19.12.77 OfficialJournaloftheEuropeanCommunities NoL324/107
COUNCILREGULATION (EEC)No2710/77
of28November1977
establishinginrespectofcertainproductsfallingwithinChapters1to24oftheCommon
CustomsTariffaschemeofgeneralizedpreferencesinfavourofdevelopingcountries
THECOUNCILOFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity,andinparticularArticle43
thereof,
HavingregardtoCouncilRegulation (EEC)No
1059/69of28May1969layingdownthetradear­
rangementsapplicabletocertaingoodsresultingfrom
theprocessingofagriculturalproducts(1),andinpar­
ticularArticle12thereof,
HavingregardtotheproposalfromtheCommission ,
HavingregardtotheopinionoftheEuropeanParlia­
ment(2),
/'HavingregardtotheopinionoftheEconomicand
SocialCommittee (3),ariseintheACPStatesfollowingtheimplementation of
thegeneralizedpreferencescheme;
Whereas,moreover,theconferenceoftheHeadsof
StateorofGovernmentoftheMemberStatesandthe
StatesaccedingtotheEuropeanCommunitiesheldin
Parisfrom19to21October1972invitedtheCommu­
nityinstitutionsandtheMemberStatesprogressivelyto
adoptanoverallpolicyofdevelopmentcooperationon
aworld-widescalecomprisinginparticulartheim­
provementofgeneralizedpreferenceswiththeaimof
achievingasteadyincreaseinimportsofmanufactures
fromthedevelopingcountries;
Whereas,inaccordancewithProtocol23totheActof
Accession(4),thegeneralizedtariffpreferencescheme
becamefullyapplicableinthenewMemberStateson
1January1974;
Whereasitisexpedient,therefore,thattheCommunity
shouldauthorizetheimportationoftheproductsrefer­
redtoinAnnexA,originatinginthecountriesandter­
ritorieslistedinAnnexB,subjecttothecustomsduties
giveninrespectofeachofthem,throughout1978;
whereasthebenefitofsuchpreferentialtermsshouldbe
reservedforproductsoriginatinginthecountriesand
territoriesunderconsideration ,theconceptof'originat­
ingproducts'beingdeterminedinaccordancewiththe
procedurelaiddowninArticle14ofCouncilRegula­
tion(EEC)No802/68of27June1968onthecommon
definitionoftheconceptoftheoriginofgoods(5);Whereas,withinthecontextofUNCTAD,theEuro­
peanEconomicCommunityofferedtogranttariffpre­
ferencesoncertainprocessedagriculturalproductsof
Chapters1to24oftheCommonCustomsTariffwhich
originateindevelopingcountries;whereasthepreferen­
tialtreatmentproposedinthatofferconsists,inrespect
ofcertaingoodswhicharesubjecttothetradear­
rangementslaiddowninRegulation (EEC)No
1059/69,ofareductioninthefixedcomponentofthe
chargeapplicabletosuchgoodsbyvirtueofthatRegul­
ation,and,inrespectofproductswhicharesubjectto
thesinglecustomsduty,ofareductioninsuchduty;
whereaspreferentialimportsoftheproductsconcerned
shouldbeeffectedwithoutquantitativerestrictions;
WhereastheoffermadebytheCommunityincludesa
clausestatingthattheCommunitydrewuptheofferon
theassumptionthatallthemainindustrializedcountries
whicharemembersoftheOECDwouldparticipatein
grantingpreferencesandwouldmakesimilareffortsin
thisdirection;whereas,moreover,itisevidentfromthe
conclusionsworkedoutinUNCTADthatthisoffer,
whilebeingofatemporarynature,doesnotconstitutea
bindingcommitmentand,inparticular,maybewith­
drawnwhollyorinpartatalaterdate;whereasthis
possibilitymaybeadoptedinteraliawithaviewto
remedyinganyunfavourablesituationswhichmightWhereasmeasuresshouldbeprovidedforwhichwill
enableanyseriousdisruptioninanysectorofthe
economicactivityoftheCommunitytobeavoided;
whereas,tothisend,theCommissionshouldbeem­
poweredtore-introducepartiallyorwhollythelevying
ofcustomsdutiesinorderthatsuchdisruptionmaybe
avoided;
WhereastheCommissionmustbeabletohaveaccessto
informationconcerningimportseffectedwithinthe
frameworkofgeneralizedpreferences;whereas,tothis
end,MemberStatesshallinformtheCommissionevery
threemonthsofimportsactuallyeffected,classifiedby
origin,
(^OJNoL141,12.6.1969,p.1.
(2)OJNoC266,7.11.1977,p.16.
(3)Opiniondeliveredon26/27October1977(notyetpub­
lishedintheOfficialJournal).(4)OJNoL73,27.3.1972,p.14.
(5)OJNoL148,28.6.1968,p.1.

NoL324/108 OfficialJournaloftheEuropeanCommunities 19.12.77
HASADOPTEDTHISREGULATION :
ArticleI
1.From1Januaryto31December1978,Community
importsoftheproductslistedinAnnexAshallbenefit
fromthecustomsdutiesspecifiedforeachproduct.
2.Thetreatmentprovidedforinparagraph1shallbe
enjoyedsolelybyproductsoriginatinginthecountries
andterritorieslistedinAnnexB.Article3
1.TheCommissionmaydecide,bymeansofaRegula­
tion,tore-introducethelevyingofcustomsdutiesfora
specifiedperiod,inordertoensurethatArticle2is
applied.
2.Intheeventofsuchactionbeingrequestedbya
MemberState,theCommissionshalldecidewithina
periodofnotmorethan10workingdaysafterthe
requesthasbeenreceivedandshallinformtheMember
Statesofthisdecision.
3.AnyMemberStatemayrefertotheCouncilthe
measuretakenbytheCommission ,withinaperiodof
notmorethan10workingdaysafterithasbeenin­
formedthereof.Thefactthatthematterisreferredto
theCouncilshallnotcausethemeasuretobesus­
pended.TheCouncilshallmeetimmediately .Itmay,by
actingonaqualifiedmajority,amendorrescindthe
measureinquestion.
Article4
Articles2and3shallnotprejudicetheapplicationof
theprotectiveclausesdrawnupinconnectionwiththe
commonagriculturalpolicypursuanttoArticle43of
theTreatynorthosedrawnupinconnectionwiththe
commoncommercialpolicypursuanttoArticle113of
theTreaty.ForthepurposeoftheapplicationofthisRegulation,
theconceptoforiginatingproductsshallbedetermined
inaccordancewiththeprocedurelaiddowninArticle
14ofRegulation (EEC)No802/68.
'Tequila'fallingwithinsubheading22.09CVexa)
shallqualifyforthepreferentialsystemsubjecttothe
productionofacertificateofauthenticityappearingin
thecertificateoforiginanddrawnupaccordingtothe
procedurereferredtointhesecondsubparagraph .
Article2
Article5
MemberStatesshallinformtheCommissioneverythree
monthofimportseffectedunderthisRegulation,clas­
sifiedbyorigin.Whenproductsbenefitingfromthetreatmentprovided
forinArticle1areimportedintotheCommunityin
suchquantitiesoratsuchpricesthatCommunitypro­
ducersofproductssimilartoorindirectcompetition
withthemsufferorarelikelytosufferfromserious
disadvantage ,thelevyingofcustomsdutiesmaybere­
introducedinwholeorinpartontheproductsinques­
tioninrespectofthecountriesorterritorieswhichare
thecauseofthedisadvantage .Suchmeasuresmayalso
betakeninthecaseofactualorpotentialseriousdisad­
vantageinasingleregionoftheCommunity .Article6
ThisRegulationshallenterintoforceon1January
1978.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMemberStates.
DoneatBrussels,28November1977.
FortheCouncil
ThePresident
L.OUTERS

19.12.77 OfficialJournaloftheEuropeanCommunities NoL324/109
ANNEXA
ListofproductsfallingwithinChapters1to24originatingindevelopingcountriesandterritories
towhichthegeneralizedtariffpreferenceswillapply(a)
CCT
heading Description Rateofduty
No
01.01 Livehorses,asses,mulesandhinnies:
A.Horses:
II.Forslaughter(b) 2%
III.Other 12%
02.01Meatandedibleoffalsoftheanimalsfallingwithin
headingNo01.01,01.02,01.03or01.04,fresh,
chilledorfrozen:
A.Meat:
III.Ofswine:
b)Other Free
02.04 Othermeatandediblemeatoffals,fresh,chilledorfrozen:
exA.Ofdomesticpigeons 7%
exB.Furredgame,frozen Free
C.Other:
exI.Frogs'legs Free
II.Other Free
03.01 Fish,fresh(liveordead),chilledorfrozen:
B.Saltwaterfish:
I.Whole,headlessorinpieces:
e)Sharks 4%
g)Halibut (Hippoglossus vulgaris,Hippoglossus
reinhardtius ) 4%
exq)Other:
—Aquariumfish Free
H.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%
Note:Thetermsexpressedinthe'Rateofduty'columnarcexplainedunder'Abbreviations 'oilpage129.
(a)AgriculturalproductsqualifyingundertheordinaryarrangementsforexemptionortotaltemporarysuspensionoftheCommon
CustomsTariffdutyareonlytokenentries.
(b)Entryunderthissubheadingissubjecttoconditionstobedeterminedbythecompetentauthorities.

NoL324/110 OfficialJournaloftheEuropeanCommunities 19.12.77
CCT
heading ;Description Rateofduty
No
\
03.03 Crustaceansandmolluscs,whetherinshellornot,fresh(live
ordead),chilled,frozen,salted,inbrineordried;crustaceans,
inshell,simplyboiledinwater:
A.Crustaceans :
I.Crawfish ^ 8%
11.Lobsters(Homarusspp):
a)Live 8%
b)Other:
1.Whole 8%
2.Other 8%
III.Crabsandfreshwatercrayfish 8%
IV.Shrimpsandprawns:
a)Prawns(Pandalidaespp) 6%
exc)Other:
—Shrimps(Palaemonidae spp) 6%
—Shrimps(Penaeidaespp) 7%
exV.Other(forexampleNorwaylobsters):'
—Peurullusspp 8%
B.Molluscs :
II.Mussels 7%
IV.Other:
a)Frozen:
1.Squid:
aa)Ommastrephes sagittatusandLogliospp 5%
2.Cuttle-fishofthespeciesSepiaofficinalis,
RossiamacrosomaandSepiolarondeleti 6%
3.Octopus 5%
4.Other 5%
b)Other:
1.Squid(Ommastrephes sagittatusandLoligospp 5%
2.Other 5%
04.06 Naturalhoney 25%
04.07 Edibleproductsofanimalorigin,notelsewherespecifiedor
included 6%
05.03 Horsehairandhorsehairwaste,whetherornotputupona
layerorbetweentwolayersofothermaterial:
B.Other Free

19.12.77 OfficialJournaloftheEuropeanCommunities NoL324/111
ccr
heading
NoDescription Rateofduty
05.07 Skinsandotherpartsofbirds,withtheirfeathersordown,
feathersandpartsoffeathers(whetherornotwithtrimmed
edges)anddown,notfurtherworkedthancleaned,disinfected
ortreatedforpreservation ;powderandwasteoffeathersor
partsoffeathers:
A.Bedfeathers;down:
II.Other Free
B.Other Free
05.13 Naturalsponges:
B.Other Free
06.03 Cutflowersandflowerbudsofakindsuitableforbouquetsor
forornamentalpurposes,fresh,dried,dyed,bleached,impreg­
natedorotherwiseprepared:
A.Fresh:
exI.From1Juneto31October:
—Orchids(familyOrchidaceae )andAnthurium 15%
exII.From1Novemberto31May:
—Orchids(familyOrchidaceae )andAnthurium 15%
07.01 Vegetables,freshorchilled:
exT.Other:
—Okra(Hibiscusesculentus I.,orAbelmoschus
esculentus (L.)Moench);Moringaoleifera(drum­
sticks)
—Pumpkins,courgesandcourgettes,from1December
tolastdavofFebniarv
—Other,excludingeelcrysticksandparsley,from
1Januaryto31MarchFree
9%
9%
07.03 Vegetablesprovisionallypreservedinbrine,insulphurwater
orinotherpreservativesolutions,butnotspeciallypreparedfor
immediateconsumption :
exE.Othervegetables :
—Okra(HibiscusesculentusL.orAbelmoschus
esculentus (L.)Moench) Free
07.04 Dried,dehydratedorevaporatedvegetables,whole,cut,
sliced,brokenorinpowderbutnotfurtherprepared:
exB.Other:
—Mushrooms ,excludingcultivatedmushrooms
—Horse-radish (Cochleariaarmoracia )8%
Free

NoL324/112 OfficialJournaloftheEuropeanCommunities 19.12.77
CCT
heading
NoDescription Rateofduty
07.05 Driedleguminousvegetables,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%
07.06 Manioc,arrowroot,salep,Jerusalemartichokes,sweetpotatoes
andothersimilarrootsandtuberswithhighstarchorinulin
content,freshordried,wholeorsliced;sagopith:
B.Other Free
08.01 Dates,bananas,coconuts,Brazilnuts,cashewnuts,pineapples,
avocados,mangoes,guavesandmangosteens ,freshordried,
shelledornot:
exB.Bananas:
—Dried 10%
D.Avocados 6%
E.Coconuts Free
H.Other:
—Mangosteens ,guavas Free
—Mangoes 5%
08.02 Citrusfruit,freshordried:
exE.Other:
—Limesandlimettes(Citrusaurantifoliavar.Lumio
andvar.Limetta) 9-6%
08.05 Nuts'otherthanthosefallingwithinheadingNo08.01,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%
08.08 Berries,fresh:
F.Other 6%

19.12.77 OfficialJournaloftheEuropeanCommunities NoL324/113
CCT
heading
NoDescription Rateofduty
ex08.09 Otherfruit,fresh:
—Rose-hipsfruit Free
—Watermelons ,from1Novemberto30April 6-5%
—Other,excludingmelonsandwatermelons.. 6%
08.10 Fruit(whetherornotcooked),preservedbyfreezing,not
containingaddedsugar:
exA.Bilberries(fruitoftheVacciniummyrtillus),blackberries
(brambleberries ),mulberriesandcloudberries 9%
exB.Other:
—Quinces 11%
—FruitfallingwithinheadingNos08.01,08.02D,
08.08B,EandFand08.09,excludingpineapples,
melonsandwatermelons 8%
08.11 Fruitprovisionallypreserved (forexample,bysulphurdioxide
gas,inbrine,insulphurwaterorinotherpreservativesol­
utions),butunsuitableinthatstateforimmediateconsump­
tion):
C.Papaws Free
D.Bilberries(fruitoftheVacciniummyrtillus) 4%
exE.Other:
—Quinces 4%
—FruitfallingwithinheadingNos08.01,08.02D,
08.08BandFand08.09,excludingpineapples,
melonsandwatermelons Free
08.12 Fruit,dried,otherthanthatfallingwithinheadingNo08.01,
08.02,08.03,08.04or08.05:
A.Apricots 5-5%
E.Papaws Free
exG.Other:
—Tamarind (pods,pulp) Free
08.13 Peelofmelonsandcitrusfruit,fresh,frozen,driedorpro­
visionallypreservedinbrine,insulphurwaterorinother
preservativesolutions Free
09.01 Coffee,whetherornotroastedorfreeofcaffeine;coffeehusks
andskins;coffeesubstitutescontainingcoffeeinanypropor­
tion:
A.Coffee:
1.Unroasted :
b)Freeofcaffeine 10%
II.Roasted:
a)Notfreeofcaffeine 12%
b)Freeofcaffeine 15%
B.Husksandskins 10%
C.Coffeesubstitutescontainingcoffeeinanyproportion 15%

NoL324/114 OfficialJournaloftheEuropeanCommunities 19.12.77
CCT
heading Description Rateofduty
No
09.02
Free
09.04
5%
5%
7%
7%
5%
4%
12%09.06
09.07
09.08
2%Tea:
A.Inimmediatepackingsofanetcapacitynotexceeding3kg
Pepperofthegenus'Piper';pimentoofthegenus'Capsicum'
orthegenus'Pimenta':
A.Neithercrushednorground:
I.Pepper:
b)Other
II.Pimento:
c)Other
B.Crushedorground:
I.Pimentoofthegenus'Capsicum'
II.Other
Cinnamonandcinnamon-tree flowers:
A.Ground
B.Other
Cloves(wholefruit,clovesandstems)
Nutmeg,maceandcardamons :
A.Neithercrushednorground:
II.Other:
a)Nutmeg
B.Crushedorground:
I.Nutmeg
II.Mace
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.Other
Thyme,saffronandbayleaves;otherspices:
F.Otherspices,includingthemixturesreferredtoinNote1
(b)tothisChapter:
I.Neithercrushednorground
II.Crushedorground:
b)Other3%
Free
09.09
Free
11%
Free
12%
Free
09.10
4%
5%

19.12.77 OfficialJournaloftheEuropeanCommunities NoL324/115
OCT
headifig
NoDescription Rateofduty
11.04 Flourofthedriedleguminousvegetablesfallingwithinheading
No07.05orofthéfruitsfallingwithinanyheadingin
Chapter8;flourandmealofsagoandofrootsandtubers
fallingwithinheadingNo07.06:
A,Flourofthedriedleguminousvegetablesfallingwithin
headingNo07.05 5%
B.FlourofthefruitsfallingwithinanyheadinginChapter8:
I.Ofbananas:
—Denatured (a) Free
—Other 6%
II.Other:
—Chestnuts 7-5%
—Notspecified 5%
12.07 Plantsandparts(includingseedsandfruits)oftreesbushes,
shrubsorotherplants,beinggoodsofakindusedprimarily
inperfumery,inpharmacy,orforinsecticidal,fungicidalor
similarpurposes,freshordried,whole,cut,crushed,ground
orpowdered :
B.Liquoriceroots Free
C.Tonquinbeans Free
12.08 Chicoryroots,freshordried,wholeorcut,unroasted;locust
beans,freshordried,whetherornotkibbledorground,butnot
furtherprepared;fruitkernelsandothervegetableproductsofa
kindusedprimarilyforhumanfood,notfallingwithinanyother
heading:
C.Locustbeanseeds:
I.Notdecorticated,crushedorground Free
II.Other ,. 6%
D.Apricot,peachandplumstones,andkernelsthereof Free
13.02 Shellac,seedlac,sticklacandotherlacs;naturalgums,resins,
gum-resinsandbalsams:
A.Coniferresins Free
13.03 Vegetablesapsandextracts;pecticsubstances,pectinatesand
pectates;agar-agarandothermucilagesandthickeners,
derivedfromvegetableproducts:
A.Vegetablesapsandextracts:
III.Ofquassiaamara Free
IV.Ofliquorice Free
V.Ofpyrethrumandoftherootsofplantscontaining
rotenone Free
VII.Intermixtures ofvegetableextracts,forthemanufac­
tureofbeveragesoroff<x>dpreparations Free
VIII.Other:
a)Medicinal Free
(a)Hntrvunderthissubheadingissubjecttoconditionstobedeterminedbythecompetentauthorities .

NoL324/116 OfficialJournaloftheEuropeanCommunities 19.12.77
CCT
heading
NoDescription Rateofduty
13.03
(cont'd)B.Pecticsubstances,pectinatesandpectates:
exI.Dry,excludingapple,pearandquinzepecticsub­
stances 12%
exII.Other,excludingapple,pear/ndquinzepectic
substances 7%
C.Agar-agarandothermucilagesandthickenersderived
fromvegetableproducts:
I.Agar-agar
II.Mucilagesandthickenersextractedfromlocustbeans
orlocustbeanseeds....,Free
Free
14.01 Vegetablematerialsofakindusedprimarilyforplaiting(for
example,cerealstraw,cleaned,bleachedordyed,osier,reeds,
rushes,rattans,bamboos,raffiaandlimebark):
A.Osier:
II.Other Free
B.Cerealstraw,cleaned,bleachedordyed Free
15.03 Lardstearin,oleostearinandtallowstearin;lardoil,oleo-oil
andtallowoil,notemulsifiedormixedorpreparedinany
way:
A.Lardstearinandoleostearin :
II.Other 3%
B.Tallowoilforindustrialusesotherthanthemanufacture
offoodstuffsforhumanconsumption (a) Free
C.Other 5%
15.04 Fatsandoils,offishandmarinemammals,whetherornot
refined:
A.Fish-liveroil:
I.OfavitaminAcontentnotexceeding2500inter­
nationalunitspergram Free
15.05 Woolgreaseandfattysubstancesderivedtherefrom (including
lanolin):
A.Woolgrease,crude Free
B.Other Free
15.06 Otheranimaloilsandfats(includingneat'sfootoilsandfats
frombonesorwaste) Free
15.07 Fixedvegetableoils,fluidorsolid,crude,refinedorpurified:
B.China-woodandoiticicaoils;myrtlewaxandJapanwax Free
C.Castoroil:
H.Other 6%
(a)hntr\underthissubheadingissubjecttoconditionstobedeiiTmincdbythecompetentauthorities .

19.12.77 OfficialJournaloftheEuropeanCommunities NoJL324/117
CCT
heading
NoDescription Rateofduty
15.07 D.Otheroils:
(cont'd)I.Fortechnicalorindustrialusesotherthanthemanu­
factureoffoodstuffsforhumanconsumption (a):
a)Crude:
1.Palmoil
ex3.Other,excludinglinseedoil,groundnutoil,
sunflowerseedoilandcolzaoil
b)Other:
ex2.Other:
—Palmkernelandcoconutoil2-5%
2-5
6-5%
II.Other:
a)Palmoil:
1.Crude
2.Other
b)Other:
1.Solid,inimmediatepackingsofanetcapacityof
1kgorless
2.Solid,other;fluid:
exaa)Crude:
—Palmkernelandcoconutoil
exbb)Other:
—Palmkernelandcoconutoil4%
12%
18%
7%
13%
15.10 Fattyacids;acidoilsfromrefining;fattyalcohols:
A.Stearicacid 2%
B.Oleicacid 5%
C.Otherfattyacids;acidoilsfromrefining Free
D.Fattyalcohols 6%
15.11Glycerolandglycerollyes:
A.Crudeglycerolandglycerollyes Free
B.Other,includingsyntheticglycerol Free
15.12 Animalorvegetableoilsandfats,whollyorpartlyhvdro­
genated,orsolidifiedorhardenedbyanyotherprocess,
whetherornotrefined,butnotfurtherprepared:
\A.Inimmediatepackingsofanetcapacityof1kgorless 16%
B.Other 11%
15.15 Spermaceti,crude,pressedorrefined,whetherornotcoloured;
beeswaxandotherinsectwaxes,whetherornot
coloured :
A.Spermaceti,crude,pressedorrefined,whetherornot
coloured Free
(a)I'mrvunderthissubheadingissubjecttoconditionstobedeterminedbythecompetentauthorities .

NoL324/118 OfficialJournaloftheEuropeanCommunities 19.12.77
CCT
heading Description Rateofduty
No
15.15 B.Beeswaxandotherinsectwaxes,whetherornotcoloured:
(cont'd)II.Other Free
15.16 Vegetablewaxes,whetherornotcoloured:
B.Other Free
15.17 Degras;residuesresultingfromthetreatmentoffatty
substancesoranimalorvegetablewaxes:
A.Degras Free
B.Residuesresultingfromthetreatmentoffattysubstancesor
animalorvegetablewaxes:
II.Other:
a)Oilfootsanddregs;soapstocks Free
b)Other Free
16.02Otherpreparedorpreservedmeatormeatòffal:
A.Liver:
I.Gooseorduckliver 14%
B.Other:
II.Gameorrabbitmeatoroffal:
—Game 9%
—Rabbit 14%
III.Other:
b)Other:
1.Containingbovinemeatoroffal:
exbb)Other:
—Preparedorpreservedbovinetongue.17%
2.Other:
aa)Ovinemeatoroffal 18%
bb)Other 16%
16.(J.3Meatextracts,meatjuicesandfishextracts,inimmediate
packingsofanetcapacityof:
B.Morethan1kgbutlessthan20kg 1%
-C.1kgorless 9%
16.04 Preparedorpreservedfish,includingcaviarandcaviarsub­
stitutes:
A.Caviarandcaviarsubstitutes :
I.Caviar(sturgeonroe) · 12%
II.Other 16%
B.Salmonidae 47»
exF.Bonito(Sardaspp)andmackerel 19%
G.Other:
I.Fillets,raw,coatedwithbatterorbreadcrumbs ,
deepfrozen 10%
II.Other 10%

OfficialJournaloftheEuropeanCommunitiesNoL324/11919.12.77
A.CrabsCCT
heading
NoDescription Rateofduty
16.05 Crustaceansandmolluscs,preparedorpreserved:
6-5%
exB.Other,excludingshrimpsoftheCrangonspptype
andsnails 6%
17.04 Sugarconfectionery ,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%
-I-ads
18.03 Cocoapaste(inbulkorinblock),whetherornotdefatted 11%
18.05 Cocoapowder,unsweetened11%
18.06 Chocolateandotherfoodpreparationscontainingcocoa:
A.Cocoapowder,nototherwisesweetenedthanbytheaddi­
tionofsucrose 3%+vc
C.Chocolateandchocolategoods,whetherornotfilled;
sugarconfectionary andsubstitutesthereformadefrom
sugarsubstitutionproducts,containingcocoa 10%+vc
withamax.
of27%
+ads
19.02 Maltextract;preparationsofflour,meal,starchofmalt
extract,ofakindusedasinfantfoodorfordieteticor
culinarypurposes,containinglessthan50%byweightofcocoa:
B.Other:
I.Containingmaltextractandnotlessthan30%byweight
ofreducingsugars(expressedasmaltose) 3%+vc
II.Other:
—Preparationsbasedonflourofleguminousvegetables
intheformofsun-drieddiscsofdough,knownas
'papad'
—OtherFree
3%-I-vc
ex19.04 Tapiocaandsago,excludingtapiocaandsagosubstitutes
obtainedfrompotatoorotherstarches 4%+vc
19.05 Preparedfoodsobtainedby.theswellingorroastingofcereals
orcerealsproducts(puffedrice,cornflakesandsimilarpro
2%+vc ducts)

NoL324/120 OfficialJournaloftheEuropeanCommunities 19.12.77
CCT
heading
NoDescription Rateofduty
19.07 Bread,chips'biscuitsandotherordinarybakers'wares,not
containingaddedsugar,honey,eggs,fats,cheeseorfruit,com­
munionwafers,emptycachetsofakindsuitablefor
pharmaceutical use,sealingwafers,ricepaperandsimilarprod-"
ucts:
A.Crispbread 3%+vc
witha
maximumof
24%+adf
B.Matzos Free+vc
witha
maximumof
20%+adf
C.Communionwafers,emptycachetsofakindsuitablefor
pharmaceutical use,sealingwafers,ricepaperandsimilar
products Free+vc
D.Other 5%+vc
19.08 Pastry,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%
20.02 Vegetablespreparedorpreservedotherwisethanbyvinegar
oraceticacid:
B.Truffles 14%
D.Asparagus 20%
E.Sauerkraut 16%
exF.Capers 12%
exH.Other,includingmixtures:
—Moringaoleifera(drumstricks ) Free
20.03 Fruitpreservedbyfreezing,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,
melonsandwatermelons 12%
20.04 Fruit,fruit-peelandpartsofplants,preservedbysugar
(drained,glacéorcrystallized):
B.Other:
exI.Withasugarcontentexceeding13%byweight:

19.12.77 OfficialJournaloftheEuropeanCommunities NoL324/121
CCT
heading
NoDescription Rateofduty
20.04
(cont'd)—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%
20.05 Jams,fruitjellies,marmalades,fruitpuréeandfruitpastes,
beingcookedpreparations ,whetherornotcontainingadded
sugar:
B.Jamsandmarmaladesofcitrusfruit:
exI.Withasugarcontentexceeding30%byweight,
excludingorangejamandmarmalade
ex11.Withasugarcontentexceeding13%butnot
exceeding30%byweight,excludingorangejam
andmarmalade
exIII.Other,excludingorangejamandmarmalade19%+(L)
19%+(L)
19%
C.Other:
I.Withasugarcontentexceeding30%byweight:
exbjOther:
—FruitfallingwithinheadingNos08.01,
08.08B,EandFand08.09,excluding
pineapples,melonsandwatermelons
exH.Withasugarcontentexceeding13%butnot
exceeding30%byweight:
—FruitfallingwithinheadingNos08.01,08.08B,
EandFand08.09,excludingpineapples,melons
andwatermelons12%+(L)
12%+(L)
exIII.Other:
—FruitfallingwithinheadingNos08.01,08.08B,
EandFand08.09,excludingpineapples,melons
andwatermelons 12%
20.06 Fruit,otherwisepreparedorpreserved,whetherornot
containingaddedsugarspirit:
A.Nuts(includingground-nuts),roasted,inimmediate
packingsofanetcapacity:
I.Ofmorethan1kg:
—Almonds,walnutsandhazelnuts
—Other
II.Of1kgorless:
—Almonds,walnutsandhazelnuts
—Other
B.Other:
I.Containingaddedspirit:12%
7%
14%
8%

NoL324/122 OfficialJournaloftheEuropeanCommunities 19.12.77
CCT
heading
NoDescription Rateofduty
20.06 a)Ginger 10%
(cont'd)
b)Pineapples,inimmediatepackingsofanetcapacity:
1.Ofmorethan1kg:
aa)Withasugarcontentexceeding17%by
weight 10%+(L)
bb)Other 10%
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%
e)Otherfruits:
ex1.Withasugarcontentexceeding9%by
weight,excludingcherries 25%+(L)
ex2.Other,excludingcherries 25%
f)Mixturesoffruit:
1.Withasugarcontentexceeding9%byweight25%+(L)
2.Other..'. 25%
11.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)

19.12.77 OfficialJournaloftheEuropeanCommunities NoL324/123
CCT
heading
NoDescription Rateofduty
20.06 9.Mixturesoffruit:
(cont'd)
exaa)Mixturesinwhichnosingle
fruitexceeds50%ofthetotal
weightofthefruits:
—Mixturesoftwoormorefruitsfal­
lingwithinheadingNos08.01,
08.08B,EandFand08.09,ex­
cludingmelonsandwatermelons ..12%+(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)
9.Mixturesoffruit:
exaa)Mixturesinwhichnosinglefruit
exceeds50%ofthetotal
weightofthefruits:
—Mixturesoftwoormorefruitsfal­
lingwithinheadingNos08.01,
08.08B,EandFand08.09,ex­
cludingmelonsandwatermelons ..12%+(L)
c)Notcontainingaddedsugar,inimmediatepackings
ofanetcapacity:
1.Of4-5kgormore:
exdd)Otherfruits:
—FruitfallingwithinheadingNos08.01
08.08B,EandFand08.09,excluding
pineapples,melonsandwatermelons 8%
exee)Mixturesoffruit:
—Mixturesoftwoormorefruitsfalling
withinheadingNos08.01,08.08B,E
andFand08.09,excludingmelons
andwatermelons,inwhichnosingle
fruitexceeds50%ofthetotalweight
ofthefruits 12%

NoL324/124 OfficialJournaloftheEuropeanCommunities 19.12.77
CCT
heading
NoDescription Rateofduty
20.06
(cont'd)2.Oflessthan4-5kg:
exbb)Otherfruitandmixturesoffcuit:
—FruitfallingwithinheadingNos08.01,
08.08B,EandFand08.09,excluding
pineapples,melonsandwatermelons 8%
—Mixturesoftwoormorefruitsfalling
withinheadingNos08.01,08.08B,E
andFand08.09,excludingmelonsand
watermelons,inwhichnosinglefruit
exceeds50%ofthetotalweightofthe
fruits 12%'
20.07 Fruitjuices(includinggrapemust)andvegetablejuices,
whetherornotcontainingaddedsugar,butunfermentedand
notcontainingspirit:
A.Ofaspecificgravityexceeding1-33at15°C:
111.Other:
exa)Ofavalueexceeding30u.a.per100kgnet
weight:
—FruitfallingwithinheadingNos08.01,08.08
B,EandFand08.09,excludingpineapples,
melonsandwatermelons 15%
b)Ofavaluenotexceeding30u.a.per100kgnet
weight:
ex1.Withanaddedsugarcontentexceeding
30%byweight:
—FruitfallingwithinheadingNos08.01,
08.08B,EandFand08.09,excluding
pineapples,melonsandwatermelons 15%+(L)
ex2.Other:
—FruitfallingwithinheadingNos08.01,
08.08B,EandFand08.09,excluding
pineapples,melonsandwatermelons15%
B.Ofaspecificgravityof1-33orlessat15°C:
II.Othçr:
a)Ofavalueexceeding30u.a.per100kgnetweight:
2.Grapefruitjuice 8%
3.Lemonjuiceorothercitrusfruitjuices:
exaa)Containingaddedsugar:
—Excludinglemonjuice 13%
exbb)Other:
—Excludinglemonjuice 13%
6.Otherfruitandvegetablejuices:
exaa)Containingaddedsugar:

19.12.77 OfficialJournaloftheEuropeanCommunities NoL324/125
CCT
heading
NoDescription Rateofduty
20.07 —FruitfallingwithinheadingNos
(cont'd) 08.01,08.08B,EandFand08.09,
excludingpineapples,melonsand
watermelons 10%
—Other,excludingapricotand
peachjuices 17%
exbb)Other:
—FruitfallingwithinheadingNos
08.01,08.08B,EandFand08.09,
excludingpineapples,melonsand
watermelons 10%
—Other,excludingapricotand
peachjuices 18%
7.Mixtures :
exbb)Other,excludingmixturescontain­
ingeitherseparatelyortogether,
over25%ofgrape,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
08.01,08.08B,EandFand08.09,
excludingpineapples,melonsand
watermelons 10%+(L)
—Other,excludingapricotandpeach
juices 17%+(L)
exbb)Withanaddedsugarcontentof30°/«or
lessbyweight:
—OffruitfallingwithinheadingNos
08.01,08.08B,EandFand08.09,
excludingpineapples,melonsand
watermelons 10%

NoL324/126 OfficialJournaloftheEuropeanCommunities 19.12.77
CCT
heading
NoDescription Rateofduty
20.07
(cont'd)—Other,excludingapricotandpeach
juices
excc)Notcontainingaddedsugar:
—OffruitfallingwithinheadingNos
08.01,08.08B,EandFand08.09,
excludingpineapples,melonsand
watermelons
—Other,excludingapricotandpeach
juices
8.Mixtures :17%
10%
18%
exbb)Other,excludingmixturescontaining,
eitherseparatelyortogether,over25%
ofgrape,citrusfruit,pineapple,apple,
pear,tomato,apricotorpeachjuice:
11.Withanaddedsugarcontent
exceeding30%byweight:
22.Withanaddedsugarcontentof
30%orlessbyweight
33.Notcontainingaddedsugar17%+(L)
17%
18%
21.02Extracts,essencesorconcentrates ,ofcoffee,teaormaté
andpreparationswithabasisofthoseextracts,essencesor
concentrates ;roastedchicoryandotherroastedcoffee
substitutesandextracts,essencesandconcentratesthereof:
exA.Essencesofconcentratesofcoffee 9%
B.Extracts,essencesorconcentrates ofteaormaté
andpreparationswithabasisofthoseextracts,essencesor
concentrates Free
C.Roastedchicoryandotherroastedcoffeesubstitutes :
II.Other 2%+vc
D.Extracts,essencesandconcentratesofroastedchicory
andotherroastedcoffeesubstitutes :
II.Other ! 6%+vc
21.03 .Mustardflourandpreparedmustard:
A.Mustardflour,inimmediatepackingsofanetcapacity:
I.Of1kgorless
II.Ofmorethan1kg
B.PreparedmustardFree
Free
9%
21.04 Sauces;mixedcondimentsandmixedseasonings :
ex.B.Other:
—Productswithatomatoketchupbasis
—Other,excludingsauceswithavegetableoilbasis....8%
6%

19.12.77 OfficialJournaloftheEuropeanCommunities NoL324/127
CCT
heading
NoDescription Rateofduty
21.05 Soupsandbroths,inliquid,solidorpowderform;homogen­
izedcompositefoodpreparations :
A.Soupsandbroths,inliquid,solidorpowderform 11%
B.Homogenizedcompositefoodpreparations 17%
21.06 Naturalyeasts(activeorinactive);preparedbakingpowders:
A.Activenaturalyeasts:
I.Cultureyeast
II.Baker'syeast:
a)Dried
b)Other ,
III.Other ;8%
5%+vc
5%+vc
10%
B.Inactivenaturalyeasts:
I.Intablet,cubeorsimilarform,orinimmediatepackingsof
anet;capacityofÎkgorless
II.Other6%
3%
C.Preparedbakingpowders 4%
21.07 Foodpreparationsnotelsewherespecifiedorincluded:
A.Cerealsingrainorearform,pre-cookedorotherwise
prepared
G.Other:
I.Containingnomilkfatsorcontaininglessthan1-5%
byweightofsuchfats:
a)Containingnosucroseorcontaininglessthan5%
byweightofsucrose(includinginvertsugarex­
pressedassucrose):
ex1.Containingnostarchorlessthan5"/«»by
weightofstarch:
—Palmtreecores4%+vc
9%
22.01 Waters,includingspawatersandaeratedwaters;iceand
snow:
A.Spawaters,naturalorartificial;aeratedwaters Free
22.02 Lemonade,flavouredspawatersandflavouredaeratedwaters,
andothernon-alcoholic beverages,notincludingfruitand
vegetablejuicesfallingwithinheadingNo20.07:
A.Notcontainingmilkormilkfats 6%
22.03 Beermadefrommalt 14-5%

NoL324/128 OfficialJournaloftheEuropeanCommunities 19.12.77
CCT
heading
NoDescription Rateofduty
22.09 Spirits(otherthanthoseofheadingNo22.08);liqueursand
otherspirituousbeverages;compoundalcoholicpreparations
(knownas'concentratedextracts')forthemanufactureof
beverages :
C.Spirituousbeverages:
V.Other,incontainersholding:
exa)Twolitresorless:
—Tequila 1-30u.a.
perhiand
perdegree
+5u.a.
perhi
23.01 Floursandmeals,ofmeat,offals,fish,crustaceansormolluscs,
unfitforhumanconsumption ;greaves:
B.Floursandmealsoffish,crustaceansormolluscs Free
23.02 Bran,sharpsandotherresiduesderivedfromthesifting,
millingorworkingofcerealsorofleguminousvegetables :
B.Ofleguminousvegetables 3%
23.06 Productsofvegetableoriginofakindusedforanimalfood,
notelsewherespecifiedorincluded:
B.Other Free
23.07 Sweetenedforage;otherpreparationsofakindusedinanimal
.feeding:
A.Fishormarinemammalsolubles Free
C.Other 6%
24.02 Manufactured tobacco;tobaccoextractsandessences:
A.Cigarettes 87%
B.Cigars 47%
C.Smokingtobacco 110%
D.Chewingtobaccoandsnuff 45%
E.Other,includingagglomerated tobacco,intheformof
sheetsorstrip 19%

19.12.77 OfficialJournaloftheEuropeanCommunities NoL324/129
Abbreviations
(L):indicatesthatthegoodsreferredtoaresubjecttothelevysystem;
vc:indicatesthatthegoodsreferredtoaresubjecttoachargebasedonavariablecomponentwhich
isspecifiedundertheregulationsconcerningtradeincertaingoodsresultingfromtheprocessing
ofagriculturalproducts;
adf:indicatesthatadditionaldutymaybeleviedontheflourcontentoftheproductsconcerned;
ads:indicatesthatadditionaldutymaybeleviedonthesugarcontentoftheproductsconcerned.

19.12.77 NoL324/130 OfficialJournaloftheEuropeanCommunities
ANNEXB
Listofdevelopingcountriesandterritoriesenjoyinggeneralizedtariffpreferences(')
I.INDEPENDENT COUNTRIES
660Afghanistan260Guinea 801PapuaNewGuinea
208Algeria 257GuineaBissau 520Paraguay
330Angola 488Guyana 504Peru
528Argentina 452Haiti 708Philippines
453Bahamas 424Honduras 644Qatar
640Bahrain 664India 066Romania
666Bangladesh 700Indonesia 324Rwanda
469Barbados 616Iran819Samoa
284Benin 612Iraq311SaoTomeandPrincipe
675Bhutan 272IvoryCoast632SaudiArabia
516Bolivia 464Jamaica248Senegal
391Botswana 628Jordan355SeychellesandDependencies
508Brazil 696Kampuchea ,Democratic264SierraLeone
676Burma 346Kenya706Singapore
328Burundi 728Korea,Republicof342Somalia
302Cameroon 636Kuwait669SriLanka
247CapeVerdeIslands 684Laos224Sudan
306CentralAfricanEmpire 604Lebanon492Surinam
244Chad 395Lesotho393Swaziland
512Chile 268Liberia 608Syria
480Colombia 216Libya352Tanzania
375Comoros 370Madagascar680Thailand
318Congo,People'sRepublicof 386Malawi 280Togo
436CostaRica 701Malaysia817Tonga
448Cuba 667MaldiveIslands 472TrinidadandTobago
600Cyprus 232Mali212Tunisia
338Djibouti 228Mauritania 350Uganda
456DominicanRepublic 373Mauritius647UnitedArabEmirates
500Ecuador 412Mexico 236UpperVolta
220Egypt 204Morocco 524Uruguay
428ElSalvador 366Mozambique484Venezuela
310EquatorialGuinea 803Nauru690Vietnam
334Ethiopia 672Nepal652Yemen
815Fiji 432Nicaragua656Yemen,Democratic
314Gabon 240Niger048Yugoslavia
252Gambia 288Nigeria322Zaire
276Ghana 649Oman378Zambia
473Grenada 662Pakistan
416Guatemala 440Panama
f1)Thecodenumberprecedingthenameofeachbeneficiarycountryorterritoryisthatgivenin'Geonomenclature 1977',publishedbytheStatisticalOfficeoftheEuropean
Communities .

NoL324/131 19.12.77 OfficialJournaloftheEuropeanCommunities
II.COUNTRIES ANDTERRITORIES
dependentoradministered,orforwhoseexternalrelationsMemberStatesoftheCommunityorthird
countriesarewhollyorpartlyresponsible
890AustralianAntarcticTerritory
421Belize
413Bermuda
890BritishAntarcticTerritory
357BritishIndianOceanTerritory
812BritishPacificOcean
703Brunei
202CanaryIslands
463CaymanIslandsandDependencies
205CcuraandMelilla
802ChristmasIsland,Cocos(Keeling)Islands,HeardIslandandMcDonaldIslands,NorfolkIsland
529FalklandIslandsandDependencies
822FrenchPolynesia
890FrenchSouthernandAntarcticTerritories
044Gibraltar
740HongKong
743Macao
377Mayotte
476Netherlands Antilles
809NewCaledoniaandDependencies
808PacificIslandsadministeredbytheUnitedStatesofAmericaorunderUnitedStatestrusteeship (1)
329StHelenaandDependencies
814TerritoriesforwhichNewZealandisresponsible (CookIslands,NiueIsland,TokelauIslands)
454TurksandCaicosIslands
457VirginIslandsoftheUnitedStates
811WallisandFutunaIslands
471WestIndies
Note:Theabovelistsmaybeamendedsubsequentlytotakeaccountofchangesintheinternational
statusofcountriesorterritories.
(')ThePacificIslandsadministeredbytheUnitedStatesofAmericainclude:Guam,AmericanSamoa(includingSwain'sIsland),Midway
Islands,JohnstonandSandIslands,WakeIslandandtheTrustTerritoryofthePacificIslands(theCaroline,MarianasandMarshall
Islands).