NoL329/114 OfficialJournaloftheEuropeanCommunities 9.12.74
REGULATION (EEC)No3055/74OFTHECOUNCIL
of2December1974
establishinginrespectofcertainproductsfallingwithinChapters1to24ofthe
CommonCustomsTariffaschemeofgeneralizedpreferencesinfavourofdeveloping
countries
THECOUNCILOFTHEEUROPEAN COMMUNITIES ,orinpartatalaterdate;whereasthispossibility
maybeadopted,interalia,withaviewtoremedying
anyunfavourablesituationswhichmightariseinthe
associatedcountriesfollowingtheimplementation of
thegeneralizedpreferencescheme;
Whereas,moreover,theconferenceoftheHeadsof
StateorofGovernment oftheMemberStatesand
theStatesaccedingtotheEuropeanCommunities
heldinParisfrom19to21October1972invited
theCommunityinstitutionsandtheMemberStates
progressivelytoadoptanoverallpolicyofdevelop­
mentcooperationonaworld-widescalecomprising
inparticulartheimprovement ofgeneralizedpref­
erenceswiththeaimofachievingasteadyincrease
inimportsofmanufactures fromthedeveloping
countries;
Whereas,inaccordancewithProtocol23tothe
ActofAccession (2),thegeneralizedtariffpreference
schemewillbefullyapplicableinthenewMember
Statesfrom1January1974;
Whereas,forcertainproductsofChapters1to24of
theCommonCustomsTariff,thisschemewould,
however,involvetheapplicationinthenewMember
Statesin1975ofcustomsdutieshigherthanorvery
closetothosewhichwillbeappliedbythenew
MemberStatestonon-membercountriesingeneral
onthebasisoftheprovisionsoftheabovementioned
act;whereasthissituationwouldcomplyneitherwith
thespiritnorwiththeverynatureofthegeneralized
preferencescheme;whereas,inordertomaintainan
equivalentpreferentialmarginfortheseproductsalso,
reducedcustomsdutiesshouldbeappliedtothem,in
accordancewithdetailedrulesbasedontheprinciple
ofmaintaining ,inthenewMemberStates,aprefer­
enceproportionaltothatwhichexistsbetweenthe
dutiesoftheCommonCustomsTariffandtheduties
giveninAnnexAtothisRegulation;whereas,with
aviewtograntingthebeneficiarydevelopingcountries
thebestpossibletreatment,inaccordancewith
theobjectivesofthepreferencescheme,thedutiesHavingregardtotheTreatyestablishingtheEuro­
peanEconomicCommunity ,andinparticularAr­
ticle43thereof;
HavingregardtoCouncilRegulation (EEC)No
1059/69(J)of28May1969layingdownthetrade
arrangements applicabletocertaingoodsresulting
fromtheprocessingofagriculturalproducts,andin
particularArticle12thereof;
HavingregardtotheproposalfromtheCommission ;
HavingregardtotheOpinionoftheEuropean
Parliament;
Whereas,withinthecontextofUNCTAD,theEuro­
peanEconomicCommunityofferedtogranttariff
preferencesoncertainprocessedagriculturalproducts
ofChapters1to24oftheCommonCustomsTariff
whichoriginateindevelopingcountries;whereasthe
preferentialtreatmentproposedinthatofferconsists,
inrespectofcertaingoodswhicharesubjecttothe
tradearrangements laiddowninRegulation (EEC)
No1059/69,ofareductioninthefixedcomponent
ofthechargeapplicabletosuchgoodsbyvirtueof
thatRegulation,and,inrespectofproductswhich
aresubjecttothesinglecustomsduty,ofareduction
insuchduty;whereaspreferentialimportsofthe
productsconcernedsouldbeeffectedwithoutquanti­
tativerestrictions ;
WhereastheoffermadebytheCommunityincludes
aclausestatingthattheCommunitydrewupthe
offerontheassumptionthatallthemainindustrial­
izedcountrieswhicharemembersoftheOECD
wouldparticipateingrantingpreferencesandwould
makesimilareffortsinthisdirection;whereas,more­
over,itisevidentfromtheconclusionsworkedout
inUNCTADthatthisoffer,whilebeingofatempor­
arynature,doesnotconstituteabindingcommit­
mentand,inparticular,maybewithdrawnwholly
(])OJNoL141,12.6.1969,p.1. (2)OJNoL73,27.3.1972,p.14.

9.12.74 OfficialJournalottheEuropeanCommunities NoL329/115
givenintheabovementioned AnnexAshouldalsobe
appliedwhereverthedutiescalculatedaccordingto
theabovementioned detailedrulesprovetobehigher
thanthem;applicable,thedutiesobtainedbyreducingthedif­
ferencebetweenthelowestdutyappliedon1January
1972tothedevelopingcountriessetoutinAnnexC
andtheCommonCustomsTariff,by40%inrespect
oftheproductsmentionedinAnnexB,andby60%
inrespectoftheotherproductsgiveninAnnexA.
However,thedutiesgiveninAnnexAshallbe
appliedwherethedutiesresultingfromtheabove­
mentionedcalculationarehighterthanthem.
2.Thetreatmentprovidedforinparagraph1shall
beenjoyedsolelybyproductsoriginatinginthe
countriesandterritorieslistedinAnnexC.
ForthepurposeoftheapplicationofthisRegulation,
theconceptoforiginatingproductsshallbedeter­
minedinaccordancewiththeprocedurelaiddown
inArticle14ofRegulation (EEC)No802/68.Whereasitisexpedient,therefore,thattheCom­
munityshouldauthorizetheimportationofthepro­
ductsreferredtoinAnnexA,originatinginthe
countriesandterritorieslistedinAnnexC,subjectto
thecustomsdutiesgiveninrespectofeachofthem,
throughout1975whereasthebenefitofsuchprefer­
entialtermsshouldbereservedforproductsorig­
inatinginthecountriesandterritoriesundercon­
sideration,theconceptof'originatingproducts'being
determinedinaccordancewiththeprocedurelaid
downinArticle14ofCouncilRegulation (EEC)
No802/68(1)of27June1968onthecommon
definitionoftheconceptoftheoriginofgoods;
Whereasmeasuresshouldbeprovidedforwhichwill
enableanyseriousdisruptioninanysectorofthe
economicactivityoftheCommunitytobeavoided;
whereas,tothisend,theCommissionshouldbe
empoweredtore-introducepartiallyorwhollythe
levyingofcustomsdutiesinorderthatsuchdisrup­
tionmaybeavoided;Article2
Whenproductsbenefitingfromthetreatmentpro­
videdforinArticle1areimportedintheCommunity
insuchquantitiesoratsuchpricesthatCommunity
producersofproductssimilartoorindirectcompe­
titionwiththemsufferorarelikelytosufferfrom
seriousdisadvantage ,thelevyingofcustomsduties
maybere-introduced inwholeorinpartonthe
productsinquestioninrespectofthecountriesor
territorieswhicharethecauseofthedisadvantage .
Suchmeasuresmayalsobetakeninthecaseof
actualorpotentialseriousdisadvantage inasingle
regionoftheCommunity .WhereastheCommission mustbeabletohaveaccess
toinformationconcerningimportseffectedwithin
theframeworkofgeneralizedpreferences ;whereas,
tothisend,MemberStatesshallinformtheCom­
missioneverythreemonthsofimportsactually
effected,classifiedbyorigin,
HASADOPTED THISREGULATION :
Article1
1.From1Januaryto31December1975Community
importsoftheproductslistedinAnnexAshall
benefitfromthecustomsdutiesspecifiedforeach
product.Article3
1.TheCommissionmaydecide,bymeansofa
Regulation,tore-introducethelevyingofcustoms
dutiesforaspecifiedperiod,inordertoensurethat
Article2isapplied.
2.Intheeventofsuchactionbeingrequestedby
aMemberState,theCommissionshalldecidewithin
aperiodofnotmorethan10workingdaysafter
therequesthasbeenreceivedandshallinformthe
MemberStatesofthisdecision.
3.AnyMemberStatemayrefertotheCouncilthe
measuretakenbytheCommission ,withinaperiodof
notmorethan10workingdaysafterithasbeen
informedthereof.Thefactthatthematterisreferred
totheCouncilshallnotcausethemeasuretobe
suspended.TheCouncilshallmeetimmediately .It
may,byactingonaqualifiedmajority,amendor
rescindthemeasureinquestion.OnimportationintoDenmark,Irelandandthe
UnitedKingdom,thereshallbeappliedtotheabove­
mentionedproductsthecustomsdutiesdetermined
bymultiplying ,byacoefficientequaltothemargin
ofpreferencesexistingbetweenthedutiesgivenin
AnnexAandtheCommonCustomsTariffduties
HOJNoL148,28.6.1968,p.1.

NoL329/116 OfficialJournaloftheEuropeanCommunities 9.12.74
Article4
Articles2and3shallnotprejudicetheimplemen­
tationofthesafeguardclausesadoptedinpursuance
ofthecommonagriculturalpolicyunderArticle43
oftheTreatyandofthoseadoptedinpursuanceof
thecommonagriculturalpolicyunderArticle113of
theTreaty.Article5
MemberStatesshallinformtheCommissionevery
threemonthsofimportseffectedunderthisRegu­
lation,classifiedbyorigin.
Article6
ThisRegulationshallenterintoforceon1January
1975.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,2December1974.
FortheCouncil
ThePresident
J.SAUVAGNARGUES

9.12.74 OfficialJournaloftheEuropeanCommunities NoL329/117
ANNEXA
ListofproductsfallingwithinChapters1to24originatingindevelopingcountriesandterritories
towhichthegeneralizedtariffpreferenceswillapply(a)
CCT
heading
NoDescriptionRate
ofduty
02.01Meatandedibleoffalsoftheanimalsfallingwithinheading
No01.01,01.02,01.03or01.04fresh,chilledorfrozen:
A.Meat:
IIT.Ofswihe:
b)Other .Free
02.04Othermeatandediblemeatoffals,fresh,chilledorfrozen:
exA.Ofdomesticpigeons
exB.Furredgame,frozen
C.Other:
exI.Frogs'legs
II.Other8%
Free
Free
8%
03.03Crustaceansandmolluscs,whetherinshellornot,fresh(live
ordead)chilled,frozen,salted,inbrineordried;crustaceans ,
inshell,simplyboiledinwater:
A.Crustaceans :
IV.Shrimpsandprawns:
a)Prawns(Pandalidaesp.p.)
exc)Shrimpsofthegenus:
—-Palaemonidae sp.p
—Penaeusindicus,monodon,esculentes,
merguiensis8%
8%
8%
04.06(*)Naturalhoney26%
04.07Edibleproductsofanimalorigin,notelsewherespecifiedor
included 7%
05.03Horsehairandhorsehairwaste,whetherornotputupona
layerorbetweentwolayersofothermaterial:
B.Other Free
05.07 Skinsandotherpartsofbirds,withtheirfeathersordown,
feathersandpartsoffeathers(whetherornotwithtrimmed
edges)anddown,notfurtherworkedthancleaned,disinfected
ortreatedforpreservation ;powderandwasteoffeathersor
partsoffeathers:
A.Bedfeathers;down:
II.Other
B.OtherFree
Free
(a)Preferencesarenottobegrantedinrespectoftheproducts,markedwithanasterisk,originatinginRomania.
Note:Thetermsexpressedinthe'Rateofduty'columnareexplainedunder'Abbreviations 'onpage130.

NoL329/118 OfficialJournaloftheEuropeanCommunities 9.12.74
CCT
heading
NoDescriptionRate
ofduty
05.13Naturalsponges:
B.Other Free
05.15 Animalproductsnotelsewherespecifiedorincluded;dead
animalsofChapter1orChapter3,unfitorhumanconsump­
tion:
A.Fish,crustaceansandmolluscs:
I.Fishofalengthof6cmorlessandshrimpsandprawns,
dried Free
07.04 Dried,dehydratedorevaporatedvegetables,whole,cut,
sliced,brokenorinpowderbutnotfurtherprepared:
exB.Other:
—Wholemushrooms ,dried,dehydratedorevaporated10%
—Horse-radish (Cochleariaarmoracia)8%
07.05Driedleguminousvegetables,shelled,whetherornotskinned
orsplit:
B.Other:
exI.BeansofthegenusPbaseolusmungo Free
08.01 Dates,bananas,coconuts,Brazilnuts,cashewnuts,pineapples,
avocados,mangoes,guavas,andmangosteens ,freshordried,
shelledornot:
exE.Desicatedcoconut Free
08.05NutsotherthanthosefallingwithinheadingNo08.01,fresh
ordried,shelledornot:
D.Pistachios Free
E.Pecans Free
F.Areca(orbetel)andcola Free
exG.Other(excludinghazel-nuts) Free
08.10 Fruit(whetherornotcooked),preservedbyfreezing,not
containingaddedsugar:
exA.Bilberriesandblackberries 10%
exB.Other:
—Quinces 12%
—FruitfallingwithinheadingNo08.01,excluding
pineapples ;grapefruitandpomelos,whortleberries ,
bilberries,blackberries 10%
—FruitfallingwithinheadingNo80.09,excluding
melonsandwater-melons 10%
08.11 Fruitprovisionallypreservedforexample,bysulphurdioxide
gas,inbrine,insulphurwaterorinotherpreservativesolutions,
butunsuitableinthatstateforimmediateconsumption :
C.Papaws
D.BilberriesFree
5%

9.12.74 OfficialJournaloftheEuropeanCommunities NoL329/119
CCTRateheading
NoDescription ofduty
08.11 exE.Other:
(cont'd)
—Quinces 6%
—FruitfallingwithinheadingNo08.01,excluding
pineapples,grapefruitandpomelos,whortleberries ,
bilberries,blackberries 5%
—FruitfallingwithinheadingNo0809,excluding
melonsandwater-melons 5%
08.12Fruit,dried,otherthanthatfallingwithinheadingNo08.01,
08.02,08.03,08.04or08.05:
A.Apricots 6%
E.Papaws Free
exG.Others:
—Tamarind (pods,pulp) Free
08.13 Peelofmelonsandcitrusfruit,fresh,frozen,driedorpro­
visionallypreservedinbrine,insulphurwaterorinother
preservativesolutions Free
09.02 Tea:
A.inimmediatepackingsofanetcapacitynotexceeding3kgFree
09.06 Cinnamonandcinnamon-tree flowers:
A.Ground 9%
B.Other 6%
09.08Nutmeg,maceandcardamoms :
A.Neithercrushednorground:
II.Other:
a)Nutmeg8%
B.Crushedorground:
I.Nutmeg10%
II.Mace 5%
09.09 Seedsofanise,badian,fennel,coriander,cumin,caraway
andjuniper:
A.Neithercrushednorground:
II.Badianseed 14%
III.Seedsoffennel,coriander,cumin,carawayand
juniper:
b)Other:
2.Other Free
B.Crushedorground:
I.Badianseed 16%
III.Other 6%

NoL329/120 OfficialJournaloftheEuropeanCommunities 9.12.74
CCT
heading
NoDescriptionRate
ofduty
09.10Thyme,saffronandbayleaves;otherspices:
F.Otherspices,includingthemixturesreferredtoinNote1
(b)tothisChapter:
I.Neithercrushednorground
II.Crushedorground:
b)Other12%
14%
11.03Floursoftheleguminousvegetablesfallingwithinheading
No07.05:
A.Ofpeas,beansorlentils
B.Other6%
6%
11.04FloursofthefruitfallingwithinanyheadinginChapter8:
A.Ofbananas
B.Other:
—Chestnuts
—Notspecified8-5%
8S%
6-5%
12.07Plantsandparts(includingseedsandfruit)oftrees,bushes,
shrubsorotherplants,beinggoodsofakindusedprimarily
inperfumery,inpharmacy,orforinsecticidal,fungicidalor
similarpurposes,freshordried,whole,cut,crushed,ground
orpowdered :
B.Liquoriceroots Free
12.08Locustbeans,freshordried,whetherornotkibbledorground,
butnotfurtherprepared;fruitkernelsandothervegetable
productsofakindusedprimarilyforhumanfood,notfalling
withinanyotherheading:
B.Locustbeanseeds:
I.Notdecorticared ,crushedorground
C.Apricot,peachandplumstones,andkernelsthereofFree
Free
13.02Shellac,seedlac,sticklacandotherlacs;naturalgums,resins
gum-resinsandbalsams:
A.ConiferresinsFree
13.03Vegetablesapsandextracts;pecticsubstances,pectinatesand
pectates;agar-agarandothermucilagesandthickeners,derived
fromvegetableproducts:
A.Vegetablesapsandextracts:
III.Ofquassiaamara
IV.Ofliquorice
V.Ofpyrethrumandoftherootsofplantscontaining
rotenone
VII.Intermixtures ofvegetableextracts,forthemanufac­
tureofbeveragesoroffoodpreparations
VIII.Other:
a)MedicinalFree
Free
Free
Free
Free

9.12.74 OfficialJournaloftheEuropeanCommunities NoL329/121
CCT
heading
NoDescriptionRate
ofduty
13.03
(cont'd)C.Agar-agarandothermucilagesandthickeners,derived
fromvegetableproducts:
I.Agar-agar Free
II.Mucilagesandthickenersextractedfromlocustbeans
orlocustbeanseeds Free
14.01Vegetablematerialsofakindusedprimarilyforplaiting(for
example,cerealstraw,cleaned,bleachedordyed,osier,reeds,
rushes,rattans,bamboos,raffiaandlimebark):
A.Osier:
II.Other Free
B.Cerealstraw,cleaned,bleachedordyed Free
15.03Lardstearin,oleostearinandtallowstearin;lardoil,oleo-oil
andtallowoil,notemulsifiedormixedorpreparedinany
way:
A.Lardstearinandoleostearin :
II.Other 4%
B.Tallowoilforindustrialusesotherthanthemanufacture
offoodstuffsforhumanconsumptionFree
C.Other 6%
15.04 Fatsandoils,offishandmarinemammals,whetherornot
refined:
A.Fish-liveroil:
I.OfavitaminAcontentnotexceeding2500inter­
nationalunitspergrammeFree
15.05Woolgreaseandfattysubstancesderivedtherefrom(including
lanolin)
A.Woolgrease,crude -Free
B.Other Free
15.06Otheranimaloilsandfats(includingneat'sfootoilsandfats
frombonesorwaste) Free
15.07Fixedvegetableoils,fluidorsolid,crude,refinedorpurified:
B.China-woodandoiticicaoils;myrtlewaxandJapan
wax Free
C.Castoroil:
II.Other 6%
D.Otheroils:
1.Fortechnicalorindustrialusesotherthanthemanu­
factureoffoodstuffsforhumanconsumption :
a)Crude:
ex3.Other,excludinglinseedoil,palmkernel
oil,ground-nutoil,sunflowerseedoil
andcolzaoil 2-5%
15.09 Degras 2%

NoL329/122 OfficialJournaloftheEuropeanCommunities 9.12.74
CCT
heading
NoDescriptionRate
ofduty
15.10Fattyacids;acidoilsfromrefining;fattyalcohols
A.Stearicacid 3%
C.Otherfattyacids;acidoilsfromrefiningFree
15.11Glycerolandglycerollyes:
A.Crudeglycerolandglycerollyes Free
B.Other,includingsyntheticglycerol Free
15.12Animalorvegetableoilsandfats,whollyorpartlyhydro­
genated,orsolidifiedorhardenedbyanyotherprocess,
whetherornotrefined,butnotfurtherprepared:
A.Inimmediatepackingsofanetcapacityof1kgorless...16%
B.Other 12%
15.14Spermaceti,crude,pressedorrefined,whetherornotcoloured Free
15.15 Beeswaxandotherinsectwaxes,whetherornotcoloured :
B.Other Free
15.16Vegetableswaxes,whetherornotcoloured:
B.Other Free
15.17Residuesresultingfromthetreatmentoffattysubstancesor
animalorvegetablewaxes:
B.Other:
I.Oilfootsanddregs;soapstocks Free
II.Other Free
16.02Otherpreparedorpreservedmeatormeatoffal:
A.Liver:
I.Gooseorduckliver 14%
B.Other:
II.Gameorrabbitmeatoroffal:
—Game 10%
—Rabbit 14%
III.Other:
b)Other:
ex1.Containingbovinemeatoroffal:
—Preparedorpreservedbovinetongue..18%
2.Notspecified:
aa)Ovinemeatoroffal 18%
bb)Other 18%

9.12.74 OfficialJournaloftheEuropeanCommunities NoL329/123
CCT
heading
NoDescriptionRate
ofduty
16.03
16.041%
10%
13%
18%
7%
21%
12%
12%
8%
7%
10-5%16.05
17.04Meatextracts,meatjuicesandfishextracts,inimmediate
packingsofanetcapacityof:
B.Morethan1kgbutlessthan20kg
C.1kgorless
Preparedorpreservedfish,includingcaviarandcaviarsub­
stitutes:
A.Caviarandcaviarsubstitutes :
I.Caviar(sturgeonroe)
II.Other
B.Salmonidae
exF.Bonito(Sardasp.p.)andmackerel
G.Other:
I.Fillets,raw,coatedwithbatterorbreadcrumbs ,
deepfrozen
II.Other
Crustaceansandmolluscs,preparedorpreserved:
A.Crabs
exB.Other,excludingshrimpsoftheCrangonsp.p.type
andsnails
Sugarconfectionery ,notcontainingcocoa:
A.Liquoriceextractcontainingmorethan10%byweight
ofsucrosebutnotcontainingotheraddedsubstances ...
B.Chewinggum
C.Whitechocolate
D.Other
Chocolateandotherfoodpreparationscontainingcocoa:
A.Cocoapowder,nototherwisesweetenedthanbythe
additionofsucrose
Preparationsofflour,meal,starchormaltextract,ofakind
usedasinfantfoodorfordieteticorculinarypurposes,con­
taininglessthan50%byweightofcocoa
Tapiocaandsago,excludingtapiocaandsagosubstitutes
obtainedfrompotatoorotherstarches
Preparedfoodsobtainedbytheswellingorroastingofcereals
orcerealsproducts(puffedrice,cornflakesandsimilarpro­
ducts)3%+vc
withamax.
of23%
5%+vc
withamax.
of27%
+ads
9%+vc
withamax.
of27%
+ads
6%+vc18.06
19.02
ex19.04
19.054%+vc
7%+vc
3%+vc

NoL329/124 OfficialJournaloftheEuropeanCommunities 9.12.74
products ,CCT
heading
NoDescriptionRate
ofduty
19.06Communionwafers,emptycachetsofakindsuitablefor
pharmaceutical use,sealingwafers,ricepaperandsimilar
2%+vc
19.07Bread,ships'biscuitsandotherordinarybakers'wares,not
containingaddedsugar,honey,eggs,fats,cheeseorfruit:
A.Crispbread 3-5%+vc
withamax.
of24%
+adf
B.Matzos 2%-(-vc
withamax.
of20%
+adf
C.Glutenbreadfordiabetics 5-5%+vc
D.Other 5-5%+vc
19.08Pastry,biscuits,cakesandotherfinebakers'wares,whether
ornotcontainingcocoainanyproportion :
A.Gingerbreadandthelike 5·5%+vc
20.01(*)Vegetables,andfruit,preparedorpreservedbyvinegaror
aceticacid,withorwithoutsugar,whetherornotcontaining
salt,spicesormustard:
exB.Other,excludinggherkins,cucumbers,'mixedpickles'
andsweetpeppers 18%
20.02Vegetablespreparedorpreservedotherwisethanbyvinegar
oraceticacid:
E.Sauerkraut 16%
exF.Capers 12%
20.03Fruitpreservedbyfreezing,containingaddedsugar:
exA.Withasugarcontentexceeding13%byweight:
—FruitfallingwithinheadingNo08.01,excluding
pineapples 13%+(L)
exB.Other:
—FruitfallingwithinheadingNo08.01,excluding
pineapples 13%
20.04Fruit,fruit-peelandpartsofplants,preservedbysugar
(drained,glacéorcrystallized ):
B.Other:
exI.Withasugarcontentexceeding13%byweight:
—FruitfallingwithinheadingNo08.01,excluding
pineapples 12-5%+(L)
exII.Other:
—FruitfallingwithinheadingNo08.01,excluding
pineapples 12:5%

9.12.74 OfficialJournaloftheEuropeanCommunities NoL329/125
CCT
heading
NoDescriptionRate
ofduty
20.05Jams,fruitjellies,marmalades ,fruitpuréeandfruitpastes,
beingcookedpreparations ,whetherornotcontainingadded
sugar:
B.Jamsandmarmaladesofcitrusfruit:
exI.Withasugarcontentexceeding30%weight,
excludingorangejamandmarmalade 19%+(Lì
exII.Withasugarcontentexceeding13%butnot
exceeding30%byweight,excludingorangejam
andmarmalade 19%+(L)
exIII.Other,excludingorangejamandmarmalade....19%
C.Other:
I.Withasugarcontentexceeding30%byweight:
exb)Other:
—OffruitfallingwithinheadingNo08.01,
excludingpineapples 18%+(L)
exII.Withasugarcontentexceeding13%butnot
exceeding30%byweight:
—OffruitfallingwithinheadingNo08.01,exclud­
ingpineapples 18%+(L)
exIII.Other:
—OffruitfallingwithinheadingNo08.01,
excludingpineapples 18%
20.06Fruit,otherwisepreparedorpreserved,whetherornot
containingaddedsugarorspirit:
A.Nuts(includingground-nuts),roasted,inimmediate
packingsofanetcapacity:
I.Ofmorethan1kg:
—Almonds,walnutsandhazelnuts 12%
—Other 10%
II.Of1kgorless:
—Almonds,walnutsandhazelnuts 14%
—Other 12%
B.Other:
I.Containingaddedspirit:
a)Ginger 16%
b)Pineapples,inimmediatepackingsofanetcapacity:
1.Ofmorethan1kg:
aa)Withasugarcontentexceeding17%by
weight 16%+(L)
bb)Other 16%
2.Of1kgorless:
aa)Withasugarcontentexceeding19%by
weight 16%+(L)
bb)Other 16%

NoL329/126 OfficialJournaloftheEuropeanCommunities 9.12.74
CCT
heading
NoDescriptionRate
ofduty
20.06
(cont'd)c)Grapes:
1.Withasugarcontentexceeding13%byweight25%+(L)
2.Other 25%
d)Peaches,pearsandapricots,inimmediatepackings
ofanetcapacity:
1.Ofmorethan1kg:
aa)Withasugarcontentexceeding13%by
weight 25%+(L)
bb)Other 25%
2.Of1kgorless:
aa)Withasugarcontentexceeding15%by
weight 25%+(L)
bb)Other 25%
e)Otherfruits:
ex1.Withasugarcontentexceeding9%by
weight,excludingcherries 25%+(L)
ex2.Other 25%
f)Mixturesoffruit:
1.Withasugarcontentexceeding9%byweight25%+(L)
2.Other 25%
II.Notcontainingaddedspirit:
a)Containingaddedsugar,inimmediatepackingsof
anetcapacityofmorethan1kg:
2.Grapefruitsegments 12%+(L)
3.Mandarins (includingtangerinesandsat­
sumas);Clementines,wilkingsandother
similarcitrushybrids 19%+(L)
4.Grapes 18%+(L)
ex8.Otherfruits:
—FruitfallingwithinheadingNo08.01,
excludingpineapples 11%+(L)
—Tamarind (pods,pulp) 11%+(L)
b)Containingaddedsugar,inimmediatepackingsof
anetcapacityof1kgorless:
2.Grapefruitsegments 12%+(L)
3.Mandarins,(includingtangerinesandsat­
sumas);clementines ,wilkingsandother
similarcitrushybrids 20%+(L)
4.Grapes 19%+(L)
ex8.Otherfruits:
—FruitfallingwithinheadingNo08.01,
excludingpineapples 12%+(L)

9.12.74 OfficialJournaloftheEuropeanCommunities NoL329/127
CCT
heading
NoDescriptionRate
ofduty
20.06
(cont'd.)c)Notcontainingaddedsugar,inimmediatepackings
ofanetcapacity:
1.Of4-5kgormore:
exdd)Otherfruits:
—FruitsfallingwithinheadingNo
08.01,excludingpineapples 12%
2.Oflessthan4-5kg:
exbb)Otherfruitandmixturesoffruit:
—FruitfallingwithinheadingNo
08.01,excludingpineapples 12%
20.07(*)Fruitjuices(includinggrapemust)andvegetablejuices,
whetherornotcontainingaddedsugar,butunfermentedand
notcontainingspirit:
A.Ofaspecificgravityexceeding1-33at15°C:
III.Other:
exa)Ofavalueexceeding30u.a.per100kgnet
.weight:
—FruitsfallingwithinheadingNo08.01,
excludingpineapples 21%
b)Ofavaluenotexceeding30u.a.per100kg
netweight:
ex1.Withanaddedsugarcontentexceeding
30%byweight:
—FruitsfallingwithinheadingNo
08.01,excludingpineapples 21%+(L)
ex2.Other:
—FruitsfallingwithinheadingNo
08.01,excludingpineapples 21%
B.Ofaspecificgravityof1*33orlessat15°C:
II.Other:
a)Ofavalueexceeding30u.a.per100kgnetweight:
2.Grapefruitjuice 10-5%
ex3.Othercitrusfruitjuices:
aa)Containingaddedsugar 14%
bb)Other 15%
ex6.Otherfruitandvegetablejuices,excluding
apricotandpeachjuice:
aa)Containingaddedsugar 17%
bb)Other 18%
7.Mixtures :
exbb)Other,excludingmixturescontaining
eitherseparatelyortogether,over
25%ofgrape,citrusfruit,pine­
apple,pear,tomato,apricotorpeach
juice:

NoL329/128 OfficialJournaloftheEuropeanCommunities 9.12.74
CCT
heading
NoDescriptionRate
ofduty
20.07(*)
(cont'd)11.Containingaddedsugar
22.Other
b)Ofavalueof30u.a.orlessper100kgnetweight:
2.Grapefruitjuice:17%
18%
aa)Withanaddedsugarcontentexceeding
30%byweight 10%+(L)
bb)Other 10%
4.Othercitrusfruitjuices:
aa)Withanaddedsugarcontentexceeding
30%byweight 14%+(L)
bb)Withanaddedsugarcontentof30%or
lessbyweight 14%
cc)Notcontainingaddedsugar 15%
7.Otherfruitandvegetablejuices:
exaa)Withanaddedsugarcontentexceeding
30%byweight,excludingapricotsand
peaches 17%+(L)
exbb)Withanaddedsugarcontentof30%or
lessbyweight,excludingapricotsand
peaches 17%
excc)Notcontainingaddedsugar,excluding
apricotsandpeaches 18%
8.Mixtures :
exbb)Other,excludingmixturescontaining,
eitherseparatelyortogether,over25%
ofgrape,citrusfruit,pineapples,apple,
pear,tomato,apricotorpeachjuice:
11.Withanaddedsugarcontent
exceeding30%bvweight 17%+(L)
22.Withanaddedsugarcontentof
30%orlessbyweight 17%
33.Notcontainingaddedsugar....18%
21.01Roastedchicoryandotherroastedcoffeesubstitutes ;extracts,
essencesandconcentrates thereof:
A.Roastedchicoryandotherroastedcoffeesubstitutes :
II.Other 3%+vc
B.Extracts,essencesandconcentrates oftheproducts
describedundersubheadingA:
II.Other 7%+vc
21.02Extracts,essencesorconcentrates ,ofcoffee,teaormaté;
preparationswithabasisofthoseextracts,essencesorcon­
centrates :
exA.Essencesorconcentrates ofcoffee 9%
B.Extracts,essencesorconcentrates ofteaormaté;
preparationswithabasisofthoseextracts,essencesor
concentrates Free

9.12.74 OfficialJournaloftheEuropeanCommunities NoL329/129
CCT
heading
NoDescriptionRate
oíduty
21.03Mustardflourandpreparatedmustard:
A.Mustardflour,inimmediatepackingsofanetcapacity:
I.Of1kgorless Free
II.Ofmorethan1kg Free
B.Preparedmustard 10%
21.04 Sauces;mixedcondimentsandmixedseasonings :
exB.Other,excludingsauceswithavegetableoilbasis.... 9%
21.05Soupsandbroths,inliquid,solidorpowderform;homogen­
isedcompositefoodpreparations :
A.Soupsandbroths,inliquid,solidorpowderform12%
B.Homogenized compositefoodpreparations19%
21.06Naturalyeasts(activeorinactive);preparedbakingpowders:
A.Activenaturalyeasts:
I.Cultureyeast 8-5%
II.Bakers'yeast:
a)Dried 6%+vc
b)Other 6%+vc
III.Other 11-5%
B.Inactivenaturalyeasts:
I.Intablet,cubeorsimilarform,orinimmediate
packingsofanetcapacityof1kgorless 7%
II.Other 4%
C.Preparedbakingpowders 5%
21.07Foodpreparationsnotelsewherespecifiedorincluded:
A.Cerealsingrainorearform,pre-cookedorotherwise
prepared 5%-f-vc
F.Other:
I.Containingnomilkfatsorcontaininglessthan1-5%
byweightofsuchfats:
a)Containingnosucroseorcontaininglessthan5%
byweightofsucrose(includinginvertsugar
expressedassucrose):
ex1.Containingnostarchorlessthan5%by
weightofstarch:
—Palmtreecores 10%
22.01Waters,includingspawatersandaeratedwaters;iceand
snow:
A.Spawaters,naturalorartificial;aeratedwaters Free

/
NoL329/130 OfficialJournaloftheEuropeanCommunities 9.12.74
CCT
heading
NoDescription Rateofduty
22.02Lemonade,flavouredspawatersandflavouredaeratedwaters,
andothernon-alcoholic beverages,notincludingfruitand
vegetablejuicesfallingwithinheadingNo20.07:
A.Notcontainingmilkormilkfats 7%
22.03 Beermadefrommalt 16%
23.01Floursandmeals,ofmeat,offals,fish,crustaceansormolluscs,
unfitforhumanconsumption ;greaves:
B.Floursandmealsoffish,crustaceansormolluscs Free
23.02 Bran,sharpsandotherresiduesderivedfromthesifting,
millingorworkingofcerealsorofleguminousvegetables :
B.Ofleguminousvegetables 4%
23.06Productsofvegetableoriginofakindusedforanimalfood,
notelsewherespecifiedorincluded :
B.Other Free
2307Sweetenedforage;otherpreparationsofakindusedinanimal
feeding:
A.Fishormarinemammalsolubles Free
C.Other 7%
24.02Manufactured tobacco;tobaccoextractsandessences:
B.Cigars 50%
C.Smokingtobacco 115%
D.Chewingtobaccoandsnuff 46%
E.Other,includingagglomerated tobacco,intheformof
sheetsorstrip 19%
Abbreviations
(L):indicatesthatthegoodsreferredtoaresubjecttothelevysystem;
vc:indicatesthatthegoodsreferredtoaresubjecttoachargebasedonavariablecomponent
whichisspecifiedundertheregulationsconcerningtradeincertaingoodsresultingfrom
theprocessingofagriculturalproducts;
adf:indicatesthatadditionaldutymaybeleviedontheflourcontentoftheproductsconcerned;
ads:indicatesthatadditionaldutymaybeleviedonthesugarcontentoftheproducts
concerned ;

9.12.74 OfficialJournaloftheEuropeanCommunities NoL329/131
ANNEXB
Listofproductsisrespectofwhichthedifferencebetweenthelowestdutiesappliedon1January
1972tothedevelopingcountriesbyDenmark,IrelandandtheUnitedKingdomandtheCommon
CustomsTariffdutiesmustbereducedby40%inaccordancewithArticle1ofthisRegulation (a)
CCT
heading
NoDescription
07.04Dried,dehydratedorevaporatedvegetables,whole,cut,sliced,brokenorin
powderbutnotfurtherprepared:
exB.Other:
—Wholemushrooms,dried,dehydratedorevaporated
—Horse-radish (Cochleariaarmoracia)
08.05NutsotherthanthosefallingwithinheadingNo08.01,freshordried,shelled
ornot:
D.Pistachios
E.Pecans
F.Areca(orbetel)andcola
exG.Other(excludinghazelnuts)
08.10Fruit(whetherornotcooked),preservedbyfreezing,notcontainingadded
sugar:
exA.Bilberriesandblackberries
exB.Other:
—Quinces
—FruitfallingwithinheadingNo08.01,excludingpineapples,grapefruit
andpomelos,whortleberries ,bilberries,blackberries
—FruitfallingwithinheadingNo08.09,excludingmelonsandwater­
melons
08.11Fruitprovisionallypreserved (forexample,bysulphurdioxidegas,inbrine,
insulphurwaterorinotherpreservativesolutions),butunsuitableinthatstate
forimmediateconsumption :
C.Papaws
D.Bilberries
exE.Other:
—Quinces
—FruitfallingwithinheadingNo08.01,excludingpineapples,grapefruit
andpomelos,whortleberries ,bilberries,blackberries
—FruitfallingwithinheadingNo08.09excludingmelonsandwater­
melons
08.12Fruit,dried,otherthanthatfallingwithinheadingNo08.01,08.02,08.03,
08.04or08.05:
A.Apricots
E.Papaws
exG.Others:
—Tamarind (pods,pulp)
(a)Preferencesarenottobegrantedinrespectoftheproducts,markedanasterisk,originatinginRomania.

NoL329/132 OfficialJournaloftheEuropeanCommunities 9.12.74
CCT
heading
NoDescription
08.13 Peelofmelonsandcitrusfruit,fresh,driedorprovisionallypreservedinbrine,
insulphurwaterorinotherpreservativesolutions
16.02(a)Otherpreparedorpreservedmeatormeatoffal:
B.Other:
III.Other:
b)Other:
ex1.Containingbovinemeatoroffal:
—Preparedorpreservedbovinetongue
2.Other:
aa)Ovinemeatoroffal
bb)Other
20.01(*)Vegetablesardfruit,preparedorpreservedbyvinegaroraceticacid,with
orwithoutsugar,whetherornotcontainingsalt,spicesormustard:
exB.Other,excludinggherkins,cucumbers,'mixedpickles'andsweetpeppers
20.02Vegetablespreparedorpreservedotherwisethanbyvinegaroraceticacid:
E.Sauerkraut
exF.Capers
20.03Fruitpreservedbyfreezing,containingaddedsugar:
exA.Withasugarcontentexceeding13%byweight:
—FruitfallingwithinheadingNo08.01,excludingpineapples
exB.Other:
—FruitfallingwithinheadingNo08.01,excludingpineapples
20.04Fruit,fruit-peelandpartsofplants,preservedbysugar(drained,glacéor
crystallized ):
B.Other:
exLWithasugarcontentexceeding13%byweight:
—FruitfallingwithinheadingNo08.0],excludingpineapples
exII.Other:
—FruitfallingwithinheadingNo08.01,excludingpineapples
20.05Jams,fruitjellies,marmalades ,fruitpuréeandfruitpastes,beingcooked
preparations ,whetherornotcontainingaddedsugar:
B.Jamsandmarmaladesofcitrusfruit:
exI.Withasugarcontentexceeding30%byweight,excludingorange
jamandmarmalade
exII.Withasugarcontentexceeding13%butnotexceeding30%by
weight,excludingorangejamandmarmalade
exIII.Other,excludingorangejamandmarmalade
(a)ThisheadingshallbedeletedfromthisAnnexfrom1April1975,

9.12.74 OfficialJournaloftheEuropeanCommunities NoL329/133
CCT
heading
NoDescription
C.Other: 20.05
(cont'd) I.Withasugarcontentexceeding30%byweight:
exb)Other:
—OffruitfallingwithinheadingNo08.01,excluding
pineapples
exII.Withasugarcontentexceeding13%butnotexceeding30%by
weight:
—OffruitfallingwithinheadingNo08.01,excludingpineap.Ls
exIII.Other:
—OffruitfallingwithinheadingNo08.01,excludingpineapples
20.06Fruit,otherwisepreparedorpreserved,whetherornotcontainingadded
sugarorspirit:
A.Nuts(includingground-nuts),roasted,inimmediatepackingsofanet
capacity:
I.Ofmorethan1kg:
—Almonds,walnutsandhazelnuts
—Other
II.Of1kgorless:
—Almonds,walnutsandhazelnuts
—Other
B.Other:
I.Containingaddedspirit:
a)Ginger
b)Pineapples,inimmediatepackingsofanetcapacity:
1.Ofmorethan1kg:
aa)Withasugarcontentexceeding17%byweight
bb)Other
2.Of1kgorless:
aa)Withasugarcontentexceeding19%byweight
bb)Other
c)Grapes:
1.Withasugarcontentexceeding13%byweight
2.Other
d)Peaches,pearsandapricots,inimmediatepackingsofanetcapacity:
1.Ofmorethan1kg:
aa)Withasugarcontentexceeding13%byweight
bb)Other
2.Of1kgorless:
aa)Withasugarcontentexceeding15%byweight
bb)Other
e)Otherfruits:
ex1.Withasugarcontentexceeding9%byweight,excluding
cherries
ex2.Other

NoL329/134 OfficialJournaloftheEuropeanCommunities 9.12.74
CCT
heading
NoDescription
20.06 f)Mixturesoffruit:
(cont'd)1.Withasugarcontentexceeding9%byweight
2.Other
II.Notcontainingaddedspirit:
a)Containingaddedsugar,inimmediatepackingsofanetcapacity
ofmorethan1kg:
2.Grapefruitsegments
3.Mandarins ,(includingtangerinesandsatsumas);clementines ,
wilkingsandothercitrushybrides
4.Grapes
ex8.Otherfruits:
—FruitfallingwithinheadingNo08.01,excludingpineapples
—Tamarind (pods,pulp)
b)Containingaddedsugar,inimmediatepackingsofanetcapacity
of1kgorless:
2.Grapefruitsegments
3.Mandarins (includingtangerinesandsatsumas);clementines ,
wilkingsandothersimilarcitrushybrids
4.Grapes
ex8.Otherfruits:
—FruitfallingwithinheadingNo08.01,excludingpineapples
c)Notcontainingaddedsugar,inimmediatepackingsofanetcapacity:
1.Of4-5kgormore:
exdd)Otherfruits:
—FruitsfallingwithinheadingNo08.01,excluding
pineapples
ex2.Oflessthan4-5kg:
exbb)Otherfruitandmixturesoffruit:
—FruitfallingwithinheadingNo08.01,excluding
pineapples
20.07HFruitjuices(includinggrapemust)andvegetablejuices,whetherornotcon­
tainingaddedsugar,butunfermentedandnotcontainingspirit:
A.Ofaspecificgravityexceeding1-33at15°C:
III.Other:
exa)Ofavalueexceeding30u.a.per100kgnetweight:
—FruitsfallingwithinheadingNo08.01excludingpineapples
b)Ofavaluenotexceeding30u.a.per100kgnetweight:
ex1.Withanaddedsugarcontentexceeding30%byweight:
—FruitsfallingwithinheadingNo08.01,excluding
pineapples
ex2.Other:
—FruitsfallingwithinheadingNo08.01,excluding
pineapples
B.Ofaspecificgravityof1-33orlessat15°C:
II.Other:
a)Ofavalueexceeding30u.a.·per100kgnetweight:
2.Grapefruitjuice

9.12.74 OfficialJournaloftheEuropeanCommunities NoL329/135
CCT
heading
NoDescription
20.07(*)!
(cont'd)ex3.Othercitrusfruitjuices:
aa)Containingaddedsugar
bb)Other
ex6.Otherfruitandvegetablejuices,excludingapricotandpeach
juice:
aa)Containingaddedsugar
bb)Other
7.Mixtures :
exbb)Other,excludingmixturescontaining,eithersepar­
atelyortogether,over25%ofgrape,citrusfruit,
pineapple,apple,pear,tomato,apricotorpeach
juice:
11.Containingaddedsugar
22.Other
b)Ofavalueof30u.a.orlessper100kgnetweight:
2.Grapefruitjuice:
aa)Withanaddedsugarcontentexceeding30%byweight
bb)Other
4.Othercitrusfruitjuices:
aa)Withanaddedsugarcontentexceeding30%byweight
bb)Withanaddedsugarcontentof30%orlessbyweight
cc)Notcontainingaddedsugar
7.Otherfruitandvegetablejuices:
exaa)Withanaddedsugarcontentexceeding30%byweight,
excludingapricotsandpeaches
exbb)Withanaddedsugarcontentof30%orlessbyweight,
excludingapricotsandpeaches
excc)Notcontainingaddedsugar,excludingapricotsand
peaches
8.Mixtures :
exbb)Other,excludingmixturescontaining,eitherseparately
ortogether,over25%ofgrape,citrusfruit,pineapple,
apple,pear,tomato,apricotorpeachjuice:
11.Withanaddedsugarcontentexceeding30%by
weight
22.Withanaddedcontentof30%orlessbyweight
33.Notcontainingaddedsugar

NoL329/136 OfficialJournaloftheEuropeanCommunities 9.12.74
ANNEXC
Listofdevelopingcountriesandterritoriesenjoyinggeneralizedtariffpreferences
INDEPENDENT COUNTRIES
Afghanistan Honduras Qatar
Algeria India Romania
Argentina Indonesia Rwanda
Bahamas Iran SaudiArabia
Bahrain Iraq Senegal
Bangladesh IvoryCoast SierraLeone
Barbados Jamaica Singapore
Bhutan Jordan Somalia
Bolivia Kenya SriLanka
Botswana KhmerRepublic Sudan
Brazil Korea(South) Swaziland
Burma KuwaitSyria
Burundi Laos Tanzania
Cameroon Lebanon Thailand
CentralAfricanRepublicLesothoTogo
Chad LiberiaTonga
Chile Libya TrinidadandTobago
Colombia MalagasyRepublic Tunisia
Congo,People'sRepublicof MalawiUganda
CostaRica Malaysia UnitedArabEmirates :
Cuba MaldiveIslands AbuDhabi
Cyprus Mali Dubai
Dahomey Mauritania RasalKhaimah
DominicanRepublic Mauritius Fujairah
Ecuador
Egypt,ArabRepublicof
ElSalvador
EquatorialGuinea
EthiopiaMexico
Morocco
Nauru
Nepal
NicaraguaAjman
Sharjah
UmmalQaiwain
UpperVolta
Uruguay
Venezuela
Fiji
Gabon
Gambia
GhanaNiger
Nigeria
Oman
PakistanVietnam,Republicof
WesternSamoa
Yemen,People'sDemocratic
Republicof
Guatemala Panama YemenArabRepublic
Guinea Paraguay Yugoslavia
Guyana Peru Zaïre
Haiti Philippines Zambia

9.12.74 OfficialJournaloftheEuropeanCommunities NoL329/137
COUNTRIES ANDTERRITORIES
dependentoradministered ,orforwhoseexternalrelationsMemberStatesoftheCommunity
orthirdcountriesarewhollyorpartlyresponsible
AfarsandIssas(Territoryofthe)
Angola(includingCabinda)
AustralienAntarticTerritory
Belize
Bermuda
BritishAntarticTerritory
BritishIndianOceanTerritory (Aldabra,Farquhar,ChagosArchipelago ,DesRoches)
BritishPacificOcean(*)
Brunei
CapeVerdeIslands
CaymanIslandsandDependencies
ChristmasIsland
Cocos(Keeling)Islands
ComoroArchipelago
CornIslandsandSwanIslands
FalklandIslandsandDependencies
FrenchPolynesia
FrenchSouthernandAntarticTerritories
Gibraltar
HeardIslandandMacDonald Islands
HongKong
LeewardIslands(2)
Macao
Mozambique
Netherlands Antilles
NewCaledoniaandDependencies
NorfolkIslands
PacificIslandsadministeredbytheUnitedStatesofAmericaorunderUnitedStatestrusteeship (3)
Papua-NewGuinea
PortugueseGuinea
PortugueseTimor
StHelena(includingAscension,GoughIsland,andTristandaCunha)
SaintPierreandMiquelon
SaoThoméandPrincipe
Seychelles (includingAmirantes )
Sikkim
SpanishterritoriesinAfrica
Surinam
TerritoriesforwhichNewZealandisresponsible (CookIslands,NiuweIsland,TokelauIslands
andRossDependency )
TurksandCaocosIslands
VirginIslandsoftheUnitedStates(StCroix,StThomas,StJohn,etc.)
WallisandFutunaIslands
WindwardIslands(4)
Note:Theabovelistsmaybyamendedsubsequentlytotakeaccountofchangesintheinter­
nationalstatusofcountriesorterritories .
(MGilbertandElliceIslands,BritishSolomonIslands,NewHebridesCondominium ,andPitcairnIslands.
(*)Antigua,Montserrat ,StKitts-Nevis-Anguilla ,BritishVirginIslands.
(3)ThePacificIslandsadministered bytheUnitedStatesofAmericainclude:Guam.AmericanSamoa(including
Swain'sIsland),MidwayIslands,JohnstonandSandIslands,WakeIslandandtheTrustTerritoryofthePacific
Islands(theCaroline,MarianasandMarshallIslands).
(')Dominica,Grenada,StLucia,StVincent.