NoL30/52 OfficialJournaloftheEuropeanCommunities 1.2.73
REGULATION (EEC)No266/73OFTHECOMMISSION
of31January1973
fixingtheimportleviesonmilkandmilkproducts
providesthatthecomponentofthelevyfixedby
meansofacoefficientexpressingtheweightratio
betweenthemilkpowdercontainedintheproduct
andtheproductitselfis,fortheproductsfalling
withinsubheadingNo04.02Bib)listedinAnnexII
toRegulation (EEC)No823/68,calculatedbymulti­
plyingthebasicamountbythequantityofmilk
powdercontainedintheproduct;whereasthesame
appliestoproductsfallingwithinsubheadingNo
04.02BIIb)asregardsthecomponentofthelevy
fixedbymeanso|acoefficientexpressingthe
weightratiobetweenthemilkcomponentscon­
tainedintheproductandtheproductitself;
Whereasthebasicamountmustbeequaltoonehun­
dredthpartofthelevysetoutforeachproductin
thesecondsubparagraph ofArticle9(1)andthe
secondsubparagraph ofArticle9(2)ofRegulation
(EEC)No1073/68;THECOMMISSION OFTHEEUROPEAN
COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuro­
peanEconomicCommunity ;
HavingregardtoCouncilRegulation (EEC)No804/
68(*)of27June1968onthecommonorganization
ofthemarketinmilkandmilkproducts,aslast
amendedbytheAct(2)annexedtotheTreaty(3)on
theAccessionofnewMemberStatestotheEuropean
EconomicCommunityandtheEuropeanAtomic
EnergyCommunity ,signedatBrusselson22January
1972,andinparticularArticle14(8)thereof;
WhereasArticle14ofRegulation (EEC)No804/68
providesforchargingalevyonimportsofthepro­
ductslistedinArticle1ofthatRegulation ;whereas
theseproductsmaybedividedintogroups;whereas
theproductgroupsandthepilotgroupsandthe
pilotproductforeachofthesegroupsaresetoutin
AnnexItoCouncilRegulation (EEC)No823/68(4)
of28June1968determiningthegroupsofproducts
andthespecialprovisionsforcalculatinglevieson
milkandmilkproducts,aslastmendedbytheAct
annexedtotheTreatyontheAccessionofnew
MemberStatestotheEuropeanEconomicCom­
munityandtheEuropeanAtomicEnergyCommu­
nity,signedatBrusselson22January1972;
Whereasthelevyontheproductsinanyonegroup
mustbeequaltothethresholdpriceforthepilot
productlessthefree-at-frontier price;whereasthese
thresholdpriceswerefixedforthe1972/73milk
yearbyCouncilRegulation (EEC)No648/72(5)of
30March1972;
Whereas,however,Regulation (EEC)No823/68
laysdownspecialprovisionsforcalculatingthelevy
oncertainassimilatedproducts;whereasthesepro­
ductsarelistedandthemethodofcalculatingthe
levyonthemdescribedinAnnexIIandinArticles2
to7ofthatRegulationrespectively ;whereasthis
methodconsistsinaddingtogetherthevariouscom­
ponentsdefinedinthoseArticles;
WhereasCommission Regulataion (EEC)No
1073/68(6)of24July1968layingdowndetailed
rulesfordeterminedfree-at-frontier pricesandfor
fixingleviesinrespectofmilkandmilkproductsWhereasforproductsbelongingtoGroupNo11,
originatinginandexportedfromthirdcountries,for
whichitisfoundonimportationintotheCommu­
nitythattherullingpriceisnotlessthan95unitsof
accountper100kginrespectoftheproductsfalling
withinsubheadingNo04.04EIb)2andNo04.04
EIb)3,ornotiessthan80unitsofaccountper100
kginrespectoftheproductsfallingwithinsubhead­
ingNo04.04EIb)4,thelevyper100kgisequal:
—tothethresholdpriceless95unitsofaccount,if
theproductfallswithinsubheadingNo04.04EI
b)2aa),04.04EIb)3or04.04EIb)4;
—tothesumofthefollowingcomponentsifthe
productfallswithinsubheadingNo04.04EIb)
2bb):
(a)acomponentequaltothethresholdpriceless
95unitsofaccount;
(b)acomponentequalto20unitsofaccount;
—tothethresholdpriceless85unitsofaccount,if
theproductfallswithinsubheadingNos04.04E
Ib)3or04.04EIb)4.
Whereas,foraslongasitisfoundthatonimporta­
tionintotheCommunitythepriceofanassimilated
productforwhichthelevyisnotequaltothelevy
onitspilotproductisconsiderablylowerthanthe(*)OJNoL148,28.6.1968,p.13.
(2)OJNoL73,27.3.1972,p.14.
(■3)OJNoL73,27.3.1972,p.5.
(4)OJNoL151,30.6.1968,p.3.
(5)OJNoL79,1.4.1972,p.4.
(")O)NoL180,26.7.1968,p.25.

1.2.73 OfficialJournaloftheEuropeanCommunities NoL30/53
pricewhichwouldobtainiftheratiotothepriceof
thepilotproductwerenormal,thelevymustbe
equaltothesumoftwocomponents :ingeneralorotherinformationavailabletoitlead
theCommissiontobelievethatthepriceinquestion
isunrepresentative oftherealtrendofthemarket:
—onecomponentequaltotheamountresulting
fromtheprovisionsofArticles2to7ofRegula­
tion(EEC)No823/68applicabletotheassimi­
latedproductinquestion;
—anadditionalcomponentfixedatalevelwhich,
thecompositionandqualityoftheassimilated
productbeingtakenintoaccount,makesitpos­
sibletore-establishnormalpriceratiosforim­
portsintotheCommunity ;Whereasthepricesusedmustbeadjustedwhere
theyarenotquotedfree-at-Community-frontier or
wheretheydonotapplytoproductsofgoodmarket­
ablequality;whereastheajustmentinrespectof
anassimilatedproductthelevyonwhichisequalto
thelevyonitspilotproductmustbeeffectedinsuch
awayastoallow,inparticular,fordifferencesin
composition ,maturity,qualityandpresentationbe­
tweentheassimilatedproductandtherelatedpilot
product;whereasadjustmentsrelatingtocomposi­
tionmustbecalculatedbymultiplyingthedifference
betweenthemilkcomponentcontentofthepilot
productandthatoftheassimilatedproductinques­
tionbythevalueattributedininternationaltradeto
oneunitofweightofthemilkcomponentinques­
tion;whereasthedifferencebetweenthevalueattri­
butedontheCommunitymarkettoeachoftherele­
vantcharacteristics ofthepilotproductandthe
valueattributedonthatmarkettothecorresponding
characteristics oftheassimilatedproductinquestion
mustbetakenintoaccountwhentheotheradjust­
mentsarebeingeffected;WhereasArticle14(3)ofRegulation (EEC)No
804/68providesthatthelevyonproductsinrespect
ofwhichthecustomsdutyhasbeenboundwithin
GATTmustbelimitedtotheamountresultingfrom
thatbinding;
WhereasRegulation (EEC)No1073/68provides
thatafree-at-frontier pricemustbeestablishedfor
eachofthepilotproductsdefinedinAnnexItoReg­
ulation(EEC)No823/68;whereastheseprices
mustbedeterminedforproductsofgoodmarket­
ablequality;Whereas,ifnoinformationonpricesisavailable,
thefree-at-frontier pricemay,bywayofexception,
beestablishedonthebasisofthevalueoftheraw
materialscontainedinthepilotproductinquestion
(calculatedonthebasisofthepricesofmilkpro­
ductsforwhichpricesareavailable),averagepro­
cessingcostsandaverageyields;
Whereasthefree-at-frontier pricesmustbeestab­
lishedonthebasisofthemostfavourablepurchas­
ingopportunities ininternationaltradeforthepro­
ductslistedinArticle1(a)2and(b)to(g)ofRegu­
lation(EEC)No804/68otherthanassimilatedpro­
ductsforwhichthelevyisnotequaltothelevyon
therelatedpilotproducts;whereas,whenrecording
thesepurchasingopportunities ,theCommission
musttakeaccountofallinformation obtaineddi­
rectorthroughtheMemberStatesconcerningprices
fordeliveryofthird-country productsfree-at­
Communityfrontierandpricesonthird-country
markets;Whereas,inexceptionalcircumstances ,afree-at­
frontierpricemayremainunchangedforalimited
periodwherethenewlevelofthepriceforagiven
qualityoraspecificorigin,usedasabasisforestab­
lishingthepreviousfree-at-frontier price,hasnot
reachedtheCommissiontoenableittoestablishthe
nextfree-at-frontier priceandiftheCommission
considersthatthepriceswhichareavailablecould
leadtosuddenandconsiderablechangesinthefree­
at-frontierpricebecausetheyarenotsufficiently
representative ofrealmarkettrends;
Whereas,however,noaccountshouldbetakenof
informationrelatingtosmallquantitieswhichare
notrepresentative oftradeintheproductinques­
tionandquantitiesinrespectofwhichpricetrendsWhereas,inaccordancewithArticle19(1)ofRegu­
lation(EEC)No804/68,thenomenclature provided
forinthisRegulationisincorporated intheCom­
monCustomsTariff:

NoL30/54 OfficialJournaloftheEuropeanCommunities 1.2.73
HASADOPTED THISREGULATION :
Article1WhereasArticle8ofRegulation (EEC)No1073/68
providesthattheleviesarefixedeveryfortnight;
.whereastheymaybealteredintheinterveningperiod
ifnecessary;whereasthelevyremainsvaliduntil
anotherbecomesapplicable ;
Whereasitfollowsfromapplyingalltheseprovi­
sionsthattheleviesonmilkandmilkproductsmust
befixedasshownintheAnnextothisRegulation ;TheleviesreferredtoinArticle14(1)ofRegulation
(EEC)No804/68areherebyfixedasshowninthe
AnnextothisRegulation .
Article2
ThisRegulationshallenterintoforceon1February
1973.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,31January1973.
FortheCommission
P.J.LARDINOIS
MemberoftheCommission

NoL30/55 1.2.73 OfficialJournaloftheEuropeanCommunities
ANNEX
TariffNomenclature
CCTheading
No DescriptionofgoodsCodeLevy
(inu.a./100kgnet
weightunlessotherwise
indicated)
04.01
04.02Milkandcream,fresh,notconcentratedorsweetened :
A.Ofafatcontent,byweight,notexceeding6%:
I.Yoghourr,kephir,curdledmilk,whey,buttermilkandother
fermentedoracidifiedmilk:
a)Inimmediatepackingsofanetcapacityof2litresorless
less
b)Other
II.Other:
a)Inimmediatepackingsofanetcapacityof2litresorless
andofafatcontent,byweight:
1.Notexceeding4%
2.Exceeding4%
b)Other,ofafatcontent,byweight:
1.Notexceeding4%
2.Exceeding4°/o
B.Other,ofafatcontent,byweight:
I.Exceeding6%butnotexceeding21%
II.Exceeding21°/obutnotexceeding45°/o
III.Exceeding45°/o
Milkandcream,preserved,concentratedorsweetened :
A.Notcontainingaddedsugar:
I.Whey
II.Milkandcream,inpowderorgranules:
a)Inimmediatepackingsofanetcapacityof2-5kgor
lessandofafatcontent,byweight:
1.Notexceeding1*5%>
2.Exceeding1-5%>butnotexceeding27°/o
3.Exceeding27%butnotexceeding29°/o
4.Exceeding29%>
b)Other,ofafatcontent,byweight:
1.Notexceeding1-5%
2.Exceeding1·5°/obutnotexceeding27%
3.Exceeding27%butnotexceeding29%
4.Exceeding29°/o
III.Milkandcream,otherthaninpowderorgranules:
a)Inhermeticallysealedcansofanetcapacityof454gor
less,oringlasscontainersofacapacityof0-5litre
orlessandofafatcontent,byweight,of11%orless:
1.Ofafatcontent,byweight,of8-9%orless
2.Other
b)Other,ofafatcontent,byweight:
1.Notexceeding45°/o
2.Exceeding45°/o0110
0120
0130
0140
0150
0160
0200
0300
0400
0500
0620
0720
0820
0920
1020
1120
1220
1320
1420
1520
1620
172013-47
11-47
II-47
14-60
10-47
13-60
34-23
72-42
111-92
5-75
31-55
63-91
65-91
81-39
25-55
57-91
59-91
75-39
15-47
20-88
72-42
III-92

NoL30/56 OfficialJournaloftheEuropeanCommunities 1.2.73
TariffNomenclature
CCTheading
No DescriptionofgoodsCodeLevy
(inu.a./100kgnet
weightunlessotherwise
indicated)
04.02
(cont'd)
04.03
04.04B.Containingaddedsugar:
I.Milkandcream,inpowderorgranules:
a)Specialmilkforinfants(*),inhermeticallysealedcans
ofanetcapacityof500gorlessandofafatcontent,
byweight(2):
1.Exceeding10%butnotexceeding11%>
2.Exceeding14*5%butnotexceeding15-5°/o
3.Exceeding17%butnotexceeding18°/o
4.Exceeding23%butnotexceeding24°/o
b)Other:
1.Inimmediatepackingsofanetcapacityof2-5kgor
lessandofafatcontent,byweight:
aa)Notexceeding1*5%>(s)
bb)Exceeding1·5%butnotexceeding27%(®)
cc)Exceeding27°/o(8)
2.Other,ofafatcontent,byweight:
aa)Notexceeding1·5%(3)
bb)Exceeding1-5%>butnotexceeding27%(8)
cc)Exceeding27°/o(3)
II.Milkandcream,otherthaninpowderorgranules:
a)Inhermeticallysealedcansofanetcapacityof454gor
lessandofafatcontent,byweight,notexceeding9-5°/o
b)Other,ofafatcontent,byweight:
1.Notexceeding45%(3)
2.Exceeding45°/o(3)
Butter:
A.Ofafatcontent,byweight,notexceeding85°/o
B.Other
Cheeseandcurd:
A.Emmentaler,Gruyère,Sbrinz,BergkäseandAppenzell,not
gratedorpowdered:
I.Ofaminimumfatcontentof45%byweight,referredto
drymatter,maturedforatleast3months(2):
a)Wholecheese(4)ofafree-at-frontier value(5)per100kg
netweightof:
1.142-58u.a.ormorebutlessthan162-58u.a.
2.162*58u.a.ormore1810
1910
2010
2110
2220
2320
2420
2520
2620
2720
2810
2910
3010
3110
3210
3313
341229-00
33-00
36-00
38-00
0-2555perkg(»)
0-5791perkg(9)
0-7539perkg(®)
0-2555perkg(10)
0-5791perkg(10)
0-7539perkg(10)
29-08
0-7242perkg(10)
1-1192perkg(lu)
131-67
160-64
15-00
78-97(")

1.2.73 OfficialJournaloftheEuropeanCommunities NoL30/57
TariffNomenclature
CCTheading
No DescriptionofgoodsCodeLevy
(inu.a./100kgnet
weightunlessotherwise
indicated)
04.04
(cont'd)b)Vacuum-packed pieces:
1.Withrindonatleastoneside,ofanetweight:
aa)Of1kgormorebutlessthan5kgandofa
free-at-frontier value(5)of162-58u.a.orinore
butlessthan190-58u.a.per100kgnetweight
bb)Of450gormoreandofafree-at-frontier value(5)
of190-58u.a.ormoreper100kgnetweight
2.Other,ofanetweightof75gormorebutnot
exceeding250g(®)andofafree-at-frontier value(5)
of210-58u.a.ormoreper100kgnetweight
II.Other
B.Glarusherbcheese(knownasSchabziger)madefromskimmed
milkandmixedwithfinely-groundherbs(2)
C.Blue-veinedcheese,nötgratedorpowdered
D.Processedcheese,notgratedorpowdered :
I.IntheblendingofwhichonlyEmmentaler ,Gruyèreand
Appenzellhavebeenusedandwhichmaycontain,asan
addition,Glarusherbcheese(knownasSchabziger),put
up(inboxesorslices)forretailsale(7),ofafree-at­
frontiervalue(5)of140u.a.ormoreper100kgnetweight
andofafatcontent,byweight,,referredtodrymatter(2):
a)Notexceeding48°/oinrespectoftheaggregateofpor­
tionsorslices
b)Notexceeding48°/oinrespectof5/6oftheaggregateof
portionsorslicesandnotexceeding56°/oinrespectof
theremaining1/6
c)Exceeding48°/obutnotexceeding56%inrespectof
theaggregateofportionsorslices
II.Other,ofafatcontent,byweight:
a)Notexceeding36°/oandofafatcontent,byweight,
referredtodrymatter:
1.Notexceeding48%>
2.Exceeding48%
b)Exceeding36°/o
E.Other:
I.Notgratedorpowdered,ofafatcontent,byweight,not
exceeding40%andawatercontent,calculatedbyweight,
ofthenon-fattymatter:
a)Notexceeding47%3513
3611
3711
3800
3900
4000
4111
4211
4311
4410
4510
4610
471015-00
78-97(")
78-97(")
78-97 .
80-12(12)
40-95
30-00
31-00
35-00
69-29
81-13
161-13
80-12

NoL30/58 OfficialJournaloftheEuropeanCommunities 1.2.73
TariffNomenclature
Levy
(inu.a./100kgnet
weightunlessotherwise
indicated)CCTheading
No DescriptionofgoodsCode
04.04
(cont'd)
17.02
17.05
23.07b)Exceeding47°/obutnotexceeding72%>:
1.Cheddar,includingChester
2.Tilsat,ofafatcontent,byweight,referredtothedry
matter(2):
aa)Notexceeding48°/o
bb)Exceeding48°/o
3.Kashkaval(2)
4.Cheeseofsheep'smilkorbuffalomilk,incontainers
holdingbrine,orinsheep-orgoat-skinbottles(2)
5.Other
c)Exceeding72%:
1.Inimmediatepackingsofanetcapacitynotexceeding
500g
2.Other
II.Notspecified:
a)Gratedorpowdered
b)Other
Othersugars;sugarsyrups;artificialhoney(whetherornot
mixedwithnaturalhoney);caramel:
A.Lactoseandlactosesyrup:
II.Otherthanthatcontaining,inthedrystate,99%>ormore
byweightofthepureproduct(1β)
Flavouredorcolouredsugars,syrupsandmolasses,butnotinclud­
ingfruitjuicescontainingaddedsugarinanyproportion :
A.Lactoseandlactosesyrup
Sweetenedforage;otherpreparations ofakindusedinanimal
feeding:
B.Other,containingstarchorglucoseorglucosesyrupfalling
withinsubheadingsNos17.02Band17.05B,ormilkprod­
ucts(8):
I.Containingstarch,orglucoseorglucosesyrup:
a)Containingnostarchorcontaining10°/oorlessby
weightofstarch:
1
2
3.Containing50%ormorebutlessthan75%by
weightofmilkproducts
4.Containing75°/oormorebyweightofmilkproducts
b)Containingmorethan10%>butnotmorethan30°/o
byweightofstarch:
1
2
3.Containing50°/«ormorebyweightofmilkproducts4810
4920
5020
5030
5060
5120
5210
5250
5310
5410
5500
5600
5700
5800
590071-05
65-89(13)
65-89(14)
65-89(15)
65-89(15)
65-89
49-42
140-89
80-12
140-89
16-34
16-34
21-16
27-04
25-38

1.2.73 OfficialJournaloftheEuropeanCommunities NoL30/59
TariffNomenclature
Levy
CCTheading
NoCode(inu.a./100kgnet
weightunlessotherwise
indicated)Descriptionofgoods
23.07
(cont'd)c)Containingmorethan30°/obyweightofstarch:
1
2
3.Containing50%ormorebyweightofmilkproducts 6000 21-08
II.Containingnostarch,glucoseorglucosesyrup,butcontain­
ingmilkproducts 6100 27-04
Fornotes(')to(8),seenotes(')to(8)ofCouncilRegulation (EEC)No823/68(OJNoL151,30.6.1968).
(»)Thelevyon100kgofproductfallingwithinthissubheadingisequaltothesumofthefollowingcomponents :
a)theamountperkgshown,multipliedbytheweightofmilkandcreamcontainedin100kgofproduct;
b)6u.a.;and
c)2.16u.a.
(10)Thelevyon100kgofproductfallingwithinthissubheadingisequaltothesumofthefollowingcomponents :
a)theamountperkgshown,multipliedbytheweightofmilkandcreamcontainedin100kgofproduct;and
b)2-16u.a.
(")Thelevyislimitedto7-50u.a.per100kgnetweight.
('»)Thelevyislimitedto6°/oofthevalueforcustomspurposes .
C3)Thelevyislimitedto44-90u.a.per100kgnetweightforimportsfromAustria,Finland,RumaniaandSwitzerland (Regulation (EEC)No
1054/68asamended).
C4)Thelevyislimitedto64-90u.a.per100kgnetweightforimportsfromAustria,Finland,RumaniaandSwitzerland (Regulation (EEC)No
1054/68asamended).
(15)Thelevyislimitedto44-90u.a.per100kgnetweightforimportsfromBulgaria,Hungary,RumaniaandTurkey(Regulation (EEC)No
1054/68asamended).
(")LactoseandlactosesyrupfallingwithinsubheadingNo17.02A1are,inpursuanceofRegulationNo189/66/EEC,subjecttothesame
levyasthatapplicabletolactoseandlactosesyrupfallingwithinsubheadingNo17.02AII.