NoL358/94 OfficialJournaloftheEuropeanCommunities 28.12.73
REGULATION (EEC)No3506/73OFTHECOUNCIL
of18December1973
establishinginrespectofcertainproductsfallingwithinChapters1to24oftheCommon
CustomsTariffaschemeofgeneralizedpreferencesinfavourofdevelopingcountries
THECOUNCILOFTHEEUROPEAN COMMUNITIES ,anyunfavourablesituationswhichmightariseinthe
associatedcountriesfollowingtheimplementation of
thegeneralizedpreferencescheme;
Whereas,moreover,theConferenceoftheHeadsof
StateorofGovernment oftheMemberStatesand
theStatesaccedingtotheEuropeanCommunities
heldinParisfrom19to21October1972invited
theCommunityinstitutionsandtheMemberStates
progressivelytoadoptanoverallpolicyofdevelop­
mentcooperationonaworld-widescalecomprising
inparticulartheimprovement ofgeneralizedpref­
erenceswiththeaimofachievingasteadyincrease
inimportsofmanufactures fromthedeveloping
countries;
Whereastariffpreferenceshavebeenappliedasfrom
thesecondhalfof1971undertheconditionssetout
aboveandwhereasthesepreferencesshouldcontinue
tobeappliedthroughout1974;
Whereas,inaccordancewithProtocolNo23tothe
ActofAccession(2),thegeneralizedtariffpreference
schemewillbefullyapplicableinthenewMember
Statesfrom1January1974;HavingregardtotheTreatyestablishingtheEuro­
peanEconomicCommunity ,andinparticularAr­
ticle43thereof;
HavingregardtoCouncilRegulation (EEC)No
1059/690)of28May1969layingdownthetrade
arrangements applicabletocertaingoodsresulting
fromtheprocessingofagriculturalproducts,andin
particularArticle12thereof;
HavingregardtotheproposalfromtheCommission ;
HavingregardtotheOpinionoftheEuropean
Parliament ;
Whereas,withinthecontextofUNCTAD,theEuro­
peanEconomicCommunityofferedtogranttariff
preferencesoncertainprocessedagriculturalproducts
ofChapters1to24oftheCommonCustomsTariff
whichoriginateindevelopingcountries;whereasthe
preferentialtreatmentproposedinthatofferconsists,
inrespectofcertaingoodswhicharesubjecttothe
tradearrangementslaiddowninRegulation (EEC)
No1059/69,ofareductioninthefixedcomponent
ofthechargeapplicabletosuchgoodsbyvirtueof
thatRegulation,and,inrespectofproductswhich
aresubjecttothesinglecustomsduty,ofareduction
insuchduty;whereaspreferentialimportsofthe
productsconcernedcouldbeeffectedwithoutquanti­
tativerestrictions;
WhereastheoffermadebytheCommunityincludes
aclausestatingthattheCommunitydrewupthe
offerontheassumptionthatallthemainindustrial­
izedcountrieswhicharemembersoftheOECD
wouldparticipateingrantingpreferencesandwould
makesimilareffortsinthisdirection;whereas,more­
over,itisevidentfromtheconclusionsworkedout
inUNCTADthatthisoffer,whilebeingofatempor­
arynature,doesnotconstituteabindingcommit­
mentand,inparticular,maybewithdrawnwholly
orinpartatalaterdate;whereasthispossibility
maybeadopted,interalia,withaviewtoremedyingWhereas,forcertainproductsofChapters1to24of
theCommonCustomsTariff,thisschemewould,
however,involvetheapplicationinthenewMember
Statesin1974ofcustomsdutieshigherthanorvery
closetothosewhichwillbeappliedbythenew
MemberStatestonon-membercountriesingeneral
onthebasisoftheprovisionsoftheabovementioned
act;whereasthissituationwouldcomplyneitherwith
thespiritnorwiththeverynatureofthegeneralized
preferencescheme;whereas,inordertomaintainan
equivalentpreferentialmarginfortheseproductsalso,
reducedcustomsdutiesshouldbeappliedtothem,in
accordancewithdetailedrulesbasedontheprinciple
ofmaintaining ,inthenewMemberStates,aprefer­
enceproportionaltothatwhichexistsbetweenthe
dutiesoftheCommonCustomsTariffandtheduties
giveninAnnexAtothisRegulation;whereas,with
aviewtograntingthebeneficiarydevelopingcountries
thebestpossibletreatment,inaccordancewith
(*)OJNoL141,12.61969,p.1. (2)OJNoL73,27.3.1972,p.14.

28.12.73 OfficialJournaloftheEuropeanCommunities NoL358/95
ferencebetweenthelowestdutyappliedon1January
1972tothedevelopingcountriessetoutinAnnexC
andtheCommonCustomsTariff,by20%inrespect
oftheproductsmentionedinAnnexB,andby40%
inrespectoftheotherproductsgiveninAnnexA.
However,thedutiesgiveninAnnexAshallbe
appliedwherethedutiesresultingfromtheabove­
mentionedcalculationarehigherthanthem.
2.Thetreatmentprovidedforinparagraph1shall
beenjoyedsolelybyproductsoriginatinginthe
countriesandterritorieslistedinAnnexC.
ForthepurposesoftheapplicationofthisRegulation,
theconceptoforiginatingproductsshallbedeter­
minedinaccordancewiththeprocedurelaiddown
inArticle14ofRegulation (EEC)No802/68.theobjectivesofthepreferencescheme,theduties
givenintheabovementioned AnnexAshouldalsobe
appliedwhereverthedutiescalculatedaccordingto
theabovementioned detailedrulesprovetobehigher
thanthem;
Whereasitisexpedient,therefore,thattheCom­
munityshouldauthorizetheimportationofthepro­
ductsreferredtoinAnnexA,originatinginthe
countriesandterritorieslistedinAnnexC,subjectto
thecustomsdutiesgiveninrespectofeachofthem,
throughout1974;whereasthebenefitofsuchprefer­
entialtermsshouldbereservedforproductsorig­
inatinginthecountriesandterritoriesundercon­
sideration,theconceptof'originatingproducts'being
determinedinaccordancewiththeprocedurelaid
downinArticle14ofCouncilRegulation (EEC)No
802/26(*)of27June1968onthecommondefinition
oftheconceptoftheoriginofgoods;
Whereasmeasuresshouldbeprovidedforwhich
willenableanyseriousdisruptioninanysectorofthe
economicactivityoftheCommunitytobeavoided;
whereas,tothisend,theCommissionshouldbe
empoweredtoreintroducepartiallyorwhollythe
levyingofcustomsdutiesinorderthatsuchdisrup­
tionmaybeavoided;
WhereastheCommissionmustbeabletohaveaccess
toinformationconcerningimportseffectedwithin
theframeworkofgeneralizedpreferences ;whereas,
tothisend,MemberStatesshallinformtheCom­
missioneverythreemonthsofimportsactually
effected,classifiedbyorigin,Article2
Whenproductsbenefitingfromthetreatmentprovi­
dedforinArticle1areimportedintheCommunity
insuchquantitiesoratsuchpricesthatCommunity
producersofproductssimilartoorindirectcompe­
titionwiththemsufferorarelikelytosufferfrom
seriousdisadvantage ,thelevyingofcustomsduties
maybereintroducedinwholeorinpartonthe
productsinquestioninrespectofthecountriesor
territorieswhicharethecauseofthedisadvantage .
Suchmeasuresmayalsobetakeninthecaseof
actualorpotentialseriousdisadvantage inasingle
regionoftheCommunity .
HASADOPTED THISREGULATION :
Article3
Article1
1.From1Januaryto31December1974Community
importsoftheproductslistedinAnnexAshall
benefitfromthecustomsdutiesspecifiedforeach
product.
OnimportationintoDenmark,Irelandandthe
UnitedKingdom,thereshallbeappliedtotheabove­
mentionedproductsthecustomsdutiesdetermined
bymultiplying,byacoefficientequaltothemargin
ofpreferencesexistingbetweenthedutiesgivenin
AnnexAandtheCommonCustomsTariffduties
applicable,thedutiesobtainedbyreducingthedif­1.TheCommissionmaydecide,bymeansofa
Regulation,toreintroducethelevyingofcustoms
dutiesforaspecifiedperiod,inordertoensurethat
Article2isapplied.
2.Intheeventofsuchactionbeingrequestedby
aMemberState,theCommissionshalldecidewithin
aperiodofnotmorethantenworkingdaysafter
therequesthasbeenreceivedandshallinformthe
MemberStatesofthisdecision.
3.AnyMemberStatemayrefertotheCouncilthe
measuretakenbytheCommission,withinaperiodof
notmorethantenworkingdaysafterithasbeen
informedthereof.Thefactthatthematterisreferred
totheCouncilshallnotcausethemeasuretobeHOJNoL148,28.6.1968,p.1.

NoL358/96 OfficialJournaloftheEuropeanCommunities 28.12.73
Article5
MemberStatesshallinformtheCommissionevery
threemonthsofimportseffectedunderthisRegu­
lation,classifiedbyorigin.suspended.TheCouncilshallmeetimmediately .It
may,byactingonaqualifiedmajority,amendor
rescindthemeasureinquestion.
Article4
Articles2and3shallnotprejudicetheimplemen­
tationofthesafeguardclausesadoptedinpursuance
ofthecommonagriculturalpolicyunderArticle43
oftheTreatyandofthoseadoptedinpursuanceof
thecommonagriculturalpolicyunderArticle113of
theTreaty.Article6
ThisRegulationshallenterintoforceon1January
1974.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,18December1973.
FortheCouncil
ThePresident
I.N0RGAARD

28.12.73 OfficialJournaloftheEuropeanCommunities NoL358/97
ANNEXA
ListofproductsfallingwithinChapters1to24originatingindevelopingcountriesandterritories
towhichthegeneralizedtariffpreferenceswillapply(a)
CCT
heading
NoDescriptionRate
ofduty
02.01Meatandedibleoffalsoftheanimalsfallingwithinheading
No01.01,01.02,01.03or01.04fresh,chilledorfrozen:
A.Meat:
III.Ofswine:
b)Other Free
02.04Othermeatandediblemeatoffals,fresh,chilledorfrozen:
exB.Furredgame,frozen Free
C.Other:
exI.Frogs'legs 5%
03.03Crustaceansandmolluscs,whetherinshellornot,fresh(live
ordead)chilled,frozen,salted,inbrineordried;crustaceans,
inshell,simplyboiledinwater:
A.IV.a)Prawns(Pandalidaesp.p.)8%
05.03Horsehairandhorsehairwaste,whetherornotputupona
layerorbetweentwolayersofothermaterial:
B.Other Free
05.07 Skinsandotherpartsofbirds,withtheirfeathersordown,
feathersandpartsoffeathers(whetherornotwithtrimmed
edges)anddown,notfurtherworkedthancleaned,disinfected
ortreatedforpreservation ;powderandwasteoffeathersor
partsoffeathers:
A.Bedfeathers;down:
II.Other Free
B.Other Free
05.15Animalproductsnotelsewherespecifiedorincluded;dead
animalsofChapter1orChapter3,unfitforhumanconsump­
tion:
A.·Fish,crustaceansandmolluscs:
I.Fishofalengthof6cmorlessandshrimpsandprawns,
dried Free
(a)Preferencesarenottobegrantedinrespectoftheproducts,markedwithanasterisk,originatinginRomania.
Note:Thetermsexpressedinthe'Rateofduty'columnareexplainedunder'Abbreviations'onpage109.

NoL358/98 OfficialJournaloftheEuropeanCommunities 28.12.73
CCT
heading
NoDescriptionRate
ofduty
07.04Dried,dehydratedorevaporatedvegetables,whole,cut,sliced,
brokenorinpowderbutnotfurtherprepared:
exB.Other:
—Mushrooms ,dried,dehydratedorevaporated....13%
—Horse-radish (Cochleariaarmoracia) 10%
08.01Dates,bananas,coconuts,Brazilnuts,cashewnuts,pineapples,
avocados,mangoes,guavas,andmangosteens ,freshordried,
shelledornot:
exE.Desicatedcoconut Free
08.05NutsotherthanthosefallingwithinheadingNo08.01,fresh
ordried,shelledornot:
D.Pistachios Free
E.Pecans Free
F.Areca(orbetel)andcola Free
exG.Other(excludinghazel-nuts) Free
08.10Fruit(whetherornotcooked),preservedbyfreezing,not
containingaddedsugar:
exB.Other:
—Quinces 16%
—FruitfallingwithinheadingNo08.01,excluding
pineapples;grapefruitandpomelos,whortleberries ,
bilberries,blackberries 12%
08.11Fruitprovisionallypreserved(forexample,bysulphurdioxide
gas,inbrine,insulphurwaterorinotherpreservativesolutions),
butunsuitableinthatstateforimmediateconsumption :
C.Pawpaws 3%
exD.Other:
—Quinces 8%
—FruitfallingwithinheadingNo08.01,excluding
pineapples,grapefruitandpomelos,whortleberries ,
bilberries,blackberries 6%
08.12Fruit,dried,otherthanthatfallingwithinheadingNo08.01,
08.02,08.03,08.04or08.05:
E.Pawpaws Free
exG.Others:
—Tamarind (pods,pulp) Free
08.13 Peelofmelonsandcitrusfruit,fresh,frozen,driedorprovision­
allypreservedinbrine,insulphurwaterorinotherpreservative
solutions Free

NoL358/99 28.12.73 OfficialJournaloftheEuropeanCommunities
CCT
heading
NoDescriptionRate
ofduty
09.02 Tea:
A.Inimmediatepackingsofanetcapacitynotexceeding3kgFree
09.09 Seedsofanise,badian,fennel,coriander,cumin,carawayand
juniper:
A.Neithercrushednorground:
III.Seedsoffennel,coriander,cumin,carawayandjuniper:
b)Other:
2.Other Free
11.03Floursoftheleguminousvegetablesfallingwithinheading
No07.05: -
A.Ofpeas,beansorlentils 7%
B.Other 7%
11.04FloursofthefruitsfallingwithinanyheadinginChapter8:
A.Ofbananas 10%
B.Other:
—Chestnuts 10%
—Notspecified 7%
12.07Plantsandparts(includingseedsandfruit)oftrees,bushes,
shrubsorotherplants,beinggoodsofakindusedprimarily
inperfumery,inpharmacy,orforinsecticidal,fungicidalor
similarpurposes,freshordried,whole,cut,crushed,ground
orpowdered :
B.Liquoriceroots Free
12.08Locustbeans,freshordried,whetherornotkibbledorground,
butnotfurtherprepared;fruitkernelsandothervegetable
productsofakindusedprimarilyforhumanfood,notfalling
withinanyotherheading:
B.Locustbeanseeds:
LNotdecorticated ,crushedorground Free
C.Apricot,peachandplumstones,andkernelsthereof Free
13.02Shellac,seedlac,sticklacandotherlacs;naturalgums,resins
gum-resinsandbalsams:
A.Coniferresins Free
13.03Vegetablesapsandextracts;pecticsubstances,pectinatesand
pectates;agar-agarandothermucilagesandthickeners,derived
fromvegetableproducts:
A.Vegetablesapsandextracts:
III.Ofquassiaamara Free
IV.Ofliquorice Free
V.Ofpyrethrumandoftherootsofplantscontaining
rotenone 3%

NoL358/100 OfficialJournaloftheEuropeanCommunities 28.12.73
CCT
heading
NoDescriptionRate
ofduty
13.03
(cont'd)VII.Intermixtures ofvegetableextracts,forthemanufac­
tureofbeveragesoroffoodpreparations
VIII.Other:
a)Medicinal
C.Agar-agarandothermucilagesandthickeners,derivedfrom
vegetableproducts:
I.Agar-agar
II.Mucilagesandthickenersextractedfromlocustbeans
orlocustbeanseedsFree
Free
Free
Free
14.01Vegetablematerialsofakindusedprimarilyforplaiting(for
example,cerealstraw,cleaned,bleachedordyed,osier,reeds,
rushes,rattans,bamboos,raffiaandlimebark):
A.Osier:
II.Other
B.Cerealstraw,cleaned,bleachedordyedFree
Free
15.03Lardstearin,oleostearinandtallowstearin;lardoil,oleo-oil
andtallowoil,notemulsifiedormixedorpreparedinany
way:
A.Lardstearinandoleostearin :
II.Other
B.Tallowoilforindustrialusesotherthanthemanufacture
offoodstuffsforhumanconsumption
C.Other5%
Free
7%
15.04Fatsandoils,offishandmarinemammals,whetherornot
refined:
A.Fish-liveroil:
I.OfavitaminAcontentnotexceeding2500international
unitspergramme3%
15.05Woolgreaseandfattysubstancesderivedtherefrom(including
¡anolin):
A.Woolgrease,crude
B.OtherFree
4%
15.06Otheranimaloilsandfats(includingneat'sfootoilandfats
frombonesorwaste) Free
15.07Fixedvegetableoils,fluidorsolid,crude,refinedorpurified:
B.China-woodandoiticicaoils;myrtlewaxandJapanwax
D.Otheroils:
I.Fortechnicalorindustrialusesotherthanthemanufac­
tureoffoodstuffsforhumanconsumption :
a)Crude:
ex3.Other,excludinglinseedoil,palmkerneloil,
ground-nutoil,sunflowerseedoilandcolza
oil[J1%
2-5%

28.12.73 OfficialJournaloftheEuropeanCommunities NoL358/101
CCT
heading
NoDescriptionRate
ofduty
15.09 Degras 4%
15.10Fattyacids;acidoilsfromrefining;fattyalcohols:
A.Stearicacid 4%
C.Otherfattyacids;acidoilsfromrefining Free
15.11Glycerolandglycerollyes:
A.Crudeglycerolandglycerollyes Free
B.Other,includingsyntheticglycerol 3%
15.12Animalorvegetableoilsandfats,whollyorpartlyhydrogena­
ted,orsolidifiedorhardenedbyanyotherprocess,whetheror
notrefined,butnotfurtherprepared:
A.Inimmediatepackingsofanetcapacityof1kgorless....16%
B.Other 12%
15.14Spermaceti,crude,pressedorrefined,whetherornotcoloured Free
15.15 Beeswaxandotherinsectwaxes,whetherornotcoloured:
B.Other Free
15.16Vegetableswaxes,whetherornotcoloured:
B.Other Free
15.17Residuesresultingfromthetreatmentoffattysubstancesor
animalorvegetablewaxes:
B.Other:
I.Oilfootsanddregs;soapstocks Free
II.Other Free
16.02Otherpreparedorpreservedmeatormeatoffal:
A.Liver:
I.Gooseorduckliver 14%
B.Other:
II.Gameorrabbitmeatoroffal:
—Game 12%
—Rabbit 14%
III.Other:
b)Other:
ex1.Containingbovinemeatoroffal:
—Preparedorpreservedbovinetongue 18%
2.Notspecified:
aa)Ovinemeatoroffal 18%
bb)Other 18%

NoL358/102 OfficialJournaloftheEuropeanCommunities 28.12.73
CCT
heading
NoDescriptionRate
ofduty
16.03Meatextracts,meatjuicesandfishextracts,inimmediate
packingsofanetcapacityof:
B.Morethan1kgbutlessthan20kg 3%
C.1kgorless 12%
16.04Preparedorpreservedfish,includingcaviarandcaviarsub­
stitutes:
A.Caviarandcaviarsubstitutes :
I.Caviar(sturgeonroe) 15%
II.Other 24%
B.Salmonidae 8%
exF.Bonito(Sardasp.p.)andmackerel 21%
G.Other 14%
16.05Crustaceansandmolluscs,preparedorpreserved:
A.Crabs 10%
exB.Other,excludingshrimpsoftheCrangonsp.p.type
andsnails 8%
17.04Sugarconfectionery ,notcontainingcocoa:
A.Liquoriceextractcontainingmorethan10%byweight
ofsucrosebutnotcontainingotheraddedsubstances....13%
B.Chewinggum 4%+vc
withamax.
of23%
C.Whitechocolate 6-5%+vc
withamax.
of27%
+ads
D.Other 10%+vc
withamax.
of27%
+ads
18.06Chocolateandotherfoodpreparationscontainingcocoa:
A.Cocoapowder,nototherwisesweetenedthanbythe
additionofsucrose 7%+vc
19.02Preparationsofflour,meal,starchormaltextract,ofakind
usedasinfantfoodorfordieteticorculinarypurposes,con­
taininglessthan50%byweightofcocoa 5-5%+vc
ex19.04Tapiocaandsago,excludingtapiocaandsagosubstitutes
obtainedfrompotatoorotherstarches 7%+vc
19.05Preparedfoodsobtainedbytheswellingorroastingofcereals
orcerealsproducts(puffedrice,cornflakesandsimilarpro­
ducts) 4%+vc
19.06Communionwafers,emptycachetsofakindsuitablefor
pharmaceutical use,sealingwafers,ricepaperandsimilar
products 3-5%+vc

28.12.73 OfficialJournaloftheEuropeanCommunities NoL358/103
CCT
heading
NoDescriptionRate
ofduty
19.07Bread,ships'biscuitsandotherordinarybakers'wares,not
containingaddedsugar,honey,eggs,fats,cheeseorfruit:
A.Crispbread 4-5%+vc
withamax.
of24%
+adf
B.Matzos 3%+vc
withamax.
of20%
-fadf
C.Glutenbreadfordiabetics 7%+vc
D.Other 7%+vc
19.08Pastry,biscuits,cakesandotherfinebakers'wares,whether
ornotcontainingcocoainanyproportion :
A.Gingerbreadandthelike 6-5%+vc
20.01HVegetables,andfruit,preparedorpreservedbyvinegaror
aceticacid,withorwithoutsugar,whetherornotcontaining
salt,spicesormustard:
exB.Other,excludinggherkins,cucumbers,'mixedpickles'
andsweetpeppers 18%
20.02Vegetablespreparedorpreservedotherwisethanbyvinegar
oraceticacid:
E.Sauerkraut 16%
exF.Capers 16%
20.03Fruitpreservedbyfreezing,containingaddedsugar:
exA.Withasugarcontentexceeding13%byweight:
—FruitfallingwithinheadingNo08.01,excluding
pineapples 16%+(L)
exB.Other:
—FruitfallingwithinheadingNo08.01,excluding
pineapples16%
20.04Fruit,fruit-peelandpartsofplants,preservedbysugar
(drained,glacéorcrystallized):
B.Other:
exI.Withasugarcontentexceeding13%byweight:
—FruitfallingwithinheadingNo08.01,excluding
pineapples 15%+(L)
exII.Other:
—FruitfallingwithinheadingNo08.01,excluding
pineapples15%
20.05Jams,fruitjellies,marmalades,fruitpuréeandfruitpastes,
beingcookedpreparations ,whetherornotcontainingadded
sugar:
B.Jamsandmarmaladesofcitrusfruit:
exI.Withasugarcontentexceeding30%byweight,
excludingorangejamandmarmalade 19%+(L)

NoL358/104 OfficialJournaloftheEuropeanCommunities 28.12.73
CCT
heading
NoDescriptionRate
ofduty
20.05 exII.Withasugarcontentexceeding13%butnot
(cont'd) exceeding30%byweight,excludingorangejam
andmarmalade 19%+(L)
exIII.Other,excludingorangejamandmarmalade 19%
C.Other:
I.Withasugarcontentexceeding30%byweight:
exb)Other:
—OffruitfallingwithinheadingNo08.01,
excludingpineapples 19%+(L)
exII.Withasugarcontentexceeding13%butnot
exceeding30%byweight:
—OffruitfallingwithinheadingNo08.01,exclud­
ingpineapples 19%+(L)
exIII.Other:
—OffruitfallingwithinheadingNo08.01,
excludingpineapples 19%
20.06Fruit,otherwisepreparedorpreserved,whetherornot
containingaddedsugarorspirit:
A.Nuts(includingground-nuts),roasted,inimmediate
packingsofanetcapacity:
I.Ofmorethan1kg 12%
II.Of1kgorless 14%
B.Other:
I.Containingaddedspirit:
a)Ginger 19%
b)Pineapples,inimmediatepackingsofanetcapacity:
1.Ofmorethan1kg:
aa)Withasugarcontentexceeding17%by
19%+(L) weight
bb)Other 19%
2.Of1kgorless:
aa)Withasugarcontentexceeding19%by
19%+(L). weight
bb)Other19%
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%

28.12.73 Official!JournaloftheEuropeanCommunities NoL358/105
CCT
heading DescriptionNo auty
20.06
(cont'd)e)Otherfruits:
ex1.Withasugarcontentexceeding9%by
weight,excludingcherries 25%+(L)
ex2.Other 25%
f)Mixturesoffruit:
1.Withasugarcontentexceeding9%byweight25%+(L)
2.Other 25%
II.Notcontainingaddedspirit:
a)Containingaddedsugar,inimmediatepackingsof
anetcapacityofmorethan1kg:
2.Grapefruitsegments 15%+(L)
3.Mandarins 19%+(L)
4.Grapes 18%+(L)
ex7.Otherfruits:
—FruitfallingwithinheadingNo08.01,
excludingpineapples 13%+(L)
—Tamarind (pods,pulp) 13%+(L)
b)Containingaddedsugar,inimmediatepackingsof
anetcapacityof1kgorless:
2.Grapefruitsegments 16%+(L)
3.Mandarins 20%+(L)
4.Grapes 19%+(L)
ex7.Otherfruits:
—FruitfallingwithinheadingNo08.01,
excludingpineapples 15%+(L)
c)Notcontainingaddedsugar,inimmediatepackings
ofanetcapacity:
1.Of4-5kgormore
excc)Otherfruits
—FruitsfallingwithinheadingNo
08.01,excludingpineapples....14%
ex2.Oflessthan4-5kg
—FruitfallingwithinheadingNo08.01,
excludingpineapples 14%
Fruitjuices(includinggrapemust)andvegetablejuices,
whetherornotcontainingaddedsugar,butunfermentedand
notcontainingspirit:
A.Ofaspecificgravityexceeding1-33at15°C:
III.Other:
exa)Ofavalueexceeding30u.a.per100kgnet
weight:
■—FruitsfallingwithinheadingNo08.01,
excludingpineapples 25%
b)Ofavaluenotexceeding30u.a.per100kg
netweight:
ex1.Withanaddedsugarcontentexceeding
30%byweight:
—FruitsfallingwithinheadingNo
08.01,excludingpineapples 25%+(L)
ex2.Other:
—FruitsfallingwithinheadingNo
08.01,excludingpineapples 25%20.07*)

NoL358/106 OfficialJournaloftheEuropeanCommunities 28.12.73
CCT
heading
NoDescriptionRate
ofduty'
20.07 B.Ofaspecificgravityof1-33orlessat15°C:
(cont'd)
II.Other:
a)Ofavalueexceeding30u.a.per100kgnetweight:
2.Grapefruitjuice 12%
ex3.Othercitrusfruitjuices:
aa)Containingaddedsugar 14%
bb)Other 15%
ex6.Otherfruitandvegetablejuices,excluding
apricotandpeachjuice:
aa)Containingaddedsugar 17%
bb)Other 18%
7.Mixtures :
exbb)Other,excludingmixturescontaining
eitherseparatelyortogether,over
25%ofgrape,citrusfruit,pineapple,
apple,pear,tomato,apricotorpeach
juice:
11.Containingaddedsugar 17%
22.Other 18%
b)Ofavalueof30u.a.orlessper100kgnetweight:
2.Grapefruitjuice:
aa)Withanaddedsugarcontentexceeding
30%byweight 12%+(L)
bb)Other 12%
4.Othercitrusfruitjuices:
aa)"Withanaddedsugarcontentexceeding
30%byweight 14%+(L)
bb)Withanaddedsugarcontentof30%or
lessbyweight 14%
cc)Notcontainingaddedsugar 15%
7.Otherfruitandvegetablejuices:
exaa)Withanaddedsugarcontentexceeding
30%byweight,excludingapricotsand
peaches 17%+(L)
exbb)Withanaddedsugarcontentof30%or
lessbyweight,excludingapricotsand
peaches 17%
excc)Notcontainingaddedsugar,excluding
apricotsandpeaches 18%
8.Mixtures :
exbb)Other,excludingmixturescontaining,
eitherseparatelyortogether,over25%
ofgrape,citrusfruit,pineapple,apple,
pear,tomato,apricotorpeachjuice:
11.Withanaddedsugarcontentexceed­
ing30%byweight 17%+(L)

28.12.73 OfficialJournaloftheEuropeanCommunities NoL358/107
CCT
heading
NoDescriptionRate
ofduty
20.07
(cont'd)22.Withanaddedsugarcontentof
30%orlessbyweight 17%
33.Notcontainingaddedsugar 18%
21.01Roastedchicoryandotherroastedcoffeesubstitutes;extracts,
essencesandconcentrates thereof:
A.Roastedchicoryandotherroastedcoffeesubstitutes :
II.Other 4%+vc
B.Extracts,essencesandconcentrates oftheproducts
describedundersubheadingA:
II.Other 8%+vc
21.02Extracts,essencesorconcentrates ,ofcoffee,teaormaté;
preparationswithabasisofthoseextracts,essencesorcon­
centrates :
exA.Essencesorconcentrates ofcoffee 11%
B.Extracts,essencesorconcentrates ofteaormaté;
preparationswithabasisofthoseextracts,essencesor
concentrates 6%
21.03Mustardflourandpreparedmustard:
A.Mustardflour,inimmediatepackingsofanetcapacity:
I.Of1kgorless 4%
II.Ofmorethan1kg Free
B.Preparedmustard 13%
21.04 Sauces;mixedcondimentsandmixedseasonings :
exB.Other,excludingsauceswithavegetableoilbasis...11%
21.05Soupsandbroths,inliquid,solidorpowderform;homogen­
isedcompositefoodpreparations :
A.Soupsandbroths,inliquid,solidorpowderform 14%
21.06Naturalyeasts(activeorinactive);preparedbakingpowders:
A.Activenaturalyeasts:
I.Cultureyeast 10%
II.Bakers'yeast:
a)Dried 7%+vc
b)Other 7%+vc
III.Other 14%
B.Inactivenaturalyeasts:
I.Intablet,cubeorsimilarform,orinimmediatepackings
ofanetcapacityof1kgorless
II.Other8%
5%
C.Preparedbakingpowders 6%
21.07Foodpreparationsnotelsewherespecifiedorincluded:
A.Cerealsingrainorearform,pre-cookedorotherwise
prepared 6·5%+vc

NoL358/108 OfficialJournaloftheEuropeanCommunities 28.12.73
CCT
heading
NoDescriptionRate
ofduty
21.07
fcont'd)F.Other:
I.Containingnomilkfatsorcontaininglessthan1-5%
byweightofsuchfats:
a)Containingnosucroseorcontaininglessthan5%
byweightofsucrose(includinginvensugarexpressed
assucrose):
ex1.Containingnostarchorlessthan5%by
weightofstarch
—Palmtreecores 12%
22.01Waters,includingspawatersandaeratedwaters;iceandsnow:
A.Spawaters,naturalorartificial;aeratedwaters Free
22.02Lemonade,flavouredspawatersandflavouredaeratedwaters,
andothernon-alcoholic beverages,notincludingfruitand
vegetablejuicesfallingwithinheadingNo20.07:
A.Notcontainingmilkormilkfats 8%
22.03 Beermadefrommalt 19%
23.01Floursandmeals,ofmeat,offals,fish,crustaceansormolluscs,
unfitforhumanconsumption ;greaves:
B.Floursandmealsoffish,crustaceansormolluscs Free
23.02Bran,sharpsandotherresiduesderivedfromthesifting,
millingorworkingofcerealsorofleguminousvegetables :
B.Ofleguminousvegetables6%
23.06Productsofvegetableoriginofakindusedforanimalfood,
notelsewherespecifiedorincluded:
B.Other Free
23.07Sweetenedforage;otherpreparationsofakindusedinanimal
feeding:
A.Fishormarinemammalsolubles 2%
C.Other 8%
24.02Manufactured tobacco;tobaccoextractsandessences :
D.Chewingtobaccoandsnuff 52%
E.Other,includingagglomerated tobaccointheformof
sheetsorstrip 19%

28.12.73 OfficialJournaloftheEuropeanCommunities NoL358/109
Abbreviations
(L):indicatesthatthegoodsreferredtoaresubjecttothelevysystem;
vc:indicatesthatthegoodsreferredtoaresubjecttoachargebasedonavariablecomponent
whichisspecifiedundertheregulationsconcerningtradeincertaingoodsresultingfrom
theprocessingofagriculturalproducts;
adf:indicatesthatadditionaldutymaybeleviedontheflourcontentoftheproductsconcerned;
ads:indicatesthatadditionaldutymaybeleviedonthesugarcontentoftheproductsconcerned;

NoL358/110 OfficialJournaloftheEuropeanCommunities 28.12.73
ANNEXB
Listofproductsinrespectofwhichthedifferencebetweenthelowestdutiesappliedon1January
1972tothedevelopingcountriesbyDenmark,IrelandandtheUnitedKingdomandtheCommon
CustomsTariffdutiesmustbereducedby20%inaccordancewithArticle1ofthisRegulation (a)
CCT
heading
NoDescription
07.04Dried,dehydratedorevaporatedvegetables,whole,cut,sliced,brokenorin
powderbutnotfurtherprepared:
exB.Other:
—Mushrooms ,dried,dehydratedorevaporated ;
—Horse-radish (Cochleariaarmoracia)
08.05NutsotherthanthosefallingwithinheadingNo08.01,freshordried,shelled
ornot:
D.Pistachios
E.Pecans
F.Areca(orbetel)andcola
exG.Other(excludinghazel-nuts)
08.10Fruit(whetherornotcooked),preservedbyfreezing,notcontainingadded
sugar:
exB.Other:
—Quinces
—FruitfallingwithinheadingNo08.01,excludingpineapples;grapefruit
andpomelos,whortleberries ,bilberries,blackberries
08.11Fruitprovisionallypreserved (forexample,bysulphurdioxidegas,inbrine,
insulphurwaterorinotherpreservativesolutions),butunsuitableinthatstate
forimmediateconsumption :
C.Pawpaws
exD.Other:
—Quinces
—FruitfallingwithinheadingNo08.01,excludingpineapples,grapefruit
andpomelos,whortleberries ,bilberries,blackberries
08.12Fruit,dried,otherthanthatfallingwithinheadingNo08.01,08.02,08.03,
08.04or08.05:
E.Pawpaws
exG.Others:
—Tamarind (pods,pulp)
(a)Preferencesarenottobegrantedinrespectoftheproducts,markedwithanasterisk,originatinginRomania.

28.12.73 OfficialJournaloftheEuropeanCommunities NoL358/111
CCT
heading
NoDescription
08.13 Peelofmelonsandcitrusfruit,fresh,frozen,driedorprovisionallypreserved
inbrine,insulphurwaterorinotherpreservativesolutions
16.02(a)Otherpreparedorpreservedmeatormeatoffal:
B.Other:
III.Other:
b)Other:
ex1.Containingbovinemeatoroffal:
—Preparedorpreservedbovinetongue
20.01(*)Vegetablesandfruit,preparedorpreservedbyvinegaroraceticacid,with
orwithoutsugar,whetherornotcontainingsait,spicesormustard:
exB.Other,excludinggherkins,cucumbers,'mixedpickles'andsweetpeppers
20.02Vegetablespreparedorpreservedotherwisethanbyvinegaroraceticacid:
E.Sauerkraut
exF.Capers
20.03Fruitpreservedbyfreezing,containingaddedsugar:
exA.Withasugarcontentexceeding13%byweight:
—FruitfallingwithinheadingNo08.01,excludingpineapples
exB.Other:
—FruitfallingwithinheadingNo08.01,excludingpineapples
20.04Fruit,fruit-peelandpartsofplants,preservedbysugar(drained,glacéor
crystallized ):
B.Other:
exI.Withasugarcontentexceeding13%byweight:
—FruitfallingwithinheadingNo08.01,excludingpineapples ...
exII.Other:
—FruitfallingwithinheadingNo08.01,excludingpineapples ...
20.05Jams,fruitjellies,marmalades,fruitpuréeandfruitpastes,beingcooked
preparations ,whetherornotcontainingaddedsugar:
B.Jamsandmarmaladesofcitrusfruit:
exI.Withasugarcontentexceeding30%byweight,excludingorange
jamandmarmalade
exII.Withasugarcontentexceeding13%butnotexceeding30%by
weight,excludingorangejamandmarmalade
exIII.Other,excludingorangejamandmarmalade
C.Other:
I.Withasugarcontentexceeding30%byweight:
exb)Other:
—OffruitfallingwithinheadingNo08.01,excluding
pineapples
(a)ThisheadingshallbedeletedfromthisAnnexfrom1April1974.

NoL358/112 OfficialJournaloftheEuropeanCommunities 28.12.73
CCT
heading
NoDescription
20.05
(cont'd)
20.06exII.Withasugarcontentexceeding13%butnotexceeding30%by
weight:
—OffruitfallingwithinheadingNo08.01,excludingpineapples .
exIII.Other:
—OffruitfallingwithinheadingNo08.01,excludingpineapples .
Fruit,otherwisepreparedorpreserved,whetherornotcontainingadded
sugarorspirit:
A.Nuts(includingground-nuts),roasted,inimmediatepackingsofanet
capacity:
I.Ofmorethan1kg
II.Of1kgorless
B.Other:
I.Containingaddedspirit:
a)Ginger
b)Pineapples,inimmediatepackingsofanetcapacity:
1.Ofmorethan1kg:
aa)Withasugarcontentexceeding17%byweight
bb)Other
2.Of1kgorless:
aa)Withasugarcontentexceeding19%byweight
bb)Other
c)Grapes:
1.Withasugarcontentexceeding13%byweight
2.Other
d)Peaches,pearsandapricots,inimmediatepackingsofanetcapacity:
1.Ofmorethan1kg:
aa)Withasugarcontentexceeding13%byweight
bb)Other
2.Of1kgorless:
aa)Withasugarcontentexceeding15%byweight
bb)Other
e)Otherfruits:
ex1.Withasugarcontentexceeding9%byweight,excluding
cherries
ex2.Other
f)Mixturesoffruit:
1.Withasugarcontentexceeding9%byweight
2.Other
II.Notcontainingaddedspirit:
a)Containingaddedsugar,inimmediatepackingsofanetcapacity
ofmorethan1kg:
2.Grapefruitsegments
3.Mandarins
4.Grapes
ex7.Otherfruits:
—FruitfallingwithinheadingNo0801,excludingpineapples
—Tamarind(pods,pulp)

NoL358/113 28.12.73 OfficialJournaloftheEuropeanCommunities
CCT
heading
NoDescription
20.06
(cont'd)
20.07*)b)Containingaddedsugar,inimmediatepackingsofanetcapacity
of1kgorless:
2.Grapefruitsegments
3.Mandarins
4.Grapes
ex7.Otherfruits:
—FruitfallingwithinheadingNo08.01,excludingpineapples
c)Notcontainingaddedsugar,inimmediatepackingsofanetcapacity:
1.Of4-5kgormore:
excc)Otherfruits:
—FruitsfallingwithinheadingNo08.01,excluding
pineapples
ex2.Oflessthan4-5kg:
—FruitfallingwithinheadingNo08.01,excludingpineapples
Fruitjuices(includinggrapemust)andvegetablejuices,whetherornotcon­
tainingaddedsugar,butunfermented'and notcontainingspirit:
A.Ofaspecificgravityexceeding1-33at15°C:
III.Other:
exa)Ofavalueexceeding30u.a.per100kgnetweight:
—FruitsfallingwithinheadingNo08.01,excludingpineapples
b)Ofavaluenotexceeding30u.a.per100kgnetweight:
ex1.Withanaddedsugarcontentexceeding30%byweight:
—FruitsfallingwithinheadingNo08.01,excluding
pineapples
2.Other:
—FruitsfallingwithinheadingNo08.01,excluding
pineapples
B.Ofaspecificgravityof1-33orlessat15°C:
II.Other:
a)Ofavalueexceeding30u.a.per100kgnetweight:
2.Grapefruitjuice
ex3.Othercitrusfruitjuices:
aa)Containingaddedsugar
bb)Other
ex6.Otherfruitandvegetablejuices,excludingapricotandpeach
juice:
aa)Containingaddedsugar
bb)Other
7.Mixtures :
exbb)Other,excludingmixturescontaining,eitherseparately
ortogether,over25%ofgrape,citrusfruit,pineapple,
apple,pear,tomato,apricotorpeachjuice:
11.Containingaddedsugar
22.Other
b)Ofavalueof30u.a.orlessper100kgnetweight:
2.Grapefruitjuice:

NoL358/114 OfficialJournaloftheEuropeanCommunities 28.12.73 .
CCT
heading
NoDescription
20.07
(cont'd)aa)Withanaddedsugarcontentexceeding30%byweight...
bb)Other
4.Othercitrusfruitjuices:
aa)Withanaddedsugarcontentexceeding30%byweight...
bb)Withanaddedsugarcontentof30%orlessbyweight...
cc)Notcontainingaddedsugar
7.Otherfruitandvegetablejuices:
exaa)Withanaddedsugarcontentexceeding30%byweight,
excludingapricotsandpeaches
exbb)Withanaddedsugarcontentof30%orlessbyweight,
excludingapricotsandpeaches
excc)Notcontainingaddedsugar,excludingapricotsand
peaches
8.Mixtures :
exbb)Other,excludingmixturescontaining,eitherseparately
ortogether,over25%ofgrape,citrusfruit,pineapple,
apple,pear,tomato,apricotorpeachjuice:
11.Withanaddedsugarcontentexceeding30%by
weight
22.Withanaddedcontentof30%orlessbyweight..
33.Notcontainingaddedsugar

28.12.73 OfficialJournaloftheEuropeanCommunities NoL358/115
ANNEXC
Listofdevelopingcountriesandterritoriesenjoyinggeneralizedtariffpreferences
INDEPENDENT COUNTRIES
Afghanistan India Rwanda
Algeria Indonesia SaudiArabia
Argentina Iran Senegal
Bahamas Iraq· SierraLeone
Bahrain IvoryCoast Singapore
Bangladesh Jamaica Somalia
Barbados Jordan SriLanka
Bhutan Kenya Sudan
Bolivia KhmerRepublic Swaziland
Botswana Korea(South) Syria
Brazil Kuwait Tanzania
Burma Laos Thailand
Burundi Lebanon Togo
CameroonLesothoTonga
CentralAfricanRepublicLiberia TrinidadandTobago
Chad Libya Tunisia
Chile MalagasyRepublic Uganda
Colombia Malawi UnitedArabEmirates:
Congo,People'sRepublicof Malaysia AbuDhabi
CostaRica MaldiveIslands Dubai
Cuba Mali RasalKhaimah
Cyprus Mauritania Fujairah
Dahomey Mauritius Ajman
DominicanRepublic Mexico Sharjah
Ecuador Morocco UmmalQaiwain
Egypt,ArabRepublicof Nauru UpperVolta
ElSalvador Nepal Uruguay
EquatorialGuinea Nicaragua Venezuela
Ethiopia Niger Vietnam,Republicof
Fiji Nigeria WesternSamoa
Gabon Oman Yemen,People'sDemocratic
Gambia Pakistan Republicof
Ghana Panama YemenArabRepublic
Guatemala Paraguay Yugoslavia
Guinea Peru Zaire
Guyana Philippines Zambia
Haiti Qatar
Honduras Romania

NoL358/116 OfficialJournaloftheEuropeanCommunities 28.12.73
COUNTRIES ANDTERRITORIES
dependentoradministered,orforwhoseexternalrelationsMemberStatesoftheCommunity
orthirdcountriesarewhollyorpartlyresponsible
AfarsandIssas(Territoryofthe)
Angola(includingCabinda)
AustralianAntarcticTerritory
Belize
Bermuda
BritishAntarcticTerritory
BritishIndianOceanTerritory(Aldabra,Farquhar,ChagosArchipelago ,DesRoches)
BritishPacificOcean(x)
Brunei
CapeVerdeIslands
CaymanIslandsandDependencies
ChristmasIsland
Cocos(Keeling)Islands
ComoroArchipelago
CornIslandsandSwanIslands
FalklandIslandsandDependencies
FrenchPolynesia
FrenchSouthernandAntarcticTerritories
Gibraltar
HeardIslandandMacDonaldIslands
HongKong
LeewardIslands(2)
Macao
Mozambique
NetherlandsAntilles
NewCaledoniaandDependencies
NorfolkIslands
PacificIslandsadministeredbytheUnitedStatesofAmericaorunderUnitedStatestrusteeship (3)
Papua-NewGuinea
PortugueseGuinea
PortugueseTimor
StHelena(includingAscension,GoughIsland,andTristandaCunha)
SaintPierreandMiquelon
SaoTomeandPrincipe
Seychelles(includingAmirantes)
Sikkim
SpanishterritoriesinAfrica
Surinam
TerritoriesforwhichNewZealandisresponsible (CookIslands,NiuweIsland,TokelauIslands
andRossDependency )
TurksandCaocosIslands
VirginIslandsoftheUnitedStates(StCroix,StThomas,StJohn,etc.)
WallisandFutunaIslands
WindwardIslands(4)
Note:Theabovelistsmaybeamendedsubsequentlytotakeaccountofchangesintheinter­
nationalstatusofcountriesorterritories .
(l)GilbertandElliceIslands,BritishSolomonIslands,NewHebrides,Condominium ,andPitcairnIslands.
(')Antigua,Montserrat,StKitts-Nevis-Anguilla ,BritishVirginIslands.
(3)ThePacificIslandsadministered bytheUnitedStatesofAmericainclude:Guam,AmericanSamoa(includingSwain's
Island),MidwayIslands,JohnstonandSandIslands,WakeIslandandheTrustTerritoryofthePacificIslands(the
Caroline,MarianasandMarshallIslands).
(4)Dominica,Grenada,StLucia,StVincent.