, of a CIF value 
exceeding B/96.00 per dozen  15 E  15 % 
6204.21.22  With skirt or divided skirt, up to size 6x, of a CIF value 
not exceeding B/96.00 per dozen  15 E  15 % 
6204.21.23  Other, with skirt or divided skirt  15  E  15 % 
6204.21.24  With breeches or shorts  15  E  10 % 
6204.21.25  With trousers, of a CIF value exceeding B/108.00 per 
dozen  15 E  15 % 
6204.21.26  With trousers, of a CIF value not exceeding B/108.00 
per dozen  15 E  15 % 
6204.22  Of cotton: 
6204.22.11  With breeches or shorts  15  E  10 % 
6204.22.19  Other 15 E  15 % 
6204.22.21  With skirt or divided skirt, up to size 6x, of a CIF value 
exceeding B/96.00 per dozen  15 E  15 % 
6204.22.22  With skirt or divided skirt, up to size 6x, of a CIF value 
not exceeding B/96.00 per dozen  15 E  15 % 
6204.22.23  Other, with skirt or divided skirt  15  E  15 % 
6204.22.24  With breeches or shorts  15  E  10 %EN 1580 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6204.22.25  With trousers, of a CIF value exceeding B/108.00 per 
dozen  15 E  15 % 
6204.22.26  With trousers, of a CIF value not exceeding B/108.00 
per dozen  15 E  15 % 
6204.23  Of synthetic fibres:  
6204.23.11  With breeches or shorts  15  E  10 % 
6204.23.19  Other 15 E  15 % 
6204.23.21  With skirt or divided skirt, up to size 6x, of a CIF value 
exceeding B/96.00 per dozen  15 E  15 % 
6204.23.22  With skirt or divided skirt, up to size 6x, of a CIF value 
not exceeding B/96.00 per dozen  15 E  15 % 
6204.23.23  Other, with skirt or divided skirt  15  E  15 % 
6204.23.24  With breeches or shorts  15  E  10 % 
6204.23.25  With trousers, of a CIF value exceeding B/108.00 per 
dozen  15 E  15 % 
6204.23.26  With trousers, of a CIF value not exceeding B/108.00 
per dozen  15 E  15 % 
6204.29  Of other textile materials:  
6204.29.11  With breeches or shorts  15  E  10 % 
6204.29.19  Other 15 E  15 % 
6204.29.21  With skirt or divided skirt, up to size 6x, of a CIF value 
exceeding B/96.00 per dozen  15 E  15 % 
6204.29.22  With skirt or divided skirt, up to size 6x, of a CIF value 
not exceeding B/96.00 per dozen  15 E  15 % 
6204.29.23  Other, with skirt or divided skirt  15  E  15 % 
6204.29.24  With breeches or shorts  15  E  10 % 
6204.29.25  With trousers, of a CIF value exceeding B/108.00 per 
dozen  15 E  15 % 
6204.29.26  With trousers, of a CIF value not exceeding B/108.00 
per dozen  15 E  15 % 
6204.31.00  Of wool or fine animal hair  15  E  5 % 
6204.32.00  Of cotton  15  C  5 % 
6204.33.00  Of synthetic fibres  15  E  5 % 
6204.39.00  Of other textile materials  15  E  5 % 
6204.41  Of wool or fine animal hair:  
6204.41.10  Women's  15  E  15 %EN 15.12.2012 Official Journal of the European Union 1581
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6204.41.21  Up to size 6x  15  E  15 % 
6204.41.29  Other 15 E  15 % 
6204.42  Of cotton: 
6204.42.10  Women's  15  E  15 % 
6204.42.21  Up to size 6x  15  E  15 % 
6204.42.29  Other 15 E  15 % 
6204.43  Of synthetic fibres:  
6204.43.10  Women's  15  E  15 % 
6204.43.21  Up to size 6x  15  E  15 % 
6204.43.29  Other 15 E  15 % 
6204.44  Of artificial fibres:  
6204.44.10  Women's  15  E  15 % 
6204.44.21  Up to size 6x  15  E  15 % 
6204.44.29  Other 15 E  15 % 
6204.49  Of other textile materials:  
6204.49.10  Women's  15  E  15 % 
6204.49.21  Up to size 6x  15  E  15 % 
6204.49.29  Other 15 E  15 % 
6204.51  Of wool or fine animal hair:  
6204.51.10  Women's  15  E  15 % 
6204.51.20  Girls', up to size 6x  15 E  15 % 
6204.51.90  Other 15 E  15 % 
6204.52  Of cotton: 
6204.52.10  School uniforms up to size 18  15 C  15 % 
6204.52.20  Other, women's  15  C  15 % 
6204.52.30  Other, girls', up to size 6x  15  C  15 % 
6204.52.90  Other 15 C  15 % 
6204.53  Of synthetic fibres:  
6204.53.10  School uniforms up to size 18  15 E  15 % 
6204.53.20  Other, women's  15  E  15 %EN 1582 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6204.53.30  Other, girls', up to size 6x  15  E  15 % 
6204.53.90  Other 15 E  15 % 
6204.59  Of other textile materials:  
6204.59.10  School uniforms up to size 18  15  E  15 % 
6204.59.20  Other, women's  15  E  15 % 
6204.59.30  Other, girls', up to size 6x  15 E  15 % 
6204.59.90  Other 15 E  15 % 
6204.61  Of wool or fine animal hair:  
6204.61.10  Shorts and breeches, without bib and brace  15  E  10 % 
6204.61.20  Trousers, without bib and brace  15  E  15 % 
6204.61.30  With bib and brace  15  E  10 % 
6204.62  Of cotton: 
6204.62.11  School uniforms for physical education  15  C  15 % 
6204.62.12  Other, with bib and brace  15  C  10 % 
6204.62.19  Other 15 C  10 % 
6204.62.21  Girls', up to size 16, without bib and brace, of denim  15  C  15 % 
6204.62.22  With bib and brace  15  C  10 % 
6204.62.29  Other 15 C  15 % 
6204.63  Of synthetic fibres:  
6204.63.11  School uniforms for physical education  15  C  15 % 
6204.63.12  Other, with bib and brace  15  C  10 % 
6204.63.19  Other 15 C  10 % 
6204.63.21  Girls', up to size 16, without bib and brace, of denim  15  C  15 % 
6204.63.22  Other, with bib and brace  15  C  10 % 
6204.63.29  Other 15 C  15 % 
6204.69  Of other textile materials:  
6204.69.11  School uniforms for physical education  15  C  15 % 
6204.69.12  Other, with bib and brace  15  C  10 % 
6204.69.19  Other 15  C  10 % 
6204.69.21  Girls', up to size 16, without bib and brace, of denim  15  C  15 %EN 15.12.2012 Official Journal of the European Union 1583
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6204.69.22  Other, with bib and brace  15  C  10 % 
6204.69.29  Other 15 C  15 % 
62.05  MEN'S OR BOYS' SHIRTS. 
6205.20  Of cotton: 
6205.20.11  Of a CIF value of less than B/66.00 per dozen  15  C  15 % 
6205.20.19  Other 15 C  15 % 
6205.20.21  For school uniforms  15  C  15 % 
6205.20.29  Other 15 C  15 % 
6205.30  Of man-made fibres:  
6205.30.11  Of a CIF value of less than B/66.00 per dozen  15  E  15 % 
6205.30.19  Other 15 E  15 % 
6205.30.21  For school uniforms  15  E  15 % 
6205.30.29  Other 15 E  15 % 
6205.90  Of other textile materials:  
6205.90.11  Of a CIF value of less than B/66.00 per dozen  15  E  15 % 
6205.90.12  Of silk or silk waste, of a CIF value of B/66.00 per 
dozen or more  15 E  15 % 
6205.90.19  Other 15 E  15 % 
6205.90.21  For school uniforms  15  E  15 % 
6205.90.29  Other 15 E  15 % 
62.06  WOMEN'S OR GIRLS' BLOUSES, SHIRTS AND SHIRT- 
BLOUSES. 
6206.10  Of silk or silk waste  
6206.10.10  Women's  15  E  15 % 
6206.10.20  Girls'  15 E  10 % 
6206.20  Of wool or fine animal hair:  
6206.20.10  Women's  15  E  15 % 
6206.20.20  Girls'  15 E  10 % 
6206.30  Of cotton: 
6206.30.10  Women's  15  C  15 % 
6206.30.20  For school uniforms up to size 16  15  C  15 %EN 1584 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6206.30.90  Other, girls'  15  C  10 % 
6206.40  Of man-made fibres:  
6206.40.10  Women's  15  C  15 % 
6206.40.20  For school uniforms up to size 16  15  C  15 % 
6206.40.90  Other, girls'  15  C  10 % 
6206.90  Of other textile materials:  
6206.90.10  Women's  15  E  15 % 
6206.90.20  For school uniforms up to size 16  15  E  15 % 
6206.90.90  Other, girls'  15  E  10 % 
62.07  MEN'S OR BOYS' SINGLETS AND OTHER VESTS, 
UNDERPANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, 
BATHROBES, DRESSING GOWNS AND SIMILAR 
ARTICLES.  
6207.11  Of cotton: 
6207.11.10  Men's  15  E  15 % 
6207.11.20  Boys' 15  E  15 % 
6207.19  Of other textile materials:  
6207.19.10  Men's  15  E  15 % 
6207.19.20  Boys' 15  E  15 % 
6207.21  Of cotton: 
6207.21.10  Men's  15  E  15 % 
6207.21.20  Boys' 15  E  15 % 
6207.22  Of man-made fibres:  
6207.22.10  Men's  15  E  15 % 
6207.22.20  Boys' 15  E  15 % 
6207.29  Of other textile materials:  
6207.29.10  Men's  15  E  15 % 
6207.29.20  Boys' 15  E  15 % 
6207.91  Of cotton: 
6207.91.10  Dressing gowns, bathrobes and similar articles  15  E  15 % 
6207.91.21  White, not printed  15  E  10 % 
6207.91.29  Other 15 E  15 %EN 15.12.2012 Official Journal of the European Union 1585
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6207.91.90  Other 15 E  15 % 
6207.99  Of other textile materials:  
6207.99.10  Dressing gowns, bathrobes and similar articles  15  E  15 % 
6207.99.21  White, not printed  15  E  10 % 
6207.99.29  Other 15 E  10 % 
6207.99.90  Other 15 E  15 % 
62.08  WOMEN'S OR GIRLS' SINGLETS AND OTHER VESTS, 
SLIPS, PETTICOATS, BRIEFS, PANTIES, NIGHT ­
DRESSES, PYJAMAS, NEGLIGES, BATHROBES, 
DRESSING GOWNS AND SIMILAR ARTICLES.  
6208.11  Of man-made fibres:  
6208.11.10  Women's  15  E  15 % 
6208.11.20  Girls'  15 E  15 % 
6208.19  Of other textile materials:  
6208.19.10  Women's  15  E  15 % 
6208.19.20  Girls'  15 E  15 % 
6208.21.10  Women's  15  E  15 % 
6208.21.20  Girls'  15 E  15 % 
6208.22  Of man-made fibres:  
6208.22.10  Women's  15  E  15 % 
6208.22.20  Girls'  15 E  15 % 
6208.29  Of other textile materials:  
6208.29.10  Women's  15  E  15 % 
6208.29.20  Girls'  15 E  15 % 
6208.91  Of cotton: 
6208.91.11  Women's  15  E  15 % 
6208.91.12  Girls'  15 E  15 % 
6208.91.21  White, not printed  15  E  10 % 
6208.91.29  Other 15 E  15 % 
6208.91.91  Women's  15  E  15 % 
6208.91.92  Girls'  15 E  15 % 
6208.92  Of man-made fibres:EN 1586 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6208.92.11  Women's  15  E  15 % 
6208.92.12  Girls'  15 E  15 % 
6208.92.21  White, not printed  15  E  10 % 
6208.92.29  Other 15 E  10 % 
6208.92.91  Women's  15  E  15 % 
6208.92.92  Girls'  15 E  15 % 
6208.99  Of other textile materials:  
6208.99.11  Women's  15  E  15 % 
6208.99.12  Girls'  15 E  15 % 
6208.99.21  White, not printed  15  E  10 % 
6208.99.29  Other 15 E  15 % 
6208.99.91  Women's  15  E  15 % 
6208.99.92  Girls'  15 E  15 % 
62.09  BABIES' GARMENTS AND CLOTHING ACCESSORIES.  
6209.20.00  Of cotton  15  E  5 % 
6209.30.00  Of synthetic fibres  15  E  10 % 
6209.90.00  Of other textile materials  15  E  10 % 
62.10  GARMENTS, MADE UP OF FABRICS OF 56.02, 56.03, 
59.03, 59.06 OR 59.07.  
6210.10.00  Of fabrics of heading 56.02 or 56.03  15  E  10 % 
6210.10.00A  Only disposable sterilised overalls  0  A  10 % 
6210.20.00  Other garments, of the type described in subheadings 
6201.11 to 6201.19  15 E  10 % 
6210.30.00  Other garments, of the type described in subheadings 
6202.11 to 6202.19  15 E  10 % 
6210.40.00  Other men's or boys' garments  15  E  10 % 
6210.50.00  Other women's or girls' garments  15  E  10 % 
62.11  TRACK SUITS, SKI SUITS AND SWIMWEAR; OTHER 
GARMENTS. 
6211.11.00  Men's or boys'  15  E  10 % 
6211.12.00  Women's or girls'  15  E  10 % 
6211.20.00  Ski suits  15  E  10 %EN 15.12.2012 Official Journal of the European Union 1587
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6211.32  Of cotton: 
6211.32.10  Aprons and smock-overalls for medical and surgical 
uses  15 C  5 % 
6211.32.90  Other 15 C  10 % 
6211.33  Of man-made fibres:  
6211.33.10  Aprons and coats for medical and surgical uses  15  E  5 % 
6211.33.90  Other 15 E  10 % 
6211.39  Of other textile materials:  
6211.39.10  Aprons and coats for medical and surgical uses  15  E  5 % 
6211.39.90  Other 15 E  10 % 
6211.41.00  Of wool or fine animal hair  15  E  10 % 
6211.42  Of cotton: 
6211.42.10  Aprons and coats for medical and surgical uses  15  E  5 % 
6211.42.90  Other 15 E  10 % 
6211.43  Of man-made fibres:  
6211.43.10  Aprons and coats for medical and surgical uses  15  E  5 % 
6211.43.90  Other 15 E  10 % 
6211.49  Of other textile materials:  
6211.49.10  Aprons and coats for medical and surgical uses  15  E  5 % 
6211.49.90  Other 15 E  10 % 
62.12  BRASSIERES, GIRDLES, CORSETS, BRACES, 
SUSPENDERS, GARTERS AND SIMILAR ARTICLES 
AND PARTS THEREOF, WHETHER OR NOT 
KNITTED OR CROCHETED.  
6212.10.00  Brassieres  15  C  15 % 
6212.20.00  Girdles and panty girdles  15  E  15 % 
6212.30.00  Corselettes  15 E  15 % 
6212.90  Other: 
6212.90.10  Braces, suspenders and garters  15  E  15 % 
6212.90.20  Waistbands  15  E  FREE  
6212.90.90  Other 15 E  15 % 
62.13  HANDKERCHIEFS.EN 1588 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6213.20.00  Of cotton  15  E  10 % 
6213.90.00  Of other textile materials  15  E  10 % 
62.14  SHAWLS, SCARVES, MUFFLERS, MANTILLAS, VEILS 
AND THE LIKE.  
6214.10.00  Of silk or silk waste  15  E  10 % 
6214.20.00  Of wool or fine animal hair  15  E  10 % 
6214.30.00  Of synthetic fibres  15  E  10 % 
6214.40.00  Of artificial fibres  15 E  10 % 
6214.90.00  Of other textile materials  15  E  10 % 
62.15  TIES, BOW TIES AND CRAVATS.  
6215.10.00  Of silk or silk waste  15  C  10 % 
6215.20.00  Of man-made fibres  15  E  10 % 
6215.90.00  Of other textile materials  15  E  10 % 
62.16  GLOVES, MITTENS AND MITTS. 
6216.00.10  For all trades  25  E  2,50 % 
6216.00.90  Other 25 E  10 % 
62.17  OTHER MADE-UP CLOTHING ACCESSORIES; PARTS 
OF GARMENTS OR OF CLOTHING ACCESSORIES, 
OTHER THAN THOSE OF HEADING 62.12.  
6217.10  Accessories:  
6217.10.10  Belts and bandoliers  15  C  FREE  
6217.10.20  Dress shields and shoulder pads  15  C  FREE  
6217.10.31  Stockings, tights and similar articles  15  C  15 % 
6217.10.39  Other 15 C  15 % 
6217.10.40  Collars, fronts and cuffs  15  C  FREE  
6217.10.90  Other 15 C  15 % 
6217.90.00  Parts  15 E  15 % 
63.01  BLANKETS AND TRAVELLING RUGS.  
6301.10.00  Electric blankets  15  E  10 % 
6301.20.00  Blankets (other than electric blankets) and travelling 
rugs, of wool or of fine animal hair  15 E  10 % 
6301.30.00  Blankets (other than electric blankets) of cotton  15  E  10 %EN 15.12.2012 Official Journal of the European Union 1589
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6301.40.00  Blankets (other than electric blankets) of synthetic fibres  15  E  10 % 
6301.90.00  Other blankets and travelling rugs  15  E  10 % 
63.02  BED LINEN, TABLE LINEN, TOILET LINEN AND 
KITCHEN LINEN.  
6302.10  Bed linen, knitted or crocheted:  
6302.10.10  Sheets and covers, other than bedcovers  15  E  15 % 
6302.10.20  Pillow cases and pillow covers and similar articles  15  E  15 % 
6302.10.30  Bedspreads  15  E  10 % 
6302.10.40  Sets of ¾ size sheets (3 piece)  15  E  15 % 
6302.10.50  Sets of double bed sheets  15  E  15 % 
6302.10.60  Other sets of sheets  15  E  15 % 
6302.10.90  Other 15 E  15 % 
6302.21  Of cotton: 
6302.21.10  Sheets and covers, other than bedcovers  15  E  15 % 
6302.21.20  Pillow cases and pillow covers and similar articles  15  E  15 % 
6302.21.30  Bedspreads  15  E  10 % 
6302.21.40  Sets of double bed sheets (4 piece)  15  E  15 % 
6302.21.50  Sets of ¾ size sheets (3 piece)  15  E  15 % 
6302.21.60  Other sets of sheets  15  E  15 % 
6302.21.90  Other 15 E  15 % 
6302.22  Of man-made fibres:  
6302.22.10  Sheets and covers, other than bedcovers  15  E  15 % 
6302.22.20  Pillow cases and pillow covers and similar articles  15  E  15 % 
6302.22.30  Bedspreads  15  E  10 % 
6302.22.40  Sets of double bed sheets (4 piece)  15  E  15 % 
6302.22.50  Sets of ¾ size sheets (3 piece)  15  E  15 % 
6302.22.60  Other sets of sheets  15  E  15 % 
6302.22.90  Other 15 E  15 % 
6302.29  Of other textile materials:  
6302.29.10  Sheets and covers, other than bedcovers  15  E  15 %EN 1590 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6302.29.20  Pillow cases and pillow covers and similar articles  15  E  15 % 
6302.29.30  Bedspreads  15  E  10 % 
6302.29.40  Sets of double bed sheets (4 piece)  15  E  15 % 
6302.29.50  Sets of ¾ size sheets (3 piece)  15  E  15 % 
6302.29.60  Other sets of sheets  15  E  15 % 
6302.29.90  Other 15 E  15 % 
6302.31  Of cotton: 
6302.31.10  Sheets and covers, other than bedcovers  15  E  15 % 
6302.31.20  Pillow cases and pillow covers and similar articles  15  E  15 % 
6302.31.30  Bedspreads  15  E  10 % 
6302.31.40  Sets of double bed sheets (4 piece)  15  E  15 % 
6302.31.50  Sets of ¾ size sheets (3 piece)  15  E  15 % 
6302.31.60  Other sets of sheets  15  E  15 % 
6302.31.90  Other 15 E  15 % 
6302.32  Of man-made fibres:  
6302.32.10  Sheets and covers, other than bedcovers  15  E  15 % 
6302.32.20  Pillow cases and pillow covers and similar articles  15  E  15 % 
6302.32.30  Bedspreads  15  E  10 % 
6302.32.40  Sets of double bed sheets (4 piece)  15  E  15 % 
6302.32.50  Sets of ¾ size sheets (3 piece)  15  E  15 % 
6302.32.60  Other sets of sheets  15  E  15 % 
6302.32.90  Other 15 E  15 % 
6302.39  Of other textile materials:  
6302.39.10  Sheets and covers, other than bedcovers  15  E  15 % 
6302.39.20  Pillow cases and pillow covers and similar articles  15  E  15 % 
6302.39.30  Bedspreads  15  E  10 % 
6302.39.40  Sets of double bed sheets (4 piece)  15  E  15 % 
6302.39.50  Sets of ¾ size sheets (3 piece)  15  E  15 % 
6302.39.60  Other sets of sheets  15  E  15 % 
6302.39.90  Other 15 E  15 %EN 15.12.2012 Official Journal of the European Union 1591
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6302.40.00  Table linen, knitted or crocheted  15  E  15 % 
6302.51.00  Of cotton  15  E  10 % 
6302.53.00  Of man-made fibres  15  E  10 % 
6302.59.00  Of other textile materials  15  E  10 % 
6302.60  Toilet linen and kitchen linen, of terry towelling or 
similar terry fabrics, of cotton:  
6302.60.10  Toilet linen  15  E  10 % 
6302.60.20  Kitchen linen  15  E  10 % 
6302.91  Of cotton: 
6302.91.10  Toilet linen  15  E  10 % 
6302.91.20  Kitchen linen  15  E  10 % 
6302.93  Of man-made fibres:  
6302.93.10  Toilet linen  15  E  10 % 
6302.93.20  Kitchen linen  15  E  10 % 
6302.99  Of other textile materials:  
6302.99.10  Toilet linen  15  E  10 % 
6302.99.20  Kitchen linen  15  E  10 % 
63.03  CURTAINS (INCLUDING DRAPES) AND INTERIOR 
BLINDS; CURTAINS OR BED VALANCES.  
6303.12.00  Of synthetic fibres  15 E  15 % 
6303.19.00  Of other textile materials  15  E  15 % 
6303.91.00  Of cotton  15  E  15 % 
6303.92.00  Of synthetic fibres  15 E  15 % 
6303.99.00  Of other textile materials  15  E  15 % 
63.04  OTHER FURNISHING ARTICLES, EXCLUDING THOSE 
OF HEADING 94.04.  
6304.11.00  Knitted or crocheted  15  E  15 % 
6304.19.00  Other 15 E  10 % 
6304.91  Knitted or crocheted:  
6304.91.10  Mosquito nets  15  E  10 % 
6304.91.20  Table cloths  15 E  10 % 
6304.91.90  Other 15 E  15 %EN 1592 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6304.92  Not knitted or crocheted, of cotton:  
6304.92.10  Mosquito nets  15  E  10 % 
6304.92.20  Table cloths  15 E  10 % 
6304.92.90  Other 15 E  15 % 
6304.93  Not knitted or crocheted, of synthetic fibres  
6304.93.10  Mosquito nets  15  E  10 % 
6304.93.20  Table cloths  15 E  10 % 
6304.93.90  Other 15 E  15 % 
6304.99  Not knitted or crocheted, of other textile materials  
6304.99.10  Mosquito nets  15  E  10 % 
6304.99.20  Table cloths  15 E  10 % 
6304.99.90  Other 15 E  15 % 
63.05  SACKS AND BAGS, OF A KIND USED FOR THE 
PACKING OF GOODS.  
6305.10.00  Of jute or of other textile bast fibres of heading 53.03  15  E  15 % 
6305.20.00  Of cotton  15  E  15 % 
6305.32.00  Flexible intermediate bulk containers  15  E  15 % 
6305.33.00  Other, of polyethylene or polypropylene strip or the 
like 15 E  15 % 
6305.39.00  Other 15 E  15 % 
6305.90.00  Of other textile materials  15  E  15 % 
63.06  TARPAULINS, AWNINGS AND SUNBLINDS; TENTS; 
SAILS FOR BOATS, SAILBOARDS OR LANDCRAFT; 
CAMPING GOODS.  
6306.12.00  Of synthetic fibres  15  E  15 % 
6306.19.00  Of other textile materials  15  E  15 % 
6306.22.00  Of synthetic fibres  15  E  15 % 
6306.29.00  Of other textile materials  15  E  15 % 
6306.30.00  Sails  15  E  15 % 
6306.40.00  Pneumatic mattresses  15  E  15 % 
6306.91.00  Of cotton  15  E  15 %EN 15.12.2012 Official Journal of the European Union 1593
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6306.99.00  Of other textile materials  15  E  15 % 
63.07  OTHER MADE UP ARTICLES, INCLUDING DRESS 
PATTERNS.  
6307.10  Floorcloths, dishcloths, dusters and similar cleaning 
cloths: 
6307.10.10  Of nonwovens  15  E  FREE  
6307.10.90  Other 15 E  FREE  
6307.20.00  Life-jackets and life-belts  0  A  15 % 
6307.90  Other: 
6307.90.10  Flags and similar articles  15  E  15 % 
6307.90.21  Motor vehicle covers  15  E  10 % 
6307.90.22  Canvas garment-bags  15  E  15 % 
6307.90.23  Vehicle seat covers  15  E  15 % 
6307.90.24  Covers for rackets, golf clubs, umbrellas and sun 
umbrellas  15 E  15 % 
6307.90.29  Other 15 E  15 % 
6307.90.30  Boot, shoe, corset laces and the like, with fitted ends  15  E  15 % 
6307.90.40  Cushions and pincushions  15  E  10 % 
6307.90.50  Textile coffee filters  15  E  15 % 
6307.90.91  Other, of nonwovens  15  E  15 % 
6307.90.99  Other 15 E  15 % 
6307.90.99A  Only safety belts  0  A  15 % 
6307.90.99B  Only disposable masks  0  A  15 % 
6307.90.99C  Only safety reflective strips  0  A  15 % 
6308.00.00  SETS CONSISTING OF WOVEN FABRIC AND YARN, 
WHETHER OR NOT WITH ACCESSORIES, FOR 
MAKING UP INTO RUGS, TAPESTRIES, 
EMBROIDERED TABLE CLOTHS OR SERVIETTES, OR 
SIMILAR TEXTILE ARTICLES, PUT UP IN PACKINGS 
FOR RETAIL SALE.  15 C  15 % 
6309.00.00  WORN CLOTHING AND OTHER WORN ARTICLES. 15 C  10 % 
6309.00.00A  Only footwear  15  E  10 % 
63.10  USED OR NEW RAGS; SCRAP TWINE, CORDAGE, 
ROPE AND CABLES AND WORN OUT ARTICLES 
OF TWINE, CORDAGE, ROPE OR CABLES, OF 
TEXTILE MATERIALS.EN 1594 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6310.10.00  Sorted  10  C  5 % 
6310.90.00  Other 10 E  5 % 
64.01  WATERPROOF FOOTWEAR WITH OUTER SOLES 
AND UPPERS OF RUBBER OR OF PLASTICS, THE 
UPPERS OF WHICH ARE NEITHER FIXED TO THE 
SOLE NOR ASSEMBLED BY STITCHING, RIVETING, 
NAILING, SCREWING, PLUGGING OR SIMILAR 
PROCESSES.  
6401.10  Footwear incorporating a protective metal toecap:  
6401.10.10  Covering the ankle  15  E  10 % 
6401.10.90  Other 15 E  15 % 
6401.92.00  Covering the ankle but not covering the knee  15  H  15 % 
6401.99  Other: 
6401.99.10  Over-shoes 15  E  15 % 
6401.99.20  Sports footwear  15  E  5 % 
6401.99.90  Other 15 E  15 % 
64.02  OTHER FOOTWEAR WITH OUTER SOLES AND 
UPPERS OF RUBBER OR PLASTICS.  
6402.12.00  Ski-boots, cross-country ski footwear and snowboard 
boots 15 A  5 % 
6402.19.00  Other 15 E  5 % 
6402.20  Footwear with upper straps or thongs assembled to the 
sole by means of plugs:  
6402.20.10  Sandals with outer soles of cellular material, and uppers 
which consist of straps across the instep and around 
the big toe  15 E  15 % 
6402.20.20  Other, with outer soles of cellular material  15  E  5 % 
6402.20.90  Other 15 E  15 % 
6402.91  Covering the ankle:  
6402.91.10  Sports footwear and dancing shoes  15  E  5 % 
6402.91.20  Indoor footwear  15  E  15 % 
6402.91.91  Infants' footwear  15  E  15 % 
6402.91.92  Boys' or girls' footwear, of a CIF value not exceeding 
B/20.00 per pair 15 E  15 % 
6402.91.93  Boys' or girls' footwear, of a CIF value exceeding 
B/20.00 per pair 15 E  15 %EN 15.12.2012 Official Journal of the European Union 1595
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6402.91.94  Women's footwear, of a CIF value not exceeding 
B/30.00 per pair 15 E  15 % 
6402.91.95  Women's' footwear, of a CIF value exceeding B/30.00 
per pair 15 E  5 % 
6402.91.96  Men's footwear, of a CIF value not exceeding B/30.00 
per pair 15 E  15 % 
6402.91.97  Men's' footwear, of a CIF value exceeding B/30.00 per 
pair 15 E  5 % 
6402.99  Other: 
6402.99.10  Sports footwear and dancing shoes  15  E  5 % 
6402.99.21  With outer soles of cellular material, and uppers which 
consist of straps across the instep and around the big 
toe 15 E  15 % 
6402.99.22  Other, with outer soles of cellular material  15  E  5 % 
6402.99.29  Other 15 E  15 % 
6402.99.31  With outer soles of cellular material, and uppers which 
consist of straps across the instep and around the big 
toe 15 E  15 % 
6402.99.32  Other, with outer soles of cellular material  15  E  5 % 
6402.99.33  Other, of a CIF value not exceeding B/10.00 per pair  15  E  15 % 
6402.99.34  Other, of a CIF value exceeding B/10.00 per pair  15  E  10 % 
6402.99.91  Infants' footwear  15  E  15 % 
6402.99.92  Boys' or girls' footwear, of a CIF value not exceeding 
B/20.00 per pair 15 E  15 % 
6402.99.93  Boys' or girls' footwear, of a CIF value exceeding 
B/20.00 per pair 15 E  15 % 
6402.99.94  Women's footwear, of a CIF value not exceeding 
B/20.00 per pair 15 E  15 % 
6402.99.95  Women's footwear, of a CIF value exceeding B/30.00 
per pair 15 E  5 % 
6402.99.96  Men's footwear, of a CIF value not exceeding B/30.00 
per pair 15 E  15 % 
6402.99.97  Men's footwear, of a CIF value exceeding B/30.00 per 
pair 15 E  5 % 
64.03  FOOTWEAR WITH OUTER SOLES OF RUBBER, 
PLASTICS, LEATHER OR COMPOSITION LEATHER 
AND UPPERS OF LEATHER.  
6403.12.00  Ski-boots, cross-country ski footwear and snowboard 
boots 15 A  5 % 
6403.19.00  Other 15 E  5 %EN 1596 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6403.20.00  Footwear with outer soles of leather, and uppers which 
consist of leather straps across the instep and around 
the big toe  15 H  15 % 
6403.40  Other footwear, incorporating a protective metal toecap  
6403.40.10  Of a CIF value not exceeding B/30.00 per pair  15  E  15 % 
6403.40.20  Of a CIF value exceeding B/30.00 per pair  15  E  5 % 
6403.51  Covering the ankle:  
6403.51.10  Dancing shoes  15  H  5 % 
6403.51.20  Indoor footwear  15  H  15 % 
6403.51.91  Infants' footwear  15  H  15 % 
6403.51.92  Boys' or girls' footwear, of a CIF value not exceeding 
B/20.00 per pair 15 H  15 % 
6403.51.93  Boys' or girls' footwear, of a CIF value exceeding 
B/20.00 per pair 15 H  15 % 
6403.51.94  Women's footwear, of a CIF value not exceeding 
B/30.00 per pair 15 H  15 % 
6403.51.95  Women's footwear, of a CIF value exceeding B/30.00 
per pair 15 H  5 % 
6403.51.96  Men's footwear, of a CIF value not exceeding B/30.00 
per pair 15 H  15 % 
6403.51.97  Men's footwear, of a CIF value exceeding B/30.00 per 
pair 15 H  5 % 
6403.59  Other: 
6403.59.10  Dancing shoes  15  H  5 % 
6403.59.20  Indoor footwear  15  H  15 % 
6403.59.91  Infants' footwear  15  H  15 % 
6403.59.92  Boys' or girls' footwear, of a CIF value not exceeding 
B/20.00 per pair 15 H  15 % 
6403.59.93  Boys' or girls' footwear, of a CIF value exceeding 
B/20.00 per pair 15 H  15 % 
6403.59.94  Women's footwear, of a CIF value not exceeding 
B/30.00 per pair 15 H  15 % 
6403.59.95  Women's footwear, of a CIF value exceeding B/30.00 
per pair 15 H  5 % 
6403.59.96  Men's footwear, of a CIF value not exceeding B/30.00 
per pair 15 H  15 % 
6403.59.97  Men's footwear, of a CIF value exceeding B/30.00 per 
pair 15 H  5 %EN 15.12.2012 Official Journal of the European Union 1597
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6403.91  Covering the ankle:  
6403.91.10  Sports footwear and dancing shoes  15  E  5 % 
6403.91.20  Indoor footwear  15  E  15 % 
6403.91.91  Infants' footwear  15  E  15 % 
6403.91.92  Boys' or girls' footwear, of a CIF value not exceeding 
B/20.00 per pair 15 E  15 % 
6403.91.93  Boys' or girls' footwear, of a CIF value exceeding 
B/20.00 per pair 15 E  15 % 
6403.91.94  Women's footwear, of a CIF value not exceeding 
B/30.00 per pair 15 E  15 % 
6403.91.95  Women's footwear, of a CIF value exceeding B/30.00 
per pair 15 E  5 % 
6403.91.96  Men's footwear, of a CIF value not exceeding B/30.00 
per pair 15 E  15 % 
6403.91.97  Men's footwear, of a CIF value exceeding B/30.00 per 
pair 15 E  5 % 
6403.91.98  Footwear made on a base or platform of wood, not 
having an inner sole or a protective metal toecap  15 E  15 % 
6403.99  Other: 
6403.99.10  Sports footwear and dancing shoes  15  H  5 % 
6403.99.20  Indoor footwear  15  H  15 % 
6403.99.91  Infants' footwear  15 H  15 % 
6403.99.92  Boys' or girls' footwear, of a CIF value not exceeding 
B/20.00 per pair 15 H  15 % 
6403.99.93  Boys' or girls' footwear, of a CIF value exceeding 
B/20.00 per pair 15 H  15 % 
6403.99.94  Women's footwear, of a CIF value not exceeding 
B/30.00 per pair 15 H  15 % 
6403.99.95  Women's footwear, of a CIF value exceeding B/30.00 
per pair 15 H  5 % 
6403.99.96  Men's footwear, of a CIF value not exceeding B/30.00 
per pair 15 H  15 % 
6403.99.97  Men's footwear, of a CIF value exceeding B/30.00 per 
pair 15 H  5 % 
6403.99.98  Footwear made on a base or platform of wood, not 
having an inner sole or a protective metal toecap  15 E  15 % 
64.04  FOOTWEAR WITH OUTER SOLES OF RUBBER, 
PLASTICS, LEATHER OR COMPOSITION LEATHER 
AND UPPERS OF TEXTILE MATERIALS.EN 1598 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6404.11  Sports footwear; tennis shoes, basketball shoes, gym 
shoes, training shoes and the like  
6404.11.10  Sports footwear  15  E  5 % 
6404.11.20  Sports footwear  15  E  5 % 
6404.19  Other: 
6404.19.10  Dancing shoes  15  E  5 % 
6404.19.21  With outer soles of cellular material, and uppers which 
consist of straps across the instep and around the big 
toe 15 E  15 % 
6404.19.22  Other, with outer soles of cellular material  15  E  5 % 
6404.19.29  Other 15 E  15 % 
6404.19.31  With outer soles of cellular material, and uppers which 
consist of straps across the instep and around the big 
toe 15 E  15 % 
6404.19.32  Other, with outer soles of cellular material  15  E  5 % 
6404.19.33  Other, of a CIF value not exceeding B/10.00 per pair  15  E  15 % 
6404.19.34  Women's footwear, of a CIF value exceeding B/10.00 
per pair 15 E  10 % 
6404.19.91  Infants' footwear  20  E  15 % 
6404.19.92  Boys' or girls' footwear, of a CIF value not exceeding 
B/20.00 per pair 20 E  15 % 
6404.19.93  Boys' or girls' footwear, of a CIF value exceeding 
B/20.00 per pair 20 E  15 % 
6404.19.94  Women's footwear, of a CIF value not exceeding 
B/30.00 per pair 20 E  15 % 
6404.19.95  Women's footwear, of a CIF value exceeding B/30.00 
per pair 20 E  5 % 
6404.19.96  Men's footwear, of a CIF value not exceeding B/30.00 
per pair 20 E  15 % 
6404.19.97  Women's footwear, of a CIF value exceeding B/30.00 
per pair 20 E  5 % 
6404.20  Footwear with outer soles of leather or composition 
leather 
6404.20.10  Sports footwear and dancing shoes  15  H  5 % 
6404.20.20  Indoor footwear  15  H  15 % 
6404.20.91  Infants' footwear  15  E  15 % 
6404.20.91A  Only footwear with outer soles of leather or 
composition leather  15 H  15 % 
6404.20.92  Boys' or girls' footwear, of a CIF value not exceeding 
B/20.00 per pair 15 E  15 % 
6404.20.92A  Only footwear with outer soles of leather or 
composition leather  15 H  15 %EN 15.12.2012 Official Journal of the European Union 1599
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6404.20.93  Boys' or girls' footwear, of a CIF value exceeding 
B/20.00 per pair 15 E  15 % 
6404.20.93A  Only footwear with outer soles of leather or 
composition leather  15 H  15 % 
6404.20.94  Women's footwear, of a CIF value not exceeding 
B/30.00 per pair 15 E  15 % 
6404.20.94A  Only footwear with outer soles of leather or 
composition leather  15 H  15 % 
6404.20.95  Women's footwear, of a CIF value exceeding B/30.00 
per pair 15 E  5 % 
6404.20.95A  Only footwear with outer soles of leather or 
composition leather  15 H  5 % 
6404.20.96  Men's footwear, of a CIF value not exceeding B/30.00 
per pair 15 E  15 % 
6404.20.96A  Only footwear with outer soles of leather or 
composition leather  15 H  15 % 
6404.20.97  Men's footwear, of a CIF value exceeding B/30.00 per 
pair 15 E  5 % 
6404.20.97A  Only footwear with outer soles of leather or 
composition leather  15 H  5 % 
64.05  OTHER FOOTWEAR.  
6405.10  With uppers of leather or composition leather:  
6405.10.10  With outer soles of wood or cork  15  H  15 % 
6405.10.20  With outer soles of other materials (cord, paperboard, 
woven fabrics and felt)  15 H  15 % 
6405.20  With uppers of textile materials:  
6405.20.10  With outer soles of wood or cork  15  E  15 % 
6405.20.20  With outer soles of other materials (cord, paperboard, 
woven fabrics and felt)  15 E  15 % 
6405.90  Other: 
6405.90.10  With outer soles of wood or cork  15  H  15 % 
6405.90.20  With outer soles of other materials (cord, paperboard, 
woven fabrics and felt)  15 H  15 % 
64.06  PARTS OF FOOTWEAR (INCLUDING UPPERS 
WHETHER OR NOT ATTACHED TO SOLES OTHER 
THAN OUTER SOLES); REMOVABLE IN-SOLES, HEEL 
CUSHIONS AND SIMILAR ARTICLES; GAITERS, 
LEGGINGS AND SIMILAR ARTICLES, AND PARTS 
THEREOF.  
6406.10.00  Uppers and parts thereof, other than stiffeners  10  E  FREE  
6406.20.00  Outer soles and heels, of rubber or plastics  10  E  FREE  
6406.91.00  Of wood —  A  FREE  
6406.99.00  Of other materials  10  E  FREEEN 1600 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6501.00.00  HAT-FORMS, HAT BODIES AND HOODS OF FELT, 
NEITHER BLOCKED TO SHAPE NOR WITH MADE 
BRIMS; PLATEAUX AND MANCHONS (INCLUDING 
SLIT MANCHONS), OF FELT.  15 C  15 % 
6502.00.00  HAT-SHAPES, PLAITED OR MADE BY ASSEMBLING 
STRIPS OF ANY MATERIAL, NEITHER BLOCKED TO 
SHAPE, NOR MADE WITH BRIMS, NOR LINED, NOR 
TRIMMED.  15 C  15 % 
65.04  HATS AND OTHER HEADGEAR, PLAITED OR MADE 
BY ASSEMBLING STRIPS OF ANY MATERIAL, 
WHETHER OR NOT LINED OR TRIMMED.  
6504.00.10  Straw hats and imitation-straw hats  15  E  15 % 
6504.00.20  Peaked caps, with commercial advertising  15  E  15 % 
6504.00.90  Other 15 E  15 % 
65.05  HATS AND OTHER HEADGEAR, KNITTED OR 
CROCHETED, OR MADE-UP FROM LACE, FELT OR 
OTHER TEXTILE FABRIC, IN THE PIECE (BUT NOT 
IN STRIPS), WHETHER OR NOT LINED OR 
TRIMMED; HAIR NETS OF ANY MATERIAL, 
WHETHER OR NOT LINED OR TRIMMED.  
6505.10.00  Hair nets  15  E  15 % 
6505.90  Other: 
6505.90.11  Of felt  15  E  15 % 
6505.90.12  Of other textile materials, men's  15 E  15 % 
6505.90.19  Other 15 E  15 % 
6505.90.21  Without advertising, for uniforms  15  E  15 % 
6505.90.22  With commercial advertising  15  E  15 % 
6505.90.23  With internationally copyrighted emblems or 
embroidery  15 E  10 % 
6505.90.29  Other 15 E  15 % 
6505.90.90  Other 15 E  15 % 
65.06  OTHER HEADGEAR, WHETHER OR NOT LINED OR 
TRIMMED. 
6506.10.00  Safety headgear  15  E  10 % 
6506.91.10  Hats  15 E  15 % 
6506.91.20  Swimming caps  15  E  10 % 
6506.91.30  Caps, other than swimming caps, and peaked caps, with 
commercial advertising  15 E  15 %EN 15.12.2012 Official Journal of the European Union 1601
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6506.91  Of rubber or of plastics:  
6506.91.90  Other 15 E  15 % 
6506.99  Of other materials:  
6506.99.10  Hats  15 E  15 % 
6506.99.20  Peaked caps, with commercial advertising  15  E  15 % 
6506.99.90  Other 15 E  15 % 
6507.00.00  HEAD-BANDS, LININGS, COVERS, HAT FOUN ­
DATIONS, HAT FRAMES, PEAKS AND CHINSTRAPS, 
FOR HEADGEAR.  15 E  15 % 
66.01  UMBRELLAS AND SUN UMBRELLAS (INCLUDING 
WALKING-TICK UMBRELLAS, GARDEN UMBRELLAS 
AND SIMILAR UMBRELLAS).  
6601.10.00  Garden or similar umbrellas  15  E  10 % 
6601.91  Having a telescopic shaft:  
6601.91.10  Beach, patio and swimming pool parasols  15  E  15 % 
6601.91.20  Other parasols and sun umbrellas  15  E  15 % 
6601.91.90  Other 15 E  10 % 
6601.99  Other: 
6601.99.10  Beach, patio and swimming pool parasols  15  E  15 % 
6601.99.20  Other parasols and sun umbrellas  15  E  15 % 
6601.99.90  Other 15 E  10 % 
66.02  WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING- 
CROPS AND THE LIKE.  
6602.00.10  Whips, riding crops and the like of any material  15  E  15 % 
6602.00.20  Walking sticks, seat-sticks and the like  15  E  15 % 
66.03  PARTS, TRIMMINGS AND ACCESSORIES OF 
ARTICLES OF HEADING 66.01 OR 66.02.  
6603.20.00  Umbrella frames, including frames mounted on shafts 
(sticks)  5 E  FREE  
6603.90  Other: 
6603.90.10  For umbrellas and sun umbrellas  15  E  FREE  
6603.90.90  Other 15 E  15 %EN 1602 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6701.00.00  SKINS AND OTHER PARTS OF BIRDS, WITH THEIR 
FEATHERS OR DOWN; FEATHERS, PARTS OF 
FEATHERS, DOWN AND ARTICLES THEREOF 
(OTHER THAN GOODS OF HEADING 05.05 AND 
WORKED QUILLS AND SCAPES).  15 E  15 % 
67.02  ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND 
PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL 
FLOWERS, FOLIAGE OR FRUIT. 
6702.10.00  Of plastic 15  E  10 % 
6702.90.00  Of other materials  15  E  10 % 
6703.00.00  HUMAN HAIR, DRESSED, THINNED, BLEACHED OR 
OTHERWISE WORKED; WOOL OR OTHER ANIMAL 
HAIR OR OTHER TEXTILE MATERIALS, PREPARED 
FOR USE IN MAKING WIGS AND THE LIKE.  15 C  15 % 
6703.00.00A  Only man-made textile materials, prepared for use in 
making dolls' hair  5 A  15 % 
67.04  WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES, 
SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL 
HAIR OR OF TEXTILE MATERIALS; ARTICLES OF 
HUMAN HAIR NOT ELSEWHERE SPECIFIED OR 
INCLUDED.  
6704.11.00  Complete wigs  15  C  15 % 
6704.19.00  Other 15 C  15 % 
6704.20.00  Of human hair  15  C  15 % 
6704.90.00  Of other materials  15  C  15 % 
6801.00.00  SETTS, CURBSTONES AND FLAGSTONES, OF 
NATURAL STONE (EXCEPT SLATE).  15 E  10 % 
6802.10  Tiles, cubes and similar articles, whether or not 
rectangular (including square), the largest surface area 
of which is capable of being enclosed in a square the 
side of which is less than 7 cm; artificially coloured 
granules, chippings and powder:  
6802.10.10  Artificially coloured granules, chippings and powder  15  E  15 % 
6802.10.90  Other 15 E  15 % 
6802.21.11  Flagstones, tiles, cubes, roofing tiles and bricks  15  E  10 % 
6802.21.19  Other 15 E  10 % 
6802.21.90  Other 15 E  10 % 
6802.23  Granite:  
6802.23.11  Flagstones, tiles, cubes, roofing tiles and bricks  15  E  10 % 
6802.23.19  Other 15 E  15 %EN 15.12.2012 Official Journal of the European Union 1603
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6802.23.90  Other 15 E  15 % 
6802.29  Other stone:  
6802.29.11  Flagstones, tiles, cubes, roofing tiles and bricks  15  E  10 % 
6802.29.19  Other 15 E  15 % 
6802.29.90  Other 15 E  15 % 
6802.91  Marble, travertine and alabaster  
6802.91.11  Religious statuettes  15  E  15 % 
6802.91.19  Other 15 E  10 % 
6802.91.21  Sinks, wash-basins and bathtubs  15  E  10 % 
6802.91.22  Soap dishes, towel rails, toilet paper holders and other 
sanitary ware  15 E  10 % 
6802.91.29  Other 15 E  15 % 
6802.91.90  Other 15 E  15 % 
6802.92  Other calcareous stone:  
6802.92.11  Religious statuettes  15  E  15 % 
6802.92.19  Other 15 E  10 % 
6802.92.21  Sinks, wash-basins and bathtubs  15  E  10 % 
6802.92.22  Soap dishes, towel rails, toilet paper holders and other 
sanitary ware  15 E  10 % 
6802.92.29  Other 15 E  15 % 
6802.92.90  Other 15 E  15 % 
6802.93  Granite:  
6802.93.11  Religious statuettes  15  E  15 % 
6802.93.19  Other 15 E  10 % 
6802.93.21  Sinks, wash-basins and bathtubs  15  E  10 % 
6802.93.22  Soap dishes, towel rails, toilet paper holders and other 
sanitary ware  15 E  10 % 
6802.93.29  Other 15 E  15 % 
6802.93.90  Other 15 E  15 % 
6802.99  Other stone:  
6802.99.11  Religious statuettes  15  E  15 %EN 1604 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6802.99.19  Other 15 E  10 % 
6802.99.21  Sinks, wash-basins and bathtubs  15  E  10 % 
6802.99.22  Soap dishes, towel rails, toilet paper holders and other 
sanitary ware  15 E  10 % 
6802.99.29  Other 15 E  15 % 
6802.99.90  Other 15 E  15 % 
68.03  WORKED SLATE AND ARTICLES OF SLATE OR OF 
AGGLOMERATED SLATE. 
6803.00.10  Flagstones, tiles and other builders' wares  15  E  10 % 
6803.00.20  Sinks, wash-basins and bathtubs  15  E  10 % 
6803.00.90  Other 15 E  15 % 
68.04  MILLSTONES, GRINDSTONES, GRINDING WHEELS 
AND THE LIKE, WITHOUT FRAMEWORKS, FOR 
GRINDING, SHARPENING, POLISHING, TRUEING OR 
CUTTING, HAND SHARPENING OR POLISHING 
STONES, AND PARTS THEREOF, OF NATURAL 
STONE, OF AGGLOMERATED NATURAL OR 
ARTIFICIAL ABRASIVES, OR OF CERAMICS, WITH 
OR WITHOUT PARTS OF OTHER MATERIALS.  
6804.10.00  Millstones and grindstones for milling, grinding or 
pulping 0 A  3 % 
6804.21.00  Of agglomerated synthetic or natural diamond  0  A  3 % 
6804.22.00  Of other agglomerated abrasives or of ceramics  0  A  3 % 
6804.23.00  Of natural stone  0  A  3 % 
6804.30.00  Hand sharpening or polishing stones  0  A  3 % 
68.05  NATURAL OR ARTIFICIAL ABRASIVE POWDER OR 
GRAIN, ON A BASE OF TEXTILE MATERIAL, OF 
PAPER, OF PAPERBOARD OR OF OTHER 
MATERIALS, WHETHER OR NOT CUT TO SHAPE 
OR SEWN OR OTHERWISE MADE UP.  
6805.10.00  On a base of woven textile fabric only  10  E  FREE  
6805.20.00  On a base of paper or paperboard only  10  E  FREE  
6805.30.00  On a base of other materials  5  C  FREE  
68.06  SLAG WOOL, ROCK WOOL AND SIMILAR MINERAL 
WOOLS; EXFOLIATED VERMICULITE, EXPANDED 
CLAYS, FOAMED SLAG AND SIMILAR EXPANDED 
MINERAL MATERIALS; MIXTURES AND ARTICLES 
OF HEAT-INSULATING, SOUND-NSULATING OR 
SOUND-ABSORBING MINERAL MATERIALS, OTHER 
THAN THOSE OF HEADING 68.11 OR 68.12 OR 
OF CHAPTER 9.EN 15.12.2012 Official Journal of the European Union 1605
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6806.10.00  Slag wool, rock wool and similar mineral wool 
(including intermixtures thereof), in bulk, sheets or rolls  0 A  FREE  
6806.20.00  Exfoliated vermiculite, expanded clays, foamed slag and 
similar expanded mineral materials (including inter ­
mixtures thereof)  0 A  FREE  
6806.90.00  Other 0  A  10 % 
68.07  ARTICLES OF SUCH MIXTURES OR ASBESTOS (FOR 
EXAMPLE: PETROLEUM BITUMEN OR COAL TAR 
PITCH).  
6807.10  In rolls:  
6807.10.10  On a backing of glass fibre  5  C  10 % 
6807.10.90  Other 5  C  10 % 
6807.90  Other: 
6807.90.10  On a backing of glass fibre  5  C  2,50 % 
6807.90.90  Other 5  C  5 % 
68.08  PANELS, BOARDS, TILES, BLOCKS AND SIMILAR 
ARTICLES OF VEGETABLE FIBRE, OF STRAW OR 
OF SHAVINGS, CHIPS, PARTICLES, SAWDUST OR 
OTHER WASTE, OF WOOD, AGGLOMERATED 
WITH CEMENT, PLASTER OR OTHER MINERAL 
BINDERS.  
6808.00.10  Panels, boards, tiles and the like  15 E  10 % 
6808.00.90  Other 15 E  10 % 
68.09  ARTICLES OF PLASTER OR OF COMPOSITIONS 
BASED ON PLASTER. 
6809.11.00  Faced or reinforced with paper or paperboard only  5  E  10 % 
6809.19.00  Other 15 E  10 % 
6809.90  Other articles:  
6809.90.10  Statuettes and other ornamental articles  15 E  10 % 
6809.90.20  Builders' wares  15  E  10 % 
6809.90.90  Other 15 E  5 % 
68.10  ARTICLES OF CEMENT, OF CONCRETE OR OF 
ARTIFICIAL STONE, WHETHER OR NOT 
REINFORCED.  
6810.11.00  Building blocks and bricks  15 E  10 % 
6810.19.00  Other 15 E  10 %EN 1606 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6810.91  Prefabricated structural components for building or civil 
engineering:  
6810.91.10  Tubes and pipes  15  E  10 % 
6810.91.90  Other 15 E  10 % 
6810.99  Other: 
6810.99.10  Statuettes and other ornamental articles  15  E  15 % 
6810.99.90  Other 15 E  15 % 
68.11  ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE 
FIBRE-EMENT OR THE LIKE.  
6811.40  Containing asbestos:  
6811.40.10  Corrugated sheets, other sheets, panels, tiles and similar 
articles  15 E  10 % 
6811.40.20  Tubes, pipes and tube or pipe fittings  15  E  15 % 
6811.40.91  Other articles for building or civil engineering  15  E  10 % 
6811.40.99  Other 15 E  15 % 
6811.81.00  Corrugated sheets  15  E  10 % 
6811.82.00  Other sheets, panels, tiles and similar articles  15  E  10 % 
6811.83  Tubes, pipes and tube or pipe fittings:  
6811.83.10  Having a minimum burst pressure of 100 lb/square 
inch 15 E  15 % 
6811.83.90  Other 15 E  15 % 
6811.89  Other articles:  
6811.89.11  Blocks and bricks  15  E  10 % 
6811.89.19  Other 15 E  10 % 
6811.89.90  Other 15 E  15 % 
68.12  FABRICATED ASBESTOS FIBRES; MIXTURES WITH A 
BASIS OF ASBESTOS OR WITH A BASIS OF 
ASBESTOS AND MAGNESIUM CARBONATE 
ARTICLES OF SUCH MIXTURES OR ASBESTOS (FOR 
EXAMPLE: THREAD, WOVEN FABRIC, CLOTHING, 
HEADGEAR, FOOTWEAR, GASKETS), WHETHER OR 
NOT REINFORCED, OTHER THAN GOODS OF 
HEADING 68.11 OR 68.13.  
6812.80.00  Of crocidolite  15  E  15 % 
6812.80.00A  Only paper, millboard and felt  0  A  15 % 
6812.80.00B  Only compressed fibre jointing, in sheets or rolls  0  A  15 %EN 15.12.2012 Official Journal of the European Union 1607
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6812.80.00C  Only fabricated crocidolite fibres; mixtures with a basis 
of crocidolite or with a basis of crocidolite and 
magnesium carbonate  0 A  15 % 
6812.80.00D  Only yarn and thread  0  A  15 % 
6812.80.00E  Only cords and string, whether or not plaited  0  A  15 % 
6812.91  Clothing, clothing accessories, footwear and headgear:  
6812.91.10  Articles of apparel and clothing accessories  15  E  15 % 
6812.91.20  Gloves 15  E  10 % 
6812.91.30  Hats and headgear  15  E  15 % 
6812.91.40  Gaiters  15  E  15 % 
6812.91.90  Other 15 E  15 % 
6812.92.00  Paper, millboard and felt  0  A  15 % 
6812.93.00  Compressed asbestos fibre jointing, in sheets or rolls  0  A  FREE  
6812.99  Other: 
6812.99.10  Tubes, pipes, profiles, rods, flagstones and tiles  15  E  10 % 
6812.99.20  Curtains, sheets and mattresses  15 E  15 % 
6812.99.30  Outer soles and heels  15  E  10 % 
6812.99.40  Gaskets, washers and other seals, diaphragms  15  E  FREE  
6812.99.91  Fabricated asbestos fibres; mixtures with a basis of 
asbestos and magnesium carbonate  0 A  FREE  
6812.99.92  Yarn and thread  0  A  FREE  
6812.99.93  Cords and string, whether or not plaited  0  A  FREE  
6812.99.94  Fabrics, whether or not knitted or crocheted  5  E  FREE  
6812.99.99  Other 15 E  15 % 
68.13  FRICTION MATERIAL AND ARTICLES THEREOF (FOR 
EXAMPLE: SHEETS, ROLLS, STRIPS, SEGMENTS, 
DISCS, WASHERS, PADS), NOT MOUNTED, FOR 
BRAKES, FOR CLUTCHES OR THE LIKE, WITH A 
BASIS OF ASBESTOS, OF OTHER MINERAL 
SUBSTANCES OR OF CELLULOSE, WHETHER OR 
NOT COMBINED WITH TEXTILE OR OTHER 
MATERIALS.  
6813.20.00  Containing asbestos  0  A  FREE  
6813.81.00  Brake linings and pads  0  A  FREE  
6813.89.00  Other 0  A  FREEEN 1608 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
68.14  WORKED MICA AND ARTICLES OF MICA, 
INCLUDING AGGLOMERATED OR RECONSTITUTED 
MICA, WHETHER OR NOT ON A SUPPORT OF 
PAPER, PAPERBOARD OR OTHER ATERIALS. 
6814.10.00  Plates, sheets and strips of agglomerated or recon ­
stituted mica, whether or not on a support  5 E  FREE  
6814.90.00  Other 15 E  15 % 
68.15  ARTICLES OF STONE OR OF OTHER MINERAL 
SUBSTANCES (INCLUDING CARBON FIBRES, 
ARTICLES OF CARBON FIBRES AND ARTICLES OF 
PEAT), NOT ELSEWHERE SPECIFIED OR INCLUDED.  
6815.10.00  Non-electrical articles of graphite or other carbon  0  A  15 % 
6815.20.00  Articles of peat  0  A  15 % 
6815.91.00  Containing magnesite, dolomite or chromite  0  A  15 % 
6815.99.00  Other 0  A  15 % 
6901.00.00  BRICKS, BLOCKS, TILES AND OTHER CERAMIC 
GOODS OF SILICEOUS FOSSIL MEALS (FOR 
EXAMPLE, KIESELGUHR, TRIPOLITE OR DIATOMITE) 
OR OF SIMILAR SILICEOUS EARTHS KIESELGUHR, 
TRIPOLITE OR DIATOMITE) OR OF SIMILAR 
SILICEOUS EARTHS.  0 A  10 % 
69.02  REFRACTORY BRICKS, BLOCKS, TILES AND SIMILAR 
REFRACTORY CONSTRUCTIONAL GOODS, OTHER 
THAN THOSE OF SILICEOUS FOSSIL MEALS OR OF 
SIMILAR SILICEOUS EARTHS.  
6902.10.00  Containing by weight, singly or together, more than 
50 % of the elements Mg, Ca or Cr, expressed as 
MgO, CaO or Cr  2 O 3 0 A  3 % 
6902.20.00  Containing, by weight, more than 50 % of alumina 
(Al  2 O 3 ), of silica (SiO  2 ) or of a mixture or compound 
of these products  0 A  3 % 
6902.90.00  Other 0  A  3 % 
69.03  OTHER REFRACTORY CERAMIC GOODS (FOR 
EXAMPLE: RETORTS, CRUCIBLES, MUFFLES, 
NOZZLES, PLUGS, SUPPORTS, CUPELS, TUBES, 
PIPES, SHEATHS AND RODS), OTHER THAN THOSE 
OF SILICEOUS FOSSIL MEALS OR OF SIMILAR 
SILICEOUS EARTHS.  
6903.10  Containing by weight more than 50 % of graphite or 
other carbon or of a mixture of these products  
6903.10.10  Nozzles for ships and boats  0  A  5 % 
6903.10.90  Other 0  A  15 % 
6903.20  Containing, by weight, more than 50 % of alumina 
(Al  2 O 3 ) or of a mixture or compound of alumina and 
of silica (SiO  2 )EN 15.12.2012 Official Journal of the European Union 1609
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6903.20.10  Nozzles for ships and boats  0  A  5 % 
6903.20.90  Other 0  A  15 % 
6903.90  Other: 
6903.90.10  Nozzles for ships and boats  0  A  5 % 
6903.90.90  Other 0  A  15 % 
69.04  CERAMIC BUILDING BRICKS, FLOORING BLOCKS, 
SUPPORT OR FILLER TILES AND THE LIKE.  
6904.10  Building bricks:  
6904.10.10  Of earthenware  15 E  10 % 
6904.10.90  Other 15 E  10 % 
6904.90  Other: 
6904.90.10  Of earthenware  15 E  10 % 
6904.90.90  Other 15 E  10 % 
69.05  ROOFING TILES, CHIMNEY-POTS, COWLS, CHIMNEY- 
LINERS, ARCHITECTURAL ORNAMENTS AND 
OTHER CERAMIC CONSTRUCTIONAL GOODS.  
6905.10.00  Roofing tiles  15  E  10 % 
6905.90  Other: 
6905.90.10  Of earthenware, whether or not glazed, enamelled or 
varnished  15 E  15 % 
6905.90.91  Of porcelain or faience  15  E  15 % 
6905.90.99  Other 15 E  15 % 
69.06  CERAMIC PIPES, CONDUITS, GUTTERING AND PIPE 
FITTINGS. 
6906.00.10  Of earthenware  15 E  10 % 
6906.00.90  Other 15 E  10 % 
69.07  UNGLAZED CERAMIC FLAGS AND PAVING, HEARTH 
OR WALL TILES; UNGLAZED CERAMIC MOSAIC 
CUBES AND THE LIKE, WHETHER OR NOT ON A 
BACKING.  
6907.10  Tiles, cubes and similar articles, whether or not 
rectangular, the largest surface area of which is 
capable of being enclosed in a square the side of 
which is less than 7 cm:  
6907.10.10  Of earthenware  15 E  10 % 
6907.10.20  Stoneware  15  E  10 %EN 1610 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
6907.10.90  Other 15 E  10 % 
6907.90  Other: 
6907.90.10  Of earthenware  15  E  10 % 
6907.90.20  Stoneware  15  E  10 % 
6907.90.90  Other 15 E  10 % 
69.08  GLAZED CERAMIC FLAGS AND PAVING, HEARTH 
OR WALL TILES; GLAZED CERAMIC MOSAIC 
CUBES AND THE LIKE, WHETHER OR NOT ON A 
BACKING.  
6908.10  Tiles, cubes and similar articles, whether or not 
rectangular, the largest surface area of which is 
capable of being enclosed in a square the side of 
which is less than 7 cm:  
6908.10.10  Of earthenware  15  E  10 % 
6908.10.90  Other 15 E  10 % 
6908.90  Other: 
6908.90.11  Of earthenware  15  E  10 % 
6908.90.19  Other 15 E  10 % 
6908.90.21  Stoneware  15  E  10 % 
6908.90.29  Other 15 E  10 % 
6908.90.91  Of earthenware  15  E  10 % 
6908.90.99  Other 15 E  10 % 
69.09  CERAMIC WARES FOR LABORATORY, CHEMICAL 
OR OTHER TECHNICAL USES; CERAMIC TROUGHS, 
TUBS AND SIMILAR RECEPTACLES OF A KIND USED 
IN AGRICULTURE; CERAMIC POTS, JARS AND 
SIMILAR ARTICLES OF A KIND USED FOR THE 
CONVEYANCE OR PACKING OF GOODS.  
6909.11.00  Of porcelain or china  0  A  3 % 
6909.12.00  Articles having a hardness equivalent to 9 or more on 
the Mohs scale 0 A  3 % 
6909.19.10  Of earthenware  0  A  15 % 
6909.19.90  Other 0  A  3 % 
6909.90  Other: 
6909.90.10  Of earthenware  15  E  15 % 
6909.90.90  Other 15 E  15 %EN 15.12.2012 Official Journal of the European Union 1611
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
69.10  CERAMIC SINKS, WASH BASINS, WASH BASIN 
PEDESTALS, BATHS, BIDETS, WATER CLOSET PANS, 
FLUSHING CISTERNS, URINALS AND SIMILAR 
SANITARY FIXTURES.  
6910.10  Of porcelain or china: 
6910.10.11  Water closet pans, with or without cisterns, of a height 
of 10 inches for use by children  15 G  10 % 
6910.10.12  Water closet pans, with or without cisterns, of a height 
of 18 inches for use by disabled persons  15 G  10 % 
6910.10.13  Bidets  15 G  10 % 
6910.10.14  Urinals of a height not exceeding 14 inches  15  G  10 % 
6910.10.15  Urinals of a height exceeding 14 inches  15  G  10 % 
6910.10.16  Water closet pans with cisterns, moulded in a single 
piece 15 G  10 % 
6910.10.17  Wash basin pedestals  15  G  10 % 
6910.10.19  Other 15 G  10 % 
6910.10.20  Sinks (washbasins) and bathtubs  15  G  10 % 
6910.10.30  Seats for water-closet pans  15  G  10 % 
6910.10.90  Other 15 G  10 % 
6910.90  Other: 
6910.90.11  Water closet pans, with or without cisterns, of a height 
of 10 inches for use by children  15 E  10 % 
6910.90.12  Water closet pans, with or without cisterns, of a height 
of 18 inches for use by disabled persons  15 E  10 % 
6910.90.13  Bidets  15 E  10 % 
6910.90.14  Urinals of a height not exceeding 14 inches  15  E  10 % 
6910.90.15  Urinals of a height exceeding 14 inches  15  E  10 % 
6910.90.16  Water closet pans with cisterns, moulded in a single 
piece 15 E  10 % 
6910.90.17  Wash basin pedestals  15  E  10 % 
6910.90.19  Other 15 E  10 % 
6910.90.20  Sinks (washbasins) and bathtubs  15  E  10 % 
6910.90.30  Seats for water-closet pans  15  E  10 % 
6910.90.90  Other 15 E  10 %EN 1612 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
69.11  TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD 
ARTICLES AND TOILET ARTICLES, OF PORCELAIN 
OR OF CHINA.  
6911.10.00  Tableware and kitchenware  15  E  10 % 
6911.90  Other: 
6911.90.10  Accessories for sanitary fixtures  15  E  10 % 
6911.90.90  Other 15 E  10 % 
69.12  TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD 
ARTICLES AND TOILET ARTICLES, OTHER THAN OF 
PORCELAIN. OR CHINA.  
6912.00.11  Of earthenware  15  E  10 % 
6912.00.19  Other 15 E  10 % 
6912.00.20  Accessories for sanitary fixtures for fitting to walls or 
for building in  15 E  10 % 
6912.00.90  Other 15 E  15 % 
69.13  STATUETTES AND OTHER ORNAMENTAL CERAMIC 
ARTICLES. 
6913.10.00  Of porcelain or china  15  E  10 % 
6913.90  Other: 
6913.90.10  Of faience  15  E  10 % 
6913.90.91  Of earthenware  15  E  15 % 
6913.90.99  Other 15 E  10 % 
69.14  OTHER CERAMIC ARTICLES.  
6914.10  Of porcelain or china: 
6914.10.10  Stoves and other heating apparatus  15  E  15 % 
6914.10.90  Other 15 E  15 % 
6914.90  Other: 
6914.90.10  Of earthenware  15  E  15 % 
6914.90.90  Other 15 E  15 % 
7001.00.00  CULLET AND OTHER WASTE AND SCRAP OF 
GLASS; GLASS IN THE MASS.  0 A  10 % 
70.02  GLASS IN BALLS (OTHER THAN MICROSPHERES OF 
HEADING 70.18), RODS OR TUBES, UNWORKED.  
7002.10.00  Balls 0  A  FREE  
7002.20.00  Rods 0  A  10 %EN 15.12.2012 Official Journal of the European Union 1613
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7002.31.00  Of fused quartz or other fused silica  0  A  10 % 
7002.32.00  Of other glass having a linear coefficient of expansion 
not exceeding 5 × 10  –6 per Kelvin within a temperature 
range of 0 °C to 300 °C  0 A  10 % 
7002.39.00  Other 0  A  10 % 
70.03  CAST GLASS AND ROLLED GLASS, IN SHEETS OR 
PROFILES, WHETHER OR NOT HAVING AN 
ABSORBENT, REFLECTING OR NON-REFLECTING 
LAYER, BUT NOT OTHERWISE WORKED.  
7003.12.11  Slatted  0  A  10 % 
7003.12.12  Other, opacified or translucent  0  A  10 % 
7003.12.19  Other 0  A  FREE  
7003.12.90  Other 0  A  10 % 
7003.19  Other: 
7003.19.10  Slatted  0  A  10 % 
7003.19.20  Other, sheets, of rectangular (including square) shape  0  A  FREE  
7003.19.90  Other 0  A  10 % 
7003.20.00  Wired sheets  0  A  10 % 
7003.30.00  Profiles  0  A  10 % 
70.04  DRAWN GLASS AND BLOWN GLASS, IN SHEETS 
WHETHER OR NOT HAVING AN ABSORBENT, 
REFLECTING OR NON-REFLECTING LAYER, BUT 
NOT OTHERWISE WORKED.  
7004.20  Glass, coloured throughout the mass (body tinted), 
opacified, flashed or having an absorbent, reflecting or 
non-reflecting layer:  
7004.20.11  Slatted  0  A  FREE  
7004.20.19  Other 0  A  FREE  
7004.20.90  Other 0  A  10 % 
7004.90  Other glass:  
7004.90.11  Slatted  0  A  FREE  
7004.90.19  Other 0  A  FREE  
7004.90.90  Other 0  A  10 % 
70.05  FLOAT GLASS AND SURFACE GROUND OR 
POLISHED GLASS, IN SHEETS, WHETHER OR NOT 
HAVING AN ABSORBENT, REFLECTING OR NON- 
REFLECTING LAYER, BUT NOT OTHERWISE 
WORKED.EN 1614 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7005.10  Non-wired glass, having an absorbent, reflecting or 
non-reflecting layer:  
7005.10.11  Slatted  0  A  10 % 
7005.10.19  Other 0  A  FREE  
7005.10.90  Other 0  A  10 % 
7005.21  Coloured throughout the mass (body tinted), opacified, 
flashed or merely surface ground:  
7005.21.11  Slatted  0  A  10 % 
7005.21.19  Other 0  A  FREE  
7005.21.90  Other 0  A  10 % 
7005.29  Other: 
7005.29.11  Slatted  0  A  10 % 
7005.29.19  Other 0  A  FREE  
7005.29.90  Other 0  A  10 % 
7005.30.00  Wired glass  0  A  10 % 
70.06  GLASS OF HEADINGS 70.03, 70.04 OR 70.05, BENT, 
EDGE-WORKED, ENGRAVED, DRILLED, ENAMELLED 
OR OTHERWISE WORKED, BUT NOT FRAMED OR 
FITTED WITH OTHER MATERIALS.  
7006.00.11  Slatted  5  E  10 % 
7006.00.19  Other 5  E  10 % 
7006.00.90  Other 5  E  10 % 
70.07  SAFETY GLASS, CONSISTING OF TOUGHENED (TEM ­
PERED) OR LAMINATED GLASS.  
7007.11.00  Of size and shape suitable for incorporation in vehicles, 
aircraft, spacecraft or vessels  5 E  10 % 
7007.19.00  Other 10 G  FREE  
7007.21.00  Of size and shape suitable for incorporation in vehicles, 
aircraft, spacecraft or vessels  5 E  10 % 
7007.29.00  Other 5  E  10 % 
7008.00.10  Translucent  15  G  15 % 
7008.00.90  Other 15 G  15 % 
7009.10.00  Rear-view mirrors for vehicles  0  A  10 %EN 15.12.2012 Official Journal of the European Union 1615
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7009.91  Unframed  
7009.91.10  Plates and sheets, unprocessed and not combined with 
other materials:  15 E  15 % 
7009.91.90  Other 15 E  15 % 
7009.92  Framed:  
7009.92.10  Portable mirrors for toilet or table use or hand-held  15  E  15 % 
7009.92.20  Curved mirrors (concave or convex)  15  E  15 % 
7009.92.90  Other 15 E  15 % 
70.10  CARBOYS, BOTTLES, FLASKS, JARS, POTS, PHIALS 
AND OTHER ARTICLES FOR THE CONVEYANCE 
OR PACKING OF GOODS, OF GLASS; STOPPERS, 
LIDS AND OTHER CLOSURES, OF GLASS.  
7010.10.00  Ampoules  0  A  FREE  
7010.20.00  Stoppers, lids and other closures  0  A  10 % 
7010.90  Other: 
7010.90.11  Cut, polished or frosted, sheathed or covered with other 
materials  5 G  15 % 
7010.90.11A  Only less than 4 l  15  H  15 % 
7010.90.12  Other, of types manufactured in the country (with a 
capacity of more than 30 c.c. and weighing more 
than 50 grams)  5 G  15 % 
7010.90.12A  Only less than 4 l  15  H  15 % 
7010.90.19  Other —  A  FREE  
7010.90.21  Cut, polished or frosted, sheathed or covered with other 
materials  10 H  15 % 
7010.90.21A  Only tubular containers, amber coloured, with an 
opening not exceeding 32 mm, of a kind used for 
medicaments  15 H  15 % 
7010.90.22  Other, of types manufactured in the country (with a 
capacity of more than 30 c.c. and weighing more 
than 50 grams)  10 H  15 % 
7010.90.22A  Only tubular containers, amber coloured, with an 
opening not exceeding 32 mm, of a kind used for 
medicaments  15 H  15 % 
7010.90.23  Candle holder (of the candle glass kind)  10  H  FREE  
7010.90.29  Other —  A  FREE  
7010.90.31  Cut, polished or frosted, sheathed or covered with other 
materials  10 H  15 %EN 1616 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7010.90.31A  Only of a shape other than tubular, of a capacity not 
exceeding 180 ml, with an opening not exceeding 
15mm  15 G  15 % 
7010.90.31B  Only tubular containers, amber coloured, with an 
opening not exceeding 32 mm, of a kind used for 
medicaments  15 E  15 % 
7010.90.32  Other, of types manufactured in the country (with a 
capacity of more than 30 c.c. and weighing more 
than 50 grams)  10 H  15 % 
7010.90.32A  Only of a shape other than tubular, of a capacity not 
exceeding 180 ml, with an opening not exceeding 
15 mm  15 G  15 % 
7010.90.32B  Only tubular containers, amber coloured, with an 
opening not exceeding 32 mm, of a kind used for 
medicaments  15 E  15 % 
7010.90.33  For colognes  —  A  FREE  
7010.90.39  Other —  A  FREE  
7010.90.91  Cut, polished or frosted, sheathed or covered with other 
materials  15 G  15 % 
7010.90.91A  Only with an opening of 22 mm or more  15  H  15 % 
7010.90.91B  Only borosilicate flasks  0  A  15 % 
7010.90.92  Other, of types manufactured in the country (with a 
capacity of more than 30 c.c. and weighing more 
than 50 grams)  15 G  15 % 
7010.90.92A  Only with an opening of 22 mm or more  15  H  15 % 
7010.90.92B  Only borosilicate flasks  0  A  15 % 
7010.90.93  Glass containers of a capacity of 55 to 60 cc for shoe 
dyes  — A  FREE  
7010.90.99  Other —  A  FREE  
70.11  GLASS ENVELOPES (INCLUDING BULBS AND TUBES), 
OPEN, AND GLASS PARTS THEREOF, WITHOUT 
FITTINGS, FOR ELECTRIC LAMPS, CATHODE RAY 
TUBES OR THE LIKE.  
7011.10.00  For electric lighting  0  A  10 % 
7011.20.00  For cathode ray tubes  0  A  10 % 
7011.90.00  Other 0  A  10 % 
70.13  GLASSWARE OF A KIND USED FOR TABLE, 
KITCHEN, TOILET, OFFICE, INDOOR DECORATION 
OR SIMILAR PURPOSES (OTHER THAN THAT OF 
HEADING 70.10 OR 70.18).EN 15.12.2012 Official Journal of the European Union 1617
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7013.10  Of glass-ceramics:  
7013.10.11  Babies' feeding bottles  15  E  10 % 
7013.10.19  Other 15 E  15 % 
7013.10.21  Bathroom accessories to be fastened or built in  15  E  10 % 
7013.10.29  Other 15 E  15 % 
7013.10.30  Office supplies  15  E  15 % 
7013.10.90  Other 15 E  15 % 
7013.22.00  Of lead crystal  15  E  10 % 
7013.28.00  Other 15 E  15 % 
7013.33.00  Of lead crystal  15  E  10 % 
7013.37.00  Other 15 E  15 % 
7013.41  Of lead crystal:  
7013.41.10  Babies' feeding bottles  15  E  10 % 
7013.41.90  Other 15 E  10 % 
7013.42.10  Babies' feeding bottles  15  E  10 % 
7013.42.90  Other 15 E  10 % 
7013.49  Other: 
7013.49.11  With a capacity of more than 30 c.c. and weighing 
more than 50 grams  15 E  10 % 
7013.49.19  Other 15 E  10 % 
7013.49.90  Other 15 E  15 % 
7013.91.00  Of lead crystal  15  E  10 % 
7013.99  Other: 
7013.99.11  Bathroom accessories to be fastened or built in  15  E  10 % 
7013.99.19  Other 15 E  15 % 
7013.99.20  Office supplies  15  E  15 % 
7013.99.90  Other 15 E  10 % 
7014.00.00  SIGNALLING GLASSWARE AND OPTICAL ELEMENTS 
OF GLASS (OTHER THAN THOSE OF HEADING 
70.15), NOT OPTICALLY WORKED.  0 A  FREEEN 1618 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
70.15  CLOCK OR WATCH GLASSES AND SIMILAR 
GLASSES, GLASSES FOR NON-CORRECTIVE OR 
CORRECTIVE SPECTACLES, CURVED, BENT, 
HOLLOWED OR THE LIKE, NOT OPTICALLY 
WORKED; HOLLOW GLASS SPHERES AND THEIR 
SEGMENTS, FOR THE MANUFACTURE OF SUCH 
GLASSES.  
7015.10.00  Glasses for corrective spectacles  0  A  10 % 
7015.90.00  Other 0  A  15 % 
70.16  PAVING BLOCKS, SLABS, BRICKS, SQUARES, TILES 
AND OTHER ARTICLES OF PRESSED OR MOULDED 
GLASS, WHETHER OR NOT WIRED, OF A KIND 
USED FOR BUILDING OR CONSTRUCTION 
PURPOSES; GLASS CUBES AND OTHER GLASS 
SMALLWARES, WHETHER OR NOT ON A 
BACKING, FOR MOSAICS OR SIMILAR DECORATIVE 
PURPOSES LEADED LIGHTS AND THE LIKE MULTI ­
CELLULAR OR FOAM GLASS IN BLOCKS, PANELS, 
PLATES, SHELLS OR SIMILAR FORMS.  
7016.10.00  Glass cubes and other glass smallwares, whether or not 
on a backing, for mosaics or similar decorative 
purposes 10 C  15 % 
7016.90.00  Other 10 C  10 % 
70.17  LABORATORY, HYGIENIC OR PHARMACEUTICAL 
GLASSWARE, WHETHER OR NOT GRADUATED OR 
CALIBRATED. 
7017.10.00  Of quartz or other fused silica  0  A  3 % 
7017.20.00  Of other glass having a linear coefficient of expansion 
not exceeding 5 × 10  –6 per Kelvin within a temperature 
range of 0 °C to 300 °C  0 A  3 % 
7017.90.00  Other 0  A  3 % 
70.18  GLASS BEADS, IMITATION PEARLS, IMITATION 
PRECIOUS OR SEMI-PRECIOUS STONES AND 
SIMILAR GLASS SMALLWARES, AND ARTICLES 
THEREOF OTHER THAN IMITATION JEWELLERY; 
GLASS EYES OTHER THAN PROSTHETIC ARTICLES; 
STATUETTES AND OTHER ORNAMENTS OF LAMP- 
WORKED GLASS, OTHER THAN IMITATION 
JEWELLERY; GLASS MICROSPHERES NOT 
EXCEEDING 1 MM IN DIAMETER.  
7018.10.00  Glass beads, imitation pearls, imitation precious or 
semi-precious stones and similar glass smallwares  15 E  15 % 
7018.20.00  Glass microspheres not exceeding 1mm in diameter  0  A  FREE  
7018.90.00  Other 15 E  15 % 
70.19  GLASS FIBRES (INCLUDING GLASS WOOL) AND 
ARTICLES THEREOF (FOR EXAMPLE: YARN, 
WOVEN FABRICS).EN 15.12.2012 Official Journal of the European Union 1619
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7019.11.00  Chopped strands, of a length of not more than 50 mm  0  A  15 % 
7019.12.00  Rovings  0  A  15 % 
7019.19.00  Other 0  A  15 % 
7019.31.00  Mats  0  A  10 % 
7019.32.00  Voiles  0  A  10 % 
7019.39  Other: 
7019.39.10  Panels, plates or sheets, of glass fibre, cut to size, coated 
on one side with plastic, suitable for suspended ceilings  0 A  15 % 
7019.39.90  Other 0  A  FREE  
7019.40.00  Woven fabrics of rovings  0  A  FREE  
7019.51.00  Of a width not exceeding 30 cm  0  A  FREE  
7019.52.00  Of a width exceeding 30 cm, plain weave, weighing less 
than 250 g/m  2 , of filaments measuring per single yarn 
not more than 136 tex  0 A  FREE  
7019.59.00  Other 0  A  FREE  
7019.90.00  Other 0  A  10 % 
70.20  OTHER ARTICLES OF GLASS.  
7020.00.10  Glass inners for vacuum flasks and the like, having a 
capacity exceeding 30cc and weighing more than 50 g  0 A  15 % 
7020.00.90  Other 15 E  10 % 
71.01  PEARLS, NATURAL OR CULTURED, WHETHER OR 
NOT WORKED OR GRADED BUT NOT STRUNG, 
MOUNTED OR SET; PEARLS, NATURAL OR 
CULTURED, TEMPORARILY STRUNG FOR 
CONVENIENCE OF TRANSPORT.  
7101.10  Natural pearls  
7101.10.10  Unworked  10  E  10 % 
7101.10.20  Worked  10 E  15 % 
7101.21.00  Unworked  10  E  10 % 
7101.22.00  Worked  10 E  15 % 
71.02  DIAMONDS, WHETHER OR NOT WORKED, BUT 
NOT MOUNTED OR SET.  
7102.10.00  Unsorted  5  E  10 %EN 1620 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7102.21.00  Unworked or simply sawn, cleaved or bruted  0  A  10 % 
7102.29.00  Other 0  A  10 % 
7102.31.00  Unworked or simply sawn, cleaved or bruted  5  E  10 % 
7102.39.00  Other 5  E  10 % 
71.03  PRECIOUS STONES (OTHER THAN DIAMONDS) AND 
SEMI-PRECIOUS STONES, WHETHER OR NOT 
WORKED OR GRADED, BUT NOT STRUNG, 
MOUNTED OR SET; UNGRADED PRECIOUS 
STONES (OTHER THAN DIAMONDS) AND SEMI- 
PRECIOUS STONES, TEMPORARILY STRUNG FOR 
CONVENIENCE OF TRANSPORT.  
7103.10.00  Unworked or simply sawn or roughly shaped  5  E  10 % 
7103.91.00  Rubies, sapphires and emeralds  5  E  10 % 
7103.99.00  Other 5  E  10 % 
71.04  SYNTHETIC OR RECONSTRUCTED PRECIOUS OR 
SEMI-PRECIOUS STONES, WHETHER OR NOT 
WORKED OR GRADED, BUT NOT STRUNG, 
MOUNTED OR SET; UNGRADED SYNTHETIC OR 
RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS 
STONES, TEMPORARILY STRUNG FOR 
CONVENIENCE OF TRANSPORT.  
7104.10.00  Piezo-electric quartz  10  E  10 % 
7104.20.00  Other, unworked or simply sawn or roughly shaped  10  E  10 % 
7104.90.00  Other 10 E  10 % 
71.05  DUST AND POWDER OF NATURAL OR SYNTHETIC 
PRECIOUS OR SEMI-PRECIOUS STONES.  
7105.10.00  Of diamonds  5  E  10 % 
7105.90.00  Other 5  E  10 % 
71.06  SILVER (INCLUDING SILVER PLATED WITH GOLD 
OR PLATINUM), UNWROUGHT OR IN SEMI-MANU ­
FACTURED FORMS, OR IN POWDER FORM.  
7106.10.00  Powder  10  E  FREE  
7106.91.00  Unworked  10  C  FREE  
7106.92.00  Semi-manufactured  —  A  FREE  
7107.00.00  BASE METALS CLAD WITH SILVER, NOT FURTHER 
WORKED THAN SEMI-MANUFACTURED.  10 E  FREE  
71.08  GOLD (INCLUDING GOLD PLATED WITH 
PLATINUM) UNWROUGHT OR IN SEMI-MANU ­
FACTURED FORMS, OR IN POWDER FORM.  
7108.11.00  Powder  5  E  FREEEN 15.12.2012 Official Journal of the European Union 1621
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7108.12.00  Other unwrought forms  5  E  FREE  
7108.13.00  Other semi-manufactured forms  5  E  FREE  
7108.20.00  For monetary use  5  E  FREE  
7109.00.00  BASE METALS OR SILVER, CLAD WITH GOLD, NOT 
FURTHER WORKED THAN SEMI-MANUFACTURED.  10 E  FREE  
71.10  PLATINUM, UNWROUGHT OR IN SEMI-MANU ­
FACTURED FORMS, OR IN POWDER FORM.  
7110.11.00  Unwrought or in powder form  0  A  FREE  
7110.19.00  Other 0  A  FREE  
7110.21.00  Unwrought or in powder form  0  A  FREE  
7110.29.00  Other 0  A  FREE  
7110.31.00  Unwrought or in powder form  0  A  FREE  
7110.39.00  Other 0  A  FREE  
7110.41.00  Unwrought or in powder form  0  A  FREE  
7110.49.00  Other 0  A  FREE  
7111.00.00  BASE METALS, SILVER OR GOLD, CLAD WITH 
PLATINUM, NOT FURTHER WORKED THAN SEMI- 
MANUFACTURED. 10 E  FREE  
71.12  WASTE AND SCRAP OF PRECIOUS METAL OR OF 
METAL CLAD WITH PRECIOUS METAL; OTHER 
WASTE AND SCRAP CONTAINING PRECIOUS 
METALS OR PRECIOUS-METAL COMPOUNDS, OF A 
KIND USED PRINCIPALLY FOR THE RECOVERY OF 
PRECIOUS METAL.  
7112.30.00  Ash containing precious metal or precious-metal 
compounds 0 A  FREE  
7112.91.00  Of gold, including metal clad with gold but excluding 
sweepings containing other precious metals  0 A  FREE  
7112.92.00  Of platinum, including metal clad with platinum but 
excluding sweepings containing other precious metals  0 A  FREE  
7112.99.00  Other 0  A  FREE  
71.13  ARTICLES OF JEWELLERY AND PARTS THEREOF, OF 
PRECIOUS METAL OR OF METAL CLAD WITH 
PRECIOUS METAL.  
7113.11.00  Of silver, whether or not plated or clad with other 
precious metal  15 E  10 % 
7113.19.00  Of other precious metal, whether or not plated or clad 
with precious metal  15 C  10 %EN 1622 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7113.20.00  Of base metal clad with precious metal  15  E  10 % 
71.14  Articles of goldsmiths' or silversmiths' wares and parts 
thereof, of precious metal or of metal clad with 
precious metal:  
7114.11.00  Of silver, whether or not plated or clad with other 
precious metal  15 E  10 % 
7114.19.00  Of other precious metal, whether or not plated or clad 
with precious metal  15 E  10 % 
7114.20.00  Of base metal clad with precious metal  15  E  10 % 
71.15  OTHER ARTICLES OF PRECIOUS METAL OR OF 
METAL CLAD WITH PRECIOUS METAL.  
7115.10.00  Catalysts in the form of wire cloth or grill, of platinum  0  A  10 % 
7115.90.00  Other 15 E  10 % 
71.16  ARTICLES OF NATURAL OR CULTURED PEARLS, 
PRECIOUS OR SEMI-PRECIOUS STONES (NATURAL, 
SYNTHETIC OR RECONSTRUCTED).  
7116.10.00  Of natural or cultured pearls  15  E  10 % 
7116.20.00  Of precious or semi-precious stones (natural, synthetic 
or reconstructed)  15 E  10 % 
71.17  IMITATION JEWELLERY.  
7117.11.00  Cuff links and studs  15  E  15 % 
7117.19.00  Other 15 E  10 % 
7117.90  Other: 
7117.90.10  Cuff-links and similar of any material, except base 
metals  15 E  15 % 
7117.90.20  Other, made of at least two different materials, without 
the individual linking devices  15 E  10 % 
7117.90.31  Of ivory 15  E  15 % 
7117.90.32  Of tortoise shell  15  E  15 % 
7117.90.39  Other 15 E  15 % 
7117.90.41  Of plastics  15  E  10 % 
7117.90.42  Of wood 15  E  15 % 
7117.90.43  Of monumental or building stone, other than precious 
or semi-precious stone  15 E  15 % 
7117.90.44  Of porcelain or china  15  E  10 %EN 15.12.2012 Official Journal of the European Union 1623
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7117.90.45  Of other ceramic materials  15  E  15 % 
7117.90.46  Of glass  15  E  15 % 
7117.90.47  Of vegetable carving material, except wood; of other 
unspecified mineral carving materials  15 E  10 % 
7117.90.49  Other 15 E  10 % 
71.18  COIN. 
7118.10.00  Coin (other than gold coin), not being legal tender  5  E  FREE  
7118.90.00  Other 5  C  FREE  
72.01  PIG IRON AND SPIEGELEISEN IN PIGS, BLOCKS OR 
OTHER PRIMARY FORMS. 
7201.10.00  Non-alloy pig iron containing by weight 0,5 % or less 
of phosphorus  0 A  FREE  
7201.20.00  Non-alloy pig iron containing by weight more than 
0,5 % of phosphorus  0 A  FREE  
7201.50.00  Alloy pig iron; spiegeleisen  0  A  FREE  
72.02  FERRO-ALLOYS. 
7202.11.00  Containing by weight more than 2 % of carbon  0  A  15 % 
7202.19.00  Other 0  A  15 % 
7202.21.00  Containing by weight more than 55 % of silicon  0  A  15 % 
7202.29.00  Other 0  A  15 % 
7202.30.00  Ferro-silico-manganese  0  A  15 % 
7202.41.00  Containing by weight more than 4 % of carbon  0  A  15 % 
7202.49.00  Other 0  A  15 % 
7202.50.00  Ferro-silico-chromium  0  A  15 % 
7202.60.00  Ferro-nickel  0  A  15 % 
7202.70.00  Ferro-molybdenum  0  A  15 % 
7202.80.00  Ferro-tungsten and ferro-silico-tungsten  0  A  15 % 
7202.91.00  Ferro-titanium and ferro-silico-titanium  0  A  15 % 
7202.92.00  Ferro-Vanadium  0  A  15 % 
7202.93.00  Ferro-Niobium  0  A  15 % 
7202.99.00  Other 0  A  15 %EN 1624 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
72.03  FERROUS PRODUCTS OBTAINED BY DIRECT 
REDUCTION OF IRON ORE AND OTHER SPONGY 
FERROUS PRODUCTS, IN LUMPS, PELLETS OR 
SIMILAR FORMS; IRON HAVING A MINIMUM 
PURITY BY WEIGHT OF 99,94 %, IN LUMPS, 
PELLETS, OR SIMILAR FORMS.  
7203.10.00  Ferrous products obtained by direct reduction of iron 
ore 0 A  15 % 
7203.90.00  Other 0  A  15 % 
72.04  FERROUS WASTE AND SCRAP; REMELTING SCRAP 
INGOTS OF IRON OR STEEL. 
7204.10.00  Waste and scrap of cast iron  0  A  FREE  
7204.21.00  Of stainless steel  0  A  FREE  
7204.29.00  Other 0  A  10 % 
7204.30.00  Waste and scrap of tinned iron or steel  0  A  FREE  
7204.41.00  Turnings, shavings, chips, milling waste, sawdust, 
filings, trimmings and stampings, whether or not in 
bundles  0 A  FREE  
7204.49.00  Other 0  A  10 % 
7204.50.00  Scrap ingots  0  A  10 % 
72.05  GRANULES AND POWDERS, OF PIG IRON, SPIEGE ­
LEISEN, IRON OR STEEL.  
7205.10.00  Granules  0  A  FREE  
7205.21.00  Of alloy steel  0  A  15 % 
7205.29.00  Other 0  A  15 % 
72.06  IRON AND NON-ALLOY STEEL IN INGOTS OR 
OTHER PRIMARY FORMS (EXCLUDING IRON OF 
HEADING 72.03).  
7206.10.00  Ingots  0  A  10 % 
7206.90.00  Other 0  A  10 % 
72.07  SEMI-FINISHED PRODUCTS OF IRON OR NON- 
ALLOY STEEL.  
7207.11.00  Of rectangular or square cross-section, the width 
measuring less than twice the thickness  0 A  FREE  
7207.12.00  Other, of rectangular (other than square) cross-section  0  A  FREE  
7207.19.00  Other 0  A  FREE  
7207.20.00  Containing by weight 0,25 % or more of carbon  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1625
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
72.08  FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY 
STEEL, OF A WIDTH OF 600 MM OR MORE, HOT- 
ROLLED, NOT CLAD, PLATED OR COATED.  
7208.10.00  In coils, not further worked than hot-rolled, with 
patterns in relief  0 A  FREE  
7208.25.00  Of a thickness of 4,75 mmor more  0  A  FREE  
7208.26.00  Of a thickness exceeding 3,5 mm but not exceeding 
4,75 mm  0 A  10 % 
7208.27.00  Of a thickness of less than 3 mm  0  A  FREE  
7208.36.00  Of a thickness exceeding 10 mm  0  A  FREE  
7208.37.00  Of a thickness of 4,75 mm or more but not exceeding 
10 mm  0 A  FREE  
7208.38.00  Of a thickness exceeding 3,5 mm but not exceeding 
4,75 mm  0 A  10 % 
7208.39.00  Of a thickness of less than 3 mm  0  A  FREE  
7208.40.00  Not in coils, not further worked than hot-rolled, with 
patterns in relief  10 E  FREE  
7208.51.00  Of a thickness exceeding 10 mm  10  G  FREE  
7208.52.00  Of a thickness of 4,75 mm or more but not exceeding 
10 mm  5 G  FREE  
7208.53.00  Of a thickness exceeding 3 mm but not exceeding 
4,75 mm  10 G  FREE  
7208.54.00  Of a thickness of less than 3 mm  —  A  FREE  
7208.90.00  Other 10 G  15 % 
72.09  FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY 
STEEL, OF A WIDTH OF 600 MM OR MORE, HOT- 
ROLLED, NOT CLAD, PLATED OR COATED.  
7209.15.00  Of a thickness of 3 mm or more  10  G  FREE  
7209.16.00  Of a thickness exceeding 1 mm but less than 3 mm  10  G  FREE  
7209.17.00  Of a thickness of 0,5 mm or more but not exceeding 
1 mm  10 H  FREE  
7209.18.00  Of a thickness of less than 0,5 mm:  10  G  FREE  
7209.25.00  Of a thickness of 3 mm or more  10  G  FREE  
7209.26.00  Of a thickness exceeding 1 mm but less than 3 mm  10  G  FREE  
7209.27.00  Of a thickness of 0,5 mm or more but not exceeding 
1 mm  10 H  FREE  
7209.28.00  Of a thickness of less than 0,5 mm:  10  G  FREEEN 1626 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7209.90.00  Other 10 G  FREE  
72.10  FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY 
STEEL, OF A WIDTH OF LESS THAN 600 MM, CLAD, 
PLATED OR COATED.  
7210.11.00  Of a thickness of 0,5 mm or more:  0  A  FREE  
7210.12.00  Of a thickness of less than 0,5 mm:  0  A  FREE  
7210.20.00  Plated or coated with lead, including terne-plate  0  A  FREE  
7210.30  Electrolytically plated or coated with zinc  
7210.30.10  Corrugated  0  A  10 % 
7210.30.20  Coated with phosphated material  0  A  FREE  
7210.30.91  In grades 20 to 30, inclusive  0  A  FREE  
7210.30.99  Other 0  A  10 % 
7210.41.00  Corrugated  5  G  10 % 
7210.41.00A  Only with a thickness of 0,16 mm or more but not 
exceeding 2 mm  15 H  10 % 
7210.49  Other: 
7210.49.10  Coated with phosphated material  —  A  FREE  
7210.49.20  Other, in grades 20 to 30, inclusive  —  A  FREE  
7210.49.90  Other —  A  FREE  
7210.50.00  Plated or coated with chromium oxides or with 
chromium and chromium oxides  0 A  FREE  
7210.61  Plated or coated with aluminium-zinc alloys:  
7210.61.10  Corrugated  0  A  10 % 
7210.61.10A  Only with a thickness of 0,16 mm or more but not 
exceeding 2 mm  15 H  10 % 
7210.61.20  In calibres 20 to 30, inclusive  0  A  10 % 
7210.61.20A  Only with a thickness of 0,16 mm or more but not 
exceeding 2 mm  15 H  10 % 
7210.61.90  Other 0  A  10 % 
7210.61.90A  Only with a thickness of 0,16 mm or more but not 
exceeding 2 mm  15 H  10 % 
7210.69  Other: 
7210.69.10  Corrugated  0  A  10 %EN 15.12.2012 Official Journal of the European Union 1627
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7210.69.10A  Only with a thickness of 0,16 mm or more but not 
exceeding 2 mm  15 G  10 % 
7210.69.20  In calibres20 to 30, inclusive  0  A  10 % 
7210.69.20A  Only with a thickness of 0,16 mm or more but not 
exceeding 2 mm  15 G  10 % 
7210.69.90  Other 0  A  10 % 
7210.69.90A  Only with a thickness of 0,16 mm or more but not 
exceeding 2 mm  15 G  10 % 
7210.70  Painted, varnished or coated with plastics:  
7210.70.10  Corrugated  0  A  10 % 
7210.70.10A  Only enamel painted, of a thickness of 0,16 mm or 
more but not exceeding 1,55 mm  15 H  10 % 
7210.70.10B  Only varnished with epoxyphenolic resins, smooth  15  G  10 % 
7210.70.90  Other —  A  FREE  
7210.90  Other: 
7210.90.11  Coated with asphalt, whether or not interleaved with 
aluminium wafer  0 A  10 % 
7210.90.19  Other 0  A  10 % 
7210.90.90  Other 0  A  FREE  
72.11  FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY 
STEEL, OF A WIDTH OF LESS THAN 600 MM, NOT 
CLAD, PLATED OR COATED.  
7211.13.00  Rolled on four faces or in a closed box pass, of a width 
exceeding 150 mm and a thickness of not less than 
4 mm, not in coils and without patterns in relief  5 G  FREE  
7211.14.00  Other, of a thickness of 4,75 mm or more  —  A  FREE  
7211.19.00  Other —  A  FREE  
7211.23.00  Containing by weight less than 0,25 % of carbon:  5  G  FREE  
7211.29.00  Other 0  A  FREE  
7211.90.00  Other 0  A  FREE  
72.12  FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY 
STEEL, OF A WIDTH NOT EXCEEDING 600 MM, 
CLAD OR COATED.  
7212.10  Plated or coated with tin:  
7212.10.10  Strip or hoop  0  A  FREEEN 1628 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7212.10.20  Flats  0  A  FREE  
7212.10.90  Other 0  A  FREE  
7212.20  Electrolytically plated or coated with zinc:  
7212.20.10  Strip or hoop  0  A  FREE  
7212.20.20  Flats  0  A  FREE  
7212.20.30  Corrugated  0  A  10 % 
7212.20.91  In calibres 20 to 30, inclusive  0  A  10 % 
7212.20.99  Other 0  A  10 % 
7212.30  Otherwise plated or coated with zinc:  
7212.30.10  Strip or hoop  —  A  FREE  
7212.30.20  Flats  —  A  FREE  
7212.30.30  Other, corrugated  0  A  10 % 
7212.30.30A  Only with a thickness of 0,16 mm or more but not 
exceeding 1,55 mm  15 G  10 % 
7212.30.91  In grades 20 to 30, inclusive  0  A  10 % 
7212.30.99  Other 0  A  10 % 
7212.30.99A  Only with a thickness of 0,16 mm or more but not 
exceeding 1,55 mm  15 G  10 % 
7212.40  Painted, varnished or coated with plastics  
7212.40.10  Strip or hoop  —  A  FREE  
7212.40.20  Flats  —  A  FREE  
7212.40.30  Other, corrugated  0  A  10 % 
7212.40.30A  Only with a thickness of 0,16 mm or more but not 
exceeding 1,55 mm  15 G  10 % 
7212.40.90  Other —  A  FREE  
7212.50  Otherwise plated or coated:  
7212.50.10  Strip or hoop  0  A  FREE  
7212.50.20  Flats  0  A  FREE  
7212.50.31  Coated with asphalt, whether or not interleaved with 
aluminium wafer  0 A  15 % 
7212.50.39  Other 0  A  10 %EN 15.12.2012 Official Journal of the European Union 1629
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7212.50.41  In calibres 20 to 30, inclusive  0  A  10 % 
7212.50.49  Other 0  A  FREE  
7212.50.90  Other 0  A  FREE  
7212.60  Clad: 
7212.60.10  Strip or hoop  0  A  FREE  
7212.60.20  Flats  0  A  FREE  
7212.60.30  Other, corrugated  0  A  10 % 
7212.60.90  Other 0  A  FREE  
72.13  BARS AND RODS, OF IRON OR NON-ALLOY STEEL. 
7213.10.00  Containing indentations, ribs, grooves or other 
deformations produced during the rolling process  15 H  FREE  
7213.20.00  Other, of free-cutting steel  0  A  FREE  
7213.91  Of circular cross-section measuring less than 14 mm in 
diameter:  
7213.91.10  Containing by weight 0,6 % or more of carbon  10  G  10 % 
7213.91.90  Other 0  A  FREE  
7213.99  Other: 
7213.99.10  Containing by weight 0,6 % or more of carbon  10  G  10 % 
7213.99.90  Other 0  A  FREE  
72.14  BARS AND RODS OF IRON OR NON-ALLOY STEEL, 
NOT FURTHER WORKED THAN FORGED, HOT- 
ROLLED, HOT-DRAWN OR HOT-EXTRUDED, BUT 
INCLUDING THOSE TWISTED AFTER ROLLING.  
7214.10  Forged:  
7214.10.10  Flats  10  E  FREE  
7214.10.90  Other 10 E  FREE  
7214.20  Containing indentations, ribs, grooves or other 
deformations produced during the rolling process or 
twisted after rolling:  
7214.20.10  Concrete reinforcing bars and rods  15  H  FREE  
7214.20.90  Other 15 H  10 % 
7214.30  Other, of free-cutting steel:  
7214.30.10  Flats  5  E  FREEEN 1630 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7214.30.20  Other, of circular or square cross-section  5  E  10 % 
7214.30.90  Other 5  E  10 % 
7214.91.00  Of rectangular cross-section  —  A  FREE  
7214.99  Other: 
7214.99.11  Other, of circular or square cross-section  5  G  FREE  
7214.99.19  Other 5  G  10 % 
7214.99.21  Other, of circular or square cross-section  5  G  10 % 
7214.99.29  Other 5  G  10 % 
7214.99.90  Other —  A  FREE  
72.15  OTHER BARS AND RODS OF IRON OR NON-ALLOY 
STEEL. 
7215.10  Of free-cutting steel, not further worked than cold- 
formed or cold-finished:  
7215.10.10  Flats  0  A  FREE  
7215.10.20  Other bars and rods, not further worked than tin- 
plated, galvanised or lead-plated  0 A  10 % 
7215.10.30  Other, of circular cross-section  0  A  FREE  
7215.10.40  Other, of square cross-section  0  A  FREE  
7215.10.90  Other 0  A  10 % 
7215.50  Other, not further worked than cold-formed or cold- 
finished:  
7215.50.11  Flats  0  A  FREE  
7215.50.12  Other bars and rods, tin-plated, galvanised or lead- 
plated 0 A  10 % 
7215.50.13  Other, of circular cross-section  0  A  FREE  
7215.50.14  Other, of square cross-section  0  A  FREE  
7215.50.19  Other 0  A  10 % 
7215.50.21  Flats  0  A  FREE  
7215.50.22  Other bars and rods, tin-plated, galvanised or lead- 
plated 0 A  10 % 
7215.50.23  Other, of circular cross-section  0  A  FREE  
7215.50.24  Other, of square cross-section  0  A  FREE  
7215.50.29  Other 0  A  10 %EN 15.12.2012 Official Journal of the European Union 1631
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7215.50.31  Flats  0  A  FREE  
7215.50.32  Other bars and rods, tin-plated, galvanised or lead- 
plated 0 A  10 % 
7215.50.33  Other, of circular cross-section, calibrated  0  A  FREE  
7215.50.34  Other, of circular cross-section, not calibrated  0  A  10 % 
7215.50.35  Other, of square cross-section  0  A  10 % 
7215.50.39  Other 0  A  15 % 
7215.90  Other: 
7215.90.10  Flats  0  A  FREE  
7215.90.20  Other bars and rods, tin-plated, galvanised or lead- 
plated 0 A  10 % 
7215.90.31  Calibrated  0  A  FREE  
7215.90.39  Other 0  A  10 % 
7215.90.40  Other, of square cross-section  0  A  10 % 
7215.90.90  Other 0  A  FREE  
72.16  ANGLES, SHAPES AND SECTIONS OF IRON OR 
NON-ALLOY STEEL. 
7216.10.00  U-, I- or H-sections, not further worked than hot-rolled, 
hot-drawn or extruded, of a height of less than 80 mm  — A  FREE  
7216.21.00  L sections  —  A  FREE  
7216.22.00  T sections  —  A  FREE  
7216.31.00  U sections  —  A  FREE  
7216.32.00  I sections  5  C  FREE  
7216.33.00  H sections  5  C  FREE  
7216.40  L or T sections, not further worked than hot-rolled, 
hot-drawn or extruded, of a height of 80 mm or more  
7216.40.10  L sections  5  E  FREE  
7216.40.20  T sections  5  E  FREE  
7216.50  Other angles, shapes and sections, not further worked 
than hot-rolled or hot-drawn  
7216.50.10  L angles  10  C  FREE  
7216.50.20  Grooved sheets for roofs  10  C  10 % 
7216.50.90  Other 10 C  FREEEN 1632 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7216.61  Obtained from flat-rolled products  
7216.61.10  L angles  15  G  FREE  
7216.61.20  Grooved sheets for roofs  15  G  10 % 
7216.61.90  Other 15 G  FREE  
7216.69  Other: 
7216.69.10  L angles  15  G  FREE  
7216.69.90  Other 15 G  FREE  
7216.91  Cold-formed or cold-finished from flat-rolled products  
7216.91.11  L angles  15  G  15 % 
7216.91.19  Other 15 G  10 % 
7216.99  Other: 
7216.99.10  L angles  5  G  10 % 
7216.99.20  Grooved sheets for roofs  5  G  10 % 
7216.99.90  Other 5  G  FREE  
72.17  WIRE OF IRON OR NON-ALLOY STEEL.  
7217.10.00  Not plated or coated, whether or not polished  —  A  FREE  
7217.20.00  Plated or coated with zinc  —  A  FREE  
7217.30.00  Plated or coated with other base metals  —  A  FREE  
7217.90.00  Other 5  E  FREE  
72.18  STAINLESS STEEL IN INGOTS OR OTHER PRIMARY 
FORMS; SEMI-FINISHED PRODUCTS OF STAINLESS 
STEEL.  
7218.10.00  Ingots or other primary forms  0  A  FREE  
7218.91.00  Of rectangular cross-section  0  A  FREE  
7218.99.00  Other 0  A  FREE  
72.19  FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF 
A WIDTH OF 600 MM OR MORE. 
7219.11.00  Of a thickness exceeding 10 mm  0  A  FREE  
7219.12.00  Of a thickness of 4,75 mm or more but not exceeding 
10 mm  0 A  FREE  
7219.13.00  Of a thickness exceeding 3 mm but not exceeding 
4,75 mm  0 A  FREEEN 15.12.2012 Official Journal of the European Union 1633
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7219.14.00  Of a thickness of less than 3 mm  0  A  FREE  
7219.21.00  Of a thickness exceeding 10 mm  0  A  FREE  
7219.22.00  Of a thickness of 4,75 mm or more but not exceeding 
10 mm  0 A  FREE  
7219.23.00  Of a thickness exceeding 3 mm but not exceeding 
4,75 mm  0 A  FREE  
7219.24.00  Of a thickness of less than 3 mm  0  A  FREE  
7219.31.00  Of a thickness of 4,75 mm or more  0  A  FREE  
7219.32.00  Of a thickness exceeding 3 mm but not exceeding 
4,75 mm  0 A  FREE  
7219.33.00  Of a thickness exceeding 1 mm but less than 3 mm  0  A  FREE  
7219.34.00  Of a thickness of 0,5 mm or more but not exceeding 
1 mm  0 A  FREE  
7219.35.00  Of a thickness of less than 0,5 mm  0  A  15 % 
7219.90.00  Other 0  A  15 % 
72.20  FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF 
A WIDTH OF LESS THAN 600 MM.  
7220.11  Of a thickness of 4,75 mm or more:  
7220.11.10  Strip or hoop  0  A  FREE  
7220.11.20  Flats  0  A  FREE  
7220.11.90  Other 0  A  FREE  
7220.12  Of a thickness of less than 4,75 mm:  
7220.12.10  Strip or hoop  0  A  FREE  
7220.12.20  Flats  0  A  FREE  
7220.12.90  Other 0  A  FREE  
7220.20  Not further worked than cold-rolled (cold-reduced):  
7220.20.10  Strip or hoop  0  A  FREE  
7220.20.20  Flats  0  A  FREE  
7220.20.90  Other 0  A  FREE  
7220.90  Other: 
7220.90.10  Strip  0  A  FREE  
7220.90.20  Flats  0  A  FREEEN 1634 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7220.90.90  Other 0  A  15 % 
7221.00.00  BARS AND RODS OF STAINLESS STEEL.  0  A  FREE  
72.22  BARS AND RODS; ANGLES, SHAPES AND SECTIONS 
OF STAINLESS STEEL.  
7222.11.00  Of circular cross-section  0  A  FREE  
7222.19.00  Other 0  A  FREE  
7222.20  Bars and rods, not further worked than cold-formed or 
cold-finished:  
7222.20.10  Flats  0  A  FREE  
7222.20.21  Calibrated  0  A  FREE  
7222.20.29  Other 0  A  FREE  
7222.20.90  Other 0  A  FREE  
7222.30  Other bars and rods:  
7222.30.10  Flats  0  A  FREE  
7222.30.21  Calibrated  0  A  FREE  
7222.30.29  Other 0  A  FREE  
7222.30.90  Other 0  A  FREE  
7222.40.00  Profiles  0  A  FREE  
7223.00.00  WIRE OF STAINLESS STEEL.  0  A  FREE  
72.24  OTHER ALLOY STEEL IN INGOTS OR OTHER 
PRIMARY FORMS; SEMI-FINISHED PRODUCTS OF 
OTHER ALLOY STEEL.  
7224.10.00  Ingots or other primary forms  0  A  FREE  
7224.90.00  Other 0  A  FREE  
72.25  FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, 
OF A WIDTH OF 600 MM OR MORE. 
7225.11.00  Grain-oriented  0  A  FREE  
7225.19.00  Other 0  A  FREE  
7225.30.00  Other, not further worked than hot-rolled, in coils  0  A  FREE  
7225.40.00  Other, not further worked than hot-rolled, not in coils  0  A  FREE  
7225.50.00  Other, not further worked than cold-rolled (cold- 
reduced)  0 A  FREE  
7225.91.00  Electrolytically plated or coated with zinc  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1635
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7225.92.00  Otherwise plated or coated with zinc  0  A  FREE  
7225.99.00  Other 0  A  FREE  
72.26  FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, 
OF A WIDTH OF LESS THAN 600 MM.  
7226.11.00  Grain-oriented  0  A  FREE  
7226.19.00  Other 0  A  FREE  
7226.20  Of high speed steel:  
7226.20.10  Strip or hoop  0  A  FREE  
7226.20.20  Flats  0  A  FREE  
7226.20.90  Other 0  A  FREE  
7226.91  Not further worked than hot-rolled:  
7226.91.10  Strip or hoop  0  A  FREE  
7226.91.20  Flats  0  A  FREE  
7226.91.90  Other 0  A  FREE  
7226.92  Not further worked than cold-rolled (cold-reduced):  
7226.92.10  Strip or hoop  0  A  FREE  
7226.92.20  Flats  0  A  FREE  
7226.92.90  Other 0  A  FREE  
7226.99  Other: 
7226.99.10  Strip or hoop  0  A  FREE  
7226.99.20  Flats  0  A  FREE  
7226.99.90  Other 0  A  FREE  
72.27  BARS AND RODS OF OTHER ALLOY STEEL.  
7227.10.00  Of high speed steel  0  A  FREE  
7227.20.00  Of silico-manganese steel  0  A  FREE  
7227.90.00  Other 0  A  FREE  
72.28  BARS AND RODS, ANGLES, SHAPES AND SECTIONS, 
OF OTHER ALLOY STEEL; HOLLOW DRILL BARS 
AND RODS, OF ALLOY OR NON-ALLOY STEEL.  
7228.10  Bars and rods, of high-speed steel:  
7228.10.10  Flats  0  A  FREEEN 1636 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7228.10.20  Of circular cross-section  0  A  FREE  
7228.10.90  Other 0  A  FREE  
7228.20  Bars and rods, of silico-manganese steel:  
7228.20.10  Flats  0  A  FREE  
7228.20.20  Of circular cross-section  0  A  FREE  
7228.20.90  Other 0  A  FREE  
7228.30  Other bars and rods, not further worked than hot-rolled 
or extruded:  
7228.30.10  Flats  0  A  FREE  
7228.30.20  Of circular cross-section  0  A  FREE  
7228.30.90  Other 0  A  FREE  
7228.40  Other bars and rods, not further worked than forged:  
7228.40.10  Flats  0  A  FREE  
7228.40.90  Other 0  A  FREE  
7228.50  Other bars and rods, not further worked than cold- 
formed or cold-finished:  
7228.50.10  Flats  0  A  FREE  
7228.50.20  Of circular cross-section  0  A  FREE  
7228.50.90  Other 0  A  FREE  
7228.60  Other bars and rods:  
7228.60.10  Flats  0  A  FREE  
7228.60.20  Of circular cross-section  0  A  FREE  
7228.60.90  Other 0  A  FREE  
7228.70.00  Profiles  0  A  FREE  
7228.80.00  Hollow drill bars and rods  0  A  FREE  
72.29  WIRE OF OTHER ALLOY STEEL.  
7229.20.00  Of silico-manganese steel  0  A  FREE  
7229.90.00  Other 0  A  FREE  
73.01  SHEET PILING OF IRON OR STEEL, WHETHER OR 
NOT DRILLED, PUNCHED OR MADE FROM 
ASSEMBLED ELEMENTS; WELDED ANGLES, SHAPES 
AND SECTIONS, OF IRON OR STEEL.EN 15.12.2012 Official Journal of the European Union 1637
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7301.10.00  Sheet piling  0  A  3 % 
7301.20  Profiles:  
7301.20.11  L or V angles:  10  E  15 % 
7301.20.19  Other 10 E  10 % 
7301.20.91  L or V angles:  10  E  10 % 
7301.20.99  Other 10 E  10 % 
73.02  RAILWAY OR TRAMWAY TRACK CONSTRUCTION 
MATERIALS OF IRON OR STEEL: RAILS, CHECK- 
RAILS AND RACK RAILS, SWITCH BLADES, 
CROSSING FROGS, POINT RODS AND OTHER 
CROSSING PIECES, SLEEPERS (CROSS-TIES), FISH- 
PLATES, CHAIRS, CHAIR WEDGES, SOLE PLATES 
(BASE PLATES), RAIL CLIPS, BEDPLATES, TIES AND 
OTHER MATERIAL SPECIALISED FOR JOINTING OR 
FIXING RAILS.  
7302.10.00  Rails 0  A  15 % 
7302.30.00  Switch blades, crossing frogs, point rods and other 
crossing pieces  0 A  15 % 
7302.40.00  Fish-plates and sole plates  0  A  15 % 
7302.90  Other: 
7302.90.10  Sleepers  0  A  15 % 
73.03  TUBES, PIPES AND HOLLOW PROFILES, OF CAST 
IRON.  
7302.90.90  Other 0  A  15 % 
7303.00.10  Tubes and pipes, of non-malleable cast iron  5  E  10 % 
7303.00.90  Other 5  E  10 % 
73.04  TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, 
OF IRON (OTHER THAN CAST IRON) OR STEEL. 
7304.11.00  Of stainless steel  0  A  10 % 
7304.19.00  Other 0  A  10 % 
7304.22.00  Drill pipe of stainless steel  0  A  10 % 
7304.23.00  Other drill pipe  0  A  10 % 
7304.24.00  Other, of stainless steel  0  A  10 % 
7304.29.00  Other 0  A  10 % 
7304.31.00  Cold-drawn or cold-rolled (cold-reduced)  0  A  FREEEN 1638 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7304.39.00  Other 0  A  10 % 
7304.41.00  Cold-drawn or cold-rolled (cold-reduced)  0  A  FREE  
7304.49.00  Other 0  A  FREE  
7304.51.00  Cold-drawn or cold-rolled (cold-reduced)  0  A  FREE  
7304.59.00  Other 0  A  FREE  
7304.90.00  Other 0  A  FREE  
73.05  OTHER TUBES (FOR EXAMPLE: WELDED OR 
RIVETED), HAVING CIRCULAR CROSS-SECTIONS, 
THE EXTERNAL DIAMETER OF WHICH EXCEEDS 
406,4 MM, OF STEEL.  
7305.11.00  Longitudinally submerged arc welded  0  A  FREE  
7305.12.00  Other, longitudinally welded  0  A  10 % 
7305.19.00  Other 0  A  10 % 
7305.20.00  Casing of a kind used in drilling for oil or gas  0  A  10 % 
7305.31  Longitudinally welded:  
7305.31.10  Hydro-electric conduits of steel, whether or nor 
reinforced  15 E  15 % 
7305.31.90  Other 15 E  10 % 
7305.39  Other: 
7305.39.10  Hydro-electric conduits of steel, whether or nor 
reinforced  15 E  15 % 
7305.39.90  Other 15 E  10 % 
7305.90  Other: 
7305.90.10  Hydro-electric conduits of steel, whether or nor 
reinforced  15 E  15 % 
7305.90.90  Other 15 E  10 % 
73.06  OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR 
EXAMPLE: OPEN SEAM OR WELDED, RIVETED OR 
SIMILARLY CLOSED), OF IRON OR STEEL.  
7306.11.00  Welded, of stainless steel  0  A  10 % 
7306.19.00  Other 0  A  10 % 
7306.21.00  Welded, of stainless steel  0  A  10 % 
7306.29.00  Other 0  A  10 %EN 15.12.2012 Official Journal of the European Union 1639
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7306.30  Other, welded, of circular cross-section, of iron or non- 
alloy steel:  
7306.30.11  Of an external diameter equal to 7/8 inch  10  G  FREE  
7306.30.19  Other 10 G  10 % 
7306.30.90  Other —  A  FREE  
7306.40.00  Other, welded, of circular cross-section, of stainless steel  0  A  FREE  
7306.50.00  Other, welded, of circular cross-section, of other alloy 
steel  0 A  FREE  
7306.61.00  Of square or rectangular cross-section  10  H  FREE  
7306.69.00  Other 10 G  FREE  
7306.90.00  Other 0  A  FREE  
73.07  TUBE OR PIPE FITTINGS (FOR EXAMPLE: COUP ­
LINGS, ELBOWS, SLEEVES) OF CAST IRON OF IRON 
OR STEEL. 
7307.11.00  Of non-malleable cast iron  5  E  10 % 
7307.19.00  Other 5  C  FREE  
7307.21.00  Flanges  5  E  FREE  
7307.22.00  Threaded elbows, bends and sleeves  5  E  FREE  
7307.23.00  Butt welding fittings  5  E  FREE  
7307.29.00  Other 5  E  FREE  
7307.91.00  Flanges  5  E  FREE  
7307.92.00  Threaded elbows, bends and sleeves  10  E  FREE  
7307.93.00  Butt welding fittings  5  E  FREE  
7307.99.00  Other 5  C  FREE  
73.08  STRUCTURES (EXCLUDING PREFABRICATED 
BUILDINGS OF HEADING 9406) AND PARTS OF 
STRUCTURES (FOR EXAMPLE, BRIDGES AND 
BRIDGE-SECTIONS, LOCK-GATES, TOWERS, 
LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, 
DOORS AND WINDOWS AND THEIR FRAMES AND 
THRESHOLDS FOR DOORS, SHUTTERS, 
BALUSTRADES, PILLARS AND COLUMNS), OF IRON 
OR STEEL; PLATES, RODS, ANGLES, SHAPES, 
SECTIONS, TUBES AND THE LIKE, PREPARED FOR 
USE IN STRUCTURES, OF IRON OR STEEL.  
7308.10.00  Bridges and parts thereof  15  C  15 % 
7308.20.00  Towers and lattice masts  15  E  15 %EN 1640 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7308.30.00  Doors, windows and their frames and thresholds  10  E  10 % 
7308.40  Equipment for scaffolding, shuttering, propping or pit- 
propping:  
7308.40.10  Post-tensioning saddle brackets  10  E  FREE  
7308.40.90  Other 10 E  5 % 
7308.90  Other: 
7308.90.10  Gates  10  G  10 % 
7308.90.20  Gabions  10  G  5 % 
7308.90.30  Columns, pillars, posts  10  G  15 % 
7308.90.40  Other prefabricated structures, other than those of 
heading 94.06  10 G  15 % 
7308.90.50  Floors and grids for pig pens, whether or not covered 
with plastic  10 G  3 % 
7308.90.90  Other 10 G  10 % 
73.09  RESERVOIRS, TANKS, VATS AND SIMILAR 
CONTAINERS FOR ANY MATERIAL (OTHER THAN 
COMPRESSED OR LIQUEFIED GAS), OF IRON OR 
STEEL, OF A CAPACITY EXCEEDING 300 L, 
WHETHER OR NOT LINED OR HEAT-INSULATED, 
BUT NOT FITTED WITH MECHANICAL OR 
THERMAL EQUIPMENT.  
7309.00.10  Of a capacity of more than 500 l:  10 C  10 % 
7309.00.90  Other 10 C  15 % 
73.10  TANKS, CASKS, DRUMS, CANS, BOXES AND 
SIMILAR CONTAINERS, FOR ANY MATERIAL 
(OTHER THAN COMPRESSED OR LIQUEFIED GAS), 
OF IRON OR STEEL, OF A CAPACITY NOT 
EXCEEDING 300 L, WHETHER OR NOT LINED OR 
HEAT-INSULATED, BUT NOT FITTED WITH MECH ­
ANICAL OR THERMAL EQUIPMENT.  
7310.10  Of a capacity of 50 l or more  
7310.10.10  Fertilisation or sedimentation tanks, suitable for use in 
agriculture  10 E  FREE  
7310.10.90  Other 10 E  15 % 
7310.21  Cans which are to be closed by soldering or crimping  
7310.21.10  Aerosol containers of tinplate  10  G  FREE  
7310.21.90  Other 10 G  15 %EN 15.12.2012 Official Journal of the European Union 1641
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7310.29  Other: 
7310.29.10  Containers for polishes  15  E  FREE  
7310.29.90  Other 15 E  15 % 
7310.29.90A  Only barrel-shaped stainless steel container, varnished 
internally, with lid and plastic dispenser, of a capacity 
of 5 litres  0 A  15 % 
73.11  CONTAINERS FOR COMPRESSED OR LIQUEFIED 
GAS, OF IRON OR STEEL. 
7311.00.10  Gas fuel cylinders for cookers (propane, butane or the 
like), of a capacity exceeding 50 pounds  0 A  10 % 
7311.00.20  Gas fuel cylinders for cookers (propane, butane or the 
like), of a capacity not exceeding 50 pounds  10 E  15 % 
7311.00.90  Other 0  A  FREE  
73.12  STRANDED WIRE, ROPES, CABLES, PLAITED BANDS, 
SLINGS AND THE LIKE OF IRON OR STEEL, NOT 
ELECTRICALLY INSULATED.  
7312.10  Cables:  
7312.10.10  For fishing, whether or not combined with other 
materials  0 A  5 % 
7312.10.90  Other 0  A  FREE  
7312.90.00  Other 0  A  10 % 
7313  BARBED WIRE OF IRON OR STEEL TWISTED HOOP 
OR SINGLE FLAT WIRE, BARBED OR NOT, AND 
LOOSELY TWISTED DOUBLE WIRE, OF A KIND 
USED FOR FENCING, OF IRON OR STEEL.  
7313.00.10  Galvanised wire, coated or sheathed with plastics  15  G  FREE  
7313.00.20  Barbed wire  15  G  15 % 
7313.00.90  Other 15 G  15 % 
73.14  CLOTH (INCLUDING ENDLESS BANDS), GRILL, 
NETTING AND FENCING, OF IRON OR STEEL 
WIRE; EXPANDED METAL OF IRON OR STEEL.  
7314.12.00  Endless bands for machinery, of stainless steel  0  A  10 % 
7314.14  Other woven cloth, of stainless steel  
7314.14.10  Mesh for screens, of the kind used in quarries  0  A  10 % 
7314.14.20  Metal mesh suitable for protecting against insects  0  A  10 % 
7314.14.30  Metal mesh for fences  0  A  10 %EN 1642 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7314.14.40  Mesh suitable for gabions  0  A  10 % 
7314.14.90  Other 0  A  15 % 
7314.19  Other: 
7314.19.10  Mesh for screens, of the kind used in quarries  10  E  10 % 
7314.19.20  Metal mesh suitable for protecting against insects  10  E  10 % 
7314.19.30  Metal mesh for fences  10  E  10 % 
7314.19.40  Mesh suitable for gabions  10  E  10 % 
7314.19.50  Other endless bands for machinery  10  G  10 % 
7314.19.90  Other 10 E  15 % 
7314.20  Grill, netting and fencing, welded at the intersection, of 
wire with a maximum cross-sectional dimension of 
3 mm or more and having a mesh size of 100 cm  2 
or more  
7314.20.10  Mesh for screens, of the kind used in quarries  10  G  10 % 
7314.20.20  Fencing mesh  10  G  10 % 
7314.20.90  Other 10 G  15 % 
7314.31  Plated or coated with zinc:  
7314.31.10  Mesh for screens, of the kind used in quarries  10  G  10 % 
7314.31.20  Metal mesh suitable for protecting against insects  10  G  10 % 
7314.31.30  Fencing mesh (other than for chicken coops)  10  G  15 % 
7314.31.40  Mesh for chicken coops  10  G  10 % 
7314.31.90  Other 10 G  15 % 
7314.39  Other: 
7314.39.10  Mesh for screens, of the kind used in quarries  10  G  10 % 
7314.39.20  Metal mesh suitable for protecting against insects  10  G  10 % 
7314.39.30  Fencing mesh (other than for chicken coops)  10  G  15 % 
7314.39.40  Mesh for chicken coops  10  G  10 % 
7314.39.90  Other 10 G  15 % 
7314.41  Plated or coated with zinc:EN 15.12.2012 Official Journal of the European Union 1643
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7314.41.10  Mesh for screens, of the kind used in quarries  10  G  10 % 
7314.41.20  Metal mesh for fences  10  G  10 % 
7314.41.30  Mesh suitable for gabions  10  G  10 % 
7314.41.90  Other 10 G  15 % 
7314.42  Coated with plastics  
7314.42.10  Mesh for cyclones  10 E  15 % 
7314.42.20  Mesh suitable for gabions  10  E  10 % 
7314.42.90  Other 10 E  15 % 
7314.49  Other: 
7314.49.10  Mesh for screens, of the kind used in quarries  10  G  10 % 
7314.49.20  Metal mesh for fences  10  G  10 % 
7314.49.30  Mesh suitable for gabions  10  G  10 % 
7314.49.90  Other 10 G  15 % 
7314.50  Expanded metal:  
7314.50.10  Of a type used as scratch oat mesh  10 E  15 % 
7314.50.20  Other, expanded metal, whether or not galvanised, of 
USG 9 or higher gauge, with a long rhomboid opening 
not exceeding three inches  10 E  15 % 
7314.50.90  Other 10 E  FREE  
73.15  CHAIN AND PARTS THEREOF, OF IRON OR STEEL.  
7315.11.00  Roller chain 0  A  3 % 
7315.12.00  Other chain 0  A  3 % 
7315.19.00  Parts  0  A  3 % 
7315.20.00  Skid chain  0  A  3 % 
7315.81.00  Stud-link  0  A  3 % 
7315.82  Other, welded link:  
7315.82.10  Galvanised, for fishing nets  0  A  5 % 
7315.82.90  Other 0  A  15 % 
7315.89  Other:EN 1644 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7315.89.10  Galvanised, for fishing nets  0  A  5 % 
7315.89.90  Other 0  A  3 % 
7315.90.00  Other parts  0  A  15 % 
7316.00.00  ANCHORS, GRAPNELS AND PARTS THEREOF, OF 
IRON OR STEEL. 0 A  10 % 
73.17  NAILS, TACKS, DRAWING PINS, CORRUGATED 
NAILS, STAPLES AND SIMILAR ARTICLES, OF IRON 
OR STEEL, WHETHER OR NOT WITH HEADS OF 
OTHER MATERIAL, BUT EXCLUDING SUCH 
ARTICLES WITH HEADS OF COPPER.  
7317.00.11  Galvanised  10  G  10 % 
7317.00.12  Nails for footwear  10  G  FREE  
7317.00.19  Other 10 G  10 % 
7317.00.20  Fencing staples  10 G  15 % 
7317.00.30  Hook-nails and the like  10  G  15 % 
7317.00.90  Other 10 G  FREE  
73.18  SCREWS, BOLTS, NUTS, COACH SCREWS, SCREW 
HOOKS, RIVETS, COTTERS, COTTER-PINS, 
WASHERS (INCLUDING SPRING WASHERS) AND 
SIMILAR ARTICLES, OF IRON OR STEEL.  
7318.11.00  Coach screws  5  E  10 % 
7318.12.00  Other wood screws  5  E  10 % 
7318.13.00  Screw hooks and screw rings  5  E  10 % 
7318.14.00  Self-tapping screws  5  E  10 % 
7318.15.00  Other screws and bolts, whether or not with their nuts 
or washers  5 C  10 % 
7318.16.00  Nuts  5  C  10 % 
7318.19.00  Other 5  E  FREE  
7318.21.00  Spring washers and other lock washers  0  A  FREE  
7318.22.00  Other washers  0  A  10 % 
7318.23.00  Rivets  0  A  FREE  
7318.24.00  Cotters and cotter-pins  0  A  10 % 
7318.29.00  Other 0  A  10 %EN 15.12.2012 Official Journal of the European Union 1645
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
73.19  SEWING NEEDLES, KNITTING NEEDLES, BODKINS, 
CROCHET HOOKS, EMBROIDERY STILETTOS AND 
SIMILAR ARTICLES, FOR USE IN THE HAND, OF 
IRON OR STEEL; SAFETY PINS AND OTHER PINS 
OF IRON OR STEEL, NOT ELSEWHERE SPECIFIED 
OR INCLUDED.  
7319.20.00  Safety pins  0  A  15 % 
7319.30.00  Other pins  0  A  FREE  
7319.90  Other: 
7319.90.10  Sewing, darning or embroidery needles  0  A  3 % 
7319.90.90  Other 0  A  15 % 
73.20  SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR 
STEEL.  
7320.10.00  Leaf-springs and leaves therefor  10  E  FREE  
7320.20.00  Helical springs  10  E  FREE  
7320.90.00  Other 0  A  FREE  
73.21  STOVES, RANGES, GRATES, COOKERS (INCLUDING 
THOSE WITH SUBSIDIARY BOILERS FOR CENTRAL 
HEATING), BARBECUES, BRAZIERS, GAS-RINGS, 
PLATE-WARMERS AND SIMILAR NON-ELECTRIC 
DOMESTIC APPLIANCES, AND PARTS THEREOF, OF 
IRON OR STEEL.  
7321.11  Of gas fuel or both gas and other fuels:  
7321.11.10  Assembled  10  E  15 % 
7321.11.10A  Only cookers and cooking plates  15  E  15 % 
7321.11.20  Unassembled or disassembled  10  E  3 % 
7321.11.20A  Only cookers and cooking plates  15  E  3 % 
7321.12  For liquid fuel:  
7321.12.10  Assembled  15  E  15 % 
7321.12.20  Unassembled or disassembled  15  E  3 % 
7321.19  Other, including appliances for solid fuel:  
7321.19.10  Assembled  10  E  10 % 
7321.19.10A  Only ' Anafre ' clay pots, portable stoves and cookers  15  E  10 % 
7321.19.20  Unassembled or disassembled  10  E  3 %EN 1646 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7321.19.20A  Only ' Anafre ' clay pots, portable stoves and cookers  15 E  3 % 
7321.81.00  For gas fuel or both gas and other fuels  10  G  15 % 
7321.82.00  For liquid fuel  10  E  15 % 
7321.89.00  Other, including appliances for solid fuel  10  E  10 % 
7321.90.00  Parts  15 E  15 % 
73.22  RADIATORS FOR CENTRAL HEATING, NOT ELEC­
TRICALLY HEATED, AND PARTS THEREOF, OF 
IRON OR STEEL; AIR HEATERS AND HOT AIR 
DISTRIBUTORS (INCLUDING DISTRIBUTORS WHICH 
CAN ALSO DISTRIBUTE FRESH OR CONDITIONED 
AIR), NOT ELECTRICALLY HEATED, INCOR ­
PORATING A MOTOR-DRIVEN FAN OR BLOWER, 
AND PARTS THEREOF, OF IRON OR STEEL.  
7322.11.00  Of cast iron  0  A  15 % 
7322.19.00  Other 0  A  15 % 
7322.90.00  Other 0  A  15 % 
73.23  TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES 
AND PARTS THEREOF, OF IRON OR STEEL; IRON OR 
STEEL WOOL; POT SCOURERS AND SCOURING OR 
POLISHING PADS, GLOVES AND THE LIKE, OF IRON 
OR STEEL.  
7323.10  Iron or steel wool; pot scourers and scouring or 
polishing pads, gloves and the like:  
7323.10.10  Iron or steel wool  15  E  10 % 
7323.10.90  Other 15 E  15 % 
7323.91  Of cast iron, not enamelled:  
7323.91.10  For use in the kitchen  15  E  15 % 
7323.91.10A  Only handles  5  E  15 % 
7323.91.90  Other 15 E  15 % 
7323.91.90A  Only handles  5  E  15 % 
7323.92.00  Of cast iron, enamelled  15  E  10 % 
7323.92.00A  Only handles  5  E  10 % 
7323.92.00B  Only other parts  5  E  10 % 
7323.93.00  Of stainless steel  15  E  10 % 
7323.93.00A  Only handles  5  E  10 %EN 15.12.2012 Official Journal of the European Union 1647
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7323.92.00B  Only other parts  5  E  10 % 
7323.94.00  Of iron or steel, enamelled  15  E  10 % 
7323.94.00A  Only handles  5  E  10 % 
7323.92.00B  Only other parts  5  E  10 % 
7323.99  Other: 
7323.99.10  Wire hangers  15  E  15 % 
7323.99.20  Boot and shoe lasts  15  E  FREE  
7323.99.90  Other 15 E  10 % 
7323.99.90A  Only handles  5  E  10 % 
73.24  SANITARY WARE AND PARTS THEREOF, OF IRON 
OR STEEL. 
7324.10.00  Sinks and washbasins, of stainless steel  15  E  10 % 
7324.21.00  Of cast iron, whether or not enamelled  15  E  10 % 
7324.29.00  Other 15 E  10 % 
7324.90.00  Other, including parts  15  E  10 % 
73.25  OTHER CAST ARTICLES OF IRON OR STEEL. 
7325.10  Of non-malleable cast iron:  
7325.10.10  Articles for pipelines  10  E  15 % 
7325.10.90  Other 10 E  15 % 
7325.91.00  Grinding balls and similar articles for mills  0  A  3 % 
7325.99  Other: 
7325.99.10  Articles for pipelines  10  E  15 % 
7325.99.90  Other 10 E  10 % 
73.26  OTHER ARTICLES OF IRON OR STEEL. 
7326.11.00  Grinding balls and similar articles for mills  0  A  3 % 
7326.19.00  Other 10 E  15 % 
7326.20  Articles of iron or steel wire:  
7326.20.10  Clothes hangers for commercial premises  10  E  5 %EN 1648 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7326.20.20  Copper-coated fastening for sealing bags or sachets  10  E  FREE  
7326.20.90  Other 10 E  15 % 
7326.20.90A  Only traps for animals  15  E  15 % 
7326.20.90B  Only gabions  0  A  15 % 
7326.20.90C  Only quick-fit hooks with swivels  0  A  15 % 
7326.90  Other: 
7326.90.10  Blinds and curtains  0  A  10 % 
7326.90.20  Tool boxes 0  A  10 % 
7326.90.30  Cattle crushes; wire strainers for fences  0  A  FREE  
7326.90.41  Junction boxes, covers, mouldings  0  A  15 % 
7326.90.49  Other 0  A  10 % 
7326.90.50  Clamps, collars, support clips for pipes, flexible joints, 
suspension grips, anchoring grips and similar gear  0 A  10 % 
7326.90.60  Bathroom cabinets, with or without mirror  0  A  10 % 
7326.90.70  Drinking and feeding troughs for animals  0  A  3 % 
7326.90.80  Tinplate candle wick holders  0  A  FREE  
7326.90.90  Other 0  A  10 % 
7401.00.00  COPPER MATTES; CEMENT COPPER (PRECIPITATED 
COPPER). 0 A  15 % 
7402.00.00  UNREFINED COPPER; COPPER ANODES FOR ELEC ­
TROLYTIC REFINING. 0 A  FREE  
74.03  REFINED COPPER AND COPPER ALLOYS, 
UNWROUGHT.  
7403.11.00  Cathodes and sections of cathodes  0  A  10 % 
7403.12.00  Wire-bars  0  A  FREE  
7403.13.00  Billets  0  A  15 % 
7403.19.00  Other 0  A  15 % 
7403.21.00  Copper-zinc base alloys (brass)  0  A  FREE  
7403.22.00  Copper-tin base alloys (bronze)  0  A  15 % 
7403.29.00  Other copper alloys (other than master alloys of 
heading 74.05)  0 A  15 %EN 15.12.2012 Official Journal of the European Union 1649
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7404.00.00  COPPER WASTE AND SCRAP.  0  A  10 % 
7405.00.00  MASTER ALLOYS OF COPPER. 0  A  15 % 
74.06  COPPER POWDERS AND FLAKES.  
7406.10.00  Powders of non-lamellar structure  0  A  15 % 
7406.20.00  Powders of lamellar structure; flakes  0  A  FREE  
74.07  COPPER BARS, RODS AND PROFILES.  
7407.10  Of refined copper:  
7407.10.10  Hollow bars  0  A  10 % 
7407.10.20  Wire bars  0  A  FREE  
7407.10.90  Other 0  A  10 % 
7407.21  Of copper-zinc base alloys (brass):  
7407.21.10  Hollow bars  0  A  10 % 
7407.21.90  Other 0  A  10 % 
7407.29  Other: 
7407.29.11  Hollow bars  0  A  10 % 
7407.29.19  Other 0  A  10 % 
7407.29.21  Hollow profiles  0  A  10 % 
7407.29.29  Other 0  A  10 % 
7407.29.91  Hollow bars  0  A  FREE  
7407.29.99  Other 0  A  FREE  
74.08  COPPER WIRE.  
7408.11  Of which the maximum cross-sectional dimension 
exceeds 6 mm:  
7408.11.10  For drawing  0  A  FREE  
7408.11.90  Other 0  A  10 % 
7408.19  Other: 
7408.19.10  Not plated or coated, for the manufacture of cans  0  A  FREE  
7408.19.90  Other 0  A  10 %EN 1650 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7408.21.00  Copper-zinc base alloys (brass)  0  A  15 % 
7408.22.00  Copper-nickel base alloys (cupro-nickel) or copper- 
nickel-zinc base alloys (nickel silver)  0 A  15 % 
7408.29.00  Other 0  A  15 % 
74.09  COPPER PLATES, SHEETS AND STRIP, OF A 
THICKNESS EXCEEDING 0,15 MM.  
7409.11.00  In coils  0  A  15 % 
7409.19.00  Other 0  A  15 % 
7409.21.00  In coils  0  A  FREE  
7409.29.00  Other 0  A  15 % 
7409.31.00  In coils  0  A  FREE  
7409.39.00  Other 0  A  15 % 
7409.40.00  Of copper-nickel base alloys (cupro-nickel) or copper- 
nickel-zinc base alloys (nickel silver)  0 A  15 % 
7409.90.00  Of other copper alloys 0  A  15 % 
74.10  COPPER FOIL (WHETHER OR NOT PRINTED OR 
BACKED WITH PAPER, PAPERBOARD, PLASTICS OR 
SIMILAR BACKING MATERIALS) OF A THICKNESS 
(EXCLUDING ANY BACKING) NOT EXCEEDING 0,15 
MM.  
7410.11.00  Of refined copper  0  A  FREE  
7410.12.00  Of copper alloys 0  A  15 % 
7410.21.00  Of refined copper  0  A  15 % 
7410.22.00  Of copper alloys 0  A  15 % 
74.11  COPPER TUBES AND PIPES.  
7411.10.00  Of refined copper  0  A  10 % 
7411.21.00  Copper-zinc base alloys (brass)  0  A  FREE  
7411.22.00  Of copper-nickel base alloys (cupro-nickel) or copper- 
nickel-zinc base alloys (nickel silver)  0 A  10 % 
7411.29.00  Other 0  A  FREE  
74.12  COPPER TUBE OR PIPE FITTINGS (FOR EXAMPLE: 
COUPLINGS, ELBOWS, SLEEVES).  
7412.10.00  Of refined copper  0  A  10 %EN 15.12.2012 Official Journal of the European Union 1651
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7412.20.00  Of copper alloys 0  A  10 % 
7413.00.00  STRANDED WIRE, CABLES, PLAITED BANDS AND 
THE LIKE, OF COPPER, NOT ELECTRICALLY INSU ­
LATED.  0 A  10 % 
7413.00.00A  Only of electrolytic copper  5  E  10 % 
74.15  NAILS, TACKS, DRAWING PINS, STAPLES AND 
SIMILAR ARTICLES, OF COPPER OR OF IRON OR 
STEEL WITH HEADS OF COPPER; SCREWS, BOLTS, 
NUTS, COACH SCREWS, SCREW HOOKS, RIVETS, 
COTTERS, COTTER-PINS, WASHERS (INCLUDING 
SPRING WASHERS) AND SIMILAR ARTICLES, OF 
COPPER.  
7415.10.00  Nails and tacks, drawing pins, staples and similar 
articles  0 A  FREE  
7415.21.00  Washers (including spring washers)  0  A  FREE  
7415.29.00  Other 0  A  10 % 
7415.33.00  Screws; bolts and nuts  0  A  FREE  
7415.39.00  Other 0  A  15 % 
74.18  TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES 
AND PARTS THEREOF, OF COPPER; POT SCOURERS 
AND SCOURING OR POLISHING PADS, GLOVES 
AND THE LIKE, OF COPPER.  
7418.11.00  Pot scourers and scouring or polishing pads, gloves and 
the like  15 E  15 % 
7418.19  Other: 
7418.19.10  Kitchenware; tablewear  15  E  15 % 
7418.19.20  Clothes hangers and clothes pins  15  E  15 % 
7418.19.90  Other 15 E  15 % 
7418.19.90A  Only handles  0  A  15 % 
7418.20.00  Sanitary ware and parts thereof  15  E  10 % 
74.19  OTHER ARTICLES OF COPPER. 
7419.10.00  Chain and parts thereof  0  A  15 % 
7419.91  Cast, moulded, stamped or forged, but not further 
worked  
7419.91.10  Articles for pipelines  15  E  15 % 
7419.91.90  Other 15 E  15 %EN 1652 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7419.99  Other: 
7419.99.11  Of a capacity exceeding 300 litres  15  E  15 % 
7419.99.11A  Only containers for compressed or liquefied gas  0  A  15 % 
7419.99.19  Other 15 E  15 % 
7419.99.19A  Only containers for compressed or liquefied gas  0  A  15 % 
7419.99.20  Articles of wire  0  A  15 % 
7419.99.20A  Only metal cloth  5  E  15 % 
7419.99.30  For sieves or for protection against insects  5  E  10 % 
7419.99.90  Other 15 E  15 % 
7419.99.90A  Only anodes of copper or of copper alloys for electro ­
plating  0 A  15 % 
7419.99.90B  Only copper springs  0  A  15 % 
75.01  NICKEL MATTES, NICKEL OXIDE SINTERS AND 
OTHER INTERMEDIATE PRODUCTS OF NICKEL 
METALLURGY.  
7501.10.00  Nickel mattes  0  A  10 % 
7501.20.00  Nickel oxide sinters and other intermediate products of 
nickel metallurgy  0 A  10 % 
75.02  UNWROUGHT NICKEL. 
7502.10.00  Nickel, not alloyed  0  A  10 % 
7502.20.00  Nickel alloys  0  A  10 % 
7503.00.00  NICKEL WASTE AND SCRAP.  0  A  15 % 
7504.00.00  NICKEL POWDERS AND FLAKES.  0  A  15 % 
75.05  NICKEL BARS, RODS, PROFILES AND WIRE.  
7505.11  Of nickel, not alloyed:  
7505.11.10  Hollow bars  0  A  10 % 
7505.11.90  Other 0  A  15 % 
7505.12  Of nickel alloys:  
7505.12.10  Hollow bars  0  A  10 % 
7505.12.90  Other 0  A  15 %EN 15.12.2012 Official Journal of the European Union 1653
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7505.21.00  Of nickel, not alloyed  0  A  15 % 
7505.22.00  Of nickel alloys  0  A  15 % 
75.06  NICKEL PLATES, SHEETS, STRIP AND FOIL.  
7506.10.00  Of nickel, not alloyed  0  A  15 % 
7506.20.00  Of nickel alloys  0  A  15 % 
75.07  NICKEL TUBES, PIPES AND HOSES, AND FITTINGS 
THEREFOR (FOR EXAMPLE COUPLINGS, ELBOWS, 
SLEEVES).  
7507.11.00  Of nickel, not alloyed  0  A  10 % 
7507.12.00  Of nickel alloys  0  A  10 % 
7507.20.00  Tube or pipe fittings  0  A  10 % 
75.08  OTHER ARTICLES OF NICKEL. 
7508.10  Cloth, grill and netting, of nickel wire:  
7508.10.10  Cloth 0  A  10 % 
7508.10.90  Other 0  A  15 % 
7508.90  Other: 
7508.90.10  Electroplating anodes  0  A  FREE  
7508.90.20  Articles for pipelines  0  A  15 % 
7508.90.31  Bolts, screws, nuts and similar threaded articles  0  A  10 % 
7508.90.39  Other 0  A  10 % 
7508.90.40  Tableware, household articles and parts thereof  0  A  15 % 
7508.90.51  Bathtubs  0  A  10 % 
7508.90.52  Watering cans and spouts  0  A  10 % 
7508.90.53  Wash-basins, bidets, urinals, water closet pans and 
flushing cisterns  0 A  10 % 
7508.90.54  Bathroom accessories for building in or permanent 
fixture  0 A  10 % 
7508.90.59  Other 0  A  10 % 
7508.90.61  Of a capacity of 300 litres or more  0  A  15 % 
7508.90.69  Other 0  A  15 % 
7508.90.70  Casks, drums, boxes and similar containers for the 
conveyance or packing of goods  0 A  15 % 
7508.90.90  Other 0  A  15 %EN 1654 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
76.01  UNWROUGHT ALUMINIUM.  
7601.10.00  Aluminium, not alloyed  0  A  FREE  
7601.20.00  Aluminium alloys  0  A  FREE  
7602.00.00  ALUMINIUM WASTE AND SCRAP.  0  A  10 % 
76.03  ALUMINIUM POWDERS AND FLAKES.  
7603.10.00  Powders of non-lamellar structure  0  A  15 % 
7603.20.00  Powders of lamellar structure; flakes  0  A  FREE  
76.04  ALUMINIUM BARS, RODS AND PROFILES.  
7604.10  Of aluminium, not alloyed:  
7604.10.10  Bars 5  G  FREE  
7604.10.21  Profile shapes  10  G  10 % 
7604.10.22  Hollow profiles  10  G  10 % 
7604.21.00  Hollow profiles  10  G  10 % 
7604.29  Other: 
7604.29.10  Bars 5  G  FREE  
7604.29.20  Beams for shuttering  5  G  10 % 
7604.29.90  Other 5  G  10 % 
7604.29.90A  Only profiles  10  G  10 % 
76.05  ALUMINIUM WIRE.  
7605.11.00  Of which the maximum cross-sectional dimension 
exceeds 7 mm  0 A  FREE  
7605.19.00  Other 0  A  15 % 
7605.19.00A  Only of circular cross-section  10  E  15 % 
7605.21.00  Of which the maximum cross-sectional dimension 
exceeds 7 mm  0 A  FREE  
7605.29.00  Other 15 E  15 % 
76.06  ALUMINIUM PLATES, SHEETS AND STRIP, OF A 
THICKNESS EXCEEDING 0,2 MM.  
7606.11  Of aluminium, not alloyed:EN 15.12.2012 Official Journal of the European Union 1655
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7606.11.10  Of rectangular (other than square) cross-section, of a 
thickness not exceeding 6 mm, of a width not 
exceeding 500 mm and of a thickness not exceeding 
one-tenth of the width (hoop and strip)  10 E  15 % 
7606.11.20  Other plates, sheets and strips, perforated, corrugated or 
fluted  10 E  10 % 
7606.11.90  Other 10 E  FREE  
7606.12  Of aluminium alloys:  
7606.12.10  Of rectangular (other than square) cross-section, of a 
thickness not exceeding 6 mm, of a width not 
exceeding 500 mm and of a thickness not exceeding 
one-tenth of the width (hoop and strip)  10 E  FREE  
7606.12.20  Other plates, sheets and strips, perforated, corrugated or 
fluted  10 E  10 % 
7606.12.90  Other —  A  FREE  
7606.91  Of aluminium, not alloyed:  
7606.91.10  Other plates, sheets and strips, perforated, corrugated or 
fluted  0 A  10 % 
7606.91.90  Other 0  A  15 % 
7606.92  Of aluminium alloys:  
7606.92.10  Other plates, sheets and strips, perforated, corrugated or 
fluted  0 A  10 % 
7606.92.20  Discs for the manufacture of gas cylinders  0  A  FREE  
7606.92.90  Other 0  A  FREE  
76.07  ALUMINIUM FOIL (WHETHER OR NOT PRINTED OR 
BACKED WITH PAPER, PAPERBOARD, PLASTICS OR 
SIMILAR BACKING MATERIALS) OF A THICKNESS 
(EXCLUDING ANY BACKING) NOT EXCEEDING 0,2 
MM.  
7607.11.00  Rolled but not further worked  0  A  FREE  
7607.19  Other: 
7607.19.10  Aluminium foil, not printed, in rolls  0  A  FREE  
7607.19.90  Other 0  A  10 % 
7607.19.90A  Only printed, of a thickness not exceeding 0,019 mm  5  E  10 % 
7607.19.90B  Only other printed  10  E  10 % 
7607.20  Backed: 
7607.20.10  Foil strips  0  A  FREEEN 1656 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7607.20.20  Aluminium foil, not printed, in rolls  —  A  FREE  
7607.20.90  Other 0  A  10 % 
7607.20.90A  Only coated with adhesive on one side and backed with 
silicone-coated paper, printed  10 E  10 % 
7607.20.90B  Only backed with paper (other than silicon-coated 
paper) or plastics, whether or not printed, of a 
thickness (including backing) not exceeding 0,23 mm  10 E  10 % 
76.08  ALUMINIUM TUBES AND PIPES.  
7608.10  Of aluminium, not alloyed:  
7608.10.10  Not in coils, of circular cross-section of an internal 
diameter not exceeding 4 inches, for water, electrical 
purposes or furniture  5 E  10 % 
7608.10.90  Other 5  E  15 % 
7608.10.90A  Only ferrules for pencils  0  A  15 % 
7608.20  Of aluminium alloys:  
7608.20.10  Not in coils, of circular cross-section of an internal 
diameter not exceeding 4 inches, for water, electrical 
purposes or furniture  10 G  10 % 
7608.20.90  Other 10 G  15 % 
7608.20.90A  Only of oval cross-section of a thickness not exceeding 
1 mm and a length not exceeding 20 mm  0 A  15 % 
7609.00.00  ALUMINIUM TUBE OR PIPE FITTINGS (FOR 
EXAMPLE: COUPLINGS, ELBOWS, SLEEVES).  0 A  FREE  
76.10  ALUMINIUM STRUCTURES AND PARTS OF 
STRUCTURES (EXCLUDING PREFABRICATED 
BUILDINGS OF HEADING 94.06) (FOR EXAMPLE: 
BRIDGES AND BRIDGE-SECTIONS, TOWERS, 
LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, 
DOORS AND WINDOWS AND THEIR FRAMES AND 
THRESHOLDS FOR DOORS, SHUTTERS, 
BALUSTRADES, PILLARS AND COLUMNS); 
ALUMINIUM PLATES, RODS, PROFILES, TUBES AND 
THE LIKE, PREPARED FOR USE IN STRUCTURES.  
7610.10  Doors, windows and their frames and thresholds for 
doors: 
7610.10.10  Frames for doors and windows and thresholds for 
doors 15 G  10 % 
7610.10.20  Doors and windows, with or without glass  15  G  15 % 
7610.10.90  Other 15 G  10 % 
7610.90  Other: 
7610.90.10  Profiles prepared for suspended ceilings  15  G  10 %EN 15.12.2012 Official Journal of the European Union 1657
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7610.90.20  Balustrades and parts thereof  15  G  15 % 
7610.90.30  Shuttering and parts thereof, for concrete constructional 
work  15 G  FREE  
7610.90.40  Props, scaffolding and parts thereof  15 G  10 % 
7610.90.50  Other structures (partitions, columns, pillars, towers, 
posts, etc.) other than parts thereof  15 G  15 % 
7610.90.91  Beams for shuttering  15  G  FREE  
7610.90.99  Other parts and components prepared for use in struc ­
tures  15 G  5 % 
76.11  ALUMINIUM RESERVOIRS, TANKS, VATS AND 
SIMILAR CONTAINERS FOR ANY MATERIAL 
(OTHER THAN COMPRESSED OR LIQUEFIED GAS), 
OF A CAPACITY EXCEEDING 300 L, WHETHER OR 
NOT LINED OR HEAT-INSULATED, BUT NOT FITTED 
WITH MECHANICAL OR THERMAL EQUIPMENT.  
7611.00.10  Of a capacity exceeding 300 litres  15  E  15 % 
7611.00.90  Other 15 E  15 % 
76.12  ALUMINIUM CASKS, DRUMS, CANS, BOXES AND 
SIMILAR CONTAINERS (INCLUDING RIGID OR 
COLLAPSIBLE TUBULAR CONTAINERS), FOR ANY 
MATERIAL (OTHER THAN COMPRESSED OR 
LIQUEFIED GAS), OF A CAPACITY NOT EXCEEDING 
300 L, WHETHER OR NOT LINED OR HEAT-INSU ­
LATED, BUT NOT FITTED WITH MECHANICAL OR 
THERMAL EQUIPMENT.  
7612.10.00  Collapsible tubular containers  10  E  FREE  
7612.90  Other: 
7612.90.11  For fertilisation and sedimentation, suitable for agri ­
culture  10 E  FREE  
7612.90.19  Other 10 E  15 % 
7612.90.19A  Only milk churns  0  A  15 % 
7612.90.91  Heat-insulated vessels  10  E  15 % 
7612.90.92  Containers for beers or aerated beverages  10  E  15 % 
7612.90.99  Other 10 E  15 % 
7612.90.99A  Only seamless tubular containers  0  A  15 % 
76.13  ALUMINIUM CONTAINERS FOR COMPRESSED OR 
LIQUEFIED GAS.  
7613.00.11  Of a capacity not exceeding 50 pounds  15  E  15 %EN 1658 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7613.00.12  Of a capacity exceeding 50 pounds, but not exceeding 
100 pounds  0 A  15 % 
7613.00.19  Other 0  A  10 % 
7613.00.90  Other 0  A  10 % 
76.14  STRANDED WIRE, CABLES, PLAITED BANDS AND 
THE LIKE, OF ALUMINIUM, NOT ELECTRICALLY 
INSULATED.  
7614.10.00  With steel core  10  G  10 % 
7614.90.00  Other 10 G  10 % 
76.15  TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES 
AND PARTS THEREOF, OF ALUMINIUM; POT 
SCOURERS AND SCOURING OR POLISHING PADS, 
GLOVES AND THE LIKE, OF ALUMINIUM.  
7615.11.00  Pot scourers and scouring or polishing pads, gloves and 
the like  15 E  15 % 
7615.19  Other: 
7615.19.10  Saucepans of cast aluminium  15  E  15 % 
7615.19.20  Pressure cookers  15  E  10 % 
7615.19.30  Other kitchenware  15  E  10 % 
7615.19.40  Tableware  15  E  15 % 
7615.19.60  Polished baking trays  15  E  3 % 
7615.19.90  Other 15 E  10 % 
7615.19.90A  Only handles and spouts  5  E  10 % 
7615.20  Sanitary ware and parts thereof:  
7615.20.10  Bathtubs, sinks  15  E  10 % 
7615.20.20  Wash-basins, bidets and water closet pans  15  E  10 % 
7615.20.30  Bathroom accessories for permanent fixture or building 
in 15 E  10 % 
7615.20.90  Other 15 E  10 % 
76.16  OTHER ARTICLES OF ALUMINIUM.  
7616.10  Nails, tacks, staples, screws, bolts, nuts, screw hooks, 
rivets, cotters, cotter pins, washers and similar articles:  
7616.10.10  Bolts, screws, nuts, and similar threaded articles  0  A  15 % 
7616.10.20  Tubular rivets  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1659
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7616.10.90  Other 0  A  FREE  
7616.91.00  Cloth, grill and netting, of aluminium wire  15  E  15 % 
7616.99  Other: 
7616.99.10  Tool boxes 10  E  10 % 
7616.99.20  Pocket-size cases, purses, key-cases, snuffboxes, jewel 
boxes and similar articles  10 E  15 % 
7616.99.31  Outdoor containers for waste  10  E  15 % 
7616.99.39  Other 10 E  15 % 
7616.99.40  Tripods for irrigation systems  10 E  FREE  
7616.99.91  Chain and parts thereof  0  A  FREE  
7616.99.92  Blinds for buildings and Venetian blinds  10  E  15 % 
7616.99.93  Expanded metal  10  E  15 % 
7616.99.94  Hearth tiles and slabs not elsewhere included  10 E  10 % 
7616.99.95  Turtle exclusion devices for fishing nets  10  E  FREE  
7616.99.97  Boot and shoe lasts  10  E  FREE  
7616.99.99  Other 10 E  15 % 
7616.99.99A  Only blunt staples  0  A  15 % 
78.01  UNWROUGHT LEAD. 
7801.10.00  Refined lead  0  A  15 % 
7801.91.00  Containing by weight antimony as the principal other 
element  0 A  FREE  
7801.99.00  Other 0  A  15 % 
7802.00.00  LEAD WASTE AND SCRAP.  0  A  10 % 
78.04  LEAD PLATES, SHEETS, STRIP AND FOIL; LEAD 
POWDERS AND FLAKES.  
7804.11.00  Sheets, strips and foil of a thickness (excluding any 
backing) not exceeding 0,2 mm  0 A  15 % 
7804.19.00  Other 0  A  15 % 
7804.20.00  Powders and flakes  0  A  15 % 
78.06  OTHER ARTICLES OF LEAD.  
7806.00.10  Articles for pipelines; cast, pressed or forged parts of 
lead; cordage rope and cables  15 E  15 %EN 1660 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7806.00.21  Tubes for packing ointments and creams  15  E  15 % 
7806.00.22  Reservoirs, tanks, vats and similar containers, of a 
capacity of 500 litres or more  15 E  15 % 
7806.00.23  Reservoirs, tanks and similar containers, of a capacity of 
less than 500 litres  15 E  15 % 
7806.00.29  Other 15 E  15 % 
7806.00.91  Lead bars, rods, profiles and wire  5  E  10 % 
7806.00.92  Lead tubes, pipes and hoses, and fittings therefor (for 
example: couplings, elbows, sleeves)  5 E  10 % 
7806.00.99  Other 15 E  15 % 
79.01  UNWROUGHT ZINC. 
7901.11.00  Containing by weight not less than 99,99 % of zinc  0  A  15 % 
7901.12.00  Containing by weight less than 99,99 % of zinc  0  A  15 % 
7901.20.00  Zinc alloys  0  A  15 % 
7902.00.00  ZINC WASTE AND SCRAP.  0  A  10 % 
7903.10.00  Zinc dust  0  A  10 % 
7903.90.00  Other 0  A  FREE  
7904.00.00  ZINC BARS, RODS, PROFILES AND WIRE.  0  A  FREE  
7905.00.00  ZINC PLATES, SHEETS, STRIP AND FOIL.  0  A  10 % 
79.07  OTHER ARTICLES OF ZINC. 
7907.00.10  Articles for pipelines, roof capping, skylight frames and 
other fabricated building components  0 A  10 % 
7907.00.21  Of a capacity exceeding 500 litres  0  A  15 % 
7907.00.29  Other 0  A  15 % 
7907.00.31  Cans and similar containers, of a capacity not exceeding 
50 litres, other than double-walled containers  0 A  15 % 
7907.00.39  Other 0  A  15 % 
7907.00.40  Containers for compressed or liquefied gas  0  A  15 % 
7907.00.50  Cloth, grill and netting of zinc wire; expanded metal  0  A  10 % 
7907.00.61  Zinc nails and tacks, drawing pins, staples and similar 
articles  0 A  FREE  
7907.00.62  Screws, bolts, nuts, screw hooks, rivets, cotters, cotter 
pins, washers and similar articles  0 A  FREEEN 15.12.2012 Official Journal of the European Union 1661
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
7907.00.70  Stoves, ranges, grates, cookers, roasters, braziers, gas- 
rings, plate warmers and similar heating apparatus, 
hot air distributors and the like  0 A  15 % 
7907.00.81  Kitchenware; tableware and other articles for table use  0  A  15 % 
7907.00.89  Other 0  A  15 % 
7907.00.91  Sanitary ware and parts thereof  0  A  10 % 
7907.00.92  Anodes  0  A  FREE  
7907.00.93  Blinds and curtains  0  A  15 % 
7907.00.94  Zinc tubes, pipes and hoses, and fittings therefor (for 
example: couplings, elbows, sleeves)  0 A  15 % 
7907.00.99  Other 0  A  15 % 
80.01  UNWROUGHT TIN. 
8001.10.00  Tin, not alloyed  0  A  FREE  
8001.20.00  Tin alloys  0  A  15 % 
8002.00.00  TIN WASTE AND SCRAP.  0  A  10 % 
8003.00.00  TIN BARS, RODS, PROFILES AND WIRE.  0  A  FREE  
80.07  OTHER ARTICLES OF TIN. 
8007.00.10  Boxes, cans and similar packings  0  A  15 % 
8007.00.21  Tableware and kitchenware  0  A  10 % 
8007.00.29  Other 0  A  15 % 
8007.00.90  Other 0  A  15 % 
81.01  TUNGSTEN (WOLFRAM) AND ARTICLES THEREOF, 
INCLUDING WASTE AND SCRAP.  
8101.10.00  Powder  0  A  15 % 
8101.94.00  Unwrought tungsten, including bars and rods obtained 
simply by sintering  0 A  15 % 
8101.96.00  Wire  0  A  15 % 
8101.97.00  Waste and scrap  0  A  10 % 
8101.99.00  Other 0  A  15 % 
81.02  MOLYBDENUM AND ARTICLES THEREOF, 
INCLUDING WASTE AND SCRAP.  
8102.10.00  Powder  0  A  15 %EN 1662 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8102.94.00  Unwrought molybdenum, including bars and rods 
obtained simply by sintering  0 A  15 % 
8102.95.00  Bars and rods, other than those obtained simply by 
sintering, profiles, plates, sheets, strip and foil  0 A  15 % 
8102.96.00  Wire  0  A  15 % 
8102.97.00  Waste and scrap  0  A  10 % 
8102.99.00  Other 0  A  15 % 
81.03  TANTALUM AND ARTICLES THEREOF, INCLUDING 
WASTE AND SCRAP.  
8103.20.00  Unwrought tantalum, including bars and rods obtained 
simply by sintering; powders  0 A  15 % 
8103.30.00  Waste and scrap  0  A  10 % 
8103.90.10  Cloth, grill and netting  0  A  15 % 
8103.90.90  Other 0  A  15 % 
81.04  MAGNESIUM AND ARTICLES THEREOF, INCLUDING 
WASTE AND SCRAP.  
8104.11.00  Containing at least 99,8 % by weight of magnesium  0  A  15 % 
8104.19.00  Other 0  A  15 % 
8104.20.00  Waste and scrap  0  A  10 % 
8104.30.00  Raspings, turnings and granules, graded according to 
size; powders  0 A  10 % 
8104.90  Other: 
8104.90.10  Bars, rods, plates, sheets, profiles, wire, tubes and pipes  0  A  15 % 
8104.90.20  Cloth, grill and netting  0  A  10 % 
8104.90.30  Bolts, screws, nuts, washers, hook-nails and similar 
articles  0 A  15 % 
8104.90.41  Of a capacity not exceeding 300 litres  0  A  15 % 
8104.90.49  Other 0  A  15 % 
8104.90.90  Other 0  A  15 % 
81.05  COBALT MATTES AND OTHER INTERMEDIATE 
PRODUCTS OF COBALT METALLURGY; COBALT 
AND ARTICLES THEREOF, INCLUDING WASTE 
AND SCRAP.  
8105.20.00  Cobalt mattes and other intermediate products of cobalt 
metallurgy; unwrought cobalt; powders  0 A  15 %EN 15.12.2012 Official Journal of the European Union 1663
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8105.30.00  Waste and scrap  0  A  10 % 
8105.90.00  Other 0  A  15 % 
81.06  BISMUTH AND ARTICLES THEREOF, INCLUDING 
WASTE AND SCRAP.  
8106.00.10  Waste and scrap  0  A  10 % 
8106.00.20  Unwrought  0  A  15 % 
8106.00.90  Other 0  A  15 % 
81.07  CADMIUM AND ARTICLES THEREOF, INCLUDING 
WASTE AND SCRAP.  
8107.20.00  Unwrought cadmium; powders  0  A  15 % 
8107.30.00  Waste and scrap  0  A  10 % 
8107.90.00  Other 0  A  15 % 
81.08  TITANIUM AND ARTICLES THEREOF, INCLUDING 
WASTE AND SCRAP.  
8108.20.00  Unwrought titanium; powders  0  A  15 % 
8108.30.00  Waste and scrap  0  A  10 % 
8108.90.00  Other 0  A  FREE  
81.09  ZIRCONIUM AND ARTICLES THEREOF, INCLUDING 
WASTE AND SCRAP.  
8109.20.00  Unwrought zirconium; powders  0  A  15 % 
8109.30.00  Waste and scrap  0  A  10 % 
8109.90.00  Other 0  A  15 % 
81.10  ANTIMONY AND ARTICLES THEREOF, INCLUDING 
WASTE AND SCRAP.  
8110.10.00  Unwrought antimony; powders  0  A  15 % 
8110.20.00  Waste and scrap  0  A  10 % 
8110.90.00  Other 0  A  15 % 
81.11  MANGANESE AND ARTICLES THEREOF, INCLUDING 
WASTE AND SCRAP.  
8111.00.10  Waste and scrap  0  A  10 % 
8111.00.20  Unwrought  0  A  FREEEN 1664 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8111.00.90  Other 0  A  15 % 
81.12  BERYLLIUM, CHROMIUM, GERMANIUM, VANADIUM, 
GALLIUM, HAFNIUM, INDIUM, NIOBIUM (COLUM ­
BIUM), RHENIUM AND THALLIUM, AND ARTICLES 
OF THESE METALS, INCLUDING WASTE AND 
SCRAP.  
8112.12.00  Unwrought; powders  0  A  15 % 
8112.13.00  Waste and scrap  0  A  15 % 
8112.19.00  Other 0  A  15 % 
8112.21.00  Unwrought; powders  0  A  15 % 
8112.22.00  Waste and scrap  0  A  10 % 
8112.29.00  Other 0  A  15 % 
8112.51.00  Unwrought; powders  0  A  15 % 
8112.52.00  Waste and scrap  0  A  10 % 
8112.59.00  Other 0  A  15 % 
8112.92  Unwrought; powders; waste and scrap  
8112.92.10  Germanium or vanadium, unwrought  0  A  15 % 
8112.92.90  Other 0  A  10 % 
8112.99.00  Other 0  A  15 % 
81.13  CERMETS AND ARTICLES THEREOF, INCLUDING 
WASTE AND SCRAP.  
8113.00.10  Waste and scrap  0  A  10 % 
8113.00.20  Unwrought  0  A  15 % 
8113.00.90  Other 0  A  15 % 
82.01  HAND TOOLS, THE FOLLOWING: SPADES, SHOVELS, 
MATTOCKS, PICKS, HOES, FORKS AND RAKES; 
AXES, BILL HOOKS AND SIMILAR HEWING TOOLS; 
SECATEURS AND PRUNERS OF ANY KIND; SCYTHES, 
SICKLES, HAY KNIVES, HEDGE SHEARS, TIMBER 
WEDGES AND OTHER TOOLS OF A KIND USED IN 
AGRICULTURE, HORTICULTURE OR FORESTRY.  
8201.10.00  Spades and shovels  15  E  10 % 
8201.20.00  Forks  0  A  FREE  
8201.30.10  Picks  15 E  10 % 
8201.30.20  Leaf or grass rakes  15 E  15 %EN 15.12.2012 Official Journal of the European Union 1665
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8201.30.90  Other 15 E  FREE  
8201.40.10  Of a kind used in forestry or agriculture  —  A  FREE  
8201.40.90  Other 0  A  10 % 
8201.40.90A  Only axes, picks, knives and banana tree cutters  15  E  10 % 
8201.40.90B  Only machetes  15  E  10 % 
8201.50.00  Secateurs and similar one-handed pruners and shears 
(including poultry shears)  0 A  10 % 
8201.60.00  Hedge shears, two-handed pruning shears and similar 
two-handed shears  0 A  FREE  
8201.90.00  Other hand tools of a kind used in agriculture, 
horticulture or forestry  — A  FREE  
82.02  HANDSAWS; BLADES FOR SAWS OF ALL KINDS 
(INCLUDING SLITTING, SLOTTING OR TOOTHLESS 
SAW BLADES).  
8202.10.00  Hand saws  0  A  10 % 
8202.20.00  Band saw blades  0  A  3 % 
8202.20.00A  Only of steel, of a thickness of 6 mm or more but not 
more than 31 mm and a width of 0,6 mm or more but 
not more than 25 mm  5 E  3 % 
8202.31.00  With working parts of steel  0  A  3 % 
8202.39.00  Other, including parts  0  A  3 % 
8202.39.00A  Only saw blades with working part of tungsten carbide, 
of a diameter of 1,524 mm or more but not more than 
4,752 mm and a thickness of 0,5 mm or more but not 
more than 35 mm  5 E  3 % 
8202.40.00  Chain saw blades  0  A  10 % 
8202.91.00  Straight saw blades, for working metal  0  A  3 % 
8202.91.00A  Only for hand-operated bow saws, of a width not 
exceeding 135 mm, a thickness not exceeding 0,8 mm 
and a length not exceeding 310 mm, with 18, 24 or 32 
teeth per 254 mm  10 E  3 % 
8202.99.00  Other 0  A  3 % 
82.03  FILES, RASPS, PLIERS (INCLUDING CUTTING PLIERS), 
PINCERS, TWEEZERS, METAL CUTTING SHEARS, 
PIPE-CUTTERS, BOLT CROPPERS, PERFORATING 
PUNCHES AND SIMILAR HAND TOOLS.  
8203.10  Files, rasps and similar tools:  
8203.10.10  Triangular files for metal, of a kind used in agriculture 
or forestry  0 A  FREEEN 1666 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8203.10.90  Other 0  A  10 % 
8203.10.90A  Only flat files for metal  10  E  10 % 
8203.20  Pliers (including cutting pliers), pincers, tweezers and 
similar tools:  
8203.20.10  Tweezers  0  A  15 % 
8203.20.90  Other 0  A  10 % 
8203.30.00  Metal-cutting shears and similar tools  0  A  10 % 
8203.40.00  Pipe-cutters, bolt croppers, perforating punches and 
similar tools  0 A  10 % 
82.04  HAND-OPERATED SPANNERS AND WRENCHES 
(INCLUDING TORQUE METER WRENCHES BUT 
NOT INCLUDING TAP WRENCHES); INTER ­
CHANGEABLE SPANNER SOCKETS, WITH OR 
WITHOUT HANDLES.  
8204.11.00  Non-adjustable  0  A  10 % 
8204.12.00  Adjustable  0  A  10 % 
8204.20.00  Interchangeable spanner sockets, with or without 
handles  0 A  10 % 
82.05  HAND TOOLS (INCLUDING GLAZIERS' DIAMONDS), 
NOT ELSEWHERE SPECIFIED OR INCLUDED; BLOW ­
LAMPS; VICES, CLAMPS AND THE LIKE, OTHER 
THAN ACCESSORIES FOR AND PARTS OF 
MACHINE TOOLS; ANVILS; PORTABLE FORGES; 
HAND- OR PEDAL-OPERATED GRINDING WHEELS 
WITH FRAMEWORKS.  
8205.10.00  Drilling, threading or tapping tools  0  A  10 % 
8205.20  Hammers and sledge hammers:  
8205.20.11  Of copper or copper alloys  0  A  15 % 
8205.20.19  Other 0  A  15 % 
8205.20.90  Other 0  A  10 % 
8205.30.00  Planes, chisels, gouges and similar cutting tools for 
working wood  0 A  10 % 
8205.40.00  Screwdrivers  0  A  10 % 
8205.51  Household tools:  
8205.51.10  Of copper or copper alloys  15  E  15 % 
8205.51.20  Holders for paint rollers  15  E  10 % 
8205.51.90  Other 15 E  15 %EN 15.12.2012 Official Journal of the European Union 1667
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8205.51.90A  Only can openers, bottle openers, corkscrews, 
nutcrackers, ice picks and the like  10 E  15 % 
8205.59  Other: 
8205.59.10  Hand-held instruments for dehorning  0  A  5 % 
8205.59.90  Other 0  A  10 % 
8205.59.90A  Only chisels of a length of 10 cm or more but not 
more than 25 cm  5 E  10 % 
8205.60.00  Blow lamps 0  A  10 % 
8205.70.00  Vices, clamps and the like  0  A  10 % 
8205.80.00  Anvils; portable forges; hand- or pedal-operated 
grinding wheels with frameworks  0 A  10 % 
8205.90  Sets of articles of two or more of the foregoing 
subheadings  
8205.90.11  Of copper or copper alloys  0  A  15 % 
8205.90.19  Other 0  A  15 % 
8205.90.90  Other 0  A  10 % 
8206.00.00  TOOLS OF TWO OR MORE OF THE HEADING NOS. 
82.02 TO 82.05, PUT UP IN SETS FOR RETAIL SALE.  0 A  10 % 
82.07  INTERCHANGEABLE TOOLS FOR HAND TOOLS, 
WHETHER OR NOT POWER-OPERATED, OR FOR 
MACHINE TOOLS (FOR EXAMPLE: FOR PRESSING, 
STAMPING, PUNCHING, TAPPING, THREADING, 
DRILLING, BORING, BROACHING, MILLING, 
TURNING OR SCREW DRIVING), INCLUDING DIES 
FOR DRAWING OR EXTRUDING MATERIAL, AND 
ROCK DRILLING OR EARTH BORING TOOLS.  
8207.13.00  With working part of cermets  0  A  3 % 
8207.19.00  Other, including parts  0  A  3 % 
8207.20.00  Dies for drawing or extruding metal  0  A  3 % 
8207.30.00  Tools for pressing, stamping or punching  0  A  3 % 
8207.30.00A  Only dies and punches for pressing  5  C  3 % 
8207.40.00  Tools for tapping or threading  0  A  3 % 
8207.50.00  Tools for drilling, other than for rock-drilling  0  A  3 % 
8207.60.00  Tools for boring or broaching  0  A  3 % 
8207.70.00  Tools for milling  0  A  3 % 
8207.80.00  Tools for turning  0  A  3 % 
8207.90.00  Other interchangeable tools  0  A  3 %EN 1668 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
82.08  KNIVES AND CUTTING BLADES, FOR MACHINES OR 
FOR MECHANICAL APPLIANCES.  
8208.10.00  For metal working  0  A  3 % 
8208.20.00  For wood working  0  A  3 % 
8208.30.00  For kitchen appliances or for machines used by the 
food industry  0 A  3 % 
8208.40.00  For agricultural, horticultural or forestry machines  0  A  3 % 
8208.90.00  Other 0  A  3 % 
8209.00.00  PLATES, STICKS, TIPS AND THE LIKE FOR TOOLS, 
UNMOUNTED, OF CERMETS.  0 A  10 % 
82.10  HAND-OPERATED MECHANICAL APPLIANCES, 
WEIGHING 10 KG OR LESS, USED IN THE PREP ­
ARATION, CONDITIONING OR SERVING OF FOOD 
OR DRINK.  
8210.00.10  Maize-mills, mainly  0  A  15 % 
8210.00.90  Other 0  A  15 % 
82.11  KNIVES WITH CUTTING BLADES, SERRATED OR 
NOT (INCLUDING PRUNING KNIVES), OTHER THAN 
KNIVES OF HEADING 82.08, AND BLADES 
THEREFOR.  
8211.10  Sets:  
8211.10.10  For artisans  10  E  10 % 
8211.10.90  Other 10 E  15 % 
8211.91.00  Table knives having fixed blades  10  E  15 % 
8211.92  Other knives having fixed blades  
8211.92.10  Knives for use by artisans  10  E  10 % 
8211.92.90  Other 10 E  15 % 
8211.93  Knives having other than fixed blades:  
8211.93.10  For artisans  15  E  10 % 
8211.93.90  Other 15 E  15 % 
8211.94.00  Blades 0  A  15 % 
8211.95  Handles of base metal:  
8211.95.10  For artisans  15  E  10 % 
8211.95.90  Other 15 E  15 %EN 15.12.2012 Official Journal of the European Union 1669
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
82.12  RAZORS AND RAZOR BLADES (INCLUDING RAZOR 
BLADE BLANKS IN STRIPS).  
8212.10.00  Razors and razor blades  10  E  10 % 
8212.20.00  Safety razor blades, including razor blade blanks in 
strips  0 A  10 % 
8212.90.00  Other parts  0  A  10 % 
82.13  SCISSORS, TAILOR'S SHEARS AND SIMILAR SHEARS, 
AND BLADES THEREFOR.  
8213.00.10  Blunt-point scissors  15  E  15 % 
8213.00.90  Other 15 E  10 % 
82.14  OTHER ARTICLES OF CUTLERY (FOR EXAMPLE: 
HAIR CLIPPERS, BUTCHERS' OR KITCHEN 
CLEAVERS, CHOPPERS AND MINCING KNIVES, 
PAPER KNIVES); MANICURE OR PEDICURE SETS 
AND INSTRUMENTS (INCLUDING NAIL FILES).  
8214.10  Paper knives, letter openers, erasing knives, pencil 
sharpeners and their blades:  
8214.10.10  Pencil sharpeners and blades therefor  15  E  10 % 
8214.10.90  Other 15 E  10 % 
8214.20.00  Manicure or pedicure sets and instruments (including 
nail files)  10 E  10 % 
8214.90  Other: 
8214.90.10  Hair clippers  10 E  10 % 
8214.90.91  Combs fitted with a blade for cutting hair  10  E  10 % 
8214.90.99  Other 10 E  10 % 
82.15  SPOONS, FORKS, LADLES, SKIMMERS, CAKE- 
SERVERS, FISH-KNIVES, BUTTER-KNIVES, SUGAR 
TONGS AND SIMILAR KITCHEN OR TABLEWARE.  
8215.10.00  Sets of assorted articles containing at least one article 
plated with precious metal  10 E  10 % 
8215.20.00  Other sets of assorted articles  10  E  10 % 
8215.91.00  Plated with precious metal  10  E  10 % 
8215.99.00  Other 10 E  10 % 
83.01  PADLOCKS AND LOCKS (KEY, COMBINATION OR 
ELECTRICALLY OPERATED), OF BASE METAL; 
CLASPS AND FRAMES WITH CLASPS, INCOR ­
PORATING LOCKS, OF BASE METAL; KEYS FOR 
ANY OF THE FOREGOING ARTICLES, OF BASE 
METAL.EN 1670 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8301.10.00  Padlocks  5  C  FREE  
8301.20.00  Motor vehicle locks  0  A  10 % 
8301.30.00  Furniture locks  0  A  FREE  
8301.40.00  Other locks  —  A  FREE  
8301.50.00  Clasps and frames with clasps, incorporating locks  0  A  FREE  
8301.60.00  Parts  0  A  FREE  
8301.70.00  Keys presented separately  5  E  10 % 
83.02  BASE METAL MOUNTINGS, FITTINGS AND SIMILAR 
ARTICLES SUITABLE FOR FURNITURE, DOORS, 
STAIRCASES, WINDOWS, BLINDS, COACHWORK, 
SADDLERY, TRUNKS, CHESTS, CASKETS OR THE 
LIKE; BASE-METAL HAT-RACKS, HAT-PEGS, 
BRACKETS AND SIMILAR FIXTURES; CASTORS 
WITH MOUNTINGS OF BASE METAL; AUTOMATIC 
DOOR CLOSERS, OF BASE METAL.  
8302.10.00  Hinges  —  A  FREE  
8302.20.00  Wheels 0  A  FREE  
8302.30.00  Other mountings, fittings and similar articles for motor 
vehicles 0 A  10 % 
8302.41  Suitable for buildings:  
8302.41.10  Glass holders for slatted glass of a width exceeding 4 
inches  10 C  FREE  
8302.41.20  Mechanisms for closing windows  10  E  FREE  
8302.41.30  Other mountings, fittings and similar articles for blinds  10  C  FREE  
8302.41.90  Other 10 C  10 % 
8302.41.90A  Only opening and closing mechanisms for windows 
and window clips  10 E  10 % 
8302.41.90B  Only spring- or lever-operated latch bolts  0  A  10 % 
8302.42.00  Other, suitable for furniture  5  C  FREE  
8302.49.00  Other 5  C  10 % 
8302.49.00A  Only for armoured or reinforced safes, strong-boxes 
and doors  0 A  10 % 
8302.49.00B  Only for trunks, suitcases and similar articles  0  A  10 % 
8302.50  Hat-racks, hat-pegs, brackets and similar fixtures:  
8302.50.10  Racks and pegs of a kind used in commercial premises 
for hanging clothes  10 E  5 %EN 15.12.2012 Official Journal of the European Union 1671
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8302.50.90  Other 10 E  5 % 
8302.60.00  Automatic door closers  0  A  FREE  
8303.00.00  ARMOURED OR REINFORCED SAFES, STRONG 
BOXES AND DOORS AND SAFE DEPOSIT LOCKERS 
FOR STRONG ROOMS, CASH OR DEED BOXES AND 
THE LIKE, OF BASE METAL.  15 G  15 % 
8304.00.00  FILING CABINETS, CARD-INDEX CABINETS, PAPER 
TRAYS, PAPER RESTS, PEN TRAYS, OFFICE-STAMP 
STANDS AND SIMILAR OFFICE OR DESK 
EQUIPMENT, OF BASE METAL, OTHER THAN 
OFFICE FURNITURE OF HEADING 94.03.  15 E  15 % 
83.05  FITTINGS FOR LOOSE-LEAF BINDERS OR FILES, 
LETTER CLIPS, LETTER CORNERS, PAPER CLIPS, 
INDEXING TAGS AND SIMILAR OFFICE ARTICLES, 
OF BASE METAL; STAPLES IN STRIPS (FOR 
EXAMPLE: FOR OFFICES, UPHOLSTERY, PACKAGING) 
OF BASE METAL.  
8305.10.00  Fittings for loose-leaf binders or files  0  A  FREE  
8305.20  Staples in strips:  
8305.20.10  Of a kind used for upholstery and packaging  5  E  FREE  
8305.20.90  Other —  A  FREE  
8305.90.00  Other, including parts  15  E  15 % 
83.06  BELLS, GONGS AND THE LIKE, NON-ELECTRIC, OF 
BASE METAL; STATUETTES AND OTHER ORNA­
MENTS, OF BASE METAL; PHOTOGRAPH, PICTURE 
OR SIMILAR FRAMES, OF BASE METAL; MIRRORS, 
OF BASE METAL.  
8306.10.00  Bells, gongs and similar articles  10  E  15 % 
8306.21.00  Plated, golden or silvered  15  E  10 % 
8306.29.00  Other 15 E  10 % 
8306.30  Photograph, picture or similar frames; mirrors:  
8306.30.10  Photograph, picture or similar frames  15  E  15 % 
8306.30.20  Mirrors of base metal, whether or not in frames  15  E  15 % 
83.07  FLEXIBLE TUBING OF BASE METAL, WITH OR 
WITHOUT FITTINGS. 
8307.10.00  Of iron or steel  0  A  15 % 
8307.90.00  Of other base metal  0  A  15 %EN 1672 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
83.08  CLASPS, FRAMES WITH CLASPS, BUCKLES, BUCKLE- 
CLASPS, HOOKS, EYES, EYELETS AND THE LIKE, OF 
BASE METAL, OF A KIND USED FOR CLOTHING, 
FOOTWEAR, AWNINGS, HANDBAGS, TRAVEL 
GOODS OR OTHER MADE-UP ARTICLES; TUBULAR 
AND BIFURCATED RIVETS, OF BASE METAL; BEADS 
AND SPANGLES, OF BASE METAL.  
8308.10.00  Hooks, eyes and eyelets  0  A  FREE  
8308.20.00  Tubular or bifurcated rivets  0  A  FREE  
8308.90.00  Other, including parts  0  A  FREE  
83.09  STOPPERS, CAPS AND LIDS (INCLUDING CROWN 
CORKS, SCREW CAPS AND POURING STOPPERS), 
CAPSULES FOR BOTTLES, THREADED BUNGS, 
BUNG COVERS, SEALS AND OTHER PACKING 
ACCESSORIES, OF BASE METAL.  
8309.10.00  Crown corks  15  G  15 % 
8309.90  Other: 
8309.90.10  Seals of all kinds  0  A  FREE  
8309.90.20  Fastenings for sealing bags, sachets or similar containers  10  E  FREE  
8309.90.30  Radiator or fuel tank caps for vehicles  10  E  10 % 
8309.90.40  Ring-pull lids for aluminium containers  0  A  FREE  
8309.90.90  Other —  A  FREE  
8310.00.00  SIGN-PLATES, NAME-PLATES, ADDRESS-PLATES 
AND SIMILAR PLATES, NUMBERS, LETTERS AND 
OTHER SYMBOLS, OF BASE METAL, EXCLUDING 
THOSE OF HEADING 94.05.  15 E  15 % 
83.11  WIRE, RODS, TUBES, PLATES, ELECTRODES AND 
SIMILAR PRODUCTS, OF BASE METAL OR OF 
METAL CARBIDES, COATED OR CORED WITH 
FLUX MATERIAL, OF A KIND USED FOR SOLDERING, 
BRAZING, WELDING OR DEPOSITION OF METAL OR 
METAL CARBIDES; WIRE AND RODS, OF AGGLOM ­
ERATED BASE METAL POWDER, USED FOR METAL 
SPRAYING.  
8311.10.00  Coated electrodes of base metal, for electric arc-welding  0  A  FREE  
8311.20.00  Cored wire of base metal, for arc-welding  0  A  FREE  
8311.30.00  Coated rods and cored wire, of base metal, for 
soldering, brazing or welding by flame  0 A  FREE  
8311.90.00  Other 0  A  FREE  
84.01  NUCLEAR REACTORS; FUEL ELEMENTS (CAR ­
TRIDGES), NON-IRRADIATED, FOR NUCLEAR 
REACTORS; MACHINERY AND APPARATUS FOR 
ISOTOPIC SEPARATION.EN 15.12.2012 Official Journal of the European Union 1673
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8401.10.00  Nuclear reactors  0  A  10 % 
8401.20.00  Machinery and apparatus for isotopic separation, and 
parts thereof  0 A  15 % 
8401.30.00  Fuel elements (cartridges), non-irradiated  0  A  10 % 
8401.40.00  Parts of nuclear reactors  0  A  10 % 
84.02  STEAM OR OTHER VAPOUR GENERATING BOILERS 
(OTHER THAN CENTRAL HEATING HOT WATER 
BOILERS CAPABLE ALSO OF PRODUCING LOW 
PRESSURE STEAM); SUPER-HEATED WATER 
BOILERS.  
8402.11.00  Watertube boilers with a steam production exceeding 
45 tonnes per hour  0 A  3 % 
8402.12.00  Watertube boilers with a steam production not 
exceeding 45 tonnes per hour  0 A  3 % 
8402.19.00  Other vapour-generating boilers, including hybrid 
boilers  0 A  3 % 
8402.20.00  Super-heated water boilers  0  A  3 % 
8402.90.00  Parts  0  A  3 % 
84.03  CENTRAL HEATING BOILERS OTHER THAN THOSE 
OF HEADING 84.02.  
8403.10.00  Boilers 0  A  15 % 
8403.90.00  Parts  0  A  15 % 
84.04  AUXILIARY PLANT FOR USE WITH BOILERS OF 
HEADING 84.02 OR 84.03 (FOR EXAMPLE: ECON ­
OMISERS, SUPER-HEATERS, SOOT REMOVERS, GAS 
RECOVERERS); CONDENSERS FOR STEAM OR 
OTHER VAPOUR POWER UNITS.  
8404.10.00  Auxiliary plant for use with boilers of heading 84.02 or 
84.03 0 A  3 % 
8404.20.00  Condensers for steam or other vapour power units  0  A  3 % 
8404.90.00  Parts  0  A  3 % 
84.05  PRODUCER GAS OR WATER GAS GENERATORS, 
WITH OR WITHOUT THEIR PURIFIERS; ACETYLENE 
GAS GENERATORS AND SIMILAR WATER PROCESS 
GAS GENERATORS, WITH OR WITHOUT THEIR 
PURIFIERS.  
8405.10  Producer gas or water gas generators, with or without 
their purifiers; acetylene gas generators and similar 
water process gas generators, with or without their 
purifiers:  
8405.10.10  Gas generators for self-propelled machines or motor 
vehicles 0 A  10 %EN 1674 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8405.10.90  Other 0  A  3 % 
8405.90  Parts:  
8405.90.10  For gas generators of self-propelled machines or motor 
vehicles 0 A  10 % 
8405.90.90  Other 0  A  3 % 
84.06  STEAM TURBINES. 
8406.10.00  Turbines for marine propulsion  0  A  15 % 
8406.81.00  Of an output exceeding 40 MW  0  A  3 % 
8406.82.00  Of an output not exceeding 40 MW  0  A  3 % 
8406.90.00  Parts  0  A  10 % 
84.07  SPARK-IGNITION RECIPROCATING OR ROTARY 
INTERNAL COMBUSTION PISTON ENGINES.  
8407.10.00  Aircraft engines  0  A  15 % 
8407.21  Outboard motors:  
8407.21.10  Of an output not exceeding 40 h.p.  0  A  FREE  
8407.21.90  Other 0  A  FREE  
8407.29  Other: 
8407.29.10  Of an output not exceeding 35 h.p.  0  A  FREE  
8407.29.90  Other 0  A  FREE  
8407.31.00  Of a cylinder capacity not exceeding 50 cm  3 0 A  10 % 
8407.32.00  Of a cylinder capacity exceeding 50 cm  3 but not 
exceeding 250 cm  3 0 A  10 % 
8407.33.00  Of a cylinder capacity exceeding 250 cm  3 but not 
exceeding 1 000 cm  3 0 A  10 % 
8407.34.00  Of a cylinder capacity exceeding 1 000 cm  3 0 A  5 % 
8407.90.00  Other engines  0  A  10 % 
84.08  COMPRESSION-IGNITION INTERNAL COMBUSTION 
PISTON ENGINES (DIESEL OR SEMI-DIESEL ENGINES).  
8408.10  Marine propulsion engines:  
8408.10.10  Inboard engines of an output not exceeding 35 h.p.  0  A  FREE  
8408.10.20  Inboard engines of an output exceeding 35 h.p., with 
coil cooling system  0 A  FREE  
8408.10.30  Outboard engines of an output not exceeding 40 h.p.  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1675
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8408.10.90  Other 0  A  FREE  
8408.20.00  Engines of a kind used for the propulsion of vehicles of 
Chapter 87 0 A  5 % 
8408.90.00  Other engines  0  A  3 % 
84.09  PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY 
WITH THE ENGINES OF HEADING 84.07 OR 84.08.  
8409.10.00  Of aircraft engines  0  A  5 % 
8409.91.00  Suitable for use solely or principally with spark-ignition 
internal combustion piston engines  0 A  5 % 
8409.99  Other: 
8409.99.10  Of inboard engines for marine propulsion, operating 
with a coil cooling system  0 A  5 % 
8409.99.90  Other 0  A  3 % 
84.10  HYDRAULIC TURBINES, WATER WHEELS, AND 
REGULATORS THEREFOR.  
8410.11.00  Of an output not exceeding 1 000 kW  0  A  3 % 
8410.12.00  Of an output exceeding 1 000 kW but not exceeding 
10 000 kW  0 A  3 % 
8410.13.00  Of an output exceeding 10 000 kW  0  A  3 % 
8410.90.00  Parts, including regulators  0  A  3 % 
84.11  TURBO-JETS, TURBO-PROPELLERS AND OTHER GAS 
TURBINES. 
8411.11.00  Of a thrust not exceeding 25 kN  0  A  3 % 
8411.12.00  Of a thrust exceeding 25 kN  0  A  3 % 
8411.21.00  Of an output not exceeding 1 100 kW  0  A  3 % 
8411.22.00  Of an output exceeding 1 100 kW  0  A  3 % 
8411.81.00  Of an output not exceeding 5 000 kW  0  A  3 % 
8411.82.00  Of an output exceeding 5 000 kW  0  A  3 % 
8411.91.00  Of turbo-jets or turbo-propellers  0  A  3 % 
8411.99.00  Other 0  A  3 % 
84.12  OTHER ENGINES AND MOTORS. 
8412.10.00  Reaction engines other than turbo-jets  0  A  15 % 
8412.21.00  Linear acting (cylinders)  0  A  3 %EN 1676 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8412.29.00  Other 0  A  3 % 
8412.31.00  Linear acting (cylinders)  0  A  3 % 
8412.39.00  Other 0  A  3 % 
8412.80  Other: 
8412.80.10  Wind engines (windmills)  0  A  5 % 
8412.80.90  Other 0  A  3 % 
8412.90  Parts:  
8412.90.10  For hydraulic or pneumatic engines and motors, linear 
acting (cylinders)  0 A  3 % 
8412.90.20  For wind engines (windmills)  0  A  5 % 
8412.90.90  Other 0  A  3 % 
84.13  PUMPS FOR LIQUIDS, WHETHER OR NOT FITTED 
WITH A MEASURING DEVICE; LIQUID ELEVATORS.  
8413.11.00  Pumps for dispensing fuel or lubricants, of the type 
used in filling-stations or in garages  0 A  15 % 
8413.19.00  Other 0  A  3 % 
8413.20  Hand pumps, other than those of subheading 8413.11 
or 8413.19:  
8413.20.10  For agricultural purposes  0  A  FREE  
8413.20.20  For marine bilge systems  0  A  5 % 
8413.20.90  Other 0  A  3 % 
8413.30.00  Fuel, lubricating or cooling medium pumps for internal 
combustion piston engines  0 A  5 % 
8413.40.00  Concrete pumps  0  A  3 % 
8413.50  Other reciprocating positive displacement pumps:  
8413.50.10  For agricultural purposes  0  A  FREE  
8413.50.20  For marine bilge systems  0  A  5 % 
8413.50.90  Other 0  A  3 % 
8413.60  Other rotary positive displacement pumps:  
8413.60.10  For agricultural purposes  0  A  FREE  
8413.60.20  For marine bilge systems  0  A  5 % 
8413.60.90  Other 0  A  3 %EN 15.12.2012 Official Journal of the European Union 1677
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8413.70  Other centrifugal pumps:  
8413.70.10  For agricultural purposes  0  A  FREE  
8413.70.20  For marine bilge systems  0  A  5 % 
8413.70.90  Other 0  A  3 % 
8413.81  Pumps:  
8413.81.10  For agricultural purposes  0  A  FREE  
8413.81.20  For marine bilge systems  0  A  5 % 
8413.81.90  Other 0  A  3 % 
8413.82.00  Liquid elevators  0  A  3 % 
8413.91.00  Of pumps 0  A  FREE  
8413.92.00  Of liquid elevators  0  A  3 % 
84.14  AIR OR VACUUM PUMPS, AIR OR OTHER GAS 
COMPRESSORS AND FANS; VENTILATING OR 
RECYCLING HOODS, INCORPORATING A FAN, 
WHETHER OR NOT FITTED WITH FILTERS.  
8414.10.00  Vacuum pumps  0  A  3 % 
8414.20.00  Hand- or foot-operated air pumps  0  A  3 % 
8414.30.00  Compressors of a kind used in refrigerating equipment  0  A  3 % 
8414.40.00  Air compressors mounted on a wheeled chassis for 
towing  0 A  10 % 
8414.51.00  Table, floor, wall, window, ceiling or roof fans, with a 
self-contained electric motor of an output not 
exceeding 125 W  15 E  10 % 
8414.59.00  Other 10 E  3 % 
8414.60.00  Hoods having a maximum horizontal side not 
exceeding 120 cm  10 E  10 % 
8414.80.00  Other 0  A  3 % 
8414.90  Parts:  
8414.90.10  For fans of tariff subheading 8414.51.00  10  E  15 % 
8414.90.10A  Only shrouds  0  A  15 % 
8414.90.90  Other 0  A  3 %EN 1678 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
84.15  AIR CONDITIONING MACHINES, COMPRISING A 
MOTOR-DRIVEN FAN AND ELEMENTS FOR 
CHANGING THE TEMPERATURE AND HUMIDITY, 
INCLUDING THOSE MACHINES IN WHICH THE 
HUMIDITY CANNOT BE SEPARATELY REGULATED.  
8415.10  Window or wall types, self-contained or  'split-system ': 
8415.10.10  Unassembled or disassembled  15  E  10 % 
8415.10.90  Other 15 E  10 % 
8415.20.00  Of a kind used for persons, in motor vehicles  15  E  5 % 
8415.81.00  Incorporating a refrigerating unit and a valve for 
reversal of the cooling/heat cycle (reversible heat 
pumps) 15 E  10 % 
8415.82  Other, incorporating a refrigerating unit:  
8415.82.10  Other, unassembled or disassembled  15 E  10 % 
8415.82.90  Other 15 E  10 % 
8415.83.00  Not incorporating a refrigerating unit  15 E  10 % 
8415.90  Parts:  
8415.90.10  For use mainly with the motor vehicles of Chapter 87  0  A  5 % 
8415.90.20  For use mainly with the goods of subheading 8415.83  0  A  3 % 
8415.90.90  Other 0  A  10 % 
84.16  FURNACE BURNERS FOR LIQUID FUEL, OR FOR 
PULVERIZED SOLID FUEL OR FOR GAS; MECH ­
ANICAL STOKERS, INCLUDING THEIR MECHANICAL 
GRATES, MECHANICAL ASH DISCHARGERS AND 
SIMILAR APPLIANCES USED IN HOMES.  
8416.10  Furnace burners for liquid fuel:  
8416.10.20  For the sugar industry  0  A  3 % 
8416.10.90  Other 0  A  3 % 
8416.20  Other furnace burners, including combination burners:  
8416.20.10  For the sugar industry  0  A  3 % 
8416.20.90  Other 0  A  3 % 
8416.30.00  Mechanical stokers, including their mechanical grates, 
mechanical ash dischargers and similar appliances 
used in homes  0 A  15 % 
8416.30.00A  Only mechanical stokers fuelled with chaff or cereal 
residues  10 E  15 %EN 15.12.2012 Official Journal of the European Union 1679
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8416.90.00  Parts  0  A  15 % 
84.17  INDUSTRIAL OR LABORATORY FURNACES AND 
OVENS, INCLUDING INCINERATORS, NON-ELEC ­
TRIC.  
8417.10  Furnaces and ovens for the roasting, melting or other 
heat treatment of ores, pyrites or of metals:  
8417.10.10  Melting furnaces, including cupolas  0  A  3 % 
8417.10.90  Other 0  A  FREE  
8417.20.00  Bakery and biscuit ovens  10  E  3 % 
8417.80.00  Other 0  A  FREE  
8417.90  Parts:  
8417.90.10  For furnaces for melting metals and metalliferous 
minerals, including cupolas  0 A  3 % 
8417.90.20  For bakery and biscuit ovens  0  A  3 % 
8417.90.90  Other 0  A  FREE  
84.18  REFRIGERATORS, FREEZERS AND OTHER REFRIG ­
ERATING OR FREEZING EQUIPMENT, ELECTRIC OR 
OTHER; HEAT PUMPS OTHER THAN AIR 
CONDITIONING MACHINES OF HEADING 84.15.  
8418.10  Combined refrigerator-freezers, fitted with separate 
external doors:  
8418.10.11  Unassembled or disassembled  15  E  3 % 
8418.10.19  Other 15 E  10 % 
8418.10.90  Other 15 E  10 % 
8418.21  Compression-type:  
8418.21.11  Unassembled or disassembled  15  E  3 % 
8418.21.19  Other 15 E  10 % 
8418.21.90  Other 15 E  10 % 
8418.29  Other: 
8418.29.10  Unassembled or disassembled  15  E  3 % 
8418.29.90  Other 15 E  15 % 
8418.30  Freezers of the chest type, not exceeding 800 litres 
capacity: 
8418.30.11  Unassembled or disassembled  15  E  3 %EN 1680 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8418.30.19  Other 15 E  15 % 
8418.30.90  Other 15 E  3 % 
8418.40  Freezers of the upright type, not exceeding 900 litres 
capacity: 
8418.40.11  Unassembled or disassembled  15  E  3 % 
8418.40.19  Other 15 E  3 % 
8418.40.90  Other 15 E  3 % 
8418.50.00  Other furniture (chests, cabinets, display counters, 
showcases and the like) for storage and display, incor ­
porating refrigerating or freezing equipment  15 E  3 % 
8418.61.00  Heat pumps other than air conditioning machines of 
heading 84.15  10 E  3 % 
8418.61.00A  Only compression-type units whose condensers are heat 
exchangers  0 A  3 % 
8418.69  Other: 
8418.69.10  Other machines and equipment for making ice and ice 
cream  10 E  3 % 
8418.69.21  Unassembled or disassembled  15  E  3 % 
8418.69.29  Other 15 E  3 % 
8418.69.30  Other milk coolers for farms  10 E  FREE  
8418.69.90  Other 10 E  3 % 
8418.69.90A  Only water coolers and coolers for other beverages  15  E  3 % 
8418.91.00  Furniture designed to receive refrigerating or freezing 
equipment  15 E  15 % 
8418.99.00  Other 0  A  3 % 
84.19  MACHINERY, PLANT OR LABORATORY EQUIPMENT, 
WHETHER OR NOT ELECTRICALLY HEATED 
(EXCLUDING FURNACES, OVENS, AND OTHER 
EQUIPMENT OF HEADING 85.14), FOR THE 
TREATMENT OF MATERIALS BY A PROCESS 
INVOLVING A CHANGE OF TEMPERATURE SUCH 
AS HEATING, COOKING, ROASTING, DISTILLING, 
RECTIFYING, STERILISING, PASTEURISING, 
STEAMING, DRYING, EVAPORATING, VAPORISING, 
CONDENSING OR COOLING, OTHER THAN 
MACHINERY OR PLANT OF A KIND USED FOR 
DOMESTIC PURPOSES; NON-ELECTRIC INSTAN ­
TANEOUS OR STORAGE WATER HEATERS.  
8419.11  Instantaneous gas water heaters:  
8419.11.10  Of a kind used for industrial purposes  15  E  FREEEN 15.12.2012 Official Journal of the European Union 1681
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8419.11.20  Other, disassembled  15  E  5 % 
8419.11.90  Other 15 E  15 % 
8419.19  Other: 
8419.19.10  Of a kind used for industrial purposes  10  E  FREE  
8419.19.20  Other, disassembled  10  E  5 % 
8419.19.90  Other 10 E  15 % 
8419.20.00  Medical, surgical or laboratory sterilisers  0  A  3 % 
8419.31  For agricultural products:  
8419.31.10  For the sugar industry  0  A  3 % 
8419.31.90  Other 0  A  3 % 
8419.31.90A  Only hot-air driers for grains and vegetables  10 E  3 % 
8419.32.00  For wood, paper pulp, paper or paperboard  0  A  3 % 
8419.32.00A  Only hot-air driers for wood  10  E  3 % 
8419.39.00  Other 0  A  3 % 
8419.40.00  Distilling or rectifying plant  0  A  FREE  
8419.50.00  Heat-exchange units  0  A  3 % 
8419.60.00  Machinery for liquefying air or other gases  0  A  3 % 
8419.81  For making hot drinks or for cooking or heating food:  
8419.81.10  Electrically operated  0  A  3 % 
8419.81.90  Other 0  A  3 % 
8419.89  Other: 
8419.89.10  Roasting machinery  0  A  FREE  
8419.89.20  Machinery and plant for the paper industry  0  A  3 % 
8419.89.30  Other heating or cooling machinery, non-electric  0  A  FREE  
8419.89.90  Other 0  A  3 % 
8419.90.00  Parts  0  A  3 % 
84.20  CALENDERING OR OTHER ROLLING MACHINES, 
OTHER THAN FOR METALS OR GLASS, AND 
CYLINDERS THEREFOR.  
8420.10  Calendering or other rolling machines:EN 1682 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8420.10.10  For hides and leather  0  A  3 % 
8420.10.20  For repairing manuscripts or documents  0  A  3 % 
8420.10.90  Other 0  A  FREE  
8420.91.00  Cylinders  0  A  3 % 
8420.99.00  Other 0  A  3 % 
84.21  CENTRIFUGES, INCLUDING CENTRIFUGAL DRYERS; 
FILTERING OR PURIFYING MACHINERY AND 
APPARATUS, FOR LIQUIDS OR GASES.  
8421.11.00  Cream separators  0  A  FREE  
8421.12  Clothes-dryers:  
8421.12.11  Unassembled or disassembled  0  A  3 % 
8421.12.19  Other 0  A  15 % 
8421.12.90  Other 0  A  15 % 
8421.19  Other: 
8421.19.10  For extracting honey  0  A  10 % 
8421.19.90  Other 0  A  3 % 
8421.21.00  For filtering or purifying water  0  A  FREE  
8421.22.00  For filtering or purifying beverages other than water  0  A  3 % 
8421.23.00  Oil- or petrol-filters for internal combustion engines  10  C  10 % 
8421.29.00  Other 0  A  3 % 
8421.31.00  Intake air filters for internal combustion engines  10  C  10 % 
8421.39.00  Other 0  A  3 % 
8421.91.00  Of centrifuges, including centrifugal dryers  0  A  3 % 
8421.99.00  Other 0  A  3 % 
84.22  DISH WASHING MACHINES; MACHINERY FOR 
CLEANING OR DRYING BOTTLES OR OTHER 
CONTAINERS; MACHINERY FOR FILLING, CLOSING, 
SEALING OR LABELLING BOTTLES, CANS, BOXES, 
BAGS OR OTHER CONTAINERS; MACHINERY FOR 
CAPSULING BOTTLES, JARS, TUBES AND SIMILAR 
CONTAINERS; OTHER PACKING OR WRAPPING 
MACHINERY (INCLUDING HEAT SHRINK- 
WRAPPING MACHINERY); MACHINERY FOR 
AERATING BEVERAGES.  
8422.11.00  Of the household type 15  E  15 %EN 15.12.2012 Official Journal of the European Union 1683
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8422.19.00  Other 10 E  15 % 
8422.20.00  Machinery for cleaning or drying bottles or other 
containers  0 A  3 % 
8422.30  Machinery for filling, closing, sealing or labelling 
bottles, cans, boxes, bags or other containers; 
machinery for capsuling bottles, jars, tubes and similar 
containers; machinery for aerating beverages:  
8422.30.10  For aerating beverages  0  A  FREE  
8422.30.90  Other 0  A  3 % 
8422.30.90A  Only machinery for filling and closing bags of thermo- 
sealable plastics, of a filling capacity not exceeding 5 kg, 
other than automatic horizontal filling machinery and 
vacuum-sealing machinery  10 E  3 % 
8422.40.00  Other packing or wrapping machinery (including heat 
shrink-wrapping machinery)  10 C  3 % 
8422.40.00A  Only manual use with self-contained electric motor  0  A  3 % 
8422.90.00  Parts  0  A  3 % 
84.23  WEIGHING MACHINERY (EXCLUDING BALANCES OF 
A SENSITIVITY OF 5 CG OR BETTER), INCLUDING 
WEIGHT-OPERATED COUNTING OR CHECKING 
MACHINES; WEIGHTS FOR WEIGHING MACHINES 
OF ALL KINDS.  
8423.10.00  Personal weighing machines, including baby scales; 
household scales 5 E  10 % 
8423.20.00  Scales for continuous weighing of goods on conveyors  0  A  3 % 
8423.30.00  Constant weight scales and scales for discharging a 
predetermined weight of material into a bag or 
container, including hopper scales  0 A  3 % 
8423.81.00  Having a maximum weighing capacity not exceeding 
30 kg  0 A  3 % 
8423.82.00  Having a maximum weighing capacity exceeding 30 kg 
but not exceeding 5 000 kg  0 A  3 % 
8423.82.00A  Only scales for weighing livestock  10  E  3 % 
8423.82.00B  Only spring balances of a capacity not exceeding 
200 kg  10 E  3 % 
8423.89.00  Other 0  A  3 % 
8423.90.00  Weights for weighing machines of all kinds; parts of 
weighing machinery  0 A  3 %EN 1684 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
84.24  MECHANICAL APPLIANCES (WHETHER OR NOT 
HAND-OPERATED) FOR PROJECTING, DISPERSING 
OR SPRAYING LIQUIDS OR POWDERS; FIRE EXTIN ­
GUISHERS, WHETHER OR NOT CHARGED; SPRAY 
GUNS AND SIMILAR APPLIANCES; STEAM OR 
SANDBLASTING MACHINES AND SIMILAR JET 
PROJECTING MACHINES.  
8424.10  Fire extinguishers, whether or not charged:  
8424.10.10  Charged 0  A  15 % 
8424.10.20  Not charged  0  A  10 % 
8424.20.00  Spray guns and similar appliances  0  A  3 % 
8424.30  Steam or sandblasting machines and similar jet 
projecting machines:  
8424.30.10  Steam blasting machines  0  A  10 % 
8424.30.90  Other 0  A  3 % 
8424.81.00  Agricultural or horticultural  —  A  FREE  
8424.89  Other: 
8424.89.10  Of a kind used in agriculture  0  A  FREE  
8424.89.90  Other 0  A  3 % 
8424.90  Parts:  
8424.90.10  For appliances of a kind used in agriculture  —  A  FREE  
8424.90.20  For fire extinguishers  0  A  10 % 
8424.90.91  Nozzles and mounts for sprayers  0  A  3 % 
8424.90.99  Other 0  A  15 % 
8424.90.99A  Only for sprayers (other than of pharmaceutical prod ­
ucts)  15 C  15 % 
84.25  PULLEY TACKLE AND HOIST OTHER THAN SKIP 
HOIST; WINCHES AND CAPSTANS; JACKS.  
8425.11  Powered by electric motor:  
8425.11.10  Marine davits  0  A  5 % 
8425.11.90  Other 0  A  3 % 
8425.19  Other: 
8425.19.10  Marine davits  0  A  5 % 
8425.19.90  Other 0  A  3 %EN 15.12.2012 Official Journal of the European Union 1685
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8425.31  Powered by electric motor:  
8425.31.10  Marine winches and capstans  0  A  5 % 
8425.31.20  Pit-head winding gear; winches especially designed for 
use underground  0 A  10 % 
8425.31.90  Other 0  A  3 % 
8425.39  Other: 
8425.39.10  Marine winches and capstans  0  A  5 % 
8425.39.20  Pit-head winding gear; winches especially designed for 
use underground  0 A  10 % 
8425.39.90  Other 0  A  3 % 
8425.41.00  Fixed hoists for raising vehicles, of a type used in 
garages  0 A  10 % 
8425.42.00  Other jacks and hoists, hydraulic  0  A  3 % 
8425.49.00  Other 0  A  3 % 
84.26  SHIPS' DERRICKS; CRANES, INCLUDING CABLE 
CRANES; MOBILE LIFTING FRAMES, STRADDLE 
CARRIERS AND WORKS TRUCKS FITTED WITH A 
CRANE.  
8426.11.00  Overhead travelling cranes on fixed support  0  A  3 % 
8426.12.00  Mobile lifting frames on tyres and straddle carriers  0  A  3 % 
8426.19.00  Other 0  A  3 % 
8426.20.00  Tower cranes  0  A  10 % 
8426.30.00  Portal or pedestal jib cranes  0  A  5 % 
8426.41.00  On tyres  0  A  10 % 
8426.49.00  Other 0  A  10 % 
8426.91.00  Designed for mounting on road vehicles  0  A  10 % 
8426.99.00  Other 0  A  10 % 
84.27  FORK-LIFT TRUCKS; OTHER WORKS TRUCKS FITTED 
WITH LIFTING OR HANDLING EQUIPMENT.  
8427.10.00  Self-propelled trucks powered by an electric motor  0  A  FREE  
8427.20.00  Other self-propelled trucks  0  A  FREE  
8427.90.00  Other trucks  0  A  FREEEN 1686 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
84.28  OTHER MACHINERY FOR LIFTING, LOADING, 
UNLOADING OR HANDLING (FOR EXAMPLE: LIFTS, 
ESCALATORS, CONVEYERS, TELEFERICS).  
8428.10.00  Lifts and skip hoists  0  A  3 % 
8428.20.00  Pneumatic elevators and conveyors  0  A  3 % 
8428.31.00  Specially designed for underground use  0  A  10 % 
8428.32.00  Other, bucket type  0  A  3 % 
8428.33.00  Other, belt type  0  A  3 % 
8428.39.00  Other 0  A  3 % 
8428.40.00  Escalators and moving walkways  0  A  10 % 
8428.60.00  Teleferics, chairlifts, ski-draglines; traction mechanisms 
for funicular railways  0 A  10 % 
8428.90  Other machinery:  
8428.90.10  Mine wagon pushers, locomotive or wagon traversers, 
wagon tippers and similar railway wagon handling 
equipment  0 A  10 % 
8428.90.90  Other 0  A  3 % 
84.29  SELF-PROPELLED BULLDOZERS, ANGLEDOZERS, 
GRADERS, LEVELLERS, SCRAPERS, MECHANICAL 
SHOVELS, EXCAVATORS, SHOVEL LOADERS, 
TAMPING MACHINES AND ROAD ROLLERS.  
8429.11.00  Track laying  0  A  3 % 
8429.19.00  Other 0  A  10 % 
8429.20.00  Graders and levellers  0  A  5 % 
8429.30.00  Scrapers  0  A  10 % 
8429.40.00  Tamping machines and road rollers  0  A  10 % 
8429.51.00  Front-end shovel loaders  0  A  3 % 
8429.52  Machinery with a 360° revolving superstructure  
8429.52.10  Backhoes, shovels, clamshells and draglines  0  A  5 % 
8429.52.90  Other 0  A  5 % 
8429.59  Other: 
8429.59.10  Backhoes, shovels, clamshells and draglines  0  A  3 % 
8429.59.90  Other 0  A  3 %EN 15.12.2012 Official Journal of the European Union 1687
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
84.30  OTHER MOVING, GRADING, LEVELLING, SCRAPING, 
EXCAVATING, TAMPING, COMPACTING, 
EXTRACTING OR BORING MACHINERY, FOR 
EARTH, MINERALS OR ORES; PILE-DRIVERS AND 
PILE-EXTRACTORS; SNOW-PLOUGHS AND SNOW- 
BLOWERS.  
8430.10.00  Pile-drivers and pile extractors  0  A  10 % 
8430.20.00  Snow-ploughs and snow-blowers  0  A  10 % 
8430.31.00  Self-propelled  0  A  10 % 
8430.39.00  Other 0  A  10 % 
8430.41.00  Self-propelled  0  A  10 % 
8430.49.00  Other 0  A  10 % 
8430.50.00  Other machinery, self-propelled  0  A  10 % 
8430.61.00  Tamping or compacting machinery  0  A  10 % 
8430.69  Other 
8430.69.10  Scrapers  0  A  10 % 
8430.69.90  Other 0  A  10 % 
84.31  PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY 
WITH THE MACHINERY OF HEADINGS 84.25 TO 
84.30.  
8431.10  Of machinery of heading 84.25:  
8431.10.10  For marine apparatus  0  A  5 % 
8431.10.90  Other 0  A  3 % 
8431.20.00  Of machinery of heading 84.27  0  A  3 % 
8431.31.00  Of lifts, skip hoists or escalators  0  A  3 % 
8431.39.00  Other 0  A  10 % 
8431.41.00  Buckets, shovels, grabs and grips  0  A  3 % 
8431.42.00  Bulldozer or angledozer blades  0  A  10 % 
8431.43.00  Parts for boring or sinking machinery of subheadings 
8430.41 or 8430.49  0 A  5 % 
8431.49.00  Other 0  A  5 % 
84.32  OTHER AGRICULTURAL, HORTICULTURAL OR 
FORESTRY MACHINERY FOR SOIL PREPARATION 
OR CULTIVATION; LAWN OR SPORTS-GROUND 
ROLLERS.EN 1688 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8432.10.00  Ploughs  10  E  FREE  
8432.21.00  Disc harrows  10  E  FREE  
8432.29.00  Other 0  A  FREE  
8432.30.00  Seeders, planters and transplanters  0  A  FREE  
8432.40.00  Manure spreaders and fertiliser distributors  0  A  FREE  
8432.80.00  Other machinery  0  A  FREE  
8432.90.00  Parts  —  A  FREE  
84.33  HARVESTING OR THRESHING MACHINERY, 
INCLUDING STRAW OR FODDER BALERS; GRASS 
OR HAY MOWERS; MACHINES FOR CLEANING, 
SORTING OR GRADING EGGS, FRUIT OR OTHER 
AGRICULTURAL PRODUCE, OTHER THAN 
MACHINERY OF HEADING 84.37.  
8433.11.00  Powered, with the cutting device rotating in a hori ­
zontal plane  0 A  10 % 
8433.19.00  Other 0  A  10 % 
8433.20.00  Mowers, including cutter bars for tractor mounting  0  A  FREE  
8433.30.00  Other haymaking machinery  0  A  FREE  
8433.40.00  Straw or fodder balers, including pick-up balers  0  A  FREE  
8433.51.00  Combine harvester-threshers  0  A  FREE  
8433.52.00  Other threshing machinery  0  A  FREE  
8433.53.00  Root or tuber harvesting machines  0  A  FREE  
8433.59.00  Other 0  A  FREE  
8433.60.00  Machines for cleaning, sorting or grading eggs, fruit or 
other agricultural produce  — A  FREE  
8433.90  Parts:  
8433.90.10  Of lawn mowers  0  A  10 % 
8433.90.90  Other 0  A  FREE  
84.34  MILKING MACHINES AND DAIRY MACHINERY.  
8434.10.00  Milking machines  0  A  FREE  
8434.20.00  Dairy machinery  0  A  FREE  
8434.90.00  Parts  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1689
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
84.35  PRESSES, CRUSHERS AND SIMILAR MACHINERY 
USED IN THE MANUFACTURE OF WINE, CIDER, 
FRUIT JUICES OR SIMILAR BEVERAGES.  
8435.10  Machinery: 
8435.10.10  Juice extractors  0  A  3 % 
8435.10.21  For apples, pears or grapes  0  A  FREE  
8435.10.29  Other 0  A  3 % 
8435.10.90  Other 0  A  FREE  
8435.90  Parts:  
8435.90.10  For juice extractors  0  A  3 % 
8435.90.20  For fruit presses (other than for apples, pears or grapes)  0  A  3 % 
8435.90.90  Other 0  A  FREE  
84.36  OTHER AGRICULTURAL, HORTICULTURAL, 
FORESTRY, POULTRY-KEEPING OR BEE-KEEPING 
MACHINERY, INCLUDING GERMINATION PLANT 
FITTED WITH MECHANICAL OR THERMAL 
EQUIPMENT; POULTRY INCUBATORS AND 
BROODERS.  
8436.10.00  Machinery for preparing animal feedingstuffs  0  A  FREE  
8436.21  Poultry incubators and brooders:  
8436.21.10  Incubators  0  A  3 % 
8436.21.20  Brooders 0  A  3 % 
8436.29  Other: 
8436.29.10  Poultry plucking machines  0  A  3 % 
8436.29.20  Rearing and laying units or batteries  0  A  3 % 
8436.29.90  Other 0  A  FREE  
8436.80  Other machinery:  
8436.80.10  Bee-keeping machines  0  A  10 % 
8436.80.90  Other 0  A  FREE  
8436.91  Of poultry-keeping machinery or poultry incubators 
and brooders:  
8436.91.10  For brooders and laying units  0  A  3 % 
8436.91.20  For incubators and plucking machines  0  A  3 % 
8436.91.90  Other 0  A  FREEEN 1690 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8436.99  Other: 
8436.99.10  For bee-keeping machines  0  A  10 % 
8436.99.90  Other 0  A  FREE  
84.37  MACHINES FOR CLEANING, SORTING OR GRADING 
SEED, GRAIN OR DRIED LEGUMINOUS VEGETABLES; 
MACHINERY USED IN THE MILLING INDUSTRY OR 
FOR THE WORKING OF CEREALS OR DRIED 
LEGUMINOUS VEGETABLES, OTHER THAN FARM- 
TYPE MACHINERY.  
8437.10.00  Machines for cleaning, sorting or grading seed, grain or 
dried leguminous vegetables  — A  FREE  
8437.80.00  Other machines and apparatus  0  A  3 % 
8437.80.00A  Only hammer-type crushing machines for cereals  10  E  3 % 
8437.80.00B  Only grain mixing machines  10  E  3 % 
8437.90.00  Parts  0  A  3 % 
84.38  MACHINERY, NOT SPECIFIED OR INCLUDED 
ELSEWHERE IN THIS CHAPTER, FOR THE 
INDUSTRIAL PREPARATION OR MANUFACTURE OF 
FOOD OR DRINK, OTHER THAN MACHINERY FOR 
THE EXTRACTION OR PREPARATION OF ANIMAL 
FAT OR FIXED VEGETABLE FATS OR OILS.  
8438.10.00  Bakery machinery and machinery for the manufacture 
of macaroni, spaghetti or similar products  0 A  3 % 
8438.20.00  Machinery for the manufacture of confectionery, cocoa 
or chocolate 0 A  3 % 
8438.30.00  Machinery for sugar manufacture  0  A  3 % 
8438.40.00  Brewery machinery  0  A  FREE  
8438.50  Machinery for the preparation of meat or poultry:  
8438.50.10  Meat mincing or cutting machines  0  A  3 % 
8438.50.90  Other 0  A  3 % 
8438.60.00  Machinery for the preparation of fruits, nuts or 
vegetables (wild or otherwise)  0 A  3 % 
8438.60.00A  Only fruit pulpers  10  E  3 % 
8438.80  Other machinery:  
8438.80.10  For the preparation of fish, crustaceans or molluscs  0  A  3 % 
8438.80.90  Other 0  A  3 % 
8438.90.00  Parts  0  A  3 %EN 15.12.2012 Official Journal of the European Union 1691
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
84.39  MACHINERY FOR MAKING PULP OF FIBROUS 
CELLULOSIC MATERIAL OR FOR MAKING OR 
FINISHING PAPER OR PAPERBOARD.  
8439.10.00  Machinery for making pulp of fibrous cellulosic 
material  0 A  3 % 
8439.20.00  Machinery for making paper or paperboard  0  A  3 % 
8439.30.00  Machinery for finishing paper or paperboard  0  A  3 % 
8439.91.00  Of machinery for making pulp of fibrous cellulosic 
material  0 A  3 % 
8439.99.00  Other 0  A  3 % 
84.40  BOOK-BINDING MACHINERY, INCLUDING BOOK- 
SEWING MACHINES.  
8440.10.00  Machinery 0  A  3 % 
8440.90.00  Parts  0  A  3 % 
84.41  OTHER MACHINES FOR WORKING PAPER PULP, 
PAPER OR PAPERBOARD, INCLUDING CUTTING 
MACHINES OF ALL KINDS.  
8441.10.00  Cutting machines  0  A  3 % 
8441.20.00  Machines for making bags, sacks or envelopes  0  A  3 % 
8441.30.00  Machines for making boxes, tubes, drums or similar 
containers, other than by moulding  0 A  3 % 
8441.40.00  Machines for moulding articles in paper pulp, paper or 
paperboard 0 A  3 % 
8441.80.00  Other machines and apparatus  0  A  3 % 
8441.90.00  Parts  0  A  3 % 
84.42  MACHINERY, APPARATUS AND EQUIPMENT (OTHER 
THAN THE MACHINE-TOOLS OF HEADINGS 84.56 
TO 84.65), FOR TYPEFOUNDING OR TYPE-SETTING, 
FOR PREPARING OR MAKING PRINTING BLOCKS, 
PLATES, CYLINDERS AND OTHER PRINTING 
COMPONENTS; PLATES, CYLINDERS AND OTHER 
PRINTING COMPONENTS; BLOCKS, PLATES, 
CYLINDERS AND LITHOGRAPHIC STONES, 
PREPARED FOR PRINTING PURPOSES (FOR 
EXAMPLE, PLANED, GRAINED OR POLISHED).  
8442.30.00  Machinery, apparatus and equipment  0  A  3 % 
8442.40.00  Parts of these machines, apparatus or equipment  0  A  3 % 
8442.50.00  Plates, cylinders and other printing components; blocks, 
plates, cylinders and lithographic stones, prepared for 
printing purposes (for example, planed, grained or 
polished)  0 A  3 %EN 1692 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
84.43  PRINTING MACHINERY USED FOR PRINTING BY 
MEANS OF PLATES, CYLINDERS AND OTHER 
PRINTING COMPONENTS OF HEADING 84.42; 
OTHER PRINTERS, COPYING MACHINES AND 
FACSIMILE MACHINES, WHETHER OR NOT 
COMBINED; PARTS AND ACCESSORIES.  
8443.11.00  Offset printing machinery, reel fed  0  A  3 % 
8443.12.00  Office machines and equipment for offset printing, 
sheet-fed, office type (using sheets not exceeding 
22 cm × 36 cm, unfolded)  0 A  3 % 
8443.13.00  Other offset printing machines and equipment  0  A  3 % 
8443.14.00  Letterpress printing machinery, reel fed, excluding flex ­
ographic printing  0 A  3 % 
8443.15.00  Letterpress printing machinery, other than reel fed, 
excluding flexographic printing  0 A  3 % 
8443.16.00  Flexographic printing machinery  0  A  3 % 
8443.17.00  Gravure printing machinery  0  A  3 % 
8443.19.00  Other 0  A  3 % 
8443.31.00  Machines which perform two or more of the following 
functions: printing, copying or facsimile transmission, 
capable of connecting to an automatic data-processing 
machine or to a network  0 A  5 % 
8443.32  Other, capable of connecting to an automatic data- 
processing machine or to a network:  
8443.32.10  Teleprinters  0  A  10 % 
8443.32.90  Other 0  A  5 % 
8443.39.00  Other 0  A  15 % 
8443.91.00  Parts and accessories of printing machinery used for 
printing by means of plates, cylinders and other 
printing components of heading 84.42  0 A  3 % 
8443.99.00  Other 0  A  15 % 
8444.00.00  MACHINES FOR EXTRUDING, DRAWING, 
TEXTURING OR CUTTING MAN-MADE TEXTILE 
MATERIALS.  0 A  3 % 
84.45  MACHINES FOR PREPARING TEXTILE FIBRES; 
SPINNING, DOUBLING OR TWISTING MACHINES 
AND OTHER MACHINERY FOR PRODUCING 
TEXTILE YARNS; TEXTILE REELING OR WINDING 
(INCLUDING WEFTWINDING) MACHINES AND 
MACHINES FOR PREPARING TEXTILE YARNS FOR 
USE ON THE MACHINES OF HEADINGS 84.46 OR 
84.47.  
8445.11.00  Carding machines  0  A  3 %EN 15.12.2012 Official Journal of the European Union 1693
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8445.12.00  Combing machines  0  A  3 % 
8445.13.00  Drawing or roving machines  0  A  3 % 
8445.19  Other: 
8445.19.10  Cotton gins  0  A  FREE  
8445.19.90  Other 0  A  3 % 
8445.20.00  Textile spinning machines  0  A  3 % 
8445.30.00  Textile doubling or twisting machines  0  A  3 % 
8445.40.00  Textile winding (including weft-winding) or reeling 
machines  0 A  3 % 
8445.90.00  Other 0  A  3 % 
84.46  WEAVING MACHINES (LOOMS).  
8446.10.00  For weaving fabrics of a width not exceeding 30 cm  0  A  3 % 
8446.21.00  Power looms  0  A  3 % 
8446.29.00  Other 0  A  3 % 
8446.30.00  For weaving fabrics of a width exceeding 30 cm, 
shuttleless type  0 A  3 % 
84.47  KNITTING MACHINES, STITCH-BONDING MACHINES 
AND MACHINES FOR MAKING GIMPED YARN, 
TULLE, LACE, EMBROIDERY, TRIMMINGS, BRAID 
OR NET AND MACHINES FOR TUFTING.  
8447.11.00  With cylinder diameter not exceeding 165 mm  0  A  3 % 
8447.12.00  With cylinder diameter exceeding 165 mm  0  A  3 % 
8447.20.00  Flat knitting machines; stitch-bonding machines  0  A  3 % 
8447.90.00  Other 0  A  3 % 
84.48  AUXILIARY PLANT FOR USE WITH BOILERS OF 
HEADING 84.44, 84.45, 84.46 or 84.47 (FOR 
EXAMPLE: DOBBIES, JACQUARDS, AUTOMATIC 
STOP MOTIONS, SHUTTLE CHANGING MECH­
ANISMS); PARTS AND ACCESSORIES SUITABLE FOR 
USE SOLELY OR PRINCIPALLY WITH THE MACHINES 
OF THIS HEADING OR OF HEADINGS 84.44, 84.45, 
84.46 AND 84.47 (FOR EXAMPLE: SPINDLES AND 
SPINDLE FLYERS, CARD CLOTHING, COMBS, 
EXTRUDING NIPPLES, SHUTTLES, HEALDS AND 
HEALD-FRAMES, HOSIERY NEEDLES).  
8448.11.00  Dobbies and jacquards; card reducing, punching and 
copying machines; assembling machines for use 
therewith  0 A  3 % 
8448.19.00  Other 0  A  3 %EN 1694 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8448.20.00  Parts and accessories of machines of heading 84.44 or 
of their auxiliary machinery  0 A  3 % 
8448.31.00  Card clothing  0  A  3 % 
8448.32.00  Of machines for preparing textile fibres, other than card 
clothing  0 A  3 % 
8448.33.00  Spindles, spindle flyers, spinning rings and ring 
travellers  0 A  3 % 
8448.39.00  Other 0  A  3 % 
8448.42.00  Reeds for looms, healds and heald-frames  0  A  3 % 
8448.49.00  Other 0  A  3 % 
8448.51.00  Sinkers, needles and other articles used in forming 
stitches  0 A  3 % 
8448.59.00  Other 0  A  3 % 
84.49  MACHINERY FOR THE MANUFACTURE OR 
FINISHING OF FELT OR NONWOVENS IN THE 
PIECE OR IN SHAPES, INCLUDING MACHINERY 
FOR MAKING FELT HATS; BLOCKS FOR MAKING 
HATS.  
8449.00.10  Machinery 0  A  15 % 
8449.00.90  Parts  0  A  15 % 
84.50  HOUSEHOLD OR LAUNDRY-TYPE WASHING 
MACHINES, INCLUDING MACHINES WHICH BOTH 
WASH AND DRY.  
8450.11  Fully automatic machines:  
8450.11.10  Unassembled or disassembled  15  E  3 % 
8450.11.90  Other 15 E  10 % 
8450.12  Other machines, with built-in centrifugal drier:  
8450.12.10  Unassembled or disassembled  15  E  3 % 
8450.12.90  Other 15 E  10 % 
8450.19  Other: 
8450.19.10  Unassembled or disassembled  15  E  3 % 
8450.19.90  Other 15 E  15 % 
8450.20.00  Machines, each of a dry linen capacity exceeding 10 kg  0  A  15 % 
8450.90.00  Parts  0  A  3 %EN 15.12.2012 Official Journal of the European Union 1695
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
84.51  MACHINERY (OTHER THAN MACHINES OF 
HEADING 84.50) FOR WASHING, CLEANING, 
WRINGING, DRYING, IRONING, PRESSING 
(INCLUDING FUSING PRESSES), BLEACHING, 
DYEING, DRESSING, FINISHING, COATING OR 
IMPREGNATING TEXTILE YARNS, FABRICS OR 
MADE-UP TEXTILE ARTICLES AND MACHINES FOR 
APPLYING THE PASTE TO THE BASE FABRIC OR 
OTHER SUPPORT USED IN THE MANUFACTURE OF 
FLOOR COVERINGS SUCH AS LINOLEUM; 
MACHINES FOR REELING, UNREELING, FOLDING, 
CUTTING OR PINKING TEXTILE FABRICS.  
8451.10.00  Dry-cleaning machines  0  A  15 % 
8451.21  Each of a dry linen capacity not exceeding 10 kg:  
8451.21.10  Unassembled or disassembled  15  E  3 % 
8451.21.90  Other 15 E  15 % 
8451.29.00  Other 0  A  15 % 
8451.30  Ironing machines and presses (including fusing presses):  
8451.30.10  Wooden presses  0  A  15 % 
8451.30.90  Other 0  A  3 % 
8451.40.00  Washing, bleaching or dyeing machines  0  A  15 % 
8451.50.00  Machines for reeling, unreeling, folding, cutting or 
pinking textile fabrics  0 A  3 % 
8451.80.00  Other machines and apparatus  0  A  3 % 
8451.90.00  Parts  0  A  15 % 
84.52  SEWING MACHINES, OTHER THAN BOOK-SEWING 
MACHINES OF HEADING 84.40; FURNITURE, BASES 
AND COVERS SPECIALLY DESIGNED FOR SEWING 
MACHINES; SEWING MACHINE NEEDLES.  
8452.10.00  Sewing machines of the household type  0  A  10 % 
8452.21.00  Automatic units  0  A  3 % 
8452.29  Other: 
8452.29.10  Machines for sewing sacks and bags of a kind used for 
packing agricultural produce  0 A  FREE  
8452.29.90  Other 0  A  3 % 
8452.30.00  Sewing machine needles  0  A  3 % 
8452.40  Furniture, bases and covers for sewing machines and 
parts thereof:  
8452.40.10  Furniture  15 E  3 %EN 1696 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8452.40.90  Other, including parts  15  E  3 % 
8452.90.00  Other parts of sewing machines  0  A  3 % 
84.53  MACHINERY FOR PREPARING, TANNING OR 
WORKING HIDES, SKINS OR LEATHER OR FOR 
MAKING OR REPAIRING FOOTWEAR OR OTHER 
ARTICLES OF HIDES, SKINS OR LEATHER, OTHER 
THAN SEWING MACHINES.  
8453.10.00  Machinery for preparing, tanning or working hides, 
skins or leather  0 A  3 % 
8453.20.00  Machinery for making or repairing footwear  0  A  3 % 
8453.80.00  Other machines and apparatus  0  A  3 % 
8453.90.00  Parts  0  A  3 % 
84.54  CONVERTERS, LADLES, INGOT MOULDS AND 
CASTING MACHINES, OF A KIND USED IN 
METALLURGY OR IN METAL FOUNDRIES.  
8454.10.00  Converters  0  A  FREE  
8454.20.00  Ingot moulds and ladles  0  A  3 % 
8454.30.00  Casting machines  0  A  3 % 
8454.90  Parts:  
8454.90.10  Of converters  0  A  FREE  
8454.90.90  Other 0  A  3 % 
84.55  METAL-ROLLING MILLS AND ROLLS THEREFOR.  
8455.10.00  Tube mills  0  A  3 % 
8455.21.00  Hot or combination hot and cold rolling mills  0  A  3 % 
8455.22.00  For cold rolling  0  A  3 % 
8455.30.00  Rolls for rolling mills  0  A  3 % 
8455.90.00  Other parts  0  A  3 % 
84.56  MACHINE-TOOLS FOR WORKING ANY MATERIAL 
BY REMOVAL OF MATERIAL, BY LASER OR OTHER 
LIGHT OR PHOTON BEAM, ULTRASONIC, ELECTRO- 
DISCHARGE, ELECTRO-CHEMICAL, ELECTRON 
BEAM, IONIC-BEAM OR PLASMA ARC PROCESSES.  
8456.10.00  Operated by laser or other light or photon beam 
processes  0 A  3 % 
8456.20.00  Operated by ultrasonic processes  0  A  3 % 
8456.30.00  Operated by electro-discharge processes  0  A  3 %EN 15.12.2012 Official Journal of the European Union 1697
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8456.90.00  Other 0  A  3 % 
84.57  MACHINING CENTRES, UNIT CONSTRUCTION 
MACHINES (SINGLE STATION) AND MULTI- 
STATION TRANSFER MACHINES, FOR WORKING 
METAL.  
8457.10.00  Machining centres  0  A  3 % 
8457.20.00  Single-station machines  0  A  3 % 
8457.30.00  Multi-station machines  0  A  3 % 
84.58  LATHES (INCLUDING TURNING CENTRES) FOR 
REMOVING METAL. 
8458.11.00  Numerically controlled  0  A  3 % 
8458.19.00  Other 0  A  3 % 
8458.91.00  Numerically controlled  0  A  3 % 
8458.99.00  Other 0  A  3 % 
84.59  MACHINE-TOOLS (INCLUDING WAY-TYPE UNIT 
HEAD MACHINES) FOR DRILLING, BORING, 
MILLING, THREADING OR TAPPING BY REMOVING 
METAL, OTHER THAN LATHES (INCLUDING 
TURNING CENTRES) OF HEADING 84.58.  
8459.10.00  Way-type unit head machines  0  A  3 % 
8459.21.00  Numerically controlled  0  A  3 % 
8459.29.00  Other 0  A  3 % 
8459.31.00  Numerically controlled  0  A  3 % 
8459.39.00  Other 0  A  3 % 
8459.40.00  Other boring machines  0  A  3 % 
8459.51.00  Numerically controlled  0  A  3 % 
8459.59.00  Other 0  A  3 % 
8459.61.00  Numerically controlled  0  A  3 % 
8459.69.00  Other 0  A  3 % 
8459.70.00  Other tapping or threading machines  0  A  3 % 
84.60  MACHINE-TOOLS FOR DEBURRING, SHARPENING, 
GRINDING, HONING, LAPPING, POLISHING OR 
OTHERWISE FINISHING METAL OR CERMETS BY 
MEANS OF GRINDING STONES, ABRASIVES OR 
POLISHING PRODUCTS, OTHER THAN GEAR 
CUTTING, GEAR GRINDING OR GEAR FINISHING 
MACHINES OF HEADING 84.61.EN 1698 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8460.11.00  Numerically controlled  0  A  3 % 
8460.19.00  Other 0  A  3 % 
8460.21.00  Numerically controlled  0  A  3 % 
8460.29.00  Other 0  A  3 % 
8460.31.00  Numerically controlled  0  A  3 % 
8460.39.00  Other 0  A  3 % 
8460.40.00  Honing or lapping machines  0  A  3 % 
8460.90.00  Other 0  A  3 % 
84.61  MACHINE-TOOLS FOR PLANING, SHAPING, 
SLOTTING, BROACHING, GEAR CUTTING, GEAR 
GRINDING OR GEAR FINISHING, SAWING, 
CUTTING-OFF AND OTHER MACHINE TOOLS 
WORKING BY REMOVING METAL OR CERMETS, 
NOT ELSEWHERE SPECIFIED OR INCLUDED.  
8461.20.00  Shaping or slotting machines  0  A  3 % 
8461.30.00  Broaching machines  0  A  3 % 
8461.40.00  Gear-cutting, gear-grinding or gear-finishing machines  0  A  3 % 
8461.50.00  Sawing or cutting-off machines  0  A  3 % 
8461.90  Other: 
8461.90.10  Planing machines  0  A  3 % 
8461.90.90  Other 0  A  3 % 
84.62  MACHINE-TOOLS (INCLUDING PRESSES) FOR 
WORKING METAL BY FORGING, HAMMERING OR 
DIE-STAMPING; MACHINE-TOOLS (INCLUDING 
PRESSES) FOR WORKING METAL BY BENDING, 
FOLDING, STRAIGHTENING, FLATTENING, 
SHEARING, PUNCHING OR NOTCHING; PRESSES 
FOR WORKING METAL OR METAL CARBIDES, NOT 
SPECIFIED ABOVE.  
8462.10.00  Forging or die-stamping machines (including presses) 
and hammers  0 A  3 % 
8462.21.00  Numerically controlled  0  A  3 % 
8462.29.00  Other 0  A  3 % 
8462.31.00  Numerically controlled  0  A  3 % 
8462.39.00  Other 0  A  3 % 
8462.41.00  Numerically controlled  0  A  3 % 
8462.49.00  Other 0  A  3 %EN 15.12.2012 Official Journal of the European Union 1699
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8462.91.00  Hydraulic presses  0  A  3 % 
8462.99.00  Other 0  A  3 % 
84.63  OTHER MACHINE-TOOLS FOR WORKING METAL, 
SINTERED METAL CARBIDES OR CERMETS, 
WITHOUT REMOVING MATERIAL. 
8463.10.00  Draw-benches for bars, tubes, profiles, wire or the like  0  A  3 % 
8463.20.00  Thread-rolling machines  0  A  3 % 
8463.30  Machines for working wire  
8463.30.10  For making nails  0  A  FREE  
8463.30.90  Other 0  A  3 % 
8463.90.00  Other 0  A  3 % 
84.64  MACHINE-TOOLS FOR WORKING STONE, 
CERAMICS, CONCRETE, ASBESTOS-CEMENT OR 
LIKE MINERAL MATERIALS OR FOR COLD 
WORKING GLASS.  
8464.10.00  Sawing machines  0  A  FREE  
8464.20.00  Grinding or polishing machines  0  A  FREE  
8464.90.00  Other 0  A  FREE  
84.65  MACHINE-TOOLS (INCLUDING MACHINES FOR 
NAILING, STAPLING, GLUING OR OTHERWISE 
ASSEMBLING) FOR WORKING WOOD, CORK, 
BONE, HARD RUBBER, HARD PLASTICS OR 
SIMILAR HARD MATERIALS.  
8465.10.00  Machines which can carry out different types of 
machining operations without tool change between 
such operations  0 A  3 % 
8465.91.00  Sawing machines  0  A  3 % 
8465.92.00  Planing, milling or moulding (by cutting) machines  0  A  3 % 
8465.93.00  Grinding, sanding or polishing machines  0  A  3 % 
8465.94.00  Bending or assembling machines  0  A  3 % 
8465.95.00  Drilling or morticing machines  0  A  3 % 
8465.96.00  Splitting, slicing or paring machines  0  A  3 % 
8465.99.00  Other 0  A  3 % 
84.66  PARTS AND ACCESSORIES SUITABLE FOR USE 
SOLELY OR PRINCIPALLY WITH THE MACHINES 
OF HEADINGS 84.56 TO 84.65, INCLUDING WORK 
OR TOOL HOLDERS, SELF-OPENING DIEHEADS, 
DIVIDING HEADS AND OTHER SPECIAL 
ATTACHMENTS FOR MACHINE-TOOLS; TOOL 
HOLDERS FOR ANY TYPE OF TOOL FOR 
WORKING IN THE HAND.EN 1700 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8466.10.00  Tool holders and self-opening dieheads  0  A  3 % 
8466.20.00  Work holders  0  A  3 % 
8466.30.00  Dividing heads and other special attachments for 
machine-tools  0 A  3 % 
8466.91.00  For machines of heading 84.64  0  A  3 % 
8466.92.00  For machines of heading 84.65  0  A  3 % 
8466.93.00  For machines of headings 84.56 to 84.61  0  A  3 % 
8466.94.00  For machines of heading 84.62 or 84.63  0  A  3 % 
84.67  TOOLS FOR WORKING IN THE HAND, PNEUMATIC, 
HYDRAULIC OR WITH SELF-CONTAINED ELECTRIC 
OR NON-ELECTRIC MOTOR.  
8467.11.00  Rotary type (including combined rotary-percussion)  0  A  10 % 
8467.19.00  Other 0  A  10 % 
8467.21.00  Drills of all kinds  0  A  10 % 
8467.22.00  Saws  0  A  10 % 
8467.29.00  Other 0  A  10 % 
8467.81.00  Chainsaws  0  A  10 % 
8467.89.00  Other 0  A  10 % 
8467.91.00  Of chainsaws  0  A  10 % 
8467.92.00  Of pneumatic tools  0  A  10 % 
8467.99.00  Other 0  A  10 % 
84.68  MACHINERY AND APPARATUS FOR SOLDERING, 
BRAZING OR WELDING, WHETHER OR NOT 
CAPABLE OF CUTTING, OTHER THAN THOSE OF 
HEADING 85.15; GAS-OPERATED MACHINERY 
AND APPARATUS FOR SURFACE TEMPERING.  
8468.10.00  Hand-held blow pipes  0  A  3 % 
8468.20.00  Other gas-operated machinery and apparatus  0  A  3 % 
8468.80.00  Other machines and apparatus  0  A  3 % 
8468.90.00  Parts  0  A  3 % 
84.69  TYPEWRITERS, EXCLUDING PRINTERS OF HEADING 
84.43; WORD-PROCESSING MACHINES.  
8469.00.10  Automatic typewriters and word-processing machines  0  A  3 % 
8469.00.20  Other typewriters, whether or not electric  0  A  10 %EN 15.12.2012 Official Journal of the European Union 1701
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
84.70  CALCULATING MACHINES AND POCKET-SIZE DATA 
RECORDING, REPRODUCING AND DISPLAYING 
MACHINES WITH CALCULATING FUNCTIONS; 
ACCOUNTING MACHINES, POSTAGE-FRANKING 
MACHINES, TICKET-ISSUING MACHINES AND 
SIMILAR MACHINES, INCORPORATING A CALCU ­
LATING DEVICE; CASH REGISTERS.  
8470.10.00  Electronic calculators capable of operation without an 
external source of electric power and pocket-size data- 
recording, reproducing and displaying machines with 
calculating functions  0 A  5 % 
8470.21  Incorporating a printing device:  
8470.21.10  With battery charger circuit  0  A  10 % 
8470.21.90  Other 0  A  15 % 
8470.29  Other: 
8470.29.10  With battery charger circuit  0  A  10 % 
8470.29.90  Other 0  A  15 % 
8470.30.00  Other calculating machines  0  A  15 % 
8470.50.00  Cash registers  0  A  15 % 
8470.90.00  Other 0  A  15 % 
84.71  AUTOMATIC DATA-PROCESSING MACHINES AND 
UNITS THEREOF; MAGNETIC OR OPTICAL 
READERS, MACHINES FOR TRANSCRIBING DATA 
ONTO DATA MEDIA IN CODED FORM AND 
MACHINES FOR PROCESSING SUCH DATA, NOT 
ELSEWHERE SPECIFIED OR INCLUDED.  
8471.30.00  Portable digital automatic data processing machines, 
weighing no more than 10 kg, consisting of at least a 
central processing unit, a keyboard and a display  0 A  5 % 
8471.41.00  Comprising in the same housing at least a central 
processing unit and an input and output unit, 
whether or not combined  0 A  5 % 
8471.49.00  Other, presented in the form of systems  0  A  5 % 
8471.50.00  Processing units other than those of subheading 
8471.41 or 8471.49, whether or not containing in 
the same housing one or two of the following types 
of unit: storage unit, input unit, output unit  0 A  5 % 
8471.60.00  Input or output units, whether or not containing 
storage units in the same housing  0 A  5 % 
8471.70.00  Storage units  0  A  5 % 
8471.80.00  Other units of automatic data processing machines  0  A  5 % 
8471.90.00  Other 0  A  5 %EN 1702 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
84.72  OTHER OFFICE MACHINES AND EQUIPMENT (FOR 
EXAMPLE: HECTOGRAPH OR STENCIL DUPLICATING 
MACHINES, ADDRESSING MACHINES, AUTOMATIC 
BANKNOTE DISPENSERS, COIN-SORTING 
MACHINES, COIN-COUNTING OR COIN-WRAPPING 
MACHINES, PENCIL-SHARPENING MACHINES, 
PERFORATING OR STAPLING MACHINES).  
8472.10.00  Duplicating machines, including mimeographs  0  A  15 % 
8472.30.00  Machines for sorting or folding mail or for inserting 
mail in envelopes or wrappers, machines for opening, 
closing or sealing mail and machines for affixing or 
cancelling postage stamps  0 A  15 % 
8472.90  Other: 
8472.90.10  Automatic banknote dispensers (automatic tellers)  0  A  5 % 
8472.90.90  Other 0  A  15 % 
84.73  PARTS AND ACCESSORIES (OTHER THAN COVERS, 
CARRYING CASES AND THE LIKE) SUITABLE FOR 
USE SOLELY OR PRINCIPALLY WITH MACHINES OF 
HEADINGS 84.69 TO 84.72.  
8473.10  Parts and accessories of the machines of heading 84.69:  
8473.10.10  Of tariff subheading 8469.11.00 and 8469.12.00  0  A  3 % 
8473.10.90  Other 0  A  15 % 
8473.21.00  Of the electronic calculating machines of subheading 
8470.10, 8470.21 or 8470.29  0 A  15 % 
8473.29.00  Other 0  A  3 % 
8473.30.00  Parts and accessories of the machines of heading 84.71  0  A  3 % 
8473.40.00  Parts and accessories of the machines of heading 84.72  0  A  15 % 
8473.50.00  Parts and accessories equally suitable for use with 
machines of two or more of the headings 84.69 to 
84.72  0 A  15 % 
84.74  MACHINERY FOR SORTING, SCREENING, SEPAR ­
ATING, WASHING CRUSHING, GRINDING, MIXING 
OR KNEADING EARTH, STONE, ORES OR OTHER 
MINERAL SUBSTANCES, IN SOLID (INCLUDING 
POWDER OR PASTE) FORM; SHAPING OR 
MOULDING SOLID MINERAL FUELS, CERAMIC 
PASTE, UNHARDENED CEMENTS, PLASTERING 
MATERIALS OR OTHER MINERAL PRODUCTS IN 
POWDER OR PASTE FORM; MACHINES FOR 
FORMING FOUNDRY MOULDS OF SAND.  
8474.10.00  Sorting, screening, separating or washing machines  0  A  3 % 
8474.20.00  Crushing or grinding machines  0  A  3 %EN 15.12.2012 Official Journal of the European Union 1703
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8474.31.00  Concrete or mortar mixers  0  A  3 % 
8474.31.00A  Only of a capacity not exceeding 0,36 m  3 10 E  3 % 
8474.32.00  Machinery for mixing mineral substances with bitumen  0  A  3 % 
8474.39.00  Other 0  A  3 % 
8474.80.00  Other machines and apparatus  0  A  3 % 
8474.90.00  Parts  0  A  3 % 
84.75  MACHINES FOR ASSEMBLING ELECTRIC OR ELEC ­
TRONIC LAMPS, TUBES OR VALVES OR FLASH ­
BULBS, IN GLASS ENVELOPES; MACHINES FOR 
MANUFACTURING OR HOT WORKING GLASS OR 
GLASSWARE.  
8475.10.00  Machines for assembling electric or electronic lamps, 
tubes or valves or flashbulbs, in glass envelopes  0 A  FREE  
8475.21.00  Machines for making optical fibres and preforms 
thereof 0 A  FREE  
8475.29.00  Other 0  A  FREE  
8475.90.00  Parts  0  A  3 % 
84.76  AUTOMATIC GOODS-VENDING MACHINES (FOR 
EXAMPLE: POSTAGE STAMP, CIGARETTE OR FOOD 
MACHINES), INCLUDING MONEY-CHANGING 
MACHINES.  
8476.21.00  Incorporating heating or refrigerating devices  15  E  15 % 
8476.29.00  Other 15 E  15 % 
8476.81.00  Incorporating heating or refrigerating devices  15  E  15 % 
8476.89.00  Other 15 E  15 % 
8476.90.00  Parts  0  A  15 % 
84.77  MACHINERY FOR WORKING RUBBER OR PLASTICS 
OR FOR THE MANUFACTURE OF PRODUCTS FROM 
THESE MATERIALS, NOT SPECIFIED OR INCLUDED 
ELSEWHERE IN THIS CHAPTER.  
8477.10.00  Injection-moulding machines  0  A  3 % 
8477.20.00  Extruders  0  A  3 % 
8477.30.00  Blow-moulding machines  0  A  3 % 
8477.40.00  Vacuum-moulding machines and other thermoforming 
machines  0 A  3 % 
8477.51.00  For moulding or retreading pneumatic tyres or for 
moulding or forming inner tubes  0 A  3 %EN 1704 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8477.59.00  Other 0  A  3 % 
8477.80.00  Other machines and apparatus  0  A  3 % 
8477.90.00  Parts  0  A  3 % 
84.78  MEASURING OR CHECKING INSTRUMENTS, 
APPLIANCES AND MACHINES, NOT SPECIFIED OR 
INCLUDED ELSEWHERE IN THIS CHAPTER.  
8478.10.00  Machinery 0  A  3 % 
8478.90.00  Parts  0  A  3 % 
84.79  MACHINES AND MECHANICAL APPLIANCES 
HAVING INDIVIDUAL FUNCTIONS, NOT SPECIFIED 
OR INCLUDED ELSEWHERE IN THIS CHAPTER.  
8479.10.00  Machinery for civil engineering, building or the like  0  A  10 % 
8479.20.00  Machinery for the extraction or preparation of animal 
or fixed vegetable fats or oils  0 A  3 % 
8479.30.00  Presses for making particleboard or fibreboard of wood 
or other ligneous materials and other machinery for 
treating wood or cork  0 A  3 % 
8479.40.00  Rope or cable-making machines  0  A  3 % 
8479.50.00  Industrial robots, not elsewhere specified or included  0  A  3 % 
8479.60.00  Evaporative air coolers  0  A  10 % 
8479.81.00  For treating metal, including electric wire coil-winders  0  A  3 % 
8479.82  Mixing, kneading, crushing, grinding, screening, sifting, 
homogenising, emulsifying or stirring machines:  
8479.82.10  Machinery for given industries  0  A  3 % 
8479.82.20  Other machinery of general use  0  A  FREE  
8479.82.90  Other 0  A  3 % 
8479.89  Other: 
8479.89.10  Air humidifiers and dehumidifiers  0  A  3 % 
8479.89.20  Bubble towers  0  A  FREE  
8479.89.30  Floor polishers 0  A  3 % 
8479.89.40  Refuse compactors  0  A  FREE  
8479.89.80  Other machinery of general use  0  A  FREE  
8479.89.90  Other 0  A  3 %EN 15.12.2012 Official Journal of the European Union 1705
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8479.90.00  Parts  0  A  3 % 
84.80  MOULDING BOXES FOR METAL FOUNDRY; MOULD 
BASES; MOULDING PATTERNS; MOULDS FOR 
METAL (OTHER THAN INGOT MOULDS), METAL 
CARBIDES, GLASS, MINERAL MATERIALS, RUBBER 
OR PLASTICS.  
8480.10.00  Moulding boxes for metal foundry  0  A  3 % 
8480.20.00  Mould bases  0  A  3 % 
8480.30.00  Moulding patterns  0  A  3 % 
8480.41.00  For injection or compression moulding  0  A  3 % 
8480.49.00  Other 0  A  3 % 
8480.50.00  Moulds for glass  0  A  3 % 
8480.60  Moulds for mineral materials:  
8480.60.10  Moulds for moulding concrete, cement or mortar  0  A  3 % 
8480.60.90  Other 0  A  3 % 
8480.71.00  For injection or compression moulding.  0  A  3 % 
8480.79.00  Other 0  A  3 % 
84.81  TAPS, COCKS, VALVES AND SIMILAR APPLIANCES 
FOR PIPES, BOILER SHELLS, TANKS, VATS OR THE 
LIKE, INCLUDING PRESSURE-REDUCING VALVES 
AND THERMOSTATICALLY CONTROLLED VALVES.  
8481.10.00  Pressure-reducing valves  0  A  FREE  
8481.20  Valves for oleohydraulic or pneumatic transmissions:  
8481.20.10  For pneumatic tyres and inner-tubes for vehicles  0  A  10 % 
8481.20.90  Other 0  A  3 % 
8481.30.00  Check (nonreturn) valves  0  A  FREE  
8481.40.00  Safety or relief valves  0  A  FREE  
8481.80  Other appliances: 
8481.80.10  Taps  0  A  10 % 
8481.80.10A  Only cocks and valves, of bronze or plastics, of an 
internal diameter not exceeding 26 mm, for regulating 
the flow of water or other liquids at low pressure (not 
exceeding 125 psi)  15 C  10 %EN 1706 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8481.80.10B  Only cocks and valves, of an internal diameter not 
exceeding 26 mm, with single or double handles for 
washbasins, baths and the like, including mechanisms 
for flushing cisterns  15 C  10 % 
8481.80.20  Other valves  —  A  FREE  
8481.80.90  Other 0  A  3 % 
8481.90.00  Parts  0  A  FREE  
84.82  BALL OR ROLLER BEARINGS. 
8482.10.00  Ball bearings  0  A  3 % 
8482.20.00  Tapered roller bearings, including cone and tapered 
roller assemblies  0 A  3 % 
8482.30.00  Spherical roller bearings  0  A  3 % 
8482.40.00  Needle roller bearings  0  A  3 % 
8482.50.00  Cylindrical roller bearings  0  A  3 % 
8482.80.00  Other, including combined ball/roller bearings  0  A  3 % 
8482.91.00  Balls, needles and rollers  0  A  3 % 
8482.99.00  Other 0  A  3 % 
84.83  TRANSMISSION SHAFTS (INCLUDING CAM SHAFTS 
AND CRANK SHAFTS) AND CRANKS; BEARING 
HOUSINGS AND PLAIN SHAFT BEARINGS; GEARS 
AND GEARING; BALL OR ROLLER SCREWS; GEAR 
BOXES AND OTHER SPEED CHANGERS, 
INCLUDING TORQUE CONVERTERS; FLYWHEELS 
AND PULLEYS, INCLUDING PULLEY BLOCKS; 
CLUTCHES AND SHAFT COUPLINGS (INCLUDING 
UNIVERSAL JOINTS).  
8483.10  Transmission shafts (including cam shafts and crank 
shafts) and cranks:  
8483.10.10  For marine use  0  A  5 % 
8483.10.90  Other 0  A  FREE  
8483.20.00  Bearing housings, incorporating ball or roller bearings  0  A  10 % 
8483.30.00  Bearing housings, not incorporating ball or roller 
bearings; plain shaft bearings  0 A  10 % 
8483.40.00  Gears and gearing, other than toothed wheels and other 
transmission elements presented separately; ball or 
roller screws; gear boxes and other speed changers, 
including torque converters  0 A  3 %EN 15.12.2012 Official Journal of the European Union 1707
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8483.50.00  Flywheels and pulleys, including pulley blocks  0  A  10 % 
8483.60.00  Clutches and shaft couplings, including universal joints  0  A  10 % 
8483.90.00  Toothed wheels and other transmission elements 
presented separately; parts  0 A  10 % 
84.84  GASKETS AND SIMILAR JOINTS OF METAL 
SHEETING COMBINED WITH OTHER MATERIAL OR 
OF TWO OR MORE LAYERS OF METAL; SETS OR 
ASSORTMENTS OF GASKETS, DISSIMILAR IN 
COMPOSITION, PUT UP IN POUCHES, ENVELOPES 
OR SIMILAR PACKINGS; MECHANICAL SEALS.  
8484.10.00  Gaskets and similar joints of metal sheeting combined 
with other material or of two or more layers of metal  5 C  FREE  
8484.20.00  Mechanical seals  5  C  FREE  
8484.90.00  Other 5  C  FREE  
84.86  MACHINES AND APPARATUS OF A KIND USED 
SOLELY OR PRINCIPALLY FOR THE MANUFACTURE 
OF SEMICONDUCTOR BOULES OR WAFERS, SEMI­
CONDUCTOR DEVICES, ELECTRONIC INTEGRATED 
CIRCUITS OR FLAT PANEL DISPLAYS; MACHINES 
AND APPARATUS SPECIFIED IN NOTE 9(C) TO 
THIS CHAPTER; PARTS AND ACCESSORIES.  
8486.10.00  Machines and apparatus for the manufacture of semi ­
conductor boules or wafers  0 A  3 % 
8486.20.00  Machines and apparatus for the manufacture of semi ­
conductor devices or of electronic integrated circuits  0 A  3 % 
8486.20.00A  Only resistance heated furnaces and ovens (direct 
heating), for a temperature not exceeding 900 °C, 
other than laboratory furnaces and ovens  10 E  3 % 
8486.30.00  Machines and apparatus for the manufacture of flat 
panel displays  0 A  3 % 
8486.40.00  Machines and apparatus specified in Note 9(C) to this 
Chapter 0 A  3 % 
8486.90.00  Parts and accessories  0  A  3 % 
84.87  MACHINERY PARTS, NOT CONTAINING ELECTRICAL 
CONNECTORS, INSULATORS, COILS, CONTACTS OR 
OTHER ELECTRICAL FEATURES, NOT SPECIFIED OR 
INCLUDED ELSEWHERE IN THIS CHAPTER.  
8487.10.00  Ships' or boats' propellers and blades therefor  0  A  5 % 
8487.90  Other: 
8487.90.10  Seal rings (seals or retainers)  0  A  FREE  
8487.90.90  Other 0  A  3 %EN 1708 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
85.01  ELECTRIC MOTORS AND GENERATORS 
(EXCLUDING GENERATING SETS).  
8501.10.00  Motors of an output not exceeding 37.5 W  0  A  3 % 
8501.20.00  Universal AC/DC motors of an output exceeding 37.5 
W 0 A  3 % 
8501.31  Of an output not exceeding 750 W:  
8501.31.10  DC generators  0  A  3 % 
8501.31.20  Motors 0  A  3 % 
8501.32  Of an output exceeding 750 W but not exceeding 
75 kW:  
8501.32.10  DC generators  0  A  3 % 
8501.32.20  Motors 0  A  3 % 
8501.33  Of an output exceeding 75 kW but not exceeding 
375 kW:  
8501.33.10  DC generators  0  A  3 % 
8501.33.20  Motors 0  A  3 % 
8501.34  Of an output exceeding 375 kW:  
8501.34.10  DC generators  0  A  3 % 
8501.34.20  Motors 0  A  3 % 
8501.40.00  Other AC motors, single-phase  0  A  3 % 
8501.51.00  Of an output not exceeding 750 W  0  A  3 % 
8501.52.00  Of an output exceeding 750 W but not exceeding 
75 kW  0 A  3 % 
8501.53.00  Of an output exceeding 75 kW  0  A  3 % 
8501.61.00  Of an output not exceeding 75 kVA  0  A  3 % 
8501.62.00  Of an output exceeding 75 kVA but not exceeding 375 
kVA 0 A  3 % 
8501.63.00  Of an output exceeding 375 kVA but not exceeding 
750 kVA  0 A  3 % 
8501.64.00  Of an output exceeding 750 kVA  0  A  3 % 
85.02  ELECTRIC GENERATING SETS AND ROTARY 
CONVERTERS.  
8502.11.00  Of an output not exceeding 75 KVA  0  A  3 %EN 15.12.2012 Official Journal of the European Union 1709
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8502.12.00  Of an output exceeding 75 kVA but not exceeding 375 
kVA 0 A  3 % 
8502.13.00  Of an output exceeding 375 kVA  0  A  3 % 
8502.20.00  Generating sets with spark-ignition internal combustion 
piston engines  0 A  10 % 
8502.31.00  Wind-powered  0  A  10 % 
8502.39.00  Other 0  A  10 % 
8502.40.00  Electric rotary converters  0  A  3 % 
8503.00.00  PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY 
WITH THE MACHINES OF HEADING 85.01 OR 
85.02.  0 A  3 % 
85.04  ELECTRICAL TRANSFORMERS, STATIC CONVERTERS 
(FOR EXAMPLE: RECTIFIERS) AND INDUCTORS.  
8504.10.00  Ballasts for discharge lamps or tubes  0  A  3 % 
8504.21.00  Having a power handling capacity not exceeding 650 
KVA 0 A  3 % 
8504.22.00  Having a power handling capacity exceeding 650 kVA 
but not exceeding 10 000 kVA  0 A  3 % 
8504.23.00  Having a power handling capacity exceeding 10 000 
kVA 0 A  3 % 
8504.31.00  Having a power handling capacity not exceeding 1 KVA  0  A  3 % 
8504.32.00  Having a power handling capacity exceeding 1 kVA but 
not exceeding 16 kVA  0 A  3 % 
8504.33.00  Having a power handling capacity exceeding 16 kVA 
but not exceeding 500 kVA  0 A  3 % 
8504.34.00  Having a power handling capacity exceeding 500 kVA  0  A  3 % 
8504.40  Static converters:  
8504.40.10  Stabilised power suppliers for automatic data processing 
machines or other office machines  0 A  5 % 
8504.40.90  Other 0  A  5 % 
8504.50.00  Other inductors  0  A  15 % 
8504.90.00  Parts  0  A  3 % 
85.05  ELECTRO-MAGNETS; PERMANENT MAGNETS AND 
ARTICLES INTENDED TO BECOME PERMANENT 
MAGNETS; ELECTRO-MAGNETIC OR PERMANENT 
MAGNET CHUCKS, CLAMPS AND SIMILAR 
HOLDING DEVICES; ELECTRO-MAGNETIC COUP ­
LINGS, CLUTCHES AND BRAKES; ELECTRO- 
MAGNETIC LIFTING HEADS.EN 1710 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8505.11.00  Of metal  0  A  15 % 
8505.19.00  Other 0  A  15 % 
8505.20.00  Electro-magnetic couplings, clutches and brakes  0  A  10 % 
8505.90  Other, including parts:  
8505.90.10  Electro-magnetic lifting heads  0  A  10 % 
8505.90.90  Other 0  A  15 % 
85.06  PRIMARY CELLS AND PRIMARY BATTERIES.  
8506.10  Manganese dioxide:  
8506.10.11  For hearing aids  —  A  FREE  
8506.10.19  Other 0  A  5 % 
8506.10.19A  Only cylindrical dry cells of a voltage of 15 V, of an 
external diameter not exceeding 300 cm  3 and a unit 
weight not exceeding 100 g  15 E  5 % 
8506.10.19B  Only rectangular dry cells of a voltage of 15 V, 6 V or 
9 V, of an external diameter not exceeding 300 cm  3 
and a unit weight not exceeding 1 200 g  15 G  5 % 
8506.10.20  Having an external volume exceeding 300 cm  3 0 A  5 % 
8506.30  Mercuric oxide:  
8506.30.11  For hearing aids  0  A  FREE  
8506.30.19  Other 0  A  5 % 
8506.30.20  Having an external volume exceeding 300 cm  3 0 A  5 % 
8506.40  Silver oxide:  
8506.40.11  For hearing aids  0  A  FREE  
8506.40.19  Other 0  A  5 % 
8506.40.20  Having an external volume exceeding 300 cm  3 0 A  5 % 
8506.50  Lithium:  
8506.50.11  For hearing aids  0  A  FREE  
8506.50.19  Other 0  A  5 % 
8506.50.20  Having an external volume exceeding 300 cm  3 0 A  5 % 
8506.60  Air-zinc:  
8506.60.11  For hearing aids  0  A  FREEEN 15.12.2012 Official Journal of the European Union 1711
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8506.60.19  Other 0  A  5 % 
8506.60.20  Having an external volume exceeding 300 cm  3 0 A  5 % 
8506.80  Other primary cells and primary batteries:  
8506.80.11  For hearing aids  0  A  FREE  
8506.80.19  Other 0  A  5 % 
8506.80.20  Having an external volume exceeding 300 cm  3 0 A  5 % 
8506.90.00  Parts  5  G  5 % 
85.07  ELECTRIC ACCUMULATORS, INCLUDING 
SEPARATORS THEREFOR, WHETHER OR NOT 
RECTANGULAR (INCLUDING SQUARE).  
8507.10.00  Lead-acid, of a kind used for starting piston engines  15  E  15 % 
8507.20.00  Other lead-acid accumulators  15  E  15 % 
8507.30.00  Of nickel-cadmium  0  A  15 % 
8507.40.00  Of nickel-iron  0  A  15 % 
8507.80.00  Other accumulators  0  A  15 % 
8507.90.00  Parts  0  A  3 % 
8507.90.00A  Only separators  5  E  3 % 
85.08  VACUUM CLEANERS.  
8508.11.00  Of a power not exceeding 1 500 W and having a dust 
bag or other receptacle capacity not exceeding 20 l  15 E  15 % 
8508.11.00A  Only for industrial use  0  A  15 % 
8508.19.00  Other 15 E  15 % 
8508.19.00A  Only for industrial use  0  A  15 % 
8508.60.00  Other vacuum cleaners  0  A  15 % 
8508.70  Parts:  
8508.70.10  Other, of subheading 8479.90  0  A  3 % 
8508.70.90  Other 0  A  15 % 
85.09  ELECTRO-MECHANICAL APPLIANCES, WITH BUILT- 
IN ELECTRIC MOTOR, FOR DOMESTIC USE, OTHER 
THAN THE VACUUM CLEANERS OF HEADING 85.08.  
8509.40.00  Food grinders and mixers; fruit or vegetable juice 
extractors  15 E  5 % 
8509.80  Other apparatus:EN 1712 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8509.80.11  Slicers for meat, cheese, etc.  15  E  5 % 
8509.80.12  Electric toothbrushes  15  E  5 % 
8509.80.19  Other 15 E  5 % 
8509.80.91  Floor polishers of the household type  15  E  15 % 
8509.80.92  Kitchen waste disposers  15  E  10 % 
8509.80.99  Other 15 E  5 % 
8509.90.00  Parts  0  A  15 % 
85.10  SHAVERS, HAIR-CLIPPERS AND HAIR-REMOVING 
APPLIANCES, WITH SELF-CONTAINED ELECTRIC 
MOTOR.  
8510.10.00  Shavers  10  E  10 % 
8510.20  Hair clippers:  
8510.20.10  Animal shearing appliances  10  E  15 % 
8510.20.90  Other 10 E  15 % 
8510.30.00  Hair-removing appliances  10  E  5 % 
8510.90  Parts:  
8510.90.10  For shaving appliances  0  A  10 % 
8510.90.20  For animal shearing appliances  0  A  15 % 
8510.90.90  Other 0  A  15 % 
85.11  ELECTRICAL IGNITION OR STARTING EQUIPMENT 
FOR SPARK-IGNITION OR COMPRESSION-IGNITION 
INTERNAL COMBUSTION ENGINES (FOR EXAMPLE, 
IGNITION MAGNETOS, MAGNETO-DYNAMOS, 
IGNITION COILS, SPARK PLUGS AND GLOW 
PLUGS, STARTER MOTORS); GENERATORS (FOR 
EXAMPLE, DYNAMOS, ALTERNATORS) AND CUT- 
OUTS OF A KIND USED IN CONJUNCTION WITH 
SUCH ENGINES.  
8511.10.00  Spark plugs  0  A  5 % 
8511.20.00  Ignition magnetos; magneto-dynamos; magnetic 
flywheels  0 A  5 % 
8511.30.00  Distributors; ignition coils  0  A  5 % 
8511.40  Starter motors and dual purpose starter-generators:  
8511.40.10  32-volt  0  A  5 % 
8511.40.90  Other 0  A  5 %EN 15.12.2012 Official Journal of the European Union 1713
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8511.50  Other generators:  
8511.50.10  Marine alternators  0  A  5 % 
8511.50.90  Other 0  A  5 % 
8511.80.00  Other machinery, plant and equipment  0  A  5 % 
8511.90  Parts:  
8511.90.10  For marine alternators and 32-volt starter motors  0  A  5 % 
8511.90.90  Other 0  A  10 % 
85.12  ELECTRICAL LIGHTING OR SIGNALLING EQUIPMENT 
(EXCLUDING ARTICLES OF HEADING 85.39), WIND ­
SCREEN WIPERS, DEFROSTERS, AND DEMISTERS, OF 
A KIND USED FOR CYCLES OR MOTOR VEHICLES.  
8512.10.00  Lighting or visual signalling equipment of a kind used 
on bicycles  0 A  10 % 
8512.20.00  Other lighting or visual signalling equipment  0  A  10 % 
8512.30.00  Sound signalling equipment  0  A  10 % 
8512.40.00  Windscreen wipers, defrosters and demisters  5  E  10 % 
8512.90.00  Parts  5  C  10 % 
85.13  PORTABLE ELECTRIC LAMPS DESIGNED TO 
FUNCTION BY THEIR OWN SOURCE OF ENERGY 
(FOR EXAMPLE, DRY BATTERIES, ACCUMULATORS, 
MAGNETOS), OTHER THAN LIGHTING EQUIPMENT 
OF HEADING 85.12.  
8513.10.00  Lamps 5  E  10 % 
8513.90.00  Parts  15 E  15 % 
85.14  INDUSTRIAL OR LABORATORY ELECTRIC FURNACE 
AND OVENS (INCLUDING THOSE FUNCTIONING BY 
INDUCTION OR DIELECTRIC LOSS); OTHER 
INDUSTRIAL OR LABORATORY EQUIPMENT FOR 
THE HEAT TREATMENT OF MATERIALS BY 
INDUCTION OR DIELECTRIC LOSS.  
8514.10  Resistance heated furnaces and ovens (indirect heating):  
8514.10.10  For ceramics  0  A  10 % 
8514.10.90  Other 0  A  3 % 
8514.20  Furnaces and ovens functioning by induction or 
dielectric loss:  
8514.20.10  For ceramics  0  A  10 % 
8514.20.90  Other 0  A  3 %EN 1714 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8514.30  Other furnaces and ovens:  
8514.30.10  For ceramics  0  A  10 % 
8514.30.10A  Only resistance heated furnaces and ovens (direct 
heating), for a temperature not exceeding 900 °C, 
other than laboratory furnaces and ovens  10 E  10 % 
8514.30.90  Other 0  A  3 % 
8514.30.90A  Only resistance heated furnaces and ovens (direct 
heating), for a temperature not exceeding 900 °C, 
other than laboratory furnaces and ovens  10 E  3 % 
8514.40  Other equipment for the heat treatment of materials by 
induction or dielectric loss:  
8514.40.10  For ceramics  0  A  10 % 
8514.40.90  Other 0  A  3 % 
8514.90.00  Parts  0  A  3 % 
85.15  ELECTRIC (INCLUDING ELECTRICALLY HEATED 
GAS), LASER OR OTHER LIGHT OR PHOTON 
BEAM, ULTRASONIC, ELECTRON BEAM, MAGNETIC 
PULSE OR PLASMA ARC SOLDERING, BRAZING OR 
WELDING MACHINES AND APPARATUS, WHETHER 
OR NOT CAPABLE OF CUTTING; ELECTRIC 
MACHINES AND APPARATUS FOR HOT SPRAYING 
OF METALS OR CERMETS.  
8515.11.00  Soldering irons and guns  0  A  3 % 
8515.19.00  Other 0  A  3 % 
8515.21.00  Fully or partly automatic  0  A  3 % 
8515.29.00  Other 0  A  3 % 
8515.31.00  Fully or partly automatic  0  A  3 % 
8515.39.00  Other 0  A  3 % 
8515.80.00  Other machines and apparatus  0  A  3 % 
8515.90.00  Parts  0  A  3 % 
85.16  ELECTRIC INSTANTANEOUS OR STORAGE WATER 
HEATERS AND IMMERSION HEATERS; ELECTRIC 
SPACE HEATING APPARATUS AND FLOOR 
HEATING APPARATUS; ELECTROTHERMIC HAIR ­
DRESSING APPARATUS (FOR EXAMPLE: HAIRD ­
RYERS, HAIR CURLERS, CURLING TONG HEATERS) 
AND HAND DRYERS; ELECTRIC SMOOTHING 
IRONS; OTHER ELECTRO-THERMIC APPLIANCES 
FOR DOMESTIC PURPOSES; ELECTRIC HEATING 
RESISTORS, OTHER THAN THOSE OF HEADING 
85.45.EN 15.12.2012 Official Journal of the European Union 1715
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8516.10  Electric instantaneous or storage water heaters and 
immersion heaters:  
8516.10.11  Unassembled or disassembled  15  E  5 % 
8516.10.19  Other 15 E  15 % 
8516.10.21  Unassembled or disassembled  15  E  5 % 
8516.10.29  Other 15 E  15 % 
8516.21.00  Storage heating radiators  15  E  15 % 
8516.29.00  Other 15 E  15 % 
8516.31  Hair dryers:  
8516.31.10  Portable  15 E  10 % 
8516.31.90  Other 15 E  10 % 
8516.32  Other hairdressing apparatus:  
8516.32.10  Portable  15 C  10 % 
8516.32.90  Other 15 C  10 % 
8516.33.00  Hand-drying apparatus  15  E  15 % 
8516.40.00  Electric smoothing irons  10 E  5 % 
8516.50.00  Microwave ovens  15 E  15 % 
8516.60  Other ovens; cookers, cooking plates, boiling rings, 
grillers and roasters:  
8516.60.10  Other ovens and roasters  15  E  15 % 
8516.60.90  Other 15 E  10 % 
8516.71.00  Coffee or tea-makers  15  E  10 % 
8516.72.00  Toasters  15  E  10 % 
8516.79.00  Other 15 E  10 % 
8516.80  Electric heating resistors:  
8516.80.10  For electric smoothing irons  0  A  10 % 
8516.80.90  Other 0  A  15 % 
8516.90  Parts:  
8516.90.10  For electric smoothing irons  0  A  15 % 
8516.90.90  Other 0  A  15 %EN 1716 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
85.17  TELEPHONE SETS, INCLUDING TELEPHONES FOR 
CELLULAR NETWORKS OR FOR OTHER WIRELESS 
NETWORKS; OTHER APPARATUS FOR THE TRANS ­
MISSION OR RECEPTION OF VOICE, IMAGES OR 
OTHER DATA, INCLUDING APPARATUS FOR 
COMMUNICATION IN A WIRED OR WIRELESS 
NETWORK (SUCH AS A LOCAL OR WIDE AREA 
NETWORK), OTHER THAN TRANSMISSION OR 
RECEPTION APPARATUS OF HEADING 84.43, 
85.25, 85.27 OR 85.28.  
8517.11.00  Line telephone sets with cordless handsets  0  A  5 % 
8517.12.00  Telephones for cellular networks or for other wireless 
networks  0 A  5 % 
8517.18.00  Other 0  A  5 % 
8517.61.00  Base stations  0  A  5 % 
8517.62  Machines for the reception, conversion and trans ­
mission or regeneration of voice, images or other 
data, including switching and routing apparatus:  
8517.62.10  Teleprinters  0  A  10 % 
8517.62.90  Other 0  A  5 % 
8517.69.00  Other 0  A  5 % 
8517.70  Parts:  
8517.70.10  Other parts and accessories of the machines of heading 
84.71  0 A  3 % 
8517.70.90  Other 0  A  5 % 
85.18  MICROPHONES AND STANDS THEREFOR; LOUD ­
SPEAKERS, WHETHER OR NOT MOUNTED IN 
THEIR ENCLOSURES; HEADPHONES, AND 
EARPHONES, WHETHER OR NOT COMBINED WITH 
A MICROPHONE, AND SETS CONSISTING OF A 
MICROPHONE AND ONE OR MORE LOUDSPEAKERS; 
AUDIO-FREQUENCY ELECTRIC AMPLIFIERS; 
ELECTRIC SOUND AMPLIFIER SETS.  
8518.10.00  Microphones and stands therefor  0  A  5 % 
8518.21.00  Single loudspeakers, mounted in their enclosures  0  A  10 % 
8518.22.00  Multiple loudspeakers, mounted in the same enclosure  0  A  5 % 
8518.29.00  Other 0  A  5 % 
8518.30.00  Headphones and earphones, whether or not combined 
with a microphone, and sets consisting of a 
microphone and one or more loudspeakers  0 A  10 % 
8518.40.00  Audio-frequency electric amplifiers  0  A  5 % 
8518.50  Electric sound amplifier sets:EN 15.12.2012 Official Journal of the European Union 1717
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8518.50.10  Cinematographic  0  A  15 % 
8518.50.90  Other 0  A  10 % 
8518.90.00  Parts  0  A  10 % 
85.19  SOUND RECORDING OR SOUND REPRODUCING 
APPARATUS. 
8519.20.00  Apparatus operated by coins, banknotes, bank cards, 
tokens or by other means of payment  15 E  10 % 
8519.30.00  Turntables (record-decks)  15  E  10 % 
8519.30.00A  Only with automatic disc changer, fully disassembled 
(CKD), put up in kits  5 E  10 % 
8519.50.00  Telephone answering machines  15  E  10 % 
8519.81  Using magnetic, optical or semiconductor media:  
8519.81.11  Sound reproducers, cassette-type  15  E  10 % 
8519.81.11A  Only fully disassembled (CKD), put up in kits  5  E  10 % 
8519.81.12  Sound reproducers, other than cassette type  15  E  5 % 
8519.81.13  Sound recorders and reproducers, digital or cassette 
type 15 E  5 % 
8519.81.13A  Only fully disassembled (CKD), put up in kits  5  E  5 % 
8519.81.19  Other 15 E  10 % 
8519.81.90  Other 15 E  10 % 
8519.89.00  Other 15 E  10 % 
8519.89.00A  Only fully disassembled (CKD), put up in kits  5  E  10 % 
85.21  VIDEO RECORDING OR REPRODUCING 
APPARATUS, WHETHER OR NOT INCORPORATING 
A VIDEO TUNER.  
8521.10.00  Magnetic tape-type  15  E  5 % 
8521.10.00A  Only fully disassembled (CKD), put up in kits  5  E  5 % 
8521.10.00B  Only reproducing apparatus for  " magazine 
programmes " using tape of a width of 19 mm or 
more, whether or not incorporating a unit for 
programming sequential operation, for television 
companies  10 E  5 % 
8521.90.00  Other 15 E  5 % 
85.22  PARTS AND ACCESSORIES SUITABLE FOR USE 
SOLELY OR PRINCIPALLY WITH THE APPARATUS 
OF HEADINGS 85.19 TO 85.21.EN 1718 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8522.10.00  Pick-up cartridges  0  A  15 % 
8522.90  Other: 
8522.90.10  Furniture  15 E  15 % 
8522.90.90  Other 0  A  10 % 
8522.90.90A  Only cabinets and cases of wood  15  E  10 % 
85.23  DISCS, TAPES, SOLID-STATE NON-VOLATILE 
STORAGE DEVICES,  'SMART CARDS ' AND OTHER 
MEDIA FOR THE RECORDING OF SOUND OR OF 
OTHER PHENOMENA, WHETHER OR NOT 
RECORDED, INCLUDING MATRICES AND MASTERS 
FOR THE PRODUCTION OF DISCS, BUT EXCLUDING 
PRODUCTS OF CHAPTER 37.  
8523.21.  Cards incorporating a magnetic stripe:  
8523.21.10  Unrecorded  0  A  5 % 
8523.21.90  Other 0  A  15 % 
8523.29  Other: 
8523.29.10  Unrecorded  15  E  5 % 
8523.29.21  For automatic data-processing machines  15  E  10 % 
8523.29.29  Other 15 E  15 % 
8523.29.31  For sound recording only, educational  15  E  FREE  
8523.29.32  Other, for sound recording only  10  E  10 % 
8523.29.33  For automatic data processing machines, educational  15  E  10 % 
8523.29.34  Other, for automatic data-processing machines  10  E  10 % 
8523.29.35  Other, educational  15  E  15 % 
8523.29.39  Other 15 E  15 % 
8523.29.41  For sound recording only, educational  —  A  FREE  
8523.29.42  Other, for sound recording only  15  E  10 % 
8523.29.42A  Only of a width of 19 mm or more, for reproducing 
sound and image  5 E  10 % 
8523.29.43  For automatic data processing machines, educational  15  E  10 % 
8523.29.43A  Only of a width of 19 mm or more, for reproducing 
sound and image  5 E  10 % 
8523.29.44  Other, for automatic data-processing machines  15  E  10 %EN 15.12.2012 Official Journal of the European Union 1719
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8523.29.44A  Only of a width of 19 mm or more, for reproducing 
sound and image  5 E  10 % 
8523.29.45  Video tape, other than educational  5  E  5 % 
8523.29.46  Video tape, educational  15  E  5 % 
8523.29.46A  Only of a width of 19 mm or more, for reproducing 
sound and image  5 E  5 % 
8523.29.47  Other, educational  15  E  15 % 
8523.29.47A  Only of a width of 19 mm or more, for reproducing 
sound and image  5 E  15 % 
8523.29.49  Other 15 E  15 % 
8523.40  Optical media: 
8523.40.10  Unrecorded  0  A  5 % 
8523.40.21  For automatic data-processing machines  10  C  5 % 
8523.40.21A  Only for reproducing phenomena other than sound or 
image  0 A  5 % 
8523.40.29  Other 10 C  15 % 
8523.40.29A  Only for reproducing phenomena other than sound or 
image  0 A  15 % 
8523.40.31  Educational  10  C  FREE  
8523.40.39  Other 10 C  15 % 
8523.40.41  Entertainment programmes  10  C  15 % 
8523.40.42  Other programmes, not educational  10  C  5 % 
8523.40.43  Educational programmes  10  C  5 % 
8523.40.49  Other 10 C  10 % 
8523.40.91  Digital versatile discs (DVDs), educational  10  E  5 % 
8523.40.92  Digital versatile discs (DVDs)  10  E  5 % 
8523.40.93  Other educational  10  E  15 % 
8523.40.99  Other 10 E  15 % 
8523.51  Solid-state non-volatile storage devices:  
8523.51.10  Unrecorded  0  A  5 % 
8523.51.90  Other 10 E  15 % 
8523.52  " Smart cards ":EN 1720 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8523.52.10  Unrecorded  0  A  10 % 
8523.52.90  Other 0  A  10 % 
8523.59  Other: 
8523.59.10  Unrecorded  0  A  5 % 
8523.59.90  Other 10 E  15 % 
8523.59.90A  Only cards and tags and their parts  0  A  15 % 
8523.80  Other: 
8523.80.10  Unrecorded  0  A  5 % 
8523.80.21  For automatic data-processing machines  10  E  5 % 
8523.80.29  Other 10 E  15 % 
8523.80.31  Long-playing records  15  E  15 % 
8523.80.32  Educational records  5  E  FREE  
8523.80.39  Other records  15  E  10 % 
8523.80.40  Matrices and masters  0  A  15 % 
8523.80.51  Entertainment programmes  10  E  15 % 
8523.80.52  Other programmes, not educational  10  E  5 % 
8523.80.53  Educational programmes  10  E  5 % 
8523.80.59  Other 10 E  3 % 
8523.80.91  Educational  10  E  15 % 
8523.80.99  Other 10 E  15 % 
85.25  TRANSMISSION APPARATUS FOR RADIO- 
BROADCAST OR TELEVISION, WHETHER OR NOT 
INCORPORATING RECEPTION APPARATUS OR 
SOUND RECORDING OR REPRODUCING 
APPARATUS; TELEVISION CAMERAS, DIGITAL 
CAMERAS AND VIDEO CAMERA RECORDERS.  
8525.50  Transmission apparatus:  
8525.50.10  For radio broadcasting stations  0  A  FREE  
8525.50.20  For television  0  A  15 % 
8525.50.30  For radio amateurs  0  A  10 % 
8525.50.90  Other 0  A  5 % 
8525.60  Transmission apparatus incorporating reception appar ­
atus:EN 15.12.2012 Official Journal of the European Union 1721
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8525.60.10  For radio broadcasting stations  0  A  FREE  
8525.60.20  For television stations  0  A  15 % 
8525.60.30  For radio amateurs  0  A  5 % 
8525.60.90  Other 0  A  5 % 
8525.80.00  Television cameras, digital cameras and video camera 
recorders  10 E  5 % 
8525.80.00A  Only television cameras  0  A  5 % 
85.26  RADAR APPARATUS, RADIO NAVIGATIONAL AID 
APPARATUS AND RADIO REMOTE CONTROL 
APPARATUS.  
8526.10.00  Radar apparatus 0  A  15 % 
8526.91.00  Radio navigational aid apparatus  0  A  15 % 
8526.92  Radio remote control apparatus:  
8526.92.10  Remote control for household appliances  0  A  15 % 
8526.92.90  Other 15 E  15 % 
85.27  RECEPTION APPARATUS FOR RADIO-BROAD­
CASTING, WHETHER OR NOT COMBINED, IN THE 
SAME HOUSING, WITH SOUND RECORDING OR 
REPRODUCING APPARATUS OR A CLOCK.  
8527.12.00  Pocket-size radio cassette players  15  E  5 % 
8527.13.00  Other apparatus combined with sound recording or 
reproducing apparatus  15 E  10 % 
8527.19.00  Other 15 E  5 % 
8527.21.00  Combined with sound recording or reproducing 
apparatus 15 E  5 % 
8527.29.00  Other 15 E  10 % 
8527.91  Combined with sound recording or reproducing 
apparatus 
8527.91.10  For radio broadcasting stations  15  E  FREE  
8527.91.90  Other 15 E  5 % 
8527.92.00  Not combined with sound recording or reproducing 
apparatus but combined with a clock  15 E  10 % 
8527.99.00  Other 15 E  10 %EN 1722 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
85.28  MONITORS AND PROJECTORS, NOT INCOR ­
PORATING TELEVISION RECEPTION APPARATUS; 
RECEPTION APPARATUS FOR TELEVISION, 
WHETHER OR NOT INCORPORATING RADIO- 
BROADCAST RECEIVERS OR SOUND OR VIDEO 
RECORDING OR REPRODUCING APPARATUS.  
8528.41.00  Of a kind solely or principally used in an automatic 
data-processing system of heading 84.71  0 A  5 % 
8528.49.00  Other 15 E  5 % 
8528.51.00  Of a kind solely or principally used in an automatic 
data-processing system of heading 84.71  0 A  5 % 
8528.59.00  Other 15 E  5 % 
8528.61.00  Of a kind solely or principally used in an automatic 
data-processing system of heading 84.71  0 A  5 % 
8528.69.00  Other 15 E  5 % 
8528.71.00  Not designed to incorporate a video display or screen  15  E  5 % 
8528.72.00  Other, colour 15  E  5 % 
8528.73.00  Other, black and white or other monochrome  15  E  5 % 
85.29  PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY 
WITH THE APPARATUS OF HEADINGS 85.25 TO 
85.28. 
8529.10.00  Aerials and aerial reflectors of all kinds; parts suitable 
for use therewith  10 C  5 % 
8529.90  Other: 
8529.90.11  For broadcasting stations (radio)  15  E  5 % 
8529.90.19  Other 15 E  15 % 
8529.90.90  Other 0  A  5 % 
85.30  ELECTRICAL SIGNALLING, SAFETY OR TRAFFIC 
CONTROL EQUIPMENT FOR RAILWAYS, 
TRAMWAYS, ROADS, INLAND WATERWAYS, 
PARKING FACILITIES, PORT INSTALLATIONS OR 
AIRFIELDS (OTHER THAN THOSE OF HEADING 
86.08).  
8530.10.00  Equipment for railways or tramways  0  A  15 % 
8530.80.00  Other apparatus 0  A  15 % 
8530.90.00  Parts  0  A  15 % 
85.31  ELECTRIC SOUND OR VISUAL SIGNALLING 
APPARATUS (FOR EXAMPLE: BELLS, SIRENS, 
INDICATOR PANELS, BURGLAR OR FIRE ALARMS), 
EXCEPT THOSE OF HEADING 85.12 OR 85.30.EN 15.12.2012 Official Journal of the European Union 1723
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8531.10.00  Burglar or fire alarms and similar apparatus  0  A  10 % 
8531.20.00  Indicator panels incorporating liquid crystal devices 
(LCD) or light emitting diodes (LED)  0 A  15 % 
8531.80  Other apparatus: 
8531.80.10  Telephonic or telegraphic audible alarms (bells)  0  A  15 % 
8531.80.20  Other electrical bells, buzzers, door chimes and similar  15  E  10 % 
8531.80.30  Other indicator light panels  0  A  15 % 
8531.80.40  Sirens  0  A  10 % 
8531.80.90  Other 0  A  15 % 
8531.90.00  Parts  0  A  15 % 
85.32  ELECTRICAL CAPACITORS, FIXED, VARIABLE OR 
ADJUSTABLE. 
8532.10.00  Fixed capacitors designed for use in 50/60Hz circuits 
and having a reactive power handling capacity of not 
less than 0,5 kvar (power capacitors)  0 A  3 % 
8532.21.00  Of tantalum  0  A  3 % 
8532.22.00  Aluminium electrolytic  0  A  10 % 
8532.23.00  Ceramic dielectric, single layer  0  A  3 % 
8532.24.00  Ceramic dielectric, multilayer  0  A  3 % 
8532.25.00  Dielectric of paper or plastics  0  A  3 % 
8532.29.00  Other 0  A  3 % 
8532.30.00  Variable or adjustable capacitors  0  A  3 % 
8532.90.00  Parts  0  A  3 % 
85.33  ELECTRICAL RESISTORS (INCLUDING RHEOSTATS 
AND POTENTIOMETERS), OTHER THAN HEATING 
RESISTORS.  
8533.10.00  Fixed carbon resistors, composition or film types  0  A  3 % 
8533.21.00  Of an output not exceeding 20 W  0  A  3 % 
8533.29.00  Other 0  A  3 % 
8533.31.00  Of an output not exceeding 20 W  0  A  3 % 
8533.39.00  Other 0  A  3 % 
8533.40.00  Other variable resistors, including rheostats and poten ­
tiometers  0 A  3 % 
8533.90.00  Parts  0  A  3 %EN 1724 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8534.00.00  PRINTED CIRCUITS.  0  A  3 % 
85.35  ELECTRICAL APPARATUS FOR SWITCHING OR 
PROTECTING ELECTRICAL CIRCUITS, OR FOR 
MAKING CONNECTIONS TO OR IN ELECTRICAL 
CIRCUITS (FOR EXAMPLE, SWITCHES, FUSES, 
LIGHTNING ARRESTERS, VOLTAGE LIMITERS, 
SURGE SUPPRESSORS, PLUGS AND OTHER 
CONNECTORS, JUNCTION BOXES), FOR A 
VOLTAGE EXCEEDING 1 000 VOLTS.  
8535.10.00  Fuses and shortcircuit fuses  0  A  3 % 
8535.21.00  For a voltage of less than 72,5 kV  0  A  3 % 
8535.29.00  Other 0  A  10 % 
8535.30.00  Isolating switches and make-and-break switches  0  A  10 % 
8535.40.00  Lightning arresters, voltage limiters and surge 
suppressors  0 A  10 % 
8535.90  Other: 
8535.90.10  Junction boxes, connection or distribution  0  A  10 % 
8535.90.90  Other 0  A  10 % 
85.36  ELECTRICAL APPARATUS FOR SWITCHING OR 
PROTECTING ELECTRICAL CIRCUITS, OR FOR 
MAKING CONNECTIONS TO OR IN ELECTRICAL 
CIRCUITS (FOR EXAMPLE, SWITCHES, FUSES, 
LIGHTNING ARRESTERS, VOLTAGE LIMITERS, 
SURGE SUPPRESSORS, PLUGS AND OTHER 
CONNECTORS, JUNCTION BOXES), FOR A 
VOLTAGE NOT EXCEEDING 1 000 VOLTS; 
CONNECTORS FOR OPTICAL FIBRES, OPTICAL 
FIBRE BUNDLES OR CABLES.  
8536.10.00  Fuses and shortcircuit fuses  0  A  10 % 
8536.10.00A  Only hand-operated safety circuit breakers, for a current 
not exceeding 600 A and a voltage not exceeding 
600 V  10 E  10 % 
8536.10.00B  Only hand-operated blade-fuse circuit breakers, for a 
current not exceeding 100 A and a voltage not 
exceeding 250 V  10 E  10 % 
8536.20.00  Automatic circuit breakers  0  A  3 % 
8536.20.00A  Only thermo-magnetic, vacuum, air or oil types or of 
moulded plastic for a current not exceeding 100 A and 
a voltage not exceeding 250 V  10 C  3 % 
8536.30.00  Other apparatus for protecting electrical circuits  0  A  10 % 
8536.41.00  For a voltage not exceeding 60V  0  A  3 %EN 15.12.2012 Official Journal of the European Union 1725
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8536.49.00  Other 0  A  3 % 
8536.49.00A  Only surge indicators and electrical contacters  10  C  3 % 
8536.50.00  Other switches, separators, and commutators  0  A  5 % 
8536.50.00A  Only single-pole switches, plate or patch types, for a 
voltage not exceeding 250 V  10 G  5 % 
8536.50.00B  Only magnetic starters for electric motors  10  G  5 % 
8536.50.00C  Only starters for fluorescent lamps  10  G  5 % 
8536.61.00  Lamp-holders  15  G  10 % 
8536.69.00  Other 15 E  10 % 
8536.70  Connectors for optical fibres, optical fibre bundles or 
cables:  
8536.70.10  Of plastic 15  G  6 % 
8536.70.20  Of copper  15 G  15 % 
8536.70.90  Other 0  A  10 % 
8536.90  Other apparatus: 
8536.90.10  Junction boxes, connection or distribution  0  A  10 % 
8536.90.90  Other 0  A  10 % 
85.37  BOARDS, PANELS, CONSOLES, DESKS, CABINETS 
AND OTHER BASES, EQUIPPED WITH TWO OR 
MORE APPARATUS OF HEADING 85.35 OR 85.36, 
FOR ELECTRIC CONTROL OR THE DISTRIBUTION OF 
ELECTRICITY, INCLUDING THOSE INCORPORATING 
INSTRUMENTS OR APPARATUS OF CHAPTER 90, 
AND NUMERICAL CONTROL APPARATUS, OTHER 
THAN SWITCHING APPARATUS OF HEADING 85.17.  
8537.10.00  For a voltage not exceeding 1 000 V  10  G  10 % 
8537.20.00  For a voltage exceeding 1 000 V  10  G  10 % 
85.38  PARTS SUITABLE FOR USE SOLELY OR PRINCIPALLY 
WITH THE APPARATUS OF HEADING 85.35, 85.36 
OR 85.37.  
8538.10.00  Boards, panels, consoles, cabinets and other bases of 
heading 85.37, not equipped with their apparatus  5 C  10 % 
8538.90.00  Other 0  A  5 % 
85.39  ELECTRIC FILAMENT OR DISCHARGE LAMPS, 
INCLUDING SEALED BEAM LAMP UNITS AND 
ULTRA-VIOLET OR INFRA-RED LAMPS; ARC LAMPS.  
8539.10.00  Sealed beam lamp units  5  C  10 %EN 1726 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8539.21.00  Tungsten halogen  5  C  10 % 
8539.22.00  Other, of a power not exceeding 200 W and for a 
voltage exceeding 100 V  0 A  10 % 
8539.29.00  Other 5  C  10 % 
8539.31.00  Fluorescent, hot cathode  5  E  5 % 
8539.31.00A  Only straight, of a power of 14 W or more but not 
more than 215 W  0 A  5 % 
8539.31.00B  Only energy-saving  0  A  5 % 
8539.32.00  Mercury or sodium vapour lamps; metal halide lamps  5  E  10 % 
8539.39  Other: 
8539.39.10  Other fluorescent lamps  5  E  5 % 
8539.39.90  Other 5  E  10 % 
8539.41.00  Arc lamps  0  A  3 % 
8539.49.00  Other 0  A  3 % 
8539.90.00  Parts  0  A  15 % 
85.40  THERMIONIC, COLD CATHODE OR PHOTO- 
CATHODE LAMPS, VALVES AND TUBES (FOR 
EXAMPLE, VACUUM OR VAPOUR OR GAS FILLED 
LAMPS, VALVES AND TUBES, MERCURY ARC 
RECTIFYING TUBES, CATHODE-RAY TUBES, 
TELEVISION CAMERA TUBES AND VALVES), OTHER 
THAN THOSE OF HEADING 85.39.  
8540.11.00  Colour 0  A  10 % 
8540.12.00  Black-and-white or other monochrome  0  A  10 % 
8540.20.00  Television camera tubes; image converters and intensi ­
fiers; other photo-cathode tubes  0 A  10 % 
8540.40.00  Data/graphic display tubes, colour, with a phosphor dot 
screen pitch of less than 0,4 mm  0 A  10 % 
8540.50.00  Data/graphic display tubes, black and white or other 
monochrome 0 A  10 % 
8540.60.00  Other cathode ray tubes  0  A  10 % 
8540.71.00  Magnetrons  0  A  10 % 
8540.72.00  Klystrons  0  A  10 % 
8540.79.00  Other 0  A  10 % 
8540.81.00  Receiver or amplifier valves and tubes  0  A  10 %EN 15.12.2012 Official Journal of the European Union 1727
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8540.89.00  Other 0  A  10 % 
8540.91.00  Of cathode ray tubes  0  A  10 % 
8540.99.00  Other 0  A  10 % 
85.41  DIODES, TRANSISTORS AND SIMILAR SEMICON ­
DUCTOR DEVICES; PHOTOSENSITIVE SEMICON ­
DUCTOR DEVICES, INCLUDING PHOTOVOLTAIC 
CELLS, WHETHER OR NOT ASSEMBLED IN 
MODULES OR MADE UP INTO PANELS; LIGHT- 
EMITTING DIODES; MOUNTED PIEZO-ELECTRIC 
CRYSTALS.  
8541.10.00  Diodes, other than photosensitive or light-emitting 
diodes 0 A  10 % 
8541.21.00  With a dissipation rate of less than 1 W  0  A  10 % 
8541.29.00  Other 0  A  10 % 
8541.30.00  Thyristors, diacs and triacs, other than photosensitive 
devices  0 A  10 % 
8541.40.00  Photosensitive semiconductor devices, including photo ­
voltaic cells whether or not assembled in modules or 
made up into panels; light emitting diodes  0 A  10 % 
8541.50.00  Other semiconductor devices  0  A  10 % 
8541.60.00  Mounted piezo-electric crystals  0  A  10 % 
8541.90.00  Parts  0  A  10 % 
85.42  ELECTRONIC INTEGRATED CIRCUITS.  
8542.31.00  Processors and controllers, whether or not combined 
with memories, converters, logic circuits, amplifiers, 
clock and timing circuits, or other circuits  0 A  10 % 
8542.32.00  Memories  0  A  10 % 
8542.33.00  Amplifiers  0  A  10 % 
8542.39.00  Other 0  A  10 % 
8542.90.00  Parts  0  A  10 % 
85.43  ELECTRICAL MACHINES AND APPARATUS, HAVING 
INDIVIDUAL FUNCTIONS, NOT ELSEWHERE 
SPECIFIED OR INCLUDED IN THIS CHAPTER.  
8543.10.00  Particle accelerators  0  A  3 % 
8543.20.00  Signal generators  0  A  15 % 
8543.30.00  Machines and apparatus for electroplating, electrolysis 
or electrophoresis  0 A  3 % 
8543.70  Other machines and apparatusEN 1728 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8543.70.10  Amplifiers for radio broadcasting transmitters  15  C  FREE  
8543.70.90  Other 0  A  15 % 
8543.90  Parts:  
8543.90.10  Of amplifiers for radio broadcasting transmitters  0  A  10 % 
8543.90.20  For synchronisers  0  A  15 % 
8543.90.30  Electronic microassemblies  0  A  10 % 
8543.90.90  Other 0  A  15 % 
85.44  INSULATED (INCLUDING ENAMELLED OR 
ANODISED) WIRE, CABLE (INCLUDING COAXIAL 
CABLE) AND OTHER INSULATED ELECTRIC 
CONDUCTORS, WHETHER OR NOT FITTED WITH 
CONNECTORS; OPTICAL FIBRE CABLES, MADE-UP 
OF INDIVIDUALLY SHEATHED FIBRES, WHETHER 
OR NOT ASSEMBLED WITH ELECTRIC 
CONDUCTORS OR FITTED WITH CONNECTORS.  
8544.11.00  Of copper  0  A  10 % 
8544.19.00  Other 0  A  10 % 
8544.20  Coaxial cables and other coaxial electric conductors:  
8544.20.10  For computers  5  E  3 % 
8544.20.90  Other 5  E  3 % 
8544.30.00  Ignition wiring sets and other wiring sets of a kind used 
in means of transport  5 E  10 % 
8544.42.00  Fitted with connectors  0  A  10 % 
8544.42.00A  Only electric conductors, for a voltage not exceeding 
80 V  15 G  10 % 
8544.42.00B  Only wire and cables, of copper or aluminium (whether 
or not alloyed with silicon, magnesium and 
manganese), including telephone wire and cables (not 
lacquered, enamelled, anodised, coated with silicone or 
insulated with asbestos or glass fibres)  15 H  10 % 
8544.49  Other: 
8544.49.11  Of copper, insulated with IN thermoplastics, whether or 
not plated or coated with tin with up to two pairs  15 G  15 % 
8544.49.11A  Only wire and cables, of copper or aluminium (whether 
or not alloyed with silicon, magnesium and 
manganese), including telephone wire and cables (not 
lacquered, enamelled, anodised, coated with silicone or 
insulated with asbestos or glass fibres)  15 H  15 % 
8544.49.12  Copper-clad steel insulated with thermoplastics for 
disconnection or connection with up to two pairs 
("drop wire ") 15 G  10 %EN 15.12.2012 Official Journal of the European Union 1729
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8544.49.12A  Only wire and cables, of copper or aluminium (whether 
or not alloyed with silicon, magnesium and 
manganese), including telephone wire and cables (not 
lacquered, enamelled, anodised, coated with silicone or 
insulated with asbestos or glass fibres)  15 H  10 % 
8544.49.19  Other 15 G  10 % 
8544.49.19A  Only wire and cables, of copper or aluminium (whether 
or not alloyed with silicon, magnesium and 
manganese), including telephone wire and cables (not 
lacquered, enamelled, anodised, coated with silicone or 
insulated with asbestos or glass fibres)  15 H  10 % 
8544.49.20  Flat copper cables insulated with thermoplastics, 
television aerial risers, with one pair  15 G  15 % 
8544.49.20A  Only wire and cables, of copper or aluminium (whether 
or not alloyed with silicon, magnesium and 
manganese), including telephone wire and cables (not 
lacquered, enamelled, anodised, coated with silicone or 
insulated with asbestos or glass fibres)  15 H  15 % 
8544.49.30  Electrode holder cables (for electric arc welding)  15  G  3 % 
8544.49.30A  Only wire and cables, of copper or aluminium (whether 
or not alloyed with silicon, magnesium and 
manganese), including telephone wire and cables (not 
lacquered, enamelled, anodised, coated with silicone or 
insulated with asbestos or glass fibres)  15 H  3 % 
8544.49.40  Wire, strands and cables of copper insulated with 
thermoplastics, suitable for use at temperatures of up 
to 90 °C with up to 4 conductors, other than wires and 
cables with transparent insulation  15 G  10 % 
8544.49.40A  Only wire and cables, of copper or aluminium (whether 
or not alloyed with silicon, magnesium and 
manganese), including telephone wire and cables (not 
lacquered, enamelled, anodised, coated with silicone or 
insulated with asbestos or glass fibres)  15 H  10 % 
8544.49.90  Other 15 G  10 % 
8544.49.90A  Only wire and cables, of copper or aluminium (whether 
or not alloyed with silicon, magnesium and 
manganese), including telephone wire and cables (not 
lacquered, enamelled, anodised, coated with silicone or 
insulated with asbestos or glass fibres)  15 H  10 % 
8544.6  Other electric conductors, for a voltage exceeding 
1 000 V:  
8544.60.10  With connector  15 H  10 % 
8544.60.91  Electrode holder cables (for electric arc welding)  15  H  3 % 
8544.60.92  Wires, strands and cables of copper insulated with 
thermoplastics suitable for use at temperatures of up 
to 90 °C (194 °F), for buildings, distribution and 
connection, with up to 4 conductors  15 H  10 %EN 1730 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8544.60.93  Multiple pair control cables, whether or not with steel 
core 15 H  10 % 
8544.60.99  Other 15 H  10 % 
8544.70.00  Optical fibre cables  0  A  10 % 
85.45  CARBON ELECTRODES, CARBON BRUSHES, LAMP 
CARBONS, BATTERY CARBONS AND OTHER 
ARTICLES OF GRAPHITE OR OTHER CARBON, 
WITH OR WITHOUT METAL, OF A KIND USED 
FOR ELECTRICAL PURPOSES.  
8545.11.00  Of a kind used for furnaces  0  A  3 % 
8545.19.00  Other 0  A  15 % 
8545.20.00  Brushes  0  A  15 % 
8545.90.00  Other 0  A  15 % 
85.46  ELECTRICAL INSULATORS OF ANY MATERIAL.  
8546.10.00  Of glass  0  A  15 % 
8546.20.00  Of ceramic materials  0  A  15 % 
8546.90.00  Other 0  A  15 % 
85.47  INSULATING FITTINGS FOR ELECTRICAL MACHINES, 
APPLIANCES OR EQUIPMENT, BEING FITTINGS 
WHOLLY OF INSULATING MATERIAL APART FROM 
ANY MINOR COMPONENTS OF METAL (FOR 
EXAMPLE, THREADED SOCKETS) INCORPORATED 
DURING MOULDING SOLELY FOR PURPOSES OF 
ASSEMBLY, OTHER THAN INSULATORS OF 
HEADING 85.46; ELECTRICAL CONDUIT TUBING 
AND JOINTS THEREFOR, OF BASE METAL LINED 
WITH INSULATING MATERIAL.  
8547.10.00  Insulating fittings of ceramic materials  0  A  15 % 
8547.20.00  Insulating fittings of plastics  0  A  15 % 
8547.90  Other: 
8547.90.10  Electrical conduit tubing and joints therefor, of base 
metal, lined with insulating material  0 A  3 % 
8547.90.90  Other 0  A  10 % 
85.48  WASTE AND SCRAP OF PRIMARY CELLS, PRIMARY 
BATTERIES AND ELECTRIC ACCUMULATORS; SPENT 
PRIMARY CELLS, SPENT PRIMARY BATTERIES AND 
SPENT ELECTRIC ACCUMULATORS; ELECTRICAL 
PARTS OF MACHINERY OR APPARATUS NOT 
ELSEWHERE SPECIFIED OR INCLUDED IN THIS 
CHAPTER.  
8548.10.00  Waste and scrap of primary cells, primary batteries and 
electric accumulators; spent primary cells, spent primary 
batteries and spent electric accumulators  5 E  10 %EN 15.12.2012 Official Journal of the European Union 1731
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8548.10.00A  Of lead only  0  A  10 % 
8548.90  Other 
8548.90.10  Electronic microassemblies  0  A  10 % 
8548.90.90  Other 0  A  5 % 
86.01  RAIL LOCOMOTIVES POWERED FROM AN 
EXTERNAL SOURCE OF ELECTRICITY OR BY 
ELECTRIC ACCUMULATORS. 
8601.10.00  Powered from an external source of electricity  0  A  15 % 
8601.20.00  Powered by electric accumulators  0  A  15 % 
86.02  OTHER RAIL LOCOMOTIVES; LOCOMOTIVE 
TENDERS. 
8602.10.00  Diesel-electric locomotives  0  A  15 % 
8602.90.00  Other 0  A  15 % 
86.03  SELF-PROPELLED RAILWAY OR TRAMWAY 
COACHES, VANS AND TRUCKS, OTHER THAN 
THOSE OF HEADING 86.04.  
8603.10  Powered from an external source of electricity:  
8603.10.10  With metal body  0  A  15 % 
8603.10.90  Other 0  A  15 % 
8603.90  Other: 
8603.90.10  With metal body  0  A  15 % 
8603.90.90  Other 0  A  15 % 
86.04  RAILWAY OR TRAMWAY MAINTENANCE OR 
SERVICE VEHICLES, WHETHER OR NOT SELF- 
PROPELLED (FOR EXAMPLE, WORKSHOPS, CRANES, 
BALLAST TAMPERS, TRACKLINERS, TESTING 
COACHES AND TRACK INSPECTION VEHICLES).  
8604.00.10  With metal body  0  A  15 % 
8604.00.90  Other 0  A  15 % 
86.05  RAILWAY OR TRAMWAY PASSENGER COACHES, 
LUGGAGE VANS, POST OFFICE COACHES AND 
OTHER SPECIAL PURPOSE COACHES (EXCLUDING 
THOSE OF HEADING 86.04).  
8605.00.10  With metal body  0  A  15 % 
8605.00.90  Other 0  A  15 %EN 1732 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
86.06  RAILWAY OR TRAMWAY GOODS VANS AND 
WAGONS. 
8606.10  Tank wagons and the like:  
8606.10.10  With metal body  0  A  15 % 
8606.10.90  Other 0  A  15 % 
8606.30  Self-discharging vans and wagons, other than those of 
subheading 8606.10:  
8606.30.10  With metal body  0  A  15 % 
8606.30.90  Other 0  A  15 % 
8606.91  Covered and closed:  
8606.91.10  With metal body  0  A  15 % 
8606.91.90  Other 0  A  15 % 
8606.92  Open, with non-removable sides of a height exceeding 
60 cm:  
8606.92.10  With metal body  0  A  15 % 
8606.92.90  Other 0  A  15 % 
8606.99  Other: 
8606.99.10  With metal body  0  A  15 % 
8606.99.90  Other 0  A  15 % 
86.07  PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES 
OR ROLLING-STOCK.  
8607.11.00  Driving bogies and bissel-bogies  0  A  15 % 
8607.12.00  Other bogies and bissel-bogies  0  A  15 % 
8607.19.00  Other, including parts  0  A  15 % 
8607.21.00  Air brakes and parts thereof  0  A  15 % 
8607.29.00  Other 0  A  15 % 
8607.30.00  Hooks and other coupling devices, buffers, and parts 
thereof 0 A  15 % 
8607.91.00  Of locomotives  0  A  15 % 
8607.99.00  Other 0  A  15 %EN 15.12.2012 Official Journal of the European Union 1733
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8608.00.00  RAILWAY OR TRAMWAY TRACK FIXTURES AND 
FITTINGS; MECHANICAL (INCLUDING ELECTRO- 
MECHANICAL) SIGNALLING, SAFETY OR TRAFFIC 
CONTROL EQUIPMENT FOR RAILWAYS, 
TRAMWAYS, ROADS, INLAND WATERWAYS, 
PARKING FACILITIES, PORT INSTALLATIONS OR 
AIRFIELDS; PARTS THEREOF.  0 A  15 % 
86.09  CONTAINERS (INCLUDING CONTAINERS FOR THE 
TRANSPORT OF FLUIDS) SPECIALLY DESIGNED 
AND EQUIPPED FOR CARRIAGE BY ONE OR MORE 
MODES OF TRANSPORT.  
8609.00.11  Of stainless steel for storing milk  0  A  3 % 
8609.00.12  Other of metal, for the transport of fluids with a 
capacity exceeding 500 litres  0 A  15 % 
8609.00.19  Other 0  A  15 % 
8609.00.90  Other 0  A  15 % 
87.01  TRACTORS (OTHER THAN TRACTORS OF HEADING 
87.09).  
8701.10.00  Pedestrian-controlled tractors  0  A  FREE  
8701.20  Road tractors for semi-trailers:  
8701.20.10  New 0  A  10 % 
8701.20.20  Used  0  A  10 % 
8701.30.00  Track-laying tractors  0  A  FREE  
8701.90  Other: 
8701.90.10  Agricultural, horticultural or forestry tractors  0  A  FREE  
8701.90.90  Other 0  A  10 % 
87.02  MOTOR VEHICLES FOR THE TRANSPORT OF TEN 
OR MORE PERSONS, INCLUDING THE DRIVER.  
8702.10  With compression-ignition internal combustion piston 
engine (diesel or semi-diesel):  
8702.10.11  New 15  E2  5 % 
8702.10.11A  Only for the transport of more than 45 persons, 
including the driver  10 E2  5 % 
8702.10.19  Other 15 E2  5 % 
8702.10.19A  Only for the transport of more than 45 persons, 
including the driver  10 E2  5 % 
8702.10.21  New 15  E2  5 %EN 1734 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8702.10.21A  Only for the transport of more than 45 persons, 
including the driver  10 E2  5 % 
8702.10.29  Other 15 E2  5 % 
8702.10.29A  Only for the transport of more than 45 persons, 
including the driver  10 E2  5 % 
8702.10.91  New 15  E2  5 % 
8702.10.91A  Only for the transport of more than 45 persons, 
including the driver  10 E2  5 % 
8702.10.99  Other 15 E2  5 % 
8702.10.99A  Only for the transport of more than 45 persons, 
including the driver  10 E2  5 % 
8702.90  Other: 
8702.90.11  New 10  E2  5 % 
8702.90.11A  Only for the transport of up to 10 persons, including 
the driver, with spark-ignition internal combustion 
reciprocating piston engine  15 E2  5 % 
8702.90.11B  Only for the transport of more than 10 persons but 
less than 15 persons, including the driver, with spark- 
ignition internal combustion reciprocating piston 
engine  15 E2  5 % 
8702.90.11C  Only for the transport of at least 15 persons but no 
more than 45 persons, including the driver, with spark- 
ignition internal combustion reciprocating piston 
engine  15 E2  5 % 
8702.90.19  Other 10 E2  5 % 
8702.90.19A  Only for the transport of up to 10 persons, including 
the driver, with spark-ignition internal combustion 
reciprocating piston engine  15 E2  5 % 
8702.90.19B  Only for the transport of more than 10 persons but 
less than 15 persons, including the driver, with spark- 
ignition internal combustion reciprocating piston 
engine  15 E2  5 % 
8702.90.19C  Only for the transport of at least 15 persons but no 
more than 45 persons, including the driver, with spark- 
ignition internal combustion reciprocating piston 
engine  15 E2  5 % 
8702.90.21  New 10  E2  5 % 
8702.90.21A  Only for the transport of up to 10 persons, including 
the driver, with spark-ignition internal combustion 
reciprocating piston engine  15 E2  5 % 
8702.90.21B  Only for the transport of more than 10 persons but 
less than 15 persons, including the driver, with spark- 
ignition internal combustion reciprocating piston 
engine  15 E2  5 %EN 15.12.2012 Official Journal of the European Union 1735
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8702.90.21C  Only for the transport of at least 15 persons but no 
more than 45 persons, including the driver, with spark- 
ignition internal combustion reciprocating piston 
engine  15 E2  5 % 
8702.90.29  Other 10 E2  5 % 
8702.90.29A  Only for the transport of up to 10 persons, including 
the driver, with spark-ignition internal combustion 
reciprocating piston engine  15 E2  5 % 
8702.90.29B  Only for the transport of more than 10 persons but 
less than 15 persons, including the driver, with spark- 
ignition internal combustion reciprocating piston 
engine  15 E2  5 % 
8702.90.29C  Only for the transport of at least 15 persons but no 
more than 45 persons, including the driver, with spark- 
ignition internal combustion reciprocating piston 
engine  15 E2  5 % 
8702.90.91  New 10  E2  5 % 
8702.90.91A  Only for the transport of up to 10 persons, including 
the driver, with spark-ignition internal combustion 
reciprocating piston engine  15 E2  5 % 
8702.90.91B  Only for the transport of more than 10 persons but 
less than 15 persons, including the driver, with spark- 
ignition internal combustion reciprocating piston 
engine  15 E2  5 % 
8702.90.91C  Only for the transport of at least 15 persons but no 
more than 45 persons, including the driver, with spark- 
ignition internal combustion reciprocating piston 
engine  15 E2  5 % 
8702.90.99  Other 10 E2  5 % 
8702.90.99A  Only for the transport of up to 10 persons, including 
the driver, with spark-ignition internal combustion 
reciprocating piston engine  15 E2  5 % 
8702.90.99B  Only for the transport of more than 10 persons but 
less than 15 persons, including the driver, with spark- 
ignition internal combustion reciprocating piston 
engine  15 E2  5 % 
8702.90.99C  Only for the transport of at least 15 persons but no 
more than 45 persons, including the driver, with spark- 
ignition internal combustion reciprocating piston 
engine  15 E2  5 % 
87.03  MOTOR CARS AND OTHER MOTOR VEHICLES PRIN­
CIPALLY DESIGNED FOR THE TRANSPORT OF 
PERSONS (OTHER THAN THOSE OF HEADING 
87.02), INCLUDING STATION WAGONS AND 
RACING CARS.  
8703.10.00  Vehicles specially designed for travelling on snow; golf 
cars and similar vehicles  30 E2  5 %EN 1736 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.21  Of a cylinder capacity not exceeding 1 000 cc:  
8703.21.11  New 20  E2  10 % 
8703.21.19  Other 20 E2  10 % 
8703.21.21  New 20  E2  10 % 
8703.21.29  Other 20 E2  10 % 
8703.21.31  New, of a CIF value not exceeding B/12 000.00  20  E2  15 % 
8703.21.31A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.21.32  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/18 000.00  20 E2  15 % 
8703.21.32A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.21.33  Other, new  20  E2  18 % 
8703.21.33A  Only with four-wheel drive and a two range transfer 
case 25 E2  18 % 
8703.21.34  Used, of a CIF value not exceeding B/12 000.00  20  E2  15 % 
8703.21.34A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.21.35  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/18 000.00  20 E2  15 % 
8703.21.35A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.21.39  Other, used  20  E2  18 % 
8703.21.39A  Only with four-wheel drive and a two range transfer 
case 25 E2  18 % 
8703.21.41  New 20  E2  3 % 
8703.21.49  Other 20 E2  3 % 
8703.21.51  New, of a CIF value not exceeding B/12 000.00  20  E2  15 % 
8703.21.52  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  20 E2  18 % 
8703.21.53  New, other 20  E2  20 % 
8703.21.54  Used, of a CIF value not exceeding B/12 000.00  20  E2  15 % 
8703.21.55  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  20 E2  18 % 
8703.21.59  Other, used  20  E2  20 %EN 15.12.2012 Official Journal of the European Union 1737
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.21.91  New, of a CIF value of no more than B/5 000.00  20  E2  15 % 
8703.21.91A  Only tricycles (trikes)  30  E2  15 % 
8703.21.91B  Only four-wheeled vehicles (quads)  30  E2  15 % 
8703.21.92  New, of a CIF value exceeding B/5 000.00 but not 
exceeding B/12 000.00  20 E2  15 % 
8703.21.92A  Only tricycles (trikes)  30  E2  15 % 
8703.21.92B  Only four-wheeled vehicles (quads)  30  E2  15 % 
8703.21.93  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  20 E2  18 % 
8703.21.93A  Only tricycles (trikes)  30  E2  18 % 
8703.21.93B  Only four-wheeled vehicles (quads)  30  E2  18 % 
8703.21.94  New, of a CIF value exceeding B/14 500.00 but not 
exceeding B/15 000.00  20 E2  20 % 
8703.21.94A  Only tricycles (trikes)  30  E2  20 % 
8703.21.94B  Only four-wheeled vehicles (quads)  30  E2  20 % 
8703.21.95  Other, new  20  E2  20 % 
8703.21.95A  Only tricycles (trikes)  30  E2  20 % 
8703.21.95B  Only four-wheeled vehicles (quads)  30  E2  20 % 
8703.21.96  Used, of a CIF value not exceeding B/12 000.00  20  E2  15 % 
8703.21.96A  Only tricycles (trikes)  30  E2  15 % 
8703.21.96B  Only four-wheeled vehicles (quads)  30  E2  15 % 
8703.21.97  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  20 E2  18 % 
8703.21.97A  Only tricycles (trikes)  30  E2  18 % 
8703.21.97B  Only four-wheeled vehicles (quads)  30  E2  18 % 
8703.21.98  Used, of a CIF value exceeding B/14 500.00 but not 
exceeding B/15 000.00  20 E2  20 % 
8703.21.98A  Only tricycles (trikes)  30  E2  20 % 
8703.21.98B  Only four-wheeled vehicles (quads)  30  E2  20 % 
8703.21.99  Other, used  20  E2  20 % 
8703.21.99A  Only tricycles (trikes)  30  E2  20 % 
8703.21.99B  Only four-wheeled vehicles (quads)  30  E2  20 %EN 1738 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.22  Of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 500 cc:  
8703.22.11  New 15  E2  10 % 
8703.22.11A  Only hearses  20  E2  10 % 
8703.22.19  Other 15 E2  10 % 
8703.22.19A  Only hearses  20  E2  10 % 
8703.22.21  New 25  E2  10 % 
8703.22.21A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case or for the transport of at least 6 
persons but not more than 9 persons, including the 
driver, with or without four-wheel drive, 3 or 4 side 
doors, with a flat floor and a side hatch or tailgate)  20 E2  
8703.22.29  Other 25 E2  10 % 
8703.22.29A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case or for the transport of at least 6 
persons but not more than 9 persons, including the 
driver, with or without four-wheel drive, 3 or 4 side 
doors, with a flat floor and a side hatch or tailgate)  20 E2  10 % 
8703.22.31  New, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.22.31A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case)  20 E2  15 % 
8703.22.32  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/18 000.00  25 E2  15 % 
8703.22.32A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case)  20 E2  15 % 
8703.22.33  Other, new  25  E2  18 % 
8703.22.33A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case)  20 E2  18 % 
8703.22.34  Used, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.22.34A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case)  20 E2  15 % 
8703.22.35  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/18 000.00  25 E2  15 % 
8703.22.35A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case)  20 E2  15 %EN 15.12.2012 Official Journal of the European Union 1739
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.22.39  Other, used  25  E2  18 % 
8703.22.39A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case)  20 E2  18 % 
8703.22.41  New 25  E2  3 % 
8703.22.41A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case)  20 E2  3 % 
8703.22.49  Other 25 E2  3 % 
8703.22.49A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case)  20 E2  3 % 
8703.22.51  New, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.22.51A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case or for the transport of at least 6 
persons but not more than 9 persons, including the 
driver, with or without four-wheel drive, 3 or 4 side 
doors, with a flat floor and a side hatch or tailgate)  20 E2  15 % 
8703.22.52  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  25 E2  18 % 
8703.22.52A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case or for the transport of at least 6 
persons but not more than 9 persons, including the 
driver, with or without four-wheel drive, 3 or 4 side 
doors, with a flat floor and a side hatch or tailgate)  20 E2  18 % 
8703.22.53  New, other 25  E2  20 % 
8703.22.53A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case or for the transport of at least 6 
persons but not more than 9 persons, including the 
driver, with or without four-wheel drive, 3 or 4 side 
doors, with a flat floor and a side hatch or tailgate)  20 E2  20 % 
8703.22.54  Used, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.22.54A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case or for the transport of at least 6 
persons but not more than 9 persons, including the 
driver, with or without four-wheel drive, 3 or 4 side 
doors, with a flat floor and a side hatch or tailgate)  20 E2  15 % 
8703.22.55  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  25 E2  18 %EN 1740 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.22.55A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case or for the transport of at least 6 
persons but not more than 9 persons, including the 
driver, with or without four-wheel drive, 3 or 4 side 
doors, with a flat floor and a side hatch or tailgate)  20 E2  18 % 
8703.22.59  Other, used  25  E2  20 % 
8703.22.59A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case or for the transport of at least 6 
persons but not more than 9 persons, including the 
driver, with or without four-wheel drive, 3 or 4 side 
doors, with a flat floor and a side hatch or tailgate)  20 E2  20 % 
8703.22.91  New, of a CIF value not exceeding B/5 000.00  25  E2  15 % 
8703.22.91A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case)  20 E2  15 % 
8703.22.92  New, of a CIF value exceeding B/5 000.00 but not 
exceeding B/12 000.00  25 E2  15 % 
8703.22.92A  Only of a cylinder capacity exceeding 1 000 cm  3 but 
not more than 1 300 cm  3 (except with four-wheel drive 
and a two range transfer case)  20 E2  15 % 
8703.22.93  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  25 E2  18 % 
8703.22.93A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case)  20 E2  18 % 
8703.22.94  New, of a CIF value exceeding B/14 500.00 but not 
exceeding B/15 000.00  25 E2  20 % 
8703.22.94A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case)  20 E2  20 % 
8703.22.95  Other, new  25  E2  20 % 
8703.22.95A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case)  20 E2  20 % 
8703.22.96  Used, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.22.96A  Only of a cylinder capacity exceeding 1 000 cm  3 but 
not more than 1 300 cm  3 (except with four-wheel drive 
and a two range transfer case)  20 E2  15 % 
8703.22.97  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  25 E2  18 % 
8703.22.97A  Only of a cylinder capacity exceeding 1 000 cm  3 but 
not more than 1 300 cm  3 (except with four-wheel drive 
and a two range transfer case)  20 E2  18 %EN 15.12.2012 Official Journal of the European Union 1741
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.22.98  Used, of a CIF value exceeding B/14 500.00 but not 
exceeding B/15 000.00  25 E2  20 % 
8703.22.98A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case)  20 E2  20 % 
8703.22.99  Other, used  25  E2  20 % 
8703.22.99A  Only of a cylinder capacity exceeding 1 000 cc but not 
exceeding 1 300 cc (except with four-wheel drive and a 
two range transfer case)  20 E2  20 % 
8703.23  Of a cylinder capacity exceeding 1 500 cc but not 
exceeding 3 000 cc:  
8703.23.11  New 15  C  10 % 
8703.23.11A  Only hearses  20  C  10 % 
8703.23.19  Other 15 C  10 % 
8703.23.19A  Only hearses  20  C  10 % 
8703.23.21  New 25  E2  10 % 
8703.23.21A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case or for the transport of at least 6 
persons but not more than 9 persons, including the 
driver, with or without four-wheel drive, 3 or 4 side 
doors, with a flat floor and a side hatch or tailgate)  30 E2  10 % 
8703.23.29  Other 25 E2  10 % 
8703.23.29A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case or for the transport of at least 6 
persons but not more than 9 persons, including the 
driver, with or without four-wheel drive, 3 or 4 side 
doors, with a flat floor and a side hatch or tailgate)  30 E2  10 % 
8703.23.31  New, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.23.31A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.23.32  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/18 000.00  25 E2  15 % 
8703.23.32A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.23.33  New, other 25  E2  18 % 
8703.23.33A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  18 %EN 1742 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.23.34  Used, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.23.34A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.23.35  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/18 000.00  25 E2  15 % 
8703.23.35A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.23.39  Other, used  25  E2  18 % 
8703.23.39A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  18 % 
8703.23.41  New 25  E2  3 % 
8703.23.41A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  3 % 
8703.23.49  Other 25 E2  3 % 
8703.23.49A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  3 % 
8703.23.51  New, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.23.51A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.23.52  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  25 E2  18 % 
8703.23.52A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  18 % 
8703.23.53  Other, new  25  E2  20 % 
8703.23.53A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  20 % 
8703.23.54  Used, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.23.54A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.23.55  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  25 E2  18 %EN 15.12.2012 Official Journal of the European Union 1743
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.23.55A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  18 % 
8703.23.59  Other, used  25  E2  20 % 
8703.23.59A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  20 % 
8703.23.91  New, of a CIF value of no more thanB/5 000.00  25  E2  15 % 
8703.23.91A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.23.92  New, of a CIF value exceeding B/5 000.00 but not 
exceeding B/12 000.00  25 E2  15 % 
8703.23.92A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.23.93  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  25 E2  18 % 
8703.23.93A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  18 % 
8703.23.94  New, of a CIF value exceeding B/14 500.00 but not 
exceeding B/15 000.00  25 E2  20 % 
8703.23.94A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  20 % 
8703.23.95  Other, new  25  E2  20 % 
8703.23.95A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  20 % 
8703.23.96  Used, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.23.96A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.23.97  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  25 E2  18 % 
8703.23.97A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  18 % 
8703.23.98  Used, of a CIF value exceeding B/14 500.00 but not 
exceeding B/15 000.00  25 E2  20 % 
8703.23.98A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  20 %EN 1744 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.23.99  Other, used  25  E2  20 % 
8703.23.99A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 3 000 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  20 % 
8703.24  Of a cylinder capacity exceeding 3 000 cc:  
8703.24.11  New 15  C  10 % 
8703.24.11A  Only hearses  20  C  10 % 
8703.24.19  Other 15 C  10 % 
8703.24.19A  Only hearses  20  C  10 % 
8703.24.21  New 30  E2  10 % 
8703.24.21A  Only with four-wheel drive and a two range transfer 
case 25 E2  10 % 
8703.24.29  Other 30 E2  10 % 
8703.24.29A  Only with four-wheel drive and a two range transfer 
case 25 E2  10 % 
8703.24.31  New, of a CIF value not exceeding B/12 000.00  30  E2  15 % 
8703.24.31A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.24.32  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/18 000.00  30 E2  15 % 
8703.24.32A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.24.33  Other, new  30  E2  18 % 
8703.24.33A  Only with four-wheel drive and a two range transfer 
case 25 E2  18 % 
8703.24.34  Used, of a CIF value not exceeding B/12 000.00  30  E2  15 % 
8703.24.34A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.24.35  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/18 000.00  30 E2  15 % 
8703.24.35A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.24.39  Other, used  30  E2  18 % 
8703.24.39A  Only with four-wheel drive and a two range transfer 
case 25 E2  18 % 
8703.24.41  New 30  E2  3 %EN 15.12.2012 Official Journal of the European Union 1745
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.24.41A  Only with four-wheel drive and a two range transfer 
case 25 E2  3 % 
8703.24.49  Other 30 E2  3 % 
8703.24.49A  Only with four-wheel drive and a two range transfer 
case 25 E2  3 % 
8703.24.51  New, of a CIF value not exceeding B/12 000.00  30  E2  15 % 
8703.24.51A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.24.52  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  30 E2  18 % 
8703.24.52A  Only with four-wheel drive and a two range transfer 
case 25 E2  18 % 
8703.24.53  Other, new  30  E2  20 % 
8703.24.53A  Only with four-wheel drive and a two range transfer 
case 25 E2  20 % 
8703.24.54  Used, of a CIF value not exceeding B/12 000.00  30  E2  15 % 
8703.24.54A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.24.55  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  30 E2  18 % 
8703.24.55A  Only with four-wheel drive and a two range transfer 
case 25 E2  18 % 
8703.24.59  Other, used  30  E2  20 % 
8703.24.59A  Only with four-wheel drive and a two range transfer 
case 25 E2  20 % 
8703.24.91  New, of a CIF value not exceeding B/12 000.00  30  E2  15 % 
8703.24.91A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.24.92  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  30 E2  18 % 
8703.24.92A  Only with four-wheel drive and a two range transfer 
case 25 E2  18 % 
8703.24.93  New, of a CIF value exceeding B/14 500.00 but not 
exceeding B/15 000.00  30 E2  20 % 
8703.24.93A  Only with four-wheel drive and a two range transfer 
case 25 E2  20 % 
8703.24.94  Other, new  30  E2  20 %EN 1746 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.24.94A  Only with four-wheel drive and a two range transfer 
case 25 E2  20 % 
8703.24.95  Used, of a CIF value not exceeding B/12 000.00  30  E2  15 % 
8703.24.95A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.24.96  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  30 E2  18 % 
8703.24.96A  Only with four-wheel drive and a two range transfer 
case 25 E2  18 % 
8703.24.97  Used, of a CIF value exceeding B/14 500.00 but not 
exceeding B/15 000.00  30 E2  20 % 
8703.24.97A  Only with four-wheel drive and a two range transfer 
case 25 E2  20 % 
8703.24.99  Other, used  30  E2  20 % 
8703.24.99A  Only with four-wheel drive and a two range transfer 
case 25 E2  20 % 
8703.31  Of a cylinder capacity not exceeding 1 500 cc:  
8703.31.11  New 15  E2  10 % 
8703.31.11A  Only hearses  20  E2  10 % 
8703.31.19  Other 15 E2  10 % 
8703.31.19A  Only hearses  20  E2  10 % 
8703.31.21  New 25  E2  10 % 
8703.31.21A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  10 % 
8703.31.29  Other 25 E2  10 % 
8703.31.29A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  10 % 
8703.31.31  New, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.31.31A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  15 % 
8703.31.32  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/18 000.00  25 E2  15 % 
8703.31.32A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  15 % 
8703.31.33  Other, new  25  E2  18 %EN 15.12.2012 Official Journal of the European Union 1747
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.31.33A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  18 % 
8703.31.34  Used, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.31.34A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  15 % 
8703.31.35  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/18 000.00  25 E2  15 % 
8703.31.35A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  15 % 
8703.31.39  Other, used  25  E2  18 % 
8703.31.39A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  18 % 
8703.31.41  New 25  E2  3 % 
8703.31.41A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  3 % 
8703.31.49  Other 25 E2  3 % 
8703.31.49A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  3 % 
8703.31.51  New, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.31.51A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  15 % 
8703.31.52  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  25 E2  18 % 
8703.31.52A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  18 % 
8703.31.53  Other, new  25  E2  20 % 
8703.31.53A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  20 % 
8703.31.54  Used, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.31.54A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  15 % 
8703.31.55  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  25 E2  18 % 
8703.31.55A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  18 %EN 1748 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.31.59  Other, used  25  E2  20 % 
8703.31.59A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  20 % 
8703.31.91  New, of a CIF value not exceeding  25 E2  15 % 
8703.31.91A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  15 % 
8703.31.92  New, of a CIF value exceeding B/5 000.00 but not 
exceeding B/12 000.00  25 E2  15 % 
8703.31.92A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  15 % 
8703.31.93  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  25 E2  18 % 
8703.31.93A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  18 % 
8703.31.94  New, of a CIF value exceeding B/14 500.00 but not 
exceeding B/15 000.00  25 E2  20 % 
8703.31.94A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  20 % 
8703.31.95  Other, new  25  E2  20 % 
8703.31.95A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  20 % 
8703.31.96  Used, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.31.96A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  15 % 
8703.31.97  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  25 E2  18 % 
8703.31.97A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  18 % 
8703.31.98  Used, of a CIF value exceeding B/14 500.00 but not 
exceeding B/15 000.00  25 E2  20 % 
8703.31.98A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  20 % 
8703.31.99  Other, used  25  E2  20 % 
8703.31.99A  Only of a cylinder capacity not exceeding 1 300 cc 
(except with four-wheel drive and a two range 
transfer case)  20 E2  20 %EN 15.12.2012 Official Journal of the European Union 1749
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.32  Of a cylinder capacity exceeding 1 500 cc but not 
exceeding 2 500 cc:  
8703.32.11  New 15  E2  10 % 
8703.32.11A  Only hearses  20  E2  10 % 
8703.32.19  Other 15 E2  10 % 
8703.32.19A  Only hearses  20  E2  10 % 
8703.32.21  New 25  E2  10 % 
8703.32.21A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case or for the transport of at least 6 
persons but not more than 9 persons, including the 
driver, with or without four-wheel drive, 3 or 4 side 
doors, with a flat floor and a side hatch or tailgate)  30 E2  10 % 
8703.32.29  Other 25 E2  10 % 
8703.32.29A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case or for the transport of at least 6 
persons but not more than 9 persons, including the 
driver, with or without four-wheel drive, 3 or 4 side 
doors, with a flat floor and a side hatch or tailgate)  30 E2  10 % 
8703.32.31  New, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.32.31A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.32.32  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/18 000.00  25 E2  15 % 
8703.32.32A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.32.33  Other, new  25  E2  18 % 
8703.32.33A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  18 % 
8703.32.34  Used, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.32.34A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.32.35  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/18 000.00  25 E2  15 % 
8703.32.35A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 %EN 1750 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.32.39  Other, used  25  E2  18 % 
8703.32.39A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  18 % 
8703.32.41  New 25  E2  3 % 
8703.32.41A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  3 % 
8703.32.49  Other 25 E2  3 % 
8703.32.49A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  3 % 
8703.32.51  New, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.32.51A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.32.52  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  25 E2  18 % 
8703.32.52A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  18 % 
8703.32.53  Other, new  25  E2  20 % 
8703.32.53A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  20 % 
8703.32.54  Used, with a CIF value of no more than B/12 000.00  25  E2  15 % 
8703.32.54A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.32.55  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  25 E2  18 % 
8703.32.55A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  18 % 
8703.32.59  Other, used  25  E2  20 % 
8703.32.59A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  20 % 
8703.32.91  New, of a CIF value not exceeding B/5 000.00  25  E2  15 % 
8703.32.91A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.32.92  New, of a CIF value exceeding B/5 000.00 but not 
exceeding B/12 000.00  25 E2  15 %EN 15.12.2012 Official Journal of the European Union 1751
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.32.92A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.32.93  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  25 E2  18 % 
8703.32.93A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  18 % 
8703.32.94  New, of a CIF value exceeding B/14 500.00 but not 
exceeding B/15 000.00  25 E2  20 % 
8703.32.94A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  20 % 
8703.32.95  Other, new  25  E2  20 % 
8703.32.95A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  20 % 
8703.32.96  Used, of a CIF value not exceeding B/12 000.00  25  E2  15 % 
8703.32.96A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  15 % 
8703.32.97  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  25 E2  18 % 
8703.32.97A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  18 % 
8703.32.98  Used, of a CIF value exceeding B/14 500.00 but not 
exceeding B/15 000.00  25 E2  20 % 
8703.32.98A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case)  30 E2  20 % 
8703.32.99  Other, used  25  E2  20 % 
8703.32.99A  Only of a cylinder capacity exceeding 2 000 cc but not 
exceeding 2 500 cc (except with four-wheel drive and a 
two range transfer case or for the transport of at least 6 
persons but not more than 9 persons, including the 
driver, with or without four-wheel drive, 3 or 4 side 
doors, with a flat floor and a side hatch or tailgate)  30 E2  20 % 
8703.33  Of a cylinder capacity exceeding 2 500 cc:  
8703.33.11  New 15  C  10 % 
8703.33.11A  Only hearses  20  C  10 %EN 1752 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.33.19  Other 15 C  10 % 
8703.33.19A  Only hearses  20  C  10 % 
8703.33.21  New 30  E2  10 % 
8703.33.21A  Only with four-wheel drive and a two range transfer 
case 25 E2  10 % 
8703.33.29  Other 30 E2  10 % 
8703.33.29A  Only with four-wheel drive and a two range transfer 
case 25 E2  10 % 
8703.33.31  New, of a CIF value not exceeding B/12 000.00  30  E2  15 % 
8703.33.31A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.33.32  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/18 000.00  30 E2  15 % 
8703.33.32A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.33.33  Other, new  30  E2  18 % 
8703.33.33A  Only with four-wheel drive and a two range transfer 
case 25 E2  18 % 
8703.33.34  Used, of a CIF value not exceeding B/12 000.00  30  E2  15 % 
8703.33.34A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.33.35  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/18 000.00  30 E2  15 % 
8703.33.35A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.33.39  Other, used  30  E2  18 % 
8703.33.39A  Only with four-wheel drive and a two range transfer 
case 25 E2  18 % 
8703.33.41  New 30  E2  3 % 
8703.33.41A  Only with four-wheel drive and a two range transfer 
case 25 E2  3 % 
8703.33.49  Other 30 E2  3 % 
8703.33.49A  Only with four-wheel drive and a two range transfer 
case 25 E2  3 % 
8703.33.51  New, of a CIF value not exceeding B/12 000.00  30  E2  15 % 
8703.33.51A  Only with four-wheel drive and a two range transfer 
case  25 E2  15 %EN 15.12.2012 Official Journal of the European Union 1753
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.33.52  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  30 E2  18 % 
8703.33.52A  Only with four-wheel drive and a two range transfer 
case 25 E2  18 % 
8703.33.53  Other, new  30  E2  20 % 
8703.33.53A  Only with four-wheel drive and a two range transfer 
case 25 E2  20 % 
8703.33.54  Used, of a CIF value not exceeding B/12 000.00  30  E2  15 % 
8703.33.54A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.33.55  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  30 E2  18 % 
8703.33.55A  Only with four-wheel drive and a two range transfer 
case 25 E2  18 % 
8703.33.59  Other, used  30  E2  20 % 
8703.33.59A  Only with four-wheel drive and a two range transfer 
case 25 E2  20 % 
8703.33.91  New, of a CIF value not exceeding B/5 000.00  30 E2  15 % 
8703.33.91A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.33.92  New, of a CIF value exceeding B/5 000.00 but not 
exceeding B/12 000.00  30 E2  15 % 
8703.33.92A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.33.93  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  30 E2  18 % 
8703.33.93A  Only with four-wheel drive and a two range transfer 
case 25 E2  18 % 
8703.33.94  New, of a CIF value exceeding B/14 500.00 but not 
exceeding B/15 000.00  30 E2  20 % 
8703.33.94A  Only with four-wheel drive and a two range transfer 
case 25 E2  20 % 
8703.33.95  Other, new  30  E2  20 % 
8703.33.95A  Only with four-wheel drive and a two range transfer 
case 25 E2  20 % 
8703.33.96  Used, of a CIF value not exceeding B/12 000.00  30  E2  15 %EN 1754 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.33.96A  Only with four-wheel drive and a two range transfer 
case 25 E2  15 % 
8703.33.97  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  30 E2  18 % 
8703.33.97A  Only with four-wheel drive and a two range transfer 
case 25 E2  18 % 
8703.33.98  Used, of a CIF value exceeding B/14 500.00 but not 
exceeding B/15 000.00  30 E2  20 % 
8703.33.98A  Only with four-wheel drive and a two range transfer 
case 25 E2  20 % 
8703.33.99  Other, used  30  E2  20 % 
8703.33.99A  Only with four-wheel drive and a two range transfer 
case 25 E2  20 % 
8703.90  Other: 
8703.90.11  New 30  E2  10 % 
8703.90.19  Other 30 E2  10 % 
8703.90.21  New 30  E2  10 % 
8703.90.29  Other 30 E2  10 % 
8703.90.31  New, of a CIF value not exceeding B/12 000.00  30  E2  15 % 
8703.90.32  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/18 000.00  30 E2  15 % 
8703.90.33  Other, new  30  E2  18 % 
8703.90.34  Used, of a CIF value not exceeding B/12 000.00  30  E2  15 % 
8703.90.35  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/18 000.00  30 E2  15 % 
8703.90.39  Other, used  30  E2  18 % 
8703.90.41  New 30  E2  3 % 
8703.90.49  Other 30 E2  3 % 
8703.90.51  New, of a CIF value not exceeding B/12 000.00  30  E2  15 % 
8703.90.52  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  30 E2  18 % 
8703.90.53  Other, new  30  E2  20 % 
8703.90.54  Used, of a CIF value not exceeding B/12 000.00  30  E2  15 % 
8703.90.55  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  30 E2  18 %EN 15.12.2012 Official Journal of the European Union 1755
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8703.90.59  Other, used  30  E2  20 % 
8703.90.91  New, of a CIF value not exceeding B/5 000.00  30  E2  15 % 
8703.90.92  New, of a CIF value exceeding B/5 000.00 but not 
exceeding B/12 000.00  30 E2  15 % 
8703.90.93  New, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  30 E2  18 % 
8703.90.94  New, of a CIF value exceeding B/14 500.00 but not 
exceeding B/15 000.00  30 E2  20 % 
8703.90.95  Other, new  30  E2  20 % 
8703.90.96  Used, of a CIF value not exceeding B/12 000.00  30  E2  15 % 
8703.90.97  Used, of a CIF value exceeding B/12 000.00 but not 
exceeding B/14 500.00  30 E2  18 % 
8703.90.98  Used, of a CIF value exceeding B/14 500.00 but not 
exceeding B/15 000.00  30 E2  20 % 
8703.90.99  Other, used  30  E2  20 % 
87.04  MOTOR VEHICLES FOR THE TRANSPORT OF 
GOODS.  
8704.10  Dumpers designed for off-highway use:  
8704.10.10  New 15  C  10 % 
8704.10.20  Used  15  C  10 % 
8704.21  Of a gross vehicle weight not exceeding 5 tonnes:  
8704.21.10  New 5  E2  8 % 
8704.21.10A  Only vehicles with an uncovered goods compartment, 
separate from the driver's cab  10 E2  8 % 
8704.21.10B  Only vehicles with a covered goods compartment, 
separate from the driver's cab, of a gross vehicle 
weight not exceeding 2,5 tonnes  10 E2  8 % 
8704.21.10C  Only vehicles with a covered goods compartment, 
separate from the driver's cab (other than those of a 
gross vehicle weight not exceeding 2,5 tonnes)  15 E2  8 % 
8704.21.10D  Only tank vehicles, refrigerated vehicles and refuse 
collection vehicles  15 E2  8 % 
8704.21.20  Used  5  E2  8 % 
8704.21.20A  Only vehicles with an uncovered goods compartment, 
separate from the driver's cab  10 E2  8 % 
8704.21.20B  Only vehicles with a covered goods compartment, 
separate from the driver's cab, of a gross vehicle 
weight not exceeding 2,5 tonnes  10 E2  8 %EN 1756 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8704.21.20C  Only vehicles with a covered goods compartment, 
separate from the driver's cab (other than those of a 
gross vehicle weight not exceeding 2,5 tonnes)  15 E2  8 % 
8704.21.20D  Only tank vehicles, refrigerated vehicles and refuse 
collection vehicles  15 E2  8 % 
8704.22  Of a gross vehicle weight exceeding 5 tonnes but not 
exceeding 20 tonnes:  
8704.22.10  New 15  E  5 % 
8704.22.20  Used  15  E  5 % 
8704.23  Of a gross vehicle weight exceeding 20 tonnes:  
8704.23.10  New 15  E  10 % 
8704.23.20  Used  15  E  10 % 
8704.31  Of a gross vehicle weight not exceeding 5 tonnes:  
8704.31.10  New 10  E2  10 % 
8704.31.10A  Only vehicles with a covered goods compartment, 
separate from the driver's cab (other than those of a 
gross vehicle weight not exceeding 2,5 tonnes)  15 E2  10 % 
8704.31.10B  Only tank vehicles, refrigerated vehicles and refuse 
collection vehicles  15 E2  10 % 
8704.31.20  Used  10  E2  10 % 
8704.31.20A  Only vehicles with a covered goods compartment, 
separate from the driver's cab (other than those of a 
gross vehicle weight not exceeding 2,5 tonnes)  15 E2  10 % 
8704.31.20B  Only tank vehicles, refrigerated vehicles and refuse 
collection vehicles  15 E2  10 % 
8704.32  Of a gross vehicle weight exceeding 5 tonnes:  
8704.32.10  New 15  E2  10 % 
8704.32.20  Used  15  E2  10 % 
8704.90  Other: 
8704.90.10  New 15  E2  10 % 
8704.90.20  Used  15  E2  10 % 
87.05  SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN 
THOSE PRINCIPALLY DESIGNED FOR THE 
TRANSPORT OF PERSONS OR GOODS (FOR 
EXAMPLE, BREAKDOWN LORRIES, CRANE LORRIES, 
FIRE FIGHTING VEHICLES, CONCRETE-MIXER 
LORRIES, ROAD SWEEPER LORRIES, SPRAYING 
LORRIES, MOBILE WORKSHOPS, MOBILE RADIO­
LOGICAL UNITS).EN 15.12.2012 Official Journal of the European Union 1757
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8705.10  Crane lorries:  
8705.10.10  New 20  E2  5 % 
8705.10.20  Used  20  E2  5 % 
8705.20  Mobile drilling derricks:  
8705.20.10  New 20  E2  10 % 
8705.20.20  Used  20  E2  10 % 
8705.30  Fire fighting vehicles:  
8705.30.10  New 20  E2  10 % 
8705.30.20  Used  20  E2  10 % 
8705.40  Concrete-mixer lorries:  
8705.40.10  New 20  C  3 % 
8705.40.20  Used  20  C  3 % 
8705.90  Other: 
8705.90.10  New 20  C  10 % 
8705.90.20  Used  20  C  10 % 
87.06  CHASSIS FITTED WITH ENGINES, FOR THE MOTOR 
VEHICLES OF HEADINGS 87.01 TO 87.05.  
8706.00.10  For the vehicles of heading 87.03  15  E  15 % 
8706.00.90  Other 15 E  15 % 
8706.00.90A  Only of buses  10 E  15 % 
87.07  Bodies (including cabs), for the motor vehicles of 
headings 87.01 to 87.05:  
8707.10.00  For the vehicles of heading 87.03  20  E  15 % 
8707.90  Other: 
8707.90.11  For buses  20  E  15 % 
8707.90.11A  Only for the vehicles of headings 87.01, 87.02 and 
87.04, other than those of subdivisions 8704.21.51 
and 8704.31.51  15 E  15 % 
8707.90.19  Other 20 E  15 % 
8707.90.19A  Only for the vehicles of headings 87.01, 87.02 and 
87.04, other than those of subdivisions 8704.21.51 
and 8704.31.51  15 E  15 %EN 1758 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8707.90.21  For road tractors for semi-trailers  20  E  10 % 
8707.90.21A  Only for the vehicles of headings 87.01, 87.02 and 
87.04, other than those of subdivisions 8704.21.51 
and 8704.31.51  15 E  10 % 
8707.90.22  For other agricultural, horticultural or forestry tractors  —  A  FREE  
8707.90.29  Other 20 E  10 % 
8707.90.29A  Only for the vehicles of headings 87.01, 87.02 and 
87.04, other than those of subdivisions 8704.21.51 
and 8704.31.51  15 E  10 % 
87.08  PARTS AND ACCESSORIES OF THE MOTOR 
VEHICLES OF HEADINGS 87.01 TO 87.05.  
8708.10.00  Bumpers and parts thereof  10  C  5 % 
8708.21.00  Safety seat belts  10  E  5 % 
8708.29  Other: 
8708.29.10  For pedestrian controlled tractors and other agricultural, 
horticultural or forestry tractors  10 C  FREE  
8708.29.90  Other 10 C  5 % 
8708.30  Brakes and servo-brakes and parts thereof:  
8708.30.10  Mounted brake linings for pedestrian controlled tractors 
and other agricultural, horticultural or forestry tractors  10 C  FREE  
8708.30.90  Other 10 C  5 % 
8708.30.90A  Only hydrodynamic brake system with transmission 
delay, and parts thereof  0 A  5 % 
8708.40  Gear-boxes and parts thereof:  
8708.40.10  For pedestrian controlled tractors and other agricultural, 
horticultural or forestry tractors  — A  FREE  
8708.40.90  Other 10 E  5 % 
8708.40.90A  Only gear-boxes  10  C  5 % 
8708.50  Drive-axles with differential, whether or not provided 
with other transmission components, and non-driving 
axles; parts thereof:  
8708.50.10  For pedestrian controlled tractors and other agricultural, 
horticultural or forestry tractors  10 E  FREE  
8708.50.90  Other 10 E  5 % 
8708.70  Road wheels and parts and accessories thereof:  
8708.70.10  For pedestrian controlled tractors and other agricultural, 
horticultural or forestry tractors  10 C  FREEEN 15.12.2012 Official Journal of the European Union 1759
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8708.70.90  Other 10 C  5 % 
8708.80  Suspension systems and parts thereof (including shock- 
absorbers):  
8708.80.10  For pedestrian controlled tractors and other agricultural, 
horticultural or forestry tractors  — A  FREE  
8708.80.90  Other 10 E  5 % 
8708.80.90A  Only suspension shock-absorbers  10  C  5 % 
8708.91  Radiators and parts thereof:  
8708.91.10  Tanks of bronze and plastic for radiators  10  E  3 % 
8708.91.20  Collars with overflow pipe for radiator tank  10  E  FREE  
8708.91.90  Other 10 E  15 % 
8708.91.90A  Only radiators  10  C  15 % 
8708.92.00  Silencers (mufflers) and exhaust pipes; parts thereof:  10  E  5 % 
8708.93  Clutches and parts thereof:  
8708.93.10  For pedestrian controlled tractors and other agricultural, 
horticultural or forestry tractors  10 C  FREE  
8708.93.20  For track-laying tractors  10  C  5 % 
8708.93.31  Complete, new  10  C  5 % 
8708.93.32  Complete, used or reconditioned  10  C  15 % 
8708.93.33  Discs, new, used or reconditioned  10  C  15 % 
8708.93.34  Pressure plates, new, used or reconditioned  10  C  15 % 
8708.93.39  Other parts  10  C  5 % 
8708.93.90  Other 10 C  5 % 
8708.94  Steering wheels, steering columns and steering boxes; 
parts thereof:  
8708.94.10  For pedestrian controlled tractors and other agricultural, 
horticultural or forestry tractors  — A  FREE  
8708.94.90  Other. 10  E  5 % 
8708.94.90A  Only steering wheels, steering columns and steering 
boxes  10 C  5 % 
8708.95.00  Safety airbags with inflator system; parts thereof  10 E  5 %EN 1760 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8708.99  Other: 
8708.99.10  For pedestrian controlled tractors and other agricultural, 
horticultural or forestry tractors  10 C  FREE  
8708.99.90  Other 10 C  5 % 
87.09  WORKS TRUCKS, SELF-PROPELLED, NOT FITTED 
WITH LIFTING OR HANDLING EQUIPMENT, OF 
THE TYPE USED IN FACTORIES, WAREHOUSES, 
DOCK AREAS OR AIRPORTS FOR SHORT 
DISTANCE TRANSPORT OF GOODS; TRACTORS OF 
THE TYPE USED ON RAILWAY STATION PLAT ­
FORMS; PARTS THEREOF.  
8709.11.00  Electric  10  E  3 % 
8709.19.00  Other 5  E  3 % 
8709.90  Parts:  
8709.90.11  With pneumatic tyres  15  E  15 % 
8709.90.19  Other 15 E  15 % 
8709.90.90  Other 15 E  10 % 
8710.00.00  TANKS AND OTHER VEHICLES.  10  E  15 % 
87.11  MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES 
FITTED WITH AN AUXILIARY MOTOR, WITH OR 
WITHOUT SIDE-CARS; SIDE-CARS.  
8711.10  With reciprocating internal combustion piston engine 
of a cylinder capacity not exceeding 50 cc:  
8711.10.10  New 10  E2  15 % 
8711.10.10A  Only tricycles (trikes)  30  E2  15 % 
8711.10.20  Used  10  E2  15 % 
8711.10.20A  Only tricycles (trikes)  30  E2  15 % 
8711.20  With reciprocating internal combustion piston engine 
of a cylinder capacity exceeding 50 cc but not 
exceeding 250 cc:  
8711.20.11  New 10  E2  15 % 
8711.20.11A  Only tricycles (trikes)  30  E2  15 % 
8711.20.19  Other 10 E2  15 % 
8711.20.19A  Only tricycles (trikes)  30  E2  15 % 
8711.20.21  New 10  E2  15 % 
8711.20.21A  Only tricycles (trikes)  30  E2  15 %EN 15.12.2012 Official Journal of the European Union 1761
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8711.20.29  Other 10 E2  15 % 
8711.20.29A  Only tricycles (trikes)  30  E2  15 % 
8711.30  With reciprocating internal combustion piston engine 
of a cylinder capacity exceeding 250 cc but not 
exceeding 500 cc:  
8711.30.10  New 10  E2  15 % 
8711.30.10A  Only tricycles (trikes)  30  E2  15 % 
8711.30.20  Used  10  E2  15 % 
8711.30.20A  Only tricycles (trikes)  30  E2  15 % 
8711.40  With reciprocating internal combustion piston engine 
of a cylinder capacity exceeding 500 cc but not 
exceeding 800 cc:  
8711.40.10  New 10  E2  15 % 
8711.40.10A  Only tricycles (trikes)  30  E2  15 % 
8711.40.20  Used  10  E2  15 % 
8711.40.20A  Only tricycles (trikes)  30  E2  15 % 
8711.50  With reciprocating internal combustion piston engine 
of a cylinder capacity exceeding 800 cc:  
8711.50.10  New 10  E2  15 % 
8711.50.10A  Only tricycles (trikes)  30  E2  15 % 
8711.50.20  Used  10  E2  15 % 
8711.50.20A  Only tricycles (trikes)  30  E2  15 % 
8711.90  Other: 
8711.90.10  New 10  E2  15 % 
8711.90.20  Used  10  E2  15 % 
87.12  BICYCLES AND OTHER CYCLES (INCLUDING 
DELIVERY TRICYCLES), NOT MOTORISED.  
8712.00.10  Bicycles of all kinds, totally disassembled  15  E2  5 % 
8712.00.20  BMX bicycles  15  E2  10 % 
8712.00.30  Mountain bicycles and racing bicycles  15  E2  10 % 
8712.00.90  Other 15 E2  15 % 
87.13  CARRIAGES FOR DISABLED PERSONS, WHETHER OR 
NOT MOTORISED OR OTHERWISE MECHANICALLY 
PROPELLED.EN 1762 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8713.10.00  Not mechanically propelled  5  E  FREE  
8713.90.00  Other 5  E  FREE  
87.14  PARTS AND ACCESSORIES OF VEHICLES OF 
HEADINGS 87.11 TO 87.13.  
8714.11.00  Saddles  10  E  10 % 
8714.19  Other: 
8714.19.10  Wheels fitted with solid tyres  10  C  15 % 
8714.19.20  Wheels fitted with pneumatic tyres  10  C  15 % 
8714.19.30  Handlebar grips and pads for pedals  10  C  15 % 
8714.19.90  Other 10 C  10 % 
8714.20  Of carriages and other vehicles for disabled persons:  
8714.20.10  Wheels fitted with solid tyres  5  E  FREE  
8714.20.20  Wheels fitted with pneumatic tyres  5  E  FREE  
8714.20.90  Other 5  E  FREE  
8714.91.00  Frames and forks, and parts thereof  10  E  10 % 
8714.91.00A  Only parts  5  E  10 % 
8714.92  Wheel rims and spokes:  
8714.92.10  Wheels fitted with solid tyres  10  E  15 % 
8714.92.20  Wheels fitted with pneumatic tyres  10  E  15 % 
8714.92.90  Other 5  E  10 % 
8714.93.00  Hubs, other than coaster braking hubs and hub brakes, 
and free-wheel sprocket-wheels  5 E  10 % 
8714.94.00  Brakes, including coaster braking hubs and hub brakes, 
and parts thereof  5 E  10 % 
8714.95.00  Saddles  5  E  10 % 
8714.96.00  Pedals and crank-gear, and parts thereof  5  E  10 % 
8714.99.00  Other 5  E  10 % 
8714.99.00A  Only shafts (cranks, steering devices, handlebars), 
mudguards (fenders), chain guards and luggage racks 
(not plastic)  10 E  10 %EN 15.12.2012 Official Journal of the European Union 1763
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
87.15  BABY CARRIAGES AND PARTS THEREOF.  
8715.00.10  Baby carriages  15  E  10 % 
8715.00.91  Metal wheels fitted with solid tyres  15  E  15 % 
8715.00.99  Other 15 E  10 % 
87.16  TRAILERS AND SEMI-TRAILERS FOR ANY VEHICLE; 
OTHER VEHICLES, NOT MECHANICALLY 
PROPELLED; PARTS THEREOF. 
8716.10  Trailers and semi-trailers of the caravan type, for 
housing or camping:  
8716.10.10  New 15  E  15 % 
8716.10.20  Used  15  E  15 % 
8716.20  Self-loading or self-unloading trailers and semi-trailers 
for agricultural purposes:  
8716.20.10  New 10  E  10 % 
8716.20.20  Used  10  E  10 % 
8716.31  Tanker trailers and tanker semi-trailers:  
8716.31.11  New 10  E  3 % 
8716.31.19  Other 10 E  3 % 
8716.31.91  New 10  E  10 % 
8716.31.99  Other 10 E  10 % 
8716.39  Other: 
8716.39.11  New 10  E2  10 % 
8716.39.19  Other 10 E2  10 % 
8716.39.21  New 10  E2  10 % 
8716.39.29  Other 10 E2  10 % 
8716.39.91  New 10  E2  10 % 
8716.39.99  Other 10 E2  10 % 
8716.40  Other trailers and semi-trailers:  
8716.40.10  New 10  E2  15 % 
8716.40.20  Used  10  E2  15 % 
8716.80  Other vehicles:EN 1764 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8716.80.10  Metal trolleys of the kind used in supermarkets, trolleys 
for buckets and mops  10 E2  15 % 
8716.80.20  Trolleys for the transport of coffins  10  E2  15 % 
8716.80.90  Other 10 E2  15 % 
8716.90  Parts:  
8716.90.10  Wheels fitted with solid tyres  15  C  15 % 
8716.90.20  Wheels fitted with pneumatic tyres  15  C  15 % 
8716.90.90  Other 15 C  10 % 
8801.00.00  BALLOONS AND DIRIGIBLES; GLIDERS, HANG 
GLIDERS AND OTHER NON-POWERED AIRCRAFT.  15 C  15 % 
88.02  OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, 
AEROPLANES); SPACECRAFT (INCLUDING SATEL ­
LITES) AND SUBORBITAL AND SPACECRAFT 
LAUNCH VEHICLES.  
8802.11.00  Of an unladen weight not exceeding 2 000 kg  15  C  15 % 
8802.12.00  Of an unladen weight exceeding 2 000 kg  15  C  15 % 
8802.20  Aeroplanes and other aircraft, of an unladen weight not 
exceeding 2 000 kg  
8802.20.10  For commercial use  15 C  15 % 
8802.20.90  Other 15 C  15 % 
8802.30  Aeroplanes and other aircraft, of an unladen weight 
exceeding 2 000 kg but not exceeding 15 000 kg  
8802.30.10  For commercial use  15  C  15 % 
8802.30.90  Other 15 C  15 % 
8802.40  Aeroplanes and other aircraft, of an unladen weight 
exceeding 15 000 kg  
8802.40.10  For commercial use  0  A  10 % 
8802.40.90  Other 0  A  10 % 
8802.60  Spacecraft (including satellites) and suborbital and 
spacecraft launch vehicles:  
8802.60.10  For commercial use  0  A  15 % 
8802.60.90  Other 0  A  15 % 
88.03  PARTS OF GOODS OF HEADING 88.01 OR 88.02.  
8803.10.00  Propellers and rotors and parts thereof  0  A  15 %EN 15.12.2012 Official Journal of the European Union 1765
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8803.20.00  Under-carriages and parts thereof  0  A  15 % 
8803.30.00  Other parts of aeroplanes or helicopters  0  A  10 % 
8803.90.00  Other 0  A  15 % 
8804.00.00  PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES 
AND PARAGLIDERS) AND ROTOCHUTES; PARTS 
THEREOF AND ACCESSORIES THERETO.  5 A  15 % 
88.05  AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR 
SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS 
THEREOF.  
8805.10.00  Aircraft launching gear and parts thereof; deck-arrestor 
or similar gear and parts thereof  0 A  15 % 
8805.21.00  Air combat simulators and parts thereof  0  A  15 % 
8805.29.00  Other 0  A  15 % 
89.01  CRUISE SHIPS, EXCURSION BOATS, FERRY BOATS, 
CARGO SHIPS, BARGES AND SIMILAR VESSELS 
FOR THE TRANSPORT OF PERSONS OR GOODS.  
8901.10.00  Cruise ships, excursion boats and similar vessels prin ­
cipally designed for the transport of persons; ferry boats 
of all kinds  — A  15 % 
8901.20.00  Tankers  0  A  15 % 
8901.30.00  Refrigerated vessels, other than those of subheading 
8901.20  0 A  15 % 
8901.90.00  Other vessels for the transport of goods and other 
vessels for the transport of both persons and goods:  — A  10 % 
89.02  FISHING VESSELS; FACTORY SHIPS AND OTHER 
VESSELS FOR PROCESSING OR PRESERVING 
FISHERY PRODUCTS.  
8902.00.10  Not exceeding 250 tonnes gross register  0  A  10 % 
8902.00.90  Other —  A  15 % 
89.03  YACHTS AND OTHER VESSELS FOR PLEASURE OR 
SPORT; ROWING BOATS AND CANOES.  
8903.10.00  Inflatable vessels  15  E  15 % 
8903.91  Sailboats, with or without auxiliary motor:  
8903.91.10  With wooden hull, not exceeding 250 tonnes gross 
register  15 E  15 % 
8903.91.20  With fibreglass hull, of a length not less than 18 feet  15  E  10 % 
8903.91.90  Other 15 E  15 % 
8903.92  Motorboats, other than outboard motorboats:EN 1766 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8903.92.10  With wooden hull, of a GRT not exceeding 250 tonnes  15  E  5 % 
8903.92.20  With glass fibre hull, of a length of 18 feet or more  15  E  5 % 
8903.92.90  Other 15 E  15 % 
8903.99  Other: 
8903.99.10  With wooden hull, of a GRT not exceeding 250 tonnes  15  E  5 % 
8903.99.20  With glass fibre hull, of a length of 18 feet or more  15  E  5 % 
8903.99.90  Other 15 E  15 % 
8904.00.00  TUGS AND PUSHER CRAFT.  0  A  15 % 
89.05  LIGHT-VESSELS, FIRE-FLOATS, DREDGERS, 
FLOATING CRANES AND OTHER VESSELS THE 
NAVIGABILITY OF WHICH IS SUBSIDIARY TO 
THEIR MAIN FUNCTION; FLOATING DOCKS; 
FLOATING OR SUBMERSIBLE DRILLING OR 
PRODUCTION PLATFORMS.  
8905.10.00  Dredgers  0  A  15 % 
8905.20.00  Floating or submersible drilling or production platforms  0  A  15 % 
8905.90.00  Other 0  A  15 % 
89.06  OTHER VESSELS, INCLUDING WARSHIPS AND 
LIFEBOATS OTHER THAN ROWING BOATS.  
8906.10.00  Warships 0  A  15 % 
8906.90.00  Other 0  A  15 % 
89.07  OTHER FLOATING STRUCTURES (FOR EXAMPLE, 
RAFTS, TANKS, COFFER-DAMS, LANDING STAGES, 
BUOYS AND BEACONS).  
8907.10.00  Inflatable rafts  15  E  15 % 
8907.90  Other: 
8907.90.10  Buoys and beacons  0  A  5 % 
8907.90.90  Other 0  A  15 % 
89.08  VESSELS AND OTHER FLOATING STRUCTURES FOR 
BREAKING UP. 
8908.00.10  Warships 0  A  15 % 
8908.00.21  With wooden hull, of a GRT not exceeding 250 tonnes  0  A  15 % 
8908.00.22  With glass fibre hull, of a length of 18 feet or more but 
not more than 38 feet  0 A  15 % 
8908.00.29  Other 0  A  15 %EN 15.12.2012 Official Journal of the European Union 1767
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
8908.00.31  With hull of any material, of a GRT not exceeding 250 
tonnes  0 A  15 % 
8908.00.39  Other 0  A  15 % 
8908.00.41  With wooden hull, of a GRT not exceeding 250 tonnes  0  A  15 % 
8908.00.42  With metal hull, of a GRT not exceeding 250 tonnes  0  A  15 % 
8908.00.49  Other 0  A  15 % 
8908.00.50  Tugs and life boats  0  A  15 % 
8908.00.60  Floating docks, cranes, dredgers and similar vessels  0  A  15 % 
8908.00.90  Other 0  A  15 % 
90.01  OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; 
OPTICAL FIBRE CABLES, OTHER THAN THOSE OF 
HEADING 85.44; SHEETS AND PLATES OF 
POLARIZING MATERIAL; LENSES (INCLUDING 
CONTACT LENSES), PRISMS, MIRRORS AND OTHER 
OPTICAL ELEMENTS, OF ANY MATERIAL, 
UNMOUNTED, OTHER THAN SUCH ELEMENTS OF 
GLASS NOT OPTICALLY WORKED.  
9001.10.00  Optical fibres, optical fibre bundles and cables  0  A  10 % 
9001.20.00  Sheets and plates of polarizing material  0  A  10 % 
9001.30.00  Contact lenses  5  E  10 % 
9001.40.00  Spectacle lenses of glass  0  A  3 % 
9001.50.00  Spectacle lenses of other materials  0  A  3 % 
9001.90  Other: 
9001.90.10  Unmounted printing screens  5  E  10 % 
9001.90.90  Other 5  E  10 % 
90.02  LENSES, PRISMS, MIRRORS AND OTHER OPTICAL 
ELEMENTS, OF ANY MATERIAL, MOUNTED, BEING 
PARTS OF OR FITTINGS FOR INSTRUMENTS OR 
APPARATUS, OTHER THAN SUCH ELEMENTS OF 
GLASS NOT OPTICALLY WORKED.  
9002.11.00  For cameras, projectors or photographic enlargers or 
reducers  0 A  5 % 
9002.19.00  Other 0  A  5 % 
9002.20.00  Filters  0  A  10 % 
9002.90  Other: 
9002.90.10  Optical mirrors, for equipment, instruments or 
apparatus 0 A  15 %EN 1768 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9002.90.90  Other 0  A  10 % 
90.03  FRAMES AND MOUNTINGS FOR SPECTACLES, 
GOGGLES OR THE LIKE, AND PARTS THEREOF.  
9003.11.00  Of plastic 0  A  10 % 
9003.19.00  Of other materials  0  A  5 % 
9003.90.00  Parts  0  A  10 % 
90.04  SPECTACLES, GOGGLES AND THE LIKE, 
CORRECTIVE, PROTECTIVE OR OTHER.  
9004.10.00  Sunglasses  15  E  5 % 
9004.90.00  Other 15 E  5 % 
9004.90.00A  Protective goggles (other than sunglasses) for workers  0  A  5 % 
90.05  BINOCULARS, MONOCULARS, ASTRONOMICAL 
AND OTHER OPTICAL TELESCOPES, AND 
MOUNTINGS THEREFOR; OTHER ASTRONOMICAL 
INSTRUMENTS AND MOUNTINGS THEREFOR, 
EXCEPT INSTRUMENTS FOR RADIO-ASTRONOMY.  
9005.10.00  Binoculars  15  E  10 % 
9005.80.00  Other instruments  0  A  10 % 
9005.90.00  Parts and accessories (including mountings)  0  A  10 % 
90.06  PHOTOGRAPHIC CAMERAS; PHOTOGRAPHIC 
FLASHLIGHT APPARATUS AND FLASHBULBS 
OTHER THAN DISCHARGE LAMPS OF HEADING 
85.39.  
9006.10.00  Cameras of a kind used for preparing printing plates or 
cylinders  0 A  3 % 
9006.30.00  Special cameras for underwater or aerial photography 
or for medical examination of internal organs or for 
forensic or criminological laboratories  0 A  10 % 
9006.40.00  Instant print cameras  15  E  10 % 
9006.51.00  With a through-the-lens viewfinder (single lens reflex 
(SLR)), for roll film of a width not exceeding 35 mm  15 E  5 % 
9006.52  Other, for roll film of a width of less than 35 mm  
9006.52.10  Cameras of a kind used for recording documents on 
microfilm, microfiche or other microforms  0 A  10 % 
9006.52.90  Other 15 E  5 % 
9006.53  Other, for roll film of a width of 35 mm:  
9006.53.10  Cameras of a kind used for recording documents on 
microfilm, microfiche or other microforms  0 A  10 %EN 15.12.2012 Official Journal of the European Union 1769
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9006.53.90  Other 15 E  5 % 
9006.59  Other: 
9006.59.10  Cameras of a kind used for recording documents on 
microfilm, microfiche or other microforms  0 A  10 % 
9006.59.90  Other 15 E  5 % 
9006.61.00  Discharge lamp (electronic) flashlight apparatus  10  E  10 % 
9006.69  Other: 
9006.69.10  Flashbulbs, flashcubes and the like  10 E  5 % 
9006.69.90  Other 10 E  10 % 
9006.91.00  For cameras  0  A  10 % 
9006.99.00  Other 0  A  10 % 
90.07  CINEMATOGRAPHIC CAMERAS AND PROJECTORS, 
WHETHER OR NOT INCORPORATING SOUND 
RECORDING OR REPRODUCING APPARATUS.  
9007.11.00  For cinematographic film of a width of less than 
16 mm or for double-8 mm film  15 E  10 % 
9007.19.00  Other 15 E  10 % 
9007.20  Projectors:  
9007.20.10  For cinematographic film of a width of less than 
16 mm  0 A  10 % 
9007.20.90  Other 0  A  10 % 
9007.91.00  For cameras  10  C  10 % 
9007.92.00  For projectors  0  A  10 % 
90.08  FIXED IMAGE PROJECTORS; PHOTOGRAPHIC 
ENLARGERS AND REDUCERS.  
9008.10.00  Slide projectors  15  E  15 % 
9008.20.00  Microfilm, microfiche or other microform readers, 
whether or not capable of producing copies  0 A  15 % 
9008.30.00  Other image projectors  15  E  15 % 
9008.40.00  Photographic enlargers and reducers  0  A  3 % 
9008.90.00  Parts and accessories  0  A  15 % 
90.10  APPARATUS AND EQUIPMENT FOR PHOTO­
GRAPHIC OR CINEMATOGRAPHIC LABORATORIES, 
NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS 
CHAPTER; NEGATOSCOPES; PROJECTION SCREENS.EN 1770 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9010.10.00  Apparatus and equipment for automatically developing 
photographic (including cinematographic) film or paper 
in rolls or for automatically exposing developed film to 
rolls of photographic paper  0 A  3 % 
9010.50  Other apparatus and equipment for photographic 
(including cinematographic) laboratories; negatoscopes:  
9010.50.10  Presses  0  A  3 % 
9010.50.20  Tanks for developing and washing film, etc.  0  A  15 % 
9010.50.90  Other 0  A  3 % 
9010.60.00  Projection screens  0  A  15 % 
9010.90.00  Parts and accessories  0  A  15 % 
90.11  COMPOUND OPTICAL MICROSCOPES, INCLUDING 
THOSE FOR PHOTOMICROGRAPHY, CINEPHOTO ­
MICROGRAPHY OR MICROPROJECTION.  
9011.10.00  Stereoscopic microscopes  0  A  15 % 
9011.20.00  Other microscopes, for photomicrography, cinephoto­
micrography or microprojection  0 A  15 % 
9011.80.00  Other microscopes  0  A  3 % 
9011.90.00  Parts and accessories  0  A  15 % 
90.12  MICROSCOPES OTHER THAN OPTICAL MICRO ­
SCOPES; DIFFRACTION APPARATUS. 
9012.10.00  Microscopes other than optical microscopes; diffraction 
apparatus 0 A  3 % 
9012.90.00  Parts and accessories  0  A  3 % 
90.13  LIQUID CRYSTAL DEVICES NOT CONSTITUTING 
ARTICLES PROVIDED FOR MORE SPECIFICALLY IN 
OTHER HEADINGS; LASERS, OTHER THAN LASER 
DIODES; OTHER OPTICAL APPLIANCES AND 
INSTRUMENTS, NOT SPECIFIED OR INCLUDED 
ELSEWHERE IN THIS CHAPTER.  
9013.10.00  Telescopic sights for fitting to arms; periscopes; tele ­
scopes for machines, appliances or instruments of this 
Chapter or Section XVI  15 E  15 % 
9013.20.00  Lasers, other than laser diodes  0  A  15 % 
9013.80  Other devices, appliances and instruments:  
9013.80.10  Magnifier lenses and threadcounters  0  A  15 % 
9013.80.90  Other 0  A  15 % 
9013.90.00  Parts and accessories  0  A  15 %EN 15.12.2012 Official Journal of the European Union 1771
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
90.14  DIRECTION FINDING COMPASSES; OTHER NAVI ­
GATIONAL INSTRUMENTS AND APPLIANCES.  
9014.10  Direction finding compasses, including navigational 
compasses: 
9014.10.10  Navigational compasses  0  A  5 % 
9014.10.90  Other 0  A  15 % 
9014.20.00  Instruments and appliances for aeronautical or space 
navigation (other than compasses)  0 A  15 % 
9014.80  Other instruments and appliances:  
9014.80.11  Sonars, echo sounders  0  A  5 % 
9014.80.19  Other 0  A  15 % 
9014.80.90  Other 0  A  15 % 
9014.90  Parts and accessories:  
9014.90.10  For marine or river navigational instruments and 
appliances, other than compasses  0 A  15 % 
9014.90.20  For navigational compasses  0  A  15 % 
9014.90.90  Other 0  A  15 % 
90.15  SURVEYING (INCLUDING PHOTOGRAMMETRICAL 
SURVEYING), HYDROGRAPHIC, OCEANOGRAPHIC, 
HYDROLOGICAL, METEOROLOGICAL OR 
GEOPHYSICAL INSTRUMENTS AND APPLIANCES, 
EXCLUDING COMPASSES; RANGEFINDERS.  
9015.10.00  Rangefinders  0  A  10 % 
9015.20.00  Theodolites and tachymeters (tacheometers)  0  A  10 % 
9015.30.00  Levels  0  A  10 % 
9015.40.00  Photogrammetrical surveying instruments and 
appliances 0 A  10 % 
9015.80  Other instruments and appliances:  
9015.80.10  Other surveying instruments and appliances  0  A  5 % 
9015.80.90  Other 0  A  10 % 
9015.90  Parts and accessories:  
9015.90.10  For surveying instruments and appliances  0  A  5 % 
9015.90.20  For rangefinders  0  A  5 % 
9015.90.30  For photogrammetrical surveying instruments and 
appliances 0 A  5 %EN 1772 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9015.90.90  Other 0  A  3 % 
90.16  BALANCES OF A SENSITIVITY OF 5 cg OR BETTER, 
WITH OR WITHOUT WEIGHTS. 
9016.00.11  Electric or electronic  0  A  3 % 
9016.00.19  Other 0  A  3 % 
9016.00.91  Of electric or electronic balances  0  A  3 % 
9016.00.99  Other 0  A  3 % 
90.17  DRAWING, MARKING-OUT OR MATHEMATICAL 
CALCULATING INSTRUMENTS (FOR EXAMPLE, 
DRAFTING MACHINES, PANTOGRAPHS, 
PROTRACTORS, DRAWING SETS, SLIDE RULES, 
DISC CALCULATORS); INSTRUMENTS FOR 
MEASURING LENGTH FOR USE IN THE HAND (FOR 
EXAMPLE, MEASURING RODS AND TAPES, 
MICROMETERS, CALLIPERS) NOT ELSEWHERE 
SPECIFIED OR INCLUDED IN THIS CHAPTER.  
9017.10.00  Drafting tables and machines, whether or not automatic  15  E  15 % 
9017.20.00  Other drawing, marking-out or mathematical calcu ­
lating instruments  0 A  15 % 
9017.30.00  Micrometers, callipers and gauges  0  A  3 % 
9017.80  Other instruments:  
9017.80.10  Measuring rods and tapes  0  A  15 % 
9017.80.90  Other 0  A  15 % 
9017.90  Parts and accessories:  
9017.90.10  For heading 9017.30.00  0  A  3 % 
9017.90.90  Other 0  A  15 % 
90.18  INSTRUMENTS AND APPLIANCES USED IN 
MEDICAL, SURGICAL, DENTAL OR VETERINARY 
SCIENCES, INCLUDING SCINTIGRAPHIC APPARATUS, 
OTHER ELECTRO-MEDICAL APPARATUS AND 
SIGHT-TESTING INSTRUMENTS.  
9018.11.00  Electro-cardiographs  0  A  15 % 
9018.12.00  Ultrasonic scanning apparatus  0  A  10 % 
9018.13.00  Magnetic resonance imaging apparatus  0  A  10 % 
9018.14.00  Scintigraphic apparatus  0  A  10 % 
9018.19.00  Other 0  A  10 % 
9018.20.00  Ultraviolet or infra-red ray apparatus.  0  A  15 %EN 15.12.2012 Official Journal of the European Union 1773
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9018.31.00  Syringes, with or without needles  0  A  5 % 
9018.32.00  Tubular metal needles and needles for sutures  0  A  15 % 
9018.39.00  Other 0  A  10 % 
9018.41.00  Dental drill engines, whether or not combined on a 
single base with other dental equipment  0 A  15 % 
9018.49.00  Other 0  A  5 % 
9018.50.00  Other ophthalmic instruments and appliances  0  A  15 % 
9018.90  Other instruments and appliances:  
9018.90.10  Instruments and appliances for artificially inseminating 
animals  0 A  FREE  
9018.90.20  Artificial kidney (dialysis) apparatus  0  A  FREE  
9018.90.30  Optometers  0  A  15 % 
9018.90.90  Other 0  A  10 % 
90.19  MECHANO-THERAPY APPLIANCES; MASSAGE 
APPARATUS; PSYCHOLOGICAL APTITUDE-TESTING 
APPARATUS; OZONE THERAPY, OXYGEN 
THERAPY, AEROSOL THERAPY, ARTIFICIAL 
RESPIRATION OR OTHER THERAPEUTIC 
RESPIRATION APPARATUS.  
9019.10.00  Mechano-therapy appliances; massage apparatus; 
psychological aptitude-testing apparatus  0 A  15 % 
9019.20.00  Ozone therapy appliances; ozone therapy, oxygen 
therapy, aerosol therapy, artificial respiration or other 
therapeutic respiration apparatus  0 A  FREE  
90.20  OTHER BREATHING APPLIANCES AND GAS MASKS, 
EXCLUDING PROTECTIVE MASKS HAVING NEITHER 
MECHANICAL PARTS NOR REPLACEABLE FILTERS.  
9020.00.10  Gas masks  0  A  15 % 
9020.00.20  Parts for gas masks  0  A  15 % 
9020.00.90  Other 0  A  15 % 
90.21  ORTHOPAEDIC APPLIANCES, INCLUDING 
CRUTCHES, SURGICAL BELTS AND TRUSSES; 
SPLINTS AND OTHER FRACTURE APPLIANCES; 
ARTIFICIAL PARTS OF THE BODY; HEARING AIDS 
AND OTHER APPLIANCES WHICH ARE WORN OR 
CARRIED, OR IMPLANTED IN THE BODY, TO 
COMPENSATE FOR A DEFECT OR DISABILITY.  
9021.10  Orthopaedic or fracture appliances:  
9021.10.10  Orthopaedic footwear 0  A  15 %EN 1774 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9021.10.90  Other 0  A  FREE  
9021.21.00  Artificial teeth  0  A  FREE  
9021.29.00  Other 0  A  FREE  
9021.31.00  Artificial joints  0  A  FREE  
9021.39.00  Other 0  A  FREE  
9021.40.00  Hearing aids, excluding parts and accessories  0  A  FREE  
9021.50.00  Pacemakers for stimulating heart muscles, excluding 
parts and accessories  0 A  FREE  
9021.90.00  Other 0  A  FREE  
90.22  APPARATUS BASED ON THE USE OF X-RAYS OR OF 
ALPHA, BETA OR GAMMA RADIATION, WHETHER 
OR NOT FOR MEDICAL, SURGICAL, DENTAL OR 
VETERINARY USES, INCLUDING RADIOGRAPHY OR 
RADIOTHERAPY APPARATUS, X-RAY TUBES AND 
OTHER X-RAY GENERATORS, HIGH TENSION 
GENERATORS, CONTROL PANELS AND DESKS, 
SCREENS, EXAMINATION OR TREATMENT TABLES, 
CHAIRS AND THE LIKE.  
9022.12.00  Computed tomography apparatus  0  A  15 % 
9022.13.00  Other, for dental uses  0  A  15 % 
9022.14.00  Other, for medical, surgical or veterinary uses  0  A  15 % 
9022.19.00  For other uses  0  A  15 % 
9022.21.00  For medical, surgical, dental or veterinary uses  0  A  FREE  
9022.29.00  For other uses  0  A  15 % 
9022.30.00  X-ray tubes  0  A  15 % 
9022.90  Other, including parts and accessories:  
9022.90.10  Parts and accessories for apparatus based on the use of 
X-rays or of alpha, beta or gamma radiation, for 
medical, surgical, dental or veterinary uses  0 A  FREE  
9022.90.20  Lead-covered protective shields, for X-ray examinations  0  A  5 % 
9022.90.90  Other 0  A  15 % 
9023.00.00  INSTRUMENTS, APPARATUS AND MODELS, 
DESIGNED FOR DEMONSTRATIONAL PURPOSES 
(FOR EXAMPLE, IN EDUCATION OR EXHIBITIONS), 
UNSUITABLE FOR OTHER USES.  0 A  15 % 
90.24  MACHINES AND APPLIANCES FOR TESTING THE 
HARDNESS, STRENGTH, COMPRESSIBILITY, ELAS ­
TICITY OR OTHER MECHANICAL PROPERTIES OF 
MATERIALS (FOR EXAMPLE, METALS, WOOD, 
TEXTILES, PAPER, PLASTIC).EN 15.12.2012 Official Journal of the European Union 1775
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9024.10.00  Machines and appliances for testing metals  0  A  3 % 
9024.80.00  Other machines and appliances  0  A  3 % 
9024.90.00  Parts and accessories  0  A  3 % 
90.25  HYDROMETERS AND SIMILAR FLOATING INSTRU ­
MENTS, THERMOMETERS, PYROMETERS, BAROM ­
ETERS, HYGROMETERS AND PSYCHROMETERS, 
RECORDING OR NOT, AND ANY COMBINATION 
OF THESE INSTRUMENTS.  
9025.11.00  Liquid-filled, for direct reading  0  A  3 % 
9025.19.00  Other 0  A  FREE  
9025.80.00  Other instruments  0  A  15 % 
9025.90.00  Parts and accessories  0  A  3 % 
90.26  INSTRUMENTS AND APPARATUS FOR MEASURING 
OR CHECKING THE FLOW, LEVEL, PRESSURE OR 
OTHER VARIABLES OF LIQUIDS OR GASES (FOR 
EXAMPLE, FLOW METERS, LEVEL GAUGES, MANO ­
METERS, HEAT METERS), EXCLUDING INSTRUMENTS 
AND APPARATUS OF HEADING 90.14, 90.15, 90.28 
OR 90.32.  
9026.10.00  For measuring or checking the flow or level of liquids  0  A  3 % 
9026.20.00  For measuring or checking pressure  0  A  FREE  
9026.80.00  Other instruments and appliances  0  A  3 % 
9026.90.00  Parts and accessories  0  A  3 % 
90.27  INSTRUMENTS AND APPARATUS FOR PHYSICAL OR 
CHEMICAL ANALYSIS (FOR EXAMPLE, POLAR ­
IMETERS, REFRACTOMETERS, SPECTROMETERS, 
GAS OR SMOKE ANALYSIS APPARATUS); 
INSTRUMENTS AND APPARATUS FOR MEASURING 
OR CHECKING VISCOSITY, POROSITY, EXPANSION, 
SURFACE TENSION OR THE LIKE; INSTRUMENTS 
AND APPARATUS FOR MEASURING OR CHECKING 
QUANTITIES OF HEAT, SOUND OR LIGHT 
(INCLUDING EXPOSURE METERS); MICROTOMES.  
9027.10.00  Gas or smoke analysis apparatus  0  A  3 % 
9027.20.00  Chromatographs and electrophoresis instruments  0  A  3 % 
9027.30.00  Spectrometers, spectrophotometers and spectrographs 
using optical radiation (UV, visible, IR)  0 A  3 % 
9027.50  Other instruments and apparatus using optical radiation 
(UV, visible, IR):  
9027.50.11  Electric or electronic  0  A  3 %EN 1776 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9027.50.19  Other 0  A  3 % 
9027.50.90  Other 0  A  15 % 
9027.80  Other instruments and apparatus:  
9027.80.10  For blood analysis  0  A  15 % 
9027.80.20  For determining capillary blood glucose levels  0  A  5 % 
9027.80.30  Other refractometers and tensiometers for agricultural 
purposes  0 A  FREE  
9027.80.90  Other 0  A  3 % 
9027.90  Microtomes; parts and accessories:  
9027.90.10  Parts of blood testing instruments and apparatus  0  A  15 % 
9027.90.20  Parts for photometers (not electric or electronic)  0  A  10 % 
9027.90.30  Lancets for capillary puncture and lancet guns  0  A  5 % 
9027.90.90  Other 0  A  3 % 
90.28  GAS, LIQUID OR ELECTRICITY SUPPLY OR 
PRODUCTION METERS, INCLUDING CALIBRATING 
METERS THEREFOR.  
9028.10.00  Gas meters  0  A  3 % 
9028.20.00  Liquid meters  0  A  FREE  
9028.30.00  Electricity meters  0  A  10 % 
9028.30.00A  Electro-magnetic induction supply meters, with 4, 5 or 
6 terminals, for a current not exceeding 100 A  5 C  10 % 
9028.90  Parts and accessories:  
9028.90.10  For electricity meters  0  A  15 % 
9028.90.90  Other 0  A  3 % 
90.29  OTHER METERS (FOR EXAMPLE: REVOLUTION 
COUNTERS, PRODUCTION COUNTERS, TAXI ­
METERS, MILEOMETERS, PEDOMETERS; SPEED INDI ­
CATORS AND TACHOMETERS, OTHER THAN THOSE 
OF HEADING 90.14 OR 90.15; STROBOSCOPES.  
9029.10  Revolution counters, production counters, taximeters, 
mileometers, pedometers and similar counters:  
9029.10.10  Revolution counters, mileometers  0  A  10 % 
9029.10.20  Production counters  0  A  3 % 
9029.10.90  Other 0  A  15 %EN 15.12.2012 Official Journal of the European Union 1777
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9029.20  Speed indicators and tachometers; stroboscopes:  
9029.20.10  Stroboscopes  0  A  15 % 
9029.20.90  Other 0  A  10 % 
9029.90  Parts and accessories:  
9029.90.10  For telephone conversation meters  0  A  15 % 
9029.90.90  Other 0  A  15 % 
90.30  OSCILLOSCOPES, SPECTRUM ANALYZERS AND 
OTHER INSTRUMENTS AND APPARATUS FOR 
MEASURING OR CHECKING ELECTRICAL QUAN ­
TITIES; INSTRUMENTS AND APPARATUS FOR 
MEASURING OR DETECTING ALPHA, BETA, 
GAMMA, X-RAY, COSMIC OR OTHER IONIZING 
RADIATION.  
9030.10.00  Instruments and apparatus for measuring or detecting 
ionizing radiation.  0 A  3 % 
9030.20.00  Oscilloscopes and oscillographs  0  A  3 % 
9030.31.00  Multimeters, without a recording device  0  A  3 % 
9030.32.00  Multimeters, with a recording device  0  A  15 % 
9030.33.00  Other, without a recording device  0  A  10 % 
9030.39.00  Other, with a recording device  0  A  15 % 
9030.40.00  Other instruments and apparatus, specially designed for 
telecommunications (for example, cross-talk meters, 
gain measuring instruments, distortion factor meters, 
psophometers)  0 A  10 % 
9030.82.00  For measuring or checking semiconductor wafers or 
devices  0 A  15 % 
9030.84.00  Other, with a recording device  0  A  15 % 
9030.89.00  Other 0  A  15 % 
9030.90.00  Parts and accessories  0  A  15 % 
90.31  MEASURING OR CHECKING INSTRUMENTS, 
APPLIANCES AND MACHINES NOT ELSEWHERE 
SPECIFIED OR INCLUDED IN THIS CHAPTER; 
PROFILE PROJECTORS.  
9031.10.00  Machines for balancing mechanical parts  0  A  3 % 
9031.20.00  Test benches  0  A  3 % 
9031.41.00  For inspecting semiconductor wafers or devices or for 
inspecting photomasks or reticles used in manufac ­
turing semiconductor devices  0 A  15 %EN 1778 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9031.49  Other: 
9031.49.10  Machines for checking and diagnosis of motor vehicles  0  A  5 % 
9031.49.90  Other 0  A  15 % 
9031.80  Other instruments, appliances and machines:  
9031.80.10  Sine bars  0  A  10 % 
9031.80.20  Levels  0  A  10 % 
9031.80.30  Plumb-lines  0  A  15 % 
9031.80.90  Other 0  A  15 % 
9031.90.00  Parts and accessories  0  A  3 % 
90.32  AUTOMATIC REGULATING OR CONTROLLING 
INSTRUMENTS AND APPARATUS.  
9032.10.00  Thermostats  0  A  3 % 
9032.20  Manostats:  
9032.20.10  Oxygen regulators for medical use  0  A  15 % 
9032.20.90  Other 0  A  10 % 
9032.81.00  Hydraulic or pneumatic:  0  A  15 % 
9032.89  Other: 
9032.89.10  Humidity regulators for grain storage  0  A  FREE  
9032.89.21  For computers and other office machines  0  A  5 % 
9032.89.29  Other 0  A  15 % 
9032.89.90  Other 0  A  15 % 
9032.90.00  Parts and accessories  0  A  15 % 
9033.00.00  PARTS AND ACCESSORIES, NOT ELSEWHERE 
SPECIFIED OR INCLUDED IN THIS CHAPTER, FOR 
THE MACHINES, APPLIANCES, INSTRUMENTS OR 
APPARATUS OF CHAPTER 90.  0 A  15 % 
91.01  WRIST-WATCHES, POCKET-WATCHES AND OTHER 
WATCHES, INCLUDING STOP-WATCHES, WITH 
CASE OF PRECIOUS METAL OR OF METAL CLAD 
WITH PRECIOUS METAL.  
9101.11.00  With mechanical display only  15  E  10 % 
9101.19.00  Other 15 E  10 % 
9101.21.00  Automatic  15  E  10 %EN 15.12.2012 Official Journal of the European Union 1779
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9101.29.00  Other 15 E  10 % 
9101.91.00  Electrically operated  15  E  10 % 
9101.99.00  Other 15 E  10 % 
91.02  WRIST-WATCHES, POCKET-WATCHES AND OTHER 
WATCHES, INCLUDING STOP-WATCHES, OTHER 
THAN THOSE OF HEADING 91.01.  
9102.11.00  With mechanical display only  15  E  5 % 
9102.12.00  With opto-electronic display only  15  E  5 % 
9102.19.00  Other 15 E  5 % 
9102.21.00  Automatic  15  E  10 % 
9102.29.00  Other 15 E  10 % 
9102.91.00  Electrically operated  15  E  10 % 
9102.99.00  Other 15 E  5 % 
91.03  ALARM CLOCKS AND OTHER CLOCKS WITH 
WATCH MOVEMENTS.  
9103.10  Electrically operated:  
9103.10.10  Table clocks, including alarm clocks and travelling 
clocks  15 E  10 % 
9103.10.90  Other 15 E  10 % 
9103.90  Other: 
9103.90.10  Table clocks, including alarm clocks and travelling 
clocks  15 E  10 % 
9103.90.90  Other 15 E  10 % 
9104.00.00  INSTRUMENT PANEL CLOCKS AND CLOCKS OF A 
SIMILAR TYPE FOR VEHICLES, AIRCRAFT, 
SPACECRAFT OR VESSELS.  0 A  15 % 
91.05  OTHER CLOCKS.  
9105.11.00  Electrically operated  15  E  10 % 
9105.19.00  Other 15 E  10 % 
9105.21.00  Electrically operated  15  E  10 % 
9105.29.00  Other 15 E  10 % 
9105.91.00  Electrically operated  15  E  10 % 
9105.99.00  Other 15 E  10 %EN 1780 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
91.06  TIME OF DAY RECORDING APPARATUS AND TIME- 
RECORDING EQUIPMENT WITH CLOCK OR WATCH 
MOVEMENT OR WITH SYNCHRONOUS MOTOR 
(FOR EXAMPLE, TIME-REGISTERS, TIME- 
RECORDERS).  
9106.10.00  Time-registers; time-recorders  0  A  15 % 
9106.90  Other: 
9106.90.10  Parking meters  0  A  15 % 
9106.90.90  Other 0  A  3 % 
9107.00.00  TIME SWITCHES AND OTHER APPARATUS WHICH 
MAKE IT POSSIBLE TO OPERATE A DEVICE AT A 
GIVEN TIME, WITH CLOCK OR WATCH 
MOVEMENT OR WITH SYNCHRONOUS MOTOR.  0 A  15 % 
91.08  WATCH MOVEMENTS, COMPLETE AND ASSEMBLED.  
9108.11.00  With mechanical display only or with a device to which 
a mechanical display can be incorporated  15 C  15 % 
9108.12.00  With opto-electronic display only  15  C  15 % 
9108.19.00  Other 15 C  15 % 
9108.20.00  Automatic  15  C  15 % 
9108.90  Other: 
9108.90.10  Measuring not more than 33,8 mm  15  C  15 % 
9108.90.90  Other 15 C  15 % 
91.09  OTHER CLOCK MOVEMENTS, COMPLETE AND 
ASSEMBLED.  
9109.11.00  Of alarm clocks  15  C  15 % 
9109.19.00  Other 15 C  15 % 
9109.90.00  Other 15 C  15 % 
91.10  COMPLETE WATCH OR CLOCK MOVEMENTS, 
UNASSEMBLED OR PARTLY ASSEMBLED 
(MOVEMENT SETS); INCOMPLETE WATCH OR 
CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH 
OR CLOCK MOVEMENTS.  
9110.11.00  Complete movements, unassembled or partly assembled 
(movement sets)  0 A  15 % 
9110.12.00  Incomplete movements, assembled.  0  A  15 % 
9110.19.00  Rough movements  0  A  15 % 
9110.90.00  Other 0  A  15 %EN 15.12.2012 Official Journal of the European Union 1781
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
91.11  WATCH CASES FOR WATCHES OF HEADING 91.01 
OR 91.02 AND PARTS THEREOF.  
9111.10.00  Cases of precious metal or of metal clad with precious 
metal  15 E  15 % 
9111.20.00  Cases of base metal, whether or not gold- or silver- 
plated  10 E  15 % 
9111.80.00  Other cases  10  E  15 % 
9111.90.00  Parts  0  A  15 % 
91.12  CLOCK CASES AND CASES OF A SIMILAR TYPE FOR 
OTHER GOODS OF THIS CHAPTER, AND PARTS 
THEREOF.  
9112.20.00  Cases and similar items  10  E  15 % 
9112.90.00  Parts  0  A  15 % 
91.13  WATCH STRAPS, WATCH BANDS AND WATCH 
BRACELETS, AND PARTS THEREOF. 
9113.10.00  Of precious metal or of metal clad with precious metal  15  E  10 % 
9113.20.00  Of base metal, whether or not gold- or silver-plated  10  E  10 % 
9113.90  Other: 
9113.90.10  Of plastic 10  E  15 % 
9113.90.20  Of leather or of composition leather  10  E  15 % 
9113.90.30  Of textile materials  10  E  10 % 
9113.90.40  Of pearls, of precious or semi-precious stones (natural, 
synthetic or reconstructed)  10 E  10 % 
9113.90.50  Of rubber  10  E  15 % 
9113.90.90  Other 10 E  10 % 
91.14  OTHER CLOCK OR WATCH PARTS.  
9114.10.00  Springs, including hair-springs  15  C  15 % 
9114.20.00  Jewels  15  C  15 % 
9114.30.00  Faces or dials  15  E  15 % 
9114.40.00  Plates and bridges  15  E  15 % 
9114.90.00  Other 15 E  15 % 
92.01  PIANOS, INCLUDING AUTOMATIC PIANOS; HARPSI ­
CHORDS AND OTHER KEYBOARD STRINGED 
INSTRUMENTS.EN 1782 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9201.10.00  Upright pianos  10  E  5 % 
9201.20.00  Grand pianos  10  E  5 % 
9201.90.00  Other 10 E  5 % 
92.02  OTHER STRINGED MUSICAL INSTRUMENTS (FOR 
EXAMPLE, GUITARS, VIOLINS, HARPS).  
9202.10.00  Played with a bow  10  E  10 % 
9202.90.00  Other 10 E  10 % 
9202.90.00A  Guitars  15  E  10 % 
92.05  OTHER WIND MUSICAL INSTRUMENTS (FOR 
EXAMPLE, CLARINETS, TRUMPETS, BAGPIPES).  
9205.10.00  Brass-wind instruments  10  E  10 % 
9205.90.00  Other 10 E  10 % 
9206.00.00  PERCUSSION MUSICAL INSTRUMENTS (FOR 
EXAMPLE, DRUMS, XYLOPHONES, CYMBALS, 
CASTANETS, MARACAS).  10 E  10 % 
92.07  MUSICAL INSTRUMENTS, THE SOUND OF WHICH IS 
PRODUCED, OR MUST BE AMPLIFIED, ELEC ­
TRICALLY (FOR EXAMPLE, ORGANS, GUITARS, 
ACCORDIONS).  
9207.10.00  Keyboard instruments, other than accordions  10  E  5 % 
9207.90.00  Other 10 E  10 % 
92.08  MUSICAL BOXES, FAIRGROUND ORGANS, MECH ­
ANICAL STREET ORGANS, MECHANICAL SINGING 
BIRDS, MUSICAL SAWS AND OTHER MUSICAL 
INSTRUMENTS NOT ELSEWHERE INCLUDED IN 
THIS CHAPTER; DECOY CALLS OF ALL KINDS; 
WHISTLES, CALL HORNS AND OTHER MOUTH- 
BLOWN SOUND SIGNALLING INSTRUMENTS.  
9208.10  Musical boxes:  
9208.10.10  Musical jewellery boxes  10  E  15 % 
9208.10.90  Other 10 E  10 % 
9208.90  Other: 
9208.90.10  Fairground organs and singing birds  10  E  10 % 
9208.90.20  Decoy calls of all kinds and mouth-blown sound 
signalling instruments  10 E  10 % 
9208.90.90  Other 10 E  15 % 
92.09  PARTS (FOR EXAMPLE, MECHANISMS FOR MUSICAL 
BOXES) AND ACCESSORIES (FOR EXAMPLE, CARDS, 
DISCS AND ROLLS FOR MECHANICAL INSTRU ­
MENTS) OF MUSICAL INSTRUMENTS; METRO­
NOMES, TUNING FORKS AND PITCH PIPES OF ALL 
KINDS.EN 15.12.2012 Official Journal of the European Union 1783
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9209.30.00  Musical instrument strings  15  E  15 % 
9209.91  Parts and accessories for pianos:  
9209.91.10  Piano and similar cases  15  E  15 % 
9209.91.90  Other 15 E  15 % 
9209.92.00  Parts and accessories for the musical instruments of 
heading 92.02  15 C  15 % 
9209.94.00  Parts and accessories for the musical instruments of 
heading 92.07  5 C  10 % 
9209.99  Other: 
9209.99.10  Parts and accessories for wind and percussion instru ­
ments  15 C  15 % 
9209.99.91  Parts for keyboard pipe organs, harmoniums and 
similar keyboard instruments with free metal reeds  5 C  15 % 
9209.99.99  Other 15 C  10 % 
9209.99.99A  Metronomes, tuning forks and pitch pipes  5  C  10 % 
9209.99.99B  Mechanisms for musical boxes  5  C  10 % 
93.01  MILITARY WEAPONS, OTHER THAN REVOLVERS, 
PISTOLS AND BLADED WEAPONS.  
9301.11.00  Self-propelled  30 E  15 % 
9301.19.00  Other 30 E  15 % 
9301.20.00  Rocket launchers; flame-throwers; grenade launchers; 
torpedo launchers and similar launchers  30 E  15 % 
9301.90.00  Other 30 E  15 % 
9302.00.00  REVOLVERS AND PISTOLS, OTHER THAN THOSE OF 
HEADING 93.03 OR 93.04.  30 E  15 % 
93.03  OTHER FIREARMS AND SIMILAR DEVICES WHICH 
OPERATE BY THE FIRING OF AN EXPLOSIVE 
CHARGE (FOR EXAMPLE, SPORTING SHOTGUNS 
AND RIFLES, MUZZLE-LOADING FIREARMS, VERY 
PISTOLS AND OTHER DEVICES DESIGNED TO 
PROJECT ONLY SIGNAL FLARES, PISTOLS AND 
REVOLVERS FOR FIRING BLANK AMMUNITION, 
CAPTIVE-BOLT HUMANE KILLERS, LINE-THROWING 
GUNS).  
9303.10.00  Muzzle-loading firearms  30  E  15 %EN 1784 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9303.20.00  Other sporting, hunting or target-shooting shotguns, 
with at least one smooth barrel  30 E  15 % 
9303.30.00  Other sporting, hunting or target-shooting rifles  30  E  15 % 
9303.90.00  Other 30 E  15 % 
9304.00.00  OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS 
GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING 
THOSE OF HEADING 93.07.  30 E  15 % 
93.05  PARTS AND ACCESSORIES OF ARTICLES OF 
HEADINGS 93.01 TO 93.04.  
9305.10.00  Of revolvers or pistols  30  E  15 % 
9305.21.00  Shotgun barrels  30  E  15 % 
9305.29.00  Other 30 E  15 % 
9305.91.00  Of military weapons of heading 93.01  30  E  15 % 
9305.99.00  Other 30 E  15 % 
93.06  BOMBS, GRENADES, TORPEDOES, MINES, MISSILES 
AND SIMILAR MUNITIONS OF WAR AND PARTS 
THEREOF; CARTRIDGES AND OTHER AMMUNITION 
AND PROJECTILES AND PARTS THEREOF, 
INCLUDING SHOT AND CARTRIDGE WADS.  
9306.21.00  Cartridges  30  E  15 % 
9306.29  Other: 
9306.29.10  Air gun pellets  30  E  15 % 
9306.29.90  Other 30 E  15 % 
9306.30  Other cartridges and parts thereof:  
9306.30.10  For military weapons and parts thereof  30  E  15 % 
9306.30.90  Other 30 E  15 % 
9306.90  Other: 
9306.90.10  Other munitions, projectiles and grenades of war and 
parts thereof  30 E  15 % 
9306.90.20  Harpoons and heads for harpoons  30  E  10 % 
9306.90.30  Parts for water-sport weapons  30  E  10 % 
9306.90.90  Other 30 E  15 % 
93.07  SWORDS, CUTLASSES, BAYONETS, LANCES AND 
SIMILAR ARMS AND PARTS THEREOF AND 
SCABBARDS AND SHEATHS THEREFOR.  
9307.00.10  Bladed weapons for military purposes  30  E  15 % 
9307.00.90  Other 30 E  15 %EN 15.12.2012 Official Journal of the European Union 1785
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
94.01  SEATS (OTHER THAN THOSE OF HEADING 94.02) 
WHETHER OR NOT CONVERTIBLE INTO BEDS, 
AND PARTS THEREOF.  
9401.10  Seats of a kind used for aircraft:  
9401.10.10  With wooden frames  15  E  15 % 
9401.10.20  With metal frames  15 E  10 % 
9401.10.90  Other 15 E  15 % 
9401.20  Seats of a kind used for motor vehicles:  
9401.20.10  Car seats for infants, of any material  15  E  10 % 
9401.20.20  Other seats, with wooden frames  15  E  15 % 
9401.20.30  Other seats, with metal frames:  15  E  10 % 
9401.20.30A  For Pullman type coaches  10  E  10 % 
9401.20.90  Other 15 E  15 % 
9401.20.90A  For Pullman type coaches  10  E  15 % 
9401.30  Swivel seats with variable height adjustment:  
9401.30.10  With wooden frames  15  C  15 % 
9401.30.20  With metal frames  15 C  15 % 
9401.30.90  Other 15 C  15 % 
9401.40  Seats other than garden seats or camping equipment, 
convertible into beds:  
9401.40.10  With wooden frames  15  E  15 % 
9401.40.20  With metal frames  15 E  15 % 
9401.40.90  Other 15 E  15 % 
9401.51.00  Of bamboo or rattan  15  E  15 % 
9401.59.00  Other 15 E  15 % 
9401.61.00  Upholstered  15  E  15 % 
9401.69.00  Other 15 E  15 % 
9401.71  Upholstered:  
9401.71.10  Fixed, for theatres  15  E  15 %EN 1786 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9401.71.90  Other 15 E  15 % 
9401.79  Other: 
9401.79.10  Fixed, for theatres  15  E  15 % 
9401.79.90  Other 15 E  15 % 
9401.80  Other seats:  
9401.80.10  Children's seats of plastic  15 E  13 % 
9401.80.90  Other 15 E  15 % 
9401.90  Parts:  
9401.90.10  Metal bases; mechanisms for swivel seats with variable 
height adjustment; metal frames  15 E  3 % 
9401.90.20  Plastic moulds for making chairs  15  E  3 % 
9401.90.30  Plywood moulds for making chairs  15  E  3 % 
9401.90.90  Other 15 E  15 % 
94.02  MEDICAL, SURGICAL, DENTAL OR VETERINARY 
FURNITURE (FOR EXAMPLE, OPERATING TABLES, 
EXAMINATION TABLES, HOSPITAL BEDS WITH 
MECHANICAL FITTINGS, DENTISTS' CHAIRS); 
BARBERS' CHAIRS AND SIMILAR CHAIRS, HAVING 
ROTATING AS WELL AS BOTH RECLINING AND 
ELEVATING MOVEMENTS; PARTS OF SUCH 
ARTICLES.  
9402.10  Dentists', barbers' or similar chairs and parts thereof:  
9402.10.11  With wooden frames  0  A  15 % 
9402.10.12  With metal frames  0  A  15 % 
9402.10.19  Other 0  A  15 % 
9402.10.91  Of wood 0  A  15 % 
9402.10.92  Of metal  0  A  15 % 
9402.10.99  Other 0  A  15 % 
9402.90  Other: 
9402.90.11  With wooden frames  10  C  15 % 
9402.90.12  With metal frames  10  C  15 % 
9402.90.19  Other 0  A  15 % 
9402.90.19A  Medical or surgical furniture other than operating tables  10  C  15 %EN 15.12.2012 Official Journal of the European Union 1787
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9402.90.91  Of wood 0  A  15 % 
9402.90.92  Of metal  0  A  15 % 
9402.90.99  Other 0  A  15 % 
94.03  OTHER FURNITURE AND PARTS THEREOF.  
9403.10  Metal furniture of a kind used in offices:  
9403.10.11  Filing cabinets for charts and plans  15  G  15 % 
9403.10.12  Other filing cabinets  15  G  15 % 
9403.10.19  Other 15 G  15 % 
9403.10.91  Quick assembly units and flat packs, whether or not 
assembled  15 G  15 % 
9403.10.99  Other 15 G  15 % 
9403.20  Other metal furniture:  
9403.20.11  Ice-boxes  15  G  15 % 
9403.20.12  Folding beds  15  G  15 % 
9403.20.13  Display cases for goods  15  G  5 % 
9403.20.14  Shelves and shelving units  15  G  15 % 
9403.20.19  Other 15 G  15 % 
9403.20.91  Quick assembly units and flat packs, whether or not 
assembled  15 G  15 % 
9403.20.92  Bathroom cabinets  15  G  5 % 
9403.20.93  Display cases for goods  15  G  5 % 
9403.20.99  Other 15 G  15 % 
9403.30  Wooden furniture of a kind used in offices:  
9403.30.10  Floor-standing  15  G  15 % 
9403.30.90  Other 15 G  15 % 
9403.40  Wooden furniture of a kind used in the kitchen:  
9403.40.10  Floor-standing  15  G  15 % 
9403.40.90  Other 15 G  15 % 
9403.50  Wooden furniture of a kind used in the bedroom:  
9403.50.10  Folding beds  15  H  15 %EN 1788 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9403.50.90  Other 15 H  15 % 
9403.60  Other wooden furniture:  
9403.60.11  Camphor wood boxes 15 H  15 % 
9403.60.19  Other 15 H  15 % 
9403.60.90  Other 15 H  15 % 
9403.70  Plastic furniture:  
9403.70.11  Display cases for goods  15  G  5 % 
9403.70.19  Other 15 G  10 % 
9403.70.91  Display cases for goods  15  G  5 % 
9403.70.99  Other 15 G  15 % 
9403.81.00  Of bamboo or rattan  15  E  15 % 
9403.89.00  Other 15 E  15 % 
9403.90.00  Parts  15 C  15 % 
9403.90.00A  Of wood 15  G  15 % 
94.04  MATTRESS SUPPORTS; ARTICLES OF BEDDING AND 
SIMILAR FURNISHING (FOR EXAMPLE, MATTRESSES, 
QUILTS, EIDERDOWNS, CUSHIONS, POUFFES AND 
PILLOWS) FITTED WITH SPRINGS OR STUFFED OR 
INTERNALLY FITTED WITH ANY MATERIAL OR OF 
CELLULAR RUBBER OR PLASTIC, WHETHER OR NOT 
COVERED.  
9404.10  Mattress supports:  
9404.10.10  Metal frames with springs or wire mesh, not uphol ­
stered  15 E  15 % 
9404.10.90  Other 15 E  15 % 
9404.21.00  Of cellular rubber or plastic, whether or not covered  15  E  15 % 
9404.29.00  Of other materials  15  E  15 % 
9404.30.00  Sleeping bags  15  E  15 % 
9404.90  Other: 
9404.90.11  Electrical  15  E  15 % 
9404.90.12  Other of rubber, not inflatable  15  E  15 % 
9404.90.19  Other 15 E  15 % 
9404.90.20  Blankets, quilts and bedspreads  15  E  15 %EN 15.12.2012 Official Journal of the European Union 1789
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9404.90.90  Other 15 E  15 % 
94.05  LAMPS AND LIGHTING FITTINGS INCLUDING 
SEARCHLIGHTS AND SPOTLIGHTS AND PARTS 
THEREOF, NOT ELSEWHERE SPECIFIED OR 
INCLUDED; ILLUMINATED SIGNS, ILLUMINATED 
NAME-PLATES AND THE LIKE, HAVING A PERMA ­
NENTLY FIXED LIGHT SOURCE, AND PARTS 
THEREOF NOT ELSEWHERE SPECIFIED OR 
INCLUDED.  
9405.10  Lamps and other electric ceiling or wall lighting fittings, 
excluding those of a kind used for lighting public open 
spaces or thoroughfares:  
9405.10.10  Searchlights or spotlights of any kind  15  E  15 % 
9405.10.20  Other, of plastic  15  E  10 % 
9405.10.20A  Circular 120 V fluorescent lamps of a power of 22 W 
or more but not more than 32 W  0 A  10 % 
9405.10.30  Other of straw, osier, rushes or reeds, strips of wood or 
plaiting materials of Chapter 46  15 E  15 % 
9405.10.30A  Circular 120 V fluorescent lamps of a power of 22 W 
or more but not more than 32 W  0 A  15 % 
9405.10.41  Of porcelain or faience  15  E  15 % 
9405.10.41A  Circular 120 V fluorescent lamps of a power of 22 W 
or more but not more than 32 W  0 A  15 % 
9405.10.49  Other 15 E  5 % 
9405.10.49A  Circular 120 V fluorescent lamps of a power of 22 W 
or more but not more than 32 W  0 A  5 % 
9405.10.51  Fluorescent lamps of the kind used in suspended 
ceilings (commercial and industrial)  15 E  10 % 
9405.10.51A  Circular 120 V fluorescent lamps of a power of 22 W 
or more but not more than 32 W  0 A  10 % 
9405.10.59  Other 15 E  10 % 
9405.10.59A  Circular 120 V fluorescent lamps of a power of 22 W 
or more but not more than 32 W  0 A  10 % 
9405.10.90  Other 15 E  15 % 
9405.10.90A  Circular 120 V fluorescent lamps of a power of 22 W 
or more but not more than 32 W  0 A  15 % 
9405.20  Electric table, desk, bedside or floor-standing lamps:  
9405.20.10  Of plastic 15  C  10 % 
9405.20.20  Of straw, osier, rushes or reeds, strips of wood or 
plaiting materials of Chapter 46  15 C  15 %EN 1790 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9405.20.31  Of porcelain or faience  15  C  15 % 
9405.20.39  Other 15 C  10 % 
9405.20.40  Of base metal  15  C  10 % 
9405.20.90  Other 15 C  15 % 
9405.30  Lighting sets of a kind used for Christmas trees:  
9405.30.10  With bulbs  15  E  10 % 
9405.30.90  Other 15 E  10 % 
9405.40  Other electric lamps and lighting fittings:  
9405.40.10  Searchlights or spotlights of any kind  15  C  15 % 
9405.40.20  Other, of plastic  15  C  10 % 
9405.40.20A  With mercury or sodium vapour lamps  0  A  
9405.40.30  Other of straw, osier, rushes or reeds, strips of wood or 
plaiting materials of Chapter 46  15 C  15 % 
9405.40.30A  With mercury or sodium vapour lamps  0  A  
9405.40.41  Of porcelain or faience  15  C  15 % 
9405.40.41A  With mercury or sodium vapour lamps  0  A  
9405.40.49  Other 15 C  10 % 
9405.40.49A  With mercury or sodium vapour lamps  0  A  
9405.40.50  Other, of base metal  15  C  10 % 
9405.40.50A  With mercury or sodium vapour lamps  0  A  
9405.40.90  Other 15 C  15 % 
9405.40.90A  With mercury or sodium vapour lamps  0  A  
9405.50  Non-electric lamps and lighting fittings:  
9405.50.10  Of plastic 15  E  10 % 
9405.50.20  Of straw, osier, rushes or reeds, strips of wood or 
plaiting materials of Chapter 46  15 E  15 % 
9405.50.31  Of porcelain or faience  15  E  15 % 
9405.50.39  Other 15 E  10 % 
9405.50.40  Of glass  15  E  15 % 
9405.50.51  Paraffin lamps or lanterns  15  E  15 %EN 15.12.2012 Official Journal of the European Union 1791
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9405.50.59  Other 15 E  15 % 
9405.50.90  Other 15 E  15 % 
9405.60.00  Illuminated signs, illuminated name-plates and the like  15  C  15 % 
9405.91  Of glass:  
9405.91.10  Of non-electric lamps and lighting fittings  15  E  15 % 
9405.91.90  Other 15 E  10 % 
9405.92.00  Of plastic 10  E  10 % 
9405.92.00A  Diffusers  5  E  10 % 
9405.99  Other: 
9405.99.10  Of straw, osier, rushes or reeds, strips of wood or 
plaiting materials of Chapter 46  10 E  15 % 
9405.99.21  Of porcelain or faience  10  E  15 % 
9405.99.29  Other 10 E  10 % 
9405.99.31  For non-electric lamps and lighting fittings  10  E  15 % 
9405.99.32  Fluorescent lamps of the kind used in suspended 
ceilings (commercial and industrial)  10 E  15 % 
9405.99.33  For searchlights or spotlights  10  E  15 % 
9405.99.39  Other 10 E  10 % 
9405.99.90  Other 10 E  15 % 
94.06  PREFABRICATED BUILDINGS.  
9406.00.10  Of plastic 15  E  10 % 
9406.00.21  Structures  15  E  15 % 
9406.00.29  Other 15 E  15 % 
9406.00.30  Articles of cement, of concrete or of artificial stone, 
including articles of slag cement or of terrazzo cement  15 E  15 % 
9406.00.40  Of ceramic materials  15  E  15 % 
9406.00.51  Structures  15  E  15 % 
9406.00.52  Greenhouses  0  A  FREE  
9406.00.59  Other 15 E  15 % 
9406.00.61  Structures  15  E  15 % 
9406.00.62  Greenhouses  0  A  FREEEN 1792 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9406.00.69  Other 15 E  15 % 
9406.00.71  Structures  15  E  15 % 
9406.00.79  Other 15 E  10 % 
9406.00.90  Other 0  A  15 % 
9406.00.90A  Living quarters, not equipped, of an area not exceeding 
75 m  2 15 E  15 % 
95.03  TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR 
WHEELED TOYS; DOLLS' CARRIAGES; DOLLS; 
OTHER TOYS; REDUCED-SIZE ( "SCALE ") MODELS 
AND SIMILAR RECREATIONAL MODELS, WORKING 
OR NOT; PUZZLES OF ALL KINDS.  
9503.00.10  Electric trains, including tracks, signals and other acces ­
sories  15 E  10 % 
9503.00.20  Reduced-size model assembly kits, whether or not 
working models  15 E  10 % 
9503.00.30  Other construction sets and constructional toys  15  E  10 % 
9503.00.41  Cuddly toys, whether or not stuffed  15  E  15 % 
9503.00.49  Other 15 E  10 % 
9503.00.49A  Plastic eyes and noses of stuffed toys  0  A  10 % 
9503.00.50  Toy musical instruments and apparatus  15  E  10 % 
9503.00.60  Puzzles  15  E  10 % 
9503.00.91  Wheeled toys designed to be ridden by children; dolls' 
carriages  15 E  10 % 
9503.00.92  Dolls, whether or not dressed  15  E  10 % 
9503.00.99  Other 15 E  10 % 
9503.00.99A  Parts and other accessories (excluding clothing acces ­
sories, footwear and headgear) of dolls representing 
only human beings  5 E  10 % 
95.04  ARTICLES FOR FUNFAIR, TABLE OR PARLOUR 
GAMES, INCLUDING PINTABLES, BILLIARDS, 
SPECIAL TABLES FOR CASINO GAMES AND 
AUTOMATIC BOWLING ALLEY EQUIPMENT.  
9504.10  Video games of a kind used with a television receiver  
9504.10.11  Distributing cash prizes  15  E  15 % 
9504.10.12  Distributing non-cash prizes  15  E  15 % 
9504.10.19  Other 15 E  15 %EN 15.12.2012 Official Journal of the European Union 1793
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9504.10.20  Other, which connect to a television receiver  15 E  5 % 
9504.10.90  Other 15 E  15 % 
9504.20  Any kind of billiards and their accessories:  
9504.20.10  Of a kind used for children's amusement  10  E  10 % 
9504.20.90  Other 10 E  15 % 
9504.20.90A  Billiard tables  15  E  15 % 
9504.30  Other games, operated by coins, banknotes, bank cards, 
tokens or by other means of payment, other than 
bowling alley equipment  
9504.30.10  Distributing cash prizes  15  E  15 % 
9504.30.20  Distributing non-cash prizes  15  E  15 % 
9504.30.90  Other 15 E  15 % 
9504.40  Playing cards:  
9504.40.10  For children  15  C  10 % 
9504.40.90  Other 15 C  15 % 
9504.90  Other: 
9504.90.11  Coin-operated, distributing cash prizes  15  E  15 % 
9504.90.12  Other, coin-operated, distributing non-cash prizes  15  E  15 % 
9504.90.19  Other 15 E  15 % 
9504.90.21  For children  15  E  10 % 
9504.90.29  Other 15 E  15 % 
9504.90.31  With a mechanical system or a motor  15  E  15 % 
9504.90.39  Other 15 E  15 % 
9504.90.40  Other games for children  15  E  10 % 
9504.90.50  Parlour games  15  E  10 % 
9504.90.90  Other 15 E  15 % 
95.05  FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT 
ARTICLES, INCLUDING CONJURING TRICKS AND 
NOVELTY ITEMS.  
9505.10  Articles for Christmas festivities:  
9505.10.10  Nativity figures  15 E  15 %EN 1794 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9505.10.90  Other 15 E  10 % 
9505.90.00  Other 15 E  15 % 
95.06  ARTICLES AND EQUIPMENT FOR GENERAL 
PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, 
OTHER SPORTS (INCLUDING TABLE-TENNIS) OR 
OUTDOOR GAMES, NOT SPECIFIED OR INCLUDED 
ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS 
AND PADDLING POOLS.  
9506.11.00  Skis  10  E  5 % 
9506.12.00  Ski-fastenings (ski-bindings)  10  E  5 % 
9506.19.00  Other 10 E  5 % 
9506.21.00  Sailboards  10  E  5 % 
9506.29.00  Other 10 E  5 % 
9506.31.00  Full sets of golf clubs  10  E  5 % 
9506.32.00  Golf balls  10  E  5 % 
9506.39.00  Other 10 E  5 % 
9506.40.00  Articles and equipment for table-tennis  10  E  5 % 
9506.40.00A  Tables  15  E  5 % 
9506.51.00  Lawn-tennis rackets, whether or not strung  10  E  5 % 
9506.59.00  Other 10 E  5 % 
9506.61.00  Tennis balls  10  E  5 % 
9506.62  Inflatable:  
9506.62.10  Footballs, basketballs  10  E  5 % 
9506.62.90  Other 10 E  5 % 
9506.69  Other: 
9506.69.10  Balls for baseball or softball  10  E  5 % 
9506.69.90  Other 10 E  5 % 
9506.70.00  Ice skates and roller skates, including skating boots with 
skates attached  10 E  5 % 
9506.91.00  Articles and equipment for general physical exercise, 
gymnastics or athletics  10 C  5 % 
9506.99  Other: 
9506.99.10  Swings, slides and the like, of plastic  10  E  10 %EN 15.12.2012 Official Journal of the European Union 1795
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9506.99.91  Plastic paddling pools for infants  10  E  10 % 
9506.99.99  Other 10 E  5 % 
95.07  FISHING RODS, FISH-HOOKS AND OTHER LINE 
FISHING TACKLE; FISH LANDING NETS, BUTTERFLY 
NETS AND SIMILAR NETS; DECOY  'BIRDS ' (OTHER 
THAN THOSE OF HEADING 92.08 OR 97.05) AND 
SIMILAR HUNTING REQUISITES.  
9507.10.00  Fishing rods  10  E  10 % 
9507.20.00  Fish-hooks, whether or not snelled  0  A  10 % 
9507.30.00  Fishing reels  0  A  10 % 
9507.90  Other: 
9507.90.10  Fishing line  10  E  15 % 
9507.90.20  Decoy ' birds ' 10  E  10 % 
9507.90.30  Butterfly nets and fish landing nets  10  E  15 % 
9507.90.90  Other 10 E  10 % 
95.08  ROUNDABOUTS, SWINGS, SHOOTING GALLERIES 
AND OTHER FAIRGROUND AMUSEMENTS; 
TRAVELLING CIRCUSES, TRAVELLING MENAGERIES 
AND TRAVELLING THEATRES.  
9508.10.00  Travelling circuses and travelling menageries  15  A  15 % 
9508.90.00  Other 15 E  15 % 
96.01  WORKED IVORY, BONE, TORTOISE-SHELL, HORN, 
ANTLERS, CORAL, MOTHER-OF-PEARL AND OTHER 
ANIMAL CARVING MATERIAL, AND ARTICLES OF 
THESE MATERIALS (INCLUDING ARTICLES 
OBTAINED BY MOULDING).  
9601.10  Worked ivory and articles of ivory:  
9601.10.10  Articles  15  A  15 % 
9601.10.90  Other 15 A  10 % 
9601.90  Other: 
9601.90.10  Articles  15  A  15 % 
9601.90.90  Other 15 A  10 % 
96.02  WORKED VEGETABLE OR MINERAL CARVING 
MATERIAL AND ARTICLES OF THESE MATERIALS; 
MOULDED OR CARVED ARTICLES OF WAX, OF 
STEARIN, OF NATURAL GUMS OR NATURAL 
RESINS OR OF MODELLING PASTES, AND OTHER 
MOULDED OR CARVED ARTICLES, NOT 
ELSEWHERE SPECIFIED OR INCLUDED; WORKED, 
UNHARDENED GELATINE (EXCEPT GELATINE OF 
HEADING 35.03) AND ARTICLES OF UNHARDENED 
GELATINE.EN 1796 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9602.00.10  Worked vegetable or mineral carving material and 
articles of these materials  15 E  10 % 
9602.00.10A  Moulded or worked paraffin wax  10  E  10 % 
9602.00.20  Gelatine capsules  15  E  10 % 
9602.00.20A  Gelatine capsules for pharmaceutical purposes  0  A  10 % 
9602.00.90  Other 15 E  15 % 
9602.00.90A  Moulded or worked paraffin wax  10  E  15 % 
96.03  BROOMS, BRUSHES (INCLUDING BRUSHES CONSTI ­
TUTING PARTS OF MACHINES, APPLIANCES OR 
VEHICLES), HAND-OPERATED MECHANICAL FLOOR 
SWEEPERS, NOT MOTORIZED, MOPS AND FEATHER 
DUSTERS; PREPARED KNOTS AND TUFTS FOR 
BROOM OR BRUSH MAKING; PAINT PADS AND 
ROLLERS; SQUEEGEES OF RUBBER OR SIMILAR 
FLEXIBLE MATERIALS.  
9603.10.00  Brooms and brushes, consisting of twigs or other 
vegetable materials bound together, with or without 
handles  15 E  15 % 
9603.21.00  Toothbrushes, including denture brushes  15  E  5 % 
9603.29.00  Other 15 E  10 % 
9603.30  Artists' brushes, writing brushes and similar brushes for 
the application of cosmetics:  
9603.30.10  Brushes for the application of cosmetics  15 E  3 % 
9603.30.90  Other 15 E  15 % 
9603.40  Paint, distemper, varnish or similar brushes (other than 
brushes of subheading 9603.30); paint pads and rollers:  
9603.40.11  Brushes for dyeing footwear  15  E  FREE  
9603.40.19  Other 15 E  15 % 
9603.40.20  Paint rollers without handles  15  E  15 % 
9603.40.30  Holders for paint rollers  15  E  10 % 
9603.40.90  Other 15 E  15 % 
9603.50  Other brushes constituting parts of machines, 
appliances or vehicles:  
9603.50.10  Brushes for machines  0  A  3 % 
9603.50.90  Other 5  E  10 %EN 15.12.2012 Official Journal of the European Union 1797
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9603.90  Other: 
9603.90.11  For tooth brushes, shaving brushes and paint brushes  15  E  15 % 
9603.90.19  Other 15 E  15 % 
9603.90.20  Floor mops, with or without cloths or scouring pads  15  E  15 % 
9603.90.30  Mop-head frames, without handle, cloths or scouring 
pads 15 E  15 % 
9603.90.41  Of vegetable fibres, plastic fibres or man-made fibres  15  E  15 % 
9603.90.49  Other 15 E  10 % 
9603.90.50  Non-motorized, hand-operated mechanical floor 
sweepers  15 E  15 % 
9603.90.61  Of vegetable fibres, plastic fibres or man-made fibres  15  E  15 % 
9603.90.61A  Brushes for drafting pencils  0  A  15 % 
9603.90.61B  Brushes of man-made materials bound together in a 
head 15 G  15 % 
9603.90.69  Other 15 E  15 % 
9603.90.69A  Brushes for drafting pencils  0  A  15 % 
9603.90.70  Feather dusters and similar articles  15  E  15 % 
9603.90.91  Wire brushes  15  E  15 % 
9603.90.92  Brooms and brushes of rubber or plastic moulded in 
one piece 15 E  10 % 
9603.90.99  Other 15 E  10 % 
96.04  HAND SIEVES AND HAND RIDDLES.  
9604.00.11  Coffee strainers  0  A  15 % 
9604.00.12  Other, of plastic  0  A  15 % 
9604.00.19  Other 0  A  15 % 
9604.00.90  Other 0  A  3 % 
9605.00.00  TRAVEL SETS FOR PERSONAL TOILET, SEWING OR 
SHOE OR CLOTHES CLEANING.  15 E  15 % 
96.06  BUTTONS, PRESS-FASTENERS, SNAP-FASTENERS 
AND PRESS-STUDS; BUTTON MOULDS AND 
OTHER PARTS OF BUTTONS OR PRESS-FASTENERS, 
SNAP-FASTENERS AND PRESS-STUDS; BUTTON 
BLANKS.  
9606.10.00  Press-fasteners, snap-fasteners and press studs and parts 
therefor  0 A  3 %EN 1798 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9606.21.00  Of plastic, not covered with textile material  5  E  3 % 
9606.22.00  Of base metal, not covered with textile material  5  E  3 % 
9606.29.00  Other 5  E  3 % 
9606.30.00  Button moulds and other parts of buttons; button 
blanks  0 A  3 % 
96.07  SLIDE FASTENERS AND PARTS THEREOF.  
9607.11.00  With teeth of base metal  10  E  3 % 
9607.19.00  Other 15 E  3 % 
9607.20.00  Parts  0  A  3 % 
96.08  BALL POINT PENS; FELT-TIPPED AND OTHER 
POROUS-TIPPED PENS AND MARKERS; FOUNTAIN 
PENS, STYLOGRAPH PENS AND OTHER PENS; DUPLI ­
CATING STYLOS; PROPELLING OR SLIDING PENCILS; 
PENHOLDERS, PENCILHOLDERS AND SIMILAR 
ARTICLES; PARTS (INCLUDING CAPS AND CLIPS) 
OF THE FOREGOING ARTICLES, OTHER THAN 
THOSE OF HEADING 96.09.  
9608.10.00  Ball point pens  15  E  10 % 
9608.20.00  Felt-tipped and other porous-tipped pens and markers  15  E  10 % 
9608.31.00  Indian ink drawing pens  10  C  10 % 
9608.39.00  Other 10 E  10 % 
9608.40.00  Propelling or sliding pencils  0  A  10 % 
9608.50.00  Sets of articles from two or more of the foregoing 
subheadings  10 E  10 % 
9608.60.00  Refills for ballpoint pens, comprising the ballpoint and 
ink-reservoir  5 E  10 % 
9608.91.00  Pen nibs and nib points  5  E  10 % 
9608.99.00  Other 0  A  10 % 
96.09  PENCILS, CRAYONS, PENCIL LEADS, PASTELS, 
DRAWING CHARCOALS, WRITING OR DRAWING 
CHALKS AND TAILORS' CHALKS.  
9609.10  Pencils:  
9609.10.10  Wax pencils and crayons  10 E  10 % 
9609.10.20  With leads encased in a rigid sheath of wood, with 
black leads of clay, graphite or charcoal  10 E  15 % 
9609.10.90  Other, whether or not presented in a range of colours  10  E  10 %EN 15.12.2012 Official Journal of the European Union 1799
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9609.20.00  Leads for pencils or propelling or sliding pencils  0  A  10 % 
9609.90  Other: 
9609.90.10  Writing or drawing chalk  10  E  15 % 
9609.90.90  Other 10 E  10 % 
96.10  SLATES AND BOARDS, WITH WRITING OR 
DRAWING SURFACES, WHETHER OR NOT FRAMED.  
9610.00.10  Slates or boards for children, whether or not incor ­
porating a counting frame  15 E  10 % 
9610.00.90  Other 15 E  15 % 
9611.00.00  DATE, SEALING OR NUMBERING STAMPS, AND THE 
LIKE (INCLUDING DEVICES FOR PRINTING OR 
EMBOSSING LABELS), DESIGNED FOR OPERATING 
IN THE HAND; HAND-OPERATED COMPOSING 
STICKS AND HAND PRINTING SETS INCOR ­
PORATING SUCH COMPOSING STICKS.  15 E  15 % 
96.12  TYPEWRITER OR SIMILAR RIBBONS, INKED OR 
OTHERWISE PREPARED FOR GIVING IMPRESSIONS, 
WHETHER OR NOT ON SPOOLS OR IN 
CARTRIDGES; INK-PADS, WHETHER OR NOT 
INKED, WITH OR WITHOUT BOXES.  
9612.10.00  Ribbons  5  E  10 % 
9612.10.00A  For printers for automatic data processing machines 
and similar printers  15 E  10 % 
9612.20.00  Ink-pads  15  E  15 % 
96.13  CIGARETTE LIGHTERS AND OTHER LIGHTERS, 
WHETHER OR NOT MECHANICAL OR ELECTRICAL, 
AND PARTS THEREOF OTHER THAN FLINTS AND 
WICKS.  
9613.10.00  Pocket lighters, gas fuelled, non-refillable  15  C  10 % 
9613.20.00  Pocket lighters, gas fuelled, refillable  15  E  10 % 
9613.80  Other lighters:  
9613.80.10  Table lighters  15  E  10 % 
9613.80.90  Other 0  A  10 % 
9613.90.00  Parts  0  A  10 % 
96.14  SMOKING PIPES (INCLUDING PIPE BOWLS) AND 
CIGAR OR CIGARETTE HOLDERS, AND PARTS 
THEREOF.  
9614.00.10  Stems or mouthpieces for pipes  15 C  10 % 
9614.00.90  Other 15 C  15 %EN 1800 Official Journal of the European Union 15.12.2012
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
96.15  COMBS, HAIR-SLIDES AND THE LIKE; HAIRPINS, 
CURLING GRIPS, HAIR-CURLERS AND THE LIKE, 
OTHER THAN THOSE OF HEADING 85.16, AND 
PARTS THEREOF.  
9615.11.00  Of hard rubber or of plastic  15  E  15 % 
9615.19  Other: 
9615.19.10  Hair-slides carved from the materials of headings 96.01 
and 96.02  15 E  10 % 
9615.19.90  Other combs, hair-slides and the like  15  E  15 % 
9615.90  Other: 
9615.90.10  Hairpins of iron or steel  15  E  15 % 
9615.90.90  Other 15 E  10 % 
96.16  SCENT SPRAYS, AND MOUNTS AND HEADS 
THEREFOR; POWDER-PUFFS AND PADS FOR THE 
APPLICATION OF COSMETICS OR TOILET PREPARA­
TIONS.  
9616.10.00  Scent sprays and similar toilet sprays, and mounts and 
heads therefor  15 E  3 % 
9616.20.00  Powder-puffs and pads for the application of cosmetics 
or toilet preparations  15 E  3 % 
9617.00.00  VACUUM FLASKS AND OTHER VACUUM VESSELS, 
COMPLETE WITH CASES; PARTS THEREOF OTHER 
THAN GLASS INNERS.  10 E  10 % 
9618.00.00  TAILORS' DUMMIES AND SIMILAR ARTICLES; 
AUTOMATA AND OTHER ANIMATED DISPLAYS 
USED FOR SHOP WINDOW DRESSING.  15 E  5 % 
97.01  PAINTINGS, DRAWINGS AND PASTELS, EXECUTED 
ENTIRELY BY HAND, OTHER THAN DRAWINGS OF 
HEADING 49.06 AND OTHER THAN HAND- 
PAINTED OR HAND-DECORATED MANUFACTURED 
ARTICLES; COLLAGES AND SIMILAR DECORATIVE 
PLAQUES.  
9701.10  Paintings, drawings and pastels:  
9701.10.10  Unframed, whether or not mounted on a framework  5  E  FREE  
9701.10.20  Framed with plastic  10  E  10 % 
9701.10.90  Other 10 E  15 % 
9701.90.00  Other 15 E  15 % 
9701.90.00A  Framed  10  E  15 % 
9702.00.00  ORIGINAL ENGRAVINGS, PRINTS AND LITHO ­
GRAPHS. 10 E  15 %EN 15.12.2012 Official Journal of the European Union 1801
Panama Code 2007  Description  Base Rate CA Category  Base Rate Panama  Observations  
9703.00.00  ORIGINAL SCULPTURES AND STATUARY, IN ANY 
MATERIAL. 10 E  FREE  
9704.00.00  POSTAGE OR REVENUE STAMPS, STAMP-POST­
MARKS, FIRST-DAY COVERS, POSTAL STATIONERY 
(STAMPED PAPER), AND THE LIKE, USED OR 
UNUSED, OTHER THAN THOSE OF HEADING 49.07.  5 E  FREE  
9705.00.00  COLLECTIONS AND COLLECTORS' PIECES OF ZOOL­
OGICAL, BOTANICAL, MINERALOGICAL, 
ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, 
PALAEONTOLOGICAL, ETHNOGRAPHIC OR 
NUMISMATIC INTEREST.  5 E  FREE  
9706.00.00  ANTIQUES OF AN AGE EXCEEDING ONE HUNDRED 
YEARS.  10 E  15 %EN 1802 Official Journal of the European Union 15.12.2012
ANNEX II  
CONCERNING DEFINITION OF THE CONCEPT OF  "ORIGINATING PRODUCTS " AND METHODS OF 
ADMINISTRATIVE COOPERATION  
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 of Origin  
Article 4 Wholly Obtained Products  
Article 5 Sufficiently Worked or Processed Products  
Article 6 Insufficient Working or Processing  
Article 7 Unit of Qualification  
Article 8 Accessories, Spare Parts and Tools  
Article 9 Sets  
Article 10 Neutral Elements  
TITLE III TERRITORIAL REQUIREMENTS  
Article 11 Principle of Territoriality  
Article 12 Direct Transport  
Article 13 Exhibitions  
TITLE IV PROOF OF ORIGIN 
Article 14 General Requirements  
Article 15 Procedure for the Issue of a Movement Certificate EUR.1  
Article 16 Movement Certificates EUR.1 Issued Retrospectively  
Article 17 Issue of a Duplicate Movement Certificate EUR.1  
Article 18 Issue of Movement Certificates EUR.1 on the Basis of a Proof of Origin Issued or Made out Previously  
Article 19 Conditions for Making Out an Invoice Declaration  
Article 20 Approved Exporter  
Article 21 Validity of Proof of Origin  
Article 22 Submission of Proof of Origin  
Article 23 Importation by Instalments  
Article 24 Exemptions from Proof of Origin  
Article 25 Supporting DocumentsEN 15.12.2012 Official Journal of the European Union 1803
Article 26 Preservation of Proof of Origin and Supporting Documents  
Article 27 Discrepancies and Formal Errors  
Article 28 Amounts Expressed in Euro  
TITLE V ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION 
Article 29 Administrative Cooperation  
Article 30 Verification of Proofs of Origin  
Article 31 Dispute Settlement  
Article 32 Penalties  
Article 33 Free Zones  
TITLE VI CEUTA AND MELILLA  
Article 34 Application of this Annex  
Article 35 Special Conditions  
TITLE VII FINAL PROVISIONS  
Article 36 Amendments to this Annex  
Article 37 Explanatory Notes  
Article 38 Transitional Provisions for Products in Transit or Storage  
Article 39 Transitional Provision for Cumulation Purposes  
LIST OF APPENDICES  
Appendix 1: Introductory notes to Annex II.  
Appendix 2: List of working or processing required to be carried out on non-originating materials in order that the 
product manufactured can obtain originating status.  
Appendix 2A: Addendum to the list of working and processing required to be carried out on non-originating materials 
in order that the product manufactured can obtain originating status.  
Appendix 3: Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1.  
Appendix 4: Invoice declaration.  
Appendix 5: Period of time for the presentation of an invoice declaration or reimbursement of tariffs in accordance 
with Articles 19, paragraph 6 and 21, paragraph 4 of Annex II, concerning the Definition of the Concept 
of " Originating Products " and Methods of Administrative Cooperation.  
Appendix 6: Amounts referred to in Articles 19, paragraph 1(b) and 24, paragraph 3 of Annex II, concerning the 
Definition of the Concept of  "Originating Products " and Methods of Administrative Cooperation  
JOINT DECLARATIONS (INCLUDED AT THE END OF THIS AGREEMENT)  
Joint Declaration concerning the Principality of Andorra  
Joint Declaration concerning the Republic of San Marino  
Joint Declaration concerning derogations  
Joint Declaration regarding the revision of the rules of origin contained in Annex II (Concerning the 
Definition of the Concept of  "Originating Products " and Methods of Administrative Cooperation)  
Joint Declaration concerning the revision of the rules of origin applicable to products of Chapters 61 and 
62 of the Harmonized System  
Joint Declaration concerning temporal use of additional non-originating materials for products of Chapters 
61 and 62 of the Harmonized SystemEN 1804 Official Journal of the European Union 15.12.2012
TITLE I  
GENERAL PROVISIONS  
Article 1  
Definitions  
For the purposes of this Annex (  1 ): 
(a) " chapters ", "headings " and  "subheadings " mean the chapters, the 
headings (four-digit codes) and the subheadings (six-digit codes) 
used in the nomenclature which makes up the Harmonized 
System (HS);  
(b) "classified " refers to the classification of a product or material under 
a particular heading;  
(c) " competent public authority " refers to: customs authorities of the 
Member States of the European Union;  
For Costa Rica, the  Promotora del Comercio Exterior de Costa Rica 
(PROCOMER) , or its successor;  
For El Salvador, the  Centro de Trámites de Exportación del Banco Central 
de Reserva (CENTREX/BCR)  for issuance of movement certificates 
EUR.1, verification of proofs of origin for exports and to grant 
the status of approved exporter; and  Dirección General de Aduanas 
(DGA) del Ministerio de Hacienda  for verification of proofs of origin 
for imports, or their successors;  
For Guatemala, the  Dirección de Administración del Comercio Exterior del 
Ministerio de Economía  for issuance of movement certificates EUR.1, 
to grant the status of approved exporter and for verification of 
proofs of origin, or its successor;  
For Honduras, the  Dirección General de Integración Económica y Política 
Comercial de la Secretaría de Estado en los Despachos de Industria y 
Comercio  for issuance of movement certificates EUR.1, to grant the 
status of approved exporter and for verification of proofs of origin, 
or its successor;  
For Nicaragua, the  Centro de Trámites de las Exportaciones (CETREX) del 
Ministerio de Fomento, Industria y Comercio (MIFIC)  for issuance of 
movement certificates EUR.1, verification of proofs of origin for 
exports and to grant the status of approved exporter; and the  
Dirección General de Servicios Aduaneros (DGA)  for verification of 
proofs of origin for imports or their successors; and  
For Panama, the  Ministerio de Comercio e Industrias  for issuance of 
movement certificates EUR.1; and the  Autoridad Nacional de Aduanas  
for verification of proofs of origin and to grant the status of 
approved exporter, or their successors;  
(d) "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;  
(e) "customs value " means the value as determined in accordance with 
the WTO Agreement on Implementation of Article VII of the 
General Agreement on Tariffs and Trade 1994 (hereinafter 
referred to as  "Customs Valuation Agreement "); (f) "ex-works price " means the price paid for the product ex works to 
the manufacturer in the Party 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) "goods " means both materials and products;  
(h) " manufacture " means any kind of working or processing, including 
assembly or specific operations;  
(i) "material " means any ingredient, raw material, component or part, 
amongst others, used in the manufacture of the product;  
(j) "product " means the product being manufactured, even if it is 
intended for later use in another manufacturing operation;  
(k) "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 Party;  
(l) "value of originating materials " means the value of such materials as 
defined in (k), applied  mutatis mutandis . 
TITLE II  
DEFINITION OF THE CONCEPT OF  " ORIGINATING 
PRODUCTS " 
Article 2  
General requirements 
1. For the purpose of implementing Title II (Trade in Goods) of Part 
IV of this Agreement, the following products shall be considered as 
originating in the European Union:  
(a) products wholly obtained in the European Union within the 
meaning of Article 4;  
(b) products obtained in the European Union incorporating materials 
which have not been wholly obtained there, provided that such 
materials have undergone sufficient working or processing in the 
European Union within the meaning of Article 5.  
2. For the purpose of implementing Title II (Trade in Goods) of Part 
IV of this Agreement, the following products shall be considered as 
originating in Central America:  
(a) products wholly obtained in Central America within the meaning of 
Article 4;  
(b) products obtained in Central America incorporating materials which 
have not been wholly obtained there, provided that such materials 
have undergone sufficient working or processing in Central America 
within the meaning of Article 5.  
Article 3  
Cumulation of origin  
1. Materials originating in the European Union shall be considered as 
materials originating in Central America when incorporated into a 
product obtained there. It shall not be necessary that such materials 
have undergone sufficient working or processing, provided they have 
undergone working or processing going beyond that referred to in 
Article 6.EN 15.12.2012 Official Journal of the European Union 1805  
( 1 ) Unless otherwise provided for in this Annex, all references made to Articles 
shall be understood to be referred to Articles of this Annex.
2. Materials originating in Central America shall be considered as 
materials originating in the European Union when incorporated into a 
product obtained there. It shall not be necessary that such materials 
have undergone sufficient working or processing, provided they have 
undergone working or processing going beyond that referred to in 
Article 6.  
3. Notwithstanding paragraphs 1 and 2, materials originating in 
Bolivia, Colombia, Ecuador, Peru or Venezuela shall be considered as 
materials originating in Central America when further processed or 
incorporated into a product obtained there (  1 ). 
4. In order for the products referred to in paragraph 3 to acquire 
originating status, it shall not be necessary that the materials have 
undergone sufficient working or processing, provided that:  
(a) the working or processing of the materials carried out in Central 
America went beyond the operations referred to in Article 6;  
(b) the materials were originating in one of the countries listed in 
paragraph 3, in application of rules of origin identical to those 
applicable if said materials were exported directly to the European 
Union; and  
(c) the existing arrangements in force between Central America and the 
other countries referred to in paragraph 3 allow for adequate admin ­
istrative cooperation procedures ensuring full implementation of this 
paragraph, as well as of certification and of verification of the 
originating status of the products (  2 ). 
5. The originating status of materials exported from one of the 
countries referred to in paragraph 3 to Central America to be used in 
further working or processing shall be established by a proof of origin 
under which these materials could be exported directly to the European 
Union.  
6. Proof of the originating status, acquired under the terms of 
paragraph 4, of goods exported to the European Union shall be estab ­
lished by a movement certificate EUR.1 issued or an invoice declaration 
made out in the exporting country in accordance with the provisions of 
Title IV (Proof of Origin) of this Annex. These documents shall bear the 
mention  "cumulation with (name of country) ". 
7. At the request of a Republic of the CA Party or the European 
Union, materials originating in Mexico, South American or Caribbean 
countries shall be considered as materials originating respectively in 
Central America or in the European Union when further processed or 
incorporated into a product obtained there.  
8. The request shall be submitted to the Sub-Committee on Customs, 
Trade Facilitation and Rules of Origin established under Article 123 of 
Chapter 3 (Customs and Trade Facilitation) of Title II of Part IV of this 
Agreement.  
9. In order for the products referred to in paragraph 7 to acquire 
originating status, it shall not be necessary that the materials have 
undergone sufficient working or processing, provided that:  
(a) the working or processing of the materials carried out in Central 
America or in the European Union went beyond the operations 
referred to in Article 6;  (b) the materials were originating in Mexico, South American or 
Caribbean country, in application of rules of origin identical to 
those applicable if said materials were exported directly to the 
European Union;  
(c) the materials were originating in Mexico, South American or 
Caribbean country, in application of rules of origin identical to 
those applicable if said materials were exported directly to Central 
America; and  
(d) the Republics of the CA Party, the European Union and the other 
country or countries concerned have an arrangement on adequate 
administrative cooperation procedures which will ensure full imple ­
mentation of this paragraph as well as of certification and of verifi ­
cation of the originating status of the products.  
10. The Parties, on a common accord, shall notify to the Sub- 
Committee on Customs, Trade Facilitation and Rules of Origin the 
materials to which the provisions of paragraphs 7 to 12 shall apply.  
11. The cumulation established in paragraphs 7, 8, 9, 10 and 12 of 
this Article may be applied provided that:  
(a) preferential trade agreements in accordance with Article XXIV GATT 
1994 between the non-party concerned and the Republics of the 
CA Party and the European Union respectively, are in force. This 
cumulation shall only be applied between the Parties for which 
those agreements are in force;  
(b) cumulation provisions equivalent to the ones provided under para ­
graphs 7, 8, 9, 10 and 12 of this Article are contained in the 
Agreements referred to under (a), in order for the cumulation 
provisions to apply in a reciprocal manner between the Republics 
of the CA Party, the European Union and the non-Party concerned, 
respectively; and  
(c) notices indicating the fulfilment of the necessary requirements to 
apply cumulation under paragraphs 7, 8, 9, 10 and 12 of this 
Article have been published in the Official Journal of the 
European Union (C series), in the official publications of the 
Republics of the CA Party and of the non-Party countries 
concerned according to their own procedures.  
12. The Parties may establish additional conditions for the appli ­
cation of paragraphs 7 to 11.  
Article 4  
Wholly obtained products  
1. The following shall be considered as wholly obtained in the 
European Union or in Central America:  
(a) mineral products extracted from their soil or from their seabed;  
(b) vegetable products harvested or grown and gathered there;  
(c) live animals born and raised there;  
(d) products from live animals raised there;  
(e) (i) products obtained by hunting conducted there;  
(ii) products obtained by fishing conducted in their inland waters 
or within twelve nautical miles measured from the baselines of 
the European Union or of the Republics of the CA Party;EN 1806 Official Journal of the European Union 15.12.2012  
( 1 ) In case a country set out in this paragraph, no longer benefited from a 
preferential tariff treatment in the European Union market, preventing 
Central America from cumulating materials under this Article, the European 
Union shall take all measures compatible with its WTO obligations necessary 
to ensure that Central America maintains the same level of flexibility that it is 
entitled to under Article 3. After receiving a request under this provision the 
European Union shall, without undue delay, inform the affected Republics of 
the CA Party on actions taken in order to ensure continuation of cumulation 
possibilities provided for in this Article.  
( 2 ) Arrangements referred to in this paragraph were complied with and notified to 
the European Union. The notification's reference was published on 29.05.2003 
in OJ L 134/1.
(iii) products of aquaculture, including mariculture where the fish, 
crustaceans, molluscs and others aquatic invertebrates are born 
or raised there;  
(f) products of sea fishing and other products taken from the sea 
outside twelve nautical miles measured from the baselines of the 
European Union or of the Republics of the CA Party 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 terri ­
torial 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 which:  
(a) are registered in a Member State of the European Union or in a 
Republic of the CA Party in accordance with the domestic legis ­
lation of each Party;  
(b) sail under the flag of a Member State of the European Union or of a 
Republic of the CA Party; and  
(c) meet one of the following conditions:  
(i) they are at least 50 per cent owned by nationals of the Member 
States of the European Union or of the Republics of the CA 
Party; or  
(ii) they are owned by companies  
— which have their head office and their main place of 
business in a Member State of the European Union or in 
a Republic of the CA Party, and  
— which are at least 50 per cent owned by a Member State of 
the European Union or a Republic of the CA Party, public 
entities or nationals thereof.  
3. The conditions of paragraph 2 can be fulfilled in the different 
countries mentioned in Article 3 under conditions referred to in this 
Article.  
Article 5  
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 Appendix 2 are fulfilled.  
The conditions referred to above indicate, for all products covered by 
the Agreement, the working or processing which shall 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, shall 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 for which Appendix 1 shall apply. 
Additionally, this paragraph shall not apply to products wholly 
obtained in the Parties. However, without prejudice to Article 7, the 
tolerance provided for in this paragraph applies also to the materials 
which are used in the manufacture of a product and for which the rule 
laid down in the list in Appendix 2 for that product requires that such 
materials be wholly obtained.  
3. Paragraphs 1 and 2 shall apply subject to the provisions of 
Article 6.  
Article 6  
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 5 
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 or flavour sugar or form sugar lumps; partial 
or total milling of crystal sugar;  
(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 distin ­
guishing signs on products or their packaging;  
(m) simple mixing of products, whether or not of different kinds; 
mixing of sugar with any material;EN 15.12.2012 Official Journal of the European Union 1807
(n) simple assembly of parts of articles to constitute a complete article 
or disassembly of products into parts;  
(o) slaughter of animals;  
(p) a combination of two or more operations specified in (a) to (o).  
2. All operations carried out in the European Union or in Central 
America on a given product shall be considered together when deter ­
mining whether the working or processing undergone by that product 
is to be regarded as insufficient within the meaning of paragraph 1.  
Article 7  
Unit of Qualification  
1. The unit of qualification for the application of the provisions of 
this Annex shall be the particular product which is considered as the 
basic unit when determining classification using the nomenclature of 
the Harmonized System.  
It follows that:  
(a) when a product composed of a group or assembly of articles is 
classified under the terms of the Harmonized 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 Harmonized System, 
each product must be taken individually when applying the 
provisions of this Annex.  
2. Where, under General Rule 5 of the Harmonized System, 
packaging is included with the product for classification purposes, it 
shall be included for the purposes of determining origin.  
Article 8  
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 9  
Sets 
Sets, as defined in General Rule 3 of the Harmonized 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 10 
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 11 
Principle of territoriality  
1. The conditions set out in Title II of this Annex, relating to the 
acquisition of originating status must be fulfilled without interruption in 
the European Union or Central America.  
2. If originating goods exported from the European Union or from 
Central America to another country return, they shall 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 of this Annex shall not be affected by 
working or processing done outside the Parties on materials exported 
from the European Union or from Central America and subsequently 
re-imported there, provided that:  
(a) said materials are wholly obtained in the European Union or in 
Central America or have undergone working or processing 
beyond the operations referred to in Article 6 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 Parties 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 of this Annex shall not apply to 
working or processing done outside the Parties. But where, in the list in 
Appendix 2, 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 incor ­
porated in the territory of the Party concerned, taken together with the 
total added value acquired outside the Parties 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 mean all costs arising outside the Parties, 
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 Appendix 2 or 
which can be considered sufficiently worked or processed only if the 
general tolerance fixed in Article 5, paragraph 2 is applied.EN 1808 Official Journal of the European Union 15.12.2012
7. The provisions of paragraphs 3 and 4 shall not apply to products 
of Chapters 50 to 63 of the Harmonized System.  
8. Any working or processing of the kind covered by the provisions 
of this Article and done outside the Parties shall be done under the 
outward processing arrangements, or similar arrangements.  
Article 12 
Direct transport 
1. The preferential tariff treatment provided for under this 
Agreement applies only to products, satisfying the requirements of 
this Annex, which are transported directly between the Parties. 
However, products 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 territories 
other than those of the Parties.  
2. Evidence that the conditions set out in paragraph 1 have been 
fulfilled shall be supplied to the customs authorities of the importing 
Party by the production of:  
(a) a single transport document covering the passage from the 
exporting Party through the country of transit; or  
(b) certification issued by the customs authorities of the country of 
transit containing the following:  
(i) an exact description of the products,  
(ii) 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) the conditions under which the products remained in the transit 
country; or  
(c) failing these, any substantiating documents to the satisfaction of the 
customs authority of the importing Party.  
Article 13 
Exhibitions 
1. Originating products, sent for exhibition in a country other than 
the Parties and sold after the exhibition for importation into the 
territory of a Party shall benefit on importation from the provisions 
of this Agreement provided it is shown to the satisfaction of the 
customs authorities that:  
(a) an exporter has consigned these products from the European Union 
or from a Republic of the CA Party 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 territory of a Party;  
(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 IV of this Annex and submitted to the customs 
authorities of the importing Party 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  
PROOF OF ORIGIN  
Article 14 
General requirements 
1. Products originating in the European Union shall, on importation 
into Central America, and products originating in Central America shall, 
on importation into the European Union, benefit from this Agreement 
upon submission of either:  
(a) a movement certificate EUR.1, a specimen of which appears in 
Appendix 3; or  
(b) in the cases specified in Article 19, paragraph 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 Appendix 4.  
2. Notwithstanding paragraph 1, originating products within the 
meaning of this Annex shall, in the cases specified in Article 24, 
benefit from the Agreement without it being necessary to submit any 
of the documents referred to above.  
Article 15 
Procedure for the issue of a movement certificate EUR.1  
1. A movement certificate EUR.1 shall be issued by the competent 
public authority of the exporting Party 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 Appendix 3. 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 legislation of the 
exporting Party. 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 
competent public authority of the exporting Party where the movement 
certificate EUR.1 is issued, all appropriate documents proving the orig ­
inating status of the products concerned as well as the fulfilment of the 
other requirements of this Annex.  
4. A movement certificate EUR.1 shall be issued by the competent 
public authority of a Member State of the European Union or of a 
Republic of the CA Party if the products concerned can be considered 
as products originating in the European Union or in Central America 
and fulfil the other requirements of this Annex.EN 15.12.2012 Official Journal of the European Union 1809
5. The competent public 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 
Annex. For this purpose, they shall have the right to call for any 
evidence and to carry out any inspection of the exporter's accounting 
records (  1 ) 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 competent 
public authorities and made available to the exporter as soon as actual 
exportation has been effected or ensured.  
Article 16 
Movement certificates EUR.1 issued retrospectively  
1. Notwithstanding Article 15, paragraph 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 competent public auth ­
orities 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 competent public 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 phrase  "issued retrospectively " in one of the 
following languages:  
BG " ИЗДАДЕН ВПОСЛЕДСТВИЕ " 
ES " EXPEDIDO A POSTERIORI " 
CS " VYSTAVENO DODATE ČNE" 
DA " UDSTEDT EFTERFØLGENDE " 
DE " NACHTRÄGLICH AUSGESTELLT " 
ET " TAGANTJÄRELE VÄLJA ANTUD " 
EL " ΕΚΔΟΘΕΝ  ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ " 
EN " ISSUED RETROSPECTIVELY " 
FR " DÉLIVRÉ A POSTERIORI " 
IT " RILASCIATO A POSTERIORI " 
LV " IZSNIEGTS RETROSPEKT ĪVI" 
LT " RETROSPEKTYVUSIS IŠDAVIMAS " 
HU " KIADVA VISSZAMEN ŐLEGES HATÁLLYAL " MT " MAHRUG RETROSPETTIVAMENT " 
NL " AFGEGEVEN A POSTERIORI " 
PL " WYSTAWIONE RETROSPEKTYWNIE " 
PT " EMITIDO A POSTERIORI " 
RO " EMIS A POSTERIORI " 
SK " VYDANÉ DODATOČ NE" 
SL " IZDANO NAKNADNO " 
FI " ANNETTU JÄLKIKÄTEEN " 
SV " UTFÄRDAT I EFTERHAND " 
5. The endorsement referred to in paragraph 4 shall be inserted in 
the " Remarks " box of the movement certificate EUR.1.  
Article 17 
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 competent public authorities 
which issued it for a duplicate made out on the basis of the export 
documents in their possession.  
2. The duplicate issued in this way must be endorsed with the phrase  
"duplicate " in one of the following languages:  
BG " ДУБЛИКАТ " 
ES " DUPLICADO " 
CS " DUPLIKÁT " 
DA " DUPLIKAT " 
DE " DUPLIKAT " 
ET " DUPLIKAAT " 
EL " ΑΝΤΙΓΡΑΦΟ " 
EN " DUPLICATE " 
FR " DUPLICATA " 
IT " DUPLICATO " 
LV " DUBLIK ĀTS" 
LT " DUBLIKATAS" 
HU " MÁSODLAT " 
MT " DUPLIKAT " 
NL " DUPLICAAT " 
PL " DUPLIKAT " 
PT " SEGUNDA VIA " 
RO " DUPLICAT " 
SK " DUPLIKÁT " 
SL " DVOJNIK " 
FI " KAKSOISKAPPALE " 
SV " DUPLIKAT "EN 1810 Official Journal of the European Union 15.12.2012  
( 1 ) For greater certainty, whenever the concept of  "account" is used in this Annex 
or in its appendixes, it shall be understood as referring to accounting records.
3. The endorsement referred to in paragraph 2 shall be inserted in 
the " Remarks " box of the duplicate movement certificate EUR.1.  
4. The duplicate, which must bear the date of issue of the original 
movement certificate EUR.1, shall take effect as from that date.  
Article 18 
Issue of movement certificates EUR.1 on the basis of a proof of 
origin issued or made out previously  
When originating products are placed under the control of a customs 
office in a Party, it shall be possible to replace the original proof of 
origin by one or more movement certificates EUR.1 for the purpose of 
sending all or some of these products elsewhere within the European 
Union or Central America. The replacement movement certificate(s) 
EUR.1 shall be issued by the customs office in the EU Party under 
whose control the products are placed or by the respective competent 
public authority of the Republics of the CA Party.  
Article 19 
Conditions for making out an invoice declaration  
1. An invoice declaration as referred to in Article 14, paragraph 1(b) 
may be made out:  
(a) by an approved exporter within the meaning of Article 20; or  
(b) by any exporter for any consignment consisting of one or more 
packages containing originating products whose total value does not 
exceed the amount in Euros established in Appendix 6 (Amounts 
referred to in Articles 19, paragraph 1(b) and 24, paragraph 3 of 
Annex II, concerning the Definition of the Concept of  "Originating 
Products " and Methods of Administrative Cooperation).  
2. An invoice declaration may be made out if the products 
concerned can be considered as products originating in the European 
Union or in Central America and fulfil the other requirements of this 
Annex.  
3. The exporter making out an invoice declaration shall be prepared 
to submit at any time, at the request of the competent public authorities 
of the exporting Party, all appropriate documents proving the orig ­
inating status of the products concerned as well as the fulfilment of 
the other requirements of this Annex.  
4. An invoice declaration shall be made out by the exporter by 
typing, stamping or printing on the invoice, the delivery note or 
another commercial document, the text of the declaration included in 
Appendix 4, by using one of the linguistic versions set out in that 
Appendix and in accordance with the provisions of the domestic legis ­
lation of the exporting Party. If the declaration is hand-written, it shall 
be written in ink in printed characters.  
5. Invoice declarations shall bear the original signature of the 
exporter in manuscript. However, an approved exporter within the 
meaning of Article 20 shall not be required to sign such declarations 
provided that he gives the competent public authorities of the exporting 
Party a written undertaking that he accepts full responsibility for any 
invoice declaration which identifies him as if it had been signed in 
manuscript by him.  
6. An invoice declaration may be made out by the exporter when the 
products to which it relates are exported, or after exportation on 
condition that it is presented in the importing Party no longer than 
the period established in Appendix 5.  Article 20 
Approved exporter  
1. The competent public authorities of the exporting Party may 
authorise any exporter, hereinafter referred to as  "approved exporter ", 
who makes frequent shipments of products under this Agreement to 
make out invoice declarations irrespective of the value of the products 
concerned. An exporter seeking such authorisation must offer to the 
satisfaction of the competent public authorities all guarantees necessary 
to verify the originating status of the products as well as the fulfilment 
of the other requirements of this Annex.  
2. The competent public authorities may grant the status of 
approved exporter subject to any conditions which they consider appro ­
priate.  
3. The competent public authorities shall grant to the approved 
exporter an authorisation number which shall appear on the invoice 
declaration.  
4. The competent public authorities shall monitor the use of the 
authorisation by the approved exporter.  
5. The competent public authorities may withdraw the authorisation 
at any time. They shall do so where the approved exporter no longer 
offers the guarantees referred to in paragraph 1, no longer fulfils the 
conditions referred to in paragraph 2 or otherwise makes an incorrect 
use of the authorisation.  
Article 21 
Validity of proof of origin 
1. A proof of origin shall be valid for twelve months from the date 
of issue in the exporting Party, and shall be submitted within said 
period to the customs authorities of the importing Party.  
2. Proofs of origin which are submitted to the customs authorities of 
the importing Party after the final date for presentation specified in 
paragraph 1 may be accepted for the purpose of applying preferential 
tariff treatment, where the failure to submit these documents by the 
final date set is due to exceptional circumstances.  
3. In other cases of belated presentation, the customs authorities of 
the importing Party may accept the proofs of origin where the products 
have been submitted before said final date.  
4. According to the domestic legislation of the importing Party, a 
preferential tariff treatment may be awarded, when it proceeds, through 
the reimbursement of the tariffs in a period no longer than the period 
established in Appendix 5 from the date of acceptance of the import 
declaration, where a proof of origin is presented indicating that the 
imported goods were at that date eligible for preferential tariff 
treatment.  
Article 22 
Submission of proof of origin  
Proofs of origin shall be submitted to the customs authorities of the 
importing Party in accordance with the procedures applicable in that 
Party. Said authorities may require a translation of a proof of origin and 
may also require the import declaration to be accompanied by a 
statement from the importer to the effect that the products meet the 
conditions required for the implementation of this Agreement.EN 15.12.2012 Official Journal of the European Union 1811
Article 23 
Importation by instalments  
Where, at the request of the importer and on the conditions laid down 
by the customs authorities of the importing Party, dismantled or non- 
assembled products within the meaning of General Rule 2(a) of the 
Harmonized System falling within Sections XVI and XVII or headings 
7308 and 9406 of the Harmonized System are imported by instal ­
ments, a single proof of origin for such products shall be submitted 
to the customs authorities upon importation of the first instalment.  
Article 24 
Exemptions from proof of origin  
1. Products sent as small packages from private persons to private 
persons or forming part of travellers' personal luggage shall be admitted 
as originating products without requiring the submission of a proof of 
origin, provided that such products are not imported by way of trade 
and have been declared as meeting the requirements of this Annex and 
where there is no doubt as to the veracity of such a declaration. In the 
case of products sent by post, this declaration can be made on the 
customs declaration CN22/CN23 or on a sheet of paper annexed to 
that document.  
2. Imports which are occasional and consist solely of products for 
the personal use of the recipients or travellers or their families shall not 
be considered as imports by way of trade if it is evident from the nature 
and quantity of the products that no commercial purpose is in view.  
3. Furthermore, the total value of these products shall not exceed in 
the case of small packages or of products forming part of travellers' 
personal luggage, the amounts in Euros established in Appendix 6 
(Amounts referred to in Articles 19, paragraph 1(b) and 24, 
paragraph 3 of Annex II, concerning the Definition of the Concept of  
"Originating Products " and Methods of Administrative Cooperation).  
Article 25 
Supporting documents  
The documents referred to in Articles 15, paragraph 3 and 19, 
paragraph 3 used for the purpose of proving that products covered 
by a movement certificate EUR.1 or an invoice declaration can be 
considered as products originating in the European Union or in 
Central America and fulfil the other requirements of this Annex may 
consist  inter alia  of the following:  
(a) direct evidence of the processes carried out by the exporter or 
supplier to obtain the goods concerned, contained for example in 
his accounting records or internal book-keeping;  
(b) documents proving the originating status of materials used, issued 
or made out in a Party, where these documents are used in 
accordance with domestic legislation;  
(c) documents proving the working or processing of materials in the 
European Union or in Central America, issued or made out in a 
Party, where these documents are used in accordance with domestic 
legislation;  
(d) movement certificates EUR.1 or invoice declarations proving the 
originating status of materials used, issued or made out in a Party 
in accordance with this Annex.  Article 26 
Preservation of proof of origin and supporting documents  
1. The exporter applying for the issuance of a movement certificate 
EUR.1 shall keep for at least three years the documents referred to in 
Article 15, paragraph 3.  
2. The exporter making out an invoice declaration shall keep for at 
least three years a copy of this invoice declaration as well as the 
documents referred to in Article 19, paragraph 3.  
3. The competent public authority of the exporting Party issuing a 
movement certificate EUR.1 shall keep for at least three years the 
application form referred to in Article 15, paragraph 2.  
4. The customs authorities of the importing Party shall keep for at 
least three years the movement certificates EUR.1 and the invoice 
declarations submitted to them, which may be kept in electronic format.  
Article 27 
Discrepancies and formal errors  
1. The discovery of slight discrepancies between the statements made 
in the proof of origin and those made in the documents submitted to 
the customs office for the purpose of carrying out the formalities for 
importing the products shall not  ipso facto  render the proof of origin 
null and void if it is duly established that this document does 
correspond to the products submitted.  
2. Obvious formal errors such as typing errors on a proof of origin 
should not cause this document to be rejected if these errors are not 
such as to create doubts concerning the correctness of the statements 
made in this document.  
Article 28 
Amounts expressed in euro 
1. For the application of the provisions of Article 19, paragraph 1(b) 
and Article 24, paragraph 3 in cases where products are invoiced in a 
currency other than euro, amounts in the national currencies of the 
Member States of the European Union or of the Republics of the CA 
Party equivalent to the amounts expressed in euro shall be fixed 
annually by each Member State of the European Union or Republic 
of the CA Party concerned.  
2. A consignment shall benefit from the provisions of Article 19, 
paragraph 1(b) or Article 24, paragraph 3 by reference to the currency 
in which the invoice is drawn up, according to the amount fixed by the 
Member State of the European Union or Republic of the CA Party 
concerned.  
3. The amounts to be used in any given national currency shall be 
the equivalent in that currency of the amounts expressed in euro as at 
the first working day of October. The amounts shall be communicated 
to the European Commission by October 15th, and shall apply from 
January 1st, the following year. The European Commission shall notify 
the Member States of the European Union and the Republics of the CA 
Party concerned of the relevant amounts.EN 1812 Official Journal of the European Union 15.12.2012
4. The Member States of the European Union and the Republics of 
the CA Party may round up or down the amount resulting from the 
conversion into its national currency of an amount expressed in euro. 
The rounded-off amount may not differ from the amount resulting 
from the conversion by more than 5 per cent. A Member State of 
the European Union or a Republic of the CA Party may retain 
unchanged its national currency equivalent of an amount expressed in 
euro if, at the time of the annual adjustment provided for in paragraph 
3, the conversion of that amount, prior to any rounding-off, results in 
an increase of less than 15 per cent in the national currency equivalent. 
The national currency equivalent may be retained unchanged if the 
conversion would result in a decrease in that equivalent value.  
5. The amounts expressed in euro shall be reviewed by the 
Association Committee at the request of a Party. When carrying out 
this review, the Association Committee shall consider the desirability of 
preserving the effects of the limits concerned in real terms. For this 
purpose, it may decide to modify the amounts expressed in euro.  
TITLE V 
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION  
Article 29 
Administrative cooperation  
1. The competent public authorities of the Parties shall provide each 
other, through the European Commission, with specimen impressions 
of stamps used in their offices for the issue of movement certificates 
EUR.1 and with the addresses of the competent public authorities 
responsible for verifying those certificates and invoice declarations.  
2. In order to ensure the proper application of this Annex, the 
Parties shall assist each other, through their respective competent 
public authorities or, when applicable, customs authorities in checking 
the authenticity of the movement certificates EUR.1 or the invoice 
declarations and the correctness of the information given in these docu ­
ments.  
Article 30 
Verification of proofs of origin  
1. Subsequent verifications of proofs of origin shall be carried out at 
random or whenever the customs authority or, when applicable, 
competent public authority of the importing Party have reasonable 
doubts as to the authenticity of such documents, the originating 
status of the products concerned or the fulfilment of the other 
requirements of this Annex.  
2. For the purposes of implementing the provisions of paragraph 1, 
the customs authority or, when applicable, competent public authority 
of the importing Party shall return the movement certificate EUR.1 and 
the invoice, if it has been submitted, the invoice declaration, or a copy 
of these documents, to the competent public authorities of the 
exporting Party giving, where appropriate, the reasons for the enquiry. 
Any documents and information obtained suggesting that the 
information given on the proof of origin is incorrect shall be 
forwarded in support of the request for verification.  
3. The verification shall be carried out by the competent public 
authorities of the exporting Party. For this purpose, they shall have 
the right to call for any evidence and to carry out any inspection of 
the exporter's accounting records or any other check considered appro ­
priate related to origin and according the procedures of its domestic 
legislation.  4. If the customs authorities of the importing Party decide to 
suspend the granting of preferential tariff treatment to the products 
from the exporter subject to verification, while awaiting the results of 
the verification, release of the products shall be offered to the importer 
subject to any precautionary measures judged necessary.  
5. The competent public authorities or, when applicable, customs 
authorities requesting the verification shall be informed of the results 
of this verification as soon as possible. These results must indicate 
clearly whether the documents are authentic and whether the 
products concerned can be considered as products originating in the 
European Union or in Central America and fulfil the other requirements 
of this Annex.  
6. If in cases of reasonable doubt there is no reply within ten months 
of the date of the verification request or if the reply does not contain 
sufficient information to determine the authenticity of the document in 
question or the real origin of the products, the requesting customs 
authorities or, when applicable, competent public authority shall, 
except in exceptional circumstances, refuse entitlement to the pref ­
erences to the products covered by the proof of origin subject to verifi ­
cation.  
Article 31 
Dispute settlement  
1. Where disputes arise in relation to the verification procedures of 
Article 30, which cannot be settled between the authorities requesting 
verification and the authorities responsible for carrying out this verifi ­
cation, or in relation to the interpretation of this Annex, the requests for 
the settlement of those disputes shall be submitted to the Sub- 
Committee on Customs, Trade Facilitation and Rules of Origin for 
consultations and discussions within the Sub-Committee. In any case, 
the Parties shall retain their rights under the dispute settlement 
mechanism established in Title X (Dispute Settlement) of Part IV of 
this Agreement.  
2. In all cases the settlement of disputes between the importer and 
the customs authorities of the importing Party shall be under the 
domestic legislation of said Party.  
Article 32 
Penalties 
Penalties shall be imposed on any person who draws up, or causes to be 
drawn up, a document which contains incorrect information for the 
purpose of obtaining a preferential tariff treatment for products.  
Article 33 
Free zones  
1. The European Union and the Republics of the CA Party shall take 
all necessary steps to ensure that products traded under cover of a proof 
of origin which in the course of transport use a free zone or a customs 
warehouse situated in their territory in accordance with their domestic 
legislation, are not substituted by other goods and do not undergo 
handling other than normal operations designed to prevent their 
deterioration.  
2. By means of an exemption to the provisions contained in 
paragraph 1, when products originating in the European Union or in 
Central America are imported into a free zone under cover of a proof of 
origin and undergo treatment or processing, the competent public auth ­
orities shall issue a new movement certificate EUR.1 at the exporter's 
request, if the treatment or processing undergone is in conformity with 
the provisions of this Annex.EN 15.12.2012 Official Journal of the European Union 1813
TITLE VI  
CEUTA AND MELILLA  
Article 34 
Application of this Annex  
1. The term  "European Union " used in Article 2 does not cover 
Ceuta and Melilla.  
2. Products originating in Central America, when imported into 
Ceuta or Melilla, shall enjoy in all respects the same customs regime 
as that which is applied to products originating in the customs territory 
of the European Union under Protocol 2 of the Act of Accession of the 
Kingdom of Spain and the Portuguese Republic to the European 
Communities. The Republics of the CA Party shall grant to imports 
of products covered by the Agreement and originating in Ceuta and 
Melilla the same customs regime as that which is granted to products 
imported from and originating in the European Union.  
3. For the purpose of the application of paragraph 2 concerning 
products originating in Ceuta and Melilla, this Annex shall apply 
mutatis mutandis subject to the special conditions set out in Article 35.  
Article 35 
Special conditions 
1. Provided that they have been transported directly in accordance 
with the provisions of Article 12, the following shall be considered as:  
(a) products originating in Ceuta and Melilla:  
(i) products wholly obtained in Ceuta and Melilla;  
(ii) products obtained in Ceuta and Melilla in the manufacture of 
which products other than those referred to in (i) are used, 
provided that:  
said products have undergone sufficient working or processing 
within the meaning of Article 5; or that  
those products are originating in Central America or in the 
European Union, provided that they have been submitted to 
working or processing which goes beyond the operations 
referred to in Article 6.  
(b) products originating in Central America:  
(i) products wholly obtained in the Central America;  
(ii) products obtained in Central America, in the manufacture of 
which products other than those referred to in (i) are used, 
provided that:  
the said products have undergone sufficient working or 
processing within the meaning of Article 5; or that  those products are originating in Ceuta and Melilla or in the 
European Union, provided that they have been submitted to 
working or processing which goes beyond the operations 
referred to in Article 6.  
2. Ceuta and Melilla shall be considered as a single territory.  
3. The exporter or his authorised representative shall enter  "Central 
America " and  "Ceuta and Melilla " in box 2 of movement certificates 
EUR.1 or on invoice declarations. In addition, in the case of products 
originating in Ceuta and Melilla, this shall be indicated in box 4 of 
movement certificates EUR.1 or on invoice declarations.  
4. The Spanish customs authorities shall be responsible for the appli ­
cation of this Annex in Ceuta and Melilla.  
TITLE VII  
FINAL PROVISIONS  
Article 36 
Amendments to this Annex  
The Association Council may decide to modify the provisions of the 
Appendixes to this Annex.  
Article 37  
Explanatory notes  
The Parties shall agree  "Explanatory Notes " regarding the interpretation, 
application and administration of this Annex within the Sub-Committee 
on Customs, Trade Facilitation and Rules of Origin, in order to 
recommend its approval by the Association Council.  
Article 38 
Transitional provisions for products in transit or storage  
The provisions of this Agreement may be applied to products which 
comply with the provisions of this Annex and which on the date of 
entry into force of this Agreement are either in transit or are in the 
Parties in temporary storage in customs warehouses or in free zones, 
subject to the submission to the customs authorities of the importing 
Party, within four months of that date, of a proof of origin made out 
retrospectively together with the documents showing that the goods 
have been transported directly in accordance with Article 12.  
Article 39  
Transitional provision for cumulation purposes  
The Parties for which this Agreement has entered into force in 
accordance with Article 353 of Part V (Final Provisions), may use 
materials originating in the Republics of the CA Party for which the 
Agreement has not yet entered into force. Article 3 of this Annex shall 
be applied mutatis mutandis .EN 1814 Official Journal of the European Union 15.12.2012
Appendix 1 
INTRODUCTORY NOTES TO ANNEX II  
N o t e 1 :  
The list in Appendix 2 sets out the conditions required for all products to be considered as sufficiently worked or 
processed within the meaning of Article 5 of Annex II.  
N o t e 2 :  
2.1. The first two columns in the list describe the product obtained. The first column gives the subheading number, 
heading number or chapter number used in the Harmonized System and the second column gives the description of 
goods used in that system for that subheading, heading or chapter. For each entry in the first two columns, a rule is 
specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an  "ex", this signifies 
that the rules in column 3 or 4 apply only to the part of that subheading, heading or chapter as described in 
column 2.  
2.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description 
of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all 
products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings 
grouped together in column 1.  
2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the 
description of that part of the heading covered by the adjacent rules in column 3 or 4.  
2.4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as 
an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in 
column 4, the rule set out in column 3 is to be applied.  
N o t e 3 :  
3.1. The provisions of Article 5 of Annex II, concerning products having acquired originating status which are used in 
the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory 
where these products are used or in another factory in the EU Party or in the Republics of the CA Party.  
Example: 
An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be 
incorporated may not exceed 40 percent of the ex-works price, is made from  "other alloy steel roughly shaped by 
forging " of heading ex 7224.  
If this forging has been forged in the EU Party from a non-originating ingot, it has already acquired originating 
status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value- 
calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the EU 
Party. The value of the non-originating ingot is thus not taken into account when adding up the value of the non- 
originating materials used.  
3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of 
more working or processing also confers originating status; conversely, the carrying-out of less working or 
processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain 
level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and 
the use of such material at a later stage is not.  
3.3. Without prejudice to Note 3.2, where a rule uses the expression  "Manufacture from materials of any heading ", then 
materials of any heading(s) (even materials of the same description and heading as the product) may be used, 
subject, however, to any specific limitations which may also be contained in the rule.  
However, the expression  "Manufacture from materials of any heading, including other materials of heading… " or 
"Manufacture from materials of any heading, including other materials of the same heading as the product " means 
that materials of any heading(s) may be used, except those of the same description as the product as given in 
column 2 of the list.  
3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that 
one or more materials may be used. It does not require that all be used.EN 15.12.2012 Official Journal of the European Union 1815
Example: 
The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, 
among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or 
the other, or both. 
3.5. Where a rule in the list specifies that a product shall be manufactured from a particular material, the condition 
obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the 
rule. (See also Note 6.2 below in relation to textiles).  
Example: 
The rule for prepared foods of heading 1902, which specifically excludes the use of cereals and their derivatives, 
does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.  
However, this does not apply to products which, although they cannot be manufactured from the particular 
materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.  
Example: 
In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non- 
originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non- 
woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the 
stage before yarn – that is, the fibre stage.  
3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can 
be used, then these percentages may not be added together. In other words, the maximum value of all the non- 
originating materials used may never exceed the higher of the percentages given. Furthermore, the individual 
percentages shall not be exceeded, in relation to the particular materials to which they apply.  
N o t e 4 :  
4.1. The term  "natural fibres " is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to 
the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have 
been carded, combed or otherwise processed, but not spun.  
4.2. The term  "natural fibres " includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as wool- 
fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other 
vegetable fibres of headings 5301 to 5305.  
4.3. The terms  "textile pulp ", "chemical materials " and  "paper-making materials " are used in the list to describe the 
materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres 
or yarns.  
4.4. The term  "man-made staple fibres " is used in the list to refer to synthetic or artificial filament tow, staple fibres or 
waste, of headings 5501 to 5507.  
N o t e 5 :  
5.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not 
be applied to any basic textile materials used in the manufacture of this product and which, taken together, 
represent 10 percent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 
5.4 below.)  
5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from 
two or more basic textile materials.  
The following are the basic textile materials:  
— silk,  
— wool, 
— coarse animal hair,  
— fine animal hair,  
— horsehair, 
— cotton,  
— paper-making materials and paper,  
— flax,  
— true hemp,  
— jute and other textile bast fibres,EN 1816 Official Journal of the European Union 15.12.2012
— sisal and other textile fibres of the genus Agave,  
— coconut, abaca, ramie and other vegetable textile fibres,  
— synthetic man-made filaments,  
— artificial man-made filaments,  
— current-conducting filaments,  
— synthetic man-made staple fibres of polypropylene,  
— synthetic man-made staple fibres of polyester,  
— synthetic man-made staple fibres of polyamide,  
— synthetic man-made staple fibres of polyacrylonitrile,  
— synthetic man-made staple fibres of polyimide,  
— synthetic man-made staple fibres of polytetrafluoroethylene,  
— synthetic man-made staple fibres of poly(phenylene sulphide),  
— synthetic man-made staple fibres of poly(vinyl chloride),  
— other synthetic man-made staple fibres,  
— artificial man-made staple fibres of viscose,  
— other artificial man-made staple fibres,  
— yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,  
— yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,  
— products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a 
core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched 
by means of a transparent or coloured adhesive between two layers of plastic film,  
— other products of heading 5605.  
Example: 
A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a 
mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require 
manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 
10 percent of the weight of the yarn.  
Example: 
A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of 
heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require 
manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which 
require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a 
combination of the two, may be used, provided that their total weight does not exceed 10 percent of the 
weight of the fabric.  
Example: 
Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, 
is only a mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate 
headings, or if the cotton yarns used are themselves mixtures.  
Example: 
If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of 
heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, 
accordingly, a mixed product.  
5.3. In the case of products incorporating  "yarn made of polyurethane segmented with flexible segments of polyether, 
whether or not gimped ", this tolerance is 20 percent in respect of this yarn.  
5.4. In the case of products incorporating  "strip consisting of a core of aluminium foil or of a core of plastic film 
whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a 
transparent or coloured adhesive between two layers of plastic film ", this tolerance is 30 percent in respect of 
this strip.EN 15.12.2012 Official Journal of the European Union 1817
N o t e 6 :  
6.1. Where, in the list, reference is made to this Note, textile materials (with the exceptions of linings and interlinings), 
which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, 
provided that they are classified in a heading other than that of the product and that their value does not exceed 8 
percent of the ex-works price of the product.  
6.2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in 
the manufacture of textile products, whether or not they contain textiles.  
Example: 
If a rule in the list provides that, for a particular textile item (such as trousers), yarn shall be used, this does not 
prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the 
same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.  
6.3. Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 shall be 
taken into account when calculating the value of the non-originating materials incorporated.  
N o t e 7 :  
7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the  "specific processes " are 
the following:  
(a) vacuum-distillation;  
(b) redistillation by a very thorough fractionation-process;  
(c) cracking;  
(d) reforming;  
(e) extraction by means of selective solvents;  
(f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or 
sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active 
earth, activated earth, activated charcoal or bauxite;  
(g) polymerisation;  
(h) alkylation;  
(i) isomerisation.  
7.2. For the purposes of headings 2710, 2711 and 2712, the  "specific processes " are the following:  
(a) vacuum-distillation;  
(b) redistillation by a very thorough fractionation-process;  
(c) cracking;  
(d) reforming;  
(e) extraction by means of selective solvents;  
(f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or 
sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active 
earth, activated earth, activated charcoal or bauxite;  
(g) polymerisation;  
(h) alkylation;  
(i) isomerisation;  
(j) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at 
least 85 percent of the sulphur-content of the products processed (ASTM D 1266-59 T method);  
(k) in respect of products of heading 2710 only, deparaffining by a process other than filtering;  
(l) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar 
and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when 
the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of 
lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to 
improve colour or stability shall not, however, be deemed to be a specific process;EN 1818 Official Journal of the European Union 15.12.2012
(m) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 percent 
of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;  
(n) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a 
high-frequency electrical brush-discharge;  
(o) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax 
containing by weight less than 0.75 percent of oil) of heading ex 2712 only, de-oiling by fractional cryst ­
allisation.  
7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as 
cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result 
of mixing products with different sulphur-contents, or any combination of these operations or like operations, do 
not confer origin.  
N o t e 8 :  
For the purpose of Article 4 of Annex II agricultural and horticultural goods grown in the territory of a Party shall be 
treated as originating in the territory of that Party even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, 
buds, or other live parts of plants imported from a non-Party.  
N o t e 9 :  
For the purpose of Article 6 of Annex II  "simple " describes activities which need neither special skills nor machines, 
apparatus or equipment specially produced or installed for carrying out the activity. However, simple mixing does not 
include chemical reaction. Chemical reaction means a process (including a biochemical process) which results in a 
molecule with new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by 
altering the spatial arrangement of atoms in a molecule.EN 15.12.2012 Official Journal of the European Union 1819
Appendix 2 
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING 
MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS  
The products mentioned in the list may not be all covered by the agreement. It is, therefore, necessary to consult the 
other parts of this agreement.  
HS code  Description of product  Working or processing, carried out on non-originating materials, which confers originating status  
(1) (2)  (3) or (4) 
Chapter 01 Live animals  All the animals of Chapter 01 are wholly 
obtained  
Chapter 02 Meat and edible meat offal  Manufacture in which all the materials of 
Chapters 01 and 02 used are wholly 
obtained  
Chapter 03 Fish and crustaceans, molluscs and other 
aquatic invertebrates  Manufacture in which all the materials of 
Chapter 03 used are wholly obtained  
ex Chapter 04  Dairy produce; birds' eggs; natural honey; 
edible products of animal origin, not 
elsewhere specified or included; except 
for: Manufacture in which all the materials of 
Chapter 04 used are wholly obtained  
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  Manufacture in which: 
— all the materials of Chapter 04 used 
are wholly obtained, 
— all the fruit juice (except that of pine ­
apple, lime or grapefruit) of heading 
2009 used is originating, and 
— the value of all the materials of 
Chapter 17 used does not exceed 
30 % of the ex-works price of the 
product  
ex Chapter 05  Products of animal origin, not elsewhere 
specified or included; except for:  Manufacture in which all the materials of 
Chapter 05 used are wholly obtained  
ex 0502  Prepared pigs', hogs' or boars' bristles and 
hair Cleaning, disinfecting, sorting and 
straightening of bristles and hair  
Chapter 06 (  1 ) Live trees and other plants; bulbs, roots 
and the like; cut flowers and ornamental 
foliage  Manufacture from materials of any 
heading, except that of the product  
Chapter 07 (  1 ) Edible vegetables and certain roots and 
tubers  Manufacture in which all the products of 
Chapter 07 are wholly obtained  
Chapter 08 (  1 ) Edible fruit and nuts; peel of citrus fruit 
or melons  Manufacture in which: 
— all the fruit and nuts are wholly 
obtained, andEN 1820 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
— the value of all the materials of 
Chapter 17 used does not exceed 
30 % of the value of the ex-works 
price of the product  
ex Chapter 09 (  1 ) Coffee, tea, maté and spices; except for:  Manufacture in which all the materials of 
Chapter 09 used are wholly obtained  
0902  Tea, whether or not flavoured  Manufacture from materials of any 
heading 
ex 0910  Mixtures of spices  Manufacture from materials of any 
heading  
Chapter 10 (  1 ) Cereals  Manufacture in which all the products of 
Chapter 10 are wholly obtained  
ex Chapter 11 (  1 ) Products of the milling industry; malt; 
starches; inulin; wheat gluten; except for:  Manufacture in which all the cereals, 
edible vegetables, roots and tubers of 
heading 0714 or fruit used are wholly 
obtained  
1101  Wheat or meslin flour  Manufacture from materials of any 
heading, except that of the product  
ex 1102 and 
ex 1103  Corn flour, groats and meal of corn  Manufacture from materials of any 
heading, except that of the product, in 
which at least 50 % by weight of maize 
of heading 1005 is originating  
ex 1106  Flour, meal and powder of the dried, 
shelled leguminous vegetables of heading 
0713  Drying and milling of leguminous 
vegetables of heading 0708  
Chapter 12 (  1 ) Oil seeds and oleaginous fruits; miscel ­
laneous grains, seeds and fruit; industrial 
or medicinal plants; straw and fodder  Manufacture in which all the materials of 
Chapter 12 used are wholly obtained  
1301  Lac; natural gums, resins, gum-resins and 
oleoresins (for example, balsams)  Manufacture in which the value of all the 
materials of heading 1301 used does not 
exceed 50 % of the ex-works price of the 
product  
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:  
— Mucilages and thickeners, modified, 
derived from vegetable products  Manufacture from non-modified 
mucilages and thickeners  
— Other Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
Chapter 14 (  1 ) Vegetable plaiting materials; vegetable 
products not elsewhere specified or 
included  Manufacture in which all the materials of 
Chapter 14 used are wholly obtainedEN 15.12.2012 Official Journal of the European Union 1821
(1) (2)  (3) or (4) 
ex Chapter 15  Animal or vegetable fats and oils and 
their cleavage products; prepared edible 
fats; animal or vegetable waxes; except 
for: Manufacture from materials of any 
heading, except that of the product in 
which all the vegetal materials of 
heading 1511 and 1513 used are 
wholly obtained  
1501  Pig fat (including lard) and poultry fat, 
other than that of heading 0209 or 1503:  
— Fats from bones or waste  Manufacture from materials of any 
heading, except those of heading 0203, 
0206 or 0207 or bones of heading 0506  
— Other Manufacture from meat or edible offal of 
swine of heading 0203 or 0206 or of 
meat and edible offal of poultry of 
heading 0207  
1502  Fats of bovine animals, sheep or goats, 
other than those of heading 1503  
— Fats from bones or waste  Manufacture from materials of any 
heading, except those of heading 0201, 
0202, 0204 or 0206 or bones of 
heading 0506  
— Other Manufacture in which all the materials of 
Chapter 02 used are wholly obtained  
1504  Fats and oils and their fractions, of fish or 
marine mammals, whether or not refined, 
but not chemically modified:  
— Solid fractions  Manufacture from materials of any 
heading, including other materials of 
heading 1504  
— Other Manufacture in which all the materials of 
Chapters 02 and 03 used are wholly 
obtained  
ex 1505  Refined lanolin  Manufacture from crude wool grease of 
heading 1505  
1506  Other animal fats and oils and their 
fractions, whether or not refined, but not 
chemically modified:  
— Solid fractions  Manufacture from materials of any 
heading, including other materials of 
heading 1506  
— Other Manufacture in which all the materials of 
Chapter 02 used are wholly obtainedEN 1822 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
1507 to 1510  — Soya oil, ground nut oil and oils for 
technical or industrial uses other than 
the manufacture of foodstuffs for 
human consumption.  Manufacture from materials of any 
heading, except that of the product  
— Solid fractions  Manufacture from other materials of 
headings 1507 to 1510  
— Other Manufacture in which all the vegetable 
materials used are wholly obtained  
1511  Palm oil and its fractions, whether or not 
refined but not chemically modified  Manufacture in which all the vegetable 
materials used are wholly obtained  
1512  — Oils for technical or industrial uses 
other than the manufacture of food ­
stuffs for human consumption  Manufacture from materials of any 
heading, except that of the product  
— Solid fractions  Manufacture from other materials of 
heading 1512  
— Other Manufacture in which all the vegetable 
materials used are wholly obtained  
1513  Coconut (copra), palm kernel or babassu 
oil and fractions thereof, whether or not 
refined but not chemically modified  Manufacture in which all the vegetable 
materials used are wholly obtained  
1514 to 1515  — Tung and oiticica oil, myrtle wax and 
Japan wax, fractions of jojoba oil and 
oils for technical or industrial uses 
other than the manufacture of food ­
stuffs for human consumption  Manufacture from materials of any 
heading, except that of the product  
— Solid fractions, except for that of 
jojoba oil Manufacture from other materials of 
headings 1514 to 1515  
— Other  Manufacture in which all the vegetable 
materials used are wholly obtained  
1516  Animal or vegetable fats and oils and 
their fractions, partly or wholly hydro ­
genated, inter-esterified, re-esterified or 
elaidinised, whether or not refined, but 
not further prepared  Manufacture in which: 
— all the materials of Chapter 02 used 
are wholly obtained, and 
— all the vegetable materials used are 
wholly obtained. However, materials 
of headings 1507 and 1508 may be 
used  
1517  Margarine; edible mixtures or prep ­
arations 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  Manufacture in which: 
— all the materials of Chapters 02 and 
04 used are wholly obtained, andEN 15.12.2012 Official Journal of the European Union 1823
(1) (2)  (3) or (4) 
— all the vegetable materials used are 
wholly obtained. However, materials 
of headings 1507 and 1508 may be 
used  
Chapter 16 (  2 ) Preparations of meat, of fish or of crus ­
taceans, molluscs or other aquatic invert ­
ebrates  Manufacture: 
— from animals of Chapter 01, and/or 
— in which all the materials of Chapter 
03 used are wholly obtained  
1701  Cane or beet sugar and chemically pure 
sucrose, in solid form  Manufacture in which all the materials of 
Chapter 17 used are wholly obtained  
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:  
— Chemically-pure maltose and fructose  Manufacture from materials of any 
heading, including other materials of 
heading 1702  
— Other sugars in solid form, containing 
added flavouring or colouring matter  Manufacture in which all the materials of 
Chapter 17 used are wholly obtained  
— Other Manufacture in which all the materials 
used are originating  
1703  Molasses resulting from the extraction or 
refining of sugar,  Manufacture in which all the materials of 
Chapter 17 used are wholly obtained  
1704  Sugar confectionery (including white 
chocolate), not containing cocoa  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
of Chapter 17, except of materials 
from subheading 170230, used does 
not exceed 30 % of the ex-works price 
of the product  
Chapter 18 Cocoa and cocoa preparations Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
of Chapter 17, except of materials 
from subheading 170230, used does 
not exceed 30 % of the ex-works price 
of the productEN 1824 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
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:  
— Malt extract  — Manufacture from cereals of 
Chapter 10 
— Other Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
of Chapter 17 used does not exceed 
30 % of the ex-works price of the 
product  
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:  
— Containing 20 % or less by weight of 
meat, meat offal, fish, crustaceans or 
molluscs  Manufacture in which all the cereals and 
derivatives (except durum wheat and its 
derivatives) used are wholly obtained  
— Containing more than 20 % by weight 
of meat, meat offal, fish, crustaceans 
or molluscs  Manufacture in which: 
— all the cereals and their derivatives 
(except durum wheat and its deriva ­
tives) used are wholly obtained, and 
— all the materials of Chapters 02 and 
03 used are wholly obtained  
1903  Tapioca and substitutes therefor prepared 
from starch, in the form of flakes, grains, 
pearls, siftings or similar forms  Manufacture from materials of any 
heading, except potato starch of heading 
1108  
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  Manufacture: 
— from materials of any heading, except 
those of headings 1006 and 1806, 
— in which all the materials of Chapter 
11 are originating, and 
— in which the value of all the materials 
of Chapter 17 used does not exceed 
30 % of the ex-works price of the 
productEN 15.12.2012 Official Journal of the European Union 1825
(1) (2)  (3) or (4) 
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  Manufacture from materials of any 
heading, except those of Chapter 11  
ex Chapter 20  Preparations of vegetables, fruit, nuts or 
other parts of plants; except for:  Manufacture in which all the vegetables, 
fruit or nuts used are wholly obtained. 
However, black split beans of heading 
ex 0713 may be used  
ex 2001  Yams, sweet potatoes and similar edible 
parts of plants containing 5 % or more by 
weight of starch, prepared or preserved 
by vinegar or acetic acid  Manufacture from materials of any 
heading, except that of the product  
ex 2004 and 
ex 2005  Potatoes in the form of flour, meal or 
flakes, prepared or preserved otherwise 
than by vinegar or acetic acid  Manufacture from materials of any 
heading, except that of the product  
2006  Vegetables, fruit, nuts, fruit-peel and other 
parts of plants, preserved by sugar 
(drained, glacé or crystallized)  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
of Chapter 17 used does not exceed 
30 % of the ex-works price of the 
product  
2007  Jams, fruit jellies, marmalades, fruit or nut 
purée and fruit or nut pastes, obtained by 
cooking, whether or not containing added 
sugar or other sweetening matter  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
of Chapter 17 used does not exceed 
30 % of the ex-works price of the 
product  
ex 2008  — Nuts, not containing added sugar or 
spirits  Manufacture from materials of any 
heading in which the value of all non 
originating materials of heading 1202 
used does not exceed 40 % of the ex- 
works price of the product  
— Peanut butter; mixtures based on 
cereals; palm hearts; maize (corn)  Manufacture from materials of any 
heading in which the value of all non 
originating materials of heading 1202 
used does not exceed 40 % of the ex- 
works price of the product  
— Other except for fruit and nuts 
cooked otherwise than by steaming 
or boiling in water, not containing 
added sugar, frozen  Manufacture: 
— from materials of any heading, except 
that of the product, andEN 1826 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
— in which the value of all the materials 
of Chapter 17 used does not exceed 
30 % of the ex-works price of the 
product  
2009  Fruit juices (including grape must) and 
vegetable juices, unfermented and not 
containing added spirits, whether or not 
containing added sugar or other 
sweetening matter  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
of Chapter 17 used does not exceed 
30 % of the ex-works price of the 
product  
ex Chapter 21  Miscellaneous edible preparations; except 
for: Manufacture from materials of any 
heading, except that of the product  
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  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which all the coffee of heading 
0901 used is wholly obtained  
2103  Sauces and preparations therefore; mixed 
condiments and mixed seasonings; 
mustard flour and meal and prepared 
mustard:  
— Sauces and preparations therefore; 
mixed condiments and mixed 
seasonings  Manufacture from materials of any 
heading, except that of the product. 
However, mustard flour or meal or 
prepared mustard may be used  
— Mustard flour and meal and prepared 
mustard  Manufacture from materials of any 
heading  
ex 2104  Soups and broths and preparations 
therefore  Manufacture from materials of any 
heading, except prepared or preserved 
vegetables of headings 2002 to 2005  
2106  Food preparations not elsewhere specified 
or included  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
of Chapter 17 used does not exceed 
30 % of the ex-works price of the 
product  
ex Chapter 22  Beverages, spirits and vinegar; except for:  Manufacture: 
— from materials of any heading, except 
that of the product, andEN 15.12.2012 Official Journal of the European Union 1827
(1) (2)  (3) or (4) 
— in which all the grapes or materials 
derived from grapes used are wholly 
obtained  
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  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
of Chapter 17 used does not exceed 
30 % of the ex-works price of the 
product  
2207  Undenatured ethyl alcohol of an alcoholic 
strength by volume of 80 % vol or 
higher; ethyl alcohol and other spirits, 
denatured, of any strength  Manufacture: 
— from materials of any heading, except 
heading 1005, 1007, 1703, 2207 or 
2208, and 
— in which all the grapes or materials 
derived from grapes used are wholly 
obtained  
2208  Undenatured ethyl alcohol of an alcoholic 
strength by volume of less than 80 % vol; 
spirits, liqueurs and other spirituous 
beverages:  
— Rum and other spirits obtained by 
distilling fermented sugar-cane prod ­
ucts:  Manufacture from materials of any 
heading, except that of the product and 
heading 1703 or 2207  
— Other Manufacture: 
— from materials of any heading, except 
heading 2207 or 2208, and 
— in which all the grapes or materials 
derived from grapes used are wholly 
obtained  
ex Chapter 23  Residues and waste from the food indus ­
tries; prepared animal fodder; except for:  Manufacture from materials of any 
heading, except that of the product  
ex 2301  Whale meal; flours, meals and pellets of 
fish or of crustaceans, molluscs or other 
aquatic invertebrates, unfit for human 
consumption  Manufacture in which all the materials of 
Chapters 02 and 03 used are wholly 
obtained  
ex 2303  Residues from the manufacture of starch 
from maize (excluding concentrated 
steeping liquors), of a protein content, 
calculated on the dry product, exceeding 
40 % by weight  Manufacture in which all the maize used 
is wholly obtained  
ex 2306  Oil cake and other solid residues resulting 
from the extraction of olive oil, 
containing more than 3 % of olive oil  Manufacture in which all the vegetable 
materials used are wholly obtainedEN 1828 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
ex 2308  Other Manufacture in which all the vegetable 
materials used are wholly obtained  
2309  Preparations of a kind used in animal 
feeding:  
— Dog or cat food, put up for retail sale  Manufacture in which the value of all 
cereals of Chapter 10 used does not 
exceed 50 % of the ex-works price of 
the product, and sugar, molasses, meat 
or milk used are originating and 
— all the materials of Chapter 03 used 
are wholly obtained  
— Other  Manufacture in which: 
— all the cereals, sugar or molasses, meat 
or milk used are originating, and 
— all the materials of Chapter 03 used 
are wholly obtained  
ex Chapter 24  Tobacco and manufactured tobacco 
substitutes; except for:  Manufacture in which all the materials of 
Chapter 24 used are wholly obtained  
2402  Cigars, cheroots, cigarillos and cigarettes, 
of tobacco or of tobacco substitutes  Manufacture in which at least 70 % by 
weight of the unmanufactured tobacco 
or tobacco refuse of heading 2401 used 
is originating  
ex 2403  Smoking tobacco  Manufacture in which at least 70 % by 
weight of the unmanufactured tobacco 
or tobacco refuse of heading 2401 used 
is originating  
ex Chapter 25  Salt; sulphur; earths and stone; plastering 
materials, lime and cement; except for:  Manufacture from materials of any 
heading, except that of the product  
ex 2504  Natural crystalline graphite, with enriched 
carbon content, purified and ground  Enriching of the carbon content, purifying 
and grinding of crude crystalline graphite  
ex 2515  Marble, merely cut, by sawing or 
otherwise, into blocks or slabs of a 
rectangular (including square) shape, of a 
thickness not exceeding 25 cm  Cutting, by sawing or otherwise, of 
marble (even if already sawn) of a 
thickness exceeding 25 cm  
ex 2516  Granite, porphyry, basalt, sandstone and 
other monumental or building stone, 
merely cut, by sawing or otherwise, into 
blocks or slabs of a rectangular (including 
square) shape, of a thickness not 
exceeding 25 cm  Cutting, by sawing or otherwise, of stone 
(even if already sawn) of a thickness 
exceeding 25 cm  
ex 2518  Calcined dolomite  Calcination of dolomite not calcined  
ex 2519  Crushed natural magnesium carbonate 
(magnesite), in hermetically-sealed 
containers, and magnesium oxide, 
whether or not pure, other than fused 
magnesia or dead-burned (sintered) 
magnesia  Manufacture from materials of any 
heading, except that of the product. 
However, natural magnesium carbonate 
(magnesite) may be usedEN 15.12.2012 Official Journal of the European Union 1829
(1) (2)  (3) or (4) 
ex 2520  Plasters specially prepared for dentistry  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex 2524  Natural asbestos fibres  Manufacture from asbestos concentrate  
ex 2525  Mica powder Grinding of mica or mica waste  
ex 2530  Earth colours, calcined or powdered  Calcination or grinding of earth colours  
Chapter 26 Ores, slag and ash  Manufacture from materials of any 
heading, except that of the product  
ex Chapter 27  Mineral fuels, mineral oils and products 
of their distillation; bituminous 
substances; mineral waxes; except for:  Manufacture from materials of any 
heading, except that of the product  
ex 2707  Oils in which the weight of the aromatic 
constituents exceeds that of the non- 
aromatic constituents, being oils similar 
to mineral oils obtained by distillation of 
high temperature coal tar, of which more 
than 65 % by volume distils at a 
temperature of up to 250 °C (including 
mixtures of petroleum spirit and benzole), 
for use as power or heating fuels  Operations of refining and/or one or 
more specific process(es) (  3 ) 
or 
Other operations in which all the 
materials used are classified within a 
heading other than that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 50 % of 
the ex-works price of the product  
ex 2709  Crude oils obtained from bituminous 
minerals  Destructive distillation of bituminous 
materials  
2710  Petroleum oils and oils obtained from 
bituminous materials, other than crude; 
preparations not elsewhere specified or 
included, containing by weight 70 % or 
more of petroleum oils or of oils 
obtained from bituminous materials, 
these oils being the basic constituents of 
the preparations; waste oils  Operations of refining and/or one or 
more specific process(es) (  4 ) 
or 
Other operations in which all the 
materials used are classified within a 
heading other than that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 50 % of 
the ex-works price of the product  
2711  Petroleum gases and other gaseous 
hydrocarbons  Operations of refining and/or one or 
more specific process(es) (  4 ) 
or 
Other operations in which all the 
materials used are classified within a 
heading other than that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 50 % of 
the ex-works price of the productEN 1830 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
2712  Petroleum jelly; paraffin wax, microcryst ­
alline petroleum wax, slack wax, 
ozokerite, lignite wax, peat wax, other 
mineral waxes, and similar products 
obtained by synthesis or by other 
processes, whether or not coloured  Operations of refining and/or one or 
more specific process(es) (  4 ) 
or 
Other operations in which all the 
materials used are classified within a 
heading other than that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 50 % of 
the ex-works price of the product  
2713  Petroleum coke, petroleum bitumen and 
other residues of petroleum oils or of oils 
obtained from bituminous minerals  Operations of refining and/or one or 
more specific process(es) (  3 ) 
or 
Other operations in which all the 
materials used are classified within a 
heading other than that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 50 % of 
the ex-works price of the product  
2714  Bitumen and asphalt, natural; bituminous 
or oil shale and tar sands; asphaltites and 
asphaltic rocks  Operations of refining and/or one or 
more specific process(es) (  3 ) 
or 
Other operations in which all the 
materials used are classified within a 
heading other than that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 50 % of 
the ex-works price of the product  
2715  Bituminous mixtures based on natural 
asphalt, on natural bitumen, on 
petroleum bitumen, on mineral tar or on 
mineral tar pitch (for example, 
bituminous mastics, cut-backs)  Operations of refining and/or one or 
more specific process(es) (  3 ) 
or 
Other operations in which all the 
materials used are classified within a 
heading other than that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 50 % of 
the ex-works price of the product  
ex Chapter 28  Inorganic chemicals; organic or inorganic 
compounds of precious metals, of rare- 
earth metals, of radioactive elements or of 
isotopes; except for:  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 20 % of 
the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 2805  " Mischmetall " Manufacture by electrolytic or thermal 
treatment in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the productEN 15.12.2012 Official Journal of the European Union 1831
(1) (2)  (3) or (4) 
ex 2811  Sulphur trioxide  Manufacture from sulphur dioxide  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 2833  Aluminium sulphate  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex 2840  Sodium perborate  Manufacture from disodium tetraborate 
pentahydrate  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 2852  — Mercury compounds of internal ethers 
and their halogenated, sulphonated, 
nitrated or nitrosated derivatives  Manufacture from materials of any 
heading. However, the value of all the 
materials of heading 2909 used shall 
not exceed 20 % of the ex-works price 
of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
— Mercury compounds of nucleic acids 
and their salts, whether or not 
chemically defined; other heterocyclic 
mercury compounds  Manufacture from materials of any 
heading. However, the value of all the 
materials of headings 2852, 2932, 2933 
and 2934 used shall not exceed 20 % of 
the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
— Diagnostic or laboratory reagents on a 
backing, prepared diagnostic or 
laboratory reagents whether or not on 
a backing, other than those of 
heading 3002 or 3006; certified 
reference materials  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex Chapter 29  Organic chemicals; except for:  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 20 % of 
the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 2901  Acyclic hydrocarbons for use as power or 
heating fuels  Operations of refining and/or one or 
more specific process(es) (  3 ) 
or 
Other operations in which all the 
materials used are classified within a 
heading other than that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 50 % of 
the ex-works price of the product  
ex 2902  Cyclanes and cyclenes (other than 
azulenes), benzene, toluene, xylenes, for 
use as power or heating fuels  Operations of refining and/or one or 
more specific process(es) (  3 ) 
or 
Other operations in which all the 
materials used are classified within a 
heading other than that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 50 % of 
the ex-works price of the productEN 1832 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
ex 2905  Metal alcoholates of alcohols of this 
heading and of ethanol  Manufacture from materials of any 
heading, including other materials of 
heading 2905. However, metal alco ­
holates of this heading may be used, 
provided that their total value does not 
exceed 20 % of the ex-works price of 
the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
2915  Saturated acyclic monocarboxylic acids 
and their anhydrides, halides, peroxides 
and peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated 
derivatives  Manufacture from materials of any 
heading. However, the value of all the 
materials of headings 2915 and 2916 
used shall not exceed 20 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 2932  — Internal ethers and their halogenated, 
sulphonated, nitrated or nitrosated 
derivatives  Manufacture from materials of any 
heading. However, the value of all the 
materials of heading 2909 used shall 
not exceed 20 % of the ex-works price 
of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
— Cyclic acetals and internal hemiacetals 
and their halogenated, sulphonated, 
nitrated or nitrosated derivatives  Manufacture from materials of any 
heading  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
2933  Heterocyclic compounds with nitrogen 
hetero-atom(s) only  Manufacture from materials of any 
heading. However, the value of all the 
materials of headings 2932 and 2933 
used shall not exceed 20 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
2934  Nucleic acids and their salts, whether or 
not chemically defined; other heterocyclic 
compounds  Manufacture from materials of any 
heading. However, the value of all the 
materials of headings 2932, 2933 and 
2934 used shall not exceed 20 % of the 
ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 2939  Concentrates of poppy straw containing 
not less than 50 % by weight of alkaloids  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex Chapter 30  Pharmaceutical products; except for:  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 20 % of 
the ex-works price of the product  
3001  Glands and other organs for organo 
therapeutic uses, dried, whether or not 
powdered; extracts of glands or other 
organs or their secretions for organo- 
therapeutic uses; heparin and its salts; 
other human or animal substances 
prepared for therapeutic or prophylactic 
uses, not elsewhere specified or included  Manufacture from materials of any 
heading 
3002  Human blood; animal blood prepared for 
therapeutic, prophylactic or diagnostic 
uses; antisera and other blood fractions 
and modified immunological products,  Manufacture from materials of any 
headingEN 15.12.2012 Official Journal of the European Union 1833
(1) (2)  (3) or (4) 
whether or not obtained by means of 
biotechnological processes; vaccines, 
toxins, cultures of micro-organisms 
(excluding yeasts) and similar products  
3003 and 
3004  Medicaments (excluding goods of heading 
3002, 3005 or 3006):  Manufacture from materials of any 
heading, except that of the product and 
heading 3003  
ex 3006  — Waste pharmaceuticals specified in 
note 4(k) to this Chapter  The origin of the product in its original 
classification shall be retained  
— Sterile surgical or dental adhesion 
barriers, whether or not absorbable:  
— made of plastics  Manufacture in which the value of all the 
materials of Chapter 39 used does not 
exceed 20 % of the ex-works price of 
the product  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
— made of fabrics  Manufacture from ( 5 ): 
— natural fibres 
— man-made staple fibres, not carded or 
combed or otherwise processed for 
spinning, 
or 
— chemical materials or textile pulp  
— Appliances identifiable for ostomy use  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex Chapter 31  Fertilizers; except for:  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 20 % of 
the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex 3105  Mineral or chemical fertilizers containing 
two or three of the fertilizing elements 
nitrogen, phosphorous and potassium; 
other fertilizers; goods of this chapter, in 
tablets or similar forms or in packages of 
a gross weight not exceeding 10 kg, 
except for: 
— sodium nitrate 
— calcium cyanamide 
— potassium sulphate 
— magnesium potassium sulphate  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 30 % of 
the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex Chapter 32  Tanning or dyeing extracts; tannins and 
their derivatives; dyes, pigments and other 
colouring matter; paints and varnishes; 
putty and other mastics; inks; except for:  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading 
as the product may be used, provided  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the productEN 1834 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
that their total value does not exceed 
20 % of the ex-works price of the product  
ex 3201  Tannins and their salts, ethers, esters and 
other derivatives  Manufacture from tanning extracts of 
vegetable origin  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
3205  Colour lakes; preparations as specified in 
note 3 to this chapter based on colour 
lakes (  6 ) Manufacture from materials of any 
heading, except headings 3203, 3204 
and 3205. However, materials of 
heading 3205 may be used, provided 
that their total value does not exceed 
20 % of the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex Chapter 33  Essential oils and resinoids; perfumery, 
cosmetic or toilet preparations; except 
for: Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 20 % of 
the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
3301  Essential oils (terpeneless or not), 
including concretes and absolutes; resi ­
noids; 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  Manufacture from materials of any 
heading, including materials of a 
different  "group " ( 7 ) in this heading. 
However, materials of the same group 
as the product may be used, provided 
that their total value does not exceed 
20 % of the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex Chapter 34  Soap, organic surface-active agents, 
washing preparations, lubricating prep ­
arations, artificial waxes, prepared waxes, 
polishing or scouring preparations, 
candles and similar articles, modelling 
pastes, " dental waxes " and dental prep ­
arations with a basis of plaster; except for:  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 20 % of 
the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 3403  Lubricating preparations containing less 
than 70 % by weight of petroleum oils or 
oils obtained from bituminous minerals  Operations of refining and/or one or 
more specific process(es) (  3 ) 
or 
Other operations in which all the 
materials used are classified within a 
heading other than that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 50 % of 
the ex-works price of the product  
3404  Artificial waxes and prepared waxes:  
— With a basis of paraffin, petroleum 
waxes, waxes obtained from 
bituminous minerals, slack wax or 
scale wax  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 50 % of 
the ex-works price of the productEN 15.12.2012 Official Journal of the European Union 1835
(1) (2)  (3) or (4) 
— Other Manufacture from materials of any 
heading, except: 
— hydrogenated oils having the 
character of waxes of heading 1516,  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
— fatty acids not chemically defined or 
industrial fatty alcohols having the 
character of waxes of heading 3823, 
and 
— materials of heading 3404  
However, these materials may be used, 
provided that their total value does not 
exceed 20 % of the ex-works price of 
the product  
ex Chapter 35  Albuminoidal substances; modified 
starches; glues; enzymes; except for:  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 20 % of 
the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
3505  Dextrins and other modified starches (for 
example, pregelatinised or esterified 
starches); glues based on starches, or on 
dextrins or other modified starches:  
— Starch ethers and esters  Manufacture from materials of any 
heading, including other materials of 
heading 3505  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
— Other Manufacture from materials of any 
heading, except those of heading 1108  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 3507  Prepared enzymes not elsewhere specified 
or included  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
Chapter 36  Explosives; pyrotechnic products; 
matches; pyrophoric alloys; certain 
combustible preparations  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 20 % of 
the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex Chapter 37  Photographic or cinematographic goods; 
except for:  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 20 % of 
the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
3701  Photographic plates and film in the flat, 
sensitised, unexposed, of any material 
other than paper, paperboard or textiles; 
instant print film in the flat, sensitised, 
unexposed, whether or not in packs:EN 1836 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
— Instant print film for colour photo ­
graphy, in packs  Manufacture from materials of any 
heading, except those of headings 3701 
and 3702. However, materials of heading 
3702 may be used, provided that their 
total value does not exceed 30 % of the 
ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
— Other Manufacture from materials of any 
heading, except those of headings 3701 
and 3702. However, materials of 
headings 3701 and 3702 may be used, 
provided that their total value does not 
exceed 20 % of the ex-works price of 
the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
3702  Photographic film in rolls, sensitised, 
unexposed, of any material other than 
paper, paperboard or textiles; instant print 
film in rolls, sensitised, unexposed  Manufacture from materials of any 
heading, except those of headings 3701 
and 3702  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
3704  Photographic plates, film paper, 
paperboard and textiles, exposed but not 
developed  Manufacture from materials of any 
heading, except those of headings 3701 
to 3704  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex Chapter 38  Miscellaneous chemical products; except 
for: Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 20 % of 
the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 3801  — Colloidal graphite in suspension in oil 
and semi-colloidal graphite; carbon ­
aceous pastes for electrodes  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
— Graphite in paste form, being a 
mixture of more than 30 % by 
weight of graphite with mineral oils  Manufacture in which the value of all the 
materials of heading 3403 used does not 
exceed 20 % of the ex-works price of the 
product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 3803  Refined tall oil  Refining of crude tall oil  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 3805  Spirits of sulphate turpentine, purified  Purification by distillation or refining of 
raw spirits of sulphate turpentine  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 3806  Ester gums  Manufacture from resin acids  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 3807  Wood pitch (wood tar pitch) Distillation of wood tar Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the productEN 15.12.2012 Official Journal of the European Union 1837
(1) (2)  (3) or (4) 
3808  Insecticides, rodenticides, fungicides, 
herbicides, anti-sprouting products and 
plant-growth regulators, disinfectants and 
similar products, put up in forms or 
packings for retail sale or as preparations 
or articles (for example, sulphur-treated 
bands, wicks and candles, and fly-papers)  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the products  
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  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the products  
3810  Pickling preparations for metal surfaces; 
fluxes and other auxiliary preparations for 
soldering, brazing or welding; soldering, 
brazing or welding powders and pastes 
consisting of metal and other materials; 
preparations of a kind used as cores or 
coatings for welding electrodes or rods  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the products  
3811  Anti-knock preparations, oxidation 
inhibitors, gum inhibitors, viscosity 
improvers, anti-corrosive preparations 
and other prepared additives, for mineral 
oils (including gasoline) or for other 
liquids used for the same purposes as 
mineral oils:  
— Prepared additives for lubricating oil, 
containing petroleum oils or oils 
obtained from bituminous minerals  Manufacture in which the value of all the 
materials of heading 3811 used does not 
exceed 50 % of the ex-works price of the 
product  
— Other Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
3812  Prepared rubber accelerators; compound 
plasticisers for rubber or plastics, not 
elsewhere specified or included; anti- 
oxidizing preparations and other 
compound stabilizers for rubber or 
plastics  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
3813  Preparations and charges for fire-extin ­
guishers; charged fire-extinguishing 
grenades  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
3814  Organic composite solvents and thinners, 
not elsewhere specified or included; 
prepared paint or varnish removers  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
3818  Chemical elements doped for use in 
electronics, in the form of discs, wafers or 
similar forms; chemical compounds 
doped for use in electronics  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the productEN 1838 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
3819  Hydraulic brake fluids and other prepared 
liquids for hydraulic transmission, not 
containing or containing less than 70 % 
by weight of petroleum oils or oils 
obtained from bituminous minerals  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
3820  Anti-freezing preparations and prepared 
de-icing fluids  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex 3821  Prepared culture media for maintenance 
of micro-organisms (including viruses and 
the like) or of plant, human or animal 
cells  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
3822  Diagnostic or laboratory reagents on a 
backing, prepared diagnostic or 
laboratory reagents whether or not on a 
backing, other than those of heading 
3002 or 3006; certified reference 
materials  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
3823  Industrial monocarboxylic fatty acids; acid 
oils from refining; industrial fatty alco ­
hols:  
— Industrial monocarboxylic fatty acids, 
acid oils from refining  Manufacture from materials of any 
heading, except that of the product  
— Industrial fatty alcohols  Manufacture from materials of any 
heading, including other materials of 
heading 3823  
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:  
— The following of this heading:  
– – Prepared binders for foundry moulds 
or cores based on natural resinous 
products  
– – Naphthenic acids, their water-insoluble 
salts and their esters  
– – Sorbitol other than that of heading 
2905  
– – Petroleum sulphonates, excluding 
petroleum sulphonates of alkali 
metals, of ammonium or of ethanola ­
mines; thiophenated sulphonic acids of 
oils obtained from bituminous 
minerals, and their salts  
– – Ion exchangers  
– – Getters for vacuum tubes  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 20 % of 
the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the productEN 15.12.2012 Official Journal of the European Union 1839
(1) (2)  (3) or (4) 
– – Alkaline iron oxide for the purification 
of gas  
– – Ammoniacal gas liquors and spent 
oxide produced in coal gas purification  
– – Sulphonaphthenic acids, their water- 
insoluble salts and their esters  
– – Fusel oil and Dippel's oil  
– – Mixtures of salts having different 
anions  
– – Copying pastes with a basis of gelatin, 
whether or not on a paper or textile 
backing  
— Other Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
3901 to 3915  Plastics in primary forms, waste, parings 
and scrap, of plastic; except for headings 
ex 3907 and 3912 for which the rules are 
set out below:  
— Addition homopolymerisation 
products in which a single monomer 
contributes more than 99 % by 
weight to the total polymer content  Manufacture in which: 
— the value of all the materials used 
does not exceed 50 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of Chapter 39 used does 
not exceed 20 % of the ex-works price 
of the product (  8 ) Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
— Other Manufacture in which the value of all the 
materials of Chapter 39 used does not 
exceed 20 % of the ex-works price of 
the product (  8 ) Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
ex 3907  — Copolymer, made from polycarbonate 
and acrylonitrile-butadiene-styrene 
copolymer (ABS)  Manufacture from materials of any 
heading, except that of the product. 
However, materials of the same heading 
as the product may be used, provided that 
their total value does not exceed 50 % of 
the ex-works price of the product (  8 ) 
— Polyester  Manufacture in which the value of all the 
materials of Chapter 39 used does not 
exceed 20 % of the ex-works price of 
the product and/or manufacture from 
polycarbonate of tetrabromo-(bisphenol 
A) 
3912  Cellulose and its chemical derivatives, not 
elsewhere specified or included, in 
primary forms  Manufacture in which the value of all the 
materials of the same heading as the 
product used does not exceed 20 % of 
the ex-works price of the productEN 1840 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
3916 to 3919  Semi-manufactures and articles of plastics  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
3920 (  9 ) Other plates, sheets, film, foil and strip, of 
plastics, non-cellular and not reinforced, 
laminated, supported or similarly 
combined with other materials  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
3921 to 3926  Articles of plastics  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex Chapter 40  Rubber and articles thereof; except for:  Manufacture from materials of any 
heading, except that of the product  
4005  Compounded rubber, unvulcanised, in 
primary forms or in plates, sheets or strip  Manufacture in which the value of all the 
materials used, except natural rubber, 
does not exceed 50 % of the ex-works 
price of the product  
4012  Retreaded or used pneumatic tyres of 
rubber; solid or cushion tyres, tyre treads 
and tyre flaps, of rubber:  
— Retreaded pneumatic, solid or cushion 
tyres, of rubber  Retreading of used tyres  
— Other Manufacture from materials of any 
heading, except those of headings 4011 
and 4012  
ex 4017  Articles of hard rubber  Manufacture from hard rubber  
ex Chapter 41  Raw hides and skins (other than furskins) 
and leather; except for:  Manufacture from materials of any 
heading, except that of the product  
ex 4102  Raw skins of sheep or lambs, without 
wool on Removal of wool from sheep or lamb 
skins, with wool on  
4104 to 4106  Tanned or crust hides and skins, without 
wool or hair on, whether or not split, but 
not further prepared  Retanning of tanned leather 
or 
Manufacture from materials of any 
heading, except that of the product  
4107, 4112 
and 4113  Leather further prepared after tanning or 
crusting, including parchment-dressed 
leather, without wool or hair on, whether 
or not split, other than leather of heading 
4114  Manufacture from materials of any 
heading, except headings 4104 to 4113  
ex 4114  Patent leather and patent laminated 
leather; metallised leather  Manufacture from materials of headings 
4104 to 4106, 4107, 4112 or 4113, 
provided that their total value does not 
exceed 50 % of the ex-works price of 
the productEN 15.12.2012 Official Journal of the European Union 1841
(1) (2)  (3) or (4) 
Chapter 42 Articles of leather; saddlery and harness; 
travel goods, handbags and similar 
containers; articles of animal gut (other 
than silk worm gut)  Manufacture from materials of any 
heading, except that of the product  
ex Chapter 43  Furskins and artificial fur; manufactures 
thereof; except for:  Manufacture from materials of any 
heading, except that of the product  
ex 4302  Tanned or dressed furskins, assembled:  
— Plates, crosses and similar forms  Bleaching or dyeing, in addition to 
cutting and assembly of non-assembled 
tanned or dressed furskins  
— Other Manufacture from non-assembled, tanned 
or dressed furskins  
4303  Articles of apparel, clothing accessories 
and other articles of furskin  Manufacture from non-assembled tanned 
or dressed furskins of heading 4302  
ex Chapter 44  Wood and articles of wood; wood 
charcoal; except for: Manufacture from materials of any 
heading, except that of the product  
ex 4403  Wood roughly squared  Manufacture from wood in the rough, 
whether or not stripped of its bark or 
merely roughed down  
ex 4407  Wood sawn or chipped lengthwise, sliced 
or peeled, of a thickness exceeding 6 mm, 
planed, sanded or end-jointed  Planing, sanding or end-jointing  
ex 4408  Sheets for veneering (including those 
obtained by slicing laminated wood) and 
for plywood, of a thickness not exceeding 
6 mm, spliced, and other wood sawn 
lengthwise, sliced or peeled of a thickness 
not exceeding 6 mm, planed, sanded or 
end-jointed  Splicing, planing, sanding or end-jointing  
ex 4409  Wood continuously shaped along any of 
its edges, ends or faces, whether or not 
planed, sanded or end-jointed:  
— Sanded or end-jointed  Sanding or end-jointing  
— Beadings and mouldings  Beading or moulding  
ex 4410 to 
ex 4413  Beadings and mouldings, including 
moulded skirting and other moulded 
boards  Beading or moulding  
ex 4415  Packing cases, boxes, crates, drums and 
similar packings, of wood  Manufacture from boards not cut to size  
ex 4416  Casks, barrels, vats, tubs and other 
coopers' products and parts thereof, of 
wood  Manufacture from riven staves, not 
further worked than sawn on the two 
principal surfacesEN 1842 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
ex 4418  — Builders' joinery and carpentry of 
wood Manufacture from materials of any 
heading, except that of the product. 
However, cellular wood panels, shingles 
and shakes may be used  
— Beadings and mouldings  Beading or moulding  
ex 4421  Match splints; wooden pegs or pins for 
footwear Manufacture from wood of any heading, 
except drawn wood of heading 4409  
ex Chapter 45  Cork and articles of cork; except for:  Manufacture from materials of any 
heading, except that of the product  
4503  Articles of natural cork  Manufacture from cork of heading 4501  
Chapter 46 Manufactures of straw, of esparto or of 
other plaiting materials; basketware and 
wickerwork  Manufacture from materials of any 
heading, except that of the product  
Chapter 47 Pulp of wood or of other fibrous 
cellulosic material; recovered (waste and 
scrap) paper or paperboard  Manufacture from materials of any 
heading, except that of the product  
ex Chapter 48 (  10 ) Paper and paperboard; articles of paper 
pulp, of paper or of paperboard; except 
for: Manufacture from materials of any 
heading, except that of the product  
ex 4811  Paper and paperboard, ruled, lined or 
squared only  Manufacture from paper-making materials 
of Chapter 47 
4816  Carbon paper, self-copy paper and other 
copying or transfer papers (other than 
those of heading 4809), duplicator 
stencils and offset plates, of paper, 
whether or not put up in boxes  Manufacture from paper-making materials 
of Chapter 47 
4817  Envelopes, letter cards, plain postcards 
and correspondence cards, of paper or 
paperboard; boxes, pouches, wallets and 
writing compendiums, of paper or 
paperboard, containing an assortment of 
paper stationery  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 50 % of the ex- 
works price of the product  
ex 4818  Toilet paper Manufacture from paper-making materials 
of Chapter 47 
ex 4819  Cartons, boxes, cases, bags and other 
packing containers, of paper, paperboard, 
cellulose wadding or webs of cellulose 
fibres  Manufacture: 
— from materials of any heading, except 
that of the product, andEN 15.12.2012 Official Journal of the European Union 1843
(1) (2)  (3) or (4) 
— in which the value of all the materials 
used does not exceed 50 % of the ex- 
works price of the product  
ex 4820  Letter pads  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex 4823  Other paper, paperboard, cellulose 
wadding and webs of cellulose fibres, cut 
to size or shape  Manufacture from paper-making materials 
of Chapter 47  
ex Chapter 49  Printed books, newspapers, pictures and 
other products of the printing industry; 
manuscripts, typescripts and plans; except 
for: Manufacture from materials of any 
heading, except that of the product  
4909  Printed or illustrated postcards; printed 
cards bearing personal greetings, 
messages or announcements, whether or 
not illustrated, with or without envelopes 
or trimmings  Manufacture from materials of any 
heading, except those of headings 4909 
and 4911  
4910  Calendars of any kind, printed, including 
calendar blocks:  
— Calendars of the  "perpetual " type or 
with replaceable blocks mounted on 
bases other than paper or paperboard  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 50 % of the ex- 
works price of the product  
— Other Manufacture from materials of any 
heading, except those of headings 4909 
and 4911  
ex Chapter 50  Silk; except for:  Manufacture from materials of any 
heading, except that of the product  
ex 5003  Silk waste (including cocoons unsuitable 
for reeling, yarn waste and garnetted 
stock), carded or combed  Carding or combing of silk waste  
5004 to 
ex 5006  Silk yarn and yarn spun from silk waste  Manufacture from (  5 ): 
— raw silk or silk waste, carded or 
combed or otherwise prepared for 
spinning, 
— other natural fibres, not carded or 
combed or otherwise prepared for 
spinning, 
— chemical materials or textile pulp, or 
— paper-making materials  
5007  Woven fabrics of silk or of silk waste:EN 1844 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
— Incorporating rubber thread  Manufacture from single yarn (  5 ) 
— Other Manufacture from ( 5 ): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres, not carded or 
combed or otherwise prepared for 
spinning, 
— chemical materials or textile pulp, or 
— paper 
or 
Printing accompanied by at least two 
preparatory or finishing operations (such 
as scouring, bleaching, mercerising, heat 
setting, raising, calendering, shrink 
resistance processing, permanent 
finishing, decatising, impregnating, 
mending and burling), provided that the 
value of the unprinted fabric used does 
not exceed 47,5 % of the ex-works price 
of the product  
ex Chapter 51  Wool, fine or coarse animal hair; 
horsehair yarn and woven fabric; except 
for: Manufacture from materials of any 
heading, except that of the product  
5106 to 5110  Yarn of wool, of fine or coarse animal 
hair or of horsehair Manufacture from (  5 ): 
— raw silk or silk waste, carded or 
combed or otherwise prepared for 
spinning, 
— natural fibres, not carded or combed 
or otherwise prepared for spinning, 
— chemical materials or textile pulp, or 
— paper-making materials  
5111 to 5113  Woven fabrics of wool, of fine or coarse 
animal hair or of horsehair:  
— Incorporating rubber thread  Manufacture from single yarn (  5 ) 
— Other Manufacture from ( 5 ): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres, not carded or 
combed or otherwise prepared for 
spinning, 
— chemical materials or textile pulp, or 
— paperEN 15.12.2012 Official Journal of the European Union 1845
(1) (2)  (3) or (4) 
or 
Printing accompanied by at least two 
preparatory or finishing operations (such 
as scouring, bleaching, mercerising, heat 
setting, raising, calendering, shrink 
resistance processing, permanent 
finishing, decatising, impregnating, 
mending and burling), provided that the 
value of the unprinted fabric used does 
not exceed 47,5 % of the ex-works price 
of the product  
ex Chapter 52  Cotton; except for:  Manufacture from materials of any 
heading, except that of the product  
5204 to 5207  Yarn and thread of cotton  Manufacture from ( 5 ): 
— raw silk or silk waste, carded or 
combed or otherwise prepared for 
spinning, 
— natural fibres, not carded or combed 
or otherwise prepared for spinning, 
— chemical materials or textile pulp, or 
— paper-making materials  
5208 to 5212  Woven fabrics of cotton:  
— Incorporating rubber thread  Manufacture from singleyarn (  5 ) 
— Other Manufacture from ( 5 ): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres, not carded or 
combed or otherwise prepared for 
spinning, 
— chemical materials or textile pulp, or 
— paper 
or 
Printing accompanied by at least two 
preparatory or finishing operations (such 
as scouring, bleaching, mercerising, heat 
setting, raising, calendering, shrink 
resistance processing, permanent 
finishing, decatising, impregnating, 
mending and burling), provided that the 
value of the unprinted fabric used does 
not exceed 47,5 % of the ex-works price 
of the product  
ex Chapter 53  Other vegetable textile fibres; paper yarn 
and woven fabrics of paper yarn; except 
for: Manufacture from materials of any 
heading, except that of the productEN 1846 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
5306 to 5308  Yarn of other vegetable textile fibres; 
paper yarn Manufacture from (  5 ): 
— raw silk or silk waste, carded or 
combed or otherwise prepared for 
spinning, 
— natural fibres, not carded or combed 
or otherwise prepared for spinning, 
— chemical materials or textile pulp, or 
— paper-making materials  
5309 to 5311  Woven fabrics of other vegetable textile 
fibres; woven fabrics of paper yarn:  
— Incorporating rubber thread  Manufacture from single yarn (  5 ) 
— Other Manufacture from ( 5 ): 
— coir yarn, 
— jute yarn, 
— natural fibres, 
— man-made staple fibres, not carded or 
combed or otherwise prepared for 
spinning, 
— chemical materials or textile pulp, or 
— paper 
or 
Printing accompanied by at least two 
preparatory or finishing operations (such 
as scouring, bleaching, mercerising, heat 
setting, raising, calendering, shrink 
resistance processing, permanent 
finishing, decatising, impregnating, 
mending and burling), provided that the 
value of the unprinted fabric used does 
not exceed 47,5 % of the ex-works price 
of the product  
5401 to 5406  Yarn, monofilament and thread of man- 
made filaments  Manufacture from (  5 ): 
— raw silk or silk waste, carded or 
combed or otherwise prepared for 
spinning, 
— natural fibres, not carded or combed 
or otherwise prepared for spinning, 
— chemical materials or textile pulp, or 
— paper-making materials  
5407 and 
5408  Woven fabrics of man-made filament 
yarn: 
— Incorporating rubber thread  Manufacture from single yarn (  5 )EN 15.12.2012 Official Journal of the European Union 1847
(1) (2)  (3) or (4) 
— Other Manufacture from ( 5 ): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres, not carded or 
combed or otherwise prepared for 
spinning, 
— chemical materials or textile pulp, or 
— paper 
or 
Printing accompanied by at least two 
preparatory or finishing operations (such 
as scouring, bleaching, mercerising, heat 
setting, raising, calendering, shrink 
resistance processing, permanent 
finishing, decatising, impregnating, 
mending and burling), provided that the 
value of the unprinted fabric used does 
not exceed 47,5 % of the ex-works price 
of the product  
5501 to 5507  Man-made staple fibres  Manufacture from chemical materials or 
textile pulp  
5508 to 5511  Yarn and sewing thread of man-made 
staple fibres  Manufacture from (  5 ): 
— raw silk or silk waste, carded or 
combed or otherwise prepared for 
spinning, 
— natural fibres, not carded or combed 
or otherwise prepared for spinning, 
— chemical materials or textile pulp, or 
— paper-making materials  
5512 to 5516  Woven fabrics of man-made staple fibres:  
— Incorporating rubber thread  Manufacture from single yarn (  5 ) 
— Other Manufacture from ( 5 ): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres, not carded or 
combed or otherwise prepared for 
spinning, 
— chemical materials or textile pulp, or 
— paper 
or 
Printing accompanied by at least two 
preparatory or finishing operations (such 
as scouring, bleaching, mercerising, heat 
setting, raising, calendering, shrink 
resistance processing, permanentEN 1848 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
finishing, decatising, impregnating, 
mending and burling), provided that the 
value of the unprinted fabric used does 
not exceed 47,5 % of the ex-works price 
of the product  
ex Chapter 56  Wadding, felt and non-wovens; special 
yarns; twine, cordage, ropes and cables 
and articles thereof; except for:  Manufacture from (  5 ): 
— coir yarn, 
— natural fibres, 
— chemical materials or textile pulp, or 
— paper-making materials  
5602  Felt, whether or not impregnated, coated, 
covered or laminated:  
— Needleloom felt  Manufacture from ( 5 ): 
— natural fibres, or 
— chemical materials or textile pulp 
However: 
— polypropylene filament of heading 
5402, 
— polypropylene fibres of heading 5503 
or 5506, or 
— polypropylene filament tow of 
heading 5501, 
of which the denomination in all cases of 
a single filament or fibre is less than 9 
decitex, may be used, provided that their 
total value does not exceed 40 % of the 
ex-works price of the product  
— Other Manufacture from ( 5 ): 
— natural fibres, 
— man-made staple fibres made from 
casein, or 
— chemical materials or textile pulp  
5604  Rubber thread and cord, textile covered; 
textile yarn, and strip and the like of 
heading 5404 or 5405, impregnated, 
coated, covered or sheathed with rubber 
or plastics:  
— Rubber thread and cord, textile 
covered Manufacture from rubber thread or cord, 
not textile covered  
— Other Manufacture from ( 5 ): 
— natural fibres, not carded or combed 
or otherwise processed for spinning, 
— chemical materials or textile pulp, orEN 15.12.2012 Official Journal of the European Union 1849
(1) (2)  (3) or (4) 
— paper-making materials  
5605  Metallised yarn, whether or not gimped, 
being textile yarn, or strip or the like of 
heading 5404 or 5405, combined with 
metal in the form of thread, strip or 
powder or covered with metal  Manufacture from (  5 ): 
— natural fibres, 
— man-made staple fibres, not carded or 
combed or otherwise processed for 
spinning, 
— chemical materials or textile pulp, or 
— paper-making materials  
5606  Gimped yarn, and strip and the like of 
heading 5404 or 5405, gimped (other 
than those of heading 5605 and gimped 
horsehair yarn); chenille yarn (including 
flock chenille yarn); loop wale-yarn  Manufacture from (  5 ): 
— natural fibres, 
— man-made staple fibres, not carded or 
combed or otherwise processed for 
spinning, 
— chemical materials or textile pulp, or 
— paper-making materials  
Chapter 57 Carpets and other textile floor coverings:  
— Of needleloom felt  Manufacture from ( 5 ): 
— natural fibres, or 
— chemical materials or textile pulp 
However: 
— polypropylene filament of heading 
5402, 
— polypropylene fibres of heading 5503 
or 5506, or 
— polypropylene filament tow of 
heading 5501, 
of which the denomination in all cases of 
a single filament or fibre is less than 9 
decitex, may be used, provided that their 
total value does not exceed 40 % of the 
ex-works price of the product 
Jute fabric may be used as a backing  
— Of other felt  Manufacture from ( 5 ): 
— natural fibres, not carded or combed 
or otherwise processed for spinning, 
or 
— chemical materials or textile pulp  
— Other Manufacture from ( 5 ): 
— coir yarn or jute yarn, 
— synthetic or artificial filament yarn, 
— natural fibres, orEN 1850 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
— man-made staple fibres, not carded or 
combed or otherwise processed for 
spinning 
Jute fabric may be used as a backing  
ex Chapter 58  Special woven fabrics; tufted textile 
fabrics; lace; tapestries; trimmings; 
embroidery; except for:  
— Combined with rubber thread  Manufacture from single yarn (  5 ) 
— Other Manufacture from ( 5 ): 
— natural fibres, 
— man-made staple fibres, not carded or 
combed or otherwise processed for 
spinning, or 
— chemical materials or textile pulp 
or 
Printing accompanied by at least two 
preparatory or finishing operations (such 
as scouring, bleaching, mercerising, heat 
setting, raising, calendering, shrink 
resistance processing, permanent 
finishing, decatising, impregnating, 
mending and burling), provided that the 
value of the unprinted fabric used does 
not exceed 47,5 % of the ex-works price 
of the product  
5805  Hand-woven tapestries of the types 
Gobelins, Flanders, Aubusson, Beauvais 
and the like, and needle-worked tapestries 
(for example, petit point, cross stitch), 
whether or not made up  Manufacture from materials of any 
heading, except that of the product  
5810  Embroidery in the piece, in strips or in 
motifs  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 50 % of the ex- 
works price of the product  
5901  Textile fabrics coated with gum or 
amylaceous substances, of a kind used for 
the outer covers of books or the like; 
tracing cloth; prepared painting canvas; 
buckram and similar stiffened textile 
fabrics of a kind used for hat foundations  Manufacture from yarn  
5902  Tyre cord fabric of high tenacity yarn of 
nylon or other polyamides, polyesters or 
viscose rayon:  
— Containing not more than 90 % by 
weight of textile materials  Manufacture from yarnEN 15.12.2012 Official Journal of the European Union 1851
(1) (2)  (3) or (4) 
— Other Manufacture from chemical materials or 
textile pulp  
5903  Textile fabrics impregnated, coated, 
covered or laminated with plastics, other 
than those of heading 5902  Manufacture from yarn 
or 
Printing accompanied by at least two 
preparatory or finishing operations (such 
as scouring, bleaching, mercerising, heat 
setting, rasing, calendering, shrink 
resistance processing, permanent 
finishing, decatising, impregnating, 
mending and burling), provided that the 
value of the unprinted fabric used does 
not exceed 47,5 % of the ex-works price 
of the product  
5904  Linoleum, whether or note cut to shape; 
floor coverings consisting of a coating or 
covering applied on a textile backing, 
whether or not cut to shape  Manufacture from yarn (  5 ) 
5905  Textile wall coverings:  
— Impregnated, coated, covered or 
laminated with rubber, plastics or 
other materials  Manufacture from yarn  
— Other Manufacture from ( 5 ): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres, not carded or 
combed or otherwise processed for 
spinning, or 
— chemical materials or textile pulp 
or 
Printing accompanied by at least two 
preparatory or finishing operations (such 
as scouring, bleaching, mercerising, heat 
setting, raising, calendering, shrink 
resistance processing, permanent 
finishing, decatising, impregnating, 
mending and burling), provided that the 
value of the unprinted fabric used does 
not exceed 47,5 % of the ex-works price 
of the product  
5906  Rubberised textile fabrics, other than 
those of heading 5902:  
— Knitted or crocheted fabrics  Manufacture from (  5 ): 
— natural fibres, 
— man-made staple fibres, not carded or 
combed or otherwise processed for 
spinning, or 
— chemical materials or textile pulpEN 1852 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
— Other fabrics made of synthetic 
filament yarn, containing more than 
90 % by weight of textile materials  Manufacture from chemical materials  
— Other Manufacture from yarn  
5907  Textile fabrics otherwise impregnated, 
coated or covered; painted canvas being 
theatrical scenery, studio back-cloths or 
the like  Manufacture from yarn 
or 
Printing accompanied by at least two 
preparatory or finishing operations (such 
as scouring, bleaching, mercerising, heat 
setting, rasing, calendering, shrink 
resistance processing, permanent 
finishing, decatising, impregnating, 
mending and burling), provided that the 
value of the unprinted fabric used does 
not exceed 47,5 % of the ex-works price 
of the product  
5908  Textile wicks, woven, plaited or knitted, 
for lamps, stoves, lighters, candles or the 
like; incandescent gas mantles and tubular 
knitted gas mantle fabric therefore, 
whether or not impregnated:  
— Incandescent gas mantles, impreg ­
nated  Manufacture from tubular knitted gas- 
mantle fabric  
— Other Manufacture from materials of any 
heading, except that of the product  
5909 to 5911  Textile articles of a kind suitable for 
industrial use:  
— Polishing discs or rings other than of 
felt of heading 5911  Manufacture from yarn or waste fabrics 
or rags of heading 6310  
— Woven fabrics, of a kind commonly 
used in papermaking or other 
technical uses, felted or not, whether 
or not impregnated or coated, tubular 
or endless with single or multiple 
warp and/or weft, or flat woven with 
multiple warp and/or weft of heading 
5911  Manufacture from (  5 ): 
— coir yarn, 
— the following materials:  
– – yarn of polytetrafluoroethylene (  11 ), 
– – yarn, multiple, of polyamide, coated 
impregnated or covered with a 
phenolic resin,  
– – yarn of synthetic textile fibres of 
aromatic polyamides, obtained by 
polycondensation of  m -phenylene ­
diamine and isophthalic acid,  
– – monofil of polytetrafluoroethylene (  11 ), 
– – yarn of synthetic textile fibres of 
poly( p-phenylene terephthalamide),  
– – glass fibre yarn, coated with phenol 
resin and gimped with acrylic yarn (  11 ),EN 15.12.2012 Official Journal of the European Union 1853
(1) (2)  (3) or (4) 
– – copolyester monofilaments of a 
polyester and a resin of terephthalic 
acid and 1,4-cyclohexanediethanol 
and isophthalic acid,  
– – natural fibres,  
– – man-made staple fibres not carded or 
combed or otherwise processed for 
spinning, or  
– – chemical materials or textile pulp  
— Other Manufacture from ( 5 ): 
— coir yarn, 
— natural fibres, 
— man-made staple fibres, not carded or 
combed or otherwise processed for 
spinning, or 
— chemical materials or textile pulp  
Chapter 60 Knitted or crocheted fabrics  Manufacture from ( 5 ): 
— natural fibres, 
— man-made staple fibres, not carded or 
combed or otherwise processed for 
spinning, or 
— chemical materials or textile pulp  
Chapter 61 (  12 ) Articles of apparel and clothing acces ­
sories, knitted or crocheted:  
— Obtained by sewing together or 
otherwise assembling, two or more 
pieces of knitted or crocheted fabric 
which have been either cut to form or 
obtained directly to form  Manufacture from yarn (  5 ) ( 13 ) 
— Other Manufacture from ( 5 ): 
— natural fibres, 
— man-made staple fibres, not carded or 
combed or otherwise processed for 
spinning, or 
— chemical materials or textile pulp  
ex Chapter 62 (  14 ) Articles of apparel and clothing acces ­
sories, not knitted or crocheted; except 
for: Manufacture from yarn (  5 ) ( 13 ) 
ex 6202, ex 6204, 
ex 6206, ex 6209 
and ex 6211  Women's, girls' and babies' clothing and 
clothing accessories for babies, 
embroidered  Manufacture from yarn (  13 ) 
or 
Manufacture from unembroidered fabric, 
provided that the value of the 
unembroidered fabric used does not 
exceed 40 % of the ex-works price of the 
product (  13 ) 
ex 6210 and 
ex 6216  Fire-resistant equipment of fabric covered 
with foil of aluminised polyester  Manufacture from yarn (  13 ) 
or 
Manufacture from uncoated fabric, 
provided that the value of the uncoated 
fabric used does not exceed 40 % of the 
ex-works price of the product (  13 )EN 1854 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
6213 and 
6214  Handkerchiefs, shawls, scarves, mufflers, 
mantillas, veils and the like:  
— Embroidered  Manufacture from unbleached single 
yarn (  5 ) ( 13 ) 
or 
Manufacture from unembroidered fabric, 
provided that the value of the 
unembroidered fabric used does not 
exceed 40 % of the ex-works price of 
the product (  13 ) 
— Other Manufacture from unbleached single 
yarn (  5 ) ( 13 ) 
or 
Making up, followed by printing accom ­
panied by at least two preparatory or 
finishing operations (such as scouring, 
bleaching, mercerising, heat setting, 
raising, calendering, shrink resistance 
processing, permanent finishing, deca ­
tising, impregnating, mending and 
burling), provided that the value of all 
the unprinted goods of headings 6213 
and 6214 used does not exceed 47,5 % 
of the ex-works price of the product  
6217  Other made up clothing accessories; parts 
of garments or of clothing accessories, 
other than those of heading 6212:  
— Embroidered  Manufacture from yarn ( 13 ) 
or 
Manufacture from unembroidered fabric, 
provided that the value of the 
unembroidered fabric used does not 
exceed 40 % of the ex-works price of 
the product (  13 ) 
— Fire-resistant equipment of fabric 
covered with foil of aluminised poly ­
ester  Manufacture from yarn (  13 ) 
or 
Manufacture from uncoated fabric, 
provided that the value of the uncoated 
fabric used does not exceed 40 % of the 
ex-works price of the product (  13 ) 
— Interlinings for collars and cuffs, cut 
out Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  
— Other Manufacture from yarn ( 13 ) 
ex Chapter 63  Other made-up textile articles; sets; worn 
clothing and worn textile articles; rags; 
except for:  Manufacture from materials of any 
heading, except that of the productEN 15.12.2012 Official Journal of the European Union 1855
(1) (2)  (3) or (4) 
6301 to 6304  Blankets, travelling rugs, bed linen etc.; 
curtains etc.; other furnishing articles:  
— Of felt, of nonwovens  Manufacture from ( 5 ): 
— natural fibres, or 
— chemical materials or textile pulp  
— Other:  
– – Embroidered  Manufacture from unbleached single 
yarn (  13 ) ( 15 ) 
or 
Manufacture from unembroidered fabric 
(other than knitted or crocheted), 
provided that the value of the 
unembroidered fabric used does not 
exceed 40 % of the ex-works price of the 
product  
– – Other Manufacture from unbleached single 
yarn (  13 ) ( 15 ) 
6305  Sacks and bags, of a kind used for the 
packing of goods  Manufacture from (  5 ): 
— natural fibres, 
— man-made staple fibres, not carded or 
combed or otherwise processed for 
spinning, or 
— chemical materials or textile pulp  
6306  Tarpaulins, awnings and sunblinds; tents; 
sails for boats, sailboards or landcraft; 
camping goods:  
— Of nonwovens  Manufacture from ( 5 ) ( 13 ): 
— natural fibres, or 
— chemical materials or textile pulp  
— Other Manufacture from unbleached single 
yarn (  5 ) ( 13 ) 
6307  Other made-up articles, including dress 
patterns  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
6308  Sets consisting of woven fabric and yarn, 
whether or not with accessories, for 
making up into rugs, tapestries, 
embroidered table cloths or serviettes, or 
similar textile articles, put up in packings 
for retail sale  Each item in the set must satisfy the rule 
which would apply to it if it were not 
included in the set. However, non-orig ­
inating articles may be incorporated, 
provided that their total value does not 
exceed 15 % of the ex-works price of 
the set  
6401  Waterproof footwear with outer soles and 
uppers of rubber or of plastics, the uppers 
of which are neither fixed to the sole nor 
assembled by stitching, riveting, nailing, 
screwing, plugging or similar processes  
— with customs value above 10 EUR  Manufacture from materials of any 
heading, except from assemblies of 
uppers affixed to inner soles or to other 
sole components of heading 6406EN 1856 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
— with customs value of 10 EUR or less  Manufacture from materials of any 
heading, except that of the product and 
uppers of heading 6406  
6402  Other footwear with outer soles and 
uppers of rubber or plastics  
— with customs value above 8 EUR  Manufacture from materials of any 
heading, except from assemblies of 
uppers affixed to inner soles or to other 
sole components of heading 6406  
— with customs value of 8 EUR or less  Manufacture from materials of any 
heading, except that of the product and 
uppers of heading 6406  
6403  Footwear with outer soles of rubber, 
plastics, leather or composition leather 
and uppers of leather  
— with customs value above 24 EUR  Manufacture from materials of any 
heading, except from assemblies of 
uppers affixed to inner soles or to other 
sole components of heading 6406  
— with customs value of 24 EUR or less  Manufacture from materials of any 
heading, except that of the product and 
uppers of heading 6406  
6404  Footwear with outer soles of rubber, 
plastics, leather or composition leather 
and uppers of textile materials  
— with customs value above 13 EUR  Manufacture from materials of any 
heading, except from assemblies of 
uppers affixed to inner soles or to other 
sole components of heading 6406  
— with customs value of 13 EUR or less  Manufacture from materials of any 
heading, except that of the product and 
uppers of heading 6406  
6405  Other footwear  
— with customs value above 9 EUR  Manufacture from materials of any 
heading, except from assemblies of 
uppers affixed to inner soles or to other 
sole components of heading 6406  
— with customs value of 9 EUR or less  Manufacture from materials of any 
heading, except that of the product and 
uppers of heading 6406  
6406  Parts of footwear (including uppers 
whether or not attached to soles other 
than outer soles); removable in-soles, heel 
cushions and similar articles; gaiters, 
leggings and similar articles, and parts 
thereof  Manufacture from materials of any 
heading, except that of the product  
ex Chapter 65  Headgear and parts thereof; except for:  Manufacture from materials of any 
heading, except that of the productEN 15.12.2012 Official Journal of the European Union 1857
(1) (2)  (3) or (4) 
6505  Hats and other headgear, knitted or 
crocheted, or made up from lace, felt or 
other textile fabric, in the piece (but not 
in strips), whether or not lined or 
trimmed; hair-nets of any material, 
whether or not lined or trimmed  Manufacture from yarn or textile 
fibres (  13 ) 
ex Chapter 66  Umbrellas, sun umbrellas, walking-sticks, 
seat-sticks, whips, riding-crops, and parts 
thereof; except for:  Manufacture from materials of any 
heading, except that of the product  
6601  Umbrellas and sun umbrellas (including 
walking-stick umbrellas, garden umbrellas 
and similar umbrellas)  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
Chapter 67  Prepared feathers and down and articles 
made of feathers or of down; artificial 
flowers; articles of human hair  Manufacture from materials of any 
heading, except that of the product  
ex Chapter 68  Articles of stone, plaster, cement, 
asbestos, mica or similar materials; except 
for: Manufacture from materials of any 
heading, except that of the product  
ex 6802  Marble, travertine and alabaster  Manufacture from materials of any 
heading, except that of the product and 
heading 2515  
ex 6803  Articles of slate or of agglomerated slate  Manufacture from worked slate  
ex 6812  Articles of asbestos; articles of mixtures 
with a basis of asbestos or of mixtures 
with a basis of asbestos and magnesium 
carbonate  Manufacture from materials of any 
heading 
ex 6814  Articles of mica, including agglomerated 
or reconstituted mica, on a support of 
paper, paperboard or other materials  Manufacture from worked mica 
(including agglomerated or reconstituted 
mica)  
Chapter 69 Ceramic products  Manufacture from materials of any 
heading, except that of the product  
ex Chapter 70  Glass and glassware; except for:  Manufacture from materials of any 
heading, except that of the product  
ex 7003, ex 7004 
and ex 7005  Glass with a non-reflecting layer  Manufacture from materials of heading 
7001  
7006  Glass of heading 7003, 7004 or 7005, 
bent, edge-worked, engraved, drilled, 
enamelled or otherwise worked, but not 
framed or fitted with other materials:  
— Glass-plate substrates, coated with a 
dielectric thin film, and of a semi ­
conductor grade in accordance with 
SEMII-standards (  16 ) Manufacture from non-coated glass-plate 
substrate of heading 7006EN 1858 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
— Other Manufacture from materials of heading 
7001  
7007  Safety glass, consisting of toughened 
(tempered) or laminated glass  Manufacture from materials of heading 
7001  
7008  Multiple-walled insulating units of glass  Manufacture from materials of heading 
7001  
7009  Glass mirrors, whether or not framed, 
including rear-view mirrors  Manufacture from materials of heading 
7001  
7010  Carboys, bottles, flasks, jars, pots, phials, 
ampoules and other containers, of glass, 
of a kind used for the conveyance or 
packing of goods; preserving jars of glass; 
stoppers, lids and other closures, of glass  Manufacture from materials of any 
heading, except that of the product 
or 
Cutting of glassware, provided that the 
total value of the uncut glassware used 
does not exceed 50 % of the ex-works 
price of the product  
7013  Glassware of a kind used for table, 
kitchen, toilet, office, indoor decoration 
or similar purposes (other than that of 
heading 7010 or 7018)  Manufacture from materials of any 
heading, except that of the product 
or 
Cutting of glassware, provided that the 
total value of the uncut glassware used 
does not exceed 50 % of the ex-works 
price of the product 
or 
Hand-decoration (except silk-screen 
printing) of hand-blown glassware, 
provided that the total value of the 
hand-blown glassware used does not 
exceed 50 % of the ex-works price of 
the product  
ex 7019  Articles (other than yarn) of glass fibres  Manufacture from: 
— uncoloured slivers, rovings, yarn or 
chopped strands, or 
— glass wool  
ex Chapter 71  Natural or cultured pearls, precious or 
semi-precious stones, precious metals, 
metals clad with precious metal, and 
articles thereof; imitation jewellery; coin; 
except for:  Manufacture from materials of any 
heading, except that of the product  
ex 7101  Natural or cultured pearls, graded and 
temporarily strung for convenience of 
transport  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex 7102, ex 7103 
and ex 7104  Worked precious or semi-precious stones 
(natural, synthetic or reconstructed)  Manufacture from unworked precious or 
semi-precious stones  
7106, 7108 
and 7110  Precious metals:  
— Unwrought  Manufacture from materials of any 
heading, except those of headings 7106, 
7108 and 7110EN 15.12.2012 Official Journal of the European Union 1859
(1) (2)  (3) or (4) 
or 
Electrolytic, thermal or chemical 
separation of precious metals of heading 
7106, 7108 or 7110 
or 
Alloying of precious metals of heading 
7106, 7108 or 7110 with each other 
or with base metals  
— Semi-manufactured or in powder 
form  Manufacture from unwrought precious 
metals  
ex 7107, ex 7109 
and ex 7111  Metals clad with precious metals, semi- 
manufactured  Manufacture from metals clad with 
precious metals, unwrought  
7116  Articles of natural or cultured pearls, 
precious or semi-precious stones (natural, 
synthetic or reconstructed)  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
7117  Imitation jewellery  Manufacture from materials of any 
heading, except that of the product 
or 
Manufacture from base metal parts, not 
plated or covered with precious metals, 
provided that the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex Chapter 72  Iron and steel; except for:  Manufacture from materials of any 
heading, except that of the product  
7207  Semi-finished products of iron or non- 
alloy steel  Manufacture from materials of heading 
7201, 7202, 7203, 7204, 7205 or 7206  
7208 to 7216  Flat-rolled products, bars and rods, angles, 
shapes and sections of iron or non-alloy 
steel  Manufacture from ingots or other 
primary forms or semi-finished materials 
of heading 7206 or 7207  
7217  Wire of iron or non-alloy steel  Manufacture from semi-finished materials 
of heading 7207  
ex 7218 91 and 
ex 7218 99  Semi-finished products  Manufacture from materials of heading 
7201, 7202, 7203, 7204, 7205 or 
721810  
7219 to 7222  Flat-rolled products, bars and rods, angles, 
shapes and sections of stainless steel  Manufacture from ingots or other 
primary forms or semi-finished materials 
of heading 7218  
7223  Wire of stainless steel  Manufacture from semi-finished materials 
of heading 7218  
ex 7224 90  Semi-finished products  Manufacture from materials of heading 
7201, 7202, 7203, 7204, 7205 or 
722410  
7225 to 7228  Flat-rolled products, hot-rolled bars and 
rods, in irregularly wound coils; angles, 
shapes and sections, of other alloy steel; 
hollow drill bars and rods, of alloy or 
non-alloy steel  Manufacture from ingots or other 
primary forms or semi-finished materials 
of heading 7206, 7207, 7218 or 7224EN 1860 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
7229  Wire of other alloy steel  Manufacture from semi-finished materials 
of heading 7224  
ex Chapter 73  Articles of iron or steel; except for:  Manufacture from materials of any 
heading, except that of the product  
ex 7301  Sheet piling  Manufacture from materials of heading 
7206  
7302  Railway or tramway track construction 
material of iron or steel, the following: 
rails, check-rails and rack rails, switch 
blades, crossing frogs, point rods and 
other crossing pieces, sleepers (cross-ties), 
fish-plates, chairs, chair wedges, sole pates 
(base plates), rail clips, bedplates, ties and 
other material specialised for jointing or 
fixing rails  Manufacture from materials of heading 
7206  
7304, 7305 
and 7306  Tubes, pipes and hollow profiles, of iron 
(other than cast iron) or steel  Manufacture from materials of heading 
7206, 7207, 7218 or 7224  
ex 7307  Tube or pipe fittings of stainless steel 
(ISO No X5CrNiMo 1712), consisting of 
several parts  Turning, drilling, reaming, threading, 
deburring and sandblasting of forged 
blanks, provided that the total value of 
the forged blanks used does not exceed 
35 % of the ex-works price of the product  
7308  Structures (excluding prefabricated 
buildings of heading 9406) and parts of 
structures (for example, bridges and 
bridge-sections, lock-gates, towers, lattice 
masts, roofs, roofing frameworks, doors 
and windows and their frames and 
thresholds for doors, shutters, balustrades, 
pillars and columns), of iron or steel; 
plates, rods, angles, shapes, sections, tubes 
and the like, prepared for use in struc ­
tures, of iron or steel  Manufacture from materials of any 
heading, except that of the product. 
However, welded angles, shapes and 
sections of heading 7301 may not be 
used  
ex 7315  Skid chain  Manufacture in which the value of all the 
materials of heading 7315 used does not 
exceed 50 % of the ex-works price of the 
product  
ex Chapter 74  Copper and articles thereof; except for:  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 50 % of the ex- 
works price of the product  
7401  Copper mattes; cement copper (pre ­
cipitated copper) Manufacture from materials of any 
heading, except that of the product  
7402  Unrefined copper; copper anodes for 
electrolytic refining  Manufacture from materials of any 
heading, except that of the productEN 15.12.2012 Official Journal of the European Union 1861
(1) (2)  (3) or (4) 
7403  Refined copper and copper alloys, 
unwrought:  
— Refined copper  Manufacture from materials of any 
heading, except that of the product  
— Copper alloys and refined copper 
containing other elements  Manufacture from refined copper, 
unwrought, or waste and scrap of copper  
7404  Copper waste and scrap  Manufacture from materials of any 
heading, except that of the product  
7405  Master alloys of copper  Manufacture from materials of any 
heading, except that of the product  
7413  Stranded wire, cables, plaited bands and 
the like, of copper, not electrically insu ­
lated  Manufacture from materials of any 
heading, except that of the product.  
ex Chapter 75  Nickel and articles thereof; except for:  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 50 % of the ex- 
works price of the product  
7501 to 7503  Nickel mattes, nickel oxide sinters and 
other intermediate products of nickel 
metallurgy; unwrought nickel; nickel 
waste and scrap  Manufacture from materials of any 
heading, except that of the product  
ex Chapter 76  Aluminium and articles thereof; except 
for: Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 50 % of the ex- 
works price of the product  
7601  Unwrought aluminium  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 50 % of the ex- 
works price of the product 
or 
Manufacture by thermal or electrolytic 
treatment from unalloyed aluminium or 
waste and scrap of aluminiumEN 1862 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
7602  Aluminium waste or scrap  Manufacture from materials of any 
heading, except that of the product  
7607 (  17 ) Aluminium foil (whether or not printed 
or backed with paper, paperboard, 
plastics or similar backing materials) of a 
thickness (excluding any backing) not 
exceeding 0,2 mm  Manufacture from materials of any 
heading, except that of the product and 
heading 7606  
7610 and 
7614  Aluminium structures (excluding prefab ­
ricated buildings of heading 9406) and 
parts of structures (for example, bridges 
and bridge sections, towers, lattice masts, 
roofs, roofing frameworks, doors and 
windows and their frames and thresholds 
for doors, balustrades, pillars and 
columns); aluminium plates, rods, 
profiles, tubes and the like, prepared for 
use in structures; Stranded wire, cables, 
plaited bands and the like, of aluminium, 
not electrically insulated  Manufacture from materials of any 
heading, except that of the product  
ex 7616  Aluminium articles other than gauze, 
cloth, grill, netting, fencing, reinforcing 
fabric and similar materials (including 
endless bands) of aluminium wire, and 
expanded metal of aluminium  Manufacture: 
— from materials of any heading, except 
that of the product. However, gauze, 
cloth, grill, netting, fencing, 
reinforcing fabric and similar 
materials (including endless bands) of 
aluminium wire, or expanded metal of 
aluminium may be used; and 
— in which the value of all the materials 
used does not exceed 50 % of the ex- 
works price of the product  
Chapter 77  Reserved for possible future use in the HS  
ex Chapter 78  Lead and articles thereof; except for:  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 50 % of the ex- 
works price of the product  
7801  Unwrought lead:  
— Refined lead  Manufacture from  "bullion " or " work " 
lead 
— Other Manufacture from materials of any 
heading, except that of the product. 
However, waste and scrap of heading 
7802 may not be used  
7802  Lead waste and scrap  Manufacture from materials of any 
heading, except that of the productEN 15.12.2012 Official Journal of the European Union 1863
(1) (2)  (3) or (4) 
ex Chapter 79  Zinc and articles thereof; except for:  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 50 % of the ex- 
works price of the product  
7901  Unwrought zinc  Manufacture from materials of any 
heading, except that of the product. 
However, waste and scrap of heading 
7902 may not be used  
7902  Zinc waste and scrap  Manufacture from materials of any 
heading, except that of the product  
ex Chapter 80  Tin and articles thereof; except for:  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 50 % of the ex- 
works price of the product  
8001  Unwrought tin  Manufacture from materials of any 
heading, except that of the product. 
However, waste and scrap of heading 
8002 may not be used  
8002 and 
8007  Tin waste and scrap; other articles of tin  Manufacture from materials of any 
heading, except that of the product  
Chapter 81 Other base metals; cermets; articles 
thereof: 
— Other base metals, wrought; articles 
thereof  Manufacture in which the value of all the 
materials of the same heading as the 
product used does not exceed 50 % of 
the ex-works price of the product  
— Other Manufacture from materials of any 
heading, except that of the product  
ex Chapter 82  Tools, implements, cutlery, spoons and 
forks, of base metal; parts thereof of base 
metal; except for:  Manufacture from materials of any 
heading, except that of the product  
8206  Tools of two or more of the headings 
8202 to 8205, put up in sets for retail 
sale Manufacture from materials of any 
heading, except those of headings 8202 
to 8205. However, tools of headingsEN 1864 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
8202 to 8205 may be incorporated into 
the set, provided that their total value 
does not exceed 15 % of the ex-works 
price of the set  
8207  Interchangeable tools for hand tools, 
whether or not power-operated, or for 
machine-tools (for example, for pressing, 
stamping, punching, tapping, threading, 
drilling, boring, broaching, milling, 
turning, or screwdriving), including dies 
for drawing or extruding metal, and rock 
drilling or earth boring tools  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  
8208  Knives and cutting blades, for machines 
or for mechanical appliances  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  
ex 8211  Knives with cutting blades, serrated or 
not (including pruning knives), other than 
knives of heading 8208  Manufacture from materials of any 
heading, except that of the product. 
However, knife blades and handles of 
base metal may be used  
8214  Other articles of cutlery (for example, hair 
clippers, butchers' or kitchen cleavers, 
choppers and mincing knives, paper 
knives); manicure or pedicure sets and 
instruments (including nail files)  Manufacture from materials of any 
heading, except that of the product. 
However, handles of base metal may be 
used  
8215  Spoons, forks, ladles, skimmers, cake- 
servers, fish-knives, butter-knives, sugar 
tongs and similar kitchen or tableware  Manufacture from materials of any 
heading, except that of the product. 
However, handles of base metal may be 
used  
ex Chapter 83  Miscellaneous articles of base metal; 
except for:  Manufacture from materials of any 
heading, except that of the product  
ex 8302  Other mountings, fittings and similar 
articles suitable for buildings, and 
automatic door closers  Manufacture from materials of any 
heading, except that of the product. 
However, other materials of heading 
8302 may be used, provided that their 
total value does not exceed 20 % of the 
ex-works price of the product  
ex 8306  Statuettes and other ornaments, of base 
metal  Manufacture from materials of any 
heading, except that of the product. 
However, other materials of heading 
8306 may be used, provided that their 
total value does not exceed 30 % of the 
ex-works price of the productEN 15.12.2012 Official Journal of the European Union 1865
(1) (2)  (3) or (4) 
ex Chapter 84  Nuclear reactors, boilers, machinery and 
mechanical appliances; parts thereof; 
except for:  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  
ex 8401  Nuclear fuel elements  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
8402  Steam or other vapour generating boilers 
(other than central heating hot water 
boilers capable also of producing low 
pressure steam); super-heated water 
boilers  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
8403 and 
ex 8404  Central heating boilers other than those 
of heading 8402 and auxiliary plant for 
central heating boilers  Manufacture from materials of any 
heading, except those of headings 8403 
and 8404  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8406  Steam turbines and other vapour turbines  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8407  Spark-ignition reciprocating or rotary 
internal combustion piston engines  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8408  Compression-ignition internal 
combustion piston engines (diesel or 
semi-diesel engines)  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8409  Parts suitable for use solely or principally 
with the engines of heading 8407 or 
8408  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8411  Turbo-jets, turbo-propellers and other gas 
turbines  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
8412  Other engines and motors  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the productEN 1866 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
ex 8413  Rotary positive displacement pumps  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
ex 8414  Industrial fans, blowers and the like  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
8415  Air conditioning machines, comprising a 
motor-driven fan and elements for 
changing the temperature and humidity, 
including those machines in which the 
humidity cannot be separately regulated  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8418  Refrigerators, freezers and other refrig ­
erating or freezing equipment, electric or 
other; heat pumps other than air 
conditioning machines of heading 8415  Manufacture from materials of any 
heading, except that of the product. 
However materials of the same heading 
as the product may be used provided 
that their total value does not exceed 
20 % of the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex 8419  Machines for wood, paper pulp, paper 
and paperboard industries  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of the same heading as 
the product used does not exceed 
25 % of the ex-works price of the 
product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
8420  Calendering or other rolling machines, 
other than for metals or glass, and 
cylinders therefor  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of the same heading as 
the product used does not exceed 
25 % of the ex-works price of the 
product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
8423  Weighing machinery (excluding balances 
of a sensitivity of 5 cg or better), 
including weight operated counting or 
checking machines; weighing machine 
weights of all kinds  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the productEN 15.12.2012 Official Journal of the European Union 1867
(1) (2)  (3) or (4) 
8424  Mechanical appliances (whether or not 
hand-operated) for projecting, dispersing 
or spraying liquids or powders; fire 
extinguishers, whether or not charged; 
spray guns and similar appliances; steam 
or sand blasting machines and similar jet 
projecting machines  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8425 to 8428  Lifting, handling, loading or unloading 
machinery  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of heading 8431 used 
does not exceed 10 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
8429  Self-propelled bulldozers, angledozers, 
graders, levellers, scrapers, mechanical 
shovels, excavators, shovel loaders, 
tamping machines and road rollers:  
— Road rollers  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
— Other Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of heading 8431 used 
does not exceed 10 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
8430  Other moving, grading, levelling, 
scraping, excavating, tamping, 
compacting, extracting or boring 
machinery, for earth, minerals or ores; 
pile-drivers and pile-extractors; snow- 
ploughs and snow-blowers  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of heading 8431 used 
does not exceed 10 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
ex 8431  Parts suitable for use solely or principally 
with road rollers  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8439  Machinery for making pulp of fibrous 
cellulosic material or for making or 
finishing paper or paperboard  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of the same heading as 
the product used does not exceed 
25 % of the ex-works price of the 
product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the productEN 1868 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
8441  Other machinery for making up paper 
pulp, paper or paperboard, including 
cutting machines of all kinds  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of the same heading as 
the product used does not exceed 
25 % of the ex-works price of the 
product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
ex 8443  Printers, for office machines (for example 
automatic data processing machines, 
word-processing machines, etc.)  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8444 to 8447  Machines of these headings for use in the 
textile industry  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 8448  Auxiliary machinery for use with 
machines of headings 8444 and 8445  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8452  Sewing machines, other than book- 
sewing machines of heading 8440; 
furniture, bases and covers specially 
designed for sewing machines; sewing 
machine needles:  
— Sewing machines (lock stitch only) 
with heads of a weight not 
exceeding 16 kg without motor or 
17 kg with motor  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, 
— the value of all the non-originating 
materials used in assembling the 
head (without motor) does not 
exceed the value of all the originating 
materials used, and 
— the thread-tension, crochet and zigzag 
mechanisms used are originating  
— Other Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8456 to 8466  Machine-tools and machines and their 
parts and accessories of headings 8456 to 
8466  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8469 to 8472  Office machines (for example, typewriters, 
calculating machines, automatic data 
processing machines, duplicating 
machines, stapling machines)  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8480  Moulding boxes for metal foundry; mould 
bases; moulding patterns; moulds for 
metal (other than ingot moulds), metal 
carbides, glass, mineral materials, rubber 
or plastics  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the productEN 15.12.2012 Official Journal of the European Union 1869
(1) (2)  (3) or (4) 
8482  Ball or roller bearings  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
8484  Gaskets and similar joints of metal 
sheeting combined with other material or 
of two or more layers of metal; sets or 
assortments of gaskets and similar joints, 
dissimilar in composition, put up in 
pouches, envelopes or similar packings; 
mechanical seals  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 8486  — Machine tools for working any 
material by removal of material, by 
laser or other light or photon beam, 
ultrasonic, electrodischarge, electro ­
chemical, electron beam, ionic-beam 
or plasma arc processes and parts and 
accessories thereof 
— machine tools (including presses) for 
working metal by bending, folding, 
straightening, flattening, and parts and 
accessories thereof 
— machine tools for working stone, 
ceramics, concrete, asbestos-cement 
or like mineral materials or for cold 
working glass and parts and acces ­
sories thereof 
— marking-out instruments which are 
pattern generating apparatus of a 
kind used for producing masks or 
reticles from photoresist coated 
substrates; parts and accessories 
thereof  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
— moulds, injection or compression 
types Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
— lifting, handing, loading or unloading 
machinery  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of heading 8431 used 
does not exceed 10 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
8487  Machinery parts, not containing electrical 
connectors, insulators, coils, contacts or 
other electrical features, not specified or 
included elsewhere in this Chapter  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex Chapter 85  Electrical machinery and equipment and 
parts thereof; sound recorders and repro ­
ducers, television image and sound 
recorders and reproducers, and parts and 
accessories of such articles; except for:  Manufacture: 
— from materials of any heading, except 
that of the product, and  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the productEN 1870 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  
8501  Electric motors and generators (excluding 
generating sets)  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of heading 8503 used 
does not exceed 10 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
8502  Electric generating sets and rotary 
converters  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of headings 8501 and 
8503 used does not exceed 10 % of 
the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
ex 8504  Power supply units for automatic data- 
processing machines  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8506  Primary cells and primary batteries  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8507  Electric accumulators, including 
separators therefore, whether or not 
rectangular (including square)  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8510  Shavers, hair clippers and hair-removing 
appliances, with self-contained electric 
motor  Manufacture from materials of any 
heading, except that of the product. 
However, other materials of the same 
heading may be used, provided that 
their total value does not exceed 20 % 
of the ex works price of the product  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
8516  Electric instantaneous or storage water 
heaters and immersion heaters; electric 
space-heating apparatus and soil-heating 
apparatus; electrothermic hairdressing 
apparatus (for example, hairdryers hair 
curlers, curling tong heaters) and hand- 
dryers; electric smoothing irons; other 
electrothermic appliances of a kind used 
for domestic purposes; electric heating 
resistors, other than those of heading 
8545  Manufacture from materials of any 
heading, except that of the product. 
However, other materials of the same 
heading may be used, provided that 
their total value does not exceed 20 % 
of the ex works price of the product.  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex 8517  Other apparatus for the transmission or 
reception of voice, images or other data, 
including apparatus for communication 
in a wireless network (such as a local or 
wide area network), other than trans ­
mission or reception apparatus of 
headings 8443, 8525, 8527 or 8528  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the productEN 15.12.2012 Official Journal of the European Union 1871
(1) (2)  (3) or (4) 
— the value of all the non-originating 
materials used does not exceed the 
value of all the originating materials 
used  
ex 8518  Microphones and stands therefor; loud ­
speakers, whether or not mounted in 
their enclosures; audio-frequency electric 
amplifiers; electric sound amplifier sets  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— the value of all the non-originating 
materials used does not exceed the 
value of all the originating materials 
used  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
8519  Sound recording and sound reproducing 
apparatus Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— the value of all the non-originating 
materials used does not exceed the 
value of all the originating materials 
used  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
8521  Video recording or reproducing 
apparatus, whether or not incorporating a 
video tuner  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— the value of all the non-originating 
materials used does not exceed the 
value of all the originating materials 
used  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
8522  Parts and accessories suitable for use 
solely or principally with the apparatus of 
headings 8519 to 8521  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8523  — Unrecorded discs, tapes, solid-state 
non-volatile storage devices and 
other media for the recording of 
sound or of other phenomena, but 
excluding products of Chapter 37  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
— recorded discs, tapes solid-state non- 
volatile storage devices and other 
media for the recording of sound or 
of other phenomena, but excluding 
products of Chapter 37  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of heading 8523 used 
does not exceed 10 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
— matrices and masters for the 
production of discs, but excluding 
products of Chapter 37  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of heading 8523 used 
does not exceed 10 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the productEN 1872 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
— proximity cards and  "smart cards " 
with two or more electronic inte ­
grated circuits  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
— " smart cards " with one electronic inte ­
grated circuit  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of headings 8541 and 
8542 used does not exceed 10 % of 
the ex-works price of the product 
or 
The operation of diffusion, in which inte ­
grated circuits are formed on a semi- 
conductor substrate by the selective intro ­
duction of an appropriate dopant, 
whether or not assembled and/or tested 
in a country other than those specified 
in Article 3  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
8525  Transmission apparatus for radio-broad ­
casting or television, whether or not 
incorporating reception apparatus or 
sound recording or reproducing 
apparatus; television cameras, digital 
cameras and video camera recorders  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— the value of all the non-originating 
materials used does not exceed the 
value of all the originating materials 
used  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
8526  Radar apparatus, radio navigational aid 
apparatus and radio remote control 
apparatus  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— the value of all the non-originating 
materials used does not exceed the 
value of all the originating materials 
used  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
8527  Reception apparatus for radio-broad ­
casting, whether or not combined, in the 
same housing, with sound recording or 
reproducing apparatus or a clock  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— the value of all the non-originating 
materials used does not exceed the 
value of all the originating materials 
used  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
8528  — Monitors and projectors, not incor ­
porating television reception 
apparatus, of a kind solely or prin ­
cipally used in an automatic data- 
processing system of heading 8471  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the productEN 15.12.2012 Official Journal of the European Union 1873
(1) (2)  (3) or (4) 
— other monitors and projectors, not 
incorporating television reception 
apparatus; reception apparatus for 
television, whether or not incor ­
porating radio broadcast receivers or 
sound or video recording or repro ­
ducing apparatus  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— the value of all the non-originating 
materials used does not exceed the 
value of all the originating materials 
used  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
8529  Parts suitable for use solely or principally 
with the apparatus of headings 8525 to 
8528:  
— Suitable for use solely or principally 
with video recording or reproducing 
apparatus  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
— Suitable for use solely or principally 
with monitors and projectors, not 
incorporating television reception 
apparatus, of a kind solely or prin ­
cipally used in an automatic data- 
processing system of heading 8471  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
— Other Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— the value of all the non-originating 
materials used does not exceed the 
value of all the originating materials 
used  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
8531  Electric sound or visual signalling 
apparatus (for example, bells, sirens, 
indicator panels, burglar or fire alarms), 
other than those of heading 8512 or 
8530  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8535  Electrical apparatus for switching or 
protecting electrical circuits, or for 
making connections to or in electrical 
circuits (for example, switches, fuses, 
lightning arresters, voltage limiters, surge 
suppressors, plugs and other connectors, 
junction boxes), for a voltage exceeding 
1 000 V  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of heading 8538 used 
does not exceed 10 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
8536  — Electrical apparatus for switching or 
protecting electrical circuits, or for 
making connections to or in electrical 
circuits for a voltage not exceeding 
1 000 V  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
— connectors for optical fibres, optical 
fibre bundles or cables:  
– – of plastics  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the productEN 1874 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
– – of ceramics  Manufacture from materials of any 
heading, except that of the product  
– – of copper  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 50 % of the ex- 
works price of the product  
8537  Boards, panels, consoles, desks, cabinets 
and other bases, equipped with two or 
more apparatus of heading 8535 or 
8536, for electric control or the 
distribution of electricity, including those 
incorporating instruments or apparatus of 
Chapter 90, and numerical control 
apparatus, other than switching apparatus 
of heading 8517  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 8541  Diodes, transistors and similar semi- 
conductor devices, except wafers not yet 
cut into chips  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
ex 8542  Electronic integrated circuits:  
— Monolithic integrated circuits  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of headings 8541 and 
8542 used does not exceed 10 % of 
the ex-works price of the product 
or 
The operation of diffusion, in which inte ­
grated circuits are formed on a semi- 
conductor substrate by the selective intro ­
duction of an appropriate dopant, 
whether or not assembled and/or tested 
in a country other than those specified 
in Article 3  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
— Multichips which are parts of 
machinery or apparatus, not specified 
or included elsewhere in this Chapter  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
— Others  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the productEN 15.12.2012 Official Journal of the European Union 1875
(1) (2)  (3) or (4) 
— within the above limit, the value of all 
the materials of headings 8541 and 
8542 used does not exceed 10 % of 
the ex-works price of the product  
8544 (  18 ) Insulated (including enamelled or 
anodised) wire, cable (including coaxial 
cable) and other insulated electric 
conductors, whether or not fitted with 
connectors; optical fibre cables, made up 
of individually sheathed fibres, whether or 
not assembled with electric conductors or 
fitted with connectors  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
8545  Carbon electrodes, carbon brushes, lamp 
carbons, battery carbons and other 
articles of graphite or other carbon, with 
or without metal, of a kind used for 
electrical purposes  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8546  Electrical insulators of any material  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8547  Insulating fittings for electrical machines, 
appliances or equipment, being fittings 
wholly of insulating materials apart from 
any minor components of metal (for 
example, threaded sockets) incorporated 
during moulding solely for purposes of 
assembly, other than insulators of 
heading 8546; electrical conduit tubing 
and joints therefor, of base metal lined 
with insulating material  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8548  Waste and scrap of primary cells, primary 
batteries and electric accumulators; spent 
primary cells, spent primary batteries and 
spent electric accumulators; electrical 
parts of machinery or apparatus, not 
specified or included elsewhere in this 
Chapter:  
— Electronic microassemblies  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of headings 8541 and 
8542 used does not exceed 10 % of 
the ex-works price of the product  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
— Others  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex Chapter 86  Railway or tramway locomotives, rolling- 
stock and parts thereof; railway or 
tramway track fixtures and fittings and 
parts thereof; mechanical (including 
electro-mechanical) traffic signalling 
equipment of all kinds; except for:  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the productEN 1876 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
8608  Railway or tramway track fixtures and 
fittings; mechanical (including electro ­
mechanical) signalling, safety or traffic 
control equipment for railways, tramways, 
roads, inland waterways, parking facilities, 
port installations or airfields; parts of the 
foregoing  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
ex Chapter 87  Vehicles other than railway or tramway 
rolling-stock, and parts and accessories 
thereof; except for:  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
8709  Works trucks, self-propelled, not fitted 
with lifting or handling equipment, of the 
type used in factories, warehouses, dock 
areas or airports for short distance 
transport of goods; tractors of the type 
used on railway station platforms; parts 
of the foregoing vehicles  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
8710  Tanks and other armoured fighting 
vehicles, motorized, whether or not fitted 
with weapons, and parts of such vehicles  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
8711  Motorcycles (including mopeds) and 
cycles fitted with an auxiliary motor, with 
or without side-cars; side-cars  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex 8712  Bicycles without ball bearings  Manufacture from materials of any 
heading, except those of heading 8714  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
8715  Baby carriages and parts thereof  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
8716  Trailers and semi-trailers; other vehicles, 
not mechanically propelled; parts thereof  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the productEN 15.12.2012 Official Journal of the European Union 1877
(1) (2)  (3) or (4) 
ex Chapter 88  Aircraft, spacecraft, and parts thereof; 
except for:  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 8804  Rotochutes Manufacture from materials of any 
heading, including other materials of 
heading 8804  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
8805  Aircraft launching gear; deck-arrestor or 
similar gear; ground flying trainers; parts 
of the foregoing articles  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
Chapter 89 Ships, boats and floating structures  Manufacture from materials of any 
heading, except that of the product. 
However, hulls of heading 8906 may 
not be used  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex Chapter 90  Optical, photographic, cinematographic, 
measuring, checking, precision, medical 
or surgical instruments and apparatus; 
parts and accessories thereof; except for:  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
9001  Optical fibres and optical fibre bundles; 
optical fibre cables other than those of 
heading 8544; sheets and plates of 
polarizing material; lenses (including 
contact lenses), prisms, mirrors and other 
optical elements, of any material, 
unmounted, other than such elements of 
glass not optically worked  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
9002  Lenses, prisms, mirrors and other optical 
elements, of any material, mounted, being 
parts of or fittings for instruments or 
apparatus, other than such elements of 
glass not optically worked  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
9004  Spectacles, goggles and the like, 
corrective, protective or other  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex 9005  Binoculars, monoculars, other optical 
telescopes, and mountings therefor, 
except for astronomical refracting tele ­
scopes and mountings therefor  Manufacture: 
— from materials of any heading, except 
that of the product, 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product; and 
— in which the value of all the non-orig ­
inating materials used does not exceed 
the value of all the originating 
materials used  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the productEN 1878 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
ex 9006  Photographic (other than cinemato ­
graphic) cameras; photographic flashlight 
apparatus and flashbulbs other than elec ­
trically ignited flashbulbs  Manufacture: 
— from materials of any heading, except 
that of the product, 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product, and 
— in which the value of all the non-orig ­
inating materials used does not exceed 
the value of all the originating 
materials used  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
9007  Cinematographic cameras and projectors, 
whether or not incorporating sound 
recording or reproducing apparatus  Manufacture: 
— from materials of any heading, except 
that of the product, 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product, and 
— in which the value of all the non-orig ­
inating materials used does not exceed 
the value of all the originating 
materials used  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
9011  Compound optical microscopes, including 
those for photomicrography, cinephoto ­
micrography or microprojection  Manufacture: 
— from materials of any heading, except 
that of the product, 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product, and 
— in which the value of all the non-orig ­
inating materials used does not exceed 
the value of all the originating 
materials used  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
ex 9014  Other navigational instruments and 
appliances Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
9015  Surveying (including photogrammetrical 
surveying), hydrographic, oceanographic, 
hydrological, meteorological or 
geophysical instruments and appliances, 
excluding compasses; rangefinders  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
9016  Balances of a sensitivity of 5 cg or better, 
with or without weights  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
9017  Drawing, marking-out or mathematical 
calculating instruments (for example, 
drafting machines, pantographs, 
protractors, drawing sets, slide rules, disc 
calculators); instruments for measuring 
length, for use in the hand (for example, 
measuring rods and tapes, micrometers, 
callipers), not specified or included 
elsewhere in this chapter  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the productEN 15.12.2012 Official Journal of the European Union 1879
(1) (2)  (3) or (4) 
9018  Instruments and appliances used in 
medical, surgical, dental or veterinary 
sciences, including scintigraphic 
apparatus, other electro-medical apparatus 
and sight-testing instruments:  
— Dentists' chairs incorporating dental 
appliances or dentists' spittoons  Manufacture from materials of any 
heading, including other materials of 
heading 9018  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
— Other Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
9019  Mechano-therapy appliances; massage 
apparatus; psychological aptitude-testing 
apparatus; ozone therapy, oxygen 
therapy, aerosol therapy, artificial 
respiration or other therapeutic 
respiration apparatus  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
9020  Other breathing appliances and gas 
masks, excluding protective masks having 
neither mechanical parts nor replaceable 
filters  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 25 % of 
the ex-works price of the product  
9024  Machines and appliances for testing the 
hardness, strength, compressibility, elas ­
ticity or other mechanical properties of 
materials (for example, metals, wood, 
textiles, paper, plastics)  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
9025  Hydrometers and similar floating instru ­
ments, thermometers, pyrometers, 
barometers, hygrometers and psychro ­
meters, recording or not, and any 
combination of these instruments  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
9026  Instruments and apparatus for measuring 
or checking the flow, level, pressure or 
other variables of liquids or gases (for 
example, flow meters, level gauges, 
manometers, heat meters), excluding 
instruments and apparatus of heading 
9014, 9015, 9028 or 9032  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
9027  Instruments and apparatus for physical or 
chemical analysis (for example, polar ­
imeters, refractometers, spectrometers, gas 
or smoke analysis apparatus); instruments 
and apparatus for measuring or checking  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the productEN 1880 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
viscosity, porosity, expansion, surface 
tension or the like; instruments and 
apparatus for measuring or checking 
quantities of heat, sound or light 
(including exposure meters); microtomes  
9028  Gas, liquid or electricity supply or 
production meters, including calibrating 
meters therefor:  
— Parts and accessories  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
— Other Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— the value of all the non-originating 
materials used does not exceed the 
value of all the originating materials 
used  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
9029  Revolution counters, production counters, 
taximeters, mileometers, pedometers and 
the like; speed indicators and tacho ­
meters, other than those of heading 9014 
or 9015; stroboscopes  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
9030  Oscilloscopes, spectrum analysers and 
other instruments and apparatus for 
measuring or checking electrical quan ­
tities, excluding meters of heading 9028; 
instruments and apparatus for measuring 
or detecting alpha, beta, gamma, X-ray, 
cosmic or other ionizing radiations  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
9031  Measuring or checking instruments, 
appliances and machines, not specified or 
included elsewhere in this chapter; profile 
projectors  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
9032  Automatic regulating or controlling 
instruments and apparatus  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
9033  Parts and accessories (not specified or 
included elsewhere in this chapter) for 
machines, appliances, instruments or 
apparatus of Chapter 90  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
ex Chapter 91  Clocks and watches and parts thereof; 
except for:  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
9105  Other clocks  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— the value of all the non-originating 
materials used does not exceed the 
value of all the originating materials 
used  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the productEN 15.12.2012 Official Journal of the European Union 1881
(1) (2)  (3) or (4) 
9109  Clock movements, complete and 
assembled  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— the value of all the non-originating 
materials used does not exceed the 
value of all the originating materials 
used  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
9110  Complete watch or clock movements, 
unassembled or partly assembled 
(movement sets); incomplete watch or 
clock movements, assembled; rough 
watch or clock movements  Manufacture in which: 
— the value of all the materials used 
does not exceed 40 % of the ex- 
works price of the product, and 
— within the above limit, the value of all 
the materials of heading 9114 used 
does not exceed 10 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
9111  Watch cases and parts thereof  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
9112  Clock cases and cases of a similar type for 
other goods of this chapter, and parts 
thereof Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 40 % of the ex- 
works price of the product  Manufacture in which the value of all the 
materials used does not exceed 30 % of 
the ex-works price of the product  
9113  Watch straps, watch bands and watch 
bracelets, and parts thereof:  
— Of base metal, whether or not gold- 
or silver-plated, or of metal clad with 
precious metal  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
— Other Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
Chapter 92 Musical instruments; parts and accessories 
of such articles  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
Chapter 93 Arms and ammunition; parts and acces ­
sories thereof  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex Chapter 94  Furniture; bedding, mattresses, mattress 
supports, cushions and similar stuffed 
furnishings; lamps and lighting fittings, 
not elsewhere specified or included; 
illuminated signs, illuminated name-plates 
and the like; prefabricated buildings; 
except for:  Manufacture from materials of any 
heading, except that of the product  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the productEN 1882 Official Journal of the European Union 15.12.2012
(1) (2)  (3) or (4) 
ex 9401 and 
ex 9403  Base metal furniture, incorporating 
unstuffed cotton cloth of a weight of 
300 g/m  2 or less  Manufacture from materials of any 
heading, except that of the product 
or 
Manufacture from cotton cloth already 
made up in a form ready for use with 
materials of heading 9401 or 9403, 
provided that:  Manufacture in which the value of all the 
materials used does not exceed 40 % of 
the ex-works price of the product  
— the value of the cloth does not exceed 
25 % of the ex-works price of the 
product, and 
— all the other materials used are orig ­
inating and are classified in a heading 
other than heading 9401 or 9403  
9405  Lamps and lighting fittings including 
searchlights and spotlights and parts 
thereof, not elsewhere specified or 
included; illuminated signs, illuminated 
name-plates and the like, having a 
permanently fixed light source, and parts 
thereof not elsewhere specified or 
included  Manufacture from materials of any 
heading except that of the product  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
9406  Prefabricated buildings  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the product  
ex Chapter 95  Toys, games and sports requisites; parts 
and accessories thereof; except for:  Manufacture from materials of any 
heading, except that of the product  
ex 9503  Other toys; reduced-size ( "scale ") models 
and similar recreational models, working 
or not; puzzles of all kinds  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 50 % of the ex- 
works price of the product  
ex 9506  Golf clubs and parts thereof  Manufacture from materials of any 
heading, except that of the product. 
However, roughly-shaped blocks for 
making golf-club heads may be used  
ex Chapter 96  Miscellaneous manufactured articles; 
except for:  Manufacture from materials of any 
heading, except that of the product  
ex 9601 and 
ex 9602  Articles of animal, vegetable or mineral 
carving materials  Manufacture from  "worked " carving 
materials of the same heading as the 
product 
ex 9603  Brooms and brushes (except for besoms 
and the like and brushes made from 
marten or squirrel hair), hand-operated 
mechanical floor sweepers, not 
motorized, paint pads and rollers, 
squeegees and mops  Manufacture in which the value of all the 
materials used does not exceed 50 % of 
the ex-works price of the productEN 15.12.2012 Official Journal of the European Union 1883
(1) (2)  (3) or (4) 
9605  Travel sets for personal toilet, sewing or 
shoe or clothes cleaning  Each item in the set must satisfy the rule 
which would apply to it if it were not 
included in the set. However, non-orig ­
inating articles may be incorporated, 
provided that their total value does not 
exceed 15 % of the ex-works price of 
the set  
9606  Buttons, press-fasteners, snap-fasteners 
and press-studs, button moulds and other 
parts of these articles; button blanks  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 50 % of the ex- 
works price of the product  
9608  Ball-point pens; felt-tipped and other 
porous-tipped pens and markers; fountain 
pens, stylograph pens and other pens; 
duplicating stylos; propelling or sliding 
pencils; pen-holders, pencil-holders and 
similar holders; parts (including caps and 
clips) of the foregoing articles, other than 
those of heading 9609  Manufacture from materials of any 
heading, except that of the product. 
However, materials of subheading 
960891 or 960899 may be used  
9609  Pencils (other than pencils of heading 
9608), crayons, pencils leads pastels, 
drawing charcoals, writing or drawing 
chalks and tailors' chalks  Manufacture from materials of any 
heading 
9612  Typewriter or similar ribbons, inked or 
otherwise prepared for giving impres ­
sions, whether or not on spools or in 
cartridges; ink-pads, whether or not 
inked, with or without boxes  Manufacture: 
— from materials of any heading, except 
that of the product, and 
— in which the value of all the materials 
used does not exceed 50 % of the ex- 
works price of the product  
ex 9613  Lighters with piezo-igniter  Manufacture in which the value of all the 
materials of heading 9613 used does not 
exceed 30 % of the ex-works price of the 
product  
ex 9614  Smoking pipes and pipe bowls  Manufacture from roughly-shaped blocks  
Chapter 97 Works of art, collectors' pieces and 
antiques  Manufacture from materials of any 
heading, except that of the product  
( 1 ) See introductory Note 8. 
( 2 ) See Note 1 in Appendix 2A for heading ex 1604. 
( 3 ) For the special conditions relating to  "specific processes ", see Introductory Notes 7.1 and 7.3. 
( 4 ) For the special conditions relating to  "specific processes ", see Introductory Note 7.2. 
( 5 ) For special conditions relating to products made of a mixture of textile materials, see introductory Note 5. 
( 6 ) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring 
preparations, provided that they are not classified in another heading in Chapter 32. 
( 7 ) A " group " is regarded as any part of the heading separated from the rest by a semicolon. 
( 8 ) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within h eadings 3907 to 3911, on the other 
hand, this restriction only applies to that group of materials which predominates by weight in the product. 
( 9 ) See Note 2 in Appendix 2A for heading 3920. 
( 10 ) See Note 3 in Appendix 2 A for headings 4810, ex 4811, 4816, 4817, ex 4818, ex 4819, ex 4820 and ex 4823. 
( 11 ) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. 
( 12 ) See Note 4 in Appendix 2A for specific subheadings of Chapter 61. 
( 13 ) See Introductory Note 6. 
( 14 ) See Note 4 in Appendix 2A for specific subheadings of Chapter 62. 
( 15 ) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted  fabrics (cut out or knitted directly to shape), 
see Introductory Note 6. 
( 16 ) SEMII – Semiconductor Equipment and Materials Institute Incorporated. 
( 17 ) See Note 5 in Appendix 2A for subheading 7607.20. 
( 18 ) See Note 6 in Appendix 2A for subheadings 854430, 854442, 854449, and 854460.EN 1884 Official Journal of the European Union 15.12.2012
Appendix 2 A 
ADDENDUM TO THE LIST OF WORKING AND PROCESSING REQUIRED TO BE CARRIED OUT ON 
NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN 
ORIGINATING STATUS  
Common provisions  
1. For the products described below, the following rules of origin may also apply instead of the rules set out in Appendix 
2 (List of Working or Processing required to be carried out on Non-Originating Materials in order that the Product 
Manufactured can Obtain Originating Status) for determining if a product is originating from Central America.  
2. When a product is covered by a rule of origin that is subject to quotas, the proof of origin for that product shall 
contain the following statement:  "Product originating in accordance with Appendix 2A of Annex II (Concerning the 
Definition of the Concept of  "Originating Products " and Methods of Administrative Cooperation) ". 
3. The Republics of the CA Party shall agree on a distribution of the regional quotas set forth in Notes 1, 2 and the 
relevant quota in Note 6 of this Appendix and, based on it, each Republic of the CA Party shall issue the 
corresponding export certificates.  
4. The quotas established in Notes 4, 5 and the relevant quota in Note 6 shall be managed by the European Commission 
in accordance with the distribution by country established in this Appendix and with the internal allocation made by 
each Republic of the CA Party (  1 ). 
5. Importations under quotas set forth in this Appendix shall be subject to the presentation of an export certificate issued 
in accordance with the provisions of paragraphs 3 and 4 by the competent authority of the relevant Republic of the 
CA Party.  
6. The modalities for the implementation of the provisions of this Appendix shall be defined jointly by the Parties. The 
European Commission shall adopt the necessary measures to ensure the respect of these provisions.  
Note 1 
1. For products of heading ex 1604 (Tunas, skipjack and bonito ( Sarda  spp.)) exported from Central America to the 
European Union, materials of Chapter 03 originating from Chile or Mexico in accordance with rules of origin 
applicable as if said materials were directly exported to the European Union, may be used for a period of three 
years after the entry into force of this Agreement. Six months before the expiry of this three-year period, the Parties 
shall hold consultations to examine the readiness of the administrative procedures necessary to apply the cumulation 
referred to in Article 3, paragraph 7, of Annex II (Concerning the Definition of the Concept of  "Originating Products " 
and Methods of Administrative Cooperation) of Part IV of this Agreement.  
Additionally, for these products exported from Central America to the European Union the value set in Article 5, 
paragraph 2(a) of Annex II shall not exceed 15 per cent of the ex works price of the product.  
2. For products of heading ex 1604 (tuna loins) the following rule shall confer origin to goods exported from Central 
America to the European Union within the annual quota of 4 000 metric tones:  
Manufacture from materials of Chapter 03  
Note 2 
For products of heading 3920 (Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, 
laminated, supported or similarly combined with other materials) the following rule shall confer origin to goods exported 
from Central America to the European Union within the annual quota of 5 000 metric tones:  
Manufacture from materials of any heading  
Note 3  
For products of headings 4810, ex 4811, 4816, 4817, ex 4818, ex 4819, ex 4820 and ex 4823 the following rules shall 
confer origin in the case of any increase above 0 per cent of the European Union's WTO bound tariffs applicable to these 
products:EN 15.12.2012 Official Journal of the European Union 1885  
( 1 ) If the entry into force of this Agreement corresponds to a date after 1st January and before 31st December of the same calend ar year, 
the in quota quantity will be pro-rated on a proportional basis for the remainder of that calendar year.
HS heading  Description of product  Working or processing carried out on non-originating materials that 
confers originating status  
(1) (2)  (3) or (4) 
4810  Paper and paperboard, coated on 
one or both sides with kaolin 
(China clay) or other inorganic 
substances, with or without a 
binder, and with no other coating, 
whether or not surface-coloured, 
surface-decorated or printed, in 
rolls or rectangular (including 
square) sheets, of any size  Manufacture from materials 
of any heading  
ex 4811  Paper and paperboard, ruled, lined 
or squared only  Manufacture from materials 
of any heading, except that 
of the product  
4816  Carbon paper, self-copy paper and 
other copying or transfer papers 
(other than those of heading 
4809), duplicator stencils and 
offset plates, of paper, whether or 
not put up in boxes  Manufacture from materials 
of any heading, except that 
of the product  
4817  Envelopes, letter cards, plain 
postcards and correspondence 
cards, of paper or paperboard; 
boxes, pouches, wallets and writing 
compendiums, of paper or paper ­
board, containing an assortment of 
paper stationery  Manufacture from materials 
of any heading, except that 
of the product  
ex 4818  Toilet paper Manufacture from materials 
of any heading, except that 
of the product  
ex 4819  Cartons, boxes, cases, bags and 
other packing containers, of paper, 
paperboard, cellulose wadding or 
webs of cellulose fibres  Manufacture from materials 
of any heading, except that 
of the product  
ex 4820  Letter pads  Manufacture from materials 
of any heading, except that 
of the product  
ex 4823  Other paper, paperboard, cellulose 
wadding and webs of cellulose 
fibres, cut to size or shape  Manufacture from materials 
of any heading, except that 
of the product  
Note 4  
1. The following rules shall confer origin for products of Chapters 61 and 62 within the following annual quotas per 
country:  
(a) For products of heading 6115 (Panty hose, tights, stockings, socks and other hosiery, including graduated 
compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or 
crocheted:  
Manufacture from materials of any heading except that of the productEN 1886 Official Journal of the European Union 15.12.2012
This rule shall confer origin to goods exported from Central America to the European Union within the following 
annual quotas per country:  
Country  Units (pairs)  
Costa Rica 4 000 000  
El Salvador  2 500 000  
Honduras  7 000 000  
Panama 1 500 000  
(b) For products of Chapters 61 and 62 specified in this sub-paragraph and in sub-paragraphs (c) and (d):  
Manufacture from materials of any heading except that of the product  
This rule shall confer origin to goods exported from Central America to the European Union within the following 
annual quotas per country:  
Country  Units  
Year 1 (entry 
into force)  Year 2  Year 3  Year 4  Year 5  From year 6  
Costa Rica 7 000 000  7 630 000  8 260 000  8 890 000  9 520 000  10 150 000  
El Salvador  9 000 000  10 157 500  11 315 000  12 472 500  13 630 000  14 787 500  
Guatemala  7 000 000  7 630 000  8 260 000  8 890 000  9 520 000  10 150 000  
Honduras  54 750 000  59 130 000  63 510 000  67 890 000  72 270 000  76 650 000  
Nicaragua  8 750 000  9 537 500  10 325 000  11 112 500  11 900 000  12 687 500  
Panama 3 500 000  3 815 000  4 130 000  4 445 000  4 760 000  5 075 000  
Total 90 000 000  97 900 000  105 800 000  113 700 000  121 600 000  129 500 000  
(c) The quantities indicated under paragraph 1(b) above will be distributed as stated in the following tables below for 
Costa Rica, Guatemala, Honduras and Panama:  
COSTA RICA 
HS Year 1 Year 2  Year 3  Year 4  Year 5  From year 6  
Total Units per 
year  7 000 000  7 630 000  8 260 000  8 890 000  9 520 000  10 150 000  
6103 43  200 000  218 000  236 000  254 000  272 000  290 000  
6105 10  600 000  654 000  708 000  762 000  816 000  870 000  
6105 90  120 000  130 800  141 600  152 400  163 200  174 000  
6106 10  450 000  490 500  531 000  571 500  612 000  652 500  
6107 11  235 000  256 150  277 300  298 450  319 600  340 750  
6107 19  70 000  76 300  82 600  88 900  95 200  101 500EN 15.12.2012 Official Journal of the European Union 1887
COSTA RICA 
HS Year 1 Year 2  Year 3  Year 4  Year 5  From year 6  
6108 21  47 000  51 230  55 460  59 690  63 920  68 150  
6108 22  25 000  27 250  29 500  31 750  34 000  36 250  
6109 10  1 860 000  2 027 400  2 194 800  2 362 200  2 529 600  2 697 000  
6111 20  200 000  218 000  236 000  254 000  272 000  290 000  
6112 41  50 000  54 500  59 000  63 500  68 000  72 500  
6114 30  30 000  32 700  35 400  38 100  40 800  43 500  
6117 80  20 000  21 800  23 600  25 400  27 200  29 000  
6201 13  8 000  8 720  9 440  10 160  10 880  11 600  
6202 13  15 000  16 350  17 700  19 050  20 400  21 750  
6203 11  350 000  381 500  413 000  444 500  476 000  507 500  
6203 12  350 000  381 500  413 000  444 500  476 000  507 500  
6203 31  175 000  190 750  206 500  222 250  238 000  253 750  
6203 33  265 000  288 850  312 700  336 550  360 400  384 250  
6203 41  500 000  545 000  590 000  635 000  680 000  725 000  
6203 43  520 000  566 800  613 600  660 400  707 200  754 000  
6204 31  175 000  190 750  206 500  222 250  238 000  253 750  
6204 33  165 000  179 850  194 700  209 550  224 400  239 250  
6204 53  30 000  32 700  35 400  38 100  40 800  43 500  
6204 61  70 000  76 300  82 600  88 900  95 200  101 500  
6204 63  280 000  305 200  330 400  355 600  380 800  406 000  
6211 33  45 000  49 050  53 100  57 150  61 200  65 250  
6211 43  45 000  49 050  53 100  57 150  61 200  65 250  
6212 10  100 000  109 000  118 000  127 000  136 000  145 000  
GUATEMALA 
HS Year 1 Year 2  Year 3  Year 4  Year 5  From year 6  
Total Units per 
year 7 000 000  7 630 000  8 260 000  8 890 000  9 520 000  10 150 000  
6104 62  1 050 000  1 144 500  1 239 000  1 333 500  1 428 000  1 522 500  
6105 20  3 500 000  3 815 000  4 130 000  4 445 000  4 760 000  5 075 000  
6203 42  1 050 000  1 144 500  1 239 000  1 333 500  1 428 000  1 522 500EN 1888 Official Journal of the European Union 15.12.2012
GUATEMALA 
HS Year 1 Year 2  Year 3  Year 4  Year 5  From year 6  
6203 43  700 000  763 000  826 000  889 000  952 000  1 015 000  
6204 62  700 000  763 000  826 000  889 000  952 000  1 015 000  
HONDURAS 
HS Year 1 Year 2  Year 3  Year 4  Year 5  From year 6  
Total Units per 
year 54 750 000  59 130 000  63 510 000  67 890 000  72 270 000  76 650 000  
6205 20  11 000 000  11 880 000  12 760 000  13 640 000  14 520 000  15 400 000  
6205 30  13 750 000  14 850 000  15 950 000  17 050 000  18 150 000  19 250 000  
6205 90  1 000 000  1 080 000  1 160 000  1 240 000  1 320 000  1 400 000  
6206 30  10 000 000  10 800 000  11 600 000  12 400 000  13 200 000  14 000 000  
6206 40  13 000 000  14 040 000  15 080 000  16 120 000  17 160 000  18 200 000  
6206 90  1 000 000  1 080 000  1 160 000  1 240 000  1 320 000  1 400 000  
6212 10  5 000 000  5 400 000  5 800 000  6 200 000  6 600 000  7 000 000  
PANAMA 
HS Year 1 Year 2  Year 3  Year 4  Year 5  From year 6  
Total Units per 
year 3 500 000  3 815 000  4 130 000  4 445 000  4 760 000  5 075 000  
6103 22  40 000  43 600  47 200  50 800  54 400  58 000  
6104 22  40 000  43 600  47 200  50 800  54 400  58 000  
6106 10  140 000  152 600  165 200  177 800  190 400  203 000  
6108 21  770 000  839 300  908 600  977 900  1 047 200  1 116 500  
6109 10  1 100 000  1 199 000  1 298 000  1 397 000  1 496 000  1 595 000  
6110 20  800 000  872 000  944 000  1 016 000  1 088 000  1 160 000  
6111 20  50 000  54 500  59 000  63 500  68 000  72 500  
6203 22  10 000  10 900  11 800  12 700  13 600  14 500  
6203 42  200 000  218 000  236 000  254 000  272 000  290 000  
6203 43  100 000  109 000  118 000  127 000  136 000  145 000  
6205 20  100 000  109 000  118 000  127 000  136 000  145 000  
6206 30  100 000  109 000  118 000  127 000  136 000  145 000  
6209 20  50 000  54 500  59 000  63 500  68 000  72 500EN 15.12.2012 Official Journal of the European Union 1889
At the request of a Republic of the CA Party and when an agreement is reached with the EU Party, the yearly 
quantities assigned to each subheading of Chapters 61 and 62 indicated may be modified.  
(d) The quantities indicated under paragraph 1(b) above will be distributed for El Salvador and Nicaragua as stated in 
the following tables below. El Salvador and Nicaragua may distribute these quantities between the subheadings 
indicated in the following tables within the caps indicated therein for each individual subheading.  
EL SALVADOR 
HS Year 1 Year 2  Year 3  Year 4  Year 5  From year 6  
Total Units per 
year (global 
quota per year, 
caps per 
subheading)  9 000 000  10 157 500  11 315 000  12 472 500  13 630 000  14 787 500  
6102 20  495 000  534 600  574 200  613 800  653 400  693 000  
6102 30  770 000  831 600  893 200  954 800  1 016 400  1 078 000  
6104 22  220 000  237 600  255 200  272 800  290 400  308 000  
6104 42  220 000  237 600  255 200  272 800  290 400  308 000  
6104 43  440 000  475 200  510 400  545 600  580 800  616 000  
6104 44  220 000  237 600  255 200  272 800  290 400  308 000  
6104 62  990 000  1 069 200  1 148 400  1 227 600  1 306 800  1 386 000  
6104 63  330 000  356 400  382 800  409 200  435 600  462 000  
6202 12  220 000  237 600  255 200  272 800  290 400  308 000  
6202 13  550 000  594 000  638 000  682 000  726 000  770 000  
6202 92  220 000  237 600  255 200  272 800  290 400  308 000  
6202 93  330 000  356 400  382 800  409 200  435 600  462 000  
6203 42  550 000  594 000  638 000  682 000  726 000  770 000  
6205 20  825 000  891 000  957 000  1 023 000  1 089 000  1 155 000  
6205 30  1 100 000  1 188 000  1 276 000  1 364 000  1 452 000  1 540 000  
6207 11  550 000  594 000  638 000  682 000  726 000  770 000  
6207 19  440 000  475 200  510 400  545 600  580 800  616 000  
6207 21  800 000  864 000  928 000  992 000  1 056 000  1 120 000  
6207 22  550 000  594 000  638 000  682 000  726 000  770 000  
6207 91  385 000  415 800  446 600  477 400  508 200  539 000  
6207 99  220 000  237 600  255 200  272 800  290 400  308 000  
6208 21  220 000  237 600  255 200  272 800  290 400  308 000  
6208 22  440 000  475 200  510 400  545 600  580 800  616 000EN 1890 Official Journal of the European Union 15.12.2012
EL SALVADOR  
HS Year 1 Year 2  Year 3  Year 4  Year 5  From year 6  
6208 91  660 000  712 800  765 600  818 400  871 200  924 000  
6208 92  275 000  297 000  319 000  341 000  363 000  385 000  
6212 10  990 000  1 069 200  1 148 400  1 227 600  1 306 800  1 386 000  
NICARAGUA 
HS Year 1 Year 2  Year 3  Year 4  Year 5  From year 6  
Total Units per 
year (global 
quota per year, 
caps per 
subheading)  8 750 000  9 537 500  10 325 000  11 112 500  11 900 000  12 687 500  
6104 23  50 000  54 000  58 000  62 000  66 000  70 000  
6104 42  195 000  210 600  226 200  241 800  257 400  273 000  
6104 43  75 000  81 000  87 000  93 000  99 000  105 000  
6104 53  30 000  32 400  34 800  37 200  39 600  42 000  
6104 63  300 000  324 000  348 000  372 000  396 000  420 000  
6105 10  770 000  831 600  893 200  954 800  1 016 400  1 078 000  
6106 10  590 000  637 200  684 400  731 600  778 800  826 000  
6106 20  400 000  432 000  464 000  496 000  528 000  560 000  
6107 11  3 590 000  3 877 200  4 164 400  4 451 600  4 738 800  5 026 000  
6107 12  530 000  572 400  614 800  657 200  699 600  742 000  
6108 22  2 780 000  3 002 400  3 224 800  3 447 200  3 669 600  3 892 000  
6109 10  3 890 000  4 201 200  4 512 400  4 823 600  5 134 800  5 446 000  
6109 90  1 000 000  1 080 000  1 160 000  1 240 000  1 320 000  1 400 000  
6203 23  50 000  54 000  58 000  62 000  66 000  70 000  
6203 42  1 000 000  1 080 000  1 160 000  1 240 000  1 320 000  1 400 000  
6203 43  470 000  507 600  545 200  582 800  620 400  658 000  
6204 43  245 000  264 600  284 200  303 800  323 400  343 000  
6204 44  140 000  151 200  162 400  173 600  184 800  196 000  
6204 62  1 370 000  1 479 600  1 589 200  1 698 800  1 808 400  1 918 000  
6204 63  350 000  378 000  406 000  434 000  462 000  490 000  
6205 20  330 000  356 400  382 800  409 200  435 600  462 000EN 15.12.2012 Official Journal of the European Union 1891
NICARAGUA  
HS Year 1 Year 2  Year 3  Year 4  Year 5  From year 6  
6207 11  365 000  394 200  423 400  452 600  481 800  511 000  
6207 19  55 000  59 400  63 800  68 200  72 600  77 000  
6207 21  95 000  102 600  110 200  117 800  125 400  133 000  
6207 22  20 000  21 600  23 200  24 800  26 400  28 000  
6207 91  160 000  172 800  185 600  198 400  211 200  224 000  
6208 21  100 000  108 000  116 000  124 000  132 000  140 000  
6208 22  90 000  97 200  104 400  111 600  118 800  126 000  
6208 91  10 000  10 800  11 600  12 400  13 200  14 000  
6208 92  10 000  10 800  11 600  12 400  13 200  14 000  
6212 10  30 000  32 400  34 800  37 200  39 600  42 000  
6212 20  500 000  540 000  580 000  620 000  660 000  700 000  
6212 30  20 000  21 600  23 200  24 800  26 400  28 000  
6212 90  1 000 000  1 080 000  1 160 000  1 240 000  1 320 000  1 400 000  
2. After the period of five years referred to in paragraph 1(b), the Parties shall review the system of quotas, with respect 
in particular to the quantities and its distribution. The Parties shall assess the feasibility of agreeing on new annual 
increase rates for subsequent years as well as its distribution between the products of Chapters 61 and 62.  
Note 5 
For products of sub-heading 7607 20 (Aluminium foil (whether or not printed or backed with paper, paperboard, plastics 
or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm, backed), the following rule 
shall confer origin to goods exported from El Salvador to the EU Party within an annual quota of 1 000 metric tones:  
Manufacture from materials of any heading  
Note 6 
For products of headings 8544 30 (Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships); 
8544 42 (Other electric conductors, for a voltage not exceeding 1 000 V: Fitted with connectors); 8544 49 (Other electric 
conductors, for a voltage not exceeding 1 000 V: Other) and 8544 60 (Other electric conductors, for a voltage exceeding 
1 000 V) the following rule shall confer origin to goods exported from Central America to the EU Party within the annual 
quota of 20 000 metric tones:  
Manufacture from materials of any heading.  
This rule shall confer origin to goods exported from Central America to the European Union within the following annual 
quotas:  
Country  Metric tones  
Honduras  8 000  
Central America  12 000EN 1892 Official Journal of the European Union 15.12.2012
Appendix 3 
SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE 
EUR.1  
Printing instructions  
1. Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in length may be allowed. 
The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m  2 . 
It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means 
apparent to the eye.  
2. The competent public authorities of the Member States of the European Union and of the Republics of the CA Party 
may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, 
each form shall include a reference to such approval. Each form shall bear the name and address of the printer or a 
mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be 
identified.EN 15.12.2012 Official Journal of the European Union 1893
EN 1894 Official Journal of the European Union 15.12.2012
NOTES 
1. The certificate shall not contain erasures or words written over one another. Any alterations must be made by deleting 
the incorrect particulars and adding any necessary corrections. Any such alteration shall be initialled by the person 
who completed the certificate and endorsed by the competent public authorities or customs authorities of the issuing 
country or territory.  
2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item 
number. A horizontal line must be drawn immediately below the last item. Any unused space shall be struck through 
in such a manner as to make any later additions impossible.  
3. Goods shall be described in accordance with commercial practice and with sufficient detail to enable them to be 
identified.EN 15.12.2012 Official Journal of the European Union 1895
EN 1896 Official Journal of the European Union 15.12.2012
EN 15.12.2012 Official Journal of the European Union 1897
Appendix 4 
INVOICE DECLARATION  
Specific requirements as for the making out of an invoice declaration  
An invoice declaration, the text of which is set out below, shall be made out using one of the linguistic versions set out 
there and in accordance with the provisions of the domestic law of the exporting country. If the declaration is hand ­
written, it shall be written in ink in printed characters. The invoice declaration shall be drawn up in accordance with the 
respective footnotes. The footnotes do not have to be reproduced.  
Bulgarian version  
Износителят  на продуктите , обхванати  от този документ ( разрешение  № … от митница  или от друг компетентен  държавен  
орган (  1 )) декларира , че освен  където  ясно е отбелязано друго , тези  продукти са с … (  2 ) преференциален  произход . 
Spanish version  
El exportador de los productos incluidos en el presente documento (autorización aduanera o de la autoridad pública 
competente n  o … (  1 )) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial 
… (  2 ). 
Czech version  
Vývozce výrobk ů uvedených v tomto dokumentu ( číslo povolení celního nebo p říslušného vládního orgánu … (  1 )) 
prohlašuje, že krom ě z řeteln ě ozna čených mají tyto výrobky preferen ční p ůvod v … (  2 ). 
Danish version  
Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes eller den kompetente offentlige 
myndigheds tilladelse nr. … (  1 )) erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i 
… (  2 ). 
German version  
Der Ausführer (Ermächtigter Ausführer;Bewillingung der Zollbehörde oder der zuständigen Regierungsbehörde Nr. … (  1 )) 
der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nichts anderes angegeben, 
präferenzbegünstigte Ursprungswaren … (  2 ) sind.  
Estonian version  
Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti või pädeva valitsusasutuse luba nr. … (  1 )) deklareerib, et 
need tooted on … (  2 ) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.  
Greek version  
Ο εξαγωγέας  των προϊόντων που καλύπτονται  από το παρόν έγγραφο  (άδεια τελωνείου ή της καθύλην αρμόδιας αρχής , υπ'αριθ . 
… (  1 )) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς  άλλως, τα προϊόντα αυτά  είναι  προτιμησιακής  καταγωγής  … (  2 ). 
English version  
The exporter of the products covered by this document (customs or competent public authority authorisation No … (  1 )) 
declares that, except where otherwise clearly indicated, these products are of … preferential origin (  2 ). 
French version  
L'exportateur des produits couverts par le présent document (autorisation douanière ou de l'autorité publique compétente 
n o … (  1 )) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle … (  2 ). 
Italian version  
L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale o dell'autorità pubblica 
competente n. … (  1 )) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale … (  2 ). 
Latvian version  
To produktu eksport ētājs, kuri ietverti šaj ā dokument ā (muitas vai kompetentu valsts iest āžu atļ auja Nr. … (  1 )), deklar ē, ka, 
izņemot tur, kur ir cit ādi skaidri noteikts, šiem produktiem ir preferenci ālā izcelsme … (  2 ). 
Lithuanian version  
Šiame dokumente išvardint ų preki ų eksportuotojas (muitin ės arba kompetentingos viešosios valdžios institucijos liudijimo 
Nr. … (  1 )) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … (  2 ) preferencin ės kilm ės prek ės.EN 1898 Official Journal of the European Union 15.12.2012
Hungarian version  
A jelen okmányban szerepl ő áruk export őre (vámfelhatalmazási szám: … (  1 ) vagy az illetékes kormányzati szerv által 
kiadott engedély száma: …) kijelentem, hogy eltér ő jelzs hiányában az áruk kedvezményes … származásúak (  2 ). 
Maltese version  
L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni kompetenti tal-gvern jew tad-dwana nru. … (  1 )) 
jiddikjara li, hlief fejn indikat b’mod car li mhux hekk, dawn il-prodotti huma ta’ origini preferenzjali … (  2 ). 
Dutch version  
De exporteur van de goederen waarop dit document van toepassing is (douanevergunning of vergunning van de 
competente overheidsinstantie nr. … (  1 )) verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze 
goederen van preferentiële … oorsprong zijn (  2 ). 
Polish version  
Eksporter produktów obj ętych tym dokumentem (upowa żnienie w ładz celnych lub upowa żnienie w łaściwych w ładz nr 
… (  1 )) deklaruje, że z wyj ątkiem gdzie jest to wyra źnie okre ślone, produkty te maj ą … (  2 ) preferencyjne pochodzenie.  
Portuguese version  
O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira ou da autoridade 
governamental competente n  o … (  1 )) declara que, salvo expressamente indicado em contrário, estes produtos são de 
origem preferencial … (  2 ). 
Romanian version  
Exportatorul produselor ce fac obiectul acestui document (autoriza ția vamal ă sau a autorit ății guvernamentale competente 
nr. … (  1 )) declar ă c ă, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferenț ial ă 
… (  2 ). 
Slovak version  
Vývozca výrobkov uvedených v tomto dokumente ( číslo povolenia colnej správy alebo príslušného vládneho povolenia 
… (  1 )) vyhlasuje, že okrem zrete ľne ozna čených, majú tieto výrobky preferen čný pôvod v … (  2 ). 
Slovenian version  
Izvoznik blaga, zajetega s tem dokumentom, (pooblastilo carinskih ali pristojnih državnih organov št. … (  1 )) izjavlja, da, 
razen če ni druga če jasno navedeno, ima to blago preferencialno … (  2 ) poreklo. 
Finnish version  
Tässä asiakirjassa mainittujen tuotteiden viejä (tullin tai toimivaltaisen julkisen viranomaisen lupa nro … (  1 )) ilmoittaa, että 
nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja … alkuperätuotteita (  2 ). 
Swedish version  
Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd eller behörig statlig myndighet 
nr. ___. (  1 )) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ___ ursprung (  2 ) 
............................................................................................................................... .......................................................................................... (  3 ) 
(Place and date)  
............................................................................................................................... .......................................................................................... (  4 ) 
(Signature of the exporter; in addition, the name of the person signing the declaration shall to be indicated in clear script)  
___________  
( 1 ) When the invoice declaration is made out by an approved export er within the meaning of Article 20 of Annex II, the authorisat ion 
number of the approved exporter shall be entered in this space. When the invoice declaration is not made out by an approved exp orter, 
the words in brackets shall be omitted or the space left blank.  
( 2 ) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceu ta and 
Melilla within the meaning of Article 34 of Annex II, the exporter shall clearly indicate them in the document on which the dec laration 
is made out by means of the symbol  "CM". 
( 3 ) These indications may be omitted if the information is contained on the document itself.  
( 4 ) See Article 19, paragraph 5 of Annex II. In cases where the exporter is not required to sign, the exemption of signature also  implies the 
exemption of the name of the signatory.EN 15.12.2012 Official Journal of the European Union 1899
Appendix 5 
PERIOD OF TIME FOR THE PRESENTATION OF AN INVOICE DECLARATION OR REIMBURSEMENT OF 
TARIFFS IN ACCORDANCE WITH ARTICLES 19, PARAGRAPH 6 AND 21, PARAGRAPH 4 OF ANNEX II, 
CONCERNING THE DEFINITION OF THE CONCEPT OF  "ORIGINATING PRODUCTS " AND METHODS OF 
ADMINISTRATIVE COOPERATION  
1. For the EU Party, two years.  
2. For the Republics of the CA Party, one year.EN 1900 Official Journal of the European Union 15.12.2012
Appendix 6 
AMOUNTS REFERRED TO IN ARTICLES 19, PARAGRAPH 1 (B) AND 24, PARAGRAPH 3 OF ANNEX II, 
CONCERNING THE DEFINITION OF THE CONCEPT OF  "ORIGINATING PRODUCTS " AND METHODS OF 
ADMINISTRATIVE COOPERATION  
CONDITIONS FOR MAKING OUT AN INVOICE DECLARATION 
In accordance with Article 19, paragraph 1(b) of Annex II, an invoice declaration as referred to in Article 14, paragraph 
1(b) of said Annex may be made out by any exporter for any consignment consisting of one or more packages 
containing originating products whose total value does not exceed 6 000 EUR.  
EXEMPTIONS FROM PROOF OF ORIGIN  
In accordance with Article 24, paragraph 3 of Annex II, the total value of the products indicated in said Article, shall not 
exceed 500 EUR in the case of small packages or 1 200 EUR in the case of products forming part of travellers' personal 
luggage.EN 15.12.2012 Official Journal of the European Union 1901
ANNEX III  
MUTUAL ADMINISTRATIVE ASSISTANCE IN CUSTOMS MATTERS 
Article 1  
Definitions  
For the purposes of this Annex:  
(a) " applicant authority " means a competent customs authority or other administrative authority which has been 
designated by a Party for this purpose and which makes a request for assistance on the basis of this Annex;  
(b) "breach of customs legislation " means any violation or attempted violation of customs legislation;  
(c) " customs legislation " means any legal, regulatory or binding administrative provision applicable in the territories of 
the Parties, governing the import, export and transit of goods and their placing under any other customs regime, 
procedure or operation, including measures of prohibition, restriction and control;  
(d) "information " means data in any form, documents, records, reports and copies of these that may be certified or 
legalised;  
(e) "personal data " means all information relating to an identified or identifiable individual; and  
(f) "requested authority " means a competent customs authority or other administrative authority which has been 
designated by a Party for this purpose and which receives a request for assistance on the basis of this Annex.  
Article 2  
Scope 
1. The Parties shall assist each other, in the areas within their competence, in the manner and under the conditions laid 
down in this Annex, to ensure the correct application of the customs legislation, in particular by preventing, investigating 
and combating breaches of customs legislation.  
2. Assistance in customs matters, as provided for in this Annex, shall apply to any customs authority or other 
administrative authority of the Parties which is competent for the application of this Annex. It shall not prejudice the 
rules governing mutual assistance in criminal matters, nor shall it cover information obtained under powers exercised at 
the request of a judicial authority, except where communication of such information is authorised by that authority.  
3. Assistance to recover duties, taxes or fines is not covered by this Annex.  
Article 3  
Assistance on Request 
1. At the request of the applicant authority, the requested authority shall provide all relevant information which may 
enable it to ensure that customs legislation is correctly applied, including information regarding activities noted or 
planned which are or could constitute breaches of customs legislation.  
2. At the request of the applicant authority, the requested authority shall inform:  
(a) whether goods exported from the territory of one of the Parties have been imported into the territory of the other 
Party in observance of the applicable customs legislation, specifying, where appropriate, the customs procedure 
applied to the goods; 
(b) whether goods imported into the territory of one of the Parties have been exported from the territory of the other 
Party in observance of the applicable customs legislation, specifying, where appropriate, the customs procedure 
applied to the goods.  
3. At the request of the applicant authority, the requested authority shall, within the framework of its legal or 
regulatory provisions, take the necessary steps to ensure special surveillance of:  
(a) natural or legal persons in respect of whom there are grounds for believing that they are or have been involved in 
committing breaches of customs legislation;EN 1902 Official Journal of the European Union 15.12.2012
(b) places where stocks of goods have been or may be assembled in such a way that there are grounds for believing that 
these goods are intended to be used in committing breaches of customs legislation;  
(c) goods that are or may be transported in such a way that there are grounds for believing that they are intended to be 
used in committing breaches of customs legislation;  
(d) means of transport that are or may be used in such a way that there are grounds for believing that they are intended 
to be used in committing breaches of customs legislation.  
Article 4  
Spontaneous Assistance  
The Parties shall assist each other, at their own initiative and in accordance with their legal or regulatory provisions, if 
they consider that to be necessary for the correct application of customs legislation, particularly by providing information 
obtained pertaining to:  
(a) activities which are or appear to be operations in breach of customs legislation and which may be of interest to the 
other Party;  
(b) new means or methods employed in carrying out operations in breach of customs legislation;  
(c) goods known to be subject to operations in breach of customs legislation;  
(d) natural or legal persons in respect of whom there are grounds for believing that they are or have been involved in 
breaches of customs legislation;  
(e) means of transport in respect of which there are grounds for believing that they have been, are, or may be used in 
breaches of customs legislation.  
Article 5  
Delivery and Notification 
1. At the request of the applicant authority, the requested authority shall, in accordance with legal or regulatory 
provisions applicable to the latter, take all necessary measures in order to deliver any documents or to notify any 
decisions, emanating from the applicant authority and falling within the scope of this Annex, to an addressee residing 
or established in the territory of the requested authority.  
2. Requests for delivery of documents or notification of decisions shall be made in writing in an official language of 
the requested authority or in a language acceptable to that authority.  
Article 6  
Form and Substance of Requests for Assistance  
1. Requests pursuant to this Annex shall be made in writing. They shall be accompanied by the documents necessary 
to enable compliance with the request. When required because of the urgency of the situation, oral requests may be 
accepted, but shall be confirmed in writing no later than five days after the oral request. In the event that this condition is  
not met, the requested authority may disregard the request or consider it as not having been presented.  
2. Requests pursuant to paragraph 1 shall include the following information:  
(a) the applicant authority and if possible, the name of the responsible officer;  
(b) the requested authority;  
(c) the assistance requested;  
(d) the object of and the reason for the request;  
(e) the legal or regulatory provisions and other legal elements on which the request is based;  
(f) indications as exact and comprehensive as possible on the natural or legal persons who are the target of the 
investigations;EN 15.12.2012 Official Journal of the European Union 1903
(g) a summary of the relevant facts and of the enquiries already carried out; and  
(h) indicate if it would not itself be able to provide the requested assistance if it were to receive such a request.  
3. Requests shall be submitted in an official language of the requested authority or in a language acceptable to that 
authority. This requirement shall not apply to any documents that accompany the request under paragraph 1.  
4. If a request does not meet the formal requirements set out above, its correction or completion may be requested; in 
the meantime, precautionary measures may be ordered in accordance with the legal or regulatory provisions of the 
requested authority.  
Article 7  
Execution of Requests 
1. In order to comply with a request for assistance, the requested authority shall proceed, within the limits of its 
competence and available resources, as though it were acting on its own account or at the request of other authorities of 
that same Party, by supplying information already possessed, by carrying out appropriate enquiries or by arranging for 
them to be carried out. This provision shall also apply to any other authority to which the request has been addressed by 
the requested authority when the latter cannot act on its own.  
2. Requests for assistance shall be executed in accordance with the legal or regulatory provisions of the requested Party 
and in accordance with this Annex.  
3. Duly authorised officials of a Party may, with the agreement of the other Party involved and subject to the 
conditions laid down by the latter, be present to obtain in the offices of the requested authority or any other 
concerned authority in accordance with paragraph 1, information relating to activities that are or may constitute 
breaches of customs legislation which the applicant authority needs for the purposes of this Annex.  
4. Duly authorised officials of a Party involved may, with the agreement of the other Party involved and subject to the 
conditions laid down by the latter, be present at enquiries carried out in the latter's territory.  
5. In the event that the requested authority is not itself competent to comply with the request for assistance, it shall 
transmit the request to the competent service and notify the applicant authority of the measures taken.  
Article 8  
Form in which Information is to be Communicated  
1. The requested authority shall communicate results of enquiries to the applicant authority in writing together with 
relevant documents, certified or legalised copies or other items.  
2. This information may be provided in computerised form or by electronic means.  
3. Original documents shall be transmitted only upon request in cases where certified or legalised copies would be 
insufficient. These originals shall be returned at the earliest opportunity.  
Article 9  
Exceptions to the Obligation to Provide Assistance  
1. Assistance may be refused or may be subject to the satisfaction of certain conditions or requirements, in cases where 
a Party considers that assistance under this Annex would:  
(a) be likely to prejudice the sovereignty of Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama or that of a 
Member State of the European Union which has been requested to provide assistance under this Annex; or  
(b) be likely to prejudice public policy, security or other essential interests, in particular in the cases referred to under 
Article 10, paragraph 2; or  
(c) violate an industrial, commercial or professional secret.  
2. Assistance may be postponed by the requested authority on the ground that it will interfere with an ongoing 
investigation, prosecution or proceeding. In such a case, the requested authority shall consult with the applicant authority 
to determine if assistance can be given subject to such terms or conditions as the requested authority may require.EN 1904 Official Journal of the European Union 15.12.2012
3. Where the applicant authority seeks assistance which it would itself be unable to provide if so requested, it shall 
draw attention to that fact in its request. It shall then be for the requested authority to decide how to respond to such a 
request.  
4. For the cases referred to in paragraphs 1 and 2, the decision of the requested authority and the reasons therefore 
must be communicated to the applicant authority without delay.  
Article 10 
Information Exchange and Confidentiality  
1. Any information communicated pursuant to this Annex shall be treated as confidential or restricted in nature, 
depending on the rules applicable in each of the Parties. It shall be covered by the obligation of confidentiality or 
professional secrecy as applicable in each of the Parties, and shall enjoy the protection extended to this type of 
information, in accordance with the legal and regulatory provisions of each Party.  
2. Personal data may be exchanged, in accordance with each Party's legislation, only where the Party which may 
receive them undertakes to protect such data in at least an equivalent way to the one applicable to that particular case in 
the Party that may supply them.  
3. The use, in judicial or administrative proceedings instituted in respect of breaches of customs legislation, of 
information obtained under this Annex, is considered to be for the purposes of this Annex. Therefore, the Parties 
may, in their records of evidence, reports and testimonies and in proceedings and charges brought before the courts, 
use as evidence, information obtained and documents consulted in accordance with the provisions of this Annex. The 
competent authority which supplied that information or gave access to those documents shall be notified of such use.  
4. Information obtained shall be used solely for the purposes of this Annex. Where one of the Parties wishes to use 
such information for other purposes, it shall obtain the prior written consent of the authority which provided the 
information. Such use shall then be subject to any restrictions laid down by that authority.  
Article 11  
Experts and Witnesses 
An official of a requested authority may be authorised to appear, within the limitations of the authorisation granted, as an 
expert or witness in judicial or administrative proceedings regarding the matters covered by this Annex, and produce such 
objects, documents or certified or legalised copies thereof, as may be needed for the proceedings. The request for 
appearance must indicate specifically before which judicial or administrative authority the official will have to appear, 
on what matters and by virtue of what title or qualification the official will be questioned.  
Article 12 
Assistance Expenses  
The Parties shall waive all claims on each other for the reimbursement of expenses incurred pursuant to this Annex, 
except, as appropriate, for expenses to experts and witnesses, and those to interpreters and translators who are not public 
service employees.  
Article 13 
Implementation  
1. The implementation of this Annex shall be entrusted to the customs authorities or other competent authorities of 
the Parties, who shall adopt all practical measures and arrangements necessary for its application. They may recommend 
to the competent bodies amendments which they consider should be made to this Annex.  
2. The Parties shall consult each other and subsequently keep each other informed of the detailed rules of implemen ­
tation which are adopted in accordance with the provisions of this Annex.  
Article 14 
Other Agreements  
1. Taking into account the respective competencies of the European Union and its Member States on the one hand 
and Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama on the other, the provisions of this Annex 
shall:EN 15.12.2012 Official Journal of the European Union 1905
(a) not affect the obligations of the Parties under any other international agreement or convention;  
(b) be deemed complementary to Agreements on mutual assistance which have been or may be concluded between 
individual Member States of the European Union and Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and 
Panama or between these countries; and  
(c) not affect the European Union's provisions governing the communication between the competent services of the 
European Commission and the customs authorities of the Member States of the European Union of any information 
obtained under this Annex which could be of interest to the European Union.  
2. Notwithstanding the provisions of paragraph 1(b), the provisions of this Annex shall take precedence over the 
provisions of any bilateral Agreement on mutual assistance which has been or may be concluded between individual 
Member States of the European Union and Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama insofar 
as the provisions of the latter are incompatible with those of this Annex.  
3. In respect of questions relating to the applicability of this Annex, the Parties shall consult each other to resolve the 
matter in the framework of the Sub-Committee on Customs, Trade Facilitation and Rules of Origin established under 
Article 123 of Chapter 3 of Title II (Trade in Goods) of Part IV of this Agreement.EN 1906 Official Journal of the European Union 15.12.2012
ANNEX IV  
SPECIAL PROVISIONS ON ADMINISTRATIVE CO-OPERATION  
1. The Parties agree that administrative co-operation is essential for the implementation and the control of the prefer ­
ential treatment granted under Chapter 1 of Title II (Trade in Goods) of Part IV of this Agreement and underline their 
commitment to combat breaches of customs legislation.  
2. Where a Party has made a finding, on the basis of objective information, of a failure of the other Party to provide 
administrative co-operation with respect to the preferences granted under Chapter 1 of Title II (Trade in Goods) of Part 
IV of this Agreement, the Party concerned may temporarily suspend the relevant preferential treatment of the 
product(s) concerned in accordance with this Annex.  
3. For the purpose of this Annex, a failure by a Party to provide administrative co-operation shall mean:  
(a) a repeated failure to respect the obligations to verify the originating status of the product(s) concerned at the 
request of the other Party;  
(b) a repeated refusal to carry out or undue delay in communicating the results of subsequent verification of the proof 
of origin at the request of the other Party;  
(c) a repeated refusal or undue delay in obtaining authorisation to conduct administrative co-operation missions to 
verify the authenticity of documents or accuracy of information relevant to the granting of the preferential 
treatment in question. The request for authorisation in order to carry out administrative co-operation missions 
shall be established through the competent public authorities of each Party.  
4. The application of a temporary suspension shall be subject to the following conditions:  
(a) the Party which has made a finding, on the basis of objective information, of a failure to provide administrative co- 
operation shall, before applying any temporary suspension, notify the Association Committee without undue delay 
of its finding together with the objective information and enter into consultations within the Association 
Committee, on the basis of all relevant information and objective findings, with a view to reaching a solution 
acceptable to both Parties to avoid the application of a temporary suspension;  
(b) where the Parties have entered into consultations within the Association Committee as stated above and have 
failed to agree on an acceptable solution within three months following the notification, to avoid the application 
of a temporary suspension, the Party concerned may temporarily suspend the relevant preferential treatment of the 
product(s) concerned. A temporary suspension shall be notified to the Association Committee without undue 
delay;  
(c) temporary suspensions under this Annex shall be limited to that necessary to protect the financial interests of the 
Party concerned. They shall not exceed a period of six months unless at that time there is no change in the 
circumstances that led to the temporary suspension. Temporary suspensions shall be notified immediately after 
their adoption to the Association Committee. They shall be subject to periodic consultations within the 
Association Committee in particular with a view to their termination as soon as the conditions for their appli ­
cation no longer apply.  
5. The Parties shall inform importers of the findings leading to consultation of the Association Committee and/or of the 
adoption of a temporary suspension under this Annex in accordance with the internal procedures of the Parties.EN 15.12.2012 Official Journal of the European Union 1907
ANNEX V 
MANAGEMENT OF ADMINISTRATIVE ERRORS  
Where a Party has made a finding, based on objective information, of the existence of an error by the competent public 
authorities of the other Party in the proper management of the preferential system at export in relation to the application 
of the provisions of Annex II (Concerning the Definition of the Concept of  "Originating Products " and Methods of 
Administrative Cooperation), where this error leads to consequences in terms of import duties, the Party facing such 
consequences shall request the Association Committee to examine the possibilities of adopting all appropriate measures 
with a view to resolving the situation in a satisfactory manner for the Parties.EN 1908 Official Journal of the European Union 15.12.2012
ANNEX VI  
COMPETENT AUTHORITIES 
A. COMPETENT AUTHORITIES OF THE EU PARTY  
Control is shared between the national services of the European Union Member States and the European Commission. In 
this respect the following applies:  
— As regards exports to the Republics of the CA Party, the Member States of the European Union are responsible for 
control of the production circumstances and requirements, including statutory inspections and issuing health (or 
animal welfare) certifications attesting to the agreed standards and requirements.  
— As regards imports from the Republics of the CA Party the Member States of the European Union are responsible for 
control of the compliance of the imports with the EU Party's import conditions.  
— The European Commission is responsible for overall co-ordination, inspection/audits of inspection systems and the 
necessary legislative action to ensure uniform application of standards and requirements within the Internal Market of 
the European Union.  
B. COMPETENT AUTHORITIES OF THE REPUBLICS OF THE CA PARTY  
B.1. Competent Authorities of Costa Rica  
— Servicio Nacional de Salud Animal (SENASA) , from the  Ministerio de Agricultura y Ganadería (MAG)  is the competent 
authority which regulates the protection of animal health, veterinary public health and food safety of products of 
animal origin;  
— Servicio Fitosanitario del Estado (SFE) , from the  MAG is the competent authority for the regulation of sanitary and 
phytosanitary protection of plants and the pesticide residues in plants;  
— Ministerio de Salud  is the authority competent to ensure national public health and the health control of foods for 
human consumption; and  
— Ministerio de Comercio Exterior (COMEX)  is the competent authority responsible for the administration of Chapter 5 
(Sanitary and Phytosanitary Measures),  
or their successors.  
B.2. Competent Authorities of El Salvador  
— Ministerio de Agricultura y Ganadería (MAG) , through the Dirección General de Sanidad Vegetal y Animal  is the competent 
authority responsible of the protection of human health, animal health, veterinary public health, plant health and 
plant preservation;  
— Ministerio de Economía (MINEC)  through the  Dirección de Administración de Tratados Comerciales (DATCO)  is the 
competent authority responsible to administrate the implementation of Chapter 5 (Sanitary and Phytosanitary 
Measures); and  
— Ministerio de Salud Pública y Asistencia Social (MSPAS)  through the  Unidad de Control de Alimentos is the competent 
authority to ensure public health in the country and in coordination with the competent authority in the  MAG , 
or their successors.  
B.3. Competent Authorities of Guatemala  
— Ministerio de Economía  through the  Dirección de Administración del Comercio Exterior  is the competent authority 
responsible to administrate the implementation of Chapter 5 (Sanitary and Phytosanitary Measures);  
— Ministerio de Agricultura, Ganadería y Alimentación (MAGA) , through the Unidad de Normas y Regulaciones (UNR) is the 
competent authority which regulates the protection of human health (veterinary public health), animal health, plant 
health and plant preservation, as well as maintenance and security of their unprocessed products and sub products; 
and 
— Ministerio de Salud Pública y Asistencia Social (MSPAS)  through the  Dirección de Control de Alimentos y Medicamentos  is the 
competent authority to ensure public health in the country and in coordination with the  UNR monitors the health 
control of products for human consumption,  
or their successors.EN 15.12.2012 Official Journal of the European Union 1909
B.4. Competent Authorities of Honduras  
— Secretaría de Estado en los Despachos de Industria y Comercio  through the  Dirección General de Integración Económica y Política 
Comercial  is the competent authority responsible for administering the implementation of Chapter 5 (Sanitary and 
Phytosanitary Measures);  
— Secretaría de Estado en los Despachos de Agricultura y Ganadería (SAG) , through the Dirección General del Servicio Nacional de 
Sanidad Agropecuaria (SENASA)  and the  División de Seguridad Alimentaria  is the competent authority which regulates the 
protection of human health (veterinary public health), animal health, plant health and plant preservation, so as the 
conservation and safety of their products and sub products; and  
— Secretaría de Estado en el Despacho de Salud  through the  Dirección General de Regulación Sanitaria  is the competent 
authority to ensure the country's public health and in coordination with  SENASA monitors the sanitary control of 
food products for human consumption,  
or their successors.  
B.5. Competent Authorities of Nicaragua  
— Ministerio de Fomento, Industria y Comercio (MIFIC)  through the  Dirección de Aplicación y Negociación de Acuerdos 
Comerciales  is the competent authority responsible to administrate the implementation of Chapter 5 (Sanitary and 
Phytosanitary Measures);  
— Ministerio Agropecuario y Forestal (MAGFOR)  through the  Dirección General de Protección y Sanidad Agropecuaria (DGPSA)  
is the competent authority which regulates the protection of human health (veterinary public health), animal health, 
plant health and plant preservation, as well as maintenance and security of their products and sub products, based in 
national and international regulation in order to guarantee health food consumer; and  
— Ministerio de Salud (MINSA)  through the  Dirección de Regulación de Alimentos  is the authority competent to ensure 
national public health and, in coordination with  MAGFOR/DGPSA to ensure the health control of foods for human 
consumption,  
or their successors.  
B.6. Competent Authorities of Panama  
— Dirección Nacional de Salud Animal (DINASA)  from the  Ministerio de Desarrollo Agropecuario (MIDA)  is the authority in 
charge of ensures the application of the animal health measures.  MIDA  coordinate its functions with the  Ministerio de 
Salud (MINSA)  and with the  Autoridad Panameña de Seguridad de Alimentos (AUPSA) ; 
— Dirección Nacional de Sanidad Vegetal (DINASAVE)  from the  Ministerio de Desarrollo Agropecuario (MIDA)  is the authority 
in charge of protects and maintains the phitosanitary conditions and quality, including the control and prevention of 
pests, and control of pesticides and fertilizers;  
— Autoridad Panameña de Seguridad de Alimentos (AUPSA)  is the authority in charge of ensure compliance and application 
of the international and domestic law related to the food safety and quality of food for human and animal 
consumption that is going to be introduced in the national territory;  
— Departamento de Protección de Alimentos (DEPA)  from the  Ministerio de Salud (MINSA)  is the competent authority to 
monitor and control the health food, as well as the food establishments and food processor through inspections, 
analysis and register systems based on scientific criteria in accordance with sanitary and phytosanitary international 
measures.  DEPA coordinates its functions with  DINASA, AUPSA  and  DINASAVE ; and  
— Dirección de Administración de Tratados Comerciales Internacionales y Defensa Comercial  (DINATRADEC ) from the  Ministerio 
de Comercio e Industrias  (MICI ) is the competent authority responsible of the administration and implementation of 
Chapter 5 (Sanitary and Phytosanitary Measures),  
or their successors.EN 1910 Official Journal of the European Union 15.12.2012
ANNEX VII  
REQUIREMENTS AND PROVISIONS FOR APPROVAL OF ESTABLISHMENTS FOR PRODUCTS OF ANIMAL 
ORIGIN 
1. The Competent Authority of the importing Party shall draw up lists of approved establishments and shall make these 
lists publicly available.  
2. Requirements and procedures for approval:  
(a) the animal product concerned shall have been authorised by the Competent Authority of the importing Party. This 
authorisation shall include the import and certification requirements;  
(b) the Competent Authority of the exporting Party shall approve the establishments intended to export and provide 
the importing Party with satisfactory sanitary guarantees that the establishments comply with the relevant 
requirements of the importing Party;  
(c) the Competent Authority of the exporting Party must have the power to suspend or withdraw the export approval 
of an establishment in the event of non-compliance;  
(d) the importing Party may carry out verifications in accordance with the provisions of Article 148 of Chapter 5 
(Sanitary and Phytosanitary Measures) of Title II of Part IV of this Agreement as part of the approval procedure.  
This verification shall concern the structure, organisation and powers of the Competent Authority responsible for 
the approval of the establishment and the sanitary guarantees regarding the compliance with the importing Party's 
requirements.  
These checks may include on-the-spot inspection of establishments appearing on the list or lists provided by the 
exporting Party.  
Taking into account the specific structure and division of competence within the EU Party, such verification in the 
EU Party may concern individual Member States of the European Union; and  
(e) based on the results of the verification provided for in (d), the importing Party may amend the list of establish ­
ments.  
3. The provisions in points 1 and 2 shall initially be limited to the following categories of establishments:  
(a) all establishments for fresh meat of domestic species;  
(b) all establishments for fresh meat of wild and farmed game;  
(c) all establishments for poultry meat;  
(d) all establishments for meat products of all species;  
(e) all establishments for other products of animal origin for human consumption (for example casings, meat 
preparations, minced meat);  
(f) all establishments for milk and milk products for human consumption; and  
(g) processing establishments and factory/freezer vessels for fishery products for human consumption including 
bivalve molluscs and crustaceans.EN 15.12.2012 Official Journal of the European Union 1911
ANNEX VIII  
GUIDELINES FOR CONDUCTING VERIFICATIONS  
1. Verifications may be carried out on the basis of audits and/or on-the-spot checks.  
2. For the purposes of this Annex:  
(a) the  "auditee " is the Party subject to the verification; and  
(b) the  "auditor " is the Party that carries out the verification.  
3. General principles of verification:  
(a) Verifications should be made in co-operation between the auditor and the auditee in accordance with the 
provisions set out in this Annex;  
(b) Verifications should be designed to check the effectiveness of the controls of the auditee rather than to reject 
individual animals, groups of animals, consignments of food establishments or individual lots of plants or plant 
products. Where verification reveals a serious risk to animal, plant or human health, the auditee shall take 
immediate corrective action. The process may include study of the relevant regulations, method of implementation, 
assessment of the end result, level of compliance and subsequent corrective actions;  
(c) The frequency of verifications should be based on performance. A low level of performance should result in an 
increased frequency of verifications. Unsatisfactory performance must be corrected by the auditee to the auditor's 
satisfaction;  
(d) Verifications, and the decisions based on them, shall be made in a transparent and consistent manner.  
4. Principles relating to the auditor.  
The auditors should prepare a plan, preferably in accordance with recognised international standards, that covers the 
following points:  
(a) the subject, depth and scope of the verification;  
(b) the date and place of the verification, along with a timetable up to and including the issue of the final report;  
(c) the language or languages in which the verification will be conducted and the report will be written;  
(d) the identity of the auditors including, if a team approach is used, the leader of the team. Specialised professional 
skills may be required to carry out verification of specialised systems and programmes;  
(e) a schedule of meetings with officials and visits to establishments or facilities, as appropriate. The identity of 
establishments or facilities to be visited need not be stated in advance;  
(f) subject to provisions on freedom of information, respect of commercial confidentiality shall be observed by the 
auditor. Conflicts of interest must be avoided; and  
(g) respect of the rules governing occupational health and safety related to sanitary and phytosanitary matters. This 
plan should be reviewed in advance with representatives of the auditee.  
5. Principles relating to the auditee.  
The following principles apply to actions taken by the auditee in order to facilitate verification:  
(a) the auditee shall cooperate fully with the auditor and shall nominate personnel responsible for this task. 
Cooperation may include, for example:  
(i) the access to all relevant regulations and standards;EN 1912 Official Journal of the European Union 15.12.2012
(ii) the access to compliance programmes and appropriate records and documents;  
(iii) the access to audit and inspection reports;  
(iv) the access to documentation concerning corrective actions and sanctions; or  
(v) the facilitation of the entry to establishments;  
(b) the auditee shall operate a documented programme to demonstrate to the auditor that standards are being met on 
a consistent and uniform basis.  
6. Procedures:  
(a) Opening meeting. An opening meeting should be held between representatives of the Parties. At this meeting, the 
auditor will be responsible for reviewing the verification plan and confirming that adequate resources, documen ­
tation and any other necessary facilities are available for conducting the verification;  
(b) Document review. The document review may consist of a review of the documents and records referred to in 
paragraph 5(a), of the structures and competences of the auditee, and of any relevant changes to inspection and 
certification systems since the entry into force of this Agreement or since the previous verification, with emphasis 
on the implementation of elements of the system of inspection and certification for animals, animal products, 
plants or plant products of interest. This may include an examination of relevant inspection and certification 
records and documents;  
(c) On-the-spot checks:  
(i) To decide if an on-the-spot check should be carried out, the risk of the concerned animal, plant or product, 
should be considered, taking into account factors such as the history of conformity with requirements by the 
industry sector or exporting country, the volume of product produced and imported or exported, changes in 
infrastructure and the national inspection and certification systems.  
(ii) On-the-spot checks may involve visits to production and manufacturing facilities, food-handling or storage 
areas and control laboratories to check on compliance with the information contained in the documentary 
material referred to in 6(b);  
(d) Follow-up verification. Where a follow-up verification is being conducted in order to verify the correction of 
deficiencies, it may be sufficient to examine only those points which have been found to require correction.  
7. Working documents.  
Forms for reporting audit findings and conclusions should be standardised as much as possible in order to make the 
approach to verification more uniform, transparent and efficient. The working documents may include any checklists 
of elements to evaluate. Such checklists may cover:  
(a) legislation;  
(b) structure and operations of inspection and certification services;  
(c) establishment details and working procedures, health statistics, sampling plans and results;  
(d) compliance action and procedures;  
(e) reporting and complaint procedures; and  
(f) training programmes.  
8. Closing Meeting.  
A closing meeting shall be held between representatives of the Parties, including, where appropriate, officials 
responsible for the national inspection and certification programs. At this meeting the auditor shall present the 
findings of the verification. The information shall be presented in a clear, concise manner so that the conclusions 
of the audit are clearly understood. An action plan for correction of any deficiencies noted shall be drawn up by the 
auditee, preferably with target dates for completion.EN 15.12.2012 Official Journal of the European Union 1913
9. Report.  
The draft report of verification shall be forwarded to the auditee within twenty working days. The auditee shall have 
twenty five working days to comment on the draft report. Comments made by the auditee shall be attached to and, 
where appropriate, included in the final report. However, where a significant public, animal or plant health risk has 
been identified during the verification, the auditee shall be informed as quickly as possible and in any case within ten 
working days following the end of the on-the-spot verification.EN 1914 Official Journal of the European Union 15.12.2012
ANNEX IX  
CONTACT POINTS AND WEB-SITES 
A. CONTACT POINTS  
For the EU Party  
European Commission  
Mail: Rue de La Loi 200  
B-1049 Brussels, Belgium.  
Tel: (32) 22953143  
Fax: (32) 22964286  
For the Republics of the CA Party  
Costa Rica: 
Dirección General de Comercio Exterior (DGCE)  
Ministerio de Comercio Exterior  
Address: 1st and 3rd Avenue, 40th Street, Paseo Colón, San José, Costa Rica.  
P.O. Box: 297-1007 Centro Colón.  
Tel: (506) 2299-4700  
Fax: (506) 2255-3281  
E-mail: DGCE@comex.go.cr  
Web-Site: www.comex.go.cr  
Centro de Información y Notificación MSF  
Ministerio de Agricultura y Ganadería (MAG)  
Servicio Fitosanitario del Estado (SFE)  
Servicio Nacional de Salud Animal (SENASA)  
San José, Costa Rica.  
P.O. Box: 10094-1000  
Tel: (506) 2549-3454  
Fax: (506) 2549-3599  
E-Mail: centroinfo@sfe.go.cr  
Dirección de Regulación de la Salud  
Ministerio de Salud  
Address: 6th and 8th Avenue, 16th Street, San José, Costa Rica.  
P.O. Box: 10123-1000 San José.  
Tel: (506) 2258-6765  
Fax: (506) 2255-4512  
E-mail: infosalud@netsalud.sa.cr  
Web-Site: www.ministeriodesalud.sa.cr  
Misión de Costa Rica ante la Unión Europea  
Address: Avenue Louise 489, 1050 Ixelles, Belgique.  
Tel: (32) 2640-5541  
Fax: (32) 2648-3192  
E-mail: info@costaricaembassy.be  
Web-Site:  www.costaricaembassy.be  
or their successors or any other contact point designated and notified by the Party to the other Party.  
El Salvador:  
Dirección General de Salud Vegetal y Animal  
Ministerio de Agricultura y Ganadería (MAG)  
Address: Final 1  a Avenida Norte y Avenida Manuel Gallardo, Santa Tecla, Departamento de la Libertad, El Salvador.  
Tel: (503) 2241-1747 and (503) 2297-8435  
Fax: (503) 2229-2613  
Web-Site: www.mag.gob.svEN 15.12.2012 Official Journal of the European Union 1915
Dirección de Administración de Tratados Comerciales  
Ministerio de Economía (MINEC)  
Address: Alameda Juan Pablo II y Calle Guadalupe, Edif. C-2, Tercer Nivel, San Salvador, El Salvador.  
Tel: (503) 2247-5788  
Fax: (503) 2247-5789  
Web-Site: www.minec.gob.sv  
Unidad de Control de Alimentos 
Ministerio de Salud Pública y Asistencia Social (MSPAS)  
Address: Calle Arce No. 827, San Salvador, El Salvador.  
Tel: (503) 2202-7000  
Fax: (503) 2221-0991  
Web-Site: www.salud.gob.sv  
or their successors or any other contact point designated and notified by the Party to the other Party.  
Guatemala:  
Dirección de Administración del Comercio Exterior, del Ministerio de Economía  
Address: 8  a Avenida 10-43, zona 1, Ciudad de Guatemala, Guatemala.  
Tel: (502) 2412-0200 and (502) 2412-0338  
Fax: (502) 2412-0339  
Web-Site: www.mineco.gob.gt  
Viceministerio de Sanidad Agropecuaria y Regulaciones del Ministerio de Agricultura, Ganadería y Alimentación (MAGA)  
Address: 7a Avenida 12-90 zona 13, Edificio Monja Blanca, Ciudad de Guatemala, Guatemala.  
Tel: (502) 2413 – 7385  
Tel: (502) 2413 - 7387  
Fax: (502) 2413 - 8387  
Web-Site: www.maga.gob.gt  
Departamento de Regulación y Control de Productos Farmacéuticos de la Dirección General de Regulación, Vigilancia y Control de la 
Salud, del Ministerio de Salud Pública y Asistencia Social (MSPAS)  
Address: 3a Calle Final 2-10 zona 15, Valles de Vista Hermosa, Ciudad de Guatemala, Guatemala.  
Tel: (502) 2369-8784 and (502) 2369-8786  
Fax: (502) 2369-3320  
Web-Site: www.mspas.gob.gt  
or their successors or any other contact point designated and notified by the Party to the other Party.  
Honduras:  
Secretaría de Estado en los Despachos de Agricultura y Ganadería  
Dirección General del Servicio Nacional de Sanidad Agropecuaria (SENASA)  
Address: Avenida La FAO, Boulevard Miraflores, Edificio SENASA, Tegucigalpa, Honduras.  
Tel: (504) 2231-0786, (504) 2232-6213, (504) 2239-7989 and (504) 2239-7270  
Fax: (504) 2231-0786  
Web-Site: www.sag.gob.hn; www.senasa-sag.gob.hn  
Dirección General de Integración Económica y Política Comercial  
Secretaría de Estado en los Despachos de Industria y Comercio  
Address: Edificio San José, Boulevard Kuwait, 3rd nivel, Tegucigalpa, Honduras.  
Tel: (504) 2235-5047  
Fax: (504) 2235-5047  
Web-Site: www.sic.gob.hn  
Secretaría de Estado en el Despacho de Salud  
Dirección General de Regulación Sanitaria  
Address: Avenida Jerez, Barrio El Centro, Antiguo Edificio BANMA, tercer nivel, Tegucigalpa, Honduras.  
Tel (504) 2237-9404  
Fax (504) 2237-2726  
www.salud.gob.hn  
or their successors or any other contact point designated and notified by the Party to the other Party.EN 1916 Official Journal of the European Union 15.12.2012
Nicaragua: 
Ministerio Agropecuario y Forestal (MAGFOR)  
Dirección General de Protección y Sanidad Agropecuaria  
Address: Km. 3½, Carretera a Masaya, Managua, Nicarágua.  
Tel: (505) 2278-5042  
Telefax: (505) 2270-1089  
E-mail: dgpsa@dgpsa.gob.ni  
Web-Site: www.magfor.gob.ni  
Ministerio de Salud  
Dirección de Regulación de Alimentos  
Complejo Nacional de Salud,  "Dra. Concepción Palacios. " 
Address: Costado Oeste Colonia Primero de Mayo, Managua, Nicarágua.  
Postal Sector: 15AB  
P.O. Box: 107 
Tel: (505) 2289-4839  
Fax: (505) 228-94839  
E-mail: eta@minsa.gob.ni; dgrsa@minsa.gob.ni  
Ministerio de Fomento, Industria y Comercio  
Dirección de Aplicación y Negociación de Acuerdos Comerciales  
Address: Km. 6 Carretera a Masaya, Managua, Nicarágua.  
P.O. Box: 8  
Tel: (505) 2267-0161 ext. 1165  
Fax: (505) 2267-0161 ext. 1164  
E-mail: dat@mific.gob.ni  
or their successors or any other contact point designated and notified by the Party to the other Party.  
Panama: 
Dirección Nacional de Administración de Tratados Comerciales Internacionales y de Defensa Comercial  
Ministerio de Comercio e Industrias  
Address: Avenida Ricardo J. Alfaro, Edificio Plaza Edison, 2do.Piso, Ciudad de Panamá, Panamá.  
Tel: (507) 560-0610  
Fax: (507) 560-0618  
Web-Site: http://www.mici.gob.pa  
Email: dinatradec@mici.gob.pa; apineda@mici.gob.pa  
or their successors or any other contact point designated and notified by the Party to the other Party.  
B. FEE FREE WEB-SITES  
For the EU Party  
http://ec.europa.eu/dgs/health_consumer/index_en.htm  
For the Republics of the CA Party  
Costa Rica 
www.senasa.go.cr  
www.sfe.go.cr  
www.ministeriodesalud.sa.cr  
www.comex.go.cr  
El Salvador  
http://www.mag.gob.sv/dgsva  
http://www.minec.gob.sv  
Guatemala  
www.mineco.gob.gt  
http://portal.maga.gob.gt/portal/page/porta l/uc_unr  
http://portal.mspas.gob.gt/EN 15.12.2012 Official Journal of the European Union 1917
Honduras  
www.sic.gob.hn  
www.senasa-sag.gob.hn  
www.salud.gob.hn  
Nicaragua 
www.magfor.gob.ni  
www.minsa.gob.ni  
www.mific.gob.ni  
Panama 
www.mida.gob.pa 
www.aupsa.gob.pa 
www.minsa.gob.pa  
www.mici.gob.paEN 1918 Official Journal of the European Union 15.12.2012
ANNEX X 
LISTS OF COMMITMENTS ON ESTABLISHMENT 
SECTION A 
EU PARTY  
1. The list of commitments below indicate the economic activities liberalised pursuant to Article 166 of this Agreement 
and, by means of reservations, the market access and national treatment limitations that apply to establishments and 
investors of the Republics of the CA Party in those activities. The lists are composed of the following elements:  
(a) A first column indicating the sector or sub-sector in which the commitment is assumed by the Party, and the 
scope of liberalisation to which the reservations apply;  
(b) A second column describing the applicable reservations.  
When the column referred to under (b) only includes Member State-specific reservations, Member States not 
mentioned therein undertake commitments in the sector concerned without reservations (N.B. the absence of 
Member State specific reservations in a given sector is without prejudice to horizontal reservations or to sectoral 
EU-broad reservations that may apply).  
Sectors or sub-sectors not mentioned in the list below are not committed.  
2. In identifying individual sectors and sub-sectors:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1 , 2002; 
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991;  
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
3. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements and procedures when they do not constitute a market access or a national treatment 
limitation within the meaning of Articles 164 and 165 of this Agreement. Those measures (for example need to 
obtain a license, universal service obligations, need to obtain recognition of qualifications in regulated sectors, need to 
pass specific examinations, including language examinations, non-discriminatory requirement that certain activities 
may not be carried out in environmental protected zones or areas of particular historic and artistic interest), even if 
not listed, apply in any case to investors of the other Party.  
4. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
5. In accordance with Article 164 of this Agreement non-discriminatory requirements as regards the types of legal form 
of an establishment are not included in the list below.  
6. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no 
rights directly to individual natural persons or juridical persons.  
7. The following abbreviations are used in the list below:  
AT Austria  
BE Belgium  
BG Bulgaria 
CY Cyprus  
CZ Czech Republic  
DE Germany  
DK DenmarkEN 15.12.2012 Official Journal of the European Union 1919
EU EU Party  
ES Spain  
EE Estonia  
FI Finland  
FR France  
EL Greece  
HU Hungary  
IE Ireland  
IT Italy  
LV Latvia  
LT Lithuania 
LU Luxembourg  
MT Malta  
NL The Netherlands  
PL Poland  
PT Portugal  
RO Romania 
SK Slovak Republic  
SI Slovenia  
SE Sweden  
UK United KingdomEN 1920 Official Journal of the European Union 15.12.2012
EN 15.12.2012 Official Journal of the European Union 1921
 Sector or sub-sector  Description of reservations  
ALL SECTORS Real estate 
AT, BG, CY, CZ, DK, EE, ES, EL, FI, HU, IE, IT, LT, LV, MT, PL, RO, SI, SK: Limitations on acquisition of land and real estate by 
foreign investors. (1 ) 
ALL SECTORS Public utilities 
EU: Economic activities considered as public utilities at a national or local level may be subject to public monopolies or to 
exclusive rights granted to private operators. (2 ) 
ALL SECTORS Types of establishment 
EU: Treatment accorded to subsidiaries (of third country companies) formed in accordance with the law of a Member State and 
having their registered office, central administration or principal place of business within the EU is not extended to branches  or 
agencies established in a Member State by a third country company. 
BG: Establishment of branches is subject to authorisation. 
EE: At least one half of the members of the management board shall have their residence in the EU. 
FI: A foreigner carrying on trade as a partner in a Finnish limited or general partnership needs a trade permit and has to be 
permanently resident in the EU. For all sectors except telecommunications services, nationality condition and residency 
requirement for at least half of the ordinary and deputy members of the Board of Directors. Company exemptions may, 
however, be granted. If a foreign organisation intends to carry on a business or trade by establishing a branch in Finland, a 
trade permit is required. A permission to act as a founder of a limited company is required of a foreign organisation or a priv ate 
person, who is not an EU citizen. For telecommunications services, permanent residency for half of the founders and half of the  
members of the board of directors. If the founder is a juridical person, residence requirement for that juridical person. 
IT: Access to industrial, commercial and artisanal activities is subject to a residence permit and specific authorisation to pu rsue 
the activity. 
BG, PL: The scope of operations of a representative office may only encompass advertising and promotion of the foreign mother 
company represented by the office. 
PL: With the exception of financial services, unbound for branches. Non-EU investors can undertake and conduct economic 
activity only in the form of a limited partnership, limited joint-stock partnership, limited liability company, and joint-stock  
company (in the case of legal services only in the form of registered partnership and limited partnership). 
RO: The sole administrator or the chairman of the Board of Administration as well as half of the total number of administrators  
of the commercial companies shall be Romanian citizens unless otherwise stipulated in the company contract or its statutes. The  
majority of the commercial companies' auditors and their deputies shall be Romanian citizens. 
SE: A foreign company (which has not established a legal entity in Sweden) shall conduct its commercial operations through a 
branch, established in Sweden with independent management and separate accounts. Building projects with duration of less than 
a year are exempted from the requirements of establishing a branch or appointing a resident representative. A limited liability  
company (joint stock company) may be established by one or several founders. A founding party shall either reside in Sweden or 
be a Swedish legal entity. A partnership can only be a founding party if each partner resides in Sweden. Corresponding 
conditions prevail for establishment of all other types of legal entities. At least fifty per cent of the members of the board 
shall reside in Sweden. Foreign or Swedish citizens not residing in Sweden, who wishes to conduct commercial operations
EN 1922 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
in Sweden, shall appoint and register with the local authority a resident representative responsible for such activities. Resid ency 
conditions might be waived if it can be proved that they are not necessary in a given case.SI: The establishment of branches by  
foreign companies is conditioned with the registration of the parent company in a court register in the country of origin for a t 
least one year. 
SK: A foreign natural person whose name is to be registered in the Commercial Register as a person authorised to act on behalf 
of the entrepreneur is required to submit residence permit for the Slovak Republic.  
ALL SECTORS Investment 
ES: Investment in Spain by foreign government and foreign public entities (which tends to imply, besides economic, also non- 
economic interests to entity's part), directly or through companies or other entities controlled directly or indirectly by fore ign 
governments, need prior authorisation by the government. 
BG: In enterprises where the public (State or municipal) share in the equity capital exceeds thirty per cent, the transfer of t hese 
shares to third parties needs authorisation. Certain economic activities related to the exploitation or use of State or public 
property are subject to concessions granted under the provisions of the Concessions Act. Foreign investors cannot participate i n 
privatisation. Foreign investors and Bulgarian juridical persons with controlling foreign participation require permission for a) 
prospecting, development or extraction of natural resources from the territorial seam continental shelf or the exclusive econom ic 
zone and b) acquisition of a controlling participation in companies engaged in any of the activities specified under a). 
FR: Foreign purchases exceeding 33,33 per cent of the shares of capital or voting rights in existing French enterprise, or twen ty 
per cent in publicly quoted French companies, are subject to the following regulations: 
— investments of less than 7.6 million Euros in French enterprises with a turnover not exceeding 76 million Euros are free, 
after a delay of fifteen days following prior notification and verification that these amounts are met; 
— after a period of one month following prior notification, authorisation is tacitly granted for other investments unless the 
Minister of Economic Affairs has, in exceptional circumstances, exercised its right to postpone the investment. 
Foreign participation in newly privatised companies may be limited to a variable amount, determined by the government of 
France on a case by case basis, of the equity offered to the public. For establishing in certain commercial, industrial or arti sanal 
activities, a specific authorisation is needed if the managing director is not holder of a permanent residence permit. 
FI: Acquisition of shares by foreign owners giving more than one third of the voting rights of a major Finnish company or a 
major business undertaking (with more than 1 000 employees or with a turnover exceeding 168 million Euros or with a balance 
sheet total exceeding 168 million Euros) is subject to confirmation by the Finnish authorities; the confirmation may be denied 
only if an important national interest would be jeopardised. These limitations do not apply to telecommunications services. 
HU: Unbound for foreign participation in newly privatised companies. 
IT: Exclusive rights may be granted or maintained to newly-privatised companies. Voting rights in newly privatised companies 
may be restricted in some cases. For a period of five years, the acquisition of large equity stakes of companies operating in t he 
fields of defence, transport services, telecommunications and energy may be subject to the approval of the competent authoritie s.
EN 15.12.2012 Official Journal of the European Union 1923
 Sector or sub-sector  Description of reservations  
ALL SECTORS  Geographical zones 
FI: In the Åland Islands, limitations on the right of establishment by natural persons who do not enjoy regional citizenship in  
Åland or by any juridical person without permission by the competent authorities of the Åland Islands.  
1. AGRICULTURE, HUNTING, FORESTRY  
A. Agriculture, hunting 
(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and consultancy 
services (3 ) AT, HU, MT, RO: Unbound for agricultural activities. 
CY: Non-EU participation is allowed only up to 49 percent. 
FR: The establishment of agricultural enterprises by non-EU nationals and the acquisition of vineyards by non-EU investors are 
subject to authorisation. 
IE: Establishment by non-EU residents in flour milling activities is subject to authorisation.  
B. Forestry and logging 
(ISIC rev 3.1: 020) excluding advisory and consultancy services (3 ) BG: Unbound for logging activities.  
2. FISHING AND AQUACULTURE 
(ISIC rev.3.1: 0501, 0502) excluding advisory and consultancy services (3 ) AT: At least 25 percent of vessels have to be registered in Austria. 
BE, FI, IE, LV, NL, PT, SK: Foreign investors not incorporated and not having their principal office in Belgium, Finland, Irela nd, 
Latvia, the Netherlands, Portugal and the Slovak Republic respectively cannot own Belgian, Finnish, Irish, Latvian, Dutch, 
Portuguese and Slovak flag vessels respectively. 
CY, EL: Non-EU participation is allowed only up to forty nine per cent. 
DK: Non-EU residents cannot own one-third or more of a business engaged in commercial fishing. Non-EU residents cannot 
own Denmark flag vessels except through an enterprise incorporated in Denmark. 
FR: Non-EU nationals cannot participate in the maritime State property for fish/shellfish/algae farming. Foreign investors not 
incorporated and not having their principal office in France cannot own more than fifty per cent of a French flag vessel. 
DE: Sea fishing licence granted only to vessels entitled to fly the flag of Germany. These are fishing vessels of which the maj ority 
of shares is owned by EU citizens or companies established in accordance with the EU rules and that have their principal place 
of business in a Member State. The use of the vessels must be headed and supervised by persons residing in Germany. In order 
to obtain a fishing licence, all fishing vessels must register with the relevant coastal states in which the ships have their 
homeports. 
EE: Ships are entitled to fly Estonian flag if located in Estonia and majority ownership is held by Estonian nationals in gener al 
partnership and in limited partnership companies or other legal entities that are located in Estonia with voting majority held by 
Estonian nationals in the Board of Management. 
BG, HU, LT, MT, RO: Unbound.
EN 1924 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
IT: Foreigners other than EU residents cannot own a majority interest in Italian flag vessels or a controlling interest in ship  
owning companies having their headquarters in Italy. Fishing in Italian territorial waters is reserved to Italian flag vessels.  
SE: Foreign investors not incorporated and not having their principal office in Sweden cannot own more than fifty per cent of a  
Swedish flag vessel. Acquisition by foreign investors of fifty per cent or more of shares in firms engaged in commercial fishin g 
activities in Swedish waters requires authorisation. 
SI: Ships are entitled to fly the Slovenian flag if more than half of the ship is owned by EU citizens or by juridical persons 
having their headquarters in an EU Member State. 
UK: Reservation on the acquisition of UK flagged vessels, unless the investment is at least seventy five percent owned by Briti sh 
citizens and/or by companies which are at least seventy five percent owned by British citizens, in all cases resident and domic iled 
in the UK. Vessels must be managed, directed and controlled from within the UK.  
3. MINING AND QUARRYING (4 ) 
A. Mining of coal and lignite; extraction of peat 
(ISIC rev 3.1: 10) 
B. Extraction of crude petroleum and natural gas (5 ) 
(ISIC rev 3.1: 1110) 
C. Mining of metal ores 
(ISIC rev 3.1: 13) 
D. Other mining and quarrying 
(ISIC rev 3.1: 14)  EU: Investors from countries which are energy suppliers may be prohibited to obtain control of the activity. Unbound for direct  
branching (incorporation is required). Unbound for extraction of crude petroleum and natural gas. 
ES: Unbound for foreign investment in strategic minerals.  
4. MANUFACTURING (6 ) 
A. Manufacture of food products and beverages 
(ISIC rev 3.1: 15)  None. 
B. Manufacture of tobacco products 
(ISIC rev 3.1: 16)  None. 
C. Manufacture of textiles 
(ISIC rev 3.1: 17)  None.
EN 15.12.2012 Official Journal of the European Union 1925
 Sector or sub-sector  Description of reservations  
D. Manufacture of wearing apparel; dressing and dyeing of fur 
(ISIC rev 3.1: 18)  None. 
E. Tanning and dressing of leather; manufacture of luggage, handbags, 
saddlery, harness and footwear 
(ISIC rev 3.1: 19)  None. 
F. Manufacture of wood and of products of wood and cork, except furniture; 
manufacture of articles of straw and plaiting materials 
(ISIC rev 3.1: 20)  None. 
G. Manufacture of paper and paper products 
(ISIC rev 3.1: 21)  None. 
H. Publishing, printing and reproduction of recorded media (7 ) 
(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract 
basis (8 )) IT: Nationality condition for owner of publishing and printing company.  
I. Manufacture of coke oven products 
(ISIC rev 3.1: 231)  None. 
J. Manufacture of refined petroleum products (4 ) 
(ISIC rev 3.1: 232)  EU: Investors from countries which are energy suppliers may be prohibited to obtain the control of the activity. Unbound for 
direct branching (incorporation is required).  
K. Manufacture of chemicals and chemical products other than explosives 
(ISIC rev 3.1: 24 excluding manufacturing of explosives)  None. 
L. Manufacture of rubber and plastics products 
(ISIC rev 3.1: 25)  None. 
M. Manufacture of other non-metallic mineral products 
(ISIC rev 3.1: 26)  None. 
N. Manufacture of basic metals 
(ISIC rev 3.1: 27)  None.
EN 1926 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
O. Manufacture of fabricated metal products, except machinery and equipment 
(ISIC rev 3.1: 28)  None. 
P. Manufacture of machinery  
a) Manufacture of general purpose machinery 
(ISIC rev 3.1: 291)  None. 
b) Manufacture of special purpose machinery other than weapons and 
munitions 
(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)  None. 
c) Manufacture of domestic appliances n.e.c. 
(ISIC rev 3.1: 293)  None. 
d) Manufacture of office, accounting and computing machinery 
(ISIC rev 3.1: 30)  None. 
e) Manufacture of electrical machinery and apparatus n.e.c. 
(ISIC rev 3.1: 31)  None. 
f) Manufacture of radio, television and communication equipment and 
apparatus 
(ISIC rev 3.1: 32)  None. 
Q. Manufacture of medical, precision and optical instruments, watches and 
clocks 
(ISIC rev 3.1: 33)  None. 
R. Manufacture of motor vehicles, trailers and semi-trailers 
(ISIC rev 3.1: 34)  None. 
S. Manufacture of other (non-military) transport equipment 
(ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other 
transport equipment for military use)  None.
EN 15.12.2012 Official Journal of the European Union 1927
 Sector or sub-sector  Description of reservations  
T. Manufacture of furniture; manufacturing n.e.c. 
(ISIC rev 3.1: 361, 369)  None. 
U. Recycling 
(ISIC rev 3.1: 37)  None. 
5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN 
ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER (4 ) 
(EXCLUDING NUCLEAR BASED ELECTRICITY GENERATION)  
A. Production of electricity; transmission and distribution of electricity on own 
account 
(part of ISIC rev 3.1: 4010) (9 ) EU: Investors from countries which are energy suppliers may be prohibited to obtain control of the activity. Unbound for direct  
branching (incorporation is required).  
B. Manufacture of gas; distribution of gaseous fuels through mains on own 
account 
(part of ISIC rev 3.1: 4020) (10 ) EU: Investors from countries which are energy suppliers may be prohibited to obtain control of the activity. Unbound for direct  
branching (incorporation is required).  
C. Production of steam and hot water; distribution of steam and hot water on 
own account 
(part of ISIC rev 3.1: 4030) (11 ) EU: Investors from countries which are energy suppliers may be prohibited to obtain control of the activity. Unbound for direct  
branching (incorporation is required).  
6. BUSINESS SERVICES  
A. Professional Services  
a) Legal Services 
(CPC 861) (12 ) 
excluding legal advisory and legal documentations and certification services 
provided by legal professionals entrusted with public functions, such as 
notaries,  huissiers de justice  or other officiers publics et ministériels  AT: Foreign lawyers' (who must be fully qualified in their home country) equity participation and shares in the operating resul t 
of any law firm may not exceed twenty five per cent. They may not have decisive influence in decision making. 
BE: Quotas apply for appearing before the  "Cour de cassation " in non-criminal cases. 
FR: Lawyers' access to the profession of  "avocat auprès de la Cour de Cassation " et "avocat auprès du Conseil d'Etat " is subject to 
quotas. 
DK: Only lawyers with a Danish license to practice and law firms registered in Denmark may own shares in a Danish law firm. 
Only lawyers with a Danish license to practise may sit on the board or be part of the management of a Danish law firm. 
Requirement of a Danish legal examination in order to obtain a Danish licence.
EN 1928 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
FR: Some types of legal form ( "association d'avocats " and  "société en participation d'avocat ") are reserved to lawyers fully 
admitted to the Bar in FR. In a law firm providing services in respect of French or EU law, at least seventy five per cent of t he 
partners holding seventy five percent of the shares shall be lawyers fully admitted to the Bar in FR. 
HU: Commercial presence should take the form of partnership with a Hungarian barrister (ügyvéd) or a barrister's office (ügyvéd i 
iroda), or representative office. 
PL: While other types of legal form are available for EU lawyers, foreign lawyers only have access to the legal forms of regist ered 
partnership and limited partnership.  
b) 1. Accounting and Bookkeeping Services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220)  AT: Foreign accountants' (who must be authorised according to the law of their home country) equity participation and shares in  
the operating results of any Austrian legal entity may not exceed twenty five per cent, if they are not members of the Austrian  
Professional Body. 
CY: Access is subject to economic needs test. Main criteria: the employment situation in the sub-sector. 
DK: In order to enter into partnerships with Danish authorised accountants, foreign auditor has to obtain permission from the 
Danish Commerce and Companies Agency.  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)  AT: Foreign auditors' (who must be authorised according to the law of their home country) equity participation and shares in th e 
operating results of any Austrian legal entity may not exceed twenty five per cent, if they are not members of the Austrian 
Professional Body. 
CY: Access is subject to economic needs test. Main criteria: the employment situation in the sub-sector. 
CZ and SK: At least sixty per cent of capital share or voting rights are reserved to nationals. 
DK: In order to enter into partnerships with Danish authorised accountants, foreign auditor has to obtain permission from the 
Danish Commerce and Companies Agency. 
FI: Residency requirement for at least one of the auditors of a Finnish Liability company. 
LV: In a commercial company of sworn auditors more than fifty per cent of the voting capital shares shall be owned by sworn 
auditors or commercial companies of sworn auditors of the EU. 
LT: Non less that seventy five percent of shares should belong to EU auditors or auditing companies. 
SE: Only auditors approved in Sweden may perform legal auditing services in certain legal entities, a.o. in all limited compani es. 
Only such persons may be shareowners or form partnerships in companies which practice qualified auditing (for official 
purposes). Residency required for approval. 
SI: The share of foreign persons in auditing companies may not exceed forty nine per cent of the equity.  
c) Taxation Advisory Services 
(CPC 863) (13 ) AT: Foreign tax advisors' (who must be authorised according to the law of their home country) equity participation and shares i n 
the operating results of any Austrian legal entity may not exceed twenty five per cent; this applies only to non-members of the  
Austrian Professional Body.
EN 15.12.2012 Official Journal of the European Union 1929
 Sector or sub-sector  Description of reservations  
CY: Access is subject to economic needs test. Main criteria: the employment situation in the sub-sector.  
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  BG: For projects of national or regional significance, foreign investors have to act in partnership of as subcontractors of loc al 
investors. 
LV: For architectural services, in order to receive a licence enabling to engage in business activity with full range of legal 
responsibility and rights to sign a project, practice of three years in Latvia in the field of projecting and university degree  is 
required.  
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  BG: For projects of national or regional significance, foreign investors have to act in partnership of as subcontractors of loc al 
investors.  
h) Medical (including psychologists) and Dental services 
(CPC 9312 and part of CPC 85201)  AT: Unbound except for dental services and for psychologists and psychotherapists, where: none. 
DE: Economic needs test when medical doctors and dentists are authorised to treat members of public insurance schemes. Main 
criteria: shortage of doctors and dentists in the given region. 
FI: Unbound. 
FR: While other types of legal form are available for EU investors, foreign investors only have access to the legal forms of  
"société d'exercice liberal " and  "société civile professionnelle ". 
LV: Economic needs test. Main criteria: shortage of doctors and dentists in the given region. 
BG, LT: The supply of service is subject to authorisation which is based on a health services plan established in function of 
needs, taking into account the population and already existing medical and dental services. 
SI: Unbound for social medicine, sanitary, epidemiological, medical/ecological services; the supply of blood, blood preparation s 
and transplants; autopsy. 
UK: Establishment for doctors under the National Health Service is subject to medical manpower planning.  
i) Veterinary services 
(CPC 932)  AT: Unbound. 
BG: Economic needs test. Main criteria: population and density of existing business. 
FR: While other types of legal form are available for EU investors, foreign investors only have access to the legal forms of  
"société d'exercice liberal " and  "société civile professionnelle ". 
HU: Economic needs test. Main criteria: labour market conditions in the sector.
EN 1930 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
j) 1. Midwives services 
(part of CPC 93191)  BG, FI, HU, MT, SI: Unbound. 
FR: While other types of legal form are available for EU investors, foreign investors only have access to the legal forms of  
"société d'exercice liberal " and  "société civile professionnelle ". 
LT: Economic needs test may be applied. Main criteria: employment situation in the sub-sector.  
j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel 
(part of CPC 93191)  AT: Foreign investors are only allowed in the following activities: nurses, physiotherapists, occupational therapists, logother apists, 
dieticians and nutricians. 
BG, MT, SI: Unbound. 
FI: Unbound for Physiotherapists and Paramedical Personnel. 
FR: While other types of legal form are available for EU investors, foreign investors only have access to the legal forms of  
"société d'exercice liberal " and  "société civile professionnelle ". 
LT: Economic needs test may be applied. Main criteria: employment situation in the sub-sector. 
LV: Economic needs test for foreign physiotherapists and paramedical personnel. Main criteria: employment situation in the 
given region.  
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211) 
and other services supplied by pharmacists (14 ) AT, BG, CY, FI, MT, PL, RO, SE, SI: Unbound. 
BE, DE, DK, EE, ES, FR, IT, HU, IE, LV, PT, SK: Authorisation is subject to an economic needs test. Main criteria: population a nd 
geographical density of existing pharmacies.  
B. Computer and Related Services 
(CPC 84)  None. 
C. Research and Development Services (4 ) 
a) R & D services on natural sciences 
(CPC 851) 
b) R & D services on Social Sciences and Humanities 
(CPC 852 excluding psychologists services) (15 ) 
c) Interdisciplinary R & D services 
(CPC 853)  EU: For publicly funded R and D services, exclusive rights and/or authorisations can only be granted to EU nationals and to EU 
juridical persons having their headquarters in the EU.
EN 15.12.2012 Official Journal of the European Union 1931
 Sector or sub-sector  Description of reservations  
D. Real Estate Services (16 ) 
a) Involving Own or Leased Property 
(CPC 821)  None. 
b) On a Fee or Contract Basis 
(CPC 822)  None. 
E. Rental/Leasing Services without Operators  
a) Relating to Ships 
(CPC 83103)  LT: Ships must be owned by Lithuanian natural persons or companies established in Lithuania. 
SE: To fly the Swedish flag proof of dominating Swedish operating influence must be shown in case of foreign ownership 
interests in ships.  
b) Relating to Aircraft 
(CPC 83104)  EU: Aircraft used by EU carriers have to be registered in the EU Member State licensing the carrier or elsewhere in the EU. The  
aircraft must be owned either by natural persons meeting specific nationality criteria or by juridical persons meeting specific  
criteria regarding ownership of capital and control (including nationality of directors). Waivers can be granted for short term  
lease contracts or under exceptional circumstances.  
c) Relating to Other Transport Equipment 
(CPC 83101, CPC 83102 and CPC 83105)  None. 
d) Relating to Other Machinery and Equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  None. 
e) Relating to personal and household goods 
(CPC 832)  AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LU, MT, NL, PL, PT, RO, SI, SE, SK, UK: Unbound for CPC 83202.  
f) Telecommunications equipment rental 
(CPC 7541)  None. 
F. Other Business Services  
a) Advertising 
(CPC 871)  None.
EN 1932 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
b) Market Research and Opinion Polling 
(CPC 864)  None. 
c) Management Consulting Services 
(CPC 865)  None. 
d) Services Related to Management Consulting 
(CPC 866)  HU: Unbound for arbitration and conciliation services (CPC 86602).  
e) Technical Testing and Analysis Services (17 ) 
(CPC 8676)  None. 
f) Advisory and Consulting services incidental to Agriculture, Hunting and 
Forestry 
(part of CPC 881)  None. 
g) Advisory and Consulting Services Relating to Fishing 
(part of CPC 882)  None. 
h) Advisory and Consulting Services incidental to Manufacturing 
(part of CPC 884 and part of CPC 885)  None. 
i) Placement and Supply Services of Personnel  
i) 1. Executive search 
(CPC 87201)  BG, CY, CZ, DE, EE, FI, LV, LT, MT, PL, PT, RO, SK, SI: Unbound.  
i) 2. Placement Services 
(CPC 87202)  AT, BG, CY, CZ, EE, FI, LV, LT, MT, PL, PT, RO, SK: Unbound. 
BE, FR, IT: State monopoly. 
DE: Authorisation is subject to an economic needs test. Main criteria: situation and development of the labour market.  
i) 3. Supply Services of office support personnel 
(CPC 87203)  AT, BG, CY, CZ, DE, EE, FI, LV, LT, MT, PL, PT, RO, SK, SI: Unbound. 
IT: State monopoly.
EN 15.12.2012 Official Journal of the European Union 1933
 Sector or sub-sector  Description of reservations  
i) 4 Model agency Services 
(part of CPC 87209)  None. 
j) 1. Investigation Services 
(CPC 87301)  BE, BG, CY, CZ, DE, ES, EE, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI: Unbound.  
j) 2. Security Services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  DK: Requirement of nationality and residence for members of the board. Unbound for the supply of airport guard services. 
BG, CY, CZ, EE, FI, LV, LT, MT, PL, RO, SI, SK: Licence may be granted only to nationals and to national registered 
organisations. 
ES: Unbound for direct branching (incorporation is required). Access is subject to prior authorisation.  
k) Related Scientific and Technical Consulting Services (18 ) 
(CPC 8675)  FR: Foreign investors require a specific authorisation for exploration and prospecting services.  
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  None. 
l) 2. Maintenance and Repair of Rail Transport Equipment 
(part of CPC 8868)  LV: State monopoly. 
SE: Economic needs tests apply when an investors intends to establish its own terminal infrastructure facilities. Main criteria : 
space and capacity constraints.  
l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles 
and road transport Equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  SE: Economic needs tests apply when an investors intends to establish its own terminal infrastructure facilities. Main criteria : 
space and capacity constraints.  
l) 4. Maintenance and Repair of Aircraft and parts thereof 
(part of CPC 8868)  None. 
l) 5. Maintenance and Repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (19 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  None. 
m) Building-Cleaning Services 
(CPC 874)  None.
EN 1934 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
n) Photographic Services 
(CPC 875)  None. 
o) Packaging Services 
(CPC 876)  None. 
p) Printing and Publishing 
(CPC 88442)  LT, LV: Establishment rights in publishing sector granted only to nationally incorporated juridical persons (no branches). 
PL: Nationality requirement for the editor-in-chief of newspapers and journals. 
SE: Residency requirements for publisher and owner of publishing and printing company.  
q) Convention Services 
(part of CPC 87909)  None. 
r) 1. Translation and Interpretation Services 
(CPC 87905)  DK: Authorisation for authorised public translators and interpreters may limit the scope of activity. 
PL: Unbound for the supply of sworn interpretation services. 
BG, HU, SK: Unbound for official translation and interpretation.  
r) 2. Interior Design and other Specialty Design Services 
(CPC 87907)  None. 
r) 3. Collection Agency Services 
(CPC 87902)  IT, PT: Nationality condition for investors.  
r) 4. Credit reporting services 
(CPC 87901)  BE: For consumer credit databanks, nationality condition for investors. 
IT, PT: Nationality condition for investors.  
r) 5. Duplicating services 
(CPC 87904) (20 ) None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  None. 
r) 7. Telephone answering services 
(CPC 87903)  None.
EN 15.12.2012 Official Journal of the European Union 1935
 Sector or sub-sector  Description of reservations  
7. COMMUNICATION SERVICES  
A. Postal and Courier Services 
(Services relating to the handling (21 ) of postal items (22 ) according to the 
following list of sub-sectors, whether for domestic or foreign destinations: (i) 
Handling of addressed written communications on any kind of physical 
medium (23 ), including Hybrid mail service and Direct mail, (ii) Handling 
of addressed parcels and packages (24 ), iii) Handling of addressed press 
products (25 ), (iv) Handling of items referred to in (i) to (iii) above as 
registered or insured mail, (v) Express delivery services (26 ) for items 
referred to in (i) to (iii) above, vi) Handling of non-addressed items, (vii) 
Document exchange (27 ) 
Sub-sectors (i), (iv) and (v) are however excluded when they fall into the 
scope of the services which may be reserved, which is: for items of 
correspondence the price of which is less than 2.5 times the public basic 
tariff, provided that they weigh less than 50 grams (29 ), plus the registered 
mail service used in the course of judicial or administrative procedures.) 
(part of CPC 751, part of CPC 71235 (30 ) and part of CPC 73210 (31 )) None (28 ). 
B. Telecommunications Services 
These services do not cover the economic activity consisting of the 
provision of content which requires telecommunications services for its 
transport.  
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (32 ), excluding broadcasting (33 ) None (34 ). 
b) Satellite broadcast transmission services (35 ) EU: None except that: 
— the commitments are subject to reciprocity; 
— service suppliers in this sector may be subject to obligations to safeguard general interest objectives related to the convey ance 
of content through their network in line with the EU regulatory framework for electronic communications. 
BE: Unbound.  
8. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  None.
EN 1936 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
9. DISTRIBUTION SERVICES 
(excluding distribution of arms, munitions, explosives and other war 
material) 
All sub-sectors mentioned below (36 ) AT: Unbound for distribution of pyrotechnical goods, of ignitable articles and blasting devices and of toxic substances. For th e 
distribution of pharmaceutical products and of tobacco products, exclusive rights and/or authorisations can only be granted to 
EU nationals and to EU juridical persons having their headquarters in the EU. 
FI: Unbound for distribution of alcoholic beverages and pharmaceutical products.  
A. Commission Agents' Services  
a) Commission Agents' Services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Other Commission Agents' Services 
(CPC 621)  None. 
B. Wholesale Trade Services  
a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Wholesale Trade Services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (37 )) FR, IT: State monopoly on tobacco. 
FR: Authorisation of wholesale pharmacies is subject to an economic needs test. Main criteria: population and geographical 
density of existing pharmacies.  
C. Retailing Services (38 ) 
Retailing Services of motor vehicles, motorcycles and snowmobiles and 
parts and accessories thereof 
(CPC 61112, part of CPC 6113 and part of CPC 6121) 
Retailing Services of telecommunication terminal equipment 
(part of CPC 7542) 
Food retailing services  ES, IT: State monopoly on tobacco. 
BE, BG, DK, FR, IT, MT, PT: Authorisation for department stores (in the case of FR only for large stores) is subject to an 
economic needs test. Main criteria: number of and impact on existing stores, population density, geographic spread, impact on 
traffic conditions and creation of new employment. 
IE, SE: Unbound for the retail sale of alcoholic beverages. 
SE: Authorisation for temporary trade in clothing, shoes and foodstuffs that are not consumed at the point of sale may be 
subject to an economic needs test. Main criteria: impact on existing stores in the geographic area in question.
EN 15.12.2012 Official Journal of the European Union 1937
 Sector or sub-sector  Description of reservations  
(CPC 631) 
(Retailing services of other (non-energy) goods, except retail sales of phar ­
maceutical, medical and orthopaedic goods (39 ) 
(CPC 632 excluding CPC 63211 and 63297)  
D. Franchising 
(CPC 8929)  None. 
10. EDUCATIONAL SERVICES (only privately funded services)  
A. Primary Education Services 
(CPC 921) 
B. Secondary Education Services 
(CPC 922) 
C. Higher Education Services 
(CPC 923) 
D. Adult Education Services 
(CPC 924) 
E. Other education services 
(CPC 929)  EU: Participation of private operators in the education network is subject to concession. 
AT: Unbound for higher education services. Unbound for education services for adults by means of radio or television 
broadcasting. 
BG: Unbound for the supply of primary and/or secondary education services by foreign natural persons and associations and for 
the supply of higher education services. 
CZ, SK: Nationality condition for majority of members of the Board. Unbound for the supply of higher education services except 
for post-secondary technical and vocational education services (CPC 92310). 
CY, FI, MT, RO, SE: Unbound. 
EL: Nationality condition for majority of members of the Board in primary and secondary schools. Unbound for higher 
education institutions granting recognised States diplomas. 
ES, IT: Needs test for opening private universities authorised to issue recognised diplomas or degrees; procedure involves an 
advice of the Parliament. Main criteria: population and density of existing establishments. 
HU, SK: The number of schools being established may be limited by local authorities (or in the case of high schools and other 
higher education institutions by central authorities) in charge of granting licences. 
LV: Unbound for the supply of education services relating to technical and vocational secondary school-type education services 
for handicapped students (CPC 9224). 
SI: Unbound for primary schools. Nationality condition for majority of members of the Board in secondary and high schools. 
AT, BE, BG, CY, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SI, SE, UK: Unbound. 
CZ, SK: Participation of private operators in the education network is subject to concession. Nationality condition for majorit y of 
members of the Board.
EN 1938 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
11. ENVIRONMENTAL SERVICES (4 ) 
A. Waste Water Services 
(CPC 9401) (40 ) 
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse Disposal Services 
(CPC 9402) 
b) Sanitation and Similar Services 
(CPC 9403) 
C. Protection of ambient air and climate 
(CPC 9404) (41 ) 
D. Remediation and clean up of soil and waters 
a) Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 9406) (42 ) 
E. Noise and vibration abatement 
(CPC 9405) 
F. Protection of biodiversity and landscape 
a) Nature and landscape protection services 
(part of CPC 9406) 
G. Other environmental and ancillary services 
(CPC 9409)  None. 
12. FINANCIAL SERVICES  
A. Insurance and insurance-related services  AT: The licence for branch offices of foreign insurers has to be denied if the insurer, in the home country, does not have a legal 
form corresponding or comparable to a joint stock company or a mutual insurance association.
EN 15.12.2012 Official Journal of the European Union 1939
 Sector or sub-sector  Description of reservations  
BG, ES: Before establishing a branch or agency in Bulgaria or Spain to provide certain classes of insurance, a foreign insurer 
must have been authorised to operate in the same classes of insurance in its country of origin for at least five years. 
EL: The right of establishment does not cover the creation of representative offices or other permanent presence of insurance 
companies, except where such offices are established as agencies, branches or head offices. 
FI: At least one half of the promoters and members of the board of directors and the supervisory board of an insurance 
company shall have their place of residence in the EU, unless the competent authorities have granted an exemption. Foreign 
insurers cannot get a licence in Finland as a branch to carry on statutory pension insurance. 
IT: The authorisation of the establishment of branches is ultimately subject to the evaluation of supervisory authorities. 
BG, PL: Local incorporation (no branches) required for insurance intermediaries. 
PT: In order to establish a branch in Portugal, foreign insurance companies need to demonstrate prior operational experience of  
at least five years. Direct branching is not permitted for insurance intermediation, which is reserved to companies formed in 
accordance with the law of an EU Member State. 
SK: Foreign national may establish an insurance company in the form of a joint stock company or may conduct insurance 
business through their subsidiaries with registered office in the Slovak Republic (no branches). 
SI: Foreign investors cannot participate in insurance companies under privatisation. Membership of the mutual insurance 
institution is limited to companies established in the Republic of Slovenia (no branches) and domestic natural persons. For 
providing consultancy and claim settlement services, incorporation is required as a legal entity (no branches). For sole propri ­
etors, a residence in the Republic of Slovenia is required. 
SE: Insurance broking undertakings not incorporated in Sweden may establish only through a branch.  
B. Banking and other financial services (excluding insurance)  EU: Only firms having their registered office in the EU can act as depositories of the assets of investment funds. The 
establishment of a specialised management company, having its head office and registered office in the same Member State, 
is required to perform the activities of management of unit trusts and investment companies. 
BG: Pension insurance shall be implemented through participation in incorporated pension insurance companies (no branches). 
Permanent residence in Bulgaria is required for the chairperson of the management board and the chairperson of the board of 
directors. 
CY: Only members (brokers) of the Cyprus Stock Exchange can undertake business pertaining to securities brokerage in Cyprus. 
A brokerage firm may only be registered as a member of the Cyprus Stock Exchange if it has been established and registered in 
accordance with the Companies Law of Cyprus (no branches). 
FI: At least one half of the founders, the members of the board of directors, at least one ordinary and one deputy member of th e 
supervisory board and the person entitled to sign in the name of the credit institution shall have their permanent residence in  
the EU. Exemption form these requirements may be granted by the competent authorities. 
HU: Branches of foreign institutions are not allowed to provide asset management services for private pension funds or 
management of venture capital. The board of a financial institution should include at least two members, who are 
Hungarian citizens, residents in the meaning of the relevant foreign exchange regulations and have permanent residency in 
Hungary for at least one year.
EN 1940 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
IE: In the case of collective investment schemes constituted as unit trusts and variable capital companies (other than under ­
takings for collective investment in transferable securities, UCITS), the trustee/depository and management company is required  
to be incorporated in Ireland or in another Member State of the EU (no branches). In the case of an investment limited 
partnership, at least one general partner must be incorporated in Ireland. To become a member of a stock exchange in Ireland, 
an entity must either (I) be authorised in Ireland, which requires that it be incorporated or be a partnership, with a head/ 
registered office in Ireland, or (II) be authorised in another Member State in accordance with the EU Investment Services 
Directive. 
IT: In order to be authorised to manage the securities settlement system with an establishment in Italy, a company is required to 
be incorporated in Italy (no branches). In order to be authorised to manage central securities depository services with an 
establishment in Italy, companies are required to be incorporated in Italy (no branches). In the case of collective investment 
schemes other than UCITS harmonised under EU legislation, the trustee/ depository is required to be incorporated in Italy or in  
another Member State of the EU and established through a branch in Italy. Management companies of UCITS not harmonised 
under EU legislation are also required to be incorporated in Italy (no branches). Only banks, insurance companies, investment 
firms and companies managing UCITS harmonised under EU legislation having their legal head office in the EU, as well as 
UCITS incorporated in Italy may carry out activity of pension fund resources management. In providing the activity of door-to- 
door selling, intermediaries must utilise authorised financial salesmen resident within the territory of a Member State of the EU. 
Representative offices of foreign intermediaries cannot carry out activities aimed at providing investment services. 
LT: For the purpose of asset management, incorporation as a specialised management company (no branches) is required. Only 
firms having their registered office in Lithuania can act as the depositories of the assets. 
PT: Pension fund management may be provided only by specialised companies incorporated in Portugal for that purpose and by 
insurance companies established in Portugal and authorised to take up the life insurance business or by entities authorised to 
pension fund management in other EU Member States (unbound for direct branching from non-EU countries). 
RO: Branches of foreign institutions are not allowed to provide asset management services. 
SK: Investment services in the Slovak Republic can be provided by banks, investment companies, investment funds and security 
dealers which have legal form of joint-stock company with equity capital according to the law (no branches). 
SI: Unbound for participation in banks under privatisation and for private pension funds (non-compulsory pension funds). 
SE: A founder of a savings bank shall be a natural person resident in the EU.  
13. HEALTH SERVICES AND SOCIAL SERVICES (4 ) 
(only privately funded services)  
A. Hospital Services 
(CPC 9311) 
B. Ambulance Services 
(CPC 93192)  EU: Participation of private operators in the health and social network is subject to concession. Economic needs tests may appl y. 
Main criteria: number of and impact on existing establishments, transport infrastructure, population density, geographic spread , 
and creation of new employment. 
AT, SI: Unbound for ambulance services. 
BG: Unbound for hospital services, for ambulance services and for residential health facilities other than hospital services.
EN 15.12.2012 Official Journal of the European Union 1941
 Sector or sub-sector  Description of reservations  
C. Residential health facilities other than hospital services 
(CPC 93193) 
D. Social Services 
(CPC 933)  CZ, FI, MT, SE, SK: Unbound. 
HU, SI: Unbound for social services. 
PL: Unbound for ambulance services, for residential health facilities other than hospital services and for social services. 
BE, UK: Unbound for ambulance services, for residential health facilities other than hospital services and for social services other 
than convalescent and rest houses and old people's homes. 
CY: Unbound for hospital services, ambulance services, for residential health facilities other than hospital services and for s ocial 
services other than convalescent and rest houses and old people's homes.  
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, Restaurants and Catering 
(CPC 641, CPC 642 and CPC 643) 
excluding catering in air transport services (43 ) BG: Incorporation is required (no branches). 
IT: Economic needs tests applied on bars, cafes and restaurants. Main criteria: population and density of existing establishmen ts. 
B. Travel Agencies and Tour Operators Services (including tour managers) 
(CPC 7471)  BG: Unbound for direct branching (incorporation is required). 
PT: Requirement of constitution of a commercial company having its corporate base in Portugal (unbound for branches).  
C. Tourist Guides Services 
(CPC 7472)  None. 
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than 
audio-visual services)  
A. Entertainment Services (including Theatre, Live Bands, Circus and 
Discotheque Services) 
(CPC 9619)  CY, CZ, FI, MT, PL, RO, SI, SK: Unbound. 
BG: Unbound except for theatrical producer, singer group, band and orchestra entertainment services (CPC 96191), services 
provided by authors, composers, sculptors, entertainers and other individual artists (CPC 96192) and ancillary theatrical servi ces 
(CPC 96193). 
EE: Unbound for other entertainment services (CPC 96199) except for cinema theatre services. 
LV: Unbound except for cinema theatre operation services (part of CPC 96199).  
B. News and Press Agencies Services 
(CPC 962)  FR: Foreign participation in companies publishing publications in the French language may not exceed twenty per cent of the 
capital or of voting rights in the company. Establishment of press agencies by foreign investors is subject to reciprocity.
EN 1942 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
C. Libraries, archives, museums and other cultural services (4 ) 
(CPC 963)  BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound. 
AT, LT: Participation of private operators in the libraries, archives, museums and other cultural services' network is subject to 
concession or licence.  
D. Sporting services 
(CPC 9641)  AT, SI: Unbound for ski school services and mountain guide services. 
BG, CY, CZ, EE, LV, MT, PL, RO, SK: Unbound.  
E. Recreation park and beach Services 
(CPC 96491)  None. 
16. TRANSPORT SERVICES 
A. Maritime transport (44 ) 
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (45 ) AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, NL, PL, PT, RO, SK, SI, SE, UK: Unbound for the 
establishment of a registered company for the purpose of operating a fleet under the national flag of the State of establishmen t. 
BG, CY, EE, HU, LV, LT, MT, RO: Unbound for establishment of other forms of commercial presence for the supply of 
international maritime transport services. 
DE, ES, FR, FI, EL, IT, LV, MT, PL, PT, SI and SE: Feedering services by authorisation.  
B. Internal Waterways Transport (46 ) 
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  EU: Measures based upon existing or future agreements on access to inland waterways (incl. agreements following the Rhine- 
Main-Danube link) reserve some traffic rights for operators based in the countries concerned and meeting nationality criteria 
regarding ownership. Regulations implementing the Mannheim Convention on Rhine Shipping. 
AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound for the 
establishment of a registered company for the purpose of operating a fleet under the national flag of the State of establishmen t. 
AT: Nationality condition in order to set up a shipping company by natural persons. In the case of establishment as legal perso n, 
nationality condition for the managing board and the supervisory board. Registered company or permanent establishment in 
Austria is required. In addition the majority of the business shares must be held by EU citizens. 
BG: Unbound for direct branching (incorporation is required). 
FI: Services can be provided only by ships operating under the Finnish flag.  
C. Rail Transport (47 ) 
a) Passenger transportation 
(CPC 7111)  BG: Unbound for direct branching (incorporation is required).
EN 15.12.2012 Official Journal of the European Union 1943
 Sector or sub-sector  Description of reservations  
b) Freight transportation 
(CPC 7112)  
D. Road Transport (4 ) 
a) Passenger Transportation 
(CPC 7121 and CPC 7122)  EU: Foreign investors cannot provide transport services within a Member State (cabotage), except for rental of non-scheduled 
services of buses with operator. 
EU: Economic needs test for taxi services. Main criteria: number of and impact on existing establishments, population density, 
geographic spread, impact on traffic conditions and creation of new employment. 
AT, BG: Exclusive rights and/or authorisation can only be granted to EU nationals and to EU juridical persons having their 
headquarters in the EU. 
BG: Unbound for direct branching (incorporation is required). 
FI, LV: Authorisation required, not extended to foreign registered vehicles. 
LV and SE: Requirement on established entities to use vehicles with national registration. 
ES: Economic needs test for CPC 7122. Main criteria: Local demand. 
IT, PT: Economic needs test for limousine services. Main criteria: number of and impact on existing establishments, population 
density, geographic spread, impact on traffic conditions and creation of new employment. 
ES, IE, IT: Economic needs test for intercity bussing services. Main criteria: number of and impact on existing establishments,  
population density, geographic spread, impact on traffic conditions and creation of new employment. 
FR: Unbound for intercity bussing services.  
b) Freight Transportation (48 ) 
(CPC 7123, excluding transportation of mail on own account (49 )). AT, BG: Exclusive rights and/or authorisation can only be granted to EU nationals and to EU juridical persons having their 
headquarters in the EU. 
BG: Unbound for direct branching (incorporation is required). 
FI, LV: Authorisation required, not extended to foreign registered vehicles. 
LV and SE: Requirement on established entities to use vehicles with national registration. 
IT, SK: Economic needs test. Main criteria is local demand.  
E. Pipeline transport of goods other than fuel (50 ) (4 ) 
(CPC 7139)  AT: Exclusive rights can only be granted to EU nationals and to EU juridical persons having their headquarters in the EU.
EN 1944 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
17. SERVICES AUXILIARY TO TRANSPORT (51 ) 
A. Services auxiliary to Maritime Transport (52 ) 
a) Maritime Cargo Handling Services 
b) Storage and warehousing Services 
(part of CPC 742) 
c) Customs Clearance Services 
d) Container Station and Depot Services 
e) Maritime Agency Services 
f) Maritime Freight Forwarding Services 
g) Rental of Vessels with Crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: For pushing and towing 
services and for supporting services for maritime transport unbound for the establishment of a registered company for the 
purpose of operating a fleet under the national flag of the State of establishment. 
IT: Economic needs test for maritime cargo-handling services. Main criteria: number of and impact on existing establishments, 
population density, geographic spread and creation of new employment. 
BG: Unbound for direct branching (incorporation is required). Participation in Bulgarian companies is limited to forty nine per  
cent. 
SI: Only juridical persons established in the Republic of Slovenia (no branches) can perform customs clearance. 
FI: Pushing and towing services can be provided only by ships operating under the Finnish flag.  
B. Services auxiliary to internal waterways transport (52 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Vessels with Crew  EU: Measures based upon existing or future agreements on access to inland waterways (incl. agreements following the Rhine- 
Main-Danube link) reserve some traffic rights for operators based in the countries concerned and meeting nationality criteria 
regarding ownership. Regulations implementing the Mannheim Convention on Rhine Shipping. 
AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound for pushing 
and towing services and supporting services for internal waterway transport. 
AT: Nationality condition in order to set up a shipping company by natural persons. In the case of establishment as legal perso n, 
nationality condition for the managing board and the supervisory board. Registered company or permanent establishment in 
Austria is required. In addition the majority of the business shares must be held by EU citizens. 
BG: Unbound for direct branching (incorporation is required). Participation in Bulgarian companies is limited to forty nine per  
cent. 
HU: Participation of the State may be required in an establishment.
EN 15.12.2012 Official Journal of the European Union 1945
 Sector or sub-sector  Description of reservations  
(CPC 7223) 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745) 
g) Other supporting and auxiliary services 
(part of CPC 749)  FI: Pushing and towing services can be provided only by ships operating under the Finnish flag. 
SI: Only juridical persons established in the Republic of Slovenia (no branches) can perform customs clearance.  
C. Services auxiliary to rail transport (53 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113) 
e) Supporting services for rail transport services 
(CPC 743) 
f) Other supporting and auxiliary services 
(part of CPC 749)  BG: Unbound for direct branching (incorporation is required). Participation in Bulgarian companies is limited to forty nine per  
cent. 
SI: Only juridical persons established in the Republic of Slovenia (no branches) can perform customs clearance.  
D. Services auxiliary to road transport (53 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742)  AT: For rental of commercial road vehicles with operators, authorisation can only be granted to EU nationals and to EU juridica l 
persons having their headquarters in the EU. 
BG: Unbound for direct branching (incorporation is required). Participation in Bulgarian companies is limited to forty nine per  
cent. 
FI: For rental of commercial road vehicles with operators, authorisation required, not extended to foreign registered vehicles.  
SI: Only juridical persons established in the Republic of Slovenia (no branches) can perform customs clearance.
EN 1946 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Commercial Road Vehicles with Operators 
(CPC 7124) 
e) Supporting services for road transport equipment 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  
E. Services auxiliary to air transport services  
a) Ground handling services 
(including catering)  EU: None except that: 
— the commitments are subject to reciprocity; 
— categories of activities depend of size of airport. The number of providers in each airport can be limited due to available- 
space constraints and to not less than two suppliers for other reasons. 
BG: Unbound for direct branching (incorporation is required).  
b) Storage and warehouse services 
(part of CPC 742)  BG: Unbound for direct branching (incorporation is required). 
PL: For storage services of frozen or refrigerated goods and bulk storage services of liquids or gases, categories of activitie s 
depend of size of airport. The number of providers in each airport can be limited due to available-space constraints and to not  
less than two suppliers for other reasons.  
c) Freight transport agency services 
(part of CPC 748)  BG: Unbound for direct branching (incorporation is required). 
HU: Unbound. 
SI: Only juridical persons established in the Republic of Slovenia (no branches) can perform customs clearance.  
d) Rental of aircraft with crew 
(CPC 734)  EU: Aircraft used by EU carriers have to be registered in the EU Member State licensing the carrier or elsewhere in the EU. The  
aircraft must be owned either by natural persons meeting specific nationality criteria or by juridical persons meeting specific  
criteria regarding ownership of capital and control (including nationality of directors). Waivers can be granted for short term  
lease contracts or under exceptional circumstances. 
BG: Unbound for direct branching (incorporation is required).  
e) Sales and Marketing  EU: Specific obligations for investors operating computer reservation systems that are owned or controlled by air carriers. 
BG: Unbound for direct branching (incorporation is required).
EN 15.12.2012 Official Journal of the European Union 1947
 Sector or sub-sector  Description of reservations  
f) Computer Reservations System  EU: Specific obligations for investors operating computer reservation systems that are owned or controlled by air carriers. 
BG: Unbound for direct branching (incorporation is required).  
g) Airport management (4 ) EU: the commitments are subject to reciprocity. 
BG: Unbound for direct branching (incorporation is required). 
PL: Foreign participation is limited to forty nine percent  
F. Services auxiliary to pipeline transport of goods other than fuel (54 ) 
a) Storage and warehouse services of goods other than fuel transported by 
pipelines (4 ) 
(part of CPC 742)  None. 
18. ENERGY SERVICES  
A. Services Incidental to Mining (4 ) 
(CPC 883) (55 ) None. 
B. Pipeline Transportation of fuels (4 ) 
(CPC 7131)  AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, IT, LV, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.  
C. Storage and warehouse services of fuels transported through pipelines (4 ) 
(part of CPC 742)  PL: Investors from countries which are energy suppliers may be prohibited to obtain control of the activity. Unbound for direct  
branching (incorporation is required).  
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271) 
and wholesale trade services of electricity, steam and hot water (4 ) EU: Unbound for wholesale trade services of electricity, steam and hot water.  
E. Retailing Services of motor fuel 
(CPC 613)  EU: Unbound for retailing services of motor fuel, electricity, (non bottled) gas, steam and hot water. 
BE, BG, DK, FR, IT, MT, PT: For retail sales of fuel oil, bottled gas, coal and wood, authorisation for department stores (in t he 
case of FR only for large stores) is subject to an economic needs test. Main criteria: number of and impact on existing stores,  
population density, geographic spread, impact on traffic conditions and creation of new employment.
EN 1948 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled) gas, steam and hot 
water (4 ) 
G. Services incidental to energy distribution (56 ) 
(CPC 887)  AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, HU, IT, LU, LT, MT, NL, PL, PT, RO, SK, SE, UK: Unbound except for 
consultancy services, where: none. 
SI: Unbound except for services incidental the distribution of gas, where: none.  
19. OTHER SERVICES NOT INCLUDED ELSEWHERE  
a) Washing, Cleaning and Dyeing services 
(CPC 9701)  None. 
b) Hairdressing services 
(CPC 97021)  IT: Economic needs tests applied on a national treatment basis. The economic needs test, when applied, sets a limit on the 
number of enterprises. Main criteria: population and density of existing business.  
c) Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  IT: Economic needs tests applied on a national treatment basis. The economic needs test, when applied, sets a limit on the 
number of enterprises. Main criteria: population and density of existing business.  
d) Other beauty treatment services n.e.c 
(CPC 97029)  IT: Economic needs tests applied on a national treatment basis. The economic needs test, when applied, sets a limit on the 
number of enterprises. Main criteria: population and density of existing business.  
e) Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation purposes (57 ) (58 ) 
(CPC ver. 1.0 97230)  None. 
f) Telecommunications connection services 
(CPC 7543)  None.  
(1 ) As regards services sectors, these limitations do not go beyond the limitations reflected in the existing GATS commitments. 
(2 ) Given that public utilities often also exist at the sub-central level, detailed and exhaustive sector-specific listing is not  practical. To facilitate comprehension, specific footnotes in this list of commitments will indicate in an illustrative and 
non-exhaustive way those sectors where public utilities play a major role. 
(3 ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.f) and 6.F.g). 
(4 ) The horizontal limitation on public utilities applies. 
(5 ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be foun d in ENERGY SERVICES under 18.A.
EN 15.12.2012 Official Journal of the European Union 1949
 (6 ) Does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h). 
(7 ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content. 
(8 ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p). 
(9 ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be f ound in ENERGY SERVICES. 
(10 ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee  or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES. 
(11 ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot w ater, which are to be found in ENERGY SERVICES. 
(12 ) Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and ce rtification services. Provision of legal services is only authorised in respect of public international law, EU law and 
the law of any jurisdiction where the investor or its personnel is qualified to practice as a lawyer, and, like the provision o f other services, is subject to licensing requirements and procedures applicable in Member States of the European 
Union. For lawyers providing legal services in respect of public international law and foreign law, these may take  inter alia  the form of compliance with local codes of ethics, use of home title (unless recognition with the host title has 
been obtained) insurance requirements, simple registration with the host country Bar or a simplified admission to the host coun try Bar through an aptitude test and a legal or professional domicile in the host country. Legal services in 
respect of EU law shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in the EU acting  personally, and legal services in respect of the law of a Member State of the European Union shall in principle 
be carried out by or through a fully qualified lawyer admitted to the Bar in that Member State acting personally. Full admissio n to the Bar in the relevant Member State of the European Union might therefore be necessary for 
representation before courts and other competent authorities in the EU since it involves practice of EU and national procedural  law. However, in some Member States, foreign lawyers not fully admitted to the Bar are allowed to 
represent in civil proceedings a party being a national or belonging to the State in which the lawyer is entitled to practice. 
(13 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 6.A.a). Legal  services. 
(14 ) The supply of pharmaceuticals to the general public, like the provision of other services, is subject to licensing and qualif ication requirements and procedures applicable in Member States of the European Union. As a general rule, this 
activity is reserved to pharmacists. In some Member States, only the supply of prescription drugs is reserved to pharmacists. 
(15 ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services. 
(16 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(17 ) The horizontal limitation on public utilities applies to technical testing and analysis services compulsory for the granting of marketing authorisations of for utilisation authorisations (for example car inspection, food inspection). 
(18 ) The horizontal limitation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.). 
(19 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to  6.F.l) 4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Comp uter services. 
(20 ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p). 
(21 ) The term  "handling " should be taken to include clearance, sorting, transport and delivery. 
(22 ) "Postal item " refers to items handled by any type of commercial operator, whether public or private. 
(23 ) For example letter, postcards. 
(24 ) Books, catalogues are included hereunder. 
(25 ) Journals, newspapers, periodicals. 
(26 ) Express delivery services may include, in addition to greater speed and reliability, value added elements such as collection from point of origin, personal delivery to addressee, tracing and tracking, possibility of changing the destination 
and addressee in transit, confirmation of receipt. 
(27 ) Provision of means, including the supply of ad hoc premises as well as transportation by a third party, allowing self-deliver y by mutual exchange of postal items between users subscribing to this service. Postal item refers to items 
handled by any type of commercial operator, whether public or private. 
(28 ) For subsectors i) to iv), individual licences imposing particular universal services obligations and/or financial contributio n to a compensation fund may be required. 
(29 ) "Items of correspondence ": a communication in written form on any kind of physical medium to be conveyed and delivered at the address indicated by the s ender on the item itself or on its wrapping. Books, catalogues, newspapers and 
periodicals are not regarded as items of correspondence. 
(30 ) Transportation of mail on own account by any land mode. 
(31 ) Transportation of mail on own account by air. 
(32 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 6.B. Computer services. 
(33 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(34 ) Footnote for clarification purposes: Some Member States of the European Union maintain public participation in certain teleco mmunication operators. Member States reserve their rights to maintain such public participation in the 
future. This is not a market access limitation. In Belgium, government participation and voting rights in Belgacom are freely d etermined under legislative powers as is presently the case under the law of 21 March 1991 on the reform of 
government-owned economic enterprises. 
(35 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(36 ) The horizontal limitation on public utilities applies to the distribution of chemical products, of pharmaceuticals, of produc ts for medical use such as medical and surgical devices, medical substances and objects for medical use, of 
military equipment and precious metals (and stones) and in some Member States of the European Union also to the distribution of  tobacco and tobacco products and of alcoholic beverages. 
(37 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D. 
(38 ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l). 
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and 18.F. 
(39 ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 6.A.k). 
(40 ) Corresponds to sewage services. 
(41 ) Corresponds to Cleaning Services of Exhaust Gases.
EN 1950 Official Journal of the European Union 15.12.2012
 (42 ) Corresponds to parts of Nature and Landscape Protection Services. 
(43 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling se rvices. 
(44 ) The horizontal limitation on public utilities applies to port services and other maritime transport services requiring the us e of the public domain. 
(45 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(46 ) The horizontal limitation on public utilities applies to port services and other internal waterway transport services requiri ng the use of the public domain. 
(47 ) The horizontal limitation on public utilities applies to rail transport services requiring the use of the public domain. 
(48 ) The horizontal limitation on public utilities applies in some Member States of the European Union. 
(49 ) Part of CPC 71235, which is to be found in COMMUNICATION SERVICES under 7.A. Postal and courier services. 
(50 ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 18.B. 
(51 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F .l) 1 to 6.F.l) 4. 
(52 ) The horizontal limitation on public utilities applies to port services, to other auxiliary services requiring the use of the public domain and to pushing and towing services. 
(53 ) The horizontal limitation on public utilities applies when the services require the use of the public domain. 
(54 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES. under 18.C. 
(55 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8.  CONSTRUCTION SERVICES. 
(56 ) Except for consulting services, the horizontal limitation on public utilities applies. 
(57 ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by  nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C). 
(58 ) The horizontal limitation on public utilities applies to Spa services and non therapeutical massages provided in domains of p ublic utility such as certain water sources.
SECTION B 
REPUBLICS OF THE CA PARTY  
COSTA RICA 
1. The list of commitments below indicates the economic activities committed pursuant to Article 166 of this Agreement 
and, by means of reservations, the market access and national treatment limitations, conditions and qualifications that 
apply to establishments and investors of the EU Party in those activities. The list is composed of the following 
elements:  
(a) A first column indicating the economic activities in which the commitment is assumed by the Party, and the scope 
to which the reservations apply;  
(b) A second column describing the applicable reservations.  
2. For the purpose of this list, the term none indicates economic activities where there are no limitations, conditions and 
qualifications to national treatment or market access. The term unbound indicates that no national treatment or 
market access commitments have been made.  
For greater certainty, the absence of specific reservations in a given economic activity is without prejudice to the 
horizontal reservations that apply.  
3. Economic activities not mentioned in the list below are not committed.  
4. In identifying individual economic activities:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1, 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; 
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when 
they do not constitute market access or national treatment limitations, conditions and qualifications within the 
meaning of Articles 164 and 165 of this Agreement. Those measures (for example, need to obtain a license, 
universal service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific 
examinations, including language examinations, non-discriminatory requirement that certain activities may not be 
carried out in environmental protected zones or areas of particular historic and artistic interest), even if not listed, 
apply in any case to investors of the EU Party.  
6. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
7. In accordance with Article 164 of this Agreement non-discriminatory requirements as regards the types of legal form 
of an establishment are not included in the list below.  
8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no 
rights directly to individual natural persons or juridical persons.EN 15.12.2012 Official Journal of the European Union 1951
EN 1952 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
HORIZONTAL RESERVATIONS 
All economic activities listed:  
1. Treatment accorded to subsidiaries of juridical persons of the EU Party constituted in accordance with the Costa Rican legis lation and having their registered office, central administration or principal place 
of business within the territory of Costa Rica is not extended to branches, agencies or representatives offices established in the territory of Costa Rica by a juridical person of the EU Party. 
Treatment less favourable may be accorded to subsidiaries of a juridical person of the EU Party constituted in accordance with the Costa Rican legislation, which have only their registered office or central 
administration in the territory of Costa Rica; unless it can be proved that they maintain substantive business operations in th e territory of Costa Rica.  
2. The associations located abroad that would like to act in Costa Rica and the foreign juridical persons that have or want to open branches in the territory of Costa Rica, are obliged to constitute and 
maintain in the country a power of attorney for the branch's business.  
3. In the maritime-terrestrial zone defined in accordance with the Costa Rican legislation shall not be developed any activity in the public zone. Concessions shall be granted only in the restricted zone, 
nevertheless concessions shall not be granted to: 
(a) foreigners that have not resided in the country for at least five years; 
(b) enterprises with bearer shares; 
(c) enterprises domiciled abroad; 
(d) enterprises incorporated in the country solely by foreigners; and 
(e) enterprises where more than fifty percent of the capital shares or stocks are owned by foreigners. 
The entities or its partners that have those concessions shall not transfer quotas or shares to foreigners.  
4. An enterprise under a free zone regime in Costa Rica shall not introduce more than a twenty five percent of its total produc ts sells, or more than fifty percent of its total sells of services to the Costa Rican 
customs territory. An enterprise under the free zone regime in Costa Rica, that only handles, re-packs or re-distributes mercha ndise, shall not introduce such products to the Costa Rican customs territory.  
5. Shall not be permanently removed from State ownership any power that may be obtained from public waters within the national territory; deposits of coal, wells and deposits of oil and any other 
hydrocarbons, as well as any deposits of radioactive minerals existing within the national territory; and wireless services. Th ey may be exploited only by the public administration or by private parties, in 
accordance with the law or under a special concession granted for a limited time and on the basis of conditions and stipulation s to be established by the Legislative Assembly.  
6. National railroads, docks, and airports – the latter while in use – may not be sold, leased or encumbered, directly or indir ectly, or be otherwise removed from State ownership and control. The railroads, 
railways, docks and international airports, new or existing, as well as the services there supplied, shall only be granted in c oncession through the stipulated proceedings in the national legislation. In the case 
of Limón, Moín, Caldera and  Puntarenas docks, shall only be given in concession the new works or the additions that are being done, not the existing ones. All enterp rises holding railroads, docks or airports 
concessions must be constituted under Costa Rican legislation and domiciled in Costa Rica.  
7. Economic activities considered as public utilities or public services (1 ) may be subject to a public monopoly or to exclusive rights granted to natural persons or juridical persons, public or private . 
To be a public service supplier the respective concession or permit shall be obtained from the competent public entity. The ins titutions and public enterprises that, as a legal mandate, supply any of these 
services are excluded from this obligation. The suppliers shall not have any monopolistic right over a public service that they  exploit and shall be subject to the limitations and changes imposed by the 
legislation. New concessions, permits or authorisations shall be granted as long as the demand of services justifies it, or tha t those services could be offered in better conditions for the user. Priority shall be 
given to the concessionaires that are supplying the service. State monopolies created by law or granted in administration, are excluded from the above mentioned.
EN 15.12.2012 Official Journal of the European Union 1953
 Economic activity  Description of reservations  
8. Only the professional services suppliers duly incorporated to the respective professional association in Costa Rica are auth orised to practice the profession in the Costa Rican territory, including advisory 
and consulting. Residency requirements apply. To be incorporated in some of the professional associations in Costa Rica, the fo reign professional services suppliers shall demonstrate that in their country of 
origin, where they are authorised to practice their profession, the Costa Rican professional services suppliers can practice th e profession under like circumstances. In some cases, the hiring of foreign 
professional services suppliers on behalf of State or private institutions can only happen when there are no Costa Rican profes sional services suppliers willing to supply the service in the required 
conditions, or under the declaration of  inopia . 
9. Costa Rica reserves the right to adopt or maintain any measure: 
(a) that grants rights or preferences to social or economic groups under disadvantage or to native groups; and 
(b) with respect to the provision of law enforcement and correctional services, and the following services to the extent they a re social services established or maintained for a public purpose: income 
security or insurance, social security or insurance, social welfare, public education, public training, health, child care, pub lic sewage services, and water supply services.  
10. In economic activities included in this list, any market access and national treatment reservations maintained at local gov ernments' level (municipalities) are consolidated; nevertheless such reservations are 
not listed. 
These reservations shall not be construed as nullifying the commitments taken by Costa Rica in Title V (Government Procurement)  of Part IV of this Agreement.  
11. The senior management, boards of directors and other related positions within public institutions and public enterprises ar e reserved to Costa Rican nationals.  
12. Market access for non-services is unbound. Any more favourable commitment on market access for non-services sectors within the meaning of Article 164 of this Agreement resulting from an international 
agreement shall constitute a commitment under this agreement as of the date of entry into force of that agreement.  
SPECIFIC RESERVATIONS  
1. AGRICULTURE, HUNTING, FORESTRY  
A. Agriculture, hunting 
(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding services  Non resident foreigners can only practice hunting of certain pigeon species in the terms and conditions established in the 
respective legislation. 
For non resident foreigners different timeframes (up to six months) and fees apply for hunting and scientific or cultural 
collection licenses.  
B. Forestry and logging 
(ISIC rev 3.1: 020) excluding services  For non resident foreigners different timeframes (up to six months) and fees apply for scientific or cultural collection licens es. 
2. FISHING AND AQUACULTURE 
(ISIC rev 3.1: 0501, 0502) excluding services  The Costa Rican State exercises complete and exclusive sovereignty over its territorial waters within a distance of twelve mile s 
measured from the low- tide mark along its shores, over its continental shelf, and its insular undersea base, in accordance wit h 
principles of international law. It also exercises special jurisdiction over the seas adjacent to its territory within a distan ce of two 
hundred miles measured from the same mark, in order to protect, preserve and exploit exclusively all the natural resources and 
wealth existing in the waters, soil, and subsoil of those zones, in accordance with those principles. 
The Costa Rican State shall exercise exclusive domain and jurisdiction over the marine resources and the natural riches existin g 
in the continental waters, the territorial sea, the exclusive economic zone and the adjacent areas to the later, over those tha t exist 
or may come to existence national jurisdiction, in accordance with national legislation and international treaties. 
Fishing is reserved to Costa Rican natural and juridical persons, and to national flags and registered vessels.
EN 1954 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
Only tuna fencing fishing is allowed to foreign vessels within the exclusive economic zone except in the territorial sea. Tuna 
fencing fishing by foreign vessels is subject to a license per trip, annual registry, economic needs tests (main criteria: deve l­
opment needs and sustainability of the sector), different timeframes and fees. 
Authorisations for the unloading of fishing products by foreign vessels are subject to economic needs tests (main criteria: sup ply 
and demand and protection of consumer and national fishing sector). 
Preferential treatment is granted to national fishing fleet concerning taxation and selling of fuel.  
3. MINING AND QUARRYING (2 ) 
(excluding services) 
The deposits of coal, natural gas, oil or any hydrocarbon; radioactive minerals, thermal sources, geothermic and ocean thermal energy sources; hydroelectric energy sources; the sources and mineral waters 
and underground and surface waters are reserved to the State and may be exploited only by the State, by private parties in acco rdance with the law or under a special concession granted for a limited time 
and on the basis of conditions and stipulations to be established by the Legislative Assembly. 
The natural resources in the soil, subsoil and in the maritime waters adjacent to the national territory, along an area up to t wo hundred miles from the low tide line along the coast, may only be exploited in 
accordance with the  Constitución Política de la República de Costa Rica . 
A non-discriminatory indefinite moratorium on strip or open pit mining activities applies.  
A. Mining of coal and lignite; extraction of peat 
(ISIC rev 3.1: 10) 
B. Extraction of crude petroleum and natural gas (3 ) 
(ISIC rev 3.1: 1110) 
C. Mining of metal ores 
(ISIC rev 3.1: 13) 
D. Other mining and quarrying 
(ISIC rev 3.1: 14)  Unbound for ISIC 1110. 
Concessions for mining may not be granted to foreign governments or their representatives. 
Concessionaires that are enterprises organised under foreign law or natural persons not resident in Costa Rica must appoint a 
legal representative with full powers of attorney to acquire rights and enter into obligations on behalf of the represented 
enterprise or natural persons, and incorporate in Costa Rica. 
Banks of the Costa Rican Banking System shall not grant funds in an amount greater than ten percent of the total investment to 
enterprises of foreign capital or enterprises with more than fifty percent foreign ownership. 
Only natural persons can constitute mining co-operatives, and seventy five percent of the members must be Costa Rican 
nationals. 
If the recipient of a concession for hydrocarbon exploration and other services incidental to the mining of hydrocarbons that i s 
organised under the law of a foreign country, it must have a branch office and legal representative in Costa Rica.  
4. MANUFACTURING (4 ) 
(excluding services and manufacture of arms, munitions, explosives and other war material)  
A. Manufacture of food products 
(ISIC rev 3.1: 151, 152, 153, 154)  None. 
B. Manufacture of tobacco products 
(ISIC rev 3.1: 16)  None.
EN 15.12.2012 Official Journal of the European Union 1955
 Economic activity  Description of reservations  
C. Manufacture of textiles 
(ISIC rev 3.1: 17)  None. 
D. Manufacture of wearing apparel; dressing and dyeing of fur 
(ISIC rev 3.1: 18)  None. 
E. Tanning and dressing of leather; manufacture of luggage, handbags, 
saddlery, harness and footwear 
(ISIC rev 3.1: 19)  None.  
F. Manufacture of wood and of products of wood and cork, except furniture; 
manufacture of articles of straw and plaiting materials 
(ISIC rev 3.1: 20)  None. 
G. Manufacture of paper and paper products 
(ISIC rev 3.1: 21)  None. 
H. Publishing, printing and reproduction of recorded media (5 ) 
(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract 
basis (6 )) None.  
I. Manufacture of coke oven products 
(ISIC rev 3.1: 231)  Subject to public monopoly.  
J. Manufacture of refined petroleum products (2 ) 
(ISIC rev 3.1: 232)  Subject to public monopoly.  
K. Manufacture of chemicals and chemical products other than explosives 
(ISIC rev 3.1: 24 excluding manufacturing of explosives)  Unbound for ISIC 2411.  
L. Manufacture of rubber and plastics products 
(ISIC rev 3.1: 25)  None. 
M. Manufacture of other non-metallic mineral products 
(ISIC rev 3.1: 26)  None. 
N. Manufacture of basic metals 
(ISIC rev 3.1: 27)  None.
EN 1956 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
O. Manufacture of fabricated metal products, except machinery and equipment 
(ISIC rev 3.1: 28)  None. 
P. Manufacture of machinery  
a) Manufacture of general purpose machinery 
(ISIC rev 3.1: 291)  None. 
b) Manufacture of special purpose machinery other than weapons and 
munitions 
(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)  None. 
c) Manufacture of domestic appliances n.e.c. 
(ISIC rev 3.1: 293)  None. 
d) Manufacture of office, accounting and computing machinery 
(ISIC rev 3.1: 30)  None. 
e) Manufacture of electrical machinery and apparatus n.e.c. 
(ISIC rev 3.1: 31)  None. 
f) Manufacture of radio, television and communication equipment and 
apparatus 
(ISIC rev 3.1: 32)  None. 
Q. Manufacture of medical, precision and optical instruments, watches and 
clocks 
(ISIC rev 3.1: 33)  None.  
R. Manufacture of motor vehicles, trailers and semi-trailers 
(ISIC rev 3.1: 34)  None. 
S. Manufacture of other (non-military) transport equipment 
(ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other 
transport equipment for military use)  None. 
T. Manufacture of furniture; manufacturing n.e.c. 
(ISIC rev 3.1: 36)  None.
EN 15.12.2012 Official Journal of the European Union 1957
 Economic activity  Description of reservations  
U. Recycling 
(ISIC rev 3.1: 37)  None. 
5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER (2 ) 
(excluding services and nuclear based electricity generation)  
A. Production of electricity; transmission and distribution of electricity on own 
account 
(part of ISIC rev 3.1: 4010) (7 ) Subject to a public monopoly or exclusive rights.  
B. Manufacture of gas; distribution of gaseous fuels through mains on own 
account 
(part of ISIC rev 3.1: 4020) (8 ) Subject to a public monopoly or exclusive rights.  
C. Production of steam and hot water; distribution of steam and hot water on 
own account 
(part of ISIC rev 3.1: 4030) (9 ) Subject to a public monopoly or exclusive rights.  
6. BUSINESS SERVICES (10 ) 
A. Professional services  
a) Legal services 
(CPC 861) 
excluding legal advisory and legal documentations and certification services 
provided by legal professionals entrusted with public functions, such as 
notaries.  Nationality requirement for the professional.  
b) 1. Accounting and bookkeeping services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220)  Nationality requirement for the professional. 
Partnerships with Costa Rican natural or juridical persons are required.  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)  Nationality requirement for the professional. 
Partnerships with Costa Rican natural or juridical persons are required.  
c) Taxation advisory services 
(CPC 863) (11 ) Nationality requirement for the professional. 
Partnerships with Costa Rican natural or juridical persons are required.
EN 1958 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  None.  
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  None. 
h) Medical (including psychologists) and dental services 
(CPC 9312 and part of CPC 85201)  Priority shall be given to nationals with respect to social service requirement.  
i) Veterinary services 
(CPC 932)  None. 
j) 1. Midwives services 
(part of CPC 93191)  Unbound.  
j) 2. Services provided by nurses, physiotherapists and paramedical personnel 
(part of CPC 93191)  Priority shall be given to nationals with respect to social service requirement.  
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211)  Priority shall be given to nationals with respect to social service requirement. 
Economic needs tests are required. Main criteria: population and geographical density.  
B. Computer and related services 
(CPC 84)  None. 
C. Research and development services (R&D) (2 ) 
a) R & D services on natural sciences 
(CPC 851 excluding organic resources)  Foreign nationals or enterprises domiciled abroad that supply scientific research and bioprospecting (12 ) services with regard to 
biodiversity (13 ) in Costa Rica shall designate a legal representative that resides in Costa Rica. 
For non resident foreigners different timeframes (up to six months) and fees apply for scientific or cultural collection licens es.
EN 15.12.2012 Official Journal of the European Union 1959
 Economic activity  Description of reservations  
b) R & D services on social sciences and humanities 
(CPC 852 excluding psychologists services) (14 ) None. 
c) Interdisciplinary R & D services 
(CPC 853)  None. 
D. Real estate services (15 ) 
a) Involving own or leased property 
(CPC 821)  None. 
b) On a fee or contract basis 
(CPC 822)  None. 
E. Rental/leasing services without operators  
a) Relating to ships 
(CPC 83103)  Ships must have Costa Rican flag and must be registered in Costa Rica. All natural persons or enterprises established abroad th at 
own one or more foreign registered vessels located in Costa Rica, shall appoint and maintain an agent or legal representative i n 
Costa Rica, to act as liaison with the official authorities in all vessel-related matters. 
Only Costa Rican nationals, national public entities, enterprises constituted and domiciled in Costa Rica, and shipping company  
representatives can register vessels in Costa Rica.  
b) Relating to aircraft 
(CPC 83104)  Subject to residency and reciprocity requirements. 
Economic needs tests are required. Main criteria: traffic and operation needs.  
c) Relating to other transport equipment 
(CPC 83101, CPC 83102 and CPC 83105)  None. 
d) Relating to other machinery and equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  None. 
e) Relating to personal and household goods 
(CPC 832)  Unbound for CPC 83202.  
f) Telecommunications equipment rental 
(CPC 7541)  None.
EN 1960 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
F. Other business services  
a) Advertising 
(CPC 871)  Unbound for CPC 8719. 
Incorporation and specific types of legal entity are required ( sociedades personales ). Foreign natural or juridical persons shall be 
subject to limitations for the disposal of their ownership. 
Broadcasting in radio, television and cinema of foreign commercials and jingles shall be subject to limitations. Preferential 
treatment shall be granted to commercials from Central American countries. 
Broadcasters of radio, television and cinema commercials shall be subject to nationality, residency and registration requiremen ts. 
Commercial breaks, spots and commercials sponsored by the State, any other institution of the State or other entities supported  
by the State shall be subject to nationality requirements.  
b) Market research and opinion polling 
(CPC 864)  None. 
c) Management consulting services 
(CPC 865)  None. 
d) Services related to management consulting 
(CPC 866)  None. 
e) Technical testing and analysis services (16 ) 
(CPC 8676)  None. 
f) Advisory and consulting services incidental to agriculture, hunting and 
forestry 
(part of CPC 881)  None. 
g) Advisory and consulting services incidental to fishing 
(part of CPC 882)  None. 
h) Advisory and consulting services incidental to manufacturing 
(part of CPC 884 and part of CPC 885)  None. 
i) Placement and supply services of personnel  
i) 1. Executive search services 
(CPC 87201)  None.
EN 15.12.2012 Official Journal of the European Union 1961
 Economic activity  Description of reservations  
i) 2. Placement services of office support personnel and other workers 
(CPC 87202)  None. 
i) 3. Supply services of office support personnel 
(CPC 87203)  None. 
i) 4. Model agency services 
(part of CPC 87209)  None. 
j) 1. Investigation services 
(CPC 87301)  Residency and nationality requirement. Numerical quotas apply. Main criteria: density in the sector.  
j) 2. Security services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  Residency and nationality requirement. Numerical quotas apply. Main criteria: density in the sector.  
k) Related scientific and technical consulting services (17 ) 
(CPC 8675)  Unbound for CPC 86751.  
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  None. 
l) 2. Maintenance and repair of rail transport equipment 
(part of CPC 8868)  Subject to public monopoly.  
l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and 
road transport equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  None.  
l) 4. Maintenance and repair of aircraft and parts thereof 
(part of CPC 8868)  Incorporation is required. Subject to residency and reciprocity requirements. 
Economic needs tests are required. Main criteria: traffic and operation needs.  
l) 5. Maintenance and repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (18 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  None.
EN 1962 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
m) Building-cleaning services 
(CPC 874)  None. 
n) Photographic services 
(CPC 875)  Unbound for CPC 87504.  
o) Packaging services 
(CPC 876)  None. 
p) Printing and publishing 
(CPC 88442)  None. 
q) Convention services 
(part of CPC 87909)  None. 
r) 1. Translation and interpretation services 
(CPC 87905)  Unbound for official translation and interpretation.  
r) 2. Interior design and other specialty design services 
(CPC 87907)  None. 
r) 3. Collection agency services 
(CPC 87902)  None. 
r) 4. Credit reporting services 
(CPC 87901)  None. 
r) 5. Duplicating services 
(CPC 87904) (19 ) None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  None. 
r) 7. Telephone answering services 
(CPC 87903)  None.
EN 15.12.2012 Official Journal of the European Union 1963
 Economic activity  Description of reservations  
7. COMMUNICATION SERVICES  
A. Courier services including express delivery services (20 ) 
(CPC 7512, except for the services reserved to the State and its enterprises 
in accordance with the national legislation)  None.  
B. Telecommunications services  
a) All services consisting entirely or mainly of signal transportation through 
telecommunications networks, excluding broadcasting (21 ) (22 ) Concessions, authorisations and permits shall be required to supply telecommunications services in Costa Rica. Economic needs 
tests are required to grant such concessions, authorisations and permits. 
A special concession granted by the Legislative Assembly shall be required to supply traditional basic telephone services. (23 ) 
Participation of capital in enterprises constituted or acquired by the  Instituto Costarricense de Electricidad  shall be limited to forty 
nine per cent. Participation of foreign capital in joint ventures with the  Empresa de Servicios Públicos de Heredia  shall be limited to 
forty nine per cent. 
Trust agreements of the  Fondo Nacional de Telecomunicaciones  shall be signed with public banks of the  Sistema Bancario Nacional . 
b) Satellite broadcast transmission services (24 ) Unbound.  
8. CONSTRUCTION AND RELATED ENGINEERING SERVICES (25 ) 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  None.  
9. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material) (2 ) 
A. Commission agents' services  
a) Commission agents' services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Other commission agents' services 
(CPC 621)  Unbound for CPC 62112, 62113 and 62117.  
B. Wholesale trade services  
a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None.
EN 1964 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
b) Wholesale trade services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (26 )) Unbound for CPC 62226, 6225 and 6227.  
C. Retailing services (27 ) 
a) Retailing services of motor vehicles, motorcycles and snowmobiles and 
parts and accessories thereof 
(CPC 61112, part of CPC 6113 and part of CPC 6121)  None. 
b) Retailing services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
c) Food retailing services 
(CPC 631)  Unbound for CPC 63107.  
d) Retailing services of other (non-energy) goods, except retail sales of phar ­
maceutical, medical and orthopaedic goods (28 ) 
(CPC 632 excluding CPC 63211 and 63297)  None.  
D. Franchising 
(CPC 8929)  None. 
10. EDUCATIONAL SERVICES (only privately funded services)  
A. Primary education services 
(CPC 921) 
B. Secondary education services 
(CPC 922) 
C. Higher education services 
(CPC 923) 
D. Adult education services 
(CPC 924) 
E. Other education services 
(CPC 929)  Unbound for CPC 923.
EN 15.12.2012 Official Journal of the European Union 1965
 Economic activity  Description of reservations  
11. ENVIRONMENTAL SERVICES (10 ) 
A. Waste water services 
(CPC 9401) (29 ) 
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse disposal services 
(CPC 9402) 
b) Sanitation and similar services 
(CPC 9403) 
C. Protection of ambient air and climate 
(CPC 9404) (30 ) 
D. Remediation and clean up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 9406) (31 ) 
E. Noise and vibration abatement 
(CPC 9405) 
F. Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406) 
G. Other environmental and ancillary services 
(CPC 9409)  Subject to a public monopoly or exclusive rights. 
Economic needs tests are required. Main criteria: environmental needs.  
12. FINANCIAL SERVICES 
In the case of financial services, the differentiated treatment that is set out in the Costa Rican legislation in favour of the  State, commercial state banks and other public institutions, with regard to private 
banks and financial private institutions (Costa Rican or foreign capital) or another State, does not constitute a reservation o n market access and national treatment. 
Costa Rica reserves the right to adopt or maintain measures requiring the incorporation in Costa Rica of foreign financial serv ices suppliers, other than those seeking to operate as banks or insurance 
companies within Costa Rica.  
A. Insurance and insurance-related services  Incorporation is required except for insurance and reinsurance companies. 
On a non-discriminatory basis, doing business and solicitation shall be prohibited for representation offices. 
The State guarantees the insurance activity of the  Instituto Nacional de Seguros . 
Public monopoly for compulsory automobile insurance and occupational risk insurance until January 1, 2011.
EN 1966 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
B. Banking and other financial services (excluding insurance)  Private banks in Costa Rica are required to be constituted or organised under Costa Rican law. 
The State guarantees the liabilities of the State Banks. 
Private banks that operate current accounts and saving sections have to meet the following requirements: 
(a) To maintain permanently a minimum loan balance with the state bank that administers the  fondo de crédito para el desarrollo  
equivalent to seventeen percent of total short-term deposits (thirty days or less), once the corresponding reserve is deducted,  
both in domestic and foreign currencies. Such funds will be placed at a rate equivalent to fifty percent of either the basic 
passive rate calculated by the  Banco Central de Costa Rica  for domestic currency, or the LIBOR rate at a one month term for 
foreign currency. 
(b) Alternatively, to establish at least four agencies or branches to provide basic banking services – both passive and active – in 
the following regions: Chorotega, Central Pacific, Brunca, Atlantic Huetar, and North Huetar, dedicating at least ten percent, 
once the corresponding reserve has been deducted, of total short-term deposits (thirty days or less), in domestic or foreign 
currency, to credits for programs designated by the  Consejo Rector del Sistema de Banca para el Desarrollo , with such funds to be 
placed at a rate not higher than the basic passive rate calculated by the  Banco Central de Costa Rica , in its placements in 
domestic currency, and the LIBOR rate at a one-month term, for resources in foreign currency. 
The State and public institutions with state character, as well as the public institutions the equity of which belongs mainly t o the 
State or its institutions, may only make deposits and operations in current and savings accounts through State commercial 
banks. 
Only Banco Popular y de Desarrollo Comunal  will manage the funds of the mandatory contributions made by employers and 
employees pursuant to respective legislation. 
At least ten Costa Rican co-operative organisations are required to establish and operate a co-operative bank. 
At least twenty five Costa Rican solidarity associations are required to establish and operate a solidarity bank. 
On a non-discriminatory basis, non-bank financial companies may not provide financial leasing services, since there are legal 
restrictions on the acquisition of movable and immovable property by such entities.  
13. HEALTH SERVICES AND SOCIAL SERVICES (10 ) 
(only privately funded services)  
A. Hospital services 
(CPC 9311) 
B. Ambulance services 
(CPC 93192) 
C. Residential health facilities other than hospital services 
(CPC 93193)  None.
EN 15.12.2012 Official Journal of the European Union 1967
 Economic activity  Description of reservations  
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, restaurants and catering 
(CPC 641 and CPC 642) 
excluding catering in air transport services (32 ) Economic needs tests are required. Main criteria: population and geographical density.  
B. Travel agencies and tour operators services (including tour managers) 
(CPC 7471)  The number of travel agencies authorised to operate in Costa Rica shall be subject to economic needs test.  
C. Tourist guides services 
(CPC 7472)  Residency requirement for tourist guides licenses.  
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services) (only privately funded services)  
A. Entertainment services (including theatre, live bands, circus and discotheque 
services) 
(CPC 9619)  None.  
B. News and press agencies services 
(CPC 962)  Except as authorised, a journalist who is a foreign national may cover events in Costa Rica only if he or she is a resident of 
Costa Rica. 
The Board of Directors of the  Colegio de Periodistas  may grant non-resident foreign nationals a special permit to cover events in 
Costa Rica for up to one year and may extend that period, provided that doing so does not harm or conflict with the interests o f 
members of the  Colegio de Periodistas . 
If the  Colegio de Periodistas  decides that an event of international importance will or has occurred in Costa Rica, the  Colegio de 
Periodistas  may grant a non-resident foreign national with appropriate professional credentials a temporary permit to cover the 
event for the foreign media the journalist represents. Such permit may be valid for up to one month after the event.  
C. Libraries, archives, museums and other cultural services (2 ) 
(CPC 963)  Unbound.  
D. Sporting services 
(CPC 9641)  None. 
E. Recreation park and beach services 
(including tourism marinas) 
(CPC 96491)  Unbound.
EN 1968 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
16. TRANSPORT SERVICES 
A. Maritime transport (33 ) 
a) International passenger transportation 
(CPC 7211 less national cabotage transport) 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (34 ) Unbound for the establishment of a registered company for the purpose of operating a fleet under the national flag of Costa 
Rica.  
B. Internal waterways transport (35 ) 
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  Unbound.  
C. Rail transport (36 ) 
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112)  Subject to a public monopoly.  
D. Road transport (2 ) 
a) Passenger transportation 
(CPC 7121 and CPC 7122) 
b) Freight transportation (2 ) 
(CPC 7123)  Unbound.  
E. Pipeline transport of goods other than fuel (37 ) (2 ) 
(CPC 7139)  Unbound.
EN 15.12.2012 Official Journal of the European Union 1969
 Economic activity  Description of reservations  
17. SERVICES AUXILIARY TO TRANSPORT (38 ) 
A. Services auxiliary to maritime transport (39 ) 
a) Maritime cargo handling services 
b) Storage and warehousing services 
(part of CPC 742) 
c) Customs clearance services 
d) Container station and depot services 
e) Maritime agency services 
f) Maritime freight forwarding services 
g) Rental of vessels with crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  Subject to a public monopoly or exclusive rights. 
Costa Rica reserves the right to limit the number of concessions to supply maritime services in national ports based on demand 
for those services. Priority will be given to concessionaires already supplying the service. All enterprises holding a concessi on 
must be organised under Costa Rica law and domiciled in Costa Rica. 
Unbound for customs clearance services, pushing and towing services and other supporting and auxiliary services (including 
catering).  
B. Services auxiliary to internal waterways transport (39 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of vessels with crew 
(CPC 7223)  Unbound.
EN 1970 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745) 
g) Other supporting and auxiliary services 
(part of CPC 749)  
C. Services auxiliary to rail transport (40 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113) 
e) Supporting services for rail transport services 
(CPC 743) 
f) Other supporting and auxiliary services 
(part of CPC 749)  Unbound.  
D. Services auxiliary to road transport (40 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748)  Unbound.
EN 15.12.2012 Official Journal of the European Union 1971
 Economic activity  Description of reservations  
d) Rental of commercial road vehicles with operators 
(CPC 7124) 
e) Supporting services for road transport equipment 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  
E. Services auxiliary to air transport services  
a) Ground handling services (including catering) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Airport management (2 ) Subject to a public monopoly or exclusive rights. 
Costa Rica reserves the right to limit the number of concessions to supply auxiliary to air transport services in national port s 
based on demand for those services. Priority will be given to concessionaires already supplying the service. All enterprises 
holding a concession must be organised under Costa Rica law and domiciled in Costa Rica.  
e) Rental of aircraft with crew 
(CPC 734)  Subject to residency and reciprocity requirements. 
Economic needs tests are required. Main criteria: traffic and operation needs.  
f) Sales and marketing 
g) Computer reservations system  None. 
F. Services auxiliary to pipeline transport of goods other than fuel (41 ) 
Storage and warehouse services of goods other than fuel transported by 
pipelines (2 ) 
(part of CPC 742)  Unbound.  
18. ENERGY SERVICES  
A. Services incidental to mining (2 ) 
(CPC 883) (42 ) Unbound.  
B. Pipeline transportation of fuels (2 ) 
(CPC 7131)  Subject to a public monopoly.
EN 1972 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
C. Storage and warehouse services of fuels transported through pipelines (2 ) 
(part of CPC 742)  Subject to a public monopoly.  
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271) 
excluding wholesale trade services of electricity, steam and hot water (2 ) Subject to a public monopoly.  
E. Retailing services of motor fuel 
(CPC 613)  Subject to a public monopoly. 
Costa Rica reserves the right to limit the number of concessions for retail distributors of crude oil and its derivates – inclu ding 
fuel, asphalt, and naphtha – based on demand for the service. Priority will be given to concessionaires already supplying the 
service.  
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
excluding retailing services of electricity, (non bottled) gas, steam and hot 
water (2 ) Subject to a public monopoly or exclusive rights. 
Costa Rica reserves the right to limit the number of concessions for retail distributors of crude oil and its derivates – inclu ding 
fuel, asphalt, and naphtha – based on demand for the service. Priority will be given to concessionaires already supplying the 
service.  
G. Services incidental to energy distribution (43 ) 
(CPC 887)  Unbound except for consultancy services.  
19. OTHER SERVICES NOT INCLUDED ELSEWHERE  
A. Washing, cleaning and dyeing services 
(CPC 9701)  None. 
B. Hairdressing services 
(CPC 97021)  None. 
C. Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  None. 
D. Other beauty treatment services n.e.c 
(CPC 97029)  None. 
E. Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation purposes (44 ) (45 ) 
(CPC ver. 1.0 97230)  None.
EN 15.12.2012 Official Journal of the European Union 1973
 Economic activity  Description of reservations  
F. Telecommunications connection services 
(CPC 7543)  Unbound.  
(1 ) Public services include: electric energy supply, including generation, transmission, distribution and commercialization; supp ly of sewage and water services which includes drinkable water, collection, treatment and evacuation of sewage, 
residual and pluvial waters, as well as the installation, operation, and maintenance of hydrant services; fuel supply derivativ es from hydrocarbons, including petroleum, asphalts, gas and naphthas, destined to supply national demand in 
distribution stations, as well as the derivatives from petroleum, asphalts, gas and naphthas destined to the final consumer; ir rigation and drainage; remunerated public transport of persons, except for air transportation; maritime and air 
services in national ports; freight transport by railroad; recollection and treatment of solid and industrial wastes; social se rvices of postal communication; and any other services that, given their importance for the sustainable 
development of the country, are qualified and regulated as such by the Legislative Assembly. 
(2 ) The horizontal reservation on public utilities applies. 
(3 ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be foun d in Energy services under 18.A. 
(4 ) Does not include advisory services incidental to manufacturing, which are to be found in Business services under 6.F.h). 
(5 ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content. 
(6 ) Publishing and printing on a fee or contract basis is to be found in Business services under 6.F.p). 
(7 ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be f ound in Energy services under 18.G. 
(8 ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee  or contract basis and sales of natural gas and gaseous fuels, which are to be found in Energy services. 
(9 ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot w ater, which are to be found in Energy services. 
(10 ) The horizontal reservations on public utilities and professional services apply. 
(11 ) Does not include legal advisory and legal representation services on tax matters, which are to be found in Business services under 6.A.a). 
(12 ) Bioprospecting includes the systematic search, classification, and investigation, for commercial purposes, of new sources of chemical compounds, genes, proteins, microorganisms, and other products with real or potential economic 
value found in biodiversity. 
(13 ) Biodiversity includes the variability of live organisms of any source, found in land, air, marine, aquatic, or other ecologic al ecosystems, as well as the diversity within each species and between species and the ecosystems of which they 
are a part. Biodiversity also includes intangible elements such as: the knowledge, innovation, and individual or collective tra ditional practice, with real or potential economic value, associated with genetic and bio-chemical resources 
protected or not by intellectual property rights or  sui generis registry systems. 
(14 ) Part of CPC 85201 which is to be found in Medical and dental services under 6.A.h. 
(15 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(16 ) The horizontal reservation on public utilities applies to technical testing and analysis services compulsory for the granting  of marketing authorisations or for utilisation authorisations (for example, car inspection, food inspection). 
(17 ) The horizontal reservation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.). 
(18 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found in Business servic es under 6.F. l) 1 to 6.F.l) 4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found in Computer ser vices under 6.B. 
(19 ) Does not include printing services, which fall under CPC 88442 and are to be found in Business services under 6.F p). 
(20 ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printe d matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these 
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services. 
(21 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found in Computer services under 6.B. 
(22 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(23 ) The traditional basic telephone service is targeted at user communication through data and voice switching exchanges in a pre dominantly wired network, with a general access for the population, excluding associated value-added 
services. 
(24 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(25 ) The horizontal reservation on professional services applies. 
(26 ) These services, which include CPC 62271, are to be found in Energy services under 18.D. 
(27 ) Does not include maintenance and repair services, which are to be found in Business services under 6.B. and 6.F.l). 
Does not include retailing services of energy products which are to be found in Energy services under 18.E and 18.F. 
(28 ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under Professional services in 6.A.k). 
(29 ) Corresponds to sewage services. 
(30 ) Corresponds to cleaning services of exhaust gases. 
(31 ) Corresponds to parts of nature and landscape protection services. 
(32 ) Catering in air transport services is to be found in Services auxiliary to transport services under 17.E.a).
EN 1974 Official Journal of the European Union 15.12.2012
 (33 ) The horizontal reservation on public utilities applies to port services and other maritime transport services requiring the u se of the public domain. 
(34 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in Costa Rica when no revenue is involved. 
(35 ) The horizontal reservation on public utilities applies to port services and other internal waterway transport services requir ing the use of the public domain. 
(36 ) The horizontal reservation on public utilities applies to rail transport services requiring the use of the public domain. 
(37 ) Pipeline transportation of fuels is to be found in Energy services under 18.B. 
(38 ) Does not include maintenance and repair services of transport equipment, which are to be found in Business services under 6.F .l) 1 to 6.F.l) 4. 
(39 ) The horizontal reservation on public utilities applies to port services, to other auxiliary services requiring the use of the  public domain and to pushing and towing services. 
(40 ) The horizontal reservation on public utilities applies when the services require the use of the public domain. 
(41 ) Services auxiliary to pipeline transportation of fuels are to be found in Energy services under 18.C. 
(42 ) Includes the following services rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found in Const ruction services under 8. 
(43 ) Except for consulting services, the horizontal reservation on public utilities applies. 
(44 ) Therapeutical massages and thermal cure services are to be found in Medical services under 6.A.h), Services provided by nurse s, physiotherapists and para-medical personnel under 6.A.j) 2and Health services under 13.A and 13.C. 
(45 ) The horizontal reservation on public utilities applies to spa services and non therapeutical massages provided in domains of public utility such as certain water sources.
EL SALVADOR  
1. The list of commitments below indicates the economic activities inscribed pursuant to Article 166 of this Agreement 
and by means of reservations, the market access and national treatment limitations, conditions and qualifications that 
apply to establishments and investors of the EU Party in those activities. The list is composed of the following 
elements:  
(a) a first column indicating the economic activities in which the commitment is assumed by the Party, and the scope 
to which the reservations apply; and  
(b) a second column describing the applicable reservations.  
2. For the purpose of this list, the term none indicates economic activities where there are no limitations, conditions and 
qualifications to national treatment or market access. The term unbound indicates that no national treatment or 
market access commitments have been made.  
For greater certainty, the absence of specific reservations in a given economic activity is without prejudice to the 
horizontal reservations that apply.  
3. Economic activities not mentioned in the list below are not committed.  
4. In identifying individual economic activities:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1, 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; and  
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when 
they do not constitute a market access or a national treatment limitations, conditions and qualifications within the 
meaning of Articles 164 and 165 of this Agreement. Those measures (for example, need to obtain a license, universal 
service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations, 
including language examinations, non-discriminatory requirement that certain activities may not be carried out in 
environmental protected zones or areas of particular historic and artistic interest), even if not listed, apply in any case 
to investors of the EU Party.  
6. In accordance with Article 159, paragraph 3, of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
7. In accordance with Article 164 of this Agreement non-discriminatory requirements as regards the types of legal form 
of an establishment are not included in the list below.  
8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no 
rights directly to individual natural persons or juridical persons.EN 15.12.2012 Official Journal of the European Union 1975
EN 1976 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
HORIZONTAL COMMITMENTS  
1. The airspace, subsoil, and the corresponding continental and insular shelf are owned by El Salvador. The State can grant a c oncession for the exploitation of the subsoil. 
2. Rural land may not be owned by a foreign person, including a branch of a foreign person, if the person is a national of a co untry or is organised under the law of a country that does not permit 
Salvadoran nationals to own rural land, except in the case of land to be used for industrial plants. 
3. An enterprise organised under Salvadoran law, a majority of whose capital is owned by foreign persons, or a majority of whos e partners are foreign persons, is subject to the preceding paragraph. 
4. Only the following persons may engage in small scale commerce, industry, and the supply of services in El Salvador: 
(a) Salvadoran nationals born in El Salvador; and 
(b) Nationals of Costa Rica, Guatemala, Honduras, and Nicaragua. 
An enterprise organised under Salvadoran law, a majority of whose capital is owned by foreign persons, or a majority of whose p artners are foreign persons, may not establish a small scale enterprise to 
engage in small scale commerce, industry, and the supply of services. 
For purpose of this entry, a small scale enterprise is an enterprise with a capitalisation not greater than $US 200.000. 
5. In cooperative production societies, at least seventy five per cent of the total number of partners must be Salvadoran perso ns. A branch of an enterprise that is not organised under Salvadoran law is not a 
Salvadoran person. 
For greater certainty, a cooperative production society exists to provide certain benefits to its members including with respec t to distribution, sales, management, and technical assistance. Its functions are 
not only economic but also social. 
6. Every employer must employ Salvadorian nationals in a proportion of at least ninety per cent of the personnel of his enterpr ise. In special circumstances the Ministry of Labour and Social Security may 
authorise the employment of more foreigners when it is difficult or impossible to replace them with nationals, but employers re main obliged to train Salvadorian personnel under the supervision and 
control of the mentioned Ministry within a period of not more than five years. The amount of wages of Salvadorians can not be l ess than eighty five per cent of the total wages paid. This percentage may 
be changed with the authorisation of the above mentioned Ministry (1 ). 
7. El Salvador may adopt or maintain any measure according rights or preferences to socially or economically disadvantaged mino rities. 
8. El Salvador may adopt or maintain any measure relating to the execution of social readaptation laws and services, as well as  any social services, when they are established or maintained for a public 
purpose. 
9. Nothing in this Agreement, including the present list of specific commitments, will be interpreted in requiring a Party to p rivatise the supply of public services in the exercise of governmental authority. 
10. The market access and national treatment limitations maintained at local governments' level are consolidated, though they a re not listed. These limitations shall not be construed as nullifying the 
commitments taken by El Salvador in the chapter on Public Procurement. 
11. El Salvador may require a concession, authorisation, license, permit or any other empowerment titles, as a non-discriminato ry condition to perform an economic activity or supply a service. 
12. For the purpose of this list, juridical persons constituted according to the laws of El Salvador that have their legal domi cile in the country, are considered to be Salvadoran. The laws and regulations 
established in favour of Salvadorans will be applicable to Salvadoran juridical persons whose partners or capital are, in their  majority, foreigners. 
13. Economic activities considered as public utilities may be subject to a public monopoly or to exclusive rights granted to na tural persons or juridical persons, public or private. 
14. Article 164 of this Agreement refers to non-discriminatory measures. 
15. Market Access for Non-services is unbound. Any more favourable commitment on market access for non-services sectors within the meaning of Article 164 of this Agreement resulting from an 
international agreement shall constitute a commitment under this Agreement as of the date of entry into force of that Agreement .
EN 15.12.2012 Official Journal of the European Union 1977
 Sector or sub-sector  Description of reservations  
ESTABLISHMENT IN NON SERVICES SECTOR  
1. AGRICULTURE, HUNTING, FORESTRY  
A. Agriculture, hunting 
(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and consultancy 
services  None. 
B. Forestry and logging 
(ISIC rev 3.1: 020) excluding advisory and consultancy services (2 ) None. 
2. FISHING AND AQUACULTURE 
(ISIC rev.3.1: 0501, 0502) excluding services  None. 
3. MINING AND QUARRYING  
A. Mining of coal and lignite; extraction of peat 
(ISIC rev 3.1: 10)  None. 
B. Extraction of crude petroleum and natural gas (3 ) 
(ISIC rev 3.1: 1110)  Investors from countries which are energy suppliers may be prohibited to obtain control of the activity.  
C. Mining of metal ores 
(ISIC rev 3.1: 13)  None. 
D. Other mining and quarrying 
(ISIC rev 3.1: 14)  None. 
4. MANUFACTURING (4 ) 
A. Manufacture of food products and beverages 
(ISIC rev 3.1: 151, 152, 153, 154)  None. 
B. Manufacture of tobacco products 
(ISIC rev 3.1: 16)  None. 
C. Manufacture of textiles 
(ISIC rev 3.1: 17)  None.
EN 1978 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
D. Manufacture of wearing apparel; dressing and dyeing of fur 
(ISIC rev 3.1: 18)  None. 
E. Tanning and dressing of leather; manufacture of luggage, handbags, 
saddlery, harness and footwear 
(ISIC rev 3.1: 19)  None. 
F. Manufacture of wood and of products of wood and cork, except furniture; 
manufacture of articles of straw and plaiting materials 
(ISIC rev 3.1: 20)  None. 
G. Manufacture of paper and paper products 
(ISIC rev 3.1: 21)  None. 
H. Publishing, printing and reproduction of recorded media (5 ) 
(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract 
basis (6 )) None. 
I. Manufacture of coke oven products 
(ISIC rev 3.1: 231)  None. 
J. Manufacture of refined petroleum products 
(ISIC rev 3.1: 232)  Investors from countries which are energy suppliers may be prohibited to obtain control of the activity.  
K. Manufacture of chemicals and chemical products other than explosives 
(ISIC rev 3.1: 24 excluding manufacturing of explosives)  None. 
L. Manufacture of rubber and plastics products 
(ISIC rev 3.1: 25)  None. 
M. Manufacture of other non-metallic mineral products 
(ISIC rev 3.1: 261)  None. 
N. Manufacture of basic metals 
(ISIC rev 3.1: 27)  None. 
O. Manufacture of fabricated metal products, except machinery and equipment 
(ISIC rev 3.1: 28)  None.
EN 15.12.2012 Official Journal of the European Union 1979
 Sector or sub-sector  Description of reservations  
P. Manufacture of machinery  
a) Manufacture of general purpose machinery 
(ISIC rev 3.1: 291)  None. 
b) Manufacture of special purpose machinery other than weapons and 
munitions 
(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)  None. 
c) Manufacture of domestic appliances n.e.c. 
(ISIC rev 3.1: 293)  None. 
d) Manufacture of office, accounting and computing machinery 
(ISIC rev 3.1: 30)  None. 
e) Manufacture of electrical machinery and apparatus n.e.c. 
(ISIC rev 3.1: 31)  None. 
f) Manufacture of radio, television and communication equipment and 
apparatus 
(ISIC rev 3.1: 32)  None. 
Q. Manufacture of medical, precision and optical instruments, watches and 
clocks 
(ISIC rev 3.1: 33)  None. 
R. Manufacture of motor vehicles, trailers and semi-trailers 
(ISIC rev 3.1: 34)  None. 
S. Manufacture of other (non-military) transport equipment 
(ISIC rev 3.1: 351, 352, 359 excluding manufacturing of warships, 
warplanes and other transport equipment for military use)  None. 
T. Manufacture of furniture; manufacturing n.e.c. 
(ISIC rev 3.1: 361, 369)  None. 
U. Recycling 
(ISIC rev 3.1: 371)  None.
EN 1980 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN 
ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER 
(EXCLUDING NUCLEAR BASED ELECTRICITY GENERATION)  
A. Production of electricity; transmission and distribution of electricity on own 
account 
(part of ISIC rev 3.1: 4010) (7 ) Investors from countries which are energy suppliers may be prohibited to obtain control of the activity.  
B. Manufacture of gas; distribution of gaseous fuels through mains on own 
account 
(part of ISIC rev 3.1: 4020) (8 ) Investors from countries which are energy suppliers may be prohibited to obtain control of the activity.  
C. Production of steam and hot water; distribution of steam and hot water on 
own account 
(part of ISIC rev 3.1: 4030) (9 ) Investors from countries which are energy suppliers may be prohibited to obtain control of the activity.  
ESTABLISHMENT IN SERVICES  
6. BUSINESS SERVICES  
A. Professional Services  
a) Legal Services 
(CPC 861) 
Excluding legal documentations and certification services that are provided 
by legal professionals entrusted with public functions, such as notaries. 
Exclusively: legal consultancy and legal information services (86190 **) None. 
b) 1. Accounting and Bookkeeping Services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220) excluding public accounting  Nationality condition applies to the exercise of the profession of public accountant; only public accountant can exercise the 
profession of external auditor. Salvadoran participation required in auditing and bookkeeping enterprises. 
None for financial auditing services (CPC 86211), accounting review services (CPC 86212) and bookkeeping services, except for 
tax returns (86302).  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services) excluding public 
auditing  
c) Taxation Advisory Services 
(CPC 863) (10 ) excluding public accounting and auditing  None, except that taxation enterprises must have Salvadoran participation.
EN 15.12.2012 Official Journal of the European Union 1981
 Sector or sub-sector  Description of reservations  
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  Registry in the  Registro Nacional  requires residency, except for advisory and pre-design architectural services (CPC 86711) and 
architectural design services (CPC 86712), which have none. 
Draftsmen are subject to nationality condition. 
El Salvador establishes a residency requirement to exercise architect or urban planning services.  
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  Registry in the  Registro Nacional  requires residency, except for advisory and consultative engineering services (CPC 86721) which 
have none. 
Draftsmen are subject to nationality condition.  
h) Medical (including psychologists) and Dental services 
(CPC 9312 and part of CPC 85201)  Permanent permit granted by the  Junta de Vigilancia  is subject to residency requirement. El Salvador establishes a nationality 
requirement to exercise these services.  
i) Veterinary services 
(CPC 932)  
j) 1. Midwives services 
(part of CPC 93191)  
j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel 
(part of CPC 93191)  
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211)  None. 
k.1) services supplied by pharmacists  An authorisation is required in order to supply these services. El Salvador establishes a nationality requirement to exercise these 
services.  
Custom Agents and special customs representatives  El Salvador establishes a nationality requirement to exercise these services.  
B. Computer and Related Services 
(CPC 84)  None.
EN 1982 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
C. Research and Development Services (11 ) 
a) R & D services on natural sciences 
(CPC 851)  None. 
b) R & D services on Social Sciences and Humanities 
(CPC 852 excluding psychologists services) (12 ) 
c) Interdisciplinary R & D services 
(CPC 853)  None. 
D. Real Estate Services (13 ) 
a) Involving Own or Leased Property 
(CPC 821)  None. 
b) On a Fee or Contract Basis 
(CPC 822)  None. 
E. Rental/Leasing Services without Operators  
a) Relating to Ships 
(CPC 83103)  None. 
b) Relating to Aircraft 
(CPC 83104)  None. 
c) Relating to Other Transport Equipment 
(CPC 83101, CPC 83102 and CPC 83105)  None. 
d) Relating to Other Machinery and Equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  None. 
e) Relating to personal and household goods 
(CPC 832)  None. 
f) Telecommunications equipment rental 
(CPC 7541)  None.
EN 15.12.2012 Official Journal of the European Union 1983
 Sector or sub-sector  Description of reservations  
F. Other Business Services  
a) Advertising 
(CPC 871)  None. 
b) Market Research and Opinion Polling 
(CPC 864)  None. 
c) Management Consulting Services 
(CPC 865)  None. 
d) Services Related to Management Consulting 
(CPC 866)  None. 
e) Technical Testing and Analysis Services 
(CPC 8676)  None. 
f) Advisory and Consulting services incidental to Agriculture, Hunting and 
Forestry 
(part of CPC 881)  None. 
g) Advisory and Consulting Services Relating to Fishing 
(part of CPC 882)  None. 
h) Advisory and Consulting Services incidental to Manufacturing 
(part of CPC 884 and part of CPC 885)  None. 
i) Placement and Supply Services of Personnel  
i) 1. Executive search 
(CPC 87201)  None. 
i) 2. Placement Services 
(CPC 87202)  None. 
i) 3. Supply Services of office support personnel 
(CPC 87203)  None.
EN 1984 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
i) 4. Model agency Services 
(part of CPC 87209)  None. 
j) 1. Investigation Services 
(CPC 87301) 
j) 2. Security Services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  An authorisation is required in order to supply these services. A maximum amount of personnel, proportion of weapons, 
ammunitions, equipment and materials in general for private security services may be established.  
k) Related Scientific and Technical Consulting Services 
(CPC 8675)  None. 
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  None. 
l) 2. Maintenance and Repair of Rail Transport Equipment 
(part of CPC 8868)  Request CEPA ( Comision Ejecutiva Portuaria Autonoma ) the concession or license for the supply of these services.  
l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles 
and road transport Equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  None. 
l) 4. Maintenance and Repair of Aircraft and parts thereof 
(part of CPC 8868)  A concession or license is required for the supply of these services. 
El Salvador establishes reciprocity requirements for the recognition or validation of licenses, certificates, and permits issue d by 
foreign air transport authorities.  
l) 5. Maintenance and Repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (14 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  None. 
m) Building-Cleaning Services 
(CPC 874)  None. 
n) Photographic Services 
(CPC 875)  The supply of specialty air services requires prior authorisation, is subject to reciprocity, and must take into account nation al air 
transport policy.
EN 15.12.2012 Official Journal of the European Union 1985
 Sector or sub-sector  Description of reservations  
o) Packaging Services 
(CPC 876)  None. 
p) Printing and Publishing 
(CPC 88442)  None. 
q) Convention Services 
(part of CPC 87909)  None. 
r) 1. Translation and Interpretation Services 
(CPC 87905)  None. 
r) 2. Interior Design and other Specialty Design Services 
(CPC 87907)  None. 
r) 3. Collection Agency Services 
(CPC 87902)  None. 
r) 4. Credit reporting services 
(CPC 87901)  None. 
r) 5. Duplicating services 
(CPC 87904) (15 ) None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  None. 
r) 7. Telephone answering services 
(CPC 87903)  None. 
7. COMMUNICATION SERVICES  
A. Courier services including express delivery services (16 ) 
(CPC 75121)  None. 
B. Telecommunications Services  
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (17 ), excluding broadcasting (18 ) None.
EN 1986 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
b) Satellite broadcast transmission services (19 ) None. 
8. CONSTRUCTION AND RELATED ENGINEERING SERVICES (20 ) 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  Contractual association with an enterprise established in El Salvador is required to participate in design activities, consulti ng, 
consulting and management of engineering or architectural projects, or any type of work or study relating to such projects' 
construction. 
Foreign enterprise must have a resident representative in El Salvador. 
Participation of Salvadoran nationals, including enterprises, is required in all engineering or architectural projects. 
Participation of Salvadoran nationals as workers and participation of Salvadoran enterprises, as partners in the joint venture is 
required in all engineering or architectural projects. Builders and electrical installation technicians must be Salvadoran nati onals 
in order to be inscribed in the  Registro Nacional de Arquitectos, Ingenieros, Proyectistas y Constructores . 
9. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material)  
A. Commission Agents' Services  
a) Commission Agents' Services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Other Commission Agents' Services 
(CPC 621)  None. 
B. Wholesale Trade Services  
a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Wholesale Trade Services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (21 )) None. 
C. Retailing Services (22 ) 
Retailing Services of motor vehicles, motorcycles and snowmobiles and 
parts and accessories thereof  None.
EN 15.12.2012 Official Journal of the European Union 1987
 Sector or sub-sector  Description of reservations  
(CPC 61112, part of CPC 6113 and part of CPC 6121) 
Retailing Services of telecommunication terminal equipment 
(part of CPC 7542)  
Food retailing services 
(CPC 631) 
Retailing services of other (non-energy) goods, except retail sales of phar ­
maceutical, medical and orthopaedic goods (23 ) 
(CPC 632 excluding CPC 63211 and 63297)  None. 
D. Franchising 
(CPC 8929)  None. 
10. EDUCATIONAL SERVICES (only privately funded services)  
A. Primary Education Services 
(CPC 921) 
B. Secondary Education Services 
(CPC 922) 
C. Higher Education Services 
(CPC 923) 
D. Adult Education Services 
(CPC 924)  El Salvador establishes a nationality requirement for the teaching of national history and the Constitution.  
E. Other education services 
(CPC 929)  None. 
11. ENVIRONMENTAL SERVICES  
A. Waste Water Services 
(CPC 9401) (24 ) 
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse Disposal Services 
(CPC 9402) 
b) Sanitation and Similar Services 
(CPC 9403)  A concession or permit may be required for the supply of these services.
EN 1988 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
C. Protection of ambient air and climate 
(CPC 9404) (25 ) 
D. Remediation and clean up of soil and waters 
a) Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 9406) (26 ) 
E. Noise and vibration abatement 
(CPC 9405) 
F. Protection of biodiversity and landscape 
a) Nature and landscape protection services 
(part of CPC 9406) 
G. Other environmental and ancillary services 
(CPC 9409)  
12. FINANCIAL SERVICES  
El Salvador reserves the right to adopt or maintain non discriminatory measures requiring the incorporation in El Salvador of f oreign financial institutions, other than those seeking to operate as banks or 
insurance companies within El Salvador. 
For greater certainty, juridical persons supplying financial services and constituted under the laws of El Salvador are subject  to non-discriminatory limitations on juridical form. 
El Salvador may treat Panama as a Central American Party for the purposes of its obligations for Financial Services.  
A. Insurance and Insurance-Related Services  Insurance companies that are legally constituted abroad may also operate in the country by setting up a branch office as of one 
year from the date of entry into force of this Agreement. 
For an enterprise to be established under Salvadoran law, at least seventy five percent of its shares must be owned jointly or 
severally by: 
(a) Salvadoran natural persons or natural persons of Guatemala, Nicaragua, Honduras or Costa Rica; 
(b) legal persons organised under Salvadoran law whose majority, shareholders or partners are Salvadoran natural persons or 
natural persons of Guatemala, Nicaragua, Honduras or Costa Rica; 
(c) Guatemalan, Nicaraguan, Honduran, Costa Rican insurance or reinsurance companies; or 
(d) foreign insurance and reinsurance companies with a first rate Classification by an internationally recognised classificatio n 
Institution (for example, Moody's, A.M. Best or S&P).
EN 15.12.2012 Official Journal of the European Union 1989
 Sector or sub-sector  Description of reservations  
B. Banking and other financial services (excluding insurance)  Banks that want to be incorporated in El Salvador have to do so as corporations with fixed capital broken down into registered  
shares and with no fewer than ten partners. Savings and credit institutions and cooperatives must be incorporated in El Salvado r. 
At least fifty one per cent of the shares in banks legally incorporated in El Salvador must be owned by any of the following 
types of investor: 
(a) nationals of El Salvador or another Central American country; 
(b) legal persons organised under the laws of El Salvador whose majority shareholders or partners are: (i) nationals of El 
Salvador or a Central American country or (ii) other legal persons organised under the laws of El Salvador whose majority 
shareholders or partners are nationals of El Salvador or another Central American country; 
(c) banks established under the laws of a Central American country that (i) are subject to prudential regulation and supervisio n 
in that country, in accordance with relevant international practice, (ii) have been approved by internationally recognised risk  
classification entities; and (iii)that fully comply with the legal provisions and guidelines in force in those countries; or 
(d) banks and other foreign financial service suppliers that have been approved by internationally recognised risk classificati on 
entities as first-rate financial service suppliers and which meet other applicable requirements. 
Holding companies and other foreign financial service suppliers that fulfil these requirements are also covered by this subpara ­
graph. 
To operate in El Salvador, a foreign bank branches must be part of a bank meeting the requirements of subparagraph (c) or (d). 
The operations of foreign branches in El Salvador are limited by their capital in El Salvador 
A bank organised under the laws of El Salvador in which over fifty per cent of the shares are owned by foreign banks or 
financial conglomerates shall only share names, assets or infrastructure or offer joint services to the public with other compa nies 
of the same foreign conglomerate. 
Savings and credit institutions shall be subject to the same ownership requirements as set forth for banks in the preceding 
paragraph regarding the banking services subsector. Savings and credit institutions and cooperatives must be incorporated in El  
Salvador. The share ownership limit set forth in the preceding paragraphs shall not apply to foreign non-profit foundations and  
associations with legal personality extended. 
Stock exchanges and brokerage firms must be incorporated in El Salvador. 
The directors or administrators of stock exchanges and the members of the boards of directors of brokerage firms must, in 
addition to satisfying prudential requirements, be nationals of El Salvador or a Central American country or in the case of oth er 
foreigners have resided in the country for at least three years. 
Bureaux de change must be incorporated in El Salvador. The shares of the bureaux de change shall be the property of national 
financial institutions or nationals of El Salvador or legal persons comprising exclusively Salvadorans. 
Financial service suppliers that manage pension funds must be incorporated in El Salvador as corporations with fixed capital 
broken down into registered shares and with no fewer than ten partners.
EN 1990 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
The shares of such service suppliers, must be owned by the following persons who, severally or jointly, shall account for at le ast 
fifty per cent of the capital: (a) nationals of El Salvador or a Central American country; (b) legal persons organised under th e laws 
of El Salvador whose majority shareholders are natural persons described in subparagraph (a); (c) foreign pension fund managers  
with three years experience in the field; (d) international financial entities and related investment service suppliers in whic h the 
Banco Central de Reserva  has holdings; and (e) Holding company with an exclusive purpose ( sociedades controladoras de finalidad 
exclusiva ) regulated by the  Ley de Bancos , only if the patrimonial and fiscal matter conditions are met. 
El Salvador does not require the  Banco de Fomento Agropecuario  to be a member of the  Instituto de Garantía de Depósitos . 
13. HEALTH SERVICES AND SOCIAL SERVICES  
(only privately funded services)  
A. Hospital Services 
(CPC 9311) 
B. Ambulance Services 
(CPC 93192) 
C. Residential health facilities other than hospital services 
(CPC 93193) 
D. Social Services 
(CPC 933)  Unbound.  
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, Restaurants and Catering 
(CPC 641, CPC 642 and CPC 643) 
excluding catering in air transport services (27 ) None. 
B. Travel Agencies and Tour Operators Services (including tour managers) 
(CPC 7471)  None. 
C. Tourist Guides Services 
(CPC 7472)  None.
EN 15.12.2012 Official Journal of the European Union 1991
 Sector or sub-sector  Description of reservations  
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than 
audio-visual services) (only privately funded services)  
A. Entertainment Services (including Theatre, Live Bands, Circus and 
Discotheque Services) 
(CPC 9619)  Foreign artist that give paid performances must seek authorisation of the  Ministerio de Gobernación , and must pay fees, in advance, 
or pay an adequate amount as a security deposit to the  Sindicato Gremial de Músicos, Cantantes y Bailarines Salvadoreños, Sindicato 
Gremial de Artista del Espectáculo and the Sindicato de Artistas Circenses , when applicable. 
Foreign circuses or other similar shows must pay to the relevant circus union a performance fee and must be authorised by the 
appropriate Ministry. 
Foreign circuses must also pay an additional fee based on the gross income earned from ticket sales for each performance, as 
well as the total earnings from sales to the audience of flags, caps, tee shirts, balloons, photographs and other paraphernalia . The 
foreign circus is required to pay an adequate amount as a security deposit. 
Limitation on the number performances of foreign artists and circuses in El Salvador. 
Minimum requirement of Salvadoran participation  vis – à- vis foreigners in the case of public performances involving the live 
participation of artists.  
B. News and Press Agencies Services 
(CPC 962)  None. 
C. Libraries, archives, museums and other cultural services 
(CPC 963)  None. 
D. Sporting services 
(CPC 964) 
Exclusion: Gambling (CPC 96492)  None.  
E. Recreation park and beach Services 
(CPC 96491)  None. 
16. TRANSPORT SERVICES 
A. Maritime transport 
a) International passenger transportation 
(CPC 7211 less national cabotage transport) 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (28 ) None.
EN 1992 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
B. Internal Waterways Transport 
a) Passenger transportation 
(CPC 7221)  None.  
b) Freight transportation 
(CPC 7112)  Request CEPA ( Comisión Ejecutiva Portuaria Autonoma ) the concession or license for the supply of these services.  
C. Rail Transport 
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112) 
c) Pushing and towing services 
(CPC 7113)  Request CEPA ( Comisión Ejecutiva Portuaria Autonoma ) the concession or license for the supply of these services.  
D. Road Transport 
a) Passenger Transportation 
(CPC 7121 and CPC 7122)  Nationality requirement for the supply of passenger transportation services. 
Public passenger land transportation concessions for a specific route are subject to an economic needs test. 
A free public passenger land transportation concession is limited to one vehicle.  
b) Freight Transportation 
(CPC 7123)  Unbound.  
E. Pipeline transport of goods other than fuel (29 ) 
(CPC 7139)  None. 
17. SERVICES AUXILIARY TO TRANSPORT (30 ) 
A. Services auxiliary to Maritime Transport 
a) Maritime Cargo Handling Services 
b) Storage and warehousing Services 
(part of CPC 742) 
c) Customs Clearance Services 
d) Container Station and Depot Services  Unbound for maritime cargo handling services, otherwise none. 
Central America establishes a nationality requirement to exercise  "Customs Agents" and  "Special Customs Representative " 
services.
EN 15.12.2012 Official Journal of the European Union 1993
 Sector or sub-sector  Description of reservations  
e) Maritime Agency Services 
f) Maritime Freight Forwarding Services 
g) Rental of Vessels with Crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  
B. Services auxiliary to internal waterways transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Vessels with Crew 
(CPC 7223) 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745) 
g) Other supporting and auxiliary services 
(part of CPC 749)  Unbound.  
C. Services auxiliary to rail transport 
a) Cargo-handling services 
(part of CPC 741)  Unbound.
EN 1994 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113) 
e) Supporting services for rail transport services 
(CPC 743) 
f) Other supporting and auxiliary services 
(part of CPC 749)  
D. Services auxiliary to road transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Commercial Road Vehicles with Operators 
(CPC 7124) 
e) Supporting services for road transport equipment 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  Unbound.  
E. Services auxiliary to air transport services  
a) Ground handling services (including catering)  Unbound except for catering.  
b) Storage and warehouse services 
(part of CPC 742)  Unbound.
EN 15.12.2012 Official Journal of the European Union 1995
 Sector or sub-sector  Description of reservations  
c) Freight transport agency services 
(part of CPC 748)  Unbound.  
d) Rental of aircraft with crew 
(CPC 734)  None. 
e) Airport management  Unbound.  
f) Sales and Marketing  None. 
g) Computer Reservations System  None. 
F. Services auxiliary to pipeline transport of goods other than fuel (31 ) 
a) Storage and warehouse services of goods other than fuel transported by 
pipelines 
(part of CPC 742)  Unbound.  
18. ENERGY SERVICES  
A. Services Incidental to Mining 
(CPC 883) (32 ) Unbound.  
B. Pipeline Transportation of fuels 
(CPC 7131)  None. 
C. Storage and warehouse services of fuels transported through pipelines 
(part of CPC 742)  None. 
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271)  None. 
E. Retailing Services of motor fuel 
(CPC 613) 
F. Retail sales of fuel oil, bottled gas  None. 
G. Services incidental to energy distribution 
(CPC 887)  Unbound except for consultancy services, where: None.
EN 1996 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
19. OTHER SERVICES NOT INCLUDED ELSEWHERE  
a) Washing, Cleaning and Dyeing services 
(CPC 9701)  None. 
b) Hairdressing services 
(CPC 97021)  None. 
c) Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  None. 
d) Other beauty treatment services n.e.c 
(CPC 97029)  None. 
e) Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation purposes (33 ) 
(CPC ver. 1.0 97230)  None. 
f) Telecommunications connection services 
(CPC 7543)  None. 
g) Domestic services 
(CPC 980)  None.  
(1 ) For greater certainty, this clause applies to foreign workers under an employment relation and without prejudice of commitmen ts undertaken by El Salvador under Chapter 4 (Temporary Presence of Natural Persons for Business 
Purposes). 
(2 ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.f) and 6.F.g. 
(3 ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be foun d in ENERGY SERVICES under 18.A. 
(4 ) Does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h). 
(5 ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content. 
(6 ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p). 
(7 ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be f ound in ENERGY SERVICES. 
(8 ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee  or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES. 
(9 ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot w ater, which are to be found in ENERGY SERVICES. 
(10 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 6.A.a). Legal  services. 
(11 ) For all these sectors, El Salvador will administer these concessions in accordance to their national biodiversity protection plans. Additionally, El Salvador reserves the right to participate in, and acquaint with, the studies and results that 
are derived from the supply of these services. 
(12 ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services. 
(13 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(14 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to  6.F.l) 4. Maintenance and repair services of office machinery and equipment including computers (CPC 
845) are to be found under 6.B. Computer services. 
(15 ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p). 
(16 ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printe d matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these 
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services.
EN 15.12.2012 Official Journal of the European Union 1997
 (17 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 1.B. Computer services. 
(18 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(19 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(20 ) For greater certainty, horizontal commitment number 15 applies to this sector. 
(21 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D. 
(22 ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l). Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and 
18.F. 
(23 ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 6.A.k). 
(24 ) Corresponds to sewage services. 
(25 ) Corresponds to Cleaning Services of Exhaust Gases. 
(26 ) Corresponds to parts of Nature and Landscape Protection Services. 
(27 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling se rvices. 
(28 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(29 ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 18.B. 
(30 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F .l) 1 to 6.F.l) 4. 
(31 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 18.C. 
(32 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8.  CONSTRUCTION SERVICES. 
(33 ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by  nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).
GUATEMALA 
1. The list of commitments below indicates the economic activities committed pursuant to Article 166 of this Agreement 
and, by means of reservations, the market access and national treatment limitations, conditions and qualifications at 
apply to establishments and investors of the EU Party in those activities. The list is composed of the following 
elements:  
(a) A first column indicating the economic activities in which the commitment is assumed by the Party, and the scope 
to which the reservations apply;  
(b) A second column describing the applicable reservations.  
2. For the purpose of this list, the term none indicates economic activities where there are no limitations, conditions and 
qualifications to national treatment or market access. The term unbound indicates that no national treatment or 
market access commitments have been made.  
For greater certainty, the absence of specific reservations in a given economic activity is without prejudice to the 
horizontal reservations that apply.  
3. Economic activities not mentioned in the list below are not committed.  
4. In identifying individual economic activities:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1 , 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; 
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver 1.0, 1998.  
5. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when 
they do not constitute market access or national treatment reservation within the meaning of Articles 164 and 165 of 
this Agreement. Those measures (for example: need to obtain a license, universal service obligations, need to obtain 
recognition of qualifications in regulated sectors, need to pass specific examinations, including language examinations, 
non-discriminatory requirement that certain activities may not be carried out in environmental protected zones or 
areas of particular historic and artistic interest), even if not listed, apply in any case to investors of the EU Party.  
6. In accordance with Article 159 paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
7. In accordance with Article 164 of this Agreement non-discriminatory requirements as regards the types of legal form 
of an establishment are not included in the list below.  
8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no 
rights directly to individual natural persons or juridical persons.EN 1998 Official Journal of the European Union 15.12.2012
EN 15.12.2012 Official Journal of the European Union 1999
 Economic activity  Description of reservations  
HORIZONTAL RESERVATIONS 
All economic activities listed:  
Guatemala reserves the right to adopt or maintain any measure that guarantees rights or preferences for Minorities and Indigeno us Populations, socially and economically disadvantaged.  
Investment 
Foreign nationals require an authorisation from the  Oficina de Control de Areas de Reserva del Estado  to acquire ownership of the following state-owned land: 
(a) real estate located in urban zones; and 
(b) real estate for which rights were registered in the General 
Property Registry before March 1, 1956 in the following locations: 
(i) a 3 - kilometre- long strip of land along the ocean; 
(ii) 200 meters around the lakeshores; 
(iii) 100 meters on either side of the navigable rivers; and 
(iv) 50 meters around any spring that serves as a source of water for the population. 
Only the Government may rent state-owned land described above to enterprises organised under Guatemalan law.  
Investment 
Only Guatemalans by birth and companies owned one hundred percent by Guatemalans by birth can be owners or possessing national lands located within fifteen kilometres from the border. 
Foreigners may, however, owning or possessing urban property or property rights of the State, registered with the Registrar Gen eral of the Property, prior to 1 March 1956 within fifteen kilometres of the 
border.  
Investment 
A company constituted under foreign laws, can be established in Guatemala in any form, but shall constitute a capital allocated  to its operations in Guatemala, and a bond in favour of a third party for an 
amount not less than the equivalent in  quetzales of US$ 50,000, which shall remain in force for as long as that company is operating in Guatemala. 
The exact amount of the bond will be determined by the Register of Companies based  inter alia  on the amount of the investment. 
For greater certainty, the requirement of a bond should not to be viewed as an impediment to a company organised under the laws  of a foreign country, to settle in Guatemala.  
Every employer is prohibited to employ less than ninety percent of Guatemalan workers and pay them less than eighty-five percen t of the total wages earned in their respective business unless otherwise 
provided under special laws. 
Both proportions may change: 
a) If so require obvious reasons of protecting and promoting the national economy, or lack of Guatemalans technicians in a part icular activity or defending national workers to demonstrate their abilities. In all 
these circumstances, the Executive Branch, through agreement reasoned issued through the Ministry of Labor and Social Security,  both ratios may decrease by up to ten per cent each and for a period of five 
years for each company, or increase them to eliminate the participation of foreign workers.
EN 2000 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
In the case the Ministry authorises the reduction of rates expressed before, it should require companies to prepare Guatemalan technicians in the branch of their activities within that purpose was granted; 
and 
b) When authorised and controlled immigration occur by the Executive Branch or contracted by the same, and entering or have ent ered the country to work in the establishment or development of settled 
agriculture or livestock, welfare institutions or cultural character; or in the case of Central American origin. In all these c ircumstances, the scope of the respective modification should be given the discretion 
of the Executive Branch, but the agreement that was handed down through the Ministry of Labor and Social Security must clearly state the reasons, limit and duration of the change is made. 
For the purposes of the first paragraph, fractions should not be taken into account, and when the total number of employees doe s not exceed five, four of them shall be Guatemalan.  
The provision of this measure does not apply to managers, administrators, supervisors and general managers of companies. 
For greater certainty this clause applies to foreign workers under an employment relationship in the host country and without p rejudice of the commitments made under Chapter 4 (Temporary Presence of 
Natural Persons for Business Purposes).  
NON SERVICES SECTORS  
Market access for non services is unbound. Any more favourable commitment on market access for non services sectors within the meaning of Article 164 on market access in the establishment chapter, 
resulting from an international agreement shall constitute a commitment under this agreement as of the date of entry into force  of that agreement.  
ALL SECTORS 
Economic activities considered as public utilities may be subject to a public monopoly or to exclusive rights granted to natura l persons or juridical persons, public or private.  
SPECIFIC RESERVATIONS  
1. AGRICULTURE, HUNTING, FORESTRY  
A. Agriculture, hunting. 
(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and consultancy 
services (1 ). None. 
B. Forestry and logging 
(ISIC rev 3.1: 020) excluding advisory and consultancy services.  Only Guatemalan nationals or enterprises organised under Guatemalan law may exploit and renew forestry resources.  
2. FISHING AND AQUACULTURE 
(ISIC rev.3.1: 0501, 0502) excluding services.  None. 
3. MINING AND QUARRYING  
A. Mining of coal and lignite; extraction of peat 
(ISIC rev 3.1: 10)  None. 
B. Extraction of crude petroleum and natural gas (2 ) 
(ISIC rev 3.1: 1110)  None.
EN 15.12.2012 Official Journal of the European Union 2001
 Economic activity  Description of reservations  
C. Mining of metal ores 
(ISIC rev 3.1: 13)  None. 
D. Other mining and quarrying 
(ISIC rev 3.1: 14)  None 
4. MANUFACTURING (3 ) 
A. Manufacture of food products and beverages 
(ISIC rev 3.1: 151, 152, 153, 154)  None. 
B. Manufacture of tobacco products. 
(ISIC rev 3.1: 16)  None. 
C. Manufacture of textiles 
(ISIC rev 3.1: 17)  None. 
D. Manufacture of wearing apparel; dressing and dyeing of fur 
(ISIC rev 3.1: 18)  None. 
E. Tanning and dressing of leather; manufacture of luggage, handbags, 
saddlery, harness and footwear 
(ISIC rev 3.1: 19)  None. 
F. Manufacture of wood and of products of wood and cork, except furniture; 
manufacture of articles of straw and plaiting materials 
(ISIC rev 3.1: 20)  None.  
G. Manufacture of paper and paper products 
(ISIC rev 3.1: 21)  None. 
H. Publishing, printing and reproduction of recorded media (4 ) 
(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract 
basis (5 )) None. 
I. Manufacture of coke oven products 
(ISIC rev 3.1: 231)  None. 
J. Manufacture of refined petroleum products 
(ISIC rev 3.1: 232)  None.
EN 2002 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
K. Manufacture of chemicals and chemical products other than explosives 
(ISIC rev 3.1: 24 excluding manufacturing of explosives)  None. 
L. Manufacture of rubber and plastics products 
(ISIC rev 3.1: 25)  None. 
M. Manufacture of other non-metallic mineral products 
(ISIC rev 3.1: 261)  None. 
N. Manufacture of basic metals 
(ISIC rev 3.1: 27)  None. 
O. Manufacture of fabricated metal products, except machinery and equipment 
(ISIC rev 3.1: 28)  None. 
P. Manufacture of machinery  
a) Manufacture of general purpose machiner 
(ISIC rev 3.1: 291)  None. 
b) Manufacture of special purpose machinery other than weapons and 
munitions 
(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)  None. 
c) Manufacture of domestic appliances n.e.c. 
(ISIC rev 3.1: 293)  None. 
d) Manufacture of office, accounting and computing machinery. 
(ISIC rev 3.1 30)  None. 
e) Manufacture of electrical machinery and apparatus n.e.c. 
(ISIC rev 3.1: 31)  None. 
f) Manufacture of radio, television and communication equipment and 
apparatu 
(ISIC rev 3.1: 32)  None.
EN 15.12.2012 Official Journal of the European Union 2003
 Economic activity  Description of reservations  
Q. Manufacture of medical, precision and optical instruments, watches and 
clock 
(ISIC rev 3.1: 33)  None.  
R. Manufacture of motor vehicles, trailers and semi-trailers 
(ISIC rev 3.1: 34)  None. 
S. Manufacture of other (non-military) transport equipment 
(ISIC rev 3.1: 351, 352, 359 excluding manufacturing of warships, 
warplanes and other transport equipment for military use)  None. 
T. Manufacture of furniture; manufacturing n.e.c. 
(ISIC rev 3.1: 361, 369)  None. 
U. Recycling 
(ISIC rev 3.1: 371)  None. 
5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER (excluding nuclear based e lectricity generation).  
A. Production of electricity; transmission and distribution of electricity on own 
account 
(part of ISIC rev 3.1: 4010) (6 ) None. 
B. Manufacture of gas; distribution of gaseous fuels through mains on own 
account 
(part of ISIC rev 3.1: 4020) (7 ) None. 
C. Production of steam and hot water; distribution of steam and hot water on 
own account. 
(part of ISIC rev 3.1: 4030) (8 ) None. 
6. BUSINESS SERVICES  
A. Professional Services  
a) 1. Legal Services 
(CPC 861) (9 ) Full admission to the Bar is subject to nationality. 
Foreign persons can provide services only in partnership or in association with national lawyers.
EN 2004 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
excluding legal advisory and legal documentations and certification 
services provided by legal professionals entrusted with public functions, 
such as notaries.  
b) 1. Accounting and book keeping Services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220)  Foreign persons can provide services only in partnership or in association with national service providers.  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)  Foreign persons can provide services only in partnership or in association with national service providers.  
c) Taxation Advisory Services 
(CPC 863) (10 ) Foreign persons can provide services only in partnership or in association with national service providers.  
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  Foreign persons can provide services only in partnership or in association with national service providers.  
f) Engineering services and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  Foreign persons can provide services only in partnership or in association with national service providers.  
h) Medical (including psychologists) and dental services 
(CPC 9312 and part of CPC 85201)  Foreign persons can provide services only in partnership or in association with national service providers.  
i) Veterinary services 
(CPC 932)  Foreign persons can provide services only in partnership or in association with national service providers.  
j) 1. Midwives services 
(part of CPC 93191)  None. 
j) 2. Services provided by nurses, physiotherapists and Paramedical personnel 
(part of CPC 93191)  Foreign persons can provide services only in partnership or in association with national service providers.
EN 15.12.2012 Official Journal of the European Union 2005
 Economic activity  Description of reservations  
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211) 
and other services supplied by pharmacists  None. 
B. Computer and Related Services 
(CPC 841, 842, 843, 844,845, 849)  None. 
C. Research and development services (R&D) (11 ) 
a) R & D services on natural sciences 
(CPC 851)  None. 
b) R & D services on Social Sciences and Humanities 
(CPC 852 excluding psychologists services) (12 ) 
c) Interdisciplinary R & D services 
(CPC 853)  None.  
D. Real Estate Services (13 ) 
a) Involving Own or Leased Property 
(CPC 821)  None. 
b) On a Fee or Contract Basis 
(CPC 822)  None. 
E. Rental/Leasing Services without Operators  
a) Relating to Ships 
(CPC 83103)  None. 
b) Relating to Aircraft 
(CPC 83104)  None. 
c) Relating to Other Transport Equipment 
(CPC 83101, CPC 83102 and CPC 83105)  None.
EN 2006 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
d) Relating to Other Machinery and Equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  None. 
e) Relating to personal and household goods 
(CPC 832)  None. 
f) Telecommunications equipment rental 
(CPC 7541)  None. 
F. Other Business Services  
a) Advertising 
(CPC 871)  None. 
b) Market Research and Opinion Polling 
(CPC 864)  None. 
c) Management Consulting Services 
(CPC 865)  None. 
d) Services Related to Management Consulting 
(CPC 866)  None. 
e) Technical Testing and Analysis Services (CPC 8676)  None. 
f) Advisory and Consulting services incidental to Agriculture, Hunting and 
Forestry 
(part of CPC 881)  None. 
g) Advisory and Consulting Services Relating to Fishing 
(part of CPC 882)  None. 
h) Advisory and Consulting Services incidental to Manufacturing 
(part of CPC 884 and part of CPC 885)  None.
EN 15.12.2012 Official Journal of the European Union 2007
 Economic activity  Description of reservations  
i) Placement an Supply Services of Personnel  
i) 1. Executive search 
(CPC 87201)  None. 
i) 2. Placement Services 
(CPC 87202)  None. 
i) 3. Supply Services of office support personnel 
(CPC 87203)  None. 
i) 4. Model agency Services 
(part of CPC 87209)  None. 
j) 1. Investigation Services 
(CPC 87301)  None. 
j) 2. Security Services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  None. 
k) Related Scientific and Technical Consulting Services (14 ) 
(CPC 8675)  None. 
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  None. 
l) 2. Maintenance and Repair of Rail Transport Equipment 
(part of CPC 8868)  None. 
l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles 
and road transport Equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  None. 
l) 4. Maintenance and Repair of Aircraft and parts thereof 
(part of CPC 8868)  None.
EN 2008 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
l) 5. Maintenance and Repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (15 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  None. 
m) Building-Cleaning Services 
(CPC 874)  None. 
n) Photographic Services 
(CPC 875)  None. 
o) Packaging Services 
(CPC 876)  None. 
p) Printing and Publishing 
(CPC 88442)  None. 
q) Convention Services 
(part of CPC 87909)  None. 
r) 1. Translation and Interpretation Services 
(CPC 87905)  None. 
r) 2. Interior Design and other Specialty Design Services 
(CPC 87907)  None. 
r) 3. Collection Agency Services 
(CPC 87902)  None. 
r) 4. Credit reporting services 
(CPC 87901)  None. 
r) 5. Duplicating services 
(CPC 87904) (16 ) None.
EN 15.12.2012 Official Journal of the European Union 2009
 Economic activity  Description of reservations  
r) 6. Telecommunications consulting services 
(CPC 7544)  None. 
r) 7. Telephone answering services 
(CPC 87903)  None. 
7. COMMUNICATION SERVICES  
A. Postal and Courier Services 
(CPC 7511 and CPC 7512) 
Services relating to the Handling of the postal items, according to the 
following list of sub- sectors whether for domestic or foreign destinations: 
i) Handling of addressed written communications on any kind of physical 
medium, services including the direct mail and hybrid mail 
ii) Handling of addressed parcels and packages, 
iii) handling of addressed press products, 
iv) handling of items referred to in i) to iii) above as registered or insured 
mail 
v) express delivery services (17 ) for items referred to i) to iii), 
vi) handling of non-addressed items, 
vii) documents exchange  None. 
B. Telecommunications Services  
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (18 ), excluding broadcasting (19 ) None. 
b) Satellite broadcast transmission services (20 ) None except that: 
— the commitments are subject to reciprocity 
— service suppliers in this sector may be subject to obligations to safeguard general interest objectives related to the convey ance 
of content through their network in line with the Republic of Guatemala regulatory framework for electronic communi ­
cations.
EN 2010 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
8. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  None.  
9. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material)  
A. Commission agents' services  
a) Commission agents' services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Other commission agents' services 
(CPC 621)  None. 
B. Wholesale Trade Services  
a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Wholesale Trade Services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (21 )) None. 
C. Retailing Services (22 ) 
Retailing Services of motor vehicles, motorcycles and snowmobiles and parts 
and accessories thereof 
(CPC 61112, part of CPC 6113 and part of CPC 6121) 
Retailing Services of telecommunication terminal equipment 
(part of CPC 7542)  None.
EN 15.12.2012 Official Journal of the European Union 2011
 Economic activity  Description of reservations  
Food retailing services 
(CPC 631) 
Retailing services of other (non-energy) goods, except retail sales of phar ­
maceutical, medical and orthopaedic goods (23 ) 
(CPC 632 excluding CPC 63211 and 63297)  
D. Franchising 
(CPC 8929)  None. 
10. EDUCATIONAL SERVICES  
(only privately funded services)  
A. Primary Education Services 
(CPC 921) 
B. Secondary Education Services 
(CPC 922) 
C. Higher Education Services 
(CPC 923) 
D. Adult Education Services 
(CPC 924)  None.  
E. Other education services 
(CPC 929)  Unbound.  
11. ENVIRONMENTAL SERVICES  
A. Waste Water Services 
(CPC 9401) (24 ) None. 
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse Disposal Services 
(CPC 9402)  None.
EN 2012 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
b) Sanitation and Similar Services 
(CPC 9403)  
C. Protection of ambient air and climate 
(CPC 9404) (25 ) None. 
D. Remediation and clean up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 9406) (26 ) None. (27 ) 
E. Noise and vibration abatement 
(CPC 9405)  None. 
F. Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406)  None.  
G. Other environmental and ancillary services 
(CPC 9409)  Unbound.  
12. FINANCIAL SERVICES 
Guatemala reserves the right to adopt or maintain measures requiring the incorporation in Guatemala of foreign financial servic e suppliers in Guatemala, other than those seeking to operate as banks or 
insurance companies within Guatemala.  
A. Insurance and insurance-related services (28 ) 
Sub-sectors 1-4  None. 
B. Banking and other financial services (excluding insurance) 
Sub-sectors 1-12  None. 
13. HEALTH SERVICES AND SOCIAL SERVICES  
(only privately funded services)  
A. Hospital Services 
(CPC 9311)  None.
EN 15.12.2012 Official Journal of the European Union 2013
 Economic activity  Description of reservations  
B. Ambulance Services 
(CPC 93192)  None. 
C. Residential health facilities other than hospital services 
(CPC 93193)  None. 
D. Social Services 
(CPC 933)  Unbound.  
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, Restaurants and Catering 
(CPC 641, CPC 642 and CPC 643) 
excluding catering in air transport services (29 ) None. 
B. Travel Agencies and Tour Operators Services (including tour managers) 
(CPC 7471)  None. 
C. Tourist Guides Services 
(CPC 7472)  None except that only Guatemalan or nationals of a foreign country that are residents in Guatemala may provide tour guide 
services.  
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services) (only privately funded services)  
A. Entertainment Services (including Theatre, Live Bands, Circus and 
Discotheque Services) 
(CPC 9619)  None. 
B. News and Press Agencies Services 
(CPC 962)  None. 
C. Libraries, archives, museums and other cultural services 
(CPC 963)  None. 
D. Sporting services 
(CPC 9641)  None.
EN 2014 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
E. Recreation park and beach Services 
(CPC 96491)  None. 
16. TRANSPORT SERVICES 
A. Maritime transport  
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (30 ) None.  
B. Internal Waterways Transport  
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  None. 
C. Rail Transport  
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112) 
c) Pushing and towing services 
(CPC 7113)  None. 
D. Road Transport 
a) Passenger Transportation 
(CPC 7121 and CPC 7122)  None. 
b) Freight Transportation 
(CPC 7123)  None.
EN 15.12.2012 Official Journal of the European Union 2015
 Economic activity  Description of reservations  
E. Pipeline transport of goods other than fuel (31 ) 
(CPC 7139)  None 
17. SERVICES AUXILIARY TO TRANSPORT (32 ) 
A. Services auxiliary to Maritime Transport  
a) Maritime Cargo Handling Services 
b) Storage and warehousing Services 
(part of CPC 742) 
c) Customs Clearance Services 
d) Container Station and Depot Services 
e) Maritime Agency Services 
f) Maritime Freight Forwarding Services 
g) Rental of Vessels with Crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  None except for pushing and towing.  
B. Services auxiliary to internal waterways transport  
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748)  None except for pushing and towing.
EN 2016 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
d) Rental of Vessels with Crew 
(CPC 7223) 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745) 
g) Other supporting and auxiliary services 
(part of CPC 749)  
C. Services auxiliary to rail transport  
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113) 
e) Supporting services for rail transport services 
(CPC 743) 
f) Other supporting and auxiliary services 
(part of CPC 749)  None. 
D. Services auxiliary to road transport  
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742)  None.
EN 15.12.2012 Official Journal of the European Union 2017
 Economic activity  Description of reservations  
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Commercial Road Vehicles with Operators 
(CPC 7124) 
e) Supporting services for road transport equipment 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  
E. Services auxiliary to air transport services  
a) Ground handling services (including catering)  None. 
b) Storage and warehouse services 
(part of CPC 742)  None. 
c) Freight transport agency services 
(part of CPC 748)  None. 
d) Rental of aircraft with crew 
(CPC 734)  None. 
e) Sales and Marketing  None. 
f) Maintenance and repair of aircraft services.  None. 
g) Computer Reservations System.  None. 
h) Airport management  None 
F. Services auxiliary to pipeline transport of goods other than fuel  
Storage and warehouse services of goods other than fuel transported by 
pipelines 
(part of CPC 742)  None
EN 2018 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
18. ENERGY SERVICES  
A. Services Incidental to Mining (CPC 883) (33 ) None. 
B. Pipeline Transportation of fuels 
(CPC 7131)  None. 
C. Storage and warehouse services of fuels transported through pipelines (part 
of CPC 742)  None. 
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271) 
and wholesale trade services of electricity, steam and hot water  None. 
E. Retailing Services of motor fuel 
(CPC 613) 
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled) gas, steam and hot water  None. 
G. Services incidental to energy distribution (34 ) 
(CPC 887)  None 
19. OTHER SERVICES NOT INCLUDED ELSEWHERE  
a) Washing, Cleaning and Dyeing services 
(CPC 9701)  None. 
b) Hairdressing services 
(CPC 97021)  None. 
c) Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  None.
EN 15.12.2012 Official Journal of the European Union 2019
 Economic activity  Description of reservations  
d) Other beauty treatment services n.e.c 
(CPC 97029)  None. 
e) Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation purposes (35 ) (CPC ver. 1.0 97230)  None. 
f) Telecommunications connection services 
(CPC 7543)  None. 
g) Domestic services 
(CPC 980)  None.  
(1 ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.f) and 6.F.g). 
(2 ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be foun d in ENERGY SERVICES under 18.A. 
(3 ) Does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6. F) h). 
(4 ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content. 
(5 ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p). 
(6 ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be f ound in ENERGY SERVICES. 
(7 ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee  or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES. 
(8 ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot w ater, which are to be found in ENERGY SERVICES. 
(9 ) Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and ce rtification services. Provision of legal services is only authorised in respect of public international law, EU law 
and the law of any jurisdiction where the service supplier or its personnel is qualified to practice as lawyer, and is subject to licensing requirements applicable in Guatemala. Legal services in respect of Guatemalan law shall in principle 
be carried out by or though a fully qualified lawyer admitted to the Bar in Guatemala acting personally. Full admission to the Bar in Guatemala is necessary for representation before the Courts and other competent authorities in 
Guatemala since it involves practice of Guatemalan procedural law. 
(10 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.a). Legal  services. 
(11 ) For all these sectors, Guatemala will administer these concessions with conformity to the national biodiversity protection pl ans, knowledge and natural resources. Additionally, Guatemala reserves the right to participate and acquaint 
with the studies and reaches derived from the supply of these services. 
(12 ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services. 
(13 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(14 ) The horizontal limitation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.). 
(15 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to  6.F.l) 4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Comp uter services. 
(16 ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p). 
(17 ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printe d matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these 
items throughout the supply of the service. Express delivery services d not include (i) air transport services, (ii) services s upplied in the exercise of governmental authority, or (iii) maritime transport services. 
(18 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 6.B. Computer services. 
(19 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(20 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(21 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D. 
(22 ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l). Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and 
18.F. 
(23 ) Retail sales of pharmaceutical, medical and orthopedic goods are to be found under PROFESSIONAL SERVICES in 6.A.k). 
(24 ) Corresponds to sewage services. 
(25 ) Corresponds to Cleaning Services of Exhaust Gases. 
(26 ) Corresponds to parts of Nature and Landscape Protection Services. 
(27 ) The provision of these services must be consistent with national policies for the operation and maintenance of natural resour ces and biodiversity. 
(28 ) It is understood, only individuals and enterprises authorised by law may solicit, promote, or sell insurance, or perform any other insurance activity within the territory of Guatemala. 
(29 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling se rvices. 
(30 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved.
EN 2020 Official Journal of the European Union 15.12.2012
 (31 ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 18.B. 
(32 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F .l) 1 to 6.F.l) 4. 
(33 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. Does not include direct access to or 
exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8.  CONSTRUCTION SERVICES. 
(34 ) Except for consulting services. 
(35 ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by  nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).
HONDURAS 
1. The list of commitments below indicates the economic activities committed pursuant to Article 166 of this Agreement 
and, by means of reservations, the market access and national treatment limitations, conditions and qualifications that 
apply to establishments and investors of the EU Party in those activities. The list is composed of the following 
elements:  
(a) A first column indicating the economic activities in which the commitment is assumed by the Party, and the scope 
to which the reservations apply;  
(b) A second column describing the applicable reservations.  
2. For the purpose of this list, the term none indicates economic activities where there are no limitations, conditions and 
qualifications to national treatment or market access. The term unbound indicates that no national treatment or 
market access commitments have been made.  
For greater certainty, the absence of specific reservations in a given economic activity is without prejudice to the 
horizontal reservations that apply.  
3. Economic activities not mentioned in the list below are not committed.  
4. In identifying individual economic activities:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1, 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; 
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when 
they do not constitute market access or a national treatment limitations, conditions and qualifications within the 
meaning of Articles 164 and 165 of this Agreement. Those measures (for example need to obtain a license, universal 
service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations, 
including language examinations, non-discriminatory requirement that certain activities may not be carried out in 
environmental protected zones or areas of particular historic and artistic interest), even if not listed, apply in any case 
to investors of the EU Party.  
6. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
7. In accordance with Article 164 of this Agreement non-discriminatory requirements as regards the types of legal form 
of an establishment are not included in the list below.  
8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no 
rights directly to individual natural persons or juridical persons.EN 15.12.2012 Official Journal of the European Union 2021
EN 2022 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
HORIZONTAL RESERVATIONS 
The authorisation to establish a commercial presence may take into account the following criteria: 
A ceiling of ten per cent is established for the number of foreign workers in an enterprise who may not receive more than fifte en per cent of total wages paid. Both proportions can be modified when therefore 
they demand evident reasons of protection and promotion to the national economy or of lack of Honduran technicians in certain a ctivity, or of defense of the national workers who demonstrate their capacity. 
In all these circumstances the Executive authority, by means of reasoned agreement emitted by the  Ministerio de Trabajo y Prevision Social , can decrease both proportions until a ten percent each and during a 
period of five years for each company, or to increase them until eliminate the participation of the foreign workers. 
The percentages referred to above do not apply to company managers, directors, administrators, supervisors or general executive s, provided that there are not more than two in each enterprise. 
In order to obtain the necessary work permit, foreigners must be resident in Honduras. 
EU nationals will be treated no less favourably than nationals of any other country in the application of the  Codigo de Trabajo . 
State land, common land, and private land within forty kilometres of the borders and coastlines, and such land on islands, keys , coral reefs, breakwaters, rocks, and sand shoals in Honduras, can only be 
acquired, possessed, or held under any title by Honduran nationals by birth, by enterprises fully owned by Honduran nationals, and by state institutions. 
Notwithstanding the preceding paragraph, any person may acquire, possess, hold, or lease for up to forty years (which may be re newed) urban lands in such areas provided that it is certified and approved for 
tourist purposes, economic or social development, or for the public interest by the  Secretaría de Estado en el Despacho de Turismo . 
Any person that acquires, possesses, or holds such urban land may transfer that land only after prior authorisation by the  Secretaría de Estado en el Despacho de Turismo.  
Small-scale industry and trade are reserved to Honduran persons. Foreign investors cannot engage in small-scale industry or tra de unless they are naturalised citizens and their country of origin grants 
reciprocity.  "Small-scale industry and trade " means an enterprise with capital, excluding land, buildings, and vehicles, of less than 150 000  Lempiras . 
Non-Honduran cooperatives may establish in Honduras if they receive authorisation from the  Instituto Hondureño de Cooperativas . Authorisation will be granted if: 
(a) reciprocity exists in the country of origin; and 
(b) the non-Honduras cooperative has at least one permanent legal representative in Honduras.  
A society formed in accordance with the foreign laws can dedicate itself to the exercise of the commerce in Honduras if: 
It has a permanent representative in Honduras with ample faculties to realise all the legal acts and businesses that there are to be celebrated and to provide effect in the national territory.  
Social Services: Honduras reserves the right to adopt or maintain any measure with respect to the provision of law enforcement and correctional services, and the following services to the extent they are social 
services established or maintained for a public purpose: income security or insurance, social security or insurance, social wel fare, public education, public training, health, and child care.  
Public Utility: Economic activities or services considered as public services or public utilities may be subject to a public mo nopoly or to exclusive rights granted to natural persons or juridical persons, public or 
private. 
The market access and national treatment limitations maintained at local governments' level are consolidated, though they are n ot listed. These limitations shall not be construed as nullifying the commitments 
taken by Honduras in the chapter on Public Procurement.
EN 15.12.2012 Official Journal of the European Union 2023
 Economic activity  Description of reservations  
SPECIFIC RESERVATIONS  
1. AGRICULTURE, HUNTING, FORESTRY  
A. Agriculture, hunting 
(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and consultancy 
services (1 ) Beneficiaries must be Honduran nationals by birth, individually or organised in peasant cooperatives or other peasant enterpris es. 
B. Forestry and logging 
(ISIC rev 3.1: 020) excluding advisory and consultancy services  None. 
2. FISHING AND AQUACULTURE 
(ISIC rev.3.1: 0501, 0502) excluding services  Only Honduran nationals resident in Honduras and enterprises organised under Honduran law at least fifty one percent owned 
by Honduran nationals can engage in commercial fishing in the territorial waters, rivers, and lakes in Honduras. 
For greater certainty, only Honduran flag vessels can perform commercial fishing activities in territorial waters in Honduras. 
For greater certainty, only Honduran nationals by birth can be captains of commercial fishing vessels.  
3. MINING AND QUARRYING  
A. Mining of coal and lignite; extraction of peat 
(ISIC rev 3.1: 10)  None. 
B. Extraction of crude petroleum and natural gas (2 ) 
(ISIC rev 3.1: 1110)  Honduras reserves the right to adopt or maintain non-discriminatory measures related to the supply and distribution or 
wholesale of crude, reconstituted, refined petroleum products, to bunker and all its derivatives.  
C. Mining of metal ores 
(ISIC rev 3.1: 13)  None. 
D. Other mining and quarrying 
(ISIC rev 3.1: 14)  None. 
4. MANUFACTURING (3 ) 
A. Manufacture of food products and beverages 
(ISIC rev 3.1: 151, 152, 153, 154)  None. 
B. Manufacture of tobacco products 
(ISIC rev 3.1: 16)  None.
EN 2024 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
C. Manufacture of textiles 
(ISIC rev 3.1: 17)  None. 
D. Manufacture of wearing apparel; dressing and dyeing of fur 
(ISIC rev 3.1: 18)  None. 
E. Tanning and dressing of leather; manufacture of luggage, handbags, 
saddlery, harness and footwear 
(ISIC rev 3.1: 19)  None. 
F. Manufacture of wood and of products of wood and cork, except furniture; 
manufacture of articles of straw and plaiting materials 
(ISIC rev 3.1: 20)  None. 
G. Manufacture of paper and paper products 
(ISIC rev 3.1: 21)  None. 
H. Publishing, printing and reproduction of recorded media (4 ) 
(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract 
basis (5 )) None. 
I. Manufacture of coke oven products 
(ISIC rev 3.1: 231)  None. 
J. Manufacture of refined petroleum products 
(ISIC rev 3.1: 232)  Honduras reserves the right to adopt or maintain non-discriminatory measures related to the supply and distribution or 
wholesale of crude, reconstituted, refined petroleum products, to bunker and all its derivatives.  
K. Manufacture of chemicals and chemical products other than explosives 
(ISIC rev 3.1: 24 excluding manufacturing of explosives)  None. 
L. Manufacture of rubber and plastics products 
(ISIC rev 3.1: 25)  None. 
M. Manufacture of other non-metallic mineral products 
(ISIC rev 3.1: 261)  None.
EN 15.12.2012 Official Journal of the European Union 2025
 Economic activity  Description of reservations  
N. Manufacture of basic metals 
(ISIC rev 3.1: 27)  None. 
O. Manufacture of fabricated metal products, except machinery and equipment 
(ISIC rev 3.1: 28)  None. 
P. Manufacture of machinery  
a) Manufacture of general purpose machinery 
(ISIC rev 3.1: 291)  None. 
b) Manufacture of special purpose machinery other than weapons and 
munitions 
(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)  None. 
c) Manufacture of domestic appliances n.e.c. 
(ISIC rev 3.1: 293)  None. 
d) Manufacture of office, accounting and computing machinery 
(ISIC rev 3.1: 30)  None. 
e) Manufacture of electrical machinery and apparatus n.e.c. 
(ISIC rev 3.1: 31)  None. 
f) Manufacture of radio, television and communication equipment and 
apparatus 
(ISIC rev 3.1: 32)  None. 
Q. Manufacture of medical, precision and optical instruments, watches and 
clocks 
(ISIC rev 3.1: 33)  None.  
R. Manufacture of motor vehicles, trailers and semi-trailers 
(ISIC rev 3.1: 34)  None. 
S. Manufacture of other (non-military) transport equipment 
(ISIC rev 3.1: 351, 352, 359 excluding manufacturing of warships, 
warplanes and other transport equipment for military use)  None.
EN 2026 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
T. Manufacture of furniture; manufacturing n.e.c. 
(ISIC rev 3.1: 361, 369)  None. 
U. Recycling 
(ISIC rev 3.1: 371)  None. 
5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER (EXCLUDING NUCLEAR BASED E LECTRICITY GENERATION)  
A. Production of electricity; transmission and distribution of electricity on own 
account 
(part of ISIC rev 3.1: 4010) (6 ) In order to be established in Honduras and supply electrical energy distribution services, an enterprise must be organised as a  
commercial corporation with nominative stock.  
B. Manufacture of gas; distribution of gaseous fuels through mains on own 
account 
(part of ISIC rev 3.1: 4020) (7 ) Only the hondureños and enterprises organised under Honduran law may be authorised to sell petroleum products. The Enter ­
prises must be at least fifty one percent owned by Honduran nationals. 
Honduras reserves the right to adopt or maintain non-discriminatory measures related to supply and distribution or wholesale of  
crude, reconstituted, refined petroleum products, to bunker and all its derivatives.  
C. Production of steam and hot water; distribution of steam and hot water on 
own account 
(part of ISIC rev 3.1: 4030) (8 ) None. 
6. BUSINESS SERVICES  
A. Professional Services  
a) Legal Services 
(CPC 861) 
excluding legal advisory and legal documentations and certification services 
provided by legal professionals entrusted with public functions, such as 
notaries.  None, except that legal services in respect of Honduras law and legal representation is subject to nationality condition.  
b) 1. Accounting and Bookkeeping Services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220)  None, except that authorisation by the professional association is subject to residency.  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)
EN 15.12.2012 Official Journal of the European Union 2027
 Economic activity  Description of reservations  
c) Taxation Advisory Services 
(CPC 863) (9 ) 
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  None, except that a legal person organised under EU law shall designate a member of the professional association as its 
representative prior to registering with the professional association to supply the services in Honduras.  
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  None, except that legal persons organised under EU law have to designate a member of the professional association as a 
representative prior to its registry only for specific civil engineering projects 
Foreign equity participation may not exceed thirty per cent.  
h) Medical (including psychologists) and Dental services 
(CPC 9312 and part of CPC 85201)  None, except that authorisation to the foreign professional by the professional association is subject to residency.  
i) Veterinary services 
(CPC 932)  None, except that authorisation to the foreign professional by the professional association is subject to residency.  
j) 1. Midwives services 
(part of CPC 93191)  None. 
j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel 
(part of CPC 93191)  None, except that authorisation to the foreign professional by the professional association is subject to residency and an exam . 
The authorisation gives the right to obtain the license to work, required for the provision of the service. 
No more than five per cent of the nurses employed at a medical facility may be foreign nationals.  
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211) 
and other services supplied by pharmacists  None, except that pharmacists must be nationals.  
B. Computer and Related Services 
(CPC 841, 842, 843, 844)  None.
EN 2028 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
C. Research and Development Services  
a) R & D services on natural sciences 
(CPC 851)  None. 
b) R & D services on Social Sciences and Humanities 
(CPC 852 excluding psychologists services) (10 ) 
c) Interdisciplinary R & D services 
(CPC 853)  None. 
D. Real Estate Services (11 ) 
a) Involving Own or Leased Property 
(CPC 821)  None. 
b) On a Fee or Contract Basis 
(CPC 822)  None. 
E. Rental/Leasing Services without Operators  
a) Relating to Ships 
(CPC 83103)  None. 
b) Relating to Aircraft 
(CPC 83104)  None 
c) Relating to Other Transport Equipment 
(CPC 83101, CPC 83102 and CPC 83105)  None. 
d) Relating to Other Machinery and Equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  None. 
e) Relating to personal and household goods 
(CPC 832)  None. 
f) Telecommunications equipment rental 
(CPC 7541)  None.
EN 15.12.2012 Official Journal of the European Union 2029
 Economic activity  Description of reservations  
F. Other Business Services  
a) Advertising 
(CPC 871)  None. 
b) Market Research and Opinion Polling 
(CPC 864)  None. 
c) Management Consulting Services 
(CPC 865) 
d) Services Related to Management Consulting 
(CPC 866)  Companies organised under foreign law may enter into contracts to provide business administration consulting services after 
confirmation of the contract by the professional association. Economic needs test (criteria: availability of the service in Hon duras 
or contractual needs). Partnership required with Honduran firms that are duly registered with the  Colegio de Administradores de 
Empresas de Honduras . Higher fees may apply. 
Economic consulting companies organised under foreign law must be represented by a member of the  Colegio Hondureño de 
Economistas . 
e) Technical Testing and Analysis Services (12 ) 
(CPC 8676)  None. 
f) Advisory and Consulting services incidental to Agriculture, Hunting and 
Forestry 
(part of CPC 881)  None. 
g) Advisory and Consulting Services Relating to Fishing 
(part of CPC 882)  None. 
h) Advisory and Consulting Services incidental to Manufacturing 
(part of CPC 884 and part of CPC 885)  None. 
i) Placement and Supply Services of Personnel  
i) 1. Executive search 
(CPC 87201)  None. 
i) 2. Placement Services 
(CPC 87202)  None. 
i) 3. Supply Services of office support personnel 
(CPC 87203)  None. 
i) 4. Model agency Services 
(part of CPC 87209)  None.
EN 2030 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
j) 1. Investigation Services 
(CPC 87301)  Unbound.  
j) 2. Security Services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  None, except that establishment of private security companies requires partnership with Honduran companies working in the 
same field and appoint a Honduran national as senior manager.  
k) Related Scientific and Technical Consulting Services (13 ) 
(CPC 8675)  None. 
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  None. 
l) 2. Maintenance and Repair of Rail Transport Equipment 
(part of CPC 8868)  None. 
l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles 
and road transport Equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  None. 
l) 4. Maintenance and Repair of Aircraft and parts thereof 
(part of CPC 8868)  None. 
l) 5. Maintenance and Repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (14 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  None. 
m) Building-Cleaning Services 
(CPC 874)  None. 
n) Photographic Services 
(CPC 875)  None. 
o) Packaging Services 
(CPC 876)  None.
EN 15.12.2012 Official Journal of the European Union 2031
 Economic activity  Description of reservations  
p) Printing and Publishing 
(CPC 88442)  None. 
q) Convention Services 
(part of CPC 87909)  None. 
r) 1. Translation and Interpretation Services 
(CPC 87905)  None. 
r) 2. Interior Design and other Specialty Design Services 
(CPC 87907)  None. 
r) 3. Collection Agency Services 
(CPC 87902)  None. 
r) 4. Credit reporting services 
(CPC 87901)  None. 
r) 5. Duplicating services 
(CPC 87904) (15 ) None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  None. 
r) 7. Telephone answering services 
(CPC 87903)  None. 
7. COMMUNICATION SERVICES  
A. Courier Services (CPC 7512) (16 ) 
Services relating to the handling (17 ) of the postal items (18 ), according to the 
following list of sub- sectors whether for domestic or foreign destinations: 
i) Handling of addressed written communications on any kind of physical 
medium (19 ), including the direct mail and hybrid mail, ii) Handling of 
addressed parcels and packages (20 ), iii) handling of addressed press prod ­
ucts (21 ), iv) handling of items referred to in i) to iii), above as registered or 
insured mail v) Express delivery services (22 ) (23 ) for items referred to i) to 
iii), vi) handling of non-addressed items, vii) documents exchange (24 ) None.
EN 2032 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
B. Telecommunications Services  
In addition to horizontal notes and only for Telecommunications Services Sectors: 
Honduras reserves its right to adopt, maintain, or modify the level of participation in property of the Honduran Telecommunicat ion Enterprise (HONDUTEL) as well as affiliates or subsidiaries.  
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (25 ), excluding broadcasting (26 ) None except that foreign governments may not participate directly or indirectly, in the offer of public services of telecom ­
munications. 
Foreign companies must report their current address and appoint a legal representative in Honduras.  
b) Satellite broadcast transmission services (27 ) None, except that: 
— the commitments are subject to reciprocity. 
— service suppliers in this sector may be subject to obligations to safeguard general interest objectives related to the convey ance 
of content through their network in line with the EU regulatory framework for electronic communications.  
8. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  Consulting and construction companies must be organised under Honduran law in order to be members of the  Colegio de 
Ingenieros Civiles de Honduras  (CCIH) and to perform civil engineering projects in Honduras. For greater certainty, consulting and 
construction enterprises organised under foreign law may register provisionally with the CICH to perform specific civil engin ­
eering projects. Higher membership fees apply to foreign-owned enterprises. In addition, foreign service providers must be 
authorised by the CICH in order to work on such projects. Municipalities are responsible for construction of aqueducts.  
9. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material)  
A. Commission Agents' Services  
a) Commission Agents' Services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Other Commission Agents' Services 
(CPC 621)  None. 
B. Wholesale Trade Services  
a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None.
EN 15.12.2012 Official Journal of the European Union 2033
 Economic activity  Description of reservations  
b) Wholesale Trade Services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (28 )) None. 
C. Retailing Services (29 ) 
Retailing Services of motor vehicles, motorcycles and snowmobiles and 
parts and accessories thereof 
(CPC 61112, part of CPC 6113 and part of CPC 6121) 
Retailing Services of telecommunication terminal equipment 
(part of CPC 7542) 
Food retailing services 
(CPC 631) 
(Retailing services of other (non-energy) goods, except retail sales of phar ­
maceutical, medical and orthopaedic goods (30 ) 
(CPC 632 excluding CPC 63211 and 63297)  None. 
D. Franchising 
(CPC 8929)  None. 
10. EDUCATIONAL SERVICES (only privately funded services)  
A. Primary Education Services 
(CPC 921) 
B. Secondary Education Services 
(CPC 922) 
C. Higher Education Services 
(CPC 923) 
D. Adult Education Services 
(CPC 924)  A school director or supervisor and teachers at all levels may be nationals. Economic needs test (criteria: Honduran labour 
market). Notwithstanding the economic needs test, foreign may teach the Constitution, civic education, geography, and the 
history of Honduras only if there is reciprocity for Honduran in their country of origin.
EN 2034 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
E. Other education services 
(CPC 929)  Unbound.  
11. ENVIRONMENTAL SERVICES (31 ) 
A. Waste Water Services 
(CPC 9401) (32 ) Only the State, through its municipalities, may provide public water distribution, waste disposal, and sanitation and hygiene 
services. For greater certainty, municipalities are responsible for the construction of aqueducts, the maintenance and adminis ­
tration of potable water, sanitary sewerage, and drainage, and the promotion and development of related projects.  
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse Disposal Services 
(CPC 9402) 
b) Sanitation and Similar Services 
(CPC 9403) 
C. Protection of ambient air and climate 
(CPC 9404) (33 ) 
D. Remediation and clean up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 9406) (34 ) Only the State, through its municipalities, may provide public water distribution, waste disposal, and sanitation and hygiene 
services. For greater certainty, municipalities are responsible for the construction of aqueducts, the maintenance and adminis ­
tration of potable water, sanitary sewerage, and drainage, and the promotion and development of related projects.  
E. Noise and vibration abatement 
(CPC 9405)  None. 
F. Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406)  None. 
G. Other environmental and ancillary services 
(CPC 9409)  None. 
12. FINANCIAL SERVICES  
In addition to horizontal notes and only for Financial Services Sectors: 
Honduras reserves the right to adopt or maintain measures with respect to the supply of services by Savings and Loan Cooperativ es.
EN 15.12.2012 Official Journal of the European Union 2035
 Economic activity  Description of reservations  
Honduras reserves the right to adopt or maintain measures requiring the incorporation in Honduras of foreign financial service suppliers, other than those seeking to operate as banks or insurance companies 
within Honduras.  
A. Insurance and insurance-related services  Foreign insurance institutions seeking to establish in Honduras must deposit at least ten percent of the minimum capital of th e 
proposed company in either the  Banco Central de Honduras or invest the above amount in State securities. This deposit will be 
refunded once the application is approved or resolved. 
To operate as a dependent insurance agent, independent insurance agent or insurance broker, a natural person must be 
Honduran or have been legally resident in Honduras for more than three consecutive years. 
To serve as an adjustor or claim liquidator, accident investigator, or damage inspector, a natural person must be a Honduran 
national or legal resident in Honduras.  
B. Banking and other financial services (excluding insurance)  Foreign financial service suppliers must establish as corporations (sociedades anónimas ), as branches, or as representative offices. 
The representative offices of foreign financial services suppliers may not accept funds. 
The shareholders of currency exchange bureaus most be natural persons with Honduran nationality.  
13. HEALTH SERVICES AND SOCIAL SERVICES (31 ) 
(only privately funded services)  
A. Hospital Services 
(CPC 9311) 
B. Ambulance Services 
(CPC 93192) 
C. Residential health facilities other than hospital services 
(CPC 93193) 
D. Social Services 
(CPC 933)  None. 
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, Restaurants and Catering 
(CPC 641, CPC 642 and CPC 643) 
excluding catering in air transport services (35 ) None.
EN 2036 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
B. Travel Agencies and Tour Operators Services (including tour managers) 
(CPC 7471)  None. 
C. Tourist Guides Services 
(CPC 7472)  None. 
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than audio-visual services) (only privately funded services)  
A. Entertainment Services (including Theatre, Live Bands, Circus and 
Discotheque Services) 
(CPC 9619)  None. 
B. News and Press Agencies Services 
(CPC 962)  Only Honduran nationals may exercise senior management of newspapers or free over the air broadcast (radio and television) 
news media, including its intellectual, political, and administrative orientation.  
C. Libraries, archives, museums and other cultural services (31 ) 
(CPC 963)  None. 
D. Sporting services 
(CPC 964)  None. 
E. Recreation park and beach Services 
(CPC 96491)  None. 
16. TRANSPORT SERVICES 
A. Maritime transport (36 ) (37 ) 
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (38 ) None, except for the establishment of a registered company for the purpose of operating a fleet under the national flag of 
Honduras.  
B. Internal Waterways Transport (39 ) 
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  None.
EN 15.12.2012 Official Journal of the European Union 2037
 Economic activity  Description of reservations  
C. Rail Transport (40 ) 
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112) 
c) Pushing and towing services 
(CPC 7113)  The Ferrocarril Nacional de Honduras  may only sell its subsidiaries to Honduran nationals and companies organised under 
Honduran law. The senior manager of the  Ferrocarril Nacional de Honduras  must be a Honduran national.  
D. Road Transport 
a) Passenger Transportation 
(CPC 7121 and CPC 7122)  Public domestic land passenger may be supplied only by Honduran nationals and companies that are organised under Honduran 
law and at least fifty one percent owned by Honduran nationals. It is necessary to obtain a certificate of operation from the  
Dirección General de Transporte de la Secretaría de Obras Públicas, Transporte y Vivienda , which is subject to an economic needs test. 
The foreigners who enter the national territory will be able to drive with the valid license that they carry and will be subjec t to 
the principle of reciprocity.  
b) Freight Transportation 
(CPC 7123)  The cargo transportation services may be supplied only by Honduran nationals and companies that are organised under 
Honduran law and at least fifty one percent owned by Honduran nationals. It is necessary to obtain a certificate of 
operation from the  Dirección General de Transporte de la Secretaría de Obras Públicas, Transporte y Vivienda , which is subject to 
an economic needs test. Public international land passenger and cargo transportation services may be supplied by foreign 
nationals and companies organised under foreign law based on reciprocity, but authorisation for particular routes will be grant ed 
on a preferential basis to Honduran nationals and to companies organised under Honduran law.  
E. Pipeline transport of goods other than fuel (41 ) 
(CPC 7139)  None provided that there is reciprocity for Honduran services providers in their country of origin. Preference for national ser vice 
providers for particular routes.  
17. SERVICES AUXILIARY TO TRANSPORT (42 ) 
A. Services auxiliary to Maritime Transport (43 ) 
a) Maritime Cargo Handling Services 
b) Storage and warehousing Services 
(part of CPC 742) 
c) Customs Clearance Services 
d) Container Station and Depot Services 
e) Maritime Agency Services 
f) Maritime Freight Forwarding Services  None for e) maritime agency services; f) maritime freight forwarding services; i) supporting services for maritime transport (p art 
of CPC 745), and j) other supporting services (part of CPC 749).
EN 2038 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
g) Rental of Vessels with Crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  
B. Services auxiliary to internal waterways transport (43 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Vessels with Crew 
(CPC 7223) 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745) 
g) Other supporting and auxiliary services 
(part of CPC 749)  None, except for e) pushing and towing services (CPC 7224).  
C. Services auxiliary to rail transport (44 ) 
a) Cargo-handling services 
(part of CPC 741)  None.
EN 15.12.2012 Official Journal of the European Union 2039
 Economic activity  Description of reservations  
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113) 
e) Supporting services for rail transport services 
(CPC 743) 
f) Other supporting and auxiliary services 
(part of CPC 749)  
D. Services auxiliary to road transport (44 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Commercial Road Vehicles with Operators 
(CPC 7124) 
e) Supporting services for road transport equipment 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  None. 
E. Services auxiliary to air transport services  
a) Ground handling services (including catering)  None.
EN 2040 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
b) Storage and warehouse services 
(part of CPC 742)  None, except that a companies may be organised under Honduran law.  
c) Freight transport agency services 
(part of CPC 748)  None. 
d) Rental of aircraft with crew 
(CPC 734)  None. 
e) Sales and Marketing  None. 
f) Computer Reservations System  None. 
g) Airport management  None, except that a companies may be organised under Honduran law.  
F. Services auxiliary to pipeline transport of goods other than fuel (45 ) 
a) Storage and warehouse services of goods other than fuel transported by 
pipelines 
(part of CPC 742)  None. 
18. ENERGY SERVICES  
A. Services Incidental to Mining 
(CPC 883) (46 ) None. 
B. Pipeline Transportation of fuels 
(CPC 7131)  None. 
C. Storage and warehouse services of fuels transported through pipelines 
(part of CPC 742)  Only enterprises organised under Honduran law with fixed capital and the sole purpose of providing warehousing services shall 
be authorised to provide such services.  
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271) 
and wholesale trade services of electricity, steam and hot water  Only legal persons organised under Honduran law may be authorised to sell petroleum products (liquid fuel, automotive oil, 
diesel, kerosene, and LPG). Foreign equity cap of fifty one per cent.  
E. Retailing Services of motor fuel 
(CPC 613)  Only legal persons organised under Honduran law may be authorised to sell petroleum products (liquid fuel, automotive oil, 
diesel, kerosene, and LPG). Foreign equity cap of fifty one per cent.
EN 15.12.2012 Official Journal of the European Union 2041
 Economic activity  Description of reservations  
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled) gas, steam and hot water  
G. Services incidental to energy distribution (47 ) 
(CPC 887)  In order to be established in Honduras and supply electrical energy distribution services, an enterprise must be organised as a  
commercial corporation with nominative stock.  
19. OTHER SERVICES NOT INCLUDED ELSEWHERE  
a) Washing, Cleaning and Dyeing services 
(CPC 9701)  None. 
b) Hairdressing services 
(CPC 97021)  None. 
c) Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  None. 
d) Other beauty treatment services n.e.c 
(CPC 97029)  None. 
e) Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation purposes (48 ) (49 ) 
(CPC ver. 1.0 97230)  None. 
f) Telecommunications connection services 
(CPC 7543)  None.  
(1 ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in Business services under 6.F.f) and 6.F.g). 
(2 ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be foun d in Energy services under 18.A. 
(3 ) Does not include advisory services incidental to manufacturing, which are to be found in Business services under 6.F.h). 
(4 ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content. 
(5 ) Publishing and printing on a fee or contract basis is to be found in Business services under 6.F.p). 
(6 ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be f ound in Energy services 
(7 ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee  or contract basis and sales of natural gas and gaseous fuels, which are to be found in Energy services. 
(8 ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot w ater, which are to be found in Energy services. 
(9 ) Does not include legal advisory and legal representational services on tax matters, which are to be found in Business service s under 6.A.a). Legal services. 
(10 ) Part of CPC 85201 which is to be found in Medical and dental services under 6.A.h. 
(11 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(12 ) The horizontal limitation on public utilities applies to technical testing and analysis services compulsory for the granting of marketing authorisations of for utilisation authorisations (for example car inspection, food inspection). 
(13 ) The horizontal limitation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.).
EN 2042 Official Journal of the European Union 15.12.2012
 (14 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to  6.F.l) 4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Comp uter services. 
(15 ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p). 
(16 ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printe d matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these 
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services. 
(17 ) The term handling should be taken to include clearance, sorting, transport and delivery. 
(18 ) Postal item refers to items handling by any type of commercial operator whether public or private 
(19 ) For example letter, postcards. 
(20 ) Books, catalogues are included hereunder. 
(21 ) Journals, newspapers and periodicals. 
(22 ) The delivery services may include, in addition to greater speed and reliability, value-added elements such as collection from  the point of origin, personal delivery to addressee, tracing and tracking, possibility of changing the destination 
and addressee in transit, confirmation of receipt. 
(23 ) Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental a uthority, or (iii) maritime transport services. 
(24 ) Refers to items handled by any type of commercial operator. 
(25 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found in Computer services under 6.B. 
(26 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(27 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(28 ) These services, which include CPC 62271, are to be found in Energy services under 18.D. 
(29 ) Does not include maintenance and repair services, which are to be found in Business services under 6.B. and 6.F.l). 
Does not include retailing services of energy products which are to be found in Energy services under 18.E and 18.F. 
(30 ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under Professional services in 6.A.k). 
(31 ) The horizontal limitation on public utilities applies. 
(32 ) Corresponds to sewage services. 
(33 ) Corresponds to Cleaning Services of Exhaust Gases. 
(34 ) Corresponds to parts of Nature and Landscape Protection Services. 
(35 ) Catering in air transport services is to be found in Services Auxiliar to Transport Services under 17.E.a) Ground handling se rvices. 
(36 ) The horizontal limitation on public utilities applies to port services and other maritime transport services requiring the us e of the public domain. 
(37 ) Subject to the definition of the Section VI, International Maritime Transport Services. 
(38 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(39 ) The horizontal limitation on public utilities applies to port services and other internal waterway transport services requiri ng the use of the public domain. 
(40 ) The horizontal limitation on public utilities applies to rail transport services requiring the use of the public domain. 
(41 ) Pipeline transportation of fuels is to be found in Energy services under 18.B. 
(42 ) Does not include maintenance and repair services of transport equipment, which are to be found in Business services under 6.F .l) 1 to 6.F.l) 4. 
(43 ) The horizontal limitation on public utilities applies to port services, to other auxiliary services requiring the use of the public domain and to pushing and towing services. 
(44 ) The horizontal limitation on public utilities applies when the services require the use of the public domain. 
(45 ) Services auxiliary to pipeline transportation of fuels are to be found in Energy services under 18.C. 
(46 ) Includes the following services rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8.  Construction services. 
(47 ) Except for consulting services, the horizontal limitation on public utilities applies. 
(48 ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by  nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C). 
(49 ) The horizontal limitation on public utilities applies to Spa services and non therapeutical massages provided in domains of p ublic utility such as certain water sources.
NICARAGUA  
1. The list of commitments below indicate the economic activities inscribed pursuant to Article 166 of this Agreement 
and, by means of reservations, the market access and national treatment limitations, conditions and qualifications that 
apply to establishments and investors of the EU Party in those activities. The list is composed of the following 
elements:  
(a) A first column indicating the economic activities in which the commitment is assumed by the Party, and the scope 
to which the reservations apply;  
(b) A second column describing the applicable reservations.  
2. For the purpose of this list, the term none indicates economic activities where there are no limitations, conditions and 
qualifications to national treatment or market access. The term unbound indicates that no national treatment or 
market access commitments have been made.  
For greater certainty, the absence of specific reservations in a given economic activity is without prejudice to the 
horizontal reservations that apply.  
3. Economic activities not mentioned in the list below are not committed.  
4. In identifying individual economic activities:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1, 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; 
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when 
they do not constitute a market access or a national treatment limitations, conditions and qualifications within the 
meaning of Articles 164 and 165 of this Agreement. Those measures (for example need to obtain a license, universal 
service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations, 
including language examinations, non-discriminatory requirement that certain activities may not be carried out in 
environmental protected zones or areas of particular historic and artistic interest), even if not listed, apply in any case 
to investors of the EU Party.  
6. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
7. In accordance with Article 164 of this Agreement non-discriminatory requirements as regards the types of legal form 
of an establishment are not included in the list below.  
8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no 
rights directly to individual natural persons or juridical persons.  
9. The commitments contained in this list should not imply a less favourable treatment for establishments and investors 
of the EU Party than under the terms, limitations and conditions provided for under GATS.EN 15.12.2012 Official Journal of the European Union 2043
EN 2044 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
HORIZONTAL RESERVATIONS 
All economic activities listed:  Employers may employ a maximum of ten per cent of foreigner employees. In special circumstances, the  Ministerio del Trabajo  
may authorise the employment of a larger number of foreigners where it is difficult or impossible to replace them by nationals,  
in which case the employers must train Nicaraguan personnel under the supervision and control of the Ministry for a period of 
not more than five years. This ten per cent is reserved only for Boards Directors and specialised personnel (1 ). 
Any investor may apply for preferential treatment under a special investment regime within of a Free Zone. Similar preferential  
treatment provided under a Free Zone can not be claimed by investors not operating under such regime. 
Any natural or legal persons, nationals or foreign, who are owners or possessors of goods, covered or protected by the  Ley de 
Protección al Patrimonio Cultural de la Nación (Decreto No. 1142) , and decide to sales such goods, shall grant to the State preference 
to buy it. 
The societies formally incorporated abroad that are established in Nicaragua or have an agency or branch in the territory of 
Nicaragua are obligated to maintain in the country a legal representative with general power, inscribed in the proper registry.  
Nicaragua reserves the right to adopt or maintain any measure granting rights or benefits to Nicaraguan Micro, Small and 
Medium Enterprises (PYMES) in accordance with the  Ley de Fomento y Desarrollo en las micro, pequeña y mediana Empresa (Ley 645) 
and Reglamento de Ley de Fomento y Desarrollo en las micro, pequeña y mediana Empresa Decree No. 17-2008. (2 ) 
A micro, small, and medium enterprise shall be classified as such, when a natural or juridical person meet the following 
cumulative requirement:  
Micro Small  Medium  
Number of employees  1-5  6-30  31-100  
Total Actives 
(Córdobas)  Up to 200 
thousand  Up to 1.5 
millions  Up to 6 
millions  
Total Sales 
(Córdobas)  Up to 1 
million  Up to 9 
millions  Up to 40 
millions  
Nicaragua reserves the right to limit the transfer or disposal of any interest in stock held in an existing state enterprise, s uch 
that only a Nicaraguan national may receive such interest. However, the preceding sentence pertains only to the initial transfe r 
or disposal of such interest. 
Nicaragua reserves the right to limit control of any new enterprise created by the transfer or disposal of any interest on stoc k as 
described in the preceding paragraph. Nicaragua also reserves the right to adopt or maintain any measure related to the 
nationality of senior management and members of the board of directors in such new enterprise. 
Nicaragua reserves the right to adopt or maintain any measure with respect to coastal lands, islands, and river banks under the  
possession of Nicaragua. 
Nicaragua reserves the right to adopt or maintain any measure related to the residency requirements in the field of coastal lan d 
ownership or investment in them by investors of the other party.
EN 15.12.2012 Official Journal of the European Union 2045
 Economic activity  Description of reservations  
Nicaragua reserves the right to adopt or maintain any measure granting rights or preferences to socially or economically 
disadvantaged minorities and indigenous peoples. 
Economic activities or services considered as public services or public utilities are Unbound, which are subject to a public 
monopoly. These economic activities or services include: electric energy supply including transmission and distribution, supply  
or sewage and water services which include drinkable water, recollection, treatment and evacuation and sewage, residual and 
pluvial water, as well as the installation, operation, and maintenance of hydrant services, development of maps, establishment,  
operation, and administration of international airport, administration of lotteries, public communication services as well as t he 
issuance, finance and marketing of postal stamps, the usage of franking machine and other analogous systems, the adminis ­
tration and operation of the existing ports of national interest (Corinto, Sandino, San Juan del Sur, Cabezas, el Rama and El 
Bluff), which are reserved to the  Empresa Portuaria Nacional  (EPN) and any other services that, given their importance for the 
sustainable development of the country, are recognised and regulated as such by the Legislative Assembly. 
Nothing in this Agreement limits the rights of Nicaragua to adopt or maintain any measure with respect to the provision of 
law enforcement and correctional services, as well as any social services established or maintained for a public purpose, such as: 
income security on insurance, social security on insurance, social welfare, public education, public training, health, child ca re, 
public sewage services and water supply services.  
Market access for non- services is unbound. Any more favourable commitments in market access for no services sectors within the  meaning of Article 164 on market access in the establishment chapter, 
resulting from an international agreement shall constitute a commitment under this agreement as of the date of entry into force  of that agreement.  
SPECIFIC RESERVATIONS  
1. AGRICULTURE, HUNTING, FORESTRY  
A. Agriculture, hunting 
(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and 
consultancy services (3 ) None, except flight personnel who participate in aviation activities for agricultural purposes within the national territory mu st be 
Nicaraguan nationals. Similarly, aircraft used for such purposes must be licensed in Nicaragua.  
B. Forestry and logging 
(ISIC rev 3.1: 020) excluding advisory and consultancy services (4 ) None. 
2. FISHING AND AQUACULTURE 
(ISIC rev.3.1: 0501, 0502) excluding services  None, except that, It is required to be established as a juridical person within Nicaragua and be properly registered in the Pu blic 
Trade Registry to obtain a commercial fishing license, such juridical person must appoint a legal representative with permanent  
residence within Nicaragua. 
The exploitation of fishery resources by foreign-flag vessels will be made by default of the national fleet and is subject to t he 
regulations established by Law and the relevant conditions and limitations set up in international agreements and treaties rati fied 
by Nicaragua. 
The total fishing productions and aquaculture for export purposes, must be processed and packed in plants duly authorised and 
established in the national territory, in compliance with regulations and specific provisions for each Hydrobiology resource.
EN 2046 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
No license or permit shall be granted to any investor for fisheries under  "Limited Access Regime ". The resources declared for full 
exploitation under the limited access regime are: the spiny lobster resource in the Caribbean Sea and the coastal  "penaeid " 
shrimp of the Caribbean Sea and the Pacific Ocean, and those subsequently declared by the  "Instituto Nicaraguense de la Pesca y 
Acuicultura ". 
The Special License to fishing for tuna and related species that are highly migratory, may be granted to national vessels or 
foreign-flag vessels which have been chartered or leased with or without an option to purchase involving the natural or juridic al 
persons Nicaraguans or domestic companies with foreign participation 
The artisanal or Small Scale Fishing is reserved exclusively for nationals of Nicaragua. 
The State of Nicaragua will promote co-investment for the establishment and strengthening of the national fishing fleet on a 
non-discriminatory basis.  
3. MINING AND QUARRYING 
A concession, authorisation, license, permit or any other empowerment titles may be required, as condition to perform an econom ic activity in this sector. 
Authorisation from regional government and municipal council applies.  
A. Mining of coal and lignite; extraction of peat 
(ISIC rev 3.1: 10)  None, except that an enterprise must be established and must designate a legal representative permanently domiciled in 
Nicaragua. 
B. Extraction of crude petroleum and natural gas (5 ) (ISIC rev 3.1: 1110)  None, except that an enterprise must be established, must designate a legal representative permanently domiciled in Nicaragua.  
C. Mining of metal ores (ISIC rev 3.1: 13)  None, except an enterprise must be established and must designate a legal representative permanently domiciled in Nicaragua.  
D. Other mining and quarrying (ISIC rev 3.1: 14)  None, except an enterprise must be established and must designate a legal representative permanently domiciled in Nicaragua.  
4. MANUFACTURING (6 ) 
A. Manufacture of food products and beverages 
(ISIC rev 3.1: 151, 152, 153, 154)  None. 
B. Manufacture of tobacco products 
(ISIC rev 3.1: 16)  None. 
C. Manufacture of textiles 
(ISIC rev 3.1: 17)  None. 
D. Manufacture of wearing apparel; dressing and dyeing of fur 
(ISIC rev 3.1: 18)  None.
EN 15.12.2012 Official Journal of the European Union 2047
 Economic activity  Description of reservations  
E. Tanning and dressing of leather; manufacture of luggage, handbags, 
saddlery, harness and footwear 
(ISIC rev 3.1: 19)  None. 
F. Manufacture of wood and of products of wood and cork, except furniture; 
manufacture of articles of straw and plaiting materials 
(ISIC rev 3.1: 20)  None. 
G. Manufacture of paper and paper products 
(ISIC rev 3.1: 21)  None. 
H. Publishing, printing and reproduction of recorded media (7 ) 
(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract 
basis (8 )) None. 
I. Manufacture of coke oven products 
(ISIC rev 3.1: 231)  None. 
J. Manufacture of refined petroleum products (9 ) 
(ISIC rev 3.1: 232)  None. 
K. Manufacture of chemicals and chemical products other than explosives 
(ISIC rev 3.1: 24 excluding manufacturing of explosives)  None. 
L. Manufacture of rubber and plastics products 
(ISIC rev 3.1: 25)  None. 
M. Manufacture of other non-metallic mineral products 
(ISIC rev 3.1: 261)  None. 
N. Manufacture of basic metals 
(ISIC rev 3.1: 27)  None. 
O. Manufacture of fabricated metal products, except machinery and equipment 
(ISIC rev 3.1: 28)  None.
EN 2048 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
P. Manufacture of machinery  
a) Manufacture of general purpose machinery 
(ISIC rev 3.1: 291)  None. 
b) Manufacture of special purpose machinery other than weapons and 
munitions 
(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)  None.  
c) Manufacture of domestic appliances n.e.c. 
(ISIC rev 3.1: 293)  None. 
d) Manufacture of office, accounting and computing machinery 
(ISIC rev 3.1: 30)  None. 
e) Manufacture of electrical machinery and apparatus n.e.c. 
(ISIC rev 3.1: 31)  None. 
f) Manufacture of radio, television and communication equipment and 
apparatus 
(ISIC rev 3.1: 32)  None. 
Q. Manufacture of medical, precision and optical instruments, watches and 
clocks 
(ISIC rev 3.1: 33)  None.  
R. Manufacture of motor vehicles, trailers and semi-trailers 
(ISIC rev 3.1: 34)  None. 
S. Manufacture of other (non-military) transport equipment 
(ISIC rev 3.1: 351, 352, 359 excluding manufacturing of warships, 
warplanes and other transport equipment for military use)  None. 
T. Manufacture of furniture; manufacturing n.e.c. 
(ISIC rev 3.1: 361, 369)  None. 
U. Recycling 
(ISIC rev 3.1: 371)  None.
EN 15.12.2012 Official Journal of the European Union 2049
 Economic activity  Description of reservations  
5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER (9 ) 
(excluding nuclear based electricity generation)  
A. Production of electricity; transmission and distribution of electricity on own 
account 
(part of ISIC rev 3.1: 4010) (10 ) None, except a concession, authorisation, license, permit or any other empowerment title may be required, as condition to 
perform an economic activity in this sector. 
Electricity transmission services may only be provided by the State through ENATREL ( Empresa Nacional de Transmisión Eléctrica ). 
And In order to engage in the distribution of electricity an enterprise must be organised under Nicaraguan law.  
B. Manufacture of gas; distribution of gaseous fuels through mains on own 
account 
(part of ISIC rev 3.1: 4020) (11 ) None, except a concession, authorisation, license, permit or any other empowerment title may be required, as condition to 
perform an economic activity in this sector.  
C. Production of steam and hot water; distribution of steam and hot water on 
own account 
(part of ISIC rev 3.1: 4030) (12 ) None. 
6. BUSINESS SERVICES  
A. Professional services  
a) Legal services 
(CPC 861) 
excluding legal advisory and legal documentations and certification services 
provided by legal professionals entrusted with public functions, such as 
notaries.  None, except that legal services in respect of Nicaraguan law and legal representation are subject to nationality requirement.  
b) 1. Accounting and bookkeeping services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220)  None, except that foreign public accounting firms, auditors and accountants, either as individuals or enterprises, may exercise  the 
profession or other relevant activity through an authorised public accounting firm or association in Nicaragua.  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)  
c) Taxation advisory services 
(CPC 863) (13 )
EN 2050 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  None, except that authorisation for the exercise of the profession is subject to the same conditions and requirements as provid ed 
for Nicaraguan nationals in the EU Member State of nationality of the foreign service provider.  
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  None, except that authorisation for the exercise of the profession is subject to the same conditions and requirements as provid ed 
for Nicaraguan nationals in the EU Member State of nationality of the foreign service provider.  
h) Medical (including psychologists) and dental services 
(CPC 9312 and part of CPC 85201)  None, except that authorisation for the exercise of the profession is subject to the same conditions and requirements as provid ed 
for Nicaraguan nationals in the EU Member State of nationality of the foreign service provider.  
i) Veterinary services 
(CPC 932)  None, except that authorisation for the exercise of the profession is subject to the same conditions and requirements as provid ed 
for Nicaraguan nationals in the EU Member State of nationality of the foreign service provider.  
j) 1. Midwives services 
(part of CPC 93191)  None. 
j) 2. Services provided by nurses, physiotherapists and paramedical personnel 
(part of CPC 93191)  None, except that authorisation for the exercise of the profession is subject to the same conditions and requirements as provid ed 
for Nicaraguan nationals in the EU Member State of nationality of the foreign service provider.  
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211) 
and other services supplied by pharmacists  None. 
B. Computer and related services 
(CPC 841, 842, 843, 844)  None. 
C. Research and development services (R&D) (9 ) 
a) R & D services on natural sciences 
(CPC 851)  None, except to engage in scientific research activities related to natural resources a foreign national must have a legal 
representative in Nicaragua during the entire time the research is being conducted.
EN 15.12.2012 Official Journal of the European Union 2051
 Economic activity  Description of reservations  
b) R & D services on social sciences and humanities 
(CPC 852 excluding psychologists services) (14 ) 
c) Interdisciplinary R & D services 
(CPC 853)  None. 
D. Real estate services (15 ) 
a) Involving own or leased Property 
(CPC 821)  Only Nicaraguan citizen or legal permanent residents in Nicaragua can apply for a real estate broker license. 
The Real Estate Brokers societies, may supply their services only through authorised brokers and agents and must be established  
in accordance with the laws of Nicaragua. 
International firms of real estate brokers, in order to carry out this activity in Nicaraguan territory, must be represented by  a 
natural person or legal national real estate brokers, who will be authorised to represent the international firm and practice r eal 
estate brokerage in Nicaragua.  
b) On a fee or contract basis 
(CPC 822)  Only Nicaraguan citizen or legal permanent residents in Nicaragua can apply for a real estate broker license. 
The Real Estate Brokers societies, may supply their services only through authorised brokers and agents and must be established  
in accordance with the laws of Nicaragua. 
International firms of real estate brokers, in order to carry out this activity in Nicaraguan territory, must be represented by  a 
natural person or legal national real estate brokers, who will be authorised to represent the international firm and practice r eal 
estate brokerage in Nicaragua.  
E. Rental/leasing services without operators  
a) Relating to ships 
(CPC 83103)  None. 
b) Relating to aircraft 
(CPC 83104)  None. 
c) Relating to other transport equipment 
(CPC 83101, CPC 83102 and CPC 83105)  None. 
d) Relating to other machinery and equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  None. 
e) Relating to personal and household goods 
(CPC 832)  None.
EN 2052 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
f) Telecommunications equipment rental 
(CPC 7541)  None. 
F. Other Business Services  
a) Advertising 
(CPC 871)  None. 
b) Market research and opinion polling 
(CPC 864)  None. 
c) Management consulting services 
(CPC 865)  None. 
d) Services related to management consulting 
(CPC 866)  None. 
e) Technical testing and analysis services (16 ) 
(CPC 8676)  None. 
f) Services incidental to agriculture, hunting and forestry 
(CPC 881)  None. 
g) Services relating to fishing 
(CPC 882)  None. 
h) Services incidental to manufacturing 
(CPC 884 and CPC 885)  None. 
J. Placement and supply services of personnel  
i) 1. Executive search 
(CPC 87201)  None. 
i) 2. Placement services 
(CPC 87202)  None.
EN 15.12.2012 Official Journal of the European Union 2053
 Economic activity  Description of reservations  
i) 3. Supply services of office support personnel 
(CPC 87203)  None. 
i) 4. Model agency services 
(part of CPC 87209)  None. 
j) 1. Investigation services 
(CPC 87301)  None, except an authorisation is required.  
j) 2. Security services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  Unbound.  
k) Related scientific and technical consulting services (17 ) 
(CPC 8675)  Unbound.  
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  None. 
l) 2. Maintenance and repair of rail transport equipment 
(part of CPC 8868)  None. 
l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and 
road transport equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  None. 
l) 4. Maintenance and repair of aircraft and parts thereof 
(part of CPC 8868)  None, except that only Nicaraguan technical personnel shall engage in repair and maintenance services or specialty air services  in 
Nicaragua. In the absence of such personnel, the  Instituto Nicaraguense de Aeronáutica Civil  may allow foreign pilots or other 
technical personnel to engage in such activities, in which case the  Instituto Nicaraguense de Aeronáutica Civil  must grant preference 
to nationals of other Central American countries.  
l) 5. Maintenance and repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (18 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  None.
EN 2054 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
m) Building-cleaning services 
(CPC 874)  None. 
n) Photographic services 
(CPC 875 except for CPC 87504.)  None. 
o) Packaging services 
(CPC 876)  None. 
p) Printing and publishing 
(CPC 88442)  None 
q) Convention services 
(part of CPC 87909)  None. 
r) 1. Translation and interpretation services 
(CPC 87905)  None, except that authorisation for the exercise of the profession is subject to the same conditions and requirements as provid ed 
for Nicaraguan nationals in the EU Member State of nationality of the foreign service provider.  
r) 2. Interior design and other specialty design services 
(CPC 87907)  None.  
r) 3. Collection agency services 
(CPC 87902)  None. 
r) 4. Credit reporting services 
(CPC 87901)  None. 
r) 5. Duplicating services 
(CPC 87904) (19 ) None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  None. 
r) 7. Telephone answering services 
(CPC 87903)  None.
EN 15.12.2012 Official Journal of the European Union 2055
 Economic activity  Description of reservations  
7. COMMUNICATION SERVICES 
Horizontal notes only for Telecommunications Sector 
To provide telecommunications services or make use of radio spectrum or other means of transmission, it is required an enabling  document (concessions, licenses, registrations or permits) granted by 
TELCOR, regulator body, which may only be issued to natural or legal Nicaraguans persons or foreign legal person who maintain r epresentation in the country, that are registered in the respective registry, 
are subject to the jurisdiction of the Courts of the Republic of Nicaragua and subject to all provisions of laws, regulations, rules, resolutions and administrative arrangements applicable to the 
telecommunications sector. 
Rights deriving from the Central American Telecommunications Treaty and its Protocol are applicable only between the countries of Central America. In the same way the agreements previously signed 
between Central American countries, both bilateral and collective agreements and other derivatives thereof, are applicable only  between the countries of Central America. 
The provisions of the Telecommunications Section and in the present offer are not intended to set, direct or indirectly, intern ational interconnection rates or policies applicable to such rates.  
A. Courier Services including express delivery services (20 ) 
(CPC 7512, except for the services reserved to the State and its enterprises 
in accordance with the national legislation) as of the entry into force of this 
Agreement (21 ) None, except that, A legal representative must be appointed and resident in Nicaragua and Service suppliers are subject to 
relevant national legislation, as of the entry into force of this Agreement. (21 ) 
B. Telecommunications Services  
a) Services consisting of the transmission and reception of signals by any electromagnetic means (22 ), excluding broadcasting (23 ) 
— Local (24 ) or public local telephone service 
(CPC 75211) 
— Public long distance telephone services (25 ) 
(CPC 75212) 
— International long distance telephone Services 
(CPC 7521**)  None, except as indicated for all sub sectors into horizontal notes.  
— Mobile telephone services 
(CPC 75213)  None, except as indicated for all sub sectors into horizontal notes.  
— Electronic Mail 
(CPC 7523) 
— Online information and data base 
(CPC 7523**)  None, except as indicated for all sub sectors into horizontal notes and Nicaragua reserves the right to adopt or maintain any 
measure related to the protection of personal data and safeguard the confidentiality of the transmitted data.
EN 2056 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
— Electronic data interchange (IED) 
(CPC 7523 **) 
— Data processing 
(CPC 843**)  
— Circuit-switched data transmission services 
(CPC 7523**) 
— Telex services 
(CPC 7523**) 
— Telegraph services 
(CPC 7522) 
— Enhanced/value-added facsimile services including store and retrieve n.a. 
code and protocol conversion 
(CPC 7521** + CPC 7529**) 
— Private leased circuit services 
(CPC 7522** + CPC 7523**) 
— Voice mail 
(CPC 7521**, CPC 7523**)  None, except as indicated for all sub sectors into horizontal notes.  
— Package-switched data transmission services 
(CPC 7523**) 
— Paging services 
(CPC 75291) 
— Teleconferencing services 
(CPC 75292) 
— Internet acces services 
(CPC 7523**)  None, except as indicated for all sub sectors into horizontal notes. And Nicaragua reserves the right to adopt or maintain any 
measure relative to the protection of personal data and safeguard the confidentiality of the transmitted.
EN 15.12.2012 Official Journal of the European Union 2057
 Economic activity  Description of reservations  
— Mobile data services 
(CPC 7523**)  
— Equipment rental services 
(CPC 75410) 
— Equipment sales services 
(CPC 75420) 
— Connection services 
(CPC 75430**) 
— Consulting services 
(CPC 75440) 
— Communications equipment maintenance services 
(CPC 75450)  None, except as indicated for all sub sectors into horizontal notes and Nicaragua reserves the right to adopt or maintain any 
measure relative to the importation of equipment that need to be homologated before they are connected to the public 
telecommunications network or to use radio spectrum within the frequency bands authorised.  
b) Satellite broadcast transmission services (26 ) None, except that: 
The commitments are subject to reciprocity. 
Service suppliers in this sector may be subject to obligations to safeguard general interest objectives related to the conveyan ce of 
content through their network in line with the Nicaraguan regulatory framework for electronic communications. Service 
suppliers are subject to national legislation regarding licensing and other regulations, including that the legal representativ e 
be resident in Nicaragua.  
8. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  To supply construction services in Nicaragua an enterprise must be organised under Nicaraguan law; and a foreign national must 
reside in Nicaragua or appoint a legal representative in Nicaragua.  
9. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material)  
A. Commission Agents' Services  
a) Commission agents' services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None.
EN 2058 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
b) Other commission agents' services 
(CPC 621)  None. 
B. Wholesale trade services  
a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Wholesale trade services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (27 )) None. 
C. Retailing Services (28 ) 
a) Retailing services of motor vehicles, motorcycles and snowmobiles and 
parts and accessories thereof (CPC 61112, part of CPC 6113 and part of 
CPC 6121) 
b) Retailing services of telecommunication terminal equipment (part of CPC 
7542) 
c) Food retailing services (CPC 631) 
d) Retailing services of other (non-energy) goods, except retail sales of phar ­
maceutical, medical and orthopaedic goods (29 ) (CPC 632 excluding CPC 
63211 and 63297)  None. 
D. Franchising 
(CPC 8929)  None. 
10. EDUCATIONAL SERVICES (only privately funded services)  
A. Primary education services 
(CPC 921) 
B. Secondary education Services 
(CPC 922)  Unbound.
EN 15.12.2012 Official Journal of the European Union 2059
 Economic activity  Description of reservations  
C. Higher education services 
(CPC 923) 
D. Adult education services 
(CPC 924)  
E. Other education services 
(CPC 929)  Unbound.  
11. ENVIRONMENTAL SERVICES (9 ) 
A. Waste water services 
(CPC 9401) (30 ) The establishment, construction, and development of public works for the supply and distribution of drinking water, and 
collecting and disposing of wastewater, may only be performed by the  Empresa Nicaragüense de Acueductos y Alcantarillados 
Sanitarios  (ENACAL). 
ENACAL is the State entity responsible for providing potable water and collecting and disposing of wastewater, and has the 
following functions: 
(a) to capture, treat, conduct, store, distribute, and sell potable water; and to gather, treat and finally dispose of wastewat er; 
(b) to purchase natural water, purchase and sell potable water, as well as to commercialize the services of collection, treatme nt 
and final disposal of wastewater; 
(c) take all necessary measures so that the release of treated wastewater minimizes the environmental impact; 
(d) develop the Company's Expansion Plan for the short, medium and long terms; 
(e) investigate, explore, develop, and exploit the water resources; and 
(f) any other activity required for its development.  
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse disposal services 
(CPC 9402)  Unbound.  
b) Sanitation and similar services 
(CPC 9403)  Unbound.  
C. Protection of ambient air and climate 
(CPC 9404) (31 ) None.
EN 2060 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
D. Remediation and clean up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 9406) (32 ) None. 
E. Noise and vibration abatement 
(CPC 9405)  None. 
F. Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406)  None. 
G. Other environmental and ancillary services 
(CPC 9409)  Unbound.  
12. FINANCIAL SERVICES 
In addition to horizontal notes and only for Financial Services Sectors: 
Nicaragua reserves the right to accord benefits to financial services suppliers or public entities wholly or majority owned by the State that supply financial services and are established with a public interest 
purpose, including but not limited to agriculture production finance, housing credits for low income families, and credits for small and medium size enterprises. 
Such benefits shall not disadvantage the core operations of commercial competitors and include, but are not limited to: extensi on of State guarantees, tax exemptions, exceptions to the usual juridical form 
requirements, and the legal requirements to begin operations. 
Nicaragua reserves the right to adopt or maintain measures requiring the incorporation in Nicaragua of foreign financial servic es suppliers organised under the laws of foreign countries, excluding those 
seeking to operate as banks or insurance companies within Nicaragua.  
A. Insurance and insurance-related services 
1. direct insurance (including co-insurance) 
(a) life; 
(b) non-life; 
2. Reinsurance and retrocession services 
3. insurance inter-mediation 
4. services auxiliary to insurance, such as consultancy, actuarial, risk 
assessment and claim settlement services  Insurance and reinsurance activities may only be practiced by juridical persons constituted and domiciled in Nicaragua in the 
form of public corporations ( sociedades anónimas ) or by an autonomous state entity authorised by its constitutive law. 
The foreign financial service providers must comply with the requirements and obligations under the relevant laws and financial  
regulations in force in Nicaragua as of the date of entry into force of this Agreement. (21 )
EN 15.12.2012 Official Journal of the European Union 2061
 Economic activity  Description of reservations  
B. Banking and other financial services (excluding insurance)  
1. Acceptance of deposits and other repayable funds from the public.  Banks that are legally constituted abroad may also operate in the country by setting up a branch office. 
The foreign financial service providers must comply with the requirements and obligations under the relevant laws and financial  
regulations in force in Nicaragua, as of the date of entry into force of this Agreement. (21 ) 2. Lending of all types, including consumer credit, mortgage credit, factoring 
and financing of commercial transaction.  
3. Financial leasing.  
4. All payment and money transmission services, including credit, charge and 
debit cards, travellers cheques and bankers drafts.  
5. Guarantees and commitments.  
6. Trading for own account or for account of customers, whether on an 
exchange, in an over-the-counter market or otherwise, the following: 
(a) money market instruments (including cheques, bills, certificates of 
deposits); 
(b) foreign exchange; 
(c) derivative products including, but not limited to, futures and options; 
(d) exchange rate and interest rate instruments, including products such as 
swaps, forward rate agreements; 
(e) transferable securities; 
(f) other negotiable instruments and financial assets, including bullion;  
7. Participation in issues of all kinds of securities, including underwriting and 
placement as agent (whether publicly or privately) and provision of 
services related to such issues.  
8. Money broking.  
9. Asset management, such as cash or portfolio management, all forms of 
collective investment management, pension fund management, custodial, 
depository and trust services.  
10. Settlement and clearing services for financial assets, including securities, 
derivative products, and other negotiable instruments.
EN 2062 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
11. Provision and transfer of financial information, and financial data 
processing and related software by suppliers of other financial services.  
12. Advisory, intermediation and other auxiliary financial services on all the 
activities listed in subparagraphs (1) through (11), including credit 
reference and analysis, investment and portfolio research and advice, 
advice on acquisitions and on corporate restructuring and strategy.  
13. HEALTH SERVICES AND SOCIAL SERVICES (9 ) 
(only privately funded services)  
A. Hospital services 
(CPC 9311) 
B. Ambulance services 
(CPC 93192) 
C. Residential health facilities other than hospital services 
(CPC 93193) 
D. Social services 
(CPC 933)  Unbound.  
14. TOURISM AND TRAVEL RELATED SERVICES 
In order to supply tourism services in Nicaragua an enterprise must be organised under Nicaraguan law; and a foreign national m ust reside in Nicaragua or appoint a legal representative in Nicaragua  
A. Hotel, Restaurants and Catering 
(CPC 641, CPC 642 and CPC 643) 
excluding catering in air transport services (33 ) None. 
B. Travel Agencies and Tour Operators Services (including tour managers) 
(CPC 7471)  None. 
C. Tourist Guides Services 
(CPC 7472)  None, except that tour Guides must be Nicaraguan nationals.
EN 15.12.2012 Official Journal of the European Union 2063
 Economic activity  Description of reservations  
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services) (only privately funded services)  
A. Entertainment services (including theatre, live bands, circus and discotheque 
services) 
(CPC 9619)  None. Unbound for CPC 96193, 96195.  
B. News and press agencies services 
(CPC 962)  Unbound.  
C. Libraries, archives, museums and other cultural services (9 ) 
(CPC 963)  None. 
D. Sporting services 
(CPC 964)  None. 
E. Recreation park and beach services 
(CPC 96491)  None. 
16. TRANSPORT SERVICES 
A. Maritime transport (34 ) 
a) International passenger transportation 
(CPC 7211 less national cabotage transport).  None, except that only nationals of Nicaragua or a company established in Nicaragua may obtain a route concession to engage 
in international passenger transportation.  
b) International freight transportation 
(CPC 7212 less national cabotage transport) (35 ) None, except that only nationals of Nicaragua or a company established in Nicaragua may obtain a license to engage in 
maritime freight transport.  
B. Internal waterways transport (36 ) 
a) Passenger transportation 
(CPC 7221)  None, except that only nationals of Nicaragua or a company established in Nicaragua may obtain a route concession to engage 
in internal waterways passenger transportation.  
b) Freight transportation 
(CPC 7222)  None, except that only nationals of Nicaragua or a company established in Nicaragua may obtain a route concession to engage 
in internal waterways freight transportation.
EN 2064 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
C. Rail transport (37 ) 
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112)  None, except that a concession is required.  
c) Pushing and towing services 
(CPC 7113)  Unbound.  
D. Road transport (9 ) 
a) Passenger transportation 
(CPC 7121 and CPC 7122)  Any natural or legal person, to exploit the public passengers transport service, shall require a concession granted by the Stat e 
through the Ministerio de Transporte e Infraestructura  (MTI) or municipalities and must subject to the provisions laid down by 
national law regulating the matter. 
Only Nicaraguan persons can provide collective ground transportation in the interior of Nicaragua. 
The transportation of passengers within the national territory shall be conducted only by Nicaraguans suppliers.  
b) Freight transportation (9 ) 
(CPC 7123)  Foreign companies of international cargo in order to establish in the country must meet the following special requirements: 
(a) fifty one per cent of its capital, at least, belongs to Nicaraguan people; 
(b) The effective control and direction of the company are also in the hands of Nicaraguans. 
The transport of local cargo  (cabotaje ) must be carry out only by national carriers, reserving the State of Nicaragua and its 
authorities the right to authorise to the owners of motor vehicles from countries are signatories to the SICA, and as long on 
their countries of origin applies principle of reciprocity to Nicaraguan nationals. The concessions will be granted for a renew able 
period of twenty years, must be obtained through competitive bidding under the rules established by the Law. In cases of legal 
persons engaged in the transport business, in any of the procedures covered by law, must be registered with the Companies 
Registry and subject to the principle of reciprocity and the conventions of Central American integration. 
The transportation any type of cargo within the national territory shall be conducted only by Nicaraguans suppliers. On a 
temporary manner, the MTI may authorise the operation of foreign vehicles to supply this service for the case load specialised,  as 
long as the company who owns the load is established in Nicaragua and preserving the principle of reciprocity. 
Cargo for export to countries outside the Central American area and its transportation toward ports transient, local and transi t 
cargo must be carried out by national carriers, while retaining the principle of reciprocity and the provisions of Central 
American Economic Integration System (SICA). 
Cargo entered into national fiscal depositories shall only be transported to any part of the national territory by national car riers.
EN 15.12.2012 Official Journal of the European Union 2065
 Economic activity  Description of reservations  
E. Pipeline transport of goods other than fuel (38 ) (9 ) 
(CPC 7139)  Foreign companies of international cargo in order to establish in the country must meet the following special requirements: 
(a) fifty one per cent of its capital, at least, belongs to Nicaraguan people; 
(b) The effective control and direction of the company are also in the hands of Nicaraguans. 
The transport of local cargo  (cabotaje ) must be carry out only by national carriers, reserving the State of Nicaragua and its 
authorities the right to authorise to the owners of motor vehicles from countries are signatories to the SICA, and as long on 
their countries of origin applies principle of reciprocity to Nicaraguan nationals. The concessions will be granted for a renew able 
period of twenty years, must be obtained through competitive bidding under the rules established by the Law. In cases of legal 
persons engaged in the transport business, in any of the procedures covered by law, must be registered with the Companies 
Registry and subject to the principle of reciprocity and the conventions of Central American integration. 
The transportation any type of cargo within the national territory shall be conducted only by Nicaraguans suppliers. On a 
temporary manner, the MTI may authorise the operation of foreign vehicles to supply this service for the case load specialised,  as 
long as the company who owns the load is established in Nicaragua and preserving the principle of reciprocity. 
Cargo for export to countries outside the Central American area and its transportation toward ports transient, local and transi t 
cargo must be carried out by national carriers, while retaining the principle of reciprocity and the provisions of Central 
American Economic Integration System (SICA). 
Cargo entered into warehouses national tax can only be transferred to any part of the national territory by national carriers.  
17. SERVICES AUXILIARY TO TRANSPORT (39 ) 
A. Services auxiliary to Maritime Transport (40 ) 
a) Maritime cargo handling services  Unbound.  
b) Storage and warehousing services 
(part of CPC 742)  None, except that the supplying of such services is not allowed within the nationals port premises, which are reserved to the 
port competent authority.  
c) Customs clearance services  None, except that a company operating as a customs broker in Nicaragua must be organised under Nicaraguan law and at least 
one customs broker official must have a valid license. The customs brokers must be nationals of Nicaragua.  
d) Container station and depot services  None, except that the supplying of such services is not allowed within the nationals port premises, which are reserved to the 
port competent authority.  
e) Maritime agency services  None, except that, to operate as a shipping agent, general shipping agent, or shipping consignment agent, a natural person mus t 
be a Nicaraguan national, and an enterprise must be organised under Nicaraguan law.  
f) Maritime freight forwarding services  None, except to operate as a freight forwarder or freight consolidator, is required in the case of natural persons be a nation al of 
Nicaragua, and a company must be established in Nicaragua  
g) Rental of vessels with crew 
(CPC 7213)  None, except that a company must be established in Nicaragua and ninety percent of the crew must be nationals authorised 
under applicable law. Only Nicaraguan nationals may be appointed as captain of any vessel sailing in national waters.
EN 2066 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
h) Pushing and towing services 
(CPC 7214)  Unbound.  
i) Supporting services for maritime transport 
(part of CPC 745)  Unbound.  
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  None. Unbound for Catering.  
B. Services auxiliary to internal waterways transport (40 ) 
a) Cargo-handling services 
(part of CPC 741)  Unbound.  
b) Storage and warehouse services 
(part of CPC 742)  None, except that the supplying of such services is not allowed within the nationals port premises, which are reserved to the 
port competent authority.  
c) Freight transport agency services 
(part of CPC 748)  None, except to operate as a freight forwarder or freight consolidator, is required in the case of natural persons be a nationa l of 
Nicaragua, and a company must be established in Nicaragua.  
d) Rental of vessels with crew 
(CPC 7223)  None, except that a company must be established in Nicaragua and ninety per cent of the crew must be nationals authorised 
under applicable law. Only Nicaraguan nationals may be appointed as captain of any vessel sailing in national waters.  
e) Pushing and towing services 
(CPC 7224)  Unbound.  
f) Supporting services for internal waterway transport 
(part of CPC 745)  Unbound.  
g) Other supporting and auxiliary services 
(part of CPC 749)  None. 
C. Services auxiliary to rail transport (41 ) 
a) Cargo-handling services 
(part of CPC 741)  Unbound.  
b) Storage and warehouse services 
(part of CPC 742)  Unbound.
EN 15.12.2012 Official Journal of the European Union 2067
 Economic activity  Description of reservations  
c) Freight transport agency services 
(part of CPC 748)  Unbound.  
d) Pushing and towing services 
(CPC 7113)  Unbound.  
e) Supporting services for rail transport services 
(CPC 743)  Unbound.  
f) Other supporting and auxiliary services 
(part of CPC 749)  Unbound.  
D. Services auxiliary to road transport (41 ) 
a) Cargo-handling services 
(part of CPC 741)  None. 
b) Storage and warehouse services 
(part of CPC 742)  None. 
c) Freight transport agency services 
(part of CPC 748)  None, except that a company must be established in Nicaragua to provide freight transport agency services.  
d) Rental of commercial road vehicles with operators 
(CPC 7124)  None, except that a company must be established in Nicaragua to provide Rental of Commercial Road Vehicles with Operators.  
e) Supporting services for road transport equipment 
(CPC 744 except for CPC 7442)  None. 
f) Other supporting and auxiliary services 
(part of CPC 749)  None. 
E. Services auxiliary to air transport services  
a) Ground handling services (including catering)  Unbound.
EN 2068 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
b) Storage and warehouse services 
(part of CPC 742)  None, except that the supplying of these services is not allowed within the national airport precincts, which are reserved to t he 
Airport Authority.  
c) Freight transport agency services 
(part of CPC 748)  None, except that the supplying of these services is not allowed within the national airport precincts, which are reserved to t he 
Airport Authority. And a company must be established in Nicaragua.  
d) Rental of aircraft with crew 
(CPC 734)  None, except that a company must be established in Nicaragua and ninety per cent of the crew must be nationals authorised 
under applicable law. Only Nicaraguan nationals may be appointed as captain of any aircraft.  
e) Sales and marketing  None. 
f) Computer reservations System  None. 
g) Airport management (9 ) Unbound.  
F. Services auxiliary to pipeline transport of goods other than fuel (42 ) 
Storage and warehouse services of goods other than fuel transported by 
pipelines (9 ) 
(part of CPC 742)  None, a company must be established in Nicaragua to provide these services.  
18. ENERGY SERVICES  
A. Services incidental to mining (9 ) 
(CPC 883) (43 ) None, except that an enterprise that supplies hydrocarbon exploration and testing services must be organised under Nicaraguan 
law. 
To conduct studies of hydrocarbons such as geological or geophysical studies, drafting topographic maps, seismic, or 
geochemical studies, a foreign national must designate a legal representative permanently domiciled in Nicaragua.  
B. Pipeline transportation of fuels (9 ) 
(CPC 7131)  None, except foreign companies of international cargo in order to establish in the country must meet the following special 
requirements: 
(a) fifty one per cent of its capital, at least, belongs to Nicaraguan people; 
(b) The effective control and direction of the company are also in the hands of Nicaraguans. 
The transport of local cargo ( cabotaje ) must be carry out only by national carriers, reserving the State of Nicaragua and its 
authorities the right to authorise to the owners of motor vehicles from countries are signatories to the SICA, and as long on 
their countries of origin applies principle of reciprocity to Nicaraguan nationals. The concessions will be granted for a renew able 
period of twenty years, must be obtained through competitive bidding under the rules established by the Law. In cases of legal 
persons engaged in the transport business, in any of the procedures covered by law, must be registered with the Companies 
Registry and subject to the principle of reciprocity and the conventions of Central American integration.
EN 15.12.2012 Official Journal of the European Union 2069
 Economic activity  Description of reservations  
The transportation any type of cargo within the national territory shall be conducted only by Nicaraguans suppliers. On a 
temporary manner, the MTI may authorise the operation of foreign vehicles to supply this service for the case load specialised,  as 
long as the company who owns the load is established in Nicaragua and preserving the principle of reciprocity. 
Cargo for export to countries outside the Central American area and its transportation toward ports transient, local and transi t 
cargo must be carried out by national carriers, while retaining the principle of reciprocity and the provisions of Central 
American Economic Integration System (SICA). 
Cargo entered into warehouses national tax can only be transferred to any part of the national territory by national carriers.  
C. Storage and warehouse services of fuels transported through pipelines (9 ) 
(part of CPC 742)  None. 
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271) 
and wholesale trade services of electricity, steam and hot water (9 ) None. 
E. Retailing services of motor fuel 
(CPC 613) 
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled) gas, steam and hot 
water (9 ) None. 
G. Services incidental to energy distribution (44 ) 
(CPC 887)  Unbound.  
19. OTHER SERVICES NOT INCLUDED ELSEWHERE  
a) Washing, cleaning and dyeing services 
(CPC 9701)  None. 
b) Hairdressing services 
(CPC 97021)  None. 
c) Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  None.
EN 2070 Official Journal of the European Union 15.12.2012
 Economic activity  Description of reservations  
d) Other beauty treatment services n.e.c 
(CPC 97029)  None. 
e) Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation purposes (45 ) (46 ) 
(CPC ver. 1.0 97230)  None. 
f) Telecommunications connection services 
(CPC 7543)  Unbound.  
g) Domestic services 
(CPC 980)  Unbound.  
(1 ) For greater certainty this clause applies to foreign workers under an employment relation and without prejudice to commitment s undertaken by Nicaragua under the chapter IV on temporary personal. 
(2 ) If this legislation that contains the restriction is eliminated or modified in a way that is less restrictive, the restrictio n listed would be deemed to be accordingly. 
(3 ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.f) and 6.F.g). 
(4 ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.f) and 6.F.g). 
(5 ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be foun d in ENERGY SERVICES under 18.A. 
(6 ) Does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h). 
(7 ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content. 
(8 ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p). 
(9 ) The horizontal limitation on public utilities applies. 
(10 ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be f ound in ENERGY SERVICES. 
(11 ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee  or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES. 
(12 ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot w ater, which are to be found in ENERGY SERVICES. 
(13 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 6.A.a). Legal  services. 
(14 ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services. 
(15 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(16 ) The horizontal limitation on public utilities applies to technical testing and analysis services compulsory for the granting of marketing authorisations of for utilisation authorisations (for example, car inspection, food inspection). 
(17 ) The horizontal limitation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.). 
(18 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to  6.F.l) 4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Comp uter services. 
(19 ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p). 
(20 ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printe d matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these 
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services. 
(21 ) Any more favourable treatment to domestic or foreign establishments and investors that results from future amendments in or r evisions of legislation shall immediately and unconditionally be extended to establishments and investors 
of the EU Party. 
(22 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 6.B. Computer services. 
(23 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(24 ) The Local area geographical unit will be defined by the Regulatory body. 
(25 ) The National Long Distance service is that supplied between a terminal connection located in a local area and any other conne ction point terminal located in another local area within the territory of the Republic of Nicaragua. 
(26 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(27 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D. 
(28 ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l). 
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and 18.F. 
(29 ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 6.A.k). 
(30 ) Corresponds to sewage services. 
(31 ) Corresponds to Cleaning Services of Exhaust Gases.
EN 15.12.2012 Official Journal of the European Union 2071
 (32 ) Corresponds to parts of Nature and Landscape Protection Services. 
(33 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling se rvices. 
(34 ) The horizontal limitation on public utilities applies to port services and other maritime transport services requiring the us e of the public domain. 
(35 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(36 ) The horizontal limitation on public utilities applies to port services and other internal waterway transport services requiri ng the use of the public domain. 
(37 ) The horizontal limitation on public utilities applies to rail transport services requiring the use of the public domain. 
(38 ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 18.B. 
(39 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F .l) 1 to 6.F.l) 4. 
(40 ) The horizontal limitation on public utilities applies to port services, to other auxiliary services requiring the use of the public domain and to pushing and towing services. 
(41 ) The horizontal limitation on public utilities applies when the services require the use of the public domain. 
(42 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES. under 18.C. 
(43 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8.  CONSTRUCTION SERVICES. 
(44 ) Except for consulting services, the horizontal limitation on public utilities applies. 
(45 ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by  nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C). 
(46 ) The horizontal limitation on public utilities applies to Spa services and non therapeutical massages provided in domains of p ublic utility such as certain water sources.
PANAMA 
1. The list of commitments below indicate the economic activities inscribed pursuant to Article 166 of this Agreement 
and, by means of limitations, conditions and qualifications, the market access and national treatment reservations that 
apply to establishments and investors of the EU Party in those activities. The list is composed of the following 
elements:  
(a) A first column indicating the economic activities in which the commitment is assumed by the Party, and the scope 
to which the reservations apply;  
(b) A second column describing the applicable reservations.  
2. For the purpose of this list, the term none indicates economic activities where there are no limitations, conditions and 
qualifications to national treatment or market access. The term unbound indicates that no national treatment or 
market access commitments have been made.  
For greater certainty, the absence of specific reservations in a given economic activity is without prejudice to the 
horizontal reservations that apply.  
3. Economic activities not mentioned in the list below are not committed.  
4. In identifying individual economic activities:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1 , 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; 
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when 
they do not constitute market access or national treatment limitations, conditions and qualifications within the 
meaning of Articles 164 and 165 of this Agreement. Those measures (for example need to obtain a license, 
universal service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific 
examinations, including language examinations, non-discriminatory requirement that certain activities may not be 
carried out in environmental protected zones or areas of particular historic and artistic interest), even if not listed, 
apply in any case to investors of the EU Party.  
6. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
7. In accordance with Article 164 of this Agreement non-discriminatory requirements as regards the types of legal form 
of an establishment are not included in the list below.  
8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no 
rights directly to individual natural persons or juridical persons.EN 2072 Official Journal of the European Union 15.12.2012
EN 15.12.2012 Official Journal of the European Union 2073
 Economic Activity  Description of reservations  
ALL SECTORS Public utilities 
Economic activities or services considered as public services or public utilities may be subject to a public monopoly or to 
exclusive rights granted to natural persons or juridical persons, public or private. 
The majority of the capital of a private enterprise engaged in public utilities that operate in Panama shall be owned by a 
Panamanian person, except where provided by domestic law.  
ALL SECTORS Investment 
Panama reserves the right to adopt or maintain any measure related to the ownership of the Panama Canal and any juridical 
person that may succeed the Panama Canal Authority ( "PCA"). A member of the board of directors of any such juridical person 
must be a Panamanian national. 
The PCA may require that an enterprise operating in the Panama Canal be legally constituted under the law of Panama and enter 
into a joint venture or other legal entity with the PCA. The PCA may adopt or maintain any measure limiting the number of 
concessions operating in the Panama Canal. 
The Panama Canal includes the aquatic route proper, as well as its anchorages, dock berths, and entrances; lands and marine, 
lacustrine, and fluvial waters; locks; auxiliary dams; docks; and water control structures  
ALL SECTORS Investment 
1. Panama reserves the right to limit the transfer or disposal of an interest held in an existing state enterprise so that only  
Panamanian nationals may receive that interest. 
2. If Panama transfers or disposes of an interest in an existing state enterprise as described in paragraph 1, Panama may adopt  
or maintain a measure related to the nationality of the senior management and members of the board of directors of an 
enterprise that receives that interest.  
ALL SECTORS Panama reserves the right to adopt or maintain a measure for providing law enforcement and correctional services, as well as t he 
following services to the extent that they are social services established or maintained for a public purpose: income security or 
insurance, social security or insurance, social welfare, public education, public training, health care or child care.  
ALL SECTORS Panama reserves the right to adopt or maintain a measure denying to foreign investors and their investments or to foreign 
service providers a right or privilege granted to minorities with social or economic disadvantages or native populations in the ir 
reservation areas.  
ALL SECTORS 1. A foreign government, foreign official or foreign state enterprise may not own real property in Panama, except property use d 
for an embassy. 
2. A foreign national, or enterprise or enterprise organised under the laws of Panama owned entirely or partially by foreign 
nationals, may not own real property within ten kilometres of Panama's borders.
EN 2074 Official Journal of the European Union 15.12.2012
 Economic Activity  Description of reservations  
1. AGRICULTURE, HUNTING, FORESTRY  
A. Agriculture, hunting 
(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory excluding 
services  None.  
B. Forestry and logging 
(ISIC rev 3.1: 020) excluding services  None. 
2. FISHING AND AQUACULTURE 
(ISIC rev.3.1: 0501, 0502) excluding services  1. Only a person of Panama may sell for consumption in Panama fish caught in the territory of Panama. 
2. Only a Panamanian-built vessel may engage in commercial or industrial shrimp fishing in the territory of Panama. 
3. A vessel with a capacity of less than 150 tons may only fish for tuna in the territory of Panama if it is owned by a person of 
Panama. 
4. Only a vessel owned by a person of Panama may obtain a licence for coastal (manual) fishing. 
5. Only a Panamanian-flagged vessel that is at least seventy five per cent owned by a person of Panama and that is engaged in 
international tuna trade within the territory of Panama may obtain a tuna fishing licence for a preferential fee. 
6. An industrial enterprise in the business of storing or selling shrimp or other marine species must locate its facilities in the 
Vacamonte Fishing Port, in the District of Arraijan, unless the facilities are located where farming operations occur. 
7. International tuna fishing vessels must use the services of legal shipping agencies domiciled in Panama in order to obtain a  
licence to fish for tuna in Panamanian jurisdictional waters.  
3. MINING AND QUARRYING  
A. Mining of coal and lignite; extraction of peat 
(ISIC rev 3.1: 10) 
B. Extraction of crude petroleum and natural gas (1 ) 
(ISIC rev 3.1: 1110) 
C. Mining of metal ores 
(ISIC rev 3.1: 13) 
D. Other mining and quarrying 
(ISIC rev 3.1: 14)  None, except: 
1. A foreign government, foreign state enterprise, or juridical person in which there is direct or indirect participation of an y 
foreign government, may not: 
(a) obtain a mining concession; 
(b) directly or indirectly, be a contractor for mining operations; 
(c) operate or benefit from a mining concession; or 
(d) acquire, possess or retain, for use in mining operations in Panama, equipment or material without previous and special 
authorisation issued through a Decree of the President of the Republic signed by all members of Cabinet. 
2. Only a Panamanian national or an enterprise of Panama may obtain, directly or indirectly, a contract for the exploration and  
exploitation of limestone, sand, quarry stone, tufa, clay, gravel, debris, feldspar, plaster and other non-metallic minerals.
EN 15.12.2012 Official Journal of the European Union 2075
 Economic Activity  Description of reservations  
3. For greater certainty, the following may not obtain, operate or benefit from a contract referred to in paragraph 1, directly  or 
indirectly, unless the Executive Branch decides otherwise: 
(a) a foreign government or state enterprise; or 
(b) a juridical person in which a foreign government has direct or indirect participation. 
Crude Petroleum and natural gas 
1. If a contractor is a foreign juridical person, it must establish itself or open a branch in the Republic of Panama. Contract ors 
may apply for an exemption from import tax on machinery, equipment, spare parts and other articles necessary for carrying 
out the activities required by their respective contracts. That exemption may be granted if the articles are of acceptable qual ity 
and competitive price, as determined by the Ministry of Commerce and Industries, and are not produced in Panama.  
4. MANUFACTURING (2 ) 
A. Manufacture of food products and beverages 
(ISIC rev 3.1: 15)  None. 
B. Manufacture of tobacco products 
(ISIC rev 3.1: 16)  None. 
C. Manufacture of textiles 
(ISIC rev 3.1: 17)  None. 
D. Manufacture of wearing apparel; dressing and dyeing of fur 
(ISIC rev 3.1: 18)  None. 
E. Tanning and dressing of leather; manufacture of luggage, handbags, 
saddlery, harness and footwear 
(ISIC rev 3.1: 19)  None.  
F. Manufacture of wood and of products of wood and cork, except furniture; 
manufacture of articles of straw and plaiting materials 
(ISIC rev 3.1: 20)  None. 
G. Manufacture of paper and paper products 
(ISIC rev 3.1: 21)  None.
EN 2076 Official Journal of the European Union 15.12.2012
 Economic Activity  Description of reservations  
H. Publishing, printing and reproduction of recorded media (3 ) 
(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract 
basis (4 )) An enterprise producing a print publication that is part of the Panamanian communications mass media, such as a newspaper or 
magazine must be a hundred per cent owned (directly or indirectly) by a Panamanian national and its managers (including its 
publishers, editors-in-chief, deputy directors and assistant managers), must be Panamanian nationals.  
I. Manufacture of coke oven products 
(ISIC rev 3.1: 231)  None. 
J. Manufacture of refined petroleum products 
(ISIC rev 3.1: 232)  None. 
K. Manufacture of chemicals and chemical products other than explosives 
(ISIC rev 3.1: 24 excluding manufacturing of explosives)  None. 
L. Manufacture of rubber and plastics products 
(ISIC rev 3.1: 25)  None. 
M. Manufacture of other non-metallic mineral products 
(ISIC rev 3.1: 26)  None. 
N. Manufacture of basic metals 
(ISIC rev 3.1: 27)  None. 
O. Manufacture of fabricated metal products, except machinery and equipment 
(ISIC rev 3.1: 28)  None. 
P. Manufacture of machinery  
a) Manufacture of general purpose machinery 
(ISIC rev 3.1: 291)  None. 
b) Manufacture of special purpose machinery other than weapons and 
munitions 
(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)  None.
EN 15.12.2012 Official Journal of the European Union 2077
 Economic Activity  Description of reservations  
c) Manufacture of domestic appliances n.e.c. 
(ISIC rev 3.1: 293)  None. 
d) Manufacture of office, accounting and computing machinery 
(ISIC rev 3.1: 30)  None. 
e) Manufacture of electrical machinery and apparatus n.e.c. 
(ISIC rev 3.1: 31)  None. 
f) Manufacture of radio, television and communication equipment and 
apparatus 
(ISIC rev 3.1: 32)  None. 
Q. Manufacture of medical, precision and optical instruments, watches and 
clocks 
(ISIC rev 3.1: 33)  None. 
R. Manufacture of motor vehicles, trailers and semitrailers 
(ISIC rev 3.1: 34)  None. 
S. Manufacture of other (non-military) transport equipment 
(ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other 
transport equipment for military use)  None. 
T. Manufacture of furniture; manufacturing n.e.c. 
(ISIC rev 3.1: 361, 369)  None. 
U. Recycling 
(ISIC rev 3.1: 37)  None. 
5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN 
ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER  
(EXCLUDING NUCLEAR BASED ELECTRICITY GENERATION)  
A. Production of electricity; transmission and distribution of electricity on own 
account 
(part of ISIC rev 3.1: 4010) (5 ) 1. Electric power transmission in the territory of Panama may be supplied only by the Government of Panama. 
2. Electric power distribution in the territory of Panama will be supplied by three enterprises for a period of fifteen years, under 
concessions granted by the  Autoridad Nacional de los Servicios Públicos (ASEP) . This period started on October 22, 1998.
EN 2078 Official Journal of the European Union 15.12.2012
 Economic Activity  Description of reservations  
B. Manufacture of gas; distribution of gaseous fuels through mains on own 
account 
(part of ISIC rev 3.1: 4020) (6 ) None.  
C. Production of steam and hot water; distribution of steam and hot water on 
own account 
(part of ISIC rev 3.1: 4030) (7 ) None. 
6. BUSINESS SERVICES  
A. Professional Services  
a) Legal Services 
(part of CPC 861) 
Exclusively: legal consultancy on international law (excludes Panamanian 
law) and consultancy on law of the jurisdiction in which the service 
supplier is qualified as a lawyer. Does not include appearance in courts 
or administrative, judicial, maritime or arbitral authorities in Panama, nor 
the drafting of legal documents.  None. 
b) 1. Accounting and Bookkeeping Services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220)  Panamanian juridical persons may make agreements to add to their letterheads and signs the names of firms, corporations and 
juridical or natural foreign persons engaged in the services provided by a Certified Public Accountant in his country of origin , or 
in international coordination of the professional practice of public accountancy.  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)  Professional license ( idoneidad ) to provide the service is subject to nationality condition.  
c) Taxation Advisory Services 
(CPC 863) (8 ) Professional license ( idoneidad ) to provide the service is subject to nationality condition.  
d) Architectural services and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  Professional license ( idoneidad ) to provide the service is subject to nationality condition.
EN 15.12.2012 Official Journal of the European Union 2079
 Economic Activity  Description of reservations  
f) Engineering services and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  Professional license ( idoneidad ) to provide the service is subject to nationality condition.  
h) Medical (including psychologists) and Dental services 
(CPC 9312 and part of CPC 85201)  Professional license ( idoneidad ) to provide the service is subject to nationality condition.  
i) Veterinary services 
(CPC 932)  Professional license ( idoneidad ) to provide the service is subject to nationality condition.  
j) 1. Midwives services 
(part of CPC 93191)  None. 
j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel 
(part of CPC 93191)  Professional license ( idoneidad ) to provide the service is subject to nationality condition.  
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211) 
and other services supplied by pharmacists  1. Only the following persons may own a retail business in Panama: 
(a) a Panamanian national by birth; 
(b) a natural person who, on the date of entry into force of the 1972 Constitution was a naturalised Panamanian national, 
the spouse of a Panamanian national, or a natural person who had a child with a Panamanian national; 
(c) a natural person who has been a naturalised Panamanian national for at least three years; 
(d) a foreign national or a juridical person organised under the law of a foreign country that owned a lawful retail business i n 
Panama on the date of entry into force of the 1972 Constitution; and 
(e) a juridical person, whether organised under the laws of Panama or any other country, if ownership of that person is held 
by natural persons described in subparagraph (a), (b), (c), or (d), as set out in paragraph 5 of Article 293 of the 
Constitution. 
2. Notwithstanding paragraph 1(e), a foreign national may own a juridical person engaged in retail commerce if: 
(a) the products sold by the juridical person in retail commerce are exclusively products that are produced at its direction 
and bear its label; or 
(b) the juridical person is engaged primarily in the sale of a service, and the products that it sells are necessarily associat ed 
with the sale of that service.
EN 2080 Official Journal of the European Union 15.12.2012
 Economic Activity  Description of reservations  
3. Senior managers and directors of a retail business must meet the same nationality requirements as owners of a retail busines s. 
B. Computer and Related Services 
(CPC 84)  None. 
C. Research and Development Services 
a) R & D services on natural sciences 
(CPC 851) 
b) R & D services on Social Sciences and Humanities 
(CPC 852 excluding psychologists services) 
c) Interdisciplinary R & D services 
(CPC 853)  None. 
D. Real Estate Services  
a) Involving Own or Leased Property 
(CPC 821)  None, except that real estate brokers need to have a professional license, which is subject to nationality condition.  
b) On a Fee or Contract Basis 
(CPC 822)  None, except that real estate brokers need to have a professional license, which is subject to nationality condition.  
E. Rental/Leasing Services without Operators  
a) Relating to Ships 
(CPC 83103)  None. 
b) Relating to Aircraft 
(CPC 83104)  None. 
c) Relating to Other Transport Equipment 
(CPC 83101, CPC 83102 and CPC 83105)  None.
EN 15.12.2012 Official Journal of the European Union 2081
 Economic Activity  Description of reservations  
d) Relating to Other Machinery and Equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  None. 
e) Relating to personal and household goods 
(CPC 832)  None. 
f) Telecommunications equipment rental 
(CPC 7541)  None. 
F. Other Business Services  
a) Advertising 
(CPC 871)  None 
b) Market Research and Opinion Polling 
(CPC 864)  None.  
c) Management Consulting Services 
(CPC 865)  None. 
d) Services Related to Management Consulting 
(CPC 866)  None. 
e) Technical Testing and Analysis Services (9 ) 
(CPC 8676)  None. 
f) services incidental to Agriculture, Hunting and Forestry 
(CPC 881)  None. 
g) Services Relating to Fishing 
(CPC 882)  None. 
h) Services incidental to Manufacturing 
(CPC 884 and CPC 885)  None.
EN 2082 Official Journal of the European Union 15.12.2012
 Economic Activity  Description of reservations  
i) Placement and Supply Services of Personnel  
i) 1. Executive search 
(CPC 87201)  None. 
i) 2. Placement Services 
(CPC 87202)  None. 
i) 3. Supply Services of office support personnel 
(CPC 87203)  None. 
i) 4 Model agency Services 
(part of CPC 87209)  None. 
j) 1. Investigation Services 
(CPC 87301)  None. 
j) 2. Security Services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  The owners of a security company must be Panamanian nationals. In order to be a member of the board of directors, a person 
must meet the same criteria as apply for the ownership of a retail business, as set out in the entry for retail sales. 
Only a Panamanian national may hold the position of head of security or security guard in the territory of Panama. Foreign 
nationals engaged by a security company in the territory of Panama must obtain prior authorisation from the Panamanian 
government.  
k) Related Scientific and Technical Consulting Services 
(CPC 8675)  None. 
l) 1. Maintenance and repair of vessels 
(CPC 8868)  None. 
l) 2. Maintenance and Repair of Rail Transport Equipment 
(part of CPC 8868)  None. 
l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles 
and road transport Equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  None.
EN 15.12.2012 Official Journal of the European Union 2083
 Economic Activity  Description of reservations  
l) 4. Maintenance and Repair of Aircraft and parts thereof 
(CPC 8868)  None. 
l) 5. Maintenance and Repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (10 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  None. 
m) Building-Cleaning Services 
(CPC 874)  None. 
n) Photographic Services 
(CPC 875)  None. 
o) Packaging Services 
(CPC 876)  None. 
p) Printing and Publishing 
(CPC 88442)  None, except an enterprise producing a print publication that is part of the Panamanian communications mass media, such as a 
newspaper or magazine must be a hundred per cent owned (directly or indirectly) by a Panamanian national and its managers 
(including its publishers, editors-in-chief, deputy directors and assistant managers), must be Panamanian nationals.  
q) Convention Services 
(part of CPC 87909)  None. 
r) 1. Translation and Interpretation Services 
(CPC 87905)  Unbound for official translation and interpretation.  
r) 2. Interior Design and other Specialty Design Services 
(CPC 87907)  None. 
r) 3. Collection Agency Services 
(CPC 87902)  None.
EN 2084 Official Journal of the European Union 15.12.2012
 Economic Activity  Description of reservations  
r) 4. Credit reporting services 
(CPC 87901)  None. 
r) 5. Duplicating services (11 ) 
(CPC 87904)  None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  None. 
7. COMMUNICATION SERVICES  
A. Courier Services (CPC 7512) including express delivery services (12 ) None. 
B. Telecommunications Services (These services do not cover the economic 
activity consisting of the provision of content which requires telecommuni ­
cations services for its transport.)  
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (13 ), excluding broadcasting (14 ) 1. An enterprise that is directly or indirectly owned or controlled by a foreign government or in which a foreign government is  
a partner may not supply telecommunications services in the territory of Panama. 
2. Cellular mobile telephone services are provided exclusively by four operators who have been granted the concessions by the 
State.  
b) Satellite broadcast transmission services (15 ) None except that: 
— the commitments are subject to reciprocity; 
— service suppliers in this sector may be subject to obligations to safeguard general interest objectives related to the convey ance 
of content through their network in line with the Panama regulatory framework for electronic communications.  
8. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  None. 
9. DISTRIBUTION SERVICES (excluding distribution of arms, munitions, 
explosives and other war material) 
All sub-sectors mentioned below  
A. Commission Agents' Services  
a) Commission Agents' Services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None.
EN 15.12.2012 Official Journal of the European Union 2085
 Economic Activity  Description of reservations  
b) Other Commission Agents' Services 
(CPC 621)  None. 
B. Wholesale Trade Services  
a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 612)  None.  
b) Wholesale Trade Services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (16 )) None 
C. Retailing Services 
(CPC 61112, part of CPC 6113 and part of CPC 6121, 613, 631, 632, 
except retail of Panama fish caught in the jurisdictional waters of Panama)  1. Only the following persons may own a retail business in Panama: 
(a) a Panamanian national by birth; 
(b) a natural person who, on the date of entry into force of the 1972 Constitution was a naturalised Panamanian national, 
the spouse of a Panamanian national, or a natural person who had a child with a Panamanian national; 
(c) a natural person who has been a naturalised Panamanian national for at least three years; 
(d) a foreign national or a juridical person organised under the law of a foreign country that owned a lawful retail business 
in Panama on the date of entry into force of the 1972 Constitution; and 
(e) a juridical person, whether organised under the laws of Panama or any other country, if ownership of that person is held 
by natural persons described in subparagraph (a), (b), (c), or (d), as set out in paragraph 5 of Article 293 of the 
Constitution. 
2. Notwithstanding paragraph 1(e), a foreign national may own a juridical person engaged in retail commerce if: 
(a) the products sold by the juridical person in retail commerce are exclusively products that are produced at its direction 
and bear its label; or 
(b) the juridical person is engaged primarily in the sale of a service, and the products that it sells are necessarily associat ed 
with the sale of that service. 
3. Senior managers and directors of a retail business must meet the same nationality requirements as owners of a retail 
business.
EN 2086 Official Journal of the European Union 15.12.2012
 Economic Activity  Description of reservations  
D. Franchising 
(CPC 8929)  The services of the franchise operation provided at the retail level are limited to citizens of Panama.  
10. EDUCATIONAL SERVICES (only privately funded services)  
A. Primary Education Services 
(CPC 921) 
B. Secondary Education Services 
(CPC 922) 
C. Higher Education Services 
(CPC 923) 
D. Adult Education Services 
(CPC 924)  None. 
E. Other education services 
(CPC 929)  Unbound.  
11. ENVIRONMENTAL SERVICES 
A. Waste Water Services 
(CPC 9401) (17 ) 
B. Solid/hazardous waste management, excluding crossborder transport of 
hazardous waste 
a) Refuse Disposal Services 
(CPC 9402) 
b) Sanitation and Similar Services 
(CPC 9403) 
C. Protection of ambient air and climate 
(CPC 9404) (18 ) 
D. Remediation and clean up of soil and waters 
a) Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 9406) (19 ) None.
EN 15.12.2012 Official Journal of the European Union 2087
 Economic Activity  Description of reservations  
E. Noise and vibration abatement 
(CPC 9405) 
F. Protection of biodiversity and landscape 
a) Nature and landscape protection services 
(part of CPC 9406) 
G. Other environmental and ancillary services 
(CPC 9409)  
12. FINANCIAL SERVICES  
A. Insurance and insurance related services  None, except: 
1. To obtain the license of insurance broker, it is required to be a Panamanian residing in the Panama. 
2. At least forty nine per cent of the shares of a legal person operating as an insurance brokerage enterprise in Panama must b e 
owned by Panamanian nationals licensed as insurance brokers in Panama. The legal representative of such an enterprise must 
be a Panamanian national licensed as an insurance broker in Panama.  
B. Banking and other financial services (excluding insurance)  None. 
13. HEALTH SERVICES AND SOCIAL SERVICES  
(only privately funded services)  
A. Hospital Services 
(CPC 9311)  None. 
B. Ambulance Services 
(CPC 93192)  None. 
C. Residential health facilities other than hospital services 
(CPC 93193)  None. 
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel and Catering excluding catering in air transport services (20 ) 
(CPC 641, CPC 642 and CPC 643)  None.
EN 2088 Official Journal of the European Union 15.12.2012
 Economic Activity  Description of reservations  
B. Travel Agencies and Tour Operators Services (including tour managers) 
(CPC 7471)  To engage in the business of Travel Agency in the territory of Panama must be a Panamanian national.  
C. Tourist Guides Services 
(CPC 7472)  None. 
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than 
audiovisual services)  
A. Entertainment Services (including Theatre, Live Bands, Circus and 
Discotheque Services) 
(CPC 9619)  1. An employer who hires a foreign orchestra or musical group is required to hire a Panamanian orchestra or musical group to 
perform at each one of the locations where the foreign orchestra or musical group performs. This obligation exists for the 
duration of the foreign orchestra or musical group's contract. 
2. A Panamanian artist performing with a foreign artist must be hired on the same terms and with the same professional 
considerations. This applies but is not limited to promotions, publicity and advertising related to the event, regardless of th e 
media used.  
B. News and Press Agencies Services 
(CPC 962)  A company producing a print publication that is part of the Panamanian communications mass media, such as a newspaper or 
magazine must be a hundred per cent owned (directly or indirectly) by a Panamanian national and its managers (including its 
publishers, editors-in-chief, deputy directors and assistant managers), must be Panamanian nationals.  
C. Libraries, archives, museums and other cultural services 
(CPC 963)  Unbound.  
D. Sporting services 
(CPC 9641)  None. 
E. Recreation park and beach Services 
(CPC 96491)  None. 
16. TRANSPORT SERVICES 
A. Maritime transport (21 ) 
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation (22 ) 
(CPC 7212 less national cabotage transport)  None.
EN 15.12.2012 Official Journal of the European Union 2089
 Economic Activity  Description of reservations  
B. Internal Waterways Transport  
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  None.  
C. Rail Transport (23 ) 
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112)  None. 
D. Road Transport 
a) Passenger Transportation 
(CPC 7121 and CPC 7122)  Unbound.  
b) Freight Transportation 
(CPC 7123, excluding transportation of mail on own account (24 )) Requirement on established entities to use vehicles with national registration.  
E. Pipeline transport of goods other than fuel (25 ) 
(CPC 7139)  None. 
17. SERVICES AUXILIARY TO TRANSPORT  
A. Services auxiliary to Maritime Transport (26 ) 
a) Maritime Cargo Handling Services 
b) Storage and warehousing Services 
(part of CPC 742) 
c) Customs Clearance Services  None.
EN 2090 Official Journal of the European Union 15.12.2012
 Economic Activity  Description of reservations  
d) Container Station and Depot Services 
e) Maritime Agency Services 
f) Maritime Freight Forwarding Services 
g) Rental of Vessels with Crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  
B. Services auxiliary to internal waterways transport (26 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Vessels with Crew 
(CPC 7223) 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745) 
g) Other supporting and auxiliary services 
(part of CPC 749)  None.
EN 15.12.2012 Official Journal of the European Union 2091
 Economic Activity  Description of reservations  
C. Services auxiliary to rail transport (27 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113) 
e) Supporting services for rail transport services 
(CPC 743) 
f) Other supporting and auxiliary services 
(part of CPC 749)  None. 
D. Services auxiliary to road transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Commercial Road Vehicles with Operators 
(CPC 7124) 
e) Supporting services for road transport equipment 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  For rental of commercial road vehicles with operators, authorisation required, not extended to foreign registered vehicles and the 
operator must be a Panamanian national.
EN 2092 Official Journal of the European Union 15.12.2012
 Economic Activity  Description of reservations  
E. Services auxiliary to air transport services  
a) Ground handling services (including catering)  None. 
b) Storage and warehouse services 
(part of CPC 742)  None. 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of aircraft with crew 
(CPC 734)  1. Only a person of Panama with a base of operations in Panama may hold a certificate of exploitation to supply air trans ­
portation services in Panama. 
2. To obtain a certificate referred to in paragraph 1, an enterprise of Panama must also establish before the  Autoridad de 
Aeronáutica Civil  that the substantial property and effective control of the enterprise is owned by a Panamanian national. For 
example, at least fifty one per cent of the subscribed and paid-in capital of a society is represented with nominative stocks 
owned by a Panamanian national. 
3. For domestic transport, the percentage referred to in paragraph 2 is a minimum of sixty per cent. 
4. During the validity of a certificate referred to in paragraph 1 the title holder must maintain the minimum percentage of 
ownership by a Panamanian national set out in paragraph 2 or 3.  
e) Sales and Marketing  None. 
f) Computer Reservations System  None. 
g) Airport management  None. 
F. Services auxiliary to pipeline transport of goods other than fuel (28 ) 
a) Storage and warehouse services of goods other than fuel transported by 
pipelines 
(part of CPC 742)  None. 
18. ENERGY SERVICES  
A. Services Incidental to Mining (29 ) 
(CPC 883)  None. 
B. Pipeline Transportation of fuels. 
(CPC 7131)  None.
EN 15.12.2012 Official Journal of the European Union 2093
 Economic Activity  Description of reservations  
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271)  None. 
E. Retailing Services of motor fuel 
(CPC 613) 
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled) gas, steam and hot water  None, except: 
1. Only the following persons may own a retail business in Panama: 
(a) a Panamanian national by birth; 
(b) a natural person who, on the date of entry into force of the 1972 Constitution was a naturalised Panamanian national, 
the spouse of a Panamanian national, or a natural person who had a child with a Panamanian national; 
(c) a natural person who has been a naturalised Panamanian national for at least three years; 
(d) a foreign national or a juridical person organised under the law of a foreign country that owned a lawful retail business i n 
Panama on the date of entry into force of the 1972 Constitution; and 
(e) a juridical person, whether organised under the laws of Panama or any other country, if ownership of that person is held 
by natural persons described in subparagraph (a), (b), (c), or (d), as set out in paragraph 5 of Article 293 of the 
Constitution. 
2. Notwithstanding paragraph 1(e), a foreign national may own a juridical person engaged in retail commerce if: 
(a) the products sold by the juridical person in retail commerce are exclusively products that are produced at its direction 
and bear its label; or 
(b) the juridical person is engaged primarily in the sale of a service, and the products that it sells are necessarily associat ed 
with the sale of that service. 
3. Senior managers and directors of a retail business must meet the same nationality requirements as owners of a retail busines s. 
G. Services incidental to energy distribution 
(CPC 887)  None, except 
1. Electric power transmission in the territory of Panama may be supplied only by the Government of Panama. 
2. Electric power distribution in the territory of Panama will be supplied by three enterprises for a period of fifteen years, under 
concessions granted by the  Autoridad Nacional de los Servicios Públicos (ASEP) . This period started on October 22, 1998.  
19. OTHER SERVICES NOT INCLUDED ELSEWHERE  
a) Washing, Cleaning and Dyeing services 
(CPC 9701)  None.
EN 2094 Official Journal of the European Union 15.12.2012
 Economic Activity  Description of reservations  
b) Hairdressing services 
(CPC 97021) 
c) Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022) 
d) Other beauty treatment services n.e.c 
(CPC 97029) 
e) Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation (30 ) purposes 
(CPC ver. 1.0 97230)  Unbound.  
g) Telecommunications connection services 
(CPC 7543)  Unbound.  
(1 ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be foun d in ENERGY SERVICES under 18.A. 
(2 ) This sector does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h). 
(3 ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content. 
(4 ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p). 
(5 ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be f ound in ENERGY SERVICES. 
(6 ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee  or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES. 
(7 ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot w ater, which are to be found in ENERGY SERVICES. 
(8 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 6.A.a). Legal  services. 
(9 ) Limitation on public utilities applies to technical testing and analysis services compulsory for the granting of marketing au thorizations of for utilization authorizations (for example: car inspection, food inspection). 
(10 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to  6.F.l) 4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Comp uter services. 
(11 ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p). 
(12 ) Express delivery services may include, in addition to greater speed and reliability, value-added elements such as collection from the point of origin, personal delivery to addressee, tracing and tracking, possibility of changing the 
destination and addressee in transit, confirmation of receipt. Express delivery services does not include (i) air transport ser vices, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services. 
(13 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 6.B. Computer services. 
(14 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(15 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(16 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D. 
(17 ) Corresponds to sewage services. 
(18 ) Corresponds to Cleaning Services of Exhaust Gases. 
(19 ) Corresponds to parts of Nature and Landscape Protection Services. 
(20 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling se rvices. 
(21 ) The horizontal limitation on public utilities applies to port services and other maritime transport services requiring the us e of the public domain. 
(22 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(23 ) The horizontal limitation on public utilities applies to rail transport services requiring the use of the public domain. 
(24 ) Part of CPC 71235, which is to be found in COMMUNICATION SERVICES under 7.A. Postal and courier services. 
(25 ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 18.B. 
(26 ) The horizontal limitation on public utilities applies to port services, to other auxiliary services requiring the use of the public domain and to pushing and towing services. 
(27 ) The horizontal limitation on public utilities applies when the services require the use of the public domain. 
(28 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 18.C.
EN 15.12.2012 Official Journal of the European Union 2095
 (29 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8.  CONSTRUCTION SERVICES. 
(30 ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by  nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).
ANNEX XI  
LISTS OF COMMITMENTS ON CROSS-BORDER SUPPLY OF SERVICES  
SECTION A 
EU PARTY  
1. The list of commitments below indicates the services sectors liberalised pursuant to Article 172 of this Agreement, 
and, by means of reservations, the market access and national treatment limitations that apply to services and services 
suppliers of the Republics of the CA Party in those sectors. The list is composed of the following elements:  
(a) A first column indicating the sector or sub-sector in which the commitment is assumed by the Party, and the 
scope of liberalisation to which the reservations apply;  
(b) A second column describing the applicable reservations.  
When the column referred to under (b) only includes Member State specific reservations, Member States not 
mentioned therein undertake commitments in the sector concerned without reservations (N.B. the absence of 
Member State specific reservations in a given sector is without prejudice to horizontal reservations or to sectoral 
EU-broad reservations that may apply).  
Cross-border supply of services in sectors or sub-sectors covered by this Agreement and not mentioned in the list 
below is not committed.  
2. In identifying individual sectors and sub-sectors:  
(a) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; 
(b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver.  1.0 , 1998.  
3. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements and procedures when they do not constitute a market access or a national treatment 
limitation within the meaning of Articles 170 and 171 of this Agreement. Those measures (for example, need to 
obtain a license, universal service obligations, need to obtain recognition of qualifications in regulated sectors, need to 
pass specific examinations, including language examinations), even if not listed, apply in any case to service suppliers 
of the Republics of the CA Party.  
4. The list below is without prejudice to the feasibility of Mode 1 in certain services sectors and sub-sectors and without 
prejudice to the existence of public monopolies and exclusive rights as described in the list of commitments on 
establishment.  
5. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
6. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no 
rights directly to individual natural persons or juridical persons.EN 2096 Official Journal of the European Union 15.12.2012
EN 15.12.2012 Official Journal of the European Union 2097
 Sector or sub-sector  Description of reservations  
ALL SECTORS Real estate 
For Modes 1 and 2 
AT, BG, CY, CZ, DK, EE, EL, FI, HU, IE, IT, LT, LV, MT, PL, RO, SI, SK: Limitations on acquisition of land and real estate by 
foreign investors. (1 ) 
1. BUSINESS SERVICES  
A. Professional Services  
a) Legal Services 
(CPC 861) (2 ) 
excluding legal advisory and legal documentations and certification services 
provided by legal professionals entrusted with public functions, such as 
notaries,  huissiers de justice  or other officiers publics et ministériels  For Modes 1 and 2 
AT, CY, ES, EL, LT, MT, SK: Full admission to the Bar, required for the practice of domestic (EU and Member State) law, is 
subject to a nationality condition. 
BE, FI: Full admission to the Bar, required for legal representation services, is subject to a nationality condition, coupled w ith 
residency requirements. In BE quotas apply for appearing before the  "Cour de cassation " in non-criminal cases. 
BG: Foreign lawyers can only provide legal representation services of a national of their home country and subject to reciproci ty 
and cooperation with a Bulgarian lawyer. For legal mediation services permanent residence is required. 
FR: Lawyers' access to the profession of  "avocat auprès de la Cour de Cassation " et "avocat auprès du Conseil d'Etat " is subject to 
quotas and to a nationality condition. 
HU: Full admission to the Bar is subject to a nationality condition, coupled with residency requirements. For foreign lawyers t he 
scope of legal activities is limited to the provision of legal advice. 
LV: Nationality requirement for sworn solicitors, to whom legal representation in criminal proceedings is reserved. 
DK: Marketing of legal advice activities is restricted to lawyers with a Danish licence to practice and law firms registered in  
Denmark. Requirement of a Danish legal examination in order to obtain a Danish licence. 
SE: Admission to the Bar, necessary only for the use of the Swedish title  "advokat ", is subject to a residency requirement.  
b) 1. Accounting and Bookkeeping Services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220)  For Mode 1 
FR, HU, IT, MT, RO, SI: Unbound. 
AT: Nationality condition for representation before competent authorities. 
For Mode 2 
None.  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)  For Mode 1 
BE, BG, CY, DE, ES, FI, FR, EL, HU, IE, IT, LU, MT, NL, PT, RO, SI, UK: Unbound.
EN 2098 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
AT: Nationality condition for representation before competent authorities and for performing audits provided for in specific 
Austrian laws (for example joint stock companies law, stock exchange law, banking law, etc.). 
SE: Only auditors approved in Sweden may perform legal auditing services in certain legal entities, a.o. in all limited compani es. 
Only such persons may be shareowners or form partnerships in companies which practice qualified auditing (for official 
purposes). Residency required for approval. 
LT: Auditor's report must be prepared in conjunction with an auditor accredited to practice in Lithuania. 
For Mode 2 
None.  
c) Taxation Advisory Services 
(CPC 863) (3 ) For Mode 1 
AT: Nationality condition for representation before competent authorities. 
CY: Tax agents must be duly authorised by the Minister of Finance. Authorisation is subject to an economic needs test. The 
criteria used are analogous to those for granting permission for foreign investment (listed in horizontal section), as they app ly to 
this sub-sector, always taking into consideration the employment situation in the sub-sector. 
BG, MT, RO and SI: Unbound. 
For Mode 2 
None.  
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  For Mode 1 
AT: Unbound except for planning services. 
BE, BG, CY, EL, IT, MT, PL, PT, SI: Unbound. 
DE: Application of the national rules on fees and emoluments for all services which are performed from abroad. 
HU, RO: Unbound for landscape architectural services. 
For Mode 2 
None.  
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  For Mode 1 
AT, SI: Unbound except for pure planning services. 
BG, CY, EL, IT, MT, PT: Unbound. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2099
 Sector or sub-sector  Description of reservations  
h) Medical (including Psychologists), and Dental services 
(CPC 9312 and part of CPC 85201)  For Mode 1 
AT, BE, BG, CY, DE, DK, EE, ES, FI, FR, EL, IE, IT, LU, MT, NL, PT, RO, SK, UK: Unbound. 
SI: Unbound for social medicine, sanitary, epidemiological, medical/ecological services, the supply of blood, blood preparation s 
and transplants and autopsy. 
For Mode 2 
None.  
i) Veterinary services 
(CPC 932)  For Mode 1 
AT, BE, BG, CY, CZ, DE, DK, EE, ES, FR, EL, HU, IE, IT, LV, LT, MT, NL, PT, RO, SI, SK: Unbound. 
UK: Unbound except for veterinary laboratory and technical services supplied to veterinary surgeons, general advice, guidance 
and information for example nutritional, behaviour and pet care. 
For Mode 2 
None.  
j) 1. Midwives services 
(part of CPC 93191) 
j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel 
(part of CPC 93191)  For Mode 1 
AT, BE, BG, CY, CZ, DE, DK, EE, ES, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PT, RO, SI, SK, UK: Unbound. 
FI, PL: Unbound except for nurses. 
For Mode 2 
None. 
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211) 
and other services supplied by pharmacists (4 ) For Mode 1 
AT, BE, BG, DE, CY, DK, ES, FI, FR, EL, IE, IT, LU, MT, NL, PL, PT, RO, SK, SE, SI. UK: Unbound. 
CZ, LV, LT: Unbound except for mail order. 
HU: Unbound except for CPC 63211. 
For Mode 2 
None.  
B. Computer and Related Services 
(CPC 84)  For Modes 1 and 2 
None.
EN 2100 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
C. Research and Development Services  
a) R & D services on natural sciences 
(CPC 851) 
b) R & D services on Social Sciences and Humanities 
(CPC 852 excluding psychologists services) (5 ) 
c) Interdisciplinary R & D services 
(CPC 853)  For Modes 1 and 2 
EU: For publicly funded R and D services, exclusive rights and/or authorisations can only be granted to EU nationals and to EU 
juridical persons having their headquarters in the EU.  
D. Real Estate Services (6 ) 
a) Involving Own or Leased Property 
(CPC 821)  For Mode 1 
BG, CY, CZ, EE, HU, IE, LV, LT, MT, PL, RO, SK, SI: Unbound. 
For Mode 2 
None. 
b) On a Fee or Contract Basis 
(CPC 822)  For Mode 1 
BG, CY, CZ, EE, HU, IE, LV, LT, MT, PL, RO, SK, SI: Unbound. 
For Mode 2 
None. 
E. Rental/Leasing Services without Operators  
a) Relating to Ships 
(CPC 83103)  For Mode 1 
BG, CY, DE, HU, MT, RO: Unbound. 
For Mode 2 
None. 
b) Relating to Aircraft 
(CPC 83104)  For Modes 1 and 2 
BG, CY, CZ, HU, LV, MT, PL, RO, SK: Unbound. 
EU: Aircraft used by EU air carriers have to be registered in the Member State licensing the air carrier or elsewhere in the EU . 
Waivers can be granted for short term lease contracts or under exceptional circumstances.
EN 15.12.2012 Official Journal of the European Union 2101
 Sector or sub-sector  Description of reservations  
c) Relating to Other Transport Equipment 
(CPC 83101, CPC 83102 and CPC 83105)  For Mode 1 
BG, CY, HU, LV, MT, PL, RO, SI: Unbound. 
For Mode 2 
None. 
d) Relating to Other Machinery and Equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  For Mode 1 
BG, CY, CZ, HU, MT, PL, RO, SK: Unbound. 
For Mode 2 
None. 
e) Relating to personal and household goods 
(CPC 832)  For Modes 1 and 2 
AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LU, MT, NL, PL, PT, RO, SI, SE, SK, UK: Unbound. 
EE: Unbound except for leasing or rental services concerning pre-recorded video-cassettes for use in home entertainment 
equipment.  
f) Telecommunications equipment rental 
(CPC 7541)  For Modes 1 and 2 
None. 
F. Other Business Services  
a) Advertising 
(CPC 871)  For Modes 1 and 2 
None. 
b) Market Research and Opinion Polling 
(CPC 864)  For Modes 1 and 2 
None. 
c) Management Consulting Services 
(CPC 865)  For Modes 1 and 2 
None. 
d) Services Related to Management Consulting 
(CPC 866)  For Modes 1 and 2 
HU: Unbound for arbitration and conciliation services (CPC 86602).
EN 2102 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
e) Technical Testing and Analysis Services 
(CPC 8676)  For Mode 1 
IT: Unbound for the profession of biologist and chemical analyst. 
BG, CY, CZ, MT, PL, RO, SK, SE: Unbound. 
For Mode 2 
BG, CY, CZ, MT, PL, RO, SK, SE: Unbound.  
f) Advisory and Consulting services incidental to Agriculture, Hunting and 
Forestry 
(part of CPC 881)  For Mode 1 
IT: Unbound for activities reserved to agronomist and  "periti agrari ". 
EE, MT, RO, SI: Unbound. 
For Mode 2 
None. 
g) Advisory and Consulting Services Relating to Fishing 
(part of CPC 882)  For Mode 1 
LV, MT, RO, SI: Unbound. 
For Mode 2 
None. 
h) Advisory and Consulting Services incidental to Manufacturing 
(part of CPC 884 and part of CPC 885)  For Modes 1 and 2 
None. 
i) Placement and Supply Services of Personnel  
i) 1. Executive search 
(CPC 87201)  For Mode 1 
AT, BG, CY, CZ, DE, EE, ES, FI, IE, LV, LT, MT, PL, PT, RO, SK, SI, SE: Unbound. 
For Mode 2 
AT, BG, CY, CZ, DE, EE, ES, FI, IE, LV, LT, MT, PL, PT, RO, SK, SI: Unbound.  
i) 2. Placement Services 
(CPC 87202)  For Mode 1 
AT, BE, BG, CY, CZ, DE, DK, EE, ES, EL, FI, FR, IE, IT, LU, LV, LT, MT, NL, PL, PT, RO, SI, SE, SK, UK: Unbound. 
For Mode 2 
AT, BG, CY, CZ, DE, DK, EE, ES, EL, FI, FR, IE, IT, LU, LV, LT, MT, NL, PL, PT, RO, SI, SK, UK: Unbound.
EN 15.12.2012 Official Journal of the European Union 2103
 Sector or sub-sector  Description of reservations  
i) 3. Supply Services of office support personnel 
(CPC 87203)  For Mode 1 
AT, BG, CY, CZ, DE, EE, ES, FI, FR, IT, IE, LV, LT, MT, NL, PL, PT, RO, SE, SK, SI: Unbound. 
For Mode 2 
AT, BG, CY, CZ, DE, EE, ES, FI, FR, IT, IE, LV, LT, MT, NL, PL, PT, RO, SK, SI: Unbound.  
j) 1. Investigation Services 
(CPC 87301)  For Modes 1 and 2 
BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, UK: Unbound.  
j) 2. Security Services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  For Modes 1 and 2 
HU: Unbound for CPC 87304, CPC 87305. 
BE, BG, CY, CZ, ES, EE, FI, FR, IT, LV, LT, MT, PT, PL, RO, SI, SK: Unbound.  
k) Related Scientific and Technical Consulting Services 
(CPC 8675)  For Mode 1 
BE, BG, CY, DE, DK, ES, FR, EL, IE, IT, LU, MT, NL, PL, PT, RO, SI, UK: Unbound for exploration services. 
For Mode 2 
None. 
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  For Mode 1 
For maritime transport vessels: BE, BG, CY, DE, DK, ES, FI, FR, EL, IE, IT, LT, MT, NL, PL, PT, RO, SE, SI, UK: Unbound. 
For internal waterways transport vessels: EU: Unbound. 
For Mode 2 
None. 
l) 2. Maintenance and Repair of Rail Transport Equipment 
(part of CPC 8868)  For Mode 1 
AT, BE, BG, DE, CY, CZ, DK, ES, FI, FR, EL, IE, IT, LT, LV, LU, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound. 
For Mode 2 
None. 
l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles 
and road transport Equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  For Modes 1 and 2 
None.
EN 2104 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
l) 4. Maintenance and Repair of Aircraft and parts thereof 
(part of CPC 8868)  For Mode 1 
BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LT, LU, MT, NL, PT, RO, SK, SI, SE, UK: Unbound. 
For Mode 2 
None. 
l) 5. Maintenance and Repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (7 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  For Modes 1 and 2 
None. 
m) Building-Cleaning Services 
(CPC 874)  For Mode 1 
AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, IT, LU, LV, MT, NL, PL, PT, RO, SI, SE, SK, UK: Unbound. 
For Mode 2 
None. 
n) Photographic Services 
(CPC 875)  For Mode 1 
BG, EE, MT, PL: Unbound for the supply of aerial photographic services. 
LV: Unbound for specialty photographic services (CPC 87504). 
For Mode 2 
None. 
o) Packaging Services 
(CPC 876)  For Modes 1 and 2 
None. 
p) Printing and Publishing 
(CPC 88442)  For Modes 1 and 2 
None. 
q) Convention Services 
(part of CPC 87909)  For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2105
 Sector or sub-sector  Description of reservations  
r) 1. Translation and Interpretation Services 
(CPC 87905)  For Mode 1 
PL: Unbound for services of sworn interpreters. 
HU, SK: Unbound for official translation and interpretation. 
For Mode 2 
None. 
r) 2. Interior design and other specialty design services 
(CPC 87907)  For Mode 1 
DE: Application of the national rules on fees and emoluments for all services which are performed from abroad. 
For Mode 2 
None. 
r) 3. Collection Agency Services 
(CPC 87902)  For Modes 1 and 2 
BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.  
r) 4. Credit reporting services 
(CPC 87901)  For Modes 1 and 2 
BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.  
r) 5. Duplicating services 
(CPC 87904) (8 ) For Mode 1 
AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SI, SE, SK, UK: Unbound. 
For Mode 2 
None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  For Modes 1 and 2 
None. 
r) 7. Telephone answering services 
(CPC 87903)  For Modes 1 and 2 
None.
EN 2106 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
2. COMMUNICATION SERVICES  
A. Postal and Courier Services 
(Services relating to the handling (9 ) of postal items (10 ) according to the 
following list of sub-sectors, whether for domestic or foreign destinations: 
(i) Handling of addressed written communications on any kind of physical 
medium (11 ), including Hybrid mail service and Direct mail, (ii) Handling of 
addressed parcels and packages (12 ), iii) Handling of addressed press prod ­
ucts (13 ), (iv) Handling of items referred to in (i) to (iii) above as registered 
or insured mail, (v) Express delivery services (14 ) for items referred to in (i) 
to (iii) above, vi) Handling of non-addressed items, (vii) Document 
exchange (15 ) 
Sub-sectors (i), (iv) and (v) are however excluded when they fall into the 
scope of the services which may be reserved, which is: for items of 
correspondence the price of which is less than 2,5 times the public basic 
tariff, provided that they weigh less than 50 grams (17 ), plus the registered 
mail service used in the course of judicial or administrative procedures.) 
(part of CPC 751, part of CPC 71235 (18 ) and part of CPC 73210 (19 )) For Modes 1 and 2 
None. (16 ) 
B. Telecommunications Services 
These services do not cover the economic activity consisting of the 
provision of content which requires telecommunications services for its 
transport.  
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (20 ), excluding broadcasting (21 ) For Modes 1 and 2 
None. 
b) Satellite broadcast transmission services (22 ) For Modes 1 and 2 
EU: None except that service providers in this sector may be subject to obligations to safeguard general interest objectives re lated 
to the conveyance of content through their network in line with the EU regulatory framework for electronic communications. 
BE: Unbound.  
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  For Mode 1 
None. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2107
 Sector or sub-sector  Description of reservations  
4. DISTRIBUTION SERVICES 
(excluding distribution of arms, munitions, explosives and other war 
material) 
A. Commission Agents' Services 
a) Commission Agents' Services of motor vehicles, motorcycles and 
snowmobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121) 
b) Other Commission Agents' Services 
(CPC 621)  For Modes 1 and 2 
EU: Unbound for distribution of chemical products, of precious metals (and stones). 
AT: Unbound for distribution of pyrotechnical goods, of ignitable articles and blasting devices and of toxic substances. 
AT, BG: Unbound for distribution of products for medical use such as medical and surgical devices, medical substances and 
objects for medical use.  
B. Wholesale Trade Services 
a) Wholesale Trade Services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121) 
b) Wholesale Trade Services of telecommunication terminal equipment 
(part of CPC 7542) 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (23 )) For Mode 1 
AT, BG, PL, RO: Unbound for distribution of tobacco and tobacco products. 
IT: For wholesale trade services, state monopoly on tobacco. 
BG, FI, PL, RO: Unbound for distribution of alcoholic beverages. 
SE: Unbound for retail distribution of alcoholic beverages. 
AT, BG, CZ, FI, RO, SK, SI: Unbound for distribution of pharmaceuticals. 
BG, HU, PL: Unbound for commodity brokers' services. 
FR: For commission agents' services, unbound for traders and brokers working in 17 markets of national interest on fresh food 
products. Unbound for wholesale of pharmaceuticals. 
MT: Unbound for commission agents' services. 
BE, BG, CY, CZ, DE, DK, ES, FR, EL, IE, IT, LU, MT, NL, PL, PT, SK, UK: For retailing services, unbound except for mail order.  
C. Retailing Services (24 ) 
Retailing Services of motor vehicles, motorcycles and snowmobiles and 
parts and accessories thereof 
(CPC 61112, part of CPC 6113 and part of CPC 6121) 
Retailing Services of telecommunication terminal equipment 
(part of CPC 7542)
EN 2108 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
Food retailing services 
(CPC 631) 
Retailing services of other (non-energy) goods, except retail sales of 
pharmaceutical, medical and orthopaedic goods (25 ) 
(CPC 632 excluding CPC 63211 and 63297) 
D. Franchising 
(CPC 8929)  
5. EDUCATIONAL SERVICES (only privately-funded services)  
A. Primary Education Services 
(CPC 921)  For Mode 1 
BG, CY, FI, FR, IT, MT, RO, SE, SI: Unbound. 
For Mode 2 
CY, FI, MT, RO, SE, SI: Unbound.  
B. Secondary Education Services 
(CPC 922)  For Mode 1 
BG, CY, FI, FR, IT, MT, RO, SE: Unbound. 
For Mode 2 
CY, FI, MT, RO, SE: Unbound. 
For Modes 1 and 2 
LV: Unbound for education services relating to technical and vocational secondary school-type education services for handi ­
capped students (CPC 9224).  
C. Higher Education Services 
(CPC 923)  For Mode 1 
AT, BG, CY, FI, FR, IT, MT, RO, SE: Unbound. 
For Mode 2 
AT, BG, CY, FI, MT, RO, SE: Unbound. 
For Modes 1 and 2 
CZ, SK: Unbound for higher education services, except post-secondary technical and vocational education services (CPC 92310).
EN 15.12.2012 Official Journal of the European Union 2109
 Sector or sub-sector  Description of reservations  
D. Adult Education Services 
(CPC 924)  For Modes 1 and 2 
AT: Unbound for adult education services by means of radio or television broadcasting. 
CY, FI, MT, RO, SE: Unbound.  
E. Other education services 
(CPC 929)  For Modes 1 and 2 
AT, BE, BG, CY, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SI, SE, UK: Unbound.  
6. ENVIRONMENTAL SERVICES 
A. Waste Water Services 
(CPC 9401) (26 ) 
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse Disposal Services 
(CPC 9402) 
b) Sanitation and Similar Services 
(CPC 9403) 
C. Protection of ambient air and climate 
(CPC 9404) (27 ) 
D. Remediation and clean-up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 94060) (28 ) 
E. Noise and vibration abatement 
(CPC 9405) 
F. Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406) 
G. Other environmental and ancillary services 
(CPC 94090)  For Mode 1 
EU: Unbound except for consulting services. 
For Mode 2 
None.
EN 2110 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
7. FINANCIAL SERVICES  
A. Insurance and insurance-related services  For Modes 1 and 2 
AT, BE, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LU, NL, PL, PT, RO, SK, SE, SI, UK: Unbound for direct insurance services excep t 
for insurance of risks relating to: 
(i) Maritime shipping and commercial aviation and space launching and freight (including satellites), with such insurance to 
cover any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising 
therefrom; and 
(ii) goods in international transit. 
AT: Promotional activity and intermediation on behalf of a subsidiary not established in the EU or of a branch not established in 
Austria (except for reinsurance and retrocession) are prohibited. Compulsory air insurance, except for insurance of internation al 
commercial air transport, can be underwritten only by a subsidiary established in the EU or by a branch established in Austria.  
Higher premium tax is due for insurance contracts (except for contracts on reinsurance and retrocession) which are written by a  
subsidiary not established in the EU or by a branch not established in Austria. Exception from the higher tax can be granted. 
DK: Compulsory air transport insurance can be underwritten only by firms established in the EU. No persons or companies 
(including insurance companies) may for business purposes in Denmark assist in effecting direct insurance for persons resident 
in Denmark, for Danish ships or for property in Denmark, other than insurance companies licensed by Danish law or by Danish 
competent authorities. 
DE: Compulsory air insurance policies can be underwritten only by a subsidiary established in the EU or by a branch established  
in Germany. If a foreign insurance company has established a branch in Germany, it may conclude insurance contracts in 
Germany relating to international transport only through the branch established in Germany. 
FR: Insurance of risks relating to ground transport may be carried out only by insurance firms established in the EU. 
PL: Unbound for reinsurance and retrocession except for risks relating to goods in international trade. 
PT: Air and maritime transport insurance, covering goods, aircraft, hull and liability can be underwritten only by firms 
established in the EU; only persons or companies established in the EU may act as intermediaries for such insurance 
business in Portugal. 
RO: Reinsurance on international market is allowed only if the reinsured risk cannot be placed on the domestic market. 
ES: For actuarial services, residence requirement and three-year relevant experience. 
For Mode 1 
AT, BE, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LU, NL, PT, RO, SK, SE, SI, UK: Unbound for direct insurance intermediation 
services except for insurance of risks relating to:
EN 15.12.2012 Official Journal of the European Union 2111
 Sector or sub-sector  Description of reservations  
(i) Maritime shipping and commercial aviation and space launching and freight (including satellites), with such insurance to 
cover any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising 
therefrom; and 
(ii) goods in international transit. 
BG: Unbound for direct insurance, except for services supplied by foreign suppliers to foreign persons in the territory of the 
Republic of Bulgaria. Transport insurance, covering goods, insurance of vehicles as such and liability insurance regarding risk s 
located in the Republic of Bulgaria may not be underwritten by foreign insurance companies directly. A foreign insurance 
company may conclude insurance contracts only through a branch. Unbound for deposit insurance and similar compensations 
schemes, as well as mandatory insurance schemes. 
CY, LV, MT: Unbound for direct insurance services except for insurance of risks relating to: 
(i) Maritime shipping and commercial aviation and space launching and freight (including satellites), with such insurance to 
cover any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising 
therefrom; and 
(ii) goods in international transit. 
LT: Unbound for direct insurance services except for insurance of risks relating to: 
(i) Maritime shipping and commercial aviation and space launching and freight (including satellites), with such insurance to 
cover any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising 
therefrom; and 
(ii) goods in international transit, except related to land transport where the risk is located in Lithuania. 
BG, LV, LT, PL: Unbound for insurance intermediation. 
FI: Only insurers having their head-office in the EU or having their branch in Finland may offer direct insurance (including co - 
insurance) services. The supply of insurance broker services is subject to a permanent place of business in the EU. 
HU: The supply of direct insurance in the territory of Hungary by insurance companies not established in the EU is allowed only  
through a branch office registered in Hungary. 
IT: Unbound for the actuarial profession. Transport insurance of goods, insurance of vehicles as such and liability insurance 
regarding risks located in Italy may be underwritten only by insurance companies established in the EU. This reservation does 
not apply for international transport involving imports into Italy.
EN 2112 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
SE: The supply of direct insurance is allowed only through an insurance service supplier authorised in Sweden, provided that th e 
foreign service supplier and the Swedish insurance company belong to the same group of companies or have an agreement of 
cooperation between them. 
For Mode 2 
AT, BE, BG, CZ, CY, DE, DK, ES, FI, FR, EL, HU, IE, IT, LU, MT, NL, PL, PT, RO, SK, SE, SI, UK: Unbound for intermediation. 
BG: For direct insurance, Bulgarian natural and juridical persons, as well as foreign persons who conduct business activity in the 
territory of the Republic of Bulgaria, can conclude insurance contracts only with suppliers with respect to their activity in 
Bulgaria, which are licensed to conduct insurance activity in Bulgaria. Insurance compensation resulting from these contracts 
shall be paid in Bulgaria. Unbound for deposit insurance and similar compensations schemes, as well as mandatory insurance 
schemes. 
IT: Transport insurance of goods, insurance of vehicles as such and liability insurance regarding risks located in Italy may be  
underwritten only by insurance companies established in the EU. This reservation does not apply for international transport 
involving imports into Italy.  
B. Banking and other financial services (excluding insurance)  For Mode 1 
AT, BE, BG, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LU, NL, PL, PT, SK, SE, UK: Unbound except for provision of financial 
information and financial data processing and for advisory and other auxiliary services excluding intermediation. 
BE: Establishment in Belgium is required for the provision of investment advisory services. 
BG: Limitations and conditions relating to the use of telecommunications network may apply. 
CY: Unbound except for trading of transferable securities, for provision of financial information and financial data processing  
and for advisory and other auxiliary services excluding intermediation. 
EE: For acceptance of deposits, requirement of authorisation by Estonian financial Supervision Authority and registration under  
Estonian Law as a joint-stock company, a subsidiary or a branch. 
EE: The establishment of a specialised management company is required to perform the activities of management of investment 
funds, and only firms having their registered office in the EU can act as depositories of the assets of investment funds. 
LT: The establishment of a specialised management company is required to perform the activities of management of unit trusts 
and investment companies, and only firms having their registered office in the EU can act as depositories of the assets of 
investment funds. 
IE: The provision of investment services or investment advice requires either (i) authorisation in Ireland, which normally requ ires 
that the entity be incorporated or be a partnership or a sole trader, in each case with a head/registered office in Ireland 
(authorisation may not be required in certain cases, for example where a third country service provider has no commercial 
presence in Ireland and the service is not provided to private individuals), or (ii) authorisation in another Member State in 
accordance with the EU Investment Services Directive.
EN 15.12.2012 Official Journal of the European Union 2113
 Sector or sub-sector  Description of reservations  
IT: Unbound for  "promotori di servizi finanziari " (financial salesmen). 
LV: Unbound except for participation in issues of all kinds of securities, for provision of financial information and financial  data 
processing and for advisory and other auxiliary services excluding intermediation. 
LT: Commercial presence is required for pension fund management. 
MT: Unbound except for acceptance of deposits, for lending of all types, for provision of financial information and financial d ata 
processing and for advisory and other auxiliary services excluding intermediation. 
PL: For the provision and transfer of financial information, and financial data processing and related software: Requirement to  
use the public telecommunication network, or the network of other authorised operator. 
RO: Unbound for financial leasing, for trading of money market instruments, foreign exchange, derivative products, exchange 
rate and interest rate instruments, transferable securities and other negotiable instruments and financial assets, for particip ation 
in issues of all kinds of securities, for asset management and for settlement and clearing services for financial assets. Payme nts 
and money transmission services are allowed only through a resident bank. 
SI: 
(i) Participation in issues of Treasury bonds, pension fund management: Unbound. 
(ii) All other sub-sectors, except participation in issues of Treasury bonds, pension fund management, provision and transfer o f 
financial information and advisory and other auxiliary financial services: Unbound except accepting credits (borrowing of all 
types), and accepting guarantees and commitments from foreign credit institutions by domestic legal entities and sole 
proprietors. Foreign persons can only offer foreign securities through domestic banks and stock broking company. 
Members of the Slovenian Stock Exchange must be incorporated in the Republic of Slovenia or be branches of foreign 
investment firms or banks. 
For Mode 2 
BG: Limitations and conditions relating to the use of telecommunications network may apply. 
PL: For the provision and transfer of financial information, and financial data processing and related software: Requirement to  
use the public telecommunication network, or the network of another authorised operator.  
8. HEALTH SERVICES AND SOCIAL SERVICES  
(only privately-funded services)  
A. Hospital Services 
(CPC 9311) 
C. Residential health facilities other than hospital services 
(CPC 93193)  For Mode 1 
AT, BE, BG, DE, CY, CZ, DK, ES, EE, FI, FR, EL, IE, IT, LV, LT, MT, LU, NL, PL, PT, RO, SI, SE, SK, UK: Unbound. 
For Mode 2 
None.
EN 2114 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
D. Social Services 
(CPC 933)  For Mode 1 
AT, BE, BG, CY, CZ, DE, DK, EE, ES, EL, FI, FR, HU, IE, IT, LU, MT, NL, PL, PT, RO, SE, SI, SK, UK: Unbound. 
For Mode 2 
BE: Unbound for social services other than convalescent and rest houses and old people's homes.  
9. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, Restaurants and Catering 
(CPC 641, CPC 642 and CPC 643) 
excluding catering in air transport services (29 ) For Mode 1 
AT, BE, BG, CY, CZ, DE, DK, ES, FR, EL, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound except for catering. 
For Mode 2 
None. 
B. Travel Agencies and Tour Operators Services 
(including tour managers) 
(CPC 7471)  For Mode 1 
BG, HU: Unbound. 
For Mode 2 
None. 
C. Tourist Guides Services 
(CPC 7472)  For Mode 1 
BG, CY, CZ, HU, IT, LT, MT, PL, SK, SI: Unbound. 
For Mode 2 
None. 
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services)  
A. Entertainment Services (including Theatre, Live Bands, Circus and 
Discotheque Services) 
(CPC 9619)  For Mode 1 
BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, UK: Unbound. 
For Mode 2 
CY, CZ, FI, MT, PL, RO, SK, SI: Unbound. 
BG: Unbound, except for theatrical producer, singer group, band and orchestra entertainment services (CPC 96191); services 
provided by authors, composers, sculptors, entertainers and other individual artists (CPC 96192); ancillary theatrical services  
(CPC 96193).
EN 15.12.2012 Official Journal of the European Union 2115
 Sector or sub-sector  Description of reservations  
EE: Unbound for other entertainment services (CPC 96199), except for cinema theatre services. 
LT, LV: Unbound, except for cinema theatre operation services (part of CPC 96199).  
B. News and Press Agencies Services 
(CPC 962)  For Modes 1 and 2 
None. 
C. Libraries, archives museums and other cultural services 
(CPC 963)  For Mode 1 
BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LV, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound. 
For Mode 2 
BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LT, LV, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.  
D. Sporting services 
(CPC 9641)  For Modes 1 and 2 
AT: Unbound for ski school services and mountain guide services. 
BG, CZ, LV, MT, PL, RO, SK: Unbound. 
For Mode 1 
CY, EE: Unbound.  
E. Recreation park and beach Services 
(CPC 96491)  For Modes 1 and 2 
None. 
11. TRANSPORT SERVICES 
A. Maritime transport 
a) International passenger transportation 
(CPC 7211 less national cabotage transport) 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (30 ) For Modes 1 and 2 
BG, CY, DE, EE, ES, FR, FI, EL, IT, LT, LV, MT, PL, PT, RO, SI and SE: Feedering services by authorisation.
EN 2116 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
B. Internal Waterways Transport 
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  For Modes 1 and 2 
EU: Measures based upon existing or future agreements on access to inland waterways (incl. agreements following the Rhine- 
Main-Danube link) reserve some traffic rights for operators based in the countries concerned and meeting nationality criteria 
regarding ownership. Regulations implementing the Mannheim Convention on Rhine Shipping. 
AT: Nationality condition in order to set up a shipping company by natural persons. In the case of establishment as legal perso n, 
nationality condition for the majority of managing directors, the managing board and the supervisory board. Registered 
company or permanent establishment in Austria is required. In addition the majority of the business shares must be held by 
EU citizens. 
BG, CY, CZ, EE, FI, HU, LT, MT, RO, SE, SI, SK: Unbound.  
C. Rail Transport 
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112)  For Mode 1 
EU: Unbound. 
For Mode 2 
None.  
D. Road Transport 
a) Passenger Transportation 
(CPC 7121 and CPC 7122) 
b) Freight Transportation 
(CPC 7123, excluding transportation of mail on own account (31 )) For Mode 1 
EU: Unbound. 
For Mode 2 
None.  
E. Pipeline transport of goods other than fuel (32 ) 
(CPC 7139)  For Mode 1 
EU: Unbound. 
For Mode 2 
AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, IT, LV, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.  
12. SERVICES AUXILIARY TO TRANSPORT (33 ) 
A. Services auxiliary to Maritime Transport 
a) Maritime Cargo Handling Services 
b) Storage and warehousing Services 
(part of CPC 742)  For Mode 1 
EU: Unbound for customs clearance services and for container station and depot services. 
AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound for maritime cargo 
handling services.
EN 15.12.2012 Official Journal of the European Union 2117
 Sector or sub-sector  Description of reservations  
c) Customs Clearance Services 
d) Container Station and Depot Services 
e) Maritime Agency Services 
f) Maritime freight forwarding Services 
g) Rental of Vessels with Crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services 
(part of CPC 749)  AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound for storage and 
warehousing services. 
AT, BE, BG, CY, DE, DK, ES, EE, FI, FR, EL, IE, IT, MT, NL, PL, PT, SI, SE, UK: Unbound for pushing and towing services. 
AT, BG, CY, CZ, DE, EE, HU, LT, MT, PL, RO, SK, SI, SE: Unbound for rental of vessels with crew. 
For Mode 2 
None.  
B. Services auxiliary to internal waterways transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Vessels with Crew 
(CPC 7223) 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745) 
g) Other supporting and auxiliary services 
(part of CPC 749)  For Modes 1 and 2 
EU: Measures based upon existing or future agreements on access to inland waterways (incl. agreements following the Rhine- 
Main-Danube link) reserving some traffic rights for operators based in the countries concerned and meeting nationality criteria  
regarding ownership. Regulations implementing the Mannheim Convention on Rhine Shipping. 
EU: Unbound for pushing and towing services. 
For Mode 1 
AT, BG, CY, CZ, DE, EE, FI, HU, LV, LT, MT, RO, SK, SI, SE: Unbound for rental of vessels with crew.
EN 2118 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
C. Services auxiliary to rail transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113) 
e) Supporting services for rail transport services 
(CPC 743) 
f) Other supporting and auxiliary services 
(part of CPC 749)  For Mode 1 
EU: Unbound for pushing and towing services. 
For Mode 2 
None. 
D. Services auxiliary to road transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Commercial Road Vehicles with Operators 
(CPC 7124) 
e) Supporting services for road transport 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  For Mode 1 
AT, BG, CY, CZ, EE, HU, LV, LT, MT, PL, RO, SK, SI, SE: Unbound for Rental of Commercial Road Vehicles with Operators. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2119
 Sector or sub-sector  Description of reservations  
E. Services auxiliary to air transport services  
a) Groundhandling services (including catering services)  For Modes 1 and 2 
EU: Unbound except for catering.  
b) Storage and warehouse services 
(part of CPC 742)  For Modes 1 and 2 
None. 
c) Freight transport agency services 
(part of CPC 748)  For Modes 1 and 2 
None. 
d) Rental of aircraft with crew 
(CPC 734)  For Modes 1 and 2 
EU: Aircraft used by EU air carriers have to be registered in the Member States licensing the air carrier or elsewhere in the E U. 
Waivers can be granted for short term lease contracts or under exceptional circumstances.  
e) Sales and Marketing 
f) Computer Reservations System  For Modes 1 and 2 
EU: Specific obligations for service suppliers operating computer reservation systems that are owned or controlled by air carri ers. 
g) Airport management  For Mode 1 
EU: Unbound. 
For Mode 2 
None. 
F. Services auxiliary to pipeline transport of goods other than fuel (34 ) 
Storage and warehouse services of goods other than fuel transported by 
pipelines 
(part of CPC 742)  For Mode 1 
AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound. 
For Mode 2 
None.  
13. ENERGY SERVICES  
A. Services Incidental to Mining 
(CPC 883) (35 ) For Modes 1 and 2 
None.
EN 2120 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
B. Pipeline Transportation of fuels 
(CPC 7131)  For Mode 1 
EU: Unbound. 
For Mode 2 
AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, IE, IT, LV, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound.  
C. Storage and warehouse services of fuels transported through pipelines 
(part of CPC 742)  For Mode 1 
AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Unbound. 
For Mode 2 
None. 
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271) 
and wholesale trade services of electricity, steam and hot water  For Mode 1 
EU: Unbound for wholesale trade services of electricity, steam and hot water. 
For Mode 2 
None.  
E. Retailing Services of motor fuel 
(CPC 613)  For Mode 1 
EU: Unbound. 
For Mode 2 
None. 
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled) gas, steam and hot water  For Mode 1 
EU: Unbound for retailing services of electricity, (non bottled) gas, steam and hot water. 
BE, BG, CY, CZ, DE, DK, ES, FR, EL, IE, IT, LU, MT, NL, PL, PT, SK, UK: For Retail sales of fuel oil, bottled gas, coal and woo d, 
unbound except for mail order where: none. 
For Mode 2 
None.  
G. Services incidental to energy distribution 
(CPC 887)  For Mode 1 
EU: Unbound except for consultancy services where: none. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2121
 Sector or sub-sector  Description of reservations  
14. OTHER SERVICES NOT INCLUDED ELSEWHERE  
a) Washing, Cleaning and Dyeing services 
(CPC 9701)  For Mode 1 
EU: Unbound. 
For Mode 2 
None. 
b) Hairdressing services 
(CPC 97021)  For Mode 1 
EU: Unbound. 
For Mode 2 
None. 
c) Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  For Mode 1 
EU: Unbound. 
For Mode 2 
None. 
d) Other beauty treatment services n.e.c. 
(CPC 97029)  For Mode 1 
EU: Unbound. 
For Mode 2 
None.  
e) Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation purposes (36 ) 
(CPC ver. 1.0 97230)  For Mode 1 
EU: Unbound. 
For Mode 2 
None.  
f) Telecommunications connection services 
(CPC 7543)  For Modes 1 and 2 
None.  
(1 ) As regards services sectors, these limitations do not go beyond the limitations reflected in the existing GATS commitments. 
(2 ) Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and ce rtification services. 
Provision of legal services is only authorised in respect of public international law, EU law and the law of any jurisdiction w here the service supplier or its personnel is qualified to practice as a lawyer, and, like the provision of other 
services, is subject to licensing requirements and procedures applicable in Member States of the European Union. For lawyers pr oviding legal services in respect of public international law and foreign law, these may take inter alia the 
form of compliance with local codes of ethics, use of home title (unless recognition with the host title has been obtained) ins urance requirements, simple registration with the host country Bar or a simplified admission to the host 
country Bar through an aptitude test and a legal or professional domicile in the host country. Legal services in respect of EU law shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in the EU acting 
personally, and legal services in respect of the law of a Member State of the European Union shall in principle be carried out by or through a fully qualified lawyer admitted to the Bar in that Member State acting personally. Full 
admission to the Bar in the relevant Member State might therefore be necessary for representation before Courts and other compe tent authorities in the EU since it involves practice of EU and national procedural law. However, in some 
Member states, foreign lawyers not fully admitted to the Bar are allowed to represent in civil proceedings a party being a nati onal or belonging to the State in which the lawyer is entitled to practice.
EN 2122 Official Journal of the European Union 15.12.2012
 (3 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.a). Legal  services. 
(4 ) The supply of pharmaceuticals to the general public, like the provision of other services, is subject to licensing and qualif ication requirements and procedures applicable in the Member States of the European Union. As a general rule, 
this activity is reserved to pharmacists. In some Member States, only the supply of prescription drugs is reserved to pharmacis ts. 
(5 ) Part of CPC 85201, which is to be found under 1.A.h). Medical and dental services. 
(6 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(7 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 1.F.l).1 to 1.F.l).4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 1.B. Comp uter services. 
(8 ) Does not include printing services, which fall under CPC 88442 and are to be found under 1.F.p). 
(9 ) The term  "handling " should be taken to include clearance, sorting, transport and delivery. 
(10 ) "Postal item " refers to items handled by any type of commercial operator, whether public or private. 
(11 ) For example letter, postcards. 
(12 ) Books, catalogues are included hereunder. 
(13 ) Journals, newspapers, periodicals. 
(14 ) Express delivery services may include, in addition to greater speed and reliability, value added elements such as collection from point of origin, personal delivery to addressee, tracing and tracking, possibility of changing the destination 
and addressee in transit, confirmation of receipt. 
(15 ) Provision of means, including the supply of ad hoc premises as well as transportation by a third party, allowing self-deliver y by mutual exchange of postal items between users subscribing to this service. Postal item refers to items 
handled by any type of commercial operator, whether public or private. 
(16 ) For subsectors i) to iv), individual licences imposing particular universal services obligations and/or financial contributio n to a compensation fund may be required. 
(17 ) "Items of correspondence ": a communication in written form on any kind of physical medium to be conveyed and delivered at the address indicated by the s ender on the item itself or on its wrapping. Books, catalogues, newspapers and 
periodicals are not regarded as items of correspondence. 
(18 ) Transportation of mail on own account by any land Mode. 
(19 ) Transportation of mail on own account by air. 
(20 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under1.B. Computer services. 
(21 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(22 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(23 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 13.D. 
(24 ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 1.B. and 1.F.l). 
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 13.E. and 13.F. 
(25 ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 1.A.k). 
(26 ) Corresponds to sewage services. 
(27 ) Corresponds to Cleaning Services of Exhaust Gases. 
(28 ) Corresponds to parts of Nature and Landscape Protection Services. 
(29 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 12.E.a). Groundhandling se rvices. 
(30 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in the same State when no revenue is involved. 
(31 ) Part of CPC 71235, which is to be found in COMMUNICATION SERVICES under 2.A. Postal and courier services. 
(32 ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 13.B. 
(33 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 1.F .l).1 to 1.F.l).4. 
(34 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 13.C. 
(35 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 3.  CONSTRUCTION SERVICES. 
(36 ) Therapeutical massages and thermal cure services are to be found under 1.A.h). Medical services, 1.A.j).2. Services provided by nurses, physiotherapists and para-medical personnel and health services (8.A and 8.C).
SECTION B 
REPUBLICS OF THE CA PARTY  
COSTA RICA 
1. The list of commitments below indicates the services sectors or sub-sectors committed pursuant to Article 172 of this 
Agreement and, by means of reservations, the market access and national treatment limitations, conditions and 
qualifications that apply to services and services suppliers of the EU Party in those sectors or sub-sectors. The list 
is composed of the following elements:  
(a) A first column indicating the services sector or sub-sector in which the commitment is assumed by the Party, and 
the scope to which the reservations apply;  
(b) A second column describing the applicable reservations.  
2. For the purpose of this list, the term none indicates a services sector or sub-sector where there are no limitations, 
conditions and qualifications to national treatment or market access. The term unbound indicates that no national 
treatment or market access commitments have been made.  
For greater certainty, the absence of specific reservations in a given services sector or sub-sector is without prejudice to 
the horizontal reservations that apply.  
3. Cross-border supply of services in sectors or sub-sectors not mentioned in the list below is not committed.  
4. In identifying individual services sectors or sub-sectors:  
(a) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991;  
(b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when 
they do not constitute market access or national treatment limitations, conditions and qualifications within the 
meaning of Articles 170 and 171 of this Agreement. Those measures (for example, need to obtain a license, 
universal service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific 
examinations, including language examinations), even if not listed, apply in any case to services and services suppliers 
of the EU Party.  
6. The list below is without prejudice to the feasibility of Mode 1 in certain services sectors or sub-sectors and without 
prejudice to the existence of public monopolies and exclusive rights as described in the list of commitments on 
establishment.  
7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no 
rights directly to individual natural persons or juridical persons.EN 15.12.2012 Official Journal of the European Union 2123
EN 2124 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
HORIZONTAL RESERVATIONS  
All sectors and sub-sectors listed:  
1. Shall not be permanently removed from State ownership any power that may be obtained from public waters within the national territory; deposits of coal, wells and deposits of oil and any other 
hydrocarbons, as well as any deposits of radioactive minerals existing within the national territory; and wireless services. Th ey may be exploited only by the public administration or by private parties, in 
accordance with the law or under a special concession granted for a limited time and on the basis of conditions and stipulation s to be established by the Legislative Assembly.  
2. National railroads, docks, and airports – the latter while in use – may not be sold, leased or encumbered, directly or indir ectly, or be otherwise removed from State ownership and control. The railroads, 
railways, docks and international airports, new or existing, as well as the services there supplied, shall only be granted in c oncession through the stipulated proceedings in the national legislation. In the case 
of Limón, Moín, Caldera and Puntarenas docks, shall only be given in concession the new works or the additions that are being d one, not the existing ones.  
3. Services considered as public utilities or public services (1 ) may be subject to a public monopoly or to exclusive rights granted to natural persons or juridical persons, public or private . 
To be a public service supplier the respective concession or permit shall be obtained from the competent public entity. The ins titutions and public enterprises that, as a legal mandate, supply any of these 
services are excluded from this obligation. The suppliers shall not have any monopolistic right over a public service that they  exploit and shall be subject to the limitations and changes imposed by the 
legislation. New concessions, permits or authorisations shall be granted as long as the demand of services justifies it, or tha t those services could be offered in better conditions for the user. Priority shall be 
given to the concessionaires that are supplying the service. State monopolies created by law or granted in administration, are excluded from the above mentioned.  
4. Only the professional services suppliers duly incorporated to the respective professional association in Costa Rica are auth orised to practice the profession in Costa Rican territory, including advisory and 
consulting. Residency requirements apply. To be incorporated in some of the professional associations in Costa Rica, the foreig n professional services suppliers shall demonstrate that in their country of 
origin, where they are authorised to practice their profession, the Costa Rican professional services suppliers can practice th e profession under like circumstances.  
5. Costa Rica reserves the right to adopt or maintain any measure: 
(a) that grants rights or preferences to social or economic groups under disadvantage or to native groups; and 
(b) with respect to the provision of law enforcement and correctional services, and the following services to the extent they a re social services established or maintained for a public purpose: income security 
or insurance, social security or insurance, social welfare, public education, public training, health, child care, public sewag e services, and water supply services.  
6. In services included in this list, any market access and national treatment reservations maintained at local governments' le vel (municipalities) are consolidated; nevertheless such reservations are not listed. 
These reservations shall not be construed as nullifying the commitments taken by Costa Rica in Title V (Government Procurement)  of Part IV of this Agreement.
EN 15.12.2012 Official Journal of the European Union 2125
 Sector or sub-sector  Description of reservations  
SPECIFIC RESERVATIONS  
1. BUSINESS SERVICES (2 ) 
A. Professional services  
a) Legal services 
(CPC 861) 
excluding legal advisory and legal documentations and certification services 
provided by legal professionals entrusted with public functions, such as 
notaries.  For Mode 1 
Nationality requirement. 
For Mode 2 
None. 
b) 1. Accounting and bookkeeping services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220)  For Mode 1 
Nationality requirement. 
For Mode 2 
None.  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)  For Mode 1 
Nationality requirement. 
For Mode 2 
None. 
c) Taxation advisory services 
(CPC 863) (3 ) For Mode 1 
Nationality requirement. 
For Mode 2 
None. 
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  For Mode 1 
Nationality requirement. 
For Mode 2 
None.
EN 2126 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  For Mode 1 
Nationality requirement. 
For Mode 2 
None. 
h) Medical (including psychologists) and dental services 
(CPC 9312 and part of CPC 85201)  For Mode 1 
Nationality requirement. 
For Mode 2 
None. 
i) Veterinary services 
(CPC 932)  For Mode 1 
Nationality requirement. 
For Mode 2 
None. 
j) 1. Midwives services 
(part of CPC 93191)  For Mode 1 
Unbound. 
For Mode 2 
None. 
j) 2. Services provided by nurses, physiotherapists and paramedical personnel 
(part of CPC 93191)  For Mode 1 
Nationality requirement. 
For Mode 2 
None. 
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211)  For Mode 1 
Nationality requirement. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2127
 Sector or sub-sector  Description of reservations  
B. Computer and related services 
(CPC 84)  For Modes 1 and 2 
None. 
C. Research and development services (R&D) (4 ) 
a) R & D services on natural sciences 
(CPC 851 excluding organic resources)  For Mode 1 
Foreign nationals or enterprises domiciled abroad that supply scientific research and bioprospecting (5 ) services with regard to 
biodiversity (6 ) in Costa Rica shall designate a legal representative that resides in Costa Rica. 
For non resident foreigners different timeframes (up to six months) and fees apply for scientific or cultural collection licens es. 
For Mode 2 
None. 
b) R & D services on social sciences and humanities 
(CPC 852 excluding psychologists services) (7 ) For Modes 1 and 2 
None. 
c) Interdisciplinary R & D services 
(CPC 853)  For Modes 1 and 2 
None. 
D. Real estate services (8 ) 
a) Involving own or leased property 
(CPC 821)  For Modes 1 and 2 
None. 
b) On a fee or contract basis 
(CPC 822)  For Modes 1 and 2 
None. 
E. Rental/leasing services without operators  
a) Relating to ships 
(CPC 83103)  For Mode 1 
Ships must have Costa Rican flag and must be registered in Costa Rica. All natural persons or enterprises established abroad th at 
own one or more foreign registered vessels located in Costa Rica, shall appoint and maintain an agent or legal representative i n 
Costa Rica, to act as liaison with the official authorities in all vessel-related matters. 
Only Costa Rican nationals, national public entities, enterprises constituted and domiciled in Costa Rica, and shipping company  
representatives can register vessels in Costa Rica.
EN 2128 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
For Mode 2 
None. 
b) Relating to aircraft 
(CPC 83104)  For Mode 1 
Subject to residency and reciprocity requirements. 
Economic needs tests are required. Main criteria: traffic and operation needs. 
For Mode 2 
None.  
c) Relating to other transport equipment 
(CPC 83101, CPC 83102 and CPC 83105)  For Modes 1 and 2 
None. 
d) Relating to other machinery and equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  For Modes 1 and 2 
None. 
e) Relating to personal and household goods 
(CPC 832)  For Mode 1 
Unbound for CPC 83202. 
For Mode 2 
None. 
f) Telecommunications equipment rental 
(CPC 7541)  For Modes 1 and 2 
None. 
F. Other business services  
a) Advertising 
(CPC 871)  For Mode 1 
Incorporation and specific types of legal entity are required ( sociedades personales ). Foreign natural or juridical persons shall be 
subject to limitations for the disposal of their ownership. 
Broadcasting in radio, television and cinema of foreign commercials and jingles shall be subject to limitations. Preferential 
treatment shall be granted to commercials from Central American countries. 
Broadcasters of radio, television and cinema commercials shall be subject to nationality, residency and registration requiremen ts.
EN 15.12.2012 Official Journal of the European Union 2129
 Sector or sub-sector  Description of reservations  
Commercial breaks, spots and commercials sponsored by the State, any other institution of the State or other entities supported  
by the State shall be subject to nationality requirements. 
For Mode 2 
None. 
b) Market research and opinion polling 
(CPC 864)  For Modes 1 and 2 
None. 
c) Management consulting services 
(CPC 865)  For Modes 1 and 2 
None. 
d) Services related to management consulting 
(CPC 866)  For Modes 1 and 2 
None. 
e) Technical testing and analysis services (9 ) 
(CPC 8676)  For Modes 1 and 2 
None. 
f) Advisory and consulting services incidental to agriculture, hunting and 
forestry 
(part of CPC 881)  For Modes 1 and 2 
None.  
g) Advisory and consulting services incidental to fishing 
(part of CPC 882)  For Modes 1 and 2 
None. 
h) Advisory and consulting services incidental to manufacturing 
(part of CPC 884 and part of CPC 885)  For Modes 1 and 2 
None. 
i) Placement and supply services of personnel  
i) 1. Executive search services 
(CPC 87201)  For Modes 1 and 2 
None.
EN 2130 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
i) 2. Placement services of office support personnel and other workers 
(CPC 87202)  For Modes 1 and 2 
None. 
i) 3. Supply services of office support personnel 
(CPC 87203)  For Modes 1 and 2 
None. 
j) 1. Investigation services 
(CPC 87301)  For Modes 1 and 2 
None. 
j) 2. Security services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  For Modes 1 and 2 
None. 
k) Related scientific and technical consulting services (10 ) 
(CPC 8675)  For Mode 1 
Unbound for CPC 86751. 
For Mode 2 
None. 
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  For Modes 1 and 2 
None. 
l) 2. Maintenance and repair of rail transport equipment 
(part of CPC 8868)  For Mode 1 
Subject to public monopoly. 
For Mode 2 
None. 
l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and 
road transport equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  For Modes 1 and 2 
None. 
l) 4. Maintenance and repair of aircraft and parts thereof 
(part of CPC 8868)  For Mode 1 
Incorporation is required. Subject to residency and reciprocity requirements. 
Economic needs tests are required. Main criteria: traffic and operation needs.
EN 15.12.2012 Official Journal of the European Union 2131
 Sector or sub-sector  Description of reservations  
For Mode 2 
None. 
l) 5. Maintenance and repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (11 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  For Modes 1 and 2 
None. 
m) Building-cleaning services 
(CPC 874)  For Modes 1 and 2 
None. 
n) Photographic services 
(CPC 875)  For Mode 1 
Unbound for CPC 87504. 
For Mode 2 
None. 
o) Packaging services 
(CPC 876)  For Modes 1 and 2 
None. 
p) Printing and publishing 
(CPC 88442)  For Modes 1 and 2 
None. 
q) Convention services 
(part of CPC 87909)  For Modes 1 and 2 
None. 
r) 1. Translation and interpretation services 
(CPC 87905)  For Modes 1 and 2 
Unbound for official translation and interpretation.  
r) 2. Interior design and other specialty design services 
(CPC 87907)  For Modes 1 and 2 
None.
EN 2132 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
r) 3. Collection agency services 
(CPC 87902)  For Modes 1 and 2 
None. 
r) 4. Credit reporting services 
(CPC 87901)  For Modes 1 and 2 
None. 
r) 5. Duplicating services 
(CPC 87904) (12 ) For Modes 1 and 2 
None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  For Modes 1 and 2 
None. 
2. COMMUNICATION SERVICES  
A. Courier services including express delivery services (13 ) 
(CPC 7512, except for the services reserved to the State and its enterprises 
in accordance with the national legislation)  For Modes 1 and 2 
None. 
B. Telecommunications services  
a) All services consisting entirely or mainly of signal transportation through 
telecommunications networks, excluding broadcasting (14 ) (15 ) For Mode 1 
Unbound. 
For Mode 2 
None. 
b) Satellite broadcast transmission services (16 ) For Mode 1 
Unbound. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2133
 Sector or sub-sector  Description of reservations  
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES (17 ) 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  For Modes 1 and 2 
None.  
4. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material) (4 ) 
A. Commission agents' services  
a) Commission agents' services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121) 
b) Other commission agents' services 
(CPC 621)  For Mode 1 
Unbound for CPC 62112, 62113 and 62117. 
For Mode 2 
None.  
B. Wholesale trade services  
a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121) 
b) Wholesale trade services of telecommunication terminal equipment 
(part of CPC 7542) 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (18 )) For Mode 1 
Unbound for CPC 62226, 6225 and 6227. 
For Mode 2 
None. 
C. Retailing services (19 ) 
a) Retailing services of motor vehicles, motorcycles and snowmobiles and 
parts and accessories thereof 
(CPC 61112, part of CPC 6113 and part of CPC 6121) 
b) Retailing services of telecommunication terminal equipment 
(part of CPC 7542)  For Mode 1 
Unbound for CPC 63107. 
For Mode 2 
None.
EN 2134 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
c) Food retailing services 
(CPC 631) 
d) Retailing services of other (non-energy) goods, except retail sales of phar ­
maceutical, medical and orthopaedic goods (20 ) 
(CPC 632 excluding CPC 63211 and 63297)  
D. Franchising 
(CPC 8929)  For Modes 1 and 2 
None. 
5. EDUCATIONAL SERVICES  
(only privately funded services)  
A. Primary education services 
(CPC 921) 
B. Secondary education services 
(CPC 922) 
C. Higher education services 
(CPC 923) 
D. Adult education services 
(CPC 924) 
E. Other education services 
(CPC 929)  For Mode 1 
Unbound for CPC 923. 
For Mode 2 
None.  
6. ENVIRONMENTAL SERVICES (2 ) 
A. Waste water services 
(CPC 9401) (21 ) 
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse disposal services 
(CPC 9402)  For Mode 1 
Unbound except for consulting services. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2135
 Sector or sub-sector  Description of reservations  
b) Sanitation and similar services 
(CPC 9403) 
C. Protection of ambient air and climate 
(CPC 9404) (22 ) 
D. Remediation and clean up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 9406) (23 ) 
E. Noise and vibration abatement 
(CPC 9405) 
F. Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406) 
G. Other environmental and ancillary services 
(CPC 9409)  
7. FINANCIAL SERVICES 
The commitments taken in Modes 1 and 2 do not oblige Costa Rica to permit financial services suppliers of the European Union to  do business or solicit in the territory of Costa Rica. Costa Rica may define  
"doing business " and  "solicitation ", provided that such definitions shall not be inconsistent with the commitments taken in Modes 1 and 2. 
Without prejudice to other means of prudential regulation of cross-border trade in financial services, Costa Rica may require t he registration of cross-border financial service suppliers of the European Union 
and of financial instruments.  
A. Insurance and insurance-related services  For Mode 1 
Unbound except for: 
(a) insurance risk relating to: 
(i) space launching of freight (including satellite), maritime shipping and commercial aviation, with such insurance to cover 
any or all of the following: the goods being transported, the vehicle transporting the goods and any liability arising 
therefrom; and
EN 2136 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
(ii) goods in international transit; 
(b) retrocession and reinsurance; 
(c) services necessary to support global accounts; (24 ) 
(d) services auxiliary to insurance as referred to in Article 194.2(a)A.4 of the definition of financial service; (25 ) and 
(e) insurance intermediation, provided by brokers and agents outside Costa Rica, such as brokerage and agency as referred to in  
Article 194.2(a)A.3 of the definition of financial service. (25 ) 
For Mode 2 
None, except for compulsory automobile insurance and occupational risk insurance.  
B. Banking and other financial services (excluding insurance)  For Mode 1 
Unbound except for the provision and transfer of financial information, financial data processing and related software as refer red 
to in Article 194.2(a)B.11 of the definition of financial service; and advisory and other auxiliary services, excluding interme di­
ation, on all the activities listed in Article 194.2(a)B.1 to B.11 of the definition of financial service. (26 ) 
For Mode 2 
None. 
8. HEALTH SERVICES AND SOCIAL SERVICES (2 ) 
(only privately funded services)  
A. Hospital services 
(CPC 9311) 
B. Residential health facilities other than hospital services 
(CPC 93193)  For Mode 1 
Unbound. 
For Mode 2 
None. 
9. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, restaurants and catering 
(CPC 641 and CPC 642) 
excluding catering in air transport services (27 ) For Mode 1 
Unbound except for catering. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2137
 Sector or sub-sector  Description of reservations  
B. Travel agencies and tour operators services 
(including tour managers) 
(CPC 7471)  For Modes 1 and 2 
None. 
C. Tourist guides services 
(CPC 7472)  For Mode 1 
Residency requirement for tourist guides licenses. 
For Mode 2 
None. 
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services) (only privately funded services)  
A. Entertainment services (including theatre, live bands, circus and discotheque 
services) 
(CPC 9619)  For Mode 1 
Unbound. 
For Mode 2 
None. 
B. News and press agencies services 
(CPC 962)  For Mode 1 
Unbound. 
For Mode 2 
None. 
C. Libraries, archives, museums and other cultural services (4 ) 
(CPC 963)  For Mode 1 
Unbound. 
For Mode 2 
None. 
D. Sporting services 
(CPC 9641)  For Modes 1 and 2 
None.
EN 2138 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
E. Recreation park and beach services 
(including tourism marinas) 
(CPC 96491)  For Mode 1 
Unbound. 
For Mode 2 
None. 
11. TRANSPORT SERVICES 
A. Maritime transport (28 ) 
a) International passenger transportation 
(CPC 7211 less national cabotage transport) 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (29 ) For Modes 1 and 2 
None.  
B. Internal waterways transport (30 ) 
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  For Mode 1 
Unbound. 
For Mode 2 
None.  
C. Rail transport (31 ) 
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112)  For Mode 1 
Subject to a public monopoly. 
For Mode 2 
None.  
D. Road transport (4 ) 
a) Passenger transportation 
(CPC 7121 and CPC 7122)  For Mode 1 
Unbound.
EN 15.12.2012 Official Journal of the European Union 2139
 Sector or sub-sector  Description of reservations  
b) Freight transportation (4 ) 
(CPC 7123)  For Mode 2 
None. 
E. Pipeline transport of goods other than fuel (4 ) (32 ) 
(CPC 7139)  For Modes 1 and 2 
Unbound.  
12. SERVICES AUXILIARY TO TRANSPORT (33 ) 
A. Services auxiliary to maritime transport (34 ) 
a) Maritime cargo handling services 
b) Storage and warehousing services 
(part of CPC 742) 
c) Customs clearance services 
d) Container station and depot services 
e) Maritime agency services 
f) Maritime freight forwarding services 
g) Rental of vessels with crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  For Mode 1 
Unbound except for CPC 742. 
For Mode 2 
None.
EN 2140 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
B. Services auxiliary to internal waterways transport (34 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of vessels with crew 
(CPC 7223) 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745) 
g) Other supporting and auxiliary services 
(part of CPC 749)  For Mode 1 
Unbound. 
For Mode 2 
None. 
C. Services auxiliary to rail transport (35 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113) 
e) Supporting services for rail transport services 
(CPC 743)  For Mode 1 
Unbound. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2141
 Sector or sub-sector  Description of reservations  
f) Other supporting and auxiliary services 
(part of CPC 749)  
D. Services auxiliary to road transport (35 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of commercial road vehicles with operators 
(CPC 7124) 
e) Supporting services for road transport equipment 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  For Mode 1 
Unbound. 
For Mode 2 
None. 
E. Services auxiliary to air transport services  
a) Groundhandling services (including catering)  For Mode 1 
Unbound except for catering. 
For Mode 2 
None.  
b) Storage and warehouse services 
(part of CPC 742)  For Modes 1 and 2 
None.
EN 2142 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
c) Freight transport agency services 
(part of CPC 748)  For Mode 1 
Unbound. 
For Mode 2 
None. 
d) Rental of aircraft with crew 
(CPC 734)  For Mode 1 
Unbound. 
For Mode 2 
None. 
e) Sales and marketing  For Modes 1 and 2 
None. 
f) Computer reservations system  For Modes 1 and 2 
None. 
g) Airport management (4 ) For Mode 1 
Unbound. 
For Mode 2 
None.  
F. Services auxiliary to pipeline transport of goods other than fuel (36 ) 
Storage and warehouse services of goods other than fuel transported by 
pipelines (4 ) 
(part of CPC 742)  For Mode 1 
Unbound. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2143
 Sector or sub-sector  Description of reservations  
13. ENERGY SERVICES  
A. Services incidental to mining (4 ) 
(CPC 883) (37 ) For Mode 1 
Unbound. 
For Mode 2 
None. 
B. Pipeline transportation of fuels (4 ) 
(CPC 7131)  For Mode 1 
Subject to a public monopoly. 
For Mode 2 
None. 
C. Storage and warehouse services of fuels transported through pipelines (4 ) 
(part of CPC 742)  For Mode 1 
Subject to a public monopoly. 
For Mode 2 
None. 
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271) 
excluding wholesale trade services of electricity, steam and hot water (4 ) For Mode 1 
Subject to a public monopoly. 
For Mode 2 
None.  
E. Retailing services of motor fuel 
(CPC 613)  For Mode 1 
Unbound. 
For Mode 2 
None. 
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
excluding retailing services of electricity, (non bottled) gas, steam and hot 
water (4 ) For Mode 1 
Unbound. 
For Mode 2 
None.
EN 2144 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
G. Services incidental to energy distribution (38 ) 
(CPC 887)  For Mode 1 
Unbound except for consultancy services. 
For Mode 2 
None. 
14. OTHER SERVICES NOT INCLUDED ELSEWHERE  
A. Washing, cleaning and dyeing services 
(CPC 9701)  For Mode 1 
Unbound. 
For Mode 2 
None. 
B. Hairdressing services 
(CPC 97021)  For Mode 1 
Unbound. 
For Mode 2 
None. 
C. Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  For Mode 1 
Unbound. 
For Mode 2 
None. 
D. Other beauty treatment services n.e.c 
(CPC 97029)  For Mode 1 
Unbound. 
For Mode 2 
None.  
E. Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation purposes (39 ) (40 ) 
(CPC ver. 1.0 97230)  For Mode 1 
Unbound. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2145
 Sector or sub-sector  Description of reservations  
F. Telecommunications connection services 
(CPC 7543)  For Mode 1 
Unbound. 
For Mode 2 
None.  
(1 ) Public services include: electric energy supply, including generation, transmission, distribution and commercialisation; supp ly of sewage and water services which includes drinkable water, collection, treatment and evacuation of sewage, 
residual and pluvial waters, as well as the installation, operation, and maintenance of hydrant services; fuel supply derivativ es from hydrocarbons, including petroleum, asphalts, gas and naphthas, destined to supply national demand in 
distribution stations, as well as the derivatives from petroleum, asphalts, gas and naphthas destined to the final consumer; ir rigation and drainage; remunerated public transport of persons, except for air transportation; maritime and air 
services in national ports; freight transport by railroad; recollection and treatment of solid and industrial wastes; social se rvices of postal communication; and any other services that, given their importance for the sustainable 
development of the country, are qualified and regulated as such by the Legislative Assembly. 
(2 ) The horizontal reservations on public utilities and professional services apply. 
(3 ) Does not include legal advisory and legal representation services on tax matters, which are to be found in Business services under 1.A.a). 
(4 ) The horizontal reservation on public utilities applies. 
(5 ) Bioprospecting includes the systematic search, classification, and investigation, for commercial purposes, of new sources of chemical compounds, genes, proteins, microorganisms, and other products with real or potential economic 
value found in biodiversity. 
(6 ) Biodiversity includes the variability of live organisms of any source, found in land, air, marine, aquatic, or other ecologic al ecosystems, as well as the diversity within each species and between species and the ecosystems of which they 
are a part. Biodiversity also includes intangible elements such as: the knowledge, innovation, and individual or collective tra ditional practice, with real or potential economic value, associated with genetic and bio-chemical resources 
protected or not by intellectual property rights or  sui generis registry systems. 
(7 ) Part of CPC 85201 which is to be found in Medical and dental services under 1.A.h). 
(8 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(9 ) The horizontal reservation on public utilities applies to technical testing and analysis services compulsory for the granting  of marketing authorisations or for utilisation authorisations (for example, car inspection, food inspection). 
(10 ) The horizontal reservation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.). 
(11 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found in Business servic es under 1.F.l).1 to 1.F.l).4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found in Computer ser vices under 1.B. 
(12 ) Does not include printing services, which fall under CPC 88442 and are to be found in Business services under 1.F.p). 
(13 ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printe d matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these 
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services. 
(14 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found in Computer services under 1.B. 
(15 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(16 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(17 ) The horizontal reservation on professional services applies. 
(18 ) These services, which include CPC 62271, are to be found in Energy services under 13.D. 
(19 ) Does not include maintenance and repair services, which are to be found in Business services under 1.B. and 1.F.l). 
Does not include retailing services of energy products which are to be found in Energy services under 13.E. and 13.F. 
(20 ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under Professional services in 1.A.k). 
(21 ) Corresponds to sewage services. 
(22 ) Corresponds to cleaning services of exhaust gases. 
(23 ) Corresponds to parts of nature and landscape protection services. 
(24 ) For the purposes of 7.A.(c): services necessary to support global accounts means that the coverage of a master (global) insur ance policy written in a territory other than Costa Rica for a multinational client by an insurer of a Party 
extends to the operations of the multinational client in Costa Rica; and a multinational client is any foreign enterprise major ity owned by a foreign manufacturer or service provider doing business in Costa Rica. 
(25 ) This clause applies only to the lines of insurance set out in 7.A.(a), (b), and (c). 
(26 ) It is understood that advisory services includes portfolio management advice but not other services related to portfolio mana gement, and that auxiliary services does not include those services referred to in Article 194.2(a)B.1 through 
B.11 of the definition of financial service. 
(27 ) Catering in air transport services is to be found in Services auxiliary to transport services under 12.E.a). 
(28 ) The horizontal reservation on public utilities applies to port services and other maritime transport services requiring the u se of the public domain. 
(29 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in Costa Rica when no revenue is involved. 
(30 ) The horizontal reservation on public utilities applies to port services and other internal waterway transport services requir ing the use of the public domain. 
(31 ) The horizontal reservation on public utilities applies to rail transport services requiring the use of the public domain. 
(32 ) Pipeline transportation of fuels is to be found in Energy services under 13.B. 
(33 ) Does not include maintenance and repair services of transport equipment, which are to be found in Business services under 1.F .l).1 to 1.F.l).4. 
(34 ) The horizontal reservation on public utilities applies to port services, to other auxiliary services requiring the use of the  public domain and to pushing and towing services.
EN 2146 Official Journal of the European Union 15.12.2012
 (35 ) The horizontal reservation on public utilities applies when the services require the use of the public domain. 
(36 ) Services auxiliary to pipeline transportation of fuels are to be found in Energy services under 13.C. 
(37 ) Includes the following services rendered on a fee or contract basis: advisory and consulting services relating to mining, on land site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found in CONST RUCTION SERVICES under 3. 
(38 ) Except for consulting services, the horizontal reservation on public utilities applies. 
(39 ) Therapeutical massages and thermal cure services are to be found in Medical services under 1.A.h), Services provided by nurse s, physiotherapists and para-medical personnel under 1.A.j).2 and Health services under 8.A and 8.B. 
(40 ) The horizontal reservation on public utilities applies to spa services and non therapeutical massages provided in domains of public utility such as certain water sources.
EL SALVADOR  
1. The list of commitments below indicates the services sectors or sub-sectors inscribed pursuant to Article 172 of this 
Agreement and, by means of reservations, the market access and national treatment limitations, conditions and 
qualifications that apply to services and services suppliers of the EU Party in those sectors or sub-sectors. The list 
is composed of the following elements:  
(a) a first column indicating the sector or sub-sector in which the commitment is assumed by the Party, and the scope 
to which the reservations apply; and  
(b) a second column describing the applicable reservations.  
2. For the purpose of this list, the term none indicates a sector or sub-sector where there are no limitations, conditions 
and qualifications to national treatment or market access. The term unbound indicates that no national treatment or 
market access commitments have been made.  
For greater certainty, the absence of specific reservations in a given sector or sub-sector is without prejudice to the 
horizontal reservations that apply.  
3. Cross-border supply of services in sectors or sub-sectors not mentioned in the list below are not committed.  
4. In identifying individual sectors or sub-sectors:  
(a) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; and  
(b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permit, register and other authorization) and procedures when 
they do not constitute a market access or a national treatment limitations, conditions and qualifications within the 
meaning of Articles 170 and 171 of this Agreement. Those measures (for example, need to obtain a license, universal 
service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations, 
including language examinations), even if not listed, apply in any case to services and services suppliers of the EU 
Party.  
6. The list below is without prejudice to the feasibility of Mode 1 in certain services sectors or sub-sectors and without 
prejudice to the existence of public monopolies and exclusive rights as described in the list of commitments on 
establishment.  
7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no 
rights directly to individual natural persons or juridical persons.EN 15.12.2012 Official Journal of the European Union 2147
EN 2148 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
HORIZONTAL COMMITMENTS  
1. The airspace, subsoil, and the corresponding continental and insular shelf are owned by El Salvador. The State can grant a c oncession for the exploitation of the subsoil. 
2. El Salvador may adopt or maintain any measure according rights or preferences to socially or economically disadvantaged mino rities. 
3. El Salvador may adopt or maintain any measure relating to the execution of social readaptation laws and services, as well as  any social services, when they are established or maintained for a public purpose. 
4. Nothing in this Agreement, including the present list of specific commitments, will be interpreted in requiring a Party to p rivatize the supply of public services in the exercise of governmental authority. 
5. The market access and national treatment limitations maintained at local governments' level are consolidated, though they ar e not listed. These limitations shall not be construed as nullifying the 
commitments taken by El Salvador in the chapter on Public Procurement. 
6. El Salvador may require a concession, authorization, license, permit or any other empowerment titles, as a non-discriminator y condition to perform an economic activity or supply a service. 
7. Economic activities considered as public utilities may be subject to a public monopoly or to exclusive rights granted to nat ural persons or juridical persons, public or private. 
8. Article 170 of this Agreement refers to non-discriminatory measures.  
1. BUSINESS SERVICES  
A. Professional Services  
a) Legal Services 
(CPC 861) 
excluding legal documentations and certification services that are provided 
by legal professionals entrusted with public functions, such as notaries. 
Exclusively: consultancy services and legal information 
(86190**)  For Mode 1 
None. 
For Mode 2 
None. 
b) 1. Accounting and Bookkeeping Services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220) 
excluding public accounting  For Mode 1 
Nationality condition applies to the exercise of the profession of public accountant; only public accountant can exercise the 
profession of external auditor. 
For Mode 2 
None.  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services) 
excluding public auditing
EN 15.12.2012 Official Journal of the European Union 2149
 Sector or sub-sector  Description of reservations  
c) Taxation Advisory Services 
(CPC 863) (1 ) 
excluding public accounting and auditing  
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  For Mode 1 
Registry in the  Registro Nacional  requires residency, except for advisory and pre-design architectural services (CPC 86711) and 
architectural design services (CPC 86712) which have none. Only architects that are registered may sign and seal architectural 
plans for construction projects. 
Draftsmen are subject to nationality condition. 
For Mode 2 
None.  
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  For Mode 1 
Registry in the  Registro Nacional  requires residency, except for advisory and consultative engineering services (CPC 86721) which 
have none. Only engineers that are registered may sign and seal engineering plans for construction projects. 
Draftsmen are subject to nationality condition. 
For Mode 2 
None.  
h) Medical (including psychologists) and Dental services 
(CPC 9312 and part of CPC 85201)  For Mode 1 
Permanent permit granted by the  Junta de Vigilancia is subject to residency requirement. 
For Mode 2 
None. i) Veterinary services 
(CPC 932)  
j) 1. Midwives services 
(part of CPC 93191)  
j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel 
(part of CPC 93191)
EN 2150 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211)  For Mode 1 
None. 
For Mode 2 
None. 
Services supplied by pharmacists  For Mode 1 
Permanent permit granted by the  Junta de Vigilancia is subject to residency requirement. 
For Mode 2 
None. 
Custom Agents and special customs representatives  For Mode 1 
Nationality of a Central American country required for the provision of the service. 
For Mode 2 
None. 
B. Computer and Related Services 
(CPC 84)  For Modes 1 and 2 
None. 
C. Research and Development Services  
a) R & D services on natural sciences 
(CPC 851)  For Mode 1 
None. 
For Mode 2 
None. 
b) R & D services on Social Sciences and Humanities 
(CPC 852 excluding psychologists services) (2 ) 
c) Interdisciplinary R & D services 
(CPC 853)  For Mode 1 
None. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2151
 Sector or sub-sector  Description of reservations  
D. Real Estate Services (3 ) 
a) Involving Own or Leased Property 
(CPC 821)  For Modes 1 and 2 
None. 
b) On a Fee or Contract Basis 
(CPC 822)  For Modes 1 and 2 
None. 
E. Rental/Leasing Services without Operators  
a) Relating to Ships 
(CPC 83103)  For Modes 1 and 2 
None. 
b) Relating to Aircraft 
(CPC 83104)  For Modes 1 and 2 
None. 
c) Relating to Other Transport Equipment 
(CPC 83101, CPC 83102 and CPC 83105)  For Modes 1 and 2 
None. 
d) Relating to Other Machinery and Equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  For Modes 1 and 2 
None. 
e) Relating to personal and household goods 
(CPC 832)  For Modes 1 and 2 
None. 
f) Telecommunications equipment rental 
(CPC 7541)  For Modes 1 and 2 
None. 
F. Other Business Services  
a) Advertising 
(CPC 871)  For Mode 1 
El Salvador requires a minimum of Salvadoran content in the production and recording of any commercial advertisement for use 
in El Salvador's public communications media. 
For Mode 2 
None.
EN 2152 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
b) Market Research and Opinion Polling 
(CPC 864)  For Modes 1 and 2 
None. 
c) Management Consulting Services 
(CPC 865)  For Mode 1 
None. 
For Mode 2 
None. 
d) Services Related to Management Consulting 
(CPC 866)  For Mode 1 
None. 
For Mode 2 
None. 
e) Technical Testing and Analysis Services 
(CPC 8676) 
except CPC 86761 and CPC 86763  For Mode 1 
None. 
For Mode 2 
None. 
f) Advisory and Consulting services incidental to Agriculture, Hunting and 
Forestry 
(part of CPC 881)  For Mode 1 
Unbound. 
For Mode 2 
None. 
g) Advisory and Consulting Services Relating to Fishing 
(part of CPC 882)  For Mode 1 
Unbound. 
For Mode 2 
None. 
h) Advisory and Consulting Services incidental to Manufacturing 
(part of CPC 884 and part of CPC 885)  For Mode 1 
Unbound. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2153
 Sector or sub-sector  Description of reservations  
i) Placement and Supply Services of Personnel  
i) 1. Executive search 
(CPC 87201)  For Modes 1 and 2 
None. 
i) 2. Placement Services 
(CPC 87202)  For Modes 1 and 2 
None. 
i) 3. Supply Services of office support personnel 
(CPC 87203)  For Modes 1 and 2 
None. 
i) 4. Model agency Services 
(part of CPC 87209)  For Modes 1 and 2 
None. 
j) 1. Investigation Services 
(CPC 87301) 
j) 2. Security Services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  For Mode 1 
Unbound. 
For Mode 2 
None. 
k) Related Scientific and Technical Consulting Services 
(CPC 8675)  For Mode 1 
Unbound. 
For Mode 2 
None. 
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  For Modes 1 and 2 
None. 
l) 2. Maintenance and Repair of Rail Transport Equipment 
(part of CPC 8868)  For Modes 1 and 2 
None.
EN 2154 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles 
and road transport Equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  For Modes 1 and 2 
None. 
l) 4. Maintenance and Repair of Aircraft and parts thereof 
(part of CPC 8868)  For Modes 1 and 2 
A concession or license is required for the supply of these services. 
El Salvador establishes reciprocity requirements for the recognition or validation of licenses, certificates, and permits issue d by 
foreign air transport authorities.  
l) 5. Maintenance and Repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (4 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  For Modes 1 and 2 
None. 
m) Building-Cleaning Services 
(CPC 874)  For Modes 1 and 2 
None. 
n) Photographic Services 
(CPC 875)  For Mode 1 
The supply of specialty air services requires prior authorization, is subject to reciprocity, and must take into account nation al air 
transport policy. 
For Mode 2 
None. 
o) Packaging Services 
(CPC 876)  For Mode 1 
None. 
For Mode 2 
None. 
p) Printing and Publishing 
(CPC 88442)  For Mode 1 
None.
EN 15.12.2012 Official Journal of the European Union 2155
 Sector or sub-sector  Description of reservations  
For Mode 2 
None. 
q) Convention Services 
(part of CPC 87909)  For Modes 1 and 2 
None. 
r) 1. Translation and Interpretation Services 
(CPC 87905)  For Modes 1 and 2 
None. 
r) 2. Interior Design and other Specialty Design Services 
(CPC 87907)  For Modes 1 and 2 
None. 
r) 3. Collection Agency Services 
(CPC 87902)  For Modes 1 and 2 
None. 
r) 4. Credit reporting services 
(CPC 87901)  For Mode 1 
Unbound. 
For Mode 2 
None. 
r) 5. Duplicating services 
(CPC 87904) (5 ) For Modes 1 and 2 
None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  For Modes 1 and 2 
None. 
r) 7. Telephone answering services 
(CPC 87903)  For Modes 1 and 2 
None. 
2. COMMUNICATION SERVICES  
A. Courier services including express delivery services (6 ) 
(CPC 75121)  For Modes 1 and 2 
None.
EN 2156 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
B. Telecommunications Services  
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (7 ), excluding broadcasting (8 ) For Modes 1 and 2 
None. 
b) Satellite broadcast transmission services (9 ) For Mode 1 
None. 
For Mode 2 
None. 
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  For Mode 1 
Contractual association with an enterprise established in El Salvador is required to participate in design activities, consulti ng, 
consulting and management of engineering or architectural projects, or any type of work or study relating to such projects' 
construction. 
Foreign enterprise must have a resident representative in El Salvador. 
Participation of Salvadoran nationals is required in engineering or architectural projects. 
Builders and electrical installation technicians must be Salvadoran nationals in order to be inscribed in the  Registro Nacional de 
Arquitectos, Ingenieros, Proyectistas y Constructores.  
For Mode 2 
None.  
4. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material)  
A. Commission Agents' Services  
a) Commission Agents' Services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  For Mode 1 
None. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2157
 Sector or sub-sector  Description of reservations  
b) Other Commission Agents' Services 
(CPC 621)  For Mode 1 
None. 
For Mode 2 
None. 
B. Wholesale Trade Services  
a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  For Mode 1 
None. 
For Mode 2: 
None. 
b) Wholesale Trade Services of telecommunication terminal equipment 
(part of CPC 7542)  For Mode 1 
None. 
For Mode 2 
None. 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (10 )) For Mode 1 
None. 
For Mode 2 
None. 
C. Retailing Services (11 ) 
Retailing Services of motor vehicles, motorcycles and snowmobiles and 
parts and accessories thereof 
(CPC 61112, part of CPC 6113 and part of CPC 6121) 
Retailing Services of telecommunication terminal equipment 
(part of CPC 7542) 
Food retailing services 
(CPC 631)  For Mode 1 
None. 
For Mode 2 
None.
EN 2158 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
Retailing services of other (non-energy) goods, except retail sales of phar ­
maceutical, medical and orthopaedic goods (12 ) 
(CPC 632 excluding CPC 63211 and 63297)  
D. Franchising 
(CPC 8929)  For Mode 1 
None. 
For Mode 2 
None. 
5. EDUCATIONAL SERVICES (only privately funded services)  
A. Primary Education Services 
(CPC 921) 
B. Secondary Education Services 
(CPC 922) 
C. Higher Education Services 
(CPC 923) 
D. Adult Education Services 
(CPC 924)  For Mode 1 
El Salvador establishes a nationality requirement for the teaching of national history and the Constitution. 
For Mode 2 
None. 
E. Other education services 
(CPC 929)  For Modes 1 and 2 
Unbound.  
6. ENVIRONMENTAL SERVICES  
A. Waste Water Services 
(CPC 9401) (13 ) 
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse Disposal Services 
(CPC 9402)  For Mode 1 
Unbound except for consulting services. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2159
 Sector or sub-sector  Description of reservations  
b) Sanitation and Similar Services 
(CPC 9403) 
C. Protection of ambient air and climate 
(CPC 9404) (14 ) 
D. Remediation and clean up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 94060) (15 ) 
E. Noise and vibration abatement 
(CPC 9405) 
F. Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406) 
G. Other environmental and ancillary services 
(CPC 94090)  
7. FINANCIAL SERVICES  
For greater certainty, juridical persons supplying financial services and constituted under the laws of El Salvador are subject  to non-discriminatory limitations on juridical form. 
With respect to the commitments taken in mode 2 for financial services, these do not oblige a Party to allow that such supplier s do business or are announced in their territory. Each Party may define  "doing 
business " or " announce" , provided that such definition shall not be inconsistent with the commitments listed in Modes 1 and 2. 
El Salvador may treat Panama as a Central American Party for the purposes of its obligations for Financial Services. 
El Salvador may request the registry of the cross border financial services suppliers of another Party and of financial instrum ents.  
A. Insurance and Insurance-Related Services  For Mode 1 
Unbound for direct insurance except for the insurance of risks relating to: 
(i) maritime shipping, commercial aviation and space launching and freight (including satellites), with such insurance to cover  
any or all of the following; the goods being transported, the vehicle transporting the goods and any liability arising 
therefrom; and
EN 2160 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
(ii) goods in international transit. 
For Mode 2 
None. 
B. Banking and other financial services (excluding insurance) 
1. Acceptance of deposits and other repayable funds from the public. 
2. Lending of all types, including consumer credit, mortgage credit, 
factoring and financing of commercial transaction. 
3. Financial leasing. 
4. All payment and money transmission services, including credit, charge 
and debit cards, travellers cheques and bankers drafts. 
5. Guarantees and commitments. 
6. Trading for own account or for account of customers, whether on an 
exchange, in an over-the-counter market or otherwise, the following: 
(a) money market instruments (including cheques, bills, certificates of 
deposits); 
(b) foreign exchange; 
(c) derivative products including, but not limited to, futures and 
options; 
(d) exchange rate and interest rate instruments, including products such 
as swaps, forward rate agreements; 
(e) transferable securities; 
(f) other negotiable instruments and financial assets, including bullion. 
7. Participation in issues of all kinds of securities, including underwriting 
and placement as agent (whether publicly or privately) and provision of 
services related to such issues. 
8. Money broking. 
9. Asset management, such as cash or portfolio management, all forms of 
collective investment management, pension fund management, 
custodial, depository and trust services. 
10. Settlement and clearing services for financial assets, including securities, 
derivative products, and other negotiable instruments.  For Modes 1 and 2 
Unbound, except for: 
(a) the provision and transfer of financial information as described in subparagraph (o) of the definition of financial service ; 
(b) financial data processing as described in subparagraph (o) of the definition of financial service, subject to prior authori zation 
from the relevant regulator, when it is required (16 ); and 
(c) advisory and other auxiliary financial services, excluding intermediation, relating to banking and other financial services  as 
described in subparagraph (p) of the definition of financial service (17 ). El Salvador shall allow a financial institution (other 
than a trust company), organized outside its territory, to provide investment advice and portfolio management services, 
excluding (a) custodial services, (b) trustee services, and (c) execution services that are not related to managing a collectiv e 
investment scheme, to a collective investment scheme located in the territory of El Salvador.
EN 15.12.2012 Official Journal of the European Union 2161
 Sector or sub-sector  Description of reservations  
11. Provision and transfer of financial information, and financial data 
processing and related software by suppliers of other financial services. 
12. Advisory and other auxiliary financial services, excluding intermedi ­
ation, on all services listed above in B.1 to B.11.  
8. HEALTH SERVICES AND SOCIAL SERVICES  
(only privately funded services)  
A. Hospital Services 
(CPC 9311) 
B. Ambulance Services 
(CPC 93192) 
C. Residential health facilities other than hospital services 
(CPC 93193) 
D. Social Services 
(CPC 933)  For Modes 1 and 2 
Unbound.  
9. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, Restaurants and Catering 
(CPC 641, CPC 642 and CPC 643) 
excluding catering in air transport services (18 ) For Modes 1 and 2 
None. 
B. Travel Agencies and Tour Operators Services (including tour managers) 
(CPC 7471)  For Modes 1 and 2 
None. 
C. Tourist Guides Services 
(CPC 7472)  For Modes 1 and 2 
None.
EN 2162 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than audio-visual services) (only privately funded services)  
A. Entertainment Services (including Theatre, Live Bands, Circus and 
Discotheque Services) 
(CPC 9619)  For Mode 1 
Foreign artist that give paid performances must seek authorization of the  Ministerio de Gobernación , and must pay fees, in 
advance, or pay an adequate amount as a security deposit to the  Sindicato Gremial de Músicos, Cantantes y Bailarines Salvadoreños, 
Sindicato Gremial de Artista del Espectáculo and the Sindicato de Artistas Circenses , when applicable. 
Foreign circuses or other similar shows must pay to the relevant circus union a performance fee and must be authorized by the 
appropriate Ministry. 
Foreign circuses must also pay an additional fee based on the gross income earned from ticket sales for each performance, as 
well as the total earnings from sales to the audience of flags, caps, tee shirts, balloons, photographs and other paraphernalia . The 
foreign circus is required to pay an adequate amount as a security deposit. 
Limitation on the number performances of foreign artists and circuses in El Salvador. 
Minimum requirement of Salvadoran participation  vis-à-vis  foreigners in the case of public performances involving the live 
participation of artists. 
For Mode 2 
None.  
B. News and Press Agencies Services 
(CPC 962)  For Modes 1 and 2 
None. 
C. Libraries, archives, museums and other cultural services 
(CPC 963)  For Modes 1 and 2 
None. 
D. Sporting services 
(CPC 964)  For Modes 1 and 2 
None. 
E. Recreation park and beach Services 
(CPC 96491)  For Modes 1 and 2 
None. 
11. TRANSPORT SERVICES 
A. Maritime transport 
a) International passenger transportation 
(CPC 7211 less national cabotage transport).  For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2163
 Sector or sub-sector  Description of reservations  
b) International freight transportation 
(CPC 7212 less national cabotage transport) (19 ) 
B. Internal Waterways Transport 
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  For Modes 1 and 2 
None. 
C. Rail Transport 
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112)  For Modes 1 and 2 
None. 
c) Pushing and towing services 
(CPC 7113)  For Modes 1 and 2 
None. 
D. Road Transport 
a) Passenger Transportation 
(CPC 7121 and CPC 7122)  For Mode 1 
Nationality requirement for the supply of passenger transportation services. 
Public passenger land transportation concessions for a specific route are subject to an economic needs test. 
A free public passenger land transportation concession is limited to one vehicle. 
For Mode 2 
None.
EN 2164 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
b) Freight Transportation 
(CPC 7123)  For Mode 1 
Unbound. 
For Mode 2 
None. 
E. Pipeline transport of goods other than fuel (20 ) 
(CPC 7139)  For Mode 1 
None. 
For Mode 2 
None. 
12. SERVICES AUXILIARY TO TRANSPORT (21 ) 
A. Services auxiliary to Maritime Transport 
a) Maritime Cargo Handling Services 
b) Storage and warehousing Services 
(part of CPC 742) 
c) Customs Clearance Services 
d) Container Station and Depot Services 
e) Maritime Agency Services 
f) Maritime Freight Forwarding Services 
g) Rental of Vessels with Crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  For Modes 1 and 2 
Unbound for  "maritime cargo handling services ", otherwise none. 
Central America establishes a nationality requirement to exercise  "Customs Agents" and  "Special Customs Representative " 
services.
EN 15.12.2012 Official Journal of the European Union 2165
 Sector or sub-sector  Description of reservations  
B. Services auxiliary to internal waterways transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Vessels with Crew 
(CPC 7223) 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745) 
g) Other supporting and auxiliary services 
(part of CPC 749)  For Modes 1 and 2 
Unbound.  
C. Services auxiliary to rail transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113) 
e) Supporting services for rail transport services 
(CPC 743)  For Modes 1 and 2 
Unbound.
EN 2166 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
f) Other supporting and auxiliary services 
(part of CPC 749)  
D. Services auxiliary to road transport 
b) Storage and warehouse services 
(part of CPC 742) 
d) Rental of Commercial Road Vehicles with Operators 
(CPC 7124) 
e) Supporting services for road transport equipment 
(CPC 7441 and 7443) 
f) Other supporting and auxiliary services 
(part of CPC 749)  For Mode 1 
None. 
For Mode 2 
None. 
E. Services auxiliary to air transport services  
a) Groundhandling services (including catering)  For Modes 1 and 2 
Unbound, except for catering.  
b) Storage and warehouse services 
(part of CPC 742)  For Modes 1 and 2 
Unbound.  
c) Freight transport agency services 
(part of CPC 748)  For Modes 1 and 2 
Unbound.  
d) Rental of aircraft with crew 
(CPC 734)  For Modes 1 and 2 
Unbound.
EN 15.12.2012 Official Journal of the European Union 2167
 Sector or sub-sector  Description of reservations  
e) Airport management  For Mode 1 
Unbound. 
For Mode 2 
None. 
f) Sales and Marketing  For Modes 1 and 2 
None. 
g) Computer Reservations System  For Modes 1 and 2 
None. 
F. Services auxiliary to pipeline transport of goods other than fuel (22 ) 
Storage and warehouse services of goods other than fuel transported by 
pipelines 
(part of CPC 742)  For Mode 1 
Unbound. 
For Mode 2 
None.  
13. ENERGY SERVICES  
A. Services Incidental to Mining 
(CPC 883) (23 ) For Mode 1 
Unbound. 
For Mode 2 
None. 
B. Pipeline Transportation of fuels 
(CPC 7131)  For Mode 1 
None. 
For Mode 2 
None. 
C. Storage and warehouse services of fuels transported through pipelines 
(part of CPC 742)  For Mode 1 
None. 
For Mode 2 
None.
EN 2168 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271)  For Mode 1 
None. 
For Mode 2 
None.  
E. Retailing Services of motor fuel 
(CPC 613) 
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297)  For Mode 1 
None. 
For Mode 2 
None. 
G. Services incidental to energy distribution 
(CPC 887)  For Mode 1 
Unbound. 
For Mode 2 
None. 
14. OTHER SERVICES NOT INCLUDED ELSEWHERE  
a) Washing, Cleaning and Dyeing services 
(CPC 9701)  For Modes 1 and 2 
None. 
b) Hairdressing services 
(CPC 97021)  For Modes 1 and 2 
None. 
c) Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  For Modes 1 and 2 
None. 
d) Other beauty treatment services n.e.c 
(CPC 97029)  For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2169
 Sector or sub-sector  Description of reservations  
e) Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation purposes (24 ) 
(CPC ver. 1.0 97230)  For Modes 1 and 2 
None. 
f) Telecommunications connection services 
(CPC 7543)  For Modes 1 and 2 
None. 
g) Domestic services 
(CPC 980)  For Modes 1 and 2 
None.  
(1 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.a). Legal  services. 
(2 ) Part of CPC 85201 which is to be found under 1.A.h). Medical (including psychologists) and dental services. 
(3 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(4 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 1.F.l).1 to 1.F.l).4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 1.B. Comp uter services. 
(5 ) Does not include printing services, which fall under CPC 88442 and are to be found under 1.F.p). 
(6 ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printe d matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these 
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services. 
(7 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 1.B. Computer services. 
(8 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(9 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(10 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 13.D. 
(11 ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 1.B. and 1.F.l). 
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 13.E. and 13.F. 
(12 ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 1.A.k). 
(13 ) Corresponds to sewage services. 
(14 ) Corresponds to Cleaning Services of Exhaust Gases. 
(15 ) Corresponds to parts of Nature and Landscape Protection Services. 
(16 ) It is understood that where the financial information or financial data referred to in subparagraphs (a) and (b) involve pers onal data, the treatment of such personal data shall be in accordance with El Salvador's law regulating the 
protection of such data. 
(17 ) It is understood that advisory services includes portfolio management advice but not other services related to portfolio mana gement, and that auxiliary services does not include those services referred to in subparagraphs (e) through (o) 
of the definition of financial service. 
(18 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 12.D.a). Groundhandling se rvices. 
(19 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(20 ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 13.B. 
(21 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 1.F .l).1 to 1.F.l).4. 
(22 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 13.C. 
(23 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 3.  CONSTRUCTION SERVICES. 
(24 ) Therapeutical massages and thermal cure services are to be found under 1A.h). Medical services, 1.A.j).2. Services provided b y nurses, physiotherapists and para-medical personnel and health services (8.A and 8.C).
GUATEMALA 
1. The list of commitments below indicates the services sectors or sub-sectors committed pursuant to Article 172 of this 
Agreement and, by means of reservations, the market access and national treatment limitations, conditions and 
qualifications that apply to services and services suppliers of the EU Party in those sectors or sub-sectors. The list 
is composed of the following elements:  
(a) A first column indicating the services sector or sub-sector in which the commitment is assumed by the Party, and 
the scope to which the reservations apply;  
(b) A second column describing the applicable reservations.  
2. For the purpose of this list, the term none indicates a services sector or sub-sector where there are no limitations, 
conditions and qualifications to national treatment or market access. The term unbound indicates that no national 
treatment or market access commitments have been made.  
For greater certainty, the absence of specific reservations in a given services sector or sub-sector is without prejudice to 
the horizontal reservations that apply.  
3. Cross-border supply of services in sectors or sub-sectors not mentioned in the list below are not committed.  
4. In identifying individual services sectors or sub-sectors:  
(a) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991;  
(b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when 
they do not constitute market access or a national treatment limitations, conditions and qualifications within the 
meaning of Articles 170 and 171 of this Agreement. Those measures (for example, need to obtain a license, universal 
service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations, 
including language examinations), even if not listed, apply in any case to services and services suppliers of the EU 
Party.  
6. The list below is without prejudice to the feasibility of Mode 1 in certain services sectors or sub-sectors and without 
prejudice to the existence of public monopolies and exclusive rights as described in the list of commitments on 
establishment.  
7. In accordance with Article 159 paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no 
rights directly to individual natural persons or juridical persons.EN 2170 Official Journal of the European Union 15.12.2012
EN 15.12.2012 Official Journal of the European Union 2171
 Sector or sub-sector  Description of reservations  
HORIZONTAL RESERVATIONS 
All sectors and subsector listed:  
Every employer is prohibited to employ less than ninety percent of Guatemalan workers and pay them less than eighty-five percen t of the total wages earned in their respective business, unless otherwise 
provided under special laws. 
Both proportions may change: 
(a) If so require obvious reasons of protecting and promoting the national economy, or lack of Guatemalans technicians in a par ticular activity or defending national workers to demonstrate their abilities. In all 
these circumstances, the Executive Branch, through agreement reasoned issued through the Ministry of Labor and Social Security,  both ratios may decrease by up to ten per cent each and for a period of five 
years for each company, or increase them to eliminate the participation of foreign workers. 
In the case the Ministry authorises the reduction of rates expressed before, it should require companies to prepare Guatemalan technicians in the branch of their activities within that purpose was granted; 
and 
(b) When authorised and controlled immigration occur by the Executive Branch or contracted by the same, and entering or have en tered the country to work in the establishment or development of settled 
agriculture or livestock, welfare institutions or cultural character; or in the case of Central American origin. In all these c ircumstances, the scope of the respective modification should be given the discretion 
of the Executive Branch, but the agreement that was handed down through the Ministry of Labor and Social Security must clearly state the reasons, limit and duration of the change is made. 
For the purposes of the first paragraph, fractions should not be taken into account, and when the total number of employees doe s not exceed five, four of them shall be Guatemalan. 
The provision of this measure does not apply to managers, administrators, supervisors and general managers of companies. 
For greater certainty this clause applies to foreign workers under an employment relationship in the host country and without p rejudice of the commitments made under Chapter 4 (Temporary Presence of 
Natural Persons for Business Purposes).  
Guatemala reserves the right to adopt or maintain any measure that guarantees rights or preferences for Minorities and Indigeno us Populations, socially and economically disadvantaged  
Economic activities considered as public utilities may be subject to a public monopoly or to exclusive rights granted to natura l persons or juridical persons, public or private.  
SPECIFIC RESERVATIONS  
1. BUSINESS SERVICES  
A. Professional Services  
a) Legal Services 
(CPC 861) (1 ) 
excludes legal advisory and legal documentations and certification services 
provided by legal professionals entrusted with public functions, such as 
notaries.  For Mode 1 
Full admission to the Bar is subject to nationality condition. 
For Mode 2 
None.
EN 2172 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
b) 1. Accounting and Bookkeeping Services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220)  For Modes 1 and 2 
None.  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)  For Modes 1 and 2 
None. 
c) Taxation Advisory Services 
(CPC 863) (2 ) For Modes 1 and 2 
None. 
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  For Modes 1 and 2 
None. 
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  For Modes 1 and 2 
None.  
h) Medical (including psychologists) and Dental services 
(CPC 9312 and part of CPC 85201)  For Modes 1 and 2 
None. 
i) Veterinary services 
(CPC 932)  For Modes 1 and 2 
None. 
j) 1. Midwives services 
(part of CPC 93191)  For Mode 1 
Unbound. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2173
 Sector or sub-sector  Description of reservations  
j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel 
(part of CPC 93191)  For Modes 1 and 2 
None. 
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211) 
and other services supplied by pharmacists  For Modes 1 and 2 
None. 
B. Computer and Related Services 
(CPC 841, 842, 843, 844, 845 and 849)  For Modes 1 and 2 
None. 
C. Research and Development Services (R&D)  
a) R & D services on natural sciences 
(CPC 851)  For Modes 1 and 2 
None. 
b) R & D services on Social Sciences and Humanities 
(CPC 852 excluding psychologists services) (3 ) 
c) Interdisciplinary R & D services 
(CPC 853)  For Modes 1 and 2 
None. 
D. Real Estate Services (4 ) 
a) Involving Own or Leased Property 
(CPC 821)  For Modes 1 and 2 
None. 
b) On a Fee or Contract Basis 
(CPC 822)  For Modes 1 and 2 
None.
EN 2174 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
E. Rental/Leasing Services without Operators  
a) Relating to Ships 
(CPC 83103)  For Modes 1 and 2 
None. 
b) Relating to Aircraft 
(CPC 83104)  For Modes 1 and 2 
None. 
c) Relating to Other Transport Equipment 
(CPC 83101, CPC 83102 and CPC 83105)  For Modes 1 and 2 
None. 
d) Relating to Other Machinery and Equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  For Modes 1 and 2 
None. 
e) Relating to personal and household goods 
(CPC 832)  For Modes 1 and 2 
None. 
f) Telecommunications equipment rental 
(CPC 7541)  For Modes 1 and 2 
None. 
F. Other Business Services  
a) Advertising 
(CPC 871)  For Modes 1 and 2 
None. 
b) Market Research and Opinion Polling 
(CPC 864)  For Modes 1 and 2 
None. 
c) Management Consulting Services 
(CPC 865)  For Modes 1 and 2 
None. 
d) Services Related to Management Consulting 
(CPC 866)  For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2175
 Sector or sub-sector  Description of reservations  
e) Technical Testing and Analysis Services 
(CPC 8676)  For Modes 1 and 2 
None. 
f) Advisory and Consulting services incidental to Agriculture, Hunting and 
Forestry 
(part of CPC 881)  For Modes 1 and 2 
None. 
g) Advisory and Consulting Services Relating to Fishing 
(part of CPC 882)  For Modes 1 and 2 
None. 
h) Advisory and Consulting Services incidental to Manufacturing 
(part of CPC 884 and part of CPC 885)  For Modes 1 and 2 
None. 
i) Placement and Supply Services of Personnel  
i) 1. Executive search services 
(CPC 87201)  For Modes 1 and 2 
None. 
i) 2. Placement Services of office support personnel and other workers 
(CPC 87202)  For Mode 1 
Unbound. 
For Mode 2 
None. 
i) 3. Supply Services of office support personnel 
(CPC 87203)  For Mode 1 
Unbound. 
For Mode 2 
None. 
i) 4. Model agency services 
(part of CPC 87209)  For Modes 1 and 2 
None.
EN 2176 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
j) 1. Investigation Services 
(CPC 87301)  For Mode 1 
Unbound. 
For Mode 2 
None. 
j) 2. Security Services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  For Modes 1 and 2 
None. 
k) Related Scientific and Technical Consulting Services 
(CPC 8675)  For Modes 1 and 2 
None. 
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  For Modes 1 and 2 
None. 
l) 2. Maintenance and Repair of Rail Transport Equipment 
(part of CPC 8868)  For Modes 1 and 2 
None. 
l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles 
and road transport Equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  For Modes 1 and 2 
None.  
l) 4. Maintenance and Repair of Aircraft and parts thereof 
(part of CPC 8868)  For Modes 1 and 2 
None. 
l) 5. Maintenance and Repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (5 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  For Modes 1 and 2 
None. 
m) Building-Cleaning Services 
(CPC 874)  For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2177
 Sector or sub-sector  Description of reservations  
n) Photographic Services 
(CPC 875)  For Mode 1 
None, except the supply of the aerial photographic services. 
For Mode 2 
None. 
o) Packaging Services 
(CPC 876)  For Modes 1 and 2 
None. 
p) Printing and Publishing 
(CPC 88442)  For Modes 1 and 2 
None. 
q) Convention Services 
(part of CPC 87909)  For Modes 1 and 2 
None. 
r) 1. Translation and Interpretation Services 
(CPC 87905)  For Mode 1 
None, except for the official translation and interpretation. 
For Mode 2 
None. 
r) 2. Interior Design and other Specialty Design Services 
(CPC 87907)  For Modes 1 and 2 
None. 
r) 3. Collection Agency Services 
(CPC 87902)  For Mode 1 
Unbound. 
For Mode 2 
None.
EN 2178 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
r) 4. Credit reporting services 
(CPC 87901)  For Mode 1 
Unbound. 
For Mode 2 
None. 
r) 5. Duplicating services 
(CPC 87904) (6 ) For Modes 1 and 2 
None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  For Modes 1 and 2 
None. 
r) 7. Telephone answering services. 
(CPC 87903)  For Modes 1 and 2 
None. 
2. COMMUNICATION SERVICES  
A. Postal and Courier Services 
(CPC 7511 and CPC 7512) 
Services relating to the handling of the postal items, according to the 
following list of sub-sectors whether for domestic or foreign destinations: 
i) Handling of addressed written communications on any kind of physical 
medium services including the direct mail and hybrid mail 
ii) Handling of addressed parcels and packages, 
iii) handling of addressed press products, 
iv) handling of items referred to in i) to iii) above as registered or insured 
mail 
v) express delivery services (7 ) for items referred to i) to iii), 
vi) handling of non addressed items, 
vii) documents exchange  For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2179
 Sector or sub-sector  Description of reservations  
B. Telecommunications Services  
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (8 ), excluding broadcasting (9 ) For Mode 1 
None, except that international traffic must be routed through the facilities of an enterprise with telecommunications registra tion 
certificate. 
For Mode 2 
None. 
b) Satellite broadcast transmission services (10 ) For Modes 1 and 2 
None except that: 
— the commitments are subject to reciprocity 
— service suppliers in this sector may be subject to obligations to safeguard general interest objectives related to the convey ance 
of content through their network in line with the Republic of Guatemala regulatory framework for electronic communi ­
cations.  
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  For Modes 1 and 2 
None. 
4. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material)  
A. Commission Agents' Services  
a) Commission Agents' Services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  For Modes 1 and 2 
None. 
b) Other Commission Agents' Services 
(CPC 621)  For Modes 1 and 2 
None.
EN 2180 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
B. Wholesale Trade Services  
a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  For Modes 1 and 2 
None. 
b) Wholesale Trade Services of telecommunication terminal equipment 
(part of CPC 7542)  For Modes 1 and 2 
None. 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (11 )) For Mode 1 
Unbound. 
For Mode 2 
None. 
C. Retailing Services (12 ) 
Retailing Services of motor vehicles, motorcycles and snowmobiles and parts 
and accessories thereof 
(CPC 61112, part of CPC 6113 and part of CPC 6121) 
Retailing Services of telecommunication terminal equipment 
(part of CPC 7542) 
Food retailing services 
(CPC 631) 
Retailing services of other (non-energy) goods, except retail sales of phar ­
maceutical, medical and orthopaedic goods (13 ) 
(CPC 632 excluding CPC 63211 and 63297)  For Modes 1 and 2 
None. 
D. Franchising 
(CPC 8929)  For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2181
 Sector or sub-sector  Description of reservations  
5. EDUCATIONAL SERVICES  
(only privately funded services)  
A. Primary Education Services 
(CPC 921) 
B. Secondary Education Services 
(CPC 922) 
C. Higher Education Services 
(CPC 923) 
D. Adult Education Services 
(CPC 924)  For Modes 1 and 2 
None. 
E. Other education services 
(CPC 929)  For Mode 1 
Unbound. 
For Mode 2 
None.  
6. ENVIRONMENTAL SERVICES  
A. Waste Water Services 
(CPC 9401) (14 ) For Mode 1 
Unbound, except for consulting services. 
For Mode 2 
None.  
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse Disposal Services 
(CPC 9402) 
b) Sanitation and Similar Services 
(CPC 9403)  For Mode 1 
Unbound, except for consulting services. 
For Mode 2 
None.
EN 2182 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
C. Protection of ambient air and climate 
(CPC 9404) (15 ) For Mode 1 
Unbound, except for consulting services. 
For Mode 2 
None.  
D. Remediation and clean up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 94060) (16 ) For Mode 1 
Unbound, except for consulting services. 
For Mode 2 
None.  
E. Noise and vibration abatement 
(CPC 9405)  For Mode 1 
Unbound, except for consulting services. 
For Mode 2 
None.  
F. Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406)  For Mode 1 
Unbound, except for consulting services. 
For Mode 2 
None.  
G. Other environmental and ancillary services 
(CPC 94090)  For Mode 1 
Unbound. 
For Mode 2 
None.  
7. FINANCIAL SERVICES  
A. Insurance and Insurance-related Services  
1. (a) Direct insurance (including co-insurance): life 
1. (b) Direct insurance (including co-insurance): non-life  For Modes 1 and 2 
Unbound for direct insurance, except for the insurance of risks relating to:
EN 15.12.2012 Official Journal of the European Union 2183
 Sector or sub-sector  Description of reservations  
(i) maritime shipping, commercial aviation and space launching and freight (including satellites), with such insurance to cover  
any or all of the following; the goods being transported, the vehicle transporting the goods and any liability arising 
therefrom; and 
(ii) goods in international transit.  
2. Reinsurance and retrocession  For Modes 1 and 2 
None. 
3. Insurance intermediation, such as brokerage and agency  For Modes 1 and 2 
None for insurance of risk indicated in paragraph (i) and (ii) above, reinsurance and retrocession.  
4. Services auxiliary to insurance  For Modes 1 and 2 
None. 
B. Banking and other Financial Services (excluding insurance)  
1. Acceptance of deposits and other repayable funds from the public.  For Modes 1 and 2 
Unbound.  
2. Lending of all types, including consumer credit, mortgage credit, factoring 
and financing of the commercial transaction.  For Modes 1 and 2 
None. 
3. Financial leasing.  For Modes 1 and 2 
None. 
4. All payment and money transmission services, including credit, charge and 
debit cards, travellers cheques and bankers drafts.  For Modes 1 and 2 
None. 
5. Guarantees and commitments.  For Modes 1 and 2 
None. 
6. Trading for own account or for account of customers, whether on an 
exchange, in an over-the-counter market or otherwise, the following: 
(a) money market instruments (including cheques, bills, certificates of 
deposits);  For Modes 1 and 2 
Unbound.
EN 2184 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
(b) foreign exchange; 
(c) derivative products including, but not limited to, futures and options; 
(d) exchange rate and interest rate instruments, including products such as 
swaps, forward rate agreements; 
(e) transferable securities; 
(f) other negotiable instruments and financial assets, including bullion.  
7. (g) Participation in issues of all kinds of securities, including underwriting 
and placement as agent (whether publicly or privately) and provision of 
services related to such issues.  For Modes 1 and 2 
Unbound.  
8. Money broking.  For Modes 1 and 2 
Unbound.  
9. Asset management, such as cash or portfolio management, all forms of 
collective investment management, pension fund management, custodial, 
depository and trust services.  For Modes 1 and 2 
None for investment advice and portfolio management services, excluding (a) custodial services, (b) trustee services, and (c) 
execution services not related to managing a collective investment scheme, to a collective investment scheme located in the 
territory of Guatemala.  
10. Settlement and clearing services for financial assets, including securities, 
derivative products, and other negotiable instruments.  For Modes 1 and 2 
Unbound.  
11. Provision and transfer of financial information, and financial data 
processing and related software by suppliers of other financial services.  For Modes 1 and 2 
None. 
12. Advisory and other auxiliary financial services, excluding intermediation, 
on all services listed above in B.1 to B.11.  For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2185
 Sector or sub-sector  Description of reservations  
8. HEALTH SERVICES AND SOCIAL SERVICES  
(only privately funded services)  
A. Hospital Services 
(CPC 9311)  For Modes 1 and 2 
None. 
B. Ambulances services 
(CPC 93192)  For Mode 1 
Unbound. 
For Mode 2 
None. 
C. Residential health facilities other than hospital services 
(CPC 93193)  For Mode 1 
Unbound. 
For Mode 2 
None. 
D. Social Services 
(CPC 933)  For Mode 1 
Unbound. 
For Mode 2 
None. 
9. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, Restaurants and Catering 
(CPC 641, CPC 642 and CPC 643) 
excluding catering in air transport services (17 ) For Modes 1 and 2 
None. 
B. Travel Agencies and Tour Operators Services (including tour managers) 
(CPC 7471)  For Modes 1 and 2 
None.
EN 2186 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
C. Tourist Guides Services 
(CPC 7472)  For Modes 1 and 2 
None, except that only Guatemalan or nationals of a foreign country that are residents in Guatemala may provide tour guide 
services.  
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services) (only privately funded services)  
A. Entertainment Services (including Theatre, Live Bands, Circus and 
Discotheque Services) 
(CPC 9619)  For Mode 1 
None, except that prior authorisation from the  Dirección de Espectáculos  is required to contract with foreign groups, enterprises, or 
artists. 
For Mode 2 
None. 
B. News and Press Agencies Services 
(CPC 962)  For Modes 1 and 2 
None. 
C. Libraries, archives, museums and other cultural services 
(CPC 963)  For Modes 1 and 2 
None. 
D. Sporting services 
(CPC 964)  For Modes 1 and 2 
None. 
E. Recreation park and beach services 
(CPC 96491)  For Mode 1 
Unbound. 
For Mode 2 
None. 
11. TRANSPORT SERVICES 
A. Maritime transport  
a) International passenger transportation 
(CPC 7211 less national cabotage transport).  For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2187
 Sector or sub-sector  Description of reservations  
b) International freight transportation 
(CPC 7212 less national cabotage transport) (18 ) 
B. Internal Waterways Transport  
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  For Mode 1 
Unbound. 
For Mode 2 
None.  
C. Rail Transport 
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112)  For Modes 1 and 2 
None. 
c) Pushing and towing services 
(CPC 7113)  For Mode 1 
Unbound. 
For Mode 2 
None. 
D. Road Transport 
a) Passenger Transportation 
(CPC 7121 and CPC 7122)  For Modes 1 and 2 
None. 
b) Freight Transportation 
(CPC 7123)  For Modes 1 and 2 
None. 
E. Pipeline transport of goods other than fuel (19 ) 
(CPC 7139)  For Modes 1 and 2 
None.
EN 2188 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
12. SERVICES AUXILIARY TO TRANSPORT (20 ) 
A. Services auxiliary to Maritime Transport  
a) Maritime Cargo Handling Services 
b) Storage and warehousing Services 
(part of CPC 742) 
c) Customs Clearance Services 
d) Container Station and Depot Services 
e) Maritime Agency Services 
f) Maritime Freight Forwarding Services 
g) Rental of Vessels with Crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  For Mode 1 
None for e) maritime agency services; f) maritime freight forwarding services; i) supporting services for maritime transport (p art 
of CPC 745), and j) other supporting services (part of CPC 749). 
For Mode 2 
None. 
B. Services auxiliary to internal waterways transport  
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748)  For Mode 1 
None, except for pushing and towing services. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2189
 Sector or sub-sector  Description of reservations  
d) Rental of Vessels with Crew 
(CPC 7223) 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745) 
g) Other supporting and auxiliary services 
(part of CPC 749)  
C. Services auxiliary to rail transport  
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113) 
e) Supporting services for rail transport services 
(CPC 743) 
f) Other supporting and auxiliary services 
(part of CPC 749)  For Mode 1 
None, except for pushing and towing services. 
For Mode 2 
None.  
D. Services auxiliary to road transport  
a) Cargo-handling services 
(part of CPC 741)  For Mode 1 
Unbound for rental of commercial road vehicles with operators.
EN 2190 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Commercial Road Vehicles with Operators 
(CPC 7124) 
e) Supporting services for road transport equipment 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  For Mode 2 
None.  
E. Services auxiliary to air transport services  
a) Groundhandling services (including catering)  For Mode 1 
Unbound, except for catering 
For Mode 2 
None. 
b) Storage and warehouse services 
(part of CPC 742)  For Modes 1 and 2 
None. 
c) Freight transport agency services 
(part of CPC 748)  For Modes 1 and 2 
None. 
d) Rental of aircraft with crew 
(CPC 734)  For Modes 1 and 2 
None. 
e) Sales and Marketing  For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2191
 Sector or sub-sector  Description of reservations  
f) Maintenance and repair of aircraft services  For Modes 1 and 2 
None. 
g) Computer Reservations System  For Modes 1 and 2 
None. 
h) Airport management  For Modes 1 and 2 
None. 
F. Services auxiliary to pipeline transport of goods other than fuel (21 ) 
Storage and warehouse services of goods other than fuel transported by 
pipelines 
(part of CPC 742)  For Modes 1 and 2 
None. 
13. ENERGY SERVICES  
A. Services Incidental to Mining 
(CPC 883) (22 ) For Modes 1 and 2 
None. 
B. Pipeline Transportation of fuels 
(CPC 7131)  For Modes 1 and 2 
None. 
C. Storage and warehouse services of fuels transported through pipelines 
(part of CPC 742)  For Modes 1 and 2 
None. 
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271) 
and wholesale trade services of electricity, steam and hot water  For Modes 1 and 2 
None. 
E. Retailing Services of motor fuel 
(CPC 613)  For Modes 1 and 2 
None.
EN 2192 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled) gas, steam and hot water  For Mode 1 
Unbound for retailing services of electricity, gas, steam and hot water. 
For Mode 2 
None. 
G. Services incidental to energy distribution (23 ) 
(CPC 887)  For Modes 1 and 2 
None. 
14. OTHER SERVICES NOT INCLUDED ELSEWHERE  
A. Washing, Cleaning and Dyeing services 
(CPC 9701)  For Mode 1 
Unbound. 
For Mode 2 
None. 
B. Hairdressing services 
(CPC 97021)  For Mode 1 
Unbound. 
For Mode 2 
None. 
C. Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  For Mode 1 
Unbound. 
For Mode 2 
None. 
D. Other beauty treatment services n.e.c 
(CPC 97029)  For Mode 1 
Unbound. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2193
 Sector or sub-sector  Description of reservations  
E. Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation purposes (24 ) 
(CPC ver. 1.0 97230)  For Mode 1 
Unbound. 
For Mode 2 
None.  
F. Telecommunications connection services 
(CPC 7543)  For Mode 1 
Unbound. 
For Mode 2 
None. 
G. Domestic services 
(CPC 980)  For Mode 1 
Unbound. 
For Mode 2 
None.  
(1 ) Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and ce rtification services. Provision of legal services is only authorised in respect of public international law, EU law 
and the law of any jurisdiction where the service supplier or its personnel is qualified to practice as lawyer, and is subject to licensing requirements applicable in Guatemala. Legal services in respect of Guatemalan law shall in principle 
be carried out by or though a fully qualified lawyer admitted to the Bar in Guatemala acting personally. Full admission to the Bar in Guatemala is necessary for representation before the Courts and other competent authorities in 
Guatemala since it involves practice of Guatemalan procedural law. 
(2 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.a). Legal  services. 
(3 ) Part of CPC 85201 which is to be found under 1.A.h). Medical and dental services. 
(4 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(5 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 1.F.l).1 to 1.F.l).4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 1.B. Comp uter and Related Services. 
(6 ) Does not include printing services, which fall under CPC 88442 and are to be found under 1.F.p). 
(7 ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printe d matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these 
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services. 
(8 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 1.B. Computer and Related Services. 
(9 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(10 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(11 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 13.D. 
(12 ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 1.B. and 1.F.l). 
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 13.E. and 13.F. 
(13 ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 1.A.k). 
(14 ) Corresponds to sewage services. 
(15 ) Corresponds to Cleaning Services of Exhaust Gases. 
(16 ) Corresponds to parts of Nature and Landscape Protection Services.
EN 2194 Official Journal of the European Union 15.12.2012
 (17 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT under 12.E.a). Groundhandling services. 
(18 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(19 ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 13.B. 
(20 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 1.F .l).1 to 1.F.l).4. 
(21 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES. under 13.C. 
(22 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and down hole special operations, wellsite geology and drilling control, core t aking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 3.  CONSTRUCTION SERVICES. 
(23 ) Except for consulting services. 
(24 ) Therapeutical massages and thermal cure services are to be found under 1A.h). Medical services, 1.A.j).2. Services provided b y nurses, physiotherapists and para-medical personnel and health services (8.A and 8.C).
HONDURAS 
1. The list of commitments below indicates the services sectors or sub-sectors committed pursuant to Article 172 of this 
Agreement and, by means of reservations, the market access and national treatment limitations, conditions and 
qualifications that apply to services and services suppliers of the EU Party in those sectors or sub-sectors. The list 
is composed of the following elements:  
(a) A first column indicating the services sector or sub-sector in which the commitment is assumed by the Party, and 
the scope to which the reservations apply;  
(b) A second column describing the applicable reservations.  
2. For the purpose of this list, the term none indicates services sector or sub-sector where there are no limitations, 
conditions and qualifications to national treatment or market access. The term unbound indicates that no national 
treatment or market access commitments have been made.  
For greater certainty, the absence of specific reservations in a given services sector or sub-sector is without prejudice to 
the horizontal reservations that apply.  
3. Cross-border supply of services in sectors or sub-sectors not mentioned in the list below is not committed.  
4. In identifying individual services sectors or sub-sectors:  
(a) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991;  
(b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when 
they do not constitute market access or national treatment limitations, conditions and qualifications within the 
meaning of Articles 170 and 171 of this Agreement. Those measures (for example, need to obtain a license, 
universal service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific 
examinations, including language examinations), even if not listed, apply in any case to services and services suppliers 
of the EU Party.  
6. The list below is without prejudice to the feasibility of Mode 1 in certain services sectors or sub-sectors and without 
prejudice to the existence of public monopolies and exclusive rights as described in the list of commitments on 
establishment.  
7. In accordance with Article 159 paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no 
rights directly to individual natural persons or juridical persons.EN 15.12.2012 Official Journal of the European Union 2195
EN 2196 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
HORIZONTAL RESERVATIONS  
All sectors and sub-sectors listed:  
Social Services: Honduras reserves the right to adopt or maintain any measure with respect to the provision of law enforcement and correctional services, and the following services to the extent they are social 
services established or maintained for a public purpose: income security or insurance, social security or insurance, social wel fare, public education, public training, health, and child care.  
Public Utility: Economic activities or services considered as public services or public utilities may be subject to a public mo nopoly or to exclusive rights granted to natural persons or juridical persons, public or 
private.  
The market access and national treatment limitations maintained at local governments' level are consolidated, though they are n ot listed. These limitations shall not be construed as nullifying the commitments 
taken by Honduras in Title V (Government Procurement) of Part IV of this Agreement.  
SPECIFIC RESERVATIONS  
1. BUSINESS SERVICES  
A. Professional Services 
For the supply of the professional services in Honduras by foreigners the recognition of the university title by the  Universidad Nacional Autonoma de Honduras  is required. For such recognition it is required to 
be resident in Honduras, also the obligatory incorporation in the association or corresponding professional school is required.  
a) Legal Services 
(CPC 861) 
excluding legal advisory and legal documentations and certification services 
provided by legal professionals entrusted with public functions, such as 
notaries.  For Mode 1 
None, except that legal services in respect of Honduras law and legal representation is subject to nationality condition. 
For Mode 2 
None. 
b) 1. Accounting and Bookkeeping Services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220)  For Mode 1 
None, except for authorisation to the foreign professional by the professional association is subject to residency. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2197
 Sector or sub-sector  Description of reservations  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)  For Mode 1 
None, except that authorisation to the foreign professional by the professional association is subject to residency. 
For Mode 2 
None. 
c) Taxation Advisory Services 
(CPC 863) (1 ) For Mode 1 
Authorisation to the foreign professional by the  Colegio Nacional de Contadores  is subject to residency. 
For Mode 2 
None. 
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  For Mode 1 
Authorisation to the foreign professional by the professional association is subject to residency. 
For Mode 2 
None.  
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  For Mode 1 
Authorisation to the foreign professional by the professional association is subject to residency. 
For Mode 2 
None.  
h) Medical (including psychologists) and dental services 
(CPC 9312 and part of CPC 85201)  For Mode 1 
Authorisation to the foreign professional by the professional association is subject to residency. 
For Mode 2 
None. 
i) Veterinary services 
(CPC 932)  For Mode 1 
Authorisation to the foreign professional by the professional association is subject to residency. The authorisation gives the right 
to obtain the license to work, required for the provision of the service. 
For Mode 2 
None.
EN 2198 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
j) 1. Midwives services 
(part of CPC 93191)  For Modes 1 and 2 
None. 
j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel 
(part of CPC 93191)  For Mode 1 
Authorisation to the foreign professional by the professional association is subject to residency and an exam. The authorisatio n 
gives the right to obtain the license to work, required for the provision of the service. 
For Mode 2 
None.  
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211) 
and other services supplied by pharmacists  For Modes 1 and 2 
None. 
B. Computer and Related Services 
(CPC 841, 842, 843, 844)  For Modes 1 and 2 
None. 
C. Research and Development Services  
a) R & D services on natural sciences 
(CPC 851)  For Modes 1 and 2 
None. 
b) R & D services on Social Sciences and Humanities 
(CPC 852 excluding psychologists services) (2 ) 
c) Interdisciplinary R & D services 
(CPC 853)  For Modes 1 and 2 
None. 
D. Real Estate Services (3 ) 
a) Involving Own or Leased Property 
(CPC 821)  For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2199
 Sector or sub-sector  Description of reservations  
b) On a Fee or Contract Basis 
(CPC 822)  For Modes 1 and 2 
None. 
E. Rental/Leasing Services without Operators  
a) Relating to Ships 
(CPC 83103)  For Modes 1 and 2 
None. 
b) Relating to Aircraft 
(CPC 83104)  For Modes 1 and 2 
None. 
c) Relating to Other Transport Equipment 
(CPC 83101, CPC 83102 and CPC 83105)  For Modes 1 and 2 
None. 
d) Relating to Other Machinery and Equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  For Modes 1 and 2 
None. 
e) Relating to personal and household goods 
(CPC 832)  For Modes 1 and 2 
None. 
f) Telecommunications equipment rental 
(CPC 7541)  For Mode 1 
Unbound. 
For Mode 2 
None. 
F. Other Business Services  
a) Advertising 
(CPC 871)  For Modes 1 and 2 
None, except that enterprises organised under foreign law may enter into contracts to provide business administration consultin g 
services after confirmation of the contract by the  Colegio de Administradores de Empresas de Honduras  if such services are not 
otherwise available in Honduras or because of contractual needs. In order to provide such services, such enterprises must form a 
partnership with Honduran firms that are duly registered with the  Colegio de Administradores de Empresas de Honduras . Foreign and 
enterprises organised under foreign law must pay registration fees that are higher than those imposed on Honduran nationals 
and enterprises organised under Honduran law. In order to provide economic consulting services into the territory of Honduras, 
economic consulting enterprises organised under foreign law must be represented by a member of the  Colegio Hondureño de 
Economistas .
EN 2200 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
b) Market Research and Opinion Polling 
(CPC 864)  For Modes 1 and 2 
None. 
c) Management Consulting Services 
(CPC 865)  For Modes 1 and 2 
None. 
d) Services Related to Management Consulting 
(CPC 866)  For Modes 1 and 2 
None. 
e) Technical Testing and Analysis Services (4 ) 
(CPC 8676)  For Modes 1 and 2 
None. 
f) Advisory and Consulting services incidental to Agriculture, Hunting and 
Forestry 
(part of CPC 881)  For Modes 1 and 2 
None. 
g) Advisory and Consulting Services Relating to Fishing 
(part of CPC 882)  For Modes 1 and 2 
None. 
h) Advisory and Consulting 
Services incidental to Manufacturing 
(part of CPC 884 and part of CPC 885)  For Modes 1 and 2. 
None. 
i) Placement and Supply Services of Personnel  
i) 1. Executive search 
(CPC 87201)  For Modes 1 and 2 
None. 
i) 2. Placement Services 
(CPC 87202)  For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2201
 Sector or sub-sector  Description of reservations  
i) 3. Supply Services of office support personnel 
(CPC 87203)  For Modes 1 and 2 
None. 
j) 1. Investigation Services 
(CPC 87301)  For Modes 1 and 2 
Unbound.  
j) 2. Security Services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  For Modes 1 and 2 
None. 
k) Related Scientific and Technical Consulting Services (5 ) 
(CPC 8675)  For Modes 1 and 2 
None. 
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  For Modes 1 and 2 
None. 
l) 2. Maintenance and Repair of Rail Transport Equipment 
(part of CPC 8868)  For Modes 1 and 2 
None. 
l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles 
and road transport Equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  For Modes 1 and 2 
None.  
l) 4. Maintenance and Repair of Aircraft and parts thereof 
(part of CPC 8868)  For Modes 1 and 2 
None. 
l) 5. Maintenance and Repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (6 ) 
(CPC 633, CPC 7545, CPC8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  For Modes 1 and 2 
None. 
m) Building-Cleaning Services 
(CPC 874)  For Modes 1 and 2 
None.
EN 2202 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
n) Photographic Services 
(CPC 875)  For Modes 1 and 2 
None. 
o) Packaging Services 
(CPC 876)  For Modes 1 and 2 
None. 
p) Printing and Publishing 
(CPC 88442)  For Modes 1 and 2 
None. 
q) Convention Services 
(part of CPC 87909)  For Modes 1 and 2 
None. 
r) 1. Translation and interpretation services 
(CPC 87905)  For Modes 1 and 2 
None. 
r) 2. Interior Design and other Specialty Design Services 
(CPC 87907)  For Modes 1 and 2 
None. 
r) 3. Collection Agency Services 
(CPC 87902)  For Modes 1 and 2 
None. 
r) 4. Credit reporting services 
(CPC 87901)  For Modes 1 and 2 
None. 
r) 5. Duplicating services 
(CPC 87904) (7 ) For Modes 1 and 2 
None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  For Mode 1 
Unbound. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2203
 Sector or sub-sector  Description of reservations  
r) 7. Telephone answering services 
(CPC 87903)  For Modes 1 and 2 
None. 
2. COMMUNICATION SERVICES  
A. Courier Services (8 ) (CPC 7512) 
Services relating to the handling (9 ) of the postal items (10 ), according to the 
following list of sub-sectors whether for domestic or foreign destinations: 
i) Handling of addressed written communications on any kind of physical 
medium (11 ), including the direct mail and hybrid mail, ii) Handling of 
addressed parcels and packages (12 ), iii) handling of addressed press prod ­
ucts (13 ), iv) handling of items referred to in i) to iii) above as registered or 
insured mail, v) Express delivery services (14 ) for items referred to i) to iii), 
vi) handling of non-addressed items, vii) documents exchange (15 ) For Modes 1 and 2 
None. 
B. Telecommunications Services  
In addition to horizontal notes and only for Telecommunications Services Sectors 
Honduras reserves its right to adopt, maintain, or modify the level of participation in property of the Honduran Telecommunicat ion Enterprise (HONDUTEL) as well as affiliates or subsidiaries.  
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (16 ), excluding broadcasting (17 ) For Mode 1 
None except that foreign governments may not participate directly or indirectly in the provision of public telecommunications 
services. 
Foreign companies must report their current address and appoint a legal representative in Honduras. 
For Mode 2 
None.  
b) Satellite broadcast transmission services (18 ) For Modes 1 and 2 
None.
EN 2204 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  For Mode 1 
Unbound. 
For Mode 2 
None. 
4. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material)  
A. Commission Agents' Services  
a) Commission Agents' Services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  For Modes 1 and 2 
None.  
b) Other Commission Agents' Services 
(CPC 621)  For Modes 1 and 2 
None. 
B. Wholesale Trade Services  
a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  For Modes 1 and 2 
None.  
b) Wholesale Trade Services of telecommunication terminal equipment 
(part of CPC 7542)  For Modes 1 and 2 
None. 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (19 )) For Modes 1 and 2 
None. 
C. Retailing Services (20 ) 
Retailing Services of motor vehicles, motorcycles and snowmobiles and 
parts and accessories thereof  For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2205
 Sector or sub-sector  Description of reservations  
(CPC 61112, part of CPC 6113 and part of CPC 6121) 
Retailing Services of telecommunication terminal equipment 
(part of CPC 7542) 
Food retailing services 
(CPC 631) 
Retailing services of other (non-energy) goods, except retail sales of phar ­
maceutical, medical and orthopaedic goods (21 ) 
(CPC 632 excluding CPC 63211 and 63297)  
D. Franchising 
(CPC 8929)  For Modes 1 and 2 
None. 
5. EDUCATIONAL SERVICES (only privately funded services)  
A. Primary Education Services 
(CPC 921) 
B. Secondary Education Services 
(CPC 922) 
C. Higher Education Services 
(CPC 923) 
D. Adult Education Services 
(CPC 924)  For Modes 1 and 2 
None, except that a school director or supervisor must be a Honduran national by birth. 
Teachers at all levels of the education system must be Honduran nationals by birth. Foreign nationals may, however, teach 
particular subjects at the middle and high school levels if there are no such Honduran nationals available to teach such subjec ts. 
Notwithstanding the preceding sentence, foreign nationals may teach the Constitution, civic education, geography, and the 
history of Honduras only if there is reciprocity for Honduran nationals in their country of origin. 
Private schools at all levels must be organised under Honduran law.  
E. Other education services 
(CPC 929)  For Mode 1 
Unbound. 
For Mode 2 
None.
EN 2206 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
6. ENVIRONMENTAL SERVICES  
A. Waste Water Services 
(CPC 9401) (22 ) 
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse Disposal Services 
(CPC 9402) 
b) Sanitation and Similar Services 
(CPC 9403) 
C. Protection of ambient air and climate 
(CPC 9404) (23 ) 
D. Remediation and clean up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 94060) (24 ) 
E. Noise and vibration abatement 
(CPC 9405) 
F. Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406) 
G. Other environmental and ancillary services 
(CPC 94090)  For Mode 1 
Unbound, except for consulting services. 
For Mode 2 
None.  
7. FINANCIAL SERVICES  
In addition to horizontal notes and only for Financial Services Sectors: 
Honduras reserves the right to adopt or maintain measures with respect to the service suppliers by Savings and Loan Cooperative s.
EN 15.12.2012 Official Journal of the European Union 2207
 Sector or sub-sector  Description of reservations  
A. INSURANCE AND INSURANCE-RELATED SERVICES  For Mode 1 
Unbound for direct insurance services except for insurance of risks relating to: 
(i) maritime shipping, commercial aviation and space launching and freight (including satellites), with such insurance to cover  
any or all of the following; the goods being transported, the vehicle transporting the goods and any liability arising there 
from; and 
(ii) goods in international transit. 
For Mode 2 
None.  
B. BANKING AND OTHER FINANCIAL SERVICES (EXCLUDING INSURANCE)  
1. Acceptance of deposits and other repayable funds from the public.  For Mode 1 
Unbound except for: 
(a) the provision and transfer or financial information as described in subparagraph 11. of the definition of financial service s, 
(b) advisory and other auxiliary financial services excluding intermediation relating to banking and other financial services a s 
described in paragraph 12. of the definition of financial services (25 ). 
For Mode 2 
None. 2. Lending of all types, including consumer credit, mortgage credit, factoring 
and financing of the commercial transaction.  
3. Financial leasing.  
4. All payment and money transmission services, including credit, charge and 
debit cards, travellers cheques and bankers drafts.  
5. Guarantees and commitments.  
6. Trading for own account or for account of customers, whether on an 
exchange, in an over-the-counter market or otherwise, the following: 
(a) money market instruments (including cheques, bills, certificates of 
deposits); 
(b) foreign exchange; 
(c) derivative products including, but not limited to, futures and options; 
(d) exchange rate and interest rate instruments, including products such as 
swaps, forward rate agreements;
EN 2208 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
(e) transferable securities; 
(f) other negotiable instruments and financial assets, including bullion.  
7. Participation in issues of all kinds of securities, including underwriting and 
placement as agent (whether publicly or privately) and provision of 
services related to such issues.  
8. Money broking.  
9. Asset management, such as cash or portfolio management, all forms of 
collective investment management, pension fund management, custodial, 
depository and trust services.  
10. Settlement and clearing services for financial assets, including securities, 
derivative products, and other negotiable instruments.  
11. Provision and transfer of financial information, and financial data 
processing and related software by suppliers of other financial services.  
12. Advisory and other auxiliary financial services, excluding intermediation, 
on all services listed above in B.1 to B.11.  
8. HEALTH SERVICES AND SOCIAL SERVICES  
(only privately funded services)  
A. Hospital Services 
(CPC 9311) 
B. Ambulance services 
(CPC 93192) 
C. Residential health facilities other than hospital services 
(CPC 93193) 
D. Social Services 
(CPC 933)  For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2209
 Sector or sub-sector  Description of reservations  
9. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, Restaurants and Catering 
(CPC 641, CPC 642 and CPC 643) 
excluding catering in air transport services (26 ) For Modes 1 and 2 
None. 
B. Travel Agencies and Tour Operators Services (including tour managers) 
(CPC 7471)  For Modes 1 and 2 
None. 
C. Tourist Guides Services 
(CPC 7472)  For Modes 1 and 2 
None. 
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than audiovisual services) (only privately funded services)  
A. Entertainment Services 
(including Theatre, Live Bands, Circus and Discotheque Services) 
(CPC 9619)  For Mode 1 
Unbound. 
For Mode 2 
None. 
B. News and Press Agencies Services 
(CPC 962)  For Mode 1 
Unbound. 
For Mode 2 
None. 
C. Libraries, archives, museums and other cultural services 
(CPC 963)  For Modes 1 and 2 
None. 
D. Sporting services 
(CPC 964)  For Modes 1 and 2 
None. 
E. Recreation park and beach Services 
(CPC 96491)  For Modes 1 and 2 
None.
EN 2210 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
11. TRANSPORT SERVICES  
A. Maritime transport (27 ) (28 ) 
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (29 ) For Modes 1 and 2 
None.  
B. Internal Waterways Transport (30 ) 
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  For Modes 1 and 2 
None.  
C. Rail Transport (31 ) 
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112) 
c) Pushing and towing services 
(CPC 7113)  For Modes 1 and 2 
None. 
D. Road Transport 
a) Passenger Transportation 
(CPC 7121 and CPC 7122)  For Mode 1 
None provided that there is reciprocity for Honduran services providers in their country of origin. Preference for national ser vice 
providers for selected routes. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2211
 Sector or sub-sector  Description of reservations  
b) Freight Transportation 
(CPC 7123)  For Mode 1 
None provided that there is reciprocity for Honduran services providers in their country of origin. Preference for national ser vice 
providers for selected routes. 
For Mode 2 
None.  
E. Pipeline transport of goods other than fuel (32 ) 
(CPC 7139)  For Mode 1 
None provided that there is reciprocity for Honduran services providers in their country of origin. Preference for national ser vice 
providers for selected routes. 
For Mode 2 
None  
12. SERVICES AUXILIARY TO TRANSPORT (33 ) 
A. Services auxiliary to Maritime Transport (34 ) 
a) Maritime Cargo Handling Services 
b) Storage and warehousing Services 
(part of CPC 742) 
c) Customs Clearance Services 
d) Container Station and Depot Services 
e) Maritime Agency Services 
f) Maritime Freight Forwarding Services 
g) Rental of Vessels with Crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745)  For Mode 1 
None for e) maritime agency services; f) maritime freight forwarding services; i) supporting services for maritime transport (p art 
of CPC 745), and j) other supporting services (part of CPC 749). 
For Mode 2 
None.
EN 2212 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  
B. Services auxiliary to internal waterways transport (34 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Vessels with Crew 
(CPC 7223) 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745) 
g) Other supporting and auxiliary services 
(part of CPC 749)  For Mode 1 
None, except for e) pushing and towing services (CPC 7224). 
For Mode 2 
None. 
C. Services auxiliary to rail transport (35 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742)  For Mode 1 
None, except for e) pushing and towing services (CPC 7224). 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2213
 Sector or sub-sector  Description of reservations  
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113) 
e) Supporting services for rail transport services 
(CPC 743) 
f) Other supporting and auxiliary services 
(part of CPC 749)  
D. Services auxiliary to road transport (35 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Commercial Road Vehicles with Operators 
(CPC 7124) 
e) Supporting services for road transport equipment 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  For Mode 1 
None, except for rental of commercial road vehicles with operators (CPC 7124). 
For Mode 2 
None.
EN 2214 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
E. Services auxiliary to air transport services  
a) Groundhandling services (including catering)  For Modes 1 and 2 
None. 
b) Storage and warehouse services 
(part of CPC 742)  For Modes 1 and 2 
None. 
c) Freight transport agency services 
(part of CPC 748)  For Modes 1 and 2 
None. 
d) Rental of aircraft with crew 
(CPC 734)  For Modes 1 and 2 
None. 
e) Sales and Marketing  For Modes 1 and 2 
None. 
f) Computer Reservations System  For Modes 1 and 2 
None. 
g) Airport management  For Modes 1 and 2 
Unbound.  
F. Services auxiliary to pipeline transport of goods other than fuel (36 ) 
Storage and warehouse services of goods other than fuel transported by 
pipelines 
(part of CPC 742)  For Modes 1 and 2 
None. 
13. ENERGY SERVICES  
A. Services Incidental to Mining 
(CPC 883) (37 ) For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2215
 Sector or sub-sector  Description of reservations  
B. Pipeline Transportation of fuels 
(CPC 7131)  For Modes 1 and 2 
None. 
C. Storage and warehouse services of fuels transported through pipelines 
(part of CPC 742)  For Modes 1 and 2 
None. 
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271) 
and wholesale trade services of electricity, steam and hot water  For Mode 1 
Nationality condition applies for sales of petroleum products (liquid fuel, automotive oil, diesel, kerosene, and LPG). 
For Mode 2 
None.  
E. Retailing Services of motor fuel 
(CPC 613) 
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled) gas, steam and hot water  For Mode 1 
None, except for retailing services of electricity, gas, steam and hot water. 
For Mode 2 
None.  
G. Services incidental to energy distribution (38 ) 
(CPC 887)  For Modes 1 and 2 
None. 
14. OTHER SERVICES NOT INCLUDED ELSEWHERE  
a) Washing, Cleaning and Dyeing services 
(CPC 9701)  For Mode1 
Unbound. 
For Mode 2 
None.
EN 2216 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
b) Hairdressing services 
(CPC 97021)  For Mode 1 
Unbound. 
For Mode 2 
None. 
c) Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  For Mode 1 
Unbound. 
For Mode 2 
None. 
d) Other beauty treatment services n.e.c 
(CPC 97029)  For Mode 1 
Unbound. 
For Mode 2 
None.  
e) Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation purposes (39 ) (40 ) 
(CPC ver. 1.0 97230)  For Mode 1 
Unbound. 
For Mode 2 
None.  
f) Telecommunications connection services 
(CPC 7543)  For Mode 1 
Unbound. 
For Mode 2 
None.  
(1 ) Does not include legal advisory and legal representational services on tax matters, which are to be found in Business service s under 1.A.a). 
(2 ) Part of CPC 85201 which is to be found Medical and dental services under 1.A.h). 
(3 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(4 ) The horizontal limitation on public utilities applies to technical testing and analysis services compulsory for the granting of marketing authorisations of for utilisation authorisations (for example. car inspection, food inspection). 
(5 ) The horizontal limitation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.). 
(6 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found in Business servic es under 1.F.l).1 to 1.F.l).4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found in Computer ser vices under 1.B. 
(7 ) Does not include printing services, which fall under CPC 88442 and are to be found in Business services under 1.F.p).
EN 15.12.2012 Official Journal of the European Union 2217
 (8 ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printe d matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these 
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services. 
(9 ) The term handling should be taken to include clearance, sorting, transport and delivery. 
(10 ) The expression  "the mail " refers to items handling by any type of commercial operator. 
(11 ) For example, letter, postcards. 
(12 ) Books, catalogues are included hereunder. 
(13 ) Journals, newspapers and periodicals. 
(14 ) The delivery services may include, in addition to greater speed and reliability, value-added elements such as collection from  the point of origin, personal delivery to addressee, tracing and tracking, possibility of changing the destination 
and addressee in transit, confirmation of receipt. 
(15 ) refers to items handled by any type of commercial operator. 
(16 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found in Computer services under 1.B. 
(17 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(18 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(19 ) These services, which include CPC 62271, are to be found in Energy services under 13.D. 
(20 ) Does not include maintenance and repair services, which are to be found in Business services under 1.B. and 1.F.l). 
Does not include retailing services of energy products which are to be found in Energy services under 13.E. and 13.F. 
(21 ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under Professional services in 1.A.k). 
(22 ) Corresponds to sewage services. 
(23 ) Corresponds to Cleaning Services of Exhaust Gases. 
(24 ) Corresponds to parts of Nature and Landscape Protection Services. 
(25 ) It is understood the advisory services includes portfolio management advice but not other services related to portfolio manag ement and that auxiliary does not include those services referred to in subparagraphs (e) through (o) of the 
definition of financial services. 
(26 ) Catering in air transport services is to be found in Services auxiliary to transport services under 12.E.a). Groundhandling s ervices. 
(27 ) The horizontal limitation on public utilities applies to port services and other maritime transport services requiring the us e of the public domain. 
(28 ) Subject to the definition of the Section VI, International Maritime Transport Services. 
(29 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(30 ) The horizontal limitation on public utilities applies to port services and other internal waterway transport services requiri ng the use of the public domain. 
(31 ) The horizontal limitation on public utilities applies to rail transport services requiring the use of the public domain. 
(32 ) Pipeline transportation of fuels is to be found in Energy services under 13.B. 
(33 ) Does not include maintenance and repair services of transport equipment, which are to be found in Business services under 1.F .l).1 to 1.F.l).4. 
(34 ) The horizontal limitation on public utilities applies to port services, to other auxiliary services requiring the use of the public domain and to pushing and towing services. 
(35 ) The horizontal limitation on public utilities applies when the services require the use of the public domain. 
(36 ) Services auxiliary to pipeline transportation of fuels are to be found in Energy services Under 13.C. 
(37 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and down hole special operations, wellsite geology and drilling control, core t aking, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 3.  CONSTRUCTION SERVICES. 
(38 ) Except for consulting services, the horizontal limitation on public utilities applies. 
(39 ) Therapeutical massages and thermal cure services are to be found in Medical services under 1.A.h). Services provided by nurse s, physiotherapists and para-medical personnel under 1.A.j).2 and Health services 8.A and 8.B. 
(40 ) The horizontal limitation on public utilities applies to Spa services and non therapeutical massages provided in domains of p ublic utility such as certain water sources.
NICARAGUA  
1. The list of commitments below indicates the services sectors or sub-sectors inscribed pursuant to Article 172 of this 
Agreement and, by means of reservations, the market access and national treatment limitations, conditions and 
qualifications that apply to services and services suppliers of the EU Party in those sectors or sub-sectors. The list 
is composed of the following elements:  
(a) A first column indicating the services sector or sub-sector in which the commitment is assumed by the Party, and 
the scope to which the reservations apply;  
(b) A second column describing the applicable reservations.  
2. For the purpose of this list, the term none indicates services sector or sub-sector where there are no limitations, 
conditions and qualifications to national treatment or market access. The term unbound indicates that no national 
treatment or market access commitments have been made.  
For greater certainty, the absence of specific reservations in a given services sector or sub-sector is without prejudice to 
the horizontal reservations that apply.  
3. Cross-border supply of services in sectors or sub-sectors not mentioned in the list below are not committed.  
4. In identifying individual services sectors or sub-sectors:  
(a) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; 
(b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when 
they do not constitute a market access or national treatment limitations, conditions and qualifications within the 
meaning of Articles 170 and 171 of this Agreement. Those measures (for example need to obtain a license, universal 
service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations, 
including language examinations), even if not listed, apply in any case to services and services suppliers of the EU 
Party.  
6. The list below is without prejudice to the feasibility of Mode 1 in certain services sectors or sub-sectors and without 
prejudice to the existence of public monopolies and exclusive rights as described in the list of commitments on 
establishment.  
7. In accordance with Article 159 paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no 
rights directly to individual natural persons or juridical persons.  
9. The commitments contained in this list should not imply a less favourable treatment for in services and service 
suppliers of the EU Party than under the terms, limitations and conditions provided for under GATS.EN 2218 Official Journal of the European Union 15.12.2012
EN 15.12.2012 Official Journal of the European Union 2219
 Sector or sub-sector  Description of reservations  
HORIZONTAL RESERVATIONS 
All sectors and sub-sectors listed:  Nicaragua reserves the right to adopt or maintain any measure granting rights or preferences to socially or economically 
disadvantaged minorities and indigenous peoples. 
Economic activities or services considered as public services or public utilities are unbound, which are subject to a public 
monopoly. These economic activities or services include: electric energy supply including transmission and distribution, supply  
or sewage and water services which include drinkable water, recollection, treatment and evacuation and sewage, residual and 
pluvial water, as well as the installation, operation, and maintenance of hydrant services, development of maps, establishment,  
operation, and administration of international airport, administration of lotteries, public communication services as well as t he 
issuance, finance and marketing of postal stamps, the usage of franking machine and other analogous systems, the adminis ­
tration and operation of the existing ports of national interest (Corinto, Sandino, San Juan del Sur, Cabezas, el Rama and El 
Bluff), which are reserved to the  Empresa Portuaria Nacional  (EPN) and any other services that, given their importance for the 
sustainable development of the country, are recognised and regulated as such by the Legislative Assembly. 
Nothing in this Agreement limits the rights of Nicaragua to adopt or maintain any measure with respect to the provision of law 
enforcement and correctional services, as well as any social services established or maintained for a public purpose, such as: 
income security on insurance, social security on insurance, social welfare, public education, public training, health, child ca re, 
public sewage services and water supply services. 
The supply of professional services through natural o legal persons, require the compliance of requirements and authorisation f or 
the supply of such services, in accordance with the provisions of  Ley de Colegiación y del Ejercicio Profesional, Ley No. 588.  
The undertaking commitments by Nicaragua under the Central American Economic Integration shall not be affected by the 
commitments set up pursuant to Title on Establishment, Trade in Services and E-commerce and this Schedule.  
SPECIFIC RESERVATIONS  
1. BUSINESS SERVICES  
A. Professional services  
a) Legal services 
(CPC 861) 
excluding legal advisory and legal documentations and certification services 
provided by legal professionals entrusted with public functions, such as 
notaries.  For Mode 1 
None, except that except that legal services in respect of Nicaraguan law is subject to nationality requirement. 
For Mode 2 
None.
EN 2220 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
b) 1. Accounting and bookkeeping services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220)  For Mode 1 
None, Foreign public accounting firms, auditors, and accountants, either as individuals or enterprises, may exercise their 
profession in Nicaragua, or other related activity, through an authorised Nicaraguan public accounting firm or association. 
Foreign Accountants' report must be approved by an authorised Nicaraguan public accounting firm or association. 
For Mode 2 
None. 
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)  For Mode 1 
None, except that foreign Auditors' report must be approved by an authorised Nicaraguan public accounting firm or association. 
For Mode 2 
None. 
c) Taxation advisory services 
(CPC 863) (1 ) For Mode 1 
None. 
For Mode 2 
None. 
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  For Mode 1 
None, except that the planning and landscape made for foreign architects must be guaranteed through an authorised architect in 
Nicaragua. 
For Mode 2 
None.  
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  For Mode 1 
None, except that the planning and landscape made for foreign architects must be guaranteed through an authorised architect in 
Nicaragua. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2221
 Sector or sub-sector  Description of reservations  
h) Medical (including psychologists) and dental services 
(CPC 9312 and part of CPC 85201)  For Modes 1 and 2 
None. 
i) Veterinary services 
(CPC 932)  For Mode 1 
None. 
For Mode 2 
None. 
j) 1. Midwives services 
(part of CPC 93191)  For Modes 1 and 2 
None. 
j) 2. Services provided by nurses, physiotherapists and paramedical personnel 
(part of CPC 93191)  For Modes 1 and 2 
None. 
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211) 
and other services supplied by pharmacists  For Modes 1 and 2 
None.  
B. Computer and related services 
(CPC 841, 842, 843, 844)  For Mode 1 
None. 
For Mode 2 
None. 
C. Research and Development Services (R&D) (2 ) 
a) R & D services on natural sciences 
(CPC 851)  For Mode 1 
None, except to engage in scientific research activities related to natural resources a foreign national must have a legal 
representative in Nicaragua during the entire time the research is being conducted. 
For Mode 2 
None.
EN 2222 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
b) R & D services on social sciences and humanities 
(CPC 852 excluding psychologists services) (3 ) 
c) Interdisciplinary R & D services 
(CPC 853)  For Modes 1 and 2 
None. 
D. Real estate services (4 ) 
a) Involving own or leased property 
(CPC 821)  For Modes 1 and 2 
None. 
b) On a fee or contract basis 
(CPC 822)  For Modes 1 and 2 
None. 
E. Rental/leasing services without operators  
a) Relating to ships 
(CPC 83103)  For Modes 1 and 2 
None. 
b) Relating to aircraft 
(CPC 83104)  For Modes 1 and 2 
None. 
c) Relating to other transport equipment 
(CPC 83101, CPC 83102 and CPC 83105)  For Modes 1 and 2 
None. 
d) Relating to other machinery and equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  For Modes 1 and 2 
None. 
e) Relating to personal and household goods 
(CPC 832)  For Modes 1 and 2 
None. 
f) Telecommunications equipment rental 
(CPC 7541)  For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2223
 Sector or sub-sector  Description of reservations  
F. Other business services  
a) Advertising 
(CPC 871)  For Modes 1 and 2 
None. 
b) Market research and opinion polling 
(CPC 864)  For Modes 1 and 2 
None. 
c) Management consulting services 
(CPC 865)  For Modes 1 and 2 
None. 
d) Services related to management consulting 
(CPC 866)  For Modes 1 and 2 
None. 
e) Technical testing and analysis services (5 ) 
(CPC 8676)  For Modes 1 and 2 
None. 
f) services incidental to agriculture, hunting and forestry 
(CPC 881)  For Mode 1 
None. 
For Mode 2 
None. 
g) Services relating to fishing 
(CPC 882)  For Mode 1 
None. 
For Mode 2 
Unbound.  
h) Advisory and consulting services incidental to manufacturing 
(part of CPC 884 and part of CPC 885)  For Modes 1 and 2 
None.
EN 2224 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
i) Placement and supply services of personnel  
i) 1. Executive search 
(CPC 87201)  For Modes 1 and 2 
None. 
i) 2. Placement services 
(CPC 87202)  For Modes 1 and 2 
None. 
i) 3. Supply services of office support personnel 
(CPC 87203)  For Mode 1 
Unbound. 
For Mode 2 
None. 
j) 1. Investigation services 
(CPC 87301)  For Mode 1 
Unbound. 
For Mode 2 
None. 
j) 2. Security services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  For Mode 1 
Unbound. 
For Mode 2 
None. 
k) Related scientific and technical consulting services (6 ) 
(CPC 8675)  For Modes 1 and 2 
None. 
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  For Modes 1 and 2 
None. 
l) 2. Maintenance and repair of rail transport equipment 
(part of CPC 8868)  For Modes 1 and 2 
None.
EN 15.12.2012 Official Journal of the European Union 2225
 Sector or sub-sector  Description of reservations  
l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and 
road transport equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  For Modes 1 and 2 
None.  
l) 4. Maintenance and repair of aircraft and parts thereof 
(part of CPC 8868)  For Modes 1 and 2 
None, except that, only Nicaraguan technical personnel may engage in remunerated repair and maintenance services or specialty 
air services in Nicaragua. In the absence of such personnel, the  Instituto Nicaraguense de Aeronáutica Civil  may allow foreign pilots 
or other technical personnel to engage in such activities, in which case the  Instituto Nicaraguense de Aeronáutica Civil  must grant 
preference to nationals of other Central American countries.  
l) 5. Maintenance and repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (7 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  For Modes 1 and 2 
None. 
m) Building-cleaning services 
(CPC 874)  For Modes 1 and 2 
None. 
n) Photographic services 
(CPC 875) except for CPC 87504  For Modes 1 and 2 
None. 
o) Packaging services 
(CPC 876)  For Modes 1 and 2 
None. 
p) Printing and publishing 
(CPC 88442)  For Modes 1 and 2 
None. 
q) Convention services 
(part of CPC 87909)  For Modes 1 and 2 
None. 
r) 1. Translation and interpretation services 
(CPC 87905)  For Mode 1 
None, except that authorisation for the exercise of the profession is subject to the same conditions and requirements as provid ed 
for Nicaraguan nationals in the EU Member State of nationality of the foreign service provider.
EN 2226 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
For Mode 2 
None. 
r) 2. Interior design and other specialty design services 
(CPC 87907)  For Modes 1 and 2 
None. 
r) 3. Collection agency services 
(CPC 87902)  For Modes 1 and 2 
None. 
r) 4. Credit reporting services 
(CPC 87901)  For Mode 1 
Unbound. 
For Mode 2 
Unbound.  
r) 5. Duplicating services 
(CPC 87904) (8 ) For Mode 1 
Unbound. 
For Mode 2 
Unbound.  
r) 6. Telecommunications consulting services 
(CPC 7544)  For Mode 1 
Unbound. 
For Mode 2 
None. 
2. COMMUNICATION SERVICES 
Horizontal notes only for Telecommunications Sector 
To provide telecommunications services or make use of radio spectrum or other means of transmission, it is required an enabling  document (concessions, licenses, registrations or permits) granted by 
TELCOR, regulator body, which may only be issued to natural or legal Nicaraguans persons or foreign legal person who maintain r epresentation in the country, that are registered in the respective registry, 
are subject to the jurisdiction of the Courts of the Republic of Nicaragua and subject to all provisions of laws, regulations, rules, resolutions and administrative arrangements applicable to the 
telecommunications sector.
EN 15.12.2012 Official Journal of the European Union 2227
 Sector or sub-sector  Description of reservations  
A. Courier Services 
including express delivery services (9 ) 
(CPC 7512, except for the services reserved to the State and its enterprises 
in accordance with the national legislation) as of the entry into force of this 
Agreement (10 ) For Modes 1 and 2 
None, except that a legal representative must be appointed and resident in Nicaragua and Service suppliers are subject to relev ant 
national legislation, as of the date of entry into force of this Agreement (10 ). 
B. Telecommunications Services  
a) All services consisting of the transmission and reception of signals by any electromagnetic means (11 ), excluding broadcasting (12 ) 
Local (13 ) or public local telephone service (CPC 75211) 
Public long distance telephone services (14 ) (CPC 75212) 
International long distance telephone services 
(CPC 7521**)  For Modes 1 and 2 
None. 
Mobile telephone services 
(CPC 75213)  For Modes 1 and 2 
None. 
b) Electronic Mail 
(CPC 7523) 
c) Online information and data base 
(CPC 7523**) 
d) Electronic data Interchange (IED) 
(CPC 7523**) 
e) Data processing 
(CPC 843**)  For Modes 1 and 2 
None. 
f) Circuit-switched data transmission services 
(CPC 7523**) 
g) Telex services 
(CPC 7523**)  For Modes 1 and 2 
None.
EN 2228 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
h) Telegraph services 
(CPC 7522) 
i) Enhanced/value-added facsimile services including store and retrieve n.a. 
code and protocol conversion 
(CPC 7521** + CPC 7529**) 
j) Private leased circuit services 
(CPC 7522** + CPC 7523**) 
k) Voice mail 
(CPC 7521**, CPC 7523**)  
l) package-switched data transmission services 
(CPC 7523**) 
m) Paging services 
(CPC 75291) 
n) Teleconferencing services 
(CPC 75292) 
o) Internet access services 
(CPC 7523**) 
p) Mobile data services 
(CPC 7523**)  For Modes 1 and 2 
None. 
b) Satellite broadcast transmission services (15 ) For Mode 1 
None, except that service providers in this sector may be subject to obligations to safeguard general interest objectives relat ed to 
the conveyance of content through their network in line with the Nicaraguan regulatory framework for electronic communi ­
cations. Service suppliers are subject to national legislation regarding licensing and other regulations, including that the le gal 
representative be resident in Nicaragua. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2229
 Sector or sub-sector  Description of reservations  
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  For Mode 1 
Unbound. 
For Mode 2 
None. 
4. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material)  
A. Commission agents' services  
a) Commission agents' services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  For Modes 1 and 2 
None.  
b) Other commission agents' services 
(CPC 621)  For Modes 1 and 2 
None. 
B. Wholesale trade services  
a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  For Modes 1 and 2 
None.  
b) Wholesale trade services of telecommunication terminal equipment 
(part of CPC 7542)  For Modes 1 and 2 
None. 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (16 )) For Modes 1 and 2 
None. 
C. Retailing Services (17 ) 
a) Retailing services of motor vehicles, motorcycles and snowmobiles and 
parts and accessories thereof 
(CPC 61112, part of CPC 6113 and part of CPC 6121) 
b) Retailing services of telecommunication terminal equipment 
(part of CPC 7542)  For Modes 1 and 2 
None.
EN 2230 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
c) Food retailing services 
(CPC 631) 
d) Retailing services of other (non-energy) goods, except retail sales of phar ­
maceutical, medical and orthopaedic goods (18 ) 
(CPC 632 excluding CPC 63211 and 63297)  
D. Franchising 
(CPC 8929)  For Modes 1 and 2 
None. 
5. EDUCATIONAL SERVICES (only privately funded services)  
A. Primary Education Services 
(CPC 921) 
B. Secondary Education Services 
(CPC 922) 
C. Higher Education Services 
(CPC 923) 
D. Adult Education Services 
(CPC 924)  For Mode 1 
Unbound. 
For Mode 2 
None. 
E. Other education services 
(CPC 929)  For Mode 1 
Unbound. 
For Mode 2 
None. 
6. ENVIRONMENTAL SERVICES (2 ) 
A. Waste water services 
(CPC 9401) (19 ) For Mode 1 
Unbound, except for consulting services. 
For Mode 2 
Unbound.
EN 15.12.2012 Official Journal of the European Union 2231
 Sector or sub-sector  Description of reservations  
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse disposal Services 
(CPC 9402)  For Mode 1 
Unbound, except for consulting services. 
For Mode 2 
None.  
b) Sanitation and similar services 
(CPC 9403)  For Mode 1 
Unbound, except for consulting services. 
For Mode 2 
Unbound.  
C. Protection of ambient air and climate 
(CPC 9404) (20 ) For Mode 1 
Unbound, except for consulting services. 
For Mode 2 
None. 
D. Remediation and clean up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 94060) (21 ) For Mode 1 
Unbound, except for consulting services. 
For Mode 2 
None. 
E. Noise and vibration abatement 
(CPC 9405)  For Mode 1 
Unbound, except for consulting services. 
For Mode 2 
None. 
F. Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406)  For Mode 1 
Unbound, except for consulting services. 
For Mode 2 
None. 
G. Other environmental and ancillary services 
(CPC 94090)  For Mode 1 
Unbound, except for consulting services.
EN 2232 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
For Mode 2 
None. 
7. FINANCIAL SERVICES (22 ) 
In addition to horizontal notes and only for Financial Services Sectors: 
Nicaragua reserves the right to accord benefits to financial Services Suppliers or public entities wholly or majority owned by the State that supply financial services and are established with a public interest 
purpose, including but not limited to agriculture production finance, housing credits for low income families, and credits for small and medium-size enterprises. 
Such benefits shall not disadvantage the core operations of commercial competitors and include, but are not limited to: extensi on of State guarantees, tax exemptions, exceptions to the usual juridical form 
requirements, and the legal requirements to begin operations.  
A. Insurance and insurance-related services 
1. Direct insurance (including co-insurance): 
(a) life; 
(b) non-life. 
2. Reinsurance and retrocession services. 
3. Insurance inter-mediation related to direct insurance and reinsurance 
and retrocession services commitments for mode 1 and 2 in the 
present schedule.  For Modes 1 and 2 
Unbound for direct insurance services, except for: 
(i) maritime shipping, commercial aviation and space launching and freight (including satellites), with such insurance to cover  
any or all of the following; the goods being transported, the vehicle transporting the goods and any liability arising 
therefrom; and 
(ii) goods in international transit  
4. Services auxiliary to insurance, such as consultancy, actuarial, risk 
assessment and claim settlement services. (23 ) For Modes 1 and 2 
None.  
B. Banking and other financial services (excluding insurance)  
1. Acceptance of deposits and other repayable funds from the public.  For Modes 1 and 2 
Unbound except for: 
The provision and transfer of financial information as described in subparagraph (11) of the definition of financial service; 
financial data processing as described in subparagraph (11) of the definition of financial service, subject to prior authorisat ion 
from the relevant regulator, as required; and 
advisory and other auxiliary financial services described in subparagraph (12) of the definition of financial service (24 ), excluding 
intermediation and credit reference and analysis.  2. Lending of all types, including consumer credit, mortgage credit, factoring 
and financing of commercial transaction.  
3. Financial leasing.  
4. All payment and money transmission services, including credit, charge and 
debit cards, travellers cheques and bankers drafts.
EN 15.12.2012 Official Journal of the European Union 2233
 Sector or sub-sector  Description of reservations  
5. Guarantees and commitments.  
6. Trading for own account or for account of customers, whether on an 
exchange, in an over-the-counter market or otherwise, the following: 
(a) money market instruments (including cheques, bills, certificates of 
deposits); 
(b) foreign exchange; 
(c) derivative products including, but not limited to, futures and options; 
(d) exchange rate and interest rate instruments, including products such as 
swaps, forward rate agreements; 
(e) transferable securities; 
(f) other negotiable instruments and financial assets, including bullion.  
7. Participation in issues of all kinds of securities, including underwriting and 
placement as agent (whether publicly or privately) and provision of 
services related to such issues.  
8. Money broking.  
9. Asset management, such as cash or portfolio management, all forms of 
collective investment management, pension fund management, custodial, 
depository and trust services.  
10. Settlement and clearing services for financial assets, including securities, 
derivative products, and other negotiable instruments.  
11. Provision and transfer of financial information, and financial data 
processing and related software by suppliers of other financial services.  
12. Advisory, intermediation and other auxiliary financial services on all the 
activities listed in subparagraphs (1) to (11), including credit reference and 
analysis, investment and portfolio research and advice, advice on 
acquisitions and on corporate restructuring and strategy.
EN 2234 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
8. HEALTH SERVICES AND SOCIAL SERVICES (2 ) 
(only privately funded services)  
A. Hospital services 
(CPC 9311) 
B. Residential health facilities other than hospital services 
(CPC 93193) 
C. Social services 
(CPC 933)  For Mode 1 
Unbound. 
For Mode 2 
None.  
9. TOURISM AND TRAVEL RELATED SERVICES 
In order to supply tourism services in Nicaragua an enterprise must be organised under Nicaraguan law; and a foreign national m ust reside in Nicaragua or appoint a legal representative in Nicaragua.  
A. Hotel, restaurants and catering 
(CPC 641, CPC 642 and CPC 643) 
excluding catering in air transport services (25 ) For Modes 1 and 2 
None. 
B. Travel agencies and tour operators services (including tour managers) 
(CPC 7471)  For Modes 1 and 2 
None. 
C. Tourist guides services 
(CPC 7472)  For Mode 1 
None. 
For Mode 2 
None. 
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services) (only privately funded services)  
A. Entertainment services (including theatre, live bands, circus and discotheque 
services) 
(CPC 9619)  For Mode 1 
Unbound.
EN 15.12.2012 Official Journal of the European Union 2235
 Sector or sub-sector  Description of reservations  
For Mode 2 
None. 
B. News and press agencies services 
(CPC 962)  For Mode 1 
None. 
For Mode 2 
None. 
C. Libraries, archives, museums and other cultural services (2 ) 
(CPC 963)  For Modes 1 and 2 
None. 
D. Sporting services 
(CPC 964)  For Modes 1 and 2 
None. 
E. Recreation park and beach Services 
(CPC 96491)  For Mode 1 
None. 
For Mode 2 
None. 
11. TRANSPORT SERVICES 
A. Maritime transport (26 ) 
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (27 ) For Modes 1 and 2 
None.
EN 2236 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
B. Internal Waterways Transport (28 ) 
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  For Mode 1 
Unbound. 
For Mode 2 
None.  
C. Rail Transport (29 ) 
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112)  For Mode 1 
Unbound. 
For Mode 2 
None.  
c) Pushing and towing services 
(CPC 7113)  For Mode 1 
Unbound. 
For Mode 2 
None. 
D. Road Transport (2 ) 
a) Passenger transportation 
(CPC 7121 and CPC 7122)  For Mode 1 
Unbound. 
For Mode 2 
None. 
b) Freight transportation (2 ) 
(CPC 7123)  For Mode 1 
Unbound. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2237
 Sector or sub-sector  Description of reservations  
E. Pipeline transport of goods other than fuel (2 ) (30 ) 
(CPC 7139)  For Mode 1 
Unbound. 
For Mode 2 
None. 
12. SERVICES AUXILIARY TO TRANSPORT (31 ) 
A. Services auxiliary to Maritime Transport (32 ) 
a) Maritime cargo handling services 
b) Storage and warehousing services 
(part of CPC 742) 
c) Customs clearance services 
d) Container station and depot services 
e) Maritime agency services 
f) Maritime freight forwarding services 
g) Rental of vessels with crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745)  For Mode 1 
Unbound. 
For Mode 2 
None.  
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  For Mode 1 
None, except that the direct supply of these services is not allowed in national ports. 
For Mode 2 
None.
EN 2238 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
B. Services auxiliary to internal waterways transport (32 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of vessels with crew 
(CPC 7223) 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745) 
g) Other supporting and auxiliary services 
(part of CPC 749)  For Mode 1 
Unbound. 
For Mode 2 
None. 
C. Services auxiliary to rail transport (33 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113)  For Mode 1 
Unbound. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2239
 Sector or sub-sector  Description of reservations  
e) Supporting services for rail transport services 
(CPC 743) 
f) Other supporting and auxiliary services 
(part of CPC 749)  
D. Services auxiliary to road transport (33 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of commercial road vehicles with operators 
(CPC 7124) 
e) Supporting services for road transport equipment 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  For Mode 1 
Unbound. 
For Mode 2 
None.  
E. Services auxiliary to air transport services  
a) Groundhandling services (including catering)  For Mode 1 
Unbound. 
For Mode 2 
None.
EN 2240 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
b) Storage and warehouse services 
(part of CPC 742)  For Mode 1 
Unbound. 
For Mode 2 
None. 
c) Freight transport agency services 
(part of CPC 748)  For Mode 1 
Unbound. 
For Mode 2 
None. 
d) Rental of aircraft with crew 
(CPC 734)  For Modes 1 and 2 
None. 
e) Sales and marketing  For Modes 1 and 2 
None. 
f) Computer reservations system  For Modes 1 and 2 
None. 
g) Airport management (2 ) For Mode 1 
Unbound. 
For Mode 2 
Unbound.  
F. Services auxiliary to pipeline transport of goods other than fuel (34 ) 
Storage and warehouse services of goods other than fuel transported by 
pipelines (2 ) 
(part of CPC 742)  For Mode 1 
Unbound. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2241
 Sector or sub-sector  Description of reservations  
13. ENERGY SERVICES  
A. Services incidental to mining (2 ) 
(CPC 883) (35 ) For Mode 1 
Unbound. 
For Mode 2 
None. 
B. Pipeline transportation of fuels (2 ) 
(CPC 7131)  For Mode 1 
Unbound. 
For Mode 2 
None. 
C. Storage and warehouse services of fuels transported through pipelines (2 ) 
(part of CPC 742)  For Mode 1 
Unbound. 
For Mode 2 
None. 
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271) 
and wholesale trade services of electricity, steam and hot water (2 ) For Modes 1 and 2 
None. 
E. Retailing services of motor fuel 
(CPC 613) 
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled) gas, steam and hot 
water (2 ) For Modes 1 and 2 
None.
EN 2242 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
G. Services incidental to energy distribution (36 ) 
(CPC 887)  For Mode 1 
Unbound. 
For Mode 2 
Unbound.  
14. OTHER SERVICES NOT INCLUDED ELSEWHERE  
a) Washing, cleaning and dyeing services 
(CPC 9701)  For Mode 1 
Unbound. 
For Mode 2 
None. 
b) Hairdressing services 
(CPC 97021)  For Mode 1 
Unbound. 
For Mode 2 
None. 
c) Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  For Mode 1 
Unbound. 
For Mode 2 
None. 
d) Other beauty treatment services n.e.c 
(CPC 97029)  For Mode 1 
Unbound. 
For Mode 2 
None.  
e) Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation purposes (37 ) (38 ) 
(CPC ver. 1.0 97230)  For Mode 1 
Unbound. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2243
 Sector or sub-sector  Description of reservations  
f) Telecommunications connection services 
(CPC 7543)  For Mode 1 
Unbound. 
For Mode 2 
None. 
g) Domestic services 
(CPC 980)  For Mode 1 
Unbound. 
For Mode 2 
Unbound.  
(1 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.a). Legal  services. 
(2 ) The horizontal limitation on public utilities applies. 
(3 ) Part of CPC 85201 which is to be found under 1.A.h). Medical and dental services. 
(4 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(5 ) The horizontal limitation on public utilities applies to technical testing and analysis services compulsory for the granting of marketing authorisations of for utilisation authorisations (e.g. car inspection, food inspection). 
(6 ) The horizontal limitation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.). 
(7 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 1.F.l).1 to 1.F.l).4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 1.B. Comp uter services. 
(8 ) Does not include printing services, which fall under CPC 88442 and are to be found under 1.F.p). 
(9 ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printe d matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these 
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services. 
(10 ) Any more favourable treatment to domestic or foreign services and/or services suppliers that results from future amendments i n or revisions of legislation shall immediately and unconditionally be extended to services and services 
suppliers of the EU Party. 
(11 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 1.B. Computer services. 
(12 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(13 ) The Local area geographical unit will be defined by the Regulatory body. 
(14 ) The National Long Distance service is that supplied between a terminal connection located in a local area and any other conne ction point terminal located in another local area within the territory of the Republic of Nicaragua. 
(15 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(16 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 13.D. 
(17 ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 1.B. and 1.F.l). 
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 13.E. and 13.F. 
(18 ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 1.A.k). 
(19 ) Corresponds to sewage services. 
(20 ) Corresponds to Cleaning Services of Exhaust Gases. 
(21 ) Corresponds to parts of Nature and Landscape Protection Services. 
(22 ) Subject to the definition of the regulatory framework. 
(23 ) For greater certainty, it is understood that these auxiliary services will only be provided to an insurance supplier. 
(24 ) It is understood that advisory services includes portfolio management advice but not other services related to portfolio mana gement, and that auxiliary services does not include those services referred to in subparagraphs (1) through 
(11) of the definition of financial service. 
(25 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 12.E.a). Groundhandling se rvices.
EN 2244 Official Journal of the European Union 15.12.2012
 (26 ) The horizontal limitation on public utilities applies to port services and other maritime transport services requiring the us e of the public domain. 
(27 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(28 ) The horizontal limitation on public utilities applies to port services and other internal waterway transport services requiri ng the use of the public domain. 
(29 ) The horizontal limitation on public utilities applies to rail transport services requiring the use of the public domain. 
(30 ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 13.B. 
(31 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 1.F .l).1 to 1.F.l).4. 
(32 ) The horizontal limitation on public utilities applies to port services, to other auxiliary services requiring the use of the public domain and to pushing and towing services. 
(33 ) The horizontal limitation on public utilities applies when the services require the use of the public domain. 
(34 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 13.C. 
(35 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 3.  CONSTRUCTION SERVICES. 
(36 ) Except for consulting services, the horizontal limitation on public utilities applies. 
(37 ) Therapeutical massages and thermal cure services are to be found under 1.A.h). Medical services, 1.A.j).2. Services provided by nurses, physiotherapists and para-medical personnel and health services (8.A and 8.C). 
(38 ) The horizontal limitation on public utilities applies to Spa services and non therapeutical massages provided in domains of p ublic utility such as certain water sources.
PANAMA 
1. The list of commitments below indicates the services sectors or sub-sectors inscribed pursuant to Article 172 of this 
Agreement and, by means of reservations, the market access and national treatment limitations, conditions and 
qualifications that apply to services and services suppliers of the EU Party in those sectors or sub-sectors. The list 
is composed of the following elements:  
(a) A first column indicating the services sector or sub-sector in which the commitment is assumed by the Party, and 
the scope to which the reservations apply;  
(b) A second column describing the applicable reservations.  
2. For the purpose of this list, the term none indicates a services sector or sub-sector where there are no limitations, 
conditions and qualifications to national treatment or market access. The term unbound indicates that no national 
treatment or market access commitments have been made.  
For greater certainty, the absence of specific reservations in a given services sector or sub-sector is without prejudice to 
the horizontal reservations that apply.  
3. Cross-border supply of services in sectors or sub-sectors not mentioned in the list below are not committed.  
4. In identifying individual services sectors or sub-sectors:  
(a) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991;  
(b) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permit, register and other authorisation) and procedures when 
they do not constitute a market access or national treatment limitations, conditions and qualifications within the 
meaning of Articles 170 and171 of this Agreement. Those measures (for example, need to obtain a license, universal 
service obligations, need to obtain recognition of qualifications in regulated sectors, need to pass specific examinations, 
including language examinations), even if not listed, apply in any case to services and services suppliers of the EU 
Party.  
6. The list below is without prejudice to the feasibility of Mode 1 in certain services sectors or sub-sectors and without 
prejudice to the existence of public monopolies and exclusive rights as described in the list of commitments on 
establishment.  
7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
8. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer no 
rights directly to individual natural persons or juridical persons.EN 15.12.2012 Official Journal of the European Union 2245
EN 2246 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
ALL SECTORS Panama reserves the right to adopt or maintain a measure for providing law enforcement and correctional services, as well as t he 
following services to the extent that they are social services established or maintained for a public purpose: income security or 
insurance, social security or insurance, social welfare, public education, public training, health care or child care.  
ALL SECTORS Panama reserves the right to adopt or maintain any measure related to the ownership of the Panama Canal and any juridical 
person that may succeed the Panama Canal Authority ( "PCA"). A member of the board of directors of any such juridical person 
must be a Panamanian national. 
The PCA may require that an enterprise operating in the Panama Canal be legally constituted under the law of Panama and enter 
into a joint venture or other legal entity with the PCA. The PCA may adopt or maintain any measure limiting the number of 
concessions operating in the Panama Canal. 
The Panama Canal includes the aquatic route proper, as well as its anchorages, dock berths, and entrances; lands and marine, 
lacustrine, and fluvial waters; locks; auxiliary dams; docks; and water control structures.  
ALL SECTORS Panama reserves the right to adopt or maintain residency, registration or other local presence requirements, or to require a 
financial guarantee provided that it is necessary to ensure compliance with Panamanian law and private contractual obligations.  
ALL SECTORS Panama reserves the right to adopt or maintain a measure denying to foreign investors and their investments or to foreign 
service providers a right or privilege granted to minorities with social or economic disadvantages or native populations in the ir 
reservation areas.  
1. BUSINESS SERVICES  
A. Professional Services  
a) Legal Services 
(part of CPC 861) 
Exclusively: legal consultancy on international law (excludes Panamanian 
law) and consultancy on law of the jurisdiction in which the service 
supplier is qualified as a lawyer. Does not include appearance in courts 
or administrative, judicial, maritime or arbitral authorities in Panama, nor 
the drafting of legal documents.  For Mode 1 
None. 
For Mode 2 
None.  
b) 1. Accounting and Bookkeeping Services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220)  For Mode 1 
License ( idoneidad ) to provide the service is subject to nationality condition. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2247
 Sector or sub-sector  Description of reservations  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)  For Mode 1 
License ( idoneidad ) to provide the service is subject to nationality condition. 
For Mode 2 
None. 
c) Taxation Advisory Services 
(CPC 863) (1 ) For Mode 1 
None. 
For Mode 2 
None. 
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  For Mode 1 
License ( idoneidad ) to provide the service is subject to nationality condition. 
For Mode 2 
None. 
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  For Mode 1 
License ( idoneidad ) to provide the service is subject to nationality condition. 
For Mode 2 
None.  
h) Medical (including psychologists) and Dental services 
(CPC 9312 and part of CPC 85201)  For Mode 1 
License ( idoneidad ) to provide the service is subject to nationality codition. 
For Mode 2 
None. 
i) Veterinary services 
(CPC 932)  For Mode 1 
License ( idoneidad ) to provide the service is subject to nationality condition. 
For Mode 2 
None.
EN 2248 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
j) 1. Midwives services 
(part of CPC 93191)  For Mode 1 
None. 
For Mode 2 
None. 
j) 2. Services provided by Nurses, Physiotherapists and Paramedical Personnel 
(part of CPC 93191)  For Mode 1 
License ( idoneidad ) to provide the service is subject to nationality condition. 
For Mode 2 
None. 
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211) 
and other services supplied by pharmacists  For Mode 1 
License ( idoneidad ) to provide the service is subject to nationality condition. 
For Mode 2 
None.  
B. Computer and Related Services 
(CPC 84)  For Mode 1 
None. 
For Mode 2 
None. 
C. Research and Development Services 
a) R & D services on natural sciences 
(CPC 851) 
b) R & D services on Social Sciences and Humanities 
(CPC 852 excluding psychologists services) (2 ) 
c) Interdisciplinary R & D services 
(CPC 853)  For Mode 1 
None. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2249
 Sector or sub-sector  Description of reservations  
D. Real Estate Services  
a) Involving Own or Leased Property 
(CPC 821)  For Mode 1 
None. 
For Mode 2 
None. 
b) On a Fee or Contract Basis 
(CPC 822)  For Mode 1 
None. 
For Mode 2 
None. 
E. Rental/Leasing Services without Operators  
a) Relating to Ships 
(CPC 83103)  For Mode 1 
None. 
For Mode 2 
None. 
b) Relating to Aircraft 
(CPC 83104)  For Mode 1 
None. 
For Mode 2 
None. 
c) Relating to Other Transport Equipment 
(CPC 83101, CPC 83102 and CPC 83105)  For Mode 1 
None. 
For Mode 2 
None.
EN 2250 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
d) Relating to Other Machinery and Equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  For Mode 1 
None. 
For Mode 2 
None. 
e) Relating to personal and household goods 
(CPC 832)  For Mode 1 
None. 
For Mode 2 
None. 
f) Telecommunications equipment rental 
(CPC 7541)  For Mode 1 
None. 
For Mode 2 
None. 
F. Other Business Services  
a) Advertising 
(CPC 871)  For Mode 1 
None. 
For Mode 2 
None. 
b) Market Research and Opinion Polling 
(CPC 864)  For Mode 1 
None. 
For Mode 2 
None.  
c) Management Consulting Services 
(CPC 865)  For Mode 1 
None. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2251
 Sector or sub-sector  Description of reservations  
d) Services Related to Management Consulting 
(CPC 866)  For Mode 1 
None. 
For Mode 2 
None. 
e) Technical Testing and Analysis Services 
(CPC 8676)  For Mode 1 
None. 
For Mode 2 
None. 
f) Services incidental to Agriculture, Hunting and Forestry. Except services 
providing agricultural machinery with operators, harvesting and related 
services, and labour contracting services 
(CPC 881)  For Mode 1 
None. 
For Mode 2 
None.  
g) Services Relating to Fishing 
(CPC 882)  For Mode 1 
None. 
For Mode 2 
None. 
h) Services incidental to Manufacturing 
(CPC 884 and CPC 885)  For Mode 1 
None. 
For Mode 2 
None. 
i) Placement and Supply Services of Personnel  
i) 1. Executive search 
(CPC 87201)  For Mode 1 
None. 
For Mode 2 
None.
EN 2252 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
i) 2. Placement Services 
(CPC 87202)  For Mode 1 
None. 
For Mode 2 
None. 
i) 3. Supply Services of office support personnel 
(CPC 87203)  For Mode 1 
None. 
For Mode 2 
None. 
i) 4. Model agency Services 
(part of CPC 87209)  For Mode 1 
None. 
For Mode 2 
None. 
j) 1. Investigation Services 
(CPC 87301)  For Mode 1 
None. 
For Mode 2 
None. 
j) 2. Security Services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  For Mode 1 
The owners of a security company must be Panamanian nationals. In addition, in order to be a member part of the board of 
directors, a person must meet the criteria for ownership of a retail business, as set out in the entry for retail sales. 
Only a Panamanian national may hold the position of head of security or security guard in the territory of Panama. Foreign 
nationals engaged by a security company in the territory of Panama must obtain prior authorisation from the Panamanian 
government. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2253
 Sector or sub-sector  Description of reservations  
k) Related Scientific and Technical Consulting Services 
(CPC 8675)  For Mode 1 
None. 
For Mode 2 
None. 
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  For Mode 1 
None. 
For Mode 2 
None. 
l) 2. Maintenance and Repair of Rail Transport Equipment 
(part of CPC 8868)  For Mode 1 
None. 
For Mode 2 
None. 
l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles 
and road transport Equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  For Mode 1 
None. 
For Mode 2 
None. 
l) 4. Maintenance and Repair of Aircraft and parts thereof 
(CPC 8868)  For Mode 1 
None. 
For Mode 2 
None. 
l) 5. Maintenance and Repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (3 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  For Mode 1 
None. 
For Mode 2 
None.
EN 2254 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
m) Building-Cleaning Services 
(CPC 874)  For Mode 1 
None. 
For Mode 2 
None. 
n) Photographic Services 
(CPC 875)  For Mode 1 
None. 
For Mode 2 
None. 
o) Packaging Services 
(CPC 876)  For Mode 1 
None. 
For Mode 2 
None. 
p) Printing and Publishing 
(CPC 88442)  For Mode 1 
None. 
For Mode 2 
None. 
q) Convention Services 
(part of CPC 87909)  For Mode 1 
None. 
For Mode 2 
None. 
r) 1. Translation and Interpretation Services 
(CPC 87905)  For Mode 1 
Unbound for official translation and interpretation. 
For Mode 2 
Unbound for official translation and interpretation.
EN 15.12.2012 Official Journal of the European Union 2255
 Sector or sub-sector  Description of reservations  
r) 2. Interior Design and other Specialty Design Services 
(CPC 87907)  For Mode 1 
None. 
For Mode 2 
None. 
r) 3. Collection Agency Services 
(CPC 87902)  For Mode 1 
Unbound. 
For Mode 2 
Unbound.  
r) 4. Credit reporting services 
(CPC 87901)  For Mode 1 
Unbound. 
For Mode 2 
Unbound.  
r) 5. Duplicating services (4 ) 
(CPC 87904)  For Mode 1 
None. 
For Mode 2 
None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  For Mode 1 
None. 
For Mode 2 
None. 
2. COMMUNICATION SERVICES  
A. Courier Services 
(CPC 7512) 
including express delivery services (5 ) For Mode 1 
None. 
For Mode 2 
None.
EN 2256 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
B. Telecommunications Services 
These services do not cover the economic activity consisting of the provision of content which requires telecommunications serv ices for its transport.  
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (6 ), excluding broadcasting (7 ) For Mode 1 
None. 
For Mode 2 
None. 
b) Satellite broadcast transmission services (8 ) Modes 1 and 2 
None except that service suppliers in this sector may be subject to obligations to safeguard general interest objectives relate d to 
the conveyance of content through their network in line with the Panama regulatory framework for electronic communications.  
3. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  For Mode 1 
Unbound. 
For Mode 2 
None. 
4. DISTRIBUTION SERVICES 
(excluding distribution of arms, munitions, explosives and other war 
material) 
All sub-sectors mentioned below  
A. Commission Agents' Services  
a) Commission Agents' Services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  For Mode 1 
None. 
For Mode 2 
None.  
b) Other Commission Agents' Services 
(CPC 621)  For Mode 1 
None. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2257
 Sector or sub-sector  Description of reservations  
B. Wholesale Trade Services  
a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  For Mode 1 
None. 
For Mode 2 
None. 
b) Wholesale Trade Services of telecommunication terminal equipment 
(part of CPC 7542)  For Mode 1 
None. 
For Mode 2 
None. 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (9 )) For Mode 1 
None. 
For Mode 2 
None. 
C. Retailing Services 
(CPC 61112, part of CPC 6113 and part of CPC 6121, 631, 632)  For Mode 1 
None. 
For Mode 2 
None. 
D. Franchising 
(CPC 8929)  For Mode 1 
The services of the franchise operation provided at the retail level are limited to citizens of Panama. 
For Mode 2 
None.
EN 2258 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
5. EDUCATIONAL SERVICES  
(only privately funded services)  
A. Primary Education Services 
(CPC 921) 
B. Secondary Education Services 
(CPC 922) 
C. Higher Education Services 
(CPC 923) 
D. Adult Education Services 
(CPC 924)  For Mode 1 
None. 
For Mode 2 
None. 
E. Other education services 
(CPC 929)  For Mode 1 
Unbound. 
For Mode 2 
Unbound.  
6. ENVIRONMENTAL SERVICES  
A. Waste Water Services 
(CPC 9401) (10 ) For Mode 1 
Unbound except for consulting 
For Mode 2 
None. 
B. Solid/hazardous waste management, excluding crossborder transport of 
hazardous waste 
a) Refuse Disposal Services 
(CPC 9402) 
b) Sanitation and Similar Services 
(CPC 9403)  For Mode 1 
None for: 
(a) Sewage services (CPC 94010); 
(b) Refuse disposal services (CPC 94020). Exclusively: collection and disposal of hospital waste; 
(c) Exclusively: cleaning services of exhaust gases; noise abatement services (CPC 94040 and 94050).
EN 15.12.2012 Official Journal of the European Union 2259
 Sector or sub-sector  Description of reservations  
C. Protection of ambient air and climate 
(CPC 9404) 
D. Remediation and clean up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 94060) 
E. Noise and vibration abatement 
(CPC 9405) 
F. Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406) 
G. Other environmental and ancillary services 
(CPC 9409)  Commitments will be limited to the following activities: implementation and installation of new or existing cleaning, remedial,  
preventive and monitoring systems; consulting services in these fields. 
(e) Nature and landscape protection services (part of CPC 94060) 
Exclusively: 
(i) Services for conducting studies on the relation between the environment and climate, including services to evaluate natural  
disasters and mitigate their consequences; 
(ii) Water and land clean-up for abatement of pollution in lakes, along coastlines and in coastal waters. 
For Mode 2 
None.  
7. FINANCIAL SERVICES  
A. Insurance and insurance related services  For Modes 1 and 2 
None, except: 
1. All property and persons in the territory of Panama, if insured, must be insured by insurance companies authorised to 
operate in Panama. 
2. A waiver of this requirement is available from the Insurance and Reinsurance Supervisory Board in the event insurance 
cannot be obtained in the Panamanian market.  
B. Banking and other financial services (excluding insurance)  For Mode 1 
None. 
For Mode 2 
None.
EN 2260 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
8. HEALTH SERVICES AND SOCIAL SERVICES 
(only privately funded services)  
A. Hospital Services 
(CPC 9311) 
B. Ambulance Services 
(CPC 93192) 
C. Residential health facilities other than hospital services 
(CPC 93193)  For Mode 1 
Unbound. 
For Mode 2 
None.  
9. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel and Catering excluding catering in air transport services (13 ) 
(CPC 641, CPC 642 and CPC 643)  For Mode 1 
None. 
For Mode 2 
None. 
B. Travel Agencies and Tour Operators Services (including tour managers) 
(CPC 7471)  For Mode 1 
None. 
For Mode 2 
None. 
C. Tourist Guides Services 
(CPC 7472)  For Mode 1 
None. 
For Mode 2 
None. 
10. RECREATIONAL, CULTURAL AND SPORTING SERVICES (other than 
audiovisual services)  
A. Entertainment Services (including Theatre, Live Bands, Circus and 
Discotheque Services) 
(CPC 9619)  For Mode 1 
Unbound.
EN 15.12.2012 Official Journal of the European Union 2261
 Sector or sub-sector  Description of reservations  
For Mode 2 
None.  
B. News and Press Agencies Services 
(CPC 962)  For Mode 1 
None. 
For Mode 2 
None.  
C. Libraries, archives, museums and other cultural services 
(CPC 963)  For Mode 1 
Unbound. 
For Mode 2 
None.  
D. Sporting services 
(CPC 9641)  For Mode 1 
None. 
For Mode 2 
None.  
E. Recreation park and beach Services 
(CPC 96491)  For Mode 1 
None. 
For Mode 2 
None. 
11. TRANSPORT SERVICES 
A. Maritime transport 
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (14 ) For Mode 1 
None. 
For Mode 2 
None.
EN 2262 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
B. Internal Waterways Transport  
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  For Mode 1 
None. 
For Mode 2 
None.  
C. Rail Transport 
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112)  For Mode 1 
None. 
For Mode 2 
None.  
D. Road Transport 
a) Passenger Transportation 
(CPC 7121 and CPC 7122)  For Mode 1 
None. 
For Mode 2 
None. 
b) Freight Transportation 
(CPC 7123, excluding transportation of mail on own account (15 )) For Mode 1 
None. 
For Mode 2 
None. 
E. Pipeline transport of goods other than fuel (16 ) 
(CPC 7139)  For Mode 1 
None. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2263
 Sector or sub-sector  Description of reservations  
12. SERVICES AUXILIARY TO TRANSPORT (17 ) 
A. Services auxiliary to Maritime Transport 
a) Maritime Cargo Handling Services 
b) Storage and warehousing Services 
(part of CPC 742) 
c) Customs Clearance Services 
d) Container Station and Depot Services 
e) Maritime Agency Services 
f) Maritime Freight Forwarding Services 
g) Rental of Vessels with Crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  For Mode 1 
None for e) maritime agency services, f) maritime freight forwarding services, i) supporting services for maritime transport (p art 
of CPC 745) and j) other supporting auxiliary services, including catering (part of CPC 749). 
For Mode 2 
None.  
B. Services auxiliary to internal waterways transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748)  For Mode 1 
None. 
For Mode 2 
None.
EN 2264 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
d) Rental of Vessels with Crew 
(CPC 7223) 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745) 
g) Other supporting and auxiliary services 
(part of CPC 749)  
C. Services auxiliary to rail transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113) 
e) Supporting services for rail transport services 
(CPC 743) 
f) Other supporting and auxiliary services 
(part of CPC 749)  For Mode 1 
None. 
For Mode 2 
None.  
D. Services auxiliary to road transport 
a) Cargo-handling services 
(part of CPC 741)  For Mode 1 
None.
EN 15.12.2012 Official Journal of the European Union 2265
 Sector or sub-sector  Description of reservations  
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Commercial Road Vehicles with Operators 
(CPC 7124) 
e) Supporting services for road transport equipment 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  For Mode 2 
None.  
E. Services auxiliary to air transport services  
a) Groundhandling services (including catering)  For Mode 1 
Unbound except for catering 
For Mode 2 
Unbound.  
b) Storage and warehouse services 
(part of CPC 742)  For Mode 1 
None. 
For Mode 2 
None. 
c) Freight transport agency services 
(part of CPC 748)  For Mode 1 
None. 
For Mode 2 
None.
EN 2266 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
d) Rental of aircraft with crew 
(CPC 734)  For Mode 1 
Unbound. 
For Mode 2 
Unbound.  
e) Sales and Marketing  For Mode 1 
None. 
For Mode 2 
None. 
f) Computer Reservations System  For Mode 1 
None. 
For Mode 2 
None. 
g) Airport management  For Mode 1 
Unbound. 
For Mode 2 
None. 
F. Services auxiliary to pipeline transport of goods other than fuel (18 ) 
Storage and warehouse services of goods other than fuel transported by 
pipelines 
(part of CPC 742)  For Mode 1 
None. 
For Mode 2 
None.  
13. ENERGY SERVICES  
A. Services Incidental to Mining (19 ) 
(CPC 883)  For Mode 1 
None. 
For Mode 2 
None.
EN 15.12.2012 Official Journal of the European Union 2267
 Sector or sub-sector  Description of reservations  
B. Pipeline Transportation of fuels. 
(CPC 7131)  For Mode 1 
None. 
For Mode 2 
None. 
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271)  For Mode 1 
None. 
For Mode 2 
None.  
E. Retailing Services of motor fuel 
(CPC 613) 
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled) gas, steam and hot water  For Mode 1 
None. 
For Mode 2 
None.  
G. Services incidental to energy distribution 
(CPC 887)  For Mode 1 
None, except that electric power transmission in the territory of Panama may be supplied only by the Government of Panama. 
Electric power distribution in the territory of Panama will be supplied by three enterprises for a period of 15 years, starting  on 
22 October 1998, under concessions granted by the  Autoridad Nacional de los Servicios  (ASEP) as of 1998. 
For Mode 2 
None.  
14. OTHER SERVICES NOT INCLUDED ELSEWHERE  
a) Washing, Cleaning and Dyeing services 
(CPC 9701)  For Mode 1 
Unbound. 
For Mode 2 
None.
EN 2268 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
b) Hairdressing services 
(CPC 97021) 
c) Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022) 
d) Other beauty treatment services n.e.c 
(CPC 97029) 
e) Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation (20 ) purposes 
(CPC ver. 1.0 97230)  For Mode 1 
Unbound. 
For Mode 2 
None.  
g) Telecommunications connection services 
(CPC 7543)  For Mode 1 
Unbound. 
For Mode 2 
None.  
(1 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.a). Legal  services. 
(2 ) Part of CPC 85201, which is to be found under 1.A.h). Medical (including psychologists) and dental services. 
(3 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 1.F.l).1 to 1.F.l).4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 1.B. Comp uter services. 
(4 ) Does not include printing services, which fall under CPC 88442 and are to be found under 1.F.p). 
(5 ) Express delivery services may include, in addition to greater speed and reliability, value-added elements such as collection from the point of origin, personal delivery to addressee, tracing and tracking, possibility of changing the 
destination and addressee in transit, confirmation of receipt. Express delivery services do not include (i) air transport servi ces, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services. 
(6 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 1.B. Computer services. 
(7 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(8 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(9 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 13.D. 
(10 ) Corresponds to sewage services. 
(11 ) Corresponds to Cleaning Services of Exhaust Gases. 
(12 ) Corresponds to parts of Nature and Landscape Protection Services. 
(13 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 12.C.a). Groundhandling se rvices. 
(14 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(15 ) Part of CPC 71235, which is to be found in COMMUNICATION SERVICES under 2.A. Postal and courier services. 
(16 ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 13.B. 
(17 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 1.F .l).1 to 1.F.l).4. 
(18 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 13.C. 
(19 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation of 
completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover a nd well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 3.  CONSTRUCTION SERVICES. 
(20 ) Therapeutical massages and thermal cure services are to be found under 1.A.h). Medical services, 1.A.j).2. Services provided by nurses, physiotherapists and para-medical personnel and health services (8.A and 8.C).
ANNEX XII  
RESERVATIONS ON KEY PERSONNEL AND GRADUATE TRAINEES OF THE EU PARTY  
1. The list of reservations below indicates the economic activities liberalised pursuant to Article 166 of this Agreement 
for which limitations on key personnel and graduate trainees in accordance with Article 174 of this Agreement apply 
and specifies such limitations. The lists are composed of the following elements:  
(a) A first column indicating the sector or sub-sector in which limitations apply;  
(b) A second column describing the applicable limitations.  
When the column referred to under (b) only includes Member State specific reservations, Member States not 
mentioned therein undertake commitments in the sector concerned without reservations (N.B. the absence of 
Member State specific reservations in a given sector is without prejudice to horizontal reservations or to sectoral 
EU-broad reservations that may apply).  
The European Union and its Member States do not undertake any commitment for key personnel and graduate 
trainees in economic activities which are not liberalised (remain unbound) pursuant to Article 166 of this Agreement.  
2. In identifying individual sectors and sub-sectors:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1 , 2002; 
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991;  
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
3. Commitments on key personnel and graduate trainees do not apply in cases where the intent or effect of their 
temporary presence is to interfere with or otherwise affect the outcome of any labour/management dispute or 
negotiation.  
4. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements and procedures when they do not constitute a limitation within the meaning of Article 174 
of this Agreement. Those measures (for example, need to obtain a license, need to obtain recognition of qualifications 
in regulated sectors, need to pass specific examinations, including language examinations, need to have a legal domicile 
in the territory where the economic activity is performed), even if not listed below, apply in any case to key personnel 
and graduate trainees of the other Party  
5. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
6. All requirements of the laws and regulations of the EU Party regarding entry, stay, work and social security measures 
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage 
agreements even if not listed below.  
7. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list of 
commitments on establishment.  
8. In those sectors where economic needs tests are applied, their main criteria will be the assessment of the relevant 
market situation in the Member State or the region where the service is to be provided, including with respect to the 
number of, and the impact on, existing services suppliers.  
9. The rights and obligations arising from this list of reservations shall have no self-executing effect and thus confer no 
rights directly to individual natural persons or juridical persons.EN 15.12.2012 Official Journal of the European Union 2269
EN 2270 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
ALL SECTORS Economic needs test 
BG, HU: Economic needs test is required for graduate trainees.  
ALL SECTORS Scope of intra-corporate transfers 
BG: The number of intra-corporate transferees is not to exceed ten percent of the average annual number of the EU citizens empl oyed by the 
respective Bulgarian juridical person: Where less than a hundred persons are employed, the number of intra-corporate transferee s may, subject 
to authorisation, exceed ten percent. 
HU: Unbound for natural persons who have been a partner in a juridical person of the other Party.  
ALL SECTORS Managing directors and auditors 
AT: Managing directors of branches of juridical persons have to be resident in Austria; natural persons responsible within a ju ridical person or 
a branch for the observance of the Austrian Trade Act must have a domicile in Austria. 
FI: A foreigner carrying on trade as private entrepreneur needs a trade permit and has to be permanently resident in the EU. Fo r all sectors, 
except telecommunications services, nationality condition and residence requirement for the managing director of a limited comp any. For 
telecommunications services, permanent residency for the managing director. 
FR: The managing director of an industrial, commercial or artisanal activity, if not holder of a residence permit, needs a spec ific authorisation. 
RO: The majority of the commercial companies' auditors and their deputies shall be Romanian citizens. 
SE: The managing director of a juridical persons or a branch shall reside in Sweden.  
ALL SECTORS Recognition 
EU: EU directives on mutual recognition of diplomas only apply to EU nationals. The right to practise a regulated professional service in one 
Member State does not grant the right to practise in another Member State. (1 ) 
ALL SECTORS Graduate trainees 
For AT, DE, ES, FR, HU, training must be linked to the university degree which has been obtained.  
4. MANUFACTURING (2 ) 
H. Publishing, printing and reproduction of recorded media 
(ISIC rev 3.1: 22), excluding publishing and printing on a fee 
or contract basis (3 ) IT: Nationality condition for publisher. 
PL: Nationality condition for the editor-in-chief of newspapers and journals. 
SE: Residency requirements for publisher and owner of publishing and printing company.
EN 15.12.2012 Official Journal of the European Union 2271
 Sector or sub-sector  Description of reservations  
6. BUSINESS SERVICES  
A. Professional Services  
a) Legal Services 
(CPC 861) (4 ) 
excluding legal advisory and legal documentations and certifi ­
cation services provided by legal professionals entrusted with 
public functions, such as notaries,  huissiers de justice  or other 
officiers publics et ministériels  AT, CY, ES, EL, LT, MT, RO, SK: Full admission to the Bar, required for the practice of domestic (EU and Member State) law, is subject to a 
nationality condition. For ES, the competent authorities may grant waivers. 
BE, FI: Full admission to the Bar, required for legal representation services, is subject to a nationality condition, coupled w ith residency 
requirements. In BE quotas apply for appearing before the  "Cour de cassation " in non-criminal cases. 
BG: Foreign lawyers can only provide legal representation services of a national of their home country and subject to reciproci ty and 
cooperation with a Bulgarian lawyer. For legal mediation services permanent residence is required. 
FR: Lawyers' access to the profession of  "avocat auprès de la Cour de Cassation " et "avocat auprès du Conseil d'Etat " is subject to quotas and 
to a nationality condition. 
HU: Full admission to the Bar is subject to a nationality condition, coupled with residency requirements. For foreign lawyers t he scope of legal 
activities is limited to the provision of legal advice, which hast to take place on the basis of a collaboration contract concl uded with a 
Hungarian attorney or law firm. 
LV: Nationality requirement for sworn solicitors, to whom legal representation in criminal proceedings is reserved.  
DK: Marketing of legal advice activities is restricted to lawyers with a Danish license to practice. Requirement of a Danish le gal examination in 
order to obtain a Danish licence. 
LU: Nationality condition for the supply of legal services in respect of Luxembourg and EU law. 
SE: Admission to the Bar, necessary only for the use of the Swedish title  "advokat ", is subject to a residency requirement.  
b) 1. Accounting and Bookkeeping Services 
(CPC 86212 other than  "auditing services ", CPC 86213, 
CPC 86219 and CPC 86220)  FR: Provision of accounting and bookkeeping services is conditional on a decision of the Minister of Economics, Finance and Ind ustry, in 
agreement with the Minister of Foreign Affairs. The requirement of residence cannot exceed five years.  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)  AT: Nationality condition for representation before competent authorities and for performing audits provided for in specific Au strian laws (for 
example, joint stock companies law, stock exchange law, banking law, etc.). 
DK: Residence requirement. 
ES: Condition of nationality for statutory auditors and for administrators, directors and partners of companies other than thos e covered by the 
8th EEC directive on company law. 
FI: Residency requirement for at least one of the auditors of a Finnish Liability company. 
EL: Condition of nationality for statutory auditors.
EN 2272 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
IT: Condition of nationality for administrators, directors and partners of companies other than those covered by the 8th EEC di rective on 
company law. Residence requirement for individual auditors. 
SE: Only auditors approved in Sweden may perform legal auditing services in certain legal entities, among others in all limited  companies. 
Residency required for approval.  
c) Taxation Advisory Services 
(CPC 863) (5 ) AT: Nationality condition for representation before competent authorities. 
BG, SI: Nationality condition for specialists. 
HU: Residency requirement.  
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  EE: At least one responsible person (project manager or consultant) must be resident in Estonia. 
BG: Foreign specialists must have experience in the field of construction of at least two years. Nationality condition for urba n planning and 
landscape architectural services. 
EL, HU, SK: Residence requirement.  
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  EE: At least one responsible person (project manager or consultant) must be resident in Estonia. 
BG: Foreign specialists must have experience in the field of construction of at least two years. 
EL, HU, SK: Residence requirement.  
h) Medical (including psychologists) and Dental services 
(CPC 9312 and part of CPC 85201)  CZ, IT, SK: Residence requirement. 
CZ, EE, RO, SK: Authorisation by the competent authorities required for foreign natural persons. 
BE, LU: For graduate trainees, authorisation by the competent authorities required for foreign natural persons. 
BG, CY, MT: Condition of nationality. 
DE: Condition of nationality which can be waived on an exceptional basis in cases of public health interest. 
DK: Limited authorisation to fulfil a specific function can be given for maximum eighteen months and requires residence. 
FR: Condition of nationality. However, access is possible within annually established quotas. 
LV: Practice of medical profession by foreigners requires the permission from local health authority, based on economic needs f or medical 
doctors and dentists in a given region.
EN 15.12.2012 Official Journal of the European Union 2273
 Sector or sub-sector  Description of reservations  
PL: Practice of medical profession by foreigners requires the permission. Foreign medical doctors have limited election rights within the 
professional chambers. 
PT: Residence requirement for psychologists.  
i) Veterinary services 
(CPC 932)  BG, CY, DE, EE, EL, FR, HU, MT, SI: Nationality condition. 
CZ and SK: Nationality condition and residence requirement. 
IT: Residence requirement. 
PL: Nationality requirement. Foreign persons may apply for permission to practice.  
j) 1. Midwives services 
(part of CPC 93191)  AT: In order to establish a professional practice in Austria, the person concerned must have practised the profession in questi on at least three 
years preceding the setting up of that professional practice. 
BE, LU: For graduate trainees, authorisation by the competent authorities required for foreign natural persons. 
CZ, CY, EE, RO, SK: Authorisation by the competent authorities required for foreign natural persons. 
FR: Condition of nationality. However, access is possible within annually established quotas. 
HU: Nationality condition. 
IT: Residence requirement. 
LV: Economic needs determined by the total number of midwives in the given region, authorised by local health authorities. 
PL: Nationality condition. Foreign persons may apply for permission to practice.  
j) 2. Services provided by Nurses, Physiotherapists and Para ­
medical Personnel 
(part of CPC 93191)  AT: Foreign services suppliers are only allowed in the following activities: nurses, physiotherapists, occupational therapists,  logotherapists, 
dieticians and nutricians. In order to establish a professional practice in Austria, the person concerned must have practised t he profession in 
question at least three years preceding the setting up of that professional practice. 
BE, FR, LU: For graduate trainees, authorisation by the competent authorities required for foreign natural persons. 
CY, CZ, EE, RO, SK: Authorisation by the competent authorities required for foreign natural persons. 
HU: Condition of nationality. 
DK: Limited authorisation to fulfil a specific function can be given for maximum eighteen months and requires residence. 
CY, CZ, EL, IT: Subject to economic needs test: decision is subject to regional vacancies and shortages. 
LV: Economic needs determined by the total number of nurses in the given region, authorised by local health authorities.
EN 2274 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
k) Retail sales of pharmaceuticals and retail sales of medical and 
orthopaedical goods 
(CPC 63211) 
and other services supplied by pharmacists (6 ) FR: Condition of nationality. However, within established quotas, access for third country nationals is possible provided the s ervice provider 
holds the French degree in pharmacy. 
DE, EL, SK: Condition of nationality. 
HU: Condition of nationality except for retail sales of pharmaceuticals and retail sales of medical and orthopaedical goods. (C PC 63211). 
IT, PT: Residence requirement.  
D. Real Estate Services (7 ) 
a) Involving Own or Leased Property 
(CPC 821)  FR, HU, IT, PT: Residence requirement. 
LV, MT, SI: Nationality condition.  
b) On a Fee or Contract Basis 
(CPC 822)  DK: Residence requirement unless waived by the Danish Commerce and Companies Agency. 
FR, HU, IT, PT: Residence requirement. 
LV, MT, SI: Nationality condition.  
E. Rental/Leasing Services without Operators  
e) Relating to personal and household goods 
(CPC 832)  EU: Nationality condition for graduate trainees. 
AT, BE, BG, CY, CZ, DE, DK, ES, FI, FR, EL, IE, IT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Nationality condition for specialis ts. 
f) Telecommunications equipment rental 
(CPC 7541)  EU: Nationality condition for specialists and for graduate trainees.  
F. Other Business Services  
e) Technical Testing and Analysis Services 
(CPC 8676)  IT, PT: Residence requirements for biologist and chemical analyst.  
f) Advisory and Consulting services incidental to Agriculture, 
Hunting and Forestry 
(part of CPC 881)  IT: Residence requirements for agronomists and  "periti agrari ". 
j) 2. Security Services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  BE: Nationality condition and residence requirement for management personnel. 
BG, CY, CZ, EE, LV, LT, MT, PL, RO, SI, SK: Nationality condition and residence requirement.
EN 15.12.2012 Official Journal of the European Union 2275
 Sector or sub-sector  Description of reservations  
DK: Nationality condition and residence requirement for managers and for airport guard services. 
ES, PT: Nationality condition for specialised personnel. 
FR: Nationality condition for managing directors and directors. 
IT: Nationality condition and residence requirement in order to obtain necessary authorisation for security guard services and the transport of 
valuables.  
k) Related Scientific and Technical Consulting Services 
(CPC 8675)  BG: Nationality condition for specialists. 
DE: Nationality condition for publicly appointed surveyors. 
FR: Nationality condition for  "surveying " operations relating to the establishment of property rights and to land law. 
IT, PT: Residence requirement.  
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  MT: Nationality condition.  
l) 2. Maintenance and Repair of Rail Transport Equipment 
(part of CPC 8868)  LV: Nationality condition.  
l) 3. Maintenance and Repair of motor vehicles, motorcycles, 
snowmobiles and road transport Equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 
8868)  EU: For maintenance and repair of motor vehicles, motorcycles and snowmobiles, nationality condition for specialists and for gr aduate 
trainees.  
l) 5. Maintenance and Repair services of metal products, of (non 
office) machinery, of (non transport and non office) 
equipment and of personal and household goods (8 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, 
CPC 8865 and CPC 8866)  EU: Nationality condition for specialists and for graduate trainees.  
m) Building-Cleaning Services 
(CPC 874)  CY, EE, MT, PL, RO, SI: Nationality condition for specialists.  
n) Photographic Services 
(CPC 875)  LV: Nationality condition for speciality photography services. 
PL: Nationality condition for the supply of aerial photographic services.
EN 2276 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
p) Printing and Publishing 
(CPC 88442)  SE: Residency requirements for publisher and owner of publishing and printing company.  
q) Convention Services 
(part of CPC 87909)  SI: Nationality condition.  
r) 1. Translation and Interpretation Services 
(CPC 87905)  FI: Residence requirement for certified translators. 
DK: Residence requirement for authorised public translators and interpreters, unless waived by the Danish Commerce and Companie s Agency.  
r) 3. Collection Agency Services 
(CPC 87902)  BE, EL, IT: Nationality condition.  
r) 4. Credit reporting services 
(CPC 87901)  BE, EL, IT: Nationality condition.  
r) 5. Duplicating services 
(CPC 87904) (9 ) AT, BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Nationality condition f or specialists 
and for graduate trainees. 
LV: Economic needs test for specialists and nationality condition for graduate trainees.  
8. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 
516, CPC 517 and CPC 518)  BG: Foreign specialists must have experience in the field of construction of at least two years.  
9. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions and war material)  
C. Retailing Services (10 ) 
c) Food retailing services 
(CPC 631)  FR: Condition of nationality for tobacconists (that is, buraliste).  
10. EDUCATIONAL SERVICES (only privately funded services)  
A. Primary Education Services 
(CPC 921)  FR: Condition of nationality. However, third country nationals may obtain authorisation from competent authorities to establish  and direct an 
education institution and to teach. 
IT: Condition of nationality for service providers who are authorised to issue State-recognised diplomas.
EN 15.12.2012 Official Journal of the European Union 2277
 Sector or sub-sector  Description of reservations  
EL: condition of nationality for teachers.  
B. Secondary Education Services 
(CPC 922)  FR: Condition of nationality. However, third country nationals may obtain authorisation from competent authorities to establish  and direct an 
education institution and to teach. 
IT: Condition of nationality for service providers who are authorised to issue State-recognised diplomas. 
EL: Condition of nationality for teachers. 
LV: Condition of nationality for technical and vocational secondary school-type education services for handicapped students (CP C 9224).  
C. Higher Education Services 
(CPC 923)  FR: Condition of nationality. However, third country nationals may obtain authorisation from competent authorities to establish  and direct an 
education institution and to teach. 
CZ, SK: Condition of nationality for higher education services, except for post-secondary technical and vocational education se rvices (CPC 
92310). 
IT: Condition of nationality for service providers who are authorised to issue State-recognised diplomas. 
DK: Condition of nationality for professors.  
12. FINANCIAL SERVICES  
A. Insurance and insurance-related services  AT: The management of a branch office must consist of two natural persons resident in Austria. 
EE: For direct insurance, the management body of an insurance joint-stock company with foreign capital participation may includ e citizens of 
non-EU countries only in proportion to the foreign participation and not more than half of the members of the management group.  The head 
of the management of a subsidiary or an independent company must permanently reside in Estonia. 
ES: Residency requirement and three years of experience for the actuarial profession. 
IT: Residency requirement for the actuarial profession. 
FI: The managing directors and at least one auditor of an insurance company shall have their place of residence in the EU, unless the 
competent authorities have granted an exemption. The general agent of the foreign insurance company shall have his place of res idence in 
Finland, unless the company has its head office in the EU.  
B. Banking and other financial services (excluding insurance)  BG: Permanent residence in Bulgaria is required for the executive directors and the managerial agent. 
FI: The managing directors and at least one auditor of credits institutions shall have their place of residence in the EU, unle ss the Financial 
Supervision Authority has granted an exemption. The broker (individual person) on derivative exchange shall have his place of r esidence in 
the EU. 
IT: Condition of residence within the territory of a Member State of the EU for  "promotori di servizi finanziari " (financial salesmen). 
LT: At least one manager must be an EU citizen. 
PL: Nationality requirement for at least one of the bank executives.
EN 2278 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
13. HEALTH SERVICES AND SOCIAL SERVICES  
(only privately funded services)  
A. Hospital Services 
(CPC 9311) 
B. Ambulance Services 
(CPC 93192) 
C. Residential health facilities other than hospital services 
(CPC 93193) 
E. Social Services 
(CPC 933)  FR: The necessary authorisation for the access to management functions takes into consideration the availability of local manag ers. 
LV: Economic needs tests for doctors, dentists, midwives, nurses, physiotherapists and para-medical personnel. 
PL: Practice of medical profession by foreigners requires the permission. Foreign medical doctors have limited election rights within the 
professional chambers.  
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, Restaurants and Catering 
(CPC 641, CPC 642 and CPC 643) 
excluding catering in air transport services (11 ) BG: The number of foreign managers is not to exceed the number of managers who are Bulgarian citizens, in cases where the publi c (state 
and/or municipal) share in the equity capital of a Bulgarian company exceeds fifty per cent.  
B. Travel Agencies and Tour Operators Services (including tour 
managers) 
(CPC 7471)  BG: The number of foreign managers is not to exceed the number of managers who are Bulgarian citizens, in cases where the publi c (state 
and/or municipal) share in the equity capital of a Bulgarian company exceeds fifty per cent.  
C. Tourist Guides Services 
(CPC 7472)  BG, CY, ES, FR, EL, HU, IT, LT, MT, PL, PT, SK: Nationality condition.  
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services)  
A. Entertainment Services (including Theatre, Live Bands, Circus 
and Discotheque Services) 
(CPC 9619)  FR: The necessary authorisation for the access to management functions is subject to a condition of nationality when the author isation for 
more than two years is required.
EN 15.12.2012 Official Journal of the European Union 2279
 Sector or sub-sector  Description of reservations  
16. TRANSPORT SERVICES  
A. Maritime transport  
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (12 ) EU: Nationality condition for ships' crews. 
AT: Nationality condition for the majority of managing directors.  
D. Road Transport 
a) Passenger Transportation 
(CPC 7121 and CPC 7122)  AT: Nationality condition for persons and shareholders entitled to represent a juridical person or a partnership. 
DK: Nationality condition and residence requirement for managers. 
BG, MT: Nationality condition.  
b) Freight Transportation 
(CPC 7123, excluding transportation of mail on own 
account (13 )). AT: Nationality condition for persons and shareholders entitled to represent a juridical person or a partnership. 
BG, MT: Nationality condition.  
E. Pipeline transport of goods other than fuel (14 ) 
(CPC 7139)  AT: Nationality condition for managing directors.  
17. SERVICES AUXILIARY TO TRANSPORT (15 ) 
A. Services auxiliary to Maritime Transport 
a) Maritime Cargo Handling Services 
b) Storage and warehousing Services 
(part of CPC 742) 
c) Customs Clearance Services 
d) Container Station and Depot Services 
e) Maritime Agency Services  EU: Nationality condition for crews for pushing, towing services, and for supporting services for maritime transport. 
AT: Nationality condition for the majority of managing directors. 
BG, MT: Nationality condition. 
DK: Requirement of residence for customs clearance services. 
EL: Nationality condition for customs clearance services. 
IT: Requirement of residence for  "raccomandatorio marittimo ".
EN 2280 Official Journal of the European Union 15.12.2012
 Sector or sub-sector  Description of reservations  
f) Maritime Freight Forwarding Services 
g) Rental of Vessels with Crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services 
(part of CPC 749)  
B. Services auxiliary to internal waterways transport 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745)  EU: Nationality condition for crews.  
D. Services auxiliary to road transport 
d) Rental of Commercial Road Vehicles with Operators 
(CPC 7124)  AT: nationality condition for persons and shareholders entitled to represent a juridical person or a partnership. 
BG, MT: Nationality condition.  
F. Services auxiliary to pipeline transport of goods other than 
fuel (16 ) 
a) Storage and warehouse services of goods other than fuel 
transported by pipelines 
(part of CPC 742)  AT: Nationality condition for managing directors.  
18. ENERGY SERVICES  
A. Services Incidental to Mining 
(CPC 883) (17 ) SK: Residence requirement.
EN 15.12.2012 Official Journal of the European Union 2281
 Sector or sub-sector  Description of reservations  
19. OTHER SERVICES NOT INCLUDED ELSEWHERE  
a) Washing, Cleaning and Dyeing services 
(CPC 9701)  EU: Nationality condition for specialists and for graduate trainees.  
b) Hairdressing services 
(CPC 97021)  BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Nationality condition f or specialists 
and for graduate trainees. 
AT: Nationality condition for graduate trainees.  
c) Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Nationality condition f or specialists 
and for graduate trainees. 
AT: Nationality condition for graduate trainees.  
d) Other beauty treatment services n.e.c 
(CPC 97029)  BE, BG, CY, CZ, DE, DK, ES, EE, FI, FR, EL, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, SE, UK: Nationality condition f or specialists 
and for graduate trainees. 
AT: Nationality condition for graduate trainees.  
e) Spa services and non therapeutical massages, to the extent that 
they are provided as relaxation physical well-being services and 
not for medical or rehabilitation purposes (18 ) 
(CPC ver. 1.0 97230)  EU: Nationality condition for specialists and for graduate trainees.  
(1 ) In order for third-country nationals to obtain EU-wide recognition of their qualifications, it is necessary a Mutual Recognit ion Agreement negotiated within the framework defined in Article 85 of this Agreement. 
(2 ) This sector does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h). 
(3 ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p). 
(4 ) Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and ce rtification services. 
Provision of legal services is only authorised in respect of public international law, EU law and the law of any jurisdiction w here the investor or its personnel is qualified to practice as a lawyer, and, like the provision of other services, is 
subject to licensing requirements and procedures applicable in Member States of the European Union. For lawyers providing legal  services in respect of public international law and foreign law, these may take  inter alia  the form of 
compliance with local codes of ethics, use of home title (unless recognition with the host title has been obtained) insurance r equirements, simple registration with the host country Bar or a simplified admission to the host country Bar 
through an aptitude test and a legal or professional domicile in the host country. Legal services in respect of EU law shall in  principle be carried out by or through a fully qualified lawyer admitted to the Bar in the EU acting personally, 
and legal services in respect of the law of a Member State of the European Union shall in principle be carried out by or throug h a fully qualified lawyer admitted to the Bar in that Member State acting personally. Full admission to the 
Bar in the relevant Member State of the European Union might therefore be necessary for representation before courts and other competent authorities in the EU since it involves practice of EU and national procedural law. However, in 
some Member States, foreign lawyers not fully admitted to the Bar are allowed to represent in civil proceedings a party being a  national or belonging to the State in which the lawyer is entitled to practice. 
(5 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 6.A.a). Legal  services. 
(6 ) The supply of pharmaceuticals to the general public, like the provision of other services, is subject to licensing and qualif ication requirements and procedures applicable in Member States of the European Union. As a general rule, this 
activity is reserved to pharmacists. In some Member States, only the supply of prescription drugs is reserved to pharmacists.
EN 2282 Official Journal of the European Union 15.12.2012
 (7 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(8 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to  6.F.l) 4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Comp uter services. 
(9 ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p). 
(10 ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l). 
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and 18.F. 
(11 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.D.a) Groundhandling ser vices. 
(12 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(13 ) Part of CPC 71235, which is to be found in COMMUNICATION SERVICES under 7.A. Postal and courier services. 
(14 ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 18.B. 
(15 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F .l) 1 to 6.F.l) 4. 
(16 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES. under 18.C. 
(17 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8.  CONSTRUCTION SERVICES. 
(18 ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by  nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).
ANNEX XIII  
LISTS OF COMMITMENTS OF THE REPUBLICS OF THE CA PARTY ON KEY PERSONNEL AND GRADUATE 
TRAINEES 
COSTA RICA 
1. The list of commitments below indicates the economic activities, services sectors and sub-sectors committed 
pursuant to Article 174, paragraph 2 of this Agreement and the applicable reservations and conditions on key 
personnel and graduate trainees. The list is composed of the following elements:  
(a) A first column indicating the economic activities, services sectors or sub-sectors in which the commitment is 
assumed by the Party, and the scope to which the reservations and conditions apply;  
(b) A second column listing the applicable reservations and conditions.  
2. For the purpose of this list, the term none indicates economic activities, services sectors or sub-sectors where there 
are no specific reservations and conditions in given economic activities, services sectors or sub-sectors, without 
prejudice to the horizontal reservations and conditions that apply. The term unbound indicates that no commitments 
have been made.  
3. Costa Rica does not undertake any commitment on key personnel and graduate trainees in economic activities, 
services sectors or sub-sectors not mentioned in the list below.  
4. In identifying individual economic activities:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1 , 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; 
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. Commitments on key personnel and graduate trainees do not apply in cases where the intent or effect of their 
temporary presence is to interfere with or otherwise affect the outcome of any labour/management dispute or 
negotiation.  
6. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permits, register and other authorisation) and procedures when 
they do not constitute a reservation within the meaning of Article 174 of this Agreement. Those measures (for 
example, need to obtain a license, need to obtain recognition of qualifications in regulated sectors, need to pass 
specific examinations, including language examinations, need to have a legal domicile in the territory where the 
economic activity is performed), even if not listed, apply in any case to key personnel and graduate trainees of the EU 
Party.  
7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
8. All requirements of the laws and regulations of Costa Rica regarding entry, stay, work and social security measures 
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage 
agreements even if not listed below.  
9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list 
of commitments on establishment.  
10. In those economic activities where economic needs tests are applied, their main criteria will be the assessment of the 
relevant market situation or the region where the service is to be provided, including with respect to the number of, 
and the impact on, existing services suppliers.  
11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer 
no rights directly to individual natural persons or juridical persons.EN 15.12.2012 Official Journal of the European Union 2283
EN 2284 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
HORIZONTAL RESERVATIONS 
All economic activities, and services sectors and sub-sectors listed:  
1. For the purposes of this list and Chapter 4 of Title III of Part IV of this Agreement, Costa Rica does not take any commitme nt for graduate trainees.  
2. The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the list of commi tments on establishment, shall apply to the commitments set out in this list.  
3. Numerical quotas and economic needs tests are required for key personnel. Main criteria: labour market conditions.  
SPECIFIC RESERVATIONS  
1. AGRICULTURE, HUNTING, FORESTRY  
A. Agriculture, hunting 
(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding services  None. 
B. Forestry and logging 
(ISIC rev 3.1: 020) excluding services  None. 
4. MANUFACTURING (1 ) 
(excluding services and manufacture of arms, munitions, explosives and other war material)  
A. Manufacture of food products 
(ISIC rev 3.1: 151, 152, 153, 154)  None. 
B. Manufacture of tobacco products 
(ISIC rev 3.1: 16)  None. 
C. Manufacture of textiles 
(ISIC rev 3.1: 17)  None. 
D. Manufacture of wearing apparel; dressing and dyeing of fur 
(ISIC rev 3.1: 18)  None. 
E. Tanning and dressing of leather; manufacture of luggage, handbags, 
saddlery, harness and footwear 
(ISIC rev 3.1: 19)  None.
EN 15.12.2012 Official Journal of the European Union 2285
 Economic activity or services sector or sub-sector  Description of reservations  
F. Manufacture of wood and of products of wood and cork, except furniture; 
manufacture of articles of straw and plaiting materials 
(ISIC rev 3.1: 20)  None. 
G. Manufacture of paper and paper products 
(ISIC rev 3.1: 21)  None. 
L. Manufacture of rubber and plastics products 
(ISIC rev 3.1: 25)  None. 
M. Manufacture of other non-metallic mineral products 
(ISIC rev 3.1: 26)  None. 
N. Manufacture of basic metals 
(ISIC rev 3.1: 27)  None. 
O. Manufacture of fabricated metal products, except machinery and equipment 
(ISIC rev 3.1: 28)  None. 
P. Manufacture of machinery  
a) Manufacture of general purpose machinery 
(ISIC rev 3.1: 291)  None. 
b) Manufacture of special purpose machinery other than weapons and 
munitions 
(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)  None. 
c) Manufacture of domestic appliances n.e.c. 
(ISIC rev 3.1: 293)  None. 
d) Manufacture of office, accounting and computing machinery 
(ISIC rev 3.1: 30)  None. 
e) Manufacture of electrical machinery and apparatus n.e.c. 
(ISIC rev 3.1: 31)  None.
EN 2286 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
f) Manufacture of radio, television and communication equipment and 
apparatus 
(ISIC rev 3.1: 32)  None. 
Q. Manufacture of medical, precision and optical instruments, watches and 
clocks 
(ISIC rev 3.1: 33)  None. 
R. Manufacture of motor vehicles, trailers and semi-trailers 
(ISIC rev 3.1: 34)  None. 
S. Manufacture of other (non-military) transport equipment 
(ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other 
transport equipment for military use)  None. 
T. Manufacture of furniture; manufacturing n.e.c. 
(ISIC rev 3.1: 36)  None. 
U. Recycling 
(ISIC rev 3.1: 37)  None. 
6. BUSINESS SERVICES  
B. Computer and related services 
(CPC 84)  None. 
C. Research and development services (R&D)  
b) R & D services on social sciences and humanities 
(CPC 852 excluding psychologists services)  None. 
E. Rental/leasing services without operators  
d) Relating to other machinery and equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  None.
EN 15.12.2012 Official Journal of the European Union 2287
 Economic activity or services sector or sub-sector  Description of reservations  
F. Other business services  
b) Market research and opinion polling 
(CPC 864)  None. 
c) Management consulting services 
(CPC 865)  None. 
d) Services related to management consulting 
(CPC 866)  None. 
h) Advisory and consulting services incidental to manufacturing 
(part of CPC 884 and part of CPC 885)  None. 
i) Placement and supply services of personnel  
i) 1. Executive search services 
(CPC 87201)  None. 
i) 2. Placement services of office support personnel and other workers 
(CPC 87202)  None. 
i) 3. Supply services of office support personnel 
(CPC 87203)  None. 
i) 4. Model agency services 
(part of CPC 87209)  None. 
j) 1. Investigation services 
(CPC 87301)  None. 
o) Packaging services 
(CPC 876)  None. 
r) 2. Interior design and other specialty design services 
(CPC 87907)  None.
EN 2288 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
r) 6. Telecommunications consulting services 
(CPC 7544)  None. 
r) 7. Telephone answering services 
(CPC 87903)  None. 
7. COMMUNICATION SERVICES  
A. Courier services including express delivery services (2 ) 
(CPC 7512, except for the services reserved to the State and its enterprises 
in accordance with the national legislation)  None. 
B. Telecommunications services  
a) All services consisting entirely or mainly of signal transportation through 
telecommunications networks, excluding broadcasting (3 ) (4 ) None. 
8. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  None. 
9. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material)  
A. Commission agents' services  
a) Commission agents' services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Other commission agents' services 
(CPC 621)  Unbound for CPC 62112, 62113 and 62117.  
B. Wholesale trade services  
a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None.
EN 15.12.2012 Official Journal of the European Union 2289
 Economic activity or services sector or sub-sector  Description of reservations  
b) Wholesale trade services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
C. Retailing services (5 ) 
a) Retailing services of motor vehicles, motorcycles and snowmobiles and 
parts and accessories thereof 
(CPC 61112, part of CPC 6113 and part of CPC 6121)  None. 
b) Retailing services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
d) Retailing services of other (non-energy) goods, except retail sales of phar ­
maceutical, medical and orthopaedic goods 
(CPC 632 excluding CPC 63211 and 63297)  None. 
D. Franchising 
(CPC 8929)  None. 
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, restaurants and catering 
(CPC 641 and CPC 642) 
excluding catering in air transport services  None. 
B. Travel agencies and tour operators services (including tour managers) 
(CPC 7471)  None. 
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services) (only privately funded services)  
A. Entertainment services 
(including theatre, live bands, circus and discotheque services) 
(CPC 9619)  None. 
D. Sporting services 
(CPC 9641)  None.
EN 2290 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
16. TRANSPORT SERVICES  
A. Maritime transport  
a) International passenger transportation 
(CPC 7211 less national cabotage transport) 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (6 ) None.  
(1 ) Does not include advisory services incidental to manufacturing, which are to be found in Business services under 6.F.h). 
(2 ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printe d matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these 
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services. 
(3 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found in Computer services under 6.B. 
(4 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(5 ) Does not include maintenance and repair services, which are to be found in Business services under 6.B. 
(6 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in Costa Rica when no revenue is involved.
EL SALVADOR  
1. The list of commitments below indicates the economic activities, services sectors and sub-sectors inscribed pursuant 
to Article 174, paragraph 2 of this Agreement and the applicable reservations and conditions on key personnel. The 
list is composed of the following elements:  
(a) a first column indicating the economic activities, services sectors or sub-sectors in which the commitment is 
assumed by the Party, and the scope to which the reservations and conditions apply; and  
(b) a second column listing the applicable reservations and conditions.  
2. For the purpose of this list, the term none indicates an economic activities, services sectors or sub-sectors where there 
are no specific reservations and conditions in a given economic activities, services sectors or sub-sectors without 
prejudice to horizontal reservations and conditions that apply. The term unbound indicates that no commitments 
have been made.  
3. El Salvador does not undertake any commitment on key personnel in economic activities, services sectors or sub- 
sectors which are not inscribed.  
4. In identifying individual economic activities, services sectors or sub-sectors:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1 , 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; and  
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. Commitments on key personnel do not apply in cases where the intent or effect of their temporary presence is to 
interfere with or otherwise affect the outcome of any labour/management dispute or negotiation.  
6. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permits, register and other authorisation) and procedures, and 
measures regarding employment, work and social security conditions when they do not constitute a limitation within 
the meaning of Article 174 of this Agreement. Those measures (for example, need to obtain a license, need to obtain 
recognition of qualifications in regulated sectors, need to pass specific examinations, including language examin ­
ations, need to have a legal domicile in the territory where the economic activity is performed, need to comply with 
national regulations and practices concerning minimum wages and with collective wage agreements in the host 
country), even if not listed, apply in any case to key personnel and graduate trainees of the EU Party.  
7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
8. All requirements of the laws and regulations of El Salvador regarding entry, stay, work and social security measures 
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage 
agreements even if not listed below.  
9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list 
of commitments on establishment.  
10. In those economic activities, where economic needs tests are applied, their main criteria will be the assessment of the 
relevant market situation or the region where the service is to be provided, including with respect to the number of, 
and the impact on, existing services suppliers.  
11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer 
no rights directly to individual natural persons or juridical persons.EN 15.12.2012 Official Journal of the European Union 2291
EN 2292 Official Journal of the European Union 15.12.2012
 Economic activities, services sectors and sub-sectors  Description of reservations  
All economic activities, services sectors and sub- sectors listed:  
1. Every employer must employ Salvadorian nationals in a proportion of at least ninety per cent of the personnel of his enterpr ise. In special circumstances the Ministry of Labour and Social Security may 
authorise the employment of more foreigners when it is difficult or impossible to replace them with nationals, but employers re main obliged to train Salvadorian personnel under the supervision and control 
of the mentioned Ministry within a period of not more than five years. The amount of wages of Salvadorians can not be less than  eighty five per cent of the total wages paid. This percentage may be 
changed with the authorisation of the above mentioned Ministry (1 ). 
2. An authorisation of entry and temporary stay under this list shall not supersede the non-discriminatory requirements demande d to the exercise of a profession or activity according to the specific regulatory 
framework in force.  
3. The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the Lists of Comm itments on Establishment, shall apply to the commitments set out in this list.  
1. AGRICULTURE, HUNTING, FORESTRY  
A. Agriculture, hunting 
(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding services  Unbound.  
B. Forestry and logging 
(ISIC rev 3.1: 020) excluding services  Unbound.  
2. FISHING AND AQUACULTURE 
(ISIC rev 3.1: 0501, 0502) excluding services  Unbound.  
3. MINING AND QUARRYING  
A. Mining of coal and lignite; extraction of peat 
(ISIC rev 3.1: 10)  Unbound.  
B. Extraction of crude petroleum and natural gas (2 ) 
(ISIC rev 3.1: 1110)  Unbound.  
C. Mining of metal ores 
(ISIC rev 3.1: 13)  Unbound.  
D. Other mining and quarrying 
(ISIC rev 3.1: 14)  Unbound.
EN 15.12.2012 Official Journal of the European Union 2293
 Economic activities, services sectors and sub-sectors  Description of reservations  
4. MANUFACTURING (3 ) 
(excluding distribution of arms, munitions, explosives and other war material)  
A. Manufacture of food products 
(ISIC rev 3.1: 151, 152, 153, 154)  Unbound.  
B. Manufacture of tobacco products 
(ISIC rev 3.1: 16)  Unbound.  
C. Manufacture of textiles 
(ISIC rev 3.1: 17)  Unbound.  
D. Manufacture of wearing apparel; dressing and dyeing of fur 
(ISIC rev 3.1: 18)  Unbound.  
E. Tanning and dressing of leather; manufacture of luggage, handbags, 
saddlery, harness and footwear 
(ISIC rev 3.1: 19)  Unbound.  
F. Manufacture of wood and of products of wood and cork, except furniture; 
manufacture of articles of straw and plaiting materials 
(ISIC rev 3.1: 20)  Unbound.  
G. Manufacture of paper and paper products 
(ISIC rev 3.1: 21)  Unbound.  
H. Publishing, printing and reproduction of recorded media (4 ) 
(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract 
basis (5 )) Unbound.  
I. Manufacture of coke oven products 
(ISIC rev 3.1: 231)  Unbound.  
J. Manufacture of refined petroleum products 
(ISIC rev 3.1: 232)  Unbound.
EN 2294 Official Journal of the European Union 15.12.2012
 Economic activities, services sectors and sub-sectors  Description of reservations  
K. Manufacture of chemicals and chemical products other than explosives 
(ISIC rev 3.1: 24 excluding manufacturing of explosives)  Unbound.  
L. Manufacture of rubber and plastics products 
(ISIC rev 3.1: 25)  Unbound.  
M. Manufacture of other non-metallic mineral products 
(ISIC rev 3.1: 26)  Unbound.  
N. Manufacture of basic metals 
(ISIC rev 3.1: 27)  Unbound.  
O. Manufacture of fabricated metal products, except machinery and equipment 
(ISIC rev 3.1: 28)  Unbound.  
P. Manufacture of machinery  
a) Manufacture of general purpose machinery 
(ISIC rev 3.1: 291)  Unbound.  
b) Manufacture of special purpose machinery other than weapons and 
munitions 
(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)  Unbound.  
c) Manufacture of domestic appliances n.e.c. 
(ISIC rev 3.1: 293)  Unbound.  
d) Manufacture of office, accounting and computing machinery 
(ISIC rev 3.1: 30)  Unbound.  
e) Manufacture of electrical machinery and apparatus n.e.c. 
(ISIC rev 3.1: 31)  Unbound.  
f) Manufacture of radio, television and communication equipment and 
apparatus 
(ISIC rev 3.1: 32)  Unbound.
EN 15.12.2012 Official Journal of the European Union 2295
 Economic activities, services sectors and sub-sectors  Description of reservations  
Q. Manufacture of medical, precision and optical instruments, watches and 
clocks 
(ISIC rev 3.1: 33)  Unbound.  
R. Manufacture of motor vehicles, trailers and semi-trailers 
(ISIC rev 3.1: 34)  Unbound.  
S. Manufacture of other (non-military) transport equipment 
(ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other 
transport equipment for military use)  Unbound.  
T. Manufacture of furniture; manufacturing n.e.c. 
(ISIC rev 3.1: 36)  Unbound.  
U. Recycling 
(ISIC rev 3.1: 37)  Unbound.  
5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER 
(excluding nuclear based electricity generation)  
A. Production of electricity; transmission and distribution of electricity on own 
account 
(part of ISIC rev 3.1: 4010) (6 ) Unbound.  
B. Manufacture of gas; distribution of gaseous fuels through mains on own 
account 
(part of ISIC rev 3.1: 4020) (7 ) Unbound.  
C. Production of steam and hot water; distribution of steam and hot water on 
own account 
(part of ISIC rev 3.1: 4030) (8 ) Unbound.  
6. BUSINESS SERVICES  
A. Professional services  
a) Legal services 
(CPC 861)  Unbound.
EN 2296 Official Journal of the European Union 15.12.2012
 Economic activities, services sectors and sub-sectors  Description of reservations  
excluding legal advisory and legal documentations and certification services 
provided by legal professionals entrusted with public functions, such as 
notaries.  
b) 1. Accounting and bookkeeping services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220)  Unbound.  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)  Unbound.  
c) Taxation advisory services 
(CPC 863) (9 ) Unbound.  
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  Unbound.  
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  Unbound.  
h) Medical (including psychologists) and dental services 
(CPC 9312 and part of CPC 85201)  Unbound.  
i) Veterinary services 
(CPC 932)  Unbound.  
j) 1. Midwives services 
(part of CPC 93191)  Unbound.  
j) 2. Services provided by nurses, physiotherapists and paramedical personnel 
(part of CPC 93191)  Unbound.
EN 15.12.2012 Official Journal of the European Union 2297
 Economic activities, services sectors and sub-sectors  Description of reservations  
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211)  Unbound.  
Custom Agents and special customs representatives  Unbound.  
B. Computer and related services 
(CPC 84)  None. 
C. Research and development services (R&D)  
a) R & D services on natural sciences 
(CPC 851 excluding organic resources)  None. 
b) R & D services on social sciences and humanities 
(CPC 852 excluding psychologists services) (10 ) None. 
c) Interdisciplinary R & D services 
(CPC 853)  None. 
D. Real estate services (11 ) 
a) Involving own or leased property 
(CPC 821)  None. 
b) On a fee or contract basis 
(CPC 822)  None. 
E. Rental/leasing services without operators  
a) Relating to ships 
(CPC 83103)  None. 
b) Relating to aircraft 
(CPC 83104)  None.
EN 2298 Official Journal of the European Union 15.12.2012
 Economic activities, services sectors and sub-sectors  Description of reservations  
c) Relating to other transport equipment 
(CPC 83101, CPC 83102 and CPC 83105)  None. 
d) Relating to other machinery and equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  None. 
e) Relating to personal and household goods 
(CPC 832)  None. 
f) Telecommunications equipment rental 
(CPC 7541)  None. 
F. Other business services  
a) Advertising 
(CPC 871)  None. 
b) Market research and opinion polling 
(CPC 864)  None. 
c) Management consulting services 
(CPC 865)  None. 
d) Services related to management consulting 
(CPC 866)  None. 
e) Technical testing and analysis services 
(CPC 8676)  None. 
f) Advisory and consulting services incidental to agriculture, hunting and 
forestry 
(part of CPC 881)  None. 
g) Advisory and consulting services incidental to fishing 
(part of CPC 882)  None.
EN 15.12.2012 Official Journal of the European Union 2299
 Economic activities, services sectors and sub-sectors  Description of reservations  
h) Advisory and consulting services incidental to manufacturing 
(part of CPC 884 and part of CPC 885)  None. 
i) Placement and supply services of personnel  
i) 1. Executive search services 
(CPC 87201)  None. 
i) 2. Placement services of office support personnel and other workers 
(CPC 87202)  None. 
i) 3. Supply services of office support personnel 
(CPC 87203)  None. 
i) 4. Model agency services 
(part of CPC 87209)  None. 
j) 1. Investigation services 
(CPC 87301)  None. 
j) 2. Security services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  None. 
k) Related scientific and technical consulting services 
(CPC 8675)  None. 
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  None. 
l) 2. Maintenance and repair of rail transport equipment 
(part of CPC 8868)  None. 
l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and 
road transport equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  None.
EN 2300 Official Journal of the European Union 15.12.2012
 Economic activities, services sectors and sub-sectors  Description of reservations  
l) 4. Maintenance and repair of aircraft and parts thereof 
(part of CPC 8868)  None. 
l) 5. Maintenance and repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (12 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  None. 
m) Building-cleaning services 
(CPC 874)  None. 
n) Photographic services 
(CPC 875)  None. 
o) Packaging services 
(CPC 876)  None. 
p) Printing and publishing 
(CPC 88442)  None. 
q) Convention services 
(part of CPC 87909)  None. 
r) 1. Translation and interpretation services 
(CPC 87905)  None. 
r) 2. Interior design and other specialty design services 
(CPC 87907)  None. 
r) 3. Collection agency services 
(CPC 87902)  None. 
r) 4. Credit reporting services 
(CPC 87901)  None.
EN 15.12.2012 Official Journal of the European Union 2301
 Economic activities, services sectors and sub-sectors  Description of reservations  
r) 5. Duplicating services 
(CPC 87904) (13 ) None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  None. 
r) 7. Telephone answering services 
(CPC 87903)  None. 
7. COMMUNICATION SERVICES  
A. Courier services 
(CPC 75121)  Unbound.  
B. Telecommunications services  
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (14 ), excluding broadcasting (15 ) Unbound.  
b) Satellite broadcast transmission services (16 ) Unbound.  
8. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  Unbound.  
9. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material)  
A. Commission agents' services  
a) Commission agents' services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  Unbound.  
b) Other commission agents' services 
(CPC 621)  Unbound.
EN 2302 Official Journal of the European Union 15.12.2012
 Economic activities, services sectors and sub-sectors  Description of reservations  
B. Wholesale trade services  
a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  Unbound.  
b) Wholesale trade services of telecommunication terminal equipment 
(part of CPC 7542)  Unbound.  
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (17 )) Unbound.  
C. Retailing services (18 ) 
a) Retailing services of motor vehicles, motorcycles and snowmobiles and 
parts and accessories thereof 
(CPC 61112, part of CPC 6113 and part of CPC 6121)  Unbound.  
b) Retailing services of telecommunication terminal equipment 
(part of CPC 7542)  Unbound.  
c) Food retailing services 
(CPC 631)  Unbound.  
d) Retailing services of other (non-energy) goods, except retail sales of phar ­
maceutical, medical and orthopaedic goods (19 ) 
(CPC 632 excluding CPC 63211 and 63297)  Unbound.  
D. Franchising 
(CPC 8929)  None. 
10. EDUCATIONAL SERVICES  
(only privately funded services)  
A. Primary education services 
(CPC 921)  Unbound.
EN 15.12.2012 Official Journal of the European Union 2303
 Economic activities, services sectors and sub-sectors  Description of reservations  
B. Secondary education services 
(CPC 922) 
C. Higher education services 
(CPC 923) 
D. Adult education services 
(CPC 924)  
E. Other education services 
(CPC 929)  None. 
11. ENVIRONMENTAL SERVICES  
A. Waste water services 
(CPC 9401) (20 ) 
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse disposal services 
(CPC 9402) 
b) Sanitation and similar Services 
(CPC 9403) 
C. Protection of ambient air and climate 
(CPC 9404) (21 ) 
D. Remediation and clean up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 9406) (22 ) 
E. Noise and vibration abatement 
(CPC 9405) 
F. Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406) 
G. Other environmental and ancillary services 
(CPC 9409)  None.
EN 2304 Official Journal of the European Union 15.12.2012
 Economic activities, services sectors and sub-sectors  Description of reservations  
12. FINANCIAL SERVICES  
A. Insurance and insurance-related services  Unbound.  
B. Banking and other financial services 
(excluding insurance)  Unbound.  
13. HEALTH SERVICES AND SOCIAL SERVICES  
(only privately funded services)  
A. Hospital services 
(CPC 9311) 
B. Ambulance services 
(CPC 93192) 
C. Residential health facilities other than hospital services 
(CPC 93193)  Unbound.  
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, restaurants and catering 
(CPC 641 and CPC 642) 
excluding catering in air transport services (23 ) None. 
B. Travel agencies and tour operators services 
(including tour managers) 
(CPC 7471)  None.  
C. Tourist guides services 
(CPC 7472)  None. 
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services) (only privately funded services)  
A. Entertainment services 
(including theatre, live bands, circus and discotheque services) 
(CPC 9619)  None.
EN 15.12.2012 Official Journal of the European Union 2305
 Economic activities, services sectors and sub-sectors  Description of reservations  
B. News and press agencies services 
(CPC 962)  None. 
C. Libraries, archives, museums and other cultural services 
(CPC 963)  None. 
D. Sporting services 
(CPC 9641)  None. 
E. Recreation park and beach services 
(CPC 96491)  None. 
16. TRANSPORT SERVICES 
A. Maritime transport 
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (24 ) Unbound.  
B. Internal waterways transport 
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  None. 
C. Rail transport 
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112) 
c) Pushing and towing services 
(CPC 7113)  None.
EN 2306 Official Journal of the European Union 15.12.2012
 Economic activities, services sectors and sub-sectors  Description of reservations  
D. Road transport 
a) Passenger transportation 
(CPC 7121 and CPC 7122)  Unbound.  
b) Freight transportation 
(CPC 7123)  Unbound.  
E. Pipeline transport of goods other than fuel (25 ) 
(CPC 7139)  Unbound.  
17. SERVICES AUXILIARY TO TRANSPORT (26 ) 
A. Services auxiliary to maritime transport 
a) Maritime cargo handling services 
b) Storage and warehousing Services 
(part of CPC 742) 
c) Customs clearance services 
d) Container station and depot services 
e) Maritime agency services 
f) Maritime freight forwarding services 
g) Rental of vessels with crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  Unbound.  
B. Services auxiliary to internal waterways transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742)  Unbound.
EN 15.12.2012 Official Journal of the European Union 2307
 Economic activities, services sectors and sub-sectors  Description of reservations  
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of vessels with crew 
(CPC 7223) 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745) 
g) Other supporting and auxiliary services 
(part of CPC 749)  
C. Services auxiliary to rail transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113) 
e) Supporting services for rail transport services 
(CPC 743) 
f) Other supporting and auxiliary services 
(part of CPC 749)  Unbound.  
D. Services auxiliary to road transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748)  Unbound.
EN 2308 Official Journal of the European Union 15.12.2012
 Economic activities, services sectors and sub-sectors  Description of reservations  
d) Rental of commercial road vehicles with operators 
(CPC 7124) 
e) Supporting services for road transport equipment 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  
E. Services auxiliary to air transport services 
a) Ground handling services (including catering) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of aircraft with crew 
(CPC 734) 
e) Sales and marketing 
f) Computer reservations system 
g) Airport management  Unbound.  
F. Services auxiliary to pipeline transport of goods other than fuel (27 ) 
Storage and warehouse services of goods other than fuel transported by 
pipelines 
(part of CPC 742)  Unbound.  
18. ENERGY SERVICES  
A. Services incidental to mining 
(CPC 883) (28 ) Unbound.  
B. Pipeline transportation of fuels 
(CPC 7131)  Unbound.  
C. Storage and warehouse services of fuels transported through pipelines 
(part of CPC 742)  Unbound.
EN 15.12.2012 Official Journal of the European Union 2309
 Economic activities, services sectors and sub-sectors  Description of reservations  
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271) 
and wholesale trade services of electricity, steam and hot water  Unbound.  
E. Retailing services of motor fuel 
(CPC 613)  Unbound.  
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled) gas, steam and hot water  Unbound.  
G. Services incidental to energy distribution 
(CPC 887)  Unbound.  
19. OTHER SERVICES NOT INCLUDED ELSEWHERE  
A. Washing, cleaning and dyeing services 
(CPC 9701)  None. 
B. Hairdressing services 
(CPC 97021)  None. 
C. Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  None. 
D. Other beauty treatment services n.e.c 
(CPC 97029)  None. 
E. Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation purposes (29 ) 
(CPC ver. 1.0 97230)  None. 
F. Telecommunications connection services 
(CPC 7543)  Unbound.
EN 2310 Official Journal of the European Union 15.12.2012
 Economic activities, services sectors and sub-sectors  Description of reservations  
H. Domestic services 
(CPC 7543)  None.  
(1 ) For greater certainty, this clause applies to foreign workers under an employment relation and without prejudice of commitmen ts undertaken by El Salvador under Chapter 4 (Temporary Presence of Natural Persons for Business 
Purposes). 
(2 ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be foun d in ENERGY SERVICES under 18.A. 
(3 ) Does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h). 
(4 ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content. 
(5 ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p). 
(6 ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be f ound in ENERGY SERVICES. 
(7 ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee  or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES. 
(8 ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot w ater, which are to be found in ENERGY SERVICES. 
(9 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 6.A.a). Legal  services. 
(10 ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services. 
(11 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(12 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to  6.F.l) 4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Comp uter and related services. 
(13 ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p). 
(14 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 6.B. Computer and related services. 
(15 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(16 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(17 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D. 
(18 ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l). 
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and 18.F. 
(19 ) Retail sales of pharmaceutical, medical and orthopedic goods are to be found under PROFESSIONAL SERVICES in 6.A.k). 
(20 ) Corresponds to sewage services. 
(21 ) Corresponds to Cleaning Services of Exhaust Gases. 
(22 ) Corresponds to parts of Nature and Landscape Protection Services. 
(23 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling se rvices. 
(24 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(25 ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 18.B. 
(26 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F .l) 1 to 6.F.l) 4. 
(27 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES under 18.C. 
(28 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation of 
completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover a nd well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8.  CONSTRUCTION SERVICES. 
(29 ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by  nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).
GUATEMALA 
1. The list of commitments below indicates the economic activities, services sectors and sub-sectors committed 
pursuant to Article 174, paragraph 2 of this Agreement and the applicable reservations and conditions on key 
personnel and graduate trainees. The list is composed of the following elements:  
(a) first column indicating the economic activities, services sectors or sub-sectors in which the commitment is 
assumed by the Party, and the scope to which the reservations and conditions apply;  
(b) A second column listing the applicable reservations and conditions.  
2. For the purpose of this list, the term none indicates economic activities, services sectors or sub-sectors where 
there are no specific reservations and conditions in given economic activities, services sectors or sub-sectors 
without prejudice to the horizontal reservations and conditions that apply. The term unbound indicates that no 
commitments have been made.  
3. Guatemala does not undertake any commitment on key personnel and graduate trainees in economic activities, 
service sectors or sub-sectors not mentioned in the list below.  
4. In identifying individual economic activities:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1 , 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991;  
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. Commitments on key personnel and graduate trainees do not apply in cases where the intent or effect of their 
temporary presence is to interfere with or otherwise affect the outcome of any labour/management dispute or 
negotiation.  
6. The list below does not include measures relating to qualification requirements and procedures, technical 
standards and licensing requirements (including any concession, permits, register and other authorisation) and 
procedures, and measures regarding employment, work and social security conditions when they do not 
constitute a limitation within the meaning of Article 174 of this Agreement. Those measures (for example, 
need to obtain a license, need to obtain recognition of qualifications in regulated sectors, need to pass specific 
examinations, including language examinations, need to have a legal domicile in the territory where the 
economic activity is performed, need to comply with national regulations and practices concerning minimum 
wages and with collective wage agreements in the host country), even if not listed, apply in any case to key 
personnel and graduate trainees of the EU Party.  
7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures 
concerning subsidies granted by the Parties.  
8. All requirements of the laws and regulations of Guatemala regarding entry, stay, work and social security 
measures shall continue to apply, including regulations concerning period of stay, minimum wages as well as 
collective wage agreements even if not listed below.  
9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the 
list of commitments on establishment.  
10. In those economic activities where economic needs tests are applied, their main criteria will be the assessment of 
the relevant market situation or the region where the service is to be provided, including with respect to the 
number of, and the impact on, existing services suppliers.  
11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus 
confer no rights directly to individual natural persons or juridical persons.EN 15.12.2012 Official Journal of the European Union 2311
EN 2312 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
HORIZONTAL RESERVATIONS 
All economic activities, and services sectors and sub-sector listed:  
1. Every employer is prohibited to employ less than ninety percent of Guatemalan workers and pay them less than eighty-five per cent of the total wages earned in their respective business, unless otherwise 
provided under special laws. 
Both proportions may change: 
a) If so require obvious reasons of protecting and promoting the national economy, or lack of Guatemalans technicians in a part icular activity or defending national workers to demonstrate their abilities. In 
all these circumstances, the Executive Branch, through agreement reasoned issued through the Ministry of Labor and Social Secur ity, both ratios may decrease by up to ten per cent each and for a period 
of five years for each company, or increase them to eliminate the participation of foreign workers. 
In case the Ministry authorises the reduction of rates expressed before, it should require companies to prepare Guatemalan tech nicians in the branch of their activities within that purpose was granted; and 
b) When authorised and controlled immigration occur by the Executive Branch or contracted by the same, and entering or have ent ered the country to work in the establishment or development of settled 
agriculture or livestock, welfare institutions or cultural character; or in the case of Central American origin. In all these c ircumstances, the scope of the respective modification should be given the 
discretion of the Executive Branch, but the agreement that was handed down through the Ministry of Labour and Social Security m ust clearly state the reasons, limit and duration of the change is made. 
For the purposes of the first paragraph fractions should not be taken into account, and when the total number of employees does  not exceed five, four of them shall be Guatemalans. 
The provision of this measure does not apply to managers, administrators, supervisors and general managers of companies. 
For greater certainty this clause applies to foreign workers under an employment relationship in the host country and without p rejudice of the commitments made under Chapter 4 (Temporary Presence 
of Natural Persons for Business Purposes).  
2. Economic activities considered as public utilities may be subject to a public monopoly or to exclusive rights granted to nat ural persons or juridical persons, public or private.  
3. Guatemala reserves the right to adopt or maintain any measure that guarantees rights or preferences for Minorities and Indig enous Populations, socially and economically disadvantaged.  
4. An authorisation of entry and temporary stay under this list shall not supersede the non-discriminatory requirements demande d to the exercise of a profession or activity according to the specific regulatory 
framework in force.  
5. The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the Lists of Comm itments on Establishment, shall apply to the commitments set out in this list.  
SPECIFIC RESERVATIONS  
1. AGRICULTURE, HUNTING, FORESTRY  
A. Agriculture, hunting 
(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding services  None. 
B. Forestry and logging 
(ISIC rev 3.1: 020) excluding services  Nationality condition.
EN 15.12.2012 Official Journal of the European Union 2313
 Economic activity or services sector or sub-sector  Description of reservations  
3. MINING AND QUARRYING  
A. Mining of coal and lignite; extraction of peat 
(ISIC rev 3.1: 10)  None. 
B. Extraction of crude petroleum and natural gas (1 ) 
(ISIC rev 3.1: 1110)  None. 
C. Mining of metal ores 
(ISIC rev 3.1: 13)  None. 
4. MANUFACTURING (2 ) 
(excluding distribution of arms, munitions, explosives and other war material)  
B. Manufacture of tobacco products 
(ISIC rev 3.1: 16)  None. 
C. Manufacture of textiles 
(ISIC rev 3.1: 17)  None. 
D. Manufacture of wearing apparel; dressing and dyeing of fur 
(ISIC rev 3.1: 18)  None. 
E. Tanning and dressing of leather; manufacture of luggage, handbags, 
saddlery, harness and footwear 
(ISIC rev 3.1: 19)  None. 
F. Manufacture of wood and of products of wood and cork, except furniture; 
manufacture of articles of straw and plaiting materials 
(ISIC rev 3.1: 20)  None. 
G. Manufacture of paper and paper products 
(ISIC rev 3.1: 21)  None. 
L. Manufacture of rubber and plastics products 
(ISIC rev 3.1: 25)  None.
EN 2314 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
P. Manufacture of machinery  
a) Manufacture of general purpose machinery 
(ISIC rev 3.1: 291)  None. 
b) Manufacture of special purpose machinery other than weapons and 
munitions 
(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)  None. 
d) Manufacture of office, accounting and computing machinery 
(ISIC rev 3.1: 30)  None. 
f) Manufacture of radio, television and communication equipment and 
apparatus 
(ISIC rev 3.1: 32)  None. 
Q. Manufacture of medical, precision and optical instruments, watches and 
clocks 
(ISIC rev 3.1: 33)  None. 
R. Manufacture of motor vehicles, trailers and semi-trailers 
(ISIC rev 3.1: 34)  None. 
5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER 
(excluding nuclear based electricity generation)  
A. Production of electricity; transmission and distribution of electricity on own 
account 
(part of ISIC rev 3.1: 4010) (3 ) None. 
6. BUSINESS SERVICES  
A. Professional services  
a) Legal services 
(CPC 861) (4 ) 
excluding legal advisory and legal documentations and certification services 
provided by legal professionals entrusted with public functions, such as 
notaries.  None.
EN 15.12.2012 Official Journal of the European Union 2315
 Economic activity or services sector or sub-sector  Description of reservations  
b) 1. Accounting and bookkeeping services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220)  None. 
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)  None. 
c) Taxation advisory services 
(CPC 863) (5 ) None. 
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  None. 
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  None. 
h) Medical (including psychologists) and dental services 
(CPC 9312 and part of CPC 85201)  None. 
i) Veterinary services 
(CPC 932)  None. 
B. Computer and related services 
(CPC 84)  None. 
C. Research and development services (R&D)  
a) R & D services on natural sciences 
(CPC 851 excluding organic resources)  None. 
b) R & D services on social sciences and humanities 
(CPC 852 excluding psychologists services) (6 ) None.
EN 2316 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
D. Real estate services (7 ) 
a) Involving own or leased property 
(CPC 821)  None. 
b) On a fee or contract basis 
(CPC 822)  None. 
E. Rental/leasing services without operators  
b) Relating to aircraft 
(CPC 83104)  None. 
d) Relating to other machinery and equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  None. 
F. Other business services  
a) Advertising 
(CPC 871)  None. 
b) Market research and opinion polling 
(CPC 864)  None. 
c) Management consulting services 
(CPC 865)  None. 
d) Services related to management consulting 
(CPC 866)  None. 
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  None. 
l) 2. Maintenance and repair of rail transport equipment 
(part of CPC 8868)  None.
EN 15.12.2012 Official Journal of the European Union 2317
 Economic activity or services sector or sub-sector  Description of reservations  
l) 4. Maintenance and repair of aircraft and parts thereof 
(part of CPC 8868)  None. 
r) 1. Translation and interpretation services 
(CPC 87905)  None. 
r) 2. Interior design and other specialty design services 
(CPC 87907)  None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  None. 
r) 7. Telephone answering services 
(CPC 87903)  None. 
7. COMMUNICATION SERVICES  
A. Courier services 
(CPC 75121)  None. 
B. Telecommunications services  
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (8 ), excluding broadcasting (9 ) None. 
8. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  Foreign specialist must have experience in the field of construction of at least two years.  
9. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material)  
A. Commission agents' services  
a) Commission agents' services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None.
EN 2318 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
B. Wholesale trade services  
a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Wholesale trade services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
D. Franchising 
(CPC 8929)  None. 
10. EDUCATIONAL SERVICES  
(only privately funded services)  
A. Primary education services 
(CPC 921) 
B. Secondary education services 
(CPC 922) 
C. Higher education services 
(CPC 923) 
D. Adult education services 
(CPC 924)  None. 
11. ENVIRONMENTAL SERVICES  
A. Waste water services 
(CPC 9401) (10 ) 
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse disposal services 
(CPC 9402) 
b) Sanitation and similar Services 
(CPC 9403) 
C. Protection of ambient air and climate 
(CPC 9404) (11 ) None.
EN 15.12.2012 Official Journal of the European Union 2319
 Economic activity or services sector or sub-sector  Description of reservations  
D. Remediation and clean up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 9406) (12 ) 
E. Noise and vibration abatement 
(CPC 9405) 
F. Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406)  
12. FINANCIAL SERVICES (13 ) 
A. Insurance and insurance-related services 
Sub-sectors 1-4  None. 
B. Banking and other financial services (excluding insurance) 
Sub-sectors 1-12  None. 
13. HEALTH SERVICES AND SOCIAL SERVICES  
(only privately funded services)  
A. Hospital services 
(CPC 9311) 
B. Ambulance services 
(CPC 93192) 
C. Residential health facilities other than hospital services 
(CPC 93193)  None. 
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, restaurants and catering 
(CPC 641 and CPC 642) 
excluding catering in air transport services (14 ) None.
EN 2320 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
B. Travel agencies and tour operators services (including tour managers) 
(CPC 7471)  None. 
C. Tourist guides services 
(CPC 7472)  Residence requirement.  
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services) (only privately funded services)  
A. Entertainment services (including theatre, live bands, circus and discotheque 
services) 
(CPC 9619)  None. 
B. News and press agencies services 
(CPC 962)  None. 
C. Libraries, archives, museums and other cultural services 
(CPC 963)  None. 
D. Sporting services 
(CPC 9641)  None. 
16. TRANSPORT SERVICES 
A. Maritime transport  
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (15 ) None. 
B. Internal waterways transport  
a) Passenger transportation 
(CPC 7221)  None.
EN 15.12.2012 Official Journal of the European Union 2321
 Economic activity or services sector or sub-sector  Description of reservations  
C. Rail transport  
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112)  None. 
D. Road transport  
a) Passenger transportation 
(CPC 7121 and CPC 7122)  None. 
17. SERVICES AUXILIARY TO TRANSPORT (16 ) 
B. Services auxiliary to internal waterways transport  
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of vessels with crew 
(CPC 7223)  None. 
C. Services auxiliary to rail transport  
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748)  None.
EN 2322 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
D. Services auxiliary to road transport  
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
e) Supporting services for road transport equipment 
(CPC 744)  None. 
E. Services auxiliary to air transport services  
a) Ground handling services (including catering) 
b) Storage and warehouse services 
(part of CPC 742) 
e) Sales and marketing 
f) Computer reservations system 
g) Airport management  None. 
18. ENERGY SERVICES  
B. Pipeline transportation of fuels 
(CPC 7131)  None. 
C. Storage and warehouse services of fuels transported through pipelines 
(part of CPC 742)  None. 
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271) 
and wholesale trade services of electricity, steam and hot water  None. 
E. Retailing services of motor fuel 
(CPC 613)  None.
EN 15.12.2012 Official Journal of the European Union 2323
 Economic activity or services sector or sub-sector  Description of reservations  
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled) gas, steam and hot water  None. 
G. Services incidental to energy distribution 
(CPC 887)  None.  
(1 ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be foun d in ENERGY SERVICES. 
(2 ) Does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES. 
(3 ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be f ound in ENERGY SERVICES. 
(4 ) Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and ce rtification services. Provision of legal services is only authorised in respect of public international law, Guatemala 
law and the law of any jurisdiction where the service supplier or its personnel is qualified to practice as lawyer, and is subj ect to licensing requirements applicable in Guatemala. Legal services in respect of Guatemalan law shall in 
principle be carried out by or though a fully qualified lawyer admitted to the Bar in Guatemala acting personally. Full admissi on to the Bar in Guatemala is necessary for representation before the Courts and other competent authorities 
in Guatemala since it involves practice of Guatemalan procedural law. 
(5 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 6.A.a). Legal  services. 
(6 ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services. 
(7 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(8 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 6.B. Computer and related services. 
(9 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio program sign als to the general public, but does not cover contribution links between operators. 
(10 ) Corresponds to sewage services. 
(11 ) Corresponds to Cleaning Services of Exhaust Gases. 
(12 ) Corresponds to parts of Nature and Landscape Protection Services. 
(13 ) Subject to the definition of the regulatory framework. 
(14 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling se rvices. 
(15 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(16 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F .l) 1, 2 and 4.
HONDURAS 
1. The list of commitments below indicates the economic activities, services sectors and sub-sectors committed pursuant 
to Article 174, paragraph 2 of this Agreement and the applicable reservations and conditions on key personnel and 
graduate trainees. The list is composed of the following elements:  
(a) A first column indicating the economic activities, services sectors or sub- sectors in which the commitment is 
assumed by the Party, and the scope to which the reservations and conditions apply;  
(b) A second column listing the applicable reservations and conditions.  
2. For the purpose of this list, the term none indicates economic activities, services sectors or sub-sectors where there 
are no specific reservations and conditions in a given economic activities without prejudice to the horizontal 
reservations and conditions that apply. The term unbound indicates that no commitments have been made.  
3. Honduras does not undertake any commitment on key personnel and graduate trainees in economic activities 
services sectors or sub-sectors not mentioned in the list below.  
4. In identifying individual economic activities:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1, 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; 
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. Commitments on key personnel and graduate trainees do not apply in cases where the intent or effect of their 
temporary presence is to interfere with or otherwise affect the outcome of any labour/management dispute or 
negotiation.  
6. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permits, register and other authorisation) and procedures, and 
measures regarding employment, work and social security conditions when they do not constitute a reservation 
within the meaning of Article 174 of this Agreement. Those measures (for example, need to obtain a license, need to 
obtain recognition of qualifications in regulated sectors, need to pass specific examinations, including language 
examinations, need to have a legal domicile in the territory where the economic activity is performed, even if not 
listed, apply in any case to key personnel and graduate trainees of the EU Party.  
7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
8. All requirements of the laws and regulations of Honduras regarding entry, stay, work and social security measures 
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage 
agreements even if not listed below.  
9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list 
of commitments on establishment.  
10. In those economic activities where economic needs tests are applied, their main criteria will be the assessment of the 
relevant market situation or the region where the service is to be provided, including with respect to the number of, 
and the impact on, existing services suppliers.  
11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer 
no rights directly to individual natural persons or juridical persons.EN 2324 Official Journal of the European Union 15.12.2012
EN 15.12.2012 Official Journal of the European Union 2325
 Economic activity or services sector or sub-sectors  Description of reservations  
HORIZONTAL RESERVATIONS 
All economic activities, and services sectors and sub- sectors listed:  
1. The supply of services by suppliers not resident in Honduras must contribute to the training of Honduran personnel in the sp ecialised fields of activity concerned. 
A ceiling of ten per cent is established for the number of foreign workers in an enterprise who may not receive more than fifte en per cent of total wages paid. 
The percentages referred to above do not apply to company managers, directors, administrators, supervisors or general executive s, provided that there are not more than two in each enterprise. 
In order to obtain the necessary work permit, foreigners must be resident in Honduras.  
2. An authorisation of entry and temporary stay under this list shall not supersede the non-discriminatory requirements demande d to the exercise of a profession or activity according to the specific regulatory 
framework in force.  
3. For the supply of the professional services in Honduras by foreigners the recognition of the university title by the  Universidad Nacional Autonoma de Honduras  is required. For such recognition it is required to 
be resident in Honduras, also the obligatory incorporation in the association or corresponding professional school is required.  
4. For categoría  key personnel and graduate trainees, the temporary entry and stay shall be for a period up to one year, renewable up to the ma ximum duration possible in accordance with the relevant 
provisions.  
5. The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the list of commi tments on establishment, shall apply to the commitments set out in this list.  
6. All requirements of the laws and regulations of Honduras Party regarding entry, stay, work and social security measures shal l continue to apply, including regulations concerning period of stay, minimum 
wages as well as collective wage agreements even if not listed below.  
1. AGRICULTURE, HUNTING, FORESTRY  
A. Agriculture, hunting 
(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and consultancy 
services (1 ) Nationality condition.  
B. Forestry and logging 
(ISIC rev 3.1: 020) excluding advisory and consultancy services (1 ) Nationality condition.  
2. FISHING AND AQUACULTURE 
(ISIC rev.3.1: 0501, 0502) excluding services  Nationality condition.  
3. MINING AND QUARRYING  
A. Mining of coal and lignite; extraction of peat 
(ISIC rev 3.1: 10)  None.
EN 2326 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sectors  Description of reservations  
B. Extraction of crude petroleum and natural gas (2 ) 
(ISIC rev 3.1: 1110)  None. 
C. Mining of metal ores 
(ISIC rev 3.1: 13)  None. 
D. Other mining and quarrying 
(ISIC rev 3.1: 14)  None. 
4. MANUFACTURING (3 ) 
(excluding distribution of arms, munitions, explosives and other war material)  
H. Publishing, printing and reproduction of recorded media (4 ) 
(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract 
basis (5 )) None. 
6. BUSINESS SERVICES  
A. Professional services  
a) Legal services 
(CPC 861) 
excluding legal advisory and legal documentations and certification services 
provided by legal professionals entrusted with public functions, such as 
notaries.  Is subject to a nationality condition.  
b) 1. Accounting and bookkeeping services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220)  Residency requirement.  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)  Residency requirement.  
c) Taxation advisory services 
(CPC 863) (6 ) Residency requirement.
EN 15.12.2012 Official Journal of the European Union 2327
 Economic activity or services sector or sub-sectors  Description of reservations  
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  Residency requirement.  
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  Residency requirement.  
h) Medical (including psychologists) and dental services 
(CPC 9312 and part of CPC 85201)  Residency requirement.  
i) Veterinary services 
(CPC 932)  Residency requirement.  
j) 1. Midwives services 
(part of CPC 93191)  None. 
j) 2. Services provided by nurses, physiotherapists and paramedical personnel 
(part of CPC 93191)  Residency requirement.  
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211)  None. 
B. Computer and related services 
(CPC 84)  None. 
C. Research and development services (R&D)  
a) R & D services on natural sciences 
(CPC 851 excluding organic resources)  None. 
b) R & D services on social sciences and humanities 
(CPC 852 excluding psychologists services) (7 ) None.
EN 2328 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sectors  Description of reservations  
c) Interdisciplinary R & D services 
(CPC 853)  None. 
D. Real estate services (8 ) 
a) Involving own or leased property 
(CPC 821)  None. 
b) On a fee or contract basis 
(CPC 822)  None. 
E. Rental/leasing services without operators  
e) Relating to personal and household goods 
(CPC 832)  None. 
f) Telecommunications equipment rental 
(CPC 7541)  None. 
F. Other business services  
e) Technical testing and analysis services 
(CPC 8676)  None. 
f) Advisory and consulting services incidental to agriculture, hunting and 
forestry 
(part of CPC 881)  Residence requirements for agronomists.  
j) 2. Security services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  Nationality conditions for managing and specialised personnel.  
k) Related scientific and technical consulting services 
(CPC 8675)  None. 
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  None.
EN 15.12.2012 Official Journal of the European Union 2329
 Economic activity or services sector or sub-sectors  Description of reservations  
l) 2. Maintenance and repair of rail transport equipment 
(part of CPC 8868)  None. 
l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and 
road transport equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  None. 
l) 5. Maintenance and repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (9 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  None. 
m) Building-cleaning services 
(CPC 874)  None. 
n) Photographic services 
(CPC 875)  None. 
o) Packaging services 
(CPC 876)  
p) Printing and publishing 
(CPC 88442)  None. 
q) Convention services 
(part of CPC 87909)  None. 
r) 1. Translation and interpretation services 
(CPC 87905)  None. 
r) 3. Collection agency services 
(CPC 87902)  None. 
r) 4. Credit reporting services 
(CPC 87901)  None.
EN 2330 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sectors  Description of reservations  
r) 5. Duplicating services 
(CPC 87904) (10 ) None. 
b) Satellite broadcast transmission services (11 ) 
7. COMMUNICATION SERVICES  
A. Courier services 
(CPC 75121)  None. 
B. Telecommunications services  
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (12 ), excluding broadcasting (13 ) None. 
b) Satellite broadcast transmission services (11 ) None. 
8. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  None. 
C. Retailing services (14 ) 
c) Food retailing services 
(CPC 631)  None. 
10. EDUCATIONAL SERVICES  
(only privately funded services)  
A. Primary education services 
(CPC 921) 
B. Secondary education services 
(CPC 922) 
C. Higher education services 
(CPC 923)  Condition of nationality for the managing or supervisor and teachers.
EN 15.12.2012 Official Journal of the European Union 2331
 Economic activity or services sector or sub-sectors  Description of reservations  
11. ENVIRONMENTAL SERVICES  
A. Waste water services 
(CPC 9401) (15 ) 
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse disposal services 
(CPC 9402) 
b) Sanitation and similar Services 
(CPC 9403) 
c) Protection of ambient air and climate 
(CPC 9404) (16 ) 
d) Remediation and clean up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 9406) (17 ) 
e) Noise and vibration abatement 
(CPC 9405) 
f) Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406) 
g) Other environmental and ancillary services 
(CPC 9409)  None. 
12. FINANCIAL SERVICES  
A. Insurance and insurance-related services  Branches of foreign insurance institutions must have at least one (1) representative with domiciled in Honduras, who must have  
enough faculties to act in Honduras and to carry out and be liable for the branch's transactions.  
B. Banking and other financial services (excluding insurance)  Branches of foreign financial institutions must have at least two (2) representatives domiciled in Honduras. These must have t he 
requisite authorisation to act in Honduras and to carry out and assume responsibility for the operations of the branch.  
13. HEALTH SERVICES AND SOCIAL SERVICES  
(only privately funded services)  
A. Hospital services 
(CPC 9311)  None.
EN 2332 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sectors  Description of reservations  
B. Ambulance services 
(CPC 93192) 
C. Residential health facilities other than hospital services 
(CPC 93193)  
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, restaurants and catering 
(CPC 641 and CPC 642) 
excluding catering in air transport services (18 ) None.  
B. Travel agencies and tour operators services (including tour managers) 
(CPC 7471)  None. 
C. Tourist guides services 
(CPC 7472)  None. 
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services) (only privately funded services)  
A. Entertainment services (including theatre, live bands, circus and discotheque 
services) 
(CPC 9619)  None. 
16. TRANSPORT SERVICES  
A. Maritime transport 
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (19 ) Subject to a nationality condition.  
D. Road transport 
a) Passenger transportation 
(CPC 7121 and CPC 7122)  Subject to a nationality condition.
EN 15.12.2012 Official Journal of the European Union 2333
 Economic activity or services sector or sub-sectors  Description of reservations  
b) Freight transportation 
(CPC 7123)  
E. Pipeline transport of goods other than fuel (20 ) 
(CPC 7139)  Subject to a nationality condition.  
17. SERVICES AUXILIARY TO TRANSPORT (21 ) 
A. Services auxiliary to maritime transport 
a) Maritime cargo handling services 
b) Storage and warehousing Services 
(part of CPC 742) 
c) Customs clearance services 
d) Container station and depot services 
e) Maritime agency services 
f) Maritime freight forwarding services 
g) Rental of vessels with crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  None. 
B. Services auxiliary to internal waterways transport 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745)  None. 
D. Services auxiliary to road transport 
d) Rental of commercial road vehicles with operators 
(CPC 7124)  None.
EN 2334 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sectors  Description of reservations  
E. Services auxiliary to air transport services 
b) Storage and warehouse services 
(part of CPC 742)  None.  
18. ENERGY SERVICES  
A. Services incidental to mining 
(CPC 883) (22 ) None. 
19. OTHER SERVICES NOT INCLUDED ELSEWHERE  
A. Washing, cleaning and dyeing services 
(CPC 9701)  None. 
B. Hairdressing services 
(CPC 97021)  None. 
C. Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  None. 
D. Other beauty treatment services n.e.c 
(CPC 97029)  None. 
E. Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation purposes (23 ) 
(CPC ver. 1.0 97230)  None.  
(1 ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in Business Services under 6.F.f) and 6.F.g). 
(2 ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be foun d in Energy services under 18.A. 
(3 ) Does not include advisory services incidental to manufacturing, which are to be found in Business Services under 6.F.h). 
(4 ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content. 
(5 ) Publishing and printing on a fee or contract basis is to be found in Business services under 6.F.p). 
(6 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 6.A.a). Legal  services. 
(7 ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services. 
(8 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(9 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to  6.F.l) 4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Comp uter services. 
(10 ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p). 
(11 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(12 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 6.B. Computer services. 
(13 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators.
EN 15.12.2012 Official Journal of the European Union 2335
 (14 ) Does not include maintenance and repair services, which are to be found in Business Services under 6.B. and 6.F.l). 
Does not include retailing services of energy products which are to be found in Energy services under 18.E and 18.F. 
(15 ) Corresponds to sewage services. 
(16 ) Corresponds to Cleaning services of exhaust gases. 
(17 ) Corresponds to parts of Nature and landscape protection services. 
(18 ) Catering in air transport services is to be found in Services Auxiliar to Transport Services under 17.E.a) Ground handling se rvices. 
(19 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(20 ) Pipeline transportation of fuels is to be found in Energy services under 18.B. 
(21 ) Does not include maintenance and repair services of transport equipment, which are to be found in Business Services under 6.F .l) 1 to 6.F.l) 4. 
(22 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8.  Construction services 
(23 ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by  nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).
NICARAGUA  
1. The list of commitments below indicates the economic activities, services sectors and sub-sectors committed pursuant 
to Article 174, paragraph 2 of this Agreement and the applicable reservations and conditions on key personnel and 
graduate trainees. The list is composed of the following elements:  
(a) A first column indicating the economic activities, services sectors and sub-sectors in which the commitment is 
assumed by the Party, and the scope to which the reservations and conditions apply;  
(b) A second column listing the applicable reservations and conditions.  
2. For the purpose of this list, the term none indicates economic activities, services sectors or sub-sectors where there 
are no specific reservations and conditions in given economic activities, services sectors or sub-sectors without 
prejudice to the horizontal reservations and conditions that apply. The term unbound indicates that no commitments 
have been made.  
3. Nicaragua does not undertake any commitment on key personnel and graduate trainees in economic activities, 
services sectors and sub-sectors not mentioned in the list below.  
4. In identifying individual economic activities:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1 , 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; 
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. Commitments on key personnel and graduate trainees do not apply in cases where the intent or effect of their 
temporary presence is to interfere with or otherwise affect the outcome of any labour/management dispute or 
negotiation.  
6. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permits, register and other authorisation) and procedures when 
they do not constitute a reservation within the meaning of Article 174 of this Agreement. Those measures (for 
example, need to obtain a license, need to obtain recognition of qualifications in regulated sectors, need to pass 
specific examinations, including language examinations, need to have a legal domicile in the territory where the 
economic activity is performed), even if not listed, apply in any case to key personnel and graduate trainees of the EU 
Party.  
7. In accordance with Article 159 paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
8. All requirements of the laws and regulations of Nicaragua regarding entry, stay, work and social security measures 
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage 
agreements even if not listed below.  
9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list 
of commitments on establishment.  
10. In those economic activities where economic needs tests are applied, their main criteria will be the assessment of the 
relevant market situation or the region where the service is to be provided, including with respect to the number of, 
and the impact on, existing services suppliers.  
11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer 
no rights directly to individual natural persons or juridical persons.EN 2336 Official Journal of the European Union 15.12.2012
EN 15.12.2012 Official Journal of the European Union 2337
 Economic activity or services sector or sub-sector  Description of reservations  
HORIZONTAL RESERVATIONS 
All economic activities, and services sectors and sub-sectors listed:  
Employers are required to employ a minimum of ninety per cent of Nicaraguan employees. In special circumstances, the Ministry o f Labour may authorise the employment of a larger number of foreigners 
where it is difficult or impossible to replace them by nationals, in which case the employers must train Nicaraguan personnel u nder the supervision and control of the Ministry for a period of not more than 
five years (1 ). 
Key Personnel:  
Intra-corporate transferees  
Within the prescribed limit, temporary employment is permitted for a maximum period of three years for personnel transferred fr om the parent company in the country of origin to subsidiaries or branches 
established in Nicaragua. Staff must have worked in the parent company for at least two years prior to the time of the transfer . The commitment is limited to senior managerial personnel or specialised 
personnel with professional qualifications, with knowledge of and recognised experience in the corresponding service area. 
Residency required for Key Personnel. 
Unbound for Graduated Trainees. 
The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the Lists of Commitm ents on Establishment, shall apply to the commitments set out in this list.  
SPECIFIC RESERVATIONS  
1. AGRICULTURE, HUNTING, FORESTRY  
A. Agriculture, hunting 
(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and consultancy 
services (2 ) None. 
B. Forestry and logging 
(ISIC rev 3.1: 020) excluding advisory and consultancy services (2 ) None. 
2. FISHING AND AQUACULTURE 
(ISIC rev.3.1: 0501, 0502) excluding services  None. 
3. MINING AND QUARRYING  
4. MANUFACTURING (3 ) 
A. Manufacture of food products and beverages 
(ISIC rev 3.1: 151, 152, 153, 154)  None. 
B. Manufacture of tobacco products 
(ISIC rev 3.1: 16)  None.
EN 2338 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
C. Manufacture of textiles 
(ISIC rev 3.1: 17)  None. 
D. Manufacture of wearing apparel; dressing and dyeing of fur 
(ISIC rev 3.1: 18)  None. 
E. Tanning and dressing of leather; manufacture of luggage, handbags, 
saddlery, harness and footwear 
(ISIC rev 3.1: 19)  None. 
F. Manufacture of wood and of products of wood and cork, except furniture; 
manufacture of articles of straw and plaiting materials 
(ISIC rev 3.1: 20)  None. 
G. Manufacture of paper and paper products 
(ISIC rev 3.1: 21)  None. 
H. Publishing, printing and reproduction of recorded media (4 ) 
(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract 
basis (5 )) None. 
I. Manufacture of coke oven products 
(ISIC rev 3.1: 231)  None. 
J. Manufacture of refined petroleum products 
(ISIC rev 3.1: 232)  None. 
K. Manufacture of chemicals and chemical products other than explosives 
(ISIC rev 3.1: 24 excluding manufacturing of explosives)  None. 
L. Manufacture of rubber and plastics products 
(ISIC rev 3.1: 25)  None. 
M. Manufacture of other non-metallic mineral products 
(ISIC rev 3.1: 261)  None.
EN 15.12.2012 Official Journal of the European Union 2339
 Economic activity or services sector or sub-sector  Description of reservations  
N. Manufacture of basic metals 
(ISIC rev 3.1: 27)  None. 
O. Manufacture of fabricated metal products, except machinery and equipment 
(ISIC rev 3.1: 28)  None. 
P. Manufacture of machinery  
a) Manufacture of general purpose machinery 
(ISIC rev 3.1: 291)  None. 
b) Manufacture of special purpose machinery other than weapons and 
munitions 
(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)  None. 
c) Manufacture of domestic appliances n.e.c. 
(ISIC rev 3.1: 293)  None. 
d) Manufacture of office, accounting and computing machinery 
(ISIC rev 3.1: 30)  None. 
e) Manufacture of electrical machinery and apparatus n.e.c. 
(ISIC rev 3.1: 31)  None. 
f) Manufacture of radio, television and communication equipment and 
apparatus 
(ISIC rev 3.1: 32)  None. 
Q. Manufacture of medical, precision and optical instruments, watches and 
clocks 
(ISIC rev 3.1: 33)  None. 
R. Manufacture of motor vehicles, trailers and semi-trailers 
(ISIC rev 3.1: 34)  None. 
S. Manufacture of other (non-military) transport equipment 
(ISIC rev 3.1: 351, 352, 359 excluding manufacturing of warships, 
warplanes and other transport equipment for military use)  None.
EN 2340 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
T. Manufacture of furniture; manufacturing n.e.c. 
(ISIC rev 3.1: 361, 369)  None. 
U. Recycling 
(ISIC rev 3.1: 371)  None. 
5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER (EXCLUDING NUCLEAR BASED E LECTRICITY GENERATION)  
A. Production of electricity; transmission and distribution of electricity on own 
account 
(part of ISIC rev 3.1: 4010) (6 ) Unbound.  
B. Manufacture of gas; distribution of gaseous fuels through mains on own 
account 
(part of ISIC rev 3.1: 4020) (7 ) Unbound.  
C. Production of steam and hot water; distribution of steam and hot water on 
own account 
(part of ISIC rev 3.1: 4030) (8 ) Unbound.  
6. BUSINESS SERVICES  
A. Professional services  
a) Legal services 
(CPC 861) 
excluding legal advisory and legal documentations and certification services 
provided by legal professionals entrusted with public functions, such as 
notaries.  Unbound.  
b) 1. Accounting and bookkeeping services 
(CPC 86212 other than  "auditing services ", CPC 86213, CPC 86219 and 
CPC 86220)  Unbound.  
b) 2. Auditing services 
(CPC 86211 and 86212 other than accounting services)  Unbound.
EN 15.12.2012 Official Journal of the European Union 2341
 Economic activity or services sector or sub-sector  Description of reservations  
c) Taxation advisory services 
(CPC 863) (9 ) Unbound.  
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  None. 
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  None. 
h) Medical (including psychologists) and Dental services 
(CPC 9312 and part of CPC 85201)  None. 
i) Veterinary services 
(CPC 932)  None. 
j) 1. Midwives services 
(part of CPC 93191)  None. 
j) 2. Services provided by nurses, physiotherapists and paramedical personnel 
(part of CPC 93191)  None. 
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211) 
and other services supplied by pharmacists  None. 
B. Computer and Related Services 
(CPC 841, 842, 843, 844)  None. 
C. Research and Development Services (R&D)  
a) R & D services on natural sciences 
(CPC 851)  Unbound.
EN 2342 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
b) R & D services on social sciences and humanities 
(CPC 852 excluding psychologists services) (10 ) 
c) Interdisciplinary R & D services 
(CPC 853)  None. 
D. Real Estate Services (11 ) 
a) Involving own or leased property 
(CPC 821)  None. 
b) On a Fee or contract basis 
(CPC 822)  None. 
E. Rental/leasing services without operators  
a) Relating to ships 
(CPC 83103)  None. 
b) Relating to aircraft 
(CPC 83104)  None. 
c) Relating to other transport equipment 
(CPC 83101, CPC 83102 and CPC 83105)  None. 
d) Relating to other machinery and equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  None. 
e) Relating to personal and household goods 
(CPC 832)  Unbound.  
f) Telecommunications equipment rental 
(CPC 7541)  None. 
F. Other Business Services  
a) Advertising 
(CPC 871)  None.
EN 15.12.2012 Official Journal of the European Union 2343
 Economic activity or services sector or sub-sector  Description of reservations  
b) Market research and opinion polling 
(CPC 864)  None. 
c) Management consulting services 
(CPC 865)  None. 
d) Services related to management consulting 
(CPC 866)  None. 
e) Technical testing and analysis services 
(CPC 8676)  Unbound.  
f) Advisory and consulting services incidental to agriculture, hunting and 
forestry 
(part of CPC 881)  None. 
g) Advisory and consulting services relating to fishing 
(part of CPC 882)  None. 
h) Advisory and consulting services incidental to manufacturing 
(part of CPC 884 and part of CPC 885)  None. 
Placement and Supply Services of Personnel  
i) 1. Executive search 
(CPC 87201)  Unbound.  
i) 2. Placement services 
(CPC 87202)  Unbound.  
i) 3. Supply services of office support personnel 
(CPC 87203)  Unbound.  
i) 4. Model agency services 
(part of CPC 87209)  Unbound.  
j) 1. Investigation services 
(CPC 87301)  Unbound.
EN 2344 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
j) 2. Security services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  Unbound.  
k) Related scientific and technical consulting services 
(CPC 8675)  Unbound.  
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  None. 
l) 2. Maintenance and repair of rail transport equipment 
(part of CPC 8868)  None. 
l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and 
road transport equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  None. 
l) 4. Maintenance and repair of aircraft and parts thereof 
(part of CPC 8868)  None. 
l) 5. Maintenance and repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (12 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  None. 
m) Building-cleaning services 
(CPC 874)  None. 
n) Photographic services 
(CPC 875) excluding CPC 87504  None. 
o) Packaging services 
(CPC 876)  None. 
p) Printing and publishing 
(CPC 88442)  None.
EN 15.12.2012 Official Journal of the European Union 2345
 Economic activity or services sector or sub-sector  Description of reservations  
q) Convention services 
(part of CPC 87909)  Unbound.  
r) 1. Translation and interpretation services 
(CPC 87905)  Unbound.  
r) 2. Interior design and other specialty design services 
(CPC 87907)  None. 
r) 3. Collection agency services 
(CPC 87902)  Unbound.  
r) 4. Credit reporting services 
(CPC 87901)  Unbound.  
r) 5. Duplicating services 
(CPC 87904) (13 ) None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  None. 
r) 7. Telephone answering services 
(CPC 87903)  None. 
7. COMMUNICATION SERVICES  
A. Courier Services 
(CPC 75121)  Unbound.  
B. Telecommunications Services  
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (14 ), excluding broadcasting (15 ) None. 
b) Satellite broadcast transmission services (16 ) Unbound.
EN 2346 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
8. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  None. 
9. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material)  
A. Commission agents' services  
a) Commission agents' services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Other commission agents' services 
(CPC 621)  None. 
B. Wholesale trade services  
a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Wholesale trade services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (17 )) Unbound.  
C. Retailing Services (18 ) 
a) Retailing services of motor vehicles, motorcycles and snowmobiles and 
parts and accessories thereof 
(CPC 61112, part of CPC 6113 and part of CPC 6121) 
b) Retailing services of telecommunication terminal equipment 
(part of CPC 7542) 
c) Food retailing services 
(CPC 631)  None.
EN 15.12.2012 Official Journal of the European Union 2347
 Economic activity or services sector or sub-sector  Description of reservations  
d) Retailing services of other (non-energy) goods, except retail sales of phar ­
maceutical, medical and orthopaedic goods (19 ) 
(CPC 632 excluding CPC 63211 and 63297)  
D. Franchising 
(CPC 8929)  None. 
10. EDUCATIONAL SERVICES  
(only privately funded services)  
A. Primary education services 
(CPC 921) 
B. Secondary education services 
(CPC 922) 
C. Higher education services 
(CPC 923) 
D. Adult education services 
(CPC 924)  Unbound.  
E. Other education services 
(CPC 929)  Unbound.  
11. ENVIRONMENTAL SERVICES  
A. Waste water services 
(CPC 9401) (20 ) Unbound.  
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse disposal services 
(CPC 9402)  None. 
b) Sanitation and similar services 
(CPC 9403)  Unbound.
EN 2348 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
C. Protection of ambient air and climate 
(CPC 9404) (21 ) None. 
D. Remediation and clean up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 9406) (22 ) None.  
E. Noise and vibration abatement 
(CPC 9405)  None. 
F. Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406)  None. 
G. Other environmental and ancillary services 
(CPC 9409)  Unbound.  
12. FINANCIAL SERVICES (23 ) 
A. Insurance and insurance-related services 
a. Life insurance (excluding pension funds) 
(CPC 8121) 
b. Non-life insurance 
CPC 8129) 
c. Reinsurance and retrocession services 
(CPC 81299*) 
d. Services auxiliary to insurance (including broking and agency services) 
(CPC 81401)  None. 
B. Banking and other financial services (excluding insurance)  
1. Acceptance of deposits and other repayable funds from the public. 
(CPC 81115, 81116 and 81119)  None. 
2. Lending of all types, including consumer credit, mortgage credit, factoring 
and financing of commercial transaction. 
(CPC 8113)
EN 15.12.2012 Official Journal of the European Union 2349
 Economic activity or services sector or sub-sector  Description of reservations  
3. Financial leasing. 
(CPC 8112)  
4. All payment and money transmission services, including credit, charge and 
debit cards, travellers cheques and bankers drafts. 
(CPC 81339**)  
5. Guarantees and commitments. 
(CPC 81199**)  
6. Trading for own account or for account of customers, whether on an 
exchange, in an over-the-counter market or otherwise, the following: 
(a) money market instruments (including cheques, bills, certificates of 
deposits); 
(b) foreign exchange; 
(CPC 81333) 
(c) transferable securities; 
(CPC 81321*)  
7. Participation in issues of all kinds of securities, including underwriting and 
placement as agent (whether publicly or privately) and provision of services 
related to such issues. 
(CPC 8132)  
8. Money broking.  None. 
9. Asset management, such as cash or portfolio management, all forms of 
collective investment management, pension fund management, custodial, 
depository and trust services.  
10. Settlement and clearing services for financial assets, including securities, 
derivative products, and other negotiable instruments.  
11. Provision and transfer of financial information, and financial data 
processing and related software by suppliers of other financial services.  
12. Advisory and other auxiliary financial services, excluding intermediation, 
on all services listed above in B.1 to B.11.
EN 2350 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
13. HEALTH SERVICES AND SOCIAL SERVICES  
(only privately funded services)  
A. Hospital services 
(CPC 9311) 
B. Ambulance services 
(CPC 93192) 
C. Residential health facilities other than hospital services 
(CPC 93193) 
D. Social services 
(CPC 933)  Unbound.  
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, restaurants and catering 
(CPC 641, CPC 642 and CPC 643) 
excluding catering in air transport services (24 ) None.  
B. Travel agencies and tour operators services (including tour managers) 
(CPC 7471)  None. 
C. Tourist guides services 
(CPC 7472)  None. 
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services) (only privately funded services)  
A. Entertainment services (including theatre, live bands, circus and discotheque 
services) 
(CPC 9619)  None, except all foreign artists or foreign musical bands may perform in Nicaragua solely by means of a prior contract. Foreign  
artists performing shows or reviews of a commercial nature shall include in their program a Nicaraguan artist or group that 
performs similar shows. 
The foreign artist, whom performs commercial public performances, will compensate to the respective association counterpart 
that are duly accredited in the  Instituto Nicaragüense de Cultura  with a ten percent over the contract value. 
Foreign artists or artistic groups not wishing to include a national artist in their program must pay one percent of the show's  net 
receipts to the  Instituto Nicaragüense de Cultura  unless the foreign artists' or groups' country of origin does not impose such tax 
on Nicaraguan artists or artistic groups. The foreign that had adjudicated any construction or design of public, pictured, o 
sculptural, monuments that be erect in Nicaragua, must be realised in association with Nicaraguan Artists. Unbound for CPC 
96193, 96195.
EN 15.12.2012 Official Journal of the European Union 2351
 Economic activity or services sector or sub-sector  Description of reservations  
B. News and press agencies services 
(CPC 962)  Unbound.  
C. Libraries, archives, museums and other cultural services 
(CPC 963)  None. 
D. Sporting services 
(CPC 964)  None. 
E. Recreation park and beach services 
(CPC 96491)  None. 
16. TRANSPORT SERVICES 
A. Maritime transport  
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (25 ) None. 
B. Internal waterways transport  
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  None. 
C. Rail transport  
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112)  Unbound.  
c) Pushing and towing services 
(CPC 7113)  Unbound.
EN 2352 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
D. Road transport  
a) Passenger Transportation 
(CPC 7121 and CPC 7122)  None. 
b) Freight Transportation 
(CPC 7123)  Unbound except for specialised personnel. 
Foreign companies of international cargo in order to establish in the country must meet the following special requirements: 
Fifty one per cent of its capital, at least, belongs to Nicaraguan people. 
The effective control and direction of the company are also in the hands of Nicaraguans.  
E. Pipeline transport of goods other than fuel (26 ) 
(CPC 7139)  Unbound.  
17. SERVICES AUXILIARY TO TRANSPORT (27 ) 
A. Services auxiliary to maritime transport 
a) Maritime cargo handling services  Unbound.  
b) Storage and warehousing services 
(part of CPC 742)  None. 
c) Customs clearance services  None. 
d) Container station and depot services  None. 
e) Maritime agency services  None. 
f) Maritime freight forwarding services  None. 
g) Rental of Vessels with Crew 
(CPC 7213)  None. 
h) Pushing and towing services 
(CPC 7214)  Unbound.  
i) Supporting services for maritime transport 
(part of CPC 745)  Unbound.
EN 15.12.2012 Official Journal of the European Union 2353
 Economic activity or services sector or sub-sector  Description of reservations  
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  None. Except for Catering.  
B. Services auxiliary to internal waterways transport  
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of vessels with crew 
(CPC 7223) 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745) 
g) Other supporting and auxiliary services 
(part of CPC 749)  Unbound.  
C. Services auxiliary to rail transport  
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113) 
e) Supporting services for rail transport services 
(CPC 743) 
f) Other supporting and auxiliary services 
(part of CPC 749)  Unbound.
EN 2354 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
D. Services auxiliary to road transport  
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of commercial road vehicles with operators 
(CPC 7124) 
e) Supporting services for road transport equipment 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  Unbound.  
E. Services auxiliary to air transport services  
a) Ground handling services (including catering)  Unbound.  
b) Storage and warehouse services 
(part of CPC 742)  None. 
c) Freight transport agency services 
(part of CPC 748)  None. 
d) Rental of aircraft with crew 
(CPC 734)  None. 
e) Sales and marketing  None. 
f) Computer reservations system  None. 
g) Airport management  Unbound.
EN 15.12.2012 Official Journal of the European Union 2355
 Economic activity or services sector or sub-sector  Description of reservations  
F. Services auxiliary to pipeline transport of goods other than fuel (28 ) 
a) Storage and warehouse services of goods other than fuel transported by 
pipelines 
(part of CPC 742)  Unbound.  
18. ENERGY SERVICES  
A. Services incidental to mining 
(CPC 883) (29 ) None. 
B. Pipeline transportation of fuels 
(CPC 7131)  None. 
C. Storage and warehouse services of fuels transported through pipelines 
(part of CPC 742)  None. 
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271) 
and wholesale trade services of electricity, steam and hot water  None. 
E. Retailing services of motor fuel 
(CPC 613) 
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled) gas, steam and hot water  None. 
G. Services incidental to energy distribution 
(CPC 887)  Unbound.  
19. OTHER SERVICES NOT INCLUDED ELSEWHERE  
a) Washing, cleaning and dyeing services 
(CPC 9701)  None.
EN 2356 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
b) Hairdressing services 
(CPC 97021)  None. 
c) Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  None. 
d) Other beauty treatment services n.e.c 
(CPC 97029)  None. 
e) Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation purposes (30 ) 
(CPC ver. 1.0 97230)  None.  
g) Telecommunications connection services 
(CPC 7543)  None. 
h) Domestic services 
(CPC 980)  None.  
(1 ) For greater certainty this clause applies to foreign workers under an employment relation and without prejudice to commitment s undertaken by Nicaragua under the chapter IV on temporary personal. 
(2 ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in BUSINESS SERVICES under 6.F.f) and 6.F.g). 
(3 ) Does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h). 
(4 ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content. 
(5 ) Publishing and printing on a fee or contract basis is to be found in BUSINESS SERVICES under 6.F.p). 
(6 ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be f ound in ENERGY SERVICES. 
(7 ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee  or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES. 
(8 ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot w ater, which are to be found in ENERGY SERVICES. 
(9 ) Does not include legal advisory and legal representational services on tax matters, which are to be found under 1.A.a). Legal  services. 
(10 ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services. 
(11 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(12 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to  6.F.l) 4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Comp uter services. 
(13 ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p). 
(14 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 6.B. Computer and related services. 
(15 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(16 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(17 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D. 
(18 ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l). 
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and 18.F. 
(19 ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 6.A.k). 
(20 ) Corresponds to sewage services. 
(21 ) Corresponds to Cleaning Services of Exhaust Gases. 
(22 ) Corresponds to parts of Nature and Landscape Protection Services. 
(23 ) Subject to the definition of the regulatory framework. 
(24 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling se rvices.
EN 15.12.2012 Official Journal of the European Union 2357
 (25 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(26 ) Pipeline transportation of fuels is to be found in ENERGY SERVICES under 18.B. 
(27 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES under 6.F .l) 1 to 6.F.l) 4. 
(28 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES. under 18.C. 
(29 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8.  CONSTRUCTION SERVICES. 
(30 ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by  nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).
PANAMA 
1. The list of commitments below indicates the economic activities, services sectors and sub-sectors committed pursuant 
to Articles 174 of this Agreement and the applicable reservations and conditions on key personnel and graduate 
trainees. The list is composed of the following elements:  
(a) A first column indicating the economic activities, services sectors or sub-sectors in which the commitment is 
assumed by the Party, and the scope to which the reservations and conditions apply;  
(b) A second column listing the applicable reservations and conditions.  
2. For the purpose of this list, the term None indicates an economic activities, services sectors or sub-sectors where 
there are no specific reservations and conditions in given economic activities, services sectors or sub-sectors without 
prejudice to the horizontal reservations and conditions that apply. The term unbound indicates that no commitments 
have been made.  
3. Panama does not undertake any commitment on key personnel and graduate trainees in economic activities, services 
sectors or sub-sectors not mentioned in the list below.  
4. In identifying individual economic activities:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1, 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; 
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. Commitments on key personnel and graduate trainees do not apply in cases where the intent or effect of their 
temporary presence is to interfere with or otherwise affect the outcome of any labour/management dispute or 
negotiation.  
6. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permits, register and other authorisation) and procedures, and 
measures regarding employment, work and social security conditions when they do not constitute a limitation within 
the meaning of Articles 174 and 175 of this Agreement. Those measures (for example need to obtain a license, need 
to obtain recognition of qualifications in regulated sectors, need to pass specific examinations, including language 
examinations, need to have a legal domicile in the territory where the economic activity is performed, need to 
comply with national regulations and practices concerning minimum wages and with collective wage agreements in 
the host country), even if not listed, apply in any case to key personnel and graduate trainees of the EU Party.  
7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
8. All requirements of the laws and regulations of Panama regarding entry, stay, work and social security measures shall 
continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage 
agreements even if not listed below.  
9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list 
of commitments on establishment.  
10. In those economic activities where economic needs tests are applied, their main criteria will be the assessment of the 
relevant market situation or the region where the service is to be provided, including with respect to the number of, 
and the impact on, existing services suppliers.  
11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer 
no rights directly to individual natural persons or juridical persons.EN 2358 Official Journal of the European Union 15.12.2012
EN 15.12.2012 Official Journal of the European Union 2359
 Economic Activity or services sector o sub-sector  Description of reservations  
ALL SECTORS 1. Preference is given to a Panamanian national over a foreign national for contractual positions in the Panama Canal Authorit y. 
A foreign national may be hired instead of a Panamanian national, provided that the position is difficult to fill and that all 
channels for hiring a qualified Panamanian national have been exhausted and that it is authorised by the Canal Authority 
Administrator. If the only applicants for a position with the Panama Canal Authority are foreign nationals, preference is given  
to a foreign national with a Panamanian spouse or a foreign national who has lived in Panama for ten consecutive years. 
2. Only a Panamanian national can be a director of the Panama Canal Authority.  
ALL SECTORS Numerical quotas and economic needs tests are required for key personnel and graduate trainees holding an employment 
contract with a Panamanian juridical person (main criteria: need for technical and specialised personnel).  
B. Forestry and logging 
(ISIC rev 3.1: 020) excluding services  None. 
2. FISHING AND AQUACULTURE 
(ISIC rev.3.1: 0501, 0502) excluding services  None. 
4. MANUFACTURING (1 ) 
A. Manufacture of food products and beverages 
(ISIC rev 3.1: 15)  None. 
B. Manufacture of tobacco products 
(ISIC rev 3.1: 16)  None. 
C. Manufacture of textiles 
(ISIC rev 3.1: 17)  None. 
D. Manufacture of wearing apparel; dressing and dyeing of fur 
(ISIC rev 3.1: 18)  None. 
E. Tanning and dressing of leather; manufacture of luggage, handbags, 
saddlery, harness and footwear 
(ISIC rev 3.1: 19)  None. 
F. Manufacture of wood and of products of wood and cork, except furniture; 
manufacture of articles of straw and plaiting materials 
(ISIC rev 3.1: 20)  None.
EN 2360 Official Journal of the European Union 15.12.2012
 Economic Activity or services sector o sub-sector  Description of reservations  
G. Manufacture of paper and paper products 
(ISIC rev 3.1: 21)  None. 
I. Manufacture of coke oven products 
(ISIC rev 3.1: 231)  None. 
J. Manufacture of refined petroleum products 
(ISIC rev 3.1: 232)  None. 
K. Manufacture of chemicals and chemical products other than explosives 
(ISIC rev 3.1: 24 excluding manufacturing of explosives)  None. 
L. Manufacture of rubber and plastics products 
(ISIC rev 3.1: 25)  None. 
M. Manufacture of other nonmetallic mineral products 
(ISIC rev 3.1: 26)  None. 
N. Manufacture of basic metals 
(ISIC rev 3.1: 27)  None. 
O. Manufacture of fabricated metal products, except machinery and equipment 
(ISIC rev 3.1: 28)  None. 
P. Manufacture of machinery  
a) Manufacture of general purpose machinery 
(ISIC rev 3.1: 291)  None. 
b) Manufacture of special purpose machinery other than weapons and 
munitions 
(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)  None. 
c) Manufacture of domestic appliances n.e.c. 
(ISIC rev 3.1: 293)  None.
EN 15.12.2012 Official Journal of the European Union 2361
 Economic Activity or services sector o sub-sector  Description of reservations  
d) Manufacture of office, accounting and computing machinery 
(ISIC rev 3.1: 30)  None. 
e) Manufacture of electrical machinery and apparatus n.e.c. 
(ISIC rev 3.1: 31)  None. 
f) Manufacture of radio, television and communication equipment and 
apparatus 
(ISIC rev 3.1: 32)  None. 
Q. Manufacture of medical, precision and optical instruments, watches and 
clocks 
(ISIC rev 3.1: 33)  None. 
R. Manufacture of motor vehicles, trailers and semitrailers 
(ISIC rev 3.1: 34)  None. 
S. Manufacture of other (nonmilitary) transport equipment 
(ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other 
transport equipment for military use)  None. 
T. Manufacture of furniture; manufacturing n.e.c. 
(ISIC rev 3.1: 361, 369)  None. 
U. Recycling 
(ISIC rev 3.1: 37)  None. 
5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN 
ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER  
(EXCLUDING NUCLEAR BASED ELECTRICITY GENERATION)  
A. Production of electricity; transmission and distribution of electricity on own 
account 
(part of ISIC rev 3.1: 4010) (2 ) None. 
B. Manufacture of gas; distribution of gaseous fuels through mains on own 
account 
(part of ISIC rev 3.1: 4020) (3 ) None.
EN 2362 Official Journal of the European Union 15.12.2012
 Economic Activity or services sector o sub-sector  Description of reservations  
C. Production of steam and hot water; distribution of steam and hot water on 
own account 
(part of ISIC rev 3.1: 4030) (4 ) None. 
6. BUSINESS SERVICES  
A. Professional Services  
a) Legal Services 
(part of CPC 861) 
Exclusively: legal consultancy on international law (excludes Panamanian 
law) and consultancy on law of the jurisdiction in which the service 
supplier is qualified as a lawyer. Does not include appearance in courts 
or administrative, judicial, maritime or arbitral authorities in Panama, nor 
the drafting of legal documents.  None. 
E. Rental/Leasing Services without Operators  
a) Relating to Ships 
(CPC 83103)  None. 
b) Relating to Aircraft 
(CPC 83104)  None. 
c) Relating to Other Transport Equipment 
(CPC 83101, CPC 83102 and CPC 83105)  None. 
d) Relating to Other Machinery and Equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  None. 
e) Relating to personal and household goods 
(CPC 832)  None. 
f) Telecommunications equipment rental 
(CPC 7541)  None.
EN 15.12.2012 Official Journal of the European Union 2363
 Economic Activity or services sector o sub-sector  Description of reservations  
F. Other Business Services  
h) Advisory and Consulting Services incidental to Manufacturing 
(part of CPC 884 and part of CPC 885)  None. 
i) Placement and Supply Services of Personnel  
i) 1. Executive search 
(CPC 87201)  None. 
i) 2. Placement Services 
(CPC 87202)  None. 
i) 3. Supply Services of office support personnel 
(CPC 87203)  None. 
i) 4. Model agency Services 
(part of CPC 87209)  None. 
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  None. 
l) 2. Maintenance and Repair of Rail Transport Equipment 
(part of CPC 8868)  None. 
l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles and 
road transport Equipment 
(CPC 6112, CPC 6122, part of CPC 867 and part of CPC 8868)  None. 
l) 5. Maintenance and Repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (5 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  None. 
m) Building-Cleaning Services 
(CPC 874)  None.
EN 2364 Official Journal of the European Union 15.12.2012
 Economic Activity or services sector o sub-sector  Description of reservations  
n) Photographic Services 
(CPC 875)  None. 
o) Packaging Services 
(CPC 876)  None. 
q) Convention Services 
(part of CPC 87909)  None. 
r) 2. Interior Design and other Specialty Design Services 
(CPC 87907)  None. 
r) 3. Collection Agency Services 
(CPC 87902)  None. 
r) 4. Credit reporting services 
(CPC 87901)  None. 
r) 5. Duplicating services (6 ) 
(CPC 87904)  None. 
r) 6. Telecommunications onsulting services 
(CPC 7544)  None. 
7. COMMUNICATION SERVICES  
A. Courier Services  None. 
B. Telecommunications Services 
These services do not cover the economic activity consisting of the 
provision of content which requires telecommunications services for its 
transport.  None. 
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (7 ), excluding broadcasting (8 ) None. 
b) Satellite broadcast transmission services (9 ) None.
EN 15.12.2012 Official Journal of the European Union 2365
 Economic Activity or services sector o sub-sector  Description of reservations  
9. DISTRIBUTION SERVICES 
(excluding distribution of arms, munitions, explosives and other war 
material) 
All sub-sectors mentioned below  
A. Commission Agents' Services  
a) Commission Agents' Services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121 )  None. 
b) Other Commission Agents' Services 
(CPC 621)  None. 
B. Wholesale Trade Services  
a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Wholesale Trade Services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (10 )) None. 
12. FINANCIAL SERVICES  
B. Banking and other financial services (excluding insurance)  1. The branches of foreign banks must designate at least 2 general proxies. Both of these proxies must be natural persons with  
residence in Panama and at least one of them must be a Panamanian national. 
2. The General Manager, Assistant General Manager and Director or Deputy Director of the Board of Directors of the Caja de 
Ahorros must be Panamanian nationals by birth or naturalization, who have resided in Panama for at least ten years. 
3. The General Manager, Legal Representative and Director of the Board of Directors of the  Banco Nacional de Panama must be 
Panamanian nationals.
EN 2366 Official Journal of the European Union 15.12.2012
 Economic Activity or services sector o sub-sector  Description of reservations  
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel and Catering excluding catering in air transport services (11 ) 
(CPC 641, CPC 642 and CPC 643)  None. 
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audiovisual services)  
D. Sporting services 
(CPC 9641)  None. 
E. Recreation park and beach Services 
(CPC 96491)  None. 
16. TRANSPORT SERVICES 
A. Maritime transport 
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (12 ) None. 
B. Internal Waterways Transport  
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  None. 
C. Rail Transport  
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112)  None.
EN 15.12.2012 Official Journal of the European Union 2367
 Economic Activity or services sector o sub-sector  Description of reservations  
17. SERVICES AUXILIARY TO TRANSPORT (13 ) 
A. Services auxiliary to Maritime Transport 
a) Maritime Cargo Handling Services 
b) Storage and warehousing Services 
(part of CPC 742) 
d) Container Station and Depot Services 
e) Maritime Agency Services 
f) Maritime Freight Forwarding Services 
g) Rental of Vessels with Crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  None. 
B. Services auxiliary to internal waterways transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Vessels with Crew 
(CPC 7223) 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745) 
g) Other supporting and auxiliary services 
(part of CPC 749)  None.
EN 2368 Official Journal of the European Union 15.12.2012
 Economic Activity or services sector o sub-sector  Description of reservations  
C. Services auxiliary to rail transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113) 
e) Supporting services for rail transport services 
(CPC 743) 
f) Other supporting and auxiliary services 
(part of CPC 749)  None. 
D. Services auxiliary to road transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
e) Supporting services for road transport equipment 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  None. 
E. Services auxiliary to air transport services  
a) Ground handling services (including catering)  None. 
b) Storage and warehouse services 
(part of CPC 742)  None.
EN 15.12.2012 Official Journal of the European Union 2369
 Economic Activity or services sector o sub-sector  Description of reservations  
e) Sales and Marketing  None. 
f) Computer Reservations System  None. 
F. Services auxiliary to pipeline transport of goods other than fuel (14 ) 
a) Storage and warehouse services of goods other than fuel transported by 
pipelines 
(part of CPC 742)  None. 
18. ENERGY SERVICES  
A. Services Incidental to Mining (15 ) 
(CPC 883)  None. 
B. Pipeline Transportation of fuels. 
(CPC 7131)  None. 
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271)  None. 
E. Retailing Services of motor fuel 
(CPC 613) 
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, non bottled) gas, steam and hot water  None. 
G. Services incidental to energy distribution 
(CPC 887)  None. 
19. OTHER SERVICES NOT INCLUDED ELSEWHERE  
a) Washing, Cleaning and Dyeing services 
(CPC 9701)  None. 
c) Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  None.
EN 2370 Official Journal of the European Union 15.12.2012
 Economic Activity or services sector o sub-sector  Description of reservations  
d) Other beauty treatment services n.e.c 
(CPC 97029) 
e) Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation (16 ) purposes 
(CPC ver. 1.0 97230)  
g) Telecommunications connection services 
(CPC 7543)  None.  
(1 ) This sector does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h). 
(2 ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be f ound in ENERGY SERVICES. 
(3 ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee  or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES. 
(4 ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot w ater, which are to be found in ENERGY SERVICES. 
(5 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to  6.F.l) 4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Comp uter and related services. 
(6 ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p). 
(7 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 6.B. Computer and related services. 
(8 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(9 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(10 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D. 
(11 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling se rvices. 
(12 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(13 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESSSERVICES under 6.F. l) 1 to 6.F.l) 4. 
(14 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES. Under 18.B. 
(15 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation of 
completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover a nd well repair services, plugging and abandoning of wells. Does not include direct access to or exploitation 
of natural resources. Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which i s to befound under 8. CONSTRUCTION SERVICES. 
(16 ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by  nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).
ANNEX XIV  
LISTS OF COMMITMENTS OF THE REPUBLICS OF THE CA PARTY ON BUSINESS SERVICE SELLERS  
COSTA RICA 
1. The list of commitments below indicates the economic activities, services sectors and sub-sectors committed pursuant 
to Article 175, paragraph 2 of this Agreement and the applicable reservations and conditions on business services 
sellers. The list is composed of the following elements:  
(a) A first column indicating the economic activities, services sectors or sub-sectors in which the commitment is 
assumed by the Party, and the scope to which the reservations and conditions apply;  
(b) A second column listing the applicable reservations and conditions.  
2. For the purpose of this list, the term none indicates economic activities, services sectors or sub-sectors where there 
are no specific reservations and conditions in given economic activities, services sectors or sub-sectors, without 
prejudice to the horizontal reservations and conditions that apply. The term unbound indicates that no commitments 
have been made.  
3. Costa Rica does not undertake any commitment on business services sellers in economic activities, services sectors or 
sub-sectors not mentioned in the list below.  
4. In identifying individual economic activities, services sectors and sub-sectors:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1 , 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991;  
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. Commitments on business services sellers do not apply in cases where the intent or effect of their temporary 
presence is to interfere with or otherwise affect the outcome of any labour/management dispute or negotiation.  
6. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permits, register and other authorisation) and procedures when 
they do not constitute a reservation within the meaning of Article 175 of this Agreement. Those measures (for 
example, need to obtain a license, need to obtain recognition of qualifications in regulated sectors, need to pass 
specific examinations, including language examinations, need to have a legal domicile in the territory where the 
economic activity is performed), even if not listed below, apply in any case to business services sellers of the EU 
Party.  
7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
8. All requirements of the laws and regulations of Costa Rica regarding entry, stay, work and social security measures 
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage 
agreements even if not listed below.  
9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list 
of commitments on establishment and the list of commitments on cross-border supply of services.  
10. In those economic activities, services sectors or sub-sectors where economic needs tests are applied, their main 
criteria will be the assessment of the relevant market situation or the region where the service is to be provided, 
including with respect to the number of, and the impact on, existing services suppliers.  
11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer 
no rights directly to individual natural persons or juridical persons.EN 15.12.2012 Official Journal of the European Union 2371
EN 2372 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
HORIZONTAL RESERVATIONS  
All economic activities and services sectors and sub-sectors listed:  
1. The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the list of commi tments on establishment, and the reservations affecting cross-border supply of 
services in accordance with Article 172 of this Agreement, as specified in the list of commitments on cross-border supply of se rvices, shall apply to the commitments set out in this list.  
2. Numerical quotas and economic needs tests are required for business services sellers. Main criteria: labour market condition s. 
SPECIFIC RESERVATIONS  
4. MANUFACTURING (1 ) 
(excluding services and manufacture of arms, munitions, explosives and other war material)  
A. Manufacture of food products 
(ISIC rev 3.1: 151, 152, 153, 154)  None. 
B. Manufacture of tobacco products 
(ISIC rev 3.1: 16)  None. 
C. Manufacture of textiles 
(ISIC rev 3.1: 17)  None. 
D. Manufacture of wearing apparel; dressing and dyeing of fur 
(ISIC rev 3.1: 18)  None. 
E. Tanning and dressing of leather; manufacture of luggage, handbags, 
saddlery, harness and footwear 
(ISIC rev 3.1: 19)  None. 
F. Manufacture of wood and of products of wood and cork, except furniture; 
manufacture of articles of straw and plaiting materials 
(ISIC rev 3.1: 20)  None. 
G. Manufacture of paper and paper products 
(ISIC rev 3.1: 21)  None. 
L. Manufacture of rubber and plastics products 
(ISIC rev 3.1: 25)  None.
EN 15.12.2012 Official Journal of the European Union 2373
 Economic activity or services sector or sub-sector  Description of reservations  
M. Manufacture of other non-metallic mineral products 
(ISIC rev 3.1: 26)  None. 
N. Manufacture of basic metals 
(ISIC rev 3.1: 27)  None. 
O. Manufacture of fabricated metal products, except machinery and equipment 
(ISIC rev 3.1: 28)  None. 
P. Manufacture of machinery  
a) Manufacture of general purpose machinery 
(ISIC rev 3.1: 291)  None. 
b) Manufacture of special purpose machinery other than weapons and 
munitions 
(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)  None. 
c) Manufacture of domestic appliances n.e.c. 
(ISIC rev 3.1: 293)  None. 
d) Manufacture of office, accounting and computing machinery 
(ISIC rev 3.1: 30)  None. 
e) Manufacture of electrical machinery and apparatus n.e.c. 
(ISIC rev 3.1: 31)  None. 
f) Manufacture of radio, television and communication equipment and 
apparatus 
(ISIC rev 3.1: 32)  None.  
Q. Manufacture of medical, precision and optical instruments, watches and 
clocks 
(ISIC rev 3.1: 33)  None. 
R. Manufacture of motor vehicles, trailers and semi-trailers 
(ISIC rev 3.1: 34)  None.
EN 2374 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
S. Manufacture of other (non-military) transport equipment 
(ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other 
transport equipment for military use)  None.  
T. Manufacture of furniture; manufacturing n.e.c. 
(ISIC rev 3.1: 36)  None. 
U. Recycling 
(ISIC rev 3.1: 37)  None. 
6. BUSINESS SERVICES  
B. Computer and related services 
(CPC 84)  None. 
F. Other business services  
b) Market research and opinion polling 
(CPC 864)  None. 
c) Management consulting services 
(CPC 865)  None. 
d) Services related to management consulting 
(CPC 866)  None. 
h) Advisory and consulting services incidental to manufacturing 
(part of CPC 884 and part of CPC 885)  None. 
i) Placement and supply services of personnel  
i) 1. Executive search services 
(CPC 87201)  None. 
i) 2. Placement services of office support personnel and other workers 
(CPC 87202)  None.
EN 15.12.2012 Official Journal of the European Union 2375
 Economic activity or services sector or sub-sector  Description of reservations  
i) 3. Supply services of office support personnel 
(CPC 87203)  None. 
i) 4. Model agency services 
(part of CPC 87209)  None. 
o) Packaging services 
(CPC 876)  None. 
r) 2. Interior design and other specialty design services 
(CPC 87907)  None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  None. 
r) 7. Telephone answering services 
(CPC 87903)  None. 
7. COMMUNICATION SERVICES  
A. Courier services including express delivery services (2 ) 
(CPC 7512, except for the services reserved to the State and its enterprises 
in accordance with the national legislation)  None. 
B. Telecommunications services  
a) All services consisting entirely or mainly of signal transportation through 
telecommunications networks, excluding broadcasting (3 ) (4 ) None. 
8. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  None.
EN 2376 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
9. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material)  
A. Commission agents' services  
a) Commission agents' services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None.  
b) Other commission agents' services 
(CPC 621)  Unbound for CPC 62112, 62113 and 62117.  
B. Wholesale trade services  
a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Wholesale trade services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
C. Retailing services (5 ) 
a) Retailing services of motor vehicles, motorcycles and snowmobiles and 
parts and accessories thereof 
(CPC 61112, part of CPC 6113 and part of CPC 6121)  None.  
b) Retailing services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
d) Retailing services of other (non-energy) goods, except retail sales of phar ­
maceutical, medical and orthopaedic goods 
(CPC 632 excluding CPC 63211 and 63297)  None.  
D. Franchising 
(CPC 8929)  None.
EN 15.12.2012 Official Journal of the European Union 2377
 Economic activity or services sector or sub-sector  Description of reservations  
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, restaurants and catering 
(CPC 641 and CPC 642) 
excluding catering in air transport services  None. 
B. Travel agencies and tour operators services (including tour managers) 
(CPC 7471)  None. 
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services) (only privately funded services)  
A. Entertainment services (including theatre, live bands, circus and discotheque 
services) 
(CPC 9619)  None. 
D. Sporting services 
(CPC 9641)  None. 
16. TRANSPORT SERVICES 
A. Maritime transport  
a) International passenger transportation 
(CPC 7211 less national cabotage transport) 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (6 ) None.  
(1 ) Does not include advisory services incidental to manufacturing, which are to be found in Business services under 6.F.h). 
(2 ) For purposes of this Agreement, express delivery services means the collection, transport, and delivery, of documents, printe d matter, parcels, goods, or other items on an expedited basis, while tracking and maintaining control of these 
items throughout the supply of the service. Express delivery services do not include (i) air transport services, (ii) services supplied in the exercise of governmental authority, or (iii) maritime transport services. 
(3 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found in Computer and related services under 6.B. 
(4 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(5 ) Does not include maintenance and repair services, which are to be found in Business services under 6.B. 
(6 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in Costa Rica when no revenue is involved.
GUATEMALA 
1. The list of commitments below indicates the economic activities, services sectors and sub-sectors inscribed pursuant 
to Article 175 paragraph 2 of this Agreement and the applicable reservations and conditions on business services 
sellers. The list is composed of the following elements:  
(a) A first column indicating the economic activities, services sectors or sub-sectors in which the commitment is 
assumed by the Party, and the scope to which the reservations and conditions apply;  
(b) A second column listing the applicable reservations and conditions.  
2. For the purpose of this list, the term none indicates economic activities, services sectors or sub-sectors where there 
are no specific reservations and conditions in given economic activities, services sectors or sub-sectors without 
prejudice to the horizontal reservations and conditions that apply. The term unbound indicates that no commitments 
have been made.  
3. Guatemala does not undertake any commitment on business services sellers in economic activities, services sectors or 
sub-sectors not mentioned in the list below.  
4. In identifying individual economic activities, services sectors and sub-sectors:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1 , 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; 
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. Commitments on business services sellers do not apply in cases where the intent or effect of their temporary 
presence is to interfere with or otherwise affect the outcome of any labour/management dispute or negotiation.  
6. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permits, register and other authorisation) and procedures, and 
measures regarding employment, work and social security conditions when they do not constitute a limitation within 
the meaning of Article 175 of this Agreement. Those measures (for example, need to obtain a license, need to obtain 
recognition of qualifications in regulated sectors, need to pass specific examinations, including language examin ­
ations, need to have a legal domicile in the territory where the economic activity is performed, need to comply with 
national regulations and practices concerning minimum wages and with collective wage agreements in the host 
country), even if not listed, apply in any case to business services sellers of the EU Party.  
7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
8. All requirements of the laws and regulations of Guatemala regarding entry, stay, work and social security measures 
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage 
agreements even if not listed below.  
9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list 
of commitments on establishment and the list of commitments on cross-border supply of services.  
10. In those economic activities, services sectors or sub-sectors where economic needs tests are applied, their main 
criteria will be the assessment of the relevant market situation or the region where the service is to be provided, 
including with respect to the number of, and the impact on, existing services suppliers.  
11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer 
no rights directly to individual natural persons or juridical persons.EN 2378 Official Journal of the European Union 15.12.2012
EN 15.12.2012 Official Journal of the European Union 2379
 Economic activity or services sector or sub-sector  Description of reservations  
HORIZONTAL RESERVATIONS 
All economic activities and services, sectors and sub-sectors listed:  
1. Every employer is prohibited to employ less than ninety percent of Guatemalan workers and pay them less than eighty-five per cent of the total wages earned in their respective business, unless otherwise 
provided under special laws. 
Both proportions may change: 
a) If so require obvious reasons of protecting and promoting the national economy, or lack of Guatemalans technicians in a part icular activity or defending national workers to demonstrate their abilities. In 
all these circumstances, the Executive Branch, through agreement reasoned issued through the Ministry of Labor and Social Secur ity, both ratios may decrease by up to ten per cent each and for a period 
of five years for each company, or increase them to eliminate the participation of foreign workers. 
In the case the Ministry authorises the reduction of rates expressed before, it should require companies to prepare Guatemalan technicians in the branch of their activities within that purpose was granted; 
and 
b) When authorised and controlled immigration occur by the Executive Branch or contracted by the same, and entering or have ent ered the country to work in the establishment or development of settled 
agriculture or livestock, welfare institutions or cultural character; or in the case of Central American origin. In all these c ircumstances, the scope of the respective modification should be given the 
discretion of the Executive Branch, but the agreement that was handed down through the Ministry of Labor and Social Security mu st clearly state the reasons, limit and duration of the change is made. 
For the computation of what was said in the first paragraph, fractions should not be taken into account, and when the total num ber of employees does not exceed five, four of them shall be Guatemalan. 
The provision of this measure does not apply to managers, administrators, supervisors and general managers of companies. 
For greater certainty this clause applies to foreign workers under an employment relationship in the host country and without p rejudice of the commitments made under Chapter 4 (Temporary Presence of 
Natural Persons for Business Purposes).  
2. Economic activities considered as public utilities may be subject to a public monopoly or to exclusive rights granted to nat ural persons or juridical persons, public or private.  
3. Guatemala reserves the right to adopt or maintain any measure that guarantees rights or preferences for Minorities and Indig enous Populations, socially and economically disadvantaged.  
4. An authorisation of entry and temporary stay under this list shall not supersede the non-discriminatory requirements demande d to the exercise of a profession or activity according to the specific regulatory 
framework in force.  
5. The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the Lists of Comm itments on Establishment, and the reservations affecting cross-border supply of 
services in accordance with Article 172 of this Agreement, as specified in the Lists of Commitments on Cross-border Supply of S ervices, shall apply to the commitments set out in this list.  
ESPECIFIC RESERVATIONS  
1. AGRICULTURE, HUNTING, FORESTRY  
A. Agriculture, hunting 
(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding services  None.
EN 2380 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
4. MANUFACTURING (1 ) 
(excluding distribution of arms, munitions, explosives and other war material)  
A. Manufacture of food products 
(ISIC rev 3.1: 151, 152, 153, 154)  None. 
B. Manufacture of tobacco products 
(ISIC rev 3.1: 16)  None. 
C. Manufacture of textiles 
(ISIC rev 3.1: 17)  None. 
D. Manufacture of wearing apparel; dressing and dyeing of fur 
(ISIC rev 3.1: 18)  None. 
E. Tanning and dressing of leather; manufacture of luggage, handbags, 
saddlery, harness and footwear 
(ISIC rev 3.1: 19)  None. 
F. Manufacture of wood and of products of wood and cork, except furniture; 
manufacture of articles of straw and plaiting materials 
(ISIC rev 3.1: 20)  None.  
G. Manufacture of paper and paper products 
(ISIC rev 3.1: 21)  None. 
J. Manufacture of refined petroleum products 
(ISIC rev 3.1: 232)  None. 
K. Manufacture of chemicals and chemical products other than explosives 
(ISIC rev 3.1: 24 excluding manufacturing of explosives)  None. 
L. Manufacture of rubber and plastics products 
(ISIC rev 3.1: 25)  None.
EN 15.12.2012 Official Journal of the European Union 2381
 Economic activity or services sector or sub-sector  Description of reservations  
P. Manufacture of machinery  
a) Manufacture of general purpose machinery 
(ISIC rev 3.1: 291)  None. 
b) Manufacture of special purpose machinery other than weapons and 
munitions 
(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)  None. 
c) Manufacture of domestic appliances n.e.c. 
(ISIC rev 3.1: 293)  None. 
d) Manufacture of office, accounting and computing machinery 
(ISIC rev 3.1: 30)  None. 
f) Manufacture of radio, television and communication equipment and 
apparatus 
(ISIC rev 3.1: 32)  None. 
Q. Manufacture of medical, precision and optical instruments, watches and 
clocks 
(ISIC rev 3.1: 33)  None. 
R. Manufacture of motor vehicles, trailers and semi-trailers 
(ISIC rev 3.1: 34)  None. 
U. Recycling 
(ISIC rev 3.1: 37)  None. 
5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER 
(excluding nuclear based electricity generation)  
A. Production of electricity; transmission and distribution of electricity on own 
account 
(part of ISIC rev 3.1: 4010) (2 ) None.
EN 2382 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
6. BUSINESS SERVICES  
A. Professional services  
a) Legal services 
(CPC 861) (3 ) 
excluding legal advisory and legal documentations and certification services 
provided by legal professionals entrusted with public functions, such as 
notaries.  None. 
B. Computer and related services 
(CPC 84)  None. 
C. Research and development services (R&D)  
a) R & D services on natural sciences 
(CPC 851 excluding organic resources)  None. 
b) R & D services on social sciences and humanities 
(CPC 852 excluding psychologists services)  None. 
E. Rental/leasing services without operators  
a) Relating to aircraft 
(CPC 83104)  None. 
b) Relating to other transport equipment 
(CPC 83101, CPC 83102 and CPC 83105)  None. 
c) Relating to other machinery and equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  None. 
F. Other business services  
a) Advertising 
(CPC 871)  None.
EN 15.12.2012 Official Journal of the European Union 2383
 Economic activity or services sector or sub-sector  Description of reservations  
b) Market research and opinion polling 
(CPC 864)  None. 
l) 2. Maintenance and repair of rail transport equipment 
(part of CPC 8868)  None. 
o) Packaging services 
(CPC 876)  None. 
p) Printing and publishing 
(CPC 88442)  None. 
q) Convention services 
(part of CPC 87909)  None. 
r) 1. Translation and interpretation services 
(CPC 87905)  None. 
r) 2. Interior design and other specialty design services 
(CPC 87907)  None. 
r) 4. Credit reporting services 
(CPC 87901)  None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  None. 
r) 7. Telephone answering services 
(CPC 87903)  None. 
7. COMMUNICATION SERVICES  
A. Courier services 
(CPC 75121)  None.
EN 2384 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
8. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  None. 
9. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material)  
A. Commission agents' services  
a) Commission agents' services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None.  
B. Wholesale trade services  
a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Wholesale trade services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
C. Retailing services (4 ) 
a) Retailing services of motor vehicles, motorcycles and snowmobiles and 
parts and accessories thereof 
(CPC 61112, part of CPC 6113 and part of CPC 6121)  None. 
b) Retailing services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
c) Food retailing services 
(CPC 631)  None.
EN 15.12.2012 Official Journal of the European Union 2385
 Economic activity or services sector or sub-sector  Description of reservations  
D. Franchising 
(CPC 8929)  None. 
10. EDUCATIONAL SERVICES  
(only privately funded services)  
A. Primary education services 
(CPC 921) 
B. Secondary education services 
(CPC 922) 
C. Higher education services 
(CPC 923) 
D. Adult education services 
(CPC 924)  None. 
11. ENVIRONMENTAL SERVICES  
A. Waste water services 
(CPC 9401) (5 ) 
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse disposal services 
(CPC 9402) 
b) Sanitation and similar Services 
(CPC 9403) 
C. Protection of ambient air and climate 
(CPC 9404) (6 ) 
D. Remediation and clean up of soil and waters Treatment, remediation of 
contaminated/polluted soil and water 
(part of CPC 9406) (7 ) 
E. Noise and vibration abatement 
(CPC 9405) 
F. Protection of biodiversity and landscape  None.
EN 2386 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
Nature and landscape protection services 
(part of CPC 9406)  
13. HEALTH SERVICES AND SOCIAL SERVICES  
(only privately funded services)  
A. Hospital services 
(CPC 9311) 
B. Ambulance services 
(CPC 93192) 
C. Residential health facilities other than hospital services 
(CPC 93193)  None. 
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, restaurants and catering 
(CPC 641 and CPC 642) 
excluding catering in air transport services (8 ) None. 
B. Travel agencies and tour operators services (including tour managers) 
(CPC 7471)  None. 
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services) (only privately funded services)  
A. Entertainment services (including theatre, live bands, circus and discotheque 
services) 
(CPC 9619)  None. 
B. News and press agencies services 
(CPC 962)  None. 
C. Libraries, archives, museums and other cultural services 
(CPC 963)  None.
EN 15.12.2012 Official Journal of the European Union 2387
 Economic activity or services sector or sub-sector  Description of reservations  
16. TRANSPORT SERVICES  
A. Maritime transport  
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (9 ) None. 
B. Internal waterways transport  
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  None. 
C. Rail transport  
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112)  None. 
D. Road transport 
a) Passenger transportation 
(CPC 7121 and CPC 7122) 
b) Freight transportation 
(CPC 7123)  None. 
17. SERVICES AUXILIARY TO TRANSPORT (10 ) 
B. Services auxiliary to internal waterways transport  
a) Cargo-handling services 
(part of CPC 741)  None.
EN 2388 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of vessels with crew 
(CPC 7223)  
C. Services auxiliary to rail transport  
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748)  None. 
D. Services auxiliary to road transport  
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Supporting services for road transport equipment 
(CPC 744)  None.  
E. Services auxiliary to air transport services  
a) Ground handling services (including catering) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748)  None.
EN 15.12.2012 Official Journal of the European Union 2389
 Economic activity or services sector or sub-sector  Description of reservations  
d) Sales and marketing 
e) Computer reservations system 
f) Airport management  
18. ENERGY SERVICES  
B. Pipeline transportation of fuels 
(CPC 7131)  None. 
C. Storage and warehouse services of fuels transported through pipelines 
(part of CPC 742)  None. 
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271) 
and wholesale trade services of electricity, steam and hot water  None. 
E. Retailing services of motor fuel 
(CPC 613)  None. 
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled) gas, steam and hot water  None. 
G. Services incidental to energy distribution 
(CPC 887)  None.  
(1 ) Does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES. 
(2 ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be f ound in ENERGY SERVICES. 
(3 ) Includes legal advisory, legal representational, legal arbitration and conciliation/mediation, and legal documentation and ce rtification services. Provision of legal services is only authorised in respect of public international law, Guatemala 
law and the law of any jurisdiction where the service supplier or its personnel is qualified to practice as lawyer, and is subj ect to licensing requirements applicable in Guatemala. Legal services in respect of Guatemalan law shall in 
principle be carried out by or though a fully qualified lawyer admitted to the Bar in Guatemala acting personally. Full admissi on to the Bar in Guatemala is necessary for representation before the Courts and other competent authorities 
in Guatemala since it involves practice of Guatemalan procedural law. 
(4 ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l). 
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and 18.F. 
(5 ) Corresponds to sewage services. 
(6 ) Corresponds to Cleaning Services of Exhaust Gases.
EN 2390 Official Journal of the European Union 15.12.2012
 (7 ) Corresponds to parts of Nature and Landscape Protection Services. 
(8 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling se rvices. 
(9 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(10 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESS SERVICES.
HONDURAS 
1. The list of commitments below indicates the economic activities services inscribed pursuant to Article 175 paragraph 
2 of this Agreement and the applicable reservations and conditions on business services sellers. The list is composed 
of the following elements:  
(a) A first column indicating the economic activities services in which the commitment is assumed by the Party, and 
the scope to which the reservations and conditions apply;  
(b) A second column listing the applicable reservations and conditions.  
2. For the purpose of this list, the term none indicates economic activities, services sectors or sub-sectors where there 
are no specific reservations and conditions in a given economic activities sectors or sub-sectors without prejudice to 
the horizontal reservations and conditions that apply. The term unbound indicates that no commitments have been 
made.  
3. Honduras does not undertake any commitment on business services sellers in economic activities services sectors or 
sub-sectors not mentioned in the list below are not committed.  
4. In identifying individual economic activities, services sectors and sub-sectors:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1 , 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; 
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. Commitments on business services sellers do not apply in cases where the intent or effect of their temporary 
presence is to interfere with or otherwise affect the outcome of any labour/management dispute or negotiation.  
6. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permits, register and other authorisation) and procedures and 
measures regarding employment, work and social security conditions when they do not constitute a limitation within 
the meaning of Article 175 of this Agreement. Those measures (for example, need to obtain a license, need to obtain 
recognition of qualifications in regulated sectors, need to pass specific examinations, including language examin ­
ations, need to have a legal domicile in the territory where the economic activity is performed, need to comply with 
national regulations and practices concerning minimum wages and with collective wage agreements in the host 
country), even if not listed, apply in any case to business services sellers of the EU Party.  
7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
8. All requirements of the laws and regulations of Honduras regarding entry, stay, work and social security measures 
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage 
agreements even if not listed below.  
9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list 
of commitments on establishment and the list of commitments on cross- border supply of services.  
10. In those economic activities services where economic needs tests are applied, their main criteria will be the 
assessment of the relevant market situation or the region where the service is to be provided, including with 
respect to the number of, and the impact on, existing services suppliers.  
11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer 
no rights directly to individual natural persons or juridical persons.EN 15.12.2012 Official Journal of the European Union 2391
EN 2392 Official Journal of the European Union 15.12.2012
 Economic activities  Description of reservations  
All economic activities and services sectors and sub-sectors listed:  
1. The supply of services by suppliers not resident in Honduras must contribute to the training of Honduran personnel in the sp ecialised fields of activity concerned. 
A ceiling of ten per cent is established for the number of foreign workers in an enterprise who may not receive more than fifte en per cent of total wages paid. 
The percentages referred to above do not apply to company managers, directors, administrators, supervisors or general executive s, provided that there are not more than two in each enterprise. 
In order to obtain the necessary work permit, foreigners must be resident in Honduras.  
2. The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the Lists of Comm itments on Establishment, and the reservations affecting cross-border supply of 
services in accordance with Article 172 of this Agreement, as specified in the Lists of Commitments on Cross-border Supply of S ervices, shall apply to the commitments set out in this list.  
6. All requirements of the laws and regulations of Honduras Party regarding entry, stay, work and social security measures shal l continue to apply, including regulations concerning period of stay, minimum 
wages as well as collective wage agreements even if not listed below.  
1. AGRICULTURE, HUNTING, FORESTRY  
A. Agriculture, hunting 
(ISIC rev 3.1: 011, 012, 013, 014, 015) excluding advisory and 
consultancy services (1 ) None. 
B. Forestry and logging 
(ISIC rev 3.1: 020) excluding advisory and consultancy services (1 ) None. 
2. FISHING AND AQUACULTURE 
(ISIC rev.3.1: 0501, 0502) excluding services  None. 
3. MINING AND QUARRYING  
A. Mining of coal and lignite; extraction of peat 
(ISIC rev 3.1: 10)  None. 
B. Extraction of crude petroleum and natural gas (2 ) 
(ISIC rev 3.1: 1110)  None. 
C. Mining of metal ores 
(ISIC rev 3.1: 13)  None. 
D. Other mining and quarrying 
(ISIC rev 3.1: 14)  None.
EN 15.12.2012 Official Journal of the European Union 2393
 Economic activities  Description of reservations  
4. MANUFACTURING (3 ) 
(excluding distribution of arms, munitions, explosives and other war material)  
H. Publishing, printing and reproduction of recorded media (4 ) 
(ISIC rev 3.1: 22, excluding publishing and printing on a fee or contract 
basis (5 )) None.  
B. Computer and related services 
(CPC 84)  None. 
C. Research and development services (R&D)  
a) R & D services on natural sciences 
(CPC 851 excluding organic resources)  None. 
b) R & D services on social sciences and humanities 
(CPC 852 excluding psychologists services) (6 ) None. 
c) Interdisciplinary R & D services 
(CPC 853)  None. 
D. Real estate services (7 ) 
a) Involving own or leased property 
(CPC 821)  None. 
b) On a fee or contract basis 
(CPC 822)  None. 
E. Rental/leasing services without operators  
e) Relating to personal and household goods 
(CPC 832)  None. 
f) Telecommunications equipment rental 
(CPC 7541)  None.
EN 2394 Official Journal of the European Union 15.12.2012
 Economic activities  Description of reservations  
F. Other business services  
e) Technical testing and analysis services 
(CPC 8676)  None. 
f) Advisory and consulting services incidental to agriculture, hunting and 
forestry 
(part of CPC 881)  None.  
j) 2. Security services 
(CPC 87302, CPC 87303, CPC 87304 and CPC 87305)  None. 
k) Related scientific and technical consulting services 
(CPC 8675)  None. 
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  None. 
l) 2. Maintenance and repair of rail transport equipment 
(part of CPC 8868)  None. 
l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and 
road transport equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  None. 
l) 5. Maintenance and repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (8 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  None. 
m) Building-cleaning services 
(CPC 874)  None. 
n) Photographic services 
(CPC 875)  None.
EN 15.12.2012 Official Journal of the European Union 2395
 Economic activities  Description of reservations  
o) Packaging services 
(CPC 876)  
p) Printing and publishing 
(CPC 88442)  None. 
q) Convention services 
(part of CPC 87909)  None. 
r) 1. Translation and interpretation services 
(CPC 87905)  None. 
r) 3. Collection agency services 
(CPC 87902)  None. 
r) 4. Credit reporting services 
(CPC 87901)  None. 
r) 5. Duplicating services 
(CPC 87904) (9 ) None. 
b) Satellite broadcast transmission services (10 ) 
7. COMMUNICATION SERVICES 
A. Courier services 
(CPC 75121)  None. 
B. Telecommunications services  
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (11 ), excluding broadcasting (12 ) None. 
b) Satellite broadcast transmission services (13 ) None.
EN 2396 Official Journal of the European Union 15.12.2012
 Economic activities  Description of reservations  
8. CONSTRUCTION AND RELATED ENGINEERING SERVICES 
(CPC 511, CPC 512, CPC 513, CPC 514, CPC 515, CPC 516, CPC 517 and 
CPC 518)  None. 
C. Retailing services (14 ) 
c) Food retailing services 
(CPC 631)  None. 
10. EDUCATIONAL SERVICES  
(only privately funded services)  
A. Primary education services 
(CPC 921) 
B. Secondary education services 
(CPC 922) 
C. Higher education services 
(CPC 923)  None. 
11. ENVIRONMENTAL SERVICES  
A. Waste water services 
(CPC 9401) (15 ) 
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse disposal services 
(CPC 9402) 
b) Sanitation and similar Services 
(CPC 9403) 
C. Protection of ambient air and climate 
(CPC 9404) (16 ) 
D. Remediation and clean up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 9406) (17 ) None.
EN 15.12.2012 Official Journal of the European Union 2397
 Economic activities  Description of reservations  
E. Noise and vibration abatement 
(CPC 9405) 
F. Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406) 
G. Other environmental and ancillary services 
(CPC 9409)  
12. FINANCIAL SERVICES  
A. Insurance and insurance-related services  Branches of foreign insurance institutions must have at least one representative with domiciled in Honduras, who must have 
enough faculties to act in Honduras and to carry out and be liable for the branch's transactions. 
To operate as a dependent insurance agent, independent insurance agent or insurance broker, a natural person must be 
Honduran or have been legally resident in Honduras for more than three consecutive years. 
To serve as an adjustor or claim liquidator, accident investigator, or damage inspector, a natural person must be a Honduran 
national or legal resident in Honduras.  
B. Banking and other financial services (excluding insurance)  Branches of foreign financial institutions must have at least two representatives domiciled in Honduras. These must have the 
requisite authorisation to act in Honduras and to carry out and assume responsibility for the operations of the branch.  
13. HEALTH SERVICES AND SOCIAL SERVICES  
(only privately funded services)  
A. Hospital services 
(CPC 9311) 
B. Ambulance services 
(CPC 93192) 
C. Residential health facilities other than hospital services 
(CPC 93193)  None. 
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel, restaurants and catering 
(CPC 641 and CPC 642) 
excluding catering in air transport services (18 ) None.
EN 2398 Official Journal of the European Union 15.12.2012
 Economic activities  Description of reservations  
B. Travel agencies and tour operators services (including tour managers) 
(CPC 7471)  None. 
C. Tourist guides services 
(CPC 7472)  None. 
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services) (only privately funded services)  
A. Entertainment services (including theatre, live bands, circus and discotheque 
services) 
(CPC 9619)  None. 
16. TRANSPORT SERVICES 
A. Maritime transport 
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (19 ) None. 
D. Road transport 
a) Passenger transportation 
(CPC 7121 and CPC 7122) 
b) Freight transportation 
(CPC 7123)  None. 
E. Pipeline transport of goods other than fuel (20 ) 
(CPC 7139)  None. 
17. SERVICES AUXILIARY TO TRANSPORT (21 ) 
A. Services auxiliary to maritime transport 
a) Maritime cargo handling services 
b) Storage and warehousing Services 
(part of CPC 742)  None.
EN 15.12.2012 Official Journal of the European Union 2399
 Economic activities  Description of reservations  
c) Customs clearance services 
d) Container station and depot services 
e) Maritime agency services 
f) Maritime freight forwarding services 
g) Rental of vessels with crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  
B. Services auxiliary to internal waterways transport 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745)  None. 
D. Services auxiliary to road transport 
d) Rental of commercial road vehicles with operators 
(CPC 7124)  None. 
E. Services auxiliary to air transport services 
b) Storage and warehouse services 
(part of CPC 742)  None. 
18. ENERGY SERVICES  
A. Services incidental to mining 
(CPC 883) (22 ) None.
EN 2400 Official Journal of the European Union 15.12.2012
 Economic activities  Description of reservations  
19. OTHER SERVICES NOT INCLUDED ELSEWHERE  
A. Washing, cleaning and dyeing services 
(CPC 9701)  None. 
B. Hairdressing services 
(CPC 97021)  None. 
C. Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022)  None. 
D. Other beauty treatment services n.e.c 
(CPC 97029)  None. 
E. Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation purposes (23 ) 
(CPC ver. 1.0 97230)  None.  
(1 ) Advisory and consultancy services related to agriculture, hunting, forestry and fishing are to be found in Business Services under 6.F.f) and 6.F.g). 
(2 ) Does not include services incidental to mining rendered on a fee or contract basis at oil and gas fields which are to be foun d in Energy services under 18.A. 
(3 ) Does not include advisory services incidental to manufacturing, which are to be found in Business services under 6.F.h). 
(4 ) The sector is limited to manufacturing activities. It does not include activities which are audiovisual related or present a cultural content. 
(5 ) Publishing and printing on a fee or contract basis is to be found in Business services under 6.F.p). 
(6 ) Part of CPC 85201 which is to be found under 6.A.h - Medical and dental services. 
(7 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(8 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to  6.F.l) 4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Comp uter services. 
(9 ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p). 
(10 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(11 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 6.B. Computer related services. 
(12 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(13 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(14 ) Does not include maintenance and repair services, which are to be found in Business services under 6.B. and 6.F.l). 
Does not include retailing services of energy products which are to be found in Energy services under 18.E and 18.F. 
(15 ) Corresponds to sewage services. 
(16 ) Corresponds to Cleaning services of exhaust gases. 
(17 ) Corresponds to parts of Nature and landscape protection services. 
(18 ) Catering in air transport services is to be found in Services Auxiliar to Transport Services under 17.D.a) Ground handling se rvices. 
(19 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(20 ) Pipeline transportation of fuels is to be found in Energy services under 18.B. 
(21 ) Does not include maintenance and repair services of transport equipment, which are to be found in Business services under 6.F .l) 1 to 6.F.l) 4.
EN 15.12.2012 Official Journal of the European Union 2401
 (22 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8,  Construction services. 
(23 ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by  nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).
NICARAGUA  
1. The list of commitments below indicates the economic activities, sectors and sub-sectors committed pursuant to 
Article 175, paragraph 2 of this Agreement and the applicable reservations and conditions on business services 
sellers. The list is composed of the following elements:  
(a) A first column indicating the economic activities, services sectors or sub-sectors in which the commitment is 
assumed by the Party, and the scope to which the reservations and conditions apply;  
(b) A second column listing the applicable reservations and conditions.  
2. For the purpose of this list, the term none indicates economic activities, services sectors or sub-sectors where there 
are no specific reservations and conditions in a given economic activities, services sectors or sub-sectors without 
prejudice to horizontal reservations and conditions that apply. The term unbound indicates that no commitments 
have been made.  
3. Nicaragua does not undertake any commitment on business services sellers in economic activities, services sectors or 
sub-sectors not mentioned in the list below.  
4. In identifying individual economic activities, sectors and sub-sectors:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1, 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991;  
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. Commitments on business services sellers do not apply in cases where the intent or effect of their temporary 
presence is to interfere with or otherwise affect the outcome of any labour/management dispute or negotiation.  
6. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permits, register and other authorisation) and procedures when 
they do not constitute a reservation within the meaning of Article 175 of this Agreement. Those measures (for 
example, need to obtain a license, need to obtain recognition of qualifications in regulated sectors, need to pass 
specific examinations, including language examinations, need to have a legal domicile in the territory where the 
economic activity is performed), even if not listed below, apply in any case to business services sellers of the EU 
Party.  
7. In accordance with Article 159 paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
8. All requirements of the laws and regulations of Nicaragua regarding entry, stay, work and social security measures 
shall continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage 
agreements even if not listed below.  
9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list 
of commitments on establishment and the list of commitments on cross-border supply of services.  
10. In those economic activities, services sectors or sub-sectors where economic needs tests are applied, their main 
criteria will be the assessment of the relevant market situation or the region where the service is to be provided, 
including with respect to the number of, and the impact on, existing services suppliers.  
11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer 
no rights directly to individual natural persons or juridical persons.EN 2402 Official Journal of the European Union 15.12.2012
EN 15.12.2012 Official Journal of the European Union 2403
 Economic activity or services sector or sub-sector  Description of reservations  
HORIZONTAL RESERVATIONS 
All economic activities and services sectors and sub-sectors listed:  
An authorisation of entry and temporary stay under this list shall not supersede the requirements demanded to the exercise of a  profession or activity according to the specific regulatory framework in force. 
Nicaragua reserves the right to limit the transfer or disposal of any interest in stock held in an existing state enterprise, s uch that only a Nicaraguan national may receive such interest. However, the preceding 
sentence pertains only to the initial transfer or disposal of such interest. 
Nicaragua reserves the right to limit control of any new enterprise created by the transfer or disposal of any interest on stoc k as described in the preceding paragraph. Nicaragua also reserves the right to adopt 
or maintain any measure related to the nationality of senior management and members of the board of directors in such new enter prise. 
The supply of professional services through natural o legal persons, require the compliance of requirements and authorisation f or the supply of such services, in accordance with the provisions of  Ley de 
Colegiación y del Ejercicio Profesional, Ley No. 588. 
Business visitors  
Provided that this visitor do not receive remuneration in Nicaragua and are not directly involved in the provision of the servi ce, such visitors may remain in the country for up to ninety days in any twelve 
month period. 
The reservations affecting establishment in accordance with Article 166 of this Agreement, as specified in the list of commitme nts on establishment, and the reservations affecting cross-border supply of services 
in accordance with Article 172 of this Agreement, as specified in the list of commitments on cross-border supply of services, s hall apply to the commitments set out in this list.  
SPECIFIC RESERVATIONS  
6. BUSINESS SERVICES  
A. Professional services  
d) Architectural services 
and 
e) Urban planning and landscape architectural services 
(CPC 8671 and CPC 8674)  None. 
f) Engineering services 
and 
g) Integrated engineering services 
(CPC 8672 and CPC 8673)  None. 
h) Medical (including psychologists) and dental services 
(CPC 9312 and part of CPC 85201)  None. 
j) 1. Midwives services 
(part of CPC 93191)  None.
EN 2404 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
j) 2. Services provided by nurses, physiotherapists and paramedical personnel 
(part of CPC 93191)  None. 
k) Retail sales of pharmaceuticals and retail sales of medical and orthopaedical 
goods 
(CPC 63211) 
and other services supplied by pharmacists  None. 
C. Research and Development Services (R&D) (1 ) 
b) R & D services on social sciences and humanities 
(CPC 852 excluding psychologists services) (2 ) 
c) Interdisciplinary R & D services 
(CPC 853)  None. 
D. Real estate services (3 ) 
a) Involving own or leased property 
(CPC 821)  None. 
b) On a fee or contract basis 
(CPC 822)  None. 
E. Rental/leasing services without operators  
a) Relating to ships 
(CPC 83103)  None. 
b) Relating to aircraft 
(CPC 83104)  None. 
c) Relating to other transport equipment 
(CPC 83101, CPC 83102 and CPC 83105)  None. 
d) Relating to other Machinery and equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  None.
EN 15.12.2012 Official Journal of the European Union 2405
 Economic activity or services sector or sub-sector  Description of reservations  
e) Relating to personal and household goods 
(CPC 832)  None. 
f) Telecommunications equipment rental 
(CPC 7541)  None. 
F. Other Business Services  
a) Advertising 
(CPC 871)  None. 
b) Market research and opinion polling 
(CPC 864)  None. 
c) Management consulting Services 
(CPC 865)  None. 
d) Services related to management consulting 
(CPC 866)  None. 
e) Technical testing and analysis services (4 ) 
(CPC 8676)  None. 
h) Advisory and consulting services incidental to manufacturing 
(part of CPC 884 and part of CPC 885)  None. 
i) Placement and supply services of personnel  
i) 1. Executive search 
(CPC 87201)  None. 
i) 2. Placement services 
(CPC 87202)  None. 
k) Related scientific and technical consulting services (5 ) 
(CPC 8675)  None.
EN 2406 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  None. 
l) 2. Maintenance and repair of rail transport equipment 
(part of CPC 8868)  None. 
l) 3. Maintenance and repair of motor vehicles, motorcycles, snowmobiles and 
road transport Equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  None. 
l) 5. Maintenance and repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (6 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  None. 
m) Building-cleaning services 
(CPC 874)  None. 
n) Photographic services 
(CPC 875) except for CPC 87504  None. 
o) Packaging services 
(CPC 876)  None. 
p) Printing and publishing 
(CPC 88442)  None. 
q) Convention services 
(part of CPC 87909)  None. 
r) 2. Interior design and other specialty design services 
(CPC 87907)  None. 
r) 3. Collection agency services 
(CPC 87902)  None.
EN 15.12.2012 Official Journal of the European Union 2407
 Economic activity or services sector or sub-sector  Description of reservations  
7. COMMUNICATION SERVICES  
B. Telecommunications services  
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (7 ), excluding broadcasting (8 ) None. 
9. DISTRIBUTION SERVICES  
(excluding distribution of arms, munitions, explosives and other war material)  
A. Commission agents' services  
a) Commission agents' services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Other commission agents' services 
(CPC 621)  None. 
B. Wholesale trade services  
a) Wholesale trade services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Wholesale trade services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (9 )) None. 
C. Retailing Services (10 ) 
a) Retailing services of motor vehicles, motorcycles and snowmobiles and 
parts and accessories thereof 
(CPC 61112, part of CPC 6113 and part of CPC 6121) 
b) Retailing services of telecommunication terminal equipment 
(part of CPC 7542) 
c) Food retailing services 
(CPC 631)  None.
EN 2408 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
d) Retailing services of other (non-energy) goods, except retail sales of phar ­
maceutical, medical and orthopaedic goods (11 ) 
(CPC 632 excluding CPC 63211 and 63297)  
D. Franchising 
(CPC 8929)  None. 
11. ENVIRONMENTAL SERVICES (1 ) 
A. Waste water services 
(CPC 9401) (12 ) For Mode 1 
Unbound. Except for consulting services.  
B. Solid/hazardous waste management, excluding cross-border transport of 
hazardous waste 
a) Refuse disposal services 
(CPC 9402)  Unbound. Except for consulting services.  
b) Sanitation and Similar Services 
(CPC 9403)  Unbound. Except for consulting services.  
C. Protection of ambient air and climate 
(CPC 9404) (13 ) Unbound. Except for consulting services.  
D. Remediation and clean up of soil and waters 
Treatment, remediation of contaminated/polluted soil and water 
(part of CPC 94060) (14 ) Unbound. Except for consulting services.  
E. Noise and vibration abatement 
(CPC 9405)  Unbound. Except for consulting services.  
F. Protection of biodiversity and landscape 
Nature and landscape protection services 
(part of CPC 9406)  Unbound. Except for consulting services.  
G. Other environmental and ancillary services 
(CPC 94090)  Unbound. Except for consulting services.
EN 15.12.2012 Official Journal of the European Union 2409
 Economic activity or services sector or sub-sector  Description of reservations  
14. TOURISM AND TRAVEL RELATED SERVICES (15 ) 
A. Hotel, restaurants and catering 
(CPC 641, CPC 642 and CPC 643) 
excluding catering in air transport services (16 ) None. 
B. Travel agencies and tour operators services (including tour managers) 
(CPC 7471)  None. 
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audio-visual services) (only privately funded services)  
A. Entertainment services (including theatre, live bands, circus and discotheque 
services) 
(CPC 9619)  None. 
C. Libraries, archives, museums and other cultural services (1 ) 
(CPC 963)  None. 
D. Sporting services 
(CPC 964)  None. 
E. Recreation park and beach Services 
(CPC 96491)  None. 
16. TRANSPORT SERVICES 
A. Maritime transport (17 ) 
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (18 ) None.
EN 2410 Official Journal of the European Union 15.12.2012
 Economic activity or services sector or sub-sector  Description of reservations  
17. SERVICES AUXILIARY TO TRANSPORT  
D. Services auxiliary to road transport (19 ) 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of commercial road vehicles with operators 
(CPC 7124) 
e) Supporting services for road transport equipment 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  Unbound.  
E. Services auxiliary to air transport services  
a) Ground handling services (including catering)  Unbound.  
b) Storage and warehouse services 
(part of CPC 742)  Unbound.  
c) Freight transport agency services 
(part of CPC 748)  Unbound.  
d) Rental of aircraft with crew 
(CPC 734)  None. 
e) Sales and marketing  None. 
f) Computer reservations system  None.
EN 15.12.2012 Official Journal of the European Union 2411
 Economic activity or services sector or sub-sector  Description of reservations  
18. ENERGY SERVICES  
A. Services incidental to mining (1 ) 
(CPC 883) (20 ) Unbound.  
B. Pipeline transportation of fuels (1 ) 
(CPC 7131)  Unbound.  
C. Storage and warehouse services of fuels transported through pipelines (1 ) 
(part of CPC 742)  Unbound.  
D. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271) 
and wholesale trade services of electricity, steam and hot water (1 ) None 
E. Retailing services of motor fuel 
(CPC 613) 
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled) gas, steam and hot 
water (1 ) None. 
G. Services incidental to energy distribution (21 ) 
(CPC 887)  Unbound.  
(1 ) The horizontal limitation on public utilities applies. 
(2 ) Part of CPC 85201 which is to be found under 6.A.h - Medical (including psychologists) and dental services. 
(3 ) The service involved relates to the profession of real estate agent and does not affect any rights and/or restrictions on nat ural and juridical persons purchasing real estate. 
(4 ) The horizontal limitation on public utilities applies to technical testing and analysis services compulsory for the granting of marketing authorisations of for utilisation authorisations (e.g. car inspection, food inspection). 
(5 ) The horizontal limitation on public utilities applies to certain activities related to mining (minerals, oil, gas, etc.). 
(6 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to  6.F.l) 3. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Comp uter and related services. 
(7 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 6.B. Computer and related services. 
(8 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(9 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D. 
(10 ) Does not include maintenance and repair services, which are to be found in BUSINESS SERVICES under 6.B. and 6.F.l). 
Does not include retailing services of energy products which are to be found in ENERGY SERVICES under 18.E and 18.F. 
(11 ) Retail sales of pharmaceutical, medical and orthopaedic goods are to be found under PROFESSIONAL SERVICES in 6.A.k). 
(12 ) Corresponds to sewage services.
EN 2412 Official Journal of the European Union 15.12.2012
 (13 ) Corresponds to Cleaning Services of Exhaust Gases. 
(14 ) Corresponds to parts of Nature and Landscape Protection Services. 
(15 ) In order to supply tourism services in Nicaragua an enterprise must be organized under Nicaraguan law; and a foreign national  must reside in Nicaragua or appoint a legal representative in Nicaragua. 
(16 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.D.a) Ground handling se rvices. 
(17 ) The horizontal limitation on public utilities applies to port services and other maritime transport services requiring the us e of the public domain. 
(18 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(19 ) The horizontal limitation on public utilities applies when the services require the use of the public domain. 
(20 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation 
of completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workove r and well repair services, plugging and abandoning of wells. 
Does not include direct access to or exploitation of natural resources. 
Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which is to be found under 8.  CONSTRUCTION SERVICES. 
(21 ) Except for consulting services, the horizontal limitation on public utilities applies.
PANAMA 
1. The list of commitments below indicates the economic activities, services sectors and sub-sectors committed pursuant 
to Article 175 of this Agreement and the applicable reservations and conditions on business services sellers. The list 
is composed of the following elements:  
(a) A first column indicating the economic activities, services sectors or sub-sectors in which the commitment is 
assumed by the Party, and the scope to which the reservations and conditions apply;  
(b) A second column listing the applicable reservations and conditions.  
2. For the purpose of this list, the term None indicates an economic activities, services sectors or sub-sectors where 
there are no specific reservations and conditions in given economic activities, services sectors or sub-sectors without 
prejudice to the horizontal reservations and conditions that apply. The term unbound indicates that no commitments 
have been made.  
3. Panama does not undertake any commitment on business services sellers in economic activities, services sectors or 
sub-sectors not mentioned in the list below.  
4. In identifying individual economic activities:  
(a) ISIC rev 3.1 means the International Standard Industrial Classification of all Economic Activities as set out in 
Statistical Office of the United Nations, Statistical Papers, Series M, N  o 4, ISIC REV 3.1 , 2002;  
(b) CPC means the Central Products Classification as set out in Statistical Office of the United Nations, Statistical 
Papers, Series M, N  o 77, CPC prov., 1991; 
(c) CPC ver. 1.0 means the Central Products Classification as set out in Statistical Office of the United Nations, 
Statistical Papers, Series M, N  o 77, CPC ver. 1.0, 1998.  
5. Commitments on business services sellers do not apply in cases where the intent or effect of their temporary 
presence is to interfere with or otherwise affect the outcome of any labour/management dispute or negotiation.  
6. The list below does not include measures relating to qualification requirements and procedures, technical standards 
and licensing requirements (including any concession, permits, register and other authorisation) and procedures, and 
measures regarding employment, work and social security conditions when they do not constitute a limitation within 
the meaning of Articles 174 and 175 of this Agreement. Those measures (for example, need to obtain a license, need 
to obtain recognition of qualifications in regulated sectors, need to pass specific examinations, including language 
examinations, need to have a legal domicile in the territory where the economic activity is performed, need to 
comply with national regulations and practices concerning minimum wages and with collective wage agreements in 
the host country), even if not listed, apply in any case to key personnel and graduate trainees of the EU Party.  
7. In accordance with Article 159, paragraph 3 of this Agreement, the list below does not include measures concerning 
subsidies granted by the Parties.  
8. All requirements of the laws and regulations of Panama regarding entry, stay, work and social security measures shall 
continue to apply, including regulations concerning period of stay, minimum wages as well as collective wage 
agreements even if not listed below.  
9. The list below is without prejudice to the existence of public monopolies and exclusive rights as described in the list 
of commitments on establishment.  
10. In those economic activities where economic needs tests are applied, their main criteria will be the assessment of the 
relevant market situation or the region where the service is to be provided, including with respect to the number of, 
and the impact on, existing services suppliers.  
11. The rights and obligations arising from this list of commitments shall have no self-executing effect and thus confer 
no rights directly to individual natural persons or juridical persons.EN 15.12.2012 Official Journal of the European Union 2413
EN 2414 Official Journal of the European Union 15.12.2012
 Economic Activity or services sector o sub-sector  Description of reservations  
ALL SECTORS 1. Preference is given to a Panamanian national over a foreign national for contractual positions in the Panama Canal Auth ­
ority. A foreign national may be hired instead of a Panamanian national, provided that the position is difficult to fill and th at 
all channels for hiring a qualified Panamanian national have been exhausted and that it is authorised by the Canal Authority 
Administrator. If the only applicants for a position with the Panama Canal Authority are foreign nationals, preference is 
given to a foreign national with a Panamanian spouse or a foreign national who has lived in Panama for ten consecutive 
years. 
2. Only a Panamanian national can be a director of the Panama Canal Authority.  
ALL SECTORS Numerical quotas and economic needs tests are required for key personnel and graduate trainees holding an employment 
contract with a Panamanian juridical person (main criteria: need for technical and specialised personnel).  
B. Forestry and logging 
(ISIC rev 3.1: 020) excluding services  None. 
2. FISHING AND AQUACULTURE 
(ISIC rev.3.1: 0501, 0502) excluding services  None. 
4. MANUFACTURING (1 ) 
A. Manufacture of food products and beverages 
(ISIC rev 3.1: 15)  None. 
B. Manufacture of tobacco products 
(ISIC rev 3.1: 16)  None.  
C. Manufacture of textiles 
(ISIC rev 3.1: 17)  None. 
D. Manufacture of wearing apparel; dressing and dyeing of fur 
(ISIC rev 3.1: 18)  None. 
E. Tanning and dressing of leather; manufacture of luggage, handbags, 
saddlery, harness and footwear 
(ISIC rev 3.1: 19)  None. 
F. Manufacture of wood and of products of wood and cork, except furniture; 
manufacture of articles of straw and plaiting materials 
(ISIC rev 3.1: 20)  None.
EN 15.12.2012 Official Journal of the European Union 2415
 Economic Activity or services sector o sub-sector  Description of reservations  
G. Manufacture of paper and paper products 
(ISIC rev 3.1: 21)  None. 
I. Manufacture of coke oven products 
(ISIC rev 3.1: 231)  None.  
J. Manufacture of refined petroleum products 
(ISIC rev 3.1: 232)  None. 
K. Manufacture of chemicals and chemical products other than explosives 
(ISIC rev 3.1: 24 excluding manufacturing of explosives)  None. 
L. Manufacture of rubber and plastics products 
(ISIC rev 3.1: 25)  None. 
M. Manufacture of other nonmetallic mineral products 
(ISIC rev 3.1: 26)  None. 
N. Manufacture of basic metals 
(ISIC rev 3.1: 27)  None. 
O. Manufacture of fabricated metal products, except machinery and equipment 
(ISIC rev 3.1: 28)  None. 
P. Manufacture of machinery  
a) Manufacture of general purpose machinery 
(ISIC rev 3.1: 291)  None. 
b) Manufacture of special purpose machinery other than weapons and 
munitions 
(ISIC rev 3.1: 2921, 2922, 2923, 2924, 2925, 2926, 2929)  None. 
c) Manufacture of domestic appliances n.e.c. 
(ISIC rev 3.1: 293)  None.
EN 2416 Official Journal of the European Union 15.12.2012
 Economic Activity or services sector o sub-sector  Description of reservations  
d) Manufacture of office, accounting and computing machinery 
(ISIC rev 3.1: 30)  None. 
e) Manufacture of electrical machinery and apparatus n.e.c. 
(ISIC rev 3.1: 31)  None. 
f) Manufacture of radio, television and communication equipment and 
apparatus 
(ISIC rev 3.1: 32)  None. 
Q. Manufacture of medical, precision and optical instruments, watches and 
clocks 
(ISIC rev 3.1: 33)  None. 
R. Manufacture of motor vehicles, trailers and semitrailers 
(ISIC rev 3.1: 34)  None. 
S. Manufacture of other (nonmilitary) transport equipment 
(ISIC rev 3.1: 35 excluding manufacturing of warships, warplanes and other 
transport equipment for military use)  None.  
T. Manufacture of furniture; manufacturing n.e.c. 
(ISIC rev 3.1: 361, 369)  None. 
U. Recycling 
(ISIC rev 3.1: 37)  None. 
5. PRODUCTION; TRANSMISSION AND DISTRIBUTION ON OWN 
ACCOUNT OF ELECTRICITY, GAS, STEAM AND HOT WATER 
(EXCLUDING NUCLEAR BASED ELECTRICITY GENERATION)  
A. Production of electricity; transmission and distribution of electricity on 
own account 
(part of ISIC rev 3.1: 4010) (2 ) None. 
B. Manufacture of gas; distribution of gaseous fuels through mains on own 
account 
(part of ISIC rev 3.1: 4020) (3 ) None.
EN 15.12.2012 Official Journal of the European Union 2417
 Economic Activity or services sector o sub-sector  Description of reservations  
C. Production of steam and hot water; distribution of steam and hot water on 
own account 
(part of ISIC rev 3.1: 4030) (4 ) None.  
6. BUSINESS SERVICES  
A. Professional Services  
a) Legal Services 
(part of CPC 861) 
Exclusively: legal consultancy on international law (excludes Panamanian 
law) and consultancy on law of the jurisdiction in which the service 
supplier is qualified as a lawyer. Does not include appearance in courts 
or administrative, judicial, maritime or arbitral authorities in Panama, nor 
the drafting of legal documents.  None. 
E. Rental/Leasing Services without Operators  
a) Relating to Ships 
(CPC 83103)  None. 
b) Relating to Aircraft 
(CPC 83104)  None. 
c) Relating to Other Transport Equipment 
(CPC 83101, CPC 83102 and CPC 83105)  None. 
d) Relating to Other Machinery and Equipment 
(CPC 83106, CPC 83107, CPC 83108 and CPC 83109)  None. 
e) Relating to personal and household goods 
(CPC 832)  None. 
f) Telecommunications equipment rental 
(CPC 7541)  None.
EN 2418 Official Journal of the European Union 15.12.2012
 Economic Activity or services sector o sub-sector  Description of reservations  
F. Other Business Services  
h) Advisory and Consulting Services incidental to Manufacturing 
(part of CPC 884 and part of CPC 885)  None. 
i) Placement and Supply Services of Personnel  
i) 1. Executive search 
(CPC 87201)  None. 
i) 2. Placement Services 
(CPC 87202)  None. 
i) 3. Supply Services of office support personnel 
(CPC 87203)  None. 
i) 4. Model agency Services 
(part of CPC 87209)  None. 
l) 1. Maintenance and repair of vessels 
(part of CPC 8868)  None. 
l) 2. Maintenance and Repair of Rail Transport Equipment 
(part of CPC 8868)  None. 
l) 3. Maintenance and Repair of motor vehicles, motorcycles, snowmobiles 
and road transport Equipment 
(CPC 6112, CPC 6122, part of CPC 8867 and part of CPC 8868)  None. 
l) 5. Maintenance and Repair services of metal products, of (non office) 
machinery, of (non transport and non office) equipment and of 
personal and household goods (5 ) 
(CPC 633, CPC 7545, CPC 8861, CPC 8862, CPC 8864, CPC 8865 and 
CPC 8866)  None. 
m) Building-Cleaning Services 
(CPC 874)  None.
EN 15.12.2012 Official Journal of the European Union 2419
 Economic Activity or services sector o sub-sector  Description of reservations  
n) Photographic Services 
(CPC 875)  None. 
o) Packaging Services 
(CPC 876)  None. 
q) Convention Services 
(part of CPC 87909)  None. 
r) 2. Interior Design and other Specialty Design Services 
(CPC 87907)  None. 
r) 3. Collection Agency Services 
(CPC 87902)  None. 
r) 4. Credit reporting services 
(CPC 87901)  None. 
r) 5. Duplicating services (6 ) 
(CPC 87904)  None. 
r) 6. Telecommunications consulting services 
(CPC 7544)  None. 
7. COMMUNICATION SERVICES  
A. Courier Services  None. 
B. Telecommunications Services 
These services do not cover the economic activity consisting of the 
provision of content which requires telecommunications services for its 
transport.  None. 
a) All services consisting of the transmission and reception of signals by any 
electromagnetic means (7 ), excluding broadcasting (8 ) None. 
b) Satellite broadcast transmission services (9 ) None.
EN 2420 Official Journal of the European Union 15.12.2012
 Economic Activity or services sector o sub-sector  Description of reservations  
9. DISTRIBUTION SERVICES 
(excluding distribution of arms, munitions, explosives and otherwar 
material) 
All sub-sectors mentionedbelow  
A. Commission Agents' Services  
a) Commission Agents' Services of motor vehicles, motorcycles and snow ­
mobiles and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None. 
b) Other Commission Agents' Services 
(CPC 621)  None. 
B. Wholesale Trade Services  
a) Wholesale Trade Services of motor vehicles, motorcycles and snowmobiles 
and parts and accessories thereof 
(part of CPC 61111, part of CPC 6113 and part of CPC 6121)  None.  
b) Wholesale Trade Services of telecommunication terminal equipment 
(part of CPC 7542)  None. 
c) Other wholesale trade services 
(CPC 622 excluding wholesale trade services of energy products (10 )) None. 
12. FINANCIAL SERVICES  
B. Banking and other financial services (excluding insurance)  1. The branches of foreign banks must designate at least 2 general proxies. Both of these proxies must be natural persons with  
residence in Panama and at least one of them must be a Panamanian national. 
2. The General Manager, Assistant General Manager and Director or Deputy Director of the Board of Directors of the Caja de 
Ahorros must be Panamanian nationals by birth or naturalization, who have resided in Panama for at least ten years. 
3. The General Manager, Legal Representative and Director of the Board of Directors of the  Banco Nacional de Panama must be 
Panamanian nationals.
EN 15.12.2012 Official Journal of the European Union 2421
 Economic Activity or services sector o sub-sector  Description of reservations  
14. TOURISM AND TRAVEL RELATED SERVICES  
A. Hotel and Catering excluding catering in air transport services (11 ) 
(CPC 641, CPC 642 and CPC 643)  None. 
15. RECREATIONAL, CULTURAL AND SPORTING SERVICES  
(other than audiovisual services)  
D. Sporting services 
(CPC 9641)  None. 
E. Recreation park and beach Services 
(CPC 96491)  None. 
16. TRANSPORT SERVICES 
A. Maritime transport 
a) International passenger transportation 
(CPC 7211 less national cabotage transport). 
b) International freight transportation 
(CPC 7212 less national cabotage transport) (12 ) None. 
B. Internal Waterways Transport  
a) Passenger transportation 
(CPC 7221) 
b) Freight transportation 
(CPC 7222)  None. 
C. Rail Transport  
a) Passenger transportation 
(CPC 7111) 
b) Freight transportation 
(CPC 7112)  None.
EN 2422 Official Journal of the European Union 15.12.2012
 Economic Activity or services sector o sub-sector  Description of reservations  
17. SERVICES AUXILIARY TO TRANSPORT (13 ) 
A. Services auxiliary to Maritime Transport 
a) Maritime Cargo Handling Services 
b) Storage and warehousing Services 
(part of CPC 742) 
d) Container Station and Depot Services 
e) Maritime Agency Services 
f) Maritime Freight Forwarding Services 
g) Rental of Vessels with Crew 
(CPC 7213) 
h) Pushing and towing services 
(CPC 7214) 
i) Supporting services for maritime transport 
(part of CPC 745) 
j) Other supporting and auxiliary services (including catering) 
(part of CPC 749)  None. 
B. Services auxiliary to internal waterways transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Rental of Vessels with Crew 
(CPC 7223) 
e) Pushing and towing services 
(CPC 7224) 
f) Supporting services for internal waterway transport 
(part of CPC 745)  None.
EN 15.12.2012 Official Journal of the European Union 2423
 Economic Activity or services sector o sub-sector  Description of reservations  
g) Other supporting and auxiliary services 
(part of CPC 749)  
C. Services auxiliary to rail transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agency services 
(part of CPC 748) 
d) Pushing and towing services 
(CPC 7113) 
e) Supporting services for rail transport services 
(CPC 743) 
f) Other supporting and auxiliary services 
(part of CPC 749)  None.  
D. Services auxiliary to road transport 
a) Cargo-handling services 
(part of CPC 741) 
b) Storage and warehouse services 
(part of CPC 742) 
c) Freight transport agencyservices 
(part of CPC 748) 
e) Supporting services for road transport equipment 
(CPC 744) 
f) Other supporting and auxiliary services 
(part of CPC 749)  None. 
E. Services auxiliary to air transport services  
a) Ground handling services (including catering)  None.
EN 2424 Official Journal of the European Union 15.12.2012
 Economic Activity or services sector o sub-sector  Description of reservations  
b) Storage and warehouse services 
(part of CPC 742)  None. 
e) Sales and Marketing  None. 
f) Computer Reservations System  None. 
F. Services auxiliary to pipeline transport of goods other than fuel (14 ) 
a) Storage and warehouse services of goods other than fuel transported by 
pipelines 
(part of CPC 742)  None. 
18. ENERGY SERVICES  
A. Services Incidental to Mining (15 ) 
(CPC 883)  None. 
B. Pipeline Transportation of fuels. 
(CPC 7131)  None. 
C. Wholesale trade services of solid, liquid and gaseous fuels and related 
products 
(CPC 62271)  None. 
E. Retailing Services of motor fuel 
(CPC 613) 
F. Retail sales of fuel oil, bottled gas, coal and wood 
(CPC 63297) 
and retailing services of electricity, (non bottled) gas, steam and hot water  None. 
G. Services incidental to energy distribution 
(CPC 887)  None. 
19. OTHER SERVICES NOT INCLUDED ELSEWHERE  
a) Washing, Cleaning and Dyeing services 
(CPC 9701)  None.
EN 15.12.2012 Official Journal of the European Union 2425
 Economic Activity or services sector o sub-sector  Description of reservations  
c) Cosmetic treatment, manicuring and pedicuring services 
(CPC 97022) 
d) Other beauty treatment services n.e.c 
(CPC 97029) 
e) Spa services and non therapeutical massages, to the extent that they are 
provided as relaxation physical well-being services and not for medical or 
rehabilitation (16 ) purposes 
(CPC ver. 1.0 97230)  None. 
g) Telecommunications connection services 
(CPC 7543)  None.  
(1 ) This sector does not include advisory services incidental to manufacturing, which are to be found in BUSINESS SERVICES under 6.F.h). 
(2 ) Does not include operation of electricity transmission and distribution systems on a fee or contract basis, which are to be f ound in ENERGY SERVICES. 
(3 ) Does not include transportation of natural gas and gaseous fuels via pipelines, transmission and distribution of gas on a fee  or contract basis and sales of natural gas and gaseous fuels, which are to be found in ENERGY SERVICES. 
(4 ) Does not include transmission and distribution of steam and hot water on a fee or contract basis and sales of steam and hot w ater, which are to be found in ENERGY SERVICES. 
(5 ) Maintenance and repair services of transport equipment (CPC 6112, 6122, 8867 and CPC 8868) are to be found under 6.F. l) 1 to  6.F.l) 4. 
Maintenance and repair services of office machinery and equipment including computers (CPC 845) are to be found under 6.B. Comp uter services. 
(6 ) Does not include printing services, which fall under CPC 88442 and are to be found under 6.F p). 
(7 ) These services do not include on-line information and/or data processing (including transaction processing) (part of CPC 843)  which is to be found under 6.B. Computer services. 
(8 ) Broadcasting is defined as the uninterrupted chain of transmission required for the distribution of TV and radio programme si gnals to the general public, but does not cover contribution links between operators. 
(9 ) These services cover the telecommunications service consisting of the transmission and reception of radio and television broa dcast by satellite (the uninterrupted chain of transmission via satellite required for the distribution of TV and 
radio programme signals to the general public). This covers selling use of satellite services, but does not include the selling  of television programme packages to households. 
(10 ) These services, which include CPC 62271, are to be found in ENERGY SERVICES under 18.D. 
(11 ) Catering in air transport services is to be found in SERVICES AUXILARY TO TRANSPORT SERVICES under 17.E.a) Ground handling se rvices. 
(12 ) Includes feedering services and movement of equipment by international maritime transport suppliers between ports located in same State when no revenue is involved. 
(13 ) Does not include maintenance and repair services of transport equipment, which are to be found in BUSINESSSERVICES under 6.F. l) 1 to 6.F.l) 4. 
(14 ) Services auxiliary to pipeline transportation of fuels are to be found in ENERGY SERVICES. Under 18.B. 
(15 ) Includes the following service rendered on a fee or contract basis: advisory and consulting services relating to mining, on l and site preparation, on land rig installation, drilling, drilling bits services, casing and tubular services, mud 
engineering and supply, solids control, fishing and downhole special operations, wellsite geology and drilling control, core ta king, well testing, wireline services, supply and operation of completion fluids (brines) supply and installation of 
completion devices, cementing (pressure pumping), stimulation services (fracturing, acidising and pressure pumping), workover a nd well repair services, plugging and abandoning of wells. Does not include direct access to or exploitation 
of natural resources. Does not include site preparation work for mining of resources other than oil and gas (CPC 5115), which i s to befound under 8. CONSTRUCTION SERVICES. 
(16 ) Therapeutical massages and thermal cure services are to be found under 6.A.h) Medical services, 6.A.j) 2 Services provided by  nurses, physiotherapists and para-medical personnel and health services (13.A and 13 C).
ANNEX XV 
ENQUIRY POINTS  
FOR THE EU PARTY: 
EUROPEAN UNION  European Commission - DG TRADE 
Services and investment unit 
Rue de la Loi 170 
1000 BRUXELLES 
Belgium 
E-mail: TRADE-GATS-CONTACT-POINTS@ec.europa.eu 
AUSTRIA  Federal Ministry of Economy, Family and Youth 
Department for Multilateral Trade Policy - C2/11 
Stubenring 1 
A-1011 Vienna 
Austria 
Telephone: (43) 1 711 00 (ext. 6915/5946) 
Telefax: (43) 1 718 05 08 
E-Mail: post@C211.bmwfj.gv.at  
BELGIUM Service public fédéral Economie, PME, 
Classes moyennes et Energie Direction générale du Potentiel économique 
(Federal Public Service Economy, SMEs, 
Self-employed and Energy Directorate – General Economic Potential) 
Rue du Progrès, 50 
B-1210 Brussels 
Belgium 
Telephone: (32) 2 277 93 57 
Telefax: (32) 2 277 53 03 
E-mail: info-gats@economie.fgov.be  
BULGARIA  Foreign Economic Policy Directorate 
Ministry of Economy and Energy 
12, Alexander Batenberg Str. 
1000 Sofia 
Bulgaria 
Telephone: (359 2) 940 77 61 / (359 2) 940 77 93 
Telefax: (359 2) 981 49 15 
E-mail: cv.dimitrova@mee.government.bg  
CYPRUS  Permanent Secretary 
Planning Bureau 
Apellis and Nirvana corner 
1409 Nicosia 
Cyprus 
Telephone: (357 22) 406 801 / (357 22) 406 852 
Telefax: (357 22) 666 810 
E-mail: planning@cytanet.com.cy 
maria.philippou@planning.gov.cy  
CZECH REPUBLIC  Ministry of Industry and Trade 
Department of Multilateral and EU Common Trade Policy 
Politických v ězňů 20 
Praha 1 
Czech Republic 
Telephone: (420) 2 2485 2973 
Telefax: (420) 2 2422 1560 
E-mail: vondrackova@mpo.czEN 2426 Official Journal of the European Union 15.12.2012
DENMARK Ministry of Foreign Affairs 
International Trade Policy and Business 
Asiatisk Plads 2 
DK-1448 Copenhagen K 
Denmark 
Telephone: (45) 3392 0000 
Telefax: (45) 3254 0533 
E-mail: hp@um.dk  
ESTONIA Ministry of Economic Affairs and Communications 
11 Harju street 
15072 Tallinn 
Estonia 
Telephone: (372) 639 7654 / (372) 625 6360 
Telefax: (372) 631 3660 
E-mail: services@mkm.ee  
FINLAND  Ministry for Foreign Affairs 
Department for External Economic Relations 
Unit for the EU's Trade Policy and Economic Relations 
PO Box 428 
00023 Government 
Finland 
Telephone: (358-9) 1605 5533 
Telefax: (358-9) 1605 5576  
FRANCE Ministère de l'Economie, des Finances et de l'Emploi 
Direction générale du Trésor et de la Politique économique (DGTPE) 
Service des Affaires multilatérales et du développement 
Sous Direction Politique commerciale et Investissement 
Bureau Services, Investissements et Propriété intellectuelle 
139 rue de Bercy (télédoc 233) 
75572 Paris Cédex 12 
France 
Téléphone: (33) (1) 44 87 20 30 
Fax: (33) (1) 53 18 96 55 
Secrétariat général des affaires européennes 
2, Boulevard Diderot 
75572 Paris Cédex 12 
Téléphone: (33) (1) 44 87 10 13 
Fax: (33) (1) 44 87 12 61  
GERMANY Germany Trade and Invest (GTAI) 
Agrippastrasse 87-93 
50676 Köln 
Germany 
Telephone: (49221) 2057 345 
Telefax: (49221) 2057 262 
E-mail: zoll@gtai.de; trade@gtai.de  
GREECE  Ministry of Economy Competitiveness and Shipping 
General Directorate for International Economic Policy 
Directorate for International Trade Policy 
1 Kornarou Str. 
10563 Athens 
Hellas 
Telephone: (30 210) 3286121, 3286126 
Telefax: (30 210) 3286179EN 15.12.2012 Official Journal of the European Union 2427
HUNGARY  Ministry for National Development and Economy 
Trade Policy Department 
Honvéd utca 13-15. 
H-1055 Budapest 
Hungary 
Tel: 361 336 7715 
Fax: 361 336 7559 
E-mail: kereskedelempolitika@gkm.gov.hu  
IRELAND  Department of Enterprise, Trade & Employment 
International Trade Section (WTO) 
Earlsfort Centre 
Hatch St. 
Dublin 2 
Ireland 
Telephone: (353 1) 6312533 
Telefax: (353 1) 6312561  
ITALY  Ministero degli Affari Esteri 
Piazzale della Farnesina, 1 
00194 Rome 
Italy 
General Directorate for the Multilateral Economic and Financial Cooperation 
WTO Coordination Office 
Telephone: (39) 06.3691.4353 / 2648 
Telefax: (39) 06.3233458 
E-mail: dgce.omc@esteri.it; dgce1@esteri.it 
General Directorate for the European Integration 
Office II – EU external relations 
Telephone: (39) 06 3691 2740 
Telefax: (39) 06 3691 6703 
E-mail: dgie2@esteri.it 
Ministry for Economic Development 
Viale Boston, 25 
00144 Rome 
Italy 
General Directorate for Trade Policy 
Division V 
Telephone: (39) 06 5993 2589 
Telefax: (39) 06 5993 2149 
E-mail: polcom5@sviluppoeconomico.gov.it  
LATVIA Ministry of Economics of the Republic of Latvia 
Foreign Economic Relations Department 
Foreign Trade Policy Unit 
Brivibas Str. 55 
RIGA, LV 1519 
Latvia 
Telephone: (371) 67 013 008 
Telefax: (371) 67 280 882 
E-mail: pto@em.gov.lv  
LITHUANIA  Division of International Economic Organizations, 
Ministry of Foreign Affairs 
J. Tumo Vaizganto 2 
2600 Vilnius 
Lithuania 
Telephone: (370 52) 362 594 
(370 52) 362 598 
Telefax: (370 52) 362 586 
E-mail: teo.ed@urm.1tEN 2428 Official Journal of the European Union 15.12.2012
LUXEMBOURG Ministère des Affaires Etrangères 
Direction des Relations Economiques Internationales 
6, rue de l'Ancien Athénée 
L-1144 Luxembourg 
Luxembourg 
Telephone: (352) 478 2355 
Telefax: (352)22 20 48  
MALTA Director 
International Economic Relations Directorate 
Economic Policy Division 
Ministry of Finance 
St. Calcedonius Square 
Floriana CMR02 
Malta 
Telephone: (356) 21 249 359 
Fax: (356) 21 249 355 
Email: epd@gov.mt 
joseph.bugeja@gov.mt  
NETHERLANDS  Ministry of Economic Affairs 
Directorate-General for Foreign Economic Relations 
Trade Policy & Globalisation (ALP: E/446) 
P.O. Box 20101 
2500 EC Den Haag 
The Netherlands 
Telephone: (3170) 379 6451 
(3170) 379 6467 
Telefax: (3170) 379 7221 
E-mail: M.F.T.RiemslagBaas@MinEZ.nl  
POLAND Ministry of Economy 
Department of Trade Policy 
Ul. Żurawia 4a 
00-507 Warsaw 
Poland 
Telephone: (48 22) 693 4826 / (48 22) 693 4856 / (48 22) 693 4808 
Telefax: (48 22) 693 4018 
E-mail: SekretariatDPH@mg.gov.pl  
PORTUGAL  Ministry of Economy 
ICEP Portugal 
Market Intelligence Unit 
Av. 5 de Outubro, 101 
1050-051 Lisbon 
Portugal 
Telephone: (351 21) 790 95 00 
Telefax: (351 21) 790 95 81 
E-mail: informação@icep.pt 
Ministry of Foreign Affairs 
General Directorate for Community Affairs (DGAC) 
R da Cova da Moura 1 
1350 –11 Lisbon 
Portugal 
Telephone: (351 21) 393 55 00 
Telefax: (351 21) 395 45 40  
ROMANIA Ministry for Economy, Trade, and Business Environment* 
Str. Ion Campineanu nr. 16 
District 1 
Bucharest 
Romania 
Telephone: 40214010558, 40214010562 
Fax: 40213159698 
E-mail: natalia.schink@dce.gov.ro 
raluca.constantinescu@dce.gov.roEN 15.12.2012 Official Journal of the European Union 2429
SLOVAK REPUBLIC Ministry of Economy of the Slovak Republic 
Trade and Consumer Protection Directorate 
Trade Policy Department 
Mierová 19 
827 15 Bratislava 212 
Slovak Republic 
Telephone: (421-2) 4854 7110 
Telefax: (421-2) 4854 3116  
SLOVENIA  Ministry of the Economy of the Republic of Slovenia 
Directorate for Foreign Economic Relations 
Kotnikova 5 
1000 Ljubljana 
Slovenia 
Telephone: (386 1) 400 35 21 
Telefax: (386 1) 400 36 11 
E-mail: gp.mg@gov.si 
Internet: www.mg-rs.si  
SPAIN  Ministerio de Industria, Turismo y Comercio 
Secretaría de Estado de Comercio Exterior 
Subdirección General de Comercio Internacional de Servicios 
Paseo de la Castellana 162 
28046 Madrid 
España 
Telephone: (34 91) 349 3781 
Telefax: (34 91) 349 5226 
E-mail: sgcominser.sscc@mcx.es  
SWEDEN  National Board of Trade 
Department for WTO and Developments in Trade 
Box 6803 
113 86 Stockholm 
Sweden 
Telephone: (46 8) 690 4800 
Telefax: (46 8) 30 6759 
E-mail: registrator@kommers.se 
Internet: http://www.kommers.se 
Ministry for Foreign Affairs 
Department: UD-IH 
103 39 Stockholm 
Sweden 
Telephone: 46 (0) 8 405 10 00 
Telefax: 46 (0) 8723 11 76 
E-mail: registrator@foreign.ministry.se 
Internet: http://www.sweden.gov.se/  
UNITED KINGDOM Department for Business, Innovation and Skills (BIS) 
Trade Policy Unit 
1 Victoria Street 
London 
SW1H 0ET 
United Kingdom 
Telephone: (4420) 7215 5000 
Fax: (4420) 7215 2235 
E-mail: a133services@bis.gsi.gov.uk 
Internet: www.bis.gov.uk/policies/trade-policy-unit/trade-in-servicesEN 2430 Official Journal of the European Union 15.12.2012
FOR THE REPUBLICS OF THE CA PARTY: 
COSTA RICA Ministerio de Comercio Exterior 
Dirección General de Comercio Exterior 
Avenida 1  era y 3  era , Calle 40, Paseo Colón 
San José, Costa Rica  
Telephone: (506) 2299-4925/2299-4926 
Telefax: (506) 2255-3281 
E-mail: dgce@comex.go.cr  
EL SALVADOR  Ministerio de Economía 
Dirección de Administración de Tratados Comerciales (DATCO) 
(en coordinación con las instituciones respectivas) 
Alameda Juan Pablo II y Calle Guadalupe, Edificio C-2, 3  a Planta. Plan Maestro, Centro de Gobierno, 
San Salvador, El Salvador, C.A.  
Telephone: (503) 2247- 5788 
Telefax: (503) 2247- 5789 
E-Mail: datco@minec.gob.sv  
GUATEMALA Ministerio de Economía 
Dirección de Administración del Comercio Exterior 
8 a . Avenida 10-43 Zona 1 , 
Ciudad Guatemala, Guatemala  
Teléfono: (502) 2412-0200 
Telefax: (502) 2412-0327 
E-mail: http://dace.mineco.gob.gt/infocomex/infocomex.php  
HONDURAS Secretaria de Estado en los Despachos de Industria y Comercio, Dirección General de Integración 
Económica y Política Comercial 
Edificio San José, Boulevard, José Cecilio del Valle, Tegucigalpa, Honduras  
Telephone: (504) 2235- 5047 
Telefax: (504) 2235-5047 
Internet: www.sic.gob.hn  
NICARAGUA Ministerio de Fomento, Industria y Comercio (MIFIC) 
Dirección de Aplicación y Negociación de Acuerdos Comerciales 
Km 6 Carretera a Masaya, Apartado Postal No 8 
Managua, Nicaragua  
Telephone: (505): 2267- 0161 
Internet: www.mific.gob.ni  
PANAMA Ministerio de Comercio e Industrias 
Dirección Nacional de Administración de Tratados y Defensa Comercial 
Oficina de Negociaciones Comerciales Internacionales 
Avenida Ricardo J. Alfaro, Edificio Plaza Edison Piso No. 2  
Telephone: (507) 560-0610 
Telefax: (507) 560-0618 
E-mail: dinatradec@mici.gob.pa 
apineda@mici.gob.pa 
Internet: www.mici.gob.paEN 15.12.2012 Official Journal of the European Union 2431
ANNEX XVI  
GOVERNMENT PROCUREMENT  
Appendix 1 
COVERAGE 
SECTION A 
CENTRAL GOVERNMENT ENTITIES WHICH PROCURE IN ACCORDANCE WITH THE PROVISIONS OF 
TITLE V OF PART IV OF THIS AGREEMENT  
A. SCHEDULE OF COSTA RICA  
The Title applies to the entities of central level of government which procure in accordance with the provisions of this 
Agreement, where the value of the procurement equals or exceeds:  
Goods 
Threshold: SDR 130 000  
Services  
Specified in Section D  
Threshold: SDR 130 000  
Construction Services  
Specified in Section E  
Threshold: SDR 5 000 000  
List of Entities  
1. Contraloría General de la República  
2. Defensoría de los Habitantes de la República  
3. Presidencia de la República  
4. Ministerio de la Presidencia  
5. Ministerio de Gobernación, Policía y Seguridad Pública (Note 1)  
6. Ministerio de Relaciones Exteriores y Culto  
7. Ministerio de Hacienda (Note 2) 
8. Ministerio de Agricultura y Ganadería  
9. Ministerio de Economía Industria y Comercio  
10. Ministerio de Educación Pública (Note 3)  
11. Ministerio de Trabajo y Seguridad Social  
12. Ministerio de Cultura y Juventud  
13. Ministerio de Vivienda y Asentamientos Humanos  
14. Ministerio de Comercio Exterior  
15. Ministerio de Planificación Nacional y Política Económica  
16. Ministerio de Ciencia y Tecnología  
17. Ministerio de Ambiente, Energía y Telecomunicaciones  
18. Ministerio de Obras Públicas y Transportes  
19. Ministerio de Salud  
20. Instituto Nacional de las Mujeres  
21. Instituto Costarricense de Turismo  
Notes to Section A  
1. Ministerio de Gobernación, Policía y Seguridad Pública : the Title does not cover the procurement of goods classified under 
Section 2 (food products, beverages and tobacco; textiles, apparel and leather products) of the United Nations Central 
Product Classification 1.0 (CPC, version 1.0), for the  Fuerza Pública.  
2. Ministerio de Hacienda : the Title does not cover the issuance of tax stamps.  
3. Ministerio de Educación Pública : the Title does not cover procurement made in furtherance of school feeding programs.EN 2432 Official Journal of the European Union 15.12.2012
B. SCHEDULE OF EL SALVADOR  
The Title applies to the entities of central level of government which procure in accordance with the provisions of this 
Agreement, where the value of the procurement equals or exceeds:  
Goods 
Thresholds: SDR 130 000; or for the three year period following the date of entry into force of this Agreement, SDR 
260 000.  
Services  
Specified in Section D  
Thresholds: SDR 130 000; or for the three year period following the date of entry into force of this Agreement, SDR 
260 000.  
Construction Services  
Specified in Section E  
Thresholds: SDR 5 000 000; or for the three year period following the date of entry into force of this Agreement, SDR 
5 950 000.  
List of Entities  
1. Ministerio de Hacienda  
2. Ministerio de Relaciones Exteriores  
3. Ministerio de Educación (Note 1)  
4. Ministerio de Trabajo y Previsión Social  
5. Ministerio de Economía  
6. Ministerio del Medio Ambiente y Recursos Naturales  
7. Ministerio de Obras Públicas  
8. Ministerio de Agricultura y Ganadería  
9. Ministerio de Defensa (Note 1)  
10. Ministerio de Gobernación  
11. Ministerio de Salud Pública y Asistencia Social  
Notes to Section A  
1. Ministerio de Educación and Ministerio de Defensa : the Title does not cover the procurement of goods classified under 
Section 2 (food products, beverages and tobacco; textiles, apparel and leather products) of the United Nations Central 
Product Classification 1.1 (CPC, version 1.1).  
2. Unless otherwise specified, the Title covers all agencies subordinated to the entities listed in this schedule, provided 
they do not have separate legal personality.  
C. SCHEDULE OF GUATEMALA  
The Title applies to the entities of the central level of government which procure in accordance with the provisions of this 
Agreement where the value equals or exceeds:  
Goods 
Thresholds: SDR 130 000; or for the three year period following the date of entry into force, SDR 260 000.  
Services  
Specified in Section D  
Thresholds: SDR 130 000; or for the three year period following the date of entry into force, SDR 260 000.  
Construction Services:  
Specified in Section E  
Thresholds: SDR 5 000 000; or for the three year period following the date of entry into force, SDR 6 000 000.  
List of Entities  
1. Ministerio de Agricultura, Ganadería y Alimentación (Note 1)  
2. Ministerio de la Defensa Nacional (Note 2)EN 15.12.2012 Official Journal of the European Union 2433
3. Ministerio de Economía  
4. Ministerio de Educación (Note 3)  
5. Ministerio de Cultura y Deportes  
6. Ministerio de Trabajo y Previsión Social (Note 4)  
7. Ministerio de Finanzas Públicas  
8. Ministerio de Salud Pública y Asistencia Social (Note 4)  
9. Ministerio de Relaciones Exteriores  
10. Ministerio de Gobernación (Note 5)  
11. Ministerio de Comunicaciones, Infraestructura y Vivienda  
12. Ministerio de Energía y Minas  
13. Ministerio de Ambiente y Recursos Naturales  
14. Secretaría General de la Presidencia  
15. Secretaría de Coordinación Ejecutiva de la Presidencia  
16. Secretaría de Planificación y Programación de la Presidencia  
17. Secretaría de Análisis Estratégico de la Presidencia  
18. Secretaría de la Paz de la Presidencia de la República  
19. Secretaría de Asuntos Administrativos y de Seguridad de la Presidencia de la República  
20. Secretaría de Asuntos Agrarios de la Presidencia  
21. Secretaría Presidencial de la Mujer  
22. Secretaría de Bienestar Social de la Presidencia de la República  
23. Secretaría de Comunicación Social de la Presidencia  
24. Secretaría Ejecutiva de la Comisión contra el Consumo, Adicción y Tráfico Ilícito de Drogas  
25. Secretaría de Obras Sociales de la Esposa del Presidente de la República  
26. Comisión Presidencial Coordinadora de la Política del Ejecutivo en materia de Derechos Humanos  
27. Comisión Presidencial para la reforma del Estado, la Descentralización y la Participación Ciudadana  
28. Consejo Nacional de Ciencia y Tecnología  
29. Coordinadora Nacional para la Reducción de Desastres  
30. Junta Nacional del Servicio Civil  
31. Oficina Nacional del Servicio Civil  
32. Fondo de Desarrollo Indígena Guatemalteco  
33. Fondo Nacional de Ciencia y Tecnología  
34. Fondo Nacional para la Paz  
35. Consejo Nacional de la Juventud  
Notes to Section A  
1. Ministerio de Agricultura, Ganadería y Alimentación : the Title does not cover the procurement of agricultural goods made 
in furtherance of agricultural support programs, or procurement made in furtherance of school feeding programs.  
2. Ministerio de Defensa Nacional : the Title does not cover the procurement of the following goods and services: arms, 
munitions, equipment, construction materials, aircraft, vessels and other vehicles, fuel, lubricants, provisions, and the 
contracting for services or supply by or on behalf of the  Ejército de Guatemala  and its institutions.  
3. Ministerio de Educación : the Title does not cover procurement made in furtherance of school feeding programs.  
4. Ministerio de Trabajo y Previsión Social  and  Ministerio de Salud Pública y Asistencia Social : the Title does not cover the 
procurement of goods classified under Section 2 (food products, beverages and tobacco; textiles, apparel and leather 
products) of the CPC, version 1.0.EN 2434 Official Journal of the European Union 15.12.2012
5. Ministerio de Gobernación : the Title does not cover the procurement of goods classified under Section 2 (food products, 
beverages and tobacco; textiles, apparel and leather products) of the CPC, version 1.0, for the  Policia Nacional Civil y 
Sistema Penitenciario . 
6. Unless otherwise specified, the Title covers all agencies subordinate to the entities listed in this schedule, provided they  
do not have separate legal personality.  
D. SCHEDULE OF HONDURAS  
The Title applies to the entities of central level of government which procure in accordance with the provisions of this 
Agreement, where the value of the procurement equals or exceeds:  
Goods 
Thresholds: SDR 260 000 for the second and third year period following the date of entry into force of this Agreement 
and thereafter SDR 130 000.  
Services Specified in Section D  
Thresholds: SDR 260 000 for the second and third year period following the date of entry into force of this Agreement 
and thereafter SDR 130 000.  
Construction Services  
Specified in Section E  
Thresholds: SDR 6 000 000 for the second and third year period following the date of entry into force of this Agreement 
and thereafter SDR 5 000 000.  
List of Entities  
1. Secretaria de Estado en los Despachos del Interior y Población  
2. Secretaria de Estado en el Despacho de Educación (Note 1)  
3. Secretaria de Estado en el Despacho de Salud  
4. Secretaria de Estado en el Despacho de Seguridad (Note 2)  
5. Secretaria de Estado en el Despacho Presidencial (Note 1)  
6. Secretaria de Estado en el Despacho de Relaciones Exteriores  
7. Secretaria de Estado en el Despacho de Defensa Nacional (Note 3)  
8. Secretaria de Estado en el Despacho de Finanzas  
9. Secretaria de Estado en los Despachos de Industria y Comercio  
10. Secretaria de Estado en los Despachos de Obras Publicas, Transporte y Vivienda  
11. Secretaria de Estado en los Despachos de Trabajo y Seguridad Social  
12. Secretaria de Estado en los Despachos de Agricultura y Ganadería  
13. Secretaria de Estado en los Despachos de Recursos Naturales y Ambiente  
14. Secretaria de Estado en los Despachos de Cultura, Artes y Deportes  
15. Secretaria de Estado en el Despacho de Turismo  
16. Secretaría Técnica de Planificación y Cooperación Externa.  
Notes to Section A  
1. Secretaria de Estado en el Despacho de Educación y Secretaria de Estado en el Despacho Presidencial : the Title does not cover 
procurement made in furtherance of school feeding programs.  
2. Secretaria de Estado en el Despacho de Seguridad : the Title does not cover procurement of uniforms, shoes, food, or 
tobacco for the  Policia Nacional . 
3. Secretaria de Estado en el Despacho de Defensa Nacional : the Title does not cover the procurement of goods classified 
under Section 2 (food products, beverages and tobacco; textiles, apparel and leather products) of the CPC, version 1.0, 
for the Fuerzas Armadas de Honduras . The title does not cover the procurement of the following goods, or the 
procurement of uniforms of the  Fuerzas Armadas de Honduras and the  Policia Nacional : 
1. Ammunition  
2. War airplanes  
3. Military riflesEN 15.12.2012 Official Journal of the European Union 2435
4. Pistols and guns of any kind, 41 caliber or more  
5. Honduran army regulation pistols  
6. Silencers for all kinds of firearms  
7. Firearms  
8. Accessories and ammunition  
9. Cartridges for firearms  
10. Equipment and other accessories essential for cartridge loading  
11. Gunpowder, explosives, primers and fuses  
12. Mask for protection against asphyxiating gases  
13. Air guns  
4. Unless otherwise specified, the Title covers all agencies subordinate to the entities listed in this schedule.  
E. SCHEDULE OF NICARAGUA  
The Title applies to the entities of central level of government which procure in accordance with the provisions of this 
Agreement, where the value of the procurement equals or exceeds:  
Goods 
Thresholds: SDR 130 000; or for the three year period following the date of entry into force of this Agreement, SDR 
260 000.  
Services  
Specified in Section D  
Thresholds: SDR 130 000; or for the three year period following the date of entry into force of this Agreement, SDR 
260 000.  
Construction Services  
Specified in Section E  
Thresholds: SDR 5 000 000; or for the three year period following the date of entry into force of this Agreement, SDR 
6 000 000.  
List of Entities  
1. Ministerio de Gobernación (Note 1)  
2. Ministerio de la Familia  
3. Ministerio de Relaciones Exteriores  
4. Ministerio de Fomento, Industria y Comercio  
5. Ministerio del Trabajo  
6. Ministerio del Ambiente y de los Recursos Naturales  
7. Procuraduría General de la República  
8. Ministerio de Defensa (Note 2)  
9. Ministerio de Hacienda y Crédito Público  
10. Ministerio Público  
11. Ministerio de Transporte e Infraestructura (Note 3)  
12. Ministerio de Educación (Note 4)  
13. Ministerio Agropecuario y Forestal (Note 5)  
Notes to Section A  
1. Ministerio de Gobernación : the Title does not cover procurements made by and for the  Policía Nacional . The Title does 
not cover procurements related to production or issuance of passports (including its security elements such as security 
paper or security plastic).  
2. Ministerio de Defensa : the Title does not cover procurements made by the  Ministerio de Defensa  for a transitional period 
of five year after the entry into force of this Agreement. The Title does not cover procurements made by and for the  
Ejército de Nicaragua .EN 2436 Official Journal of the European Union 15.12.2012
3. Ministerio de Transporte e Infraestructura : the Title does not cover procurement made by the  Ministerio de Transporte e 
Infraestructura  for a transitional period of five year after the entry into force of this Agreement.  
4. Ministerio de Educación : the Title does not cover programs that benefit the education sector such as school feeding 
programs, basic bibliography, tools for basic research and development.  
5. Ministerio de Agropecuario y Forestal : the Title does not cover support programs for agriculture.  
F. SCHEDULE OF PANAMA  
The Title applies to the entities of central level of government which procure in accordance with the provisions of this 
Agreement, where the value of the procurement equals or exceeds:  
Goods 
Threshold: SDR 130 000  
Services  
Specified in Section D  
Threshold: SDR 130 000  
Construction Services  
Specified in Section E  
Threshold: SDR 5 000 000  
List of Entities  
1. Asamblea Nacional  
2. Contraloría General de la República  
3. Ministerio de Comercio e Industrias  
4. Ministerio de Desarrollo Agropecuario (Note 1)  
5. Ministerio de Economía y Finanzas  
6. Ministerio de Educación (Note 2)  
7. Ministerio de Gobierno y Justicia (Note 3)  
8. Ministerio de Desarrollo Social  
9. Ministerio de Obras Públicas  
10. Ministerio de la Presidencia (Note 4)  
11. Ministerio de Relaciones Exteriores  
12. Ministerio de Salud (Note 5) 
13. Ministerio de Trabajo y Desarrollo Laboral  
14. Ministerio de Vivienda y Ordenamiento Territorial  
15. Ministerio Público (Note 6)  
16. Órgano Judicial 
Notes to Section A  
1. Ministerio de Desarrollo Agropecuario:  the Title does not cover the procurement of agricultural products linked to 
agricultural development and support and food aid programs.  
2. Ministerio de Educación : the Title does not cover the procurement of goods classified under Divisions of the United 
Nations Central Product Classification (CPC) Ver. 1.0, listed below:  
21 - Meat, fish, fruit, vegetables, oils and fats;  
22 - Dairy products;  
23 - Grain mill products, starches and starch products; other food products;  
24 - Beverages;  
26 - Yarn and thread; woven and tufted textile fabrics;  
27 - Textile articles other than apparel;  
28 - Knitted or crocheted fabrics; wearing apparel;  
29 - Leather and leather products; footwear.EN 15.12.2012 Official Journal of the European Union 2437
3. Ministerio de Gobierno y Justicia : the Title does not cover the procurement of goods and services listed below by or on 
behalf of the Policía Nacional ; the Servicio Nacional Aeronaval , the Dirección Institucional en Asuntos de Seguridad Pública ; 
and the  Dirección General del Sistema Penitenciario : 
(a) classified under Divisions of the CPC Ver. 1.0:  
21 - Meat, fish, fruit, vegetables, oils and fats;  
22 - Dairy products;  
23 - Grain mill products, starches and starch products; other food products;  
24 - Beverages;  
26 - Yarn and thread; woven and tufted textile fabrics;  
27 - Textile articles other than apparel;  
28 - Knitted or crocheted fabrics; wearing apparel;  
29 - Leather and leather products; footwear;  
431 - Engines and turbines and parts thereof;  
447 - Weapons and ammunition and parts thereof;  
491 - Motor vehicles, parts and accessories thereof;  
496 - Aircraft and spacecraft, and parts thereof.  
(b) the procurement of food serving services (hot meals).  
4. Ministerio de la Presidencia : the Title does not cover the procurement of goods and services listed below by or on behalf 
of the Servicio de Protección Institucional : 
(a) classified under Divisions of the CPC Ver. 1.0:  
21 - Meat, fish, fruit, vegetables, oils and fats;  
22 - Dairy products;  
23 - Grain mill products, starches and starch products; other food products;  
24 - Beverages;  
26 - Yarn and thread; woven and tufted textile fabrics;  
27 - Textile articles other than apparel;  
28 - Knitted or crocheted fabrics; wearing apparel;  
29 - Leather and leather products; footwear;  
431 - Engines and turbines and parts thereof;  
447 - Weapons and ammunition and parts thereof;  
491 - Motor vehicles, parts and accessories thereof;  
496 - Aircraft and spacecraft, and parts thereof.  
(b) the procurement of food serving services (hot meals); and  
The Title does not cover the procurement of goods and services by, or on behalf of the  Secretaría del Consejo de 
Seguridad Pública  y Defensa Nacional  and the  Fondo de Inversión Social . 
5. Ministerio de Salud : the Title does not cover the following:  
(a) procurement made in furtherance of public health protection programs, including treatment of HIV/AIDS, Cancer, 
Tuberculosis, Malaria, Meningitis, Disease of Chagas, Leishmaniasis or other epidemics;  
(b) procurement of vaccines for the prevention of Tuberculosis, Polio, Diphtheria, Whooping Cough, Tetanus, Measles, 
Mumps, Rubella, Meningitis (Meningococcica), Pneumococcus, Human Rabies, Chickenpox, Influenza, Hepatitis A, 
Disease for H. Influenza, Hepatitis B, Disease for H. Influenza Type B, and Yellow Fever that are purchased 
pursuant to an agreement with a not-for-profit international organization such as WHO and UNICEF; or  
(c) procurement of pharmaceutical products under compulsory licensing pursuant to the General Council Decisions of 
30 August 2003 on the implementation of Paragraph 6 of the Doha Declaration on the TRIPS Agreement and 
Publico Health and of 6 December 2005 on the Amendment of the TRIPS Agreement of the World Trade 
Organization.EN 2438 Official Journal of the European Union 15.12.2012
6. Ministerio Público : the Title does not cover the procurement of goods and services listed below by or on behalf of the  
Servicio de Criminalística y Ciencias Forenses (SEC) : 
(a) classified under Divisions of the CPC Ver. 1.0:  
21 - Meat, fish, fruit, vegetables, oils and fats;  
22 - Dairy products;  
23 - Grain mill products, starches and starch products; other food products;  
24 - Beverages;  
447 - Weapons and ammunition and parts thereof;  
491 - Motor vehicles, parts and accessories thereof; and  
(b) the procurement of food serving services (hot meals).  
G. SCHEDULE OF EU PARTY  
Goods 
Threshold: SDR 130 000  
Services  
Specified in Section D  
Threshold: SDR 130 000  
Construction Services  
Specified in Section E  
Threshold: SDR 5 000 000  
Procuring Entities:  
A) All Central government entities  
B) European Union entities:  
The Council of the European Union  
The European Commission  
Notes to Section A  
1. " Contracting authorities of European Union Member States " covers also any subordinated entity of any contracting 
authority of an European Union Member State provided it does not have separate legal personality.  
2. As far as procurement by entities in the field of defence and security is concerned, only non-sensitive and non-warlike 
materials contained in the list attached to Section A are covered.  
INDICATIVE LISTS OF CONTRACTING AUTHORITIES WHICH ARE CENTRAL GOVERNMENT 
AUTHORITIES AS DEFINED BY EU PROCUREMENT DIRECTIVE  
Belgium 
1. Services publics fédéraux (Ministries):  1. Federale Overheidsdiensten (Ministries):  
SPF Chancellerie du Premier Ministre;  FOD Kanselarij van de Eerste Minister;  
SPF Personnel et Organisation;  FOD Kanselarij Personeel en Organisatie;  
SPF Budget et Contrôle de la Gestion;  FOD Budget en Beheerscontrole;  
SPF Technologie de l'Information et de la Communication 
(Fedict);  FOD Informatie- en Communicatietechnologie (Fedict);  
SPF Affaires étrangères, Commerce extérieur et Coopération 
au Développement;  FOD Buitenlandse Zaken, Buitenlandse Handel en Ontwik ­
kelingssamenwerking;  
SPF Intérieur;  FOD Binnenlandse Zaken;  
SPF Finances;  FOD Financiën;  
SPF Mobilité et Transports;  FOD Mobiliteit en Vervoer;  
SPF Emploi, Travail et Concertation sociale;  FOD Werkgelegenheid, Arbeid en sociaal overleg;  
SPF Sécurité Sociale et Institutions publiques de Sécurité 
Sociale; FOD Sociale Zekerheid en Openbare Instellingen van 
sociale Zekerheid;EN 15.12.2012 Official Journal of the European Union 2439
SPF Santé publique, Sécurité de la Chaîne alimentaire et 
Environnement;  FOD Volksgezondheid, Veiligheid van de Voedselketen en 
Leefmilieu;  
SPF Justice;  FOD Justitie;  
SPF Economie, PME, Classes moyennes et Energie;  FOD Economie, KMO, Middenstand en Energie;  
Ministère de la Défense;  Ministerie van Landsverdediging;  
Service public de programmation Intégration sociale, Lutte 
contre la pauvreté et Économie sociale;  Programmatorische Overheidsdienst Maatschappelijke Inte ­
gratie, Armoedsbestrijding en sociale Economie;  
Service public fédéral de Programmation Développement 
durable;  Programmatorische federale Overheidsdienst Duurzame 
Ontwikkeling;  
Service public fédéral de Programmation Politique scienti ­
fique.  Programmatorische federale Overheidsdienst Wetenschaps ­
beleid.  
2. Régie des Bâtiments:  2. Regie der Gebouwen:  
Office national de Sécurité sociale;  Rijksdienst voor sociale Zekerheid;  
Institut national d'Assurance sociales pour travailleurs indé ­
pendants;  Rijksinstituut voor de sociale Verzekeringen der Zelfstan ­
digen;  
Institut national d'Assurance Maladie-Invalidité;  Rijksinstituut voor Ziekte- en Invaliditeitsverzekering;  
Office national des Pensions;  Rijksdienst voor Pensioenen;  
Caisse auxiliaire d'Assurance Maladie-Invalidité;  Hulpkas voor Ziekte-en Invaliditeitsverzekering;  
Fond des Maladies professionnelles;  Fonds voor Beroepsziekten;  
Office national de l'Emploi.  Rijksdienst voor Arbeidsvoorziening.  
Bulgaria  
— Администрация  на Народното събрание  
— A дминистрация  на Президента  
— Администрация  на Министерския  съвет  
— Конституционен  съд 
— Българска народна  банка  
— Министерство  на външните  работи  
— Министерство  на вътрешните  работи  
— Министерство  на държавната  администрация  и административната  реформа  
— Министерство  на извънредните  ситуации  
— Министерство  на земеделието  и храните  
— Министерство  на здравеопазването  
— Министерство  на икономиката  и енергетиката  
— Министерство  на културата  
— Министерство  на образованието  и науката  
— Министерство  на околната  среда  и водите  
— Министерство  на отбраната  
— Министерство  на правосъдието  
— Министерство  на регионалното  развитие  и благоустройството  
— Министерство  на транспорта  
— Министерство  на труда и социалната  политика  
— Министерство  на финансите  
State agencies, state commissions, executive agencies and other state authorities established by law or by Council of 
Ministers' decree having a function relating to the exercise of executive power:  
— Агенция за ядрено регулиранеEN 2440 Official Journal of the European Union 15.12.2012
— Висшата  атестационна  комисия 
— Държавна  комисия за енергийно  и водно регулиране  
— Държавна  комисия по сигурността  на информацията  
— Комисия  за защита  на конкуренцията 
— Комисия  за защита  на личните  данни  
— Комисия  за защита  от дискриминация  
— Комисия  за регулиране  на съобщенията  
— Комисия  за финансов  надзор 
— Патентно  ведомство  на Република  България  
— Сметна  палата  на Република  България  
— Агенция за приватизация  
— Агенция за следприватизационен  контрол 
— Български институт  по метрология 
— Държавна  агенция " Архиви " 
— Държавна  агенция " Държавен  резерв  и военновременни  запаси " 
— Държавна  агенция " Национална  сигурност " 
— Държавна  агенция за бежанците  
— Държавна  агенция за българите в чужбина  
— Държавна  агенция за закрила на детето 
— Държавна  агенция за информационни  технологии  и съобщения  
— Държавна  агенция за метрологичен  и технически  надзор 
— Държавна  агенция за младежта  и спорта  
— Държавна  агенция по горите  
— Държавна  агенция по туризма  
— Държавна  комисия по стоковите  борси  и тържища  
— Институт  по публична  администрация  и европейска  интеграция  
— Национален  статистически  институт  
— Национална  агенция за оценяване  и акредитация 
— Националната  агенция за професионално  образование  и обучение  
— Национална  комисия за борба с трафика  на хора 
— Агенция " Митници " 
— Агенция за държавна  и финансова  инспекция  
— Агенция за държавни  вземания  
— Агенция за социално  подпомагане  
— Агенция за хората  с увреждания  
— Агенция по вписванията  
— Агенция по геодезия , картография и кадастър 
— Агенция по енергийна  ефективност  
— Агенция по заетостта  
— Агенция по обществени  поръчки  
— Българска агенция за инвестиции  
— Главна  дирекция " Гражданска  въздухоплавателна  администрация "EN 15.12.2012 Official Journal of the European Union 2441
— Дирекция " Материално -техническо  осигуряване  и социално  обслужване " на Министерство  на вътрешните  работи  
— Дирекция " Оперативно  издирване " на Министерство  на вътрешните  работи 
— Дирекция " Финансово -ресурсно  осигуряване " на Министерство  на вътрешните  работи  
— Дирекция за национален  строителен  контрол 
— Държавна  комисия по хазарта  
— Изпълнителна  агенция " Автомобилна  администрация " 
— Изпълнителна  агенция " Борба с градушките " 
— Изпълнителна  агенция " Българска служба  за акредитация " 
— Изпълнителна  агенция " Военни  клубове  и информация " 
— Изпълнителна  агенция " Главна  инспекция  по труда " 
— Изпълнителна  агенция " Държавна  собственост  на Министерството  на отбраната " 
— Изпълнителна  агенция " Железопътна  администрация " 
— Изпълнителна  агенция " Изпитвания  и контролни  измервания  на въоръжение , техника  и имущества " 
— Изпълнителна  агенция " Морска администрация " 
— Изпълнителна  агенция " Национален  филмов  център " 
— Изпълнителна  агенция " Пристанищна  администрация " 
— Изпълнителна  агенция " Проучване  и поддържане на река Дунав " 
— Изпълнителна  агенция " Социални  дейности  на Министерството  на отбраната " 
— Изпълнителна  агенция за икономически  анализи  и прогнози 
— Изпълнителна  агенция за насърчаване  на малките и средни  предприятия 
— Изпълнителна  агенция по лекарствата  
— Изпълнителна  агенция по лозата и виното  
— Изпълнителна  агенция по околна среда  
— Изпълнителна  агенция по почвените  ресурси  
— Изпълнителна  агенция по рибарство  и аквакултури  
— Изпълнителна  агенция по селекция и репродукция в животновъдството  
— Изпълнителна  агенция по сортоизпитване , апробация и семеконтрол  
— Изпълнителна  агенция по трансплантация  
— Изпълнителна  агенция по хидромелиорации  
— Комисията  за защита  на потребителите  
— Контролно -техническата  инспекция  
— Национален  център за информация  и документация 
— Национален  център по радиобиология и радиационна  защита  
— Национална  агенция за приходите  
— Национална  ветеринарномедицинска  служба  
— Национална  служба  "Полиция " 
— Национална  служба  "Пожарна  безопасност  и защита  на населението " 
— Национална  служба  за растителна  защита  
— Национална  служба  за съвети  в земеделието  
— Национална  служба  по зърното и фуражите  
— Служба  " Военна  информация "EN 2442 Official Journal of the European Union 15.12.2012
— Служба  " Военна  полиция" 
— Фонд " Републиканска  пътна инфраструктура " 
— Авиоотряд 28 
Czech Republic  
— Ministerstvo dopravy  
— Ministerstvo financí  
— Ministerstvo kultury  
— Ministerstvo obrany  
— Ministerstvo pro místní rozvoj  
— Ministerstvo práce a sociálních v ěcí 
— Ministerstvo pr ůmyslu a obchodu  
— Ministerstvo spravedlnosti  
— Ministerstvo školství, mládeže a t ělovýchovy  
— Ministerstvo vnitra  
— Ministerstvo zahrani čních v ěcí 
— Ministerstvo zdravotnictví  
— Ministerstvo zem ědělství  
— Ministerstvo životního prost ředí 
— Poslanecká sně movna P ČR 
— Senát P ČR 
— Kancelá ř prezidenta  
— Český statistický ú řad 
— Český ú řad zem ěm ěři čský a katastrální  
— Ú řad pr ůmyslového vlastnictví  
— Ú řad pro ochranu osobních údaj ů 
— Bezpe čnostní informa ční služba  
— Národní bezpe čnostní ú řad 
— Česká akademie v ěd 
— V ěze ňská služba  
— Český bá ňský ú řad 
— Ú řad pro ochranu hospodá řské sout ěže 
— Správa státních hmotných rezerv  
— Státní ú řad pro jadernou bezpe čnost  
— Česká národní banka  
— Energetický regula ční ú řad 
— Ú řad vlády České republiky  
— Ústavní soud  
— Nejvyšší soud  
— Nejvyšší správní soud  
— Nejvyšší státní zastupitelství  
— Nejvyšší kontrolní ú řad 
— Kancelá ř Ve řejného ochránce právEN 15.12.2012 Official Journal of the European Union 2443
— Grantová agentura České republiky  
— Státní ú řad inspekce práce  
— Český telekomunika ční ú řad 
Denmark  
— Folketinget  
Rigsrevisionen  
— Statsministeriet  
— Udenrigsministeriet  
— Beskæftigelsesministeriet  
5 styrelser og institutioner (5 agencies and institutions)  
— Domstolsstyrelsen  
— Finansministeriet  
5 styrelser og institutioner (5 agencies and institutions)  
— Forsvarsministeriet  
5 styrelser og institutioner (5 agencies and institutions)  
— Ministeriet for Sundhed og Forebyggelse  
Adskillige styrelser og institutioner, herunder Statens Serum Institut (Several agencies and institutions, including 
Statens Serum Institut)  
— Justitsministeriet  
Rigspolitichefen, anklagemyndigheden samt 1 direktorat og et antal styrelser (Commissioner of Police, the public 
prosecutor, 1 directorate and a number of agencies)  
— Kirkeministeriet  
10 stiftsøvrigheder (10 diocesan authorities)  
— Kulturministeriet — Ministry of Culture  
4 styrelser samt et antal statsinstitutioner (4 departments and a number of institutions)  
— Miljøministeriet  
5 styrelser (5 agencies)  
— Ministeriet for Flygtninge, Invandrere og Integration  
1 styrelse (1 agency)  
— Ministeriet for Fødevarer, Landbrug og Fiskeri  
4 direktoraterog institutioner (4 directorates and institutions)  
— Ministeriet for Videnskab, Teknologi og Udvikling  
Adskillige styrelser og institutioner, Forskningscenter Risø og Statens uddannelsesbygninger (Several agencies and 
institutions, including Risoe National Laboratory and Danish National Research and Education Buildings)  
— Skatteministeriet  
1 styrelse og institutioner (1 agency and several institutions)  
— Velfærdsministeriet  
3 styrelser og institutioner (3 agencies and several institutions)  
— Transportministeriet  
7 styrelser og institutioner, herunder Øresundsbrokonsortiet (7 agencies and institutions, including Øresundsbrokon ­
sortiet)  
— Undervisningsministeriet  
3 styrelser, 4 undervisningsinstitutioner og 5 andre institutioner (3 agencies, 4 educational establishments, 5 other 
institutions)  
— Økonomi- og Erhvervsministeriet  
Adskilligestyrelser og institutioner (Several agencies and institutions)EN 2444 Official Journal of the European Union 15.12.2012
— Klima- og Energiministeriet  
3 styrelse og institutioner (3 agencies and institutions)  
Germany  
— Auswärtiges Amt  
— Bundeskanzleramt  
— Bundesministerium für Arbeit und Soziales  
— Bundesministerium für Bildung und Forschung  
— Bundesministerium für Ernährung, Landwirtschaft und Verbraucherschutz  
— Bundesministerium der Finanzen  
— Bundesministerium des Innern (only civil goods)  
— Bundesministerium für Gesundheit  
— Bundesministerium für Familie, Senioren, Frauen und Jugend  
— Bundesministerium der Justiz  
— Bundesministerium für Verkehr, Bau und Stadtentwicklung  
— Bundesministerium für Wirtschaft und Technologie  
— Bundesministerium für wirtschaftliche Zusammenarbeit und Entwicklung  
— Bundesministerium der Verteidigung (no military goods)  
— Bundesministerium für Umwelt, Naturschutz und Reaktorsicherheit  
Estonia  
— Vabariigi Presidendi Kantselei  
— Eesti Vabariigi Riigikogu  
— Eesti Vabariigi Riigikohus  
— Riigikontroll  
— Õiguskantsler  
— Riigikantselei  
— Rahvusarhiiv 
— Haridus- ja Teadusministeerium  
— Justiitsministeerium  
— Kaitseministeerium  
— Keskkonnaministeerium  
— Kultuuriministeerium  
— Majandus- ja Kommunikatsiooniministeerium  
— Põllumajandusministeerium  
— Rahandusministeerium  
— Siseministeerium  
— Sotsiaalministeerium  
— Välisministeerium  
— Keeleinspektsioon  
— Riigiprokuratuur  
— Teabeamet  
— Maa-amet  
— Keskkonnainspektsioon  
— Metsakaitse- ja MetsauuenduskeskusEN 15.12.2012 Official Journal of the European Union 2445
— Muinsuskaitseamet  
— Patendiamet  
— Tarbijakaitseamet  
— Riigihangete Amet  
— Taimetoodangu Inspektsioon  
— Põllumajanduse Registrite ja Informatsiooni Amet  
— Veterinaar- ja Toiduamet  
— Konkurentsiamet  
— Maksu –ja Tolliamet  
— Statistikaamet  
— Kaitsepolitseiamet  
— Kodakondsus- ja Migratsiooniamet  
— Piirivalveamet  
— Politseiamet  
— Eesti Kohtuekspertiisi Instituut  
— Keskkriminaalpolitsei  
— Päästeamet  
— Andmekaitse Inspektsioon  
— Ravimiamet  
— Sotsiaalkindlustusamet  
— Tööturuamet  
— Tervishoiuamet  
— Tervisekaitseinspektsioon  
— Tööinspektsioon  
— Lennuamet  
— Maanteeamet  
— Veeteede Amet  
— Julgestuspolitsei  
— Kaitseressursside Amet  
— Kaitseväe Logistikakeskus  
— Tehnilise Järelevalve Amet  
Ireland  
— President's Establishment  
— Houses of the Oireachtas (Parliament)  
— Department of theTaoiseach (Prime Minister)  
— Central Statistics Office  
— Department of Finance  
— Office of the Comptroller and Auditor General  
— Office of the Revenue Commissioners  
— Office of Public Works  
— State Laboratory  
— Office of the Attorney General  
— Office of the Director of Public Prosecutions  
— Valuation OfficeEN 2446 Official Journal of the European Union 15.12.2012
— Office of the Commission for Public Service Appointments  
— Public Appointments Service  
— Office of the Ombudsman  
— Chief State Solicitor's Office  
— Department of Justice, Equality and Law Reform  
— Courts Service  
— Prisons Service  
— Office of the Commissioners of Charitable Donations and Bequests  
— Department of the Environment, Heritage and Local Government  
— Department of Education and Science  
— Department of Communications, Energy and Natural Resources  
— Department of Agriculture, Fisheries and Food  
— Department of Transport  
— Department of Health and Children  
— Department of Enterprise, Trade and Employment  
— Department of Arts, Sports and Tourism  
— Department of Defence  
— Department of Foreign Affairs  
— Department of Social and Family Affairs  
— Department of Community, Rural and Gaeltacht Affairs (Gaelic speaking regions)  
— Arts Council  
— National Gallery.  
Greece  
— Υπουργείο  Εσωτερικών 
— Υπουργείο  Εξωτερικών  
— Υπουργείο  Οικονομίας  και Οικονομικών  
— Υπουργείο  Ανάπτυξης  
— Υπουργείο  Δικαιοσύνης 
— Υπουργείο  Εθνικής  Παιδείας  και Θρησκευμάτων  
— Υπουργείο  Πολιτισμού  
— Υπουργείο  Υγείας και Κοινωνικής  Αλληλεγγύης  
— Υπουργείο  Περιβάλλοντος , Χωροταξίας  και Δημοσίων Έργων ; 
— Υπουργείο  Απασχόλησης και Κοινωνικής  Προστασίας 
— Υπουργείο  Μεταφορών  και Επικοινωνιών  
— Υπουργείο  Αγροτικής  Ανάπτυξης και Τροφίμων  
— Υπουργείο  Εμπορικής  Ναυτιλίας , Αιγαίου και Νησιωτικής Πολιτικής  
— Υπουργείο  Μακεδονίας - Θράκης  
— Γενική  Γραμματεία  Επικοινωνίας 
— Γενική  Γραμματεία  Ενημέρωσης  
— Γενική  Γραμματεία  Νέας Γενιάς  
— Γενική  Γραμματεία  Ισότητας  
— Γενική  Γραμματεία  Κοινωνικών Ασφαλίσεων  
— Γενική  Γραμματεία  Απόδημου ΕλληνισμούEN 15.12.2012 Official Journal of the European Union 2447
— Γενική  Γραμματεία  Βιομηχανίας  
— Γενική  Γραμματεία  Έρευνας και Τεχνολογίας  
— Γενική  Γραμματεία  Αθλητισμού  
— Γενική  Γραμματεία  Δημοσίων Έργων  
— Γενική  Γραμματεία  Εθνικής  Στατιστικής Υπηρεσίας  Ελλάδος  
— Εθνικό  Συμβούλιο Κοινωνικής  Φροντίδας 
— Οργανισμός  Εργατικής Κατοικίας  
— Εθνικό  Τυπογραφείο 
— Γενικό  Χημείο  του Κράτους  
— Ταμείο  Εθνικής  Οδοποιίας 
— Εθνικό  Καποδιστριακό Πανεπιστήμιο  Αθηνών  
— Αριστοτέλειο  Πανεπιστήμιο  Θεσσαλονίκης  
— Δημοκρίτειο  Πανεπιστήμιο  Θράκης 
— Πανεπιστήμιο  Αιγαίου 
— Πανεπιστήμιο  Ιωαννίνων 
— Πανεπιστήμιο  Πατρών 
— Πανεπιστήμιο  Μακεδονίας 
— Πολυτεχνείο  Κρήτης 
— Σιβιτανίδειος  Δημόσια Σχολή  Τεχνών  και Επαγγελμάτων  
— Αιγινήτειο  Νοσοκομείο  
— Αρεταίειο  Νοσοκομείο  
— Εθνικό  Κέντρο Δημόσιας Διοίκησης  
— Οργανισμός  Διαχείρισης  Δημοσίου Υλικού  
— Οργανισμός  Γεωργικών  Ασφαλίσεων 
— Οργανισμός  Σχολικών  Κτιρίων 
— Γενικό  Επιτελείο  Στρατού  
— Γενικό  Επιτελείο  Ναυτικού  
— Γενικό  Επιτελείο  Αεροπορίας  
— Ελληνική Επιτροπή Ατομικής  Ενέργειας  
— Γενική  Γραμματεία  Εκπαίδευσης  Ενηλίκων 
— Υπουργείο  Εθνικής  Άμυνας 
— Γενική  Γραμματεία  Εμπορίου  
Spain 
— Presidencia de Gobierno  
— Ministerio de Asuntos Exteriores y de Cooperación  
— Ministerio de Justicia  
— Ministerio de Defensa  
— Ministerio de Economía y Hacienda  
— Ministerio del Interior  
— Ministerio de Fomento  
— Ministerio de Educación, Política Social y Deportes  
— Ministerio de Industria, Turismo y Comercio  
— Ministerio de Trabajo e InmigraciónEN 2448 Official Journal of the European Union 15.12.2012
— Ministerio de la Presidencia  
— Ministerio de Administraciones Públicas  
— Ministerio de Cultura  
— Ministerio de Sanidad y Consumo  
— Ministerio de Medio Ambiente y Medio Rural y Marino  
— Ministerio de Vivienda  
— Ministerio de Ciencia e Innovación  
— Ministerio de Igualdad  
France  
(1) Ministries  
— Services du Premier ministre  
— Ministère chargé de la santé, de la jeunesse et des sports  
— Ministère chargé de l'intérieur, de l'outre-mer et des collectivités territoriales  
— Ministère chargé de la justice  
— Ministère chargé de la défense  
— Ministère chargé des affaires étrangères et européennes  
— Ministère chargé de l'éducation nationale  
— Ministère chargé de l'économie, des finances et de l'emploi  
— Secrétariat d'Etat aux transports  
— Secrétariat d'Etat aux entreprises et au commerce extérieur  
— Ministère chargé du travail, des relations sociales et de la solidarité  
— Ministère chargé de la culture et de la communication  
— Ministère chargé du budget, des comptes publics et de la fonction publique  
— Ministère chargé de l'agriculture et de la pêche  
— Ministère chargé de l'enseignement supérieur et de la recherche  
— Ministère chargé de l'écologie, du développement et de l'aménagement durables  
— Secrétariat d'Etat à la fonction publique  
— Ministère chargé du logement et de la ville  
— Secrétariat d'Etat à la coopération et à la francophonie  
— Secrétariat d'Etat à l'outre-mer  
— Secrétariat d'Etat à la jeunesse, des sports et de la vie associative  
— Secrétariat d'Etat aux anciens combattants  
— Ministère chargé de l'immigration, de l'intégration, de l'identité nationale et du co-développement  
— Secrétariat d'Etat en charge de la prospective et de l'évaluation des politiques publiques  
— Secrétariat d'Etat aux affaires européennes,  
— Secrétariat d'Etat aux affaires étrangères et aux droits de l'homme  
— Secrétariat d'Etat à la consommation et au tourisme  
— Secrétariat d'Etat à la politique de la ville  
— Secrétariat d'Etat à la solidarité  
— Secrétariat d'Etat en charge de l'industrie et de la consommation  
— Secrétariat d'Etat en charge de l'emploi  
— Secrétariat d'Etat en charge du commerce, de l'artisanat, des PME, du tourisme et des servicesEN 15.12.2012 Official Journal of the European Union 2449
— Secrétariat d'Etat en charge de l'écologie  
— Secrétariat d'Etat en charge du développement de la région-capitale  
— Secrétariat d'Etat en charge de l'aménagement du territoire  
(2) Institutions, independent authorities and jurisdictions  
— Présidence de la République  
— Assemblée Nationale  
— Sénat  
— Conseil constitutionnel  
— Conseil économique et social  
— Conseil supérieur de la magistrature  
— Agence française contre le dopage  
— Autorité de contrôle des assurances et des mutuelles  
— Autorité de contrôle des nuisances sonores aéroportuaires  
— Autorité de régulation des communications électroniques et des postes  
— Autorité de sûreté nucléaire  
— Autorité indépendante des marchés financiers  
— Comité national d'évaluation des établissements publics à caractère scientifique, culturel et professionnel  
— Commission d'accès aux documents administratifs  
— Commission consultative du secret de la défense nationale  
— Commission nationale des comptes de campagne et des financements politiques  
— Commission nationale de contrôle des interceptions de sécurité  
— Commission nationale de déontologie de la sécurité  
— Commission nationale du débat public  
— Commission nationale de l'informatique et des libertés  
— Commission des participations et des transferts  
— Commission de régulation de l'énergie  
— Commission de la sécurité des consommateurs  
— Commission des sondages  
— Commission de la transparence financière de la vie politique  
— Conseil de la concurrence  
— Conseil des ventes volontaires de meubles aux enchères publiques  
— Conseil supérieur de l'audiovisuel  
— Défenseur des enfants  
— Haute autorité de lutte contre les discriminations et pour l'égalité  
— Haute autorité de santé  
— Médiateur de la République  
— Cour de justice de la République  
— Tribunal des Conflits  
— Conseil d'Etat  
— Cours administratives d'appel  
— Tribunaux administratifsEN 2450 Official Journal of the European Union 15.12.2012
— Cour des Comptes  
— Chambres régionales des Comptes  
— Cours et tribunaux de l'ordre judiciaire (Cour de Cassation, Cours d'Appel, Tribunaux d'instance et Tribunaux de 
grande instance)  
(3) National public establishments  
— Académie de France à Rome  
— Académie de marine  
— Académie des sciences d'outre-mer  
— Académie des technologies  
— Agence centrale des organismes de sécurité sociale (ACOSS)  
— Agence de biomédicine  
— Agence pour l'enseignement du français à l'étranger  
— Agence française de sécurité sanitaire des aliments  
— Agence française de sécurité sanitaire de l'environnement et du travail  
— Agence Nationale pour la cohésion sociale et l'égalité des chances  
— Agence nationale pour la garantie des droits des mineurs  
— Agences de l'eau  
— Agence Nationale de l'Accueil des Etrangers et des migrations  
— Agence nationale pour l'amélioration des conditions de travail (ANACT)  
— Agence nationale pour l'amélioration de l'habitat (ANAH)  
— Agence Nationale pour la Cohésion Sociale et l'Egalité des Chances  
— Agence nationale pour l'indemnisation des français d'outre-mer (ANIFOM)  
— Assemblée permanente des chambres d'agriculture (APCA)  
— Bibliothèque publique d'information  
— Bibliothèque nationale de France  
— Bibliothèque nationale et universitaire de Strasbourg  
— Caisse des Dépôts et Consignations  
— Caisse nationale des autoroutes (CNA)  
— Caisse nationale militaire de sécurité sociale (CNMSS)  
— Caisse de garantie du logement locatif social  
— Casa de Velasquez  
— Centre d'enseignement zootechnique  
— Centre d'études de l'emploi  
— Centre d'études supérieures de la sécurité sociale  
— Centres de formation professionnelle et de promotion agricole  
— Centre hospitalier des Quinze-Vingts  
— Centre international d'études supérieures en sciences agronomiques (Montpellier Sup Agro)  
— Centre des liaisons européennes et internationales de sécurité sociale  
— Centre des Monuments Nationaux  
— Centre national d'art et de culture Georges Pompidou  
— Centre national des arts plastiques  
— Centre national de la cinématographie  
— Centre National d'Etudes et d'expérimentation du machinisme agricole, du génie rural, des eaux et des forêts (CEM ­
AGREF)EN 15.12.2012 Official Journal of the European Union 2451
— Centre national du livre  
— Centre national de documentation pédagogique  
— Centre national des œuvres universitaires et scolaires (CNOUS)  
— Centre national professionnel de la propriété forestière  
— Centre National de la Recherche Scientifique (C.N.R.S)  
— Centres d'éducation populaire et de sport (CREPS)  
— Centres régionaux des œuvres universitaires (CROUS)  
— Collège de France  
— Conservatoire de l'espace littoral et des rivages lacustres  
— Conservatoire National des Arts et Métiers  
— Conservatoire national supérieur de musique et de danse de Paris  
— Conservatoire national supérieur de musique et de danse de Lyon  
— Conservatoire national supérieur d'art dramatique  
— École centrale de Lille  
— École centrale de Lyon  
— École centrale des arts et manufactures  
— École française d'archéologie d'Athènes  
— École française d'Extrême-Orient  
— École française de Rome  
— École des hautes études en sciences sociales  
— École du Louvre  
— École nationale d'administration  
— École nationale de l'aviation civile (ENAC)  
— École nationale des Chartes  
— École nationale d'équitation  
— École Nationale du Génie de l'Eau et de l'environnement de Strasbourg  
— Écoles nationales d'ingénieurs  
— École nationale d'ingénieurs des industries des techniques agricoles et alimentaires de Nantes  
— Écoles nationales d'ingénieurs des travaux agricoles  
— École nationale de la magistrature  
— Écoles nationales de la marine marchande  
— École nationale de la santé publique (ENSP)  
— École nationale de ski et d'alpinisme  
— École nationale supérieure des arts décoratifs  
— École nationale supérieure des arts et techniques du théâtre  
— École nationale supérieure des arts et industries textiles Roubaix  
— Écoles nationales supérieures d'arts et métiers  
— École nationale supérieure des beaux-arts  
— École nationale supérieure de céramique industrielle  
— École nationale supérieure de l'électronique et de ses applications (ENSEA)  
— École nationale supérieure du paysage de Versailles  
— École Nationale Supérieure des Sciences de l'information et des bibliothécaires  
— École nationale supérieure de la sécurité sociale  
— Écoles nationales vétérinairesEN 2452 Official Journal of the European Union 15.12.2012
— École nationale de voile  
— École normales supérieures  
— École polytechnique  
— École technique professionnelle agricole et forestière de Meymac (Corrèze)  
— École de sylviculture Crogny (Aube)  
— École de viticulture et d'œnologie de la Tour- Blanche (Gironde)  
— École de viticulture — Avize (Marne)  
— Établissement national d'enseignement agronomique de Dijon  
— Établissement national des invalides de la marine (ENIM)  
— Établissement national de bienfaisance Koenigswarter  
— Établissement public du musée et du domaine national de Versailles  
— Fondation Carnegie  
— Fondation Singer-Polignac  
— Haras nationaux  
— Hôpital national de Saint-Maurice  
— Institut des hautes études pour la science et la technologie  
— Institut français d'archéologie orientale du Caire  
— Institut géographique national  
— Institut National de l'origine et de la qualité  
— Institut national des hautes études de sécurité  
— Institut de veille sanitaire  
— Institut National d'enseignement supérieur et de recherche agronomique et agroalimentaire de Rennes  
— Institut National d'Etudes Démographiques (I.N.E.D)  
— Institut National d'Horticulture  
— Institut National de la jeunesse et de l'éducation populaire  
— Institut national des jeunes aveugles — Paris  
— Institut national des jeunes sourds — Bordeaux  
— Institut national des jeunes sourds — Chambéry  
— Institut national des jeunes sourds — Metz  
— Institut national des jeunes sourds — Paris  
— Institut national de physique nucléaire et de physique des particules (I.N.P.N.P.P)  
— Institut national de la propriété industrielle  
— Institut National de la Recherche Agronomique (I.N.R.A)  
— Institut National de la Recherche Pédagogique (I.N.R.P)  
— Institut National de la Santé et de la Recherche Médicale (I.N.S.E.R.M)  
— Institut national d'histoire de l'art (I.N.H.A.)  
— Institut national de recherches archéologiques préventives  
— Institut National des Sciences de l'Univers  
— Institut National des Sports et de l'Education Physique  
— Institut national supérieur de formation et de recherche pour l'éducation des jeunes handicapés et les enseignements 
inadaptés  
— Instituts nationaux polytechniques  
— Instituts nationaux des sciences appliquées  
— Institut national de recherche en informatique et en automatique (INRIA)  
— Institut national de recherche sur les transports et leur sécurité (INRETS)EN 15.12.2012 Official Journal of the European Union 2453
— Institut de Recherche pour le Développement  
— Instituts régionaux d'administration  
— Institut des Sciences et des Industries du vivant et de l'environnement (Agro Paris Tech)  
— Institut supérieur de mécanique de Paris  
— Institut Universitaires de Formation des Maîtres  
— Musée de l'armée  
— Musée Gustave-Moreau  
— Musée national de la marine  
— Musée national J.-J.-Henner  
— Musée du Louvre  
— Musée du Quai Branly  
— Muséum National d'Histoire Naturelle  
— Musée Auguste-Rodin  
— Observatoire de Paris  
— Office français de protection des réfugiés et apatrides  
— Office National des Anciens Combattants et des Victimes de Guerre (ONAC)  
— Office national de la chasse et de la faune sauvage  
— Office National de l'eau et des milieux aquatiques  
— Office national d'information sur les enseignements et les professions (ONISEP)  
— Office universitaire et culturel français pour l'Algérie  
— Ordre national de la Légion d'honneur  
— Palais de la découverte  
— Parcs nationaux  
— Universités  
(4) Other national public body  
— Union des groupements d'achats publics (UGAP)  
— Agence Nationale pour l'emploi (A.N.P.E)  
— Caisse Nationale des Allocations Familiales (CNAF)  
— Caisse Nationale d'Assurance Maladie des Travailleurs Salariés (CNAMS)  
— Caisse Nationale d'Assurance-Vieillesse des Travailleurs Salariés (CNAVTS)  
Italy  
(1) Purchasing bodies:  
— Presidenza del Consiglio dei Ministri  
— Ministero degli Affari Esteri  
— Ministero dell'Interno  
— Ministero della Giustizia e Uffici giudiziari (esclusi i giudici di pace)  
— Ministero della Difesa  
— Ministero dell'Economia e delle Finanze  
— Ministero dello Sviluppo Economico  
— Ministero delle Politiche Agricole, Alimentari e Forestali  
— Ministero dell'Ambiente - Tutela del Territorio e del Mare  
— Ministero delle Infrastrutture e dei Trasporti  
— Ministero del Lavoro, della Salute e delle Politiche Sociali  
— Ministero dell' Istruzione, Università e RicercaEN 2454 Official Journal of the European Union 15.12.2012
— Ministero per i Beni e le Attività culturali, comprensivo delle sue articolazioni periferiche  
(2) Other national public bodies:  
— CONSIP (Concessionaria Servizi Informatici Pubblici)  
Cyprus 
— Προεδρία  και Προεδρικό  Μέγαρο 
— Γραφείο  Συντονιστή Εναρμόνισης  
— Υπουργικό  Συμβούλιο 
— Βουλή των Αντιπροσώπων 
— Δικαστική Υπηρεσία  
— Νομική  Υπηρεσία  της Δημοκρατίας 
— Ελεγκτική Υπηρεσία  της Δημοκρατίας 
— Επιτροπή Δημόσιας Υπηρεσίας  
— Επιτροπή Εκπαιδευτικής Υπηρεσίας  
— Γραφείο  Επιτρόπου  Διοικήσεως  
— Επιτροπή Προστασίας Ανταγωνισμού 
— Υπηρεσία  Εσωτερικού Ελέγχου  
— Γραφείο  Προγραμματισμού  
— Γενικό  Λογιστήριο  της Δημοκρατίας 
— Γραφείο  Επιτρόπου  Προστασίας Δεδομένων  Προσωπικού  Χαρακτήρα  
— Γραφείο  Εφόρου Δημοσίων Ενισχύσεων 
— Αναθεωρητική  Αρχή  Προσφορών  
— Υπηρεσία  Εποπτείας  και Ανάπτυξης Συνεργατικών Εταιρειών  
— Αναθεωρητική  Αρχή  Προσφύγων 
— Υπουργείο  Άμυνας 
— Υπουργείο  Γεωργίας , Φυσικών Πόρων  και Περιβάλλοντος  
— Τμήμα  Γεωργίας 
— Κτηνιατρικές  Υπηρεσίες  
— Τμήμα  Δασών  
— Τμήμα  Αναπτύξεως  Υδάτων  
— Τμήμα  Γεωλογικής Επισκόπησης 
— Μετεωρολογική Υπηρεσία  
— Τμήμα  Αναδασμού 
— Υπηρεσία  Μεταλλείων  
— Ινστιτούτο Γεωργικών  Ερευνών 
— Τμήμα  Αλιείας  και Θαλάσσιων  Ερευνών 
— Υπουργείο  Δικαιοσύνης και Δημοσίας Τάξεως 
— Αστυνομία 
— Πυροσβεστική  Υπηρεσία  Κύπρου  
— Τμήμα  Φυλακών  
— Υπουργείο  Εμπορίου , Βιομηχανίας  και Τουρισμού  
— Τμήμα  Εφόρου Εταιρειών  και Επίσημου Παραλήπτη 
— Υπουργείο  Εργασίας  και Κοινωνικών Ασφαλίσεων 
— Τμήμα  Εργασίας  
— Τμήμα  Κοινωνικών ΑσφαλίσεωνEN 15.12.2012 Official Journal of the European Union 2455
— Τμήμα  Υπηρεσιών  Κοινωνικής  Ευημερίας  
— Κέντρο Παραγωγικότητας  Κύπρου  
— Ανώτερο  Ξενοδοχειακό  Ινστιτούτο Κύπρου  
— Ανώτερο  Τεχνολογικό  Ινστιτούτο  
— Τμήμα  Επιθεώρησης  Εργασίας  
— Τμήμα  Εργασιακών  Σχέσεων  
— Υπουργείο  Εσωτερικών 
— Επαρχιακές Διοικήσεις  
— Τμήμα  Πολεοδομίας  και Οικήσεως  
— Τμήμα  Αρχείου  Πληθυσμού  και Μεταναστεύσεως  
— Τμήμα  Κτηματολογίου  και Χωρομετρίας  
— Γραφείο  Τύπου  και Πληροφοριών  
— Πολιτική  Άμυνα 
— Υπηρεσία  Μέριμνας  και Αποκαταστάσεων  Εκτοπισθέντων 
— Υπηρεσία  Ασύλου  
— Υπουργείο  Εξωτερικών  
— Υπουργείο  Οικονομικών  
— Τελωνεία  
— Τμήμα  Εσωτερικών Προσόδων 
— Στατιστική Υπηρεσία  
— Τμήμα  Κρατικών Αγορών και Προμηθειών  
— Τμήμα  Δημόσιας Διοίκησης  και Προσωπικού 
— Κυβερνητικό  Τυπογραφείο  
— Τμήμα  Υπηρεσιών  Πληροφορικής  
— Υπουργείο  Παιδείας  και Πολιτισμού  
— Υπουργείο  Συγκοινωνιών και Έργων  
— Τμήμα  Δημοσίων Έργων  
— Τμήμα  Αρχαιοτήτων  
— Τμήμα  Πολιτικής  Αεροπορίας  
— Τμήμα  Εμπορικής  Ναυτιλίας  
— Τμήμα  Οδικών Μεταφορών  
— Τμήμα  Ηλεκτρομηχανολογικών  Υπηρεσιών  
— Τμήμα  Ηλεκτρονικών  Επικοινωνιών  
— Υπουργείο  Υγείας 
— Φαρμακευτικές  Υπηρεσίες  
— Γενικό  Χημείο  
— Ιατρικές  Υπηρεσίες  και Υπηρεσίες  Δημόσιας Υγείας 
— Οδοντιατρικές  Υπηρεσίες  
— Υπηρεσίες  Ψυχικής  Υγείας 
Latvia 
(1) Ministries, secretariats of ministers for special assignments, and their subordinate institutions  
— Aizsardz ības ministrija un t ās padot ībā esoš ās iestā des 
— Ārlietu ministrija un tas padotī bā esoš ās iest ādes 
— Bē rnu un ģimenes lietu ministrija un t ās padot ībā esošas iest ādesEN 2456 Official Journal of the European Union 15.12.2012
— Ekonomikas ministrija un t ās padot ībā esoš ās iest ādes 
— Finanšu ministrija un t ās padot ībā esoš ās iest ādes 
— Iekšlietu ministrija un t ās padot ībā esoš ās iestā des 
— Izgl ītības un zin ātnes ministrija un t ās padot ībā esošā s iest ādes 
— Kult ūras ministrija un tas padot ībā esoš ās iest ādes 
— Labkl ājības ministrija un t ās padot ībā esoš ās iest ādes 
— Re ģionā lās att īstības un pašvald ības lietu ministrija un t ās padot ībā esoš ās iest ādes 
— Satiksmes ministrija un t ās padot ībā esošā s iest ādes 
— Tieslietu ministrija un tā s padot ībā esoš ās iest ādes 
— Vesel ības ministrija un t ās padot ībā esoš ās iest ādes 
— Vides ministrija un t ās padot ībā esoš ās iestā des 
— Zemkop ības ministrija un t ās padot ībā esoš ās iest ādes 
— Īpašu uzdevumu ministra sekretari āti un to padot ībā esoš ās iest ādes 
— Satversmes aizsardz ības birojs  
(2) Other state institution  
— Augst ākā tiesa  
— Centrā lā v ēlēšanu komisija  
— Finanšu un kapit āla tirgus komisija  
— Latvijas Banka  
— Prokurat ūra un t ās p ārraudz ībā esoš ās iest ādes 
— Saeimas kanceleja un t ās padot ībā esoš ās iest ādes 
— Satversmes tiesa  
— Valsts kanceleja un t ās padot ībā esoš ās iest ādes 
— Valsts kontrole  
— Valsts prezidenta kanceleja  
— Ties ībsarga birojs  
— Nacion ālā radio un telev īzijas padome  
— Citas valsts iest ādes, kuras nav ministriju padotī bā (Other state institutions not subordinate to ministries)  
Lithuania  
— Prezident ūros kanceliarija  
— Seimo kanceliarija  
— Institutions accountable to the Seimas [Parliament]:  
— Lietuvos mokslo taryba  
— Seimo kontrolieri ų įstaiga  
— Valstyb ės kontrol ė 
— Speciali ųjų tyrim ų tarnyba  
— Valstyb ės saugumo departamentas  
— Konkurencijos taryba  
— Lietuvos gyventoj ų genocido ir rezistencijos tyrimo centras  
— Vertybini ų popieri ų komisija  
— Ryši ų reguliavimo tarnyba  
— Nacionalin ė sveikatos taryba  
— Etnin ės kult ūros globos taryba  
— Lygi ų galimybi ų kontrolieriaus tarnybaEN 15.12.2012 Official Journal of the European Union 2457
— Valstybin ė kult ūros paveldo komisija  
— Vaiko teisi ų apsaugos kontrolieriaus įstaiga  
— Valstybin ė kain ų ir energetikos kontrol ės komisija  
— Valstybin ė lietuvi ų kalbos komisija  
— Vyriausioji rinkim ų komisija  
— Vyriausioji tarnybin ės etikos komisija  
— Žurnalist ų etikos inspektoriaus tarnyba  
— Vyriausyb ės kanceliarija  
— Institutions accountable to the Vyriausyb ė (Government):  
— Ginkl ų fondas  
— Informacin ės visuomen ės pl ėtros komitetas  
— K ūno kult ūros ir sporto departamentas  
— Lietuvos archyv ų departamentas  
— Mokestini ų gin čų komisija  
— Statistikos departamentas  
— Tautini ų mažum ų ir išeivijos departamentas  
— Valstybin ė tabako ir alkoholio kontrol ės tarnyba  
— Vieš ųjų pirkim ų tarnyba  
— Narkotik ų kontrol ės departamentas  
— Valstybin ė atomin ės energetikos saugos inspekcija  
— Valstybin ė duomen ų apsaugos inspekcija  
— Valstybin ė maisto ir veterinarijos tarnyba  
— Vyriausioji administracini ų gin čų komisija  
— Draudimo prieži ūros komisija  
— Lietuvos valstybinis mokslo ir studij ų fondas  
— Lietuvi ų gr įžimo į T ėvyn ę informacijos centras  
— Konstitucinis Teismas  
— Lietuvos bankas  
— Aplinkos ministerija  
— Institutions under the Aplinkos ministerija (Ministry of Environment):  
— Generalin ė mišk ų ur ėdija 
— Lietuvos geologijos tarnyba  
— Lietuvos hidrometeorologijos tarnyba  
— Lietuvos standartizacijos departamentas  
— Nacionalinis akreditacijos biuras  
— Valstybin ė metrologijos tarnyba  
— Valstybin ė saugom ų teritorij ų tarnyba  
— Valstybin ė teritorij ų planavimo ir statybos inspekcija  
— Finans ų ministerija  
— Institutions under the Finansų ministerija (Ministry of Finance):  
— Muitin ės departamentas  
— Valstyb ės dokument ų technologin ės apsaugos tarnyba  
— Valstybin ė mokesč ių inspekcija  
— Finans ų ministerijos mokymo centrasEN 2458 Official Journal of the European Union 15.12.2012
— Valstybin ė lošim ų prieži ūros komisija  
— Krašto apsaugos ministerija  
— Institutions under the Krašto apsaugos ministerija (Ministry of National Defence):  
— Antrasis operatyvini ų tarnyb ų departamentas  
— Centralizuota finans ų ir turto tarnyba  
— Karo prievol ės administravimo tarnyba  
— Krašto apsaugos archyvas 
— Krizi ų valdymo centras  
— Mobilizacijos departamentas  
— Ryši ų ir informacini ų sistem ų tarnyba  
— Infrastrukt ūros pl ėtros departamentas  
— Valstybinis pilietinio pasipriešinimo rengimo centras  
— Lietuvos kariuomen ė 
— Krašto apsaugos sistemos kariniai vienetai ir tarnybos  
— Kult ūros ministerija  
— Institutions under the Kult ūros ministerija (Ministry of Culture):  
— Kult ūros paveldo departamentas  
— Valstybin ė kalbos inspekcija  
— Socialin ės apsaugos ir darbo ministerija  
— Institutions under the Socialin ės apsaugos ir darbo ministerija (Ministry of Social Security and Labour):  
— Garantinio fondo administracija  
— Valstyb ės vaiko teisi ų apsaugos ir įvaikinimo tarnyba  
— Lietuvos darbo birža  
— Lietuvos darbo rinkos mokymo tarnyba  
— Trišal ės tarybos sekretoriatas  
— Socialini ų paslaug ų prieži ūros departamentas  
— Darbo inspekcija  
— Valstybinio socialinio draudimo fondo valdyba  
— Ne įgalumo ir darbingumo nustatymo tarnyba  
— Gin čų komisija  
— Technin ės pagalbos neį galiesiems centras  
— Ne įgali ųjų reikal ų departamentas  
— Susisiekimo ministerija  
— Institutions under the Susisiekimo ministerija (Ministry of Transport and Communications):  
— Lietuvos automobili ų keli ų direkcija  
— Valstybin ė geležinkelio inspekcija  
— Valstybin ė keli ų transporto inspekcija  
— Pasienio kontrol ės punkt ų direkcija  
— Sveikatos apsaugos ministerija  
— Institutions under the Sveikatos apsaugos ministerija (Ministry of Health):  
— Valstybin ė akreditavimo sveikatos prieži ūros veiklai tarnyba  
— Valstybin ė ligoni ų kasa  
— Valstybin ė medicininio audito inspekcijaEN 15.12.2012 Official Journal of the European Union 2459
— Valstybin ė vaist ų kontrol ės tarnyba  
— Valstybin ė teismo psichiatrijos ir narkologijos tarnyba  
— Valstybin ė visuomen ės sveikatos prieži ūros tarnyba  
— Farmacijos departamentas  
— Ekstremali ų sveikatai situacij ų centras  
— Lietuvos bioetikos komitetas  
— Radiacin ės saugos centras  
— Švietimo ir mokslo ministerija  
— Institutions under the Švietimo ir mokslo ministerija (Ministry of Education and Science):  
— Nacionalinis egzamin ų centras  
— Studij ų kokyb ės vertinimo centras  
— Teisingumo ministerija  
— Institutions under the Teisingumo ministerija (Ministry of Justice):  
— Kal ėjim ų departamentas  
— Nacionalin ė vartotoj ų teisi ų apsaugos taryba  
— Europos teis ės departamentas  
— Ūkio ministerija  
— Institutions under the Ūkio ministerija (Ministry of Economy):  
— Įmoni ų bankroto valdymo departamentas  
— Valstybin ė energetikos inspekcija  
— Valstybin ė ne maisto produkt ų inspekcija  
— Valstybinis turizmo departamentas  
— Užsienio reikal ų ministerija  
— Diplomatin ės atstovyb ės ir konsulin ės įstaigos užsienyje bei atstovyb ės prie tarptautini ų organizacij ų 
— Vidaus reikal ų ministerija  
— Institutions under the Vidaus reikal ų ministerija (Ministry of the Interior):  
— Asmens dokument ų išrašymo centras  
— Finansini ų nusikaltim ų tyrimo tarnyba  
— Gyventoj ų registro tarnyba  
— Policijos departamentas  
— Priešgaisrin ės apsaugos ir gelb ėjimo departamentas  
— Turto valdymo ir ūkio departamentas  
— Vadovyb ės apsaugos departamentas  
— Valstyb ės sienos apsaugos tarnyba  
— Valstyb ės tarnybos departamentas  
— Informatikos ir ryši ų departamentas  
— Migracijos departamentas  
— Sveikatos prieži ūros tarnyba  
— Bendrasis pagalbos centras  
— Žem ės ūkio ministerija  
— Institutions under the Žem ės ūkio ministerija (Ministry of Agriculture):  
— Nacionalin ė mok ėjimo agent ūra 
— Nacionalin ė žemė s tarnyba  
— Valstybin ė augal ų apsaugos tarnybaEN 2460 Official Journal of the European Union 15.12.2012
— Valstybin ė gyvuli ų veislininkyst ės prieži ūros tarnyba  
— Valstybin ė s ėklų ir gr ūdų tarnyba  
— Žuvininkyst ės departamentas  
— Teismai (Courts):  
— Lietuvos Aukš čiausiasis Teismas  
— Lietuvos apeliacinis teismas  
— Lietuvos vyriausiasis administracinis teismas  
— apygard ų teismai  
— apygard ų administraciniai teismai  
— apylinki ų teismai  
— Nacionalin ė teism ų administracija  
— Generalin ė prokurat ūra 
— Other Central Public Administration Entities (institucijos (institutions), įstaigos (establishments), tarnybos (agencies))  
— Aplinkos apsaugos agentū ra 
— Valstybin ė aplinkos apsaugos inspekcija  
— Aplinkos projekt ų valdymo agent ūra 
— Miško genetini ų ištekli ų, s ėklų ir sodmen ų tarnyba  
— Miško sanitarin ės apsaugos tarnyba  
— Valstybin ė miškotvarkos tarnyba  
— Nacionalinis visuomen ės sveikatos tyrim ų centras  
— Lietuvos AIDS centras  
— Nacionalinis organ ų transplantacijos biuras  
— Valstybinis patologijos centras  
— Valstybinis psichikos sveikatos centras  
— Lietuvos sveikatos informacijos centras  
— Slaugos darbuotoj ų tobulinimosi ir specializacijos centras  
— Valstybinis aplinkos sveikatos centras  
— Respublikinis mitybos centras  
— Užkre čiam ųjų lig ų profilaktikos ir kontrol ės centras  
— Trak ų visuomen ės sveikatos prieži ūros ir specialist ų tobulinimosi centras  
— Visuomen ės sveikatos ugdymo centras  
— Muitin ės kriminalin ė tarnyba  
— Muitin ės informacini ų sistem ų centras  
— Muitin ės laboratorija  
— Muitin ės mokymo centras  
— Valstybinis patentų biuras  
— Lietuvos teismo ekspertiz ės centras  
— Centrin ė hipotekos įstaiga  
— Lietuvos metrologijos inspekcija  
— Civilin ės aviacijos administracija  
— Lietuvos saugios laivybos administracija  
— Transporto investicij ų direkcija  
— Valstybin ė vidaus vanden ų laivybos inspekcija  
— Pab ėgėlių pri ėmimo centrasEN 15.12.2012 Official Journal of the European Union 2461
Luxembourg  
— Ministère d'Etat  
— Ministère des Affaires Etrangères et de l'Immigration  
— Ministère de l'Agriculture, de la Viticulture et du Développement Rural  
— Ministère des Classes moyennes, du Tourisme et du Logement  
— Ministère de la Culture, de l'Enseignement Supérieur et de la Recherche  
— Ministère de l'Economie et du Commerce extérieur  
— Ministère de l'Education nationale et de la Formation professionnelle  
— Ministère de l'Egalité des chances  
— Ministère de l'Environnement  
— Ministère de la Famille et de l'Intégration  
— Ministère des Finances  
— Ministère de la Fonction publique et de la Réforme administrative  
— Ministère de l'Intérieur et de l'Aménagement du territoire  
— Ministère de la Justice  
— Ministère de la Santé  
— Ministère de la Sécurité sociale  
— Ministère des Transports  
— Ministère du Travail et de l'Emploi  
— Ministère des Travaux publics  
Hungary  
— Egészségügyi Minisztérium  
— Földm űvelésügyi és Vidékfejlesztési Minisztérium  
— Gazdasági és Közlekedési Minisztérium  
— Honvédelmi Minisztérium  
— Igazságügyi és Rendészeti Minisztérium  
— Környezetvédelmi és Vízügyi Minisztérium  
— Külügyminisztérium  
— Miniszterelnöki Hivatal  
— Oktatási és Kulturális Minisztérium  
— Önkormányzati és Területfejlesztési Minisztérium  
— Pénzügyminisztérium  
— Szociális és Munkaügyi Minisztérium  
— Központi Szolgáltatási F őigazgatóság  
Malta 
— Uffi ċċju tal-Prim Ministru (Office of the Prime Minister)  
— Ministeru g ħall-Familja u Solidarjeta' So ċjali (Ministry for the Family and Social Solidarity)  
— Ministeru ta' l-Edukazzjoni Zghazagh u Impjieg (Ministry for Education Youth and Employment)  
— Ministeru tal-Finanzi (Ministry of Finance)  
— Ministeru tar-Ri żorsi u l-Infrastruttura (Ministry for Resources and Infrastructure)  
— Ministeru tat-Turi żmu u Kultura (Ministry for Tourism and Culture)  
— Ministeru tal- Ġustizzja u l-Intern (Ministry for Justice and Home Affairs)  
— Ministeru g ħall-Affarijiet Rurali u l-Ambjent (Ministry for Rural Affairs and the Environment)EN 2462 Official Journal of the European Union 15.12.2012
— Ministeru g ħal G ħawdex (Ministry for Gozo)  
— Ministeru tas-Sa ħħa, l-Anzjani u Kura fil-Kommunita' (Ministry of Health, the Elderly and Community Care)  
— Ministeru ta' l-Affarijiet Barranin (Ministry of Foreign Affairs)  
— Ministeru g ħall-Investimenti, Industrija u Teknologija ta' Informazzjoni (Ministry for Investment, Industry and 
Information Technology)  
— Ministeru g ħall-Kompetittivà u Komunikazzjoni (Ministry for Competitiveness and Communications)  
— Ministeru g ħall-I żvilupp Urban u Toroq (Ministry for Urban Development and Roads)  
Netherlands  
— Ministerie van Algemene Zaken  
— Bestuursdepartement  
— Bureau van de Wetenschappelijke Raad voor het Regeringsbeleid  
— Rijksvoorlichtingsdienst  
— Ministerie van Binnenlandse Zaken en Koninkrijksrelaties  
— Bestuursdepartement  
— Centrale Archiefselectiedienst (CAS)  
— Algemene Inlichtingen- en Veiligheidsdienst (AIVD)  
— Agentschap Basisadministratie Persoonsgegevens en Reisdocumenten (BPR)  
— Agentschap Korps Landelijke Politiediensten  
— Ministerie van Buitenlandse Zaken  
— Directoraat-generaal Regiobeleid en Consulaire Zaken (DGRC)  
— Directoraat-generaal Politieke Zaken (DGPZ)  
— Directoraat-generaal Internationale Samenwerking (DGIS)  
— Directoraat-generaal Europese Samenwerking (DGES)  
— Centrum tot Bevordering van de Import uit Ontwikkelingslanden (CBI)  
— Centrale diensten ressorterend onder S/PlvS (Support services falling under the Secretary-general and Deputy 
Secretary-general)  
— Buitenlandse Posten (ieder afzonderlijk)  
— Ministerie van Defensie — (Ministry of Defence)  
— Bestuursdepartement  
— Commando Diensten Centra (CDC)  
— Defensie Telematica Organisatie (DTO)  
— Centrale directie van de Defensie Vastgoed Dienst  
— De afzonderlijke regionale directies van de Defensie Vastgoed Dienst  
— Defensie Materieel Organisatie (DMO)  
— Landelijk Bevoorradingsbedrijf van de Defensie Materieel Organisatie  
— Logistiek Centrum van de Defensie Materieel Organisatie  
— Marinebedrijf van de Defensie Materieel Organisatie  
— Defensie Pijpleiding Organisatie (DPO)  
— Ministerie van Economische Zaken  
— Bestuursdepartement  
— Centraal Planbureau (CPB)  
— SenterNovem  
— Staatstoezicht op de Mijnen (SodM)  
— Nederlandse Mededingingsautoriteit (NMa)EN 15.12.2012 Official Journal of the European Union 2463
— Economische Voorlichtingsdienst (EVD)  
— Agentschap Telecom  
— Kenniscentrum Professioneel & Innovatief Aanbesteden, Netwerk voor –Overheidsopdrachtgevers (PIANOo)  
— Regiebureau Inkoop Rijksoverheid  
— Octrooicentrum Nederland  
— Consumentenautoriteit  
— Ministerie van Financiën  
— Bestuursdepartement  
— Belastingdienst Automatiseringscentrum  
— Belastingdienst  
— de afzonderlijke Directies der Rijksbelastingen (the various Divisions of the Tax and Customs Administration 
throughout the Netherlands)  
— Fiscale Inlichtingen- en Opsporingsdienst (incl. Economische Controle dienst (ECD))  
— Belastingdienst Opleidingen  
— Dienst der Domeinen  
— Ministerie van Justitie  
— Bestuursdepartement  
— Dienst Justitiële Inrichtingen  
— Raad voor de Kinderbescherming  
— Centraal Justitie Incasso Bureau  
— Openbaar Ministerie  
— Immigratie en Naturalisatiedienst  
— Nederlands Forensisch Instituut  
— Dienst Terugkeer & Vertrek  
— Ministerie van Landbouw, Natuur en Voedselkwaliteit  
— Bestuursdepartement  
— Dienst Regelingen (DR)  
— Agentschap Plantenziektenkundige Dienst (PD)  
— Algemene Inspectiedienst (AID)  
— Dienst Landelijk Gebied (DLG)  
— Voedsel en Waren Autoriteit (VWA)  
— Ministerie van Onderwijs, Cultuur en Wetenschappen  
— Bestuursdepartement  
— Inspectie van het Onderwijs  
— Erfgoedinspectie  
— Centrale Financiën Instellingen  
— Nationaal Archief  
— Adviesraad voor Wetenschaps- en Technologiebeleid  
— Onderwijsraad  
— Raad voor Cultuur  
— Ministerie van Sociale Zaken en Werkgelegenheid  
— Bestuursdepartement  
— Inspectie Werk en Inkomen  
— Agentschap SZWEN 2464 Official Journal of the European Union 15.12.2012
— Ministerie van Verkeer en Waterstaat  
— Bestuursdepartement  
— Directoraat-Generaal Transport en Luchtvaart  
— Directoraat-generaal Personenvervoer  
— Directoraat-generaal Water  
— Centrale diensten (Central Services)  
— Shared services Organisatie Verkeer en Waterstaat  
— Koninklijke Nederlandse Meteorologisch Instituut KNMI  
— Rijkswaterstaat, Bestuur  
— De afzonderlijke regionale Diensten van Rijkswaterstaat (Each individual regional service of the Directorate-general 
of Public Works and Water Management)  
— De afzonderlijke specialistische diensten van Rijkswaterstaat (Each individual specialist service of the Directorate- 
general of Public Works and Water Management)  
— Adviesdienst Geo-Informatie en ICT  
— Adviesdienst Verkeer en Vervoer (AVV)  
— Bouwdienst  
— Corporate Dienst  
— Data ICT Dienst  
— Dienst Verkeer en Scheepvaart  
— Dienst Weg- en Waterbouwkunde (DWW)  
— Rijksinstituut voor Kunst en Zee (RIKZ)  
— Rijksinstituut voor Integraal Zoetwaterbeheer en Afvalwaterbehandeling (RIZA)  
— Waterdienst  
— Inspectie Verkeer en Waterstaat, Hoofddirectie  
— Port state Control  
— Directie Toezichtontwikkeling Communicatie en Onderzoek (TCO)  
— Toezichthouder Beheer Eenheid Lucht  
— Toezichthouder Beheer Eenheid Water  
— Toezichthouder Beheer Eenheid Land  
— Ministerie van Volkshuisvesting, Ruimtelijke Ordening en Milieubeheer  
— Bestuursdepartement  
— Directoraat-generaal Wonen, Wijken en Integratie  
— Directoraat-generaal Ruimte  
— Directoraat-general Milieubeheer  
— Rijksgebouwendienst  
— VROM Inspectie  
— Ministerie van Volksgezondheid, Welzijn en Sport  
— Bestuursdepartement  
— Inspectie Gezondheidsbescherming, Waren en Veterinaire Zaken  
— Inspectie Gezondheidszorg  
— Inspectie Jeugdhulpverlening en Jeugdbescherming  
— Rijksinstituut voor de Volksgezondheid en Milieu (RIVM)  
— Sociaal en Cultureel Planbureau  
— Agentschap t.b.v. het College ter Beoordeling van GeneesmiddelenEN 15.12.2012 Official Journal of the European Union 2465
— Tweede Kamer der Staten-Generaal  
— Eerste Kamer der Staten-Generaal  
— Raad van State  
— Algemene Rekenkamer  
— Nationale Ombudsman  
— Kanselarij der Nederlandse Orden  
— Kabinet der Koningin  
— Raad voor de rechtspraak en de Rechtbanken  
Austria  
— Bundeskanzleramt  
— Bundesministerium für europäische und internationale Angelegenheiten  
— Bundesministerium für Finanzen  
— Bundesministerium für Gesundheit, Familie und Jugend  
— Bundesministerium für Inneres  
— Bundesministerium für Justiz  
— Bundesministerium für Landesverteidigung  
— Bundesministerium für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft  
— Bundesministerium für Soziales und Konsumentenschutz  
— Bundesministerium für Unterricht, Kunst und Kultur  
— Bundesministerium für Verkehr, Innovation und Technologie  
— Bundesministerium für Wirtschaft und Arbeit  
— Bundesministerium für Wissenschaft und Forschung  
— Österreichische Forschungs- und Prüfzentrum Arsenal Gesellschaft m.b.H  
— Bundesbeschaffung G.m.b.H  
— Bundesrechenzentrum G.m.b.H  
Poland 
— Kancelaria Prezydenta RP  
— Kancelaria Sejmu RP  
— Kancelaria Senatu RP  
— Kancelaria Prezesa Rady Ministrów  
— S ąd Najwy ższy 
— Naczelny Są d Administracyjny  
— Wojewódzkie s ądy administracyjne  
— S ądy powszechne - rejonowe, okrę gowe i apelacyjne  
— Trybunal Konstytucyjny  
— Najwy ższa Izba Kontroli  
— Biuro Rzecznika Praw Obywatelskich  
— Biuro Rzecznika Praw Dziecka  
— Biuro Ochrony Rz ądu 
— Biuro Bezpiecze ństwa Narodowego  
— Centralne Biuro Antykorupcyjne  
— Ministerstwo Pracy i Polityki Spo łecznej  
— Ministerstwo Finansów  
— Ministerstwo GospodarkiEN 2466 Official Journal of the European Union 15.12.2012
— Ministerstwo Rozwoju Regionalnego  
— Ministerstwo Kultury i Dziedzictwa Narodowego  
— Ministerstwo Edukacji Narodowej  
— Ministerstwo Obrony Narodowej  
— Ministerstwo Rolnictwa i Rozwoju Wsi  
— Ministerstwo Skarbu Pa ństwa  
— Ministerstwo Sprawiedliwo ści 
— Ministerstwo Infrastruktury  
— Ministerstwo Nauki i Szkolnictwa Wy ższego  
— Ministerstwo Środowiska  
— Ministerstwo Spraw Wewn ętrznych i Administracji  
— Ministerstwo Spraw Zagranicznych  
— Ministerstwo Zdrowia  
— Ministerstwo Sportu i Turystyki  
— Urz ąd Komitetu Integracji Europejskiej  
— Urz ąd Patentowy Rzeczypospolitej Polskiej  
— Urz ąd Regulacji Energetyki  
— Urz ąd do Spraw Kombatantów i Osób Represjonowanych  
— Urz ąd Transportu Kolejowego  
— Urz ąd Dozoru Technicznego  
— Urz ąd Rejestracji Produktów Leczniczych, Wyrobów Medycznych i Produktów Biobójczych  
— Urz ąd do Spraw Repatriacji i Cudzoziemców  
— Urz ąd Zamówie ń Publicznych  
— Urz ąd Ochrony Konkurencji i Konsumentów  
— Urz ąd Lotnictwa Cywilnego  
— Urz ąd Komunikacji Elektronicznej  
— Wy ższy Urz ąd Górniczy  
— Gł ówny Urz ąd Miar 
— Gł ówny Urz ąd Geodezji i Kartografii  
— Gł ówny Urz ąd Nadzoru Budowlanego  
— Gł ówny Urz ąd Statystyczny  
— Krajowa Rada Radiofonii i Telewizji  
— Generalny Inspektor Ochrony Danych Osobowych  
— Pa ństwowa Komisja Wyborcza  
— Pa ństwowa Inspekcja Pracy  
— Rz ądowe Centrum Legislacji  
— Narodowy Fundusz Zdrowia  
— Polska Akademia Nauk  
— Polskie Centrum Akredytacji  
— Polskie Centrum Bada ń i Certyfikacji  
— Polska Organizacja Turystyczna  
— Polski Komitet Normalizacyjny  
— Zak ład Ubezpiecze ń Spo łecznychEN 15.12.2012 Official Journal of the European Union 2467
— Komisja Nadzoru Finansowego  
— Naczelna Dyrekcja Archiwów Pa ństwowych  
— Kasa Rolniczego Ubezpieczenia Spo łecznego  
— Generalna Dyrekcja Dróg Krajowych i Autostrad  
— Pa ństwowa Inspekcja Ochrony Ro ślin i Nasiennictwa  
— Komenda Gł ówna Pa ństwowej Stra ży Po żarnej  
— Komenda Gł ówna Policji  
— Komenda Gł ówna Stra ży Granicznej  
— Inspekcja Jako ści Handlowej Artyku łów Rolno-Spo żywczych 
— Gł ówny Inspektorat Ochrony Środowiska  
— Gł ówny Inspektorat Transportu Drogowego  
— Gł ówny Inspektorat Farmaceutyczny  
— Gł ówny Inspektorat Sanitarny  
— Gł ówny Inspektorat Weterynarii  
— Agencja Bezpiecze ństwa Wewn ętrznego  
— Agencja Wywiadu  
— Agencja Mienia Wojskowego  
— Wojskowa Agencja Mieszkaniowa  
— Agencja Restrukturyzacji i Modernizacji Rolnictwa  
— Agencja Rynku Rolnego  
— Agencja Nieruchomo ści Rolnych 
— Pa ństwowa Agencja Atomistyki  
— Polska Agencja Żeglugi Powietrznej  
— Polska Agencja Rozwi ązywania Problemów Alkoholowych  
— Agencja Rezerw Materia łowych  
— Narodowy Bank Polski  
— Narodowy Fundusz Ochrony Środowiska i Gospodarki Wodnej  
— Pa ństwowy Fundusz Rehabilitacji Osób Niepe łnosprawnych  
— Instytut Pami ęci Narodowej - Komisja Ścigania Zbrodni Przeciwko Narodowi Polskiemu  
— Rada Ochrony Pami ęci Walk i Mę cze ństwa  
— S łużba Celna Rzeczypospolitej Polskiej  
— Pa ństwowe Gospodarstwo Le śne "Lasy Pa ństwowe " 
— Polska Agencja Rozwoju Przedsi ębiorczo ści 
— Urz ędy wojewódzkie  
— Samodzielne Publiczne Zak łady Opieki Zdrowotnej, je śli ich organem za łożycielskim jest minister, centralny organ 
administracji rzą dowej lub wojewoda  
Portugal  
— Presidência do Conselho de Ministros  
— Ministério das Finanças e da Administração Pública  
— Ministério da Defesa Nacional  
— Ministério dos Negócios Estrangeiros  
— Ministério da Administração Interna  
— Ministério da Justiça  
— Ministério da Economia e da InovaçãoEN 2468 Official Journal of the European Union 15.12.2012
— Ministério da Agricultura, Desenvolvimento Rural e Pescas  
— Ministério da Educação  
— Ministério da Ciência, Tecnologia e do Ensino Superior  
— Ministério da Cultura  
— Ministério da Saúde  
— Ministério do Trabalho e da Solidariedade Social  
— Ministério das Obras Públicas, Transportes e Comunicações  
— Ministério do Ambiente, do Ordenamento do Território e do Desenvolvimento Regional  
— Presidência da República  
— Tribunal Constitucional  
— Tribunal de Contas  
— Provedoria de Justiça  
Romania 
— Administra ția Preziden țial ă 
— Senatul României  
— Camera Deputa ților 
— Înalta Curte de Casa ție și Justi ție 
— Curtea Constituț ional ă 
— Consiliul Legislativ  
— Curtea de Conturi  
— Consiliul Superior al Magistraturii  
— Parchetul de pe lângă Înalta Curte de Casa ție și Justi ție 
— Secretariatul General al Guvernului  
— Cancelaria Primului-Ministru  
— Ministerul Afacerilor Externe  
— Ministerul Economiei și Finan țelor 
— Ministerul Justi ției 
— Ministerul Apă rării 
— Ministerul Internelor și Reformei Administrative  
— Ministerul Muncii, Familiei și Egalit ății de Șanse  
— Ministerul pentru Întreprinderi Mici și Mijlocii, Comer ț, Turism și Profesii Liberale  
— Ministerul Agriculturii și Dezvolt ării Rurale  
— Ministerul Transporturilor  
— Ministerul Dezvolt ării, Lucr ărilor Publice și Locuin ței 
— Ministerul Educa ției, Cercet ării și Tineretului  
— Ministerul S ănătății Publice  
— Ministerul Culturii și Cultelor  
— Ministerul Comunica țiilor și Tehnologiei Informa ției 
— Ministerul Mediului și Dezvolt ării Durabile  
— Serviciul Român de Informa ții 
— Serviciul de Informa ții Externe  
— Serviciul de Protec ție și Paz ă 
— Serviciul de Telecomunica ții SpecialeEN 15.12.2012 Official Journal of the European Union 2469
— Consiliul Na țional al Audiovizualului  
— Consiliul Concuren ței (CC)  
— Direc ția Na țional ă Anticorup ție 
— Inspectoratul General de Poli ție 
— Autoritatea Na țional ă pentru Reglementarea și Monitorizarea Achizi țiilor Publice  
— Consiliul Na țional de Solu ționare a Contesta țiilor 
— Autoritatea Na țional ă de Reglementare pentru Serviciile Comunitare de utilit ăți publice (ANRSC)  
— Autoritatea Na țional ă Sanitar ă Veterinar ă și pentru Siguran ța Alimentelor  
— Autoritatea Na țional ă pentru Protec ția Consumatorilor  
— Autoritatea Naval ă Român ă 
— Autoritatea Feroviar ă Român ă 
— Autoritatea Rutier ă Român ă 
— Autoritatea Na țional ă pentru Protec ția Drepturilor Copilului  
— Autoritatea Na țional ă pentru Persoanele cu Handicap  
— Autoritatea Na țional ă pentru Turism  
— Autoritatea Na țional ă pentru Restituirea Propriet ăților 
— Autoritatea Na țional ă pentru Tineret  
— Autoritatea Na țional ă pentru Cercetare Stiin țific ă 
— Autoritatea Na țional ă pentru Reglementare în Comunica ții și Tehnologia Informa ției 
— Autoritatea Na țional ă pentru Serviciile Societ ății Informa ționale 
— Autoritatea Electoral ă Permanentă 
— Agenț ia pentru Strategii Guvernamentale  
— Agenț ia Na țional ă a Medicamentului  
— Agenț ia Na țional ă pentru Sport  
— Agenț ia Na țional ă pentru Ocuparea For ței de Munc ă 
— Agenț ia Na țional ă de Reglementare în Domeniul Energiei  
— Agenț ia Român ă pentru Conservarea Energiei  
— Agenț ia Na țional ă pentru Resurse Minerale  
— Agenț ia Român ă pentru Investi ții Str ăine 
— Agenț ia Na țional ă pentru Întreprinderi Mici ș i Mijlocii și Coopera ție 
— Agenț ia Na țional ă a Func ționarilor Publici  
— Agenț ia Na țional ă de Administrare Fiscal ă 
— Agenț ia de Compensare pentru Achizi ții de Tehnic ă Special ă 
— Agenț ia Na țional ă Anti-doping  
— Agenț ia Nuclear ă 
— Agenț ia Na țional ă pentru Protec ția Familiei  
— Agenț ia Na țional ă pentru Egalitatea de Șanse între B ărba ți și Femei  
— Agenț ia Na țional ă pentru Protec ția Mediului  
— Agenț ia Na țional ă Antidrog  
Slovenia 
— Predsednik Republike Slovenije  
— Državni zbor Republike Slovenije  
— Državni svet Republike SlovenijeEN 2470 Official Journal of the European Union 15.12.2012
— Varuh človekovih pravic 
— Ustavno sodiš če Republike Slovenije  
— Ra čunsko sodiš če Republike Slovenije  
— Državna revizijska komisja za revizijo postopkov oddaje javnih naro čil 
— Slovenska akademija znanosti in umetnosti  
— Vladne službe  
— Ministrstvo za finance  
— Ministrstvo za notranje zadeve  
— Ministrstvo za zunanje zadeve  
— Ministrstvo za obrambo  
— Ministrstvo za pravosodje  
— Ministrstvo za gospodarstvo  
— Ministrstvo za kmetijstvo, gozdarstvo in prehrano  
— Ministrstvo za promet  
— Ministrstvo za okolje in prostor  
— Ministrstvo za delo, družino in socialne zadeve  
— Ministrstvo za zdravje  
— Ministrstvo za javno upravo  
— Ministrstvo za šolstvo in šport  
— Ministrstvo za visoko šolstvo, znanost in tehnologijo  
— Ministrstvo za kulturo  
— Vrhovno sodiš če Republike Slovenije  
— višja sodiš ča 
— okrožna sodiš ča 
— okrajna sodiš ča 
— Vrhovno državno tožilstvo Republike Slovenije  
— okrožna državna tožilstva  
— Državno pravobranilstvo  
— Upravno sodiš če Republike Slovenije  
— Višje delovno in socialno sodiš če 
— delovna sodiš ča 
— Dav čna uprava Republike Slovenije  
— Carinska uprava Republike Slovenije  
— Urad Republike Slovenije za prepre čevanje pranja denarja  
— Urad Republike Slovenije za nadzor prirejanja iger na sre čo 
— Uprava Republike Slovenije za javna pla čila 
— Urad Republike Slovenije za nadzor prora čuna 
— Policija  
— Inšpektorat Republike Slovenije za notranje zadeve  
— General štab Slovenske vojske  
— Uprava Republike Slovenije za zaš čito in reševanje  
— Inšpektorat Republike Slovenije za obrambo  
— Inšpektorat Republike Slovenije za varstvo pred naravnimi in drugimi nesre čamiEN 15.12.2012 Official Journal of the European Union 2471
— Uprava Republike Slovenije za izvrševanje kazenskih sankcij  
— Urad Republike Slovenije za varstvo konkurence  
— Urad Republike Slovenije za varstvo potrošnikov  
— Tržni inšpektorat Republike Slovenije  
— Urad Republike Slovenije za intelektualno lastnino  
— Inšpektorat Republike Slovenije za elektronske komunikacije, elektronsko podpisovanje in pošto  
— Inšpektorat za energetiko in rudarstvo  
— Agencija Republike Slovenije za kmetijske trge in razvoj podeželja  
— Inšpektorat Republike Slovenije za kmetijstvo, gozdarstvo in hrano  
— Fitosanitarna uprava Republike Slovenije  
— Veterinarska uprava Republike Slovenije  
— Uprava Republike Slovenije za pomorstvo  
— Direkcija Republike Slovenije za ceste  
— Prometni inšpektorat Republike Slovenije  
— Direkcija za vodenje investicij v javno železniško infrastrukturo  
— Agencija Republike Slovenije za okolje  
— Geodetska uprava Republike Slovenije  
— Uprava Republike Slovenije za jedrsko varstvo  
— Inšpektorat Republike Slovenije za okolje in prostor  
— Inšpektorat Republike Slovenije za delo  
— Zdravstveni inšpektorat  
— Urad Republike Slovenije za kemikalije  
— Uprava Republike Slovenije za varstvo pred sevanji  
— Urad Republike Slovenije za meroslovje  
— Urad za visoko šolstvo  
— Urad Republike Slovenije za mladino  
— Inšpektorat Republike Slovenije za šolstvo in šport  
— Arhiv Republike Slovenije  
— Inšpektorat Republike Slovenije za kulturo in medije  
— Kabinet predsednika Vlade Republike Slovenije  
— Generalni sekretariat Vlade Republike Slovenije  
— Služba vlade za zakonodajo  
— Služba vlade za evropske zadeve  
— Služba vlade za lokalno samoupravo in regionalno politiko  
— Urad vlade za komuniciranje  
— Urad za enake možnosti  
— Urad za verske skupnosti  
— Urad za narodnosti  
— Urad za makroekonomske analize in razvoj  
— Statisti čni urad Republike Slovenije  
— Slovenska obveš čevalno-varnostna agencija  
— Protokol Republike Slovenije  
— Urad za varovanje tajnih podatkovEN 2472 Official Journal of the European Union 15.12.2012
— Urad za Slovence v zamejstvu in po svetu  
— Služba Vlade Republike Slovenije za razvoj  
— Informacijski pooblaš čenec  
— Državna volilna komisija  
Slovakia 
Ministries and other central government authorities referred to as in Act No. 575/2001 Coll. on the structure of activities 
of the Government and central state administration authorities in wording of later regulations:  
— Kancelária prezidenta Slovenskej republiky  
— Národná rada Slovenskej republiky  
— Ministerstvo hospodárstva Slovenskej republiky  
— Ministerstvo financií Slovenskej republiky  
— Ministerstvo dopravy, pôšt a telekomunikácií Slovenskej republiky  
— Ministerstvo pôdohospodárstva Slovenskej republiky  
— Ministerstvo výstavby a regionálneho rozvoja Slovenskej republiky  
— Ministerstvo vnútra Slovenskej republiky  
— Ministerstvo obrany Slovenskej republiky  
— Ministerstvo spravodlivosti Slovenskej republiky  
— Ministerstvo zahrani čných vecí Slovenskej republiky  
— Ministerstvo práce, sociálnych vecí a rodiny Slovenskej republiky  
— Ministerstvo životného prostredia Slovenskej republiky  
— Ministerstvo školstva Slovenskej republiky  
— Ministerstvo kultúry Slovenskej republiky  
— Ministerstvo zdravotníctva Slovenskej republiky  
— Úrad vlády Slovenskej republiky  
— Protimonopolný úrad Slovenskej republiky  
— Štatistický úrad Slovenskej republiky  
— Úrad geodézie, kartografie a katastra Slovenskej republiky  
— Úrad jadrového dozoru Slovenskej republiky  
— Úrad pre normalizáciu, metrológiu a skúšobníctvo Slovenskej republiky  
— Úrad pre verejné obstarávanie  
— Úrad priemyselného vlastníctva Slovenskej republiky  
— Správa štátnych hmotných rezerv Slovenskej republiky  
— Národný bezpe čnostný úrad  
— Ústavný súd Slovenskej republiky  
— Najvyšší súd Slovenskej republiky  
— Generálna prokuratúra Slovenskej republiky  
— Najvyšší kontrolný úrad Slovenskej republiky  
— Telekomunika čný úrad Slovenskej republiky  
— Úrad pre finan čný trh  
— Úrad na ochranu osobných údajov Slovenskej republiky  
— Kancelária verejného ochrancu práv  
Finland  
— Oikeuskanslerinvirasto – Justitiekanslersämbetet  
— Liikenne- ja viestintäministeriö – KommunikationsministerietEN 15.12.2012 Official Journal of the European Union 2473
— Ajoneuvohallintokeskus AKE – Fordonsförvaltningscentralen AKE  
— Ilmailuhallinto – Luftfartsförvaltningen  
— Ilmatieteen laitos – Meteorologiska institutet  
— Merenkulkulaitos – Sjöfartsverket  
— Merentutkimuslaitos – Havsforskningsinstitutet  
— Ratahallintokeskus RHK – Banförvaltningscentralen RHK  
— Rautatievirasto – Järnvägsverket  
— Tiehallinto – Vägförvaltningen  
— Viestintävirasto – Kommunikationsverket  
— Maa- ja metsätalousministeriö – Jord- och skogsbruksministeriet  
— Elintarviketurvallisuusvirasto – Livsmedelssäkerhetsverket  
— Maanmittauslaitos – Lantmäteriverket  
— Maaseutuvirasto – Landsbygdsverket  
— Oikeusministeriö – Justitieministeriet  
— Tietosuojavaltuutetun toimisto – Dataombudsmannens byrå  
— Tuomioistuimet – domstolar  
— Korkein oikeus – Högsta domstolen  
— Korkein hallinto-oikeus – Högsta förvaltningsdomstolen  
— Hovioikeudet – hovrätter  
— Käräjäoikeudet – tingsrätter  
— Hallinto-oikeudet – förvaltningsdomstolar  
— Markkinaoikeus – Marknadsdomstolen  
— Työtuomioistuin – Arbetsdomstolen  
— Vakuutusoikeus – Försäkringsdomstolen  
— Kuluttajariitalautakunta – Konsumenttvistenämnden  
— Vankeinhoitolaitos – Fångvårdsväsendet  
— HEUNI - Yhdistyneiden Kansakuntien yhteydessä toimiva Euroopan kriminaalipolitiikan instituutti – HEUNI - 
Europeiska institutet för kriminalpolitik, verksamt i anslutning till Förenta Nationerna  
— Konkurssiasiamiehen toimisto – Konkursombudsmannens byrå  
— Kuluttajariitalautakunta – Konsumenttvistenämnden  
— Oikeushallinnon palvelukeskus – Justitieförvaltningens servicecentral  
— Oikeushallinnon tietotekniikkakeskus – Justitieförvaltningens datateknikcentral  
— Oikeuspoliittinen tutkimuslaitos (Optula) – Rättspolitiska forskningsinstitutet  
— Oikeusrekisterikeskus – Rättsregistercentralen  
— Onnettomuustutkintakeskus – Centralen för undersökning av olyckor  
— Rikosseuraamusvirasto – Brottspåföljdsverket  
— Rikosseuraamusalan koulutuskeskus – Brottspåföljdsområdets utbildningscentral  
— Rikoksentorjuntaneuvosto – Rådet för brottsförebyggande  
— Saamelaiskäräjät – Sametinget  
— Valtakunnansyyttäjänvirasto – Riksåklagarämbetet  
— Vankeinhoitolaitos – Fångvårdsväsendet  
— Opetusministeriö – Undervisningsministeriet  
— Opetushallitus – Utbildningsstyrelsen  
— Valtion elokuvatarkastamo – Statens filmgranskningsbyråEN 2474 Official Journal of the European Union 15.12.2012
— Puolustusministeriö – Försvarsministeriet  
— Puolustusvoimat – Försvarsmakten  
— Sisäasiainministeriö – Inrikesministeriet  
— Väestörekisterikeskus – Befolkningsregistercentralen  
— Keskusrikospoliisi – Centralkriminalpolisen  
— Liikkuva poliisi – Rörliga polisen  
— Rajavartiolaitos – Gränsbevakningsväsendet  
— Lääninhallitukset – Länsstyrelserna  
— Suojelupoliisi – Skyddspolisen  
— Poliisiammattikorkeakoulu – Polisyrkeshögskolan  
— Poliisin tekniikkakeskus – Polisens teknikcentral  
— Poliisin tietohallintokeskus – Polisens datacentral  
— Helsingin kihlakunnan poliisilaitos – Polisinrättningen i Helsingfors  
— Pelastusopisto – Räddningsverket  
— Hätäkeskuslaitos – Nödcentralsverket  
— Maahanmuuttovirasto – Migrationsverket  
— Sisäasiainhallinnon palvelukeskus – Inrikesförvaltningens servicecentral  
— Sosiaali- ja terveysministeriö – Social- och hälsovårdsministeriet  
— Työttömyysturvan muutoksenhakulautakunta – Besvärsnämnden för utkomstskyddsärenden  
— Sosiaaliturvan muutoksenhakulautakunta – Besvärsnämnden för social trygghet  
— Lääkelaitos – Läkemedelsverket  
— Terveydenhuollon oikeusturvakeskus – Rättsskyddscentralen för hälsovården  
— Säteilyturvakeskus – Strålsäkerhetscentralen  
— Kansanterveyslaitos – Folkhälsoinstitutet  
— Lääkehoidon kehittämiskeskus ROHTO – Utvecklingscentralen för läkemedelsbe-handling  
— Sosiaali- ja terveydenhuollon tuotevalvontakeskus – Social- och hälsovårdens produkttillsynscentral  
— Sosiaali- ja terveysalan tutkimus- ja kehittämiskeskus Stakes – Forsknings- och utvecklingscentralen för social- och 
hälsovården Stakes  
— Vakuutusvalvontavirasto – Försäkringsinspektionen  
— Työ- ja elinkeinoministeriö – Arbets- och näringsministeriet  
— Kuluttajavirasto – Konsumentverket  
— Kilpailuvirasto – Konkurrensverket  
— Patentti- ja rekisterihallitus – Patent- och registerstyrelsen  
— Valtakunnansovittelijain toimisto – Riksförlikningsmännens byrå  
— Valtion turvapaikanhakijoiden vastaanottokeskukset – Statliga förläggningar för asylsökande  
— Energiamarkkinavirasto - Energimarknadsverket  
— Geologian tutkimuskeskus – Geologiska forskningscentralen  
— Huoltovarmuuskeskus – Försörjningsberedskapscentralen  
— Kuluttajatutkimuskeskus – Konsumentforskningscentralen  
— Matkailun edistämiskeskus (MEK) – Centralen för turistfrämjande  
— Mittatekniikan keskus (MIKES) – Mätteknikcentralen  
— Tekes - teknologian ja innovaatioiden kehittämiskeskus - Tekes - utvecklingscentralen för teknologi och innova ­
tioner  
— Turvatekniikan keskus (TUKES) – SäkerhetsteknikcentralenEN 15.12.2012 Official Journal of the European Union 2475
— Valtion teknillinen tutkimuskeskus (VTT) – Statens tekniska forskningscentral  
— Syrjintälautakunta – Nationella diskrimineringsnämnden  
— Työneuvosto – Arbetsrådet  
— Vähemmistövaltuutetun toimisto – Minoritetsombudsmannens byrå  
— Ulkoasiainministeriö – Utrikesministeriet  
— Valtioneuvoston kanslia – Statsrådets kansli  
— Valtiovarainministeriö – Finansministeriet  
— Valtiokonttori – Statskontoret  
— Verohallinto – Skatteförvaltningen  
— Tullilaitos – Tullverket  
— Tilastokeskus – Statistikcentralen  
— Valtion taloudellinen tutkimuskeskus – Statens ekonomiska forskningscentral  
— Ympäristöministeriö – Miljöministeriet  
— Suomen ympäristökeskus - Finlands miljöcentral  
— Asumisen rahoitus- ja kehityskeskus – Finansierings- och utvecklingscentralen för boendet  
— Valtiontalouden tarkastusvirasto – Statens revisionsverk  
Sweden  
A 
— Affärsverket svenska kraftnät  
— Akademien för de fria konsterna  
— Alkohol- och läkemedelssortiments-nämnden  
— Allmänna pensionsfonden  
— Allmänna reklamationsnämnden  
— Ambassader  
— Ansvarsnämnd, statens  
— Arbetsdomstolen  
— Arbetsförmedlingen  
— Arbetsgivarverk, statens  
— Arbetslivsinstitutet  
— Arbetsmiljöverket  
— Arkitekturmuseet  
— Arrendenämnder  
— Arvsfondsdelegationen  
B 
— Banverket  
— Barnombudsmannen  
— Beredning för utvärdering av medicinsk metodik, statens  
— Bergsstaten  
— Biografbyrå, statens  
— Biografiskt lexikon, svenskt  
— Birgittaskolan  
— Blekinge tekniska högskola  
— Bokföringsnämnden  
— BolagsverketEN 2476 Official Journal of the European Union 15.12.2012
— Bostadsnämnd, statens  
— Bostadskreditnämnd, statens  
— Boverket  
— Brottsförebyggande rådet  
— Brottsoffermyndigheten  
C 
— Centrala studiestödsnämnden  
D 
— Danshögskolan  
— Datainspektionen  
— Departementen  
— Domstolsverket  
— Dramatiska institutet  
E 
— Ekeskolan  
— Ekobrottsmyndigheten  
— Ekonomistyrningsverket  
— Ekonomiska rådet  
— Elsäkerhetsverket  
— Energimarknadsinspektionen  
— Energimyndighet, statens  
— EU/FoU-rådet  
— Exportkreditnämnden  
— Exportråd, Sveriges  
F 
— Fastighetsmäklarnämnden  
— Fastighetsverk, statens  
— Fideikommissnämnden  
— Finansinspektionen  
— Finanspolitiska rådet  
— Finsk-svenska gränsälvskommissionen  
— Fiskeriverket  
— Flygmedicincentrum  
— Folkhälsoinstitut, statens  
— Fonden för fukt- och mögelskador  
— Forskningsrådet för miljö, areella näringar och samhällsbyggande, Formas  
— Folke Bernadotte Akademin  
— Forskarskattenämnden  
— Forskningsrådet för arbetsliv och socialvetenskap  
— Fortifikationsverket  
— Forum för levande historia  
— Försvarets materielverk  
— Försvarets radioanstalt  
— Försvarets underrättelsenämndEN 15.12.2012 Official Journal of the European Union 2477
— Försvarshistoriska museer, statens  
— Försvarshögskolan  
— Försvarsmakten  
— Försäkringskassan  
G 
— Gentekniknämnden  
— Geologiska undersökning  
— Geotekniska institut, statens  
— Giftinformationscentralen  
— Glesbygdsverket  
— Grafiska institutet och institutet för högre kommunikation- och reklamutbildning  
— Granskningsnämnden för radio och TV  
— Granskningsnämnden för försvarsuppfinningar  
— Gymnastik- och Idrottshögskolan  
— Göteborgs universitet  
H 
— Handelsflottans kultur- och fritidsråd  
— Handelsflottans pensionsanstalt  
— Handelssekreterare  
— Handelskamrar, auktoriserade  
— Handikappombudsmannen  
— Handikappråd, statens  
— Harpsundsnämnden  
— Haverikommission, statens  
— Historiska museer, statens  
— Hjälpmedelsinstitutet  
— Hovrätterna  
— Hyresnämnder  
— Häktena  
— Hälso- och sjukvårdens ansvarsnämnd  
— Högskolan Dalarna  
— Högskolan i Borås  
— Högskolan i Gävle  
— Högskolan i Halmstad  
— Högskolan i Kalmar  
— Högskolan i Karlskrona/Ronneby  
— Högskolan i Kristianstad  
— Högskolan i Skövde  
— Högskolan i Trollhättan/Uddevalla  
— Högskolan på Gotland  
— Högskolans avskiljandenämnd  
— Högskoleverket  
— Högsta domstolenEN 2478 Official Journal of the European Union 15.12.2012
I 
— ILO kommittén  
— Inspektionen för arbetslöshetsförsäkringen  
— Inspektionen för strategiska produkter  
— Institut för kommunikationsanalys, statens  
— Institut för psykosocial medicin, statens  
— Institut för särskilt utbildningsstöd, statens  
— Institutet för arbetsmarknadspolitisk utvärdering  
— Institutet för rymdfysik  
— Institutet för tillväxtpolitiska studier  
— Institutionsstyrelse, statens  
— Insättningsgarantinämnden  
— Integrationsverket  
— Internationella programkontoret för utbildningsområdet  
J 
— Jordbruksverk, statens  
— Justitiekanslern  
— Jämställdhetsombudsmannen  
— Jämställdhetsnämnden  
— Järnvägar, statens  
— Järnvägsstyrelsen  
K 
— Kammarkollegiet  
— Kammarrätterna  
— Karlstads universitet  
— Karolinska Institutet  
— Kemikalieinspektionen  
— Kommerskollegium  
— Konjunkturinstitutet  
— Konkurrensverket  
— Konstfack  
— Konsthögskolan  
— Konstnärsnämnden  
— Konstråd, statens  
— Konsulat  
— Konsumentverket  
— Krigsvetenskapsakademin  
— Krigsförsäkringsnämnden  
— Kriminaltekniska laboratorium, statens  
— Kriminalvården  
— Krisberedskapsmyndigheten  
— Kristinaskolan  
— Kronofogdemyndigheten  
— Kulturråd, statensEN 15.12.2012 Official Journal of the European Union 2479
— Kungl. Biblioteket  
— Kungl. Konsthögskolan  
— Kungl. Musikhögskolan i Stockholm  
— Kungl. Tekniska högskolan  
— Kungl. Vitterhets-, historie- och antikvitetsakademien  
— Kungl Vetenskapsakademin  
— Kustbevakningen  
— Kvalitets- och kompetensråd, statens  
— Kärnavfallsfondens styrelse  
L 
— Lagrådet  
— Lantbruksuniversitet, Sveriges  
— Lantmäteriverket  
— Linköpings universitet  
— Livrustkammaren, Skoklosters slott och Hallwylska museet  
— Livsmedelsverk, statens  
— Livsmedelsekonomiska institutet  
— Ljud- och bildarkiv, statens  
— Lokala säkerhetsnämnderna vid kärnkraftverk  
— Lotteriinspektionen  
— Luftfartsverket  
— Luftfartsstyrelsen  
— Luleå tekniska universitet  
— Lunds universitet  
— Läkemedelsverket  
— Läkemedelsförmånsnämnden  
— Länsrätterna  
— Länsstyrelserna  
— Lärarhögskolan i Stockholm  
M 
— Malmö högskola 
— Manillaskolan  
— Maritima muséer, statens  
— Marknadsdomstolen  
— Medlingsinstitutet  
— Meteorologiska och hydrologiska institut, Sveriges  
— Migrationsverket  
— Militärhögskolor  
— Mittuniversitetet  
— Moderna museet  
— Museer för världskultur, statens  
— Musikaliska Akademien  
— Musiksamlingar, statens  
— Myndigheten för handikappolitisk samordningEN 2480 Official Journal of the European Union 15.12.2012
— Myndigheten för internationella adoptionsfrågor  
— Myndigheten för skolutveckling  
— Myndigheten för kvalificerad yrkesutbildning  
— Myndigheten för nätverk och samarbete inom högre utbildning  
— Myndigheten för Sveriges nätuniversitet  
— Myndigheten för utländska investeringar i Sverige  
— Mälardalens högskola  
N 
— Nationalmuseum  
— Nationellt centrum för flexibelt lärande  
— Naturhistoriska riksmuseet  
— Naturvårdsverket  
— Nordiska Afrikainstitutet  
— Notarienämnden  
— Nämnd för arbetstagares uppfinningar, statens  
— Nämnden för statligt stöd till trossamfund  
— Nämnden för styrelserepresentationsfrågor  
— Nämnden mot diskriminering  
— Nämnden för elektronisk förvaltning  
— Nämnden för RH anpassad utbildning  
— Nämnden för hemslöjdsfrågor  
O 
— Oljekrisnämnden  
— Ombudsmannen mot diskriminering på grund av sexuell läggning  
— Ombudsmannen mot etnisk diskriminering  
— Operahögskolan i Stockholm  
P 
— Patent- och registreringsverket  
— Patentbesvärsrätten  
— Pensionsverk, statens  
— Personregisternämnd statens, SPAR-nämnden  
— Pliktverk, Totalförsvarets  
— Polarforskningssekretariatet  
— Post- och telestyrelsen  
— Premiepensionsmyndigheten  
— Presstödsnämnden  
R 
— Radio- och TV–verket 
— Rederinämnden  
— Regeringskansliet  
— Regeringsrätten  
— Resegarantinämnden  
— Registernämnden  
— RevisorsnämndenEN 15.12.2012 Official Journal of the European Union 2481
— Riksantikvarieämbetet  
— Riksarkivet  
— Riksbanken  
— Riksdagsförvaltningen  
— Riksdagens ombudsmän  
— Riksdagens revisorer  
— Riksgäldskontoret  
— Rikshemvärnsrådet  
— Rikspolisstyrelsen  
— Riksrevisionen  
— Rikstrafiken  
— Riksutställningar, Stiftelsen  
— Riksvärderingsnämnden  
— Rymdstyrelsen  
— Rådet för Europeiska socialfonden i Sverige  
— Räddningsverk, statens  
— Rättshjälpsmyndigheten  
— Rättshjälpsnämnden  
— Rättsmedicinalverket  
S 
— Samarbetsnämnden för statsbidrag till trossamfund  
— Sameskolstyrelsen och sameskolor  
— Sametinget  
— SIS, Standardiseringen i Sverige  
— Sjöfartsverket  
— Skatterättsnämnden  
— Skatteverket  
— Skaderegleringsnämnd, statens  
— Skiljenämnden i vissa trygghetsfrågor  
— Skogsstyrelsen  
— Skogsvårdsstyrelserna  
— Skogs och lantbruksakademien  
— Skolverk, statens  
— Skolväsendets överklagandenämnd  
— Smittskyddsinstitutet  
— Socialstyrelsen  
— Specialpedagogiska institutet  
— Specialskolemyndigheten  
— Språk- och folkminnesinstitutet  
— Sprängämnesinspektionen  
— Statistiska centralbyrån  
— Statskontoret  
— Stockholms universitet  
— Stockholms internationella miljöinstitutEN 2482 Official Journal of the European Union 15.12.2012
— Strålsäkerhetsmyndigheten  
— Styrelsen för ackreditering och teknisk kontroll  
— Styrelsen för internationellt utvecklingssamarbete, SIDA  
— Styrelsen för Samefonden  
— Styrelsen för psykologiskt försvar  
— Stängselnämnden  
— Svenska institutet  
— Svenska institutet för europapolitiska studier  
— Svenska ESF rådet  
— Svenska Unescorådet  
— Svenska FAO kommittén  
— Svenska Språknämnden  
— Svenska Skeppshypotekskassan  
— Svenska institutet i Alexandria  
— Sveriges författarfond  
— Säkerhetspolisen  
— Säkerhets- och integritetsskyddsnämnden  
— Södertörns högskola  
T 
— Taltidningsnämnden  
— Talboks- och punktskriftsbiblioteket  
— Teaterhögskolan i Stockholm  
— Tingsrätterna  
— Tjänstepensions och grupplivnämnd, statens  
— Tjänsteförslagsnämnden för domstolsväsendet  
— Totalförsvarets forskningsinstitut  
— Totalförsvarets pliktverk  
— Tullverket  
— Turistdelegationen  
U 
— Umeå universitet  
— Ungdomsstyrelsen  
— Uppsala universitet  
— Utlandslönenämnd, statens  
— Utlänningsnämnden  
— Utrikesförvaltningens antagningsnämnd  
— Utrikesnämnden  
— Utsädeskontroll, statens  
V 
— Valideringsdelegationen  
— Valmyndigheten  
— Vatten- och avloppsnämnd, statens  
— Vattenöverdomstolen  
— Verket för förvaltningsutvecklingEN 15.12.2012 Official Journal of the European Union 2483
— Verket för högskoleservice  
— Verket för innovationssystem (VINNOVA)  
— Verket för näringslivsutveckling (NUTEK)  
— Vetenskapsrådet  
— Veterinärmedicinska anstalt, statens  
— Veterinära ansvarsnämnden  
— Väg- och transportforskningsinstitut, statens  
— Vägverket  
— Vänerskolan  
— Växjö universitet  
— Växtsortnämnd, statens  
Å 
— Åklagarmyndigheten  
— Åsbackaskolan  
Ö 
— Örebro universitet  
— Örlogsmannasällskapet  
— Östervångsskolan  
— Överbefälhavaren  
— Överklagandenämnden för högskolan  
— Överklagandenämnden för nämndemanna-uppdrag  
— Överklagandenämnden för studiestöd  
— Överklagandenämnden för totalförsvaret  
United Kingdom  
— Cabinet Office  
— Office of the Parliamentary Counsel  
— Central Office of Information  
— Charity Commission  
— Crown Estate Commissioners (Vote Expenditure Only)  
— Crown Prosecution Service  
— Department for Business, Enterprise and Regulatory Reform  
— Competition Commission  
— Gas and Electricity Consumers' Council  
— Office of Manpower Economics  
— Department for Children, Schools and Families  
— Department of Communities and Local Government  
— Rent Assessment Panels  
— Department for Culture, Media and Sport  
— British Library  
— British Museum  
— Commission for Architecture and the Built Environment  
— The Gambling Commission  
— Historic Buildings and Monuments Commission for England (English Heritage)  
— Imperial War MuseumEN 2484 Official Journal of the European Union 15.12.2012
— Museums, Libraries and Archives Council  
— National Gallery  
— National Maritime Museum  
— National Portrait Gallery  
— Natural History Museum  
— Science Museum  
— Tate Gallery  
— Victoria and Albert Museum  
— Wallace Collection  
— Department for Environment, Food and Rural Affairs  
— Agricultural Dwelling House Advisory Committees  
— Agricultural Land Tribunals  
— Agricultural Wages Board and Committees  
— Cattle Breeding Centre  
— Countryside Agency  
— Plant Variety Rights Office  
— Royal Botanic Gardens, Kew  
— Royal Commission on Environmental Pollution  
— Department of Health  
— Dental Practice Board  
— National Health Service Strategic Health Authorities  
— NHS Trusts  
— Prescription Pricing Authority  
— Department for Innovation, Universities and Skills  
— Higher Education Funding Council for England  
— National Weights and Measures Laboratory  
— Patent Office  
— Department for International Development  
— Department of the Procurator General and Treasury Solicitor  
— Legal Secretariat to the Law Officers  
— Department for Transport  
— Maritime and Coastguard Agency  
— Department for Work and Pensions  
— Disability Living Allowance Advisory Board  
— Independent Tribunal Service  
— Medical Boards and Examining Medical Officers (War Pensions)  
— Occupational Pensions Regulatory Authority  
— Regional Medical Service  
— Social Security Advisory Committee  
— Export Credits Guarantee Department  
— Foreign and Commonwealth Office  
— Wilton Park Conference Centre  
— Government Actuary's Department  
— Government Communications HeadquartersEN 15.12.2012 Official Journal of the European Union 2485
— Home Office  
— HM Inspectorate of Constabulary  
— House of Commons  
— House of Lords  
— Ministry of Defence  
— Defence Equipment & Support  
— Meteorological Office  
— Ministry of Justice  
— Boundary Commission for England  
— Combined Tax Tribunal  
— Council on Tribunals  
— Court of Appeal - Criminal  
— Employment Appeals Tribunal  
— Employment Tribunals  
— HMCS Regions, Crown, County and Combined Courts (England and Wales)  
— Immigration Appellate Authorities  
— Immigration Adjudicators  
— Immigration Appeals Tribunal  
— Lands Tribunal  
— Law Commission  
— Legal Aid Fund (England and Wales)  
— Office of the Social Security Commissioners  
— Parole Board and Local Review Committees  
— Pensions Appeal Tribunals  
— Public Trust Office  
— Supreme Court Group (England and Wales)  
— Transport Tribunal  
— The National Archives  
— National Audit Office  
— National Savings and Investments  
— National School of Government  
— Northern Ireland Assembly Commission  
— Northern Ireland Court Service  
— Coroners Courts  
— County Courts  
— Court of Appeal and High Court of Justice in Northern Ireland  
— Crown Court  
— Enforcement of Judgements Office  
— Legal Aid Fund  
— Magistrates' Courts  
— Pensions Appeals Tribunals  
— Northern Ireland, Department for Employment and Learning  
— Northern Ireland, Department for Regional Development  
— Northern Ireland, Department for Social DevelopmentEN 2486 Official Journal of the European Union 15.12.2012
— Northern Ireland, Department of Agriculture and Rural Development  
— Northern Ireland, Department of Culture, Arts and Leisure  
— Northern Ireland, Department of Education  
— Northern Ireland, Department of Enterprise, Trade and Investment  
— Northern Ireland, Department of the Environment  
— Northern Ireland, Department of Finance and Personnel  
— Northern Ireland, Department of Health, Social Services and Public Safety  
— Northern Ireland, Office of the First Minister and Deputy First Minister  
— Northern Ireland Office  
— Crown Solicitor's Office  
— Department of the Director of Public Prosecutions for Northern Ireland  
— Forensic Science Laboratory of Northern Ireland  
— Office of the Chief Electoral Officer for Northern Ireland  
— Police Service of Northern Ireland  
— Probation Board for Northern Ireland  
— State Pathologist Service  
— Office of Fair Trading  
— Office for National Statistics  
— National Health Service Central Register  
— Office of the Parliamentary Commissioner for Administration and Health Service Commissioners  
— Paymaster General's Office  
— Postal Business of the Post Office  
— Privy Council Office  
— Public Record Office  
— HM Revenue and Customs  
— The Revenue and Customs Prosecutions Office  
— Royal Hospital, Chelsea 
— Royal Mint  
— Rural Payments Agency  
— Scotland, Auditor-General  
— Scotland, Crown Office and Procurator Fiscal Service  
— Scotland, General Register Office  
— Scotland, Queen's and Lord Treasurer's Remembrancer  
— Scotland, Registers of Scotland  
— The Scotland Office  
— The Scottish Ministers  
— Architecture and Design Scotland  
— Crofters Commission  
— Deer Commission for Scotland  
— Lands Tribunal for Scotland  
— National Galleries of Scotland  
— National Library of Scotland  
— National Museums of Scotland  
— Royal Botanic Garden, EdinburghEN 15.12.2012 Official Journal of the European Union 2487
— Royal Commission on the Ancient and Historical Monuments of Scotland  
— Scottish Further and Higher Education Funding Council  
— Scottish Law Commission  
— Community Health Partnerships  
— Special Health Boards  
— Health Boards  
— The Office of the Accountant of Court  
— High Court of Justiciary  
— Court of Session  
— HM Inspectorate of Constabulary  
— Parole Board for Scotland  
— Pensions Appeal Tribunals  
— Scottish Land Court  
— Sheriff Courts  
— Scottish Police Services Authority  
— Office of the Social Security Commissioners  
— The Private Rented Housing Panel and Private Rented Housing Committees  
— Keeper of the Records of Scotland  
— The Scottish Parliamentary Body Corporate  
— HM Treasury  
— Office of Government Commerce  
— United Kingdom Debt Management Office  
— The Wales Office (Office of the Secretary of State for Wales)  
— The Welsh Ministers  
— Higher Education Funding Council for Wales  
— Local Government Boundary Commission for Wales  
— The Royal Commission on the Ancient and Historical Monuments of Wales  
— Valuation Tribunals (Wales)  
— Welsh National Health Service Trusts and Local Health Boards  
— Welsh Rent Assessment Panels  
LIST OF SUPPLIES AND EQUIPMENT PURCHASED BY MINISTRIES OF DEFENCE AND AGENCIES FOR 
DEFENCE OR SECURITY ACTIVITIES IN BELGIUM, BULGARIA, CZECH REPUBLIC, DENMARK, 
GERMANY, ESTONIA, GREECE, SPAIN, FRANCE, IRELAND, ITALY, CYPRUS, LATVIA, LITHUANIA, 
LUXEMBOURG, HUNGARY, MALTA, THE NETHERLANDS, AUSTRIA, POLAND, PORTUGAL, ROMANIA, 
SLOVENIA, SLOVAKIA, FINLAND, SWEDEN AND THE UNITED KINGDOM THAT ARE COVERED BY THE 
TITLE  
Chapter 25: Salt, sulphur, earths and stone, plastering materials, lime and cement  
Chapter 26: Metallic ores, slag and ash  
Chapter 27: Mineral fuels, mineral oils and products of their distillation, bituminous substances, mineral waxes  
except: 
ex 27.10: special engine fuels  
Chapter 28: Inorganic chemicals, organic and inorganic compounds of precious metals, of rare-earth metals, of radio- 
active elements and isotopes  
except: 
ex 28.09: explosives  
ex 28.13: explosivesEN 2488 Official Journal of the European Union 15.12.2012
ex 28.14: tear gas  
ex 28.28: explosives  
ex 28.32: explosives  
ex 28.39: explosives  
ex 28.50: toxic products  
ex 28.51: toxic products  
ex 28.54: explosives  
Chapter 29: Organic chemicals  
except: 
ex 29.03: explosives  
ex 29.04: explosives  
ex 29.07: explosives  
ex 29.08: explosives  
ex 29.11: explosives  
ex 29.12: explosives  
ex 29.13: toxic products  
ex 29.14: toxic products  
ex 29.15: toxic products  
ex 29.21: toxic products  
ex 29.22: toxic products  
ex 29.23: toxic products  
ex 29.26: explosives  
ex 29.27: toxic products  
ex 29.29: explosives  
Chapter 30: Pharmaceutical products  
Chapter 31: Fertilizers  
Chapter 32: Tanning and dyeing extracts, tannings and their derivatives, dyes, colours, paints and varnishes, putty, fillers 
and stoppings, inks  
Chapter 33: Essential oils and resinoids, perfumery, cosmetic or toilet preparations  
Chapter 34: Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared 
waxes, polishing and scouring preparations, candles and similar articles, modelling pastes and  'dental waxes ' 
Chapter 35: Albuminoidal substances, glues, enzymes  
Chapter 37: Photographic and cinematographic goods  
Chapter 38: Miscellaneous chemical products  
except: 
ex 38.19: toxic products  
Chapter 39: Artificial resins and plastic materials, cellulose esters and ethers, articles thereof  
except: 
ex 39.03: explosives  
Chapter 40: Rubber, synthetic rubber, factice, and articles thereof  
except:  
ex 40.11: bullet-proof tyresEN 15.12.2012 Official Journal of the European Union 2489
Chapter 41: Raw hides and skins (other than fur skins) and leather  
Chapter 42: Articles of leather, saddlery and harness, travel goods, handbags and similar containers, articles of animal gut 
(other than silk-worm gut)  
Chapter 43: Furskins and artificial fur, manufactures thereof  
Chapter 44: Wood and articles of wood, wood charcoal  
Chapter 45: Cork and articles of cork  
Chapter 46: Manufactures of straw of esparto and of other plaiting materials, basket ware and wickerwork  
Chapter 47: Paper-making material  
Chapter 48: Paper and paperboard, articles of paper pulp, of paper or of paperboard  
Chapter 49: Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts 
and plans  
Chapter 65: Headgear and parts thereof  
Chapter 66: Umbrellas, sunshades, walking-sticks, whips, riding-crops and parts thereof  
Chapter 67: Prepared feathers and down and articles made of feathers or of down, artificial flowers, articles of human 
hair 
Chapter 68: Articles of stone, of plaster, of cement, of asbestos, of mica and of similar materials  
Chapter 69: Ceramic products  
Chapter 70: Glass and glassware  
Chapter 71: Natural or Cultured Pearls, precious or semi-precious stones, precious metals, metals clad with precious 
metal, and articles thereof; imitation jewellery; coin  
Chapter 73: Iron and steel and articles thereof  
Chapter 74: Copper and articles thereof  
Chapter 75: Nickel and articles thereof  
Chapter 76: Aluminium and articles thereof  
Chapter 77: Magnesium and beryllium and articles thereof  
Chapter 78: Lead and articles thereof  
Chapter 79: Zinc and articles thereof  
Chapter 80: Tin and articles thereof  
Chapter 81: Other base metals employed in metallurgy and articles thereof  
Chapter 82: Tools, implements, cutlery, spoons and forks, of base metal, parts thereof  
except: 
ex 82.05: tools  
ex 82.07: tools, parts  
Chapter 83: Miscellaneous articles of base metal  
Chapter 84: Boilers, machinery and mechanical appliances, parts thereof  
except:  
ex 84.06: engines  
ex 84.08: other engines  
ex 84.45: machinery  
ex 84.53: automatic data-processing machines  
ex 84.55: parts of machines under heading No 84.53  
ex 84.59: nuclear reactorsEN 2490 Official Journal of the European Union 15.12.2012
Chapter 85: Electrical machinery and equipment, parts thereof  
except: 
ex 85.13: telecommunication equipment  
ex 85.15: transmission apparatus  
Chapter 86: Railway and tramway locomotives, rolling-stock and parts thereof; railway and tramway tracks fixtures and 
fittings, traffic signalling equipment of all kinds (not electrically powered)  
except: 
ex 86.02: armoured locomotives, electric  
ex 86.03: other armoured locomotives  
ex 86.05: armoured wagons  
ex 86.06: repair wagons  
ex 86.07: wagons  
Chapter 87: Vehicles, other than railway or tramway rolling-stock, and parts thereof  
except: 
ex 87.08: tanks and other armoured vehicles  
ex 87.01: tractors  
ex 87.02: military vehicles  
ex 87.03: breakdown lorries  
ex 87.09: motorcycles  
ex 87.14: trailers  
Chapter 89: Ships, boats and floating structures  
except: 
ex 89.01 A: warships  
Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical and surgical instruments 
and apparatus, parts thereof  
except: 
ex 90.05: binoculars  
ex 90.13: miscellaneous instruments, lasers  
ex 90.14: telemeters  
ex 90.28: electrical and electronic measuring instruments  
ex 90.11: microscopes  
ex 90.17: medical instruments  
ex 90.18: mechano-therapy appliances  
ex 90.19: orthopaedic appliances  
ex 90.20: X-ray apparatus  
Chapter 91: Manufacture of watches and clocks  
Chapter 92: Musical instruments, sound recorders or reproducers, television image and sound recorders or reproducers, 
parts and accessories of such articles  
Chapter 94: Furniture and parts thereof, bedding, mattresses, mattress supports, cushions and similar stuffed furnishings  
except: 
ex 94.01 A: aircraft seats  
Chapter 95: Articles and manufactures of carving or moulding material  
Chapter 96: Brooms, brushes, powder-puffs and sieves  
Chapter 98: Miscellaneous manufactured articlesEN 15.12.2012 Official Journal of the European Union 2491
SECTION B 
SUB CENTRAL GOVERNMENT ENTITIES WHICH PROCURE IN ACCORDANCE WITH THE PROVISIONS OF 
TITLE V OF PART IV OF THIS AGREEMENT  
A. SCHEDULE OF COSTA RICA  
The Title applies to the entities of the sub-central level of government which procure in accordance with the provisions of 
this Agreement, where the value of the procurement equals or exceeds:  
Goods 
Threshold: SDR 355 000  
Services  
Specified in Section D  
Threshold: SDR 355 000  
Construction Services  
Specified in Section E  
Threshold: SDR 5 000 000  
List of Entities  
1. Municipalidad de Abangares  
2. Municipalidad de Acosta  
3. Municipalidad de Aguirre  
4. Municipalidad de Alajuela  
5. Municipalidad de Alajuelita  
6. Municipalidad de Alfaro Ruiz  
7. Municipalidad de Alvarado  
8. Municipalidad de Aserrí  
9. Municipalidad de Atenas  
10. Municipalidad de Bagaces  
11. Municipalidad de Barba  
12. Municipalidad de Belén  
13. Municipalidad de Buenos Aires  
14. Municipalidad de Cañas  
15. Municipalidad de Carrillo  
16. Municipalidad de Cartago  
17. Municipalidad de Corredores  
18. Municipalidad de Coto Brus  
19. Municipalidad de Curridabat  
20. Municipalidad de Desamparados  
21. Municipalidad de Dota  
22. Municipalidad de El Guarco  
23. Municipalidad de Escazú  
24. Municipalidad de Esparza  
25. Municipalidad de Flores  
26. Municipalidad de Garabito  
27. Municipalidad de Goicoechea  
28. Municipalidad de GolfitoEN 2492 Official Journal of the European Union 15.12.2012
29. Municipalidad de Grecia  
30. Municipalidad de Guácimo  
31. Municipalidad de Guatuso  
32. Municipalidad de Heredia  
33. Municipalidad de Hojancha  
34. Municipalidad de Jiménez 
35. Municipalidad de La Cruz 
36. Municipalidad de La Unión 
37. Municipalidad de León Cortés  
38. Municipalidad de Liberia  
39. Municipalidad de Limón 
40. Municipalidad de Los Chiles  
41. Municipalidad de Matina  
42. Municipalidad de Montes de Oca  
43. Municipalidad de Montes de Oro  
44. Municipalidad de Mora  
45. Municipalidad de Moravia  
46. Municipalidad de Nandayure  
47. Municipalidad de Naranjo  
48. Municipalidad de Nicoya  
49. Municipalidad de Oreamuno  
50. Municipalidad de Orotina  
51. Municipalidad de Osa  
52. Municipalidad de Palmares  
53. Municipalidad de Paraíso  
54. Municipalidad de Parrita  
55. Municipalidad de Pérez Zeledón 
56. Municipalidad de Poás  
57. Municipalidad de Pococí  
58. Municipalidad de Puntarenas  
59. Municipalidad de Puriscal  
60. Municipalidad de San Carlos  
61. Municipalidad de San Isidro  
62. Municipalidad de San José  
63. Municipalidad de San Mateo  
64. Municipalidad de San Pablo  
65. Municipalidad de San Rafael  
66. Municipalidad de San Ramón 
67. Municipalidad de Santa Ana  
68. Municipalidad de Santa Bárbara  
69. Municipalidad de Santa Cruz  
70. Municipalidad de Santo DomingoEN 15.12.2012 Official Journal of the European Union 2493
71. Municipalidad de Sarapiquí  
72. Municipalidad de Siquirres  
73. Municipalidad de Talamanca  
74. Municipalidad de Tarrazú  
75. Municipalidad de Tibás  
76. Municipalidad de Tilarán  
77. Municipalidad de Turrialba  
78. Municipalidad de Turrúbares  
79. Municipalidad de Upala  
80. Municipalidad de Valverde Vega  
81. Municipalidad de Vásquez de Coronado  
B. SCHEDULE OF EL SALVADOR  
The Title applies to the entities of the sub-central level of government which procure in accordance with the provisions of 
this Agreement, where the value of the procurement equals or exceeds:  
Goods 
Thresholds: SDR 355 000; or for the three year period following the date of entry into force of this Agreement, SDR 
482 800.  
Services  
Specified in Section D  
Thresholds: SDR 355 000; or for the three year period following the date of entry into force of this Agreement, SDR 
482 800.  
Construction Services  
Specified in Section E  
Thresholds: SDR 5 000 000; or for the three year period following the date of entry into force of this Agreement, SDR 
5 950 000.  
List of Entities  
1. Municipalidad de Santiago Texacuangos  
2. Municipalidad de Sesori  
3. Municipalidad de Nueva Guadalupe  
4. Municipalidad de Ciudad Arce  
5. Municipalidad de Santa Elena  
6. Municipalidad de San Agustín 
7. Municipalidad de Estanzuelas  
8. Municipalidad de Mercedes Umaña  
9. Municipalidad de Alegría  
10. Municipalidad de Nueva Granada  
11. Municipalidad de San Julián 
12. Municipalidad de San Alejo  
13. Municipalidad de Conchagua  
14. Municipalidad de Bolívar  
15. Municipalidad de San Rafael Obrajuelo  
16. Municipalidad de Tejutla  
17. Municipalidad de La Reina  
18. Municipalidad de MejicanosEN 2494 Official Journal of the European Union 15.12.2012
19. Municipalidad de Ilopango  
20. Municipalidad de Santa Ana  
21. Municipalidad de Santa Tecla  
22. Municipalidad de Sonsonate  
23. Municipalidad de Acajutla  
24. Municipalidad de La Unión 
25. Municipalidad de San Salvador  
C. SCHEDULE OF GUATEMALA  
1. The Title applies to the entities of the sub-central level of government which procure in accordance with the 
provisions of this Agreement where the value of the procurement equals or exceeds:  
Goods 
Thresholds: SDR 355 000; or for the three year period following the date of entry into force, SDR 490 000.  
Services  
Specified in Section D  
Thresholds: SDR 355 000; or for the three year period following the date of entry into force, SDR 490 000.  
Construction Services  
Specified in Section E  
Thresholds: SDR 5 000 000; or for the three year period following the date of entry into force SDR 6 000 000.  
2. The Title only applies to the entities listed in this Schedule.  
List of Entities  
Municipalidades Departamento de Guatemala  
1. Fraijanes  
2. San Juan Sacatepéquez 
3. San Pedro Sacatepéquez  
4. San Raymundo  
5. San Pedro Ayampuc 
6. Chinautla 
7. Santa Catarina Pinula 
8. Guatemala  
9. Mixco 
10. Villa Nueva 
The Title does not cover procurement of construction services by entities of  Departamento de Guatemala . 
Municipalidades Departamento de Quetzaltenango  
11. Quetzaltenango 
12. Coatepeque  
Municipalidades Departamento de Escuintla  
13. Chiquimulilla  
14. Santa Lucía Cotzumalguapa  
15. Escuintla  
16. Puerto de San José 
Municipalidades Departamento de Zacapa  
17. ZacapaEN 15.12.2012 Official Journal of the European Union 2495
18. Río Hondo 
19. Teculután  
Municipalidades Departamento de Chiquimula  
20. Chiquimula  
Municipalidades Departamento de El Quiché  
21. Santa Cruz del Quiché 
Municipalidades Departamento de El Petén  
22. Flores  
23. San Benito 
Municipalidades Departamento de El Progreso  
24. Guastatoya  
Municipalidades Departamento de Izabal  
25. Puerto Barrios  
Municipalidades Departamento de Huehuetenango  
26. Huehuetenango 
Municipalidades Departamento de Jalapa  
27. Jalapa  
Municipalidades Departamento de Jutiapa  
28. Jutiapa 
Municipalidades Departamento de Alta Verapaz  
29. Cobán 
Municipalidades Departamento de Baja Verapaz  
30. Salamá  
D. SCHEDULE OF HONDURAS  
The Title applies to the entities of the sub-central level of government which procure in accordance with the provisions of 
this Agreement, where the value of the procurement equals or exceeds:  
Goods 
Thresholds: SDR 490 000 for the second and third year period following the date of entry of force of this Agreement and 
there after SDR 355 000.  
Services  
Specified in Section D  
Thresholds: SDR 490 000 for the second and third year period following the date of entry of force of this Agreement and 
there after SDR 355 000.  
Construction Services  
Specified in Section E  
Thresholds: SDR 6 000 000 for the second and third year period following the date of entry into force of this Agreement 
and there after SDR 5 000 000.  
The Title only applies to the entities listed in this Schedule.  
List of Entities  
1. Municipalidad de La Ceiba, Atlántida  
2. Municipalidad de El Porvenir, Atlántida  
3. Municipalidad de Esparta, Atlántida  
4. Municipalidad de Jutiapa, Atlántida  
5. Municipalidad de La Masica, Atlántida  
6. Municipalidad de San Francisco, AtlántidaEN 2496 Official Journal of the European Union 15.12.2012
7. Municipalidad de Tela, Atlántida  
8. Municipalidad de Arizona, Atlántida  
9. Municipalidad de Balfate, Colón  
10. Municipalidad de Iriona, Colón  
11. Municipalidad de Limón, Colón 
12. Municipalidad de Sabá, Colón  
13. Municipalidad de Santa Fe, Colón 
14. Municipalidad de Santa Rosa de Aguán, Colón  
15. Municipalidad de Sonaguera, Colón  
16. Municipalidad de Tocoa, Colón  
17. Municipalidad de Bonito Oriental, Colón  
18. Municipalidad de Comayagua, Comayagua  
19. Municipalidad de Ajuterique, Comayagua  
20. Municipalidad de El Rosario, Comayagua  
21. Municipalidad de Esquías, Comayagua  
22. Municipalidad de Humuya, Comayagua 
23. Municipalidad de La Libertad, Comayagua  
24. Municipalidad de Lamaní, Comayagua  
25. Municipalidad de Lejamaní, Comayagua  
26. Municipalidad de La Trinidad, Comayagua  
27. Municipalidad de Meámbar, Comayagua  
28. Municipalidad de Minas de Oro, Comayagua  
29. Municipalidad de Ojo de Agua, Comayagua  
30. Municipalidad de San Jerónimo, Comayagua  
31. Municipalidad de San José de Comayagua, Comayagua  
32. Municipalidad de San José del Potrero, Comayagua  
33. Municipalidad de San Luis, Comayagua  
34. Municipalidad de San Sebastián, Comayagua  
35. Municipalidad de Siguatepeque, Comayagua  
36. Municipalidad de Villa de San Antonio, Comayagua  
37. Municipalidad de Las Lajas, Comayagua  
38. Municipalidad de Taulabé, Comayagua  
39. Municipalidad de Santa Rosa de Copán, Copán  
40. Municipalidad de Cabañas, Copán  
41. Municipalidad de Concepción, Copán  
42. Municipalidad de Corquín, Copán  
43. Municipalidad de Cucuyagua, Copán  
44. Municipalidad de Dolores, Copán  
45. Municipalidad de Dulce Nombre, Copán  
46. Municipalidad de El Paraíso, Copán  
47. Municipalidad de Florida, Copán  
48. Municipalidad de La Jigua, CopánEN 15.12.2012 Official Journal of the European Union 2497
49. Municipalidad de La Unión, Copán 
50. Municipalidad de Nueva Arcadia (La Entrada), Copán  
51. Municipalidad de San Agustín, Copán  
52. Municipalidad de San Antonio de Copán, Copán  
53. Municipalidad de San Jerónimo, Copán  
54. Municipalidad de San José, Copán  
55. Municipalidad de San Juan de Opoa, Copán 
56. Municipalidad de San Nicolás, Copán  
57. Municipalidad de San Pedro, Copán 
58. Municipalidad de Santa Rita, Copán  
59. Municipalidad de Trinidad, Copán  
60. Municipalidad de Veracruz, Copán  
61. Municipalidad de Choloma, Cortés  
62. Municipalidad de Omoa, Cortés  
63. Municipalidad de Pimienta, Cortés  
64. Municipalidad de Potrerillos, Cortés  
65. Municipalidad de Puerto Cortés, Cortés  
66. Municipalidad de San Antonio de Cortés, Cortés  
67. Municipalidad de San Francisco de Yojoa, Cortés  
68. Municipalidad de San Manuel, Cortés  
69. Municipalidad de Santa Cruz de Yojoa, Cortés  
70. Municipalidad de Villanueva, Cortés  
71. Municipalidad de La Lima, Cortés  
72. Municipalidad de Choluteca, Choluteca  
73. Municipalidad de Apacilagua, Choluteca  
74. Municipalidad de Concepción de María, Choluteca  
75. Municipalidad de Duyure, Choluteca  
76. Municipalidad de El Corpus, Choluteca  
77. Municipalidad de El Triunfo, Choluteca  
78. Municipalidad de Marcovia, Choluteca  
79. Municipalidad de Morolica, Choluteca  
80. Municipalidad de Namasigue, Choluteca  
81. Municipalidad de Orocuina, Choluteca  
82. Municipalidad de Pespire, Choluteca  
83. Municipalidad de San Antonio de Flores, Choluteca  
84. Municipalidad de San Isidro, Choluteca  
85. Municipalidad de San José, Choluteca  
86. Municipalidad de San Marcos de Colón, Choluteca  
87. Municipalidad de Santa Ana de Yusguare, Choluteca  
88. Municipalidad de Alauca, El Paraíso  
89. Municipalidad de Danlí, El Paraíso  
90. Municipalidad de El Paraíso, El ParaísoEN 2498 Official Journal of the European Union 15.12.2012
91. Municipalidad de Guinope, El Paraíso  
92. Municipalidad de Jacaleapa, El Paraíso  
93. Municipalidad de Liure, El Paraíso  
94. Municipalidad de Morocelí, El Paraíso  
95. Municipalidad de Oropolí, El Paraíso  
96. Municipalidad de Potrerillos, El Paraíso  
97. Municipalidad de San Antonio de Flores, El Paraíso  
98. Municipalidad de San Lucas, El Paraíso  
99. Municipalidad de San Matías, El Paraíso  
100. Municipalidad de Soledad, El Paraíso  
101. Municipalidad de Teupasenti, El Paraíso  
102. Municipalidad de Texíguat, El Paraíso  
103. Municipalidad de Vado Ancho, El Paraíso  
104. Municipalidad de Yauyupe, El Paraíso  
105. Municipalidad de Trojes, El Paraíso  
106. Municipalidad de Alubarén, Francisco Morazán  
107. Municipalidad de Cedros, Francisco Morazán  
108. Municipalidad de Curarén, Francisco Morazán  
109. Municipalidad de El Porvenir, Francisco Morazán  
110. Municipalidad de Guaimaca, Francisco Morazán  
111. Municipalidad de La Libertad, Francisco Morazán  
112. Municipalidad de La Venta, Francisco Morazán  
113. Municipalidad de Lepaterique, Francisco Morazán  
114. Municipalidad de Maraita, Francisco Morazán  
115. Municipalidad de Marale, Francisco Morazán  
116. Municipalidad de Nueva Armenia, Francisco Morazán  
117. Municipalidad de Ojojona, Francisco Morazán  
118. Municipalidad de Orica, Francisco Morazán  
119. Municipalidad de Reitoca, Francisco Morazán  
120. Municipalidad de Sabanagrande, Francisco Morazán  
121. Municipalidad de San Antonio de Oriente, Francisco Morazán  
122. Municipalidad de San Buenaventura, Francisco Morazán  
123. Municipalidad de San Ignacio, Francisco Morazán  
124. Municipalidad de San Juan de Flores, Francisco Morazán  
125. Municipalidad de San Miguelito, Francisco Morazán  
126. Municipalidad de Santa Ana, Francisco Morazán  
127. Municipalidad de Santa Lucía, Francisco Morazán  
128. Municipalidad de Talanga, Francisco Morazán  
129. Municipalidad de Tatumbla, Francisco Morazán  
130. Municipalidad de Valle de Angeles, Francisco Morazán  
131. Municipalidad de Villa de San Francisco, Francisco MorazánEN 15.12.2012 Official Journal of the European Union 2499
132. Municipalidad de Vallecillo, Francisco Morazán  
133. Municipalidad de Puerto Lempira, Gracias a Dios  
134. Municipalidad de Brus Laguna, Gracias a Dios  
135. Municipalidad de Ahuas, Gracias a Dios  
136. Municipalidad de Juan Francisco Bulnes, Gracias a Dios  
137. Municipalidad de Villeda Morales, Gracias a Dios  
138. Municipalidad de Wampusirpi, Gracias a Dios  
139. Municipalidad de La Esperanza, Intibucá  
140. Municipalidad de Camasca, Intibucá  
141. Municipalidad de Colomoncagua, Intibucá  
142. Municipalidad de Concepción, Intibucá  
E. SCHEDULE OF NICARAGUA  
The Title applies to the entities of the sub-central level of government which procure in accordance with the provisions of 
this Agreement, where the value of the procurement equals or exceeds:  
Goods 
Thresholds: SDR 355 000; or for the three year period following the date of entry into force of this Agreement, SDR 
490 000.  
Services  
Specified in Section D  
Thresholds: SDR 355 000; or for the three year period following the date of entry into force of this Agreement, SDR 
490 000.  
Construction Services  
Specified in Section E  
Thresholds: SDR 5 000 000; or for the three year period following the date of entry into force of this Agreement, SDR 
6 000 000.  
List of Entities  
Municipalities covered by this Section will be the ones that expressly request to be included.  
F. SCHEDULE OF PANAMA  
The Title applies to the entities of the sub-central level of government which procure in accordance with the provisions of 
this Agreement, where the value of the procurement equals or exceeds:  
Goods 
Threshold: SDR 355 000  
Services  
Specified in Section D  
Threshold: SDR 355 000  
Construction Services  
Specified in Section E  
Threshold: SDR 5 000 000 
Province  District  
Bocas del Toro  Bocas del Toro 
Chiriquí Grande 
ChanguinolaEN 2500 Official Journal of the European Union 15.12.2012
Province  District  
Coclé Aguadulce 
Antón 
La Pintada 
Natá 
Olá 
Penonomé  
Colón Colón 
Chagres 
Donoso 
Portobelo 
Santa Isabel  
Chiriquí  Alanje 
Barú 
Boquerón 
Boquete 
Bugaba 
David 
Dolega 
Gualaca 
Remedios 
Renacimiento 
San Lorenzo 
Tolé 
San Félix  
Darién  Chepigana 
Pinogana 
Herrera  Chitré 
Las Minas 
Los Pozos 
Ocú 
Parita 
Pesé 
Santa María  
Los Santos Guararé 
Las Tablas 
Los Santos 
Macaracas 
Pedasí 
Pocrí 
Tonosí  
Panamá Arraiján 
Balboa 
Capira 
Chame 
Chepo 
ChimánEN 15.12.2012 Official Journal of the European Union 2501
Province  District  
La Chorrera 
Panamá 
San Carlos 
San Miguelito 
Taboga  
Veraguas  Atalaya 
Calobre 
Cañazas 
La Mesa 
Las Palmas 
Montijo 
Río De Jesús 
San Francisco 
Santa Fe 
Santiago 
Soná 
Mariato  
Comarca Emberá  Cémaco 
Sambú 
Comarca Ngobe  Nurum 
Bugle Kankintú 
Besiko 
Mirono 
Kusapin 
Muna 
Nole Duima  
G. SCHEDULE OF EU PARTY  
Procuring Entities  
A. All regional or local contracting authorities  
Goods: 
Threshold: SDR 355 000  
Services:  
Specified in Section D  
Threshold: SDR 355 000  
Construction Services:  
Specified in Section E  
Threshold: SDR 5 000 000  
B. All contracting authorities that are  "bodies governed by public law " as defined in the EU Procurement Directives  
A "body governed by public law " means any body:  
— established for the specific purpose of meeting needs in the general interest, not having an industrial or commercial 
character, and  
— having legal personality, and  
— financed, for the most part, by the State, or regional or local authorities, or other bodies governed by public law, or 
subject to management supervision by those bodies, or having an administrative, managerial or supervisory board; 
more than half of whose members are appointed by the State, regional or local authorities or by other bodies 
governed by public law.EN 2502 Official Journal of the European Union 15.12.2012
An indicative list of contracting authorities which are bodies governed by public law is attached.  
Goods: 
Threshold: SDR 200 000  
Services:  
Specified in Section D  
Threshold: SDR 200 000  
Construction Services:  
Specified in Section E  
Threshold: SDR 5 000 000  
INDICATIVE LISTS OF CONTRACTING AUTHORITIES WHICH ARE BODIES GOVERNED BY PUBLIC LAW 
AS DEFINED BY EUPROCUREMENT DIRECTIVE  
Belgium  
Bodies 
A 
— Agence fédérale pour l'Accueil des demandeurs d'Asile — Federaal Agentschap voor Opvang van Asielzoekers  
— Agence fédérale pour la Sécurité de la Chaîne alimentaire — Federaal Agentschap voor de Veiligheid van de Voed ­
selketen  
— Agence fédérale de Contrôle nucléaire — Federaal Agentschap voor nucleaire Controle  
— Agence wallonne à l'Exportation  
— Agence wallonne des Télécommunications  
— Agence wallonne pour l'Intégration des Personnes handicapées  
— Aquafin  
— Arbeitsamt der Deutschsprachigen Gemeinschaft  
— Archives générales du Royaume et Archives de l'Etat dans les Provinces —Algemeen Rijksarchief en Rijksarchief in de 
Provinciën  
— ASTRID 
B 
— Banque nationale de Belgique — Nationale Bank van België  
— Belgisches Rundfunk- und Fernsehzentrum der Deutschsprachigen Gemeinschaft  
— Berlaymont 2000  
— Bibliothèque royale Albert Ier — Koninklijke Bilbliotheek Albert I  
— Bruxelles-Propreté — Agence régionale pour la Propreté — Net–Brussel —Gewestelijke Agentschap voor Netheid  
— Bureau d'Intervention et de Restitution belge — Belgisch Interventie en Restitutiebureau  
— Bureau fédéral du Plan — Federaal Planbureau  
C 
— Caisse auxiliaire de Paiement des Allocations de Chômage — Hulpkas voor Werkloosheidsuitkeringen  
— Caisse de Secours et de Prévoyance en Faveur des Marins — Hulp en Voorzorgskas voor Zeevarenden  
— Caisse de Soins de Santé de la Société Nationale des Chemins de Fer Belges — Kas der geneeskundige Verzorging van 
de Nationale Maatschappij der Belgische Spoorwegen  
— Caisse nationale des Calamités — Nationale Kas voor Rampenschade  
— Caisse spéciale de Compensation pour Allocations familiales en Faveur des Travailleurs occupés dans les Entreprises de 
Batellerie — Bijzondere Verrekenkas voor Gezinsvergoedingen ten Bate van de Arbeiders der Ondernemingen voor 
BinnenscheepvaartEN 15.12.2012 Official Journal of the European Union 2503
— Caisse spéciale de Compensation pour Allocations familiales en Faveur des Travailleurs occupés dans les Entreprises de 
Chargement, Déchargement et Manutention de Marchandises dans les Ports, Débarcadères, Entrepôts et Stations 
(appelée habituellement  "Caisse spéciale de Compensation pour Allocations familiales des Régions maritimes ") — 
Bijzondere Verrekenkas voor Gezinsvergoedingen ten Bate van de Arbeiders gebezigd door Ladings- en Lossingson ­
dernemingen en door de Stuwadoors in de Havens, Losplaatsen, Stapelplaatsen en Stations (gewoonlijk genoemd  
"Bijzondere Compensatiekas voor Kindertoeslagen van de Zeevaartgewesten ") 
— Centre d'Etude de l'Energie nucléaire — Studiecentrum voor Kernenergie  
— Centre de recherches agronomiques de Gembloux  
— Centre hospitalier de Mons  
— Centre hospitalier de Tournai  
— Centre hospitalier universitaire de Liège  
— Centre informatique pour la Région de Bruxelles-Capitale — Centrum voor Informatica voor het Brusselse Gewest  
— Centre pour l'Egalité des Chances et la Lutte contre le Racisme — Centrum voor Gelijkheid van Kansen en voor 
Racismebestrijding  
— Centre régional d'Aide aux Communes  
— Centrum voor Bevolkings- en Gezinsstudiën  
— Centrum voor landbouwkundig Onderzoek te Gent  
— Comité de Contrôle de l'Electricité et du Gaz — Controlecomité voor Elekticiteit en Gas  
— Comité national de l'Energie — Nationaal Comité voor de Energie  
— Commissariat général aux Relations internationales  
— Commissariaat-Generaal voor de Bevordering van de lichamelijke Ontwikkeling, de Sport en de Openluchtrecreatie  
— Commissariat général pour les Relations internationales de la Communauté française de Belgique  
— Conseil central de l'Economie — Centrale Raad voor het Bedrijfsleven  
— Conseil économique et social de la Région wallonne  
— Conseil national du Travail — Nationale Arbeidsraad  
— Conseil supérieur de la Justice — Hoge Raad voor de Justitie  
— Conseil supérieur des Indépendants et des petites et moyennes Entreprises — Hoge Raad voor Zelfstandigen en de 
kleine en middelgrote Ondernemingen  
— Conseil supérieur des Classes moyennes  
— Coopération technique belge — Belgische technische Coöperatie  
D 
— Dienststelle der Deutschprachigen Gemeinschaft für Personen mit einer Behinderung  
— Dienst voor de Scheepvaart  
— Dienst voor Infrastructuurwerken van het gesubsidieerd Onderwijs  
— Domus Flandria  
E 
— Entreprise publique des Technologies nouvelles de l'Information et de la Communication de la Communauté française  
— Export Vlaanderen  
F 
— Financieringsfonds voor Schuldafbouw en Eenmalige Investeringsuitgaven  
— Financieringsinstrument voor de Vlaamse Visserij- en Aquicultuursector  
— Fonds bijzondere Jeugdbijstand  
— Fonds communautaire de Garantie des Bâtiments scolaires  
— Fonds culturele Infrastructuur  
— Fonds de Participation  
— Fonds de Vieillissement — ZilverfondsEN 2504 Official Journal of the European Union 15.12.2012
— Fonds d'Aide médicale urgente — Fonds voor dringende geneeskundige Hulp  
— Fonds de Construction d'Institutions hospitalières et médico-sociales de la Communauté française  
— Fonds de Pension pour les Pensions de Retraite du Personnel statutaire de Belgacom — Pensioenfonds voor de 
Rustpensioenen van het statutair Personeel van Belgacom  
— Fonds des Accidents du Travail — Fonds voor Arbeidsongevallen  
— Fonds d'Indemnisation des Travailleurs licenciés en cas de Fermeture d'Entreprises  
— Fonds tot Vergoeding van de in geval van Sluiting van Ondernemingen ontslagen Werknemers  
— Fonds du Logement des Familles nombreuses de la Région de Bruxelles-Capitale — Woningfonds van de grote 
Gezinnen van het Brusselse hoofdstedelijk Gewest  
— Fonds du Logement des Familles nombreuses de Wallonie  
— Fonds Film in Vlaanderen  
— Fonds national de Garantie des Bâtiments scolaires — Nationaal Waarborgfonds voor Schoolgebouwen  
— Fonds national de Garantie pour la Réparation des Dégâts houillers — Nationaal Waarborgfonds inzake Kolenmijnen ­
schade 
— Fonds piscicole de Wallonie  
— Fonds pour le Financement des Prêts à des Etats étrangers — Fonds voor Financiering van de Leningen aan Vreemde 
Staten  
— Fonds pour la Rémunération des Mousses — Fonds voor Scheepsjongens  
— Fonds régional bruxellois de Refinancement des Trésoreries communales —Brussels gewestelijk Herfinancieringsfonds 
van de gemeentelijke Thesaurieën  
— Fonds voor flankerend economisch Beleid  
— Fonds wallon d'Avances pour la Réparation des Dommages provoqués par des Pompages et des Prises d'Eau 
souterraine  
G 
— Garantiefonds der Deutschsprachigen Gemeinschaft für Schulbauten  
— Grindfonds  
H 
— Herplaatsingfonds  
— Het Gemeenschapsonderwijs  
— Hulpfonds tot financieel Herstel van de Gemeenten  
I 
— Institut belge de Normalisation — Belgisch Instituut voor Normalisatie  
— Institut belge des Services postaux et des Télécommunications — Belgisch Instituut voor Postdiensten en Telecom ­
municatie  
— Institut bruxellois francophone pour la Formation professionnelle  
— Institut bruxellois pour la Gestion de l'Environnement — Brussels Instituut voor Milieubeheer  
— Institut d'Aéronomie spatiale — Instituut voor Ruimte-aeronomie  
— Institut de Formation permanente pour les Classes moyennes et les petites et moyennes Entreprises  
— Institut des Comptes nationaux — Instituut voor de nationale Rekeningen  
— Institut d'Expertise vétérinaire — Instituut voor veterinaire Keuring  
— Institut du Patrimoine wallon  
— Institut für Aus- und Weiterbildung im Mittelstand und in kleinen und mittleren Unternehmen  
— Institut géographique national — Nationaal geografisch Instituut  
— Institution pour le Développement de la Gazéification souterraine —Instelling voor de Ontwikkeling van onder ­
grondse Vergassing  
— Institution royale de Messine — Koninklijke Gesticht van MesenEN 15.12.2012 Official Journal of the European Union 2505
— Institutions universitaires de droit public relevant de la Communauté française  
— Institut national des Industries extractives — Nationaal Instituut voor de Extractiebedrijven  
— Institut national de Recherche sur les Conditions de Travail — Nationaal Onderzoeksinstituut voor Arbeidsomstan ­
digheden  
— Institut national des Invalides de Guerre, anciens Combattants et Victimes de Guerre — Nationaal Instituut voor 
Oorlogsinvaliden, Oudstrijders en Oorlogsslachtoffers  
— Institut national des Radioéléments — Nationaal Instituut voor Radio-Elementen  
— Institut national pour la Criminalistique et la Criminologie — Nationaal Instituut voor Criminalistiek en Criminologie  
— Institut pour l'Amélioration des Conditions de Travail — Instituut voor Verbetering van de Arbeidsvoorwaarden  
— Institut royal belge des Sciences naturelles — Koninklijk Belgisch Instituut voor Natuurwetenschappen  
— Institut royal du Patrimoine culturel — Koninklijk Instituut voor het Kunstpatrimonium  
— Institut royal météorologique de Belgique — Koninklijk meteorologisch Instituut van België  
— Institut scientifique de Service public en Région wallonne  
— Institut scientifique de la Santé publique - Louis Pasteur — Wetenschappelijk Instituut Volksgezondheid - Louis 
Pasteur  
— Instituut voor de Aanmoediging van Innovatie door Wetenschap en Technologie in Vlaanderen  
— Instituut voor Bosbouw en Wildbeheer  
— Instituut voor het archeologisch Patrimonium  
— Investeringsdienst voor de Vlaamse autonome Hogescholen  
— Investeringsfonds voor Grond- en Woonbeleid voor Vlaams-Brabant  
J 
— Jardin botanique national de Belgique — Nationale Plantentuin van België  
K 
— Kind en Gezin  
— Koninklijk Museum voor schone Kunsten te Antwerpen  
L 
— Loterie nationale — Nationale Loterij  
M 
— Mémorial national du Fort de Breendonk — Nationaal Gedenkteken van het Fort van Breendonk  
— Musée royal de l'Afrique centrale — Koninklijk Museum voor Midden- Afrika  
— Musées royaux d'Art et d'Histoire — Koninklijke Musea voor Kunst en Geschiedenis  
— Musées royaux des Beaux-Arts de Belgique — Koninklijke Musea voor schone Kunsten van België  
O 
— Observatoire royal de Belgique — Koninklijke Sterrenwacht van België  
— Office central d'Action sociale et culturelle du Ministère de la Défense — Centrale Dienst voor sociale en culturele 
Actie van het Ministerie van Defensie  
— Office communautaire et régional de la Formation professionnelle et de l'Emploi  
— Office de Contrôle des Assurances — Controledienst voor de Verzekeringen  
— Office de Contrôle des Mutualités et des Unions nationales de Mutualités —Controledienst voor de Ziekenfondsen en 
de Landsbonden van Ziekenfondsen  
— Office de la Naissance et de l'Enfance  
— Office de Promotion du Tourisme  
— Office de Sécurité sociale d'Outre-mer — Dienst voor de overzeese sociale Zekerheid  
— Office for Foreign Investors in Wallonia  
— Office national d'Allocations familiales pour Travailleurs salariés —Rijksdienst voor Kinderbijslag voor WerknemersEN 2506 Official Journal of the European Union 15.12.2012
— Office national de Sécurité sociale des Administrations provinciales et locales — Rijksdienst voor sociale Zekerheid 
van de provinciale en plaatselijke Overheidsdiensten  
— Office national des Vacances annuelles — Rijksdienst voor jaarlijkse Vakantie  
— Office national du Ducroire — Nationale Delcrederedienst  
— Office régional bruxellois de l'Emploi — Brusselse gewestelijke Dienst voor Arbeidsbemiddeling  
— Office régional de Promotion de l'Agriculture et de l'Horticulture  
— Office régional pour le Financement des Investissements communaux  
— Office wallon de la Formation professionnelle et de l'Emploi  
— Openbaar psychiatrisch Ziekenhuis-Geel  
— Openbaar psychiatrisch Ziekenhuis-Rekem  
— Openbare Afvalstoffenmaatschappij voor het Vlaams Gewest  
— Orchestre national de Belgique — Nationaal Orkest van België  
— Organisme national des Déchets radioactifs et des Matières fissiles —Nationale Instelling voor radioactief Afval en 
Splijtstoffen  
P 
— Palais des Beaux-Arts — Paleis voor schone Kunsten  
— Participatiemaatschappij Vlaanderen  
— Pool des Marins de la Marine marchande — Pool van de Zeelieden der Koopvaardij  
R 
— Radio et Télévision belge de la Communauté française  
— Reproductiefonds voor de Vlaamse Musea  
S 
— Service d'Incendie et d'Aide médicale urgente de la Région de Bruxelles-Capitale — Brusselse hoofdstedelijk Dienst 
voor Brandweer en dringende medische Hulp  
— Société belge d'Investissement pour les pays en développement — Belgische Investeringsmaatschappij voor Ontwink ­
kelingslanden  
— Société d'Assainissement et de Rénovation des Sites industriels dans l'Ouest du Brabant wallon  
— Société de Garantie régionale  
— Sociaal economische Raad voor Vlaanderen  
— Société du Logement de la Région bruxelloise et sociétés agréées —Brusselse Gewestelijke Huisvestingsmaatschappij en 
erkende maatschappijen  
— Société publique d'Aide à la Qualité de l'Environnement  
— Société publique d'Administration des Bâtiments scolaires bruxellois  
— Société publique d'Administration des Bâtiments scolaires du Brabant wallon  
— Société publique d'Administration des Bâtiments scolaires du Hainaut  
— Société publique d'Administration des Bâtiments scolaires de Namur  
— Société publique d'Administration des Bâtiments scolaires de Liège  
— Société publique d'Administration des Bâtiments scolaires du Luxembourg  
— Société publique de Gestion de l'Eau  
— Société wallonne du Logement et sociétés agréées  
— Sofibail  
— Sofibru  
— Sofico 
T 
— Théâtre national  
— Théâtre royal de la Monnaie — Koninklijke MuntschouwburgEN 15.12.2012 Official Journal of the European Union 2507
— Toerisme Vlaanderen  
— Tunnel Liefkenshoek  
U 
— Universitaire instellingen van publiek recht afhangende van de Vlaamse Gemeenschap  
— Universitair Ziekenhuis Gent  
V 
— Vlaams Commissariaat voor de Media  
— Vlaamse Dienst voor Arbeidsbemiddeling en Beroepsopleiding  
— Vlaams Egalisatie Rente Fonds  
— Vlaamse Hogescholenraad  
— Vlaamse Huisvestingsmaatschappij en erkende maatschappijen  
— Vlaamse Instelling voor technologisch Onderzoek  
— Vlaamse interuniversitaire Raad  
— Vlaamse Landmaatschappij  
— Vlaamse Milieuholding  
— Vlaamse Milieumaatschappij  
— Vlaamse Onderwijsraad  
— Vlaamse Opera  
— Vlaamse Radio- en Televisieomroep  
— Vlaamse Reguleringsinstantie voor de Elektriciteits- en Gasmarkt  
— Vlaamse Stichting voor Verkeerskunde  
— Vlaams Fonds voor de Lastendelging  
— Vlaams Fonds voor de Letteren  
— Vlaams Fonds voor de sociale Integratie van Personen met een Handicap  
— Vlaams Informatiecentrum over Land- en Tuinbouw  
— Vlaams Infrastructuurfonds voor Persoonsgebonden Aangelegenheden  
— Vlaams Instituut voor de Bevordering van het wetenschappelijk- en technologisch Onderzoek in de Industrie  
— Vlaams Instituut voor Gezondheidspromotie  
— Vlaams Instituut voor het Zelfstandig ondernemen  
— Vlaams Landbouwinvesteringsfonds  
— Vlaams Promotiecentrum voor Agro- en Visserijmarketing  
— Vlaams Zorgfonds  
— Vlaams Woningsfonds voor de grote Gezinnen  
Bulgaria 
Bodies 
— Икономически  и социален  съвет  
— Национален  осигурителен  институт  
— Национална  здравноосигурителна  каса  
— Български червен  кръст 
— Българска академия на науките  
— Национален  център за аграрни  науки  
— Български институт  за стандартизацияEN 2508 Official Journal of the European Union 15.12.2012
— Българско  национално  радио 
— Българска национална  телевизия  
Categories  
State undertakings within the meaning of Article 62(3) of the Търговския закон ( обн., ДВ, бр.48/18.6.1991):  
— Национална  компания " Железопътна  инфраструктура " 
— ДП " Пристанищна  инфраструктура " 
— ДП " Ръководство на въздушното движение " 
— ДП " Строителство  и възстановяване " 
— ДП " Транспортно  строителство  и възстановяване " 
— ДП " Съобщително  строителство  и възстановяване " 
— ДП " Радиоактивни  отпадъци " 
— ДП " Предприятие за управление  на дейностите  по опазване  на околната  среда " 
— ДП " Български спортен  тотализатор " 
— ДП " Държавна  парично -предметна  лотария " 
— ДП " Кабиюк ", Шумен  
— ДП " Фонд затворно  дело" 
— Държавни  дивечовъдни  станции  
State Universities, established pursuant to Article 13 of the Закона за висшето  образование  (обн., ДВ, бр.112/27.12.1995):  
— Аграрен  университет  – Пловдив  
— Академия за музикално , танцово  и изобразително  изкуство  – Пловдив  
— Академия на Министерството  на вътрешните  работи  
— Великотърновски  университет  "Св. св. Кирил  и Методий " 
— Висше  военноморско  училище  " Н. Й. Вапцаров " – Варна  
— Висше  строително  училище  " Любен  Каравелов " – София  
— Висше  транспортно  училище  " Тодор Каблешков " – София  
— Военна  академия " Г. С. Раковски " – София  
— Национална  музикална  академия " Проф . Панчо Владигеров " – София  
— Икономически  университет  – Варна  
— Колеж  по телекомуникации  и пощи – София  
— Лесотехнически  университет  - София  
— Медицински  университет  "Проф . д-р Параскев  Иванов  Стоянов " – Варна  
— Медицински  университет  – Плевен  
— Медицински  университет  – Пловдив  
— Медицински  университет  – София  
— Минно -геоложки университет  "Св. Иван  Рилски " – София  
— Национален  военен  университет  "Васил  Левски " – Велико Търново  
— Национална  академия за театрално  и филмово  изкуство  "Кръстьо Сарафов " – София  
— Национална  спортна  академия " Васил  Левски " – София  
— Национална  художествена  академия – София  
— Пловдивски  университет  "Паисий  Хилендарски " 
— Русенски  университет  "Ангел  Кънчев " 
— Софийски  университет  "Св. Климент  Охридски " 
— Специализирано  висше  училище  по библиотекознание  и информационни  технологии  – СофияEN 15.12.2012 Official Journal of the European Union 2509
— Стопанска  академия " Д. А. Ценов " – Свищов  
— Технически  университет  – Варна  
— Технически  университет  – Габрово  
— Технически  университет  – София  
— Тракийски  университет  - Стара  Загора 
— Университет  "Проф . д-р Асен  Златаров " – Бургас  
— Университет  за национално  и световно  стопанство  – София  
— Университет  по архитектура , строителство  и геодезия – София  
— Университет  по хранителни  технологии  – Пловдив  
— Химико -технологичен  и металургичен  университет  - София  
— Шуменски  университет  "Епископ Константин  Преславски " 
— Югозападен университет  "Неофит  Рилски " – Благоевград 
State and municipal schools within the meaning of the Закона за народната  просвета  (обн., ДВ, бр. 86/18.10.1991)  
Cultural institutes within the meaning of the Закона за закрила и развитие  на културата  ( обн., ДВ, бр.50/1.6.1999):  
— Народна  библиотека  "Св. св. Кирил  и Методий " 
— Българска национална  фонотека  
— Българска национална  филмотека  
— Национален  фонд " Култура " 
— Национален  институт  за паметниците  на културата  
— Театри  (Theatres)  
— Опери , филхармонии  и ансамбли  (Operas, philharmonic orchestras, ensembles)  
— Музеи  и галерии  (Museums and galleries)  
— Училища  по изкуствата  и културата  (Art and culture schools)  
— Български културни  институти  в чужбина  (Bulgarian cultural institutes abroad)  
State and/or municipal medical institutions referred to in Article 3(1) of the Закона за лечебните  заведения  (обн., ДВ, 
бр.62/9.7.1999)  
Medical institutions referred to in Article 5(1) of the Закона за лечебните  заведения  (обн., ДВ, бр.62/9.7.1999):  
— Домове  за медико -социални  грижи  за деца 
— Лечебни  заведения  за стационарна  психиатрична  помощ 
— Центрове  за спешна  медицинска  помощ 
— Центрове  за трансфузионна  хематология 
— Болница  " Лозенец " 
— Военномедицинска  академия 
— Медицински  институт  на Министерство  на вътрешните  работи  
— Лечебни  заведения  към Министерството  на правосъдието  
— Лечебни  заведения  към Министерството  на транспорта  
Legal persons of a non-commercial character established for the purpose of meeting needs of general interest pursuant to 
the Закона за юридическите  лица с нестопанска  цел ( обн., ДВ, бр.81/6.10.2000), and satisfying the conditions of §1, item 
21 of the Закона за обществените  поръчки  (обн., ДВ, бр. 28/6.4.2004).  
Czech Republic  
— Pozemkový fond and other state funds  
— Česká národní banka  
— Česká televizeEN 2510 Official Journal of the European Union 15.12.2012
— Český rozhlas  
— Rada pro rozhlasové a televizní vysílaní  
— Všeobecná zdravotní pojiš ťovna České republiky  
— Zdravotní pojiš ťovna ministerstva vnitra ČR 
— Universities  
and other legal entities established by a special Act which for their operation and in compliance with budget regulations 
use money from the state budget, state funds, contributions of international institutions, district authority budget, or 
budgets of self-governing territorial divisions.  
Denmark  
Bodies 
— Danmarks Radio  
— Det landsdækkende TV2  
— Danmarks Nationalbank  
— Sund og Bælt Holding A/S  
— A/S Storebælt  
— A/S Øresund  
— Øresundskonsortiet  
— Metroselskabet I/S  
— Arealudviklingsselskabet I/S  
— Statens og Kommunernes Indkøbsservice  
— Arbejdsmarkedets Tillægspension  
— Arbejdsmarkedets Feriefond  
— Lønmodtagernes Dyrtidsfond  
— Naviair 
Categories  
— De Almene Boligorganisationer (social housing organisations)  
— Andre forvaltningssubjekter (other public administrative bodies)  
— Universiteterne, jf. lovbekendtgørelse nr. 1368 af 7. december 2007 af lov om universiteter (Universities, see 
Consolidation Act nr. 1368 of 7 December 2007 on universities)  
Germany  
Categories  
Legal persons governed by public law  
Authorities, establishments and foundations governed by public law and created by Federal, State or local authorities 
particularly in the following fields:  
(1) Authorities  
— Wissenschaftliche Hochschulen und verfasste Studentenschaften — (universities and established student bodies)  
— berufsständige Vereinigungen (Rechtsanwalts-, Notar-, Steuerberater-, Wirtschaftsprüfer-, Architekten-, Ärzte- und 
Apothekerkammern) (professional associations representing lawyers, notaries, tax consultants, accountants, architects, 
medical practitioners and pharmacists)  
— Wirtschaftsvereinigungen (Landwirtschafts-, Handwerks-, Industrie- und Handelskammern, Handwerksinnungen, Hand ­
werkerschaften) — (business and trade associations: agricultural and craft associations, chambers of industry and 
commerce, craftmen's guilds, tradesmen's associations)  
— Sozialversicherungen (Krankenkassen, Unfall- und Rentenversicherungsträger)— (social security institutions: health, 
accident and pension insurance funds)  
— kassenärztliche Vereinigungen — (associations of panel doctors)EN 15.12.2012 Official Journal of the European Union 2511
— Genossenschaften und Verbände — (cooperatives and other associations)  
(2) Establishments and foundations  
Non-industrial and non-commercial establishments subject to State control and operating in the general interest, 
particularly in the following fields:  
— Rechtsfähige Bundesanstalten — (Federal institutions having legal capacity)  
— Versorgungsanstalten und Studentenwerke — (pension organisations and students' unions)  
— Kultur-, Wohlfahrts- und Hilfsstiftungen — (cultural, welfare and relief foundations)  
Legal persons governed by private law  
Non-industrial and non-commercial establishments subject to State control and operating in the general interest, including 
kommunale Versorgungsunternehmen (municipal utilities):  
— Gesundheitswesen (Krankenhäuser, Kurmittelbetriebe, medizinische Forschungseinrichtungen, Untersuchungs- und 
Tierkörperbeseitigungsanstalten) — [health: hospitals, health resort establishments, medical research institutes, 
testing and carcase-disposal establishments]  
— Kultur (öffentliche Bühnen, Orchester, Museen, Bibliotheken, Archive, zoologische und botanische Gärten) — [culture: 
public theatres, orchestras, museums, libraries, archives, zoological and botanical gardens]  
— Soziales (Kindergärten, Kindertagesheime, Erholungseinrichtungen, Kinder- und Jugendheime, Freizeiteinrichtungen, 
Gemeinschafts- und Bürgerhäuser, Frauenhäuser, Altersheime, Obdachlosenunterkünfte) — [social welfare: nursery 
schools, children's playschools, rest-homes, children's homes, hostels for young people, leisure centres, community 
and civic centres, homes for battered wives, old people's homes, accommodation for the homeless]  
— Sport (Schwimmbäder, Sportanlagen und -einrichtungen) — [sport: swimming baths, sports facilities]  
— Sicherheit (Feuerwehren, Rettungsdienste) — [safety: fire brigades, other emergency services]  
— Bildung (Umschulungs-, Aus-, Fort- und Weiterbildungseinrichtungen, Volkshochschulen) [education: training, further 
training and retraining establishments, adult evening classes]  
— Wissenschaft, Forschung und Entwicklung (Großforschungseinrichtungen, wissenschaftliche Gesellschaften und 
Vereine, Wissenschaftsförderung) — [science, research and development: large-scale research institutes, scientific 
societies and associations, bodies promoting science]  
— Entsorgung (Straßenreinigung, Abfall- und Abwasserbeseitigung) — [refuse and garbage disposal services: street 
cleaning, waste and sewage disposal]  
— Bauwesen und Wohnungswirtschaft (Stadtplanung, Stadtentwicklung, Wohnungsunternehmen soweit im Allgemein ­
interesse tätig, Wohnraumvermittlung) — [building, civil engineering and housing: town planning, urban devel ­
opment, housing, enterprises (insofar as they operate in the general interest), housing agency services]  
— Wirtschaft (Wirtschaftsförderungsgesellschaften) — (economy: organizations promoting economic development)  
— Friedhofs- und Bestattungswesen — (cemeteries and burial services)  
— Zusammenarbeit mit den Entwicklungsländern (Finanzierung, technische Zusammenarbeit, Entwicklungshilfe, 
Ausbildung) — [co-operation with developing countries: financing, technical co-operation, development aid, training]  
Estonia  
— Eesti Kunstiakadeemia  
— Eesti Muusika- ja Teatriakadeemia  
— Eesti Maaülikool  
— Eesti Teaduste Akadeemia  
— Eesti Rahvusringhaaling  
— Tagatisfond  
— Kaitseliit  
— Keemilise ja Bioloogilise Füüsika Instituut  
— Eesti Haigekassa  
— Eesti Kultuurkapital  
— Notarite Koda  
— Rahvusooper EstoniaEN 2512 Official Journal of the European Union 15.12.2012
— Eesti Rahvusraamatukogu  
— Tallinna Ülikool  
— Tallinna Tehnikaülikool  
— Tartu Ülikool  
— Eesti Advokatuur  
— Audiitorkogu  
— Eesti Töötukassa  
— Eesti Arengufond  
Categories  
Other legal persons governed by public law or legal persons in private law in compliance with Article 10(2) of the Public 
Procurement Act (RT I 21.7.2007, 15, 76).  
Ireland  
Bodies 
— Enterprise Ireland [Marketing, technology and enterprise development]  
— Forfás [Policy and advice for enterprise, trade, science, technology and innovation]  
— Industrial Development Authority  
— FÁS [Industrial and employment training]  
— Health and Safety Authority  
— Bord Fáilte Éireann — [Tourism development]  
— CERT [Training in hotel, catering and tourism industries]  
— Irish Sports Council  
— National Roads Authority  
— Údarás na Gaeltachta — [Authority for Gaelic speaking regions]  
— Teagasc [Agricultural research, training and development]  
— An Bord Bia — [Food industry promotion]  
— Irish Horseracing Authority  
— Bord na gCon — [Greyhound racing support and development]  
— Marine Institute  
— Bord Iascaigh Mhara — [Fisheries Development]  
— Equality Authority  
— Legal Aid Board  
— Forbas [Forbairt]  
Categories  
— Health Service Executive  
— Hospitals and similar institutions of a public character  
— Vocational Education Committees  
— Colleges and educational institutions of a public character  
— Central and Regional Fisheries Boards  
— Regional Tourism Organisations  
— National Regulatory and Appeals bodies [in areas such as telecommunications, energy, planning, among others]  
— Agencies established to carry out particular functions or meet needs in various public sectors [for example, Healthcare 
Materials Management Board, Health Sector Employers Agency, Local Government Computer Services Board, Envi ­
ronmental Protection Agency, National Safety Council, Institute of Public Administration, Economic and Social 
Research Institute, National Standards Authority.]EN 15.12.2012 Official Journal of the European Union 2513
— Other public bodies falling within the definition of a body governed by public law  
Greece  
Categories  
— Public enterprises and public entities  
— Legal persons governed by private law which are State-owned or which regularly receive at least 50 % of their annual 
budget in the form of State subsidies, pursuant to the applicable rules, or in which the State has a capital holding of at 
least 51 %  
— Legal persons governed by private law which are owned by legal persons governed by public law, by local authorities 
of any level, including the Greek Central Association of Local Authorities ( Κ.Ε.Δ.Κ.Ε.), by local associations of  'com­
munes ', (local administrative areas) or by public enterprises or entities, or by legal persons as referred to in b) or 
which regularly receive at least 50 % of their annual budget in the form of subsidies from such legal persons, pursuant 
to the applicable rules or to their own articles of association, or legal persons as referred to above which have a 
capital holding of at least 51 % in such legal persons governed by public law  
Spain 
Categories  
— Bodies and entities governed by public law which are subject to the  "Ley 30/2007, de 30 de octubre, de Contratos del 
sector público ", — [Spanish State legislation on procurement] –, in accordance with its article 3, other than those 
which are part of the Administración General del Estado — (general national administration) -, the Administración de 
las Comunidades Autónomas — (administration of the autonomous regions – and the Corporaciones Locales — (local 
authorities)  
— Entidades Gestoras y los Servicios Comunes de la Seguridad Social — (administrative entities and common services of 
the health and social services)  
France  
Bodies 
— Compagnies et établissements consulaires, chambres de commerce et d'industrie (CCI), chambres des métiers et 
chambres d'agriculture  
Categories  
(1) National public bodies:  
— Académie des Beaux-arts  
— Académie française  
— Académie des inscriptions et belles-lettres  
— Académie des sciences  
— Académie des sciences morales et politiques  
— Banque de France  
— Centre de coopération internationale en recherche agronomique pour le développement  
— Écoles d'architecture  
— Institut national de la consommation  
— Reunion des musées nationaux  
— Thermes nationaux - Aix-les-Bains  
— Groupements d'intérêt public; exemples:  
— Agence EduFrance  
— ODIT France (observation, développement et ingénierie touristique)  
— Agence nationale de lutte contre l'illettrisme  
(2) Administrative public bodies at regional, departmental and local level:  
— Collèges  
— Lycées  
— Etablissements publics locaux d'enseignement et de formation professionnelle agricole  
— Etablissements publics hospitaliers  
— Offices publics de l'habitatEN 2514 Official Journal of the European Union 15.12.2012
(3) Groupings of territorial authorities:  
— Etablissements publics de coopération intercommunale  
— Institutions interdépartementales et interrégionales  
— Syndicat des transports d'Île-de-France  
Italy  
Bodies 
— Società Stretto di Messina S.p.A.  
— Mostra d'oltremare S.p.A.  
— Ente nazionale per l'aviazione civile - ENAC  
— Società nazionale per l'assistenza al volo S.p.A. - ENAV  
— ANAS S.p.A 
Categories  
— Consorzi per le opere idrauliche (consortia for water engineering works)  
— Università statali, gli istituti universitari statali, i consorzi per i lavori interessanti le università (State universities , State 
university institutes, consortia for university development work)  
— Istituzioni pubbliche di assistenza e di beneficenza (public welfare and benevolent institutions)  
— Istituti superiori scientifici e culturali, osservatori astronomici, astrofisici, geofisici o vulcanologici (higher scientifi c and 
cultural institutes, astronomical, astrophysical, geophysical or vulcanological oberservatories)  
— Enti di ricerca e sperimentazione (organizations conducting research and experimental work)  
— Enti che gestiscono forme obbligatorie di previdenza e di assistenza (agencies administering compulsory social security 
and welfare schemes)  
— Consorzi di bonifica (land reclamation consortia)  
— Enti di sviluppo e di irrigazione (development or irrigation agencies)  
— Consorzi per le aree industriali (associations for industrial areas)  
— Enti preposti a servizi di pubblico interesse (organizations providing services in the public interest)  
— Enti pubblici preposti ad attività di spettacolo, sportive, turistiche e del tempo libero (public bodies engaged in 
-entertainment, sport, tourism and leisure activities)  
— Enti culturali e di promozione artistica (organizations promoting culture and artistic activities)  
Cyprus 
— Αρχή  Ραδιοτηλεόρασης  Κύπρου  
— Επιτροπή Κεφαλαιαγοράς  Κύπρου  
— Επίτροπος  Ρυθμίσεως  Ηλεκτρονικών  Επικοινωνιών  και Ταχυδρομείων  
— Ρυθμιστική  Αρχή  Ενέργειας  Κύπρου  
— Εφοριακό Συμβούλιο 
— Συμβούλιο Εγγραφής  και Ελέγχου Εργοληπτών  
— Ανοικτό  Πανεπιστήμιο  Κύπρου  
— Πανεπιστήμιο  Κύπρου  
— Τεχνολογικό  Πανεπιστήμιο  Κύπρου  
— Ένωση  Δήμων 
— Ένωση  Κοινοτήτων 
— Αναπτυξιακή Εταιρεία  Λάρνακας 
— Ταμείο  Κοινωνικής  Συνοχής  
— Ταμείο  Κοινωνικών Ασφαλίσεων 
— Ταμείο  Πλεονάζοντος Προσωπικού  
— Κεντρικό  Ταμείο  Αδειών  
— Αντιναρκωτικό  Συμβούλιο ΚύπρουEN 15.12.2012 Official Journal of the European Union 2515
— Ογκολογικό Κέντρο της Τράπεζας Κύπρου  
— Οργανισμός  Ασφάλισης Υγείας 
— Ινστιτούτο Γενετικής  και Νευρολογίας  
— Κεντρική  Τράπεζα της Κύπρου  
— Χρηματιστήριο  Αξιών  Κύπρου  
— Οργανισμός  Χρηματοδοτήσεως  Στέγης 
— Κεντρικός  Φορέας Ισότιμης  Κατανομής  Βαρών 
— Ίδρυμα Κρατικών Υποτροφιών Κύπρου  
— Κυπριακός Οργανισμός  Αγροτικών Πληρωμών  
— Οργανισμός  Γεωργικής  Ασφάλισης 
— Ειδικό  Ταμείο  Ανανεώσιμων  Πηγών Ενέργειας  και Εξοικονόμησης  Ενέργειας  
— Συμβούλιο Ελαιοκομικών  Προϊόντων  
— Οργανισμός  Κυπριακής Γαλακτοκομικής  Βιομηχανίας  
— Συμβούλιο Αμπελοοινικών  Προϊόντων  
— Συμβούλιο Εμπορίας Κυπριακών Πατατών  
— Ευρωπαϊκό Ινστιτούτο Κύπρου  
— Ραδιοφωνικό Ίδρυμα Κύπρου  
— Οργανισμός  Νεολαίας  Κύπρου  
— Κυπριακόν Πρακτορείον  Ειδήσεων 
— Θεατρικός  Οργανισμός  Κύπρου  
— Κυπριακός Οργανισμός  Αθλητισμού  
— Αρχή  Ανάπτυξης Ανθρώπινου  Δυναμικού Κύπρου  
— Αρχή  Κρατικών Εκθέσεων  Κύπρου  
— Ελεγκτική Υπηρεσία  Συνεργατικών Εταιρειών  
— Κυπριακός Οργανισμός  Τουρισμού  
— Κυπριακός Οργανισμός  Αναπτύξεως  Γης 
— Συμβούλια Αποχετεύσεων  (This category refers to the Συμβούλια Αποχετεύσεων  established and operating according to 
the Provisions of the Αποχετευτικών  Συστημάτων  Νόμου Ν.1( Ι) of 1971)  
— Συμβούλια Σφαγείων (This category refers to the Κεντρικά  και Κοινοτικά Συμβούλια Σφαγείων run by local authorities, 
established and operating according to the provisions of the Σφαγείων Νόμου N.26( Ι) of 2003)  
— Σχολικές  Εφορείες  (This category refers to the Σχολικές  Εφορείες  established and operating according to the provisions 
of the Σχολικών  Εφορειών  Νόμου N.108 of 2003)  
— Ταμείο  Θήρας 
— Κυπριακός Οργανισμός  Διαχείρισης  Αποθεμάτων Πετρελαιοειδών  
— Ίδρυμα Τεχνολογίας Κύπρου  
— Ίδρυμα Προώθησης  Έρευνας 
— Ίδρυμα Ενέργειας  Κύπρου  
— Ειδικό  Ταμείο  Παραχώρησης  Επιδόματος  Διακίνησης  Αναπήρων 
— Ταμείο  Ευημερίας  Εθνοφρουρού 
— Ίδρυμα Πολιτισμού  Κύπρου  
Latvia  
— Subjects of private law which make purchases according to  "Publisko iepirkumu likuma pras ībām"EN 2516 Official Journal of the European Union 15.12.2012
Lithuania  
— Establishments of research and education (higher education institutions, establishments of scientific research, research 
and technology parks as well as other establishments and institutions, the activity of which pertains to evaluation or 
organisation of research and education)  
— Educational establishments (higher education establishments, vocational colleges, schools of general education, pre- 
school establishments, informal education institutions, special education institutions and other establishments)  
— Establishments of culture (theatres, museums, libraries and other establishments)  
— National establishments of the Lithuanian health care system (individual health care protection establishments, public 
health protection establishments, establishments of pharmaceutical activities and other health care establishments, 
among others)  
— Social care institutions  
— Institutions of physical culture and sports (sports clubs, sports schools, sports centres, sports facilities and other 
establishments)  
— Establishments of the national defence system  
— Establishments of environmental protection  
— Establishments ensuring public safety and public order  
— Establishments of the civil protection and rescue system  
— Tourism service providers (tourism information centres and other establishments providing tourism services)  
— Other public and private persons in accordance with the conditions provided for in Article 4 (2) of the Law on Public 
Procurement ( "Valstyb ės žinios " (Official Gazette) No. 84-2000, 1996; No 4-102, 2006)  
Luxembourg  
— Établissements publics de l'État placés sous la surveillance d'un membre du gouvernement:  
— Fonds d'Urbanisation et d'Aménagement du Plateau de Kirchberg  
— Fonds de Rénovation de Quatre Ilôts de la Vieille Ville de Luxembourg  
— Fonds Belval  
— Établissements publics placés sous la surveillance des communes.  
— Syndicats de communes créés en vertu de la loi du 23 février 2001 concernant les syndicats de communes.  
Hungary  
Bodies 
— Egyes költségvetési szervek (certain budgetary organs)  
— Az elkülönített állami pénzalapok kezel ője (managing bodies of the separate state funds)  
— A közalapítványok (public foundations)  
— A Magyar Nemzeti Bank  
— A Magyar Nemzeti Vagyonkezel ő Zrt.  
— A Magyar Fejlesztési Bank Részvénytársaság  
— A Magyar Távirati Iroda Részvénytársaság  
— A közszolgálati m űsorszolgáltatók (public service broadcasters)  
— Azok a közm űsor-szolgáltatók, amelyek m űködését többségi részben állami, illetve önkormányzati költségvetésb ől 
finanszírozzák (public broadcasters financed, for the most part, from public budget)  
— Az Országos Rádió és Televízió Testület  
Categories  
— Organizations established for the purpose of meeting needs in the general interest, not having an industrial or 
commercial character, and controlled by public entities, or financed, for the most part, by public entities (from 
public budget)  
— Organizations established by law determining their public tasks and operation, and controlled by public entities, or 
financed, for the most part, by public entities (from public budget)EN 15.12.2012 Official Journal of the European Union 2517
— Organizations established by public entities for the purpose of carrying out their certain basic activities, and controlled 
by the public entities  
Malta 
— Uffi ċċju tal-Prim Ministru (Office of the Prime Minister)  
— Kunsill Malti G ħall-I żvilupp Ekonomiku u So ċjali (Malta Council for Economic and Social Development)  
— Awtorità tax-Xandir (Broadcasting Authority)  
— Industrial Projects and Services Ltd.  
— Kunsill ta' Malta g ħax-Xjenza u Teknolo ġija (Malta Council for Science and Technology)  
— Ministeru tal-Finanzi (Ministry of Finance)  
— Awtorità g ħas-Servizzi Finanzjarji ta' Malta (Malta Financial Services Authority)  
— Bor ża ta' Malta (Malta Stock Exchange)  
— Awtorità dwar Lotteriji u l-Loghob (Lotteries and Gaming Authority)  
— Awtorità tal-Istatistika ta' Malta (Malta Statistics Authority)  
— Sezzjoni ta' Konformità mat-Taxxa (Tax Compliance Unit)  
— Ministeru tal- Ġustizzja u l-Intern (Ministry for Justice & Home Affairs)  
— Ċentru Malti tal-Arbitra ġġ (Malta Arbitration Centre)  
— Kunsilli Lokali (Local Councils)  
— Ministeru tal-Edukazzjoni, Żgħażag ħ u Impjiegi (Ministry of Education, Youth and Employment)  
— Junior College  
— Kulle ġġ Malti g ħall-Arti, Xjenza u Teknolo ġija (Malta College of Arts Science and Technology)  
— Università' ta' Malta (University of Malta)  
— Fondazzjoni g ħall-Istudji Internazzjonali (Foundation for International Studies)  
— Fondazzjoni g ħall-Iskejjel ta' G ħada (Foundation for Tomorrow's Schools)  
— Fondazzjoni g ħal Servizzi Edukattivi (Foundation for Educational Services)  
— Korporazzjoni tal-Impjieg u t-Ta ħriġ (Employment and Training Corporation)  
— Awtorità' tas-Sa ħħa u s-Sigurtà (Occupational Health and Safety Authority)  
— Istitut g ħalStudji Turisti ċi (Institute for Tourism Studies)  
— Kunsill Malti g ħall-Isport  
— Bord tal-Koperattivi (Cooperatives Board)  
— Pixxina Nazzjonali tal-Qroqq (National Pool tal-Qroqq)  
— Ministeru tat-Turi żmu u Kultura (Ministry for Tourism and Culture)  
— Awtorità Maltija-g ħat-Turi żmu (Malta Tourism Authority)  
— Heritage Malta  
— Kunsill Malti g ħall-Kultura u l-Arti (National Council for Culture and the Arts)  
— Ċentru g ħall-Kreativita fil-Kavallier ta' San Ġakbu (St. James Cavalier Creativity Centre)  
— Orkestra Nazzjonali (National Orchestra)  
— Teatru Manoel (Manoel Theatre)  
— Ċentru tal- Konferenzi tal-Mediterran (Mediterranean Conference Centre)  
— Ċentru Malti g ħar-Restawr (Malta Centre for Restoration)  
— Sovrintendenza tal-Patrimonju Kulturali (Superintendence of Cultural Heritage)  
— Fondazzjoni Patrimonju MaltiEN 2518 Official Journal of the European Union 15.12.2012
— Ministeru tal-Kompetittività u l-Komunikazzjoni (Ministry for Competitiveness and Communications)  
— Awtorità' ta' Malta dwar il-Komuikazzjoni (Malta Communications Authority)  
— Awtorità' ta' Malta dwar l-Istandards (Malta Standards Authority)  
— Ministeru tar-Ri żorsi u Infrastruttura (Ministry for Resources and Infrastructure)  
— Awtorità' ta' Malta dwar ir-Ri żorsi (Malta Resources Authority)  
— Kunsill Konsultattiv dwar l-Industija tal-Bini (Building Industry Consultative Council)  
— Ministeru g ħal G ħawdex (Ministry for Gozo)  
— Ministeru tas-Sa ħħa, l-Anzjani u Kura fil-Komunità (Ministry of Health, the Elderly and Community Care)  
— Fondazzjoni g ħas-Servizzi Medi ċi (Foundation for Medical Services)  
— Sptar Zammit Clapp (Zammit Clapp Hospital)  
— Sptar Mater Dei (Mater Dei Hospital)  
— Sptar Monte Carmeli (Mount Carmel Hospital)  
— Awtorità dwar il-Medi ċini (Medicines Authority)  
— Kumitat tal-Welfare (Welfare Committee)  
— Ministeru g ħall-Investiment, Industrija u Teknologija ta' Informazzjoni (Ministry for Investment, Industry and 
Information Technology)  
— Laboratorju Nazzjonali ta' Malta (Malta National Laboratory)  
— MGI/Mimcol  
— Gozo Channel Co. Ltd.  
— Kummissjoni dwar il-Protezzjoni tad-Data (Data Protection Commission)  
— MITTS 
— Sezzjoni tal-Privatizzazzjoni (Privatization Unit)  
— Sezzjoni g ħan-Negozjati Kollettivi (Collective Bargaining Unit)  
— Malta Enterprise  
— Malta Industrial Parks  
— Ministeru g ħall-Affarijiet Rurali u l-Ambjent (Ministry for Rural Affairs and the Environment)  
— Awtorità ta' Malta g ħall-Ambjent u l-Ippjanar (Malta Environment and Planning Authority)  
— Wasteserv Malta Ltd.  
— Ministeru g ħall-I żvilupp Urban u Toroq (Ministry for Urban Development and Roads)  
— Ministeru g ħall-Familja u Solidarjetà Socjali (Ministry for the Family and Social Solidarity)  
— Awtorità tad-Djar (Housing Authority)  
— Fondazzjoni g ħas-Servizzi So ċjali (Foundation for Social Welfare Services)  
— Sedqa  
— Appo ġġ 
— Kummissjoni Nazzjonali G ħal Persuni b'Di żabilità (National Commission for Disabled Persons)  
— Sapport 
— Ministeru g ħall-Affarijiet Barranin (Ministry of Foreign Affairs)  
— Istitut Internazzjonali tal-Anzjani (International Institute on Ageing)  
Netherlands  
Bodies 
— Ministerie van Binnenlandse Zaken en Koninkrijksrelaties  
— Nederlands Instituut voor Brandweer en rampenbestrijding (NIBRA)EN 15.12.2012 Official Journal of the European Union 2519
— Nederlands Bureau Brandweer Examens (NBBE)  
— Landelijk Selectie- en Opleidingsinstituut Politie (LSOP)  
— 25 afzonderlijke politieregio's — (25 individual police regions)  
— Stichting ICTU  
— Voorziening tot samenwerking Politie Nederland  
— Ministerie van Economische Zaken  
— Stichting Syntens  
— Van Swinden Laboratorium B.V.  
— Nederlands Meetinstituut B.V.  
— Nederland Instituut voor Vliegtuigontwikkeling en Ruimtevaart (NIVR)  
— Nederlands Bureau voor Toerisme en Congressen  
— Samenwerkingsverband Noord Nederland (SNN)  
— Ontwikkelingsmaatschappij Oost Nederland N.V.(Oost N.V.)  
— LIOF (Limburg Investment Development Company LIOF)  
— Noordelijke Ontwikkelingsmaatschappij (NOM)  
— Brabantse Ontwikkelingsmaatschappij (BOM)  
— Onafhankelijke Post en Telecommunicatie Autoriteit (Opta)  
— Centraal Bureau voor de Statistiek (CBS)  
— Energieonderzoek Centrum Nederland (ECN)  
— Stichting PUM (Programma Uitzending Managers)  
— Stichting Kenniscentrum Maatschappelijk Verantwoord Ondernemen (MVO)  
— Kamer van Koophandel Nederland  
— Ministerie van Financiën  
— De Nederlandse Bank N.V.  
— Autoriteit Financiële Markten  
— Pensioen- & Verzekeringskamer  
— Ministerie van Justitie  
— Stichting Reclassering Nederland (SRN)  
— Stichting VEDIVO  
— Voogdij- en gezinsvoogdij instellingen — (Guardianship and Family Guardianship Institutions)  
— Stichting Halt Nederland (SHN)  
— Particuliere Internaten — (Private Boarding Institutions)  
— Particuliere Jeugdinrichtingen — (Penal Institutions for Juvenile Offenders)  
— Schadefonds Geweldsmisdrijven  
— Centraal Orgaan opvang asielzoekers (COA)  
— Landelijk Bureau Inning Onderhoudsbijdragen (LBIO)  
— Landelijke organisaties slachtofferhulp  
— College Bescherming Persoongegevens  
— Raden voor de Rechtsbijstand  
— Stichting Rechtsbijstand Asiel  
— Stichtingen Rechtsbijstand  
— Landelijk Bureau Racisme bestrijding (LBR)  
— Clara Wichman InstituutEN 2520 Official Journal of the European Union 15.12.2012
— Ministerie van Landbouw, Natuur en Voedselkwaliteit  
— Bureau Beheer Landbouwgronden  
— Faunafonds  
— Staatsbosbeheer  
— Stichting Voorlichtingsbureau voor de Voeding  
— Universiteit Wageningen  
— Stichting DLO  
— (Hoofd) productschappen — (Commodity Boards)  
— Ministerie van Onderwijs, Cultuur en Wetenschap  
The competent authorities of:  
— public or publicly funded private schools for primary education within the meaning of the Wet op het primair 
onderwijs (Law on Primary Education)  
— public or publicly funded private schools for primary special education within the meaning of the Wet op het 
primair onderwijs (Law on Primary Education)  
— public or publicly funded private schools and institutions for special and secondary education within the meaning 
of the Wet op de expertisecentra (Law on Resource Centres)  
— public or publicly funded private schools and institutions for secondary education within the meaning of the Wet 
op het voortgezet onderwijs (Law on Secondary Education)  
— public or publicly funded private institutions within the meaning of the Wet Educatie en Beroepsonderwijs (Law 
on Education and Vocational Education)  
— Publicly funded universities and higher education institutions, the Open University, and the university hospitals, 
within the meaning of the Wet op het hoger onderwijs en wetenschappelijk onderzoek (Law on Higher Education 
and Scientific Research)  
— School advisory services within the meaning of the Wet op het primair onderwijs (Law on Primary Education) and 
the Wet op de exertisecentra (Law on Resource Centres)  
— National teachers' centres within the meaning of the Wet subsidiëring landelijke onderwijsondersteunende activi ­
teiten (Law on Subsidies for National Educational Support Activities)  
— Broadcasting organisations within the meaning of the Mediawet (Media Law), insofar as the organisations are 
funded for more than 50 % by the Ministry of Education, Culture and Science  
— Services within the meaning of the Wet Verzelfstandiging Rijksmuseale Diensten (Law on Privatisation of National 
Museum Services)  
— Other organisations and institutions in the field of education, culture and science which receive more than 50 % of 
their funds from the Ministry of Education, Culture and Science  
— All organisations which are subsidised by the Ministerie van Onderwijs, Cultuur en Wetenschap for more than 50 %, 
for example:  
— Bedrijfsfonds voor de Pers (BvdP)  
— Commissariaat voor de Media (CvdM)  
— Informatie Beheer Groep (IB-Groep)  
— Koninklijke Bibliotheek (KB)  
— Koninklijke Nederlandse Academie van Wetenschappen (KNAW)  
— Vereniging voor Landelijke organen voor beroepsonderwijs (COLO)  
— Nederlands Vlaams Accreditatieorgaan Hoger Onderwijs (NVAO)  
— Fonds voor beeldende kunsten, vormgeving en bouwkunst  
— Fonds voor Amateurkunsten en Podiumkunsten  
— Fonds voor de scheppende toonkunst  
— Mondriaanstichting  
— Nederlands fonds voor de film  
— Stimuleringsfonds voor de architectuurEN 15.12.2012 Official Journal of the European Union 2521
— Fonds voor Podiumprogrammering- en marketing  
— Fonds voor de letteren  
— Nederlands Literair Productie- en Vertalingsfonds  
— Nederlandse Omroepstichting (NOS)  
— Nederlandse Organisatie voor Toegepast Natuurwetenschappelijk Onderwijs (TNO)  
— Nederlandse Organisatie voor Wetenschappelijk Onderzoek (NWO)  
— Stimuleringsfonds Nederlandse culturele omroepproducties (STIFO)  
— Vervangingsfonds en bedrijfsgezondheidszorg voor het onderwijs (VF)  
— Nederlandse organisatie voor internationale samenwerking in het hoger onderwijs (Nuffic)  
— Europees Platform voor het Nederlandse Onderwijs  
— Nederlands Instituut voor Beeld en Geluid (NIBG)  
— Stichting ICT op school  
— Stichting Anno  
— Stichting Educatieve Omroepcombinatie (EduCom)  
— Stichting Kwaliteitscentrum Examinering (KCE)  
— Stichting Kennisnet  
— Stichting Muziek Centrum van de Omroep  
— Stichting Nationaal GBIF Kennisknooppunt (NL-BIF)  
— Stichting Centraal Bureau voor Genealogie  
— Stichting Ether Reclame (STER)  
— Stichting Nederlands Instituut Architectuur en Stedenbouw  
— Stichting Radio Nederland Wereldomroep  
— Stichting Samenwerkingsorgaan Beroepskwaliteit Leraren (SBL)  
— Stichting tot Exploitatie van het Rijksbureau voor Kunsthistorische documentatie (RKD)  
— Stichting Sectorbestuur Onderwijsarbeidsmarkt  
— Stichting Nationaal Restauratiefonds  
— Stichting Forum voor Samenwerking van het Nederlands Archiefwezen en Documentaire Informatie  
— Rijksacademie voor Beeldende Kunst en Vormgeving  
— Stichting Nederlands Onderwijs in het Buitenland  
— Stichting Nederlands Instituut voor Fotografie  
— Nederlandse Taalunie  
— Stichting Participatiefonds voor het onderwijs  
— Stichting Uitvoering Kinderopvangregelingen/Kintent  
— Stichting voor Vluchteling-Studenten UAF  
— Stichting Nederlands Interdisciplinair Demografisch Instituut  
— College van Beroep voor het Hoger Onderwijs  
— Vereniging van openbare bibliotheken NBLC  
— Nederlandse Programmastichting  
— Stichting Stimuleringsfonds Nederlandse Culturele Omroepproducties  
— Stichting Lezen  
— Centrum voor innovatie van opleidingen  
— Instituut voor LeerplanontwikkelingEN 2522 Official Journal of the European Union 15.12.2012
— Landelijk Dienstverlenend Centrum voor studie- en beroepskeuzevoorlichting  
— Max Goote Kenniscentrum voor Beroepsonderwijs en Volwasseneneducatie  
— Stichting Vervangingsfonds en Bedrijfsgezondheidszorg voor het Onderwijs  
— BVE-Raad 
— Colo, Vereniging kenniscentra beroepsonderwijs bedrijfsleven  
— Stichting kwaliteitscentrum examinering beroepsonderwijs  
— Vereniging Jongerenorganisatie Beroepsonderwijs  
— Combo, Stichting Combinatie Onderwijsorganisatie  
— Stichting Financiering Struktureel Vakbondsverlof Onderwijs  
— Stichting Samenwerkende Centrales in het COPWO  
— Stichting SoFoKles  
— Europees Platform  
— Stichting mobiliteitsfonds HBO  
— Nederlands Audiovisueel Archiefcentrum  
— Stichting minderheden Televisie Nederland  
— Stichting omroep allochtonen  
— Stichting Multiculturele Activiteiten Utrecht  
— School der Poëzie  
— Nederlands Perscentrum  
— Nederlands Letterkundig Museum en documentatiecentrum  
— Bibliotheek voor varenden  
— Christelijke bibliotheek voor blinden en slechtzienden  
— Federatie van Nederlandse Blindenbibliotheken  
— Nederlandse luister- en braillebibliotheek  
— Federatie Slechtzienden- en Blindenbelang  
— Bibliotheek Le Sage Ten Broek  
— Doe Maar Dicht Maar  
— ElHizjra  
— Fonds Bijzondere Journalistieke Projecten  
— Fund for Central and East European Bookprojects  
— Jongeren Onderwijs Media  
— Ministerie van Sociale Zaken en Werkgelegenheid  
— Sociale Verzekeringsbank  
— Sociaal Economische Raad (SER)  
— Raad voor Werk en Inkomen (RWI)  
— Centrale organisatie voor werk en inkomen  
— Uitvoeringsinstituut werknemersverzekeringen  
— Ministerie van Verkeer en Waterstaat  
— RDW, Dienst Wegverkeer  
— Luchtverkeersleiding Nederland (LVNL)  
— Nederlandse Loodsencorporatie (NLC)  
— Regionale Loodsencorporatie (RLC)EN 15.12.2012 Official Journal of the European Union 2523
— Ministerie van Volkshuisvesting, Ruimtelijke Ordening en Milieubeheer  
— Kadaster  
— Centraal Fonds voor de Volkshuisvesting  
— Stichting Bureau Architectenregister  
— Ministerie van Volksgezondheid, Welzijn en Sport  
— Commissie Algemene Oorlogsongevallenregeling Indonesië (COAR)  
— College ter beoordeling van de Geneesmiddelen (CBG)  
— Commissies voor gebiedsaanwijzing  
— College sanering Ziekenhuisvoorzieningen  
— Zorgonderzoek Nederland (ZON)  
— Inspection bodies under the Wet medische hulpmiddelen  
— N.V. KEMA/Stichting TNO Certification  
— College Bouw Ziekenhuisvoorzieningen (CBZ)  
— College voor Zorgverzekeringen (CVZ)  
— Nationaal Comité 4 en 5 mei  
— Pensioen- en Uitkeringsraad (PUR)  
— College Tarieven Gezondheidszorg (CTG)  
— Stichting Uitvoering Omslagregeling Wet op de Toegang Ziektekostenverzekering (SUO)  
— Stichting tot bevordering van de Volksgezondheid en Milieuhygiëne (SVM)  
— Stichting Facilitair Bureau Gemachtigden Bouw VWS  
— Stichting Sanquin Bloedvoorziening  
— College van Toezicht op de Zorgverzekeringen organen ex artikel 14, lid 2c, Wet BIG  
— Ziekenfondsen  
— Nederlandse Transplantatiestichting (NTS)  
— Regionale Indicatieorganen (RIO's)  
Austria  
— All bodies under the budgetary control of the  "Rechnungshof " (Court of Auditors) exept those of an industrial or 
commercial nature.  
Poland 
(1) Public universities and academic schools  
— Uniwersytet w Bia łymstoku  
— Uniwersytet w Gda ńsku 
— Uniwersytet Śląski 
— Uniwersytet Jagiello ński w Krakowie  
— Uniwersytet Kardyna ła Stefana Wyszyń skiego  
— Katolicki Uniwersytet Lubelski  
— Uniwersytet Marii Curie-Sk łodowskiej  
— Uniwersytet Łódzki 
— Uniwersytet Opolski  
— Uniwersytet im. Adama Mickiewicza  
— Uniwersytet Miko łaja Kopernika 
— Uniwersytet Szczeci ński 
— Uniwersytet Warmi ńsko-Mazurski w OlsztynieEN 2524 Official Journal of the European Union 15.12.2012
— Uniwersytet Warszawski  
— Uniwersytet Rzeszowski  
— Uniwersytet Wroc ławski  
— Uniwersytet Zielonogórski  
— Uniwersytet Kazimierza Wielkiego w Bydgoszczy  
— Akademia Techniczno-Humanistyczna w Bielsku-Bia łej 
— Akademia Górniczo-Hutnicza im. St. Staszica w Krakowie  
— Politechnika Bia łostocka 
— Politechnika Cz ęstochowska  
— Politechnika Gda ńska 
— Politechnika Koszali ńska 
— Politechnika Krakowska  
— Politechnika Lubelska  
— Politechnika Łódzka 
— Politechnika Opolska  
— Politechnika Pozna ńska 
— Politechnika Radomska im. Kazimierza Pu łaskiego  
— Politechnika Rzeszowska im. Ignacego Łukasiewicza  
— Politechnika Szczeci ńska 
— Politechnika Śląska 
— Politechnika Świ ętokrzyska  
— Politechnika Warszawska  
— Politechnika Wroc ławska  
— Akademia Morska w Gdyni  
— Wy ższa Szko ła Morska w Szczecinie  
— Akademia Ekonomiczna im. Karola Adamieckiego w Katowicach  
— Akademia Ekonomiczna w Krakowie  
— Akademia Ekonomiczna w Poznaniu  
— Szko ła Gł ówna Handlowa  
— Akademia Ekonomiczna im. Oskara Langego we Wroc ławiu 
— Akademia Pedagogiczna im. KEN w Krakowie  
— Akademia Pedagogiki Specjalnej im. Marii Grzegorzewskiej  
— Akademia Podlaska w Siedlcach  
— Akademia Świ ętokrzyska im. Jana Kochanowskiego w Kielcach  
— Pomorska Akademia Pedagogiczna w S łupsku  
— Akademia Pedagogiczna im. Jana D ługosza w Cz ęstochowie  
— Wy ższa Szko ła Filozoficzno-Pedagogiczna  "Ignatianum " w Krakowie  
— Wy ższa Szko ła Pedagogiczna w Rzeszowie  
— Akademia Techniczno-Rolnicza im. J. J. Śniadeckich w Bydgoszczy  
— Akademia Rolnicza im. Hugona Ko łłątaja w Krakowie  
— Akademia Rolnicza w Lublinie  
— Akademia Rolnicza im. Augusta Cieszkowskiego w PoznaniuEN 15.12.2012 Official Journal of the European Union 2525
— Akademia Rolnicza w Szczecinie  
— Szko ła Gł ówna Gospodarstwa Wiejskiego w Warszawie  
— Akademia Rolnicza we Wroc ławiu 
— Akademia Medyczna w Bia łymstoku  
— Akademia Medyczna imt Ludwika Rydygiera w Bydgoszczy  
— Akademia Medyczna w Gda ńsku 
— Śląska Akademia Medyczna w Katowicach  
— Collegium Medicum Uniwersytetu Jagiello ńskiego w Krakowie  
— Akademia Medyczna w Lublinie  
— Uniwersytet Medyczny w Łodzi 
— Akademia Medyczna im. Karola Marcinkowskiego w Poznaniu  
— Pomorska Akademia Medyczna w Szczecinie  
— Akademia Medyczna w Warszawie  
— Akademia Medyczna im. Piastów Śląskich we Wroc ławiu 
— Centrum Medyczne Kszta łcenia Podyplomowego 
— Chrze ścija ńska Akademia Teologiczna w Warszawie  
— Papieski Fakultet Teologiczny we Wroc ławiu 
— Papieski Wydzia ł Teologiczny w Warszawie  
— Instytut Teologiczny im. B łogos ławionego Wincentego Kad łubka w Sandomierzu  
— Instytut Teologiczny im. Świ ętego Jana Kantego w Bielsku-Bia łej 
— Akademia Marynarki Wojennej im. Bohaterów Westerplatte w Gdyni  
— Akademia Obrony Narodowej  
— Wojskowa Akademia Techniczna im. Jaros ława D ąbrowskiego w Warszawie  
— Wojskowa Akademia Medyczna im. Gen. Dyw. Boles ława Szareckiego w Łodzi 
— Wy ższa Szko ła Oficerska Wojsk L ądowych im. Tadeusza Ko ściuszki we Wroc ławiu 
— Wy ższa Szko ła Oficerska Wojsk Obrony Przeciwlotniczej im. Romualda Traugutta  
— Wy ższa Szko ła Oficerska im. gen. Józefa Bema w Toruniu  
— Wy ższa Szko ła Oficerska Si ł Powietrznych w D ęblinie  
— Wy ższa Szko ła Oficerska im. Stefana Czarnieckiego w Poznaniu  
— Wy ższa Szko ła Policji w Szczytnie  
— Szko ła Gł ówna S łużby Po żarniczej w Warszawie  
— Akademia Muzyczna im. Feliksa Nowowiejskiego w Bydgoszczy  
— Akademia Muzyczna im. Stanis ława Moniuszki w Gda ńsku 
— Akademia Muzyczna im. Karola Szymanowskiego w Katowicach  
— Akademia Muzyczna w Krakowie  
— Akademia Muzyczna im. Gra żyny i Kiejstuta Bacewiczów w Łodzi  
— Akademia Muzyczna im. Ignacego Jana Paderewskiego w Poznaniu  
— Akademia Muzyczna im. Fryderyka Chopina w Warszawie  
— Akademia Muzyczna im. Karola Lipi ńskiego we Wroc ławiu  
— Akademia Wychowania Fizycznego i Sportu im. J ędrzeja Śniadeckiego w Gda ńsku 
— Akademia Wychowania Fizycznego w Katowicach  
— Akademia Wychowania Fizycznego im. Bronis ława Czecha w KrakowieEN 2526 Official Journal of the European Union 15.12.2012
— Akademia Wychowania Fizycznego im. Eugeniusza Piaseckiego w Poznaniu  
— Akademia Wychowania Fizycznego Józefa Pi łsudskiego w Warszawie  
— Akademia Wychowania Fizycznego we Wroc ławiu 
— Akademia Sztuk Pi ęknych w Gda ńsku 
— Akademia Sztuk Pi ęknych Katowicach 
— Akademia Sztuk Pi ęknych im. Jana Matejki w Krakowie  
— Akademia Sztuk Pi ęknych im. W ładys ława Strzemi ńskiego w Łodzi 
— Akademia Sztuk Pi ęknych w Poznaniu  
— Akademia Sztuk Pi ęknych w Warszawie  
— Akademia Sztuk Pi ęknych we Wroc ławiu  
— Pa ństwowa Wy ższa Szko ła Teatralna im. Ludwika Solskiego w Krakowie  
— Pa ństwowa Wy ższa Szko ła Filmowa, Telewizyjna i Teatralna im. Leona Schillera w Łodzi 
— Akademia Teatralna im. Aleksandra Zelwerowicza w Warszawie  
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Jana Paw ła II w Bia łej Podlaskiej  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Che łmie 
— Pa ństwowa Wy ższa Szko ła Zawodowa w Ciechanowie  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Elbl ągu 
— Pa ństwowa Wy ższa Szko ła Zawodowa w Gł ogowie 
— Pa ństwowa Wy ższa Szko ła Zawodowa w Gorzowie Wielkopolskim  
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Ks, Bronis ława Markiewicza w Jaros ławiu  
— Kolegium Karkonoskie w Jeleniej Górze  
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Prezydenta Stanis ława Wojciechowskiego w Kaliszu  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Koninie  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Kro śnie 
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Witelona w Legnicy  
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Jana Amosa Komeń skiego w Lesznie  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Nowym Są czu 
— Pa ństwowa Wy ższa Szko ła Zawodowa w Nowym Targu  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Nysie  
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Stanisł awa Staszica w Pile  
— Pa ństwowa Wy ższa Szko ła Zawodowa w P łocku 
— Pa ństwowa Wy ższa Szko ła Wschodnioeuropejska w Przemy ślu 
— Pa ństwowa Wy ższa Szko ła Zawodowa w Raciborzu  
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Jana Gródka w Sanoku  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Sulechowie  
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Prof. Stanis ława Tarnowskiego w Tarnobrzegu  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Tarnowie  
— Pa ństwowa Wy ższa Szko ła Zawodowa im. Angelusa Silesiusa w Wa łbrzychu  
— Pa ństwowa Wy ższa Szko ła Zawodowa we W łoc ławku  
— Pa ństwowa Medyczna Wy ższa Szko ła Zawodowa w Opolu  
— Pa ństwowa Wy ższa Szko ła Informatyki i Przedsi ębiorczo ści w Łom ży 
— Pa ństwowa Wy ższa Szko ła Zawodowa w Gnie źnieEN 15.12.2012 Official Journal of the European Union 2527
— Pa ństwowa Wy ższa Szko ła Zawodowa w Suwa łkach 
— Pa ństwowa Wy ższa Szko ła Zawodowa w Wał czu 
— Pa ństwowa Wy ższa Szko ła Zawodowa w O świ ęcimiu  
— Pa ństwowa Wy ższa Szko ła Zawodowa w Zamo ściu 
(2) Cultural institutions of regional and local self-government  
(3) National parks  
— Babiogórski Park Narodowy  
— Bia łowieski Park Narodowy  
— Biebrza ński Park Narodowy  
— Bieszczadzki Park Narodowy  
— Drawie ński Park Narodowy  
— Gorcza ński Park Narodowy  
— Kampinoski Park Narodowy  
— Karkonoski Park Narodowy  
— Magurski Park Narodowy  
— Narwia ński Park Narodowy  
— Ojcowski Park Narodowy  
— Park Narodowy  "Bory Tucholskie " 
— Park Narodowy Gór Sto łowych 
— Park Narodowy  "Uj ście Warty " 
— Pieni ński Park Narodowy  
— Poleski Park Narodowy  
— Roztocza ński Park Narodowy  
— S łowi ński Park Narodowy  
— Świ ętokrzyski Park Narodowy  
— Tatrza ński Park Narodowy  
— Wielkopolski Park Narodowy  
— Wigierski Park Narodowy  
— Woli ński Park Narodowy  
(4) Public primary and secondary schools  
(5) Public radio and TV broadcasters  
— Telewizja Polska S.A. (Polish TV)  
— Polskie Radio S.A. (Polish Radio)  
(6) Public museums, theatres, libraries and other public cultural institutions  
— Muzeum Narodowe w Krakowie  
— Muzeum Narodowe w Poznaniu  
— Muzeum Narodowe w Warszawie  
— Zamek Królewski w Warszawie  
— Zamek Królewski na Wawelu - Pa ństwowe Zbiory Sztuki  
— Muzeum Żup Krakowskich  
— Pa ństwowe Muzeum Auschwitz-Birkenau  
— Pa ństwowe Muzeum na MajdankuEN 2528 Official Journal of the European Union 15.12.2012
— Muzeum Stutthof w Sztutowie  
— Muzeum Zamkowe w Malborku  
— Centralne Muzeum Morskie  
— Muzeum  " Łazienki Królewskie " 
— Muzeum Pa łac w Wilanowie  
— Muzeum Łowiectwa i Je ździectwa w Warszawie  
— Muzeum Wojska Polskiego  
— Teatr Narodowy  
— Narodowy Stary Teatr Kraków  
— Teatr Wielki - Opera Narodowa  
— Filharmonia Narodowa  
— Galeria Zach ęta 
— Centrum Sztuki Wspó łczesnej  
— Centrum Rze źby Polskiej w Oro ńsku 
— Mi ędzynarodowe Centrum Kultury w Krakowie  
— Instytut im. Adama Mickiewicza  
— Dom Pracy Twórczej w Wigrach  
— Dom Pracy Twórczej w Radziejowicach  
— Instytut Dziedzictwa Narodowego  
— Biblioteka Narodowa  
— Instytut Ksi ążki 
— Polski Instytut Sztuki Filmowej  
— Instytut Teatralny  
— Filmoteka Narodowa  
— Narodowe Centrum Kultury  
— Muzeum Sztuki Nowoczesnej w Warszawie  
— Muzeum Historii Polski w Warszawie  
— Centrum Edukacji Artystycznej  
(7) Public research institutions, research and development institutions and other research institutions  
(8) Public Autonomous Health Care Management Units whose founding body is a regional or local self-government or 
association thereof  
(9) Other  
— Pa ństwowa Agencja Informacji i Inwestycji Zagranicznych  
Portugal  
— Institutos públicos sem carácter comercial ou industrial — (public institutions without commercial or industrial 
character)  
— Serviços públicos personalizados — (public services having legal personality)  
— Fundações públicas — (public foundations)  
— Estabelecimentos públicos de ensino, investigação científica e saúde — (public institutions for education, scientific 
research and health)  
— INGA (National Agricultural Intervention and Guarantee Institute/Instituto Nacional de Intervenção e Garantia 
Agrícola)  
— Instituto do Consumidor  
— Instituto de Meteorologia  
— Instituto da Conservação da NaturezaEN 15.12.2012 Official Journal of the European Union 2529
— Instituto da Água  
— ICEP / Instituto de Comércio Externo de Portugal  
— Instituto do Sangue  
Romania 
— Academia Român ă 
— Biblioteca Na țional ă a României  
— Arhivele Na ționale 
— Institutul Diplomatic Român  
— Institutul Cultural Român  
— Institutul European din România  
— Institutul de Investigare a Crimelor Comunismului  
— Institutul de Memorie Cultural ă 
— Agenț ia Na țional ă pentru Programe Comunitare în Domeniul Educa ției și Form ării Profesionale  
— Centrul European UNESCO pentru Inv ățământul Superior  
— Comisia Na țional ă a României pentru UNESCO  
— Societatea Român ă de Radiodifuziune  
— Societatea Român ă de Televiziune  
— Societatea Na țional ă pentru Radiocomunica ții 
— Centrul Na țional al Cinematografiei  
— Studioul de Crea ție Cinematografic ă 
— Arhiva Na țional ă de Filme  
— Muzeul Na țional de Art ă Contemporan ă 
— Palatul Na țional al Copiilor 
— Centrul Na țional pentru Burse de Studii în Str ăin ătate 
— Agenț ia pentru Sprijinirea Studen ților 
— Comitetul Olimpic și Sportiv Român  
— Agenț ia pentru Cooperare European ă în domeniul Tineretului (EUROTIN)  
— Agenț ia Na țional ă pentru Sprijinirea Ini țiativelor Tinerilor (ANSIT)  
— Institutul Na țional de Cercetare pentru Sport  
— Consiliul Na țional pentru Combaterea Discrimin ării 
— Secretariatul de Stat pentru Problemele Revolu ționarilor din Decembrie 1989  
— Secretariatul de Stat pentru Culte  
— Agenț ia Na țional ă pentru Locuin țe 
— Casa Na țional ă de Pensii și alte Drepturi de Asigur ări Sociale  
— Casa Na țional ă de Asigur ări de S ănătate 
— Inspec ția Muncii  
— Oficiul Central de Stat pentru Probleme Speciale  
— Inspectoratul General pentru Situa ții de Urgen ță 
— Agenț ia Na țional ă de Consultanță  Agricola  
— Agenț ia Na țional ă pentru Ameliorare și Reproduc ție în Zootehnie  
— Laboratorul Central pentru Carantin ă Fitosanitar ă 
— Laboratorul Central pentru Calitatea Semin țelor și a Materialului S ăditorEN 2530 Official Journal of the European Union 15.12.2012
— Insitutul pentru Controlul produselor Biologice și Medicamentelor de Uz Veterinar  
— Institutul de Igien ă și S ănătate Public ă și Veterinar ă 
— Institutul de Diagnostic și S ănătate Animal ă 
— Institutul de Stat pentru Testarea și Înregistrarea Soiurilor  
— Banca de Resurse GeneticeVegetale  
— Agenț ia Na țional ă pentru Dezvoltarea și Implementarea Programelor de Reconstruc ție a Zonele Miniere  
— Agenț ia Na țional ă pentru Substan țe și Preparate Chimice Periculoase  
— Agenț ia Na țional ă de Control al Exporturilor Strategice și al Interzicerii Armelor Chimice  
— Administra ția Rezerva ției Biosferei  "Delta Dun ării" Tulcea 
— Regia Na țional ă a P ădurilor (ROMSILVA)  
— Administra ția Na țional ă a Rezervelor de Stat  
— Administra ția Na țional ă Apele Române  
— Administra ția Na țional ă de Meteorologie  
— Comisia Na țional ă pentru Reciclarea Materialelor  
— Comisia Na țional ă pentru Controlul Activit ăților Nucleare  
— Agenț ia Manageriala de Cercetare Știin țific ă, Inovare și Transfer Tehnologic  
— Oficiul pentru Administrare și Operare al Infrastructurii de Comunica ții de Date  "RoEduNet " 
— Inspec ția de Stat pentru Controlul Cazanelor, Recipientelor sub Presiune și Instala țiilor de Ridicat  
— Centrul Român pentru Preg ătirea și Perfec ționarea Personalului din Transporturi Navale  
— Inspectoratul Naviga ției Civile (INC)  
— Regia Autonomă Registrul Auto Român  
— Agenț ia Spa țial ă Român ă 
— Scoala Superioar ă de Avia ție Civil ă 
— Regia Autonomă " Autoritatea Aeronautic ă Civil ă Român ă" 
— Aeroclubul României  
— Centrul de Preg ătire pentru Personalul din Industrie Bu șteni 
— Centrul Român de Comer ț Exterior  
— Centrul de Formare și Management Bucure ști 
— Agenț ia de Cercetare pentru Tehnic ă și Tehnologii Militare  
— Agenț ia Român ă de Interven ții și Salvare Naval ă-ARSIN  
— Asocia ția Român ă de Standardizare (ASRO)  
— Asocia ția de Acreditare din România (RENAR)  
— Comisia Na țional ă de Prognoz ă (CNP)  
— Institutul Na țional de Statistic ă (INS)  
— Comisia Na țional ă a Valorilor Mobiliare (CNVM)  
— Comisia de Supraveghere a Asigur ărilor (CSA)  
— Comisia de Supraveghere a Sistemului de Pensii Private  
— Consiliul Economic și Social (CES)  
— Agenț ia Domeniilor Statului  
— Oficiul Na țional al Registrului Comer țului  
— Autoritatea pentru Valorificarea Activelor Statului (AVAS)  
— Consiliul Na țional pentru Studierea Arhivelor Securit ățiiEN 15.12.2012 Official Journal of the European Union 2531
— Avocatul Poporului  
— Institutul Na țional de Administra ție (INA)  
— Inspectoratul Na țional pentru Eviden ța Persoanelor  
— Oficiul de Stat pentru Inven ții și M ărci (OSIM)  
— Oficiul Român pentru Drepturile de Autor (ORDA)  
— Oficiul Na țional al Monumentelor Istorice  
— Oficiul Na țional de Prevenire și Combatere a Sp ălării Banilor (ONPCSB)  
— Biroul Român de Metrologie Legal ă 
— Inspectoratul de Stat în Construc ții 
— Compania Na țional ă de Investi ții 
— Compania Na țional ă de Autostr ăzi și Drumuri Na ționale 
— Agenț ia Na țional ă de Cadastru și Publicitate Imobiliar ă 
— Administra ția Na țional ă a Îmbun ătățirilor Funciare  
— Garda Financiar ă 
— Garda Na țional ă de Mediu  
— Institutul Na țional de Expertize Criminalistice  
— Institutul Na țional al Magistraturii  
— Scoala Nationala de Grefieri  
— Administra ția General ă a Penitenciarelor  
— Oficiul Registrului Na țional al Informa țiilor Secrete de Stat  
— Autoritatea Na țional ă a Vă milor  
— Banca Na țional ă a României  
— Regia Autonomă " Monet ăria Statului " 
— Regia Autonomă " Imprimeria B ăncii Na ționale " 
— Regia Autonomă " Monitorul Oficial " 
— Oficiul Na țional pentru Cultul Eroilor  
— Oficiul Român pentru Adop ții 
— Oficiul Român pentru Imigr ări 
— Compania Na țional ă "Loteria Român ă" 
— Compania Na țional ă "ROMTEHNICA " 
— Compania Na țional ă "ROMARM " 
— Agenț ia Na țional ă pentru Romi  
— Agenț ia Na țional ă de Pres ă "ROMPRESS " 
— Regia Autonomă " Administra ția Patrimoniului Protocolului de Stat " 
— Institute și Centre de Cercetare (Research Institutes and Centers)  
— Institu ții de înv ățământ de stat (Education States Institutes)  
— Universit ăți de stat (State Universities)  
— Muzee (Museums)  
— Biblioteci de stat (State Libraries)  
— Teatre de stat, opere, operete, filarmonici, centre și case de cultur ă, (State Theaters, Operas, Philharmonic Orchestras, 
Cultural houses and Centers)  
— Reviste (Magazines)EN 2532 Official Journal of the European Union 15.12.2012
— Edituri (Publishing Houses)  
— Inspectorate scolare, de cultur ă și de culte (School, Culture and Cults Inspectorates)  
— Complexuri, federa ții și cluburi sportive (Sport Federations and Clubs)  
— Spitale, sanatorii, policlinici, dispensare, centre medicale, institute medico-legale, sta ții de ambulan ță (Hospitals, sana ­
toriums, Clinics, Medical Units, Legal-Medical Institutes, Ambulance Stations)  
— Unit ăți de asisten ță social ă (Social Assistance Units)  
— Tribunale (Courts)  
— Judec ătorii (Law Judges)  
— Cur ți de Apel (Appeal Courts)  
— Penitenciare (Penitentiaries)  
— Parchetele de pe lângă instan țele judec ătore ști (Prosecutor's Offices)  
— Unit ăți militare (Military Units)  
— Instan țe militare (Military Courts)  
— Inspectorate de poli ție (Police Inspectorates)  
— Centre de odihn ă (Resting Houses)  
Slovenia  
— Javni zavodi s podro čja vzgoje, izobraževanja ter športa (public institutes in the area of child care, education and 
sport) 
— Javni zavodi s podro čja zdravstva (public institutes in the area of health care)  
— Javni zavodi s podro čja socialnega varstva (public institutes in the area of social security)  
— Javni zavodi s podro čja kulture (public institutes in the area of culture)  
— Javni zavodi s podro čja raziskovalne dejavnosti (public institutes in the area of science and research)  
— Javni zavodi s podro čja kmetijstva in gozdarstva (public institutes in the area of agriculture and forestry)  
— Javni zavodi s podro čja okolja in prostora (public institutes in the area of environment and spatial planning)  
— Javni zavodi s podro čja gospodarskih dejavnosti (public institutes in the area of economic activities)  
— Javni zavodi s podro čja malega gospodarstva in turizma (public institutes in the area of small enterprises and tourism)  
— Javni zavodi s podro čja javnega reda in varnosti (public institutes in the area of public order and security)  
— Agencije (agencies)  
— Skladi socialnega zavarovanja (social security funds)  
— Javni skladi na ravni države in na ravni ob čin (public funds at the level of the central government and local 
communities)  
— Družba za avtoceste v RS  
— Subjects created by State or local organs and falling under to the budget of the Republic of Slovenia or of local 
authorities  
— Other legal persons, corresponding to the definition of State persons provided by the ZJN-2, Article 3, paragraph 2.  
Slovakia 
— Any legal person constituted or established by particular legal regulation or administrative measure to the purpose of 
meeting needs in general interest, not having industrial or commercial character, and at the same time satisfying at 
least one of the following conditions:  
— is fully or partially financed by a contracting authority, i. e. government authority, municipality, Self-government 
Region or other legal person, which satisfies at the same time conditions referred to in Article 1 (9) letter (a) or (b) 
or (c) of Directive 2004/18/EC of the European Parliament and of the CouncilEN 15.12.2012 Official Journal of the European Union 2533
— is managed or controlled by a contracting authority, i. e. by government authority, municipality, Self-government 
Region or other body governed by public law, which satisfies at the same time conditions referred to in Article 1 
(9) letter (a) or (b) or (c) of Directive 2004/18/EC of the European Parliament and of the Council  
— contracting authority, i. e. government authority, municipality, Self-government Region or other legal person, 
which satisfies at the same time conditions referred to in Article 1(9) letter (a) or (b) or (c) of Directive 
2004/18/EC of the European Parliament and of the Council, appoints or elects more than one half of the 
members of its managerial or supervisory board.  
Such persons are bodies governed by public law exercising the activity, as for example:  
— Pursuant to Act No. 16/2004 Coll. on Slovak Television  
— Pursuant to Act No. 619/2003 Coll. on Slovak Radio  
— Pursuant to Act No. 581/2004 Coll. on health insurance companies in wording of the Act No. 719/2004 Coll. 
providing public health insurance pursuant to Act No. 580/2004 Coll. on health insurance in wording of Act No. 
718/2004 Coll.  
— Pursuant to Act No. 121/2005 Coll., by which the consolidated wording of the Act No. 461/2003 Coll. on social 
insurance, as amended, has been promulgated  
Finland  
Public or publicly controlled bodies and undertakings except those of an industrial or commercial nature  
Sweden  
All non-commercial bodies whose public contracts are subject to supervision by the Swedish Competition Authority  
United Kingdom  
Bodies 
— Design Council  
— Health and Safety Executive  
— National Research Development Corporation  
— Public Health Laboratory Service Board  
— Advisory, Conciliation and Arbitration Service  
— Commission for the New Towns  
— National Blood Authority  
— National Rivers Authority  
— Scottish Enterprise  
— Ordnance Survey  
— Financial Services Authority  
Categories  
— Maintained schools  
— Universities and colleges financed for the most part by other contracting authorities  
— National Museums and Galleries  
— Research Councils  
— Fire Authorities  
— National Health Service Strategic Health Authorities  
— Police Authorities  
— New Town Development Corporations  
— Urban Development CorporationsEN 2534 Official Journal of the European Union 15.12.2012
SECTION C 
OTHER COVERED ENTITIES WHICH PROCURE IN ACCORDANCE WITH THE PROVISIONS OF TITLE V OF 
PART IV OF THIS AGREEMENT  
A. SCHEDULE OF COSTA RICA  
The Title applies to other covered entities which procure in accordance with the provisions of this Agreement, where the 
value of the procurement equals or exceeds:  
Goods 
Thresholds: 
1. For entities of List A: SDR 200 000  
2. For entities of List B: SDR 400 000  
Services  
Specified in Section D  
Thresholds: 
1. For entities of List A: SDR 200 000  
2. For entities of List B: SDR 400 000  
Construction Services  
Specified in Section E  
Threshold for lists A and B: SDR 5 000 000  
List of Entities  
List A  
1. Junta Administrativa de la Imprenta Nacional  
2. Programa Integral de Mercadeo Agropecuario - PIMA  
3. Banco Hipotecario de la Vivienda -BANHVI  
4. Consejo de Transporte Público  
5. Instituto Costarricense del Deporte y la Recreación  
6. Instituto Nacional de Fomento Cooperativo – INFOCOOP 
7. Banco Central de Costa Rica (Note 1)  
8. Instituto Costarricense de Ferrocarriles - INCOFER  
9. Instituto Costarricense de Puertos del Pacífico - INCOP  
10. Autoridad Reguladora de los Servicios Públicos - ARESEP  
11. Servicio Nacional de Aguas Subterráneas, Riego y Avenamiento  
List B  
1. Caja Costarricense del Seguro Social – CCSS  
2. Dirección General de Aviación Civil  
3. Instituto Costarricense de Electricidal – ICE (Note 2)  
4. Refinadora Costarricense de Petróleo (RECOPE)  
Notes to Section C  
1. Banco Central de Costa Rica . The Title does not apply to procurements for issuing of bills and coins.  
2. Instituto Costarricense de Electricidad - ICE : Time periods set out in Appendix 6, shall not apply to the ICE. The ICE shall 
provide suppliers sufficient time to prepare and submit responsive tenders. Notwithstanding Article 225, paragraph 3, 
ICE shall provide no less than three business days for suppliers to prepare and submit written challenges.EN 15.12.2012 Official Journal of the European Union 2535
B. SCHEDULE OF EL SALVADOR  
The Title applies to other covered entities which procure in accordance with the provisions of this Agreement, where the 
value of the procurement equals or exceeds:  
Goods  
Thresholds:  
1. For entities listed in List A: SDR 200 000  
2. For entities listed in List B: SDR 400 000  
Services  
Specified in Section D  
Thresholds: 
1. For entities listed in List A: SDR 200 000  
2. For entities listed in List B: SDR 400 000  
Construction Services  
Specified in Section E  
Thresholds: 
For entities listed in Lists A and B SDR 5 000 000; or for the three year period following the date of entry into force of 
this Agreement, SDR 5 950 000  
List A  
1. Complejo Pesquero  
2. Consejo de Vigilancia de la Contaduría Pública  
3. Consejo Nacional de Ciencia y Tecnología  
4. Consejo Salvadoreño del Café  
5. Consejo Superior de Salud Pública  
6. Corporación Salvadoreña de Inversiones  
7. Corporación Salvadoreña de Turismo  
8. Federación Salvadoreña de Fútbol  
9. Centro Internacional de Ferias y Convenciones 
10. Fondo de Inversión Social para el Desarrollo Local  
11. Hogar de Ancianos " Narcisa Castillo ", Santa Ana 
12. Hospital Nacional  "Benjamin Bloom " 
13. Hospital Nacional  "Dr. Luis Edmundo Vásquez ", Chalatenango 
14. Hospital Nacional  "Francisco Menéndez ", Ahuachapán  
15. Hospital Nacional  "Juan José Fernández ", Zacamil 
16. Hospital Nacional  "San Juan de Dios ", San Miguel 
17. Hospital Nacional  "San Juan de Dios ", Santa Ana 
18. Hospital Nacional  "San Juan de Dios ", Sonsonate 
19. Hospital Nacional  "San Pedro ", Usulután  
20. Hospital Nacional  "San Rafael ", Santa Tecla 
21. Hospital Nacional  "Santa Gertrudis, " San Vicente 
22. Hospital Nacional  "Santa Teresa ", Zacatecoluca  
23. Hospital Nacional de Ciudad Barrios  
24. Hospital Nacional de Cojutepeque  
25. Hospital Nacional de IlobascoEN 2536 Official Journal of the European Union 15.12.2012
26. Hospital Nacional de Jiquilisco  
27. Hospital Nacional de La Unión  
28. Hospital Nacional de Metapán  
29. Hospital Nacional de Nueva Concepción  
30. Hospital Nacional de Nueva Guadalupe  
31. Hospital Nacional de San Francisco Gotera  
32. Hospital Nacional de Santa Rosa de Lima  
33. Hospital Nacional de Santiago de María  
34. Hospital Nacional de Sensuntepeque  
35. Hospital Nacional de Suchitoto  
36. Hospital Nacional de Maternidad  "Dr. Raúl Argüello Escolán " 
37. Hospital Nacional Neumológico  "Dr. José Antonio Saldaña " 
38. Hospital Nacional Psiquiátrico  "Dr. José Molina Martínez " 
39. Hospital Nacional San Bartolo  
40. Instituto Nacional de los Deportes de El Salvador  
41. Instituto Nacional de Pensiones de los Empleados Públicos  
42. Instituto Salvadoreño de Desarrollo de la Mujer  
43. Instituto Salvadoreño de Desarrollo Municipal  
44. Instituto Salvadoreño de Fomento Cooperativo  
45. Instituto Salvadoreño de Formación Profesional  
46. Instituto Salvadoreño de Protección al Menor  
47. Instituto Salvadoreño de Rehabilitación de Inválidos  
48. Instituto Salvadoreño de Transformación Agraria  
49. Instituto Salvadoreño de Turismo  
50. Policía Nacional Civil  
51. Registro Nacional de las Personas Naturales  
52. Superintendencia de Pensiones 
53. Superintendencia de Valores  
54. Unidad Técnica Ejecutiva  
55. Comisión Ejecutiva Portuaria Autónoma  
56. Comisión Ejecutiva Hidroeléctrica del Río Lempa  
List B  
1. Centro Nacional de Registros  
2. Hospital Nacional Rosales  
3. Superintendencia General de Energía y Telecomunicaciones (SIGET)  
Note to Section C  
The Title does not cover procurement of goods classified under Section 2 (food products, beverages and tobacco; textiles, 
apparel, and leather products) of the CPC, version 1.1, by the entities of List A items 12 to 39 and item 50 and in List B 
item 2.  
C. SCHEDULE OF GUATEMALA  
1. The Title applies to other covered entities which procure in accordance with the provisions of this Agreement where 
the value of the procurement equals or exceeds:  
GoodsEN 15.12.2012 Official Journal of the European Union 2537
Thresholds: 
1. For entities of List A: SDR 200 000; or for the three year period following the date of entry into force, SDR 
274 000.  
2. For entities of List B: SDR 400 000; or for the three year period following the date of entry into force, SDR 
550 000.  
Services  
Specified in Section D  
Thresholds: 
1. For entities of List A: SDR 200 000; or for the three year period following the date of entry into force, SDR 
274 000.  
2. For entities of List B: SDR 400 000; or for the three year period following the date of entry into force, SDR 
550 000.  
Construction Services  
Specified in Section E  
Thresholds:  
For entities of Lists A and B: SDR 5 000 000; or the three year period following the date of entry into force, SDR 
6 000 000.  
2. Unless otherwise specified, the Title covers only the entities listed in this Schedule.  
List of Entities  
List A:  
1. Academia de Lenguas Mayas de Guatemala  
2. Confederación Deportiva Autónoma de Guatemala  
3. Comisión Institucional para el Desarrollo y Fortalecimiento de la Propiedad de la Tierra  
4. Comité Olímpico Guatemalteco  
5. Comité Permanente de Exposiciones  
6. Consejo Nacional para la Protección de la Antigua Guatemala  
7. Escuela Nacional Central de Agricultura  
8. Instituto de Ciencia y Tecnología Agrícolas  
9. Instituto de Fomento Municipal 
10. Instituto Guatemalteco de Turismo  
11. Instituto Nacional de Administración Pública  
12. Instituto Nacional de Bosques  
13. Instituto Nacional de Comercialización Agrícola  
14. Instituto Nacional de Cooperativas  
15. Instituto Nacional de Estadística  
16. Instituto Técnico de Capacitación y Productividad  
17. Superintendencia de Administración Tributaria  
18. Fondo de Tierras 
List B:  
1. Empresa Guatemalteca de Telecomunicaciones  
D. SCHEDULE OF HONDURAS  
The Title applies to other covered entities which procure in accordance with the provisions of this Agreement, where the 
value of the procurement equals or exceeds:  
GoodsEN 2538 Official Journal of the European Union 15.12.2012
Thresholds: 
1. For entities of List A: SDR 274 000 for the second and third year period following the date of entry into force of this 
Agreement and there after SDR 200 000.  
2. For entities of List B: SDR 550 000 for the second and third year period following the date of entry into force of this 
Agreement and there after SDR 400 000.  
Services  
Specified in Section D  
Thresholds: 
1. For entities of List A: SDR 274 000 for the second and third-year period following the date of entry into force of this 
Agreement and there after SDR 200 000.  
2. For entities of List B: SDR 550 000 for the second and third-year period following the date of entry into force of this 
Agreement and there after SDR 400 000.  
Construction Services  
Specified in Section E  
Thresholds: 
1. For entities of List A: SDR 6 000 000 for the second and third-year period following the date of entry into force of 
this Agreement and there after SDR 5 000 000.  
2. For entities of List B: SDR 6 000 000 for the second and third-year period following the date of entry into force of 
this Agreement and there after SDR 5 000 000.  
Unless otherwise specified, the Title covers only the entities listed in this schedule.  
List A:  
1. Instituto Nacional de Conservación y Desarrollo Forestal, Áreas Protegidas y Vida Silvestre (ICF)  
2. Instituto Hondureño de Mercadeo Agrícola (IHMA)  
3. Instituto Hondureño para la prevención del Alcoholismo, Drogadicción y Farmacodependencia (IHADFA)  
4. Instituto Hondureño de Turismo (IHT) 
5. Instituto Nacional de Jubilaciones y Pensiones de los Funcionarios y Empleados del Poder Ejecutivo (INJUPEMP)  
6. Comisión Nacional Pro-Instalaciones Deportivas y Mejoramiento del Deporte (CONAPID)  
7. Comité Permanente de Contingencias (COPECO)  
8. Instituto Nacional Agrario (INA)  
9. Banco Central de Honduras (BCH)(Note 1) 
List B:  
1. Empresa Nacional Portuaria (ENP)  
Note to Section C  
Banco Central de Honduras (BCH) : the Title does not cover the issuance or the circulation of currency.  
E. SCHEDULE OF NICARAGUA  
The Title applies to other covered entities which procure in accordance with the provisions of this Agreement, where the 
value of procurement equals or exceeds:  
Goods 
Thresholds: 
1. For entities of List A: SDR 200 000; or for the three-year period following the date of entry into force of this 
Agreement, SDR 274 000.  
2. For entities of List B: SDR 400 000; or for the three-year period following the date of entry into force of this 
Agreement, SDR 550 000.  
Services  
Specified in Section D  
Thresholds:  
1. For entities of List A: SDR 200 000; or for the three-year period following the date of entry into force of this 
Agreement, SDR 274 000.EN 15.12.2012 Official Journal of the European Union 2539
2. For entities of List B: SDR 400 000; or for the three-year period following the date of entry into force of this 
Agreement, SDR 550 000.  
Construction Services  
Specified in Section E  
Thresholds for list A and B: SDR 5 000 000; or for the three-year period following the date of entry into force of this 
Agreement, SDR 6 000 000.  
List A:  
1. Instituto Nacional Forestal  
2. Instituto Nicaragüense de Cultura  
3. Instituto Nicaragüense de Estudios Territoriales  
4. Instituto Nicaragüense de Deportes  
5. Instituto Nicaragüense de la Juventud 
6. Instituto Nicaragüense de la Mujer  
7. Instituto Nicaragüense de Turismo  
8. Instituto Nacional Tecnológico  
9. Procuraduría para la Defensa de los Derechos Humanos  
10. Teatro Nacional Rubén Darío  
11. Universidades y Centros de Educación Técnica Superior (con respecto a las compras financiadas con fondos del Estado)  
12. Banco Central de Nicaragua (Note 1)  
13. Instituto Nacional de Información de Desarrollo  
14. Dirección General de Ingresos (Note 2)  
15. Dirección General de Servicios Aduaneros  
16. Instituto Nicaragüense de la Pequeña y Mediana Empresa  
17. Instituto Nicaragüense de Fomento Cooperativo  
18. Instituto Nicaragüense de Tecnología Agropecuaria  
List B:  
1. Correos de Nicaragua  
2. Instituto de Vivienda Urbana y Rural  
3. Radio Nicaragua  
4. Instituto Nicaragüense de Energía  
5. Instituto Nicaragüense de Acueductos y Alcantarillados  
Notes to Section C  
1. Banco Central de Nicaragua:  the Title does not apply to procurements for the issuance of banknotes (bills) and coins.  
2. Dirección General de Ingresos:  the Title does not apply to the production and issuance of passports (including its 
elements of security such as security paper and security plastic) stamps and stamp taxes.  
F. SCHEDULE OF PANAMA  
The Title applies to other covered entities which procure in accordance with the provisions of this Agreement, where the 
value of the procurement equals or exceeds:  
Goods 
Thresholds:  
1. For entities of List A: SDR 200 000.  
2. For entities of Lists B and C: SDR 400 000.  
Services  
Specified in Section DEN 2540 Official Journal of the European Union 15.12.2012
Thresholds: 
1. For entities of List A: SDR 200 000.  
2. For entities of Lists B and C: SDR 400 000.  
Construction Services  
Specified in Section E  
Thresholds: 
1. For lists A and B: SDR 5 000 000.  
2. For List C: SDR 8 000 000 for twelve years after entry into force of this Agreement, and SDR 7 000 000 hereafter.  
List of Entities  
List A  
1. Autoridad Aeronáutica Civil  
2. Autoridad de Protección al Consumidor y Defensa de la Competencia  
3. Autoridad de Turismo de Panamá 
4. Autoridad del Tránsito y Transporte Terrestre (Note 1)  
5. Autoridad de la Micro Pequeña y Mediana Empresa  
6. Autoridad de los Recursos Acuáticos de Panamá  
7. Autoridad Nacional de Aduanas  
8. Autoridad Panameña de Seguridad de los Alimentos 
9. Autoridad Marítima de Panamá  
10. Autoridad Nacional de los Servicios Públicos  
11. Dirección General de Contrataciones Públicas  
12. Autoridad Nacional del Ambiente  
13. Banco de Desarrollo Agropecuario  
14. Bingos Nacionales  
15. Comisión Nacional de Valores  
16. Defensoría del Pueblo  
17. Instituto de Investigación Agropecuaria  
18. Instituto de Mercadeo Agropecuario  
19. Instituto de Seguro Agropecuario  
20. Instituto Nacional de Cultura  
21. Instituto Nacional de Desarrollo Humano  
22. Instituto Panameño Autónomo Cooperativo  
23. Instituto Panameño de Habilitación Especial  
24. Instituto para la Formación y Aprovechamiento de Recursos Humanos  
25. Pandeportes 
26. Registro Público de Panamá  
27. Sistema de Ahorro y Capitalización de Pensiones (SIACAP)  
28. Superintendencia de Bancos  
29. Universidad Autónoma de Chiriquí  
30. Universidad Especializada de las Américas  
31. Universidad Tecnológica de Panamá  
32. Zona Libre de ColónEN 15.12.2012 Official Journal of the European Union 2541
List B  
1. Instituto de Acueductos y Alcantarillados Nacionales  
2. Empresa de Transmisión Eléctrica  
List C  
1. Autoridad del Canal de Panamá 
Notes to Section C  
List A  
1. Autoridad del Tránsito y Transporte Terrestre : the Title does not cover the procurement of license plates or identification 
stickers for motor vehicles and bicycles.  
List C  
1. Unless otherwise specified in this List, the Title covers all agencies subordinate to this entity.  
2. The Title shall not apply to procurement measures of the  Autoridad del Canal de Panamá designed to promote micro, 
small and medium enterprises (as defined in Section F of this Appendix), in accordance with the following:  
(a) the  Autoridad del Canal de Panamá may award Panamanian micro, small and medium enterprises a price preference 
that shall not exceed ten percent;  
(b) further to Article 212, Panama shall notify the EU Party of the establishment of any price preference program 
established in accordance with subparagraph (a); and  
(c) any price preference shall be clearly described in the notice of intended procurement or notice inviting suppliers 
to participate in the procurement and relevant tender documentation.  
3. Notwithstanding any other provision of the Title, for each of the twelve fiscal years following the entry into force of 
this Agreement, the  Autoridad del Canal de Panamá may, at its discretion, set aside from the obligations of the Title 
procurement contracts for goods, services, and construction services for panamanian nationals, or suppliers owned 
and controlled by panamanian nationals, provided that in each such fiscal year:  
(a) the total value of the  Autoridad del Canal de Panamá's procurement exceeds USD 200 000 000;  
(b) the total value of the procurement contracts under that are set asides does not exceed ten percent of the total 
value of the  Autoridad del Canal de Panamá's procurement contracts for goods, services, and construction services 
awarded in that fiscal year that are:  
(i) otherwise covered by the Title; and  
(ii) in excess of the USD two hundred million base for the fiscal year; and  
(c) the total value of procurement contracts under any single CPC version 1.0 section that is set aside does not 
exceed twenty percent of the total value of the procurement contracts that may be set aside for that year.  
4. Where a procurement contract will be set aside pursuant to paragraph 2, the  Autoridad del Canal de Panamá shall 
clearly state that information in the notice of intended procurement or notice inviting suppliers to participate in the 
procurement and relevant tender documentation.  
5. If in any fiscal year, the total value of procurement contracts set aside by the  Autoridad del Canal de Panamá exceeds 
the level permitted under paragraph 3, Panama and the EU Party, in conjunction with the  Autoridad del Canal de 
Panamá , shall consult with a view to agreeing on an adjustment in the form of a reduction of the set asides permitted 
during the following fiscal year.  
6. If the  Autoridad del Canal de Panamá proposes to extend the period during with set asides may be applied beyond the 
twelve-fiscal year period established in paragraph 2, it shall inform the EU Party during the ninth full fiscal year after 
the entry into force of this Agreement. Panama and the EU Party, in conjunction with the  Autoridad del Canal de 
Panamá , shall consult regarding the proposal. If Panama and the EU Party agree to extend the period, the  Autoridad del 
Canal de Panamá may continue to apply set asides in accordance with paragraph 3 for the additional period that the 
Panama and the EU Party agree.  
7. Panama shall prepare an annual report that provides sufficient detail to establish that set asides have been applied in 
accordance with paragraph 3.EN 2542 Official Journal of the European Union 15.12.2012
8. The minimum forty day time period set out in Appendix 6 (2) shall not apply to the  Autoridad del Canal de Panamá . 
The Autoridad del Canal de Panamá shall provide suppliers sufficient time to prepare and submit responsive tenders, 
taking into account the nature and complexity of the procurement. However, the  Autoridad del Canal de Panamá shall 
in no case provide for less than five business days from the date on which the notice of intended procurement is 
published on the Internet to the final date for the submission of tenders.  
9. Article 225 paragraph 5 shall not apply to the  Autoridad del Canal de Panama . 
10. Notwithstanding Article 225 paragraph 3, the  Autoridad del Canal de Panamá shall provide no less than five business 
days for suppliers to prepare and submit written challenges, with the understanding that the period shall commence 
on the first business day that follows the publication of the announcement of the contract award on the Internet  
G. EU PARTY  
Goods: 
Threshold: SDR 400 000  
Services:  
Specified in Section D  
Threshold: SDR 400 000  
Construction Services:  
Specified in Section E  
Threshold: SDR 5 000 000  
Procuring Entities:  
All contracting entities whose procurement is covered by the EU utilities directive which are contracting authorities (for 
example, those covered under Sections A and B) or public undertakings (  1 ) and which have as one of their activities any of 
those referred to below or any combination thereof:  
(a) The provision or operation of fixed networks intended to provide a service to the public in connection with the 
production, transport or distribution of drinking water or the supply of drinking water to such networks;  
(b) The provision or operation of fixed networks intended to provide a service to the public in connection with the 
production, transport or distribution of electricity or the supply of electricity to such networks;  
(c) The provision of airport or other terminal facilities to carriers by air;  
(d) The provision of maritime or inland port or other terminal facilities to carriers by sea or inland waterway;  
(e) The provision or operation of networks (  2 ) providing a service to the public in the field of urban transport (including 
urban railway, automated systems, tramway, trolley bus, bus or cable);  
(f) The provision or operation of networks (  3 ) providing a service to the public in the field of transport by railway.  
Indicative lists of contracting authorities and public undertakings fulfilling the criteria set out above are attached.  
Notes  
1. Contracts awarded for the pursuit of an activity listed above when exposed to competitive forces in the market 
concerned are not covered by the Title.  
2. The Title shall not apply to contracts awarded by procuring entities covered under this Section:  
— for the purchase of water and for the supply of energy or of fuels for the production of energy;EN 15.12.2012 Official Journal of the European Union 2543  
( 1 ) According to the EU utilities directive, a public undertaking is any undertaking over which the contracting authorities may e xercise 
directly or indirectly a dominant influence by virtue of their ownership of it, their financial participation therein, or the r ules which 
govern it. 
A dominant influence on the part of the contracting authorities shall be presumed when these authorities, directly or indirectl y, in 
relation to an undertaking: 
— hold the majority of the undertaking's subscribed capital, or 
— control the majority of the votes attaching to shares issued by the undertaking, or 
— can appoint more than half of the undertaking's administrative, management or supervisory body.  
( 2 ) As regards transport services, a network shall be considered to exist where the service is provided under operating condition s laid down 
by a competent authority of a European Union Member State, such as conditions on the routes to be served, the capacity to be ma de 
available or the frequency of the service.  
( 3 ) As regards transport services, a network shall be considered to exist where the service is provided under operating condition s laid down 
by a competent authority of a European Union Member State, such as conditions on the routes to be served, the capacity to be ma de 
available or the frequency of the service.
— for purposes other than the pursuit of their activities as listed in this Section or for the pursuit of such activities in 
a non-EEA country;  
— for purposes of re-sale or hire to third parties, provided that the procuring entity enjoys no special or exclusive 
right to sell or hire the subject of such contracts and other entities are free to sell or hire it under the same 
conditions as the procuring entity.  
3. The supply of drinking water or electricity to networks which provide a service to the public by a procuring entity 
other than a contracting authority shall not be considered as an activity within the meaning of paragraphs a) or b) of 
this Section where:  
— the production of drinking water or electricity by the entity concerned takes place because its consumption is 
necessary for carrying out an activity other than that referred to in paragraphs a) to f) of this Section; and  
— supply to the public network depends only on the entity's own consumption and has not exceeded 30 per cent of 
the entity's total production of drinking water or energy, having regard to the average for the preceding three 
years, including the current year.  
4. I. Provided that the conditions in paragraph II are met, the Title shall not apply to contracts awarded:  
(i) by a procuring entity to an affiliated undertaking (  1 ), or 
(ii) by a joint venture, formed exclusively by a number of procuring entities for the purpose of carrying out 
activities within the meaning of paragraph a) to f) of this Section, to an undertaking which is affiliated with one 
of these procuring entities.  
II. Paragraph I shall apply to services or supplies contracts provided that at least 80 % of the average turnover of the 
affiliated undertaking with respect to services or supplies for the preceding three years derives respectively from the 
provision of such services or supplies to undertakings with which it is affiliated (  2 ). 
5. The Title shall not apply to contracts awarded:  
(i) by a joint venture, formed exclusively by a number of procuring entities for the purposes of carrying out activities 
within the meaning of paragraph (a) to (f) of this Section, to one of these procuring entities, or  
(ii) by a procuring entity to such a joint venture of which it forms part, provided that the joint venture has been set 
up to carry out the activity concerned over a period of at least three years and the instrument setting up the joint 
venture stipulates that the procuring entities, which form it, will be part thereof for at least the same period.  
INDICATIVE LISTS OF CONTRACTING AUTHORITIES AND PUBLIC UNDERTAKINGS FULFILLING THE 
CRITERIA LAID DOWN UNDER SECTION C  
I. PRODUCTION, TRANSPORT OR DISTRIBUTION OF ELECTRICITY  
Belgium  
— Local authorities and associations of local authorities, for this part of their activities  
— Société de Production d'Electricité/ Elektriciteitsproductie Maatschappij  
— Electrabel/ Electrabel  
— Elia  
Bulgaria 
Entities licensed for production, transport, distribution, public delivery or supply by end supplier of electricity pursuant to  
Article 39(1) of the Закона за енергетиката  (обн., ДВ, бр.107/09.12.2003):  
— АЕЦ Козлодуй - ЕАД 
— Болкан Енерджи  АД 
— Брикел - ЕАД  
— Българско  акционерно  дружество  Гранитоид  АДEN 2544 Official Journal of the European Union 15.12.2012  
( 1 ) "affiliated undertaking" means any undertaking the annual accounts of which are consolidated with those of the procuring entity in 
accordance with the requirements of Council Directive 83/349/EEC on consolidated accounts, or in case of entities not subject t o that 
Directive, any undertaking over which the procuring entity may exercise, directly or indirectly, a dominant influence, or which  may 
exercise a dominant influence over the procuring entity, or which, in common with the procuring entity, is subject to the domin ant 
influence of another undertaking by virtue of ownership, financial participation, or the rules which govern it.  
( 2 ) When, because of the date on which an affiliated undertaking was created or commenced activities, the turnover is not availab le for the 
preceding three years, it will be sufficient for that undertaking to show that the turnover referred to in this paragraph is cr edible, in 
particular by means of business projections.
— Девен  АД 
— ЕВН  България  Електроразпределение  АД 
— ЕВН  България  Електроснабдяване  АД 
— ЕЙ И ЕС – 3 С Марица  Изток  1 
— Енергийна  компания Марица  Изток  III - АД 
— Енерго -про България  - АД 
— ЕОН  България  Мрежи  АД 
— ЕОН  България  Продажби АД 
— ЕРП  Златни  пясъци АД 
— ЕСО ЕАД 
— ЕСП " Златни  пясъци " АД 
— Златни  пясъци -сервиз  АД 
— Калиакра  Уинд Пауър АД 
— НЕК ЕАД 
— Петрол АД 
— Петрол Сторидж  АД 
— Пиринска  Бистрица -Енергия АД 
— Руно-Казанлък АД 
— Сентрал  хидроелектрик дьо Булгари  ЕООД  
— Слънчев  бряг  АД 
— ТЕЦ - Бобов Дол ЕАД 
— ТЕЦ - Варна  ЕАД 
— ТЕЦ " Марица  3" – АД 
— ТЕЦ Марица  Изток  2 – ЕАД 
— Топлофикация Габрово  – ЕАД 
— Топлофикация Казанлък – ЕАД 
— Топлофикация Перник – ЕАД 
— Топлофикация Плевен  – ЕАД 
— ЕВН  България  Топлофикация - Пловдив  - ЕАД 
— Топлофикация Русе  – ЕАД 
— Топлофикация Сливен  – ЕАД 
— Топлофикация София  – ЕАД 
— Топлофикация Шумен  – ЕАД 
— Хидроенергострой  ЕООД  
— ЧЕЗ България  Разпределение  АД 
— ЧЕЗ Електро България  АД 
Czech Republic  
All contracting entities in the sectors which supply services in the electricity sector defined in the Section 4 paragraph 1 
letter (c) of Act. No. 137/2006 Coll. on Public Contracts, as amended.  
Examples of contracting entities:  
— ČEPS, a.s. 
— ČEZ, a.s.  
— Dalkia Česká republika, a.s.EN 15.12.2012 Official Journal of the European Union 2545
— PREdistribuce, a.s.  
— Plze ňská energetika a.s.  
— Sokolovská uhelná, právní nástupce, a.s.  
Denmark  
— Entities producing electricity on the basis of a licence pursuant to § 10 of lov om elforsyning, see Consolidation Act 
No 1115 of 8 November 2006  
— Entities transporting electricity on the basis of a licence pursuant to § 19 of lov om elforsyning, see Consolidation Act 
No 1115 of 8 November 2006  
— Transport of electricity carried out by Energinet Danmark or subsidiary companies fully owned by Energinet Danmark 
according to lov om Energinet Danmark § 2, stk. 2 og 3, see Act No 1384 of 20 December 2004  
Germany  
Local authorities, public law bodies or associations of public law bodies or State undertakings, supplying energy to other 
undertakings, operating an energy supply network or having power of disposal to an energy supply network by virtue of 
ownership pursuant to Article 3(18) of the Gesetz über die Elektrizitäts- und Gasversorgung (Energiewirtschaftsgesetz) of 
24 April 1998, as last amended on 9 December 2006.  
Estonia  
Entities operating pursuant to Article 10(3) of the Public Procurement Act (RT I 21.02.2007, 15, 76) and Article 14 of 
the Competition Act (RT I 2001, 56 332):  
— AS Eesti Energia  
— OÜ Jaotusvõrk (Jaotusvõrk LLC)  
— AS Narva Elektrijaamad  
— OÜ Põhivõrk 
Ireland  
— The Electricity Supply Board  
— ESB Independent Energy [ESBIE — electricity supply]  
— Synergen Ltd. [electricity generation]  
— Viridian Energy Supply Ltd. [electricity supply]  
— Huntstown Power Ltd. [electricity generation]  
— Bord Gáis Éireann [electricity supply]  
— Electricity Suppliers and Generators licensed under the Electricity Regulation Act 1999  
— EirGrid plc  
Greece  
'Δημόσια Επιχείρηση  Ηλεκτρισμού  Α.Ε.', set up by Law No 1468/1950 περί ιδρύσεως της ΔΕΗ and operates in accordance 
with Law No 2773/1999 and Presidential Decree No 333/1999  
Spain 
— Red Eléctrica de España, S.A.  
— Endesa, S.A.  
— Iberdrola, S.A.  
— Unión Fenosa, S.A.  
— Hidroeléctrica del Cantábrico, S.A.  
— Electra del Viesgo, S.A.  
— Other entities undertaking the production, transport and distribution of electricity, pursuant to  "Ley 54/1997, de 
27 de noviembre, del Sector eléctrico " and its implementing legislation  
France  
— Électricité de France, set up and operating pursuant to Loi n  o 46-628 sur la nationalisation de l'électricité et du gaz of 
8 April 1946, as amended  
— RTE, manager of the electricity transport networkEN 2546 Official Journal of the European Union 15.12.2012
— Entities distributing electricity, mentioned in article 23 of Loi n  o 46-628 sur la nationalisation de l'électricité et du gaz 
of 8 April 1946, as amended. (mixed economy distribution companies, régies or similar services composed of regional 
or local authorities) Ex: Gaz de Bordeaux, Gaz de Strasbourg  
— Compagnie nationale du Rhône  
— Électricité de Strasbourg  
Italy  
— Companies in the Gruppo Enel authorised to produce, transmit and distribute electricity within the meaning of 
Decreto Legislativo N  o 79 of 16 March 1999, as subsequently amended and supplemented  
— TERNA- Rete elettrica nazionale SpA  
— Other undertakings operating on the basis of concessions under Decreto Legislativo N  o 79 of 16 March 1999  
Cyprus  
— Η Αρχή  Ηλεκτρισμού  Κύπρου  established by the περί Αναπτύξεως  Ηλεκτρισμού  Νόμο, Κεφ. 171 
— Διαχειριστής  Συστήματος  Μεταφοράς  was established in accordance with article 57 of the Περί  Ρύθμισης  της Αγοράς 
Ηλεκτρισμού  Νόμου 122( Ι) του 2003  
Other persons, entities or businesses which operate an activity which is established in Article 3 of Directive 2004/17/EC 
and which operate on the basis of a license granted by virtue of Article 34 of περί Ρύθμισης  της αγοράς  Ηλεκτρισμού  
Νόμου του 2003 { Ν. 122( Ι)/2003}  
Latvia 
VAS " Latvenergo " and other enterprises which produce, transmit and distribute electricity, and which make purchases 
according to law  "Par iepirkumu sabiedrisko pakalpojumu sniedz ēju vajadz ībām" 
Lithuania  
— State Enterprise Ignalina Nuclear Power Plant  
— Akcin ė bendrov ė "Lietuvos energija " 
— Akcin ė bendrov ė "Lietuvos elektrin ė" 
— Akcin ė bendrov ė Ryt ų skirstomieji tinklai  
— Akcin ė bendrov ė "VST" 
— Other entities in compliance with the requirements of Article 70 (1, 2) of the Law on Public Procurement of the 
Republic of Lithuania (Official Gazette, No. 84-2000, 1996; No. 4-102, 2006) and executing electricity production, 
transportation or distribution activity pursuant to the Law on Electricity of the Republic of Lithuania (Official Gazette, 
No. 66-1984, 2000; No. 107-3964, 2004) and the Law on Nuclear Energy of the Republic of Lithuania (Official 
Gazette, No. 119-2771, 1996)  
Luxembourg  
— Compagnie grand-ducale d'électricité de Luxembourg (CEGEDEL), producing or distributing electricity pursuant to the 
convention concernant l'établissement et l'exploitation des réseaux de distribution d'énergie électrique dans le Grand- 
Duché du Luxembourg of 11 November 1927, approved by the Law of 4 January 1928  
— Local authorities responsible for the transport or distribution of electricity  
— Société électrique de l'Our (SEO)  
— Syndicat de communes SIDOR  
Hungary  
Entities producing, transporting or distributing electricity pursuant to Articles 162-163 of 2003. évi CXXIX. törvény a 
közbeszerzésekr ől and 2007. évi LXXXVI. törvény a villamos energiáról  
Malta 
Korporazzjoni Enemalta (Enemalta Corporation)  
Netherlands  
Entities distributing electricity on the basis of a licence (vergunning) granted by the provincial authorities pursuant to the 
Provinciewet. For instance:  
— Essent  
— NuonEN 15.12.2012 Official Journal of the European Union 2547
Austria  
Entities operating a transmission or distribution network pursuant to the Elektrizitätswirtschafts- und Organisationsgesetz, 
BGBl. I No 143/1998, as amended, or pursuant to the Elektrizitätswirtschafts(wesen)gesetze of the nine Länder  
Poland 
Energy companies within the meaning of ustawa z dnia 10 kwietnia 1997 r. Prawo energetyczne, including among 
others:  
— BOT Elektrownia  "Opole " S.A., Brzezie  
— BOT Elektrownia Be łchatów S.A. 
— BOT Elektrownia Turów S.A., Bogatynia  
— Elbl ąskie Zak łady Energetyczne S.A. w Elbl ągu 
— Elektrociep łownia Chorzów " ELCHO " Sp. z o.o.  
— Elektrociep łownia Lublin - Wrotków Sp. z o.o.  
— Elektrociep łownia Nowa Sarzyna Sp. z o.o.  
— Elektrociep łownia Rzeszów S.A.  
— Elektrociep łownie Warszawskie S.A.  
— Elektrownia  "Kozienice " S.A. 
— Elektrownia  "Stalowa Wola " S.A. 
— Elektrownia Wiatrowa, Sp. z o.o., Kamie ńsk 
— Elektrownie Szczytowo-Pompowe S.A., Warszawa  
— ENEA S.A., Pozna ń 
— Energetyka Sp. z o.o., Lublin  
— EnergiaPro Koncern Energetyczny S.A., Wroc ław 
— ENION S.A., Kraków  
— Górno śląski Zak ład Elektroenergetyczny S.A., Gliwice  
— Koncern Energetyczny Energa S.A., Gda ńsk 
— Lubelskie Zak łady Energetyczne S.A.  
— Łódzki Zak ład Energetyczny S.A.  
— PKP Energetyka Sp. z o.o., Warszawa  
— Polskie Sieci Elektroenergetyczne S.A., Warszawa  
— Po łudniowy Koncern Energetyczny S.A., Katowice  
— Przedsi ębiorstwo Energetyczne w Siedlcach Sp. z o.o.  
— PSE-Operator S.A., Warszawa  
— Rzeszowski Zak ład Energetyczny S.A.  
— Zak ład Elektroenergetyczny  "Elsen " Sp. z o.o., Cz ęstochowa 
— Zak ład Energetyczny Bia łystok S.A.  
— Zak ład Energetyczny Łód ź-Teren S.A.  
— Zak ład Energetyczny Toru ń S.A. 
— Zak ład Energetyczny Warszawa-Teren  
— Zak łady Energetyczne Okr ęgu Radomsko-Kieleckiego S.A.  
— Zespó ł Elektrociep łowni Bydgoszcz S.A.  
— Zespó ł Elektrowni Dolna Odra S.A., Nowe Czarnowo  
— Zespó ł Elektrowni Ostro łęka S.A.  
— Zespó ł Elektrowni Pą tnów-Adamów-Konin S.A.EN 2548 Official Journal of the European Union 15.12.2012
— Polskie Sieci Elektroenergetyczne S.A.  
— Przedsi ębiorstwo Energetyczne MEGAWAT Sp. z ο.ο. 
— Zespó ł Elektrowni Wodnych Niedzica S.A.  
— Energetyka Po łudnie S.A.  
Portugal  
(1) Production of Electricity  
Entities that produce electricity pursuant to:  
— Decreto-Lei n  o 29/2006, de 15 de Fevereiro que estabelece as bases gerais da organização e o funcionamento do 
sistema eléctrico nacional (SEN), e as bases gerais aplicáveis ao exercício das actividades de produção, transporte, 
distribuição e comercialização de electricidade e à organização dos mercados de electricidade  
— Decreto-Lei n  o 172/2006, de 23 de Agosto, que desenvolve os princípios gerais relativos à organização e ao 
funcionamento do SEN, regulamentando o diploma atrás referido  
— Entities that produce electricity under a special regime pursuant to Decreto-Lei n  o 189/88 de 27 de Maio, com a 
redacção dada pelos Decretos-Lei n  o 168/99, de 18 de Maio, n  o 313/95, de 24 de Novembro, n  o 538/99, de 13 de 
Dezembro, n  o 312/2001 e n  o 313/2001, ambos de 10 de Dezembro, Decreto-Lei n  o 339-C/2001, de 29 de 
Dezembro, Decreto-Lei n  o 68/2002, de 25 de Março, Decreto-Lei n  o 33-A/2005, de 16 de Fevereiro, Decreto-Lei 
n o 225/2007, de 31 de Maio e Decreto-Lei n  o 363/2007, de 2 Novembro  
(2) Transport of Electricity:  
Entities that transport electricity pursuant to:  
— Decreto-Lei n  o 29/2006, de 15 de Fevereiro e do Decreto-lei n  o 172/2006, de 23 de Agosto  
(3) Distribution of Electricity:  
— Entities that distribute electricity pursuant to Decreto-Lei n  o 29/2006, de 15 de Fevereiro, e do Decreto-lei n  o 
172/2006, de 23 de Agosto  
— Entities that distribute electricity pursuant to Decreto-Lei n  o 184/95, de 27 de Julho, com a redacção dada pelo 
Decreto-Lei n  o 56/97, de 14 de Março e do Decreto-Lei n  o 344-B/82, de 1 de Setembro, com a redacção dada pelos 
Decreto-Lei n  o 297/86, de 19 de Setembro, Decreto-Lei n  o 341/90, de 30 de Outubro e Decreto-Lei n  o 17/92, de 
5 de Fevereiro  
Romania 
— Societatea comercial ă de producere a energiei electrice  "Hidroelectrica "-S.A. Bucure ști 
— Societatea Na țional ă "Nuclearelectrica " S.A. 
— Societatea comercial ă de producere a energiei electrice și termice  "Termoelectrica " S.A. 
— S.C. Electrocentrale Deva S.A.  
— S.C. Electrocentrale Bucure ști S.A.  
— S.C. Electrocentrale Gala ți S.A. 
— S.C. Electrocentrale Termoelectrica S.A.  
— S.C. Complexul Energetic Craiova S.A.  
— S.C. Complexul Energetic Rovinari S.A.  
— S.C. Complexul Energetic Turceni S.A.  
— Compania Na țional ă de transport a energiei electrice  "Transelectrica " S.A. Bucure ști 
— Societatea comercial ă Electrica S.A., Bucure ști 
— S.C. Filiala de distribu ție a energiei electrice  "Electrica Distribu ție Muntenia Nord " S.A. 
— S.C. Filiala de furnizare a energiei electrice  "Electrica Furnizare Muntenia Nord " S.A. 
— S.C. Filiala de distribu ție și furnizare a energiei electrice  "Electrica Muntenia Sud " S.A. 
— S.C. Filiala de distribu ție a energiei electrice  "Electrica Distribu ție Transilvania Sud " S.A. 
— S.C. Filiala de furnizare a energiei electrice  "Electrica Furnizare Transilvania Sud " S.A. 
— S.C. Filiala de distribu ție a energiei electrice  "Electrica Distribu ție Transilvania Nord " S.A.  
— S.C. Filiala de furnizare a energiei electrice  "Electrica Furnizare Transilvania Nord " S.A.EN 15.12.2012 Official Journal of the European Union 2549
— Enel Energie  
— Enel Distribu ție Banat 
— Enel Distribu ție Dobrogea  
— E.ON Moldova S.A.  
— CEZ Distribu ție 
Slovenia  
Entities producing, transporting or distributing electricity pursuant to the Energetski zakon (Uradni list RS, 79/99).  
Mat. št.  Naziv Poštna št. Kraj  
1613383  Borzen d.o.o. 1000  Ljubljana  
5175348  Elektro Gorenjska d.d.  4000  Kranj  
5223067  Elektro Celje d.d.  3000  Celje  
5227992  Elektro Ljubljana d.d.  1000  Ljubljana  
5229839  Elektro Primorska d.d.  5000  Nova Gorica 
5231698  Elektro Maribor d.d.  2000  Maribor  
5427223  Elektro - Slovenija d.o.o.  1000  Ljubljana  
5226406  Javno podjetje Energetika Ljubljana, d.o.o.  1000  Ljubljana  
1946510  Infra d.o.o. 8290  Sevnica  
2294389  Sodo sistemski operater distribucijskega omrežja z elek ­
tri čno energijo, d.o.o.  2000  Maribor  
5045932  Egs-Ri d.o.o. 2000  Maribor  
Slovakia  
Entities providing for, on basis of permission, production, transport through transmission network system, distribution 
and supply for the public of electricity through distribution network pursuant to Act No. 656/2004 Coll.  
For example: 
— Slovenské elektrárne, a.s.  
— Slovenská elektriza čná prenosová sústava, a.s.  
— Západoslovenská energetika, a.s.  
— Stredoslovenská energetika, a.s.  
— Východoslovenská energetika, a.s.  
Finland  
Municipal entities and public enterprises producing electricity and entities responsible for the maintenance of electricity 
transport or distribution networks and for transporting electricity or for the electricity system under a licence pursuant to 
Section 4 or 16 of sähkömarkkinalaki/elmarknadslagen (386/1995) and pursuant to laki vesi- ja energiahuollon, 
liikenteen ja postipalvelujen alalla toimivien yksiköiden hankinnoista (349/2007)/lag om upphandling inom sektorerna 
vatten, energi, transporter och posttjänster (349/2007)  
Sweden  
Entities transporting or distributing electricity on the basis of a concession pursuant to ellagen (1997:857)  
United Kingdom  
— A person licensed under Section 6 of the Electricity Act 1989  
— A person licensed under Article 10(1) of the Electricity (Northern Ireland) Order 1992  
— National Grid Electricity Transmission plc  
— System Operation Northern Irland Ltd  
— Scottish & Southern Energy plc  
— SPTransmission plcEN 2550 Official Journal of the European Union 15.12.2012
II. PRODUCTION, TRANSPORT OR DISTRIBUTION OF DRINKING WATER  
Belgium  
— Local authorities and associations of local authorities, for this part of their activities  
— Société Wallonne des Eaux  
— Vlaams Maatschappij voor Watervoorziening  
Bulgaria  
— " Тузлушка  гора" – ЕООД , Антоново  
— " В И К – Батак " – ЕООД , Батак 
— " В и К – Белово " – ЕООД , Белово  
— " Водоснабдяване  и канализация  Берковица " – ЕООД , Берковица 
— " Водоснабдяване  и канализация " – ЕООД , Благоевград 
— " В и К – Бебреш " – ЕООД , Ботевград 
— " Инфрастрой " – ЕООД , Брацигово 
— " Водоснабдяване " – ЕООД , Брезник 
— " Водоснабдяване  и канализация " – ЕАД , Бургас  
— " Лукойл  Нефтохим Бургас " АД, Бургас 
— " Бързийска вода" – ЕООД , Бързия  
— " Водоснабдяване  и канализация " – ООД , Варна  
— " ВиК" ООД , к.к. Златни  пясъци 
— " Водоснабдяване  и канализация  Йовковци " – ООД , Велико Търново  
— " Водоснабдяване , канализация  и териториален  водоинженеринг " – ЕООД , Велинград  
— " ВИК" – ЕООД , Видин  
— " Водоснабдяване  и канализация " – ООД , Враца 
— " В И К" – ООД , Габрово  
— " В И К" – ООД , Димитровград  
— " Водоснабдяване  и канализация " – ЕООД , Добрич 
— " Водоснабдяване  и канализация  – Дупница" – ЕООД , Дупница  
— ЧПСОВ , в.с. Елени  
— " Водоснабдяване  и канализация " – ООД , Исперих  
— " Аспарухов  вал" ЕООД , Кнежа  
— " В И К – Кресна " – ЕООД , Кресна  
— " Меден  кладенец " – ЕООД , Кубрат  
— " ВИК" – ООД , Кърджали 
— " Водоснабдяване  и канализация " – ООД , Кюстендил  
— " Водоснабдяване  и канализация " – ООД , Ловеч  
— " В и К – Стримон " – ЕООД , Микрево  
— " Водоснабдяване  и канализация " – ООД , Монтана  
— " Водоснабдяване  и канализация  – П" – ЕООД , Панагюрище  
— " Водоснабдяване  и канализация " – ООД , Перник 
— " В И К" – ЕООД , Петрич 
— " Водоснабдяване , канализация  и строителство " – ЕООД , Пещера  
— " Водоснабдяване  и канализация " – ЕООД , Плевен  
— " Водоснабдяване  и канализация " – ЕООД , ПловдивEN 15.12.2012 Official Journal of the European Union 2551
— " Водоснабдяване –Дунав " – ЕООД , Разград 
— " ВКТВ " – ЕООД , Ракитово 
— ЕТ " Ердуван  Чакър ", Раковски  
— " Водоснабдяване  и канализация " – ООД , Русе  
— " Екопроект -С" ООД , Русе  
— " УВЕКС " – ЕООД , Сандански  
— " ВиК -Паничище " ЕООД , Сапарева  баня 
— " Водоснабдяване  и канализация " – ЕАД , Свищов  
— " Бяла" – ЕООД , Севлиево  
— " Водоснабдяване  и канализация " – ООД , Силистра  
— " В и К" – ООД , Сливен  
— " Водоснабдяване  и канализация " – ЕООД , Смолян 
— " Софийска  вода" – АД, София  
— " Водоснабдяване  и канализация " – ЕООД , София  
— " Стамболово " – ЕООД , Стамболово  
— " Водоснабдяване  и канализация " – ЕООД , Стара  Загора 
— " Водоснабдяване  и канализация -С" – ЕООД , Стрелча  
— " Водоснабдяване  и канализация  – Тетевен " – ЕООД , Тетевен  
— " В и К – Стенето " – ЕООД , Троян 
— " Водоснабдяване  и канализация " – ООД , Търговище  
— " Водоснабдяване  и канализация " – ЕООД , Хасково 
— " Водоснабдяване  и канализация " – ООД , Шумен  
— " Водоснабдяване  и канализация " – ЕООД , Ямбол 
Czech Republic  
All contracting entities in the sectors which supply services in the water management industry defined in Section 4 
paragraph 1 letters (d), (e) of Act. N  o 137/2006 Sb. on Public Contracts.  
Examples of contracting entities:  
— Veolia Voda Česká Republika, a.s.  
— Pražské vodovody a kanalizace, a.s.  
— Severo česká vodárenská spole čnost a.s.  
— Severomoravské vodovody a kanalizace Ostrava a.s.  
— Ostravské vodárny a kanalizace a.s.Severo česká vodárenská spole čnost a.s.  
Denmark  
— Entities supplying water as defined in § 3(3) of lov om vandforsyning m.v., see Consolidation Act No 71 of 17 January 
2007  
Germany  
— Entities producing or distributing water pursuant to the Eigenbetriebsverordnungen or Eigenbetriebsgesetze of the 
Länder (public utility companies)  
— Entities producing or distributing water pursuant to the Gesetze über die kommunale Gemeinschaftsarbeit oder 
Zusammenarbeit of the Länder  
— Entities producing water pursuant to the Gesetz über Wasser- und Bodenverbände of 12 February 1991, as last 
amended on 15 May 2002  
— Publicly-owned companies producing or distributing water pursuant to the Kommunalgesetze, in particular the 
Gemeindeverordnungen of the LänderEN 2552 Official Journal of the European Union 15.12.2012
— Undertakings set up pursuant to the Aktiengesetz of 6 September 1965, as last amended on 5 January 2007, or the 
GmbH-Gesetz of 20 April 1892, as last amended on 10 November 2006, or having the legal status of a Komman ­
ditgesellschaft (limited partnership), producing or distributing water on the basis of a special contract with regional or 
local authorities  
Estonia  
Entities operating pursuant to Article 10(3) of the Public Procurement Act (RT I 21.02.2007, 15, 76) and Article 14 of 
the Competition Act (RT I 2001, 56 332):  
— AS Haapsalu Veevärk  
— AS Kuressaare Veevärk  
— AS Narva Vesi  
— AS Paide Vesi  
— AS Pärnu Vesi  
— AS Tartu Veevärk  
— AS Valga Vesi  
— AS Võru Vesi  
Ireland  
Entities producing or distributing water pursuant to the Local Government [Sanitary Services] Act 1878 to 1964  
Greece  
— ' Εταιρεία  Υδρεύσεως και Αποχετεύσεως Πρωτευούσης Α.Ε.' ('Ε.Υ.Δ.Α.Π.' or ' Ε.Υ.Δ.Α.Π. Α.Ε.'). The legal status of the 
company is governed by the provisions of Consolidated Law No 2190/1920, Law No 2414/1996 and additionally 
by the provisions of Law No 1068/80 and Law No 2744/1999  
— ' Εταιρεία  Ύδρευσης και Αποχέτευσης Θεσσαλονίκης  Α.Ε.' ('Ε.Υ.Α.Θ. Α.Ε.') governed by the provisions of Law No 
2937/2001 (Greek Official Gazette 169 Α') and of Law No 2651/1998 (Greek Official Gazette 248 Α') 
— ' Δημοτική  Επιχείρηση  Ύδρευσης και Αποχέτευσης Μείζονος Περιοχής  Βόλου ' ('ΔΕΥΑΜΒ '), which operates pursuant to Law 
No 890/1979  
— ' Δημοτικές  Επιχειρήσεις  Ύδρευσης — Αποχέτευσης ', (Water Supply and Sewerage Municipal Companies) which produce 
and distribute water pursuant to Law No 1069/80 of 23 August 1980  
— ' Σύνδεσμοι  Ύδρευσης ', (Municipal and Community Water Supply Associations) which operate pursuant to Presidential 
Decree No 410/1995, in accordance with the Κώδικ oς Δήμων και Κοινοτήτων  
— ' Δήμοι  και Κοινότητες ', (Municipalities and Communitites) which operate pursuant to Presidential Decree No 410/1995, 
in accordance with the Κώδικ oς Δήμων και Κοινοτήτων  
Spain 
— Mancomunidad de Canales de Taibilla  
— Aigües de Barcelona S.A., y sociedades filiales  
— Canal de Isabel II  
— Agencia Andaluza del Agua  
— Agencia Balear de Agua y de la Calidad Ambiental  
— Other public entities which are part of or depend on the  "Comunidades Autónomas " and on the  "Corporaciones 
locales " and which are active in the field of drinking water distribution  
— Other private entities enjoying special or exclusive rights granted by the  "Corporaciones locales " in the field of 
drinking water distribution  
France  
Regional or local authorities and public local bodies producing or distributing drinking water:  
— Régies des eaux, (examples: Régie des eaux de Grenoble, régie des eaux de Megève, régie municipale des eaux et de 
l'assainissement de Mont-de-Marsan, régie des eaux de Venelles)  
— Water transport, delivery and production bodies (examples: Syndicat des eaux d'Ile de France, syndicat départemental 
d'alimentation en eau potable de la Vendée, syndicat des eaux et de l'assainissement du Bas-Rhin, syndicat inter ­
communal des eaux de la région grenobloise, syndicat de l'eau du Var-est, syndicat des eaux et de l'assainissement du 
Bas-Rhin).EN 15.12.2012 Official Journal of the European Union 2553
Italy  
— Bodies responsible for managing the various stages of the water distribution service under the consolidated text of the 
laws on the direct assumption of control of public services by local authorities and provinces, approved by Regio 
Decreto N  o 2578 of 15 October 1925, D.P.R. N  o 902 of 4 October 1986 and Legislative Decree N  o 267 of 
18 August 2000 setting out the consolidated text of the laws on the structure of local authorities, with particular 
reference to Articles 112 and 116  
— Acquedotto Pugliese S.p.A. (D.lgs. 11.5.1999 n. 141)  
— Ente acquedotti siciliani set up by Legge Regionale N  o 2/2 of 4 September 1979 and Lege Regionale N  o 81 of 
9 August 1980, in liquidazione con Legge Regionale N  o 9 of 31 May 2004 (art. 1)  
— Ente sardo acquedotti e fognature set up by Law N  o 9 of 5 July 1963. Poi ESAF S.p.A. nel 2003 – confluita in 
ABBANOA S.p.A: ente soppresso il 29.7.2005 e posto in liquidazione con L.R. 21.4.2005 n  o 7 (art. 5, comma 1)- 
Legge finanziaria 2005  
Cyprus 
— Τα Συμβούλια Υδατοπρομήθειας , distributing water in municipal and other areas pursuant to the περί Υδατοπρομήθειας  
Δημοτικών και Άλλων  Περιοχών  Νόμου, Κεφ. 350  
Latvia 
— Subjects of public and private law which produce transmit and distribute potable water to fixed system, and which 
make purchases according to law  "Par iepirkumu sabiedrisko pakalpojumu sniedz ēju vajadz ībām" 
Lithuania  
— Entities in compliance with the requirements of Article 70 (1, 2) of the Law on Public Procurement of the Republic of 
Lithuania (Official Gazette, No. 84-2000, 1996; No. 4-102, 2006) and executing drinking water production, trans ­
portation or distribution activity in accordance with in accordance with the Law on Drinking Water and Waste Water 
Management of the Republic of Lithuania (Official Gazette, No. 82-3260, 2006).  
Luxembourg  
— Departments of the local authorities responsible for water distribution  
— Associations of local authorities producing or distributing water, set up pursuant to the loi concernant la création des 
syndicats de communes of 23 February 2001, as amended and supplemented by the Law of 23 December 1958 and 
by the Law of 29 July 1981, and pursuant to the loi ayant pour objet le renforcement de l'alimentation en eau potable 
du Grand-Duché du Luxembourg à partir du réservoir d'Esch-sur-Sûre of 31 July 1962:  
— Syndicat de communes pour la construction, l'exploitation et l'entretien de la conduite d'eau du Sud-Est – SESE  
— Syndicat des Eaux du Barrage d'Esch-sur-Sûre – SEBES  
— Syndicat intercommunal pour la distribution d'eau dans la région de l'Est – SIDERE  
— Syndicat des Eaux du Sud – SES  
— Syndicat des communes pour la construction, l'exploitation et l'entretien d'une distribution d'eau à Savelborn- 
Freckeisen  
— Syndicat pour la distribution d'eau dans les communes de Bous, Dalheim, Remich, Stadtbredimus et Waldbredimus – 
SR 
— Syndicat de distribution d'eau des Ardennes – DEA  
— Syndicat de communes pour la construction, l'exploitation et l'entretien d'une distribution d'eau dans les communes 
de Beaufort, Berdorf et Waldbillig  
— Syndicat des eaux du Centre – SEC  
Hungary  
— Entities producing, transporting or distributing of drinking water pursuant to Articles 162-163 of 2003. évi CXXIX. 
törvény a közbeszerzésekrő l and 1995. évi LVII. törvény a vízgazdálkodásról  
Malta 
— Korporazzjoni g ħas-Servizzi ta' l-Ilma (Water Services Corporation)  
— Korporazzjoni g ħas-Servizzi ta' Desalinazzjoni (Water Desalination Services)  
Netherlands  
Entities producing or distributing water according to the WaterleidingwetEN 2554 Official Journal of the European Union 15.12.2012
Austria  
Local authorities and associations of local authorities producing, transporting or distributing drinking water pursuant to 
the Wasserversorgungsgesetze of the nine Länder  
Poland 
Water and sewerage companies within the meaning of ustawa z dnia 7 czerwca 2001 r., o zbiorowym zaopatrzeniu w 
wod ę i zbiorowym odprowadzaniu ścieków, carrying on economic activity in the provision of water to the general public 
or the provision of sewage disposal services to the general public, including among others:  
— AQUANET S.A., Pozna ń 
— Górno śląskie Przedsi ębiorstwo Wodoci ągów S.A. w Katowicach 
— Miejskie Przedsi ębiorstwo Wodoci ągów i Kanalizacji S.A. w Krakowie  
— Miejskie Przedsi ębiorstwo Wodoci ągów i Kanalizacji Sp. z o.o. Wroc ław 
— Miejskie Przedsi ębiorstwo Wodoci ągów i Kanalizacji w Lublinie Sp. z o.o.  
— Miejskie Przedsi ębiorstwo Wodoci ągów i Kanalizacji w m. st. Warszawie S.A.  
— Rejonowe Przedsi ębiorstwo Wodoci ągów i Kanalizacji w Tychach S.A. 
— Rejonowe Przedsi ębiorstwo Wodoci ągów i Kanalizacji Sp. z o.o. w Zawierciu  
— Rejonowe Przedsi ębiorstwo Wodoci ągów i Kanalizacji w Katowicach S.A.  
— Wodoci ągi Ustka Sp. z o.o.  
— Zak ład Wodoci ągów i Kanalizacji Sp. z o.o., Łód ź 
— Zak ład Wodoci ągów i Kanalizacji Sp. z o.o., Szczecin  
Portugal  
— Intermunicipal Systems — Undertakings involving the State or other public entities, with a majority shareholding, and 
private undertakings, pursuant to Decreto-Lei N  o 379/93 do 5 de Novembro 1993, alterado pelo Decreto-Lei N  o 
176/99 do 25 de Outubro 1999, Decreto-Lei N  o 439-A/99 do 29 de Outubro 1999 and Decreto-Lei N  o 103/2003 
do 23 de Maio 2003. Direct administration by the State is permissible  
— Municipal Systems — Local authorities, associations of local authorities, local authority services, undertakings in 
which all or a majority of the capital is publicly owned or private undertakings pursuant to Lei 53-F/2006, do 
29 de Dezembro 2006, and to Decreto-Lei N  o 379/93 do 5 de Novembro 1993 amended by Decreto-Lei N  o 176/99 
of 25 October 1999, Decreto-Lei N  o 439-A/99 do 29 de Outubro 1999 e Decreto-Lei N  o 103/2003 do 23 de Maio 
2003  
Romania 
Departamente ale autorit ăților locale și companii care produc, transport ă și distribuie ap ă (departments of the local 
authorities and companies that produces, transport and distribute water); examples:  
— S.C. APA –C.T.T.A. S.A. Alba Iulia, Alba  
— S.C. APA –C.T.T.A. S.A. Filiala Alba Iulia S.A., Alba Iulia, Alba  
— S.C. APA –C.T.T.A. S.A. Filiala Blaj, Blaj, Alba  
— Compania de Ap ă Arad 
— S.C. Aquaterm AG 98 S.A. Curtea de Arge ș, Arge ș 
— S.C. APA Canal 2000 S.A. Pite ști, Arge ș 
— S.C. APA Canal S.A. One ști, Bac ău 
— Compania de Ap ă-Canal, Oradea, Bihor  
— R.A.J.A. Aquabis Bistri ța, Bistri ța-N ăsăud 
— S.C. APA Grup SA Botoș ani, Boto șani 
— Compania de Ap ă, Bra șov, Bra șov 
— R.A. APA, Br ăila, Br ăila 
— S.C. Ecoaquasa Sucursala C ălăra și, C ălăra și, C ălăra și 
— S.C. Compania de Ap ă Some ș S.A., Cluj, Cluj-Napoca 
— S.C. Aquasom S.A. Dej, Dej, Cluj  
— Regia Autonomă Jude țean ă de Ap ă, Constan ța, Constan țaEN 15.12.2012 Official Journal of the European Union 2555
— R.A.G.C. Târgovi ște, Târgovi ște, Dâmbovi ța 
— R.A. APA Craiova, Craiova, Dolj  
— S.C. Apa-Canal S.A., Bă ile ști, Dolj  
— S.C. Apa-Prod S.A. Deva, Deva, Hunedoara  
— R.A.J.A.C. Ia și, Ia și, Ia și 
— Direc ția Ap ă-Canal, Pa șcani, Iaș i 
— Societatea Na țional ă a Apelor Minerale (SNAM)  
Slovenia 
Entities producing, transporting or distributing drinking water, in accordance with the concession act granted pursuant to 
the Zakon o varstvu okolja (Uradni list RS, 32/93, 1/96) and the decisions issued by the municipalities.  
Mat. št. Naziv Poštna št. Kraj  
5015731  Javno komunalno podjetje Komunala 
Trbovlje d.o.o. 1420  Trbovlje  
5067936  Komunala d.o.o., javno podjetje Murska 
Sobota 9000  Murska Sobota  
5067804  Javno komunalno podjetje Komunala 
Ko čevje d.o.o. 1330  Ko čevje 
5075556  Loška Komunala, Oskrba Z Vodo In 
Plinom, d.d. Škofja Loka  4220  Škofja Loka  
5222109  Komunalno podjetje Velenje d.o.o. Izvajanje 
komunalnih dejavnosti d.o.o.  3320  Velenje  
5072107  Javno komunalno podjetje Slovenj Gradec 
d.o.o.  2380  Slovenj Gradec  
1122959  Komunala javno komunalno podjetje d.o.o. 
Gornji Grad  3342  Gornji Grad  
1332115  Režijski obrat Ob čine Jezersko  4206  Jezersko  
1332155  Režijski obrat Ob čine Komenda  1218  Komenda 
1357883  Režijski obrat Ob čine Lovrenc na Pohorju  2344  Lovrenc na Pohorju  
1563068  Komuna, javno komunalno podjetje d.o.o. 
Beltinci  9231  Beltinci  
1637177  Pindža javno komunalno podjetje d.o.o. 
Petrovci  9203  Petrovci  
1683683  Javno podjetje Edš - Ekološka Družba, d.o.o. 
Šentjernej  8310  Šentjernej  
5015367  Javno podjetje Kovod Postojna, Vodovod, 
Kanalizacija, d.o.o., Postojna 6230  Postojna  
5015707  Komunalno podjetje Vrhnika Proizvodnja In 
Distribucija Vode, d.d.  1360  Vrhnika  
5016100  Komunalno podjetje Ilirska Bistrica  6250  Ilirska Bistrica  
5046688  Javno podjetje Vodovod – Kanalizacija, 
d.o.o. Ljubljana  1000  Ljubljana  
5062403  Javno podjetje Komunala Črnomelj d.o.o. 8340  Črnomelj  
5063485  Komunala Radovljica, Javno podjetje Za 
Komunalno Dejavnost, d.o.o.  4240  Radovljica 
5067731  Komunala Kranj, javno podjetje, d.o.o.  4000  Kranj  
5067758  Javno podjetje Komunala Cerknica d.o.o.  1380  CerknicaEN 2556 Official Journal of the European Union 15.12.2012
Mat. št. Naziv Poštna št. Kraj  
5068002  Javno komunalno podjetje Radlje d.o.o. Ob 
Dravi 2360  Radlje ob Dravi  
5068126  Jkp, javno komunalno podjetje d.o.o. 
Slovenske Konjice  3210  Slovenske Konjice  
5068134  Javno komunalno podjetje Žalec d.o.o.  3310  Žalec 
5073049  Komunalno podjetje Ormož d.o.o.  2270  Ormož  
5073103  Kop javno komunalno podjetje Zagorje Ob 
Savi, d.o.o.  1410  Zagorje ob Savi  
5073120  Komunala Novo mesto d.o.o., javno 
podjetje 8000  Novo Mesto 
5102103  Javno komunalno podjetje Log d.o.o.  2390  Ravne na Koroškem  
5111501  Okp, javno podjetje za komunalne storitve 
Rogaška Slatina d.o.o. 3250  Rogaška Slatina 
5112141  Javno podjetje Komunalno stanovanjsko 
podjetje Litija, d.o.o. 1270  Litija  
5144558  Komunalno podjetje Kamnik d.d.  1241  Kamnik  
5144574  Javno komunalno podjetje Grosuplje d.o.o.  1290  Grosuplje  
5144728  Ksp Hrastnik komunalno - stanovanjsko 
Podjetje d.d.  1430  Hrastnik  
5145023  Komunalno podjetje Trži č d.o.o.  4290  Trži č 
5157064  Komunala Metlika, javno podjetje d.o.o.  8330  Metlika  
5210461  Komunalno Stanovanjska Družba d.o.o. 
Ajdovšč ina 5270  Ajdovš čina 
5213258  Javno komunalno podjetje Dravograd  2370  Dravograd  
5221897  Javno podjetje Komunala d.o.o. Mozirje  3330  Mozirje  
5227739  Javno komunalno podjetje Prodnik d.o.o.  1230  Domžale  
5243858  Komunala Trebnje d.o.o.  8210  Trebnje  
5254965  Komunala, komunalno podjetje d.o.o., 
Lendava 9220  Lendava - Lendva  
5321387  Komunalno podjetje Ptuj d.d.  2250  Ptuj  
5466016  Javno komunalno podjetje Šentjur d.o.o.  3230  Šentjur  
5475988  Javno podjetje Komunala Rade če d.o.o.  1433  Rade če 
5529522  Radenska-Ekoss, podjetje za stanovanjsko, 
komunalno in ekološko dejavnost, Radenci 
d.o.o.  9252  Radenci  
5777372  Vit-Pro d.o.o. Vitanje; Komunala Vitanje, 
javno podjetje d.o.o. 3205  Vitanje  
5827558  Komunalno podjetje Logatec d.o.o.  1370  Logatec  
5874220  Režijski obrat Ob čine Osilnica  1337  Osilnica  
5874700  Režijski obrat Ob čine Turniš če 9224  Turniš če 
5874726  Režijski obrat Ob čine Črenšovci  9232  Črenšovci  
5874734  Režijski obrat Ob čine Kobilje  9223  Dobrovnik  
5881820  Režijski obrat Ob čina Kanal ob So či 5213  KanalEN 15.12.2012 Official Journal of the European Union 2557
Mat. št. Naziv Poštna št. Kraj  
5883067  Režijski obrat Ob čina Tišina 9251  Tišina 
5883148  Režijski obrat Ob čina Železniki  4228  Železniki  
5883342  Režijski obrat Ob čine Zre če 3214  Zre če 
5883415  Režijski obrat Ob čina Bohinj 4264  Bohinjska Bistrica  
5883679  Režijski obrat Ob čina Črna na Koroškem  2393  Črna na Koroškem  
5914540  Vodovod - Kanalizacija Javno podjetje d.o.o. 
Celje  3000  Celje  
5926823  Jeko - In, javno komunalno podjetje, d.o.o., 
Jesenice  4270  Jesenice  
5945151  Javno komunalno podjetje Brezovica d.o.o.  1352  Preserje  
5156572  Kostak, komunalno in stavbno podjetje d.d. 
Krško 8270  Krško 
1162431  Vodokomunalni sistemi izgradnja in 
vzdrževanje vodokomunalnih sistemov 
d.o.o. Velike Lašč e Velike Laš če 
1314297  Vodovodna Zadruga Golnik, z.o.o.  4204  Golnik  
1332198  Režijski obrat Ob čine Dobrovnik  9223  Dobrovnik - Dobronak  
1357409  Režijski obrat Ob čine Dobje  3224  Dobje Pri Planini  
1491083  Pungrad, javno komunalno podjetje d.o.o. 
Bodonci 9265  Bodonci 
1550144  Vodovodi in kanalizacija Nova Gorica d.d.  5000  Nova Gorica 
1672860  Vodovod Murska Sobota, javno podjetje 
d.o.o.  9000  Murska Sobota  
5067545  Komunalno stanovanjsko podjetje Brežice 
d.d. 8250  Brežice  
5067782  Javno podjetje - Azienda Publica Rižanski 
Vodovod Koper d.o.o. - s.r.l.  6000  Koper - Capodistria 
5067880  Mariborski Vodovod, javno podjetje d.d.  2000  Maribor  
5068088  Javno podjetje Komunala d.o.o. Sevnica  8290  Sevnica  
5072999  Kraški Vodovod Sežana, javno podjetje 
d.o.o.  6210  Sežana  
5073251  Hydrovod d.o.o. Ko čevje 1330  Ko čevje 
5387647  Komunalno-stanovanjsko podjetje Ljutomer 
d.o.o.  9240  Ljutomer  
5817978  Vodovodna zadruga Preddvor, z.b.o.  4205  Preddvor  
5874505  Režijski obrat Ob čina Laško  Laško 
5880076  Režijski obrat Ob čine Cerkno  5282  Cerkno  
5883253  Režijski obrat Ob čine Ra če Fram  2327  Ra če 
5884624  Vodovodna zadruga Lom, z.o.o. 4290  Trži č 
5918375  Komunala, javno podjetje, Kranjska Gora, 
d.o.o.  4280  Kranjska Gora  
5939208  Vodovodna zadruga Seni čno, z.o.o.  4294  Križe 
1926764  Ekoviz d.o.o. 9000  Murska SobotaEN 2558 Official Journal of the European Union 15.12.2012
Mat. št. Naziv Poštna št. Kraj  
5077532  Komunala Tolmin, javno podjetje d.o.o.  5220  Tolmin 
5880289  Ob čina Gornja Radgona  9250  Gornja Radgona  
1274783  Wte Wassertechnik Gmbh, podružnica 
Kranjska Gora  4280  Kranjska Gora  
1785966  Wte Bled d.o.o. 4260  Bled 
1806599  Wte Essen  3270  Laško 
5073260  Komunalno stanovanjsko podjetje d.d. 
Sežana  6210  Sežana  
5227747  Javno podjetje Centralna čistilna naprava 
Domžale - Kamnik d.o.o.  1230  Domžale  
1215027  Aquasystems Gospodarjenje Z Vodami 
d.o.o.  2000  Maribor  
1534424  Javno komunalno podjetje d.o.o. Mežica  2392  Mežica 
1639285  Čistilna naprava Lendava d.o.o.  9220  Lendava - Lendva  
5066310  Nigrad, javno komunalno podjetje d.d.  2000  Maribor  
5072255  Javno podjetje-Azienda Pubblica Komunala 
Koper, d.o.o. - s.r.l.  6000  Koper - Capodistria 
5156858  Javno podjetje Komunala Izola, d.o.o. 
Azienda Pubblica Komunala Isola, s.r.l.  6310  Izola - Isola  
5338271  Gop gradbena, organizacijska in prodajna 
dejavnost, d.o.o. 8233  Mirna  
5708257  Stadij, d.o.o., Hruševje  6225  Hruševje  
5144647  Komunala, javno komunalno podjetje Idrija, 
d.o.o.  5280  Idrija  
5105633  Javno podjetje Okolje Piran  6330  Piran - Pirano  
5874327  Režijski obrat Ob čina Kranjska Gora  4280  Kranjska Gora  
1197380  Čista Narava, javno komunalno podjetje 
d.o.o. Moravske Toplice  9226  Moravske Toplice 
Slovakia 
— Entities operating public water systems in connection with production or transport and distribution of drinking water 
to the public on basis of trade licence and certificate of professional competency for operation of public water systems 
granted pursuant to Act No. 442/2002 Coll. in wording of Acts. No. 525/2003 Coll., No. 364/2004 Coll., No. 
587/2004 Coll. and No. 230/2005 Coll.  
— Entities operating water management plant pursuant to conditions referred to in Act No. 364/2004 Coll. in wording 
of Acts No. 587/2004 Coll. and No. 230/2005 Coll., on basis of the permission granted pursuant to Act No. 
135/1994 Coll. in wording of Acts No. 52/1982 Coll., No. 595/1990 Coll., No. 128/1991 Coll., No. 238/1993 
Coll., No. 416/2001 Coll., No. 533/2001 Coll. and simultaneously provide for transport or distribution of drinking 
water to the public pursuant to Act No. 442/2002 Coll. in wording of Acts No. 525/2003 Coll., No. 364/2004 Coll., 
No. 587/2004 Coll. and No. 230/2005 Coll.  
For example: 
— Bratislavská vodárenská spolo čnosť , a.s. 
— Západoslovenská vodárenská spolo čnosť , a.s. 
— Považská vodárenská spolo čnosť , a.s. 
— Severoslovenské vodárne a kanalizácie, a.s.  
— Stredoslovenská vodárenská spoloč nosť , a.s.  
— Podtatranská vodárenská spolo čnos ť, a.s.EN 15.12.2012 Official Journal of the European Union 2559
— Východoslovenská vodárenská spolo čnos ť, a.s. 
Finland  
— Water supply authorities coming under Section 3 of the vesihuoltolaki/lagen om vattentjänster (119/2001)  
Sweden  
Local authorities and municipal companies producing, transporting or distributing drinking water pursuant to lagen 
(2006:412) om allmänna vattentjänster  
United Kingdom  
— A company holding an appointment as a water undertaker or a sewerage undertaker under the Water Industry Act 
1991  
— A water and sewerage authority established by Section 62 of the Local Government etc. (Scotland) Act 1994.  
— The Department for Regional Development (Northern Ireland)  
III. URBAN RAILWAY, TRAMWAY, TROLLEYBUS OR BUS SERVICES  
Belgium  
— Société des Transports intercommunaux de Bruxelles/Maatschappij voor intercommunaal Vervoer van Brussel  
— Société régionale wallonne du Transport et ses sociétés d'exploitation (TEC Liège–Verviers, TEC Namur–Luxembourg, 
TEC Brabant wallon, TEC Charleroi, TEC Hainaut)/ Société régionale wallonne du Transport en haar exploitatiemaats ­
chappijen (TEC Liège–Verviers, TEC Namur–Luxembourg, TEC Brabant wallon, TEC Charleroi, TEC Hainaut)  
— Vlaamse Vervoermaatschappij (De Lijn)  
— Private companies benefiting from special or exclusive rights  
Bulgaria 
— " Метрополитен " ЕАД , София  
— " Столичен  електротранспорт " ЕАД , София  
— " Столичен  автотранспорт " ЕАД , София  
— " Бургасбус " ЕООД , Бургас  
— " Градски  транспорт " ЕАД , Варна  
— " Тролейбусен  транспорт " ЕООД , Враца 
— " Общински  пътнически  транспорт " ЕООД , Габрово  
— " Автобусен  транспорт " ЕООД , Добрич 
— " Тролейбусен  транспорт " ЕООД , Добрич 
— " Тролейбусен  транспорт " ЕООД , Пазарджик 
— " Тролейбусен  транспорт " ЕООД , Перник 
— " Автобусни  превози " ЕАД , Плевен  
— " Тролейбусен  транспорт " ЕООД , Плевен  
— " Градски  транспорт  Пловдив " ЕАД , Пловдив 
— " Градски  транспорт " ЕООД , Русе  
— " Пътнически  превози " ЕАД , Сливен  
— " Автобусни  превози " ЕООД , Стара  Загора 
— " Тролейбусен  транспорт " ЕООД , Хасково 
Czech Republic  
All contracting entities in the sectors which supply services in the field of urban railway, tramway, trolleybus or bus 
services defined in the Section 4 paragraph 1 letter (f) of Act No. 137/2006 Coll. on Public Contracts, as amended.  
Examples of contracting entities:  
— Dopravní podnik hl.m. Prahy, akciová spole čnost  
— Dopravní podnik m ěsta Brna, a.s.EN 2560 Official Journal of the European Union 15.12.2012
— Dopravní podnik Ostrava a.s.  
— Plze ňské m ěstské dopravní podniky, a.s.  
— Dopravní podnik m ěsta Olomouce, a.s.  
Denmark  
— DSB 
— DSB S-tog A/S  
— Entities providing bus services to the public (ordinary regular services) on the basis of an authorisation pursuant to lov 
om buskørsel, see Consolidation Act No 107 of 19 February 2003  
— Metroselskabet I/S  
Germany  
Undertakings providing, on the basis of an authorisation, short-distance transport services to the public pursuant to the 
Personenbeförderungsgesetz of 21 March 1961, as last amended on 31 October 2006  
Estonia  
— Entities operating pursuant to Article 10(3) of the Public Procurement Act (RT I 21.02.2007,15, 76) and Article 14 of 
the Competition Act (RT I 2001, 56 332)  
— AS Tallinna Autobussikoondis  
— AS Tallinna Trammi- ja Trollibussikoondis  
— Narva Bussiveod AS  
Ireland  
— Iarnród Éireann [Irish Rail]  
— Railway Procurement Agency  
— Luas [Dublin Light Rail]  
— Bus Éireann [Irish Bus]  
— Bus Átha Cliath [Dublin Bus]  
— Entities providing transport services to the public pursuant to the amended Road Transport Act 1932.  
Greece  
— ' Ηλεκτροκίνητα  Λεωφορεία  Περιοχής  Αθηνών  - Πειραιώς  Α.Ε.' ('Η.Λ.Π.Α.Π. Α.Ε.') (Athens-Pireaeus Trolley Buses S.A), 
established and operating pursuant to Legislative Decree No 768/1970 ( Α'273), Law No 588/1977 ( Α'148) and Law 
No 2669/1998 ( Α'283)  
— ' Ηλεκτρικοί  Σιδηρόδρομοι  Αθηνών  – Πειραιώς ' ('Η.Σ.Α.Π. Α.Ε.') (Athens-Piraeus Electric Railways), established and 
operating pursuant to Laws Nos 352/1976 ( Α' 147) and 2669/1998 ( Α'283)  
— ' Οργανισμός  Αστικών Συγκοινωνιών Αθηνών  Α.Ε.' ('Ο.Α.ΣΑ. Α.Ε.') (Athens Urban Transport Organization S.A), established 
and operating pursuant to Laws Nos 2175/1993 ( Α'211) and 2669/1998 ( Α'283)  
— ' Εταιρεία  Θερμικών  Λεωφορείων  Α.Ε.' ('Ε.Θ. Ε.Λ. Α.Ε.'), (Company of Thermal Buses S.A.), established and operating 
pursuant to Laws Nos 2175/1993 ( Α'211) and 2669/1998 ( Α'283)  
— ' Αττικό Μετρό Α.Ε.' (Attiko Metro S.A), established and operating pursuant to Law No 1955/1991  
— " Οργανισμός  Αστικών Συγκοινωνιών Θεσσαλονίκης " ("Ο.Α.Σ.Θ."), established and operating pursuant to Decree No 
3721/1957, Legislative Decree No 716/1970 and Laws Nos 866/79 and 2898/2001 ( Α'71) 
— " Κοινό Ταμείο  Είσπραξης Λεωφορείων" ( "Κ.Τ.Ε.Λ."), operating pursuant to Law No 2963/2001 ( Α'268)  
— " Δημοτικές  Επιχειρήσεις  Λεωφορείων  Ρόδου και Κω", otherwise known as  "ΡΟΔΑ " and  "ΔΕΑΣ ΚΩ" respectively, operating 
pursuant to Law No 2963/2001 ( Α'268)  
Spain 
— Entities that provide urban transport public services pursuant to  "Ley 7/1985 Reguladora de las Bases de Régimen 
Local of 2 April 1985; Real Decreto legislativo 781/1986, de 18 de abril, por el que se aprueba el texto refundido de 
las disposiciones legales vigentes en materia de régimen local " and corresponding regional legislation, if appropriate  
— Entities providing bus services to the public pursuant to the transitory provision number three of  "Ley 16/1987, de 
30 de julio, de Ordenación de los Transportes Terrestres " 
Examples:  
— Empresa Municipal de Transportes de MadridEN 15.12.2012 Official Journal of the European Union 2561
— Empresa Municipal de Transportes de Málaga  
— Empresa Municipal de Transportes Urbanos de Palma de Mallorca  
— Empresa Municipal de Transportes Públicos de Tarragona  
— Empresa Municipal de Transportes de Valencia  
— Transporte Urbano de Sevilla, S.A.M. (TUSSAM)  
— Transporte Urbano de Zaragoza, S.A. (TUZSA)  
— Entitat Metropolitana de Transport - AMB  
— Eusko Trenbideak, s.a.  
— Ferrocarril Metropolitá de Barcelona, sa  
— Ferrocariles de la Generalitat Valenciana  
— Consorcio de Transportes de Mallorca  
— Metro de Madrid  
— Metro de Málaga, S.A.  
— Red Nacional de los Ferrocarriles Españoles (Renfe)  
France  
— Entities providing transport services to the public pursuant to Article 7-II of Loi d'orientation des transports intérieurs 
n o 82-1153 of 30 December 1982  
— Régie des transports de Marseille  
— RDT 13 Régie départementale des transports des Bouches du Rhône  
— Régie départementale des transports du Jura  
— RDTHV Régie départementale des transports de la Haute-Vienne  
— Régie autonome des transports parisiens, Société nationale des chemins de fer français and other entities providing 
transport services on the basis of an authorisation granted by the Syndicat des transports d'Île-de-France, pursuant to 
Ordonnance n  o 59-151 of 7 January 1959 as amended and the Decrees implementing it with regard to the 
organisation of passenger transport in the Île-de-France region  
— Réseau ferré de France, State-owned company set up by Law n  o 97-135 of 13 February 1997  
— Regional or local authorities or groups of regional or local authorities being an organisational authority for transports 
(example: Communauté urbaine de Lyon)  
Italy  
Entities, companies and undertakings providing public transport services by rail, automated system, tramway, trolleybus 
or bus or managing the relevant infrastructures at national, regional or local level  
They include, for example:  
— Entities, companies and undertakings providing public transport services on the basis of an authorisation pursuant to 
Decreto of the Ministro dei Trasporti N  o 316 of 1 December 2006  "Regolamento recante riordino dei servizi 
automobilistici interregionali di competenza statale " 
— Entities, companies and undertakings providing transport services to the public pursuant to Article 1(4) or (15) of 
Regio Decreto N  o 2578 of 15 October 1925 — Approvazione del testo unico della legge sull'assunzione diretta dei 
pubblici servizi da parte dei comuni e delle province  
— Entities, companies and undertakings providing transport services to the public pursuant to Decreto Legislativo N  o 
422 of 19 November 1997 — Conferimento alle regioni ed agli enti locali di funzioni e compiti in materia di 
trasporto pubblico locale, under the terms of Article 4(4) of Legge N  o 59 of 15 March 1997 — as amended by 
Decreto Legislativo N  o 400 of 20 September 1999, and by Article 45 of Legge N  o 166 of 1 August 2002  
— Entities, companies and undertakings providing public transport services pursuant to Article 113 of the consolidated 
text of the laws on the structure of local authorities, approved by Legge N  o 267 of 18 August 2000 as amended by 
Article 35 of Legge N  o 448 of 28 December 2001  
— Entities, companies and undertakings operating on the basis of a concession pursuant to Article 242 or 256 of Regio 
Decreto N  o 1447 of 9 May 1912 approving the consolidated text of the laws on le ferrovie concesse all'industria 
privata, le tramvie a trazione meccanica e gli automobiliEN 2562 Official Journal of the European Union 15.12.2012
— Entities, companies and undertakings and local authorities operating on the basis of a concession pursuant to 
Article 4 of Legge N  o 410 of 4 June 1949 — Concorso dello Stato per la riattivazione dei pubblici servizi di 
trasporto in concessione  
— Entities, companies and undertakings operating on the basis of a concession pursuant to Article 14 of Legge N  o 1221 
of 2 August 1952 — Provvedimenti per l'esercizio ed il potenziamento di ferrovie e di altre linee di trasporto in 
regime di concessione  
Cyprus 
Latvia 
Subjects of public and private law which provide services of passenger convey on buses, trolleybuses and/or trams at least 
in such cities: Riga, Jurmala Liepaja, Daugavpils, Jelgava, Rezekne and Ventspils  
Lithuania  
— Akcin ė bendrov ė "Autrolis " 
— Uždaroji akcin ė bendrov ė "Vilniaus autobusai " 
— Uždaroji akcin ė bendrov ė "Kauno autobusai " 
— Uždaroji akcin ė bendrov ė "Vilniaus troleibusai " 
— Other entities in compliance with the requirements of Article 70 (1, 2) of the Law on Public Procurement of the 
Republic of Lithuania (Official Gazette, No. 84-2000, 1996; No. 4-102, 2006) and operating in the field of urban 
railway, tramway, trolleybus or bus services in accordance with the Code of Road Transport of the Republic of 
Lithuania (Official Gazette, No. 119-2772, 1996)  
Luxembourg  
— Chemins de fer luxembourgeois (CFL)  
— Service communal des autobus municipaux de la Ville de Luxembourg  
— Transports intercommunaux du canton d'Esch–sur–Alzette (TICE)  
— Bus service undertakings operating pursuant to the règlement grand-ducal concernant les conditions d'octroi des 
autorisations d'établissement et d'exploitation des services de transports routiers réguliers de personnes rémunérées of 
3 February 1978  
Hungary  
— Entities providing scheduled local and long distance public bus transport services pursuant to Articles 162-163 of 
2003. évi CXXIX. törvény a közbeszerzésekr ől and 1988. évi I. törvény a közúti közlekedésr ől 
— Entities providing national public passenger transport by rail pursuant to Articles 162-163 of 2003. évi CXXIX. 
törvény a közbeszerzésekrő l and 2005. évi CLXXXIII. törvény a vasúti közlekedésr ől 
Malta 
— L-Awtorita' dwar it-Trasport ta' Malta (Malta Transport Authority)  
Netherlands  
Entities providing transport services to the public pursuant to chapter II (Openbaar Vervoer) of the Wet Personenvervoer. 
For instance:  
— RET (Rotterdam)  
— HTM (Den Haag)  
— GVB (Amsterdam)  
Austria  
Entities authorised to provide transport services pursuant to the Eisenbahngesetz, BGBl. No 60/1957, as amended, or the 
Kraftfahrliniengesetz, BGBl. I No 203/1999, as amended  
Poland 
(1) Entities providing urban railway services, operating on the basis of a concession issued in accordance with ustawa z 
dnia 28 marca 2003 r. o transporcie kolejowym  
(2) Entities providing urban bus transport services for the general public, operating on the basis of an authorisation 
according to ustawa z dnia 6 wrze śnia 2001 r. o transporcie drogowym and entities providing urban transport 
services for the general public,EN 15.12.2012 Official Journal of the European Union 2563
including among others:  
— Komunalne Przedsi ębiorstwo Komunikacyjne Sp. z o.o., Bia łystok  
— Komunalny Zak ład Komunikacyjny Sp. z o.o., Bia łystok  
— Miejski Zak ład Komunikacji Sp. z o.o., Grudzi ądz 
— Miejski Zak ład Komunikacji Sp. z o.o. w Zamo ściu 
— Miejskie Przedsi ębiorstwo Komunikacyjne - Łód ź Sp. z o.o.  
— Miejskie Przedsi ębiorstwo Komunikacyjne Sp. z o. o., Lublin  
— Miejskie Przedsi ębiorstwo Komunikacyjne S.A., Kraków  
— Miejskie Przedsi ębiorstwo Komunikacyjne S.A., Wroc ław 
— Miejskie Przedsi ębiorstwo Komunikacyjne Sp. z o.o., Cz ęstochowa 
— Miejskie Przedsi ębiorstwo Komunikacyjne Sp. z ο.ο., Gniezno  
— Miejskie Przedsi ębiorstwo Komunikacyjne Sp. z ο.ο., Olsztyn  
— Miejskie Przedsi ębiorstwo Komunikacyjne Sp. z o.o., Radomsko  
— Miejskie Przedsi ębiorstwo Komunikacyjne Sp. z ο.ο., Wa łbrzych  
— Miejskie Przedsi ębiorstwo Komunikacyjne w Poznaniu Sp. z o.o.  
— Miejskie Przedsi ębiorstwo Komunikacyjne Sp. z o.o. w Świdnicy  
— Miejskie Zak łady Komunikacyjne Sp. z o.o., Bydgoszcz  
— Miejskie Zak łady Autobusowe Sp. z o.o., Warszawa  
— Opolskie Przedsi ębiorstwo Komunikacji Samochodowej S.A. w Opolu  
— Polbus - PKS Sp. z o.o., Wroc ław 
— Polskie Koleje Linowe Sp. z o.o., Zakopane  
— Przedsi ębiorstwo Komunikacji Miejskiej Sp. z o.o., Gliwice  
— Przedsi ębiorstwo Komunikacji Miejskiej Sp. z o.o. w Sosnowcu  
— Przedsi ębiorstwo Komunikacji Samochodowej Leszno Sp. z o.o.  
— Przedsi ębiorstwo Komunikacji Samochodowej S.A., K łodzko 
— Przedsi ębiorstwo Komunikacji Samochodowej S.A., Katowice  
— Przedsi ębiorstwo Komunikacji Samochodowej w Brodnicy S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Dzier żoniowie S.A. 
— Przedsi ębiorstwo Komunikacji Samochodowej w Kluczborku Sp. z o.o.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Kro śnie S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Raciborzu Sp. z o.o.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Rzeszowie S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Strzelcach Opolskich S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej Wieluń Sp. z o.o.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Kamiennej Górze Sp. z. ο.ο. 
— Przedsi ębiorstwo Komunikacji Samochodowej w Bia łymstoku S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Bielsku-Bia łej S.A. 
— Przedsi ębiorstwo Komunikacji Samochodowej w Boles ławcu Sp. z o.o. 
— Przedsi ębiorstwo Komunikacji Samochodowej w Cieszynie Sp. z ο.ο. 
— Przedsi ębiorstwo Przewozu Towarów Powszechnej Komunikacji Samochodowej S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Boles ławcu Sp. z ο.ο 
— Przedsi ębiorstwo Komunikacji Samochodowej w Mi ńsku Mazowieckim S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Siedlcach S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej  "SOKO ŁÓW" w Soko łowie Podlaskim S.A.EN 2564 Official Journal of the European Union 15.12.2012
— Przedsi ębiorstwo Komunikacji Samochodowej w Garwolinie S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Lubaniu Sp. z o.o.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Łukowie S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Wadowicach S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Staszowie Sp. z o.o.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Krakowie S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w D ębicy S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Zawierciu S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Żyrardowie S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Pszczynie Sp. z o.o.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Pł ocku S.A. 
— Przedsi ębiorstwo Spedycyjno-Transportowe  "Transgór " Sp. z o.o.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Stalowej Woli S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Jaros ławiu S.A. 
— Przedsi ębiorstwo Komunikacji Samochodowej w Ciechanowie S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w M ławie S.A. 
— Przedsi ębiorstwo Komunikacji Samochodowej w Nysie Sp. z o.o.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Ostrowcu Świ ętokrzyskim S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Kielcach S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Ko ńskich S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w J ędrzejowie Spó łka Akcyjna  
— Przedsi ębiorstwo Komunikacji Samochodowej w O ławie Spó łka Akcyjna  
— Przedsi ębiorstwo Komunikacji Samochodowej w Wa łbrzychu Sp. z o.o 
— Przedsi ębiorstwo Komunikacji Samochodowej w Busku Zdroju S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Ostro łęce S.A. 
— Tramwaje Śląskie S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Olkuszu S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Przasnyszu S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Nowym S ączu S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej Radomsko Sp. z o.o.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Myszkowie Sp. z ο.ο. 
— Przedsi ębiorstwo Komunikacji Samochodowej w Lubli ńcu Sp. z o.o. 
— Przedsi ębiorstwo Komunikacji Samochodowej w G łubczycach Sp. z o.o. 
— PKS w Suwa łkach S.A. 
— Przedsi ębiorstwo Komunikacji Samochodowej w Koninie S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Turku S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Zgorzelcu Sp. z o.o.  
— PKS Nowa Sól Sp. z o.o. 
— Przedsi ębiorstwo Komunikacji Samochodowej Zielona Góra Sp. z o.o.  
— Przedsi ębiorstwo Komunikacji Samochodowej Sp. z o.o. w Przemy ślu 
— Przedsi ębiorstwo Pa ństwowej Komunikacji Samochodowej, Ko ło 
— Przedsi ębiorstwo Pa ństwowej Komunikacji Samochodowej, Bi łgoraj  
— Przedsi ębiorstwo Komunikacji Samochodowej Cz ęstochowa S.A.  
— Przedsi ębiorstwo Pa ństwowej Komunikacji Samochodowej, Gda ńskEN 15.12.2012 Official Journal of the European Union 2565
— Przedsi ębiorstwo Pa ństwowej Komunikacji Samochodowej, Kalisz  
— Przedsi ębiorstwo Pa ństwowej Komunikacji Samochodowej, Konin  
— Przedsi ębiorstwo Pa ństwowej Komunikacji Samochodowej, Nowy Dwór Mazowiecki  
— Przedsi ębiorstwo Pa ństwowej Komunikacji Samochodowej, Starogard Gda ński 
— Przedsi ębiorstwo Pa ństwowej Komunikacji Samochodowej, Toru ń 
— Przedsi ębiorstwo Pa ństwowej Komunikacji Samochodowej, Warszawa  
— Przedsi ębiorstwo Komunikacji Samochodowej w Bia łymstoku S.A.  
— Przedsi ębiorstwo Komunikacji Samochodowej w Cieszynie Sp, z o.o.  
— Przedsi ębiorstwo Pa ństwowej Komunikacji Samochodowej w Gnie źnie 
— Przedsi ębiorstwo Pa ństwowej Komunikacji Samochodowej w Krasnymstawie  
— Przedsi ębiorstwo Pa ństwowej Komunikacji Samochodowej w Olsztynie  
— Przedsi ębiorstwo Pa ństwowej Komunikacji Samochodowej w Ostrowie Wlkp.  
— Przedsi ębiorstwo Pa ństwowej Komunikacji Samochodowej w Poznaniu  
— Przedsi ębiorstwo Pa ństwowej Komunikacji Samochodowej w Zgorzelcu Sp. z o.o.  
— Szczeci ńsko-Polickie Przedsi ębiorstwo Komunikacyjne Sp. z o.o.  
— Tramwaje Śląskie S.A., Katowice  
— Tramwaje Warszawskie Sp. z o.o.  
— Zak ład Komunikacji Miejskiej w Gda ńsku Sp. z o.o.  
Portugal  
— Metropolitano de Lisboa, E.P., pursuant to Decreto-Lei N  o 439/78 do 30 de Dezembro de 1978  
— Local authorities, local authority services and local authority undertakings under Lei N  o 58/98 of 18 August 1998, 
which provide transport services pursuant to Lei N  o 159/99 do 14 de Septembro 1999  
— Public authorities and public undertakings providing railway services pursuant to Lei N  o 10/90 do 17 de Março 1990  
— Entities providing public transport services pursuant to Article 98 of the Regulamento de Transportes em Automóveis 
(Decreto N  o 37272 do 31 de Dezembro 1948)  
— Entities providing public transport services pursuant to Lei N  o 688/73 do 21 de Dezembro 1973  
— Entities providing public transport services pursuant to Decreto-Lei N  o 38144 do 31 de Dezembro 1950  
— Metro do Porto, S.A., pursuant to Decreto-Lei N  o 394-A/98 do 15 de Dezembro 1998, as amended by Decreto-Lei N  o 
261/2001 do 26 September 2001  
— Normetro, S.A., pursuant to Decreto-Lei N  o 394-A/98 of 15 December 1998, as amended by Decreto-Lei N  o 
261/2001 do 26 de Septembro 2001  
— Metropolitano Ligeiro de Mirandela, S.A., pursuant to Decreto-Lei N  o 24/95 do 8 de Fevereiro 1995  
— Metro do Mondego, S.A., pursuant to Decreto-Lei N  o 10/2002 do 24 de Janeiro 2002  
— Metro Transportes do Sul, S.A., pursuant to Decreto-Lei N  o 337/99 do 24 de Agosto 1999  
— Local authorities and local authority undertakings providing transport services pursuant to Lei N  o 159/99 do 14 de 
Septembro 1999  
Romania 
— S.C. de transport cu metroul Bucure ști - "Metrorex " S.A. 
— Regii autonome locale de transport urban de c ălători 
Slovenia  
Companies providing public urban bus transport pursuant to the Zakon o prevozih v cestnem prometu (Uradni list RS, 
72/94, 54/96, 48/98 in 65/99).  
Mat. št. Naziv Poštna št. Kraj  
1540564  AVTOBUSNI PREVOZI RIŽANA d.o.o. 
Dekani  6271  DEKANIEN 2566 Official Journal of the European Union 15.12.2012
Mat. št. Naziv Poštna št. Kraj  
5065011  AVTOBUSNI PROMET Murska Sobota d.d.  9000  MURSKA SOBOTA  
5097053  Alpetour potovalna agencija  4000  Kranj  
5097061  ALPETOUR, špedicija in transport, d.d. 
Škofja Loka 4220  ŠKOFJA LOKA  
5107717  INTEGRAL BREBUS Brežice d.o.o. 8250  BREŽICE  
5143233  IZLETNIK CELJE d.d., prometno in 
turisti čno podjetje Celje  3000  CELJE  
5143373  AVRIGO DRUŽBA ZA AVTOBUSNI 
PROMET IN TURIZEM d.d. NOVA GORICA 5000  NOVA GORICA 
5222966  JAVNO PODJETJE LJUBLJANSKI POTNIŠKI 
PROMET d.o.o.  1000  LJUBLJANA 
5263433  CERTUS AVTOBUSNI PROMET MARIBOR 
d.d. 2000  MARIBOR  
5352657  I & I - Avtobusni Prevozi d.d. Koper  6000  KOPER - CAPODISTRIA  
5357845  Meteor Cerklje  4207  Cerklje  
5410711  KORATUR Avtobusni promet in turizem 
d.d. Prevalje  2391  PREVALJE  
5465486  INTEGRAL, Avto. Promet Trži č, d.d. 4290  TRŽI Č 
5544378  KAM-BUS Družba za prevoz potnikov, 
turizem in vzdrževanje vozil, d.d. Kamnik  1241  KAMNIK  
5880190  MPOV storitve in trgovina d.o.o. Vinica  8344  VINICA  
Slovakia 
— Carriers operating, on basis of the licence, public passenger transport on tramway, trolleybus, special or cable way 
pursuant to Article 23 of the Act No. 164/1996 Coll. in wording of Acts No. 58/1997 Coll., No. 260/2001 Coll., No. 
416/2001 Coll. and No. 114/2004 Coll.  
— Carriers operating regular domestic bus transport for the public on the territory of the Slovak Republic, or on the part 
of the territory of the foreign state as well, or on determined part of the territory of the Slovak Republic on basis of 
the permission to operate the bus transport and on basis of the transport licence for specific route, which are granted 
pursuant to Act No. 168/1996 Coll. in wording of Acts No. 386/1996 Coll., No. 58/1997 Coll., No. 340/2000 Coll., 
No. 416/2001 Coll., No. 506/2002 Coll., No. 534/2003 Coll. and No. 114/2004 Coll.  
For example: 
— Dopravný podnik Bratislava, a.s.  
— Dopravný podnik mesta Košice, a.s.  
— Dopravný podnik mesta Prešov, a.s.  
— Dopravný podnik mesta Žilina, a.s.  
Finland  
Entities providing regular coach transport services under a special or exclusive licence pursuant to the laki luvanvaraisesta 
henkilöliikenteestä tiellä/ lagen om tillståndspliktig persontrafik på väg (343/1991) and municipal transport authorities 
and public enterprises providing public transport services by bus, rail or underground railway, or maintaining a network 
for the purpose of providing such transport services  
Sweden  
— Entities operating urban railway or tramway services pursuant to lagen (1997:734) om ansvar för viss kollektiv 
persontrafik and lagen (1990:1157) säkerhet vid tunnelbana och spårväg  
— Public entities or private entities operating a trolley bus or bus service pursuant with lagen (1997:734) om ansvar för 
viss kollektiv persontrafik and yrkestrafiklagen (1998:490)  
United Kingdom  
— London Regional TransportEN 15.12.2012 Official Journal of the European Union 2567
— London Underground Limited  
— Transport for London  
— A subsidiary of Transport for London within the meaning of Section 424(1) of the Greater London Authority Act 
1999  
— Strathclyde Passenger Transport Executive  
— Greater Manchester Passenger Transport Executive  
— Tyne and Wear Passenger Transport Executive  
— Brighton Borough Council  
— South Yorkshire Passenger Transport Executive  
— South Yorkshire Supertram Limited  
— Blackpool Transport Services Limited  
— Conwy County Borough Council  
— A person who provides a London local service as defined in Section 179(1) of the Greater London Authority Act 
1999 (a bus service) in pursuance of an agreement entered into by Transport for London under Section 156(2) of that 
Act or in pursuance of a transport subsidiary's agreement as defined in Section 169 of that Act  
— Northern Ireland Transport Holding Company  
— A person who holds a road service licence under Section 4(1) of the Transport Act (Northern Ireland) 1967 which 
authorises him to provide a regular service within the meaning of that licence  
IV. MARITIME OR INLAND PORT OR OTHER TERMINAL FACILITIES  
Belgium  
— Gemeentelijk Havenbedrijf van Antwerpen  
— Havenbedrijf van Gent  
— Maatschappij der Brugse Zeevaartinrichtigen  
— Port autonome de Charleroi  
— Port autonome de Namur  
— Port autonome de Liège  
— Port autonome du Centre et de l'Ouest  
— Société régionale du Port de Bruxelles/Gewestelijke Vennootschap van de Haven van Brussel  
— Waterwegen en Zeekanaal  
— De Scheepvaart  
Bulgaria  
ДП " Пристанищна  инфраструктура " 
Entities which on the bases of special or exclusive rights perform exploitation of ports for public transport with national 
importance or parts thereof, listed in Annex No 1 to Article 103a of the Закона за морските пространства , вътрешните  
водни  пътища и пристанищата  на Република  България  (обн., ДВ, бр.12/11.02.2000):  
— " Пристанище  Варна " ЕАД 
— " Порт  Балчик " АД 
— " БМ Порт" АД 
— " Пристанище  Бургас " ЕАД 
— " Пристанищен  комплекс – Русе" ЕАД 
— " Пристанищен  комплекс – Лом" ЕАД 
— " Пристанище  Видин " ЕООД  
— " Драгажен  флот – Истър " АД 
— " Дунавски  индустриален  парк" АДEN 2568 Official Journal of the European Union 15.12.2012
Entities which on the bases of special or exclusive rights perform exploitation of ports for public transport with regional 
importance or parts thereof, listed in Annex No 2 to Article 103a of the Закона за морските пространства , вътрешните  
водни  пътища и пристанищата  на Република  България  (обн., ДВ, бр.12/11.02.2000):  
— " Фиш Порт" АД 
— Кораборемонтен  завод " Порт  - Бургас " АД 
— " Либърти  металс  груп" АД 
— " Трансстрой  – Бургас " АД 
— " Одесос  ПБМ " АД 
— " Поддържане чистотата  на морските води" АД 
— " Поларис  8" ООД  
— " Лесил " АД 
— " Ромпетрол – България " АД 
— " Булмаркет – ДМ" ООД  
— " Свободна  зона – Русе" ЕАД 
— " Дунавски  драгажен  флот" – АД 
— " Нарен " ООД  
— " ТЕЦ Свилоза " АД 
— НЕК ЕАД – клон " АЕЦ – Белене " 
— " Нафтекс  Петрол " ЕООД  
— " Фериботен  комплекс " АД 
— " Дунавски  драгажен  флот Дуним " АД 
— " ОМВ  България " ЕООД  
— СО МАТ АД – клон Видин  
— " Свободна  зона – Видин " ЕАД 
— " Дунавски  драгажен  флот Видин " 
— " Дунав  турс" АД 
— " Меком " ООД  
— " Дубъл Ве Ко" ЕООД  
Czech Republic  
All contracting entities in the sectors which exploit specified geographical area for the purposes of the provision and 
operation of maritime or inland ports or other terminal facilities to carriers by air, sea or inland waterways (ruled by the 
Section 4 paragraph 1 letter (i) of Act No. 137/2006 Coll. on Public Contracts, as amended).  
Examples of contracting entities:  
— České p řístavy, a.s. 
Denmark  
— Ports as defined in § 1 of lov om havne, see Act No 326 of 28 May 1999  
Germany  
— Seaports owned totally or partially by territorial authorities (Länder, Kreise Gemeinden)  
— Inland ports subject to the Hafenordnung pursuant to the Wassergesetze of the Länder  
Estonia  
— Entities operating pursuant to Article 10 (3) of the Public Procurement Act (RT I 21.02.2007, 15, 76) and Article 14 
of the Competition Act (RT I 2001, 56 332):  
— AS Saarte Liinid  
— AS Tallinna SadamEN 15.12.2012 Official Journal of the European Union 2569
Ireland  
— Ports operating pursuant to Harbours Acts 1946 to 2000  
— Port of Rosslare Harbour operating pursuant to the Fishguard and Rosslare Railways and Harbours Acts 1899  
Greece  
— ' Οργανισμός  Λιμένος  Βόλου Ανώνυμη  Εταιρεία ' ('Ο.Λ.Β. Α.Ε.'), pursuant to Law No 2932/01  
— ' Οργανισμός  Λιμένος  Ελευσίνας Ανώνυμη  Εταιρεία ' ('Ο.Λ.Ε. Α.Ε.'), pursuant to Law No 2932/01  
— ' Οργανισμός  Λιμένος  Ηγουμενίτσας Ανώνυμη  Εταιρεία ' ('Ο.Λ.ΗΓ. Α.Ε.'), pursuant to Law No 2932/01  
— ' Οργανισμός  Λιμένος  Ηρακλείου  Ανώνυμη  Εταιρεία ' ('Ο.Λ.Η. Α.Ε.'), pursuant to Law No 2932/01  
— ' Οργανισμός  Λιμένος  Καβάλας  Ανώνυμη  Εταιρεία ' ('Ο.Λ.Κ. Α.Ε.'), pursuant to Law No 2932/01  
— ' Οργανισμός  Λιμένος  Κέρκυρας Ανώνυμη  Εταιρεία ' ('Ο.Λ.ΚΕ. Α.Ε.'), pursuant to Law No 2932/01  
— ' Οργανισμός  Λιμένος  Πατρών Ανώνυμη  Εταιρεία ' ('Ο.Λ.ΠΑ. Α.Ε.'), pursuant to Law No 2932/01  
— ' Οργανισμός  Λιμένος  Λαυρίου Ανώνυμη  Εταιρεία ' ('Ο.Λ.Λ. Α.Ε.'), pursuant to Law No 2932/01  
— ' Οργανισμός  Λιμένος  Ραφήνας Ανώνυμη  Εταιρεία ' ('Ο.Λ.Ρ. Α.Ε'), pursuant to Law No 2932/01  
— (Port Authorities)  
— Other ports, Δημοτικά και Νομαρχιακά  Ταμεία  (Municipal and Prefectural Ports) governed by Presidential Decree No 
649/1977., Law 2987/02, Pres.Decree 362/97 and Law 2738/99  
Spain 
— Ente público Puertos del Estado  
— Autoridad Portuaria de Alicante  
— Autoridad Portuaria de Almería – Motril  
— Autoridad Portuaria de Avilés  
— Autoridad Portuaria de la Bahía de Algeciras  
— Autoridad Portuaria de la Bahía de Cádiz  
— Autoridad Portuaria de Baleares  
— Autoridad Portuaria de Barcelona  
— Autoridad Portuaria de Bilbao  
— Autoridad Portuaria de Cartagena  
— Autoridad Portuaria de Castellón  
— Autoridad Portuaria de Ceuta  
— Autoridad Portuaria de Ferrol – San Cibrao  
— Autoridad Portuaria de Gijón  
— Autoridad Portuaria de Huelva  
— Autoridad Portuaria de Las Palmas  
— Autoridad Portuaria de Málaga  
— Autoridad Portuaria de Marín y Ría de Pontevedra  
— Autoridad Portuaria de Melilla  
— Autoridad Portuaria de Pasajes  
— Autoridad Portuaria de Santa Cruz de Tenerife  
— Autoridad Portuaria de Santander  
— Autoridad Portuaria de Sevilla  
— Autoridad Portuaria de Tarragona  
— Autoridad Portuaria de Valencia  
— Autoridad Portuaria de Vigo  
— Autoridad Portuaria de Villagarcía de ArousaEN 2570 Official Journal of the European Union 15.12.2012
— Other port authorities of the  "Comunidades Autónomas " of Andalucía, Asturias, Baleares, Canarias, Cantabria, 
Cataluña, Galicia, Murcia, País Vasco y Valencia  
France  
— Port autonome de Paris set up pursuant to Loi n  o 68-917 relative au port autonome de Paris of 24 October 1968  
— Port autonome de Strasbourg set up pursuant to the convention entre l'Etat et la ville de Strasbourg relative à la 
construction du port rhénan de Strasbourg et à l'exécution de travaux d'extension de ce port of 20 May 1923, 
approved by the Law of 26 April 1924  
— Ports autonomes operating pursuant to Articles L. 111-1 et seq. of the code des ports maritimes, having legal 
personality:  
— Port autonome de Bordeaux  
— Port autonome de Dunkerque  
— Port autonome de La Rochelle  
— Port autonome du Havre  
— Port autonome de Marseille  
— Port autonome de Nantes-Saint-Nazaire  
— Port autonome de Pointe-à-Pitre  
— Port autonome de Rouen  
— Ports without legal personality, property of the State (décret n  o 2006-330 of 20 march 2006 fixant la liste des ports 
des départements d'outre-mer exclus du transfert prévu à l'article 30 de la loi du 13 août 2004 relative aux libertés et 
responsabilités locales), whose management has been conceded to the local chambres de commerce et d'industrie:  
— Port de Fort de France (Martinique)  
— Port de Dégrad des Cannes (Guyane)  
— Port-Réunion (île de la Réunion)  
— Ports de Saint-Pierre et Miquelon  
— Ports without legal personality whose property has been transferred to the regional or local authorities, and whose 
management has been committed to the local chambres de commerce et d'industrie (Article 30 of Loi n  o 2004-809 
of 13 August 2004 relative aux libertés et responsabilités locales, as amended by Loi n  o 2006-1771 of 30 December 
2006):  
— Port de Calais  
— Port de Boulogne-sur-Mer  
— Port de Nice  
— Port de Bastia  
— Port de Sète  
— Port de Lorient  
— Port de Cannes  
— Port de Villefranche-sur-Mer  
— Voies navigables de France, public body subject to Article 124 of Loi n  o 90-1168 of 29 December 1990, as amended  
Italy  
— State ports (Porti statali) and other ports managed by the Capitaneria di Porto pursuant to the Codice della naviga ­
zione, Regio Decreto N  o 327 of 30 March 1942  
— Autonomous ports (enti portuali) set up by special laws pursuant to Article 19 of the Codice della navigazione, Regio 
Decreto N  o 327 of 30 March 1942  
Cyprus 
Η Αρχή  Λιμένων  Κύπρου  established by the περί Αρχής  Λιμένων  Κύπρου  Νόμο του 1973  
Latvia 
Authorities, which govern ports in accordance with the law  "Likumu par ost ām": 
— Rī gas br īvostas p ārvaldeEN 15.12.2012 Official Journal of the European Union 2571
— Ventspils br īvostas p ārvalde  
— Liep ājas speci ālas ekonomiskā s zona p ārvalde  
— Salacgr īvas ostas p ārvalde  
— Skultes ostas pā rvalde  
— Lielupes ostas p ārvalde  
— Engures ostas p ārvalde  
— M ērsraga ostas p ārvalde  
— P āvilostas ostas p ārvalde  
— Rojas ostas p ārvalde  
Other institutions which make purchases according to law  "Par iepirkumu sabiedrisko pakalpojumu sniedz ēju vajadz ībām" 
and which govern ports in accordance with the law  "Likumu par ost ām". 
Lithuania  
— State Enterprise Klaip ėda State Sea Port Administration acting in compliance with the Law on the Klaip ėda State Sea 
Port Administration of the Republic of Lithuania (Official Gazette, No. 53-1245, 1996)  
— State Enterprise  "Vidaus vandens keli ų direkcija " acting in compliance with the Code on Inland Waterways Transport 
of the Republic of Lithuania (Official Gazette, No. 105-2393, 1996)  
— Other entities in compliance with the requirements of Article 70 (1, 2) of the Law on Public Procurement of the 
Republic of Lithuania (Official Gazette, No. 84-2000, 1996; No. 4-102, 2006) and operating in the field of maritime 
or inland port or other terminal facilities in accordance with the Code of Inland Waterways Transport of the Republic 
of Lithuania.  
Luxembourg  
— Port de Mertert, set up and operating pursuant to the loi relative à l'aménagement et à l'exploitation d'un port fluvial 
sur la Moselle of 22 July 1963, as amended  
Hungary  
— Ports operating pursuant to Articles 162-163 of 2003. évi CXXIX. törvény a közbeszerzésekr ől and 2000. évi XLII. 
törvény a vízi közlekedésr ől 
Malta 
— L-Awtorita' Marittima ta' Malta (Malta Maritime Authority)  
Netherlands  
Contracting entities in the field of sea port or inland port or other terminal equipment. For instance:  
— Havenbedrijf Rotterdam  
Austria  
— Inland ports owned totally or partially by the Länder and/or Gemeinden  
Poland 
Entities established on the basis of ustawa z dnia 20 grudnia 1996 r. o portach i przystaniach morskich, including among 
others: 
— Zarz ąd Morskiego Portu Gda ńsk S.A.  
— Zarz ąd Morskiego Portu Gdynia S.A.  
— Zarz ąd Portów Morskich Szczecin i Ś winouj ście S.A. 
— Zarz ąd Portu Morskiego Dar łowo Sp. z o.o.  
— Zarz ąd Portu Morskiego Elbl ąg Sp. z o.o. 
— Zarz ąd Portu Morskiego Ko łobrzeg Sp. z o.o.  
— Przedsi ębiorstwo Pa ństwowe Polska Żegluga Morska  
Portugal  
— APDL — Administração dos Portos do Douro e Leixões, S.A., pursuant to Decreto-Lei N  o 335/98 do 3 de Novembro 
1998  
— APL — Administração do Porto de Lisboa, S.A., pursuant to Decreto-Lei N  o 336/98 of do 3 de Novembro 1998EN 2572 Official Journal of the European Union 15.12.2012
— APS — Administração do Porto de Sines, S.A., pursuant to Decreto-Lei N  o 337/98 do 3 de Novembro 1998  
— APSS — Administração dos Portos de Setúbal e Sesimbra, S.A., pursuant to Decreto-Lei N  o 338/98 do 3 de 
Novembro 1998  
— APA — Administração do Porto de Aveiro, S.A., pursuant to Decreto-Lei N  o 339/98 do 3 de Novembro 1998  
— Instituto Portuário dos Transportes Marítimos, I.P. (IPTM, I.P.), pursuant to Decreto-Lei N  o 146/2007, do 27 de Abril 
2007  
Romania 
— Compania Na țional ă "Administra ția Porturilor Maritime " S.A. Constan ța 
— Compania Na țional ă "Administra ția Canalelor Navigabile S.A. " 
— Compania Na țional ă de Radiocomunica ții Navale " RADIONAV " S.A. 
— Regia Autonomă " Administra ția Fluvial ă a Dună rii de Jos " 
— Compania Na țional ă "Administra ția Porturilor Dun ării Maritime " 
— Compania Na țional ă "Administra ția Porturilor Dun ării Fluviale " S.A. 
— Porturile: Sulina, Br ăila, Zimnicea și Turnul-M ăgurele  
Slovenia 
Sea ports in full or partial state ownership performing economic public service pursuant to the Pomorski Zakonik (Uradni 
list RS, 56/99).  
Mat. št. Naziv Poštna št. Kraj  
5144353  LUKA KOPER d.d. 6000  KOPER - CAPODISTRIA  
5655170  Sirio d.o.o. 6000  KOPER 
Slovakia 
Entities operating non public inland ports for operating of river transport by carriers on basis of the consent granted by 
the state authority or entities established by the state authority for operating of public river ports pursuant to Act No. 
338/2000 Coll. in wording of Acts No. 57/2001 Coll. and No. 580/2003 Coll.  
Finland  
— Ports operating pursuant to the laki kunnallisista satamajärjestyksistä ja liikennemaksuista/lagen om kommunala 
hamnanordningar och trafikavgifter (955/1976) and ports instituted under a licence pursuant to Section 3 of the 
laki yksityisistä yleisistä satamista/lagen om privata allmänna hamnar (1156/1994)  
— Saimaan kanavan hoitokunta/Förvaltningsnämnden för Saima kanal  
Sweden  
Ports and terminal facilities according to lagen (1983:293) om inrättande, utvidgning och avlysning av allmän farled och 
allmän hamn and förordningen (1983:744) om trafiken på Göta kanal  
United Kingdom  
— A local authority which exploits a geographical area for the purpose of providing maritime or inland port or other 
terminal facilities to carriers by sea or inland waterway  
— A harbour authority within the meaning of Section 57 of the Harbours Act 1964  
— British Waterways Board  
— A harbour authority as defined by Section 38(1) of the Harbours Act (Northern Ireland) 1970  
V. AIRPORT INSTALLATIONS 
Belgium  
— Brussels International Airport Company  
— Belgocontrol  
— Luchthaven Antwerpen  
— Internationale Luchthaven Oostende-BruggeEN 15.12.2012 Official Journal of the European Union 2573
— Société Wallonne des Aéroports  
— Brussels South Charleroi Airport  
— Liège Airport  
Bulgaria 
Главна  дирекция " Гражданска  въздухоплавателна  администрация " 
ДП " Ръководство на въздушното движение " 
Airport operators of civil airports for public use determined by the Council of Ministers pursuant to Article 43(3) of the 
Закона на гражданското  въздухоплаване  (обн., ДВ, бр.94/01.12.1972):  
— " Летище  София " ЕАД 
— " Фрапорт Туин  Стар  Еърпорт  Мениджмънт " АД 
— " Летище  Пловдив " ЕАД 
— " Летище  Русе" ЕООД  
— " Летище  Горна  Оряховица " ЕАД 
Czech Republic  
All contracting entities in the sectors which exploit specified geographical area for the purposes of the provision and 
operation of airports (ruled by the Section 4 paragraph 1 letter (i) of Act No. 137/2006 Coll. on Public Contracts, as 
amended).  
Examples of contracting entities:  
— Česká správa letiš ť, s.p.  
— Letišt ě Karlovy Vary s.r.o. 
— Letišt ě Ostrava, a.s. 
— Správa Letišt ě Praha, s. p.  
Denmark  
— Airports operating on the basis of an authorisation pursuant to § 55(1) of the lov om luftfart, see Consolidation Act 
No 731 of 21 June 2007  
Germany  
— Airports as defined in Article 38(2)(1) of the Luftverkehrs-Zulassungs-Ordnung of 19 June 1964, as last amended on 
5 January 2007  
Estonia  
Entities operating pursuant to Article 10 (3) of the Public Procurement Act (RT I 21.02.2007, 15, 76) and Article 14 of 
the Competition Act (RT I 2001, 56 332):  
— AS Tallinna Lennujaam  
— Tallinn Airport GH AS  
Ireland  
— Airports of Dublin, Cork and Shannon managed byAer Rianta –Irish Airports  
— Airports operating on the basis of a public use licence granted pursuant to the Irish Aviation Authority Act 1993 as 
amended by the Air Navigation and Transport (Amendment) Act, 1998, and at which any scheduled air services are 
performed by aircraft for the public transport of passengers, mail or cargo  
Greece  
— ' Υπηρεσία  Πολιτικής  Αεροπορίας ' ('ΥΠΑ') operating pursuant to Legislative Decree No 714/70, as amended by Law No 
1340/83; the organisation of the company is laid down by Presidential Decree No. 56/89, as amended subsequently  
— The company ' Διεθνής  Αερολιμένας  Αθηνών ' at Spata operating pursuant to Legislative Decree No 2338/95 Κύρωση  
Σύμβασης Ανάπτυξης του Νέου Διεθνούς  Αεροδρομίου  της Αθήνας στα Σπάτα , ' ίδρυση της εταιρείας  'Διεθνής  Αερολιμένας  
Αθηνών  Α.Ε.' έγκριση  περιβαλλοντικών όρων και άλλες  διατάξεις ') 
— ' Φορείς  Διαχείρισης ' in accordance with Presidential Decree No 158/02  'Ίδρυση , κατασκευή , εξοπλισμός , οργάνωση , 
διοίκηση , λειτουργία και εκμετάλλευση  πολιτικών αερολιμένων  από φυσικά πρόσωπα , νομικά  πρόσωπα  ιδιωτικού δικαίου 
και Οργανισμούς  Τοπικής Αυτοδιοίκησης ' (Greek Official Gazette Α 137)EN 2574 Official Journal of the European Union 15.12.2012
Spain 
— Ente público Aeropuertos Españoles y Navegación Aérea (AENA)  
France  
— Airports operated by State-owned companies pursuant to Articles L.251-1, L.260-1 and L.270-1 of the code de 
l'aviation civile  
— Airports operating on the basis of a concession granted by the State pursuant to Article R.223-2 of the code de 
l'aviation civile  
— Airports operating pursuant to an arrêté préfectoral portant autorisation d'occupation temporaire  
— Airports set up by a public authority and which are the subject of a convention as laid down in Article L.221-1 of the 
code de l'aviation civile  
— Airports whose property has been transferred to regional or local authorities or to a group of them pursuant to Loi n  o 
2004-809 of 13 August 2004 relative aux libertés et responsabilités locales, notably its Article 28:  
— Aérodrome d'Ajaccio Campo-dell'Oro  
— Aérodrome d'Avignon  
— Aérodrome de Bastia-Poretta  
— Aérodrome de Beauvais-Tillé  
— Aérodrome de Bergerac-Roumanière  
— Aérodrome de Biarritz-Anglet-Bayonne  
— Aérodrome de Brest Bretagne  
— Aérodrome de Calvi-Sainte-Catherine  
— Aérodrome de Carcassonne en Pays Cathare  
— Aérodrome de Dinard-Pleurthuit-Saint-Malo  
— Aérodrome de Figari-Sud Corse  
— Aérodrome de Lille-Lesquin  
— Aérodrome de Metz-Nancy-Lorraine  
— Aérodrome de Pau-Pyrénées  
— Aérodrome de Perpignan-Rivesaltes  
— Aérodrome de Poitiers-Biard  
— Aérodrome de Rennes-Saint-Jacques  
— State-owned civilian airports whose management has been conceded to a chambre de commerce et d'industrie 
(Article 7 of Loi n  o 2005-357 of 21 April 2005 relative aux aéroports and Décret n  o 2007-444 of 23 February 
2007 relatif aux aérodromes appartenant à l'Etat):  
— Aérodrome de Marseille-Provence  
— Aérodrome d'Aix-les-Milles et Marignane-Berre  
— Aérodrome de Nice Côte-d'Azur et Cannes-Mandelieu  
— Aérodrome de Strasbourg-Entzheim  
— Aérodrome de Fort-de France-le Lamentin  
— Aérodrome de Pointe-à-Pitre-le Raizet  
— Aérodrome de Saint-Denis-Gillot  
— Other State-owned civilian airports excluded from the transfer to regional and local authorities pursuant to Décret n  o 
2005-1070 of 24 August 2005, as amended:  
— Aérodrome de Saint-Pierre Pointe Blanche  
— Aérodrome de Nantes Atlantique et Saint-Nazaire-Montoir  
— Aéroports de Paris (Loi n  o 2005-357 of 20 April 2005 and Décret n  o 2005-828 of 20 July 2005)EN 15.12.2012 Official Journal of the European Union 2575
Italy  
— From 1 January 1996, the Decreto Legislativo N  o 497 of 25 November 1995, relativo alla trasformazione 
dell'Azienda autonoma di assistenza al volo per il traffico aereo generale in ente pubblico economico, denominato 
ENAV, Ente nazionale di assistenza al volo, reconducted several times and subsequently transformed into law, Legge 
N o 665 of 21 December 1996 has finally established the transformation of that entity into a share company (S.p.A) 
as from 1 January 2001  
— Managing entities set up by special laws  
— Entities operating airport facilities on the basis of a concession granted pursuant to Article 694 of the Codice della 
navigazione, Regio Decreto N  o 327 of 30 March 1942  
— Airport entities, including the managing companies SEA (Milan) and ADR (Fiumicino)  
Cyprus 
Latvia 
— Valsts akciju sabiedr ība " Latvijas gaisa satiksme " 
— Valsts akciju sabiedr ība " Starptautisk ā lidosta  "Rīga"" 
— SIA  "Aviasabiedr ība " Liep āja"" 
Lithuania  
— State Enterprise Vilnius International Airport  
— State Enterprise Kaunas Airport  
— State Enterprise Palanga International Airport  
— State Enterprise  "Oro navigacija " 
— Municipal Enterprise  "Šiauli ų oro uostas " 
— Other entities in compliance with the requirements of Article 70 (1, 2) of the Law on Public Procurement of the 
Republic of Lithuania (Official Gazette, No. 84-2000, 1996; No. 4-102, 2006) and operating in the field of airport 
installations in accordance with the Law on Aviation of the Republic of Lithuania (Official Gazette, No. 94-2918, 
2000)  
Luxembourg  
— Aéroport du Findel  
Hungary  
— Airports operating pursuant to Articles 162-163 of 2003. évi CXXIX. törvény a közbeszerzésekr ől and 1995. évi 
XCVII. törvény a légiközlekedésr ől 
— Budapest Ferihegy Nemzetközi Repül őtér managed by Budapest Airport Rt. on the basis of 1995. évi XCVII. törvény a 
légiközlekedésr ől and 83/2006. (XII. 13.) GKM rendelet a légiforgalmi irányító szolgálatot ellátó és a légiforgalmi 
szakszemélyzet képzését végz ő szervezetr ől 
Malta 
— L-Ajruport Internazzjonali ta' Malta (Malta International Airport)  
Netherlands  
Airports operating pursuant to Articles 18 and following of the Luchtvaartwet. For instance:  
— Luchthaven Schiphol 
Austria  
— Entities authorised to provide airport facilities pursuant to the Luftfahrtgesetz, BGBl. No 253/1957, as amended  
Poland 
— Public undertaking  "Porty Lotnicze " operating on the basis of ustawa z dnia 23 pa ździernika 1987 r. o 
przedsi ębiorstwie pa ństwowym  "Porty Lotnicze " 
— Port Lotniczy Bydgoszcz S.A.  
— Port Lotniczy Gda ńsk Sp. z o.o.  
— Górno śląskie Towarzystwo Lotnicze S.A. Mi ędzynarodowy Port Lotniczy KatowiceEN 2576 Official Journal of the European Union 15.12.2012
— Mi ędzynarodowy Port Lotniczy im. Jana Pawł a II Kraków - Balice Sp. z o.o.  
— Lotnisko Łód ź Lublinek Sp. z o.o.  
— Port Lotniczy Pozna ń - Ławica Sp. z o.o.  
— Port Lotniczy Szczecin - Goleniów Sp. z o.o.  
— Port Lotniczy Wroc ław S.A. 
— Port Lotniczy im. Fryderyka Chopina w Warszawie  
— Port Lotniczy Rzeszów - Jasionka  
— Porty Lotnicze  "Mazury- Szczytno " Sp. z o.o. w Szczytnie  
— Port Lotniczy Zielona Góra - Babimost  
Portugal  
— ANA — Aeroportos de Portugal, S.A., set up pursuant to Decreto-Lei N  o 404/98 do 18 de Dezembro 1998  
— NAV — Empresa Pública de Navegação Aérea de Portugal, E. P., set up pursuant to Decreto-Lei N  o 404/98 do 18 de 
Dezembro 1998  
— ANAM — Aeroportos e Navegação Aérea da Madeira, S. A., set up pursuant to Decreto-Lei N  o 453/91 do 11 de 
Dezembro 1991  
Romania 
— Compania Na țional ă "Aeroporturi Bucure ști" S.A. 
— Societatea Na țional ă "Aeroportul Interna țional Mihail Kog ălniceanu-Constan ța" 
— Societatea Na țional ă "Aeroportul Interna țional Timi șoara-Traian Vuia "-S.A. 
— Regia Autonomă " Administra ția Român ă a Serviciilor de Trafic Aerian ROMATSA " 
— Aeroporturile aflate în subordinea Consiliilor Locale  
— S.C. Aeroportul Arad S.A.  
— Regia Autonomă Aeroportul Bac ău 
— Regia Autonomă Aeroportul Baia Mare  
— Regia Autonomă Aeroportul Cluj Napoca  
— Regia Autonomă Aeroportul Interna țional Craiova 
— Regia Autonomă Aeroportul Ia și 
— Regia Autonomă Aeroportul Oradea  
— Regia Autonomă Aeroportul Satu-Mare  
— Regia Autonomă Aeroportul Sibiu  
— Regia Autonomă Aeroportul Suceava  
— Regia Autonomă Aeroportul Târgu Mure ș 
— Regia Autonomă Aeroportul Tulcea  
— Regia Autonomă Aeroportul Caransebe ș 
Slovenia 
Public civil airports that operate pursuant to the Zakon o letalstvu (Uradni list RS, 18/01)  
Mat. št. Naziv Poštna št. Kraj  
1589423  Letalski center Cerklje ob Krki  8263  Cerklje ob Krki  
1913301  Kontrola zra čnega prometa d.o.o. 1000  Ljubljana  
5142768  Aerodrom Ljubljana d.d.  4210  Brnik-Aerodrom  
5500494  Aerodrom Portorož, d.o.o. 6333  Se čovlje - SiccioleEN 15.12.2012 Official Journal of the European Union 2577
Slovakia 
Entities operating airports on basis of consent granted by state authority and entities providing for aerial telecommuni ­
cations services pursuant to Act No. 143/1998 Coll. in wording of Acts No. 57/2001 Coll., No. 37/2002 Coll., No. 
136/2004 Coll. and No 544/2004 Coll.  
For example: 
— Letisko M. R. Štefánika, a.s., Bratislava  
— Letisko Poprad – Tatry, a.s.  
— Letisko Košice, a.s.  
Finland  
Airports managed by the  'Ilmailulaitos Finavia/Luftfartsverket Finavia ', or by a municipal or public enterprise pursuant to 
the ilmailulaki/luftfartslagen (1242/2005) and laki Ilmailulaitoksesta/lag om Luftfartsverket (1245/2005)  
Sweden  
— Publicly-owned and operated airports in accordance with luftfartslagen (1957:297)  
— Privately-owned and operated airports with an operating licence under the act, where this licence corresponds to the 
criteria of Article 2(3) of the Directive  
United Kingdom  
— A local authority which exploits a geographical area for the purpose of providing airport or other terminal facilities to 
carriers by air  
— An airport operator within the meaning of the Airports Act 1986 who has the management of an airport subject to 
economic regulation under Part IV of that Act  
— Highland and Islands Airports Limited  
— An airport operator within the meaning of the Airports (Northern Ireland) Order 1994  
— BAA Ltd.  
VI. RAIL SERVICES  
Belgium  
— SNCB Holding/NMBS Holding  
— Société nationale des Chemins de fer belges//Nationale Maatschappij der Belgische Spoorwegen  
— Infrabel  
Bulgaria  
— Национална  компания ' Железопътна  инфраструктура ' 
— ' Български държавни  железници ' ЕАД 
— ' БДЖ — Пътнически  превози ' ЕООД  
— ' БДЖ — Тягов подвижен  състав  (Локомотиви )' ЕООД  
— ' БДЖ — Товарни  превози ' ЕООД  
— ' Българска Железопътна  Компания ' АД 
— ' Булмаркет — ДМ' ООД  
Czech Republic  
All contracting entities in the sectors which supply services in the field of rail services defined in the section 4 paragraph 
1 letter (f) of Act No 137/2006 Coll. on Public Contracts, as amended.  
Examples of contracting entities:  
— ČD Cargo, a.s. 
— České dráhy, a.s  
— Správa železni ční dopravní cesty, státní organizaceEN 2578 Official Journal of the European Union 15.12.2012
Denmark  
— DSB 
— DSB S-tog A/S  
— Metroselskabet I/S  
Germany  
— Deutsche Bahn AG  
— Other undertakings providing railway services to the public pursuant to Article 2(1) of the Allgemeines Eisen ­
bahngesetz of 27 December 1993, as last amended on 26 February 2008  
Estonia  
— Entities operating pursuant to Article 10(3) of the Public Procurement Act  
(RT I 21.2.2007, 15, 76) and Article 14 of the Competition Act (RT I 2001, 56 332)  
— AS Eesti Raudtee  
— AS Elektriraudtee  
Ireland  
— Iarnród Éireann [Irish Rail]  
— Railway Procurement Agency  
Greece  
— ' Oργανισμός  Σιδηροδρόμων  Ελλάδος  Α.Ε.' ('Ο.Σ.Ε. Α.Ε.'), pursuant to Law No 2671/98  
— ' ΕΡΓΟΣΕ  Α.Ε.' pursuant to Law No 2366/95  
Spain 
— Ente público Administración de Infraestructuras Ferroviarias (ADIF)  
— Red Nacional de los Ferrocarriles Españoles (RENFE)  
— Ferrocarriles de Vía Estrecha (FEVE)  
— Ferrocarrils de la Generalitat de Catalunya (FGC)  
— Eusko Trenbideak (Bilbao)  
— Ferrocarrils de la Generalitat Valenciana. (FGV)  
— Serveis Ferroviaris de Mallorca (Ferrocarriles de Mallorca)  
— Ferrocarril de Soller  
— Funicular de Bulnes  
France  
— Société nationale des chemins de fer français and other rail networks open to the public, referred to in Loi d'orien ­
tation des transports intérieurs no 82-1153 of 30 December 1982, Title II, Chapter 1  
— Réseau ferré de France, State-owned company set up by Law no 97-135 of 13 February 1997  
Italy  
— Ferrovie dello Stato S. p. A. including le Società partecipate  
— Entities, companies and undertakings providing railway services on the basis of a concession pursuant to Article 10 of 
Royal Decree No 1447 of 9 May 1912, approving the consolidated text of the laws on le ferrovie concesse 
all'industria privata, le tramvie a trazione meccanica e gli automobili  
— Entities, companies and undertakings providing railway services on the basis of a concession pursuant to Article 4 of 
Law No410 of 4 June 1949 — Concorso dello Stato per la riattivazione dei pubblici servizi di trasporto in 
concessioneEN 15.12.2012 Official Journal of the European Union 2579
— Entities, companies and undertakings or local authorities providing railway services on the basis of a concession 
pursuant to Article 14 of Law 1221 of 2 August 1952 — Provvedimenti per l'esercizio ed il potenziamento di 
ferrovie e di altre linee di trasporto in regime di concessione  
— Entities, companies and undertakings providing public transport services, pursuant to articles 8 and 9 of the decreto 
legislativo No422 of 19 November 1997 — Conferimento alle regioni ed agli enti locali di funzioni e compiti in 
materia di trasporto pubblico locale, a norma dell'articolo 4, comma 4, della L. 15 marzo 1997, n. 9 — as modified 
by decreto legislativo No400 of 20 September 1999, and by article 45 of the Legge No166 of 1 August 2002  
Cyprus  
Latvia 
— Valsts akciju sabiedr ība ' Latvijas dzelzce ļš' 
— Valsts akciju sabiedr ība ' Vai ņodes dzelzce ļš' 
Lithuania  
— Akcin ė bendrov ė 'Lietuvos geležinkeliai ' 
— Other entities in compliance with the requirements of Article 70 (1, 2) of the Law on Public Procurement of the 
Republic of Lithuania (Official Gazette, No 84-2000, 1996; No 4-102, 2006) and operating in the field of railway 
services in accordance with the Code of Railway Transport of the Republic of Lithuania (Official Gazette, No 72-2489, 
2004)  
Luxembourg  
— Chemins de fer luxembourgeois (CFL)  
Hungary  
— Entities providing rail transport services to the public pursuant to Articles 162-163 of 2003. évi CXXIX. törvény a 
közbeszerzésekr ől and 2005. évi CLXXXIII. törvény a vasúti közlekedésr ől and on the basis of an authorization 
pursuant to 45/2006. (VII. 11.) GKM rendelet a vasúti társaságok m űködésének engedélyezésér ől 
For example: 
— Magyar Államvasutak (MÁV)  
Malta 
Netherlands  
— Procuring entities in the field of railway services. For instance:  
— Nederlandse Spoorwegen  
— ProRail  
Austria  
— Österreichische Bundesbahn  
— Schieneninfrastrukturfinanzierungs-Gesellschaft mbH sowie  
— Entities authorised to provide transport services pursuant to Eisenbahngesetz, BGBl. No 60/1957, as amended  
Poland  
— Entities providing rail transport services, operating on the basis of ustawa o komercjalizacji, restrukturyzacji i 
prywatyzacji przedsi ębiorstwa pa ństwowego  'Polskie Koleje Pa ństwowe ' z dnia 8 wrze śnia 2000 r.; including 
among others:  
— PKP Intercity Sp. z o.o.  
— PKP Przewozy Regionalne Sp. z o.o.  
— PKP Polskie Linie Kolejowe S.A.  
— ' Koleje Mazowieckie — KM ' Sp. z o.o.  
— PKP Szybka Kolej Miejska w Trójmie ście Sp. z ο.ο. 
— PKP Warszawska Kolej Dojazdowa Sp. z o.o.  
Portugal  
— CP — Caminhos de Ferro de Portugal, E.P., pursuant to Decreto-Lei N  o 109/77 do 23 de Março 1977EN 2580 Official Journal of the European Union 15.12.2012
— REFER, E.P., pursuant to Decreto-Lei N  o 104/97 do 29 de Abril 1997  
— RAVE, S.A., pursuant to Decreto-Lei N  o 323-H/2000 of 19 de Dezembro 2000  
— Fertagus, S.A., pursuant to Decreto-Lei N  o 78/2005, of 13 de Abril  
— Public authorities and public undertakings providing railway services pursuant to Lei N  o 10/90 do 17 de Março 1990  
— Private undertakings providing railway services pursuant to Lei N  o 10/90 do 17 de Março 1990, where they hold 
special or exclusive rights  
Romania 
— Compania Na țional ă C ăi Ferate — CFR  
— Societatea Na țional ă de Transport Feroviar de Marf ă 'CFR — Marf ă' 
— Societatea Na țional ă de Transport Feroviar de C ălători ' CFR — C ălători' 
Slovenia  
Mat. št. Naziv POŠTNA ŠT. IN KRAJ  
5142733  Slovenske železnice, d. o. o.  1000 LJUBLJANA  
Slovakia 
— Entities operating railways and cable ways and facilities related thereto pursuant to Act No. 258/1993 Coll. in 
wording of Acts No. 152/1997 Coll. and No. 259/2001 Coll.  
— Entities, which are carriers providing for railway transport to the public under the Act No. 164/1996 Coll. in wording 
of Acts No. 58/1997 Coll., No. 260/2001 Coll., No. 416/2001 Coll. and No. 114/2004 Coll. and on basis of 
governmental decree No. 662 of 7. July 2004  
For example: 
— Železnice Slovenskej republiky, a.s.  
— Železni čná spolo čnos ť Slovensko, a.s.  
Finland  
— VR Osakeyhtiö//VR Aktiebolag  
Sweden  
— Public entities operating railway services in accordance with järnvägslagen (2004:519) and järnvägsförordningen 
(2004:526)  
— Regional and local public entities operating regional or local railway communications pursuant to lagen (1997:734) 
om ansvar för viss kollektiv persontrafik  
— Private entities operating railway services pursuant to an authorisation granted under förordningen (1996:734) om 
statens spåranläggningar, where such permission complies with Article 2(3) of Directive 2004/17/EC  
United Kingdom  
— Network Rail plc  
— Eurotunnel plc  
— Northern Ireland Transport Holding Company  
— Northern Ireland Railways Company Limited  
— Providers of rail services which operate on the basis of special or exclusive rights granted by the Department of 
Transport or any other competent authority  
SECTION D 
SERVICES COVERED BY TITLE V OF PART IV OF THIS AGREEMENT  
A. SCHEDULE OF COSTA RICA  
The Title applies to all services procured by the entities listed in Sections A, B and C, subject to the Notes to the 
respective Sections and Section F, except for the services excluded in this Section. All services covered by this Section are 
subject to the Lists of Commitments on Establishment, Cross-Border Supply of Services and Key Personnel and Graduate 
Trainees and Business Services Sellers.  
The Title does not cover procurement of the following services, as classified in the United Nations Central Product 
Classification 1.0 (CPC version 1.0):EN 15.12.2012 Official Journal of the European Union 2581
1. Research and Development  
Division 81 Research and Development Services  
2. Management of Government-Owned Facilities (Administrative Facilities and Service Buildings, Airfield, Communi ­
cations, and Missile Facilities, Educational Buildings, Hospital Buildings, Industrial Buildings, Residential Buildings, 
Warehouse Buildings, Research and Development Facilities, Other Buildings, Conservation and Development Facilities, 
Highways, Roads, Streets, Bridges and Railways, Electric Power Generation (EPG) Facilities, Utilities, Other Non-Building 
Facilities).  
3. Management and Distribution of Lotteries  
Class 9692 Gambling and betting services  
4. Public Services  
Division 69 Electricity Distribution Services; Gas and Water Distribution Services through mains  
Division 91 Public Administration and other services to the community as whole; Compulsory Social Security Services  
Division 92 Education Services (public education)  
Division 93 Health and Social Services  
B. SCHEDULE OF EL SALVADOR  
The Title applies to all services procured by the entities listed in Sections A, B and C, subject to the Notes to the 
respective Sections and Section F and, except for the services excluded in this Section. All services covered by this Section 
are subject to the Lists of Commitments on Establishment, Cross-Border Supply of Services and Key Personnel and 
Graduate Trainees and Business Services Sellers.  
C. SCHEDULE OF GUATEMALA  
The Title applies to all services procured by the entities listed in Sections A, B and C, subject to the Notes to the 
respective Sections and Section F, except for the services excluded in this Section. All services covered by this Section are 
subject to the Lists of Commitments on Establishment, Cross-Border Supply of Services and Key Personnel and Graduate 
Trainees and Bussiness Services Sellers.  
The Title does not cover procurement of the following services, as classified in the United Nations Central Product 
Classification 1.0 (CPC version 1.0):  
1. Public Services  
Division 69 Electricity Distribution Services; Gas and Water Distribution Services through mains.  
Division 91 Public Administration and other services to the community as a whole; Compulsory Social Security 
Services.  
Division 92 Education Services (public education).  
Division 93 Health and Social Services.  
Division 94 Sewage and Refuse Disposal, Sanitation and other Environmental Protection Services.  
2. Individual Professional Services (The Title does not cover the contracting of individuals, for defined periods, who 
provide a professional service, where such contracting is not used to avoid the obligations of the Title.)  
D. SCHEDULE OF HONDURAS  
The Title applies to all services procured by the entities listed in Sections A, B and C, subject to the Notes to the 
respective Sections, and Section F, except for the services excluded in this Section. All services covered by this Section are 
subject to the existing measures listed in each Party's Lists of Commitments on Establishment, Cross-Border Supply of 
Services and Key Personnel and Graduate Trainees and Business Services Sellers  
The Title does not cover the following services, as elaborated in CPC, version 1.0:  
1. CPC 64 Land Transport Services  
2. CPC 66 Air Transport Services  
3. CPC 69 Electricity Distribution Services; Gas and Water Distribution Services through mains.EN 2582 Official Journal of the European Union 15.12.2012
E. SCHEDULE OF NICARAGUA  
The Title applies to all services procured by the entities listed in Sections A, B and C, subject to the Notes to the 
respective Sections and Section F, except for the services excluded in this Section. All services covered by this Section are 
subject to the List of Commitments on Establishment, Cross-Border Supply of Services and Key Personnel and Graduate 
Trainees and Business Services Sellers.  
The Title does not cover procurement of the followings services:  
Management of Government-Owned Facilities (Administrative Facilities and Service Buildings, Airfield, Communications, 
and Missile Facilities, Educational Buildings, Hospital Buildings, Industrial Buildings, Residential Buildings, Warehouse 
Buildings, Research and Development Facilities, Other Buildings, Conservation and Development Facilities, Highways, 
Roads, Streets, Bridges and Railways, Electric Power Generation (EPG) Facilities, Utilities, Other Non-Building Facilities).  
The Title does not cover procurement of the following services, as classified in the United Nations Central Product 
Clasification 1.0 (CPC version 1.0):  
Public Services  
Division 81 Research and development services  
Division 83 Other professional, scientific and technical services  
Division 69 Electricity distribution services; gas and water distribution services through mains  
Division 91 Public administration and other services to the community as a whole; compulsory social security services  
Division 92 Education Services (public education)  
Division 93 Health and social services  
Division 94 Sewage and refuse disposal, sanitation and other environmental protection services  
F. SCHEDULE OF PANAMA  
The Title applies to all services procured by the entities listed in Sections A, B and C, subject to the Notes to the 
respective Sections and Section F, except for the services excluded in this Section. All services covered by this Section are 
subject to the Lists of Commitments on Establishment, Cross-Border Supply of Services and Key Personnel and Graduate 
Trainees and Business Services Sellers.  
The Title does not cover the procurement of the following services, as elaborated in the United Nations Central Product 
Classification (CPC version 1.0):  
Code CPC version 1.0. Description  
64 Land transport services  
66 Air transport services.  
6751  Bus station services.  
6781  Travel agency and tour operator services.  
68111  Postal services related to letters  
68112  Postal services related to parcels  
68113  Post office counter services  
68119  Other postal services  
6911  Electricity transmission and distribution services  
692  Water distribution services through mains  
81 Research and development services.  
91 Public Administration and other Services to the Community as a whole; Compulsory Social Security 
Services  
92 Education Services  
93 Health and Social services  
9692  Gambling and Betting Services  
84 Telecommunications services; information retrieval and supply servicesEN 15.12.2012 Official Journal of the European Union 2583
G. EU PARTY  
Of the Universal List of Services, as contained in document MTN.GNS/W/120, the following services are included*:  
Subject  CPC Reference No. 
Maintenance and repair services  6112, 6122, 633, 886  
Land transport services, including armoured car services, 
and courier services, except transport of mail  712 (except 71235), 7512, 87304  
Air transport services of passengers and freight, except 
transport of mail  73 (except 7321)  
Transport of mail by land, except rail, and by air  71235, 7321  
Telecommunications services  752** (except 7524, 7525, 7526)  
Financial services  ex 81 
(a) Insurance services  812, 814  
(b) Banking and investments services***  
Computer and related services  84  
Accounting, auditing and bookkeeping services  862  
Market research and public opinion polling services  864  
Management consulting services and related services  865, 866****  
Architectural services; engineering services and integrated 
engineering services, urban planning and landscape archi ­
tectural services; related scientific and technical consulting 
services; technical testing and analysis services  867  
Advertising services  871  
Building-cleaning services and property management 
services  874, 82201 to 82206  
Publishing and printing services on a fee or contract basis  88442  
Sewage and refuse disposal; sanitation and similar services  94  
Notes 
1. * Except for services which entities have to procure from another entity pursuant to an exclusive right established by a 
published law, regulation or administrative provision.  
2. ** Except voice telephony, telex, radiotelephony, paging and satellite services.  
3. *** 
— Except for the procurement or acquisition of fiscal agency or depository services, liquidation, and management 
services for regulated financial institutions or services related to the sale, redemption and distribution of public 
debt, including loans and government bonds, notes and other securities.  
— In Sweden, payments to and from governmental agencies shall be transacted through the Swedish Postal Giro 
System (Postgiro).  
4. **** Except arbitration and conciliation services.  
SECTION E 
CONSTRUCTION SERVICES  
A. SCHEDULE OF COSTA RICA  
Title V of Part IV of this Agreement applies to all construction services procured by the entities listed in Sections A, B and 
C, subject to the Notes to the respective Sections and Section F. All construction services covered by this Section are 
subject to the Lists of Commitments on Establishment, Cross-Border Supply of Services and, Key Personnel and Graduate 
Trainees and Business Services Sellers.EN 2584 Official Journal of the European Union 15.12.2012
B. SCHEDULE OF EL SALVADOR  
Title V of Part IV of this Agreement applies to all construction services procured by the Entities listed in Sections A, B and 
C, subject to the Notes to the respective Sections and Section F. All construction services covered by this Section are 
subject to Lists of Commitments on Establishment, Cross-Border Supply of Services and, Key Personnel and Graduate 
Trainees and Business Services Sellers.  
C. SCHEDULE OF GUATEMALA  
Title V of Part IV of this Agreement applies to all construction services procured by the entities listed in Sections A, B and 
C, subject to the Notes to the respective Sections and Section F. All construction services covered by this Section are 
subject to the Lists of Commitments on Establishment, Cross-Border Supply of Services and, Key Personnel and Graduate 
Trainees and Business Services Sellers.  
D. SCHEDULE OF HONDURAS  
Title V of Part IV of this Agreement applies to all construction services procured by the entities listed in Sections A, B and 
C, subject to the Notes to the respective Sections and Section F. All construction services covered by this Section are 
subject to the existing measures listed in each Party's Lists of Commitments on Establishment, Cross-Border Supply of 
Services and, Key Personnel and Graduate Trainees and Business Services Sellers.  
E. SCHEDULE OF NICARAGUA  
Title V of Part IV of this Agreement applies to all construction services procured by the entities listed in Sections A, B and 
C, subject to the Notes to the respective Sections and Section F. All construction services covered by this Section are 
subject to the List of Commitments on Establishment, Cross-Border Supply of Services and, Key Personnel and Graduate 
Trainees and Business Services Sellers.  
F. SCHEDULE OF PANAMA  
Title V of Part IV of this Agreement applies to all construction services procured by the entities listed in Sections A, B and 
C, subject to the Notes to the respective Sections and Section F. All construction services covered by this Section are 
subject to the Lists of Commitments on Establishment, Cross-Border Supply of Services and, Key Personnel and Graduate 
Trainees and Business Services Sellers.  
G. SCHEDULE OF EU PARTY  
A construction services contract is a contract which has as its objective the realisation by whatever means of civil or 
building works, in the sense of Division 51 of the Central Product Classification.  
List of Division 51, CPC:  
All services listed in Division 51.  
List of Division 51, CPC  
Group Class  Subclass  Title  Corresponding 
ISCI 
SECTION 5 CONSTRUCTION WORK AND CONSTRUC ­
TIONS: LAND 
DIVISION 51  CONSTRUCTION WORK  
511  Pre-erection work at construction sites  
5111  51110  Site investigation work  4510  
5112  51120  Demolition work  4510  
5113  51130  Site formation and clearance work  4510  
5114  51140  Excavating and earthmoving work  4510  
5115  51150  Site preparation work for mining  4510  
5116  51160  Scaffolding work  4520  
512  Construction work for buildings  
5121  51210  For one- and two-dwelling buildings  4520EN 15.12.2012 Official Journal of the European Union 2585
List of Division 51, CPC  
Group  Class  Subclass  Title  Corresponding 
ISCI 
5122  51220  For multi-dwelling buildings  4520  
5123  51230  For warehouses and industrial buildings  4520  
5124  51240  For commercial buildings  4520  
5125  51250  For public entertainment buildings  4520  
5126  51260  For hotel, restaurant and similar buildings  4520  
5127  51270  For educational buildings  4520  
5128  51280  For health buildings  4520  
5129  51290  For other buildings  4520  
513  Construction work for civil engineering  
5131  51310  For highways (except elevated highways), street, 
roads, railways and airfield runways  4520  
5132  51320  For bridges, elevated highways, tunnels and 
subways  4520  
5133  51330  For waterways, harbours, dams and other water 
works  4520  
5134  51340  For long distance pipelines, communication and 
power lines (cables)  4520  
5135  51350  For local pipelines and cables; ancillary works  4520  
5136  51360  For constructions for mining and manufac ­
turing  4520  
5137  For constructions for sport and recreation  
51371  For stadia and sports grounds  4520  
51372  For other sport and recreation installations (for 
example swimming pools, tennis courts, golf 
courses)  4520  
5139  51390  For engineering works n.e.c.  4520  
514  5140  51400  Assembly and erection of prefabricated 
constructions  4520  
515  Special trade construction work  
5151  51510  Foundation work, including pile driving  4520  
5152  51520  Water well drilling  4520  
5153  51530  Roofing and water proofing  4520  
5154  51540  Concrete work  4520  
5155  51550  Steel bending and erection (including welding)  4520  
5156  51560  Masonry work  4520  
5159  51590  Other special trade construction work  4520EN 2586 Official Journal of the European Union 15.12.2012
List of Division 51, CPC  
Group  Class  Subclass  Title  Corresponding 
ISCI 
516  Installation work  
5161  51610  Heating, ventilation and air conditioning work  4530  
5162  51620  Water plumbing and drain laying work  4530  
5163  51630  Gas fitting construction work  4530  
5164  Electrical work  
51641  Electrical wiring and fitting work  4530  
51642  Fire alarm construction work  4530  
51643  Burglar alarm system construction work  4530  
51644  Residential antenna construction work  4530  
51649  Other electrical construction work  4530  
5165  51650  Insulation work (electrical wiring, water,heat, 
sound)  4530  
5166  51660  Fencing and railing construction work  4530  
5169  Other installation work  
51691  Lift and escalator construction work  4530  
51699  Other installation work n.e.c.  4530  
517  Building completion and finishing work  
5171  51710  Glazing work and window glass installation 
work  4540  
5172  51720  Plastering work  4540  
5173  51730  Painting work  4540  
5174  51740  Floor and wall tiling work  4540  
5175  51750  Other floor laying, wall covering and wall 
papering work  4540  
5176  51760  Wood and metal joinery and carpentry work  4540  
5177  51770  Interior fitting decoration work  4540  
5178  51780  Ornamentation fitting work  4540  
5179  51790  Other building completion and finishing work  4540  
518  5180  51800  Renting services related to equipment for 
construction or demolition of buildings or 
civil engineering works, with operator  4550EN 15.12.2012 Official Journal of the European Union 2587
SECTION F 
GENERAL NOTES  
A. SCHEDULE OF COSTA RICA  
Unless otherwise specified herein, the following General Notes apply without exception to Title V of Part IV of this 
Agreement, including to all Sections of this Appendix.  
1. Use of lists of suppliers:  
Entities listed in Sections A, B and C of this Appendix, may use a list of suppliers, according to the provisions of 
Article 215.  
2. Limited tendering:  
Procuring entities listed in Sections A, B and C, may award contracts by limited tendering procedures in each of the 
following circumstances, in addition to those listed in Article 220:  
(a) if it is strictly necessary for reasons caused by events unforeseen and inevitable for the procuring entity such as 
natural catastrophes, and involving high ranking public interests such as public health and security, duly proven;  
(b) if these contracts concern sensitive issues related to national security;  
(c) if these contracts are concluded to urgently obtain legal advice on specific legal procedures;  
(d) if these contracts concern conciliation and arbitration services, and  
(e) if these contracts concern building and establishment of government offices located abroad, as well as 
employment of foreign physical persons or legal representation abroad.  
3. Specific exclusions:  
(a) Title V of Part IV of this Agreement does not apply to procurement by one Costa Rican entity of a good or 
service obtained or acquired from another Costa Rican entity;  
(b) For a time period no longer than five years from the entry into force of this Agreement, provisions of Article 213, 
Article 218, Appendix 4 and Appendix 6, shall not apply to procurements awarded under framework agree ­
ments (  1 ); 
(c) Provisions of Appendix 6 shall not apply to entities listed on Section B of this Appendix;  
(d) Where entities covered in this Appendix require other persons or entities, that have themselves obtained this right 
through a tendering procedure to procure on their behalf, the principles included in Article 211 shall apply 
instead of the specific provisions of Article 210, paragraph.4. This provision does not apply for the procurement 
made by a central purchasing body on behalf of a covered entity. This provision shall not be understood as a 
means to modify or rectify coverage mutually agreed in this Agreement between Costa Rica and the European 
Union, which is regulated under provisions of Article 226;  
(e) Title V of Part IV of this Agreement does not apply to government programs for MSMEs.  
4. Adjustment of thresholds:  
Where a threshold value for a covered procurement applied between the Republics of the CA Party, rises above the 
level of a corresponding threshold value in Title V of Part IV of this Agreement, the Republics of the CA Party shall 
adjust the corresponding threshold value of the Title, in order to accord to the goods, services and suppliers of the EU 
Party the same treatment that they accord to their own goods, services and suppliers. The Republics of the CA Party 
shall make available to the EU Party through the Single Point of Access at a regional level or notify the EU Party 
through the Association Committee, any adjustment made in accordance with this paragraph.  
The Republics of the CA Party shall convert the thresholds of the Title into their respective national currency at two 
years intervals. Each adjustment will take effect on January 1, beginning on January 2012. Except for El Salvador and 
Panama the conversion shall be based on the official conversion rate of its central bank, using the average of the daily 
values of its currency in terms of the U.S. dollar. Such procedure will take place over the two-year period ending 
September 30 preceeding the year in which the adjustment made by the Republics of the CA Party will be effective.EN 2588 Official Journal of the European Union 15.12.2012  
( 1 ) Framework agreements as provided in article 115 of Executive Decree 33411-H from September 27th 2006,  Reglamento a la Ley de 
Contratación Administrativa.
B. SCHEDULE OF EL SALVADOR  
Unless otherwise specified herein, the following General Notes apply without exception to Title V of Part IV of this 
Agreement, including to all Sections of this Appendix.  
1. Specific exclusion: Title V of Part IV of this Agreement does not apply to procurement by one Salvadorian Entity of a 
good or service obtained or acquired from another Salvadorian entity.  
2. Title V of Part IV of this Agreement applies to all goods procured by the entities listed in Sections A to C of this 
Appendix, subject to the Notes to the respective Sections and Section F.  
3. Procuring entities listed in Sections A, B and C, may use lists of suppliers.  
4. Adjustment of thresholds:  
Where a threshold value for a covered procurement applied between the Republics of the CA Party, rises above the 
level of a corresponding threshold value in Title V of Part IV of this Agreement, the Republics of the CA Party shall 
adjust the corresponding threshold value of the Title, in order to accord to the goods, services and suppliers of the EU 
Party the same treatment that they accord to their own goods, services and suppliers. The Republics of the CA Party 
shall make available to the EU Party through the Single Point of Access at a regional level or notify the EU Party 
through the Association Committee, any adjustment made in accordance with this paragraph.  
The Republics of the CA Party shall convert the thresholds of the Title into their respective national currency at two 
years intervals. Each adjustment will take effect on January 1, beginning on January 2012. Except for El Salvador and 
Panama the conversion shall be based on the official conversion rate of its central bank, using the average of the daily 
values of its currency in terms of the U.S. dollar. Such procedure will take place over the two-year period ending 
September 30 preceeding the year in which the adjustment made by the Republics of the CA Party will be effective.  
C. SCHEDULE OF GUATEMALA  
Unless otherwise specified herein, the following General Notes apply without exception to Title V of Part IV of this 
Agreement, including to all Sections of this Appendix.  
Section A  
1. Title V of Part IV of this Agreement does not apply to procurement by one Guatemalan entity of a good or service 
obtained or acquired from another Guatemalan entity.  
2. Title V of Part IV of this Agreement does not apply to procurement of unrefined minerals naturally occurring in 
Guatemala for the construction of public works.  
3. Title V of Part IV of this Agreement does not apply to the exceptions established in Article 44 of the  Ley de 
Contrataciones del Estado, Decreto No. 57-92 del Congreso de la República de Guatemala  and its amendments.  
4. Where procuring entities covered in Sections A, B and C, require other persons or entities that have themselves 
obtained this right through a tendering procedure to procure on their behalf, the principles of Title V of Part IV of 
this Agreement included in Article 211 shall apply instead of the specific provisions of Article 210 paragraph 4.  
5. Procuring entities listed in Sections A, B and C, may award contracts by limited tendering procedures in the following 
circumstances, in addition to those listed in Article 220, if these contracts are concluded to urgently obtain legal 
advice on specific legal procedures or if these contracts concern conciliation and arbitration services.  
6. Procuring entities listed in Sections A, B and C, may use list of suppliers.  
Section B  
1. Adjustment of thresholds:  
Where a threshold value for a covered procurement applied between the Republics of the CA Party, rises above the 
level of a corresponding threshold value in Title V of Pat IV of this Agreement, the Republics of the CA Party shall 
adjust the corresponding threshold value of the Title, in order to accord to the goods, services and suppliers of the EU 
Party the same treatment that they accord to their own goods, services and suppliers. The Republics of the CA Party 
shall make available to the EU Party through the Single Point of Access at a regional level or notify the EU Party 
through the Association Committee, any adjustment made in accordance with this paragraphEN 15.12.2012 Official Journal of the European Union 2589
The Republics of the CA Party shall convert the thresholds of the Title into their respective national currency at two 
years intervals. Each adjustment will take effect on January 1, beginning on January 2012. Except for El Salvador and 
Panama the conversion shall be based on the official conversion rate of its central bank, using the average of the daily 
values of its currency in terms of the U.S. dollar. Such procedure will take place over the two-year period ending 
September 30 preceeding the year in which the adjustment made by the Republics of the CA Party will be effective.  
D. SCHEDULE OF HONDURAS  
Unless otherwise specified herein, the following General Notes to each Party's Schedule apply without exception to Title V 
of Part IV of this Agreement, including to all Sections of this Appendix.  
1. Title V of Part IV of this Agreement will take effect between European Union and Honduras one year after the entry 
into force of this Agreement. For the two following years (i.e. during the second and third year after the entry into 
force of this Agreement) the transitional value thresholds set in the relevant Sections of this Appendix shall be of 
application.  
2. Title V of Part IV of this Agreement does not apply to procurement by one Honduran entity of a good or service 
obtained or acquired from another Honduran entity.  
3. Adjustment of thresholds:  
Where a threshold value for a covered procurement applied between the Republics of the CA Party, rises above the 
level of a corresponding threshold value in Title V of Part IV of this Agreement, the Republics of the CA Party shall 
adjust the corresponding threshold value of the Title, in order to accord to the goods, services and suppliers of the EU 
Party the same treatment that they accord to their own goods, services and suppliers. The Republics of the CA Party 
shall make available to the EU Party through the Single Point of Access at a regional level or notify the EU Party 
through the Association Committee, any adjustment made in accordance with this paragraph.  
The Republics of the CA Party shall convert the thresholds of the Title into their respective national currency at two 
years intervals. Each adjustment will take effect on January 1, beginning on January 2012. Except for El Salvador and 
Panama the conversion shall be based on the official conversion rate of its central bank, using the average of the daily 
values of its currency in terms of the U.S. dollar. Such procedure will take place over the two-year period ending 
September 30 preceeding the year in which the adjustment made by the Republics of the CA Party will be effective.  
E. SCHEDULE OF NICARAGUA  
Unless otherwise specified herein, the following General Notes apply without exception to Title V of Part IV of this 
Agreement, including to all Sections of this Appendix.  
1. Use of list of suppliers:  
Entities listed in Sections A, B and C of this Appendix may use lists of suppliers.  
2. Limited tendering:  
Procuring entities listed in Sections A, B and C may use limited tendering procedure in each of the following 
circumstances, in addition to those listed in Article 220.  
Procurements between municipalities, between municipalities and the municipal sector and between municipalities and 
the public sector.  
3. Other exceptions:  
(a) Title V of Part IV of this Agreement does not apply to procurement by a Nicaraguan entity of a good or service 
obtained or acquired from another Nicaraguan entity;  
(b) Title V of Part IV of this Agreement shall not apply to agreements with other States or with subjects of inter ­
national public law;  
(c) Title V of Part IV of this Agreement does not apply to government programs for MSMEs;  
(d) Title V of Part IV of this Agreement does not apply to procurement made by entities which are privately owned in 
more than fifty percent of the social capital;  
(e) Title V of Part IV of this Agreement does not apply to procurement made within the framework of programs or 
initiatives to improve the quality of life of the population, especially those living in poverty and extreme poverty 
such as  "Hambre cero and Usura Cero " programs;EN 2590 Official Journal of the European Union 15.12.2012
(f) Title V of Part IV of this Agreement applies only to procurement financed with funds from the general budget of 
the Republic;  
(g) Title V of Part IV of this Agreement does not apply to procurement made for purposes of public interest and 
national security;  
(h) Title V of Part IV of this Agreement does not apply to procurements made by and for the  Ejército de Nicaragua  
and/or the  Policía Nacional . 
4. Transition:  
For a period of three years from the effective date of this Agreement, Nicaragua shall apply the time limits established 
in its domestic legislation, according to the following:  
(a) Licitación Pública  procedures: at least thirty days for submission of tenders; and at least seven working days for  
Licitación Selectiva  procedures;  
(b) Nicaragua shall provide at least three working days for suppliers to prepare and submit a challenge.  
5. Adjustment of thresholds:  
Where a threshold value for a covered procurement applied between the Republics of the CA Party, rises above the 
level of a corresponding threshold value in Title V of Part IV of this Agreement, the Republics of the CA Party shall 
adjust the corresponding threshold value of the Title, in order to accord to the goods, services and suppliers of the EU 
Party the same treatment that they accord to their own goods, services and suppliers. The Republics of the CA Party 
shall make available to the EU Party through the Single Point of Access at a regional level or notify the EU Party 
through the Association Committee, any adjustment made in accordance with this paragraph.  
The Republics of the CA Party shall convert the thresholds of the Title into their respective national currency at two 
years intervals. Each adjustment will take effect on January 1, beginning on January 2012. Except for El Salvador and 
Panama the conversion shall be based on the official conversion rate of its central bank, using the average of the daily 
values of its currency in terms of the U.S. dollar. Such procedure will take place over the two year period ending 
September 30 preceeding the year in which the adjustment made by the Republics of the CA Party will be effective.  
F. SCHEDULE OF PANAMA  
Unless otherwise specified herein, the following General Notes apply without exception to Title V of Part IV of this 
Agreement, including to all Sections of this Apendix.  
1. Specific exclusions:  
Title V of Part IV of this Agreement does not apply to:  
(a) procurement made under the system of concessions granted by the State, other than public works concession 
contracts;  
(b) procurement for issuing currency, coinage, tax or postage stamps;  
(c) procurement of agricultural products linked to agricultural development and support and food aid programs;  
(d) procurement made by a Panamanian entity for another Panamanian entity; and  
(e) procurement of transportation services that form a part of, or are incidental to, a procurement contract.  
2. Adjustment of thresholds:  
Where a threshold value for a covered procurement applied between the Republics of the CA Party, rises above the 
level of a corresponding threshold value in Title V of Part IV of this Agreement, the Republics of the CA Party shall 
adjust the corresponding threshold value of the Title, in order to accord to the goods, services and suppliers of the EU 
Party the same treatment that they accord to their own goods, services and suppliers. The Republics of the CA Party 
shall make available to the EU Party through the Single Point of Access at a regional level or notify the EU Party 
through the Association Committee, any adjustment made in accordance with this paragraph.  
The Republics of the CA Party shall convert the thresholds of the Title into their respecetive national currency at two 
years intervals. Each adjustment will take effect on January 1, beginning on January 2012. Except for El Salvador and 
Panama the conversion shall be based on the official conversion rate of its central bank, using the average of the daily 
values of its currency in terms of the U.S. dollar. Such procedure will take place over the two year period ending 
September 30 preceeding the year in which the adjustment made by the Republics of the CA Party will be effective.EN 15.12.2012 Official Journal of the European Union 2591
G. SCHEDULE OF EU PARTY  
A. General Notes:  
1. Title V of Part IV of this Agreement shall not apply to:  
— Procurement of agricultural products made in furtherance of agricultural support programmes and human feeding 
programmes (for example, food aid including urgent relief aid), and  
— Procurement for the acquisition, development, production or co-production of programme material by broad ­
casters and contracts for broadcasting time.  
2. Contracts awarded by procuring entities covered under Sections A and B in connection with activities in the fields of 
drinking water, energy, transport and the postal sector are not covered by Title V of Part IV of this Agreement, unless 
covered under Section C.  
3. Finland reserves its position with regard to the application of Title V of Part IV of this Agreement to the Åland Islands 
(Ahvenanmaa).  
4. The internal legislation on public procurement of the Member States of the European Union makes use of value 
thresholds expressed in Euro or in other national currencies of the Member States of the European Union. The 
calculation of the values of these thresholds is based on the average of the daily values of the SDR to Euro exchange 
rate over the twenty four months terminating on the last day of August preceding the revision with effect from 1 
January. The value of the thresholds thus revised IS, where necessary, rounded down to the nearest thousand Euros. 
Changes of this methodology shall be notified to the Republics of CA Party through the Association Committee.  
B. Derogations:  
1. Until such time as the EU Party has accepted that the Parties concerned give comparable and effective access for EU 
Party undertakings to their markets the EU Party will not extend the benefits of Title V of Part IV of this Agreement:  
(a) as regards the award of construction services contracts by entities listed in Section B to suppliers and service 
providers of Guatemala and Honduras;  
(b) as regards the award of contracts by:  
(i) entities listed in Section C paragraph (a) (water) to the suppliers and service providers of El Salvador, 
Guatemala and Honduras;  
(ii) entities listed in Section C paragraph (b) (electricity) to the suppliers and service providers of Guatemala, and 
Honduras;  
(iii) entities listed in Section C paragraph (c) (airports) to the suppliers and service providers of Guatemala, 
Honduras, Nicaragua and Panama;  
(iv) entities listed in Section C paragraph (d) (ports) to the suppliers and service providers of Guatemala, and 
Nicaragua;  
(v) entities listed in Section C paragraph (e) (urban transport) to the suppliers and service providers of El 
Salvador, Honduras and Nicaragua;  
(vi) entities listed in Section C (f) (railways) to the suppliers and service providers of Guatemala, Honduras, 
Nicaragua and Panama;  
(c) as regards the award of contracts regarding computer and related services as defined by CPC prov.84 to the 
suppliers and service providers of Guatemala, Honduras and Nicaragua;  
(d) as regards the award of contracts by local and regional government entities (Section B, part A), to the suppliers 
and service providers of Nicaragua.  
2. Title V of Part IV of this Agreement on Public Procurement will take effect between European Union and Honduras 
one year after the entry into force of this Agreement.  
Each of the above derogations may be withdrawn at any time as the result of bilateral negotiations under paragraph 1 of 
Article 226.  
C. Extended Coverage:  
The exceptions to Division CPC 752 (Telecommunications Services) in Section D do not apply to Costa Rica.EN 2592 Official Journal of the European Union 15.12.2012
Appendix 2 
MEDIA FOR PUBLICATION OF PROCUREMENT INFORMATION  
Costa Rica 
Laws, administrative rulings and procedures,  Diario Oficial La Gaceta  
Jurisprudence  Boletín Judicial  
El Salvador  
The information can be published either in the electronic system  Comprasal  (www.mh.gob.sv/moddiv/HTML/), in the web 
page of the Asamblea Legislativa de El Salvador , the Corte Suprema de Justicia  or in the  Diario Oficial . 
Guatemala  
Diario de Centroamérica, Órgano Oficial de la República de Guatemala . 
Honduras  
Diario Oficial La Gaceta . 
Electronic System Honducompras  
Nicaragua  
Sistema de Contrataciones Administrativas del Estado : 
www.nicaraguacompra.gob.ni  
Panama 
Laws administrative rulings: www.gacetaoficial.gob.pa  
Jurisprudence: www.organojudicial.gob.pa  
European Union 
Belgium  — Official Journal of the European Union 
— Le Bulletin des Adjudications 
— Other publications in the specialised press  
Bulgaria — Official Journal of the European Union 
— Държавен  вестник  (State Gazette) http://dv.parliament.bg 
— Public Procurement Register (www.aop.bg)  
Czech Republic  — Official Journal of the European Union  
Denmark  — Official Journal of the European Union  
Germany  — Official Journal of the European Union  
Estonia  — Official Journal of the European Union  
Greece  — Official Journal of the European Union 
— Publication in the daily, financial, regional and specialised press  
Spain — Official Journal of the European Union  
France  — Official Journal of the European Union 
— Bulletin officiel des annonces des marchés publics  
Ireland  — Official Journal of the European Union 
— Daily Press:  "Irish Independent ", "Irish Times ", "Irish Press ", "Cork 
Examiner " 
Italy  — Official Journal of the European UnionEN 15.12.2012 Official Journal of the European Union 2593
Cyprus — Official Journal of the European Union 
— Official Gazette of the Republic 
— Local Daily Press  
Latvia — Official Journal of the European Union 
— Latvijas v ēstnesis (official newspaper)  
Lithuania  — Official Journal of the European Union 
— Information supplement  "Informaciniai pranešimai " to the Official 
Gazette ( "Valstyb ės žinios ") of the Republic of Lithuania  
Luxembourg  — Official Journal of the European Union 
— Daily Press  
Hungary  — Official Journal of the European Union 
— Közbeszerzési Értesít ő - a Közbeszerzések Tanácsa Hivatalos Lapja 
(Public Procurement Bulletin - Official Journal of the Public 
Procurement Council)  
Malta — Official Journal of the European Union 
— Government Gazette  
Netherlands  — Official Journal of the European Union  
Austria  — Official Journal of the European Union 
— Amtsblatt zur Wiener Zeitung  
Poland — Official Journal of the European Union 
— Biuletyn Zamówie ń Publicznych (Public Procurement Bulletin)  
Portugal  — Official Journal of the European Union  
Romania — Official Journal of the European Union 
— Monitorul Oficial al României (Official Journal of Romania) 
— Electronic System for Public Procurement (http://www.e-licitatie.ro)  
Slovenia  — Official Journal of the European Union 
— Official Gazette of the Republic of Slovenia  
Slovakia — Official Journal of the European Union 
— Vestník verejného obstarávania (Journal of Public Procurement)  
Finland  — Official Journal of the European Union 
— Julkiset hankinnat Suomessa ja ETA-alueella, Virallisen lehden liite 
(Public Procurement in Finland and at the EEA-area, Supplement 
to the Official Gazette of Finland)  
Sweden  — Official Journal of the European Union  
United Kingdom  — Official Journal of the European UnionEN 2594 Official Journal of the European Union 15.12.2012
Appendix 3 
MEDIA FOR PUBLICATION OF NOTICES  
Costa Rica 
Diario Oficial La Gaceta  (www.gaceta.go.cr)  
Notices for  Instituto Costarricense de Electricidad  (www.grupoice.com)  
El Salvador  
CompraSal  (www.mh.gob.sv/moddiv/HTML/) or  Diario Oficial  
Guatemala  
Diario de Centroamérica, Órgano Oficial de la República de Guatemala  
Sistema de Información de Contrataciones y Adquisiciones del Estado de Guatemala GUATECOMPRAS  (www.guatecompras.gt)  
Honduras  
Diario Oficial La Gaceta  and at least one newspaper  
Electronic System Honducompras  
Nicaragua  
La Gaceta, Diario Oficial; o  
Nicaraguacompra (www.nicaraguacompra.gob.ni)  
Panama 
Portal Panamacompra: www.panamacompra.gob.pa 
European Union  
Official Journal of the European Union  
http://simap.europa.euEN 15.12.2012 Official Journal of the European Union 2595
Appendix 4 
NOTICE OF INTENDED PROCUREMENT  
1. Each notice of intended procurement shall include:  
(a) the name and address of the procuring entity and other information necessary to contact the procuring entity and 
obtain all relevant documents relating to the procurement, and their cost and terms of payment, if any;  
(b) a description of the procurement, including the nature and quantity of the goods or services to be procured or, 
where the quantity is not known, the estimated quantity;  
(c) the procurement method that will be used and whether it will involve negotiation or electronic auction;  
(d) the address and final date for the submission of tenders; and  
(e) the language or languages in which tenders or requests for participation may/shall be submitted, if other than an 
official language of the Party of the procuring entity;  
2. The following information shall be included in the notice of intended procurement if such notice is published by 
electronic means. If the notice is published in paper media, adequate measures shall be taken in order to assure that 
this information can be promptly obtained by any interested supplier:  
(a) for recurring contracts, if possible, an estimate of the timing of subsequent notices of intended procurement;  
(b) a description of any options;  
(c) the time-frame for delivery of goods or services or the duration of the contract;  
(d) where applicable, the address and any final date for the submission of requests for participation in the 
procurement;  
(e) a list and brief description of any conditions for participation of suppliers; and  
(f) where, pursuant to Article 215, a procuring entity intends to select a limited number of qualified suppliers to be 
invited to tender, the criteria that will be used to select them and, where applicable, any limitation on the number 
of suppliers that will be permitted to tender.EN 2596 Official Journal of the European Union 15.12.2012
Appendix 5 
NOTICE INVITING INTERESTED SUPPLIERS TO APPLY FOR INCLUSION IN A LIST OF SUPPLIERS  
If the legislation of a Party contemplates the publication of a notice inviting interested suppliers to apply for inclusion in 
a List of Suppliers, it shall include the name and address of the competent or procuring entity and other information 
necessary to contact the entity and obtain all relevant information and documents relating to inclusion in the list. Entities 
shall make available a description of the goods or services, or categories thereof, for which the list may be used; the 
conditions for participation to be satisfied by suppliers and the methods that the procuring entity will use to verify a 
supplier's satisfaction of the conditions; the period of validity of the list and the means for its renewal or termination, or 
where the period of validity is not provided, an indication of the method by which notice will be given of the termination 
of use of the list. For a better understanding, no provision under Title V of Part IV of this Agreement shall be understood 
as an obligation of maintaining lists of suppliers.EN 15.12.2012 Official Journal of the European Union 2597
Appendix 6 
TIME PERIODS  
Time period for submitting a request for participation in cases of selective tendering  
1. If a procuring entity that uses selective tendering establishes a final date for the submission of requests for partici ­
pation, it shall set a reasonable deadline allowing sufficient time for interested suppliers to fulfil the formal 
requirements for participation in the tender. Under no circumstance shall this time-period be less than ten days.  
Time period for submitting tenders  
2. A procuring entity shall provide suppliers sufficient time to prepare and submit responsive tenders, taking into account 
the nature and complexity of the procurement. Except as provided for in paragraph 4 and 5, the final date for the 
submission of tenders shall not be less than forty days from the date on which:  
(a) in the case of open tendering, the notice of intended procurement is published; or  
(b) in the case of selective tendering, the entity notifies the suppliers that they will be invited to submit tenders, 
whether or not it uses a multi-use list.  
Time periods in cases where a list of suppliers is used  
3. Procuring entities may establish publicly available lists of suppliers qualified to participate in procurements. Where a 
procuring entity requires suppliers to qualify for a list of suppliers as a condition for participation in a procurement, 
and a supplier that has not yet qualified applies for inclusion, the procuring entity shall promptly start the qualification 
procedures and shall allow the supplier to submit a tender if it is determined to be a qualified supplier, provided there 
is sufficient time to fulfill the conditions for participation within the time period established for tendering.  
Reduced time periods in specific circumstances  
4. A procuring entity may establish a period for tendering that is less than forty days, but in no case less than ten days; 
in the following circumstances:  
(a) where the procuring entity published a separate notice containing a description of the procurement; the 
approximate time limits for the submission of tenders or; where appropriate, conditions for participation in a 
procurement, and the address where such documents relating to the procurement may be obtained, at least forty 
days and not more than twelve months before the final date for the submission of tenders;  
(b) where an entity procures commercial goods and services that are sold or offered for sale to, and customarily 
purchased and used by, non-governmental buyers for non-governmental purposes;  
(c) where the procuring entity, for procurements of a recurring nature, indicates in an initial notice of intended 
procurement that subsequent notices will provide time periods for tendering based on this paragraph; or  
(d) where an unforeseen state of urgency that is duly substantiated by the procuring entity renders impracticable the 
time provided in paragraph 1.  
Reduced time periods in case of electronic tendering  
5. A Party may foresee in its domestic legislation that a procuring entity may reduce the time-period for tendering set out 
in paragraph 2 by five days for each one of the following circumstances:  
(a) the notice of intended procurement is published by electronic means;  
(b) all the tender documentation is made available by electronic means from the date of the publication of the notice 
of intended procurement; and  
(c) the tenders may be received by electronic means by the procuring entity.  
The use of this paragraph in conjunction with paragraph 4 shall in no case result in the reduction of the time-periods for 
tendering set out in paragraph 2 to less than ten days from the date on which the notice of intended procurement is 
published.EN 2598 Official Journal of the European Union 15.12.2012
Appendix 7 
AWARD NOTICES  
The notice referred to in Article 223 paragraph 2 shall at least contain the following information:  
(a) a description of the goods or services procured;  
(b) the name of the procuring entity;  
(c) the name of the successful supplier;  
(d) the value of the successful tender or the highest and lowest offers taken into account in the award of the contract;  
(e) the date of the award; and  
(f) the type of procurement method use.EN 15.12.2012 Official Journal of the European Union 2599
Appendix 8 
TENDER DOCUMENTATION  
As referred to in Article 217 paragraph 1, unless already provided in the notice of intended procurement, tender 
documentation shall include a complete description of:  
(a) the procurement, including the nature and quantity of the goods or services to be procured or, where the quantity is 
not known, the estimated quantity and any requirements to be fulfilled, including any technical specification, 
conformity assessment certification, plans, drawings or instructional materials;  
(b) any conditions for participation of suppliers, including a list of information and documents that suppliers are required 
to submit in connection therewith;  
(c) all evaluation criteria to be considered in the awarding of the contract, and, except where the price is the sole 
criterion, the relative importance of such criteria;  
(d) where the procuring entity will conduct the procurement by electronic means, any authentication and encryption 
requirements or other equipments related to the receipt of information by electronic means;  
(e) where the procuring entity will hold an electronic auction, the rules, including identification of the elements of the 
tender related to the evaluation criteria, on which the auction will be conducted;  
(f) where there will be a public opening of tenders, the date, time and place for the opening and, where appropriate, the 
persons authorised to be present;  
(g) any other terms of conditions, including terms of payment and any limitation on the means by which tenders may be 
submitted, for example, paper or electronic means; and  
(h) any dates for the delivery of goods or the supply of services.EN 2600 Official Journal of the European Union 15.12.2012
ANNEX XVII  
LIST OF NAMES TO BE APPLIED FOR PROTECTION AS GEOGRAPHICAL INDICATIONS IN THE 
TERRITORY OF THE PARTIES  
PART A 
Names of the EU Party  
The names listed in this Annex are geographical indications in the territory of the EU Party that will be processed 
according to the applicable protection procedures of each of the Republics of the CA Party.  
Member State  Name ( 1 ) Product description or class ( 2 ) 
Czech Republic  České pivo Beers  
Czech Republic  Bud ějovické pivo Beers  
Czech Republic  Bud ějovický m ěšt'anský var  Beers  
Czech Republic  Českobud ějovické pivo Beers  
Czech Republic  Žatecký chmel  Other products of Annex I of the Treaty (spices 
etc.) - Hops  
Denmark  Danablu  Cheeses  
Denmark  Esrom  Cheeses  
Denmark  Dansk Aquavit/Dansk Akvavit  Spirits  
Germany  Mittelrhein  Wines  
Germany  Rheinhessen  Wines  
Germany  Rheingau  Wines  
Germany  Mosel Wines  
Germany  Franken  Wines  
Germany  Korn / Kornbrand ( 3 ) Spirits  
Germany  Bayerisches Bier  Beers  
Germany  Münchener Bier  Beers  
Germany  Nürnberger Bratwürste / Nürnberger 
Rostbratwürste  Meat products (cooked, salted, smoked, etc.)  
Germany  Nürnberger Lebkuchen  Bread, pastry, cakes, confectionery, biscuits and 
other baker's wares  
Germany  Allgäuer Emmentaler  Cheeses  
Germany  Allgäuer Bergkäse  Cheeses  
Ireland  Irish whiskey / Uisce Beatha 
Eireannach / Irish whisky  Spirits  
Ireland  Irish Cream  Spirits  
Greece  Ρετσίνα  Αττικής 
(Retsina of Attiki)  Wines  
Greece  Σάμος (Samos)  Wines  
Greece  Νεμέα  (Nemea)  WinesEN 15.12.2012 Official Journal of the European Union 2601
Member State  Name ( 1 ) Product description or class ( 2 ) 
Greece  Ούζο (Ouzo) (  4 ) Spirits  
Greece  Σητεία  Λασιθίου  Κρήτης (Sitia 
Lasithiou Kritis)  Oils and fats (butter, margarine, oil, etc.) Olive 
oil 
Greece  Κολυμβάρι Χανίων Κρήτης (Kolymvari 
Chanion Kritis)  Oils and fats (butter, margarine, oil, etc.) Olive 
oil 
Greece  Καλαμάτα  (Kalamata) Oils and fats (butter, margarine, oil, etc.) Olive 
oil 
Greece  Κονσερβολιά  Άμφισσας (Konservolia 
Amfissis)  Fruit, vegetables and cereals fresh or processed  
Greece  Ελιά Καλαμάτας  (Elia Kalamatas)  Fruit, vegetables and cereals fresh or processed - 
Table olives  
Greece  Μαστίχα  Χίου (Masticha Chiou) Natural gums and resins - Chewing gum  
Greece  Κρόκος Κοζάνης  (Krokos Kozanis)  Other products of Annex I of the Treaty (spices 
etc.)  
Greece  Κεφαλογραβιέρα (Kefalograviera)  Cheeses  
Greece  Μανούρι (Manouri)  Cheeses  
Greece  Φέτα (Feta)  Cheeses  
Spain Málaga Wines  
Spain Rioja Wines  
Spain Jerez – Xérès – Sherry  Wines  
Spain Manzanilla - Sanlúcar de Barrameda  Wines  
Spain La Mancha Wines  
Spain Cava Wines  
Spain Navarra Wines  
Spain Valencia  Wines  
Spain Somontano  Wines  
Spain Ribera del Duero  Wines  
Spain Penedés  Wines  
Spain Bierzo Wines  
Spain Empordà Wines  
Spain Priorat  Wines  
Spain Rueda Wines  
Spain Rías Baixas  Wines  
Spain Jumilla  Wines  
Spain Toro  Wines  
Spain Valdepeñas  WinesEN 2602 Official Journal of the European Union 15.12.2012
Member State  Name ( 1 ) Product description or class ( 2 ) 
Spain Cataluña  Wines  
Spain Campo de Borja Wines  
Spain Cariñena  Wines  
Spain Ribeira Sacra  Wines  
Spain Castilla  Wines  
Spain Castilla y León  Wines  
Spain Alicante  Wines  
Spain Utiel-Requena  Wines  
Spain Brandy de Jerez  Spirits  
Spain Pacharán Navarro Spirits  
Spain Baena Oils and fats (butter, margarine, oil, etc.) Olive 
oil 
Spain Siurana  Oils and fats (butter, margarine, oil, etc.) Olive 
oil 
Spain Sierra de Cazorla  Oils and fats (butter, margarine, oil, etc.) Olive 
oil 
Spain Estepa  Oils and fats (butter, margarine, oil, etc.) Olive 
oil 
Spain Les Garrigues  Oils and fats (butter, margarine, oil, etc.) Olive 
oil 
Spain Sierra Mágina  Oils and fats (butter, margarine, oil, etc.) Olive 
oil 
Spain Aceite del Baix-Ebre-Montsía  Oils and fats (butter, margarine, oil, etc.) Olive 
oil 
Spain Aceite del Bajo Aragón  Oils and fats (butter, margarine, oil, etc.) Olive 
oil 
Spain Antequera  Oils and fats (butter, margarine, oil, etc.) Olive 
oil 
Spain Priego de Córdoba  Oils and fats (butter, margarine, oil, etc.) Olive 
oil 
Spain Sierra de Cádiz  Oils and fats (butter, margarine, oil, etc.) Olive 
oil 
Spain Sierra de Segura  Oils and fats (butter, margarine, oil, etc.) Olive 
oil 
Spain Guijuelo  Meat products (cooked, salted, smoked, etc.) - 
Hams  
Spain Jamón de Huelva  Meat products (cooked, salted, smoked, etc.) - 
Hams  
Spain Los Pedroches  Meat products (cooked, salted, smoked, etc.) - 
HamsEN 15.12.2012 Official Journal of the European Union 2603
Member State  Name ( 1 ) Product description or class ( 2 ) 
Spain Dehesa de Extremadura  Meat products (cooked, salted, smoked, etc.) - 
Hams  
Spain Jamón de Teruel  Meat products (cooked, salted, smoked, etc.) - 
Hams  
Spain Salchichón de Vic Meat products (cooked, salted, smoked, etc.) - 
Sausages  
Spain Mahón-Menorca Cheeses  
Spain Queso Manchego Cheeses  
Spain Cítricos Valencianos  Fruit, vegetables and cereals fresh or processed - 
Citrus  
Spain Jijona Bread, pastry, cakes, confectionery, biscuits and 
other baker's wares  
Spain Turrón de Alicante  Bread, pastry, cakes, confectionery, biscuits and 
other baker's wares  
Spain Azafrán de la Mancha  Other products of Annex I of the Treaty (spices 
etc.) - Saffron  
Spain Sobrasada De Mallorca  Meat products (cooked, salted, smoked, etc.)  
Spain Cecina De León  Meat products (cooked, salted, smoked, etc.)  
Spain Idiazábal  Cheeses  
France  Beaujolais Wines  
France  Bordeaux Wines  
France  Bourgogne  Wines  
France  Chablis  Wines  
France  Champagne Wines  
France  Graves (Graves de Vayres)  Wines  
France  Médoc Wines  
France  Moselle  Wines  
France  Saint-Emilion  Wines  
France  Cadillac Wines  
France  Fronton  Wines  
France  Rhum de la Martinique  Spirits  
France  Maury Wines  
France  Pommard  Wines  
France  Romanée Saint-Vivant  Wines  
France  Saint-Julien  Wines  
France  Sauternes  Wines  
France  Haut-Médoc  WinesEN 2604 Official Journal of the European Union 15.12.2012
Member State  Name ( 1 ) Product description or class ( 2 ) 
France  Alsace  Wines  
France  Côtes du Rhône  Wines  
France  Languedoc (Coteaux du Languedoc)  Wines  
France  Côtes du Roussillon  Wines  
France  Châteauneuf-du-Pape  Wines  
France  Côtes de Provence  Wines  
France  Margaux  Wines  
France  Touraine Wines  
France  Anjou  Wines  
France  Val de Loire  Wines  
France  Cognac Spirits  
France  Armagnac  Spirits  
France  Calvados Spirits  
France  Comté  Cheeses  
France  Reblochon Cheeses  
France  Roquefort  Cheeses  
France  Camembert de Normandie  Cheeses  
France  Brie de Meaux  Cheeses  
France  Emmental de Savoie  Cheeses  
France  Pruneaux d'Agen  Fruit, vegetables and cereals fresh or processed - 
Dried cooked plums  
France  Huîtres Marennes Oléron  Fresh fish, molluscs, and crustaceans and 
products derived there from - Oyster  
France  Canard à foie gras du Sud-Ouest  Meat products (cooked, salted, smoked, etc.) - 
Ducks  
France  Jambon de Bayonne  Meat products (cooked, salted, smoked, etc.) - 
Hams  
France  Huile d'olive de Haute-Provence  Oils and fats (butter, margarine, oil, etc.) Olive 
oil 
France  Huile essentielle de lavande de Haute- 
Provence  Essential oil -Lavender  
Italy  Aceto balsamico tradizionale di 
Modena Other products of Annex I of the Treaty (spices 
etc.) - Sauces  
Italy  Zampone Modena Meat products (cooked, salted, smoked, etc.)  
Italy  Mortadella Bologna Meat products (cooked, salted, smoked, etc.)  
Italy  Prosciutto di Parma  Meat products (cooked, salted, smoked, etc.) – 
HamsEN 15.12.2012 Official Journal of the European Union 2605
Member State  Name ( 1 ) Product description or class ( 2 ) 
Italy  Prosciutto di S. Daniele  Meat products (cooked, salted, smoked, etc.) – 
Hams  
Italy  Prosciutto Toscano  Meat products (cooked, salted, smoked, etc.) - 
Hams  
Italy  Provolone Valpadana Cheeses  
Italy  Taleggio Cheeses  
Italy  Asiago Cheeses  
Italy  Fontina  Cheeses  
Italy  Gorgonzola Cheeses  
Italy  Grana Padano  Cheeses  
Italy  Mozzarella di Bufala Campana  Cheeses  
Italy  Parmigiano Reggiano  Cheeses  
Italy  Pecorino Romano  Cheeses  
Italy  Grappa  Spirits  
Italy  Pancetta Piacentina  Meat products (cooked, salted, smoked, etc.)  
Italy  Toscano Oils and fats (butter, margarine, oil, etc.) - Olive 
oil 
Italy  Chianti  Wines  
Italy  Marsala Wines  
Italy  Asti  Wines  
Italy  Barbaresco  Wines  
Italy  Bardolino (Superiore)  Wines  
Italy  Barolo  Wines  
Italy  Brachetto d'Acqui  Wines  
Italy  Brunello di Montalcino  Wines  
Italy  Vino Nobile di Montepulciano  Wines  
Italy  Dolcetto d'Alba  Wines  
Italy  Barbera d'Alba  Wines  
Italy  Barbera d'Asti  Wines  
Italy  Fiano di Avellino  Wines  
Italy  Greco di Tufo  Wines  
Italy  Valpolicella Wines  
Italy  Vernaccia di San Gimignano  Wines  
Italy  Franciacorta  Wines  
Italy  Lambrusco di Sorbara  WinesEN 2606 Official Journal of the European Union 15.12.2012
Member State  Name ( 1 ) Product description or class ( 2 ) 
Italy  Lambrusco Grasparossa di Castelvetro  Wines  
Italy  Montepulciano d'Abruzzo  Wines  
Italy  Soave Wines  
Italy  Campania Wines  
Italy  Sicilia  Wines  
Italy  Toscano/a Wines  
Italy  Veneto  Wines  
Italy  Conegliano -Valdobbiadene – 
Prosecco Wines  
Cyprus  Λεμεσός  (Lemesos)  Wines  
Cyprus Πάφος (Pafos)  Wines  
Cyprus Κουμμανταρία (Commandaria)  Wines  
Cyprus Ζιβανία (Zivania)  Spirits  
Cyprus Ούζο (Ouzo) (  4 ) Spirits  
Lithuania  Originali lietuviška degtin ė / Original 
Lithuanian vodka  Spirits  
Hungary  Tokaj Wines  
Hungary  Törkölypálinka Spirits  
Hungary  Pálinka  Spirits  
Hungary  Szegedi téliszalámi / Szegedi szalámi  Meat products (cooked, salted, smoked, etc.)  
Austria  Jägertee / Jagertee / Jagatee  Spirits  
Austria  Inländerrum  Spirits  
Austria  Steirisches Kürbiskernöl  Oils and fats (butter, margarine, oil, etc.)  
Austria  Tiroler Speck  Meat products (cooked, salted, smoked, etc.) - 
Hams  
Austria  Steirischer Kren  Fruit, vegetables and cereals fresh or processed  
Poland Polska Wódka / Polish Vodka  Spirits  
Poland Wódka zio łowa z Niziny 
Pó łnocnopodlaskiej aromatyzowana 
ekstraktem z trawy żubrowej / 
Herbal vodka from the North 
Podlasie Lowland aromatised with 
an extract of bison grass  Spirits  
Poland Polish Cherry  Spirits  
Portugal  Queijo S. Jorge  Cheeses  
Portugal  Madeira, Madère or Madera  Wines  
Portugal  Porto, Port or Oporto WinesEN 15.12.2012 Official Journal of the European Union 2607
Member State  Name ( 1 ) Product description or class ( 2 ) 
Portugal  Douro Wines  
Portugal  Dão Wines  
Portugal  Bairrada Wines  
Portugal  Vinho Verde  Wines  
Portugal  Alentejo  Wines  
Portugal  Tejo Wines  
Portugal  Lisboa  Wines  
Portugal  Pêra Rocha do Oeste Fruit, vegetables and cereals fresh or processed  
Portugal  Queijo Serra da Estrela  Cheeses  
Portugal  Azeites de Trás-os-Montes  Oils and fats (butter, margarine, oil, etc.) - Olive 
oil 
Portugal  Azeite de Moura  Oils and fats (butter, margarine, oil, etc.) - Olive 
oil 
Romania Dealu Mare  Wines  
Romania Murfatlar  Wines  
Romania Târnave Wines  
Romania Cotnari  Wines  
Romania Panciu  Wines  
Romania Odobe ști Wines  
Romania Cote ști Wines  
Romania Reca ș Wines  
Slovakia Vinohradnícka oblas ť Tokaj Wines  
Finland  Vodka of Finland  Spirits  
Finland  Finnish berry liqueur / Finnish fruit 
liqueur  Spirits  
Sweden  Svensk Vodka / Swedish Vodka  Spirits  
UK Scotch Whisky  Spirits  
( 1 ) Where a GI is presented as follows:  "Korn / Kornbrand" , this means that both terms are protected, and can be used together, or each 
one on its own. 
( 2 ) According to classification for GI covered by Council Regulation (EC) No 510/2006 as set out in Annex II to Commission Regula tion 
(EC) No 1898/2006. 
( 3 ) Product of Germany, Austria, Belgium (German-speaking part). 
( 4 ) Product of Greece or Cyprus.EN 2608 Official Journal of the European Union 15.12.2012
PART B  
Names of the Republics of the CA Party  
The names listed in this Annex are geographical indications in the territory of the Republics of the CA Party, that will be 
processed according to the applicable protection procedures of the EU Party.  
Country  Name  Products  
Costa Rica Banano de Costa Rica  Bananas  
El Salvador  Café Apaneca-Ilamapetec  Coffee 
El Salvador  Bálsamo de El Salvador  Balm 
Guatemala  Café Antigua  Coffee 
Guatemala  Ron de Guatemala  Spirits  
Honduras  Café Marcala Coffee 
Honduras  Cafés del Occidente Hondureño (H W C) Coffee 
Nicaragua  Café de Nicaragua  Coffee 
Nicaragua  Queso Chontaleño  Cheese 
Panama Seco SpiritsEN 15.12.2012 Official Journal of the European Union 2609
ANNEX XVIII  
PROTECTED GEOGRAPHICAL INDICATIONS  
PART A 
Geographical indications of the EU Party protected in the Republics of the CA Party in accordance with Title VI 
(Intellectual Property) of Part IV of this Agreement  
Names from Annex XVII that have been protected as geographical indications following their successful examination by 
the Parties' competent national authorities, shall be inserted herein in accordance with the institutional provisions, in 
particular Title XIII (Specific Tasks in Trade Matters of the Bodies Established under this Agreement), through the 
Association Council decisions.  
PART B  
Geographical Indications of the Republics of the CA Party protected in the EU Party in accordance with Title VI 
(Intellectual Property) of Part IV of this Agreement  
Names from Annex XVII that have been protected as geographical indications following their successful examination by 
the Parties' competent national or regional authorities, shall be inserted herein in accordance with the institutional 
provisions, in particular Title XIII (Specific Tasks in Trade Matters of the Bodies Established under this Agreement), 
through the Association Council decisions.EN 2610 Official Journal of the European Union 15.12.2012
ANNEX XIX  
LIST OF PRODUCTS REFERRED TO IN PARAGRAPH 4 OF ARTICLE 306  
LIST 1  
— Whey 
— Heat treated dairy products  
— Dairy based ice creams  
— Milk powder  
— Evaporated concentrated milk  
— Gelatine  
— Canned quail eggs  
— Cork  
— Genetic materials (Semen, embryos and ova)  
LIST 2  
— Cheeses  
— Butter and dairy spreads  
— Dairy blends (ice cream bases)  
— Pet food  
— Fish feed  
— Apples 
— Heat treated/powdered egg products  
— Heat-treated/smoked/cured pork meat productsEN 15.12.2012 Official Journal of the European Union 2611
ANNEX XX 
LIST OF CENTRAL AMERICAN TECHNICAL REGULATIONS (RTCA) IN THE PROCESS OF 
HARMONISATION (  1 ) 
1. Foods and beverages  
(a) RTCA de Aditivos alimentarios para consumo humano.  
(b) RTCA de Buenas prácticas de higiene para alimentos no procesados.  
(c) RTCA de Etiquetado general para alimentos preenvasados.  
(d) RTCA de Etiquetado de bebidas alcohólicas fermentadas.  
(e) RTCA de Etiquetado de bebidas alcohólicas destiladas.  
(f) RTCA de Etiquetado nutricional.  
2. Drugs and related products  
(a) RTCA de Buenas prácticas de manufactura para medicamentos de uso humano, y su guía de verificación.  
(b) RTCA de Requisitos para el otorgamiento de registro sanitario de medicamentos de uso humano.  
(c) RTCA de Productos Naturales:  
Verificación de la Calidad.  
Requisitos para el registro e inscripción de productos naturales.  
Buenas prácticas de manufactura para los laboratorios fabricantes de productos naturales.  
Etiquetado.  
(d) RTCA de Etiquetado de plaguicidas de uso doméstico y de uso industrial.  
(e) RTCA de Registro de plaguicidas de uso doméstico y de uso industrial.  
(f) RTCA de Estudios de estabilidad de medicamentos de uso humano.  
3. Standarisation measures:  
(a) RTCA de Etiquetado de textiles.  
(b) RTCA de Etiquetado de calzado.  
4. Agricultural inputs:  
(a) RTCA de Registro de ingrediente activo grado técnico, plaguicidas sintéticos formulados.  
(b) RTCA para la prohibición y restricción de plaguicidas.  
(c) RTCA de Requisitos para el registro de fertilizantes y enmiendas de uso agrícola.  
(d) RTCA de Medicamentos veterinarios y productos afines. Establecimientos que los fabrican, comercializan, frac ­
cionan o almacenan. Requisitos de registro sanitario y control.  
(e) RTCA de Productos utilizados en alimentación animal y establecimientos que los fabrican, comercializan, frac ­
cionan o almacenan. Requisitos de registro sanitario y control.  
(f) RTCA de Requisitos para la producción y comercialización de semillas certificadas de granos básicos y soya.EN 2612 Official Journal of the European Union 15.12.2012  
( 1 ) The names of the regulations included in this Annex should be used only as a reference, due to possible modifications to such  names 
during their negotiation and approval process.
ANNEX XXI  
SUB-COMMITTEES 
SUB-COMMITTEE ON MARKET ACCESS FOR GOODS  
The Sub-Committee shall be composed:  
(a) in the case of Costa Rica, by the  Ministerio de Comercio Exterior ; 
(b) in the case of El Salvador, by the  Ministerio de Economía ; 
(c) in the case of Guatemala, by the  Ministerio de Economía ; 
(d) in the case of Honduras, by the  Secretaria de Estado en los Despachos de Industria y Comercio ; 
(e) in the case of Nicaragua, by the  Ministerio de Fomento, Industria y Comercio (MIFIC) , in collaboration with the competent 
institutions in the matters to be addressed;  
(f) in the case of Panama, by the  Ministerio de Comercio e Industrias ; and 
(g) in the case of the European Union, by the European Commission.  
or their successors.  
SUB-COMMITTEE ON CUSTOMS, TRADE FACILITATION AND RULES OF ORIGIN 
The Sub-Committee shall be composed:  
(a) in the case of Costa Rica, by the  Ministerio de Comercio Exterior  and the  Servicio  Nacional de Aduanas ; 
(b) in the case of El Salvador, by the  Ministerio de Economía  and the Dirección  General de Aduanas ; 
(c) in the case of Guatemala, by the  Ministerio de Economía  and the Superintendencia  de Administración Tributaria  through 
the Intendencia de Aduanas ; 
(d) in the case of Honduras, by the  Secretaria de Estado en los Despachos de Industria y Comercio  and the  Dirección Ejecutiva de 
Ingresos ; 
(e) in the case of Nicaragua, by the  Ministerio de Fomento, Industria y Comercio (MIFIC) , and the  Dirección General de Servicios 
Aduaneros ; 
(f) in the case of Panama, by the  Ministerio de Comercio e Industrias  and the  Autoridad Nacional de Aduanas ; and 
(g) in the case of the European Union, by the European Commission.  
or their successors.  
SUB-COMMITTEE ON TECHNICAL BARRIERS TO TRADE 
The Sub-Committee shall be composed:  
(a) in the case of Costa Rica, by the  Ministerio de Comercio Exterior , in collaboration with the competent institutions in the 
matters to be addressed;  
(b) in the case of El Salvador, by the  Ministerio de Economía ; in collaboration with the competent institutions in the 
matters to be addressed;  
(c) in the case of Guatemala, by the  Ministerio de Economía  in collaboration with the competent institutions in the matters 
to be addressed;  
(d) in the case of Honduras, by the  Secretaria de Estado en los Despachos de Industria y Comercio , in collaboration with the 
competent institutions in the matters to be addressed;EN 15.12.2012 Official Journal of the European Union 2613
(e) in the case of Nicaragua, by the  Ministerio de Fomento, Industria y  Comercio (MIFIC) , in collaboration with the 
competent institutions in the matters to be addressed;  
(f) in the case of Panama, by the  Ministerio de Comercio e Industrias ; in collaboration with the competent institutions in the 
matters to be addressed; and  
(g) in the case of the European Union, by the European Commission.  
or their successors.  
SUB-COMMITTEE ON SANITARY AND PHYTOSANITARY MATTERS  
The Sub-Committee shall be composed:  
(a) in the case of Costa Rica, by the  Ministerio de Comercio Exterior , in collaboration with the competent authorities 
established in Article 144;  
(b) in the case of El Salvador, by the  Ministerio de Economía , through the Dirección  de Administración de Tratados 
Comerciales , the Ministerio de Agricultura y Ganadería (MAG)  and the  Ministerio de Salud Pública y Asistencia Social 
(MSPAS) ; 
(c) in the case of Guatemala, by the  Ministerio de Economía , in collaboration with the competent institutions in the matters 
to be addressed;  
(d) in the case of Honduras, by the  Secretaria de Estado en los Despachos de  Industria  y Comercio through the  Dirección General 
de Integración Económica y Política Comercial , the Secretaría de Estado en los Despachos de Agricultura y Ganadería (SAG) , 
through the Dirección General del Servicio Nacional de Sanidad Agropecuaria (SENASA)  and the  Secretaría de Estado en el 
Despacho de Salud  through the  Dirección General de Regulación Sanitaria ; 
(e) in the case of Nicaragua, by the  Ministerio de Fomento, Industria y Comercio (MIFIC) , Ministerio Agropecuario y Forestal 
(MAGFOR) and  Ministerio de Salud (MINSA) ; 
(f) in the case of Panama, by the  Ministerio de Comercio e Industrias (MICI) , in the collaboration of the competent 
institutions in the matters to be addressed; and  
(g) in the case of the European Union, by the European Commission.  
or their successors.  
SUB-COMMITTEE ON INTELLECTUAL PROPERTY 
The Sub-Committee shall be composed:  
(a) in the case of Costa Rica, by the Ministerio de Comercio Exterior, the Ministerio de Ciencia y Tecnología and the 
Registro de la Propiedad Industrial;  
(b) in the case of El Salvador, by the Ministerio de Economía in collaboration with the competent institutions in the 
matters to be addressed;  
(c) in the case of Guatemala, by the Ministerio de Economía and the Registro de la Propiedad Intelectual;  
(d) in the case of Honduras, by the Secretaria de Estado en los Despachos de Industria y Comercio and the Dirección 
General de Propiedad Intelectual;  
(e) in the case of Nicaragua, by the Ministerio de Fomento, Industria y Comercio (MIFIC), in collaboration with the 
competent institutions in the matters to be addressed;  
(f) in the case of Panama, by the Ministerio de Comercio e Industrias in collaboration with the competent institutions in 
the matters to be addressed; and  
(g) in the case of the European Union, by the European Commission.  
or their successors.EN 2614 Official Journal of the European Union 15.12.2012
DECLARATIONS  
JOINT DECLARATION OF COSTA RICA AND THE EUROPEAN UNION TO CHAPTER 1 OF TITLE II (TRADE 
IN GOODS) OF THIS AGREEMENT  
Costa Rica shall review that the internal taxes charged on the beverages listed below are applied pursuant to 
the provisions of Chapter 1 of Title II (Trade in Goods), such that:  
(a) For carbonated beverages classified under tariff heading 2202 and alcoholic beverages classified under 
tariff heading 2203, such revision shall be completed no later than one year after entry into force.  
(b) For alcoholic beverages classified under tariff headings 2204 to 2208, such review shall be completed 
no later than four years after entry into force.  
JOINT DECLARATION ON ARTICLE 88 OF CHAPTER 1 OF TITLE II (TRADE IN GOODS)  
Costa Rica and Guatemala may continue to apply the measures listed below after the date of entry into 
force of this Agreement. The necessity of maintaining these measures will be examined by the Parties, at the 
latest, ten years after the date of entry into force of this Agreement.  
Guatemala  
(a) Ley del Café, Decreto No. 19-69 del Congreso de la República de Guatemala, Decreto No. 114-63 del 
Jefe de Estado y Decreto Ley No. 111-85 del Jefe de Estado.  
Costa Rica 
(a) Law No. 5515 of 19 April 1974 as amended by Law No. 5538 of 18 June 1974; Law No. 4895 of 
16 November 1971 as amended by Law No. 7147 of 30 April 1990 and Law No. 7277 of 
17 December 1991;  
(b) Law No. 2762 of 21 June 1961 as amended by Law No. 7551 of 22 September 1995; and  
(c) Law No. 6247 of 2 May 1978 and Law No. 7837 of 5 October 1998.  
JOINT DECLARATION CONCERNING THE PRINCIPALITY OF ANDORRA  
1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonized 
System shall be accepted by the Republics of the CA Party as originating in the European Union within 
the meaning of this Agreement.  
2. Annex II (Concerning the Definition of the Concept of  "Originating Products " and Methods of Adminis ­
trative Co-operation) shall apply  mutatis mutandis for the purpose of defining the originating status of the 
above mentioned products.EN 15.12.2012 Official Journal of the European Union 2615
JOINT DECLARATION CONCERNING THE REPUBLIC OF SAN MARINO  
1. Products originating in the Republic of San Marino shall be accepted by the Republics of the CA Party as 
originating in the European Union within the meaning of this Agreement.  
2. Annex II (Concerning the Definition of the Concept of  "Originating Products " and Methods of Adminis ­
trative Co-operation) shall apply  mutatis mutandis for the purpose of defining the originating status of the 
above mentioned products.  
JOINT DECLARATION CONCERNING DEROGATIONS  
1. The Parties recognise the important role of a stable growth and progress of the economies of the 
Republics of the CA Party in encouraging the smooth development of trade relations between the Parties.  
2. For that purpose, the Sub-Committee on Customs, Trade Facilitation and Rules of Origin, established in 
accordance with Article 123 of Chapter 3 (Customs and Trade Facilitation) of Title II of Part IV of this 
Agreement (hereinafter referred to as the  "Sub-Committee "), shall discuss and consider derogation 
requests from Annex II where the development of existing industries or the creation of new industries 
in the Republics of the CA Party justify the adoption of such derogations. The derogations subsequently 
may be adopted by the Association Council.  
3. The Republics of the CA Party shall, either before or when the request for derogation is submitted to the 
Sub-Committee, notify the EU Party of its request for a derogation together with the reasons for the 
request in accordance with paragraph 5.  
4. Within the Association Council, the EU Party shall respond positively to the requests of the Republics of 
the CA Party, if admissible and duly justified in conformity with this Declaration and if they cannot cause 
serious injury to an established European Union's industry.  
5. In order to facilitate the examination by the Sub-Committee of requests for derogation, one or more 
Republics of the CA Party shall furnish in support of their request the fullest possible information 
covering in particular the following:  
(a) description of the finished product;  
(b) nature and quantity of materials originating in third countries;  
(c) manufacturing processes;  
(d) added value achieved;  
(e) number of employees in the enterprise concerned;  
(f) anticipated volume of exports to the European Union;  
(g) other possible sources of supply for raw materials;  
(h) other observations.EN 2616 Official Journal of the European Union 15.12.2012
6. The examination of requests for derogation shall in particular take into account:  
(a) cases where the application of the existing rules of origin would significantly affect the ability of an 
existing industry in one or more Republics of the CA Party making the request to continue their 
exports to the European Union, with particular reference to cases where this could lead to cessation 
of its activities;  
(b) specific cases where it can be clearly demonstrated that significant investment in an industry could be 
deterred by the rules of origin and where a derogation favouring the realisation of the investment 
program would enable these rules to be satisfied by stages.  
7. In every case an examination shall be made to ascertain whether the rules relating to cumulation of 
origin do not provide a solution to the problem.  
8. The Sub-Committee shall take steps necessary to ensure that a decision on a request for derogation is 
reached as soon as possible. The derogation may be granted for the period of twelve months. The Sub- 
Committee may review the necessity to extend the period of validation of the derogation by another 
twelve months upon the request of the Republics of the CA Party, if the economic conditions which 
formed the basis for establishing the derogation continue, taking into account other conditions referred 
to in paragraphs 1 to 7. The extension of the derogation shall be decided by the Association Council.  
JOINT DECLARATION REGARDING THE REVISION OF THE RULES OF ORIGIN CONTAINED IN ANNEX II  
(concerning the definition of the concept of  "originating products " and methods of administrative 
co-operation)  
1. The Parties agree to review the provisions contained in Annex II (Concerning the Definition of the 
Concept of " Originating Products " and Methods of Administrative Co-operation) and discuss the 
necessary amendments upon request of either Party. In such discussions, the Parties shall take into 
account the development of technologies, production processes and all other factors, which might 
justify the changes to the rules. Any changes to that Annex shall be made on the basis of a mutual 
agreement.  
2. Appendix 2 and 2A to Annex II will be adapted in accordance with the periodical changes to the 
Harmonized System.  
JOINT DECLARATION CONCERNING THE REVISION OF THE RULES OF ORIGIN APPLICABLE TO 
PRODUCTS OF CHAPTERS 61 AND 62 OF THE HARMONIZED SYSTEM  
If the rules of origin applied by the European Union for products of Chapters 61 and 62 of the Harmonized 
System, in the framework of the Generalised System of Preferences for non least-developed countries (LDCs), 
are more relaxed than the ones contained in this Agreement, after consultations in the Association 
Committee at the request of one or more Republics of the CA Party, the Association Council shall 
modify Appendix 2 of Annex II (Concerning the Definition of the Concept of  "Originating Products " 
and Methods of Administrative Co-operation) in order to apply the same level of relaxation.EN 15.12.2012 Official Journal of the European Union 2617
JOINT DECLARATION CONCERNING TEMPORAL USE OF ADDITIONAL NON-ORIGINATING MATERIALS 
FOR PRODUCTS OF CHAPTERS 61 AND 62 OF THE HARMONIZED SYSTEM  
At the initiative of one or more Republics of the CA Party and after consultations in the Association 
Committee, the Association Council may decide to temporarily permit the use of additional non-originating 
materials which shall be identified at 8 digit level for products in Chapters 61 and 62 of the Harmonized 
System, provided that there is no production of these materials in the Parties. Under these circumstances, 
these materials shall be considered as originating for the effects of the rules of origin of Appendix 2 of 
Annex II (Concerning the Definition of the Concept of ‘Originating Products’ and Methods of Administrative 
Co-operation) applicable to products in Chapters 61 and 62 of the Harmonized System. After consultations 
in the Association Committee, the use of the above mentioned materials shall not be permitted when a 
Party demonstrates that there is production of these materials in the Parties.  
DECLARATION OF THE EU PARTY ON DATA PROTECTION OF CERTAIN REGULATED PRODUCTS  
In negotiations of Title VI (Intellectual Property) of Part IV of this Agreement, the Parties have agreed that 
undisclosed data concerning safety and efficacy that is submitted as a condition of approving the marketing 
of new pharmaceutical or agricultural chemical products will be protected not through a specific provision, 
but through the principles of national treatment and most favoured nation treatment enshrined in 
Article 230 of Title VI (Intellectual Property) of Part IV of this Agreement. It was further agreed that the 
bilateral dispute settlement mechanism enshrined in the Association Agreement shall apply to any dispute 
arising in this regard.  
The EU Party, having examined the relevant legislation of each of the Republics of CA Party considers that 
this legislation, by providing protection periods of at least five years for pharmaceutical products and ten 
years for agricultural chemical products, affords a satisfactory level of protection that corresponds to the 
relevant international obligations entered to by the Republics of the CA Party including Article 39 of the 
WTO TRIPS Agreement, Article 15.10 of The Dominican Republic - Central America - United States Free 
Trade Agreement and for Panama Article 15.10 of the United States-Panama Trade Promotion Agreement.EN 2618 Official Journal of the European Union 15.12.2012
JOINT DECLARATION NAMES THAT HAVE BEEN APPLIED FOR REGISTRATION AS GEOGRAPHICAL 
INDICATIONS IN A REPUBLIC OF A CA PARTY  
The Parties acknowledge that applications for registration as geographical indications in the Party of origin 
have been lodged for the names listed herein. For the purpose of protection in the territory of the EU Party, 
the Party of origin shall notify the EU Party of the finalisation of the national applicable procedures for 
protection. Once these names have been successfully registered as geographical indications in the Party of 
origin, these names shall undergo the procedures and be protected as set out in Article 245 of Title VI 
(Intellectual Property) of Part IV of this Agreement, provided that the formal requirements for applications 
in the EU Party have been fulfilled no later than one year before entry into force.  
List of names for which applications have been lodged:  
Country  Name  Product  
1. Costa Rica Dota-Tarruzú Puro  Coffee 
2. Costa Rica Los Santos  Coffee 
3. Costa Rica Orosi Coffee 
4. Costa Rica Tres Ríos  Coffee 
5. Costa Rica Turrialba  Coffee 
6. Costa Rica Tarrazú  Coffee 
7. Costa Rica West Valley  Coffee 
8. Costa Rica Brunca  Coffee 
9. Costa Rica Central Valley  Coffee 
10. Costa Rica Café de Costa Rica  Coffee 
11. Costa Rica Guanacaste  Coffee 
12. Costa Rica Queso Turrialba  Cheese 
13. El Salvador  Café Tecapa – Chinameca Coffee 
14. El Salvador  Café del la Cordillera del Bálsamo  Coffee 
15. El Salvador  Bálsamo de la Cordillera del Bálsamo  Balm 
16. El Salvador  Café de Alotepeque  Coffee 
17. El Salvador  Café del Volcán de San Salvador  Coffee 
18. El Salvador  Café de Cacahuatique  Coffee 
19. El Salvador  Café del Platanal  Coffee 
20. El Salvador  Queso Duro Blando  Cheese 
21. El Salvador  Queso Seco Añejo  Cheese 
22. El Salvador  Queso Morolique  Cheese 
23. El Salvador  Queso Capita CheeseEN 15.12.2012 Official Journal of the European Union 2619
Country  Name  Product  
24. El Salvador  Quesillo de El Salvador  Cheese 
25. El Salvador  Queso Puebla  Cheese 
26. El Salvador  Queso Capa Roja  Cheese 
27. El Salvador  Queso de Terrón  Cheese 
28. Honduras  Café Copán Honduras  Coffee 
29. Honduras  Café Azul Meambar  Coffee 
30. Honduras  Café Montecillo  Coffee 
31. Honduras  Café Agalta Tropical Coffee 
32. Honduras  Café Opalaca  Coffee 
33. Honduras  Café Paraíso Coffee 
34. Honduras  Café Guisayote  Coffee 
35. Honduras  Café Erapuca  Coffee 
36. Honduras  Café Congolón  Coffee 
37. Honduras  Café Cangual  Coffee 
38. Honduras  Café Camapara Coffee 
39. Nicaragua  Quesillo de Nagarote  Cheese 
40. Nicaragua  Quesillo de Chontales  Cheese 
41. Nicaragua  Cacao de Waslala Cocoa  
42. Nicaragua  Cacao de Río Coco  Cocoa  
43. Nicaragua  Cacao de Nueva Guinea  Cocoa  
44. Nicaragua  Café de Kilambé  Coffee 
45. Nicaragua  Café de Dipilto  Coffee 
46. Nicaragua  Café Mozonte  Coffee 
47. Nicaragua  Café Wiwilí  Coffee 
48. Nicaragua  Miel del Sauce  Honey  
49. Nicaragua  Miel de Mateare  Honey  
50. Nicaragua  Miel de Belén  Honey  
51. Panama  Café de altura de Panamá  Coffee 
52. Panama Café de bajura de Panamá  Coffee 
53. Panama  Coco de tres filos de Colón  Coconut  
54. Panama Piña de La Chorrera  PineappleEN 2620 Official Journal of the European Union 15.12.2012
JOINT DECLARATION ON EU PARTY'S CUSTOMS UNIONS  
The EU Party recalls that States with which it has established a Customs Union at the time of signature of 
this Agreement and whose products do not benefit from the tariff concessions under this Agreement have 
the obligation, in relation to countries which are not members of the European Union, to align themselves 
on the Common Customs Tariff and, progressively, with the preferential customs regime of the European 
Union, taking the necessary measures and negotiating agreements on mutually advantageous basis with the 
countries concerned.  
Consequently, the European Union has invited the Republics of the CA Party to enter into negotiations with 
these States as soon as possible.  
The Republics of the CA Party inform that they shall make best efforts to negotiate with these States an 
agreement establishing a free trade area.  
EL SALVADOR'S UNILATERAL DECLARATION ON ARTICLE 290  "TRADE IN FISH PRODUCTS " OF TITLE 
VIII (TRADE AND SUSTAINABLE DEVELOPMENT) OF PART IV OF THIS AGREEMENT  
El Salvador subscribes to Article 290 of Title VIII (Trade and Sustainable Development) of Part IV of this 
Agreement, without prejudice to El Salvador's legal status in regards to the United Nations Convention on 
the Law of the Sea and Annexes.EN 15.12.2012 Official Journal of the European Union 2621