NoL28/14 OfficialJournaloftheEuropeanCommunities 1.2.73
REGULATION (EEC)No232/73OFTHECOUNCIL
of31January1973
ontheimplementation ofArticle47oftheActconcerningtheConditionsofAccession
andtheAdjustmentstotheTreaties,concerningthesystemoftradeapplicabletothe
goodscoveredbyRegulation (EEC)No1059/69
THECOUNCILOFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingthe
EuropeanEconomicCommunity ;
HavingregardtotheTreatyconcerningthe
AccessionofnewMembefStatestotheEuropean
EconomicCommunityandtheEuropeanAtomic
EnergyCommunitysignedatBrusselson22January
1972(*),andinparticularArticle47(5)oftheAct
annexedthereto;
HavingregardtotheproposalfromtheCommission ;
WhereasArticle47oftheActofAccession
establishestherulesgoverningthegoodscoveredby
CouncilRegulation (EEC)No1059/69of28May
1969determiningthesystemoftradeapplicableto
certaingoodsprocessedfromagricultural
products(2);whereastheserulesconcernin
particularthedetermination ofthechargeapplicable
whenthegoodsinquestionareimported,which
charge,accordingtoArticle5ofthatRegulation,is
composedofanadvaloremdutyconstitutingthe
fixedcomponent,andofavariablecomponent;
Whereasitisnecessarytodeterminetherateofthe
customsdutyconstitutingthefixedcomponent
applicablebyeachofthenewMemberStates;
whereasthedutiesappliedon1January1972by
DenmarkandtheUnitedKingdomonimportsofthe
goodsinquestionweredesignedexclusivelytoensure
protectionoftheindustrymanufacturing those
goods;whereas,ontheotherhand,therateofthe
fixedcomponentapplicabletoimportsintoIreland
mustbedetermined,accordingtoArticle47(2)ofthe
ActofAccession,byseparatingitoutfromthe
protectionappliedbythatStateon1January1972;
Whereas,accordingtoArticle47(3)oftheActof
Accession,thenewMemberStatesshall,forthe
goodscoveredbyRegulation (EEC)No1059/69,
applyinfulltheCommonCustomsTariff
nomenclature by1February1973atthelatest;
whereasthisobligationinvolvestheapplicationof
onlyonefixedcomponentforeachofthespecificationsoftheCommonCustomsTariffinthe
tradeofthenewMemberStateswiththeCommunity
asoriginallyconstitutedandwiththirdcountries;
Whereas,however,on1January1972thenew
MemberStatesappliedpreferentialtreatmentin
favourofcertaincountriesbasedonanomenclature
notcorresponding totheCommonCustomsTariff
nomenclature ;whereas,withregardtothesecases,
therateofcustomsdutyappliedonthatdateistaken
intoconsiderationindeterminingthebasicrateofthe
fixedcomponent ;
Whereasthevariablecomponentapplicablewhenthe
goodsinquestionareimportedintothenewMember
Statesfromthirdcountriesis,accordingtoArticle47
(1)oftheActofAccession,reducedorincreased,as
thecasemaybe,byacompensatory amountunder
theconditionslaiddowninArticle55(1)(b)ofthe
sameAct;whereas,intradebetweentheCommunity
asoriginallyconstitutedandthenewMemberStates
andintradebetweenthenewMemberStates,a
compensatoryamountdeterminedonthebaseofthe
compensatory amountsreferredtoinArticle55(1)
(a)ofthesaidActisappliedtothesamegoods;
Whereas,pursuanttoArticle6ofRegulation (EEC)
1059/69,theCommissionfixesforeachatquarterly
intervals,andforallgoods,theamountofthe
variablecomponentapplicableonimportsintothe
Communityfromthirdcountries;whereasthesame
procedureapplieswiththesameperiodicitytofixing
thecompensatoryamountsapplicableonimports;
Whereas,however,thechargetobeappliedbya
MemberStatetoimportsfromthirdcountriesand
thechargetobeappliedbythisMemberStateto
importsfromanotherMemberStatearecomposedof
afixedcomponentand,asthecasemaybe,ofa
variablecomponentoracompensatory amount;
whereasthedifferencebetweenthesetwocharges
remainsconstantifeachofthemarereducedbythe
sameamount;whereas,however,thisreduction
cannotexceedtheamountofthebasicfixed
componentwithoutaffectingthecompensatory
amount;whereas,therefore,theprovisionsofArticles
33and55paragraphs5and6oftheActofAccession
arecompliedwithwherethechargetobeappliedby
aMemberStatetoimportsfromanotherMember
Statedoesnotexceedthechargetobeappliedbythe(!)OJNoL73,27.3.1972,p.5.
(2)OJNoL141,12.6.1969,p.1.

1.2.73 OfficialJournaloftheEuropeanCommunities NoL28/15
firstMemberStatetoimportsfromthirdcountries,
reducedbythedifferencebetweenthefixed
componentapplicabletoimportsfromthesaid
countriesandthefixedcomponentapplicableto
importsfromtheotherMemberState;
Whereasitisnecessarytodetermine,withaviewto
theapplicationoftheprovisionsofArticle8of
Regulation (EEC)No1059/69,theconditionsunder
whichthenewMemberStatesmustintroducethe
maximumdutiesprovidedforintheCommon
CustomsTariff:mentionedinparagraph1,firstsubparagraph ,ifthe
latterislowerthanthefirst-mentioned rate.
Thebasicrateofthecustomsdutyconstitutingthe
fixedcomponentinthechargeapplicableonimports
intoDenmarkortheUnitedKingdomfromFinland
andNorwayshallbetherateofthecustomsduty
applicabletothesecountrieson1January1972,or
theratementionedinparagraph 1,first
subparagraph ,ifthelatterislowerthanthe
first-mentioned rate.
3.Thebasicrateofthecustomsdutyconstituting
thefixedcomponentinthechargeapplicableon
importsintoDenmarkortheUnitedKingdomfrom
Irelandshallbetheratementionedinparagraph1,
firstsubparagraph .
4.Thebasicrateofthecustomsdutyconstituting
thefixedcomponentinthechargeapplicableon
importsintoIrelandfromDenmarkshallbetherate
mentionedinparagraph1.
Thebasicrateofthecustomsdutyconstitutingthe
fixedcomponentinthechargeapplicableonimports
intoIrelandfrom:HASADOPTEDTHISREGULATION :
Article1
(a)theUnitedKingdom,1.Foranyoftheheadingsandsubheadingsinthe
CommonCustomsTariffconcerninggoodscovered
byRegulation (EEC)No1059/69,thebasicrateof
thecustomsdutyconstitutingthefitfedcomponentin
thechargeapplicableonimportationofthesegoods
intoeachofthenewMemberStatesfromthe
Communityasoriginallyconstitutedand,without
prejudicetotheprovisionsofparagraphs2,second
andthirdsubparagraphs ,4,secondsubparagraph
under(b),and5(b),fromthirdcountries,shallbe
thatgiveninAnnexItothisRegulation .
However,asfarasconcernsthegoodsmentionedin
AnnexIIimportedintoIreland,thebasicrate
referredtoaboveisreducedtotheratesmentionedin
thisAnnex.
2.Thebasicrateofthecustomsdutyconstituting
thefixedcomponentinthechargeapplicableon
imports:
(a)intoDenmarkfromtheUnitedKingdom,
(b)intotheUnitedKingdomfromDenmark,
shallbetherateofthecustomsdutyapplicableto
thesecountrieson1January1972,ortherate
mentionedinparagraph1,firstsubparagraph ,ifthe
latterislowerthanthefirst-mentioned rate.(b)thecountriesoftheCommonwealth Preference
Area,
shallbetheratementionedinAnnexIII.
5.Thebasicrateofthecustomsdutyconstituting
thefixedcomponentinthechargeapplicableon
importsintotheUnitedKingdomfrom:
(a)Ireland,
(b)thecountriesoftheCommonwealth Preference
Area,
shallbetherateofthecustomsdutyapplicableto
thesecountrieson1January1972,ortherate
mentionedinparagraph1,firstsubparagraph ,ifthe
latterislowerthanthefirst-mentioned rate.
Article2
Thebasicrateofthecustomsdutyconstitutingthe
fixedcomponentinthechargeapplicableonimports
intoDenmarkorintotheUnitedKingdomfrom
Iceland,Austria,Portugal,SwedenandSwitzerland ,
pursuanttotheAgreementswiththesecountries
signedon22July1972andtotheInterimAgreement
withAustriaof22July1972(l)shallbetherate
providedforbytheseAgreements,ortherate1.Foreachoftheheadingsandsubheadingsinthe
CommonCustomsTariffconcerninggoodscovered
byRegulation (EEC)No1059/69andforeach
quarterofthecalendaryear,theCommissionshall
determine :
(a)—thecompensatory amountapplicableto
importsintotheCommunityasoriginally
constitutedfromeachofthenewMember
States;(!)OJNoL223,29.9.1972,p.1.

NoL28/16 OfficialJournaloftheEuropeanCommunities 1.2.73
—thecompensatory amountapplicableto
importsintoeachofthenewMemberStates
fromeachoftheothernewMemberStates
and,whereappropriate,fromtheCommunity
asoriginallyconstituted;
(b)theamountofthevariablecomponent,as
referredtoinArticle47(1),secondsubparagraph
oftheActofAccession,applicableonimports
fromthirdcountriesintoeachofthenew
MemberStates.
2.Eachofthecompensatory amountsreferredto
inparagraph1(a)shallbeequaltothesumofthe
compensatory amountsapplicable,duringthequarter
ofthecalendaryearconcerned,tothequantitiesof
thedifferentprimaryproductswhich,pursuanttothe
provisionsofRegulation (EEC)No1060/69,are
consideredashavingbeenusedinthemanufactureof
thegoodstowhichthiscompensatory amount
applies.2.ForproductsinrespectofwhichtheCommon
CustomsTariffprovidesforamaximumcharge,each
newMemberStateshallapplytothirdcountriesa
maximumchargecomposedof:
(a)insofarasthefixedadvaloremorspecificpartof
themaximumchargeisconcerned,thefixed
componentdeterminedunderArticle1alignedto
thelevelofthecommonmaximuminaccordance
withtheconditionslaiddowninArticle39(1)of
theActofAccession;
(b)insofarasthevariablepartofthemaximum
chargeisconcernedwhereapplicable,the
additionaldutyprovidedforinArticle8(2)of
Regulation (EEC)No1059/69reducedbythe
compensatory amountcorresponding tothe
quantityofsugarorflourtowhichtheadditional
dutyapplies.
3.Forthepurposeofapplyingtheprovisionsof
Article8(1)ofRegulation (EEC)No1059/69to
goodsimportedfromthirdcountriesintoeachofthe
newMemberStates,theCommissionshalldetermine
thefollowingonaquarterlybasis:
(a)theamountsoftheadditionalduties;
(b)thepricedifferencereferredtoinArticle8(2)(a).Article3
Article41.Thetotalamountofthefixedcomponentand
thecompensatoryamountappliedbyaMemberState
toimportsfromanotherMemberStateshallnot
exceedthetotalamountofthechargewhichthe
importingMemberStatecanimposeonthesame
goodsimportedfromthirdcountries,reducedbythe
differencebetweenthefixedcomponentapplicableto
thesaidcountriesandthefixedcomponent
applicabletosuchotherMemberState.ThisRegulationshallenterintoforceonthedayof
itspublicationintheOfficialJournalofthe
EuropeanCommunities .
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,31January1973.
FortheCouncil
ThePresident
A.LAVENS

1.2.73 OfficialJournaloftheEuropeanCommunities NoL28/17
ANNEXI
RateofthefixedcomponentsreferredtoinArticle1(1)firstsubparagraph
CCT
heading
NoDescriptionRateoffixedcomponent
Denmark UK Ireland
17.04Sugarconfectionery ,notcontainingcocoa:
B.Chewing-gum containingbyweightofsucrose(including
invertsugarexpressedassucrose):
I.Lessthan60%15%£0-2375/cwt
+10%25%
II.60%ormore 15%£0-2375/cwt
+10%25%
C.Whitechocolate 15%£0-2375/cwt
+10%67%
D.Other:
I.Containingnomilkfatsorcontaininglessthan1·5%
byweightofsuchfats:
a)Containingnosucroseorcontaininglessthan5%
byweightofsucrose(includinginvertsugar
expressedassucrose)15%£0-2375/cwt
+10%67%
b)Containingbyweightofsucrose(includinginvert
sugarexpressedassucrose):
1.5%ormorebutlessthan30% 15%£0-2375/cwt+10%67%
2.30%ormorebutlessthan40% 15%£0-2375/cwt
+10%67%
3.40%ormorebutlessthan50%:
aa)containingnostarch 15%£0-2375/cwt
+10%67%
bb)Other 15%£0-2375/cwt
+10%67%
4.50%ormorebutlessthan60% 15%£0-2375/cwt
+10%67%
5.60%ormorebutlessthan70% 15%£0-2375/cwt
+10%67%
6.70%ormorebutlessthan80% 15%¿0-2375/cwt
+10%67%
7.80%ormorebutlessthan90% 15%¿0-2375/cwt+10%67%
8.90%ormore 15%¿0-2375/cwt+10%67%

NoL28/18 OfficialJournaloftheEuropeanCommunities 1.2.73
CCT
heading
NoDescriptionRateoffixedcomponent
Denmark UK Ireland
17.04
(cont'd.)D.II.Other:
a)Containingnosucroseorcontaininglessthan5%
byweightofsucrose(includinginvertsugar
expressedassucrose)
b)Containingbyweightofsucrose(includinginvert
sugarexpressedassucrose):15%£0-2375/cwt
+10%67%
1.5%ormorebutlessthan30% 15%£0-2375/cwt
+10%67%
2.30%ormorebutlessthan50% 15%£0-2375/cwt
+10%67%
3.50%ormorebutlessthan70% 15%£0-2375/cwt
-I-10%67%
4.70%ormore 15%£0-2375/cwt
-j-10%67%
18.06Chocolateandotherfoodpreparationscontainingcocoa:
A.Cocoapowder,nototherwisesweetenedthanbythe
additionofsucrose,containingbyweightofsucrose:
I.Lessthan65% 15%£0-2500/cwt118%
II.65%ormorebutlessthan80% 15%£0-2500/cwt118%
III.80%ormore 15%£0-2500/cwt118%
B.Ice-cream (notincludingice-creampowder)andother
ices:
I.Containingnomilkfatsorcontaininglessthan3%
byweightofsuchfats 14%£0-2000/cwt
+10%76%
II.Containingbyweightofmilkfats:
a)3%ormorebutlessthan7% 14%£0-2000/cwt
+5%76%
b)7%ormore 14%£0-2000/cwt
+5%76%
C.Chocolateandchocolategoods,whetherornotfilled;
sugarconfectionery andsubstitutesthereformadefrom
sugarsubstitutionproducts,containingcocoa:
I.Containingnosucroseorcontaininglessthan5%
byweightofsucrose(includinginvertsugarexpressed
assucrose) 15%£0-2000/cwt76%
II.Other:
a)Containingnomilkfatsorcontaininglessthan
1-5%ofsuchfatsandcontainingbyweightof
sucrose(includinginvertsugarexpressedas
sucrose):
1.Lessthan50% 15%£0-2000/cwt76%
2.50%ormore 15%£0-2000/cwt76%

1.2.73 OfficialJournaloftheEuropeanCommunities NoL28/19
CCT
heading
NoDescriptionRateoffixedcomponent
Denmark UK Ireland
18.06
(cont'd)C.II.b)Containingbyweightofmilkfats:
1.1-5%ormorebutlessthan3% 15%£0-2000/cwt76%
2.3%ormorebutlessthan4-5% 15%£0-2000/cwt76%
3.4-5%ormorebutlessthan6% 15%£0-2000/cwt76%
4.6%ormore 15%£0-2000/cwt76%
D.Other:
I.Containingnomilkfatsorcontaininglessthan1-5%
byweightofsuchfats:
a)Inimmediatepackingsofanetcapacityof500g
orless 15%£0-2000/cwt76%
b)Other 15%£0-2000/cwt76%
II.Containingbyweightofmilkfats:
a)1-5%ormorebutlessthan6-5%:
1.Inimmediatepackingsofanetcapacityof
500gorless 15%£0-2000/cwt76%
2.Other 15%£0-2000/cwt76%
b)Morethan6-5%butlessthan26%:
1.Inimmediatepackingsofanetcapacityof
500gorless 15%£0-2000/cwt76%
2.Other:
aa)Chocolatemilkcrumb,containingmore
than6-5%butlessthan11%byweightof
milkfats,morethan6-5%butlessthan
15%byweightofcocoaandmorethan
50%butlessthan60%byweightof
sucrose(includinginvertsugarexpressed
assucrose) 15%£0-3000/cwt76%
bb)Other 15%£0-2000/cwt76%
c)26%ormore:
1 1.In1immediatepackingsofanetcapacityof
500gorless 15%£0-2000/cwt76%
2.Other 15%£0-2000/cwt76%
19.01Maltextracts :
A.Withadry-extractcontentof90%ormorebyweight 5%10%17-2p/lb
B.Other 5%10%17-2p/lb

NoL28/20 OfficialJournaloftheEuropeanCommunities 1.2.73
CCT
heading
NoDescriptionRateoffixedcomponent
Denmark UK Ireland
19.02Preparationsofflour,meal,starchormaltextract,ofakind
usedasinfantfoodorfordieteticorculinarypurposes,
containinglessthan50%byweightofcocoa:
A.Containingmaltextractandnotlessthan30%byweight
ofreducingsugars(expressedasmaltose) 7%10%17-3p/lb
B.Other:
I.Containingnomilkfatsorcontaininglessthan1-5%
byweightofsuchfats:
a)Containinglessthan14%byweightofstarch:
1.Containingnosucroseorcontaininglessthan
5%byweightofsucrose(includinginvert
sugarexpressedassucrose)9%10%74%
2.Containingbyweightofsucrose(including
invertsugarexpressedassucrose):
aa)5%ormorebutlessthan60% 9%10%74%
bb)60%ormore 9%10%74%
b)Containing14%ormorebutlessthan32%by
weightofstarch:
1.Containingnosucroseorcontaininglessthan
5%byweightofsucrose(includinginvert
sugarexpressedassucrose)9%10%74%
2.Other 9% 10%74%
c)Containing32%ormorebutlessthan45%by
weightofstarch:
1.Containingnosucroseorcontaininglessthan
5%byweightofsucrose(includinginvert
sugarexpressedassucrose)9%10%74%
2.Other 9%10%74%
d)Containing45%ormorebutlessthan65%by
weightofstarch:
1.Containingnosucroseorcontaininglessthan
5%byweightofsucrose(includinginvert
sugarexpressedassucrose)9%»10%74%
2.Other 9%10%74%
e)Containing65%ormorebutlessthan80%by
weightofstarch:
1.Containingnosucroseorcontaininglessthan
5%byweightofsucrose(includinginvert
sugarexpressedassucrose)9%10% 74%
2.Other 9%10% 74%

1.2.73 OfficialJournaloftheEuropeanCommunities NoL28/21
CCT
heading
NoDescription.Rateoffixedcomponent
Denmark UK Ireland
19.02
(cont'd)B.I.f)Containing80%ormorebutlessthan80%by
weightofstarch:
1.Containingnosucroseorcontaininglessthan
5%byweightofsucrose(includinginvert
sugarexpressedassucrose) 9%10%74%
2.Other 9%10%74%
g)Containing85%ormorebyweightofstarch 9%10%74%
II.Containingbyweightofmilkfats:
a)1-5%ormorebutlessthan5% 5%10%74%
b)5%ormore 5%10%74%
19.03Macaroni,spaghettiandsimilarproducts:
A.Containingeggs 15%10%56%
B.Other:
I.Containingnocommonwheatflourormeal 15%10%56%
II.Notspecified 15%10%56%
19.04Tapiocaandsago;tapiocaandsagosubstitutesobtainedfrom
potatoorotherstarches 10%exemption 3%
19.05Preparedfoodsobtainedbytheswellingorroastingofcereals
orcerealproducts(puffedrice,cornflakesandsimilar
products):
A.Obtainedfrommaize 5%10%3-5%
B.Obtainedfromrice 5%10%3-5%
C.Other 5%10%48-5%
19.06Communionwafers,emptycachetsofakindsuitablefor
pharmaceutical use,sealingwafers,ricepaperandsimilar
products exemption 10%21%
19.07Bread,ships'biscuitsandotherordinarybakers'wares,not
containingaddedsugar,honey,eggs,fats,cheeseorfruit:
A.Crispbread exemption 10%30%
B.Matzos exemption 10%exemption
C.Glutenbreadfordiabetics exemption 10%14%
D.Other,containingbyweightofstarch:«
I.Lessthan50% exemption 10%48%
II.50%ormore exemption 10%48%

NoL28/22 OfficialJournaloftheEuropeanCommunities 1.2.73
CCT
heading
NoDescriptionRateoffixedcomponent
Denmark UK Ireland
19.08Pastry,biscuits,cakesandotherfinebakers'wares,whether
ornotcontainingcocoainanyproportion :
A.Gingerbreadandthelike,containingbyweightof
sucrose(includinginvertsugarexpressedassucrose):
I.Lessthan30% 13%10%30%
II.30%ormorebutlessthan50% 13%10%30%
III.50%ormore 13%10%30%
B.Other:
I.Containingnostarchorcontaininglessthan5%by
weightofstarch,andcontainingbyweightofsucrose
(includinginvertsugarexpressedassucrose):
a)Lessthan70% 15%10%46%
b)70%ormore 15% 10%46%
II.Containing5%ormorebutlessthan32%by
weightofstarch:
a)Containingnosucroseorcontaininglessthan5%
byweightofsucrose(includinginvertsugar
expressedassucrose) 15%10%46%
b)Containing5%ormorebutlessthan30%by
weightofsucrose(includinginvertsugar
expressedassucrose):
1.Containingnomilkfatsorcontaininglessthan
1-5%byweightofsuchfats 15%10%46%
2.Other 9%10%46%
c)Containing30%ormorebutlessthan40%by
weightofsucrose(includinginvertsugar
expressedassucrose):
1.Containingnomilkfatsorcontaininglessthan
1·5%byweightofsuchfats 15%10%46%
2.Other 9%10%46%
d)Containing40%ormorebyweightofsucrose
(includinginvertsugarexpressedassucrose):
1.Containingnomilkfatsorcontaininglessthan
1-5%byweightofsuchfats 15%10%46%
2.Other 9%10%46%
III.Containing32%ormorebutlessthan50%by
weightofstarch:
a)Containingnosucroseorcontaininglessthan5%
byweightofsucrose(includinginvertsugar
expressedassucrose):
1.Containingnomilkfatsorcontaininglessthan
1-5%byweightofsuchfats 15%10%46%
2.Other 9%10%46%

1.2.73 OfficialJournaloftheEuropeanCommunities NoL28/23
CCT
heading
NoDescriptionRateoffixedcomponent
Denmark UK Ireland
19.08
(cont'd)B.III.b)Containing5%ormorebutlessthan20%by
weightofsucrose(includinginvertsugar
expressedassucrose):
1.Containingnomilkfatsorcontaininglessthan
1-5%byweightofsuchfats 15%10%46%
2.Other 9%10%46%
c)Containing20%ormorebyweightofsucrose
(includinginvertsugarexpressedassucrose):
1.Containingnomilkfatsorcontaininglessthan
1-5%byweightofsuchfats 15%10% 46%
2.Other 9%10%46%
IV.Containing50%ormorebutlessthan65%by
weightofstarch:
a)Containingnosucroseorcontaininglessthan5%
byweightofsucrose(includinginvertsugar
expressedassucrose):
1.Containingnomilkfatsorcontaininglessthan
1-5%byweightofsuchfats 15%10%46%
2.Other 9%10%46%
b)Containing5%ormorebyweightofsucrose
(includinginvertsugarexpressedassucrose):
1.Containingnomilkfatsorcontaininglessthan
1-5%byweightofsuchfats 15%10%46%
2.Other 9%10%46%
V.Containing65%ormorebyweightofstarch:
a)Containingnosucroseorcontaininglessthan5%
byweightofsucrose(includinginvertsugar
expressedassucrose) exemption 10%46%
b)Other 15%10%46%
21.01Roastedchicoryandotherroastedcoffeesubstitutes;extracts,
essencesandconcentratesthereof:
A.Roastedchicoryandotherroastedcoffeesubstitutes :
II.Other 5%10%exemption
B.Extracts,essencesandconcentratesoftheproducts
describedundersubheadingA:
II.Other 5%10%exemption
21.06Naturalyeasts(activeorinactive);preparedbakingpowders:
A.Activenaturalyeasts:
II.Bakers'yeast:
a)Dried 30%£0-3936/
100kg£1-44/cwt
b)Other 30%£0-3936/
100kg£1-44/cwt

NoL28/24 OfficialJournaloftheEuropeanCommunities 1.2.73
CCT
heading
NoDescriptionRateoffixedcomponent
Denmark UK Ireland
21.07Foodpreparationsnotelsewherespecifiedorincluded:
A.Cerealsingrainorearform,pre-cookedorotherwise
prepared:
I.Maize 2% 5%,40%
II.Rice 2%10%40%
III.Other 2% 10%40%
B.Ravioli,macaroni,spaghettiandsimilarproducts,not
stuffed,cooked,theforegoingpreparations ,stuffed;
whetherornotcooked:
I.Notstuffed,cooked 3%10%60%
II.Stuffed:
a)Cooked 3%6-4%60%
b)Other 3%10%60%
C,Ice-cream(notincludingice-creampowder)andotherices:
I.Containingnomilkfatsorcontaininglessthan3%
byweightofsuchfats 1%10% 2%
II.Containingbyweightofmilkfats:
a)3%ormorebutlessthan7% 1%10% 2%
b)7%ormore 1%10% 2%
D.Preparedyoghourt;preparedmilk,inpowderform,for
useasinfants'foodorfordieteticorculinarypurposes:
I.Preparedyoghourt:
a)Inpowderform,containingbyweightofmilkfats:
1.Lessthan1·5% 1%10%35%
2.1*5%ormore 1%10%35%
b)Other,containingbyweightofmilkfats:
1.Lessthan1-5% 1%10%¿0-8p/lb
2.1-5%ormorebutlessthan4% 1%10%i0-8p/lb
3.4%ormore 1%10%¿0-8p/lb
II.Other,containingbyweightofmilkfats:
a)Lessthan1·5%andcontainingbyweightofmilk
proteins(nitrogencontentX6-58):
1.Lessthan40% 1%10%24%
2.40%ormorebutlessthan55% 1%10%24%
3.55%ormorebutlessthan70% 1%10% 24%
4.70%ormore 1%10%24%
b)1-5%ormore 1%10%24%
E.Cheesefondues exemption 10%exemption

1.2.73 OfficialJournaloftheEuropeanCommunities NoL28/25
CCT
heading
NoDescriptionRateoffixedcomponent
Denmark UK Ireland
21.07 F.Other:
(cont'd)
I.ContainingnomilkfatsorcontainingLessthan1-5%
byweightofsuchfats:
a)Containingnosucroseorcontaininglessthan5%
byweightofsucrose(includinginvertsugar
expressedassucrose):
2.Containingbyweightofstarch:
aa)5%ormorebutlessthan32% 5% 9%45%
bb)32%ormorebutlessthan45% 5% 9%45%
cc)45%ormore 20% 9%45%
b)Containing5%ormorebutlessthan15%by
weightofsucrose(includinginvertsugar
expressedassucrose):
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Containingbyweightofstarch:
aa)5%ormorebutlessthan32% 5% 9%45%
bb)32%ormorebutlessthan45% 5% 9%45%
cc)45%ormore 5% 9%45%
c)Containing15%ormorebutlessthan30%by
weightofsucrose(includinginvertsugar
expressedassucrose:
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Containingbyweightofstarch:
aa)5%ormorebutlessthan32% 5% 9%45%
bb)32%ormorebutlessthan45% 5% 9%45%
cc)45%ormore 5% 9%45%
d)Containing30%ormorebutlessthan50%by
weightofsucrose(includinginvertsugar
expressedassucrose):
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Containingbyweightofstarch:
aa)5%ormorebutlessthan32% 5% 9%45%
bb)32%ormore 5% 9%45%
e)Containing50%ormore,butlessthan85%by
weightofsucrose (includinginvertsugar
expressedassucrose:
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Other 5% 9%45%

NoL28/26 OfficialJournaloftheEuropeanCommunities 1.2.73
CCT
heading
NoDescriptionRateoffixedcomponent
Denmark UK Ireland
21.07
(cont'd)F.Lf)Containing85%ormorebyweightofsucrose
(includinginvertsugarexpressedassucrose)
II.Containing1-5%ormorebutlessthan6%by
weightofmilkfats:
a)Containingnosucroseorcontaininglessthan5%
byweightofsucrose(includinginvertsugar
expressedassucrose):5% 9%45%
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Containingbyweightofstarch:
aa)5%ormorebutlessthan32% 5% 9%45%
bb)32%ormorebutlessthan45% 5%9% 45%
cc)45%ormore 5% 9%45%
b)Containing5%ormorebutlessthan15%by
weightofsucrose(includinginvertsugar
expressedassucrose):
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Containingbyweightofstarch:
aa)5%ormorebutlessthan32% 5% 9%45%
bb)32%ormore 5% 9%45%
c)Containing15%ormorebutlessthan30%by
weightofsucrose(includinginvertsugar
expressedassucrose):
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Containingbyweightofstarch:
aa)5%ormorebutlessthan32% 5% 9%45%
bb)32%ormore 5% 9%45%
d)Containing30%ormorebutlessthan50%by
weightofsucrose(includinginvertsugar
expressedassucrose)
1.Containingnostarchorcontaininglessthan
5%byweightofstarch5% 9%45%
2.Other 5% 9%45%
e)Containing50%ormorebyweightofsucrose
(includinginvertsugarexpressedassucrose) 5% 9%45%

1.2.73 OfficialJournaloftheEuropeanCommunities NoL28/27
CCT
heading
NoDescriptionRateoffixedcomponent
Denmark UK Ireland
21.07
(cont'd)F.III.Containing6%ormorebutlessthan12%by
weightofmilkfats:
a)Containingnosucroseorcontaininglessthan5%
byweightofsucrose(includinginvertsugar
expressedassucrose):
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5%9% 45%
2.Containingbyweightofstarch:
aa)5%ormorebutlessthan32% 5% 9%45%
bb)32%ormore 5% 9%45%
b)Containing5%ormorebutlessthan15%by
weightofsucrose(includinginvertsugar
expressedassucrose):
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Other 5% 9%45%
c)Containing15%ormorebutlessthan30%by
weightofsucrose(includinginvertsugar
expressedassucrose):
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Other 5% 9%45%
d)Containing30%ormorebutlessthan50%by
weightofsucrose(includinginvertsugar
expressedassucrose):*
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Other 5% 9%45%
e)Containing50%ormorebyweightofsucrose
(includinginvertsugarexpressedassucrose) 5% 9%45%
IV.Containing12%ormorebutlessthan18%by
weightofmilkfats:
a)Containingnosucroseorcontaininglessthan5%
byweightofsucrose(includinginvertsugar
expressedassucrose):
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Other 5% 9%45%
b)Containing5%ormorebutlessthan15%by
weightofsucrose(includinginvertsugar
expressedassucrose):
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Other 5% 9%45%
c)Containing15%ormorebyweightofsucrose
(includinginvertsugarexpressedassucrose) 5% 9%45%

NoL28/28 OfficialJournaloftheEuropeanCommunities 1.2.73
CCT
heading
NoDescriptionRateoffixedcomponent
Denmark UK Ireland
21.07
(cont'd)F.V.Containing18%ormorebutlessthan26%by
weightofmilkfats:
a)Containingnosucroseorcontaininglessthan
5%byweightofsucrose(includinginvertsugar
expressedassucrose):
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Other 5%"9%45%
b)Containing5%ormorebyweightofsucrose
(includinginvertsugarexpressedassucrose) 5% 9%45%
VI.Containing26%ormorebutlessthan45%by
weightofmilkfats:
a)Containingnosucrose,orcontaininglessthan
5%byweightofsucrose(includinginvertsugar
'expressedassucrose):
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Other 5% 9%45%
b)Containing5%ormorebutlessthan25%by
weightofsucrose(includinginvertsugar
expressedassucrose):
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Other 5% 9%45%
c)Containing25%ormorebyweightofsucrose
(includinginvertsugarexpressedassucrose)5% 9%45%
VII.Containing45%ormorebutlessthan65%by
weightofmilkfats:
a)Containingnosucroseorcontaininglessthan
5%byweightofsucrose(includinginvertsugar
expressedassucrosfe):
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Other 5% 9%45%
b)Containing5%ormorebyweightofsucrose
(includinginvertsugarexpressedassucrose):
1.Containingnostarchorcontaininglessthan
5%byweightofstarch 5% 9%45%
2.Other 5% 9%45%

1.2.73 OfficialJournaloftheEuropeanCommunities NoL28/29
CCT
heading
NoDescriptionRateoffixedcomponent
Denmark UK Ireland
21.07
Ccont'd)F.VIII.Containing65%ormorebutlessthan85%by
weightofmilkfats:
a)Containingnosucroseorcontaininglessthan
5%byweightofsucrose(includinginvertsugar
expressedassucrose)5% 9%45%
b)Other 5% 9%45%
IX.Containing85%ormorebyweightofmilkfats5% 9%45%
22.02Lemonade,flavouredspawatersandflavouredaerated
waters,andothernon-alcoholic beverages,notincludingfruit
andvegetablejuicesfallingwithinheadingNo20.07:
B.Other,containingbyweightofmilkfats:
I.Lessthan0·2% 17%10%7-43p/gallon
II.0-2%ormorebutlessthan2% 17%10%7-43p/gallon
III.2%ormore 17%10%7-43p/gallon
29.04Acyclicalcoholsandtheirhalogenated,sulphonated ,nitrated
ornitrosatedderivates:
C.Polyhydricalcohols:
II.Mannitol exemption 23%exemption
III.Sorbitol:
a)inaqueoussolution:
1.Containing2%orlessbyweightofmannitol,
calculatedonthesorbitolcontent exemption 23%exemption
2.Óther exemption 23%exemption
b)Other:
1.Containing2%orlessbyweightofmannitol,
calculatedonthesorbitolcontent exemption 23%exemption
2.Other exemption 23%exemption
35.05Dextrinsanddextringlues;solubleorroastedstarches,starch
glues:
A.Dextrins;solubleorroastedstarches 6-9%10% 2%
B.Gluesmadefromdextrinorfromstarch,containingby
weightofthosematerials:
I.Lessthan25% 6-9% '10% 2%
II.25%ormorebutlessthan,55% 6-9%10% 2%
III.55%ormorebutlessthan80% 6-9%10% 2%
IV.80%ormore 6-9%10% 2%

NoL28/30 OfficialJournaloftheEuropeanCommunities 1.2.73
CCT
heading
NoDescriptionRateoffixedcomponent
Denmark UK Ireland
38.12Preparedglazings,prepareddressingsandpreparedmordants,
ofakindusedinthetextile,paper,leatherorlikeindustries :
A.Preparedglazingandprepareddressings:
I.Withabasisofamylaceoussubstances,containingby
weightofthosesubstances :
a)Lessthan55% 6% 8%exemption
b)55%ormorebutlessthan70% 6% 8%exemption
c)70%ormorebutlessthan83% 6% 8%exemption
d)83%ormore 6% 8%exemption

1.2.73 OfficialJournaloftheEuropeanCommunities NoL28/31
ANNEXII
Goodstowhichthefixedcomponentreferredtointhefirstsubparagraph ofArticle1(1)is
applicableaccordingtothespecificationsoftheCommonCustomsTarifftobesetoutbyIreland
inanAnnextoitsCustomsTariffundertheCommonCustomsTariffheadingandsubheadings
CCT
heading
NoDescriptionRateoffixed
component
19.02 Preparationsofflour,meal,starchormaltextractofakind
usedasinfantfoodorfordieteticorculinarypurposes,
containinglessthan50%byweightofcocoa:
exBOther:
—Productsotherthanthosecontainingmaltextract,egg
powdersandeggsubstitutes:
—Sweetened :
—Preparationsofakindusedasinfantfoodorfor
dieteticpurposes:
—Containingdriedorpowderedmilk 0-2p/lb
—Other exemption
—Unsweetened :
—Containingdriedorpowderedmilk:
—Preparations (mixtures)containingwheatflour
fortheproductionofcakesandbread 0-2p/lb
—Other 0-2p/lb
—Custardpowders,icecreampowders 1-54p/lb
—Other,notcontainingwheatoranyproductof
wheatorpreparedmainlyfromalmonds exemption
19.05 Preparedfoodsobtainedbytheswellingorroastingofcereals
orcerealproducts(puffedrice,cornflakesandsimilar
products):
exCOther:
—Madefromorcontainingwheatoranyproductofwheat:
—Ofakindprincipallyusedasinfantfoodorfor
dieteticpurposes:
—Sweetened 6-7%
—Unsweetened exemption
19.08 Pastry,biscuits,cakesandotherfinebakers'wares,whether
ornotcontainingcocoainanyproportion :
exBOther:
—Unsweetened :
—Biscuitsandrusks,notcontainingcocoa 1-12p/lb
—Other:
—Notcontainingcocoaandnotmadefromor
containingwheatoranyproductofwheat exemption

NoL28/32 OfficialJournaloftheEuropeanCommunities 1.2.73
CCT
heading
NoDescriptionRateoffixed
component
21.07 Foodpreparationsnotelsewherespecifiedorincluded:
exDIIOther:
—Unsweetened 0-9p/lb
exFOther:
—Preparationscontainingdriedmilk(otherthansweetened
preparationsinpowderform) 0-09p/lb
—Unsweetened icecreampowders 1-2p/lb
—Additivesconsistingofamixtureofoneormore
•chemicalswithoneormorefoodstuffsforuseas
improversandnotfortheirnutritionalorflavouring
properties exemption
—Preparationsotherthanthoseabove,excluding:
—Nonalcoholicbeverages,intendedforconsumptionin
delutedform,whicharemadefromorcontainthe
juiceofblackcurrants oranyextractoressenceof
blackcurrants
—Unsweetenedpreparationsconsistingoffixedvegetable
oilsorfatsworkedbyemulsification
—Sweetenedpowdersandjellies
—Partsofplantsputupforuseasvegetables,notfalling
underanyotherheading
—Sweetened exemption
—Other:
—Notmadefromorcontainingwheatorany
productofwheat exemption

1.2.73 OfficialJournaloftheEuropeanCommunities NoL28/33
ANNEXIII
Basicrateoffixedcomponentreferredtointhesecondsubparagraph ofArticle1(2)accord­
ingtothespecificationsoftheCommonCustomsTariffor,asappropriatetobesetoutby
IrelandinanAnnextoitsCustomsTariffundertheheadingsandsubheadingsoftheCommon
CustomsTariff
CCT
heading
NoRateoffixedcomponentapplicable
toimportsfrom
, Description
UnitedKingdom CanadaOthercountries
ofthe
Commonwealth
preference
area
1 2 3 4 5
17.04Sugarconfectionery ,notcontainingcocoa:
BChewinggum 8-3%8-3%16-6%
CWhitechocolate 33-5%33-5%50-2%
DOther 33-5% 33-5%50-2%
18.06Chocolateandotherfoodpreparationscontainingcocoa:
ACocoapowder,nototherwisesweetenedthanbyadditionof
sucrose 78-6%78-6%78-6%
BIce-cream 50-6%50-6%50-6%
CChocolateandchocolategoods,whetherornotfilled;sugar
confectionery andsubstitutesthereformadefromsugar
substitutionproducts50-6%50-6%50-6%
DOther 50-6%50-6%50-6%
19.01 Maltextracts 3-4p/lb11-4p/lb
19.02Preparationsofflour,meal,starchormaltextracts,ofakind
usedasinfantfoodorfordieteticorculinarypurposes,
■containinglessthan50%byweightofcocoa:
—Containingmaltextract:
—Preparations (mixtures)containingwheatflourforthe
productionofcakesandbread 11-5p/lb11-5p/lb
—Other 3-4p/lb11-5p/lb
—Eggpowdersandeggsubstitutes,otherthanthose
preparations (mixtures)containingwheatflourforthe
productionofcakesandbread 5-2p/lb
—Preparationsotherthanthosementionedabove:
—Sweetened :
—Preparationsofakindusedasinfantfoodorfor
dieteticpurposes,containingdriedorpowdered
milk 0-06p/lb
—Other:
—Preparations (mixtures)containingwheatflour
fortheproductionofcakesandbread 13% 13%26%
—Other 3-9%13%26%

NoL28/34 OfficialJournaloftheEuropeanCommunities 1.2.73
CCT
heading
NoRateoffixedcomponentapplicable
toimportsfrom
Description
UnitedKingdom CanadaOthercountries
ofthe
Commonwealth
preference
area
1 2 3 4 5
19.02
(cont'd)—Unsweetened :
—Containingdriedorpowderedmilkotherthan
preparations (mixtures)containingwheatflourfor
theproductionofcakesandbread
—Custardpowders;icecreampowders
—Preparationsconsistingmainlyofalmonds:
—Preparations (mixtures)containingwheatflour
fortheproductionofcakesandbread
—Other:
—Madefromorcontainingwheatoranyproduct
ofwheat
—Other0-6p/lb
0-34p/lb
22-8%
7%
36-6%
exemption1-15p/lb
22-8%
22-8%
36-6%
exemption1*15p/lb
22-8%
22-8%
55%
exemption
19.03Macaroni,spaghettiandsimilarproducts 11-2%37-3%
19.04Tapiocaandsago;tapiocaandsagosubstitutesobtainedfrom
potatoorotherstarches 0-9%
19.05
A
B
CPreparedfoodsobtainedbytheswellingorroastingofcerealsorcerealproducts(puffedrice,corn-flakesandsimilar
products):
Obtainedfrommaize
Obtainedfromrice
Other:
—Madefromorcontainingwheatoranyproductofwheat:
—Ofakindprimarilyusedasinfantfoodorfordietetic
purposes :
—Sweetened
—Unsweetened
—Other:
—Sweetened
—Unsweetened0-87%
0-87%
0-17p/lb
8-7%
0-17p/lb
exemption0-7p/lb
29%
0-7p/lb
exemption0-7p/lb
0-7p/lb
exemption
19.06Communionwafers,emptycachetsofakindsuitablefor
pharmaceutical use,sealingwafers,ricepaperandsimilar
products:
—Wafersmadefromorcontainingwheatoranyproductof
wheat
—Waferpaper,ricepaperandothersimilarstarches
—Other:
—Madefromorcontainingwheatoranyproductof
wheat
—Other1-12p/lb
3*6p/cwt
4-2%
exemption1-12p/lb
12p/cwt
14%
exemption1-12p/lb
12p/cwt
exemption
19.07
A
C
DBread,ships'biscuitsandotherordinarybakers'wares,not
containingaddedsugar,honey,eggs,fats,cheeseorfruit:
Crispbread
Glutenbreadfordiabetics
Other20%
9-3%
32%20%
9-3%
32%20%
14%

1.2.73 OfficialJournaloftheEuropeanCommunities NoL28/35
CCT
heading
NoRateoffixedcomponentapplicable
toimportsfrom
Description
UnitedKingdom CanadaOthercountries
ofthe
Commonwealth
preference
area
1 2 3 4 5
19.08*
Pastry,biscuits,cakesandotherfinebakers'wares,whether
ornotcontainingcocoainanyproportion :
A
BGingerbreadandthelike:
—Containingcocoa
—Other
Other:
—Sweetened
—Containingcocoa
—Notcontainingcocoa:
—Biscuitsandrusks
—Other
—Unsweetened ,notcontainingcocoa,(madefromor)
containingwheatoranyproductofwheat(otherthan
biscuitsandrusks)20%
1-8p/lb
7-4p/lb
1-2p/lb
1-8p/lb
30-6%20%
1-8p/lb
7-4p/lb
1-2p/lb
1-8p/lb
30-6%20%
3-6p/lb
7-4p/lb
4-1p/lb
3-6p/lb
40%
21.06
A
IINaturalyeasts(activeorinactive);preparedbakingpowders:
Activenaturalyeasts:
Bakers'yeast £0-432/cwt
21.07Foodpreparationsnotelsewherespecifiedorincluded:
ACerealsingrainorearform,pre-cookedorotherwise
prepared 8%26-7%
BRavioli,macaroni,spaghettiandsimilarproducts,notstuffed,
cooked;theforegoingpreparations,stuffed,whetherornot
cooked 12%40%
CIce-cream 1-3%
DPreparedyoghurt;preparedmilk,inpowderform,ofakind
usedasinfants'foodorfordieteticorculinarypurposes:
I
a)
b)Preparedyoghurt:
—Inpowderedform:
—Sweetened
—Other
—Other:
—Sweetened11-6%
0-87p/lb
0-17p/lb11-6%
0-87p/lb
0-8p/lb24-3%
0-87p/lb
0-8p/lb
11Other: 0-9p/lb0-9p/lb0-9p/lb

NoL28/36 OfficialJournaloftheEuropeanCommunities 1.2.73
CCT
heading
NoRateoffixedcomponentapplicable
toimportsfrom
Description
UnitedKingdom CanadaOthercountries
ofthe
Commonwealth
preference
area
1 2 3 4 5
21.07
(cont'd)
FOther:
—Nonalcoholicbeverages,intendedforconsumption in
dilutedformwhicharemadefromorcontainthejuiceof
blackcurrantsoranyextractoressenceofblackcurrants 9% 30%
—Unsweetenedice-creampowders 0·27p/lb0-9p/lb0-9p/lb
—Unsweetenedpreparationsconsistingoffixedvegetable
oilsorfatsworkedbyemulsification8%26-7%40%
—Sweetenedpowdersandjellies 15%15%30%
—Partsofplantsputupforuseasvegetablesnotfalling
underanyotherheading8%26-7%40%
—Preparationsotherthanthosementionedaboveor
mentionedinAnnexIIunderthisheading:
—Unsweetened :
—Madefromorcontainingwheatoranyproductof
wheat 9%30%
—Other exemptionexemption exemption
35.05 Dextrinsanddextringlues;solubleorroastedstarches;starch
glues 0-6%(x)
(")0-4%forimportsfromNorthernIreland.