Integrated tariff of the European Communities

(°TARIC)

(1999/C 212/01)

established by virtue of Article 2 of Council Regulation (EEC) No 2658/87of 23 July 1987 on the tariff and statistical nomenclature and on the CommonCustoms Tariff

(OJ L 256, 7. 9. 1987, p. 1), as last amended by Regulation (EC) No 2261/98

(OJ L 292, 30. 10. 1998, p. 1)

CONTENTS

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FOREWORD

In accordance with Article 6 of Regulation (EEC) No 2658/87 the Commission publishes °TARIC 1999.

°TARIC incorporates the Community legislation listed in Part One, Section 1, which has been published in the Official Journal of the European Communities. Where Community legislation was not published by the time °TARIC went to press ( 14 May 1999), drafts of such legislation have been taken into account.

Since °TARIC is published annually, it cannot include all legislation which enters into force after its publication date. Consequently, the information contained in this publication may be subject to change during the year.

°TARIC is based on the Combined Nomenclature (CN) which has some10 000 headings (coded with eight digits) and which constitutes the basic nomenclature for the Common Customs Tariff as well as for the statistics of external trade of the Community and of trade between Member States.

°TARIC contains around15 000 further subdivisions (coded with two extra digits or with an additional code) necessitated for the most part by:

1. Tariff suspensions

2. Tariff quotas

3. Tariff preferences (including tariff quotas and ceilings)

4. The generalized system of tariff preferences applicable to developing countries

5. Anti-dumping and countervailing duties

6. Countervailing charges

7. Agricultural components

8. Unit values

9. Standard import values

10. Reference and minimum prices

11. Import prohibitions

12. Import restrictions

13. Import surveillance

14. Export prohibitions

15. Export restrictions

16. Export surveillance

17. Export refunds

°TARIC is used by the Commission and the Member States for the purpose of applying Community measures relating to imports and exports, and-where necessary-to trade between Member States. °TARIC also serves as a basis for the working tariffs and tariff files in the Member States.

Indeed, the only way of securing a uniform presentation of the relevant Community law is for the Commission to undertake the work of integrating and coding the above measures. This also makes it possible to collect Community-wide statistics for the measures concerned, thus making separate statistical reporting requirements for specific goods or measures largely superfluous. °TARIC was created for this purpose.

The day-by-day changes in Community legislation are recorded in a database which is continually updated. The Member States are given prompt electronic notification of amendments and can amend their own working tariffs and tariff files accordingly. °TARIC itself, like the national working tariffs, does not have the status of a legal instrument, but its codes must be used for customs declarations and statistical returns (see Article 5 of Regulation (EEC) No 2658/87).

The published version of the °TARIC is produced annually by the Office for Official Publications of the European Communities. However, chapters 1 to 24 may be published twice in order to show the changes to the customs duties for most agricultural products as from 1 July.

INTRODUCTION

PART ONE

BRIEF OUTLINE

SECTION I

Structure and content of °TARIC

The integrated tariff of the European Communities, known as °TARIC, is designed to show the various rules applying to specific products when imported into the customs territory of the Community or, in some cases, when exported from it.

It incorporates:

- the provisions of the Harmonized System,

- the provisions of the Combined Nomenclature,

- the provisions of the specific Community legislation listed below.

1. Tariff suspensions

2. Tariff quotas

3. Tariff preferences (including tariff quotas and ceilings) as follows:

- ACP States (African, Caribbean and Pacific States) and OCT (overseas countries and territories)

- Andorra

- Bosnia-Herzegovina and Croatia

- Bulgaria

- Ceuta and Melilla

- Cyprus

- Czech and Slovak Republics, Hungary and Poland

- Estonia

- European Economic Area (EEA) (Iceland, Liechtenstein, Norway)

- Faeroes

- Former Yugoslav Republic of Macedonia

- Israel

- Latvia

- Lithuania

- Maghreb countries (Algeria, Morocco, Tunisia)

- Malta

- Mashreq countries (Egypt, Jordan, Lebanon, Syria)

- Romania

- San Marino

- Slovenia

- Switzerland

- Turkey

- West Bank and Gaza Strip

4. Generalized system of tariff preferences applicable to developing countries (GSP)

5. Anti-dumping and countervailing duties

6. Countervailing charges

7. Agricultural components (for processed agricultural products)

8. Unit values (periodic values for certain perishable goods)(1)

9. Standard import values (for fruit and vegetables)(2)

10. Minimum prices(3)and reference prices

11. Import prohibitions

12. Import restrictions:

12.1. Quantitative limits

12.2. Other restrictions including CITES

13. Import surveillance

14. Export prohibitions

15. Export restrictions:

15.1. Quantitative limits

15.2. Other restrictions including CITES and dual-use goods

16. Export surveillance

17. Export refunds(4)

SECTION II

Coding of goods

A large number of Community measures are in force which apply to certain specific products, and there is therefore a need for a full, structured nomenclature identifying such products with precision.

Goods are coded according to the °TARIC nomenclature. The °TARIC code has 10 digits. To allow for the application of specific Community rules which have not been coded, or for which only a partial code exists (to 9th and 10th digit level), there is an additional code, usually four-digit, currently used to provide for:

- complex anti-dumping and countervailing duties,

- agricultural components,

- pharmaceutical substances listed in Part Three, Section II of the CN,

- CITES products (Washington Convention),

- certain other import or export measures for which a subdivision of the CN code is required.

The 10 digit °TARIC codes and, where necessary, additional codes apply to all imports of goods from non-Community countries and, during the transitional period, from new Member States. For exports and in trade transactions between Member States the eight digit Nombined Nomenclature codes and, where necessary, additional codes, are used.

Structure of °TARIC codes and additional codes

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SECTION III

General rules

A. General rules for the interpretation of the nomenclature

Classification of goods in the nomenclature shall be governed by the following principles:

1. The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.

Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

When by application of rule 2 (b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the material or substances contained in mixed or composite goods or to only part of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character in so far as this criterion is applicable.

When goods cannot be classified by reference to 3 (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

Camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similiar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character.

Subject to the provisions of rule 5 (a) above, packing materials and packing containers(5)presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and mutatis mutandis to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule the relative section and chapter notes also apply, unless the context otherwise requires.

B. General rules concerning duties

1. The customs duties applicable to imported goods originating in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with which the European Community has concluded Agreements containing the most-favoured-nation tariff clause are the conventional duties shown in columns 4, 4a and 4b of the schedule of duties contained in Annex I to Commission Regulation (EC) No 2261/98(6)

Unless the context otherwise requires, these conventional duties are applicable to goods, other than those referred to above, imported from any third country.

The autonomous duties shown in column 3 of Annex I to Regulation (EC) No 2261/98 are applicable when they are less than the conventional duties.

In column 7 °TARIC shows the applicable duties, which are:

- the conventional duty

or

- the autonomous duty

or

- a combination of the two duties

or

- a suspension of the autonomous or conventional duty.

See Part Two, Section III, item B.

2. Paragraph 1 does not apply where special autonomous customs duties are provided for in respect of goods originating in certain countries or where preferential customs duties are applicable pursuant to agreements.

3. Paragraphs 1 and 2 do not preclude the Member States from applying customs duties other than those of the Common Customs Tariff where the application of such other duties is justified by Community law.

4. The duties expressed simply as numbers in columns 7 to 11 aread valorem duties.

5. The symbol"EA"or"EAR"in columns 7 to 11 indicates that the goods concerned are chargeable with an "agricultural component" determined under the regulations relating to trade in certain goods processed from agricultural products. The amount of the agricultural component is given in Annex 1.

6. The symbol"AD S/Z"or"AD S/ZR"or"AD F/M"or"AD F/MR"in columns 7 to 11 in Chapters 17 to 19 indicates an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the rules concerning trade in certain processed agricultural products. The amount of the additional duty is given in Annex 1. The maximum rate of duty (MAX) to which the symbol relates consists of anad valoremduty plus the additional duty.

In Chapter 22 the symbol"EUR % vol/hl"in columns 7 to 11 means that a specific duty, expressed in Euro, is to be calculated for each percentage volume of alcohol per hectolitre. Thus an alcoholic beverage having an alcoholic volume of 40 % is to be charged as follows:

- "1 EUR % vol/hl"=Euro 1 × 40 giving a duty of Euro 40 per hectolitre,

or

- "1 EUR % vol/hl+5 EUR/hl"=Euro 1 × 40 plus Euro 5 giving a duty of Euro 45 per hectolitre.

When the symbol"MIN"is shown (for example"1,6 EUR/% vol/hl MIN 9 EUR/hl"), it means that the duty, calculated on the basis of the abovementioned rule, is to be compared with the minimum duty (for example"9 EUR/hl") and the higher of the two is to be applied.

C. General rules applicable both to nomenclature and to duties

1. Unless provided otherwise, the provisions relating to customs value are applied to determine, in addition to the value for the assessment of ad valorem customs duties, the values by reference to which the scope of certain headings or subheadings is defined.

2. The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to which the scope of certain headings or subheadings is defined, are taken to be:

in the case of a reference to"gross weight", the aggregate weight of the goods and of all the packing materials and packing containers;

in the case of a reference to"net weight"or simply to"weight"without qualification, the weight of the goods themselves without packing materials and packing containers of any kind.

3. The equivalent in national currencies to the Euro, for Member states other than participating Member States as defined in Council Regulation (EC) No 974/98(7)(hereafter called"Non-participating Member States"), shall be fixed in accordance with Article 18 of Council Regulation (EEC) No 2913/92(8), as amended by Regulation (EC) No 82/97(9)of the European Parliament and of the Council, without prejudice to special provisions drawn up in other fields, in particular for agriculture.

SECTION IV

Special provisions

A. Goods intended for certain categories of vessels and drilling or production platforms

Customs duties are suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equiping such ships, boats or other vessels.

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Customs duties are suspended in respect of:

goods intended for incorporation in drilling or production platforms:

fixed, ex subheading8430 49 00, operating in the territorial sea of Member States;

floating or submersible, subheading8905 20 00

for the purposes of their construction, repair, maintenance, conversion, as well as goods intended for equiping these platforms.

Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equiping of these platforms are regarded also as being used for incorporation in drilling or production platforms;

tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

The suspensions are subject to conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods.

B. Civil aircraft and goods for use in civil aircraft

Relief from customs duty is provided for:

- civil aircraft,

- certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion,

- ground flying-trainers and their parts, for civil use.

These goods are covered by subheadings(10)with a footnote reference in the following terms:

"Entry under this subheading is subject to conditions laid down in the relevant Community provisions. See also Section II, paragraph B, of the preliminary provisions."

For the purposes of paragraph 1,"civil aircraft"means aircraft other than aircraft used in military or similar services in the Member States which carry a military or non-civil registration.

For the application of paragraph 1, second indent, the expression"for use in civil aircraft" in all relevant subheadings(11)includes goods for use in ground flying trainers for civil use.

C. Pharmaceutical products

Relief from customs duty is provided for pharmaceutical products of the following categories:

(i) those pharmaceutical substances which are listed in Annex 3 to the CN and which are known by the International Non-propietary Names (INNs) provided for them by the World Health Organization;

(ii) salts, esters and hydrates of INNs, which are described by the combination of INNs of Annex 3 to the CN with prefixes or suffixes of Annex 4 to the CN on condition that such products are classifiable in the same 6-digit HS-headings as the corresponding INNs;

(iii) salts, esters and hydrates of INNs, which are listed in Annex 5 to the CN and which are not classifiable in the same 6-digit HS-heading as the corresponding INNs;

(iv) the products which are listed in Annex 6 to the CN and which are used in the manufacture of pharmaceutical products.

The subheadings concerned are within the following headings:

2818 30,2833 22,2842 10,2842 90,2843 30,2843 90,2844 40,2845 90,2846 90,2902 19,2902 90,2903 44,2903 47,2903 49,2903 59,2903 62,2903 69,2904 10,2904 90,2905 22,2905 29,2905 39,2905 49,2905 50,2906 11,2906 19,2906 29,2907 19,2907 29,2908 10,2908 20,2908 90,2909 19,2909 20,2909 30,2909 49,2909 50,2910 90,2911 00,2912 19,2912 29,2912 49,2914 19,2914 29,2914 39,2914 40,2914 50,2914 69,2914 70,2915 39,2915 50,2915 70,2915 90,2916 15,2916 19,2916 20,2916 39,2917 13,2917 19,2917 20,2917 34,2917 39,2918 11,2918 13,2918 16,2918 17,2918 19,2918 22,2918 23,2918 29,2918 30,2918 90,2919 00,2920 10,2920 90,2921 12,2921 19,2921 29,2921 30,2921 42,2921 45,2921 49,2921 59,2922 11,2922 19,2922 29,2922 30,2922 41,2922 49,2922 50,2923 10,2923 20,2923 90,2924 10,2924 21,2924 29,2925 19,2925 20,2926 90,2927 00,2928 00,2929 90,2930 20,2930 30,2930 40,2930 90,2931 00,2932 19,2932 29,2932 99,2933 11,2933 19,2933 21,2933 29,2933 39,2933 40,2933 51,2933 59,2933 69,2933 79,2933 90,2934 10,2934 20,2934 30,2934 90,2935 00,2936 10,2936 21,2936 22,2936 23,2936 24,2936 25,2936 26,2936 27,2936 28,2936 29,2937 10,2937 21,2937 22,2937 29,2937 91,2937 92,2937 99,2938 10,2938 90,2939 10,2939 29,2939 41,2939 42,2939 49,2939 50,2939 61,2939 62,2939 69,2939 90,2940 00,2941 10,2941 20,2941 30,2941 40,2941 50,2941 90,2942 00,3001 20,3001 90,3002 10,3002 90,3003 31,3003 39,3003 40,3003 90,3004 31,3203 00,3204 12,3204 13,3204 19,3204 90,3402 12,3402 13,3507 90,3808 40,3824 90,3901 90,3902 90,3905 99,3906 90,3907 10,3907 30,3907 99,3909 10,3909 40,3911 90,3912 31,3912 39,3912 90,3913 90,3914 00.

D. Standard rate of duty

Customs duty is charged at the flat rate of 3,5 %ad valoremon goods:- contained in consignments sent by one private individual to another

or

- contained in travellers' personal luggage,

provided that such importations are not of a commercial nature.

This flat rate 3,5 % customs duty applies provided that the value of the goods subject to import duty does not exceed EUR 350 per consignment or per traveller.

Such flat rate assessment does not apply to goods falling within Chapter 24 which are contained in a consignment or in travellers' personal luggage in amounts exceeding those laid down in Article 31 or in Article 46 of Regulation (EEC) No 918/83(12), as last amended by Regulation (EC) No 355/94(13).

Importations are treated as not being of a commercial nature if:in the case of goods contained in consignments sent by one private individual to another, such consignments:- are of an occasional nature,

- contain goods exclusively for the personal use of the consignee or his family; which do not by their nature or quantity reflect any commercial interest,

- are sent to the consignee by the consignor free of payment of any kind;

in the case of goods contained in travellers' personal luggage, they:- are of an occasional nature

and

- consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as presents; the nature and quantity of such goods must not be such as might indicate that they are being imported for commercial reasons.

The flat rate of customs duty does not apply to goods imported under the conditions set out in paragraphs 1 and 2 if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consigment are then subject to the import duties which are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 29 to 31 and 45 to 49 of Regulation (EEC) No 918/83.

For the purposes of the first subparagraph, import duties means both customs duties and charges having equivalent effect and import charges provided for under the common agricultural policy or under specific arrangements applicable to certain goods resulting from the processing of agricultural products.

Member States may round off the amount in national currencies resulting from the conversion of the sum of EUR 350.

Member States may maintain unchanged the equivalent in national currency of the sum of EUR 350 if, at the time of the annual adjustment provided for in Article 18 (2) of Regulation (EEC) No 2913/92, the conversion of this amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent in national currency, or in a reduction thereof.

E. Containers and packing materials

The following provisions are applicable to the containers and packing materials referred to in general interpretative rule 5 (a) and (b) and put into free circulation at the same time as the goods which they contain or with which they are presented.

When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they are:chargeable at the same rate of customs duty as the goods:- where such goods are subject to anad valorem customs duty,

or

- where they are to be included in the dutiable weight of the goods;

admitted free of customs duties:- where the goods are free of customs duty,

or

- where the goods are dutiable otherwise than by reference to weight or value,

or

- where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.

Where containers and packing materials covered by the provisions of paragraphs 1 (a) and (b) above contain or are presented with goods of several different tariff descriptions, the weight and value of the containers and packing materials are, for the purpose of determining their dutiable weight or value, apportioned between all the goods contained, in proportion to the weight or value of those goods.

PART TWO

DETAILED DESCRIPTION OF °TARIC

SECTION I

Layout

The °TARIC nomenclature is divided into 21 sections (roman numerals), further subdivided into a total of 96 chapters. Some sections and chapters are headed by notes and additional notes.

Footnotes and the additional codes for anti-dumping duties, countervailing duties, pharmaceutical substances and certain other import or export measures are printed at the end of each chapter.

In order to clarify the measures applicable during the period 14 May to 31 December 1999 (according to the data available at the time of going to press), their period of application is shown, within brackets and after the duty expression or measure type indicator, as follows:

- by the start and end date of the period of application if the latter period falls within the period of publication (14 May to 31 December 1999). For example, (01/06-30/06) for a period of application from 1 June to 30 June;

- by the start date only of the period of application if the latter period begins within the period of publication and ends on the same date as the publication period or on a later date. For example, (01/07-) for a period of application beginning on 1 July and ending on 31 December 1999 or later;

- by the end date only of the period of application if the latter period begins on the same date as or before the period of publication and ends within this period. For example, (-31/07) for a period of application beginning on or before 14 May and ending on 31 July 1999;

- by the absence of any indication if the period of application precisely covers or exceeds the publication period.

It should also be noted that the year is not mentioned, since it is always the year 1999.

Note: Goods subject to entry prices

In the chapters 7, 8, 20 and 22 certain goods are covered by the entry price system. These goods are marked by the footnote"PN 001"which is added to their description. All tariff measures related to these goods are shown in Annex 5 to the °TARIC.

SECTION II

Even-numbered pages (left-hand pages)

They have six columns, arranged as follows:

A. Columns 1 and 2: Codes

Column 1 contains the eight-digit Combined Nomenclature (CN) code.

Column 2 contains the two-digit code for °TARIC nomenclature subheadings. The last two digits indicate the internal computer key.

B. Column 3: Description of goods

Column 3 reproduces the full combined nomenclature description of the goods, plus a further breakdown for °TARIC purposes if necessary. It is possible to identify specific products covered by various instruments of Community legislation applying to imports (and in certain cases to exports), as well as those for intra-Community trade. These °TARIC subheadings, necessitated by the integration of Community measures, are indicated by the codes shown in column 2.

At the end of various product descriptions, certain abbreviations may appear within parentheses as follows:

- in the agriculture sector, the indicator"REX", with numbers from 1 to 15, refers to products which may be eligible for export refund. Each number relates to a different sector as specified in the amended Annex to Regulation (EEC) No 3446/87;

- in chapters 7 and 8, the application of standard import values or unit values is indicated by the abbreviations VF or VU;

- in the textile sector, the textile product categories are shown by the abbreviation"TEXT", followed by a category number of up to four characters;

- for products in respect of which the collection of anti-dumping statistical data is requested, the abbreviations"DUMPSTAT"or"DUMPSTATD"are shown after their description.

Certain goods descriptions in chapters 7, 8, 20 and 22 are followed by the reference"PN 001". It indicates that the goods are subject ot the entry price system (see Section I).

C. Column 4: Supplementary units

The supplementary units, indicated by abbreviations, allow statistics to be gathered which relate to some additional feature other than the weight in kg of the goods concerned (see Section VI, List 1).

D. Columns 5a and 5b: Remarks

These"remarks" are abbreviations together with origin/destination which indicate that certain types of measures are in force. They are sometimes followed by a numbered footnote (see Section VI, List 2). Column 5a applies to imports and column 5b to exports.

For details of the import and export surveillance measures under the provisions of the Washington Convention see Annex 3. These references are restricted to those codes which refer mainly to the animals, plants and goods made there from listed in Annex 3.

For textile products (Chapters 50 to 63) surveillance measures, quantitative limits and import restrictions are shown in column 5a.

The abbreviation"DURX" in column 5b stands for export restrictions on dual-use goods the descriptions of which are to be found in the list of dual-use goods of Council Decision No 96/613/CFSP reproduced in Annex 4. For the interpretation of these descriptions, the notes set out at the beginning of the list must be taken into account, especially the rule on components (point 2 of the general notes). Attention is drawn to the fact that goods not explicitly enumerated in this list may also be dual-use and, therefore, be subject to export restrictions under Article 4 of Council Regulation (EC) No 3381/94 (OJ L 367 of 31.12.1994, p. 1). Moreover, the attribution of dual-use goods to CN codes is merely an interpretation of the list of dual-use goods and in no way alters the content of Council Decision No 96/613/ CFSP, as last amended by Council Decision No 97/100/CFSP.

SECTION III

Odd-numbered pages (right-hand pages)

The right-hand pages are divided into six columns numbered from 6 to 11. They contain the °TARIC codes and the autonomous or conventional customs duties which apply to the goods, depending on the country of origin. These duties are listed in column 7-"Rates of duty for third countries" (S=suspension, K=quota), and columns 8 to 11-"Particular rates of duty" (S=suspension, K=quota, P=ceiling).

Quota and ceiling details are normally followed by a six-digit number (Order number) which serves as the link with the quantities shown in the relevant regulations.

The preferential rates listed in columns 8 to 11 generally apply only to goods accompanied by movement certificates or other documentary evidence of origin (unless excepted by footnotes); otherwise the rate in column 7 applies.

The symbols used in these columns are as follows:

- a dash ("-") means there is no"particular" rate of duty and the rate shown in column 7 therefore applies,

- zero ("0") means that the products falling within that heading are admitted free of import duty.

If, in columns 7 to 11, a rate is differentiated (e.g. according to the country of origin and/or consignment), it is preceded by the appropriate country code letters (see Section VI, List 5). Exclusions are indicated by the sign"excl" followed by the country alpha code letters concerned.

A. Column 6: °TARIC code

For ease of reference, the °TARIC code is shown at the start of the right-hand page as well.

B. Column 7: Rates of duty for third countries (S=suspension, K=quota)

This column shows the rate which normally applieserga omnes (see Part I, Section III (B) (1) and (2)), without specifying whether the duty is autonomous or conventional. Rates for duty applicable under suspensions are indicated by an"S", and duty reductions subject to tariff quotas by a"K".

These duties apply irrespective of the country of origin of the product concerned. However, if a suspension, quota or duty reduction is not to be applied generally, this is indicated either in columns 8 to 11 (if the country of origin or consignment is listed in the column heading), or by means of a footnote in column 7. The anti-dumping and countervailing duties, which can be added to these duties, are indicated in column 5a.

C. Column 8: Generalized System of Preferences (GSP)

This column shows the tariff preferences accorded by the European Communities under the GSP arrangements to imports from developing countries (see Section VI, List 5).

D. Column 9: EEA [Iceland (IS), Liechtenstein (LI) and Norway (NO)]; Switzerland (CH); PHC [Czech (CZ) and Slovak (SK) Republics, Hungary (HU) and Poland (PL)]; Bulgaria (BG) and Romania (RO); Estonia (EE), Latvia (LV) and Lithuania (LT); Former Yugoslav Republic of Macedonia (XM) and Slovenia (SI)

This column shows the tariff preferences applicable to imports from these countries under their respective Agreements with the Community.

Iceland, Liechtenstein and Norway are identified collectively by the symbol"EEA" when the provisions of the Agreement on the European Economic Area apply to these countries.

The Czech and Slovak Republics, Hungary and Poland are identified collectively as PHC when a common duty rate applies. Where, in addition to a preferential quota, a particular rate is shown for any or all of these countries, that rate is to be applied once the quota is exhausted.

E. Column 10: Andorra (AD); San Marino (SM); Turkey (TR)

This column shows the duties applicable for Andorra, San Marino and Turkey.

Goods destined for importation into Andorra from third countries may be taken into free circulation, on behalf of Andorra, at one of the following Community customs offices: Toulouse-Portet, l'Hospitalet-Pas de la Case, La Tour-de-Carol, Perpignan, Madrid, Barcelona, Toulouse-Blagnac and Farga de Moles.

Goods destined for importation into San Marino from third countries may be taken into free circulation, on behalf of San Marino, at one of the following Community customs offices: Forli (Cesena), Genova, Livorno, Ravenna, Rimini, Roma II, Segrate (aeroporto di Linate) and Trieste.

F. Column 11: Ceuta (XC), Melilla (XL); Cyprus (CY); Faeroes (FO); Israel (IL); ACP States (LOMA), OCT (LOMB) (LOMA+LOMB=LOMAB); Mashreq (MCH) [Egypt (EG), Jordan (JO), Lebanon (LB) and Syria (SY)]; Maghreb (MGB) [Algeria (DZ), Morocco (MA) and Tunisia (TN)]; Malta (MT); BCR [Bosnia-Herzegovina (BA) and Croatia (HR) ], West Bank and Gaza Strip (XP)

This column shows the tariff preferences applicable to imports from these countries under Agreements with the Community, or autonomous Community regulations applying to particular countries.

SECTION IV

Additional codes

A. General

A number of measures are dealt with by means of an additional four-digit code. The first digit usually indicates the type of measure and the others are for further subdivisions.

The measures are:

- agricultural components (EA),

- anti-dumping and countervailing duties, referring to companies,

- duties applicable to pharmaceutical substances (see Part Three, Section II of the CN),

- certain other import and/or export measures for which a subdivision of the CN code is required.

For customs declaration purposes the additional codes are used:

- with the eight-digit combined nomenclature code used for exports,

- with the 10-digit °TARIC code in the case of imports from non-Community countries and, where necessary, during the transitional period from new Member States, in cases where customs duties or other import measures still apply.

The additional codes for anti-dumping duties and countervailing duties, pharmaceutical substances and certain other import and/or export measures are set out at the end of each chapter.

B. Agricultural components (EA), additional duties on sugar (AD S/Z) and on flour (AD F/M)

The additional codes for EA or EAR, AD S/Z or AD S/ZR, and AD F/M or AD F/MR always begin with 7. These codes are set out in Annex 1 of °TARIC and their declaration is obligatory at the importation of the relevant processed agricultural goods.

C. Anti-dumping duties and countervailing duties

Some of these duties are considered too complex to be integrated at the 9th and 10th digit level of the °TARIC nomenclature and instead a supplementary nomenclature is used coded with a four-digit additional code.

Additional codes are used where the duty applies to imports of goods manufactured and/or exported by specific companies or where these goods are introduced into the Community market after assembly by specific companies in the Community from parts of third country origin.

The use of additional codes is indicated in column 5a of °TARIC ("Remarks") by the abbreviation"ADUMP" together with the abbreviation identifying the country (see Section VI, list 5). Anti-dumping or countervailing duties applying to countries rather than specific companies, on the other hand, are indicated by the abbreviation"DUMP". Indicators showing whether the duty is provisional (P), definitive (D) or suspended (X) are also given.

For products in respect of which the collection of anti-dumping statistical data is requested, the following abbreviations are also shown in column 5a:

- products subject to investigation: NTDUM

- products in respect of which the application of the duty is suspended: SPDUM

- products in respect of which it is necessary to proceed to registration of imports: RGDUM.

The additional codes (starting with an 8) are listed at the end of each chapter along with the °TARIC code, the origin of the goods and particulars of the firm and the rates of duty. Where other information is required (e.g. for the purposes of valuation of goods) a footnote is shown at the end of the chapter.

SECTION V

Footnotes

The footnotes, designated by codes in various columns, are printed at the end of each chapter.

They contain information intended to give users a fuller understanding of the purpose of the different regulations, or to indicate any conditions which have to be fulfilled.

SECTION VI

Abbreviations

LIST 1

Units of measurement

>TABLE>

LIST 2

Abbreviations referring to measures

The prefix"A"attached to the following abbreviations means that the measures concerned are linked to an additional code.

>TABLE>

LIST 3

Abbreviations used for the application of rates

>TABLE>

LIST 4

Monetary units

>TABLE>

LIST 5

List of countries, and groups of countries, in alphabetical order

The alpha-2 and the numeric codes are based on the SOEC Geonomenclature. The alpha codes correspond to the International Standard ISO 3166 2-alpha code. In certain cases, where an internationally accepted code is missing, it has been necessary to create specific codes and abbreviations (e.g. the ACP States) for °TARIC purposes.

>TABLE>

(1) The amounts are not indicated

(2) The amounts are not indicated

(3) The amounts are not indicated

(4) The amounts are not indicated

(5) The terms "packing materials" and "packing containers" mean any external or internal containers, holders, wrappings or supports other than transport devices (e.g. transport containers), tarpaulins, tackle or ancillary transport equipment. The term"packing containers"does not cover the containers referred to in general rule 5 (a).

(6) OJ L 292, 30.10.1998, p. 1.

(7) OJ L 139, 11.5.1998, p. 1

(8) OJ L 3 02, 19. 10. 1992, p. 1.

(9) OJ L 17, 21.1.1997, p. 1

(10) The subheadings concerned are within the following subheadings:3917 21,3917 22,3917 23,3917 29,3917 31,3917 33,3917 39,3917 40,3926 90,4008 29,4009 50,4011 30,4012 10,4012 20,4016 10,4016 93,4016 99,4017 00,4504 90,4823 90,6812 90,6813 10,6813 90,7007 21,7304 31,7304 39,7304 41,7304 49,7304 51,7304 59,7304 90,7306 30,7306 40,7306 50,7306 60,7312 10,7312 90,7322 90,7324 10,7324 90,7326 20,7413 00,7608 10,7608 20,8108 90,8302 10,8302 20,8302 42,8302 49,8302 60,8307 10,8307 90,8407 10,8408 90,8409 10,8411 11,8411 12,8411 21,8411 22,8411 81,8411 82,8411 91,8411 99,8412 10,8412 21,8412 29,8412 31,8412 39,8412 80,8412 90,8413 19,8413 20,8413 30,8413 50,8413 60,8413 70,8413 81,8413 91,8414 10,8414 20,8414 30,8414 51,8414 59,8414 80,8414 90,8415 81,8415 82,8415 83,8415 90,8418 10,8418 30,8418 40,8418 61,8418 69,8419 50,8419 81,8419 90,8421 19,8421 21,8421 23,8421 29,8421 31,8421 39,8424 10,8425 11,8425 19,8425 31,8425 39,8425 42,8425 49,8426 99,8428 10,8428 20,8428 33,8428 39,8428 90,8471 10,8471 41,8471 49,8471 50,8471 60,8471 70,8479 89,8479 90,8483 10,8483 30,8483 40,8483 50,8483 60,8483 90,8484 10,8484 90,8501 20,8501 31,8501 32,8501 33,8501 34,8501 40,8501 51,8501 52,8501 53,8501 61,8501 62,8501 63,8502 11,8502 12,8502 13,8502 20,8502 39,8502 40,8504 10,8504 31,8504 32,8504 33,8504 40,8504 50,8507 10,8507 20,8507 30,8507 40,8507 80,8507 90,8511 10,8511 20,8511 30,8511 40,8511 50,8511 80,8516 80,8518 10,8518 21,8518 22,8518 29,8518 30,8518 40,8518 50,8520 90,8521 10,8522 90,8525 10,8525 20,8526 10,8526 91,8526 92,8527 90,8529 10,8529 90,8531 10,8531 20,8531 80,8539 10,8543 89,8543 90,8544 30,8801 10,8801 90,8802 11,8802 12,8802 20,8802 30,8802 40,8803 10,8803 20,8803 30,8803 90,8805 20,9001 90,9002 90,9014 10,9014 20,9014 90,9020 00,9025 11,9025 19,9025 80,9025 90,9026 10,9026 20,9026 80,9026 90,9029 10,9029 20,9029 90,9030 10,9030 20,9030 31,9030 39,9030 40,9030 83,9030 89,9030 90,9031 80,9031 90,9032 10,9032 20,9032 81,9032 89,9032 90,9104 00,9109 19,9109 90,9401 10,9403 20,9403 70,9405 10,9405 60,9405 92 and9405 99.

(11) The subheadings concerned are within the following subheadings:3917 21,3917 22,3917 23,3917 29,3917 31,3917 33,3917 39,3917 40,3926 90,4008 29,4009 50,4011 30,4012 10,4012 20,4016 10,4016 93,4016 99,4017 00,4504 90,4823 90,6812 90,6813 10,6813 90,7007 21,7304 31,7304 39,7304 41,7304 49,7304 51,7304 59,7304 90,7306 30,7306 40,7306 50,7306 60,7312 10,7312 90,7322 90,7324 10,7324 90,7326 20,7413 00,7608 10,7608 20,8108 90,8302 10,8302 20,8302 42,8302 49,8302 60,8307 10,8307 90,8407 10,8408 90,8409 10,8411 11,8411 12,8411 21,8411 22,8411 81,8411 82,8411 91,8411 99,8412 10,8412 21,8412 29,8412 31,8412 39,8412 80,8412 90,8413 19,8413 20,8413 30,8413 50,8413 60,8413 70,8413 81,8413 91,8414 10,8414 20,8414 30,8414 51,8414 59,8414 80,8414 90,8415 81,8415 82,8415 83,8415 90,8418 10,8418 30,8418 40,8418 61,8418 69,8419 50,8419 81,8419 90,8421 19,8421 21,8421 23,8421 29,8421 31,8421 39,8424 10,8425 11,8425 19,8425 31,8425 39,8425 42,8425 49,8426 99,8428 10,8428 20,8428 33,8428 39,8428 90,8471 10,8471 41,8471 49,8471 50,8471 60,8471 70,8479 89,8479 90,8483 10,8483 30,8483 40,8483 50,8483 60,8483 90,8484 10,8484 90,8501 20,8501 31,8501 32,8501 33,8501 34,8501 40,8501 51,8501 52,8501 53,8501 61,8501 62,8501 63,8502 11,8502 12,8502 13,8502 20,8502 39,8502 40,8504 10,8504 31,8504 32,8504 33,8504 40,8504 50,8507 10,8507 20,8507 30,8507 40,8507 80,8507 90,8511 10,8511 20,8511 30,8511 40,8511 50,8511 80,8516 80,8518 10,8518 21,8518 22,8518 29,8518 30,8518 40,8518 50,8520 90,8521 10,8522 90,8525 10,8525 20,8526 10,8526 91,8526 92,8527 90,8529 10,8529 90,8531 10,8531 20,8531 80,8539 10,8543 89,8543 90,8544 30,8801 10,8801 90,8802 11,8802 12,8802 20,8802 30,8802 40,8803 10,8803 20,8803 30,8803 90,8805 20,9001 90,9002 90,9014 10,9014 20,9014 90,9020 00,9025 11,9025 19,9025 80,9025 90,9026 10,9026 20,9026 80,9026 90,9029 10,9029 20,9029 90,9030 10,9030 20,9030 31,9030 39,9030 40,9030 83,9030 89,9030 90,9031 80,9031 90,9032 10,9032 20,9032 81,9032 89,9032 90,9104 00,9109 19,9109 90,9401 10,9403 20,9403 70,9405 10,9405 60,9405 92 and9405 99.

(12) OJ L 105, 23. 4. 1983, p. 1.

(13) OJ L 46, 18. 2. 1994, p. 5.