31.12.88 OfficialJournaloftheEuropeanCommunities NoL375/47
COUNCILREGULATION (EEC)No4258/88
of19December1988
applyinggeneralizedtariffpreferencesfor1989inrespectofcertainagriculturalproducts
originatingindevelopingcountries
THECOUNCILOFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity,andinparticularArticle113
thereof,
HavingregardtotheproposalfromtheCommis­
sion('),
HavingregardtotheopinionoftheEuropeanParlia­
ment(2),
HavingregardtotheopinionoftheEconomicand
SocialCommittee(3),
WhereaswithinthecontextofUNCTAD,theEuro­
peanEconomicCommunityofferedtogranttariffpre­
ferencesoncertainagriculturalproductsofChapters 1
to24oftheCommonCustomsTariffwhichoriginate
indevelopingcountries:whereasthepreferentialtreat­
mentproposedinthatofferconsists,inrespectofcer­
taingoodswhicharesubjecttothetradearrangements
laiddowninRegulation(EEC)No3033/80(4),ofa
reductioninthefixedcomponentofthechargeappli­
cabletosuchgoodsbyvirtueofthatRegulation,and,
inrespectofproductswhicharesubjecttothesingle
customsduty,ofareductioninsuchduty;whereaspre­
ferentialimportsoftheproductsconcernedshouldbe
effectedingeneralwithoutquantitativerestrictions;
Whereasthepositiveroleplayedbythissystemin
improvingaccessfordevelopingcountriestothemar­
ketsofthepreference-giving countrieswasrecognized
attheninthsessionoftheUNCTADSpecialCom­
mitteeonPreferences ;whereasitwasthereagreedthat
theobjectivesofthegeneralizedpreferencesscheme
wouldnotbefullyachievedbytheendof1980,that
consequentlyitshouldbeprolongedbeyondtheinitial
periodandthatanoverallreviewofthesystemshould
takeplacein1990;
WhereasitisdesirablethereforethattheCommunity
continuetoapplygeneralizedtariffpreferences,inthe
contextoftheconclusionsreachedinUNCTADandin
accordancewiththeintentionsexpressedinthesaidCommitteeinparticularbyallthepreference-giving
countries;
Whereasthetemporaryandnon-bindingnatureofthe
systemmeansthattheoffermaybewithdrawnwholly
orinpartatalaterstage,thusmaintainingthepossibil­
ityofremedyinganyunfavourable situationswhich
mightarise,includingintheAfrican,Caribbeanand
PacificStates(ACPStates)followingtheimplementa­
tionofthesystem;
WhereasexperiencefromtheapplicationoftheCom­
munityschemeinthefirst15yearshasshownthatthe
schemehastoanappreciableextentachievedits
intendedobjectives;whereasitisthereforeappropriate
tomaintainitsfundamentalfeatures,namelyareduc­
tionincustomsdutieswithoutanyrestrictioninthe
quantitiesimportedforcertainagriculturalproducts
listedinAnnexII,andareductionincustomsduties
withinthelimitsofCommunitytariffquotasforpre­
servedpineapples,extractsofcoffeeandtobacco;
Whereas,from1March1986,theKingdomofSpain
andthePortugueseRepublicshallapplytheCom­
munitysystemofgeneralizedpreferences,incompli­
ancewithArticles178and365oftheActofAccession;
Whereasinthemultilateraltradenegotiations ,in
accordancewithparagraph6oftheTokyoDeclaration,
theCommunityreaffirmedthatspecialtreatment
could,wheneverpossible,begrantedtotheleastdevel­
opedamongthedevelopingcountries:whereas,there­
fore,theagriculturalproductslistedinAnnexIV,ori­
ginatingintheleast-developed developingcountries
whichappearinthelistinAnnexVtothisRegulation,
shouldbetotallyexemptfromcustomsduties;
WhereasaccordingtothecaselawoftheCourtofJus­
ticeitisillegaltoallocateCommunityquotasamong
theMemberStatesunlesscompellingcircumstancesof
anadministrative ,technicaloreconomiccharacter
makeitimpossibletodootherwise;whereasinaddi­
tionincaseswhereallocationisdecidedupona
mechanismistobeprovidedsoastoprotecttheinteg­
rityofthecommoncustomstariff;
Whereasitisimpossiblewithinthebriefperiodbefore
theentryintoforceofthisRegulationfortheadminis­
trationsoftheMemberStatestocreatetheadministra­
tiveandtechnicalinfrastructure requiredforcentral­
izedadministration ofthequotasforagriculturalprod­
uctssetoutinAnnexI,itbeinginparticularimpossible
tosynchronizecomputerprogrammesbetweenthe(')OJNoC302,28.11.1988,p.88.0OJNoC326,19.12.1988.
P)OJNoC318,12.12.1988.
(«)OJNoL323,29.11.1988,p.1.

NoL375/48 OfficialJournaloftheEuropeanCommunities 31.12.88
MemberStatesandtheCommission ;whereasthetech­
nicalequipmentavailabletotheadministrations ofthe
MemberStatesvariesfromonetoanother,thusmaking
ituncertainthatwithintheshorttimeavailableit
wouldbepossibletoensureefficient ,secureandeven­
handedadministration ofthecentralizedschemein
1989;whereasitisanticipatedthatthesecompelling
circumstances willnotre-occurin1990andthereafter;
Whereasitisappropriatetoprovideforaprotective
mechanismbytheestablishment ofaCommunity
reserveof30%withasystemofautomatictransfer
fromtheMemberStatestothereserveoftheirallocated
sharesoncethereservehasbeenuseduptothe80%
level;inrespectofeachofthem,withoutquantitativelimita­
tions;whereasthebenefitofsuchpreferentialterms
shouldbereservedforproductsoriginatinginthecoun­
triesandterritoriesunderconsideration ,theconceptof
'originatingproducts'beingadoptedinaccordance
withCommissionRegulation(EEC)No693/88(3);
WhereastheRepublicofKoreadoesnottreattheCom­
munityonanequalfootingwithothertradepartners
andwhereasithastakendiscriminatory measuresin
respectoftheCommunityinthesphereoftheprotec­
tionofintellectualproperty;whereasthereforeitis
inappropriate thattheRepublicofKoreashouldben­
efitfromtheschemeofgeneralizedtariffpreferencesas
longasthispracticecontinues;
Whereasitisnecessarytoestablishcompletestatistics
onimportsadmittedinaccordancewiththeprovisions
ofthisRegulationandtoapplytothecollection,pre­
parationandtransmissionofthesestatisticsCouncil
Regulations (EEC)No1736/75(4)and(EEC)
No3367/87(5);
Whereas,sincetheKingdomofBelgium,theKingdom
oftheNetherlandsandtheGrandDuchyofLuxem­
bourgareunitedwithinandjointlyrepresentedbythe
BeneluxEconomicUnion,anymeasureconcerningthe
administration ofthesharesallocatedtothateconomic
unionmaybecarriedoutbyanyoneofitsmembers,Whereasif,inthecourseofthequotaperiod,theCom­
munityreserveisalmostfullyused,itisessentialthat
theMemberStatesreturntothesaidreserveallofthe
unusedpartoftheirshares,inordertoensurethatpart
ofaCommunitytariffqudtadoesnotremainunusedin
aMemberStatewhenitcouldbeutilizedinothers;
Whereasitisnecessarytoensureequalandcontinous
accessforallCommunityimporterstotheCommunity
tariffquotasandtheuninterrupted applicationofthe
ratelaiddownforsuchquotastoallimportsofthe
productsconcernedintoallMemberStatesuntilthe
quotasareusedup;HASADOPTEDTHISREGULATION :
Article1
Whereas,havingregardtotherulesapplyingtothe
repaymentorremissionofimportorexportduties,and
inparticulartoCouncilRegulation(EEC)No1430/
79(')andCommissionRegulation(EEC)No3040/
83(2),aprocedureshouldbelaiddowntoregularize
importsactuallymadewithinthequotasopenedunder
thisRegulationandthusprovisionshouldbemadefor
theCommissiontobeabletotakeappropriatemea­
sures;1.From1Januaryto31December1989,theCommon
Customsdutiesshallbe:
—partiallyortotallysuspendedwithintheframework
ofglobalquotasinrespectoftheproductslistedin
AnnexI,
—partiallyortotallysuspendedinrespectoftheprod­
uctslistedinAnnexII,
—totallysuspendedinrespectoftheproductslistedin
AnnexIV.
SpainandPortugalshallapplyontheimportsofprod­
uctsreferredtoabovethecustomsdutiesestablishedin
accordancewithArticles178and365ofthe1985Actof
Accession .
2.Thearrangementslaiddowninparagraph 1shall
applyonlyinrespectofproductsoriginatinginthe
countriesandterritories :
—listedinAnnexIII,asregardssomeproductsin
AnnexIandtheproductsinAnnexII,Whereassuchmethodsofadministration callforclose
andparticularlyrapidcooperationbetweentheMem­
berStatesandtheCommission ;
WhereasitisexpedientthattheCommunityshould
authorizetheimportationoftheproductsreferredtoin
AnnexII,originatinginthecountriesandterritories
listedinAnnexIII,subjecttothecustomsdutiesgiven
0OJNoL77,22.3.1988,p.1.
C)OJNoL183,14.7.1975,p.3.
(5)OJNoL321.ll.11.1987,p.3.(')OJNoL175,12.7.1979,p.1.0OJNoL297,29.10.1983,p.13.

31.12.88 OfficialJournaloftheEuropeanCommunities NoL375/49
Article3
Afirsttrancheof70%ofeachoftheCommunitytariff
quotaslistedinAnnexIshallbeapportionedamong
theMemberStates;thesharesforeachMemberState
shall,subjecttoArticle5,bevaliduntil31December
1989andshallbethoseindicatedincplumn6of
Ann6xIagainsteachproductsubjecttoquotaslisted
therein.
2.Thesecondtrancheofeachofthetariffquotas
shallconstitutethereservespecifiedineachcaseincol­
umn5ofAnnexI.—listedinAnnexV,asregardstheproductsin
AnnexesIandIV.
3.ThepreferencesgrantedbythisRegulationaresus­
pended,onatemporarybasis,forproductsoriginating
intheRepublicofKorea.
Thebenefitofthetariffquotasopenedforimportsof
unmanufactured tobaccosspecifiedinAnnexIisnot
grantedforproductsoriginatinginChina.
4.PreferentialentryasprovidedforinthisRegulation
shallbesubjecttoconformitywiththerulesoftheori­
ginofproductsdeterminedbyRegulation(EEC)
No693/88.
Entryunderthetariffquotaopenedforimportsof
unmanufactured Virginia'flue-cured'typetobaccos
shallbesubjecttotheproductionofacertificateof
authenticityissuedbyoneoftheauthoritieslistedin
AnnexItoCommissionRegulation(EEC)No4128/Article4
WhereaMemberStatehasusedallofitsquotashareit
drawsonthereserveinaccordancewiththeprocedures
laiddowninArticle8relatingtofixedduty-free
amounts .
870.
Piscoandsingani,listedinAnnexesIIandIVandfall­
ingwithinCNcodeex22089051,andtequilafalling
withinCNcodeex22089053,shallqualifyforthepre­
ferentialsystemsubjecttotheproductionofacertifi­
cateofauthenticityappearinginthecertificateofori­
ginanddrawnupaccordingtotheprocedurereferred
toinRegulation(EEC)No693/88.
5.Thetariffquotasandthepartialortotalsuspen­
sionsofduties,withoutquantitativelimitations,shall
beadministeredinaccordancewiththefollowingpro­
visions.Article5
1.Onceatleast80%ofthereserveofoneofthetariff
quotas,asdefinedinArticle7(2),hasbeenusedup,
theCommission shallinformtheMemberStatesthere­
of.
2.ItshallalsonotifyMemberStatesinthiscaseof
thedatefromwhichdrawingsontheCommunity
reservemustbemadeaccordingtotheprovisionslaid
downinArticle8.
3.WithinatimelimitfixedbytheCommissionas
fromthedatereferredtoinparagraph2,MemberStates
shallberequiredtoreturntothereserveallthequanti­
tieswhichhavenotbeenusedonthatdate,withinthe
meaningofArticle6(2).SECTION I
Provisionsconcerningtheadministrationoftheglobal
Communitytariffquotas
Article2
CommunityimportsoftheproductslistedinAnnexI
shallbenefitfromthecustomsdutiesspecifiedforeach
product,withinthevolumesspecifiedincolumn5of
thatAnnex.
Thoseimportswhichenjoyexemptionfromcustoms
dutiesunderotherpreferentialtariffarrangements
grantedbytheCommunitymaynotbechargedagainst
thesetariffquotaslistedinAnnexI.Article6
1.TheMemberStatesshallensurefreeaccesstothe
sharesallocated,orthosethathavebeendrawnto
them,forimportersofthesaidgoods.TheMember
Statesshalltakealltheappropriatemeasurestoensure
thatthedrawingsthattheyeffectpursuanttoArticle3
maybechargedwithoutinterruptionagainstthequota
amounts.
2.TheextenttowhichaMemberStatehasusedupits
shareshallbedeterminedonthebasisofimportsofthe
saidgoodswhichhavebeenenteredforfreecirculation
andwhichareaccompaniedbyacertificateoforiginin
accordancewiththerulesreferredtoinArticle1(4). (')OJNoL387,31.12.1987,p.1.

NoL375/50 OfficialJournaloftheEuropeanCommunities 31.12.88
3.Goodsshallqualifyforatariffquotaonlyifthe
certificateoforiginreferredtoinparagraph2issubmit­
tedbeforethedateonwhichthelevyingofdutiesis
reintroduced .andshallinformeachofthemassoonasitreceives
notificationoftheexhaustingofthevolumesopened.
Itshallensurethatthedrawingwhichusesupanyof
thesequotasislimitedtothebalanceavailableand,to
thisend,specifytheamounttotheMemberState
whichproceedstothelastdrawing.
Thefactthatthequotaamountshavebeenusedshall
forthwithbebroughttothenoticeofMemberStates.
Thiscommunication shallbethesubjectofapublica­
tionintheOfficialJournaloftheEuropeanCommuni­
ties,CSeries.Article7
By28February1990,atthelatest,MemberStatesshall
notifytheCommissionofthefinaltotalofthequanti­
tieschargedandanybalanceofthesharesstillunused
at31December1989.Uptothelimitofthebalances
remaining,andattherequestoftheMemberStates,the
Commission shallauthorizetheMemberStatesto
makeanynecessaryregularization ofthequantities
chargedagainstimportsactuallymadeduringthe
periodrefferedtoinArticle1(1).TheCommission
shallinformtheMemberStatesthereof.SECTIONII
ProductsofChapters1to24oftheCommonCustoms
Tariffimportedwithoutquantitativelimitations
Article10
1.Communityimportsoftheproductslistedin
AnnexIIoriginatinginthecountrieslistedinAnnex
IIIshallbenefitfromthecustomsdutiesspecifiedfor
eachproduct,withoutprejudicetothelevyingofaddi­
tionaldutieswhichmaybeapplicable .
2.TheproductslistedinAnnexIVoriginatinginthe
countrieslistedinAnnexVshallbeimportedintothe
Communityfreeofcustomsdutieswithoutprejudiceto
thelevyingofadditionaldutieswhichmaybeappli­
cable.Article8
IfanimporterpresentsinaMemberState,whoseshare
isusedup,adeclarationofentryintofreecirculation,
includingarequestforpreferentialbenefitforaprod­
uctlistedinAnnexIandifthisdeclarationisaccepted
bythecustomsauthorities,theMemberStatecon­
cernedshallinformtheCommission anddrawan
amountcorresponding toitsrequirements .
Thedrawingrequests,withindicationofthedateof
acceptanceofthesaiddeclarations,mustbetransmit­
tedtotheCommissionwithoutdelay.
ThedrawingsaregrantedbytheCommissionbyrefer­
encetothedateofacceptanceofthedeclarationsof
entryintofreecirculationbythecustomsauthoritiesof
theMemberStateconcernedtotheextentthatthe
availablebalancesopermits.
IfaMemberStatedoesnotusethequantitiesdrawn,it
shallreturnthemassoonaspossibletothereserve.
Ifthequantitiesrequested,corresponding toacertain
date,aregreaterthantheavailablebalanceofthe
reserve,allocationshallbemadeonaproratabasis
withrespecttotherequestedquantities.MemberStates
shallbeinformedbytheCommissionofthedrawings
made.Article11
WheretheCommissionfindsthatimportsofproducts
benefitingfromthetreatmentprovidedforinArticle10
areimportedintotheCommunityinquantitiesorat
priceswhichplaceorarelikelytoplaceCommunity
producersofsimilarordirectlycompetitiveproductsat
aseriousdisadvantage ,thelevyingofcustomsduties
appliedwithintheCommunitymaybereintroducedin
wholeorinpartonimportsoftheproductsinquestion
fromthecountryorcountriesorterritoryorterritories
whicharethecauseofsuchdisadvantage .Suchmea­
suresmayalsobetakenintheeventofactualorpoten­
tialseriousdisadvantagewhichisconfinedtoasingle
regionoftheCommunity .
Article12
1.TheCommissionmaydecide,bymeansofaRegu­
lation,toreintroducethelevyingofcustomsdutiesfor
aspecifiedperiod,inordertoensurethatArticle11is
applied.
2.WhereactiononthepartoftheCommission is
requestedbyaMemberState,theformershallgiveitsArticle9
TheCommissionshallkeepaccountofthequantities
drawnbytheMemberStatesconformingtoArticle3

31.12.88 OfficialJournaloftheEuropeanCommunities NoL375/51
decisionwithinaperiodofnotmorethan10working
daysfromthedateofreceiptoftherequestandshall
informtheMemberStateofthisdecision.
3.EachMemberStatemayreferthemeasuretakenby
theCommissiontotheCouncilwithinaperiodof10
workingdaysfollowingthedateonwhichitwasnoti­
fied.ThefactthatthematterisreferredtotheCouncil
shallnotcausethemeasuretobesuspended.The
Councilshallmeetimmediately .Itmay,actingona
qualifiedmajority,amendorrescindthemeasurein
question.
Article13
Articles11and12shallprejudiceneithertheapplica­
tionofthesafeguardclausesadoptedunderthecom­
monagriculturalpolicypursuanttoArticle43ofthe
Treatynorthoseadoptedunderthecommoncommer­
cialpolicypursuanttoArticle113oftheTreaty.
SECTIONIII
Generalprovisions
Article14
TheMemberStatesshall,withinsixweeksoftheend
ofeachquarter,atthelatest,forwardtotheStatisticalOfficeoftheEuropeanCommunities thestatistical
resultsfortheproductsenteredforfreecirculationin
thereferencequarterunderageneralizedpreferential,
treatmentinaccordancewiththeprovisionsofthepres­
entRegulation .Theseresults,transmittedaccordingto
theheadingsofthecombinednomenclatureandwhere
applicableoftheTARICshallshowthecountryofori­
gin,value,quantityandanysupplementary unitsas
definedbyRegulations(EEC)No1736/75and(EEC)
No3367/87.
Article15
TheCommission shallseethattheStatisticalOfficeof
theEuropeanCommunities ensuresthepublicationof
theannualstatementsofset-off.
Article16
MemberStatesandtheCommissionshallcooperate
closelytoensurecompliancewiththisRegulation .
Article17
ThisRegulationshallenterintoforceon1January
1989.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,19December1988.
FortheCouncil
ThePresident
Th.PANGALOS

NoL375/52 OfficialJournaloftheEuropeanCommunities 31.12.88
ANNEXI
ListofproductssubjecttoCommunitypreferentialtariffquotas
OrderNoCNcode Description RateofdutyQuotaamount
(tonnes)Firstpart
(I) (2) (3) (4 5 (6)
50.0015 Preservedpineapples,inslices,halfslicesorspirals5%
+ADS/Z(')32850
(reserve:
9850)ex20082051
ex20082059
ex20082071
ex20082079
ex20082091
ex20082099BNL3230
DK 650
D9850
GR 40
E 890
F 180
IRL 150
I 1090
P 50
UK6870
50.0025 2% Preservedpineapples,otherthaninslices,halfslices
orspirals +ADS/Z(')47320
(reserve:
14200)ex20082051
ex20082059
ex20082071
ex20082079
ex20082091
ex20082099BNL3090
DK 770
D14510
GR 280
E2550
F 1850
IRL 190
I930
P 80
UK8870
50.0030ex21011011 9% Extractsofcoffee,obtainedbyawatermethodof
extractionfromroastedcoffee,putinpowderform,
granulated,ingrains,intabletsorinasimilarsolid
form19200
(reserve:
5760)BNL990
DK 30
D 200
GR 235
E 35
F 185
IRL 26
I 35
P 4
UK9900
50.0040 24011010
24012010Unmanufactured tobacco
—Flue-curedVirginiatype66950
(reserve:
20100)6%withmin.of
ECU16andmax.
ofECU27/100kg
netweight
or
0%
(countrieslistedin
AnnexV)BNL5060
DK 1070
D7205
GR 355
E3385
F 775
IRL 1385
I2535
P 710
UK24370
50.0050 Unmanufactured tobacco
—Other,excludingthesun-curedorientaltype20000
(reserve:
6000)14%withmin.of
ECU28andmax.
ofECU/31/100
kgnetweight24011050
24011070
24011080
24011090
24012050
24012070
24012080
24012090BNL3010
DK 645
D 1670
GR 15
E6730
F 1400
IRL 15
I 30
P 260
UK 225
(')Additionaldutyonsugar.Tobeleviedwherethesugarcontentexceeds17%byweightinthecaseofproductsfailingwithinCNcodeex20082051and
19%byweightforproductsofCNcodeex20082071.

31.12.88 OfficialJournaloftheEuropeanCommunities NoL375/53
ANNEXII
ListofproductsfallingwithinChapters1to24originatingindevelopingcountriesandterritoriestowhich
thegeneralizedtariffpreferenceswillapply(a)(b)(c)(d)
Order
NoCNcode Description Rateofduty
(1) (2) (3) (4)
52.0010 01011910Livehorses
Horses,forslaughter(e)2%
52.0020 01011990Other 12%
52.0030 02031190
02031290
02031990
02032190
02032290
02032990Meatofswine,fresh,chilledorfrozen Free
52.0040 02061099
02062100
02062999Edibleoffalfresh,chilledorfrozen
Ofbovineanimals2°/q
52.0050 02068091
02069091Ofhorses,asses,mulesandhinnies 5%
52.0060
52.007002081090
ex02089030
02082000Othermeatandediblemeatoffal,fresh,chilledorfrozen
Offurredgame
Offrogs'legsFree
52.0080 02089010Ofdomesticpigeons 5%
52.0090 02089090Other Free
52.0100
03011090Livefish
OrnamentalsaltwaterfishFree(**)
52.0110 03019100Trout 10%(**)
52.0120ex03019990Sharks
AtlantichalibutandlesserorGreenlandhalibut4%(**)
52.0130 03021100Fish,freshorchilled
Trout10%(**)
52.0140 03022110LesserorGreenlandhalibut 4%(**)
52.0150
52.016003022130
030265Atlantichalibut
Dogfishandothersharks4%(**)
52.0170 03027000Liversandroes 5%(**)
(a)Notwithstanding therulesfortheinterpretationofthecombinednomenclature ,thewordingforthedesignationoftheproductsistobeconsidered
ashavingnomorethananindicativevalue,thepreferentialschemebeingdetermined,withinthecontextofthisAnnex,bytheapplicationoftheCNcode.WhereexCNcodepositionsareindicated,thepreferentialschemeistobedeterminedbyapplicationoftheCNcodeandcorrespond­
ingdescriptiontakentogether.
(b)Preferencesarenottobegrantedinrespectofproductsmarkedwithoneasterisk,originatinginChina.
(c)Preferencesarenottobegrantedinrespectofproductsmarkedwithtwoasterisks,originatinginGreenland.
(d)AgriculturalproductsqualifyingundertheordinaryarrangementsforexemptionortotaltemporarysuspensionoftheCommonCustomsTariffare
onlytakenentries. ...
(e)EntrywithinthisCNcodeissubjecttoconditionslaiddownintherelevantCommunityprovisions.

NoL375/54 OfficialJournaloftheEuropeanCommunities 31.12.88
(1) (2) (3) (4)
52.0180 03032100Fish,frozen
Trout10%(**)
52.0190
52.020003033110
03033130LesserorGreenlandhalibut
Atlantichalibut4%(*»)
52.0210 030375Dogfishandothersharks 4%(**)
52.0220 03038000Liversandroes 5%(**)
52.0230 03041011
03042011Fishfilletsandotherfishmeat,fresh,chilledorfrozen
Frozenfilletsoftrout10%(**)
52.0240ex03041099OfsharkandAtlanticorlesserGreenlandhalibut 4%(**)
52.0250
52.026003042061
03042060
ex03042099Ofshark
Ofhalibutio%(«*)
52.0270ex03049099Ofshark
OfAtlanticorlesserGreenlandhalibut4%(**)
52.0280
52.0290
ex03053090
03055970
03056930Fish,dried,saltedorinbrine,smokedfish,whetherornotcookedbeforeorduringthe
smokingprocess
FilletsofHilsaspp.,inbrine
Atlantichalibut10%(•*)
52.0300 03056950Salmon 2%(*«)
52.0310ex03056990Hilsaspp.,inbrine 8%(**)
52.0320
03061100Crustaceans
Rocklobsterandotherseacrawfish7%(**')
52.0330
52.0340030612
03061310Lobsters
Shrimpsandprawns4%(**)
52.0350 03061390Othershrimpsandprawns 4,5%(**)
52.0360
52.0370
52.0380030614
03061910
ex03061990Crabs
Freshwatercrayfish
Perullusspp.4%(**)
52.0390 03062100Rocklobsterandotherseacrawfish 7%(**)
52.0400
52.0410030622
03062310Lobsters
Shrimpsandprawns4%(**)
52.0420 03062390Othershrimpsandprawns 4,5%(**)
52.0430
52.0440030624
03062910Crabs
Freshwatercrayfish4%(*»)
52.0450ex03062990Perullusspp. 4%(**)
52.0460 03072100
03072910
03072990Scallops,andothermolluscs 4%(**)
52.0470 03073110Mussels(Mytillusspp.) 5,5%(**)
52.0480 03073190Mussels(Pernassp.) 4%(**)
52.0490 03073910Mussels(Mytillusssp.) 5,5%(**)

31.12.88 OfficialJournaloftheEuropeanCommunities NoL375/55
(1) (2) (3) (4)
52.0500
52.051003073990
030741
03074911Mussels(Pernassp.)
Cuttlefishandsquid4%(**)
52.0520 03074919Cuttlefish 5,5%(**)
52.0530
52.0540
52.0550
52.056003074931
03074933
03074939
03074951
03074971
03074991
03074999
03075100
03075910
03075990
03079100
03079913
03079919
03079990Squid
Cuttlefish
Squid
Octopus4%(**)
52.0570 0409Naturalhoney 25%
52.0580
ex0410Edibleproductsofanimalorigin,notelsewherespecifiedorincluded
—Royaljelly4%
ex0410 —Other 2%
52.0590
52.060005051090
05059000Skinsandotherpartsofbirds,withtheirfeathersordown,powderandwasteoffeath­
ersorpartsoffeathers
Feathersofakindusedforstuffing;down
OtherFree
52.0610
05090090Naturalspongesofanimalorigin
OtherFree
52.0620
06021090Otherliveplants(includingtheirroots),cuttingsandslips
Unrootedcuttingsandslips
Other6%
52.0630 06029930
06029945
06029949
06029959
ex06029970
06029991
06029999Treesandshrubs,excludingfruitandforesttreesandshrubs;otherliveplants,cuttings
androots,excludingyuccasandcactinotplantedinpots,tubs,boxesorthelike12%
52.0640ex06029970
ex06029999Yuccasandcacti,notplantedinpots,tubs,boxesorthelike8%
52.0650
06031013Cutflowersandflowerbudsofakindsuitableforbouquetsorforornamentalpur­
poses,fresh,dried,dyed,bleached,impregnatedorotherwiseprepared
Freshcarnationsfrom1Juneto31October22%
52.0660
52.067006031015
ex06031029
06031055
ex06031069Orchidsandanthurium 15%
52.0680ex06039000Other
Cutflowers,notfurtherpreparedthandried7%
52.0690ex06039000Cutflowers,dyed,bleached,impregnatedorotherwiseprepared15%

NoL375/56 OfficialJournaloftheEuropeanCommunities 31.2.88
(1) (2) (3) (4)
52.0700
ex06041090
06049110
06049190Foliage,branchesandotherpartsofplants,withoutflowersorflowerbuds,and
grasses,mossesandlichens,beinggoodsofakindsuitableforbouquetsorfororna­
mentalpurposes,fresh,dried,dyed,bleached,impregnatedorotherwiseprepared
Fresh7%
52.0710ex06041090
06049910Notfurtherpreparedthandried 2%
52.0720 06049990Other 14%
52.0730 07069030Horse-radish (Cochleariaarmoracia) 13%
52.0740
ex07092000Othervegetable,freshorchilled
Asparagus,from1Octoberto31January12%
52.0750
52.0760ex07093000
ex07094000Aubergines,from1Januaryto31March
Celery,otherthancelerysticks,from1Januaryto31March9%
52.0770 07096099Pimento 5%
52.0780
52.0790ex07099070
ex07099090
ex07099090Courgettes,from1JanuarytothelastdayofFebruary
Pumpkinsandcourgettes,from1JanuarytothelastdayofFebruary
Other,excludingparsley,from1Januaryto31March9%
ex07099090Okra Free
52.0800
07104000Vegetables(uncookedorcookedbysteamingorbyboilinginwater),frozen
Maize3%
52.0810 07108059Pimento 5%
52.0820ex07108090Other—Okra 13%
52.0830
07119030Vegetablesprovisionallypreserved(forexample,bysulphurdioxidegas,inbrine,in
sulphurwaterorinotherpreservativesolutions),butunsuitableinthatstateforimme­
diateconsumption
Maize3%
52.0840 07119010Pimento 5%
52.0850ex07119070Okra Free
ex07119070Bambooshoots 6%
52.0860
ex07123000Driedvegetables,whole,cut,sliced,brokenorinpowder,butnotfurtherprepared
Mushrooms,excludingcultivatedmushrooms6%
52.0870ex07129090Horse-radish(Cochleariaarmoracia)Free
ex07129090Okra 7%
52.0880
07131090
ex07132090Driedleguminousvegetables,shelled,whetherornotskinnedorsplit
Other
Other,excludingchickpeasofthespeciesCicerarietinum2%

31.12.88 NoL375/57 OfficialJournaloftheEuropeanCommunities
(1) (2) (3) (4)
52.0890
52.0900ex07132090
07133190
07133290
07133390
07133990ChickpeasofthespeciesCicerarietinumnotforsowing
BeansofthegeneraPhaseolusorVigna,notforsowingFree
52.0910 07135090
ex07139090Broadbeans(Viciafabavar.major)andhorsebeans(Viciafabavar.eguina,Viciafaba
var.minor)notforsowing
Otherpeas,otherthancajanpeasofthespeciesCajanuscajan3%
52.0920ex07139090CajanpeasofthespeciesCajanuscajan Free
-52.0930
52.094007142010
07149090Manioc,arrowroot,salep,Jerusalemartichokes,sweetpotatoesandothersimilarroots
andtuberswithhighstarchorinulincontent,freshordried,wholeorsliced;sagopith
Sweetpotatoesforhumanconsumption (e)
OtherFree
52.0950 08011010
08011090Coconuts Free
52.0960
52.0970
52.0980
52.099008025000
08029010
08029030
08029090Pistachios
Pecans
Areca(orbetel)andcola
OthernutsFree
52.1000 08030090Driedbananas,includingplantains Free
52.1010ex08041000Dates
Forindustrialtransformation ,excludingthemanufactureofalcohol,orforcondition­
ingforretailsaleinimmediatepackingswithanetcapacityof11kgorless(e)8%
52.1020 08044010Avocados,from1Decemberto31May 3,5%
52.1030 08044090Avocados,from1Juneto30November 6%
52.1040ex08045000Guavasandmangosteens Free
ex08045000Mangoes4%
52.1050ex08052010
ex08052030
ex08052050
ex08052070
ex08052090Clementines ,from15Mayto15September
Mandarins(includingtangerinesandsatsumas);wilkingsandothersimilarcitrushy­
brids,from15Mayto15September16%
52.1060ex08053090Limes(Citrusaurantifoliavar.lumioandvar.limetta) 9,6%
52.1070ex08071010Watermelons ,from1Novemberto30April 6,5%
52.1080 08072000PawpawsFree
52.1090 08094090Sloes 7%
52.1100 08102090
08103090Otherberries 5%
52.1110 08104030BilberriesofthespeciesVacciniummyrtillusFree
52.1120 08104050FruitofthespeciesVacciniummacrocarponandVacciniumcorymbosum3%
52.1130 08104090
ex08109090Otherberries 5%
52.1140 08109010Kiwis 6%
(e)EntrywithinthisCNcodeissubjecttoconditionslaiddownintherelevantCommunityprovisions.

NoL375/58 OfficialJournaloftheEuropeanCommunities 31.12.88
(I) (2) (3) (4)
52.1150ex08109090Rose-hipfruit Free
ex08109090Otherstonefruit 7%
ex08109090Otherfruit 6%
52.1160
08112059Fruitandnuts,incookedorcookedbysteamingorboilinginwater,frozen,whetheror
notcontainingaddedsugarorothersweeteningmatter
Blackberries(brambleberries ),mulberries8%
52.1170 08112090Otherberries 6%
52.1180 08119050Bilberries(fruitofthespeciesVacciniummyrtillus) 7%
52.119008119070FruitofthespeciesVacciniummyrtilloidesandVacciniumangustifolium 2%
52.1200ex08119090Quinces 10%
ex08119090FruitfallingwithinheadingNos0801,0803,0804(exceptfigsandpineapples),
08054000,08072000,08103090,08104010,08104050,08109010and081090906%
ex08119090Rose-hipfruit Free
52.1210ex08112011
ex08119010FruitfallingwithinheadingNos0801,0803,0804(exceptfigsandpineapples),
08054000,08072000,08104010,08104050,08103090,08102090,08104090,
08109010and081090906%
52.1220ex08112019
ex08119030FruitfallingwithinheadingNos0801,0803,0804(exceptfigsandpineapples),
08054000,08072000,08104010,08104050,08103090,08102090,08104090,
08109010and081090906%
52.1230
08129030Fruitandnuts,provisionallypreserved(forexample,bysulphurdioxidegas,inbrine,
insulphurwaterorinotherpreservativesolutions),butunsuitableinthatstateforim­
mediateconsumption
PawpawsFree
52.1240 08129040Bilberries(fruitofthespeciesVacciniummyrtillus)2%
52.1250ex08129090Quinces4%
ex08129090FruitfallingwithinheadingNps0801,0803,0804(excludingfigsandpineapples),
08054000,08104010,08104050,08104090,08103090,08102090,08109010and
08109090Free
52.1260
08131000Fruit,dried,otherthanthatofheadingNos0801to0806;mixturesofnutsordried
fruitsofthischapter
Apricots5,5%
52.1270 08134030Pears4%
52.1280
52.129008134050
ex08134090Pawpaws
Tamarind(pods,pulp)
Rose-hipfruitFree
52.1300 08140000Peelofcitrusfruitormelons,fresh,frozen,driedorprovisionallypreservedinbrine,in
sulphurwaterorinotherpreservativesolutionsFree

31.12.88 OfficialJournaloftheEuropeanCommunities NoL375/59
(1) (2) (3) (4)
52.1310 09011100Coffee,notroasted,notdecaffeinated 4%
52.1320 09011200Coffee,notroasted,decaffeinated 8,5%
52.1330 09012100Coffeeroasted,notdecaffeinated 11,5%
52.1340 09012200Coffeeroasted,decaffeinated 12,5%
52.1350 09013000Coffeehusksandskins 7%
52.1360 09014000Coffeesubstitutescontainingcoffee 13%
52.1370 09021000
09023000Greentea(notfermented)inimmediatepackingsofacontentnotexceeding3kg
Blacktea(fermented)andpartlyfermentedtea,inimmediatepackingsofacontentnot
exceeding3kgFree
52.1380
09041190PepperofthegenusPiper;driedorcrushedorgroundfruitsofthegenusCapsicumor
ofthegenusPimenta
Pepper,neithercrushednorground,otherthanforindustrialuse3%
52.1390 09041200Pepper,crushedorground 4%
52.1400 09042039
ex09042090PimentoofthegenusCapsicum,orofthegenusPimenta,neithercrushednorground
PimentoofthegenusCapsicum,crushedorground5%
52.1410ex09042090Othercrushedorground 4%
52.1420 0906 Cinnamonandcinnamon-tree flowers Free
52.1430 0907Cloves(wholefruits,clovesandstems)10%
52.1440 09081090
09082090Nutmeg,other
Mace,crushedorgroundFree
52.1450
09091010Seedsofanise,badian,fennel,coriander,cumin,carawayorjuniper
SeedsofaniseFree
52.1460 09091090Seedsofbadian7%
52.1470 090930
090940
090950Seedsofcumin
Seedsofcaraway
SeedsoffennelorjuniperFree
52.1480
09104013Ginger,saffron,turmeric(curcuma),thyme,bayleaves,curryandotherspices
Thymeneithercrushednorground,otherthanwildthyme11%
52.1490 09104019Thymecrushedorground13%'
52.1500 09104090Bayleaves12%
52.1510 09109110Otherspicesmixtures,neithercrushednorgroundFree
52.1520 09109190Crushedorground3%
52.1530 09109991OtherneithercrushednorgroundFree

NoL375/60 OfficialJournaloftheEuropeanCommunities 31.12.88
(1) (2) (3) (4)
52.1540 09109999Crushedorground 3%
52.1550
11061000FlourandmealofthedriedleguminousvegetablesofheadingNo0713,ofsagoorof
rootsortubersofheadingNo0714;flourmealandpowderoftheproductsof
Chapter8
FlourandmealofthedriedleguminousvegetablesofheadingNo07132%
52.1560 11063010Flour,mealandpowderofbananas Free
52.1570ex11063090Flour,mealandpowderofchestnuts 7,5%
52.1580ex11063090Otherthanofchestnuts 2%
52.1590
52.160012111000
12119030Liquoriceroots
TonquinbeansFree
52.1610 12121091Locustbeanseeds,notdecorticated ,crushedorground Free
52.1620 12121099Otherlocustbeanseeds 6%
52.1630
52.164012122000
12123000Seaweedsandotheralgae
ApricotpeachorplumstonesandkernelsFree
52.1650
13021200Vegetablesapsandextracts;pecticsubstances,pectinatesandpectates;agar-agarand
othermucilagesandthickeners,whetherornotmodified,derivedfromvegetable
products
Vegetablesapsandextracts
OfliquoriceFree
(*)
13021400
13021930
13021991Ofpyrethrumoroftherootsofplantscontainingrotenone
Intermixturesofvegetableextracts,forthemanufactureofbeveragesoroffoodprepar­
ations
OthermedicinalFree
52.1660
ex13022010Pecticsubstances,pectinatesandpectates
Dry,excludingapple,pearandquincepecticsubstances12%
52.1670ex13022090Other,excludingapple,pearandquince,pecticsubstances7%
52.1680 13023100
13023210Agar-agar
Mucilagesandthickeners,whetherornotmodified,derivedfromlocustbeans,locust
beanseedsFree
52.1690
15030019
15030030Lardstearin,lardoil,oleostearin,oleo-oilandtallowoilnotemulsifiedormixedor
otherwiseprepared
Lardstearinandoleostearinotherthanforindustrialuses
Tallowoilforindustrialusesotherthanthemanufactureoffoodstuffsforhumancon­
sumption(e)Free
52.1700 15030090Other 4%
52.1710
15041010Fatsandoilsandtheirfractions,offishormarinemammals,whetherornotrefined,
butnotchemicallymodified
Fish-liveroilsandtheirfractionsofavitaminAcontentnotexceeding2500IU/gFree
52.1720ex15042010Fatsandoilsandtheirfractions,offish,otherthanliveroils;solidfractionsinimme­
diatepackingsofanetcapacityof1kgorless16%
ex15042010Othersolidfractions11%
(e)EntrywithinthisCNcodeissubjecttoconditionslaiddownintherelevantCommunityprovisions.

31.12.88 OfficialJournaloftheEuropeanCommunities NoL375/61
(1) (2) (3) (4)
52.1730ex15043019Fatsandoilsandtheirfractions,ofmarinemammals;solidfractions,inimmediate
packingsofanetcapacityof1kgorless16%
ex15043019Othersolidfractions 11%
52.1740 1505Woolgreaseandfattysubstancesderivedtherefrom(includinglanolin) Free
52.1750 1506Otheranimalfatsandoilsandtheirfractions,whetherornotrefined,butnotchemical­
lymodifiedFree
52.1760
15071010Soya-beanoilanditsfractions
Crudeoil,whetherornotdegummedfortechnicalorindustrialusesotherthanthe
manufactureoffoodstuffsforhumanconsumption (e)2,5%
52.1770
15111010Palmoilanditsfractions
Crudeoilfortechnicalorindustrialusesotherthanthemanufacture offoodstuffsfor
humanconsumption (e)2,5%
52.1780 15111090Other 4%
52.1790
15119011Other
Solidfractions
Inimmediatepackingsofanetcapacityof1kgorless16%
52.1800 15119019Other 11%
52.1810 15119099 Other 12%
52.1820
52.1830ex15121110
15122110Saffloweroilandfractionsthereoffortechnicalorindustrialusesotherthanthemanu­
factureoffoodstuffsforhumanconsumption (e)
Cotton-seedoilanditsfractionsfortechnicalorindustrialusesotherthanthemanu­
factureoffoodstuffsforhumanconsumption (e)2,5%
52.1840
15131110Coconut(copra)oilandfractionsthereof,whetherornotrefined,butnotchemically
modified
Crudeoil
Fortechnicalorindustrialusesotherthanthemanufactureoffoodstuffsforhuman
consumption (e)2,5%
52.1850 15131191Inimmediatepackingsofanetcapacityof1kgorless18%
52.1860 15131199
15132191Other 7%
52.1870
15131911
15132911Solidfractions
Inimmediatepackingsofanetcapacityof1kgorless16%
52.1880 15131919
15132919Other11%
52.1890
15131930Other
Fortechnicalorindustrialusesotherthanthemanufactureoffoodstuffsforhuman
consumption (e)6,5%
(e)EntrywithinthisCNcodeissubjecttoconditionslaiddownintherelevantCommunityprovisions.

NoL375/62 OfficialJournaloftheEuropeanCommunities 31.12.88
(1) (2) (3) (4)
52.1900 15131991
15132950Inimmediatepackingsofanetcapacityof1kgorless 18%
52.1910 15131999
15132991Other 13%
52.1920
52.193015132111
15132119Palmkerneloilfortechnicalorindustrialusesotherthanthemanufactureoffoodstuffs
forhumanconsumption (e)
Babassuoilfortechnicalorindustrialusesotherthanthemanufactureoffoodstuffsfor
humanconsumption (e)2,5%
52.1940 15132130Otherinimmediatepackingsofanetcapacityof1kgorless 18%
52.1960 15132911Othersolidfractionsinimmediatepackingsofanetcapacityof1kgorless 16%
52.1970 15132919Other 11%
52.1980ex15132930Palmkerneloilfortechnicalorindustrialusesotherthanthemanufactureoffoodstuffs
forhumanconsumption (e)6,5%
52.2010ex15141010Rape,mustardoilandfractionsthereof,fortechnicalorindustrialusesotherthanthe
manufactureoffoodstuffsforhumanconsumption (e)2,5%
52.2020
15152110Otherfixedvegetablefatsandoils(includingjojobaoil)andtheirfractions
Maize(corn)oilanditsfractionsfortechnicalorindustrialusesotherthanthemanu­
factureoffoodstuffsforhumanconsumption (e)2,5%
52.2030 15153090Castoroilanditsfractions,other 6%
52.2040 15154000Tungoilanditsfractions Free
52.2050 15155011Sesameoilanditsfractionsfortechnicalorindustrialusesotherthanthemanufacture
offoodstuffsforhumanconsumption (e)2,5%
52.2060
52.207015156090
15159010Jojobaoilanditsfractionsotherthanrawoil
Oiticicaoil;myrtlewaxandJapanwax;theirfractionsFree
52.2080 15159040Otheroilsandtheirfractionsfortechnicalorindustrialusesotherthanthemanufacture
offoodstuffsforhumanconsumption (e)2,5%
52.2090
52.210015159051
15159091Othercrudeoils,solid,inimmediatepackingsofanetcapacityof1kgorless
Other,solid,inimmediatepackingsofanetcapacityof1kgorless18%
52.2110
15161010Animalorvegetablefatsandoilsandtheirfractions,partlyorwhollyhydrogenated ,
inter-esterified ,re-esterifiedorelaidninized,whetherornotrefined,butnotfurtherpre­
pared
Animalfatsandoilsandtheirfractions,inimmediatepackingsofanetcapacityof
1kgorless16%
52.2120 15161090Other11%
52.2130 15162010Hydrogenatedcastoroil,so-called'opalwax'Free
(e)EntrywithinthisCNcodeissubjecttoconditionslaiddownintherelevantCommunityprovisions.

31.12.88 OfficialJournaloftheEuropeanCommunities NoL375/63
(1) (2) (3) (4)
52.2140 15162091Vegetablefatsandoilsandtheirfractions,inimmediatepackingsofanetcapacityof
1kgorless16%
52.2150 15162099Other 11%
52.2160 15179093Ediblemixturesorpreparationsofakindusedasmouldreleasepreparations Free
52.2170 15180010Linoxyn Free
52.2180 15180031Fixedvegetableoils,fluid,mixed,fortechnicalorindustrialusesotherthanthemanu­
factureoffoodstuffsforhumanconsumption (e),crude2,5%
52.2190
15191100Industrialmonocarboxylic fattyacids;acidoilsfromrefining;industrialfattyalcohols
StearicacidFree
52.2200 15191200Oleicacid 3%
52.2210 15191300
15191900
15192000Talloilfattyacids
Other
AcidoilsfromrefiningFree
52.2220 15193000Industrialfattyalcohols 5%
52.2230 1520Glycerol(glycerine),whetherornotpure;glycerolwatersandglycerollyes Free
52.2240
15211090
15219010
15219099Vegetablewaxes(otherthantriglycerides),beeswax,otherinsectwaxes"andspermaceti,
whetherornotrefinedorcoloured
Otherthanraw
Spermaceti,whetherornotrefinedorcoloured
Beeswaxandotherinsectwaxes,whetherornotrefinedorcoloured,otherthanrawFree
52.2250
15220010
15220091
15220099Degras;residuesresultingfromthetreatmentoffattysubstancesoranimalorvegetable
waxes
Degras
Residuesresultingfromthetreatmentoffattysubstancesoranimalorvegetablewaxes
Other
Oilfootsanddregs;soapstocks
OtherFree
52.2260
16022010Otherpreparedorpreservedmeat,meatoffalorblood
Gooseorduckliver14%
52.2270 16024190
16024290
16024990Ofswine,otherthandomesticswine8%
52.2280ex16025090Preparedorpreservedbovinetongue17%
52.2290ex16029031Game 8%
ex16029031Rabbit 14%
(e)EntrywithinthisCNcodeissubjecttoconditionslaiddownintherelevantCommunityprovisions.

NoL375/64 OfficialJournaloftheEuropeanCommunities 31.12.88
(1) (2) (3) (4)
52.2300ex16029071
ex16029079Other,ofsheep 18%
ex16029071
ex16029079Other,ofgoats 16%
16029099Other 16%
52.2310
16030010Extractsandjuicesofmeat,fishorcrustaceans,molluscsorotheraquaticinvertebrates
Inimmediatepackingsofanetcapacityof1kgorless5%
52.2320 16030030Inimmediatepackingsofanetcapacityofmorethan1kgbutlessthan20kg Free
52.2330
16041100Preparedorpreservedfish;caviarandcaviarsubstitutespreparedfromfisheggs
Salmon4%(**)
52.2340 16041390Other(thansardines) 9%(••)
52.2350 16041490Atlanticbonito(Sardaspp.) 18%(**)
52.2360 16041510MackerelofthespeciesScomberscombrusandScomberjaponicus 19%(**)
52.2370 16041590MackerelofthespeciesScomberaustralasicus 9%(**)
52.2380 16041910Salmonidae ,otherthansalmon 4%
52.2390 16041950FishofthespeciesOrcynopsisunicolor 19%(**)
52.2400 16041991Fillets,raw,coatedwithbatterorbreadcrumbs ,deepfrozen 10%(**)
52.2405 16041990Otherfish,wholeorinpieces 9%(**)
52.2410 16042010
16042030Ofsalmon
OfSalmonidae ,otherthansalmon4%(**)
52.2420ex16042050Atlanticbonito(Sardaspp). 18%(**)
52.2430ex16042050MackerelofthespeciesScomberscombrusandScomberjaponicusandfishofthespe­
ciesOrcynopsisunicolor19%(**)
ex16042090Other,excludingherrings9%(**)
52.2440 16043010Caviar(sturgeonroe)12%(**)
52.2450 16043090Caviarsubstitutes 14%(**)
52.2460
16051000
ex16052000
16053000
16054000
ex16059010Crustaceans,molluscsandotheraquaticinvertebrates,preparedorpreserved
Crab
ShrimpsandprawnsexcludingshrimpsoftheCrangonspp.type
Lobster
Othercrustaceans
Molluscsexcludingsnailsotherthanseasnails6%(**)
52.2470 16059090Other16%
52.2480 17025000
17029010ChemicallypurefructoseandmaltoseFree
52.2490 17041011
17041019
17041091
17041099Chewinggum2%

31.12.88 OfficialJournaloftheEuropeanCommunities NoL375/65
(1) (2) (3) (4)
52.2500\
17049010Liquoriceextractcontainingmorethan10%byweightofsucrosebutnotcontaining
otheraddedsubstances9%
52.2510 17049030Whitechocolate 4%
52.2520 17049051
17049055
17049061
17049065
17049071
17049075
17049081
17049099Pastes,includingmarzipan
Throatpastillesandcoughdrops
Sugar-coated (panned)goods
Gumconfectioneryandjellyconfectionery
Boiledsweetswhetherornotfilled
Toffees,caramelsandsimilarsweets
Compressedtablets
Other6%
52.2530 18031000
18032000Cocoapaste,whetherornotdefatted 11%
52.2540 1804Cocoabutter,fatandoil 8%
52.2550 1805Cocoapowder,notcontainingaddedsugarorothersweeteningmatter 9%
52.2560
ex18061010
ex18061030
ex18061090Chocolateandotherfoodpreparationscontainingcocoa
Cocoapowder,nototherwizesweetenedthanbytheadditionofsucrose3%
52.2570 18062010
18062030
18062050
18062090
18063100
18063210
18063290
18069011
18069019
18069031
18069039
18069050Chocolateandotherfoodpreparations 9%
52.2580
19011000
19012000
ex19019090Foodpreparationsofflour,meal,starchormaltextract,notcontainingcocoapowder
orcontainingcocoapowderinaproportionbyweightoflessthan50%,notelsewhere
specifiedorincluded;foodpreparationsofgoodsofheadingNos0401to0404,not
containingcocoapowderorcontainingcocoapowderinaproportionbyweightofJess
than10%,notelsewherespecifiedorincluded
Preparationsforinfantuse,putforretailsale
Mixesanddoughsforthepreparationofbakers'waresofheadingNo1905
OtherFree
ex19019090Otherpreparationsbasedonflourofleguminousvegetablesintheformofsun-dried
discsofdoughknownas'papad'Free
O
(')Noadditionaldutiesarelevied.

NoL375/66 OfficialJournaloftheEuropeanCommunities 31.12.88
(1) (2) (3) (4)
52.2590ex1903Tapiocaandsubstitutesthereforpreparedfromstarch,intheformofflakes,grains,
pearls,sittingsorsimilarforms,excludingthoseobtainedfrompotatostarch2%
52.2600
19041010
19041030
19041090Preparedfoodsobtainedbytheswellingorroastingofcerealsorcerealproducts(for
example,cornflakes);cereals,otherthanmaize(corn),ingrainform,pre-cookedor
otherwiseprepared
PreparedfoodobtainedbytheswellingorroastingofcerealsorcerealproductsFree
52.2610 19049010 Ofrice 3%
52.2620 19049090Ofothercereals 2%
52.2630 19051000Crispbread Free
52.2640 19052010
19052030
19052090Gingerbreadandthelike Free
52.2660 19059010Matzos Free
52.2670 19059020Communionwafers,emptycachetsofakindsuitableforpharmaceutical use,sealing
wafers,ricepaperandsimilarproductsFree
52.2680 19059030Bread 4%
52.2690
20012000Vegetables,fruit,nutsandotherediblepartsofplants,preparedorpreservedbyvine­
garoraceticacid
Onions14%
52.2695 20019020FruitofthegenusCapsicumotherthansweetpeppersandpimentos5%
52.2700 20019050
ex20019090Mushrooms
Other,excluding'mixedpickles'andsweetpeppers14%
52.2710 20019030Sweetcorn3%
52.2720ex20019090Palmtreehearts7%
52.2730ex20019090Papayachutney9%
20032000Mushroomsandtruffles,preparedorpreservedotherwisethanbyvinegaroraceticacid
Truffles14%
52.2740
20049010Othervegetablespreparedorpreservedotherwisethanbyvinegaroraceticacid,frozen
Sweetcorn3%
52.2750ex20049030Sauerkraut15%
ex20049030Capers12%

31.12.88 OfficialJournaloftheEuropeanCommunities NoL375/67
(1) (2) (3) (4)
52.2760ex20049099Asparagus 20%
ex20049099Bambooshoots 11%
ex20049099 Moringaoleifera(drumsticks) Free
52.2770
20053000Othervegetablespreparedorpreservedotherwisethanbyvinegaroraceticacid,not
frozen
Sauerkraut15%
52.2780 20056000Asparagus 20%
52.2790 20058000Sweetcorn 3%
52.2795ex20059010FruitofthegenusCapsicum 5%
52.2800 20059030Capers 12%
52.2810ex20059090Bambooshoots 11%
ex20059090Moringaoleifera(drumsticks) Free
52.2820
ex20060039Fruits,nuts,fruit-peelandotherpartsofplants,preservedbysugar(drained,glaceor
crystallized)
Other,withasugarcontentexceeding13%byweight
FruitfallingwithinheadingNos0801,0803,0804(exceptfigsandpineapples),
08054000,08072000,08104010,08104050,08103090,08102090,08104090,
08109010and081090906%
52.2830ex20060090Other,thanwithasugarcontentnotexceeding13%
FruitfallingwithinheadingNos0801,0803,0804(exceptfigsandpineapples),
08059000,08102090,08103090,08104010,08104050,08104090,08109010and
081090906%
52.2840
ex20071090Jams,fruitjellies,marmalades ,fruitornutpureeandfruitornutpastes,beingcooked
preparations,whetherornotcontainingaddedsugarorothersweeteningmatter
Other
FruitfallingwithinheadingNos0801,0803,0804(excludingfigsandpineapples),
08072000,08102090,08103090,08104010,08104050,08104090,08109010and
081090908%
52.2850
ex20079110
ex20079130Jamsandmarmaladesofcitrusfruit
Withasugarcontentexceeding30%byweight,excludingorangejamandmarmalade
Withsugarcontentexceeding13%butnotexceeding30%byweight,excludingorange
jamandmarmalade18%
52.2860ex20079190Other,excludingorangejamandmarmalade19%
52.2870ex20079939Withasugarcontentexceeding30%byweight
FruitfallingwithinheadingNos0801,0803,0804(exceptfigsandpineapples)
08072000,08102090,08103090,08104010,08104050,08104090,08109010and
081090908%
52.2880ex20071010
ex20079959Withasugarcontentexceeding13%butnotexceeding30%byweight
FruitfallingwithinheadingNos0801,0803,0804(exceptfigsandpineapples),
08072000,08102090,08103090,08104010,08104050,08104090,08109010and
081090908%

NoL375/68 OfficialJournaloftheEuropeanCommunities 31.12.88
(1) (2) (3) (4)
52.2890ex20079990Other
FruitfallingwithinheadingNos0801,0803,0804(excludingfigsandpineapples),
08072000,08102090,08103090,08104010,08104050,08104090,08109010and
081090908%
52.2900
20081191
20081199
ex20081910Fruit,nutsandotherediblepartsofplants,otherwisepreparedorpreserved,whetheror
notcontainingaddedsugarorothersweeteningmatterorspirit,notelsewherespecified
orincluded
Ground-nuts
Other,includingmixturesinimmediatepackingsofanetcontentexceeding 1kg,ex­
cludingalmonds,walnutsandhazelnuts6%
52.2910ex20081910Otherincludingmixturesinimmediatepackingsofa«etcontentexceeding 1kg
Almonds,walnutsandhazelnuts12%(*)
52.2920ex20081990Other,inimmediatepackingsofanetcontentnotexceeding 1kg
Almonds,walnutsandhazelnuts6%
ex20081990Other,inimmediatepackingsofanetcontentnotexceeding 1kg 11,5%(♦)
52.2930 20082011Pineapples,inimmediatepackingsofanetcapacity
Of1kgormore,withasugarcontentexceeding17%byweight10%
52.2940 20082019Other 10%
52.2950 20082031Of1kgorless,withasugarcontentexceeding19%byweight10%
52.2960 20082039Other 10%
52.2970 20083011
20083019Citrusfruitcontainingaddedspirit,withasugarcontentexceeding9%byweight25%
52.2980 20083031
20083039Othercitrusfruit25%
52.2990 20083051Containingaddedsugar,inimmediatepackingsofanetcapacityofmorethan1kg
Grapefruitsegments9%
52.3000 20083055Mandarins(includingtangerinesandsatsumas);Clementines,wilkingsandothersimi­
larcitrushybrids19%(*)
52.3010 20083071Containingaddedsugar,inimmediatepackingsofanetcapacityof1kgorless
Grapefruitsegments9%
52.3020 20083075Mandarins(includingtangerinesandsatsumas),Clementines,wilkingsandothersimi­
larcitrushybrids18%(*)
52.3030 20084011
20084019
20084031Pearswithasugarcontentexceeding 13%byweight25%

31.12.88 OfficialJournaloftheEuropeanCommunities NoL375/69
(0 (2) (3) (4)
52.3040 20084021
20084029
20084039Pears,other 25%
52.3050 20085011
20085019
20085051Apricotswithasugarcontentexceeding13%byweight 25%
52.3060 20085031
20085039
20085059Apricots,other- 25%
52.3070 20087011
20087019
20087051Peacheswithasugarcontentexceeding13%byweight 25%
52.3080 20087031
20087039
20087059Peaches,other 25%
52.3090 20088011
20088019Strawberries 25%
52.3100 20088031
20088039Strawberries 25%
52.3110 20089100Palmtreehearts 7%
52.3120 20089211
20089219Mixtures 25%
52.3130 20089231
20089239Mixtures 25%
52.3140ex20089250MixturesoftwoormorefruitsfallingwithinheadingNos0801,0803,0804(except
figs),08072000,08104010,08104050,08103090,08102090,08104090,08109010
and081090909%
52.3150ex20089271MixturesoftwoormorefruitsfallingwithinheadingNos0801,0803,0804(except
figs),08072000,08104010,08104050,08103090,08102090,08104090,08109010
and081090907%
52.3160ex20089291MixturesoftwoormorefruitsfallingwithinheadingsNos0801,0803,0804(except
figs),08072000,08104010,08104050,08103090,08102090,08104090,08109010
and081090909%
52.3170ex20089299MixturesoftwoormorefruitsfallingwithinheadingNos0801,0803,0804(except
figs),08072000,08104010,08104050,08102090,08103090,08104090,08109010
and0810909010%
52.3180 20089911
20089919Ginger10%
52.3190 20089921Grapes,withasugarcontentexceeding13%byweight25%
52.3200 20089929Othergrapes25%

NoL375/70 OfficialJournaloftheEuropeanCommunities 31.12.88
(I) (2) (3) (4)
52.3210 20089931
20089933Otherfruits,withasugarcontentexceeding9%byweight 25%
52.3220 20089935
20089939Othercontainingaddedspirit 25%
52.3230 20089943Grapes,inimmediatepackingsofanetcontentexceeding 1kg 18%(*)
52.3240ex20089949Other,notcontainingaddedspirit
FruitfallingwithinheadingNos0801,0803,0804(exceptfigs),08072000,08104010,
08104050,08103090,08102090,08104090,08109010and081090906%
52.3250ex20089949Tamarind(pods,pulps) 7%
52.3260 20089953Grapes 19%(*)
52.3265ex20089959Otherfruit
Fruitfallingwithinheading0801,0803,0804(exceptfigs),080720Q0,08102090,0810
3090,08104010,08104050,08104090,08109010,081090907%
52.3270ex20089985Maize 3%
52.3280ex20089999FruitfallingwithinheadingNos0801,0803,0804(exceptfigs),08072000,08104010,
08104050,08103090,08102090,08104090,08109010and081090906%
52.3290
20092011Fruitjuices(includinggrapemust)andvegetablejuices,unfermentedandnotcontain­
ingaddedspirit,whetherornotcontainingaddedsugarorothersweeteningmatter
Grapefruitjuices28%
52.3300 20092019Grapefruitjuice 28%
52.3310 20092091
20092099Grapefruitjuice7%
52.3320ex20093031
ex20093039Citrusfruitjuices(excludinglemonjuices)containingaddedsugar
Citrusfruitjuices(excludinglemonjuices)notcontainingaddedsugar13%(*)
52.3340 20093091
20093095Othercitrusfruitjuices
Withanaddedsugarcontentexceeding30%byweight
Withanaddedsugarcontentnotexceeding30%byweight14%(*)
52.3350ex20093099Limejuice(Citrusanrantifolia),notcontainingaddedsugar 13%(*)
ex20093099Other,notcontainingaddedsugar15%(*)
52.3360 20094030Pineapplejuice17%
52.3370 20094091Pineapplejuice17%
52.3380 20094093
20094099Withanaddedsugarcontentnotexceeding30%byweight
Pineapplejuicenotcontainingaddedsugar17%(*)

31.12.88 OfficialJournaloftheEuropeanCommunities NoL375/71
(1) (2) (3) (4)
52.3390ex20098031OtherfruitfallingwithinheadingNos0801,0803,0804(excludingfigsandpineap­
ples),08072000,08102090,08103090,08104010,08104050,08104090,08109010
and081090908%
52.3400ex20098039Datejuice Free
ex20098039FruitfallingwithinheadingNos0801,0803,0804(exceptdatesandfigs),08072000,
08104010,08104050,08103090,08102090,08104090,08109010and081090908%
52.3410ex20098080FruitfallingwithinheadingNos0801,0803,0804(excludingfigs),08072000,
08102090,08103090,08104010,08104050,08104090,08109010and081090908%
ex20098080Otherfruitandvegetablejuices,containingaddedsugar,excludingapricotandpeach
juice17%
52.3420ex20098091Otherfruitandvegetablejuiceswithanaddedsugarcontentexceeding30%byweight
FruitfallingwithinheadingNos0801,0803,0804(excludingfigs),08072000,
08102090,08103090,08104010,08104050,08104090,08109010and081090908%
ex20098091Other,excludingapricotandpeachjuices 17%
52.3430ex20098093Otherfruitandvegetablejuiceswithanaddedsugarcontentof30%orless,byweight
FruitfallingwithinheadingNos0801,0803,0804(excludingfigs),08072000,
08102090,08103090,08104010,08104050,08104090,08109010and081090908%
ex20098093Other,excludingapricotandpeachjuices17%
52.3440 20098095
ex20098099Otherfruitandvegetablejuices,notcontainingaddedsugar
OffruitfallingwithinheadingNos0801,0803,0804(excludingfigs),08072000,
08102090,08103090,08104010,08104050,08104090,08109010and081090908%
ex20098099Other,excludingapricotandpeachjuices18%
52.3450ex20099021MixturesofjuicesofavaluenotexceedingECU30per100kgnetweight
FruitfallingwithinheadingNos0801,0803,0804(excludingfigsandpineapples),
08072000,08102090,08103090,08104010,08104050,08104090,08109010and
081090908%
52.3460ex20099051MixturesofjuicesofavalueexceedingECU30per100kgnetweight,excludingmix­
turescontaining,eitherseparatelyortogether,over25%ofgrape,citrusfruit,pineap­
ple,apple,pearapple,pear,tomato,apricotorpeachjuicecontainingaddedsugar17%(*)
52.3470ex20099059Other,notcontainingaddedsugar18%(*)
52.3480ex20099091Mixturesofjuices
OfavaluenotexceedingECU30per100kgnetweight,excludingmixturescontain­
ing,eitherseparatelyortogether,over25%ofgrape,citrusfruit,pineapple,apple,pear,
tomato,apricotorpeachjuicewithanaddedsugarcontentexceeding30%byweight17%(*)

NoL375/72 OfficialJournaloftheEuropeanCommunities 31.12.88
(1) (2) (3) (4)
52.3490ex20099093Withanaddedsugarcontentnotexceeding30%byweight 17%(*>
52.3500ex20099099Notcontainingaddedsugar 18%(*)
52.3510
ex21011011
ex21011019Extracts,essencesandconcentrates,ofcoffee,teaormat6andpreparationswitha
basisoftheseproductsorwithabasisofcoffee,teaormat6;roastedchicoryandother
roastedcoffeesubstitutes,andextracts,essencesandconcentratesthereof
Essencesofcoffee9%
52.3520ex21012010Extracts,essencesorconcentratesofteaormateandpreparationswithabasisofthose
extracts,essencesorconcentratesFree
52.3530 21013019
21013099Roastedchicoryandotherroastedcoffeesubstitutes
Other
Extracts,essencesandconcentratesofroastedchicoryandotherroastedcoffeesubsti­
tutes
Other2%
52.3540
21021010Yeasts(activeorinactive),othersingle-cellmicro-organisms ,dead(butnotincluding
vaccinesofheadingNo3002);preparedbakingpowders
Cultureyeast8%
52.3550 21021031
21021039Bakers'yeast 4%
52.3560 21021090Otheryeast 10%
52.3570 21022011Inactiveyeasts
Intablet,cubeorsimilarform,orinimmediatepackingsofanetcapacityof1kgor
less6%
52.3580 21022019
21022090Other Free
52.3590 21023000Preparedbakingpowder3%
52.3600
ex21031000Saucesandpreparationsthereof;mixedcondimentsandmixedseasoning,mustard
flourandmealandpreparedmustard
Soyasaucenotwithavegetableoilbasis5%
52.3610ex21032000Sauceswithabasisoftomatopuree6%
52.3620 21033010Mustardflour Free
52.3630
52.364021033090
ex21039090Preparedmustard
Productswithatomatoketchupbasis7%
ex21039090Other,excludingsauceswithavegetableoilbasis5%
52.3650 21041000Soupsandbroths,inliquid,solidorpowderform11%
52.3660 21042000Homogenizedcompositefoodpreparations17%
52.3670ex21069091Driedplasma,obtainedfromthefreshbloodofcattleaddedtocitricsodium,contain­
ing73,3%ormorebutlessthan90%byweightofproteinscalculatedonthedryprod­
uctsFree
52.3680 22011000MineralwatersandaeratedwatersFree

31.12.88 OfficialJournaloftheEuropeanCommunities NoL375/73
(1) (2) (3) (4)
52.3690 22021000
22029010Watersincludingmineralwatersandaeratedwaters,containingaddedsugarorother
sweeteningmatterorflavoured
Non-alcoholic beverages,notincludingfruitorvegetablejuicesofheadingNo20096%
52.3700 2203 Beermadefrommalt 14%
52.3710
52.3720ex22089051
ex22089053Otherspirituousbeveragesincontainersholdingtwolitresorless
Tequila,piscoandsinganiECU1,30
perhi
per%vol
ofalcohol
+ECU5
perhi
52.3730 '23012000Flours,mealsandpellets,offishorofcrustaceans,molluscsorotheraquaticinverte­
bratesFree(**)
52.3740 23025000Bran,sharpsandotherresidues,ofleguminousvegetables 3%
52.3750
23089090Vegetablematerialsandvegetablewaste,vegetableresiduesandby-products ;whether
ornotintheformofpellets,ofakindusedinanimalfeeding,notelsewherespecified
orincluded
OtherFree
52.3760
23091090Preparationofakindusedinanimalfeeding
Otherdogorcatfood3%
52.3770 23099010Fishormarinemammalsolubles Free
52.3780 23099099Other 3%
52.3790 24021010Cigars,cherootsandcigarillos 35%(*)
52.3800 24022000Cigarettes 60%(•)
52.3810 24031000Smokingtobacco 90%(*)
52.3820 24039100'Homogenized'or'reconstituted'tobacco 18%C)
52.3830 24039910Chewingtobaccoandsnuff45%(*)
52.3840 24039990Other18%(*)

NoL375/74 OfficialJournaloftheEuropeanCommunities 31.12.88
ANNEXIII
Listofdevelopingcountriesandterritoriesenjoyinggeneralizedtariffpreferences(')
A.INDEPENDENT COUNTRIES
048Yugoslavia
066Romania
204Morocco
208Algeria
212Tunisia
216Libya
220Egypt
248Senegal
268Liberia
272IvoryCoast
276Ghana
288Nigeria
302Cameroon
314Gabon
318Congo
322Zaire
330Angola
346Kenya
366Mozambique
370Madagascar
373Mauritius
378Zambia
382Zimbabwe
393Swaziland
412Mexico
416Guatemala
421Belize
424Honduras
428ElSalvador432Nicaragua
436CostaRica
442Panama
448Cuba
449StChristopherandNevis
453Bahamas
456DominicanRepublic
459AntiguaandBarbuda
460Dominica
464Jamaica
465StLucia
467StVincent
469Barbados
472TrinidadandTobago
473Grenada
480Colombia
484Venezuela
488Guyana
492Surinam
500Ecuador
504Peru
508Brazil
512Chile
516Bolivia
520Paraguay
524Uruguay
528Argentina
600Cyprus
604Lebanon608Syria
612Iraq
616Iran
628Jordan
632SaudiArabia
636Kuwait
640Bahrain
644Qatar
647UnitedArabEmirates
649Oman
662Pakistan
664India
669SriLanka
680Thailand
690Vietnam
696Kampuchea (Cambodia)
700Indonesia
701Malaysia
703BruneiDarussalam
706Singapore
708Philippines
720China
728SouthKorea
801PapuaNewGuinea
803Nauru
806SolomonIslands
815Fiji
816Vanuatu
(i)Thecodenumberprecedingthenameofeachbeneficiarycountryorterritoryisthatgivenin'Geonomenclature '(Regulation(EEC)No3639/86
(OJNoL336,29.11.1986,p.46)).

31.12.88 OfficialJournaloftheEuropeanCommunities NoL375/75
B.COUNTRIES ANDTERRITORIES
dependentoradministered,orforwhoseexternalrelationsMemberStatesoftheCommunityorthird
countriesarewhollyorpartlyresponsible
044Gibraltar
329StHelenaandStHelenadependencies
357BritishIndianOceanTerritory
377Mayotte
406Greenland
408StPierreandMiquelon
413Bermuda
446Anguilla
454TurksandCaicosIslands
457VirginIslandsoftheUnitedStates
461BritishVirginIslandsandMontserrat
463CaymanIslands
474Aruba
478Netherlands Antilles
529FalklandIslandsandFalklanddependencies
740HongKong
743Macao
802AustralianOceania(ChristmasIsland,Cocos(Keeling)Islands,HeardIslandandMcDonald
Islands,NorfolkIsland)
808AmericanOceania(')
809NewCaledoniaanddependencies
811WallisandFutunaIslands
813Pitcairn
814NewZealandOceania(TokelauandNiueIslands;CookIslands)
822FrenchPolynesia
890Polarregions(FrenchSouthernandAntarcticTerritories,AustralianAntarcticTerritories,British
AntarcticTerritories)
Note:Theabovelistsmaybeamendedsubsequentlytotakeaccountofchangesintheinternational
statusofcountriesorterritories.
(')AmericanOceaniaincludes:Guam,AmericanSamoa(includingSwain'sIsland),MidwayIslands,JohnstonandSandIslands,WakeIslandandtheTrustTerritoryofthePacificIslands(theCaroline,MarianasandMarshall
Islands).

NoL375/76 OfficialJournaloftheEuropeanCommunities 31.12.88
ANNEXIV
ListofproductsmentionedinArticle1(1)(a)(b)
Order
NoCNcode Description
1 (2) (3)
57.0010 001 Livehorses,asses,mulesandhinnies
57.0020 01042010 Goats,purebreedinganimals(c)
57.0030 0106 Otherliveanimals
Meatofswine,fresh,chilledorfrozen
57.0040 02031190
02031290
02031990
02032190
02032290
02032990Otherthanofdomesticswine.
57.0050 0205 Meatofhorses,asses,mulesorhinnies,fresh,chilledorfrozen
Edibleoffal,fresh,chilledorfrozen:
Ofbovineanimals57.0060
57.0070
57.0080
57.009002061091
02061099
02062100
02062290
02062999
02063090
02064199
02064999
02068091
02069091
02068099
02069099Ofswine,otherthandomesticswine
Ofhorses,asses,mulesorhinnies
Ofsheepandgoats
57.0100 0208 Othermeatandediblemeat-offal,fresh,chilledorfrozen
57.0110
57.012002101190
02101290
02101990
02109010
02109020
02109049
02109060
02109080Meatandediblemeatoffal,salted,inbrine,driedorsmoked
Ofswine,otherthandomesticswine
Ofhorsemeat
Othermeat
Offalofbovineanimals
Offalofsheepandgoats
Otheroffal57.0130
57.0140
57.0150
57.0160 CHAPTER 3FISHANDCRUSTACEANS ,MOLLUSCS ANDOTHERAQUATICINVERTE­
BRATES
(a)Notwithstanding therulesfortheinterpretationofthecombinednomenclature,thewordingforthedesignationoftheproductsistobeconsidered
ashavingnomorethananindicativevalue,thepreferentialschemebeingdetermined,withinthecontextofthisAnnex,bytheapplicationoftheCNcode.WhereexCNcodepositionsareindicated,thepreferentialschemeistobedeterminedbyapplicationoftheCNcodeandcorrespond­
ingdescriptiontakentogether. „
(b)AgriculturalproductsqualifyingundertheordinaryarrangementsforexemptionortotaltemporarysuspensionoftheCommonCustomsTaniiare
onlytakenentries.
(c)EntrywithinthisCNcodeissubjecttoconditionslaiddownintherelevantCommunityprovisions.

31-12.88 OfficialJournaloftheEuropeanCommunities NoL375/77
(1) (2) (3)
57.0170 04031051
04031053
04031059
04031091
04031093
04031099
04039071
04039073
04039079
04039091
04039093
04039099Buttermilk,curdledmilkandcream,yogurt,kephirandotherfermentatedoracidifiedmilk
andcream,whetherornotconcentratedorcontainingaddedsugarorothersweeteningmat­
ter,flavouredorcontainingaddedfruit,nutsorcocoa
57.0180 04070090Birds'eggs,inshell,fresh,preservedorcooked:
Otherthanpoultryeggs
57.0190 0409 Naturalhoney
57.0200 0410 Edibleproductsofanimalorigin,notelsewherespecifiedorincluded
57.0210 CHAPTER 5PRODUCTS OFANIMALORIGIN,NOTELSEWHERE SPECIFIED ORINCLUD­
ED
57.0220 CHAPTER 6LIVETREESANDOTHERPLANTS,BULBS,ROOTSANDTHELIKE;CUT
FLOWERSANDORNAMENTAL FOLIAGE
57.0230 0701 Potatoes,freshorchilled
57.0240 07069030Horse-radish (Cochleariaarmoracia)
57.0250 0708 Leguminousvegetables,shelledorunshelled,freshorchilled
57.0260ex07092000
07093000
07094000
07096010
07096099
07099070
07099090Othervegetables,freshorchilled
Asparagus,from1Octobdrto31January
Aubergines(egg-plants)
Celery,otherthanceleriac
Sweetpeppers
Other
Courgettes
Other
57.0270 0710
allcodes
except
07108010Vegetables(uncookedorcookedbysteamingorboilinginwater),frozen
57.0280 0711
allcodes
except
07112010
07112090Vegetablesprovisionallypreserved(forexample,bysulphurdioxidegas,inbrine,insulphur
waterorinotherpreservativessolutions),butunsuitableinthatstateforimmediateconsump­
tion
57.0290 07121000
07122000
07123000
07129030
07129050
ex07129090Driedvegetables,whole,cut,sliced,brokenorinpowder,butnotfurtherprepared
Potatoes
Onions
Mushroomsandtruffles
Tomatoes
Carrots
Other,excludingolives
57.0300 0713 Driedleguminousvegetables,shelled,whetherornotskinnedorsplit

NoL375/78 OfficialJournaloftheEuropeanCommunities 31.12.88
(1) (2) (3)
57.0310
57.032007142010
07149090Manioc,arrowroot,salep,Jerusalemartichokes,sweetpotatoesandsimilarrootsandtubers
withhighstarchorinulincontent,freshordried,whetherornotslicedorintheformofpel­
lets;sagopith
Sweetpotatoesforhumanconsumption (c)
Other
57.0330
57.0340
57.0350
57.036008011010
08011090
08012000
08013000Dessicatedcoconut
Othercoconuts
Brazilnuts
Cashewnuts
57.0370 08025000
08029010
08029030
08029090Othernuts,freshordried,whetherornotshelledorpeeled
Pistachios
Pecans
Areca(orbetel)andcola
Other
57.0380 08030090Bananas,includingplantains,dried
57.0390
57.0400
57.0410
57.0420
57.0430
57.044008041000
08042090
08043000
08044010
08044090
08045000Dates,figs,pineapples,avocados,guavas,mangoesandmangosteens,freshordried
Dates
Driedfigs
Pineapples
Avocados,from1Decemberto31May
Avocados,from1Juneto30November
Guavas,mangoesandmangosteens
5710450 ex08052010
ex08052030
ex08052050
ex08052070
ex08052090
08053090
08054000
08059000Citrusfruit,freshordried
Clementines
Montrealesandsatsumas,from15Mayto15September
Mandarinsandwilkings,from15Mayto15September
Tangerines
Other
Limes
Grapefruit
Other
57.0470 08071010
08071090
08072000Melons(includingwatermelons)andpapaws(papayas),fresh
Watermelons
Other
Papaws(papayas)
57.0480 08094090Sloes,fresh
57.0490 08102090
08103090
08104030
08104050
08104090
08109010
08109090Otherfruit,fresh
57.0500ex0811 Fruitandnuts,uncookedorcookedbysteamingorboilinginwater,frozen,whetherornot
containingaddedsugarorothersweeteningmatter,excludingstrawberriescontainingadded
sugarorothersweeteningmatter
57.0510 0812 Fruitandnuts,provisionallypreserved(forexample,bysulphurdioxidegas,inbrine,insul­
phurwaterorinotherpreservativesolutions),butunsuitableinthatstateforimmediatecon­
sumption
(c)EntrywithinthisCNcodeissubjecttoconditionslaiddownintherelevantCommunityprovisions.

31.12.88 OfficialJournaloftheEuropeanCommunities NoL375/79
(1) (2) (3)
57.0520 0813
except
08135099Fruit,dried,otherthanthatofheadingNos0801to0806;mixturesofnutsordriedfruitof
thischapter
08135030
08135091Mixtures,exclusivelyoftropicalnuts
Othermixturesofdriedtropicalfruit
57.0530 0814 Peelofcitrusfruitormelons(includingwatermelons),fresh,frozen,driedorprovisionally
preservedinbrine,insulphurwaterorinotherpreservativesolutions
57.0540 CHAPTER 9COFFEE,TEA,MATEANDSPICES
57.0550 10061010Rice
Forsowing(c)
57.0560 1105 Flour,mealandflakesofpotatoes
57.0570 11061010
11063010
11063090FlourandmealofdriedleguminousvegetablesofheadingNo0713,ofsagoorofrootsor
tubersofheadingNo0714;flour,mealandpowderofproductsofChapter8
FlourandmealofdriedleguminousvegetablesofheadingNo0713
Flour,mealandpowderoftheproductsofChapter8
57.0580 11082000 Inulin
57.0590 exCHAPTER 12OILSEEDSANDOLEAGINOUS FRUITS;MISCELLANEOUS GRAINS,SEEDS
ANDFRUIT;INDUSTRIAL ANDMEDICINAL PLANTS;STRAWANDFOD­
DER;EXCLUDING SUGARBEETANDSUGARCANEFALLINGWITHINSUB­
HEADINGS 121291AND12129200
57.0600 CHAPTER 13LAC;GUMS,RESINSANDOTHERVEGETABLE SAPSANDEXTRACTS
57.0610 CHAPTER 14VEGETABLE PLAITING MATERIALS ;VEGETABLE PRODUCTS NOTELSE­
WHERESPECIFIED ORINCLUDED
57.0620 1502 Fatsofbovineanimals,sheeporgoats,raworrendered,whetherornotpressedorsolvent-ex­
tracted
57.0630 1503 Lardstearin,lardoil,oleostearin,oleo-oilandtallowoil,notemulsifiedormixedorother­
wiseprepared
57.0640 1504
except
code
15043011Fatsandoilsandtheirfractions,offishormarinemammals,whetherornotrefined,butnot
chemicallymodified
57.0650 1505 Woolgreaseandfattysubstancesderivedtherefrom(includinglanolin)
57.0660 1506 Otheranimalfatsandoilsandtheirfractions,whetherornotrefined,butnotchemically
modified
57.0670 1507 Soya-beanoilanditsfractions,whetherornotrefined,butnotchemicallymodified
57.0680 1508 Ground-nutoilanditsfractions,whetherornotrefined,butnotchemicallymodified
(c)EntrywithinthisCNcodeissubjecttoconditionslaiddownintherelevantCommunityprovisions.

NoL375/80 OfficialJournaloftheEuropeanCommunities 31.12.88
(1) (2) (3)
57.0690 1511 Palmoilanditsfractions,whetherornotrefined,butnotchemicallymodified
57.0700 1512 Sunflower-seed ,safflowerorcotton-seedoilandfractionsthereof,whetherornotrefined,but
notchemicallymodified
57.0710 1513 Coconut(copra),palmkernelorbabassuoilorfractionsthereof,whetherornotrefined,but
notchemicallymodified
57.0720 1514 Rape,colzaormustardoilandfractionsthereof,whetherornotrefined,butnotchemically
modified
57.0730 1515 Otherfixedvegetablefatsandoils(includingjojobaoil)andtheirfractionswhetherornot
refined,butnotchemicallymodified
57.0740 1516 Animalandvegetablefatsandoilsandtheirfractions,partlyorwhollyhydrogenated ,inter­
esterified,re-esterifiedorelaidinized,whetherornotrefined,butnotfurtherprepared
57.0750 1517 Margarine;ediblemixturesorpreparationsofanimalorvegetablefatsoroilsoroffractions
ofdifferentfatsandoilsofthischapter,otherthanediblefatsoroilsortheirfractionsof
headingNo1516
57.0760 1518
)Animalorvegetablefatsandoilsandtheirfractions,boiled,oxidized,dehydrated,sulphur­
ized,blown,polymerizedbyheatinvacuumorininertgasorotherwisechemicallymodified,
excludingthoseofheadingNo1516;inediblemixturesorpreparationsofanimalorvegeta­
blefatsoroilsoroffractionsofdifferentfatsoroilsofthischapter,notelsewherespecified
orincluded
57.0770 1519 Industrialmonocarboxylic fattyacids;acidoilsfromrefining;industrialfattyalcohols
57.0780 1520 Glycerol(glycerine),whetherornotpure;glycerolwatersandglycerollyes
57.0790 1521 Vegetablewaxes(otherthantriglycerides),beeswax,otherinsectwaxesandspermaceti,
whetherornotrefinedorcoloured
57.0800 15220010
15220091
15220099Degras;residuesresultingfromthetreatmentoffattysubstancesoranimalorvegetable
waxes
Degras
Oilfootsanddregs;soapstocks
Other
57.0810 16022010
16024190
16024290
16024990
16025090
16029031
16029069
16029071
16029079
16029099Otherpreparedorpreservedmeat,meatpffalorblood
Gooseorduckliver
Ofswine,otherthanofdomesticswine
Ofbovineanimals
Ofgameorrabbit
Ofsheeporgoats
57.0820 1603 Extractsandjuicesofmeat,fishorcrustaceans,molluscsorotheraquaticinvertebrates
57.0830 1604 Preparedorpreservedfish;caviarandcaviarsubstitutespreparedfromfisheggs
57.0840 1605 Crustaceans,molluscsandotheraquaticinvertebrates,preparedorpreserved
57.0850 17025000 Chemicallypurefructose

31.12.88 OfficialJournaloftheEuropeanCommunities NoL375/81
(1) (2) (3)
57.0860 17029010Chemicallypuremaltose
57.0870 1704 Sugarconfectionery (includingwhitechocolate),notcontainingcocoa
57.0880 CHAPTER 18COCOAANDCOCOAPREPARATIONS
57.0890 CHAPTER 19PREPARATIONS OFCEREALS,FLOUR,STARCHORMILK,PASTRYCOOKS '
PRODUCTS (■)
57.0900 CHAPTER 20PREPARATIONS OFVEGETABLES ,FRUIT,NUTSOROTHERPARTSOF
PLANTS
57.0910 exCHAPTER 21MISCELLANEOUS EDIBLEPREPARATIONS ,EXLUDING SUGARSYRUPS
FALLINGWITHINSUBHEADINGS 21069030,21069051,21069055AND21069059
57.0920 exCHAPTER 22BEVERAGES ,SPIRITSANDVINEGAR,EXCLUDING PRODUCTS FALLING
WITHINSUBHEADINGS 22041011TO22043010,22060010,22084010,22084090,
22089011AND22089019
57.0930 2301 Flours,mealsandpellets,ofmeatormeatoffaloffishorofcrustaceans,molluscsorother
aquaticinvertebrates ,unfitforhumanconsumption ;greaves
57.0940 23025000Bran,sharpsandotherresidues,whetherornotintheformofpelletsderivedfromthesifting,
millingorotherworkingofcerealsorofleguminousplants
Ofleguminousplants
57.0950 23089090Vegetablematerialsandvegetablewaste,vegetableresiduesandbyproducts,whetherornot
intheformofpellets,ofakindusedinanimalfeeding,notelsewherespecifiedorincluded
Other
57.0960 23091090
23099010
23099091
23099099Preparationsofakindusedinanimalfeeding
Fishormarinemammalsolubles
Beet-pulpwithaddedmolasses
Other
57.0970 CHAPTER 24TOBACCOANDUNMANUFACTURED TOBACCOSUBSTITUTES
(i)Noadditionaldutiesareleviedforotherpreparationsbasedonflourofleguminousvegetablesintheformofsun-drieddiscsofdoughknownas
'papad'

NoL375/82 OfficialJournaloftheEuropeanCommunities 31.12.88
ANNEXV
Listofleast-developed developingcountries
224Sudan
228Mauritania
232Mali
236BurkinaFaso
240Niger
244Chad350Uganda
352Tanzania
355Seychellesanddependencies
375Comoros
386Malawi
391Botswana
395Lesotho
452Haiti
652NorthYemen
656SouthYemen
660Afghanistan
666Bangladesh
667Maldives
672Nepal
675Bhutan247RepublicofCapeVerde
252Gambia
257GuineaBissau
260Guinea
264SierraLeone
280Togo
284Benin
306CentralAfricanRepublic
310EquatorialGuinea
311SaoTom6andPrincipe
324Rwanda676Burma
684Laos
807Tuvalu
812Kiribati
817Tonga328Burundi
334Ethiopia
338Djibouti
342Somalia 819WesternSamoa