20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/111
COUNCILREGULATION (EEC)No3026/76
of13December1976
establishinginrespectofcertainproductsfallingwithinChapters1to24oftheCommon
CustomsTariffaschemeofgeneralizedpreferencesinfavourofdevelopingcountries
over,itisevidentfromtheconclusionsworkedout
inUNCTADthatthisoffer,whilebeingofatempor­
arynature,doesnotconstituteabindingcommit­
mentand,inparticular,maybewithdrawnwholly
orinpartatalaterdate;whereasthispossibility
maybeadoptedinteraliawithaviewtoremedying
anyunfavourablesituationswhichmightariseinthe
ACPStatesfollowingtheimplementation ofthe
generalizedpreferencescheme;
Whereas,moreover,theconferenceoftheHeadsof
StateorofGovernment oftheMemberStatesand
theStatesaccedingtotheEuropeanCommunities
heldinParisfrom19to21October1972invitedthe
CommunityinstitutionsandtheMemberStates
progressivelytoadoptanoverallpolicyofdevelop­
mentcooperationonaworld-widescalecomprising
inparticulartheimprovement ofgeneralizedpref­
erenceswiththeaimofachievingasteadyincreasein
importsofmanufactures fromthedeveloping
countries;
Whereas,inaccordancewithProtocol23totheAct
ofAccession (3),thegeneralizedtariffpreference
schemebecamefullyapplicableinthenewMember
Stateson1January1974;THECOUNCILOFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuro­
peanEconomicCommunity ,andinparticularArticle
43thereof,
HavingregardtoCouncilRegulation (EEC)No
1059/69of28May1969layingdownthetrade
arrangements applicabletocertaingoodsresulting
fromtheprocessingofagriculturalproducts(*),and
inparticularArticle12thereof,
HavingregardtotheproposalfromtheCommission,
HavingregardtotheopinionoftheEuropean
Parliament (2),
Whereas,withinthecontextofUNCTAD,theEuro­
peanEconomicCommunityofferedtogranttariff
preferencesoncertainprocessedagriculturalproducts
ofChapters1to24oftheCommonCustomsTariff
whichoriginateindevelopingcountries;whereasthe
preferentialtreatmentproposedinthatofferconsists,
inrespectofcertaingoodswhicharesubjecttothe
tradearrangementslaiddowninRegulation (EEC)
No1059/69,ofareductioninthefixedcomponent
ofthechargeapplicabletosuchgoodsbyvirtueof
thatRegulation,and,inrespectofproductswhich
aresubjecttothesinglecustomsduty,ofareduction
insuchduty;whereaspreferentialimportsofthe
productsconcernedshouldbeeffectedwithoutquan­
titativerestrictions ;
WhereastheoffermadebytheCommunityincludes
aclausestatingthattheCommunitydrewupthe
offerontheassumptionthatallthemainindustrial­
izedcountrieswhicharemembersoftheOECD
wouldparticipateingrantingpreferencesandwould
makesimilareffortsinthisdirection;whereas,more­Whereas,forcertainproductsofChapters1to24of
theCommonCustomsTariff,thisschemewould,
however,involvetheapplicationinthenewMember
Statesin1977ofcustomsdutieshigherthanorvery
closetothosewhichwillbeappliedbythenew
MemberStatestonon-membercountriesingeneral
onthebasisoftheprovisionsoftheabovementioned
Act;whereasthissituationwouldcomplyneitherwith
thespiritnorwiththeverynatureofthegeneralized
preferencescheme;whereas,inordertomaintainan
equivalentpreferentialmarginfortheseproducts
also,reducedcustomsdutiesshouldbeappliedto
them,inaccordancewithdetailedrulesbasedonthe
principleofmaintaining ,inthenewMemberStates,
apreferenceproportionaltothatwhichexists
HOJNoL141,12.6.1969,p.1.
(2)OJNoC259,4.11.1976,p.27. (8)OJNoL73,27.3.1972,p.14.

NoL349/112 OfficialJournaloftheEuropeanCommunities 20.12.76
bymultiplying,byacoefficentequaltothemargin
ofpreferencesexistingbetweenthedutiesgivenin
AnnexAandtheCommonCustomsTariffduties
applicable,thedutiesobtainedbyreducingthediffer­
encebetweenthelowestdutyappliedon1January
1972tothedevelopingcountriessetoutinAnnex
CandtheCommonCustomsTariff,by80%
throughout1977,inrespectofproductslistedin
AnnexBandby80%inrespectofotherproducts
giveninAnnexA,from1Januaryto30June1977.
However,from1January1977,thedutiesgivenin
AnnexAshallbeappliedwherethedutiesresulting
fromtheabovementioned calculationarehigherthan
them.From1July1977thedutiesgiveninAnnexA
shallbeappliedfortheproductsnotmentionedin
AnnexB.
2.Thetreatmentprovidedforinparagraph1shall
beenjoyedsolelybyproductsoriginatinginthe
countriesandterritorieslistedinAnnexC.
ForthepurposeoftheapplicationofthisRegulation,
theconceptoforiginatingproductsshallbedeter­
minedinaccordancewiththeprocedurelaiddown
inArticle14ofRegulation (EEC)No802/68.
'Tequila'fallingwithinsubheading22.09CVexa)
shallqualifyforthepreferentialsystemsubjecttothe
productionofacertificateofauthenticityappearing
inthecertificateoforiginamddrawnupaccordingto
theprocedurereferredtointhesecondsubparagraph .betweenthedutiesoftheCommonCustomsTariff
andthedutiesgiveninAnnexAtothisRegulation;
whereas,withaviewtograntingthebeneficiary
developingcountriesthebestpossibletreatment,in
accordancewiththeobjectivesofthepreference
scheme,thedutiesgivenintheabovementioned
AnnexAshouldalsobeappliedwherevertheduties
calculatedaccordingtotheabovementioned detailed
rulesprovetobehigherthanthem;
Whereasitisexpedient,therefore,thattheCom­
munityshouldauthorizetheimportationofthepro­
ductsreferredtoinAnnexA,originatinginthe
countriesandterritorieslistedinAnnexC,subjectto
thecustomsdutiesgiveninrespectofeachofthem,
throughout1977;whereasthebenefitofsuchprefer­
entialtermsshouldbereservedforproductsorig­
inatinginthecountriesandterritoriesundercon­
sideration,theconceptof'originatingproducts'being
determinedinaccordancewiththeprocedurelaid
downinArticle14ofCouncilRegulation (EEC)
No802/68of27June1968onthecommon
definitionoftheconceptoftheoriginofgoods(*);
Whereasmeasuresshouldbeprovidedforwhichwill
enableanyseriousdisruptioninanysectorofthe
economicactivityoftheCommunitytobeavoided;
whereas,tothisend,theCommissionshouldbe
empoweredtore-introducepartiallyorwhollythe
levyingofcustomsdutiesinorderthatsuchdisrup­
tionmaybeavoided;
WhereastheCommission mustbeabletohaveaccess
toinformationconcerningimportseffectedwithin
theframeworkofgeneralizedpreferences ;whereas,
tothisend,MemberStatesshallinformtheCom­
missioneverythreemonthsofimportsactually
effected,classifiedbyorigin,Article2
HASADOPTED THISREGULATION :Whenproductsbenefitingfromthetreatmentpro­
videdforinArticle1areimportedintotheCom­
munityinsuchquantitiesoratsuchpricesthatCom­
munityproducersofproductssimilartoorindirect
competitionwiththemsufferorarelikelytosuffer
fromseriousdisadvantage ,thelevyingofcustoms
dutiesmaybere-introduced inwholeorinparton
theproductsinquestioninrespectofthecountriesor
territorieswhicharethecauseofthedisadvantage .
Suchmeasuresmayalsobetakeninthecaseof
actualorpotentialseriousdisadvantage inasingle
regionoftheCommunity .Article1
Article31.From1Januaryto31December1977,Community
importsoftheproductslistedinAnnexAshall
benefitfromthecustomsdutiesspecifiedforeach
product.
OnimportationintoDenmark,Irelandandthe
UnitedKingdom,thereshallbeappliedtotheabove­
mentionedproductsthecustomsdutiesdetermined1.TheCommissionmaydecide,bymeansofa
Regulation,tore-introducethelevyingofcustoms
dutiesforaspecifiedperiod,inordertoensurethat
Article2isapplied.
2.Intheeventofsuchactionbeingrequestedby
aMemberState,theCommissionshalldecidewithin (x)OTNoL148,28.6.1968,p.1.

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/113
ofthecommonagriculturalpolicyunderArticle43
oftheTreatyandofthoseadoptedinpursuanceof
thecommonagriculturalpolicyunderArticle113of
theTreaty.aperiodofnotmorethan10workingdaysafterthe
requesthasbeenreceivedandshallinformthe
MemberStatesofthisdecision.
3.AnyMemberStatemayrefertotheCouncilthe
measuretakenbytheCommission,withinaperiodof
notmorethan10workingdaysafterithasbeen
informedthereof.Thefactthatthematterisreferred
totheCouncilshallnotcausethemeasuretobe
suspended.TheCouncilshallmeetimmediately .It
may,byactingonaqualifiedmajority,amendor
rescindthemeasureinquestion.ArticleS
MemberStatesshallinformtheCommissionevery
threemonthofimportseffectedunderthisRegu­
lation,classifiedbyorigin.
Article4Article6
Articles2and3shallnotprejudicetheimplemen­
tationofthesafeguardclausesadoptedinpursuanceThisRegulationshallenterintoforceon1January
1977.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,13December1976.
FortheCouncil
ThePresident
M.vanderSTOEL

NoL349/114 OfficialJournaloftheEuropeanCommunities 20.12.76
ANNEXA
ListofproductsfallingwithinChapters1to24originatingindevelopingcountriesandterritories
towhichthegeneralizedtariffpreferenceswillapply(a)
CCT
heading
NoDescriptionRate
ofduty
02.01Meatandedibleoffalsoftheanimalsfallingwithinheading
No01.01,01.02,01.03or01.04,fresh,chilledorfrozen:
A.Meat:
III.Ofswine:
b)OtherFree
02.04Othermeatandediblemeatoffals,fresh,chilledorfrozen:
exA.Ofdomesticpigeons7%
exB.Furredgame,frozenFree
C.Other:
exI.Frogs'legsFree
II.Other Free
03.01Fish,fresh(liveordead),chilledorfrozen:
B.Saltwaterfish:
I.Whole,headlessorinpieces:
e)Sharks 4%
g)Halibut(Hippoglossus vulgaris,Hippoglussos
reinhardtius ) 4%
exq)Other:
—Aquariumfish Free
II.Fillets:
b)Frozen:
ex7.Other:
—Ofsharksandofhalibut 10%
C.Liversandroes 5%
03.02 Fish,dried,saltedorinbrine;smokedfish,whetherornot
cookedbeforeorduringthesmokingprocess:
A.Dried,saltedorinbrine:
I.Whole,headlessorinpieces:
d)Commonhalibut(Hippoglossusvulgaris) 10%
e)Salmon,saltedorinbrine 2%
(a)Preferencesarenottobegrantedinrespectoftheproducts,markedwithanasterisk,originatinginRomania.
Note:Thetermsexpressedinthe'Rateofduty*columnareexplainedunder'Abbreviations'onpage134.

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/115
CCT
heading
NoDescriptionRate
ofduty
03.03Crustaceansandmolluscs,whetherinshellornot,fresh(live
ordead),chilled,frozen,salted,inbrineordried;crustaceans,
inshell,simplyboiledinwater:
A.Crustaceans :
I.Crawfish8%
II.Lobsters(Homarussp.p.):
a)Live ;8%
b)Other:
1.Whole 8%
2.Other 8%
III.Crabsandfreshwatercrayfish 8%
IV.Shrimpsandprawns:
a)Prawns(Pandalidaesp.p)6%
exc)Other:
—Shrimps(Palaemonidae sp.p)6%
—Shrimps(Penaeidaesp.p)7%
B.Molluscs:
II.Mussels 7%
IV.Other:
a)Frozen:
1.Squid:
aa)Ommastrephes sagittatusandLogliosp.p 5%
2.Cuttle-fishofthespeciesSepiaofficinalis,
RossiamacrosomaandSepiolarondeleti 6%
4.Other 5%
b)Other:
1.Squid(Ommastrephes sagittatusandLoligosp.p5%
2.Other 5%
04.06C)Naturalhoney25%
04.07Edibleproductsofanimalorigin,notelsewherespecifiedor
included6%
05.03Horsehairandhorsehairwaste,whetherornotputupona
layerorbetweentwolayersofothermaterial:
B.Other Free

NoL349/116 OfficialJournaloftheEuropeanCommunities 20.12.76
CCT
heading
NoDescriptionRate
ofduty
05.07 Skinsandotherpartsofbirds,withtheirfeathersordown,
feathersandpartsoffeathers(whetherornotwithtrimmed
edges)anddown,notfurtherworkedthancleaned,disinfected
ortreatedforpreservation ;powderandwasteoffeathersor
partsoffeathers:
A.Bedfeathers;down:
II.Other
B.OtherFree
Free
05.13Naturalsponges:
B.Other Free
05.15Animalproductsnotelsewherespecifiedorincluded;dead
animalsofChapter1orChapter3,unfitforhumanconsump­
tion:
A.Fish,crustaceansandmolluscs:
I.Fishofalengthof6cmorlessandshrimpsandprawns,
dried Free
06.03Cutflowersandflowerbudsofakindsuitableforbouquetsor
forornamentalpurposes,fresh,dried,dyed,bleached,impreg­
natedorotherwiseprepared:
A.Fresh:
exI.From1Juneto31October:
—Orchids(familyOrchidaceae )andAnthurium
exII.From1Novemberto31May:
—Orchids(familyOrchidaceae )andAnthurium15%
15%
07.01Vegetables,freshorchilled:
exT.Other:
—Okra(HibiscusesculentusL.orAbelmoschus
esculentus(L.)Moench) Free
07.03Vegetablesprovisionallypreservedinbrine,insulphurwater
orinotherpreservativesolutions,butnotspeciallypreparedfor
immediateconsumption :
exE.Othervegetables:
—Okra(HibiscusesculentusL.orAbelmoschus
esculentus (L.)Moench) Free
07.04Dried,dehydratedorevaporatedvegetables,whole,cut,
sliced,brokenorinpowderbutnotfurtherprepared:
exB.Other:
—Mushrooms,excludingcultivatedmushrooms....
—Horse-radish (Cochleariaarmoracia)8%
Free

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/117
CCT
heading
noDescriptionRate
ofduty
07.05Driedleguminousvegetables,shelled,whetherornotskinned
orsplit:
B.Other:
I.Peas(includingchickpeas)andbeans(ofthespecies
Phaseolus):
—Beansofthegenus'Phaseolusmungo'Free
—Chickpeasofthegenus'Cicerarietinum'Free
—Other 3%
III.Other:
—Cajanpeasofthegenus'Cajanuscajan'Free
—Other 3%
07.06Manioc,arrowroot,salep,Jerusalemartichokes,sweetpotatoes
andothersimilarrootsandtuberswithhighstarchorinulin
content,freshordried,wholeorsliced;sagopith:
B.Other Free
08.01Dates,bananas,coconuts,Brazilnuts,cashewnuts,pineapples,
avocados,mangoes,guavesandmangosteens ,freshordried,
shelledornot:
exB.Bananas :
—Dried 10%
D.Avocados 6%
E.Coconuts Free
H.Other:
—Mangosteens ,guavasFree
—Mangoes5%
08.05NutsotherthanthosefallingwithinheadingNo08.01,fresh
ordried,shelledornot:
D.Pistachios Free
E.Pecans Free
F.Areca(orbetel)andcola Free
exG.Other(excludinghazelnuts) Free
08.07 Stonefruit,fresh:
E.Other 7%
08.08Berries,fresh:
F.Other 6%
:x08.09Otherfruit,fresh:
—Rose-hipsfruit Free
—Other,excludingmelonsandwatermelons 6%

NoL349/118 OfficialJournaloftheEuropeanCommunities 20.12.76
CCT
heading
NoDescriptionRate
ofduty
08.10Fruit(whetherornotcooked),preservedbyfreezing,not
containingaddedsugar:
exA.Bilberries,blackberries (brambleberries ),mulberriesand
cloudberries 9%
exB.Other:
—Quinces11%
—FruitfallingwithinheadingNos08.01,08.02D,
08.08B,EandFand08.09,excludingpineapples,
melonsandwatermelons 8%
08.11Fruitprovisionallypreserved(forexample,bysulphurdioxide
gas,inbrine,insulphurwaterorinotherpreservativesol­
utions),butunsuitableinthatstateforimmediateconsump­
tion):
C.PapawsFree
D.Bilberries4%
exE.Other:
—Quinces4%
—FruitfallingwithinheadingNos08.01,08.02D,
08.08BandFand08.09,excludingpineapples,
melonsandwatermelons Free
08.12Fruit,dried,otherthanthatfallingwithinheadingNo08.01,
08.02,08.03,08.04or08.05:
A.Apricots5-5%
E.PapawsFree
exG.Other:
—Tamarind (pods,pulp)Free
08.13 Peelofmelonsandcitrusfruit,fresh,frozen,driedorpro­
visionallypreservedinbrine,insulphurwaterorinother
preservativesolutionsFree
09.01 Coffee,whetherornotroastedorfreeofcaffeine;coffeehusks
andskins;coffeesubstitutescontainingcoffeeinanypropor­
tion:
A.Coffee:
I.Unroasted :
b)Freeofcaffeine 10%
II.Roasted:
a)Notfreeofcaffeine 12%
b)Freeofcaffeine 15%
B.Husksandskins 10%
C.Coffeesubstitutescontainingcoffeeinanyproportion....15%

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/119
CCT
heading
NoDescriptionRate
ofduty
09.02 Tea:
A.Inimmediatepackingsofanetcapacitynotexceeding3kgFree
09.04Pepperofthegenus'Piper';pimentoofthegenus'Capsicum'
orthegenus'Pimenta':
A.Neithercrushednorground:
I.Pepper:
b)Other
II.Pimento:
c)Other
B.Crushedorground:
I.Pimentoofthegenus'Capsicum'
II.Other5%
5%
7%
7%
09.06 Cinnamonandcinnamon-tree flowers:
A.Ground
B.Other.5%
4%
09.07 Cloves(wholefruit,clovesandstems)12%
09.08Nutmeg,maceandcardamone :
A.Neithercrushednorground:
II.Other:
a)Nutmeg
B.Crushedorground:
I.Nutmeg
II.Mace2%
3%
Free
09.09 Seedsofanise,badian,fennel,coriander,cumin,caraway
andjuniper:
A.Neithercrushednorground:
I.Aniseed
II.Badianseed
III.Seedsoffennel,coriander,cumin,carawayandjuniper:
b)Other:
2.Other
B.Crushedorground:
I.Badianseed
III.OtherFree
11%
Free
12%
Free
09.10Thyme,saffronandbayleaves;otherspices:
F.Otherspices,includingthemixturesreferredtoinNote1
(b)tothisChapter:
I.Neithercrushednorground 4%

NoL349/120 OfficialJournaloftheEuropeanCommunities 20.12.76
CCT
heading
NoDescriptionRate
ofduty
09.10
(cont'd)II.Crushedorground:
b)Other 5%
11.03Floursoftheleguminousvegetablesfallingwithinheading
No07.05:
A.Ofpeas,beansorlentils 5%
B.Other 5%
11.04FloursofthefruitfallingwithinanyheadinginChapter8:
A.Ofbananas:
—Denatured (x) Free
—Other 6%
B.Other:
—Chestnuts 7-5%
—Notspecified 5%
12.07Plantsandparts(includingseedsandfruits)oftrees,bushes,
shrubsorotherplants,beinggoodsofakindusedprimarily
inperfumery,inpharmacy,orforinsecticida!,fungicidalor
similarpurposes,freshordried,whole,cut,crushed,ground
orpowdered :
B.Liquoriceroots Free
C.Tonquinbeans Free
12.08Locustbeans,freshordried,whetherornotkibbledorground,
butnotfurtherprepared;fruitkernelsandothervegetable
productsofakindusedprimarilyforhumanfood,notfalling
withinanyotherheading:
B.Locustbeanseeds:
I.Notdecorticated ,crushedorground Free
II.Other 6%
C.Apricot,peachandplumstones,andkernelsthereof Free
13.02Shellac,seedlac,sticklacandotherlacs;naturalgums,resins,
gum-resinsandbalsams:
A.Coniferresins Free
13.03Vegetablesapsandextracts;pecticsubstances,pectinatesand
pectates;agar-agarandothermucilagesandthickeners,
derivedfromvegetableproducts:
A.Vegetablesapsandextracts:
III.Ofquassiaamara Free
IV.Ofliquorice Free
V.Ofpyrethrumandoftherootsofplantscontaining
rotenone Free
(')Entryunderthissubheadingissubjecttoconditionstobedeterminedbythecompetentauthorities.

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/121
CCT
heading
NoDescriptionRate
ofduty
13.03
(cont'd)VII.Intermixtures ofvegetableextracts,forthemanufac­
tureofbeveragesoroffoodpreparations
VIII.Other:Free
a)Medicinal Free
B.Pecticsubstances,pectinatesandpectates:
exI.Dry,excludingapple,pearandquinzepecticsubs­
tances 12%
exII.Other,excludingapple,pearandquinzepectic
substances 7%
C.Agar-agarandothermucilagesandthickenersderived
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 3%
B.Tallowoilforindustrialusesotherthanthemanufacture
offoodstuffsforhumanconsumption i1) Free
C.Other 5%
15.04Fatsandoils,offishandmarinemammals,whetherornot
refined:
A.Fish-liveroil:
I.OfavitaminAcontentnotexceeding2500inter­
nationalunitspergramme Free
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;myrtlewaxandJapanwax Free
1)Entryunderthissubheadingissubjecttoconditionstobedeterminedbythecompetentauthorities.

NoL349/122 OfficialJournaloftheEuropeanCommunities 20.12.76
CCT
heading
NoDescriptionRate
ofduty
15.07
(cont'd)C.Castoroil:
II.Other
D.Otheroils:
I.Fortechnicalorindustrialusesotherthanthemanu­
factureoffoodstuffsforhumanconsumption (*):
a)Crude:6%
1.Palmoil 2-5%
ex3.Other,excludinglinseedoil,groundnutoil,
sunflowerseedoilandcolzaoil 2-5%
b)Other:
ex2.Other:
—Palmkernelandcoconutoil 6-5%
II.Other:
a)Palmoil:
1.Crude 4%
2.Other 12%
b)Other:
1.Solid,inimmediatepackingsofanetcapacityof
1kgorless 18%
2.Solid,other;fluid:
exaa)Crude:
—Palmkernelandcoconutoil 7%
exbb)Other:
—Palmkernelandcoconutoil 13%
15.09 Degras Free
15.10Fattyacids;acidoilsfromrefining;fattyalcohols:
A.Stearicacid 2%
B.Oleicacid 5%
C.Otherfattyacids;acidoilsfromrefining Free
D.Fattyalcohols 6%
15.13Glycerolandglycerollyes:
A.Crudeglycerolandglycerollyes Free
B.Other,includingsyntheticglycerol Free
(*)Entryunderthissubheadingissubjecttoconditionstobedeterminedbythecompetentauthorities.

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/123
CCT
heading
NoDescriptionRate
ofduty
15.12Animalorvegetableoilsandfats,whollyorpartlyhydro­
genated,orsolidifiedorhardenedbyanyotherprocess,
whetherornotrefined,butnotfurtherprepared:
A.Inimmediatepackingsofanetcapacityof1kgorless...16%
B.Other 11%
15.14Spermaceti,crude,pressedorrefined,whetherornotcoloured Free
15.15 Beeswaxandotherinsectwaxes,whetherornotcoloured:
B.Other Free
15.16Vegetablewaxes,whetherornotcoloured:
B.Other Free
15.17Residuesresultingfromthetreatmentoffattysubtsancesor
animalorvegetablewaxes:
B.Other:
I.Oilfootsanddregs;soapstocks Free
II.Other Free
16.02Otherpreparedorpreservedmeatormeatoffal:
A.Liver:
I.Gooseorduckliver 14%
B.Other:
II.Gameorrabbitmeatoroffal:
—Game 9%
—Rabbit 14%
III.Other:
b)Other:
ex1.Containingbovinemeatoroffal:
—Preparedorpreservedbovinetongue 17%
2.Notspecified:
aa)Ovinemeatoroffal 18%
bb)Other 16%
16.03Meatextracts,meatjuicesandfishextracts,inimmediate
packingsofanetcapacityof:
B.Morethan1kgbutlessthan20kg -..1%
C.1kgorless 9%

NoL349/124 OfficialJournaloftheEuropeanCommunities 20.12.76
CCT
heading
NoDescriptionRate
odduty
16.04Preparedorpreservedfish,includingcaviarandcaviarsub­
stitutes:
A.Caviarandcaviarsubstitutes :
I.Caviar(sturgeonroe) 12%
II.Other 16%
B.Salmonidae 4%
exF.Bonito(Sardasp.p.)andmackerel 19%
G.Other:
I.Fillets,raw,coatedwithbatterorbreadcrumbs ,
deepfrozen 10%
II.Other 10%
16.05Crustaceansandmolluscs,preparedorpreserved:
A.Crabs 6-5%
exB.Other,excludingshrimpsoftheCrangonsp.p.type
andsnails 6%
17.04Sugarconfectionery ,notcontainingcocoa:
A.Liquoriceextractcontainingmorethan10%byweight
ofsucrosebutnotcontainingotheraddedsubstances 9%
B.Chewinggum 3%+vc
withamax.
of23%
C.Whitechocolate 5%+vc
withamax.
of27%
+ads
D.Other 7%+vc
withamax.
of27%
+ads
18.03Cocoapaste(inbulkorinblock),whetherornotdefatted...11%
18.05Cocoapowder,unsweetened 11%
18.06Chocolateandotherfoodpreparationscontainingcocoa:
A.Cocoapowder,nototherwisesweetenedthanbytheaddi­
tionofsucrose 3%+vc
C.Chocolateandchocolategoods,whetherornotfilled;
sugarconfectionary andsubstitutesthereformadefrom
sugarsubstitutionproducts,containingcocoa 10%+vc
withamax.
of27%
+ads19.02Preparationsofflour,meal,starchofmaltextract,ofakind
usedasinfantfoodorfordieteticorculinarypurposes,contain­
inglessthan50%byweightofcocoa:
A.Containingmaltextractandnotlessthan30%byweight
ofreducingsugars(expressedasmaltose) 3%+vc

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/125
ducts)CCT
heading
NoDescriptionRate
ofduty
19.02
(cont'd)B.Other:
—Preparationsbasedonflourofleguminousvegetables
intheformofsun-drieddiscsofdough,knownas
'papad'
—OtherFree
3%+vc
ex19.04Tapiocaandsago,excludingtapiocaandsagosubstitutes
obtainedfrompotatoorotherstarches 4%-fvc
19.05Preparedfoodsobtainedbytheswellingorroastingofcereals
orcerealsproducts(puffedrice,cornflakesandsimilarpro­
2%+ve
19.06Communionwafers,emptycachetsofakindsuitablefor
pharmaceutical use,sealingwafers,ricepaperandsimilar
products Free+vc
19.07Bread,ships'biscuitsandotherordinarybakers'wares,not
containingaddedsugar,honey,eggs,fats,cheeseorfruit:
A.Crispbread 3%+vc
witha
maximumof
24%+adf
B.Matzos Free+vc
witha
maximumof
20%+adf
C.Glutenbreadfordiabetics 5%+vc
D.Other 5%+vc
19.08Pastry,biscuits,cakesandotherfinebakers'wares,whether
ornotcontainingcocoainanyproportion :
A.Gingerbreadandthelike 5%+vc
20.01(·)Vegetablesandfruit,preparedorpreservedbyvinegaror
aceticacid,withorwithoutsugar,whetherornotcontaining
salts,spicesormustard:
exB.Other,excludinggherkins,cucumbers,'mixedpickles'
andsweetpeppers 15%
20.02Vegetablespreparedorpreservedotherwisethanbyvinegar
oraceticacid:
B.Truffles 14%
D.Asparagus 20%
E.Sauerkraut 16%
exF.Capers 12%

NoL349/126 OfficialJournaloftheEuropeanCommunities 20.12.76
CCT
heading
NoDescriptionRate
ofduty
20.03Fruitpreservedbyfreezing,containingaddedsugar:
exA.Withasugarcontentexceeding13%byweight:
—FruitfallingwithinheadingNos08.01,08.02D,
08.08B,EandFand08.09,excludingpineapples,
melonsandwatermelons 12%+(L)
exB.Other:
—FruitfallingwithinheadingNos08.01,08.02D,
08.08B,EandFand08.09,excludingpineapples,
melonsandwatermemlons 12%
20.04Fruit,fruit-peelandpartsofplants,preservedbysugar
(drained,glacéorcrystallized ):
B.Other:
exI.Withasugarcontentexceeding13%byweight:
—FruitfallingwithinheadingNos08.01,08.02D,
08.08B,EandFand08.09,excludingpineapples,
melonsandwatermelons 8%+(L)
exII.Other:
—FruitfallingwithinheadingNos08.01,08.02D,
08.08B,EandFand08.09,excludingpineapples
melonsandwatermelons 8%
20.05Jams,fruitjellies,marmalades,fruitpuréeandfruitpastes,
beingcookedpreparations ,whetherornotcontainingadded
sugar:
B.Jamsandmarmaladesofcitrusfruit:
exI.Withasugarcontentexceeding30%byweight,
excludingorangejamandmarmalade 19%+(L)
exII.Withasugarcontentexceeding13%butnot
exceeding30%byweight,excludingorangejam
andmarmalade 19%+(L)
exIII.Other,excludingorangejamandmarmalade 19%
C.Other:
I.Withasugarcontentexceeding30%byweight:
exb)Other:
—FruitfallingwithinheadingNos08.01,
08.08B,EandFand08.09,excluding
pineapples,melonsandwatermelons ..12%+(L)
exII.Withasugarcontentexceeding13%butnot
exceeding30%byweight:
—FruitfallingwithinheadingNos08.01,08.08B,
EandFand08.09,excludingpineapples,melons
andwatermelons 12%+(L)

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/127
CCT
heading
NoDescriptionRate
ofduty
20.05 exIII.Other:
(cont'd)—FruitfallingwithinheadingNos08.01,08.08B,
EandFand08.09,excludingpineapples,melons
12% andwatermelons
20.06Fruit,otherwisepreparedorpreserved,whetherornot
containingaddedsugarorspirit:
A.Nuts(includingground-nuts),roasted,inimmediate
packingsofanetcapacity:
I.Ofmorethan1kg:
—Almonds,walnutsandhazelnuts 12%
—Other 7%
II.Of1kgorless:
—Almonds,walnutsandhazelnuts 14%
—Other 8%
B.Other:
I.Containingaddedspirit:
a)Ginger 10%
b)Pineapples,inimmediatepackingsofanetcapacity:
1.Ofmorethan1kg:
aa)Withasugarcontentexceeding17%by
10%+(L) weight
bb)Other10%
2.Of1kgorless:
aa)Withasugarcontentexceeding19%by
weight 10%+(L)
bb)Other 10%
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%

NoL349/128 OfficialJournaloftheEuropeanCommunities 20.12.76
CCT
heading
NoDescriptionRate
ofduty
20.06 e)Otherfruits:
(cont'd)
ex1.Withasugarcontentexceeding9%by
weight,excludingcherrries 25%+(L)
ex2.Other,excludingcherries 25%
f)Mixturesoffruit:
1.Withasugarcontentexceeding9%byweight25%+(L)
2.Other 25%
II.Notcontainingaddedspirit:
a)Containingaddedsugar,inimmediatepackingsof
anetcapacityofmorethan1kg:
2.Grapefruitsegments 11%+(L)
3.Mandarins (includingtangerinesandsat­
sumas);clementines,wilkingsandother
similarcitrushybrids 19%+(L)
4.Grapes 18%+(L)
ex8.Otherfruits:
—FruitfallingwithinheadingNos08.01,
08.08B,EandFand08.09,excluding
pineapples,melonsandwatermelons ...8%+(L)
—Tamarind(pods,pulp) 8%+(L)
b)Containingaddedsugar,inimmediatepackingsof
anetcapacityof1kgorless:
2.Grapefruitsegments 11%+(L)
3.Mandarins (includingtangerinesandsat­
sumas);clementines ,wilkingsandother
similarcitrushybrids 20%+(L)
4.Grapes 19%+(L)
ex8.Otherfruits:
—FruitfallingwithinheadingNos08.01,
08.08B,EandFand08.09,excluding
pineapples,melonsandwatermelons....8%+(L)
c)Notcontainingaddedsugar,inimmediatepackings
ofanetcapacity:
1.Of4-5kgormore:
exdd)Otherfruits:

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/129
CCT
heading
NoDescriptionRate
ofduty
20.06 —FruitfallingwithinheadingNos08.01
(cont'd) 08.08B,EandFand08.09,excluding
pineapples,melonsandwatermelons 8%
2.Oflessthan4·5kg:
exbb)Otherfruitandmixturesoffruit:
—FruitfallingwithinheadingNos08.01,
08.08B,EandFand08.09,excluding
pineapples,melonsandwatermelons 8%
20.07HFruitjuices(includinggrapemust)andvegetablejuices,
whetherornotcontainingaddedsugar,butunfermentedand
notcontainingspirit:
A.Ofaspecificgravityexceeding1*33at15°C:
III.Other:
exa)Ofavalueexceeding30u.a.per100kgnet
weight:
—FruitfallingwithinheadingNos08.01,08.08
B,EandFand08.09,excludingpineapples,
15% melonsandwatermelons
b)Ofavaluenotexceeding30u.a.per100kgnet
weight:
ex1.Withanaddedsugarcontentexceeding
30%weight:
—FruitfallingwithinheadingNos08.01,
08.08B,EandFand08.09,excluding
pineapples,melonsandwatermelons 15%+(L)]
ex2.Other:
—FruitfallingwithinheadingNos08.01,
08.08B,EandFand08.09,excluding
pineapples,melonsandwatermelons 15%
B.Ofaspecificgravityof1·33orlessat15°C:
II.Other:
a)Ofavalueexceeding30u.a.per100kgnetweight:
2.Grapefruitjuice 8%
3.Lemonjuiceorothercitrusfruitjuices:
exaa)Containingaddedsugar:
—Excludinglemonjuice 13%
exbb)Other:
—Excludinglemonjuice....:....13%
6.Otherfruitandvegetablejuices:
exaa)Containingaddedsugar:

NoL349/130 OfficialJournaloftheEuropeanCommunities 20.12.76
CCT
heading
NoDescriptionRate
ofduty
20.07(*)
(cont'd)—FruitfallingwithinheadingNos
08.01,08.08B,EandFand08.09,
excludingpineapples,melonsand
watermelons 10%
—Other,excludingapricotand
peachjuices 17%
exbb)Other:
—FruitfallingwithinheadingNos
08.01,08.08B,EandFand#8.09,
excludingpineapples,melonsand
watermelons 10%
—Other,excludingapricotand
peachjuices 18%
7.Mixtures :
exbb)Other,excludingmixturescontain­
ingeitherseparatelyortogether,
over25%of;grape,citrusfruit,pine­
apple,apple,pear,tomato,apricot
orpeachjuice:
11.Containingaddedsugar 17%
22.Other 18%
b)Ofavalueof30u.a.orlessper100kgnetweight:
2.Grapefruitjuice:
aa)Withanaddedsugarcontentexceeding30%
byweight: 8%+(L)
bb)Other 8%
4:Othercitrusfruitjuices:
aa)Withanaddedsugarcontentexceeding30%
byweight: 14%+(L)
bb)Withanaddedsugarcontentof30%or
lessbyweight 14%
cc)Notcontainingaddedsugar 15%
7.Otherfruitandvegetablejuices:
exaa)Withanaddedsugarcontentexceeding
30%byweight:
—-OffruitfallingwithinheadingNos
08.01,08.Θ8B,EandFand08.09,
excludingpineapples,melonsand
watermelons 10%+(L)
—Other,excludingapricotandpeach
juices 17%+(L)
exbb)Withanaddedsugarcontentof30%or
lessbyweight:

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/131
CCT
heading
NoDescriptionRate
ofduty
20.07(*)
(cont'd)—OffruitfallingwithinheadingNos
08.01,08.08B,EandFand08.09,
excludingpineapples,melonsand
watermelons 10%
—Other,excludingapricotandpeach
juices 17%
excc)Notcontainingaddedsugar:
—OffruitfallingwithinheadingNos
08.01,08.08B,EandFand08.09,
excludingpineapples,melonsand
watermelons 10%
—Other,excludingapricotandpeach
juices 18%
8.Mixtures:
exbb)Other,excludingmixturescontaining,
eitherseparatelyortogether,over25%
ofgrape,citrusfruit,pineapple,apple,
pear,tomato,apricotorpeachjuice:
11.Withanaddedsugarcontent
exceeding30%byweight: 17%+(L)
22.Withanaddedsugarcontentof
30%orlessbyweight 17%
33.Notcontainingaddedsugar 18%
21.01Roastedchicoryandotherroastedcoffeesubstitutes,extracts,
essencesandconcentratesthereof:
A.Roastedchicoryandotherroastedcoffeesubstitutes :
II.Other 2%+vc
B.Extracts,essencesandconcentrates oftheprpducts
describedundersubheadingA:
II.Other 6%+vc
21.02Extracts,essencesorconcentrates ,ofcoffee,teaormaté;
preparationswithabasisofthoseextracts,essencesorcon­
centrates :
exA.Essencesorconcentrates ofcoffee 9%
B.Extracts,essencesorconcentrates ofteaormaté;
preparationswithabasisoftheseextractsessencesor
concentrates thereof Free
21.03Mustardflourandpreparedmustard:
A.Mustardflour,inimmediatepackingsofanetcapacity:
I.Of1kgorless Free
II.Ofmorethan1kg Free
B.Preparedmustard 9%

NoL349/132 OfficialJournaloftheEuropeanCommunities 20.12.76
CCT
heading
NoDescriptionRate
ofduty
21.04 Sauces;mixedcondimentsandmixedseasonings :
exB.Other:
—Productswithatomatoketchupbasis 8%
—Other,excludingsauceswithavegetableoilbasis..6%
21.05Soupsandbroths,inliquid,solidorpowderform;homogen­
izedcompositefoodpreparations :
A.Soupsandbroths,inliquid,solidorpowderform 11%
B.Homogenizedcompositefoodpreparations 17%
21.06Naturalyeasts(activeorinactive);preparedbakingpowders:
A.Activenaturalyeasts:
I.Cultureyeast 8%
II.Baker'syeast:
a)Dried 5%+vc
b)Other 5%+vc
III.Other 10%
B.Inactivenaturalyeasts:
I.Intablet,cubeorsimilarform,orinimmediatepackings
ofanetcapacityof1kgorless 6%
II.Other 3%
C.Preparedbakingpowders 4%
21.07Foodpreparationsnotelsewherespecifiedorincluded:
A.Cerealsingrainorearform,pre-cookedorotherwise
prepared 4%+vc
F.Other:
I.Containingnomilkfatsorcontaininglessthan1-5%
byweightofsuchfats:
a)Containingnosucroseorcontaininglessthan5%
byweightofsucrose(includinginvertsugarex­
pressedassucrose):
ex1.Containingnostarchorlessthan5%by
weightofstarch:
—Palmtreecores 9%
22.01Waters,includingspawatersandaeratedwaters;iceand
snow:
A.Spawaters,naturalorartificial;aeratedwaters Free

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/133
CCT
heading
NoDescriptionRate
ofduty
22.02Lemonade,flavouredspawatersandflavouredaeratedwaters,
andothernon-alcoholic beverages,notincludingfruitand
vegetablejuicesfallingwithinheadingNo20.07:
A.Notcontainingmilkormilkfats 6%
22.03 Beermadefrommalt 14-5%
22.09Spirits(otherthanthoseofheadingNo22.08);liqueursand
otherspirituousbeverages;compoundalcoholicpreparations
(knownas'concentratedextracts')forthemanufactureof
beverages :
C.Spirituousbeverages:
V.Other,incontainersholding:
exa)Twolitresorless:
23.01—Tequila
Floursandmeals,ofmeat,offals,fish,crustaceansormolluscs,
unfitforhumanconsumption ;greaves:1-30u.a.
perhiand
perdegree
+5u.a.
perhi
B.Floursandmealsoffish,crustaceansormolluscs Free
23.02Bran,sharpsandotherresiduesderivedfromthesifting,
millingorworkingofcerealsorofleguminousvegetables :
B.Ofleguminousvegetables 3%
23.06Productsofvegetableoriginofakindusedforanimalfood,
notelsewherespecifiedorincluded:
B.Other Free
23.07Sweetenedforage;otherpreparationsofakindusedinanimal
feeding:
A.Fishormarinemammalsolubles Free
C.Other 6%
24.02Manufactured tobacco;tobaccoextractsandessences:
A.Cigarettes 87%
B.Cigars 47%
C.Smokingtobacco 110%
D.Chewingtobaccoandsnuff 45%
E.Other,includingagglomerated tobacco,intheformof
sheetsorstrip 19%

NoL349/134 OfficialJournaloftheEuropeanCommunities 20.12.76
Abbreviations
(L):indicatesthatthegoodsreferredtoaresubjecttothelevysystem;
vc:indicatesthatthegoodsreferredtoaresubjecttoachargebasedonavariablecomponent
whichisspecifiedundertheregulationsconcerningtradeincertaingoodsresultingfrom
theprocessingofagriculturalproducts;
adf:indicatesthatadditionaldutymaybeleviedontheflourcontentoftheproductsconcerned;
ads:indicatesthatadditionaldutymaybeleviedonthesugarcontentoftheproductsconcerned.

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/135
ANNEXB
Listofproductsinrespectofwhichthedifferencebetweenthelowestdutiesappliedon
1January1972tothedevelopingcountriesbyDenmark,IrelandandtheUnitedKingdomand
theCommonCustomsTariffdutiesmustbereducedby80%inaccordancewithArticle1
ofthisRegulation
CCT
heading
NoDescription
06.03 Cutflowersandflowerbudsofakindsuitableforbouquetsorforornamental
purposes,fresh,dried,dyed,bleached,impregnatedorotherwiseprepared:
A.Fresh:
exI.From1Juneto31October:
—Orchids(familyOrchidaceae )andAnthurium
exII.From1Novemberto31May:
—Orchids(familyOrchidaceae )andAnthurium
07.01 Vegetables,freshorchilled:
exT.Other:
—Okra(HibiscusesculentusL.orAbelmoschus esculentus (L.)
Moench)
07.03 Vegetablesprovisionallypreservedinbrine,insulphurwaterorinother
preservativesolutions,butnotspeciallypreparedforimmediateconsump­
tion:
exE.Othervegetables :
—Okra(HibiscusesculentusL.orAbelmoschus esculentus (L.)
Moench)
07.04 Dried,dehydratedorevaporatedvegetables,whole,cut,sliced,brokenorin
powderbutnotfurtherprepared:
exB.Other:
—Mushrooms ,excludingcultivatedmushrooms
—Horse-radish (Cochleariaarmoracia)
08.05 NutsotherthanthosefallingwithinheadingNo08.01,freshordried,shelled
ornot:
D.Pistachios
E.Pecans
F.Areca(orbetel)andcola
exG.Other(excludinghazelnuts)

NoL349/136 OfficialJournaloftheEuropeanCommunities 20.12.76
CCT
heading
NoDescription
08.07 Stonefruit,fresh:
E.Other
08.08 Berries,fresh:
F.Other
ex08.09 Otherfruit,fresh:
—Rose-hipsfruit
—Other,excludingmelonsandwatermelons
08.10 Fruit(whetherornotcooked),preservedbyfreezing,notcontainingadded
sugar:
exA.Bilberries,blackberries (brambleberries ),mulberriesandcloudberries
exB.Other:
—Quinces
—FruitfallingwithinheadingNos08.01,08.02D,08.08B,EandF
and08.09,excludingpineapples,melonsandwatermelons
08.11 Fruitprovisionallypreserved(forexample,bysulphurdioxidegas,inbrine,
insulphurwaterorinotherpreservativesolutions),butunsuitableinthat
stateforimmediateconsumption :
C.Papaws
D.Bilberries
exE.Other:
—Quinces
—FruitfallingwithinheadingNos08.01,08.02D,08.08BandF
and08.09,excludingpineapples,melonsandwatermelons
08.12 Fruit,dried,otherthanthatfallingwithinheadingNo08.01,08.02,08.03,
08.04or08.0.5:
A.Apricots
E.Papaws
exG.Other:
—Tamarind (pods,pulp)
08.13 Peelofmelonsandcitrusfruit,driedorprovisionallypreservedinbrine,
insulphurwaterorinotherpreservativesolutions
16.02(a)Otherpreparedorpreservedmeatormeatoffal:
B.Other:
III.Other:
(a)Thisheadingistobedeletedfrom4April1977.

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/137
CCT
heading
NoDescription
16.02(a)
(cont'd)b)Other:
ex1.Containingbovinemeatoroffal:
—Preparedorpreservedbovinetongue
20.01 Vegetablesandfruit,preparedorpreservedbyvinegaroraceticacid,with
orwithoutsugar,whetherornotcontainingsalt,spicesormustard:
exB.Other,excludinggherkins,cucumbers,'mixedpickles'andsweet
peppers
20.02 Vegetablespreparedorpreservedotherwisethanbyvinegaroraceticacid:
B.Truffles
D.Asparagus
E.Sauerkraut
exF.Capers
20.03 Fruitpreservedbyfreezing,containingaddedsugar:
exA.Withasugarcontentexceeding13%byweight:
—FruitfallingwithinheadingNos08.01,08.02D,08.08B,EandF
and08.09,excludingpineapples,melonsandwatermelons
exB.Other:
—FruitfallingwithinheadingNos08.01,08.02D,08.08B,EandF
and08.09,excludingpineapples,melonsandwatermelons
20.04 Fruit,fruit-peelandpartsofplants,preservedbysugar(drained,glacéor
crystallized ):
B.Other:
exI.Withasugarcontentexceeding13%byweight:
—FruitfallingwithinheadingNos08.01,08.02D,08.08B,Eand
Fand08.09,excludingpineapples,melonsandwatermelons
exII.Other:
—FruitfallingwithinheadingNos08.01,08.02D,08.08B,Eand
Fand08.09,excludingpineapples,melonsandwatermelons
20.05 Jams,fruitjellies,marmalades ,fruitpuréeandfruitpastes,beingcooked
preparations ,whetherornotcontainingaddedsugar:
B.Jamsandmarmaladesofcitrusfruit:
exI.Withasugarcontentexceeding30%byweight,excludingorange
jamandmarmalade
exII.Withasugarcontentexceeding13%butnotexceeding30%by
weight,excludingorangejamandmarmalade
exIII.Other,excludingorangejamandmarmalade

NoL349/138 OfficialJournaloftheEuropeanCommunities 20.12.76
CCT
heading
NoDescription
C.Other: 20.05
(cont'd)
I.Withasugarcontentexceeding30%byweight:
exb)Other:
—FruitfallingwithinheadingNos08.01,08.08B,Eand
Fand08.09,excludingpineapples,melonsandwater­
melons
exII.Withasugarcontentexceeding13%butnotexceeding30%by
weight:
—FruitfallingwithinheadingNos08.01,08.08B,EandFand
08.09,excludingpineapples,melonsandwatermelons
exIII.Other:
FruitfallingwithinheadingNos08.01,08.08B,EandFand
08.09,excludingpineapples,melonsandwatermelons
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,inimmediatepackingsofanetcapa­
city:

20.12.76 OfficialJournaloftheEuropeanCommunities NoL349/139
CCT
heading
NoDescription
1.Ofmorethan1kg: 20.06
(cont'd)aa)Withasugarcontentexceeding13%byweight
bb)Other
2.Of1kgorless:
aa)Withasugarcontentexceeding15%byweight
bb)Other
e)Otherfruits:
ex1.Withasugarcontentexceeding9%byweight,excluding
cherries
ex2.Other,excludingcherries
f)Mixturesoffruit:
1.Withasugarcontentexceeding9%byweight
2.Other
IT.Notcontainingaddedspirit:
a)Containingaddedsugar,inimmediatepackingsofanetcapacity
ofmorethan1kg:
2.Grapefruitsegments
3.Mandarins (includingtangerinesandsatsumas);Clemen­
tines,wilkingsandothersimilarcitrushybrids
4.Grapes
ex8.Otherfruits:
—FruitfallingwithinheadingNos08,01,08.08B,Eand
Fand08.09,excludingpineapples,melonsandwater­
melons
—Tamarind(pods,pulp)
b)Containingaddedsugar,inimmediatepackingsofanetcapacity
of1kgorless:
2.Grapefruitsegments
3.Mandarins,(includingtangerinesandsatsumas);Clemen­
tines,wilkingsandothersimilarcitrushybrids
4.Grapes
ex8.Otherfruits:
—FruitfallingwithinheadingNos08.01,08.08B,Eand
Fand08.09,excludingpineapples,melonsandwater­
melons
c)Notcontainingaddedsugar,inimmediatepackingsofanetcapa­
city:
1.Of4*5kgormore:
exdd)Otherfruits:

NoL349/140 OfficialJournaloftheEuropeanCommunities 20.12.76
CCT
heading
NoDescription
20.06 —FruitfallingwithinheadingNos08.01,08.08B,
(cont'd) EandFand08.09,excludingpineapples,melons
andwatermelons
2.Oflessthan4·5kg:
exbb)Otherfruitandmixturesoffruit:
—FruitfallingwithinheadingNos08.01,08.08B,E
andFand08.09,excludingpineapples,melons
andwatermelons
20.07(*)Fruitjuices(includinggrapemust)andvegetablejuices,whetherornot
containingaddedsugar,butunfermentedandnotcontainingspirit:
A.Ofaspecificgravityexceeding1-33at15°C:
III.Other:
exa)Ofavalueexceeding30u.a.per100kgnetweight:
—FruitfallingwithinheadingNos08.01,08.08B,EandF
and08.09,excludingpineapples,melonsandwatermelons
b)Ofavaluenotexceeding30u.a.per100kgnetweight:
ex1.Withanaddedsugarcontentexceeding30%byweight:
—FruitfallingwithinheadingNos08.01,08.08B,E
andFand08.09,excludingpineapples,melonsand
watermelons
ex2.Other:
—FruitfallingwithinheadingNos08.01,08.08B,E
andFand08.09,excludingpineapples,melonsand
watermelons
B.Ofaspecificgravityof1*33orlessat15°C:
II.Other:
a)Ofavalueexceeding30u.a.per100kgnetweight:
2.Grapefruitjuice
3.Lemonjuiceorothercitrusfruitjuices:
exaa)Containingaddedsugar:
—Excludinglemonjuice
exbb)Other:
—Excludinglemonjuice
6.Otherfruitandvegetablejuices:
exaa)Containingaddedsugar:
—FruitfallingwithinheadingNos08.01,08.08B,
EandFand08.09,excludingpineapples,melons
andwatermelons
—Other,excludingapricotandpeachjuices

20.12.76 OfficialJournaloitheEuropeanCommunities NoL349/141
CCT
heading
NoDescription
exbb)Other: 20.07(*)
(cont'd)—FruitfallingwithinheadingNos08.01,08.08B,
EandFand08.09,excludingpineapples,melons
andwatermelons
—Other,excludingapricotandpeachjuices
/.Mixtures :
exbb)Other,excludingmixturescontainingeithersep­
aratelyortogether,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:
—OffruitfallingwithinheadingNos08.01,08.08B,
EandFand08.09,excludingpineapples,melons
andwatermelons
—Other,excludingapricotandpeachjuices
exbb)Withanaddedsugarcontentof30%orlessbyweight:
—OffruitfallingwithinheadingNos08.01,08.08B,
EandFand08.09,excludingpineapples,melons
andwatermelons
—Other,excludingapricotandpeachjuices
excc)Notcontainingaddedsugar:
—OffruitfallingwithinheadingNos08.01,08.08B,
EandF,and08.09excludingpineapples,melons
andwatermelons
—Other,excludingapricotandpeachjuices

NoL349/142 OfficialJournaloftheEuropeanCommunities 20.12.76
CCT1
heading Description
No
20.07(*) 8.Mixtures :
(cont'd)
exbb)Other,excludingmixturescontaining,eitherseparately
ortogether,over25%ofgrape,citrusfruit,pineapple,
apple,pear,tomato,apricotorpeachjuice:
11.Withanaddedsugarcontentexceeding30%by
weight
22.Withanaddedsugarcontentof30%orlessby
weight
33.Notcontainingaddedsugar

NoL349/143 20.12.76 OfficialJournaloftheEuropeanCommunities
ANNEXC
Listofdevelopingcountriesandterritoriesenjoyinggeneralizedtariffpreferences
I.INDEPENDENT COUNTRIES
Afghanistan
Algeria
Angola
Argentina
Bahamas
Bahrain
Bangladesh
BarbadosGuyana
Haiti
Honduras
India
Indonesia
Iran-
Iraq
IvoryCoast
Jamaica
Jordan
KenyaBéninPhilippines
Qatar
Romania
Rwanda
SaoTomeandPrincipe
SaudiArabia
Senegal
Seychelles
SierraLeone
Singapore
Somalia
SriLanka
Sudan
Surinam
Swaziland
Syria
Tanzania
Thailand
Togo
Tonga
TrinidadandTobagoBhutan
Bolivia
Botswana
Brazil
Burma
Burundi
Cameroon
CapeVerdeIslands
CentralAfricanRepublicKhmerRepublic
Korea(South)
Kuwait
Laos
Lebanon
Iesotho
Liberia
Libya
MalagasyRepublic
Malawi
Malaysia
MaldiveIslands
Mali
MauritaniaChad
TunisiaChile
Colombia
Comoros
Congo,People'sRepublicof
CostaRica
Cuba
CyprusUganda
UnitedArabEmirates :
AbuDhabi
Dubai
RasalKhaimah
Fujairah
Ajman
SharjahDominicanRepublic
Ecuador
Egypt,ArabRepublicof
ElSalvador
EquatorialGuinea
Ethiopia
FijiUmmalQaiwainMauritius
Mexico
Morocco
Mozambique
Nauru
Nepal
Nicaragua
Niger
Nigeria
Oman
Pakistan
Panama
PapuaNewGuinea
Paraguay
PeruGabon
Gambia
Ghana
Grenada
Guatemala
Guinea
GuineaBissauUpperVolta
Uruguay
Venezuela
Vietnam
WesternSamoa
Yemen,People'sDemocratic
Republicof
YemenArabRepublic
Yugoslavia
Zaire
Zambia

NoL349/144 OfficialJournaloftheEuropeanCommunities 20.12.76
II.COUNTRIES ANDTERRITORIES
dependentoradministered,orforwhoseexternalrelationsMemberStatesoftheCommunity
orthirdcountriesarewhollyorpartlyresponsible
AfarsandIssas(Territoryofthe)
AustralianAntarcticTerritory
Belize
Bermuda
BritishAntarcticTerritory
BritishIndianOceanTerritory(Aldabra,Farquhar,ChagosArchipelago,Desroches)
BritishPacificOcean(*)
Brunei
CaymanIslandsandDependencies
ChristmasIsland
Cocos(Keeling)Islands
CornIslandsandSwanIslands
FalklandIslandsandDependencies
FrenchPolynesia
FrenchSouthernandAntarcticTerritories
Gibraltar
HeardIslandandMcDonaldIslands
HongKong
LeewardIslands(l)
Macao
Mayotte
NetherlandsAntilles
NewCaledoniaandDependencies
NorfolkIsland
PacificIslandsadministeredbytheUnitedStatesofAmericaorunderUnitedStatestrusteeship(5)
PortugueseTimor
StHelena(includingAscension,GoughIsland,andTristandaCunha)
SpanishterritoriesinAfrica
TerritoriesforwhichNewZealandisresponsible (CookIslands,NiueIsland,TokelauIslands
andRossDependency )
TurksandCaicosIslands
VirginIslandsoftheUnitedStates(StCroix,StThomas,StJohn,etc.)
WallisandFutunaIslands
WindwardIslands(4)
Note:Theabovelistsmaybeamendedsubsequentlytotakeaccountofchangesintheinter­
nationalstatusofcountriesorterritories.
(*)GilbertIslands,Tuvalu,BritishSolomonIslands,NewHebridesCondominium ,andPitcairnIslands.
(*)Antigua,Montserrat,StKitts-Nevis-Anguilla ,BritishVirginIslands.
(*)ThePacificIslandsadministeredbytheUnitedStatesofAmericainclude:Guam,AmericanSamoa(including
Swain'sIsland),,MidwayIslands,JohnstonandSandIslands,WakeIslandandtheTrustTerritoryofthePacific
Islands(theCarolftie,MarianasandMarshallIslands).
(4)Dominica.StLucia.StVincent.