NoL373/126 OfficialJournaloftheEuropeanCommunities 31.12.86
COUNCILREGULATION (EEC)No3926/86
of16December1986
applyinggeneralizedtariffpreferencesfor1987inrespectofcertainagriculturalproducts
originatingindevelopingcountries
THECOUNCILOFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,andinparticularArticle43
thereof,
HavingregardtoCouncilRegulation (EEC)No
3033/80of11November1980layingdownthetrade
arrangements applicabletocertaingoodsresulting
fromtheprocessingofagriculturalproducts('),andin
particularArticle12thereof,
HavingregardtotheproposalfromtheCommission(2),
HavingregardtotheopinionoftheEuropean
Parliament(3),
HavingregardtotheopinionoftheEconomicand
SocialCommittee(4),
Whereas,withinthecontextofUNCTAD,theEuro­
peanEconomicCommunityofferedtogranttariffpref­
erencesoncertainprocessedagriculturalproductsof
Chapters 1to24oftheCommonCustomsTariffwhich
originateindevelopingcountries;whereastheprefer­
entialtreatmentproposedinthatofferconsists,inre­
spectofcertaingoodswhicharesubjecttothetrade
arrangements laiddowninRegulation(EEC)No
3033/80,ofareductioninthefixedcomponentofthe
chargeapplicabletosuchgoodsbyvirtueofthatRegu­
lation,and,inrespectofproductswhicharesubjectto
thesinglecustomsduty,ofareductioninsuchduty;
whereaspreferentialimportsoftheproductsconcerned
shouldbeeffectedingeneralwithoutquantitative
restrictions ;
Whereasthepositiveroleplayedbythissystemin
improvingaccessfordevelopingcountriestothemar­
ketsofthepreference-giving countrieswasrecognized
attheninthsessionoftheUNCTADSpecialCom­
mitteeonPreferences ;whereasitwasthereagreedthat
theobjectivesofthegeneralizedpreferencesscheme
wouldnotbefullyachievedbytheendof1980,that
consequently itshouldbeprolongedbeyondtheinitial
periodandthatanoverallreviewofthesystemshould
takeplacein1990;WhereasitisdesirablethereforethattheCommunity
continuetoapplygeneralizedtariffpreferences,inthe
contextoftheconclusionsreachedinUNCTADandin
accordance.withtheintentionsexpressedinthesaid
Committeeinparticularbyallthepreference-giving
countries;
Whereasthetemporaryandnon-bindingnatureofthe
systemmeansthattheoffermaybewithdrawnwholly
orinpartatalaterstage,thusmaintainingthepossi­
bilityofremedyinganyunfavourablesituationswhich
mightarise,includingintheAfrican,Caribbeanand
PacificStates(ACPStates)followingtheimplementa­
tionofthesystem;
Whereas,whentheCommunityproposeditsgeneral­
izedtariffpreferencesschemeforthesecond10-year
period,itenvisagedtoanalysein1985thefunctioning
oftheschemeandintroducemeasuresofadjustment
thatwouldprovenecessary;
WhereasexperiencefromtheapplicationoftheCom­
munityschemeinthefirst15yearshasshownthatthe
schemehastoanappreciableextentachievedits
intendedobjectives;whereasitisthereforeappropriate
tomaintainitsfundamentalfeatures,namelyareduc­
tionincustomsdutieswithoutanyrestrictioninthe
quantitiesimportedforcertainagriculturalproducts
listedinAnnexII,andareductionincustomsduties
withinthelimitsofCommunitytariffquotasfor
tobacco,solublecoffeeandpreservedpineapples ;
Whereasfrom1March1986theKingdomofSpainand
thePortugueseRepublicshallapplytheCommunity
systemofgeneralizedpreferences,incompliancewith
Articles178and365oftheActofAccession;whereas
thevolumesforeseenforthepreferentialimportsin
1986havebeenincreasedtotakeaccountofthisacces­
sion;whereas,inthiscontext,itisappropriateto
increasethevolumesopenedin1987;
Whereastheratesofconversionintonationalcurrency
ofthepreferentialamountsexpressedinECUarethe
ratesprovidedforintheCommonCustomsTariff.
Whereasinthemultilateraltradenegotiations ,in
accordancewithparagraph6oftheTokyoDeclaration,
theCommunityreaffirmedthatspecialtreatment
should,wheneverpossible,begrantedtotheleast
developedamongthedevelopingcountries;whereas,
therefore,theagriculturalproductslistedinAnnexIV,
originatingintheleast-developed developingcountries
whichappearinthelistinAnnexVtothisRegulation,
shouldbetotallyexemptfromcustomsduties;
Whereasitisnecessarytoensureequalandcontinuous
accessforallCommunityimporterstotheCommunity(!)OJNoL323,29.11.1980,p.1.0OJNoC289,17.11.1986,p.109.0OJNoC322,15.12.1986.
(")OJNoC333,29.12.1986.

31.12.86 OfficialJournaloftheEuropeanCommunities NoL373/127
preferentialtarifflimitsopenedunderthisRegulation
andthusprovisionshouldbemadefortheCommission
tobeabletotakeappropriatemeasures;
Whereassuchmethodsofadministration callforclose
andparticularlyrapidcooperationbetweentheMem­
berStatesandtheCommission ,whichmust,inpar­
ticular,beabletoobservetheextenttowhichcharges
aremadeagainstthetariffquotasandinformMember
Statesthereof;whereassuchcooperationshouldbe
particularlycloseinviewoftheneedfortheCommis­
siontobeableto.takeappropriatemeasurestorein­
troducethelevyingofcustomsdutiesintheirentirety
whentheceilingisreached;
WhereasitisexpedientthattheCommunityshould
authorizetheimportationoftheproductsreferredtoin
AnnexII,originatinginthecountriesandterritories
listedinAnnexIII,subjecttothecustomsdutiesgiven
inrespectofeachofthem,withoutquantitativelimita­
tions;whereasthebenefitofsuchpreferentialterms
shouldbereservedforproductsoriginatinginthecoun­
triesandterritoriesunderconsideration ,theconceptof
'originatingproducts'beingadoptedinaccordance
withtheprocedurelaiddowninArticle14ofRegula­
tion(EEC)No802/68(3);
Whereasitisnecessarytoestablishcompletestatistics
onimportsadmittedinaccordancewiththeprovisions
ofthisRegulationandtoapplytothecollection,prep­
arationandtransmission ofthesestatisticsCouncil
Regulations (EEC)No1445/72(4),(EEC)No3065/
750and(EEC)No1736/75(«);tariffquotasandtheuninterruptedapplicationofthe
ratelaiddownforsuchquotastoallimportsofthe
productsconcernedintoallMemberStatesuntilthe
quotasareusedup;whereastheCommunitynatureof
thequotascanberespectedbyapportioningtheCom­
munitytariffquotasamongtheMemberStates;wher­
eas,moreover,tothisendandinthecontextofthe
utilizationsystem,theactualchargesagainstthequotas
mayrelateonlytoproductswhichhavebeenentered
forfreecirculationandwhichareaccompanied bya
certificateoforigin;
Whereas,totakeaccountoffutureimporttrendsinthe
variousMemberStatesinrespectofthetariffquotas
andtomitigateanyinadequacyinthefixed-scale
apportionment ,thequotasshouldbedividedintotwo
tranches,thefirstbeingapportionedamongtheMem­
berStatesandthesecondheldasareservetocover
subsequentlytherequirementsofMemberStateswhich
haveexhaustedtheirinitialshares;whereas,moreover,
thereserveconstitutedasdescribedtendstoavoid
makingthesystemofutilizationofthequotasexces­
sivelyrigid,tothedetrimentofeachofthedeveloping
countriesconcerned,andwillcontributetoachieving
theaimalreadymentionedofimprovingthegeneral­
izedpreferencesscheme;
WhereasMemberStatesmayexhausttheirinitial
sharesofthetariffquotasatdifferentrates;whereasto
avoiddisruptionofsuppliesonthisaccountitshould
beprovidedthatanyMemberStatewhichhasalmost
useduponeofitsinitialsharesshoulddrawanaddi­
tionalsharefromthecorresponding reserve;whereas
thismustbedonebyeachMemberStateasandwhen
eachofitsadditionalsharesisalmostentirelyusedup
andrepeatedasmanytimesaseachofthereserves
allows;whereaseachoftheseinitialandadditional
sharesmustbeavailableforuseuntiltheendofthe
qudtaperiod;
Whereas,however,itseemsadvisabletopermitthe
MemberStatestolimittheexerciseoftheirtotalobli­
gationtodrawonthereserveamounttoatleast60%of
theirinitialshare;
Whereasif,ataspecifieddateinthequotaperiod,a
considerable balanceremainsinoneoftheinitial
sharesofoneorotherMemberState,itisessentialthat
thatMemberStatereturnaportionofittothecorre­
spondingreserveinordertopreventapartoftheCom­
munityquotafromremainingunusedinoneMember
Statewhenitcouldbeusedinothers;
Whereas,havingregardtotherulesapplyingtothe
repaymentorremissionofimportorexportduties,and
inparticulartoCouncilRegulation(EEC)No1430/
79(>)andCommissionRegulation(EEC)No3040/
83(2),aprocedureshouldbelaiddowntoregularize
importsactuallymadewithinthequotasand/orotherWhereas,sincetheKingdomofBelgium,theKingdom
oftheNetherlandsandtheGrandDuchyofLuxem­
bourgareunitedwithinandjointlyrepresentedbythe
BeneluxEconomicUnion,anymeasureconcerningthe
administration ofthesharesallocatedtothateconomic
unionmaybecarriedoutbyanyoneofitsmembers;
WhereasfisheriesproductsoriginatinginGreenland
willbenefitfromafreeaccessregimeundercertain
conditionsincludedinaspecificEEC-Greenland Fish­
eriesAgreementandconnecteddispositions,andalter­
natively,intheeventthattheseconditionsareno
longermet,willbesubjecttoappropriatemeasuresas
concernstheirimportregime;
Whereasintheseconditionsitdoesnotappearneces­
sarytoincludetheseproductsinthepresentRegula­
tion,
(3)OJNoL148,28.6.1968,p.1.
(4)OJNoL161,17.7.1972,p.1.
(5)OJNoL307,27.11.1975,p.1.
(6)OJNoL183,14.7.1975,p.3.(')OJNoL175,12.7.1979,p.1.0OJNoL297,29.10.1983,p.13.

NoL373/128 OfficialJournaloftheEuropeanCommunities 31.12.86
HASADOPTEDTHISREGULATION : 2.However,inthecaseofproductsinSectionIIsub­
jecttoquotas,theMemberStatesshall,bythe11thday
ofeachmonthatthelatest,forwardthelistofcharges
effectedduringthepreviousmonth.
SECTION I
PRODUCTS OFCHAPTERS 1TO24OFTHE
COMMONCUSTOMSTARIFFIMPORTED WITHOUT
QUANTITATIVE LIMITATIONS
ArticleI
1.From1Januaryto31December1987,Community
importsoftheproductslistedinAnnexIIshallbenefit
fromthecustomsdutiesspecifiedforeachproduct.
SpainandPortugalshallapplyontheimportsofprod­
uctsreferredtoabovethecustomsdutiesestablishedin
accordancewithArticles178and365ofthe1985Actof
Accession .
2.Thetreatmentprovidedforinparagraph 1shallbe
enjoyedsolelybyproductsoriginatinginthecountries
andterritorieslistedinAnnexIII.
Forthepurposesoftheapplicationofthissection,the
conceptoforiginatingproductsshallbeadoptedin
accordancewiththeprocedurelaiddowninArticle14
ofRegulation(EEC)No802/68.
3.TheproductslistedinAnnexIVoriginatinginthe
countrieslistedinAnnexVshallbeimportedintothe
Communityfreeofcustomsdutieswithoutprejudiceto
thelevyingofadditionaldutieswhichmaybeappli­
cableintheCommonCustomsTariff,indicatedbythe
symbols'vc','ads'or'adf.
4.Tequila,PiscoandSinganifallingwithinsubhead­
ing22.09CVexa)oftheCommonCustomsTariff
shallqualifyforthepreferentialsystemsubjecttothe
productionofacertificateofauthenticityappearingin
thecertificateoforiginanddrawnupaccordingtothe
procedurereferredtointhesecondsubparagraphof
paragraph2.SECTIONII
COMMUNITY TARIFFQUOTAS
A.Unmanufactured tobaccosotherthanVirginia
'flue-cured'typeexcludingthesun-curedorientaltype
Article3
1.From1Januaryto31December1987aCom­
munitytariffquotaof18500tonnesshallbeopenedin
theCommunityforimportsofunmanufactured tobac­
cos,excludingthesun-curedorientaltype,falling
withinsubheading24.01exBoftheCommonCustoms
Tariff.Withinthistariffquotathecustomsdutyshall
besuspended3t14%withaminimumchargeof28
ECUper100kilogramsnetweightandamaximum
chargeof31ECUper100kilogramsnetweight.
SpainandPortugalshallapplyontheimportsofprod­
uctsreferredtoabovethecustomsdutiesestablishedin
accordancewithArticles178and365ofthe1985Actof
Accession .
Inthecontextofthistariffquota,thecustomsdutyon
importsoriginatinginthecountrieslistedinAnnexV
shallbetotallysuspended .
Thecustomsdutyshallbetotallysuspendedfor
importsfromthecountrieslistedinAnnexVof
tobaccootherthantheVirginia'flue-cured'typefalling
withinsubheadings24.01exAandBoftheCommon
CustomsTariff(NIMEXEcodes24.01-65and24.01­
69)underthistariffquota.
2.Thistariffquotashallapplysolelytoproductsori­
ginatinginthecountriesandterritorieslistedinAnnex
III,withtheexceptionofChina.Thoseimportswhich
enjoyexemptionfromcustomsdutiesunderotherpre­
ferentialtariffarrangementsgrantedbytheCommunity
maynotbechargedagainstthistariffquota.
Forthepurposesoftheapplicationofthissection,the
conceptof'originatingproducts'shallbedeterminedin
accordancewiththeprocedurelaiddowninArticle14
ofRegulation(EEC)No802/68.Article2
1.TheMemberStatesshall,withinsixweeksofthe
endofeachquarteratthelatest,forwardtotheStatisti­
calOfficeoftheEuropeanCommunities thestatistical
resultsfortheproductsenteredforfreecirculationin
thereferencequarterunderageneralizedpreferential
treatmentinaccordancewiththeprovisionsofthe
presentRegulation .Theseresults,transmittedaccord­
ingtotheheadingsofthenomenclatureofgoodsfor
externaltradestatisticsoftheCommunityandstatistics
oftradebetweenMemberStates(NIMEXE),shall
showthecountryoforigin,value,quantityandany
supplementary unitsasdefinedbyRegulation(EEC)
No1736/75.Article4
1.Afirsttrancheof17208tonnesshallbeappor­
tionedamongtheMemberStates.Thesharesforeach
memberwhich,subjecttoArticle6,shallbevaliduntil
31December1987,shallbeaslistedincolumn6of
AnnexI.

31.12.86 .OfficialJournaloftheEuropeanCommunities NoL373/129
2.Thesecondtrancheof1292tonnesshallconstitute
thereserve.MemberStatesshall,notlaterthan7November1987,
notifytheCommissionofthetotalquantitiesofthe
productsinquestionimporteduptoandincluding
25October1987andchargedagainsttheCommunity
quotaandofanyportionoftheirinitialsharereturned
tothereserve.
B.Unmanufactured Virginia'flue-cured'typetobaccosArticle5
1.WhereaMemberStatehasused90%ormoreofits
initialshareasfixedinArticle4(1),orofthatshare
minusanyportionreturnedtothereservepursuantto
Article7,itshallforthwith,bynotifyingtheCommis­
sion,drawasecondshare,totheextentthatthereserve
sopermits,equalto10%ofitsinitialshareroundedup,
shouldtheoccasionarise,tothenearestunit.
2.WhereaMemberState,afterexhaustingitsinitial
share,hasused90%ormoreofthesecondsharedrawn
byit,thatMemberStateshallforthwith,underthecon­
ditionslaiddowninparagraph 1,drawathirdshare,
equalto5%ofitsinitialshareroundedup,shouldthe
occasionarise,tothenearestunit.
3.WhereaMemberStateafterexhaustingitssecond
share,hasused90%ormoreofthethirdsharedrawn
byit,thatMemberStateshall,underthesamecondi­
tions,drawafourthshareequaltothethird.Thispro­
cessshallcontinueuntilthereservehasbeen
exhausted .
4.*Bywayofderogationfromparagraphs 1,2and3,a
MemberStatemaydrawshareslowerthanthosespeci­
fiedthereiniftherearegroundsforbelievingthatthe
lattermaynotbeusedinfull.AnyMemberState
applyingthisparagraphshallinformtheCommission
ofitsgroundsforsodoing.
5.AnyMemberStatemay,whilstinformingtheCom­
mission,limittheaggregatetotalofitsadditional
sharesto60%ortoahigherproportionofitsinitial
share.Article8
1.From1Januaryto31December1987aCom­
munitytariffquotaof66950tonnesshallbeopenedin
theCommunityforimportsofunmanufactured Virgi­
nia'flue-cured'typetobaccosfallingwithinsubhead­
ing24.01exAoftheCommonCustomsTariff.Within
thistariffquotathecustomsdutyshallbesuspendedat
6%withaminimumchargeof16ECUper100kilo­
gramsnetweightandamaximumchargeof27ECU
per100kilogramsnetweight.
SpainandPortugalshallapplyontheimportsofprod-i
uctsreferredtoabovethecustomsdutiesestablishedin
accordancewithArticles178and365ofthe1985Actof
Accession.
Inthecontextofthistariffquota,thecustomsdutyon
importsoriginatinginthecountrieslistedinAnnexV
shallbetotallysuspended .
2.Thistariffquota'shallapplysolelytoproducts
originatinginthecountriesandterritorieslistedin
AnnexIIIwiththeexclusionofChina.Thoseimports
whichenjoyexemptionfromcustomsdutiesunder
otherpreferentialtariffarrangements grantedbythe
Communitymaynotbechargedagainstthistariff
quota.
Forthepurposesoftheapplicationofthissection,the
conceptof'originatingproducts'shallbeadoptedin
accordancewiththeprocedurelaiddowninArticle14
ofRegulation(EEC)No802/68.
Entryunderthistariffquotashallbesubjecttothe
productionofacertificateofauthenticityissuedby.one
oftheauthoritieslistedinAnnexIItoRegulation
,(EEC)No3035/79('),aslastamendedbyRegulation
(EEC)No2946/86(2).
However,inthecaseofcountriesandterritorieslisted
inAnnexIIItothisRegulationbutnotlistedin
AnnexIItoRegulation(EEC)No3035/79,entry
underthistariffquotashallbesubjecttotheproduc­
tionofacertificateofauthenticityappearinginthecer­Article6
WithoutprejudicetotheprovisionsofArticle7,addi­
tionalsharesdrawnpursuanttoArticle5shallbevalid
until31December1987.
Article7 i
AMemberStatewhich,on7November1987,hasnot
exhausteditsinitialshareshall,notlaterthan25Octo­
ber1987,returntothereserveanyunusedportionin
excessof15%oftheinitialamount.Itmayreturna
greaterportioniftherearegroundsforbelievingthat
suchaportionmaynotbeused.Attherequestofthe
Commission ,itmayalsomakeanticipatoryreturns.(')OJNoL341,31.12.1979,p.20.0OJNoL275,26.9.1986,p.8.

NoL373/130 OfficialJournaloftheEuropeanCommunities 31.12.86
tificateoforiginandmadeoutinaccordancewiththe
procedurereferredtointhesecondsubparagraph .
Article9
\JAfirsttrancheof65750tonnesshallbeappor­
tionedamongtheMemberStates.Thesharesforeach
memberwhich,subjecttoArticle12,shallbevaliduntil
31December1987,shallbeaslistedincolumn6of
AnnexI.
2.Thesecondtrancheof1200tonnesshallconstitute
thereserve.Article12
AMemberStatewhich,on25October1987,hasnot
exhausteditsinitialshareshall,notlaterthan7
November1987,returntothereserveanyunusedpor­
tioninexcessof15%oftheinitialamount.Itmay
returnagreaterportioniftherearegroundsforbeliev­
ingthatsuchaportionmaynotbeused.Attherequest
oftheCommission,itmayalsomakeanticipatory ~
returns.
MemberStatesshall,hotlaterthan7November1987,
notifytheCommissionofthetotalquantitiesofthe
productsinquestionimporteduptoandincluding25
October1987andchargedagainsttheCommunity
quotaandofanyportionoftheirinitialsharereturned
tothereserve.
C.Solublecoffee
Article13
1.From1Januaryto31December1987,aCom­
munitytariffquotaof19200tonnesshallbeopened
forimportsintotheCommunityofsolublecoffeefall­
ingwithinsubheading21.02exAoftheCommonCus­
tomsTariff.
SpainandPortugalshallapplyontheimportsofprod­
uctsreferredtoabovethecustomsdutiesestablishedin
accordancewithArticles178and365ofthe1985Actof
Accession .
2.Thistariffquotashallapplysolelytoproducts
originatinginthecountriesandterritorieslistedin
AnnexIII.Thoseimportswhichenjoyexemptionfrom
customsdutiesunderotherpreferentialtariffarrange­
mentsgrantedbytheCommunitymaynotbecharged
againstthistariffquota.
Forthepurposesoftheapplicationofthissection,the
conceptof'originatingproducts'shallbeadoptedin
accordancewiththeprocedurelaiddowninArticle14
ofRegulation(EEC)No802/68.Article10
1.WhereaMemberStatehasused90%ormoreofits
initialshareasfixedinArticle9(1),orofthatshare
minusanyportionreturnedtothereservepursuantto
Article12,itshallforthwith,bynotifyingtheCommis­
sion,drawasecondshare,totheextentthatthereserve
sopermits,equalto10%ofitsinitialshareroundedup,
shouldtheoccasionarise,tothenearestunit.
2.WhereaMemberState,afterexhaustingitsinitial
share,hasused90%ormoreofthesecondsharedrawn
byit,thatMemberStateshallforthwith,underthecon­
ditionslaiddowninparagraph 1,drawathirdshare,
equalto5%ofitsinitialshareroundedup,shouldthe
occasionarise,tothenearestunit.
3.WhereaMemberStateafterexhaustingitssecond
share,hasused90%ormoreofthethirdsharedrawn
byit,thatMemberStateshall,underthesamecondi­
tions,drawafourthshareequaltothethird.Thispro­
cessshallcontinueuntilthereservehasbeen
exhausted .
4.Bywayofderogationfromparagraphs 1,2and3,a
MemberStatemaydrawshareslowerthanthosespeci­
fiedthereiniftherearegroundsforbelievingthatthe
lattermaynotbeusedinfull.AnyMemberState
applyingthisparagraphshallinformtheCommission
ofitsgroundsforsodoing.
5.AnyMemberStatemay,whilstinformingtheCom­
mission,limittheaggregatetotalofitsadditional
sharesto60%ortoahigherproportionofitsinitial
share.Article14
1.Afirsttrancheof17240tonnesshallbeappor­
tionedamongtheMemberStatesaslistedincolumn6
ofAnnexI.
2.Thesecondtrancheof1960tonnesshallconstitute
thereserve.
Article15
1.WhereaMemberStatehasused90%ormoreofits
initialshareasfixedinArticle14(1),orofthatshare
minusanyportionreturnedtothereservepursuantto
Article17,itshallforthwith,bynotifyingtheCommis­Article11
WithoutprejudicetotheprovisionsofArticle12,addi­
tionalsharesdrawnpursuanttoArticle10shallbe
validuntil31December1987.

31.12.86 OfficialJournaloftheEuropeanCommunities NoL373/131
sion,drawasecondshare,totheextentthatthereserve
sopermits,equalto10%oftheinitialsharerounded
up,shouldtheoccasionarise,tothenearestunit.D.Preservedpineapples,otherthaninslices,halfslices
orspirals
2.WhereaMemberState,afterexhaustingitsinitial
share,hasused90%ormoreofthesecondsharedrawn
byit,thatMemberStateshallforthwith,underthecon­
ditionslaiddowninparagraph 1,drawathirdshare,
equalto5%oftheinitialshareroundedup,shouldthe
occasionarise,tothenearestunit.
3.WhereaMemberState,afterexhaustingitssecond
share,hasused90%ormoreofthethirdsharedrawn
byit,thatMemberStateshall,underthesamecondi­
tions,drawafourthshareequaltothethird.Thispro­
cessshallcontinueuntilthereservehasbeen
exhausted .Article18
1.From1Januaryto31December1987,aCom­
munitytariffquotaof47320tonnesshallbeopenedby
theCommunityforimportsofpreservedpineapples,
otherthaninslices,halfslicesorspirals,fallingwithin
thefollowingsubheadingsoftheCommonCustoms
Tariff:ex20.06BIIa)5,ex20.06BIIb)5,ex20.06B
IIc)1dd)andex20.06BIIc)2bb).Withinthistariff
quotathecustomsdutyshallbesuspendedat12%,
increasedbythelevyonsugarwherethesugarcontent
exceeds17%byweightinthecaseofproductsfalling
withinsubheadingex20.06BIIa)5aa),and19%by
weightinthecaseofproductsfallingwithinsubhead­
ingex20.06BIIb)5aa).
SpainandPortugalshallapplyontheimportsofprod­
uctsreferredtoabovethecustomsdutiesestablishedin
accordancewithArticles178and365ofthe1985Actof
Accession .
2.Thistariffquotashallapplysolelytoproducts
originatinginthecountriesandterritorieslistedin
AnnexIII.Thoseimportswhichenjoyexemptionfrom
customsdutiesunderotherpreferentialtariffarrange­
mentsgrantedbytheGommunitymaynotbecharged
againstthisquota.
Forthepurposesoftheapplicationofthissection,the
conceptof'originatingproducts'shallbeadoptedin
accordancewiththeprocedurelaiddowninArticle14
ofRegulation(EEC)No802/68.4.Bywayofderogationfromparagraphs 1,2and3,a
MemberStatemaydrawshareslowerthanthosespeci­
fiedthereiniftherearegroundsforbelievingthatthe
lattermaynotbeusedinfull.AnyMemberState
applyingthisparagraphshallinformtheCommission
ofitsgroundsforsodoing.
5.AnyMemberStatemay,whilstinformingtheCom­
mission,limittheaggregatetotalofitsadditional
sharesto60%ortoahigherproportionofitsinitial
share.
Article16
WithoutprejudicetotheprovisionsofArticle17,addi­
tionalsharesdrawnpursuanttoArticle15shallbe
validuntil31December1987.Article19
1.Afirsttrancheof42900tonnesshallbeappor­
tionedamongtheMemberStates.Thesharesforeach
MemberStatewhich,subjecttoArticle22,shallbe
validuntil31December1987,shallbeaslistedin
column6ofAnnexI.
2.Thesecondtrancheof4420tonnesshallconstitute
thereserve.Article18
AMemberStatewhich,on15September1987,hasnot
exhausteditsinitialshareshall,notlaterthan1
October1987,returntothereserveanyunusedportion
inexcessof20%oftheinitialamount.Itmayreturna
greaterportioniftherearegroundsforbelievingthat
suchaportionmaynotbeused.Attherequestofthe
Commission ,itmayalsomakeanticipatoryreturns.Article20
1.WhereaMemberStatehasused90%ormoreofits
initialshareasfixedinArticle19(1),orofthatshare
minusanyportionreturnedtothereservepursuantto
Article23,itshallforthwith,bynotifyingtheCommis­
sion,drawasecondshare,totheextentthatthereserve
sopermits,equalto10%ofitsinitialshareroundedup,
shouldtheoccasionarise,tothenearestunit.
2.WhereaMemberState,afterexhaustingitsinitial
share,hasused90%ormoreofthesecondsharedrawnTheMemberStatesshall,notlaterthan1October1987,
notifytheCommissionofthetotalquantitiesofthe
productsinquestionimportedupto15September1987
andchargedagainsttheCommunityquotasandofany
portionoftheirinitialsharereturnedtothereserve.

NoL373/132 OfficialJournaloftheEuropeanCommunities 31.12.86
byit,thatMemberStateshallforthwith,underthecon­
ditionslaiddowninparagraph 1,drawathirdshare,
equalto5%ofitsinitialshareroundedup,shouldthe
occasionarise,tothenearestunit.
3.WhereaMemberState,afterexhaustingitssecond
share,hasused90%ormoreofthethirdsharedrawn
byit,thatMemberStateshall,underthesamecondi­
tions,drawafourthshareequaltothethird.Thispro­
cessshallcontinueuntilthereservehasbeen
exhausted .
4.Bywayofderogationfromparagraphs 1,2and3,a
MemberStatemaydrawshareslowerthanthosespeci­
fiedthereiniftherearegroundsforbelievingthatthe
lattermaynotbeusedinfull.AnyMemberState
applyingthisparagraphshallinformtheCommission
ofitsgroundsforsodoing.
5.AnyMemberStatemay,whilstinformingtheCom­
mission,limittheaggregatetotalofitsadditional
sharesto60%ortoahigherproportionofitsinitial
share.theCommunityforimportsofpreservedpineapples,in
slices,halfslicesorspirals,fallingwithinthefollowing
subheadingsoftheCommonCustomsTariff:ex20.06
BIIa)5,ex20.06BIIb)5,ex20.06BIIc)1dd)and
ex20.06BIIc)2bb).Withinthistariffquotathecus­
tomsdutyshallbesuspendedat15%,increasedbythe
levyonsugarwherethesugarcontentexceeds17%by
weightinthecaseofproductsfallingwithinsubhead­
ingex20.06BIIa)5aa),and19%byweightinthe
caseofproductsfallingwithinsubheadingex20.06
BIIb)5aa).
SpainandPortugalshallapplyontheimportsofprod­
uctsreferredtoabovethecustomsdutiesestablishedin
accordancewithArticles178and365ofthe1985Actof
Accession .
2.Thistariffquotashallapplysolelytoproducts
originatinginthecountriesandterritorieslistedin
AnnexIII.However,thoseimportsalreadyenjoying
exemptionfromcustomsdutiesunderotherpreferen­
tialtariffarrangements *grantedbytheCommunitymay
notbechargedagainstthisquota.
Forthepurposesoftheapplicationofthissection,the
conceptof'originatingproducts'shallbeadoptedin
accordancewiththeprocedurelaiddowninArticle14
ofRegulation(EEC)No802/68.
Article21
WithoutprejudicetotheprovisionsofArticle22,addi­
tionalsharesdrawnpursuanttoArticle20shallbe
validuntil31December1987.Article24
1.Afirsttrancheof31035tonnesshallbeappor­
tionedamongtheMemberStates.Thesharesforeach
MemberStatewhich,subjecttoArticle27,shallbe
validuntil31December1987,shallbeaslistedin
column6ofAnnexI.
2.Thesecondtrancheof1815tonnesshallconstitute
thereserve.Article22
AMemberStatewhich,on15August1987hasnot
exhausteditsinitialshareshall,notlaterthan1Sep­
tember1987returntothereserveanyunusedportionin
excessof20%oftheinitialamount.Itmayreturna
greaterportioniftherearegroundsforbelievingthat
suchaportionmaynotbeused.Attherequestofthe
Commission ,itmayalsomakeanticipatoryreturns.
MemberStatesshall,notlaterthan1September1987,
notifytheCommissionofthetotalquantitiesofthe
productsinquestionimportedupto15August1987
andchargedagainsttheCommunityquotaandofany
portionoftheirinitialsharereturnedtothereserve.
E.Preservedpineapples,inslices,halfslicesorspirals
Article23Article25
1.WhereaMemberStatehasused90%ormoreofits
initialshareasfixedinArticle24(1),orofthatshare
minusanyportionreturnedtothereservepursuant
toArticle27,itshallforthwith,bynotifyingthe
Commission ,drawasecondshare,totheextentthat
thereservesopermits,equalto10%ofitsinitialshare
roundedup,shouldtheoccasionarise,tothenearest
unit.
2.WhereaMemberState,afterexhaustingitsinitial
share,hasused90%ormoreofthesecondsharedrawn
byit,thatMemberStateshall,forthwithunderthecon­
ditionslaiddowninparagraph 1,drawathirdshare,
equalto5%ofitsinitialshareroundedup,shouldthe
occasionarise,tothenearestunit.
3.WhereaMemberState,afterexhaustingitssecond
share,hasused90%ormoreofthethirdsharedrawn1.From1Januaryto31December1987,aCom­
munitytariffquotaof32850tonnesshallbeopenedby

31.12.86 OfficialJournaloftheEuropeanCommunities NoL373/133
byit,thatMemberStateshall,underthesamecondi­
tions,drawafourthshareequaltothethird.Thispro­
cessshallcontinueuntilthereservehasbeen
exhausted .
4.Bywayofderogationfromparagraphs 1,2and3,a
MemberStatemaydrawshareslowerthanthosespeci­
fiedthereiniftherearegroundsforbelievingthatthe
lattermaynotbeusedinfull.AnyMemberState
applyingthisparagraphshallinformtheCommission
ofitsgroundsforsodoing.
5.AnyMemberStatemay,whilstinformingtheCom­
mission,limittheaggregatetotalofitsadditional
sharesto60%ortoahigherproportionofitsinitial
share.ItshallinformtheMemberStatesnotlaterthan:
—21November1987,oftheamountstillinthereserve
followinganyreturnofsharespursuanttoArticles7
and12,
—15October1987*oftheamountstillinthereserve
followinganyreturnofsharespursuanttoArticles
17and27,
—15September1987,oftheamountstillinthe
reservesfollowinganyreturnofsharespursuantto
Article22.
Itshallensurethat,whenanamountexhaustinga
reserveorthequotaforcoffeenotroasted,notfreedof
caffeineisdrawn,theamountsodrawndoesnot
exceedthebalanceavailableandshalltothisend
notifytheamountofthatbalancetotheMemberState
makingthelastdrawing.
TheMemberStatesshalltakeallappropriatemeasures
toensurethatadditionalsharesdrawnpursuantto
Articles5,10,15,20and25,areopenedinsuchaway
thatimportsmaybechargedwithoutinterruption
againsttheircumulativesharesoftheCommunity
quotas.Article26
WithoutprejudicetotheprovisionsofArticle27,addi­
tionalsharesdrawnpursuanttoArticle25shallbe
validuntil31December1987.
Article29
By29February1988,atthelatest,MemberStatesshall
notifytheCommissionofthefinaltotalofthequanti­
tieschargedandanybalanceofthesharesstillunused
at31December1987.Uptothelimitofthebalances
remaining,andattherequestoftheMemberStates,the
Commission shallauthorizetheMemberStatesto
makeanynecessaryregularization ofthequantities
chargedagainstimportsactuallymadeduringthe
periodreferredtoinArticle1(1).TheCommission
shallinformtheMemberStatesthereof.Article27
AMemberStatewhich,on15September1987,hasnot
exhausteditsinitialshareshall,notlaterthan1
October1987,returntothereserveanyunusedportion
inexcessof20%oftheinitialamount.Itmayreturna
greaterportioniftherearegroundsforbelievingthat
suchaportionmaynotbeused.Attherequestofthe
Commission ,itmayalsomakeanticipatoryreturns.
MemberStatesshall,notlaterthan1October1987
notifytheCommissionofthetotalquantitiesofthe
productsinquestionimportedupto15September1987
andchargedagainsttheCommunityquotaandofany
portionoftheirinitialsharereturnedtothereserve.
SECTIONIII
GENERALPROVISIONSArticle30
1.TheMemberStatesshallensurefreeaccesstothe
sharesallocated,orthosethathavebeendrawnto
them,forimportersofthesaidgoods.
2.TheextenttowhichaMemberStatehasusedupits
shareshallbedeterminedonthebasisofimportsofthe
saidgoodswhichhavebeenenteredforfreecirculation
andwhichareaccompaniedbyacertificateoforiginin
accordancewiththerulesreferredtoinArticles3,8,13,
18and23.
3.Goodsshallqualifyforatariffquotaonlyifthe
certificateoforiginreferredtoinparagraph2issubmit­
tedbeforethedateonwhichthelevyingofdutiesis
reintroduced .Article28
TheCommissionshallkeepanaccountoftheshares
openedbytheMemberStatespursuanttoArticles4,5,
9,10,14,15,19,20,24and25andshall,assoonasthe
informationreachesit,informeachStateoftheextent
towhichthereservesandthequotaforcoffeenot
roasted,notfreedofcaffeinehavebeenusedup.

NoL373/134 OfficialJournaloftheEuropeanCommunities 31.12.86
Article31
WheretheCommissionsorequests,andinanycaseat
leastmonthly,theMemberStatesshallinformitof
importsoftheproductsinquestionchargedagainst
theirshares.Thisinformationshallshowboththevalue
expressedinECUandthequantityexpressedin
tonnes.
Article32
WheretheCommissionfindsthatimportsofproducts
benefitingfromthetreatmentprovidedforin
Articles1,3,8,13,18and23areimportedintothe
Communityinquantitiesoratpriceswhichplaceorare
likelytoplaceCommunityproducersofsimilaror
directlycompetitiveproductsataseriousdisadvantage
orcreateanunfavourable situationintheACPStates,
thelevyingofcustomsdutiesappliedwithintheCom­
munitymaybereintroduced inwholeorinparton
importsoftheproductsinquestionfromthecountryor
countriesorterritoryorterritorieswhicharethecause
ofsuchdisadvantage .Suchmeasuresmayalsobetaken
intheeventofactualorpotentialseriousdisadvantage
whichisconfinedtoasingleregionoftheCommunity .decisionwithinaperiodofnotmorethan10working
daysfromthedateofreceiptoftherequestandshall
informtheMemberStateofthisdecision.
3.EachMemberStatemayreferthemeasuretakenby
theCommissiontotheCouncilwithinaperiodof
10workingdaysfollowingthedateonwhichitwas
notified.Thefactthatthematterisreferredtothe
Councilshallnotcausethemeasuretobesuspended .
TheCouncilshallmeetimmediately .Itmay,actingon
aqualifiedmajority,amendorrescindthemeasurein
question.
Article34
Articles32and33shallprejudiceneithertheapplica­
tionofthesafeguardclausesadoptedunderthecom­
monagriculturalpolicypursuanttoArticle43ofthe
Treatynorthoseadoptedunderthecommoncommer­
cialpolicypursuanttoArticle113oftheTreaty.
Article35
TheCommission shallseethattheStatisticalOfficeof
theEuropeanCommunities ensuresthepublicationof
theannualstatementsofset-off.
Article36
MemberStatesandtheCommissionshallcooperate
closelytoensurecompliancewiththisRegulation.
Article37
ThisRegulationshallenterintoforceon1January
1987.Article33
1.TheCommissionmaydecide,bymeansofaRegu­
lation,toreintroducethelevyingofcustomsdutiesfor
aspecifiedperiod,inordertoensurethatArticle32is
applied.
2.WhereactiononthepartoftheCommission is
requestedbyaMemberState,theformershallgiveits
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,16December1986.
FortheCouncil
ThePresident
G.HOWE

31.12.86 OfficialJournaloftheEuropeanCommunities NoL373/135
ANNEXI
ListofproductssubjecttoCommunitypreferentialtariffquotas
Globalcommunitytariffquotas
Order
NoCCT
headingNo
(NIMEXE
code)Description Rateofduty.Quota
amount
(tonnes)Initialshareof
quotaamounts
allocatedtoMember
States
(tonnes)
0) (2) (3) (4) (5 (6
50.0010 Preservedpineapples,otherthanin
slices,halfslicesorspirals12%+(L)47320
(reserve:4420)ex20.06BIIa)5,
b)5,c)1dd)and
c)2bb)BNL
DK
D
GR
E
F
IRL
I
P
UK4000
1000
18800
360
3300
2400
240
1200
100
11500(20.06-ex38,ex39 ,
ex65,ex67,"ex
91,ex99)
50.0020 15%+(L) ex20.06BIIa)5,
b)5,c)1dd)and
c)2bb)Preservedpineapples,inslices,half
slicesorspirals32850
(reserve:1815)BNL
DK
D
GR
E
F
IRL
I
P
UK4350
880
13300
50
1200
250
200
1470
75
9260(20.06-ex38,ex39 ,
ex65,ex67,ex
91,ex99)
50.0030 9% 21.02exA
(21.02-11)19200
(reserve:1960)Extracts,essencesorconcentratesof
coffeeandpreparationswithabasis
ofthoseextracts,essencesorconcen­
trates:
—Extractsofcoffeeor'solublecof­
fee'obtainedbyawatermethod
ofextractionfromroastedcoffee,
putupinpowderform,granulat­
ed,ingrains,intabletsorina
similarsolidformBNL
DK
D
GR
E
F
IRL
I
P
UK1273
35
2567
300-
45
237
33
45
5
12700
50.0040 6% 24.01exA
(24.01-02,09)Unmanufactured Virginia'flue-cured'
typetobaccos66950
(reserve:1200) withmin.
of16ECU
andmax.of
27ECU/
100kgBNL
DK
D
GR
E
F
IRL
I
P
UK7098
1501
10110
500
4750
1090
1944
3555
1000
34202
50.0050 Unmanufactured tobacco,other,ex­
cludingthesun-curedorientaltype18500
(reserve:1292)24.01exB
(24.01-61,63,71 ,
73,74,76,77,78)14%
withmin.
of28ECU
andmax.of
31ECU/
100kgBNL
DK
D
GR
E
F
IRL
I
P
UK3700
795
2055
18
8270
1720
18
37
315
280

31.12.86 NoL373/136 OfficialJournaloftheEuropeanCommunities
ANNEXII
ListofproductsfallingwithinChapters1to24originatingindevelopingcountriesandterritoriestowhichthegeneralizedtariff
preferenceswillapply(a)(b)(c)
Order
NoCCT
heading
NoDescription Rateofduty'
(1) (2) (3) (4)
01.01Livehorses,asses,mulesandhinnies:
A.Horses:
52.0010 II.Forslaughter(d) 2%
52.0020
02.01III.Other
MeatandedibleoffalsoftheanimalsfallingwithinheadingNo01.01,01.02,01.03
or01.04,fresh,chilledorfrozen:
A.Meat:
III.Ofswine:12%
52.0030 b)Other
B.Offals:
II.Other:Free
52.0033 a)Ofhorses,asses,mulesandhinnies
b)Ofbovineanimals:5%
52.0035
02.042.Other
Othermeatandediblemeatoffals,fresh,chilledorfrozen:2%
52.0040 exA.Ofdomesticpigeons 5%
52.0050 exB.Furredgame
C.Other:Free
52.0060 exI.Frogs'legs Free
52.0070
03.01II.Other
Fish,fresh(liveordead),chilledorfrozen:
A.Freshwaterfish:
I.TroutandotherSalmonidae :Free
52.0075 a)Trout
B.Saltwaterfish:
I.Whole,headlessorinpieces:.10%
52.0080 e)Sharks 4%(**)
52.0090 g)AtlantichalibutandlesserorGreenlandhalibut
y)Other: '4%(**)
52.0100 —Aquariumfish
II,Fillets:
b)Frozen:Free(**)
52.0110 10.Ofsharks(Squalusspp) 10%(**)
Note:Thetermsexpressedinthe'Rateofdutycolumhareexplainedunder'Abbreviations 'attheendofthislist.
(a)AgriculturalproductsqualifyingundertheordinaryarrangementsforexemptionortotaltemporarysuspensionoftheCommonCustomsTariffare
onlytokenentries.
(b)Preferencesarenottobegrantedinrespectofproductsmarkedwithoneasterisk,originatinginChina.
(c)Preferencesarenottobegrantedinrespectofproductsmarkedwithtwoasterisks,originatinginGreenland.
(d)Entryunderthissubheadingissubjecttoconditionstobedeterminedbythecompetentauthorities.

31.12.86 OfficialJournaloftheEuropeanCommunities NoL373/137
(1) (2) (3) (4)
52.0120
52.013003.01
(cont'd)
03.02B.II.b)ex17.Ofhalibut
C.Liversandroes
Fish,dried,saltedorinbrine;smokedfish,whetherornotcookedbeforeorduring
thesmokingprocess:
A.Dried,saltedorinbrine:
I.Whole,headlessorinpieces:10%(**)
5%(**)
52.0140 d)Atlantichalibut(Hippoglossushippoglossus) 10%(**)
52.0150 e)Salmon,saltedorinbrine 2%(**)
52.0160 exf)Hilsaspp,inbrine
II.Fillets:
exd)Other:8%(**)
52.0170
03.03—Hilsaspp,inbrine
Crustaceansandmolluscs,whetherinshellornot,fresh(liveordead),chilled,
frozen,salted,inbrineordried;crustaceans,inshell,simplyboiledinwater:
A.Crustaceans :10%(**)
52.0180 I.-Crawfish
II.Lobsters(Homarusspp):T%(**)
52.0190 a)Live
b)Other:4%(**)
52.0200\1.Whole 4%(**)
52.0210\2.Other 4%(**)
52.0220 III.Crabsandfreshwatercrayfish
IV,Shrimpsandprawns:4%(*»)
52.0230 a)Prawnsandshrimpsof.thePandalidaefamily 4%(**)
52.0240 c)Other
V.Other:
exb)Other:4,5%(**)
52.0250- —Peurullusspp
B.Molluscs :4%(**)
52.0260 II.Mussels
IV.Other:
a)Frozen:
1.Squid:5,5%(*♦)
52.0270 aa)Loligospp 4%(*«)
52.0280 bb)Todarodessagittatus 4%(**)
52.03002.Cuttle-fishofthespeciesSepiaofficinalis,Rossiamacrosomaand
Sepiolarondeleti , 5,5%(**)
52.0310 3.Octopus 4%(«)
52.0320 4.CoquillesStJacques(Pectenmaximus) 4%(**)
52.0330' 5.StripedvenusandotherspeciesofthefamilyVeneridae 4%(**)
52.0340 6.Other 4%(««)
52.0350 b)Other 4%(**)
52.0360 04.06
04.07Naturalhoney
Edibleproductsofanimalorigin,notelsewherespecifiedorincluded:25%
52.0370 —Royaljelly 4%
52.0375 I —Other 2%

NoL373/138 OfficialJournaloftheEuropeanCommunities 31.12.86
(1) (2) (3) (4)
05.03Horsehairandhorsehairwaste,whetherornotputuponalayerorbetweentwo
layersofothermaterial:
52.0380
05.07B.Other
Skinsandotherpartsofbirds,withtheirfeathersordown,feathersandpartsof
feathers(whetherornotwithtrimmededges)anddown,notfurtherworkedthan
cleaned,disinfectedortreatedforpreservation ;powderandwasteoffeathersor
partsoffeathers:
A.Bedfeathers;down:Free
52.0390 II.Other Free
52.0400
05.13B.Other
Naturalsponges:Free
52.0410
06.02Otherliveplants,includingtrees,shrubs,bushes,roots,cuttingsandslips:
A.Unrootedcuttingsandslips:Free
52.0420 II.Other
exD.Other:6%
52.0430l —Yuccasandcactuses,notplantedinpots,tubs,boxesorthelike 8%
52.0440 ,
06.03—Treesandshrubs,excludingfruit-andforest-treesandshrubs;otherlive
plants,cuttingsandroots,excludingazaleas,roses,perennialplantsand
mushroomspawn
Cutflowersandflowerbudsofakindsuitableforbouquetsorforornamentalpur­
poses,fresh,dried,dyed,bleached,impregnatedorotherwiseprepared:
A.Fresh:
exI.From1Juneto31October:12%
52.0445 —Carnations : 22%
52.0450l—Orchids(familyOrchidaceae)andAnthurium
exII.From1Novemberto31May:15%
52.0460 —Orchids(familyOrchidaceae)andAnthurium
exB.Other:15%
52.0470 —Cutflowers,notfurtherpreparedthandried 7%
52.0480
06.04—Cutflowers,dyed,bleached,impregnatedorotherwiseprepared
Foliage,branchesandotherparts(otherthanflowersorbuds)oftrees,shrubs,
bushesandotherplants,andmosses,lichensandgrasses,beinggoodsofakind
suitableforbouquetsorornamentalpurposes,fresh,dried,dyed,bleached,impreg­
natedorotherwiseprepared:
B.Other:15%
52.0490 I.Fresh 7%
52.0500 II.Notfurtherpreparedthandried 2%
52.0510
07.01III.Other
Vegetables,freshorchilled:
G.Carrots,turnips,saladbeetroot,salsify,celeriac,radishesandsimilaredible
roots:14%
52.0520 III.Horse-radish (Cochleariaarmoracia) 13%

31.12.86 OfficialJournaloftheEuropeanCommunities NoL373/139
0) (2) <3> (4)
52.0525 07.01
(cont'd)exK.Asparagus,from1Octoberto31January
T.Other:12%
52.0530 exI.Courgettes,from1JanuarytothelastdayofFebruary 9%
52.0535 exII.Aubergines,from1Januaryto31March
exIII.Other:9%
52.0540 —Okra(HibiscusesculentusL.orAbelmoschus esculentus(L.)
Moench);Moringaoleifera(drumsticks) Free
52.0545 —Pumpkinsandcourges,from1JanuarytolastdayofFebruary 9%
52.0550
07.02—Other,excludingcelerysticksandparsley,from1Januaryto
31March
Vegetables(whetherornotcooked),preservedbyfreezing:
exB.Other:9%
52.0560
07.03—Okra(HibiscusesculentusL.orAbelmoschusesculentus(L.)Moench)
Vegetablesprovisionallypreservedinbrine,insulphurwaterorinotherpreserva­
tivesolutions,butnotspeciallypreparedforimmediateconsumption :
exE.Othervegetables :13%
52.0570 —Okra(HibiscusesculentusL.orAbelmoschusesculentus(L.)Moench)Free
52.0575
07.04—Bambooshoots
Dried,dehydratedorevaporatedvegetables,whole,cut,sliced,brokenorinpowder
■butnotfurtherprepared:
exB.Other:6%
52.0580 —Mushrooms,excludingcultivatedmushrooms 8%
52.0590 —Horse-radish(Cochleariaarmoracia) Free
52.0600 —Okra(HibiscusesculentusL.orAbelmoschusesculentus(L.)Moench)11%
52.0610
07.05—Sweetpepperswithahumiditycontentof9,5%orless
Driedleguminousvegetables,shelled,whetherornotskinnedorsplit:
B.Other:
I.Peas(includingchickpeas)andbeans(ofthegenus'Phaseolus'):12%
52.0620\ —Beansofthegenus'Phaseolus' Free
52.0630 —Chickpeasofthespecies'Cicerarietinum' Free
52.0640 —Other
III.Other:2%
52.0650 —Cajanpeasofthespecies'Cajanuscajan' Free
52.0660
07.06—Other
Manioc,arrowroot,salep,Jerusalemartichokes,sweetpotatoesandothersimilar
rootsandtuberswithhighstarchorinulincontent,freshordried,wholeorsliced;
sagopith:3%
52.0670
08.01B.Other
Dates,bananas,coconuts,brazilnuts,cashewnuts,pineapples,avocados,mangoes,
guavasandmangosteens ,freshordried,shelledornot:Free

NoL373/140 OfficialJournaloftheEuropeanCommunities 31.12.86
(1) (2) (3) (4)
52.068008.01
(cont'd)exA.Dates
\
—Forindustrialtranformation ,excludingthemanufactureofalcohol,or
forconditioningforretailsaleinimmediatepackingswithanetcapacity
of11kgorless(d)
exB.Bananas:8%
52.0690 —Dried Free
52.0700 D.Avocados 6%
52.0710 E.Coconuts
H.Other: >Free
52.0720 —Mangosteens ,guavas Free
52.0730
08.02—Mangoes
Citrusfruit,freshordried:
B.Mandarins(includingtangerinesandsatsumas);Clementines ,wilkingsand
othersimilarcitrushybrids:4%
52.0733 exI.Clementines ,from15Mayto15September 16%
52.0735 exII.Other,from15Mayto15September
exE.Other:16%
52.0740
08.05—Limesandlimettes(Citrusaurantifoliavar.Lumioandvar.Limetta)...
NutsotherthanthosefallingwithinheadingNo08.01,freshordried,shelledor
not:9,6%
52.0750 D.Pistachios Free
52.0760 E.Pecans Free
52.0770\ F.Areca(orbetel)andcola Free
52.0780
08.07exG.Other(excludinghazelnuts)
Stonefruit,fresh:Free
52.0790
08.08E.Other
Berries,fresh:7%
52.0800 C.Bilberries(fruitofthespeciesVacciniummyrtillus) Free
52.0810lE.Papaws
F.Other:Free
52.0820l I.FruitofthespeciesVacciniummacrocarpumandVacciniumcorymbosum 3%
52.0825
ex08.09II.Other
Otherfruit,fresh:5%
52.0830 —Rose-hipsfruit Free
52.0840 —Watermelons ,from1Novemberto30April 6,5%
52.0850
08.10—Others,excludingmelonsandwatermelons
Fruit(whetherornotcooked),preservedbyfreezing,notcontaining ,addedsugar:6%
52.0860 exB.—Bilberries(fruitofthespeciesVacciniummyrtillus) 7%
52.0870 —Blackberries(brambleberries ),mulberriesandcloudberries 8%
(d)Entryunderthissubheadingissubjecttoconditionstobedeterminedbythecompetentauthorities.

31.12.86 OfficialJournaloftheEuropeanCommunities NoL373/141
(1) (2) (3) (4)
52.0880 08.10
(cont'd)C.FruitofthespeciesVacciniummyrtilloidesandVacciniumangustifolium
exD.Other:2%
52.0890 —Quinces 10%
52.0900—FruitfallingwithinheadingNos08.01,-08.02D,08.08B,EandFand
08.09,excludingpineapples,melonsandwatermelons 6%
52.0910
08.11—Rose-hipsfruit
Fruitprovisionallypreserved(forexample,bysulphurdioxidegas,inbrine,insul­
phurwaterorinotherpreservativesolutions),butunsuitableinthatstateforim­
mediateconsumption):Free
52.0920\ C.Papaws ! Free
52.0930 D.Bilberries(fruitofthespeciesVacciniummyrtillus)
E.Other:2%
52.0940 —Quinces 4%
52.0950
08.12—.FruitfallingwithinheadingNos08.01,08.02D,08.08BandFand08.09,
excludingpineapples,melonsandwatermelons
Fruit,dried,otherthanthatfallingwithinheadingNos08.01,08.02,08.03,08.04or
08.05:Free
52.0960 A.Apricots 5,5%
52.0965 exD.Pears 4%
52.0970
,E.Papaws
exG.Other:Free
52.0980 —Tamarind(pods,pulp) Free
52.0990_ —Rose-hipsfruit Free
52.100008.13
09.01Peelofmelonsandcitrusfruit,fresh,frozen,driedorprovisionallypreservedin
brine,insulphurwaterorinotherpreservativesolutions
Coffee,whetherornotroastedorfreeofcaffeine;coffeehusksandskins;coffee
substitutescontainingcoffeeinanyproportion:
A.Coffee:
I.Unroasted :Free
52.1005 I a)Notfreedofcaffeine 4,5%
52.1010 b)Freedofcaffeine
II.Roasted:8,5%
52.1020 a)Notfreedofcaffeine 11,5%
52.1030|| b)Freedofcaffeine 12,5%
52.1040||B.Husksandskins 7%
52.1050
09.02C.Coffeesubstitutescontainingcoffeeinanyproportion
Tea:13%
52.1060
09.04A.Inimmediatepackingsofanetcapacitynotexceeding3kg
Pepperofthegenus'Piper';pimentoofthegenus'Capsicum'orthegenus
'Pimenta':
A.Neithercrushednorground:
I.Pepper:Free
52.1070 b)Other 3%

NoL373/142 OfficialJournaloftheEuropeanCommunities 31.12.86
(1) (2) (3) (4)
52.108009.04
(cont'd)A.II.Pimento:
c)Other
B.Crushedorground:5%
52.1099 I.Pimentoofthegenus'Capsicum' 5%
52.1100
09.06II.Other
Cinnamonandcinnamon-tree flowers:4%'
52.1110 A.Ground Free
52.1120 B.Other Free
52.1130 09.07
09.08Cloves(wholefruit,clovesandstems)
Nutmeg,maceandcardamoms :
A.Neithercrushednorground:
II.Other:10%
52.1140 a)Nutmeg
B.Crushedorground:Free
52.1150l I.Nutmeg Free
52.1160
09.09II.Mace
Seedsofanise,badian,fennel,coriander,cumin,carawayandjuniper:
A.Neithercrushednorground:Free
52.1170 I.Aniseed Free
52.1180 II.Badianseed
III.Seedsoffennel,coriander,cumin,carawayandjuniper:
b)Other:7%
52.1190 2.Other
B.Crushedorground:Free
52.1200\I.Badianseed 7%
52.1210
09.10III.Other ;
Thyme,saffronandbayleaves;otherspices:
A.Thyme:
I.Neithercrushednorground:Free
52.1220 b)Other 11%
52.1230 II.Crushedorground 13%
52.1240 B.Bayleaves
F.Otherspices,includingthemixturesreferredtoinNote1(b)tothisChapter:12%
52.1250 I.Neithercrushednorground
II.Crushedorground:Free
52.1260
11.04b)Other
FlourofthedriedleguminousvegetablesfallingwithinheadingNo07.05orofthe
fruitsfallingwithinanyheadinginChapter8;flourandmealofsagoandofroots
andtubersfallingwithinheadingNo07.06:3%
52.1270 A.FlourofthedriedleguminousvegetablesfallingwithinheadingNo07.05 2%

31.12.86 OfficialJournaloftheEuropeanCommunities NoL373/143
(1) (2) (3) (4)
52.128011.04
(cont'd)B.FlourofthefruitsfallingwithinanyheadinginChapter8:
I.Ofbananas
II.Other:Free
52.1290 —Chestnuts 7,5%
52.1300
12.07—Notspecified
Plantsandparts(includingseedsandfruits)oftrees,bushes,shrubsorotherplants,
beinggoodsofakindusedprimarilyinperfumery,inpharmacy,orforinsecticidal,
fungicidalorsimilarpurposes,freshordried,whole,cut,crushed,groundorpow­
dered:2%
52.1320\ B.Liquoriceroots Free
52.1330
12.08C.Tonquinbeans
Chicoryroots,freshordried,wholeorcut,unroasted;locustbeans,freshordried,
whetherornotkibbledorground,butnotfurtherprepared;fruitkernelsandother
vegetableproductsofakindusedprimarilyforhumanfood,notfallingwithinany
otherheading:
C.Locustbeanseeds:Free
52.1360 I.Notdecorticated,crushedorground Free
52.1370 II.Other 6%
52.1380
13.02D.Apricot,peachandplumstones,andkernelsthereof
Shellac,seedlac,sticklacandotherlacs;naturalgums,resins,gum-resinsandbal­
sams:Free
52.1390
13.03A.Coniferresins ,
Vegetablesapsandextracts;pecticsubstances,pectinatesaridpectates;agar-agar
andothermucilagesandthickeners,derivedfromvegetableproducts:
A.Vegetablesapsandextracts:Free
52.1400 III.Ofquassiaamara Free
52.1410\ IV.Ofliquorice Free(*)
52.1420 V.Ofpyrethrumandoftherootsofplantscontainingrotenone Free
52.1430VII.Intermixturesofvegetableextracts,forthemanufactureofbeveragesor
offoodpreparations
VIII.Other:Free
52.1440 a)Medicinal ;
B.Pecticsubstances,pectinatesandpectates:Free
52.1450II exI.Dry,excludingapple,pearandquincepecticsubstances 12%
52.1460 exII.Other,excludingapple,pearandquincepecticsubstances
C.Agar-agarandothermucilagesandthickenersderivedfromvegetableproducts:7%
52.1470 I.Agar-agar Free
52.1480
14.01II.Mucilagesandthickenersextractedfromlocustbeansorlocustbeanseeds
Vegetablematerialsofakindusedprimarilyforplaiting(forexample,cerealstraw,
cleaned,bleachedordyed,osier,reeds,rushes,rattans,bamboos,raffiaandlime
bark):
A.Osier:Free
52.1490 II.Other .' Free
52.1500 I B.Cerealstraw,cleaned,bleachedordyed Free

NoL373/144 OfficialJournaloftheEuropeanCommunities 31.12.86
(1) (2) (3) (4)
15.03Lardstearin,oleostearinandtallowstearin;lardoil,oleo-oilandtallowoil,not
emulsifiedormixedorpreparedinanyway:
A.Lardstearinandoleostearin :
52.1510 II.Other Free
52.1520B.Tallowoilforindustrialusesotherthanthemanufacture offoodstuffsfor
humanconsumption (d) Free
52.1530
15.04C.Other
Fatsandoils,offishandmarinemammals,whetherornotrefined:
A.Fish-liveroil:4%
52.1540
15.05I.OfavitaminAcontentnotexceeding .2500internationalunitspergram
Woolgreaseandfattysubstancesderivedtherefrom(includinglanolin):Free
52.1550 A.Woolgrease,crude Free
52.1560B.Other............... . ...............Free
52.1570 15.06
15.07Otheranimaloilsandfats(includingneat'sfootoilsandfatsfrombonesorwaste)
Fixedvegetableoils,fluidorsolid,crude,refinedorpurified:Free
52.1580 B.China-woodandoiticicaoil;myrtlewaxandJapanwax
C.Castoroil:Free
52.1590
>II.Other
D.Otheroils:
I.Fortechnicalorindustrialusesotherthanthemanufacture offoodstuffs
forhumanconsumption (d):
a)Crude:6%
52.1600 1.Palmoil 2,5%
52.1610ex3.Other,excludinglinseedoil,groundnutoil,sunflowerseedoil
andcolzaoil
b)Other:
ex2.Other:2,5%
52.1620 —Palmkernelandcoconutoil
II.Other:
a)Palmoil:6,5%
52.1630 1.Crude 4%
52.1640 2.Other
b)Other:12%'
52.1650 1.Solid,inimmediatepackingsofanetcapacityof1kgorless
2.Solid,other;fluid:
exaa)Crude:18%.
52.1660 —Palmkernelandcoconutoil
exbb)Other:7%
52.1670 —Palmkernelandcoconutoil 13%
(d)Entryunderthissubheadingissubjecttoconditionstobedeterminedbythecompetentauthorities.

31.12.86 OfficialJournaloftheEuropeanCommunities NoL373/145
(1) (2) (3) (4)
15.10Fattyacids;acidoilsfromrefining;fattyalcohols:
52.1680 A.Stearicacid Free
52.1690 B.Oleicacid 3%
52.1700 C.Otherfattyacids;acidoilsfromrefining Free
52.1710
15.11D.Fattyalcohols
Glycerolandglycerollyes:.5%
52.1720 A.Crudeglycerolandglycerollyes Free
52.1730
15.12B.Other,includingsyntheticglycerol
Animalorvegetableoilsandfats,whollyorpartlyhydrogenated ,orsolidifiedor
hardenedbyanyotherprocess,whetherornotrefined,butnotfurtherprepared:Free
52.1740l A.In.immediatepackingsofanetcapacityof1kgorless 16%
52.1750
15.15B.Other
Spermaceti,crude,pressedorrefined,whetherornotcoloured;beeswaxandother
insectwaxes,whetherornotcoloured:11%
52.1760 A.Spermaceti,crude,pressedorrefined,whetherornotcoloured
B.Beeswaxandotherinsectwaxes,whetherornotcoloured:Free
52.1770
15.16II.Other
Vegetablewaxes,whetherornotcoloured:Free
52.1780
15.17B.Other
i
Degras;residuesresultingfromthetreatmentoffattysubstancesoranimalor
vegetablewaxes:Free
52.1790 A.Degras
B.Residuesresultingfromthetreatmentoffattysubstancesoranimalorvegetable
waxes:
II.Other:Free
52.1800 a)Oilfootsanddregs;soapstocks Free
52.1810
16.02b)Other
Otherpreparedorpreservedmeatormeatoffal:
A.Liver:Free
52.1820 I.Gooseorduckliver !
B.Other:
II.Gameorrabbitmeatoroffal:14%
52.1830 —Game 8%
52.1840 Rabbit
III.Other:
b)Other:
1.Containingbovinemeatoroffal:
exbb)Other:•14%
52.1850 —Preparedorpreservedbovinetongue
2.Other:
aa)Ofsheeporgoats:.17%
52.1860I. —Ofsheep 18%

NoL373/146 OfficialJournaloftheEuropeanCommunities 31.12.86
.(1) (2) <3> (4)
52.1870
52.188016.02
(cont'd)
16.03B.III.b)2.aa)—Ofgoats
bb)Other
Meatextracts,meatjuicesandfishextracts,inimmediatepackingsofanetcapacity
of:16%
16%
52.1890 B.Morethan1kgbutlessthan20kg Free
52.1900
.16.04C.1kgorless
Preparedorpreservedfish,includingcaviarandcaviarsubstitutes :
A.Caviarandcaviarsubstitutes :5%
52.1910I I.Caviar(sturgeonroe) 12%(**)
52.1920 II.Other 14%(**)
52.1930 B.Salmonidae
exF.Bonito(Sardaspp),mackerelandanchovies :4%(**)
52.1940 —Bonito(Sardaspp) 18%(**)
52.1945i—Mackerel
G.Other:19%(**)
52.1950 I.Fillets,raw,coatedwithbatterorbreadcrumbs ,deepfrozen 10%(**)
52.1960
16.05II.Other
Crustaceansandmolluscs,preparedorpreserved :9%(**)
52.1970||A.Crabs 6%(**)'
52.1980
17.04exB.Other,excludingshrimpsoftheCrangonspptypeandsnailsother,than
seasnails
Sugarconfectionery ,notcontainingcocoa:6%(**)
52.1990A.Liquoriceextractcontainingmorethan10%byweightofsucrosebutnotcon­
tainingotheraddedsubstances 9%
52.2000 B.Chewinggum 2%4-vc
withamax.
of23%
52.2010 C.Whitechocolate 4%+vc
withamax.
of27%
+ads
52.2020D.Other..6%+vc
withamax.
of27%
+ads
52.2030 18.03Cocoapaste(inbulkorinblock),whetherornotdefatted 11%
52.2035 18.04Cocoabutter,includingcocoafatoroil 8%
52.2040 18.05
.18.06Cocoapowder,unsweetened
Chocolateandotherfoodpreparationscontainingcocoa:9%
52.2050 A.Cocoapowder,nototherwisesweetenedthanbytheadditionofsucrose 3%+vc
52.2060C.Chocolateandchocolategoods,whetherornotfilled;sugarconfectioneryand
substitutesthereforemadefromsugarsubstitutionproducts,containingcocoa 9%+vc
withamax.
of27%
+ads

NoL373/147 31.12.86 OfficialJournaloftheEuropeanCommunities
(1) (2) (3) (4)
19.02Maltextract;preparationsofflour,meal,starchofmaltextract,ofakindusedas
infantfoodorfordieteticorculinarypurposes,containinglessthan50%byweight
ofcocoa:
B.Other:
52.2070I.Containingmaltextractandnotlessthan30%byweightofreducing
/sugars(expressedasmaltose)
II.Other:Free+vc
52.2080\—Preparationsbasedonflourofleguminousvegetablesintheformof
sun-drieddiscsofdough,knownas'papad' Free
52.2090 —Other Free+vc
52.2100ex19.04Tapiocaandsago,excludingtapiocaandsagosubstitutesobtainedfrompotatoor
otherstarches 2%+vc
52.211019.05
19.07Preparedfoodsobtainedbytheswellingorroastingofcerealsorcerealproducts
(puffedrice,cornflakesandsimilarproducts)
Bread,ships'biscuitsandotherordinarybakers'wares,notcontainingaddedsugar,
hooey,eggs,fats,cheeseorfruit,communionwafers,emptycachetsofakindsuit-;
ableforpharmaceutical use,sealingwafers,ricepaperandsimilarproducts:Free+vc
52.2120 A.Crispbread Free+vc
withamax.
of24%
+adf
52.2130 B.Matzos '. Free+vc
withamax.
of20%
+adf
52.2140IC.Communionwafers,emptycachetsofakindsuitableforpharmaceutical use,
sealingwafers,ricepaperandsimilarproducts Free+vc
52.2150
19.08D.Other
Pastry,biscuits,cakesandotherfinebakers'wares,whetherornotcontainingcocoa
inanyproportion :4%+vc
52.2160
20.01A.Gingerbreadandthelike..«
Vegetablesandfruit,preparedorpreservedbyvinegaroraceticacid,withorwith--
outsugar,whetherornotcontainingsalts,spicesormustard:Free+vc
52.2170
20.02exC.Other,excluding'mixedpickles'andsweetpeppers
Vegetablespreparedorpreservedotherwisethanbyvinegaroraceticacid:■14%
52.2180\\B.Truffles ' 14%
52.2190.Il D.Asparagus 20%
52.2200 E.Sauerkraut 15%
52.2210
IexF..Capers
exH.Other,includingmixtures:12%
52.2220 :—Moringaoleifera(drumsticks) Free
52.2225
20.03—Bambooshoots
Fruitpreservedbyfreezing,containingaddedsugar:
exA.Withasugarcontentexceeding13%byweight:11%
52.2230—FruitfallingwithinheadingNos08.01,08.02D,08.08B,EandFand
08.09,excludingpineapples,melonsandwatermelons
exB.Other:6%+(L)
52.2240'—Fruit'fallingwithinheadingNos08.01,08.02D,08.08B,EandFand
08.09,excludingpineapples,melonsandwatermelons 6%

NoL373/148 OfficialJournaloftheEuropeanCommunities 31.12.86
(1) (2) (3) (4)
20.04Fruit,fruit-peelandpartsofplants,preservedbysugar(drained,glaceorcrystal­
lized): ,
B.Other:
exI.Withasugarcontentexceeding13%byweight:
52.2250—FruitfallingwithinheadingNos08.01,08.02D,08.08B,EandF
and08.09,excludingpineapples,melonsandwatermelons
exII.Other:6%+(L)
1
52.2260
20.05—FruitfallingwithinheadingNos08.01,08.02D,08.08B,EandF
and08.09,excludingpineapples,melonsandwatermelons
Jams,fruitjellies,marmalades,fruitpuréeandfruitpastes,beingcookedprepara­
tions,whetherornotcontainingaddedsugar:
B.Jamsandmarmaladesofcitrusfruit:6%
52.2270exI.Withasugarcontentexceeding30%byweight,excludingorangejam
andmarmalade 18%+(L)
52.2280exII.Withasugarcontentexceeding13%butnotexceeding30%byweight,
excludingorangejamandmarmalade 18%+(L)
52.2290 exIII.Other,excludingorangejamandmarmalade
C.Other:
I.Withasugarcontentexceeding30%byweight:
exb)Other:19%
52.2300—FruitfallingwithinheadingNos08.01,08.08B,EandFand
08.09,excludingpineapples,melonsandwatermelons
exII.Withasugarcontentexceeding13%butnotexceeding30%byweight:8%+(L)
52.2310—FruitfallingwithinheadingNos08.01,08.08B,EandFand08.09,
excludingpineapples,melonsandwatermelons
exIII.Other:8%+(L)
52.2320
20.06—FruitfallingwithinheadingNos08.01,08.08B,EandFand08.09,
excludingpineapples,melonsandwatermelons
Fruit,otherwisepreparedorpreserved,whetherornotcontainingaddedsugaror
spirit:
A.Nuts(includingground-nuts),roasted,inimmediatepackingsofanetcapacity:
I.Ofmorethan1kg:8%
52.2330 —Almonds,walnutsandhazelnuts 12%(*)
52.2340 —Other • !
II.Of1kgorless:6%
52.2350|| —Almonds,walnutsandhazelnuts 14%(*)
52.2360 —Other '
B.Other:
I.Containingaddedspirit:6%
52.2370 a)Ginger
b)Pineapples,inimmediatepackingsofanetcapacity:
1.Ofmorethan1kg:10%
52.2380| aa)Withasugarcontentexceeding17%byweight 10%+(L)
52.2390 bb)Other 10%

31.12.86 OfficialJournaloftheEuropeanCommunities NoL373/149
(1) (2) (3) (4)
52.2400
52.2410
52.2420
52.2430
52.2440
52.2450
52.2460
52.2470
52.2480
52.2490
52.2500
52.2510
52.2520
52.2530
52.2540
52.2550
52.2560
52.2570
52.2580
52.2590
52.2600
52.261020.06
(cont'd)B.I.b)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)Withasugarcontentexceeding 15%byweight
bb)Other
e)Otherfruits:
ex1.Withasugarcontentexceeding9%byweight,excluding
cherries
ex2.Other,excludingcherries
f)Mixturesoffruit:
1.Withasugarcontentexceeding9%byweight
2.Other
II.Notcontainingaddedspirit:
a)Containingaddedsugar,inimmediatepackingsofanetcapacityof
morethan1kg: 1
2.Grapefruitsegments
3.Mandarins(includingtangerinesandsatsumas);Clementines,
wilkingsandothersimilarcitrushybrids
4.Grapes !
ex8.Otherfruits:
—FruitfallingwithinheadingNos08.01,08.08B,EandFand
08.09,excludingpineapples,melonsandwatermelons
.—Tamarind(pods,pulp)
9.Mixturesoffruit:
exaa)Mixturesinwhichnosinglefruitexceeds50%ofthe
totalweightofthefruits:
—Mixturesoftwoormorefruitsfallingwithinheading
Nos08.01,08.08B,EandFand08.09,excluding
melonsandwatermelons
b)Containingaddedsugar,inimmediatepackingsofanetcapacityof
1kgorless:
2.Grapefruitsegments
3.Mandarins(includingtangerinesandsatsumas);Clementines,
wilkingsandothersimilarcitrushybrids
4.Grapes
ex8.Otherfruits:
—FruitfallingwithinheadingNos08.01,08.08B,EandFand
08.09,excludingpineapples,melonsandwatermelons10%+(L)
10%
25%+(L)
25%
25%+(L)
25%
25%+(L)
25%
25%+(L)
25%
25%+(L)
25%
9%+(L)
19%+(L)(*)
18%+(L)(*)
6%+(L)
7%+(L)
9%+(L)
9%+(L)
18%+(L)(*)
19%+(L)(*)
7%+(L)

NoL373/150 OfficialJournaloftheEuropeanCommunities 31.12.86
0) (2) (3) (4)
20.06
(cont'd)B.II.b)9.Mixturesoffruit:
exaa)Mixturesinwhichnosinglefruitexceeds50%ofthe
totalweightofthefruits:
52.2620—Mixturesoftwoormorefruitsfallingwithinheading
Nos08.01,08.08B,EandFand08.09,excluding
melonsandwatermelons
c)Notcontainingaddedsugar,inimmediatepackingsofanetcapacity:
1.Of4,5kgormore:
exdd)Otherfruits:7%+(L)
52.2630—FruitfallingwithinheadingNos08.01,08.08B,EandF
and08.09,excludingpineapples,melonsandwater­
melons
exee)Mixturesoffruit:6%
52.2640—Mixturesoftwoormorefruitsfallingwithinheading
Nos08.01,08.08B,EandFand08.09,excludingmelons
andwatermelons ,inwhichnosinglefruitexceeds50%
ofthetotalweightofthefruits
2.Oflessthan4,5kg:
exbb)Otherfruitandmixturesoffruit:9%
52.2650—FruitfallingwithinheadingNos08.01,08.08B,EandF
and08.09,excludingpineapples,melonsandwater­
melons 6%
52.2660—Mixturesoftwoormorefruitsfallingwithinheading
Nos08.01,08.08B,EandFand08.09,excludingmelons
andwatermelons ,inwhichnosinglefruitexceeds50%
ofthetotalweightofthefruits 10%
20.07Fruitjuices(includinggrapemust)andvegetablejuice,whetherornotcontaining
addedsugar,butunfermentedandnotcontainingspirit:
A.Ofadensityexceeding1,33g/cm3at20°C:
III.Other:
exa)Ofavalueexceeding30ECUper100kgnetweight:
52.2670 —Fruitfallingwithinsubheading08.01A Free
52.2680 —Fruitfallingwithinsubheading08.02D 28%
'52.2690—FruitfallingwithinheadingNos08.01,08.08B,EandFand
08.09,excludingdates,pineapples,melonsandwatermelons ...
exb)Other:8%
52.2700—FruitfallingwithinheadingNos08.01,08.08B,EandFand
08.09,excludingpineapples,melonsandwatermelons 8%+(L)
52.2710 —Fruitfallingwithinsubheading08.02D
B.Ofadensityof1,33g/cm3orlessat20°C:
II.Other:
a)Ofavalueexceeding30ECUper100kgnetweight:28%+(L)
52.2740 2.Grapefruitjuice
3.Lemonjuiceorothercitrusjuices:
exaa)Containingaddedsugar:.8%
52.2750 —Excludinglemonjuice 13%(*)

NoL373/151 31.12.86 OfficialJournaloftheEuropeanCommunities
i) 2) (3)4
20.07
(cont'd)52.2760
52.2770
52.278013%(*)
17%+(L)(*)
17%(*)
52.2790
52.28008%
17%
52.2810
52.28208%
18%
17%(*)
18%(*)52.2830
52.2840B.II.a)3.exbb)Other:
—Excludinglemonjuice
4.Pineapplejuice:
aa)Containingaddedsugar
bb)Other :
6.Otherfruitandvegetablejuices:
exaa)Containingaddedsugar:
—FruitfallingwithinheadingNos08.01,08.08B,EandF
and08.09,excludingpineapples,melonsandwater­
'melons
—Other,excludingapricotandpeachjuices
exbb)Other:
—FruitfallingwithinheadingNos08.01,08.08B,EandF
and08.09,excludingpineapples,melonsandwater­
melons
I
—Other,excludingapricotandpeachjuices
7.Mixtures :
exbb)Other,excludingmixturescontaining,eitherseparatelyor
together,over25%ofgrape,citrusfruit,pineapple,apple,
pear,tomato,apricotorpeachjuice:
11.Containingaddedsugar
22.Other
b)Ofavalueof30ECUorlessper100kgnetweight:
2.Grapefruitjuice:
aa)Withanaddedsugarcontentexceeding30%byweight.......
bb)Other
4.Othercitrusfruitjuices:
aa)Withanaddedsugarcontentexceeding30%byweight
bb)Withanaddedsugarcontentof30%orlessbyweight
cc)Notcontainingaddedsugar
5.Pineapplejuice:
aa)Withanaddedsugarcontentexceeding30%byweight
bb)Withanaddedsugarcontentof30%orlessbyweight
cc)Notcontainingaddedsugar
7.Otherfruitandvegetablejuices:
exaa)Withanaddedsugarcontentexceeding30%byweight:
—OffruitfallingwithinheadingNos08.01,08.08B,Eand
Fand08.09,excludingpineapples,melonsandwater­
melons
—Other,excludingapricotandpeachjuices
exbb)Withinanaddedsugarcontentof30%orlessbyweight:
—OffruitfallingwithinheadingNos08.01,08.08B,Eand
Fand08.09,excludingpineapples,melonsandwater­
melons
—Other,excludingapricotandpeachjuices52.2850
52.2860
52.2870
52.2880
52.2890
52.2900
52.2910
52.29208%+(L)
8%
14%+(L)(*)
14%(*)
15%(*)
17%+(L)(*)
17%(*)
17%(*)
52.2930
52.29408%+(L)
17%+(L)
52.2950
52.29608%
17%

NoL373/152 OfficialJournaloftheEuropeanCommunities 31.12.86
(1) (2) (3) (4)
52.297020.07
(cont'd)B.II.b)7.excc)Notcontainingaddedsugar:
—OffruitfallingwithinheadingNos08.01,08.08B,Eand
Fand08.09,excludingpineapples,melonsandwater­
melons ;..8%
52.2980 —Other,excludingapricotandpeachjuices
8.Mixtures:
exbb)Other,excludingmixturescontaining,eitherseparatelyor
together,over25%ofgrape,citrusfruit,pineapple,apple,
pear,tomato,apricotorpeachjuice:18%
52.2990I11.Withanaddedsugarcontentexceeding30%byweight17%+(L)(*)
52.3000I 22.Withanaddedsugarcontentof30%orlessbyweight 17%(*)
52.3010
21.0233.Notcontainingaddedsugar
Extracts,essencesorconcentrates ,ofcoffee,teaormateandpreparationswitha
basisofthoseextracts,essencesorconcentrates ;roastedchicoryandotherroasted
coffeesubstitutesandextracts,essencesandconcentratesthereof:18%(*)
52.3020IIexA.Essencesorconcentratesofcoffee 9%
52.3030B.Extracts,essencesorconcentratesofteaormateandpreparationswitha
basisofthoseextracts,essencesorconcentrates
C.Roastedchicoryandotherroastedcoffeesubstitutes:Free
52.3040 II.Other
D.Extracts,essencesandconcentratesofroastedchicoryandotherroasted
coffeesubstitutes :2%+vc
52.3050
21.03II.Other
Mustardflourandpreparedmustard:
A.Mustardflour,inimmediatepackingsofanetcapacity:2%+vc
52.3060\ I.Of1kgorless Free
52.3070\ II.Ofmorethan1kg Free
52.3080
21.04B.Preparedmustard
Sauces;mixedcondimentsandmixedseasonings :7%
52.3090 B.Sauceswithabasisoftomatopuree
exC.Other:.6%
52.3100 —Productswithatomatoketchupbasis 7%
52.3110
21.05—Other,excludingsauceswithavegetableoilbasis
Soupsandbroths,inliquid,solidorpowderform;homogenizedcompositefood
preparations :5%
52.3120I A.Soupsandbroths,inliquid,solidorpowderform 11%
52.3130
21.06B.Homogenizedcompositefoodpreparations /
Naturalyeasts(activeorinactive);preparedbakingpowders:
A.Activenaturalyeasts:17%
52.3140 I.Cultureyeast '
II.Baker'syeast:8%
52.3150|| a)Dried 4%+vc
52.3160I b)Other 4%+vc
52.3170 III.Other 10%

31.12.86 OfficialJournaloftheEuropeanCommunities NoL373/153
(1) (2) (3) (4)
52.318021.06.
(cont'd)B.Inactivenaturalyeasts:
I.Intablet,cubeorsimilarform,orinimmediatepackingsofanetcapacity
of1kgorless 6%
52.3190 II.Other Free
52.3200
21.07C.Preparedbakingpowders
Foodpreparationsnotelsewherespecifiedorincluded:
A.Cerealsingrainorearform,pre-cookedorotherwiseprepared:3%
52.3210 I.Maize 3%+vc
52.3220 II.Rice 3%+vc
52.3230 III.Other :
G.Other:
I.Containingnomilkfatsorcontaininglessthan1,5%byweightofsuch
fats:
a)Containingnosucroseorcontaininglessthan5%byweightofsucrose
(includinginvertsugarexpressedassucrose):
exI.Containingnostarchorlessthan5%byweightofstarch:2%+vc
52.32501—Palmtreecores 7%
52.3255
1
22.01—Driedplasma,obtainedfromthefreshbloodofcattleadded
tocitricsodium,containing73,3%ormorebutlessthan
90%byweightofproteinscalculatedonthedryproduct...
Waters,includingspawatersandaeratedwaters;iceandsnow:Free
52.3260
22.02A.Spawaters,naturalorartificial;aeratedwaters
Lemonade,flavouredspawatersandflavouredaeratedwaters,andothernon-­
alcoholicbeverages,notincludingfruitandvegetablejuiceswithinheading
No20.07:Free
52.3270 A.Notcontainingmilkormilkfats 6%
52.3280 22.03
22.09Beermadefrommalt
Spirits(otherthanthoseofheadingNo22.08);liqueursandotherspirituousbever­
ages;compoundalcoholicpreparations (knownas'concentratedextracts')forthe
manufactureofbeverages:
C.Spirituousbeverages :
V.Other,incontainersholding:
exa)Twolitresorless:14%
52.3290
23.01—Tequila,PiscoandSingani
Flourandmeals,ofmeatoffals,fish,crustaceansormolluscs,unfitforhumancon­
sumption,greaves:1,30ECU
perhi
per%vol
ofalcohol
+5ECU
perhi
52.3300
23.02B.Flourandmealsoffish,crustaceansormolluscs
Bran,sharpsandotherresiduesderivedfromthesifting,millingorworkingof
cerealsorofleguminousvegetables :Free(**)
52.3310 B.Ofleguminousvegetables 3%

NoL373/154 OfficialJournaloftheEuropeanCommunities 31.12.86
(1) (2) (3) (4)
23.06Productsofvegetableoriginofakindusedforanimalfood,notelsewherespecified
orincluded:
52.3320
23.07B.Other
Sweetenedforage;otherpreparationsofakindusedinanimalfeeding:Free
52.3330 A.Fishormarinemammalsolubles Free
52.3340
24.02C.Other
Manufactured tobacco;tobaccoextractsandessences:3%
52.3350 A.Cigarettes : 82%(*)
52.3360 B.Cigars 41%(*)
52.3370 C.Smokingtobacco 100%(*)
52.3380 D.Chewingtobaccoandsnuff 45%(♦)
52.3390 E.Other,includingagglomeratedtobacco;intheformofsheetsorstrip 18%(*)
Abbreviations
(L):indicatesthatthegoodsreferredtoaresubjecttothelevysystem;
vc:indicatesthatthegoodsreferredtoaresubjecttoachargebasedonavariablecomponentwhichisspecifiedundertheregu­
lationsconcerningtradeincertaingoodsresultingfromtheprocessingofagriculturalproducts;
adf:indicatesthatadditionaldutymaybeleviedontheflourcontentoftheproductsconcerned;
ads:indicatesthatadditionaldutymaybeleviedonthesugarcontentoftheproductsconcerned.

NoL373/155 31-.12.86 OfficialJournaloftheEuropeanCommunities
ANNEXIII
Listofdevelopingcountriesandterritoriesenjoyinggeneralizedtariffpreferences(')
A.INDEPENDENT COUNTRIES
048Yugoslavia
066Romania
204Morocco
208Algeria
212Tunisia
216Libya
220Egypt
228Mauritania
248Senegal
268Liberia
■272IvoryCoast
276Ghana
288Nigeria
302Cameroon
314Gabon
318Congo
322Zaire
330Angola
346Kenya
366Mozambique
370Madagascar
373Mauritius
378Zambia
382Zimbabwe
393Swaziland
412Mexico
416Guatemala
421Belize
424Honduras
428ElSalvador432Nicaragua
436CostaRica
442Panama
448Cuba
449StChristopherandNevis
-453Bahamas
456DominicanRepublic
459AntiguaandBarbuda
460Dominica
464Jamaica ,
465StLucia
467StVincent
469Barbados
472TrinidadandTobago
473Grenada
480Colombia
484Venezuela
488Guyana
492Surinam
500Ecuador
504Peru
508Brazil
512Chile
516Bolivia
520Paraguay
524Uruguay
528Argentina
.600Cyprus
604Lebanon
608Syria612Iraq
616Iran
628Jordan
632SaudiArabia
636Kuwait
640Bahrain
644Qatar
647UnitedArabEmirates
649Oman
662Pakistan
664India
669SriLanka
676Burma
680Thailand
690Vietnam
696Kampuchea (Cambodia)
700Indonesia
701Malaysia
703BruneiDarussalam
706Singapore
708Philippines
720China
728SouthKorea
801PapuaNewGuinea
803Nauru
806SolomonIslands
807Tuvalu
812Kiribati
815Fiji
816Vanuatu
(')Thecodenumberprecedingthenameofeachbeneficiarycountryorterritoryisthatgivenin'Geonomenclature '(Regulation(EEC)No3639/86
(OJNoL336,29.11.1986,p.46)).

NoL373/156 OfficialJournaloftheEuropeanCommunities 31.12.86
B.COUNTRIES ANDTERRITORIES
dependentoradministered ,orforwhoseexternalrelationsMemberStatesoftheCommunityorthird
countriesarewhollyorpartlyresponsible
i
044Gibraltar
329StHelenaandStHelenadependencies
357BritishIndianOceanTerritory
377Mayotte
406Greenland(')
413Bermuda
446.Anguilla
454TurksandCaicosIslands
457VirginIslandsoftheUnitedStates
461BritishVirginIslandsandMontserrat
463CaymanIslands
474Aruba
478Netherlands Antilles
529FalklandIslandsandFalklanddependencies
740HongKong
743Macao
802AustralianOceania(ChristmasIsland,Cocos(Keeling)Islands,HeardIslandandMcDonald
Islands,NorfolkIsland)
808AmericanOceania(2)
809NewCaledoniaanddependencies
811WallisandFutunaIslands
813Pitcairn
814NewZealandOceania(TokelauandNiueIslands;CookIslands)
822FrenchPolynesia
890Polarregions(FrenchSouthernandAntarcticTerritories,AustralianAntarcticTerritories,British
AntarcticTerritories)
Note:Theabovelistsmaybeamendedsubsequentlytotakeaccountofchangesintheinternational
statusofcountriesorterritories .
(')AsfromtheentryintoforceoftheTreaty,signedinBrusselson13March1984,amendingthetreatiesestablishing
theEuropeanCommunitieswithregardtoGreenlandorofinterimmeasuresagreedintheCouncil.
(2)AmericanOceaniaincludes:Guam,AmericanSamoa(includingSwain'sIsland),MidwayIslands,Johnstonand
SandIslands,WakeIslandandtheTrustTerritoryofthePacificIslands(theCaroline,MarianasandMarshall
Islands).

31.12.86 OfficialJournaloftheEuropeanCommunities NoL373/157
ANNEXIV
ListofproductsmentionedinArticle1(3)(a)OrderNo
57.0010 01.01
57.0020 01.04AII
57.0030 01.06
57.0040 02.01AI
57.0050 02.01AIHb)
57.0060 02.01BIIa)
57.0070 02.01BIIb)
57.0080 02.01BIId)
57.0090 02.04
57.0100 02.06A
57.011002.06Clb)
57.012002.06Clib)
57.0130 02.06CIII
57.0140 CHAPTER 3
57.0150 04.05AII
57.0160 04.06
57.0170 04.07Livehorses,asses,mulesandhinnies
Pure-bredbreedinganimals,goats,live(b)
Otherliveanimals
Meatofhorses,asses,mulesandhinnies,fresh,chilledorfrozen
Meatofswine,otherthandomesticswine,fresh,chilledorfrozen
Offalsofhorses,asses,mulesandhinnies,fresh,chilledorfrozen
Offalsofbovineanimals,fresh,chilledorfrozen
Otheroffals,fresh,chilledorfrozen
Othermeatandediblemeatoffals,fresh,chilledorfrozen
Horsemeat,salted,inbrineordried
Offalsofbovineanimals,salted,inbrine,driedorsmoked
Offalsofsheepandgoats,salted,inbrine,driedorsmoked
Othermeatandediblemeatoffals,salted,inbrine,driedorsmoked
FISH,CRUSTACEANS ANDMOLLUSCS ,
Eggsinshell,otherthanpoultryeggs,freshorpreserved
Naturalhoney
Edibleproductsofanimalorigin,notelsewherespecifiedorincluded
57.0180 CHAPTER 5PRODUCTSOF-ANIMALORIGIN,NOTELSEWHERE SPECIFIEDORINCLUDED
57.0190
57.0200
57.0210
57.0220CHAPTER 6
07.01A
07.01F
07.01GIIILIVETREESANDOTHERPLANTS;BULBS,ROOTSANDTHELIKE;CUT
FLOWERSANDORNAMENTAL FOLIAGE
Potatoes,freshorchilled
Leguminousvegetables,shelledOrunshelled,freshorchilled
Horse-radish(Codileariaarmoracia)
Asparagus,from1Octoberto31January
*57.0226ex07.01K
57.0230 07.01S
57.0240 07.01T
57.0250 07.02B
57.0260ex07.03Sweetpeppers,freshorchilled
Othervegetables,freshorchilled
Othervegetables(whetherornotcooked),preservedbyfreezing
Vegetablesprovisionallypreservedinbrine,insulphurwaterorinotherpreservativesolutions,
butnotspeciallypreparedforimmediateconsumption ,excludingolives(07.03A)
Onions,dried,dehydratedorevaporated,whole,cut,sliced,brokenorinpowder,butnotfurther
prepared57.0270 07.04A
(a)AgriculturalproductsqualifyingundertheordinaryarrangementsforexemptionortotaltemporarysuspensionoftheCommonCustomsTariffare
onlytokenentries.
(b)Entryunderthissubheadingissubjecttoconditionstobedeterminedbythecompetent ,authorities.

NoL373/158 OfficialJournaloftheEuropeanCommunities 31.12.86
57.0280ex07.04B Otherdried,dehydratedorevaporatedvegetables,whole,cut,sliced,brokenorinpowder,but
notfurtherprepared,excludingolives
57.0290 07.05 Driedleguminousvegetables,shelled,whetherornptskinnedorsplit
57.0300 07.06B Other
57.0310ex08.01 Dates,bananas,coconuts,brazilnuts,cashewnuts,pineapples,avocados,mangoes,guavasand
mangosteens,freshordried,shelledornot,excludingfreshbananasandfreshpineapples
08.02B Mandarins(includingtangerinesandsatsumas);Clementines ,wilkingsandothersimilarcitrus
hybrids:
57.0313 exI.Clementines,from15Mayto15September
57.0316 exII.Other,from15Mayto15September
57.0320 08.02D Grapefruit,freshordried
57.0330 08.02E Othercitrusfruit,freshordried
57.0340 08.05D Pistachios,freshordried,shelledornot
57.0350 08.05E Pecans,freshordried,shelledornot
57.0360 08.05F Areca(orbetel)andcola,freshordried,shelledornot
57.0370ex08.05G Othernuts,freshordried,shelledornot,excludinghazelnuts
57.0380 08.07E Otherstonefruit,fresh
57.0390 08.08C Bilberries(fruitofthespeciesVacciniummyrtillus)
57.0400 08.08E Papaws,fresh
57.0410 08.08F Otherberries,fresh \
57.042008.09' Otherfruit,fresh
57.0430ex08.10 Fruit(whetherornptcooked),preservedbyfreezing,notcontainingaddedsugar,excluding
strawberries
57.0440 08.11 Fruitprovisionallypreserved(forexample,bysulphurdioxidegas,inbrine,insulphurwateror
inotherpreservativesolutions),butunsuitableinthatstateforimmediateconsumption
57.0450 08.12 Fruit,dried,otherthanthatfallingwithinheadingNo08.01,08.02,08.03,08.04or08.05
57.0460 08.13 Peelofmelonsandcitrusfruit,fresh,frozen,,dried,orprovisionallypreservedinbrine,insulphur
waterorinotherpreservativesolutions
57.0470 CHAPTER 9COFFEE,TEA,MATfeANDSPICES
57^0480 10.06A Riceforsowing(b)
57.0490 11.04A,FlourofdriedleguminousvegetablesfallingwithinheadingNo07.05
57.0500 11.04B FlourofthefruitsfallingwithinanyheadinginChapter8
57.0510 11.05 Flour,mealandflakesofpotato
57.0520 11.08B Inulin -
57.0530exCHAPTER 12OILSEEDSANDOLEAGINOUS FRUIT;MISCELLANEOUS GRAINS,SEEDSAND
FRUIT;INDUSTRIAL ANDMEDICALPLANTS;STRAWANDFODDER;EXCLUD­
INGSUGARBEETANDSUGARCANEFALLINGWITHINHEADINGNo12.04
(b)Entryunderthissubheadingissubjecttoconditionstobedeterminedbythecompetentauthorities.

31.12.86 OfficialJournaloftheEuropeanCommunities NoL373/159
57.0540 CHAPTER 13LACS;GUMS;RESINSANDOTHERVEGETABLE SAPSANDEXTRACTS
57.0550 CHAPTER 14VEGETABLE PLAITINGMATERIALS ;VEGETABLE PRODUCTS NOTELSEWHERE
SPECIFIED ORINCLUDED
57.0560 15.02 Fatsofbovinecattle,sheeporgoats,unrendered ;renderedorsolvent-extracted fats(including
'premierjus')obtainedfromthoseunrenderedfats
57.0570 15.03 Lardstearin,oleastearinandtallowstearin;lard-oil,oleo-oilandtallowoil,notemulsifiedor
mixedorpreparedinanyway
57.0580 15.04 Fatsandoils,offishandmarinemammals,whetherornotrefined
57.0590 15.05 Woolgreaseandfattysubstancesderivedtherefrom(includinglanolin)
57.0600 15.06 Otheranimaloilsandfats(includingneat's-footoilandfatsfrombonesorwaste)
57.0610ex15.07 Fixedvegetableoils,fluidorsolid,crude,refinedorpurified,excludingoliveoilfallingwithin
subheading15.07A
57.0620 15.08 Animalandvegetableoils,boiled,oxidized,dehydrated,sulphurized,blownorpolymerizedby
heatinvacuumorininertgas,orotherwisemodified
57.0630 15.10 Fattyacids;acidoilsfromrefining;fattyalcohols
57.0640 15.11 Glycerolandglycerollyes
57.0650 15.12 Animalorvegetableoilsandfats,whollyorpartlyhydrogenated ,orsolidifiedorhardenedby
anyotherprocess,whetherornotrefined,butnotfurtherprepared
57.0660 15.13 Margarine,imitationlardandotherpreparedediblefats
57.0670 15.15 Spermaceti,crude,pressedorrefined,whetherornotcoloured;beeswaxandotherinsectwaxes,
whetherornotcoloured
57.0680 15.16 Vegetablewaxes,whetherornotcoloured
57.0690 15.17A Degras
57.0700 15.17BIIResiduesresultingfromthetreatmentoffattysubstancesoranimalorvegetablewaxes,excluding
-productsfallingwithinsubheading15.17B1
57.0710 16.02AIOtherpreparedorpreservedliverofgooseorducks
57.0720 16.02BIIOtherpreparedorpreservedmeatormeatoffalorgameorrabbit
57.0730 16.02BIII
b)1bb)Otherpreparedorpreservedmeatormeatoffal,containingbovinemeatoroffal,otherproducts
thanthosefallingwithinsubheading16.02BIIIb)1aa)
57.0740 16.02B
IIIb)2Otherpreparedorpreservedmeatormeatoffal
57.0750 16.03 Meatextracts,meatjuicesandfishextracts
57.0760 16.04 Preparedorpreservedfish,includingcaviarandcaviarsubstitutes
57.0770 16.05 Crustaceansandmolluscs,preparedorpreserved
57.0780 17.04 Sugarconfectionery ,notcontainingcocoa
57.0790 CHAPTER 18COCOAANDCOCOAPREPARATIONS
57.0800 CHAPTER 19PREPARATIONS OFCEREALS,FLOURORSTARCH;PASTRYCOOKS 'PRODUCTS
57.0810exCHAPTER 20PREPARATIONS OFVEGETABLES ,FRUITOROTHERPARTSOFPLANTS,EX­
CLUDING :JUICESOFPINEAPPLES FALLINGWITHINSUBHEADINGS 20.07A
IIIa)ANDAIIIb)

NoL373/160 OfficialJournaloftheEuropeanCommunities 31.12.86
57.0820exCHAPTER 21MISCELLANEOUS EDIBLEPREPARATIONS ,EXCLUDING SUGARSYRUPSFALL­
INGWITHINSUBHEADING 21.07F
57.0830exCHAPTER 22BEVERAGES ,SPIRITSANDVINEGAR ,EXCLUDING PRODUCTS FALLING
WITHINHEADINGS ANDSUBHEADINGS No22.04,22.05,22.07AAND22.09CI
Flourandmeals,ofmeat,offals,fish,crustaceansormolluscs,unfitforhumanconsumption ;
greaves
Bran,sharpsandotherresiduesderivedfromthesifting,millingorworkingofleguminous
vegetables
Productsofvegetableoriginofakindusedforanimalfood,notelsewherespecifiedorincluded,
otherthanthosefallingwithinsubheading23.06A
Sweetenedforage;otherpreparationsofakindusedinanimalfeeding;fishormarinemammal
solubles V
Sweetenedforage;otherpreparationsofakindusedinanimalfeeding,otherthanthoseproducts
fallingwithinsubheadings23.07AandB
Manufactured tobacco;tobaccoextractsandessences57.0840 23.01
57.0850 23.02B
57.0860 23.06B
57.0870 23.07A
57.0880 23.07C
57.0890 24.02

31.12.86 OfficialJournaloftheEuropeanCommunities NoL373/161
ANNEXV
Listofleast-developed developingcountries
224Sudan
232Mali
236BurkinaFaso
240Niger
244Chad
247RepublicofCapeVerde
252Gambia
257GuineaBissau
260Guinea
264SierraLeone
280Togo
284Benin
306CentralAfricanRepublic
310EquatorialGuinea
311SaoTomeandPrincipe
324Rwanda
328Burundi .
334Ethiopia
338Djibouti342Somalia
350Uganda
352Tanzania
355Seychellesanddependencies
375Comoros
386Malawi
391Botswana
395Lesotho
452Haiti
652NorthYemen
656SouthYemen
660Afghanistan
666Bangladesh
667Maldives
672Nepal
675Bhutan
684Laos
817Tonga
819WesternSamoa