++++

COUNCIL REGULATION ( EEC ) NO 3000/80

OF 28 OCTOBER 1980

AMENDING REGULATION ( EEC ) NO 950/68 ON THE COMMON CUSTOMS TARIFF

THE COUNCIL OF THE EUROPEAN COMMUNITIES ,

HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY , AND IN PARTICULAR ARTICLES 28 AND 113 THEREOF ,

HAVING REGARD TO THE PROPOSAL FROM THE COMMISSION ,

WHEREAS , UNDER AGREEMENTS SIGNED WITH THIRD COUNTRIES , AND IN PARTICULAR PURSUANT TO THE GENEVA PROTOCOL ( 1979 ) AND THE ADDITIONAL PROTOCOL TO THE GENEVA PROTOCOL ( 1979 ) ANNEXED TO THE GENERAL AGREEMENT ON TARIFFS AND TRADE AND THE AGREEMENT ON TRADE IN CIVIL AIRCRAFT , SIGNED AT THE END OF THE CONFERENCE ON MULTILATERAL TRADE NEGOTIATIONS OF 1973 TO 1979 , THE COMMUNITY HAS UNDERTAKEN TO MAKE REDUCTIONS IN CUSTOMS DUTIES , CERTAIN OF WHICH ARE TO BE IMPLEMENTED IN WHOLE OR IN PART ON 1 JANUARY 1981 ; WHEREAS IT IS ADVISABLE , THEREFORE , IN ORDER TO ENSURE UNIFORM APPLICATION OF THE COMMON CUSTOMS TARIFF , TO SPECIFY IN COUNCIL REGULATION ( EEC ) NO 950/68 OF 28 JUNE 1968 ON THE COMMON CUSTOMS TARIFF ( 1 ) , AS LAST AMENDED BY REGULATION ( EEC ) NO 2538/80 ( 2 ) , THE CONVENTIONAL DUTIES APPLICABLE FROM 1 JANUARY 1981 ;

WHEREAS CERTAIN REGULATIONS ON THE COMMON ORGANIZATION OF AGRICULTURAL MARKETS PROVIDE THAT THE TARIFF NOMENCLATURE RESULTING FROM THEIR APPLICATION SHALL BE INCLUDED IN THE COMMON CUSTOMS TARIFF AND/OR AMEND CUSTOMS DUTIES ; WHEREAS IT IS THEREFORE APPROPRIATE TO INCLUDE IN THIS REGULATION ALL THE AMENDMENTS RESULTING FROM REGULATIONS ADOPTED UNDER THE COMMON AGRICULTURAL POLICY ;

WHEREAS IT IS APPROPRIATE , FOR THE SAKE OF CLARITY , TO BRING THE WHOLE OF THE COMMON CUSTOMS TARIFF UP TO DATE ; WHEREAS , FOR THIS PURPOSE , IT IS NECESSARY TO COLLECT IN A SINGLE TEXT NOT ONLY THOSE PARTS WHICH ARE AMENDED WITH EFFECT FROM 1 JANUARY 1981 BUT ALSO THOSE WHICH HAVE ALREADY BEEN AMENDED AND THOSE WHICH REMAIN UNCHANGED ;

WHEREAS , ALTHOUGH TEMPORATY TARIFF AMENDMENTS AND THE PREFERENTIAL SYSTEMS RESULTING FROM THE VARIOUS ACTS ADOPTED BY THE COMMUNITY FORM AN INTEGRAL PART OF THE COMMON CUSTOMS TARIFF , IT SEEMS APPROPRIATE NOT TO INCLUDE THEM IN THIS REGULATION ;

WHEREAS THIS REGULATION DOES NOT APPLY TO PRODUCTS COVERED BY THE TREATY ESTABLISHING THE EUROPEAN COAL AND STEEL COMMUNITY , ALTHOUGH THE NOMENCLATURE AND THE CONVENTIONAL DUTIES FOR THESE PRODUCTS ARE INCLUDED , FOR INFORMATION PURPOSES , IN THE SCHEDULE OF CUSTOMS DUTIES IN ORDER TO MAKE THE LATTER EASIER TO UNDERSTAND ,

HAS ADOPTED THIS REGULATION :

ARTICLE 1

THE ANNEX HEADED " COMMON CUSTOMS TARIFF " TO REGULATION ( EEC ) NO 950/68 IS HEREBY REPLACED BY THE ANNEX TO THIS REGULATION .

ARTICLE 2

THIS REGULATION SHALL ENTER INTO FORCE ON 1 JANUARY 1981 .

THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES .

DONE AT LUXEMBOURG , 28 OCTOBER 1980 .

FOR THE COUNCIL

THE PRESIDENT

P . HELMINGER

( 1 ) OJ NO L 172 , 22 . 7 . 1968 , P . 1 .

( 2 ) OJ NO L 259 , 2 . 10 . 1980 , P . 24 .

ANNEX

COMMON CUSTOMS TARIFF

SUMMARY

PART I - PRELIMINARY PROVISIONS

SECTION I - GENERAL RULES

*PAGE*

A . RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF*11*

B . GENERAL RULES CONCERNING DUTIES*11*

C . GENERAL RULES APPLICABLE BOTH TO NOMENCLATURE AND TO DUTIES*12*

SECTION II - SPECIAL PROVISIONS

A . GOODS FOR CERTAIN CATEGORIES OF SHIPS , BOATS AND OTHER VESSELS*13*

B . CIVIL AIRCRAFT AND GOODS FOR USE IN CIVIL AIRCRAFT*14*

C . STANDARD RATE OF DUTY*14*

D . PACKINGS IMPORTED FULL*15*

PART II - SCHEDULE OF CUSTOMS DUTIES

SECTION I

LIVE ANIMALS ; ANIMAL PRODUCTS

CHAPTER**

1 LIVE ANIMALS*19*

2 MEAT AND EDIBLE MEAT OFFALS*21*

3 FISH , CRUSTACEANS AND MOLLUSCS*28*

4 DAIRY PRODUCE ; BIRDS' EGGS ; NATURAL HONEY ; EDIBLE PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED OR INCLUDED*33*

5 PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED OR INCLUDED*38*

SECTION II

VEGETABLE PRODUCTS

6 LIVE TREES AND OTHER PLANTS ; BULBS , ROOTS AND THE LIKE ; CUT FLOWERS AND ORNAMENTAL FOLIAGE*40*

7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS*42*

8 EDIBLE FRUIT AND NUTS ; PEEL OF MELONS OR CITRUS FRUIT*46*

9 COFFEE , TEA , MATE AND SPICES*51*

10 CEREALS*54*

11 PRODUCTS OF THE MILLING INDUSTRY ; MALT AND STARCHES ; GLUTEN ; INULIN*57*

12 OIL SEEDS AND OLEAGINOUS FRUIT ; MISCELLANEOUS GRAINS , SEEDS AND FRUIT ; INDUSTRIAL AND MEDICAL PLANTS ; STRAW AND FODDER*62*

CHAPTER*PAGE*

13 LACS ; GUMS , RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS*65*

14 VEGETABLE PLAITING MATERIALS ; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED*67*

SECTION III

ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS ; PREPARED EDIBLE FATS ; ANIMAL AND VEGETABLE WAXES

15 ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS ; PREPARED EDIBLE FATS ; ANIMAL AND VEGETABLE WAXES*68*

SECTION IV

PREPARED FOODSTUFFS ; BEVERAGES , SPIRITS AND VINEGAR ; TOBACCO

16 PREPARATIONS OF MEAT , OF FISH , OF CRUSTACEANS OR MOLLUSCS*73*

17 SUGARS AND SUGAR CONFECTIONERY*76*

18 COCOA AND COCOA PREPARATIONS*80*

19 PREPARATIONS OF CEREALS , FLOUR OR STARCH ; PASTRYCOOKS' PRODUCTS*83*

20 PREPARATIONS OF VEGETABLES , FRUIT OR OTHER PARTS OF PLANTS*89*

21 MISCELLANEOUS EDIBLE PREPARATIONS*98*

22 BEVERAGES , SPIRITS AND VINEGAR*106*

23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES ; PREPARED ANIMAL FODDER*113*

24 TOBACCO*116*

SECTION V

MINERAL PRODUCTS

25 SALT ; SULPHUR ; EARTHS AND STONE ; PLASTERING MATERIALS , LIME AND CEMENT*117*

26 METALLIC ORES , SLAG AND ASH*122*

27 MINERAL FUELS , MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION ; BITUMINOUS SUBSTANCES ; MINERAL WAXES*124*

SECTION VI

PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES

28 INORGANIC CHEMICALS ; ORGANIC AND INORGANIC COMPOUNDS OF PRECIOUS METALS , OF RARE EARTH METALS , OF RADIO-ACTIVE ELEMENTS AND OF ISOTOPES*131*

CHAPTER*PAGE*

29 ORGANIC CHEMICALS*143*

30 PHARMACEUTICAL PRODUCTS*160*

31 FERTILISERS*162*

32 TANNING AND DYEING EXTRACTS ; TANNINS AND THEIR DERIVATIVES ; DYES , COLOURS , PAINTS AND VARNISHES ; PUTTY , FILLERS AND STOPPINGS ; INKS*165*

33 ESSENTIAL OILS AND RESINOIDS , PERFUMERY , COSMETIC OR TOILET PREPARATIONS*168*

34 SOAP , ORGANIC SURFACE-ACTIVE AGENTS , WASHING PREPARATIONS , LUBRICATING PREPARATIONS , ARTIFICIAL WAXES , PREPARED WAXES , POLISHING AND SCOURING PREPARATIONS , CANDLES AND SIMILAR ARTICLES , MODELLING PASTES AND " DENTAL WAXES " *170*

35 ALBUMINOIDAL SUBSTANCES ; GLUES ; ENZYMES*172*

36 EXPLOSIVES ; PYROTECHNIC PRODUCTS ; MATCHES ; PYROPHORIC ALLOYS ; CERTAIN COMBUSTIBLE PREPARATIONS*174*

37 PHOTOGRAPHIC AND CINEMATOGRAPHIC GOODS*175*

38 MISCELLANEOUS CHEMICAL PRODUCTS*177*

SECTION VII

ARTIFICIAL RESINS AND PLASTIC MATERIALS , CELLULOSE ESTERS AND ETHERS , AND ARTICLES THEREOF ; RUBBER , SYNTHETIC RUBBER , FACTICE , AND ARTICLES THEREOF

39 ARTIFICIAL RESINS AND PLASTIC MATERIALS , CELLULOSE ESTERS AND ETHERS ; ARTICLES THEREOF*182*

40 RUBBER , SYNTHETIC RUBBER , FACTICE , AND ARTICLES THEREOF*187*

SECTION VIII

RAW HIDES AND SKINS , LEATHER , FURSKINS AND ARTICLES THEREOF ; SADDLERY AND HARNESS ; TRAVEL GOODS , HANDBAGS AND SIMILAR CONTAINERS ; ARTICLES OF GUT ( OTHER THAN SILK-WORM GUT )

41 RAW HIDES AND SKINS ( OTHER THAN FURSKINS ) AND LEATHER*192*

42 ARTICLES OF LEATHER ; SADDLERY AND HARNESS ; TRAVEL GOODS , HANDBAGS AND SIMILAR CONTAINERS ; ARTICLES OF ANIMAL GUT ( OTHER THAN SILK-WORM GUT ) *194*

43 FURSKINS AND ARTIFICIAL FUR ; MANUFACTURES THEREOF*196*

SECTION IX

WOOD AND ARTICLES OF WOOD ; WOOD CHARCOAL ; CORK AND ARTICLES OF CORK ; MANUFACTURES OF STRAW , OF ESPARTO AND OF OTHER PLAITING MATERIALS ; BASKETWARE AND WICKERWORK

44 WOOD AND ARTICLES OF WOOD ; WOOD CHARCOAL*198*

45 CORK AND ARTICLES OF CORK*202*

46 MANUFACTURES OF STRAW , OF ESPARTO AND OF OTHER PLAITING MATERIALS ; BASKETWARE AND WICKERWORK*203*

SECTION X

PAPER-MAKING MATERIAL ; PAPER AND PAPERBOARD AND ARTICLES THEREOF

CHAPTER*PAGE*

47 PAPER-MAKING MATERIAL ; PAPER AND PAPERBOARD AND ARTICLES THEREOF*204*

48 PAPER AND PAPERBOARD ; ARTICLES OF PAPER PULP , OF PAPER OR OF PAPERBOARD*205*

49 PRINTED BOOKS , NEWSPAPERS , PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY ; MANUSCRIPTS , TYPESCRIPTS AND PLANS*209*

SECTION XI

TEXTILES AND TEXTILE ARTICLES

50 SILK AND WASTE SILK*214*

51 MAN-MADE FIBRES ( CONTINUOUS ) *216*

52 METALLISED TEXTILES*218*

53 WOOL AND OTHER ANIMAL HAIR*219*

54 FLAX AND RAMIE*221*

55 COTTON*222*

56 MAN-MADE FIBRES ( DISCONTINUOUS ) *223*

57 OTHER VEGETABLE TEXTILE MATERIALS ; PAPER YARN AND WOVEN FABRICS OF PAPER YARN*225*

58 CARPETS , MATS , MATTING AND TAPESTRIES ; PILE AND CHENILLE FABRICS ; NARROW FABRICS ; TRIMMINGS ; TULLE AND OTHER NET FABRICS ; LACE ; EMBROIDERY*226*

59 WADDING AND FELT ; TWINE , CORDAGE , ROPES AND CABLES ; SPECIAL FABRICS ; IMPREGNATED AND COATED FABRICS ; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE*229*

60 KNITTED AND CROCHETED GOODS*233*

61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES OF TEXTILE FABRIC , OTHER THAN KNITTED OR CROCHETED GOODS*240*

62 OTHER MADE UP TEXTILE ARTICLES*247*

63 OLD CLOTHING AND OTHER TEXTILE ARTICLES ; RAGS*250*

SECTION XII

FOOTWEAR , HEADGEAR , UMBRELLAS , SUNSHADES , WHIPS , RIDINGCROPS AND PARTS THEREOF ; PREPARED FEATHERS AND ARTICLES MADE THEREWITH ; ARTIFICIAL FLOWERS ; ARTICLES OF HUMAN HAIR

64 FOOTWEAR , GAITERS AND THE LIKE ; PARTS OF SUCH ARTICLES*251*

65 HEADGEAR AND PARTS THEREOF*253*

66 UMBRELLAS , SUNSHADES , WALKING-STICKS , WHIPS , RIDING-CROPS AND PARTS THEREOF*255*

67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN ; ARTIFICIAL FLOWERS ; ARTICLES OF HUMAN HAIR*256*

SECTION XIII

ARTICLES OF STONE , OF PLASTER , OF CEMENT , OF ASBESTOS , OF MICA AND OF SIMILAR MATERIALS ; CERAMIC PRODUCTS ; GLASS AND GLASSWARE

CHAPTER*PAGE*

68 ARTICLES OF STONE , OF PLASTER , OF CEMENT , OF ASBESTOS , OF MICA AND OF SIMILAR MATERIALS*258*

69 CERAMIC PRODUCTS*262*

70 GLASS AND GLASSWARE*266*

SECTION XIV

PEARLS , PRECIOUS AND SEMI-PRECIOUS STONES , PRECIOUS METALS , ROLLED PRECIOUS METALS , AND ARTICLES THEREOF ; IMITATION JEWELLERY ; COIN

71 PEARLS , PRECIOUS AND SEMI-PRECIOUS STONES , PRECIOUS METALS , ROLLED PRECIOUS METALS , AND ARTICLES THEREOF ; IMITATION JEWELLERY*270*

72 COIN*275*

SECTION XV

BASE METALS AND ARTICLES OF BASE METAL

73 IRON AND STEEL AND ARTICLES THEREOF*277*

74 COPPER AND ARTICLES THEREOF*291*

75 NICKEL AND ARTICLES THEREOF*294*

76 ALUMINIUM AND ARTICLES THEREOF*296*

77 MAGNESIUM AND BERYLLIUM AND ARTICLES THEREOF*299*

78 LEAD AND ARTICLES THEREOF*300*

79 ZINC AND ARTICLES THEREOF*302*

80 TIN AND ARTICLES THEREOF*304*

81 OTHER BASE METALS EMPLOYED IN METALLURGY AND ARTICLES THEREOF*306*

82 TOOLS , IMPLEMENTS , CUTLERY , SPOONS AND FORKS , OF BASE METAL ; PARTS THEREOF*309*

83 MISCELLANEOUS ARTICLES OF BASE METAL*312*

SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES ; ELECTRICAL EQUIPMENT ; PARTS THEREOF

84 BOILERS , MACHINERY AND MECHANICAL APPLIANCES ; PARTS THEREOF*314*

85 ELECTRICAL MACHINERY AND EQUIPMENT ; PARTS THEREOF*331*

SECTION XVII

VEHICLES , AIRCRAFT , AND PARTS THEREOF ; VESSELS AND CERTAIN ASSOCIATED TRANSPORT EQUIPMENT

86 RAILWAY AND TRAMWAY LOCOMOTIVES , ROLLING-STOCK AND PARTS THEREOF ; RAILWAY AND TRAMWAY TRACK FIXTURES AND FITTINGS ; TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS ( NOT ELECTRICALLY POWERED ) *340*

CHAPTER*PAGE*

87 VEHICLES , OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK , AND PARTS THEREOF*342*

88 AIRCRAFT AND PARTS THEREOF ; PARACHUTES ; CATAPULTS AND SIMILAR AIRCRAFT LAUNCHING GEAR ; GROUND FLYING TRAINERS*346*

89 SHIPS , BOATS AND FLOATING STRUCTURES*348*

SECTION XVIII

OPTICAL , PHOTOGRAPHIC , CINEMATOGRAPHIC , MEASURING , CHECKING , PRECISION , MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS ; CLOCKS AND WATCHES ; MUSICAL INSTRUMENTS ; SOUND RECORDERS OR REPRODUCERS ; TELEVISION IMAGE AND SOUND RECORDERS OR REPRODUCERS ; PARTS THEREOF

90 OPTICAL , PHOTOGRAPHIC , CINEMATOGRAPHIC , MEASURING , CHECKING , PRECISION , MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS ; PARTS THEREOF*349*

91 CLOCKS AND WATCHES AND PARTS THEREOF*356*

92 MUSICAL INSTRUMENTS ; SOUND RECORDERS OR REPRODUCERS ; TELEVISION IMAGE AND SOUND RECORDERS OR REPRODUCERS ; PARTS AND ACCESSORIES OF SUCH ARTICLES*358*

SECTION XIX

ARMS AND AMMUNITION ; PARTS THEREOF

93 ARMS AND AMMUNITION ; PARTS THEREOF*361*

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

94 FURNITURE AND PARTS THEREOF ; BEDDING , MATTRESSES , MATTRESS SUPPORTS , CUSHIONS AND SIMILAR STUFFED FURNISHINGS*363*

95 ARTICLES AND MANUFACTURES OF CARVING OR MOULDING MATERIAL*365*

96 BROOMS , BRUSHES , POWDER-PUFFS AND SIEVES*367*

97 TOYS , GAMES AND SPORTS REQUISITES ; PARTS THEREOF*368*

98 MISCELLANEOUS MANUFACTURED ARTICLES*370*

SECTION XXI

WORKS OF ART , COLLECTORS' PIECES , AND ANTIQUES

99 WORKS OF ART , COLLECTORS' PIECES , AND ANTIQUES*373*

ANNEX

HEADINGS OR SUBHEADINGS OF WHICH ONLY PART IS COVERED BY A GATT CONCESSION OR IN WHICH DIFFERENT CONCESSIONS HAVE BEEN GRANTED*375*

PART I

PRELIMINARY PROVISIONS

SECTION I

GENERAL RULES

A . RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF

INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF SHALL BE GOVERNED BY THE FOLLOWING PRINCIPLES :

1 . THE TITLES OF SECTIONS , CHAPTERS AND SUB-CHAPTERS ARE PROVIDED FOR EASE OF REFERENCE ONLY ; FOR LEGAL PURPOSES , CLASSIFICATION SHALL BE DETERMINED ACCORDING TO THE TERMS OF THE HEADINGS AND ANY RELATIVE SECTION OR CHAPTER NOTES AND , PROVIDED SUCH HEADINGS OR NOTES DO NOT OTHERWISE REQUIRE , ACCORDING TO THE FOLLOWING PROVISIONS .

2 . ( A ) ANY REFERENCE IN A HEADING TO AN ARTICLE SHALL BE TAKEN TO INCLUDE A REFERENCE TO THAT ARTICLE INCOMPLETE OR UNFINISHED , PROVIDED THAT , AS IMPORTED , THE INCOMPLETE OR UNFINISHED ARTICLE HAS THE ESSENTIAL CHARACTER OF THE COMPLETE OR FINISHED ARTICLE . IT SHALL ALSO BE TAKEN TO INCLUDE A REFERENCE TO THAT ARTICLE COMPLETE OR FINISHED ( OR FALLING TO BE CLASSIFIED AS COMPLETE OR FINISHED BY VIRTUE OF THIS RULE ) , IMPORTED UNASSEMBLED OR DISASSEMBLED .

( B ) ANY REFERENCE IN A HEADING TO A MATERIAL OR SUBSTANCE SHALL BE TAKEN TO INCLUDE A REFERENCE TO MIXTURES OR COMBINATIONS OF THAT MATERIAL OR SUBSTANCE WITH OTHER MATERIALS OR SUBSTANCES . ANY REFERENCE TO GOODS OF A GIVEN MATERIAL OR SUBSTANCE SHALL BE TAKEN TO INCLUDE A REFERENCE TO GOODS CONSISTING WHOLLY OR PARTLY OF SUCH MATERIAL OR SUBSTANCE . THE CLASSIFICATION OF GOODS CONSISTING OF MORE THAN ONE MATERIAL SUBSTANCE SHALL BE ACCORDING TO THE PRINCIPLES OF RULE 3 .

3 . WHEN FOR ANY REASON , GOODS ARE , PRIMA FACIE , CLASSIFIABLE UNDER TWO OR MORE HEADINGS , CLASSIFICATION SHALL BE EFFECTED AS FOLLOWS :

( A ) THE HEADING WHICH PROVIDES THE MOST SPECIFIC DESCRIPTION SHALL BE PREFERRED TO HEADINGS PROVIDING A MORE GENERAL DESCRIPTION .

( B ) MIXTURES , COMPOSITE GOODS CONSISTING OF DIFFERENT MATERIALS OR MADE UP OF DIFFERENT COMPONENTS , AND GOODS PUT UP IN SETS , WHICH CANNOT BE CLASSIFIED BY REFERENCE TO 3 ( A ) , SHALL BE CLASSIFIED AS IF THEY CONSISTED OF THE MATERIAL OR COMPONENT WHICH GIVES THEM THEIR ESSENTIAL CHARACTER , IN SO FAR AS THIS CRITERION IS APPLICABLE .

( C ) WHEN GOODS CANNOT BE CLASSIFIED BY REFERENCE TO 3 ( A ) OR 3 ( B ) , THEY SHALL BE CLASSIFIED UNDER THE HEADING WHICH OCCURS LATEST AMONG THOSE WHICH EQUALLY MERIT CONSIDERATION .

4 . GOODS NOT FALLING WITHIN ANY HEADING OF THE TARIFF SHALL BE CLASSIFIED UNDER THE HEADING APPROPRIATE TO THE GOODS TO WHICH THEY ARE MOST AKIN .

5 . THE ABOVE RULES SHALL ALSO APPLY MUTATIS MUTANDIS WHEN DETERMINING THE APPROPRIATE SUBHEADING WITHIN A HEADING .

B . GENERAL RULES CONCERNING DUTIES

1 . THE CUSTOMS DUTIES APPLICABLE TO IMPORTED GOODS ORIGINATING IN COUNTRIES WHICH ARE CONTRACTING PARTIES TO THE GENERAL AGREEMENT ON TARIFFS AND TRADE OR WITH WHICH THE EUROPEAN ECONOMIC COMMUNITY HAS CONCLUDED AGREEMENTS CONTAINING THE MOSTFAVOURED-NATION TARIFF CLAUSE SHALL BE THE CONVENTIONAL DUTIES ( OR DUTIES RESULTING FROM CONVENTIONS ) SHOWN IN COLUMN 4 OF THE SCHEDULE OF DUTIES ; UNTIL SUCH TIME AS A COMMON TRADE POLICY ENTERS INTO FORCE IN THIS RESPECT , THESE " CONVENTIONAL " RATES SHALL APPLY TO GOODS OTHER THAN THOSE REFERRED TO ABOVE , IMPORTED FROM ANY THIRD COUNTRY .

WHERE NO " CONVENTIONAL " DUTY IS SHOWN AGAINST A HEADING OR SUBHEADING , OR WHERE THE RATE OF THE " CONVENTIONAL " DUTY IS HIGHER THAN THAT OF THE AUTONOMOUS DUTY SHOWN IN COLUMN 3 , DUTY SHALL BE CHARGEABLE AT THE RATE OF THE AUTONOMOUS DUTY .

2 . PARAGRAPH 1 SHALL NOT APPLY WHERE SPECIAL AUTONOMOUS CUSTOMS DUTIES ARE PROVIDED FOR IN RESPECT OF GOODS ORIGINATING IN CERTAIN COUNTRIES OR WHERE PREFERENTIAL CUSTOMS DUTIES ARE APPLICABLE IN PURSUANCE OF AGREEMENTS .

3 . PARAGRAPHS 1 AND 2 SHALL NOT PRECLUDE THE MEMBER STATES FROM APPLYING CUSTOMS DUTIES OTHER THAN THOSE OF THE COMMON CUSTOMS TARIFF WHERE THE APPLICATION OF SUCH OTHER DUTIES IS JUSTIFIED BY COMMUNITY LAW .

4 . THE DUTIES EXPRESSED AS PERCENTAGE RATES IN COLUMNS 3 AND 4 ARE AD VALOREM DUTIES .

5 . THE LETTER ( L ) APPEARING IN COLUMN 3 OPPOSITE CERTAIN HEADINGS OR SUBHEADINGS DENOTES THAT THE GOODS CONCERNED ARE SUBJECT TO LEVIES .

6 . THE LETTERS " VC " IN COLUMNS 3 AND 4 DENOTE THAT THE GOODS CONCERNED ARE CHARGEABLE WITH A " VARIABLE COMPONENT " DETERMINED UNDER THE REGULATIONS RELATING TO TRADE IN CERTAIN GOODS PROCESSED FROM AGRICULTURAL PRODUCTS .

7 . THE SYMBOL " ADS " OR " ADF " IN COLUMN 4 IN CHAPTERS 17 , 18 AND 19 INDICATES THAT THE MAXIMUM RATE OF DUTY CONSISTS OF AN AD VALOREM DUTY PLUS AN ADDITIONAL DUTY FOR CERTAIN FORMS OF SUGAR OR FOR FLOUR . THIS ADDITIONAL DUTY IS FIXED IN ACCORDANCE WITH THE RULES CONCERNING TRADE IN CERTAIN PROCESSED AGRICULTURAL PRODUCTS .

8 . THE SYMBOL " ADS " IN COLUMN 4 IN CHAPTER 20 INDICATES THAT THE COMMUNITY RESERVES THE RIGHT TO CHARGE , OVER AND ABOVE THE BOUND DUTY , AN ADDITIONAL DUTY ON SUGAR CORRESPONDING TO THE DUTY PAYABLE ON IMPORTED SUGAR AND APPLICABLE TO THE QUANTITY OF VARIOUS SUGARS CONTAINED IN THIS PRODUCT IN EXCESS OF THE PERCENTAGE BY WEIGHT LAID DOWN IN ADDITIONAL NOTES 2 AND 3 TO CHAPTER 20 , OR , IN RESPECT OF PRODUCTS FALLING WITHIN HEADINGS NOS 20.03 , 20.04 AND 20.05 WHICH EXCEED 13 % BY WEIGHT .

9 . IN HEADING NO 20.06 , COLUMN 4 , THE SYMBOL " 2 ADS " INDICATES THAT THE APPLICABLE RATE OF THE ADDITIONAL DUTY ON SUGAR IS FIXED AT A STANDARD RATE OF 2 % OF THE CUSTOMS VALUE OF THE GOODS .

C . GENERAL RULES APPLICABLE BOTH TO NOMENCLATURE AND TO DUTIES

1 . UNLESS PROVIDED OTHERWISE , THE PROVISIONS RELATING TO VALUE FOR CUSTOMS PURPOSES SHALL BE APPLIED TO DETERMINE , IN ADDITION TO THE VALUE FOR THE ASSESSMENT OF AD VALOREM CUSTOMS DUTIES , THE VALUES BY REFERENCE TO WHICH THE SCOPE OF CERTAIN HEADINGS OR SUBHEADINGS IS DEFINED .

2 . THE DUTIABLE WEIGHT , IN THE CASE OF GOODS CHARGEABLE BY WEIGHT , AND THE WEIGHTS BY REFERENCE TO WHICH THE SCOPE OF CERTAIN HEADINGS OR SUBHEADINGS IS DEFINED , SHALL BE TAKEN TO BE :

( A ) IN THE CASE OF A REFERENCE TO " GROSS WEIGHT " , THE AGGREGATE WEIGHT OF THE GOODS AND OF ALL PACKINGS THEREOF ;

( B ) IN THE CASE OF A REFERENCE TO " NET WEIGHT " OR SIMPLY TO " WEIGHT " WITHOUT QUALIFICATION , THE WEIGHT OF THE GOODS THEMSELVES WITHOUT PACKING OF ANY KIND .

FOR THE PURPOSES OF PARAGRAPHS ( A ) AND ( B ) ABOVE , " PACKING " MEANS ANY EXTERNAL OR INTERNAL CONTAINERS , HOLDERS , WRAPPINGS OR SUPPORTS , OTHER THAN TRANSPORT DEVICES ( E.G . TRANSPORT CONTAINERS ) , TARPAULINS , TACKLE OR ANCILLARY TRANSPORT EQUIPMENT .

3 . PURSUANT TO THE FIRST SUBPARAGRAPH OF ARTICLE 2 ( 2 ) OF REGULATION ( EEC ) NO 2779/78 , THE VALUE IN NATIONAL CURRENCIES OF THE EUROPEAN UNIT OF ACCOUNT ( EUA ) BY REFERENCE TO WHICH CERTAIN SPECIFIC CUSTOMS DUTIES ARE EXPRESSED , OR WHICH IS USED AS A CRITERION LIMITING THE SCOPE OF CERTAIN SUBHEADINGS , SHALL BE THE FOLLOWING :

1 EUA = 40,5722 BELGIAN FRANCS/LUXEMBOURG FRANCS ,

1 EUA = 2,53405 GERMAN MARKS ,

1 EUA = 2,75049 DUTCH GUILDERS ,

1 EUA = 0,587199 POUND STERLING ,

1 EUA = 7,82280 DANISH KRONER ,

1 EUA = 5,87764 FRENCH FRANCS ,

1 EUA = 1207,64 ITALIAN LIRA ,

1 EUA = 0,675378 IRISH POUND ,

1 EUA = 60,8368 GREEK DRACHMAS .

SECTION II

SPECIAL PROVISIONS

A . GOODS FOR CERTAIN CATEGORIES OF SHIPS , BOATS AND OTHER VESSELS

CUSTOMS DUTIES ARE SUSPENDED IN RESPECT OF GOODS INTENDED FOR INCORPORATION IN THE SHIPS , BOATS OR OTHER VESSELS LISTED IN THE FOLLOWING SCHEDULE , FOR THE PURPOSES OF THEIR CONSTRUCTION , REPAIR , MAINTENANCE OR CONVERSION , AND IN RESPECT OF GOODS INTENDED FOR FITTING TO OR EQUIPPING SUCH SHIPS , BOATS OR OTHER VESSELS .

HEADING NUMBER*DESCRIPTION*

89.01*SHIPS , BOATS AND OTHER VESSELS NOT FALLING WITHIN HEADINGS NOS 89.02 TO 89.05 : *

*A . WARSHIPS*

*B . OTHER : *

*I . SEA-GOING VESSELS*

89.02*VESSELS SPECIALLY DESIGNED FOR TOWING ( TUGS ) OR PUSHING OTHER VESSELS : *

*A . TUGS*

*B . PUSHER CRAFT : *

*I . SEA-GOING*

89.03*LIGHT-VESSELS , FIRE-FLOATS , DREDGERS OF ALL KINDS , FLOATING CRANES , AND OTHER VESSELS THE NAVIGABILITY OF WHICH IS SUBSIDIARY TO THEIR MAIN FUNCTION ; FLOATING DOCKS ; FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS : *

*A . SEA-GOING*

THE SUSPENSIONS SHALL BE SUBJECT TO SUCH CONDITIONS AS MAY BE DETERMINED BY THE COMPETENT AUTHORITIES WITH A VIEW TO CUSTOMS CONTROL OF THE USE OF SUCH GOODS .

B . CIVIL AIRCRAFT AND GOODS FOR USE IN CIVIL AIRCRAFT

1 . RELIEF FROM CUSTOMS DUTY IS PROVIDED FOR :

- CIVIL AIRCRAFT ,

- CERTAIN GOODS FOR USE IN CIVIL AIRCRAFT AND FOR INCORPORATION THEREIN IN THE COURSE OF THEIR MANUFACTURE , REPAIR , MAINTENANCE , REBUILDING , MODIFICATION OR CONVERSION ,

- GROUND FLYING TRAINERS AND THEIR PARTS .

THESE GOODS ARE COVERED BY SUBHEADINGS ( 1 ) WITH A FOOTNOTE REFERENCE IN THE FOLLOWING TERMS :

" ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES . SEE ALSO SECTION II , PARAGRAPH B , OF THE PRELIMINARY PROVISIONS . "

2 . FOR THE PURPOSES OF PARAGRAPH 1 , " CIVIL AIRCRAFT " MEANS AIRCRAFT OTHER THAN AIRCRAFT USED IN MILITARY OR SIMILAR SERVICES IN THE MEMBER STATES WHICH CARRY A MILITARY OR NON-CIVIL REGISTRATION .

3 . FOR THE APPLICATION OF PARAGRAPH 1 , SECOND INDENT , THE EXPRESSION " FOR USE IN CIVIL AIRCRAFT " IN ALL RELEVANT SUBHEADINGS ( 1 ) SHALL INCLUDE GOODS FOR USE IN GROUND FLYING TRAINERS FOR CIVIL USE .

C . STANDARD RATE OF DUTY

1 . CUSTOMS DUTY SHALL BE CHARGED AT THE FLAT RATE OF 10 % AD VALOREM ON GOODS :

- SENT IN SMALL CONSIGNMENTS TO PRIVATE INDIVIDUALS , OR

- CONTAINED IN TRAVELLERS' PERSONAL LUGGAGE ,

PROVIDED THAT SUCH IMPORTATIONS ARE NOT OF A COMMERCIAL NATURE AND THAT THE TOTAL VALUE OF SUCH GOODS DOES NOT EXCEED 100 EUROPEAN UNITS OF ACCOUNT PER CONSIGNMENT OR PER TRAVELLER .

SUCH FLAT RATE ASSESSMENT SHALL NOT APPLY TO GOODS FALLING WITHIN CHAPTER 24 .

2 . AN IMPORTATION SHALL BE TREATED AS NOT BEING OF A COMMERCIAL NATURE IF :

- IT IS OCCASIONAL ,

- IT CONSISTS SOLELY OF GOODS FOR PERSONAL OR FAMILY USE BY THE CONSIGNEE OR , IN THE CASE OF TRAVELLERS , IMPORTED GOODS INTENDED AS GIFTS : SUCH GOODS SHALL BE OF SUCH KIND OR QUALITY THAT THERE IS NO INDICATION THAT THEY ARE BEING IMPORTED FOR ANY COMMERCIAL PURPOSE .

3 . THE FLAT RATE CHARGE SHALL APPLY INDEPENDENTLY OF THE DUTY-FREE ADMISSION GRANTED IN RESPECT OF GOODS CONTAINED IN TRAVELLERS' PERSONAL LUGGAGE , IN ACCORDANCE WITH ARTICLE 1 OR 2 ( 1 ) OF REGULATION ( EEC ) NO 1544/69 ( 2 ) .

4 . THE FLAT RATE OF CUSTOMS DUTY SHALL NOT APPLY TO GOODS IMPORTED UNDER THE CONDITIONS SET OUT ABOVE IF THE PERSON ENTITLED HAS , BEFORE THE SAID FLAT RATE IS APPLIED TO THEM , REQUESTED THAT THEY BE SUBJECT TO THE CUSTOMS DUTIES APPROPRIATE TO THEM . ALL THE GOODS MAKING UP THE CONSIGNMENT SHALL THEN BE SUBJECT TO THE IMPORT DUTIES WHICH ARE APPROPRIATE TO THEM , WITHOUT PREJUDICE TO THE DUTY-FREE ADMISSION UNDER ARTICLE 1 OR 2 ( 1 ) OF REGULATION ( EEC ) NO 1544/69 .

FOR THE PURPOSES OF THE FIRST SUBPARAGRAPH , IMPORT DUTIES SHALL MEAN BOTH CUSTOMS DUTIES AND CHARGES HAVING EQUIVALENT EFFECT AND AGRICULTURAL LEVIES AND OTHER IMPORT CHARGES PROVIDED FOR UNDER THE COMMON AGRICULTURAL POLICY OR UNDER SPECIFIC ARRANGEMENTS LAID DOWN , UNDER ARTICLE 235 OF THE TREATY , FOR CERTAIN GOODS RESULTING FROM THE PROCESSING OF AGRICULTURAL PRODUCTS .

5 . MEMBER STATES MAY ROUND OFF THE AMOUNT IN NATIONAL CURRENCY RESULTING FROM THE CONVERSION OF THE SUM OF 100 EUROPEAN UNITS OF ACCOUNT .

6 . MEMBER STATES MAY MAINTAIN UNCHANGED THE EQUIVALENT IN NATIONAL CURRENCY OF THE SUM OF 100 EUROPEAN UNITS OF ACCOUNT IF , AT THE TIME OF THE ANNUAL ADJUSTMENT PROVIDED FOR IN THE FIRST PARAGRAPH OF ARTICLE 2 ( 2 ) OF COUNCIL REGULATION ( EEC ) NO 2779/78 , THE CONVERSION OF THIS AMOUNT , BEFORE ROUNDING OFF PROVIDED FOR IN PARAGRAPH 5 , RESULTS IN A CHANGE OF LESS THAN 5 % IN THE EQUIVALENT IN NATIONAL CURRENCY .

D . PACKINGS IMPORTED FULL

1 . PACKINGS , AS DEFINED IN SECTION I , C . , 2 . , IMPORTED FULL AND DECLARED FOR HOME USE AT THE SAME TIME AS THE GOODS CONTAINED THEREIN SHALL BE :

( A ) CHARGEABLE AT THE SAME RATE OF CUSTOMS DUTY AS THE GOODS CONTAINED THEREIN :

- WHERE SUCH GOODS ARE SUBJECT TO AN AD VALOREM CUSTOMS DUTY , OR

- WHERE THE PACKINGS ARE TO BE INCLUDED IN THE DUTIABLE WEIGHT OF THE GOODS CONTAINED THEREIN ;

( B ) ADMITTED FREE OF CUSTOMS DUTIES :

- WHERE THE GOODS CONTAINED THEREIN ARE FREE OF CUSTOMS DUTY , OR

- WHERE THE GOODS CONTAINED THEREIN ARE DUTIABLE OTHERWISE THAN BY REFERENCE TO WEIGHT OR VALUE , OR

- WHERE THE WEIGHT OF THE PACKINGS IS NOT TO BE INCLUDED IN THE DUTIABLE WEIGHT OF THE GOODS CONTAINED THEREIN ;

( C ) CHARGEABLE AT THE RATES OF CUSTOMS DUTY APPROPRIATE TO THEM , NOTWITHSTANDING SUBPARAGRAPHS ( A ) AND ( B ) ABOVE :

- WHERE THEY ARE NOT OF A TYPE NORMALLY USED FOR THE GOODS CONTAINED THEREIN AND HAVE AN INDEPENDENT AND DURABLE USE OTHER THAN AS PACKINGS , OR

- WHERE THEY HAVE BEEN USED IN ORDER TO EVADE PAYMENT OF CUSTOMS DUTIES APPLICABLE THERETO IN ACCORDANCE WITH THEIR TARIFF DESCRIPTION .

2 . WHERE PACKINGS COVERED BY THE PROVISIONS OF PARAGRAPHS 1 ( A ) AND ( B ) CONTAIN GOODS OF SEVERAL DIFFERENT TARIFF DESCRIPTIONS , THE WEIGHT AND VALUE OF THE PACKINGS SHALL , FOR THE PURPOSE OF DETERMINING THEIR DUTIABLE WEIGHT OR VALUE , BE APPORTIONED BETWEEN ALL THE GOODS CONTAINED , IN PROPORTION TO THE WEIGHT OR VALUE OF THOSE GOODS .

NOTE

A HEADING NUMBER PLACED BETWEEN SQUARE BRACKETS IN COLUMN 1 OF THE SCHEDULE OF CUSTOMS DUTIES INDICATES THAT THE HEADING HAS BEEN DELETED ( FOR EXAMPLE , HEADINGS NOS ( 05.06 ) , ( 29.18 ) AND ( 95.01 ) ) .

( 1 ) THE SUBHEADINGS CONCERNED ARE WITHIN THE FOLLOWING HEADINGS :

39.07 , 40.09 , 40.11 , 40.16 , 62.05 , 68.13 , 68.14 , 70.08 , 73.25 , 73.38 , 83.02 , 83.07 , 83.08 , 84.06 , 84.07 , 84.08 , 84.10 , 84.11 , 84.12 , 84.15 , 84.18 , 84.21 , 84.22 , 84.53 , 84.59 , 84.63 , 85.01 , 85.08 , 85.12 , 85.14 , 85.15 , 85.17 , 85.20 , 85.22 , 85.23 , 88.01 , 88.02 , 88.03 , 88.05 , 90.14 , 90.18 , 90.23 , 90.24 , 90.27 , 90.28 , 90.29 , 91.03 , 91.08 , 94.01 , 94.03 .

( 2 ) OJ NO L 191 , 5 . 8 . 1969 , P . 1 .

PART II

SCHEDULE OF CUSTOMS DUTIES

SECTION I

LIVE ANIMALS ; ANIMAL PRODUCTS

CHAPTER I

LIVE ANIMALS

NOTES

1 . THIS CHAPTER COVERS ALL LIVE ANIMALS EXCEPT :

( A ) FISH , CRUSTACEANS AND MOLLUSCS , OF HEADINGS NOS 03.01 AND 03.03 ;

( B ) MICROBIAL CULTURES AND OTHER PRODUCTS OF HEADING NO 30.02 ; AND

( C ) ANIMALS OF HEADING NO 97.08 .

2 . ANY REFERENCE IN THIS CHAPTER TO A PARTICULAR GENUS OR SPECIES , EXCEPT WHERE THE CONTEXT OTHERWISE REQUIRES , INCLUDES A REFERENCE TO THE YOUNG OF THAT GENUS OR SPECIES .

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

01.01*LIVE HORSES , ASSES , MULES AND HINNIES : ***

*A . HORSES : ***

*I . PURE-BRED BREEDING ANIMALS ( A)*FREE*FREE*

*II . FOR SLAUGHTER ( A)*11*4*

*III . OTHER*23*18*

*B . ASSES*12* - *

*C . MULES AND HINNIES*17* - *

01.02*LIVE ANIMALS OF THE BOVINE SPECIES : ***

*A . DOMESTIC SPECIES : ***

*I . PURE-BRED BREEDING ANIMALS ( A)*FREE*FREE*

*II . OTHER*16 + ( L ) ( B ) (*)*( C ) ( D )*

*B . OTHER*FREE* - *

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

01.03*LIVE SWINE : ***

*A . DOMESTIC SPECIES : ***

*I . PURE-BRED BREEDING ANIMALS ( E)*FREE*FREE*

*II . OTHER : ***

*A ) SOWS HAVING FARROWED AT LEAST ONCE , OF A WEIGHT OF NOT LESS THAN 160 KG*16 ( L ) * - *

*B ) OTHER*16 ( L ) * - *

*B . OTHER*FREE* - *

01.04*LIVE SHEEP AND GOATS : ***

*A . PURE-BRED BREEDING ANIMALS ( E ) : ***

*I . SHEEP*FREE*FREE*

*II . GOALS*5* - *

*B . OTHER : *

*I . SHEEP*15 ( L ) * - *

*II . GOATS*5 ( L ) * - *

01.05*LIVE POULTRY , THAT IS TO SAY , FOWLS , DUCKS , GEESE , TURKEYS AND GUINEA FOWLS : ***

*A . OF A WEIGHT NOT EXCEEDING 185 G : ***

*I . TURKEYS AND GEESE*12 ( L ) * - *

*II . OTHER*12 ( L ) * - *

*B . OTHER : ***

*I . FOWLS*12 ( L ) * - *

*II . DUCKS*12 ( L ) * - *

*III . GEESE*12 ( L ) * - *

*IV . TURKEYS*12 ( L ) * - *

*V . GUINEA FOWLS*12 ( L ) * - *

01.06*OTHER LIVE ANIMALS : ***

*A . DOMESTIC RABBITS*10*7,5*

*B . PIGEONS*12*10*

*C . OTHER*FREE*(F )*

( A ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

( B ) SUBJECT TO CERTAIN CONDITIONS PRESCRIBED IN ARTICLE 13 OF COUNCIL REGULATION ( EEC ) NO 805/68 OF 27 JUNE 1968 , THE LEVY WHICH WAS TO BE APPLIED TO YOUNG MALE BOVINE ANIMALS INTENDED FOR FATTENING , OF A LIVE WEIGHT OF 300 KG OR LESS MAY BE TOTALLY OR PARTIALLY SUSPENDED .

( C ) A RATE OF 6 % APPLICABLE WITHIN THE LIMITS OF AN ANNUAL TARIFF QUOTA , TO BE GRANTED BY THE COMPETENT AUTHORITIES , OF 20 000 HEIFERS AND COWS ( OTHER THAN FOR SLAUGHTER ) OF THE FOLLOWING MOUNTAIN BREEDS GREY , BROWN , YELLOW , SPOTTED SIMMENTAL AND PINZGAU . QUALIFICATION FOR THE QUOTA IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES OF THE MEMBER STATE OF DESTINATION .

( D ) A RATE OF 4 % IS APPLICABLE WITHIN THE LIMITS OF AN ANNUAL TARIFF QUOTA , TO BE GRANTED BY THE COMPETENT AUTHORITIES , OF 5 000 BULLS , COWS AND HEIFERS ( OTHER THAN FOR SLAUGHTER ) OF THE FOLLOWING BREEDS : SPOTTED SIMMENTAL , SCHWYZ AND FRIBOURG . TO QUALIFY FOR THE QUOTA , ANIMALS OF THE BREEDS SPECIFIED MUST BE COVERED BY THE FOLLOWING DOCUMENTS :

- BULLS PEDIGREE CERTIFICATE ;

- COWS AND HEIFERS PEDIGREE CERTIFICATE OR HERD BOOK ENTRY CERTIFICATE ATTESTING TO THE PURITY OF THE BREED .

(*) IN CERTAIN CONDITIONS A LEVY IS APPLICABLE IN ADDITION TO THE CUSTOMS DUTY .

( E ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

( F ) SEE ANNEX

CHAPTER 2

MEAT AND EDIBLE MEAT OFFALS

NOTE

THIS CHAPTER DOES NOT COVER :

( A ) PRODUCTS OF THE KINDS DESCRIBED IN HEADINGS NOS 02.01 , 02.02 , 02.03 , 02.04 AND 02.06 , UNFIT OR UNSUITABLE FOR HUMAN CONSUMPTION ;

( B ) GUTS , BLADDERS OR STOMACHS OF ANIMALS ( HEADING NO 05.04 ) AND ANIMAL BLOOD ( HEADING NO 05.15 ) ; OR

( C ) ANIMAL FAT , OTHER THAN PRODUCTS OF HEADING NO 02.05 ( CHAPTER 15 ) .

ADDITIONAL NOTES

1 . A . FOR THE PURPOSES OF HEADING NO 02.01 , THE FOLLOWING EXPRESSIONS SHALL HAVE THE MEANINGS HEREUNDER ASSIGNED TO THEM :

( A ) " CARCASES OF BOVINE ANIMALS " , FOR THE PURPOSES OF SUBHEADING A II : WHOLE CARCASES OF THE SLAUGHTERED ANIMALS AFTER HAVING BEEN BLED , EVISCERATED AND SKINNED , IMPORTED WITH OR WITHOUT THE HEADS , WITH OR WITHOUT THE FEET AND WITH OR WITHOUT THE OTHER OFFALS ATTACHED . WHERE CARCASES ARE IMPORTED WITHOUT THE HEADS , THE LATTER MUST HAVE BEEN SEPARATED FROM THE CARCASE AT THE ATLOIDO-OCCIPITAL JOINT . WHEN IMPORTED WITHOUT THE FEET , THE LATTER MUST HAVE BEEN CUT OFF AT THE CARPO-METACARPAL OR TARSO-METATARSAL JOINTS ; " CARCASE " SHALL INCLUDE THE FRONT PART OF THE CARCASE COMPRISING ALL THE BONES AND THE SCRAG , NECK AND SHOULDER HAVING MORE THAN 10 PAIRS OF RIBS ;

( B ) " HALF-CARCASES OF BOVINE ANIMALS " , FOR THE PURPOSES OF SUBHEADING A II : THE PRODUCT RESULTING FROM THE SYMMETRICAL DIVISION OF THE WHOLE CARCASE THROUGH THE CENTRE OF EACH CERVICAL , DORSAL , LUMBAR AND SACRAL VERTEBRA AND THROUGH THE CENTRE OF THE STERNUM AND OF THE ISCHIO-PUBIC SYMPHYSIS ; " HALF-CARCASE " SHALL INCLUDE THE FRONT PART OF THE HALF-CARCASE COMPRISING ALL THE BONES AND THE SCRAG , NECK AND SHOULDER HAVING MORE THAN 10 RIBS ;

( C ) " COMPENSATED QUARTERS " , FOR THE PURPOSES OF SUBHEADINGS A II A ) 1 AND A II B ) 1 : PORTIONS COMPOSED OF EITHER :

- FOREQUARTERS COMPRISING ALL THE BONES AND THE SCRAG , NECK AND SHOULDER , AND CUT AT THE 10TH RIB ; AND BINDQUARTERS COMPRISING ALL THE BONES AND THE THIGH AND SIRLOIN , AND CUT AT THE THIRD RIB ; OR

- FOREQUARTERS COMPRISING ALL THE BONES AND THE SCRAG , NECK AND SHOULDER , AND CUT AT THE FIFTH RIB , WITH THE WHOLE OF THE FLANK AND BREAST ATTACHED ; AND HINDQUARTERS COMPRISING ALL THE BONES AND THE THIGH AND SIRLOIN , AND CUT AT THE EIGHTH CUT RIB .

THE FOREQUARTERS AND THE HINDQUARTERS CONSTITUTING " COMPENSATED QUARTERS " MUST BE IMPORTED AT THE SAME TIME AND IN EQUAL NUMBERS , AND THE TOTAL WEIGHT OF THE FOREQUARTERS MUST BE THE SAME AS THAT OF THE HINDQUARTERS ; HOWEVER , A DIFFERENCE BETWEEN THE WEIGHTS OF THE TWO PARTS OF THE CONSIGNMENT IS ALLOWED PROVIDED THAT THIS DOES NOT EXCEED 5 % OF THE WEIGHT OF THE HEAVIER PART ( FOREQUARTERS OR HINDQUARTERS ) ;

( D ) " UNSEPARATED FOREQUARTERS " , FOR THE PURPOSES OF SUBHEADINGS A II A ) 2 AND A II B ) 2 ; THE FRONT PART OF A CARCASE COMPRISING ALL THE BONES AND THE SCRAG , NECK AND SHOULDER , WITH A MINIMUM OF FOUR PAIRS OF RIBS AND A MAXIMUM OF 10 PAIRS OF RIBS ( THE FIRST FOUR PAIRS OF RIBS MUST BE WHOLE , THE OTHERS MAY BE CUT ) WITH OR WITHOUT THE THIN FLANK ;

( E ) " SEPARATED FOREQUARTERS " , FOR THE PURPOSES OF SUBHEADINGS A II A ) 2 AND A II B ) 2 : THE FRONT PART OF A HALFCARCASE COMPRISING ALL THE BONES AND THE SCRAG , NECK AND SHOULDER , WITH A MINIMUM OF FOUR RIBS AND A MAXIMUM OF 10 RIBS ( THE FIRST FOUR RIBS MUST BE WHOLE , THE OTHERS MAY BE CUT ) WITH OR WITHOUT THE THIN FLANK ;

( F ) " UNSEPARATED HINDQUARTERS " , FOR THE PURPOSES OF SUBHEADINGS A II A ) 3 AND A II B ) 3 : THE REAR PART OF A CARCASE COMPRISING ALL THE BONES AND THE THIGH AND SIRLOIN , WITH A MINIMUM OF THREE PAIRS OF WHOLE OR CUT RIBS , WITH OR WITHOUT THE KNUCKLE AND WITH OR WITHOUT THE THIN FLANK ;

( G ) " SEPARATED HINDQUARTERS " , FOR THE PURPOSES OF SUBHEADINGS A II A ) 3 AND A II B ) 3 : THE REAR PART OF A HALFCARCASE COMPRISING ALL THE BONES AND THE THIGH AND SIRLOIN , WITH A MINIMUM OF THREE WHOLE OR CUT RIBS , WITH OR WITHOUT THE KNUCKLE AND WITH OR WITHOUT THE THIN FLANK ;

( H ) 11 . " CROP " AND " CHUCK AND BLADE " CUTS , FOR THE PURPOSES OF SUBHEADING A II B ) 4 BB ) 22 : THE DORSAL PART OF THE FOREQUARTER , INCLUDING THE UPPER PART OF THE SHOULDER , OBTAINED FROM A FOREQUARTER WITH A MINIMUM OF FOUR RIBS AND A MAXIMUM OF 10 RIBS BY A CUT ALONG A STRAIGHT LINE THROUGH THE POINT WHERE THE FIRST RIB JOINS THE FIRST STERNAL SEGMENT TO THE POINT OF REFLECTION OF THE DIAPHRAGM ON THE 10TH RIB ;

22 . " BRISKET " CUT , FOR THE PURPOSES OF SUBHEADING A II B ) 4 BB ) 22 : THE LOWER PART OF THE FOREQUARTER COMPRISING THE BRISKET NAVEL END AND THE BRISKET POINT END .

B . IN DETERMINING THE NUMBER OF WHOLE OR CUT RIBS REFERRED TO IN PARAGRAPH A , ONLY THOSE ATTACHED TO THE BACKBONE SHALL BE TAKEN INTO CONSIDERATION .

2 . A . FOR THE PURPOSES OF HEADING NO 02.01 , THE FOLLOWING EXPRESSIONS SHALL HAVE THE MEANINGS HEREUNDER ASSIGNED TO THEM :

( A ) " CARCASES " , FOR THE PURPOSES OF SUBHEADINGS 02.01 A IV A ) 1 AND B ) 1 : WHOLE CARCASES OF THE SLAUGHTERED ANIMALS AFTER HAVING BEEN BLED , EVISCERATED AND SKINNED , IMPORTED WITH OR WITHOUT THE HEADS , WITH OR WITHOUT THE FEET AND WITH OR WITHOUT THE OTHER OFFALS ATTACHED . WHERE CARCASES ARE IMPORTED WITHOUT THE HEADS , THE LATTER MUST HAVE BEEN SEPARATED FROM THE CARCASE AT THE ATLOIDO-OCCIPITAL JOINT . WHEN IMPORTED WITHOUT THE FEET , THE LATTER MUST HAVE BEEN CUT OFF AT THE CARPO-METACARPAL OR TARSO-METATARSAL JOINTS ;

( B ) " HALF-CARCASES " , FOR THE PURPOSES OF SUBHEADINGS 02.01 A IV A ) 1 AND B ) 1 : THE PRODUCT RESULTING FROM THE SYMMETRICAL DIVISION OF THE WHOLE CARCASE THROUGH THE CENTRE OF EACH CERVICAL , DORSAL , LUMBAR AND SACRAL VERTEBRA AND THROUGH THE CENTRE OF THE STERNUM AND OF THE ISCHIO-PUBIC SYMPHYSIS ;

( C ) " SHORT-FOREQUARTERS " , FOR THE PURPOSES OF SUBHEADING 02.01 A IV A ) 2 AND B ) 2 : THE ANTERIOR PART OF THE CARCASE WITH OR WITHOUT THE BREAST INCLUDING ALL THE BONES AND THE SHOULDERS , SCRAG AND MIDDLE NECK , CUT AT RIGHT-ANGLES TO THE BACKBONE WITH A MINIMUM OF FIVE AND A MAXIMUM OF SEVEN PAIRS OF WHOLE OR CUT RIBS ;

( D ) " SHORT FOREQUARTER " , FOR THE PURPOSES OF SUBHEADING 02.01 A IV A ) 2 AND B ) 2 : THE ANTERIOR PART OF THE HALF CARCASE WITH OR WITHOUT THE BREAST INCLUDING ALL THE BONES AND THE SHOULDER , SCRAG AND MIDDLE NECK , CUT AT RIGHT-ANGLES TO THE BACKBONE WITH A MINIMUM OF FIVE AND A MAXIMUM OF SEVEN WHOLE OR CUT RIBS ;

( E ) " CHINES AND/OR BEST ENDS " , FOR THE PURPOSES OF SUBHEADING 02.01 A IV A ) 3 AND B ) 3 : THE REMAINING PART OF THE CARCASE AFTER THE LEGS AND SHORT FOREQUARTERS HAVE BEEN REMOVED WITH OR WITHOUT THE KIDNEYS ; THE CHINES WHEN SEPARATED FROM THE BEST ENDS MUST INCLUDE A MINIMUM OF FIVE LUMBAR VERTEBRAE ; THE BEST ENDS WHEN SEPARATED FROM THE CHINES MUST INCLUDE A MINIMUM OF FIVE PAIRS OF WHOLE OR CUT RIBS ;

( F ) " CHINE AND/OR BEST END " , FOR THE PURPOSES OF SUBHEADING 02.01 A IV A ) 3 AND B ) 3 : THE REMAINING PART OF THE HALF-CARCASE AFTER THE LEGS AND SHORT FOREQUARTERS HAVE BEEN REMOVED WITH OR WITHOUT THE KIDNEY , THE CHINE WHEN SEPARATED FROM THE BEST END MUST INCLUDE A MINIMUM OF FIVE LUMBAR VERTEBRAE ; THE BEST END WHEN SEPARATED FROM THE CHINE MUST INCLUDE A MINIMUM OF FIVE WHOLE OR CUT RIBS ;

( G ) " LEGS " , FOR THE PURPOSES OF SUBHEADING 02.01 A IV A ) 4 AND B ) 4 : THE REAR PART OF THE CARCASE COMPRISING ALL THE BONES AND THE LEGS AND CUT AT RIGHT-ANGLES TO THE BACKBONE AT THE SIXTH LUMBAR VERTEBRA JUST UNDER THE ILIUM OR AT THE FOURTH SACRAL VERTEBRA THROUGH THE ILIUM ANTERIOR TO THE ISCHIO-PUBLIC SYMPHYSIS ;

( H ) " LEG " , FOR THE PURPOSES OF SUBHEADING 02.01 A IV A ) 4 AND B ) 4 : THE REAR PART OF THE HALF CARCASE COMPRISING ALL THE BONES AND THE LEG AND CUT AT RIGHT-ANGLES TO THE BACKBONE AT THE SIXTH LUMBAR VERTEBRA JUST UNDER THE ILIUM OR AT THE FOURTH SACRAL VERTEBRA THROUGH THE ILIUM ANTERIOR TO THE ISCHIO-PUBLIC SYMPHYSIS .

B . IN DETERMINING THE NUMBER OF WHOLE OR CUT RIBS REFERRED TO IN PARAGRAPH A , ONLY THOSE ATTACHED TO THE BACKBONE SHALL BE TAKEN INTO CONSIDERATION .

3 . A . FOR THE PURPOSES OF SUBHEADINGS 02.06 B I A ) 2 AA ) AND 02.06 B I B ) 2 AA ) , " BACON SIDES " SHALL BE TAKEN TO MEAN PIG HALF-CARCASES WITHOUT THE HEAD , CHAPS , NECK , FEET , TAIL , FLARE FAT , KIDNEYS , TENDERLOIN , BLADE BONE , STERNUM , VERTEBRAL COLUMN , PELVIC BONE AND DIAPHRAGM .

B . FOR THE PURPOSES OF SUBHEADINGS 02.06 B I A ) 2 BB ) AND 02.06 B I B ) 2 BB ) , " SPENCERS " SHALL BE TAKEN TO MEAN BACON SIDES WITHOUT THE HAM , WHETHER OR NOT BONED .

C . FOR THE PURPOSES OF SUBHEADINGS 02.06 B I A ) 2 CC ) AND 02.06 B I B ) 2 CC ) , " 3/4 SIDES " SHALL BE TAKEN TO MEAN BACON SIDES WITHOUT THE SHOULDER , WHETHER OR NOT BONED .

D . FOR THE PURPOSES OF SUBHEADINGS 02.06 B I A ) 2 CC ) AND 02.06 B I B ) 2 CC ) , " MIDDLES " SHALL BE TAKEN TO MEAN BACON SIDES WITHOUT THE HAM AND THE SHOULDER , WHETHER OR NOT BONED .

4 . FOR THE PURPOSES OF SUBHEADINGS 02.06 B I B ) 3 AA ) , 4 AA ) , 5 AA ) , 6 AA ) AND 7 AA ) , PRODUCTS WHOSE WATER/PROTEIN RATIO IN THE MEAT ( NITROGEN CONTENT MULTIPLIED BY 6,25 ) IS MORE THAN 2,8 SHALL BE CONSIDERED AS SLIGHTLY DRIED AND SLIGHTLY SMOKED .

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

02.01*MEAT AND EDIBLE OFFALS OF THE ANIMALS FALLING WITHIN HEADING NO 01.01 , 01.02 , 01.03 OR 01.04 , FRESH , CHILLED OR FROZEN : ***

*A . MEAT : ***

*I . OF HORSES , ASSES , MULES AND HINNIES*16*8*

*II . OF BOVINE ANIMALS : ***

*A ) FRESH OR CHILLED : ***

*1 . CARCASES , HALF-CARCASES OR " COMPENSATED " QUARTERS*20 + ( L ) (*)*( A )*

*2 . SEPARATED OR UNSEPARATED FOREQUARTERS*20 + ( L ) (*)*( A )*

*3 . SEPARATED OR UNSEPARATED HINDQUARTERS*20 + ( L ) (*)*( A )*

*4 . OTHER : ***

*AA ) UNBONED ( BONE-IN ) *20 + ( L ) (*)*( A )*

*BB ) BONED OR BONELESS*20 + ( L ) (*)*( A )*

*B ) FROZEN : ***

*1 . CARCASES , HALF-CARCASES , OR " COMPENSATED " QUARTERS*20 + ( L ) (*)*( A ) ( B )*

*2 . SEPARATED OR UNSEPARATED FOREQUARTERS* + L ( C ) (*)*( A ) ( B )*

*3 . SEPARATED OR UNSEPARATED HINDQUARTERS*20 + ( L ) (*)*( A ) ( B )*

*4 . OTHER : ***

*AA ) UNBONED ( BONE-IN ) *20 + ( L ) (*)*( A ) ( B )*

*BB ) BONED OR BONELESS : ***

*11 . FOREQUARTERS , WHOLE OR CUT INTO A MAXIMUM OF FIVE PIECES , EACH QUARTER BEING IN A SINGLE BLOCK ; " COMPENSATED " QUARTERS IN TWO BLOCKS , ONE OF WHICH CONTAINS THE FOREQUARTER , WHOLE OR CUT INTO A MAXIMUM OF FIVE PIECES , AND THE OTHER , THE HINDQUARTER , EXCLUDING THE TENDERLOIN , IN ONE PIECE*20 + ( L ) ( C ) (*)*( A ) ( B )*

*22 . CROP , CHUCK AND BLADE AND BRISKET CUTS ( D)*20 + ( L ) ( C ) (*)*( A ) ( B )*

*33 . OTHER*20 + ( L ) ( C ) (*)*( A ) ( B ) ( E )*

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

02.01 ( CONT'D ) *A . III . OF SWINE : ***

*A ) OF DOMESTIC SWINE : ***

*1 . CARCASES OR HALF-CARCASES , WITH OR WITHOUT HEADS , FEET OR FLARE FAT*20 ( L ) * - *

*2 . HAMS AND CUTS OF HAM , UNBONED ( BONE-IN ) *20 ( L ) * - *

*3 . SHOULDERS ( FORES ) AND CUTS OF SHOULDERS , UNBONED ( BONE-IN ) *20 ( L ) * - *

*4 . LOINS AND CUTS OF LOINS , UNBONED ( BONE-IN ) *20 ( L ) * - *

*5 . BELLIES ( STREAKY ) AND CUTS OF BELLIES*20 ( L ) * - *

*6 . OTHER : ***

*AA ) BONED OR BONELESS AND FROZEN*20 ( L ) * - *

*BB ) OTHER*20 ( L ) * - *

*B ) OTHER*7*4,5*

*IV . OF SHEEP OR GOATS : ***

*A ) FRESH OR CHILLED : ***

*1 . CARCASES OR HALF-CARCASES*20 ( L ) *20*

*2 . SHORT FOREQUARTERS*20 ( L ) *20*

*3 . CHINES AND/OR BEST ENDS*20 ( L ) *20*

*4 . LEGS*20 ( L ) *20*

*5 . OTHER : ***

*AA ) UNBONED ( BONE-IN ) *20 ( L ) *20*

*BB ) BONED OR BONELESS*20 ( L ) *20*

*B ) FROZEN : ***

*1 . CARCASES OR HALF-CARCASES*20 ( L ) *20*

*2 . SHORT FOREQUARTERS*20 ( L ) *20*

*3 . CHINES AND/OR BEST ENDS*20 ( L ) *20*

*4 . LEGS*20 ( L ) *20*

*5 . OTHER : ***

*AA ) UNBONED ( BONE-IN ) *20 ( L ) *20*

*BB ) BONED OR BONELESS*20 ( L ) *20*

*B . OFFALS : ***

*I . FOR THE MANUFACTURE OF PHARMACEUTICAL PRODUCTS ( F)*FREE*FREE*

*II . OTHER : ***

*A ) OF HORSES , ASSES , MULES AND HINNIES*16*10*

*B ) OF BOVINE ANIMALS : ***

*1 . LIVERS*20*7*

*2 . OTHER*20*4*

*C ) OF DOMESTIC SWINE : ***

*1 . HEADS AND CUTS OF HEADS ; NECKS*20 ( L ) *4*

*2 . FEET AND TAILS*20 ( L ) *4*

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

02.01 ( CONT'D ) *B . II . C ) 3 . KIDNEYS*20 ( L ) *4*

*4 . LIVERS*20 ( L ) *7*

*5 . HEARTS , TONGUES AND LUNGS*20 ( L ) *4*

*6 . LIVERS , HEARTS , TONGUES AND LUNGS ATTACHED TO THE TRACHEA AND GULLET*20 ( L ) *4*

*7 . OTHER*20 ( L ) *4*

*D ) OTHER*12*3*

02.02*DEAD POULTRY ( THAT IS TO SAY , FOWLS , DUCKS , GEESE , TURKEYS AND GUINEA FOWLS ) AND EDIBLE OFFALS THEREOF ( EXCEPT LIVER ) , FRESH , CHILLED OR FROZEN : ***

*A . WHOLE POULTRY : ***

*I . FOWLS : ***

*A ) PLUCKED AND GUTTED , WITH HEADS AND FEET , KNOWN AS " 83 % CHICKENS " *18 ( L ) * - *

*B ) PLUCKED AND DRAWN , WITHOUT HEADS AND FEET BUT WITH HEARTS LIVERS AND GIZZARDS , KNOWN AS " 70 % CHICKENS " *18 ( L ) * - *

*C ) PLUCKED AND DRAWN , WITHOUT HEADS AND FEET AND WITHOUT HEARTS , LIVERS AND GIZZARDS , KNOWN AS " 65 % CHICKENS " *18 ( L ) * - *

*II . DUCKS : ***

*A ) PLUCKED , BLED , GUTTED BUT NOT DRAWN , WITH HEADS AND FEET , KNOWN AS " 85 % DUCKS " *18 ( L ) * - *

*B ) PLUCKED AND DRAWN , WITHOUT HEADS AND FEET BUT WITH HEARTS , LIVERS AND GIZZARDS , KNOWN AS " 70 % DUCKS " *18 ( L ) * - *

*C ) PLUCKED AND DRAWN , WITHOUT HEADS AND FEET AND WITHOUT HEARTS , LIVERS AND GIZZARDS , KNOWN AS " 63 % DUCKS " *18 ( L ) * - *

*III . GEESE : ***

*A ) PLUCKED , BLED , NOT DRAWN , WITH HEADS AND FEET , KNOWN AS " 82 % GEESE " *18 ( L ) * - *

*B ) PLUCKED AND DRAWN , WITHOUT HEADS AND FEET , WITH OR WITHOUT HEARTS AND GIZZARDS , KNOWN AS " 75 % GEESE " *18 ( L ) * - *

*IV . TURKEYS*18 ( L ) * - *

*V . GUINEA FOWLS*18 ( L ) * - *

*B . POULTRY CUTS ( EXCLUDING OFFALS ) : ***

*I . BONED OR BONELESS*18 ( L ) * - *

*II . UNBONED ( BONE-IN ) : ***

*A ) HALVES OR QUARTERS : ***

*1 . OF FOWLS*18 ( L ) * - *

*2 . OF DUCKS*18 ( L ) * - *

*3 . OF GEESE*18 ( L ) * - *

*4 . OF TURKEYS*18 ( L ) * - *

*5 . OF GUINEA FOWLS*18 ( L ) * - *

*B ) WHOLE WINGS , WITH OR WITHOUT TIPS*18 ( L ) * - *

*C ) BACKS , NECKS , BACKS WITH NECKS ATTACHED , RUMPS AND WING TIPS*18 ( L ) * - *

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

02.02 ( CONT'D ) *B . II . D ) BREASTS AND CUTS OF BREASTS : ***

*1 . OF GEESE*18 ( L ) * - *

*2 . OF TURKEYS*18 ( L ) * - *

*3 . OF OTHER POULTRY*18 ( L ) * - *

*E ) LEGS AND CUTS OF LEGS : ***

*1 . OF GEESE*18 ( L ) * - *

*2 . OF TURKEYS : ***

*AA ) DRUMSTICKS AND CUTS OF DRUMSTICKS*18 ( L ) * - *

*BB ) OTHER*18 ( L ) * - *

*3 . OF OTHER POULTRY*18 ( L ) * -

*F ) OTHER*18 ( L ) * - *

*C . OFFALS*18 ( L ) * - *

02.03*POULTRY LIVER , FRESH , CHILLED , FROZEN , SALTED OR IN BRINE : ***

*A . FATTY LIVER OF GOOSE OR DUCK*5 ( L ) *4,5*

*B . OTHER*16 ( L ) *13*

02.04*OTHER MEAT AND EDIBLE MEAT , OFFALS , FRESH , CHILLED OR FROZEN : ***

*A . OF DOMESTIC PIGEONS AND DOMESTIC RABBITS*13*10,8*

*B . OF GAME*7*4,5*

*C . OTHER : ***

*I . WHALE AND SEAL MEAT ; FROGS' LEGS*19*10*

*II . OTHER*19*14*

02.05*PIG FAT FREE OF LEAN MEAT AND POULTRY FAT ( NOT RENDERED OR SOLVENTEXTRACTED ) , FRESH , CHILLED , FROZEN , SALTED , IN BRINE , DRIED OR SMOKED : ***

*A . BACK-FAT : ***

*I . FRESH , CHILLED , FROZEN , SALTED OR IN BRINE*22 ( L ) * - *

*II . DRIED OR SMOKED*22 ( L ) * - *

*B . PIG FAT , OTHER THAN THAT FALLING WITHIN SUBHEADING A*22 ( L ) * - *

*C . POULTRY FAT*22 ( L ) * - *

02.06*MEAT AND EDIBLE MEAT OFFALS ( EXCEPT POULTRY LIVER ) , SALTED , IN BRINE , DRIED OR SMOKED : ***

*A . HORSEMEAT , SALTED , IN BRINE OR DRIED*16*12,3*

*B . MEAT AND EDIBLE MEAT OFFALS OF DOMESTIC SWINE : ***

*I . MEAT : ***

*A ) SALTED OR IN BRINE : ***

*1 . CARCASES OR HALF-CARCASES , WITH OR WITHOUT HEADS , FEET OR FLARE FAT*25 ( L ) * - *

*2 . BACON SIDES , SPENCERS , 3/4 SIDES AND MIDDLES : ***

*AA ) BACON SIDES*25 ( L ) * - *

*BB ) SPENCERS*25 ( L ) * - *

*CC ) 3/4 SIDES AND MIDDLES*25 ( L ) * - *

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

02.06 ( CONT'D ) *B . 1 . A ) 3 . HAMS AND CUTS OF HAM , UNBONED ( BONE-IN ) *25 ( L ) * - *

*4 . SHOULDERS ( FORES ) AND CUTS OF SHOULDERS , UNBONED ( BONE-IN ) *25 ( L ) * - *

*5 . LOINS AND CUTS OF LOINS , UNBONED ( BONE-IN ) *25 ( L ) * - *

*6 . BELLIES ( STREAKY ) AND CUTS OF BELLIES*25 ( L ) * - *

*7 . OTHER*25 ( L ) * - *

*B ) DRIED OR SMOKED : ***

*1 . CARCASES OR HALF-CARCASES , WITH OR WITHOUT HEADS , FEET OR FLAREFAT*25 ( L ) * - *

*2 . BACON SIDES , SPENCERS , 3/4 SIDES AND MIDDLES : ***

*AA ) BACON SIDES*25 ( L ) * - *

*BB ) SPENCERS*25 ( L ) * - *

*CC ) 3/4 SIDES AND MIDDLES*25 ( L ) * - *

*3 . HAMS AND CUTS OF HAM , UNBONED ( BONE-IN ) : ***

*AA ) SLIGHTLY DRIED OR SLIGHTLY SMOKED*25 ( L ) * - *

*BB ) OTHER*25 ( L ) * - *

*4 . SHOULDERS ( FORES ) AND CUTS OF SHOULDERS , UNBONED ( BONE-IN ) : ***

*AA ) SLIGHTLY DRIED OR SLIGHTLY SMOKED*25 ( L ) * - *

*BB ) OTHER*25 ( L ) * - *

*5 . LOINS AND CUTS OF LOINS , UNBONED ( BONE-IN ) : ***

*AA ) SLIGHTLY DRIED OR SLIGHTLY SMOKED*25 ( L ) * - *

*BB ) OTHER*25 ( L ) * - *

*6 . BELLIES ( STREAKY ) AND CUTS OF BELLIES : ***

*AA ) SLIGHTLY DRIED OR SLIGHTLY SMOKED*25 ( L ) * - *

*BB ) OTHER*25 ( L ) * - *

*7 . OTHER : ***

*AA ) SLIGHTLY DRIED OR SLIGHTLY SMOKED*25 ( L ) * - *

*BB ) OTHER*25 ( L ) * - *

*II . EDIBLE MEAT OFFALS : ***

*A ) HEADS AND CUTS OF HEADS ; NECKS*25 ( L ) * - *

*B ) FEET AND TAILS*25 ( L ) * - *

*C ) KIDNEYS*25 ( L ) * - *

*D ) LIVERS*25 ( L ) * - *

*E ) HEARTS , TONGUES AND LUNGS*25 ( L ) * - *

*F ) LIVERS , HEARTS , TONGUES AND LUNGS ATTACHED TO THE TRACHEA AND GULLET*25 ( L ) * - *

*G ) OTHER*25 ( L ) * - *

*C . OTHER : ***

*I . OF BOVINE ANIMALS : ***

*A ) MEAT : ***

*1 . UNBONED ( BONE-IN ) *24 + ( L ) (*)* - *

*2 . BONED OR BONELESS*24 + ( L ) (*)* - *

*B ) OFFALS*24*23*

*II . OF SHEEP AND GOATS : ***

*A ) MEAT : ***

*1 . UNBONED ( BONE-IN ) *24 ( L ) * - *

*2 . BONED OR BONELESS*24 ( L ) * - *

*B ) OFFALS*24* - *

*III . OTHER*24* - *

( A ) A RATE OF 20 % SHALL BE APPLICABLE FOR " HIGH QUALITY " MEAT , WITH OR WITHOUT BONE , FALLING WITHIN SUBHEADING EX 02.01 A II , WITHIN THE LIMITS OF A GLOBAL ANNUAL TARIFF QUOTA OF 21 000 TONNES , WITHOUT PREJUDICE TO THE TARIFF QUOTA FOR SUBHEADING 02.01 A II B ) . QUALIFICATION FOR THE QUOTA IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

( B ) A RATE OF 20 % SHALL BE APPLICABLE WITHIN THE LIMITS OF A GLOBAL ANNUAL TARIFF QUOTA OF 50 000 TONNES ( WITHOUT BONE ) , OF WHICH 16 500 TONNES MAY BE SUBJECT TO THE APPLICATION OF MONETARY COMPENSATORY AMOUNTS .

( C ) SUBJECT TO CERTAIN CONDITIONS PROVIDED FOR IN ARTICLE 14 OF COUNCIL REGULATION ( EEC ) NO 805/68 OF 27 JUNE 1968 , THE LEVY ON FROZEN MEAT INTENDED FOR PROCESSING MAY BE TOTALLY OR PARTIALLY SUSPENDED .

( D ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO THE PRODUCTION OF A CERTIFICATE ISSUED IN ACCORDANCE WITH THE CONDITIONS LAID DOWN BY THE COMPETENT AUTHORITIES .

( E ) A RATE OF 20 % FOR BUFFALO MEAT SHALL BE APPLICABLE WITHIN THE LIMITS OF AN ANNUAL TARIFF QUOTA OF 2 250 TONNES ( WITHOUT BONE , WITHOUT PREJUDICE TO THE TARIFF QUOTA FOR SUBHEADING 02.01 A II B ) . QUALIFICATION FOR THE QUOTA IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

(*) IN CERTAIN CONDITIONS A LEVY IS APPLICABLE IN ADDITION TO THE CUSTOMS DUTY .

( F ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

CHAPTER 3

FISH , CRUSTACEANS AND MOLLUSCS

NOTE

THIS CHAPTER DOES NOT COVER :

( A ) MARINE MAMMALS ( HEADING NO 01.06 ) OR MEAT THEREOF ( HEADING NO 02.04 OR 02.06 ) ;

( B ) FISH ( INCLUDING LIVERS AND ROES THEREOF ) , CRUSTACEANS AND MOLLUSCS , DEAD , UNFIT OR UNSUITABLE FOR HUMAN CONSUMPTION BY REASON OF EITHER THEIR SPECIES OR THEIR CONDITION ( CHAPTER 5 ) ; OR

( C ) CAVIAR OR CAVIAR SUBSTITUTES ( HEADING NO 16.04 ) .

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

03.01*FISH , FRESH ( LIVE OR DEAD ) , CHILLED OR FROZEN : ***

*A . FRESHWATER FISH : ***

*I . TROUT AND OTHER SALMONIDAE : ***

*A ) TROUT*16*12*

*B ) SALMON*16*3,5*

*C ) LAKE WHITE FISH*FREE*8*

*D ) OTHER*FREE*10*

*II . EELS*10*4,5*

*III . CARP*10 ( A)*8 ( A )*

*IV . OTHER*FREE*(B )*

*B . SALTWATER FISH : ***

*I . WHOLE , HEADLESS OR IN PIECES : ***

*A ) HERRING : ***

*1 . FROM 15 FEBRUARY TO 15 JUNE : ***

*AA ) FRESH OR CHILLED*FREE*FREE*

*BB ) FROZEN*FREE*FREE*

*2 . FROM 16 JUNE TO 14 FEBRUARY : ***

*AA ) FRESH OR CHILLED*20 ( A ) ( C)*15 ( A ) ( D )*

*BB ) FROZEN*20 ( A ) ( C)*15 ( A ) ( D )*

*B ) SPRATS : ***

*1 . FROM 15 FEBRUARY TO 15 JUNE*FREE*FREE*

*2 . FROM 16 JUNE TO 14 FEBRUARY*20 ( C)*13*

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

03.01 ( CONT'D ) *B . I . C ) TUNNY : ***

*1 . FOR THE INDUSTRIAL MANUFACTURE OF PRODUCTS FALLING WITHIN HEADING NO 16.04 ( E ) : ***

*AA ) WHOLE : ***

*11 . YELLOW-FINNED TUNNY : ***

*AAA ) WEIGHING NOT MORE THAN 10 KG EACH*25 ( F ) ( G)*22 ( G ) ( H )*

*BBB ) OTHER*25 ( F ) ( G)*22 ( G ) ( H )*

*22 . LONG-FINNED TUNNY*25 ( F ) ( G)*22 ( G ) ( H )*

*33 . OTHER*25 ( F ) ( G)*22 ( G ) ( H )*

*BB ) GILLED AND GUTTED : ***

*11 . YELLOW-FINNED TUNNY : ***

*AAA ) WEIGHING NOT MORE THAN 10 KG EACH*25 ( F ) ( G)*22 ( G ) ( H )*

*BBB ) OTHER*25 ( F ) ( G)*22 ( G ) ( H )*

*22 . LONG-FINNED TUNNY*25 ( F ) ( G)*22 ( G ) ( H )*

*33 . OTHER*25 ( F ) ( G)*22 ( G ) ( H )*

*CC ) OTHER ( FOR EXAMPLE , " HEADS OFF " ) : ***

*11 . YELLOW-FINNED TUNNY : ***

*AAA ) WEIGHING NOT MORE THAN 10 KG EACH*25 ( F ) ( G)*22 ( G ) ( H )*

*BBB ) OTHER*25 ( F ) ( G)*22 ( G ) ( H )*

*22 . LONG-FINNED TUNNY*25 ( F ) ( G)*22 ( G ) ( H )*

*33 . OTHER*25 ( F ) ( G)*22 ( G ) ( H )*

*2 . OTHER*25 ( G)*22 ( G ) ( H )*

*D ) SARDINES ( CLUPEA PILCHARDUS WALBAUM ) : ***

*1 . FRESH OR CHILLED*25*23*

*2 . FROZEN*25*23*

*E ) SHARKS*15*8 ( I )*

*F ) REDFISH ( SEBASTES MARINUS ) : ***

*1 . FRESH OR CHILLED*15*8*

*2 . FROZEN*15*8*

*G ) HALIBUT ( HIPPOGLOSSUS VULGARIS , HIPPOGLOSSUS REINHARDTIUS ) *15*8*

*H ) COD ( GADUS MORRHUA OR GADUS CALLARIAS ) : ***

*1 . FRESH OR CHILLED*15*14,3*

*2 . FROZEN*15*14,3*

*IJ ) COALFISH ( POLLACHIUS VIRENS OR GADUS VIRENS ) : ***

*1 . FRESH OR CHILLED*15*15*

*2 . FROZEN*15*15*

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

03.01 ( CONT'D ) *B . I . K ) HADDOCK : ***

*1 . FRESH OR CHILLED*15*15*

*2 . FROZEN*15*15*

*L ) WHITING ( MERLANGUS MERLANGUS ) : ***

*1 . FRESH OR CHILLED*15*15*

*2 . FROZEN*15*15*

*M ) MACKEREL : ***

*1 . FROM 15 FEBRUARY TO 15 JUNE : ***

*AA ) FRESH OR CHILLED*FREE*FREE*

*BB ) FROZEN*FREE*FREE*

*2 . FROM 16 JUNE TO 14 FEBRUARY : ***

*AA ) FRESH OR CHILLED*20*20*

*BB ) FROZEN*20*20*

*N ) ANCHOVIES ( ENGRAULIS SPP ) : ***

*1 . FRESH OR CHILLED*15*15*

*2 . FROZEN*15*15*

*O ) PLAICE : ***

*1 . FRESH OR CHILLED*15*15*

*2 . FROZEN*15*15*

*P ) SEA-BREAM OF THE SPECIES DENTEX DENTEX AND PAGELLUS : ***

*1 . FRESH OR CHILLED*15*15*

*2 . FROZEN*15*15*

*Q ) OTHER*15*15 ( J )*

*II . FILLETS : ***

*A ) FRESH OR CHILLED*18*18*

*B ) FROZEN : ***

*1 . OF COD ( GADUS MORRHUA OR GADUS CALLARIAS ) *18*15 ( K )*

*2 . OF COALFISH ( POLLACHIUS VIRENS OR GADUS VIRENS ) *18*15*

*3 . OF HADDOCK*18*15*

*4 . OF REDFISH ( SEBASTES MARINUS ) *18*14,3*

*5 . OF TUNNY*18*18*

*6 . OF MACKEREL*18*15*

*7 . OTHER*18*15*

*C . LIVERS AND ROES*14*10*

03.02*FISH , DRIED , SALTED OR IN BRINE ; SMOKED FISH , WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS : ***

*A . DRIED , SALTED OR IN BRINE : ***

*I . WHOLE , HEADLESS OR IN PIECES : ***

*A ) HERRING*12*12*

*B ) COD*13 ( L)*13 ( M )*

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

03.02 ( CONT'D ) *A . I . C ) ANCHOVIES ( ENGRAULIS SPP ) *15*10*

*D ) COMMON HALIBUT ( HIPPOGLOSSUS VULGARIS ) *15* - *

*E ) SALMON , SALTED OR IN BRINE*15*11*

*F ) OTHER*15*12*

*II . FILLETS : ***

*A ) OF COD*20 ( N)*20*

*B ) OF SALMON , SALTED OR IN BRINE*18*15*

*C ) OF LESSER OR GREENLAND HALIBUT ( HIPPOGLOSSUS REINHARDTIUS ) , SALTED OR IN BRINE*18*15*

*D ) OTHER*18*16*

*B . SMOKED , WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS : ***

*I . HERRING*16*10*

*II . SALMON*16*13*

*III . LESSER OR GREENLAND HALIBUT ( HIPPOGLOSSUS REINHARDTIUS ) *16*15*

*IV . COMMON HALIBUT ( HIPPOGLOSSUS VULGARIS ) *16*16*

*V . OTHER*16*14*

*C . LIVERS AND ROES*15*11*

*D . FISH MEAL*15*13*

03.03*CRUSTACEANS AND MOLLUSCS , WHETHER IN SHELL OR NOT , FRESH ( LIVE OR DEAD ) , CHILLED , FROZEN , SALTED , IN BRINE OR DRIED ; CRUSTACEANS , IN SHELL , SIMPLY BOILED IN WATER : ***

*A . CRUSTACEANS : ***

*I . CRAWFISH OF THE GENERA PALINURUS , PANULIRUS AND JASUS*25*(O )*

*II . LOBSTERS ( HOMARUS SPP ) : ***

*A ) LIVE*25*9,5*

*B ) OTHER : ***

*1 . WHOLE*25*11,8*

*2 . OTHER : ***

*AA ) FROZEN*25*19*

*BB ) OTHER*25*20*

*III . CRABS AND FRESHWATER CRAYFISH : ***

*A ) CRABS OF THE SPECIES PARALITHODES CAMCHATICUS , CHIONOECETES SPP AND CALLINECTES SAPIDUS*18*13,3*

*B ) OTHER*18*15*

*IV . SHRIMPS AND PRAWNS : ***

*A ) PRAWNS ( PANDALIDAE SPP ) *18*12*

*B ) SHRIMPS OF THE GENUS " CRANGON " SPP : ***

*1 . FRESH , CHILLED OR SIMPLY BOILED IN WATER*18*18*

*2 . OTHER*18*18*

*C ) OTHER*18*18*

*V . OTHER ( FOR EXAMPLE , NORWAY LOBSTERS ) *14*12*

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

03.03 ( CONT'D ) *B . MOLLUSCS : ***

*I . OYSTERS : ***

*A ) EUROPEAN FLAT OYSTERS WEIGHING NOT MORE THAN 40 G EACH*FREE*FREE*

*B ) OTHER*18*18*

*II . MUSSELS*10*10*

*III . SNAILS , OTHER THAN SEA SNAILS*6*FREE*

*IV . OTHER : ***

*A ) FROZEN : ***

*1 . SQUID : ***

*AA ) OMMASTREPHES SAGITTATUS AND LOLIGO SPP*8*6*

*BB ) OTHER*8*8*

*2 . CUTTLE-FISH OF THE SPECIES SEPIA OFFICINALIS , ROSSIA MACROSOMA AND SEPIOLA RONDELETI*8*8*

*3 . OCTOPUS*8*8*

*4 . OTHER*8*8

*B ) OTHER : ***

*1 . SQUID ( OMMASTREPHES SAGITTATUS AND LOLIGO*8*6*

*2 . OTHER*8*8*

( A ) SUBJECT TO COMPLIANCE WITH THE REFERENCE PRICE . A COUNTERVALING TAX IS PROVIDED FOR IN THE CASE OF NON-COMPLIANCE WITH THE REFERENCE PRICE .

( B ) SEE ANNEX .

( C ) TOTAL SUSPENSION FOR AN INDEFINITE PERIOD .

( D ) DUTY EXEMPTION WITHIN THE LIMITS OF AN ANNUAL TARIFF QUOTA OF 34 000 TONNES TO BE GRANTED BY THE COMPETENT AUTHORITIES AND SUBJECT TO COMPLIANCE WITH THE REFERENCE PRICE .

( E ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

( F ) TOTAL SUSPENSION FOR AN INDEFINITE PERIOD .

( G ) SUBJECT TO COMPLIANCE WITH THE REFERENCE PRICE . A COUNTERVALING TAX IS PROVIDED FOR IN THE CASE OF NON-COMPLIANCE WITH THE REFERENCE PRICE .

( H ) DUTY EXEMPTION IN RESPECT OF TUNNY INTENDED FOR THE CANNING INDUSTRY , WITHIN THE LIMITS OF AN ANNUAL TARIFF QUOTA OF 30 000 TONNES TO BE GRANTED BY THE COMPETENT AUTHORITIES AND SUBJECT TO COMPLIANCE WITH THE REFERENCE PRICE . QUALIFICATION FOR THIS QUOTA IS GOVERNED BY CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

( I ) DUTY RATE REDUCED TO 6 % IN RESPECT OF PIKED DOGFISH ( SQUALUS ACANTH * AS ) WITHIN THE LIMITS OF AN ANNUAL TARIFF QUOTA OF 5 000 TONNES TO BE GRANTED BY THE COMPETENT AUTHORITIES .

( J ) DUTY RATE REDUCED TO 8 % FOR SILVER HAKE ( MERLUCCIUS BILINEARIS ) WITHIN THE LIMITS OF AN ANNUAL TARIFF QUOTA OF 2 000 TONNES TO BE GRANTED BY THE COMPETENT AUTHORITIES .

( K ) DUTY RATE REDUCED TO 8 % WITHIN THE LIMITS OF AN ANNUAL TARIFF QUOTA OF 10 000 TONNES TO BE GRANTED BY THE COMPETENT AUTHORITIES .

( L ) TOTAL SUSPENSION FOR AN INDEFINITE PERIOD .

( M ) DUTY EXEMPTION WITHIN THE LIMITS OF AN ANNUAL TARIFF QUOTA OF 25 000 TONNES TO BE GRANTED BY THE COMPETENT AUTHORITIES .

( N ) TOTAL SUSPENSION FOR AN INDEFINITE PERIOD .

( O ) SEE ANNEX .

CHAPTER 4

DAIRY PRODUCE ; BIRDS' EGGS ; NATURAL HONEY ; EDIBLE PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED OR INCLUDED

NOTES

1 . THE EXPRESSION " MILK " MEANS FULL CREAM OR SKIMMED MILK , BUTTERMILK , WHEY , CURDLED MILK , KEPHIR , YOGHOURT AND OTHER FERMENTED OR ACIDIFIED MILK .

2 . MILK AND CREAM PUT UP IN HERMETICALLY SEALED CANS ARE REGARDED AS PRESERVED WITHIN THE MEANING OF HEADING NO 04.02 . HOWEVER , MILK AND CREAM ARE NOT REGARDED AS SO PRESERVED MERELY BY REASON OF BEING PASTEURISED , STERILISED OR PEPTONISED , IF THEY ARE NOT PUT UP IN HERMETICALLY SEALED CANS .

ADDITIONAL NOTES

1 . THE TERM " CANS " , AS USED IN NOTE 2 TO THIS CHAPTER , SHALL BE TAKEN TO APPLY ONLY TO SUCH CONTAINERS OF A NET CAPACITY NOT EXCEEDING 5 KG .

2 . THE EXPRESSION " SPECIAL MILK FOR INFANTS " , AS USED IN SUBHEADING 04.02 B I A ) , SHALL BE TAKEN TO MEAN PRODUCTS FREE FROM PATHOGENIC AND TOXIGENIC GERMS AND CONTAINING PER GRAM LESS THAN 10 000 REVIVIFIABLE AEROBIC BACTERIA AND LESS THAN TWO COLIFORM BACTERIA .

3 . FOR THE PURPOSE OF CALCULATING THE FAT CONTENT OF PRODUCTS FALLING WITHIN SUBHEADINGS 04.02 B I B ) AND B II B ) , THE WEIGHT OF ANY ADDED SUGAR SHALL BE DISREGARDED .

4 . THE EXPRESSION " WHOLE CHEESES " , AS USED IN SUBHEADING 04.04 A I A ) , SHALL BE TAKEN TO APPLY TO WHOLE CHEESES OF THE CONVENTIONAL FLAT CYLINDRICAL SHAPE OF THE FOLLOWING NET WEIGHTS :

- EMMENTALER : NOT LESS THAN 60 KG BUT NOT MORE THAN 130 KG ,

- GRUYERE AND SBRINZ : NOT LESS THAN 20 KG BUT NOT MORE THAN 45 KG ,

- BERGKAESE : NOT LESS THAN 20 KG BUT NOT MORE THAN 60 KG ,

- APPENZELL : NOT LESS THAN 6 KG BUT NOT MORE THAN 8 KG .

5 . SUBHEADING 04.04 A I B ) 2 SHALL BE TAKEN TO APPLY ONLY TO GOODS THE PACKINGS OF WHICH BEAR AT LEAST THE FOLLOWING PARTICULARS :

- THE DESCRIPTION OF THE CHEESE ,

- THE FAT CONTENT , BY WEIGHT , IN THE DRY MATTER ,

- THE PACKER RESPONSIBLE ,

- THE COUNTRY OF ORIGIN OF THE CHEESE .

6 . FOR THE PURPOSES OF SUBHEADING 04.04 D I , THE EXPRESSION " PUT UP FOR RETAIL SALE " SHALL BE TAKEN TO APPLY TO CHEESE OF KINDS CLASSIFIED UNDER THAT SUBHEADING PUT UP IN IMMEDIATE PACKINGS OF A NET WEIGHT NOT EXCEEDING 1 KG CONTAINING PORTIONS OR SLICES OF AN INDIVIDUAL NET WEIGHT NOT EXCEEDING 100 G .

7 . FOR THE PURPOSES OF SUBHEADINGS 04.04 A I A ) , A I B ) AND D I , THE TERM " FREE-AT-FRONTIER VALUE " SHALL BE TAKEN TO MEAN THE FREE-AT-FRONTIER PRICE OR FREE ON BOARD PRICE IN THE COUNTRY OF EXPORTATION , PLUS A LUMP SUM TO BE DETERMINED IN RESPECT OF THE EXPENSES OF DELIVERY TO THE CUSTOMS TERRITORY OF THE COMMUNITY .

8 . LEVY APPLICABLE TO CERTAIN MIXTURES FALLING WITHIN THIS CHAPTER :

THE LEVY APPLICABLE TO MIXTURES FALLING WITHIN THIS CHAPTER AND COMPOSED OF PRODUCTS CLASSIFIED UNDER HEADINGS OR SUBHEADINGS 04.01 B , 04.02 , 04.03 , 04.04 , 17.02 A OR 21.07 F I SHALL BE THAT APPLICABLE TO THE INGREDIENT WHICH INVOLVES THE HIGHER OR HIGHEST LEVY AND WHICH ALSO FORMS AT LEAST 10 % BY WEIGHT OF THE MIXTURE CONCERNED . WHERE THIS METHOD OF ASSESSING THE LEVY CANNOT BE APPLIED , THE LEVY TO BE APPLIED TO SUCH MIXTURES SHALL BE THAT DETERMINED BY THE TARIFF CLASSIFICATION OF THE MIXTURES .

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

04.01*MILK AND CREAM , FRESH , NOT CONCENTRATED OR SWEETENED : ***

*A . OF A FAT CONTENT , BY WEIGHT , NOT EXCEEDING 6 % : ***

*I . YOGHOURT , KEPHIR , CURDLED MILK , WHEY , BUTTERMILK AND OTHER FERMENTED OR ACIDIFIED MILK : ***

*A ) IN IMMEDIATE PACKINGS OF A NET CAPACITY OF TWO LITRES OR LESS*16 ( L ) * - *

*B ) OTHER*16 ( L ) * - *

*II . OTHER : ***

*A ) IN IMMEDIATE PACKINGS OF A NET CAPACITY OF TWO LITRES OR LESS AND OF A FAT CONTENT , BY WEIGHT : ***

*1 . NOT EXCEEDING 4 % *16 ( L ) * - *

*2 . EXCEEDING 4 % *16 ( L ) * - *

*B ) OTHER , OF A FAT CONTENT , BY WEIGHT : ***

*1 . NOT EXCEEDING 4 % *16 ( L ) * - *

*2 . EXCEEDING 4 % *16 ( L ) * - *

*B . OTHER , OF A FAT CONTENT , BY WEIGHT : ***

*I . EXCEEDING 6 % BUT NOT EXCEEDING 21 % *16 ( L ) * - *

*II . EXCEEDING 21 % BUT NOT EXCEEDING 45 % *16 ( L ) * - *

*III . EXCEEDING 45 % *16 ( L ) * - *

04.02*MILK AND CREAM , PRESERVED , CONCENTRATED OR SWEETENED : ***

*A . NOT CONTAINING ADDED SUGAR : ***

*I . WHEY*18 ( L ) * - *

*II . MILK AND CREAM , IN POWDER OR GRANULES : ***

*A ) IN IMMEDIATE PACKINGS OF A NET CAPACITY OF 2,5 KG OR LESS AND OF A FAT CONTENT , BY WEIGHT : ***

*1 . NOT EXCEEDING 1,5 % *18 ( L ) * - *

*2 . EXCEEDING 1,5 % BUT NOT EXCEEDING 27 % *18 ( L ) * - *

*3 . EXCEEDING 27 % BUT NOT EXCEEDING 29 % *18 ( L ) * - *

*4 . EXCEEDING 29 % *18 ( L ) * - *

*B ) OTHER , OF A FAT CONTENT , BY WEIGHT : ***

*1 . NOT EXCEEDING 1,5 % *18 ( L ) * - *

*2 . EXCEEDING 1,5 % BUT NOT EXCEEDING 27 % *18 ( L ) * - *

*3 . EXCEEDING 27 % BUT NOT EXCEEDING 29 % *18 ( L ) * - *

*4 . EXCEEDING 29 % *18 ( L ) * - *

*III . MILK AND CREAM , OTHER THAN IN POWDER OR GRANULES : ***

*A ) IN IMMEDIATE PACKINGS OF A NET CAPACITY OF 2,5 KG OR LESS AND OF A FAT CONTENT , BY WEIGHT , NOT EXCEEDING 11 % : ***

*1 . OF A FAT CONTENT , BY WEIGHT , NOT EXCEEDING 8,9 % *18 ( L ) * - *

*2 . OTHER*18 ( L ) * - *

*B ) OTHER , OF A FAT CONTENT BY WEIGHT : ***

*1 . NOT EXCEEDING 45 % *18 ( L ) * - *

*2 . EXCEEDING 45 % *18 ( L ) * - *

*B . CONTAINING ADDED SUGAR : ***

*1 . MILK AND CREAM , IN POWDER OR GRANULES : ***

*A ) SPECIAL MILK FOR INFANTS , IN HERMETICALLY SEALED CONTAINERS OF A NET CAPACITY OF 500 G OR LESS AND OF A FAT CONTENT , BY WEIGHT , EXCEEDING 10 % BUT NOT EXCEEDING 27 % ( A)*23 ( L ) * - *

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

04.02 ( CONT'D ) *B . I . B ) OTHER : ***

*1 . IN IMMEDIATE PACKINGS OF A NET CAPACITY OF 2,5 KG OR LESS AND OF A FAT CONTENT , BY WEIGHT : ***

*AA ) NOT EXCEEDING 1,5 % *23 ( L ) * - *

*BB ) EXCEEDING 1,5 % BUT NOT EXCEEDING 27 % *23 ( L ) * - *

*CC ) EXCEEDING 27 % *23 ( L ) * - *

*2 . OTHER , OF A FAT CONTENT , BY WEIGHT : ***

*AA ) NOT EXCEEDING 1,5 % *23 ( L ) * - *

*BB ) EXCEEDING 1,5 % BUT NOT EXCEEDING 27 % *23 ( L ) * - *

*CC ) EXCEEDING 27 % *23 ( L ) * - *

*II . MILK AND CREAM , OTHER THAN IN POWDER OR GRANULES : ***

*A ) IN IMMEDIATE PACKINGS OF A NET CAPACITY OF 2,5 KG OR LESS AND OF A FAT CONTENT , BY WEIGHT , NOT EXCEEDING 9,5 % *23 ( L ) * - *

*B ) OTHER , OF A FAT CONTENT BY WEIGHT : ***

*1 . NOT EXCEEDING 45 % *23 ( L ) * - *

*2 . EXCEEDING 45 % *23 ( L ) * - *

04.03*BUTTER : ***

*A . OF A FAT CONTENT , BY WEIGHT , NOT EXCEEDING 85 % *24 ( L ) * - *

*B . OTHER*24 ( L ) * - *

04.04*CHEESE AND CURD ( B ) : ***

*A . EMMENTALER , GRUYERE , SBRINZ , BERGKAESE AND APPENZELL , NOT GRATED OR POWDERED : ***

*I . OF A MINIMUM FAT CONTENT OF 45 % BY WEIGHT , IN THE DRY MATTER , MATURED FOR AT LEAST THREE MONTHS ( C ) : ***

*A ) WHOLE CHEESES OF A FREE-AT-FRONTIER VALUE PER 100 KG NET WEIGHT OF : ***

*1 . 284,78 ECU OR MORE , BUT LESS THAN 308,96 ECU*23 ( L ) *( D )*

*2 . 308,96 ECU OR MORE*23 ( L ) *( D )*

*B ) PIECES PACKED IN VACUUM OR IN INERT GAS : ***

*1 . WITH RIND ON AT LEAST ONE SIDE , OF A NET WEIGHT : ***

*AA ) OF NOT LESS THAN 1 KG BUT LESS THAN 5 KG AND OF A FREE-AT-FRONTIER VALUE OF NOT LESS THAN 308,96 ECU BUT LESS THAN 342,81 ECU PER 100 KG NET WEIGHT*23 ( L ) *( D )*

*BB ) OF NOT LESS THAN 450 G AND OF A FREE-AT-FRONTIER VALUE OF NOT LESS THAN 342 81 ECU PER 100 KG NET WEIGHT*23 ( L ) *( D )*

*2 . OTHER , OF A NET WEIGHT OF NOT LESS THAN 75 G BUT NOT MORE THAN 250 G AND OF A FREE-AT-FRONTIER VALUE OF NOT LESS THAN 366,99 ECU PER 100 KG NET WEIGHT*23 ( L ) *( D )*

*II . OTHER*23 ( L ) * - *

*B . GLARUS HERB CHEESE ( KNOWN AS SCHABZIGER ) , MADE FROM SKIMMED MILK AND MIXED WITH FINELY-GROUND HERBS ( C)*23 ( L ) *12*

*C . BLUE-VEMED CHEESE , NOT GRATED OR POWDERED*23 ( L ) * - *

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

04.04 ( CONT'D ) *D . PROCESSED CHEESE , NOT GRATED OR POWDERED : ***

*I . IN THE BLENDING OF WHICH ONLY EMMENTALER , GRUYERE AND APPENZELL HAVE BEEN USED AND WHICH MAY CONTAIN , AS AN ADDITION , GLARUS HERB CHEESE ( KNOWN AS SCHABZIGER ) , PUT UP FOR RETAIL SALE , OF A FREE-AT-FRONTIER VALUE OF NOT LESS THAN 181,34 ECU PER 100 KG NET WEIGHT AND OF A FAT CONTENT , BY WEIGHT , IN THE DRY MATTER , NOT EXCEEDING 56 % ( E)*23 ( L ) * - *

*II . OTHER , OF A FAT CONTENT , BY WEIGHT : ***

*A ) NOT EXCEEDING 36 % AND OF A FAT CONTENT , BY WEIGHT , IN THE DRY MATTER : ***

*1 . NOT EXCEEDING 48 % *23 ( L ) * - *

*2 . EXCEEDING 48 % *23 ( L ) * - *

*B ) EXCEEDING 36 % *23 ( L ) * - *

*E . OTHER : ***

*I . NOT GRATED OR POWDERED , OF A FAT CONTENT , BY WEIGHT , NOT EXCEEDING 40 % AND A WATER CONTENT , CALCULATED BY WEIGHT OF THE NON-FATTY MATTER : ***

*A ) NOT EXCEEDING 47 % *23 ( L ) * - *

*B ) EXCEEDING 47 % BUT NOT EXCEEDING 72 % : ***

*1 . CHEDDAR*23 ( L ) *( F ) ( G )*

*2 . TILSIT AND BUTTERKASE , OF A FAT CONTENT , BY WEIGHT , IN THE DRY MATTER ( E ) : ***

*AA ) NOT EXCEEDING 48 % *23 ( L ) * - *

*BB ) EXCEEDING 48 % *23 ( L ) * - *

*3 . KASHKAVAL ( E)*23 ( L ) * - *

*4 . CHEESE OF SHEEP'S MILK OR BUFFALO MILK , IN CONTAINERS CONTAINING BRINE , OR IN SHEEP OR GOATSKIN BOTTLES ( E)*23 ( L ) * - *

*5 . OTHER*23 ( L ) *( G )*

*C ) EXCEEDING 72 % : ***

*1 . IN IMMEDIATE PACKINGS OF A NET CAPACITY NOT EXCEEDING 500 G*23 ( L ) * - *

*2 . OTHER*23 ( L ) * - *

*II . OTHER : ***

*A ) GRATED OR POWDERED*23 ( L ) * - *

*B ) OTHER*23 ( L ) * - *

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

04.05*BIRDS' EGGS AND EGG YOLKS , FRESH , DRIED OR OTHERWISE PRESERVED , SWEETENED OR NOT : ***

*A . EGGS IN SHELL , FRESH OR PRESERVED : ***

*I . POULTRY EGGS : ***

*A ) EGGS FOR HATCHING ( H ) : ***

*1 . OF TURKEYS OR GEESE*12 ( L ) * - *

*2 . OTHER*12 ( L ) * - *

*B ) OTHER*12 ( L ) * - *

*II . OTHER EGGS*12* - *

*B . EGGS , NOT IN SHELL ; EGG YOLKS : ***

*I . SUITABLE FOR HUMAN CONSUMPTION : ***

*A ) EGGS , NOT IN SHELL : ***

*1 . DRIED*22 ( L ) * - *

*2 . OTHER*22 ( L ) * - *

*B ) EGG YOLKS : ***

*1 . LIQUID*22 ( L ) * - *

*2 . FROZEN*22 ( L ) * - *

*3 . DRIED*22 ( L ) * - *

*II . OTHER ( I)*FREE*FREE*

04.06*NATURAL HONEY*30*27*

04.07*EDIBLE PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED OR INCLUDED*12* - *

( A ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS , TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

( B ) THE EXCHANGE RATE TO BE APPLIED IN CONVERTING INTO NATIONAL CURRENCIES THE ECU RETERRED TO IN THE SUBDIVISIONS OF THIS HEADING SHALL , NOTWITHSTANDING GENERAL RULE C 3 CONTAINED IN PART I , SECTION I , BE THE REPRESENTATIVE RATE , IF SUCH RATE IS FIXED FOR THE PURPOSES OF THE COMMON AGRICULTURAL POLICY .

( C ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

( D ) SEE ANNEX .

( E ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

( F ) WITHIN THE LIMIT OF AN ANNUAL TARIFF QUOTA OF 9 000 TONNES TO BE GRANTED BY THE COMPETENT AUTHORITIES , A RATE OF 12,09 ECU PER 100 KG NET WEIGHT IS PROVIDED FOR WHOLE CHEDDAR CHEESES OF A MINIMUM FAT CONTENT OF 50 % BY WEIGHT IN THE DRY MATTER , MATURED FOR AT LEAST THREE MONTHS AND OF A FREE-AT-FRONTIER VALUE OF NOT LESS THAN 208,53 ECU PER 100 KG NET WEIGHT .

FOR THESE PURPOSES " WHOLE CHEESES " MEANS :

1 . CHEESES OF THE CONVENTIONAL FLAT CYLINDRICAL SHAPE OF A NET WEIGHT OF NOT LESS THAN 33 KG BUT NOT MORE THAN 44 KG .

2 . CHEESES OF THE CONVENTIONAL FLAT CYLINDRICAL SHAPE OR CHEESES IN PARALLELEPIPED SHAPE , OF A NET WEIGHT OF 10 KG OR MORE .

THE MINIMUM VALUES SHALL BE AUTOMATICALLY ADJUSTED TO TAKE ACCOUNT OF CHANGES IN THE FACTORS DETERMINING THE FORMATION OF CHEDDAR PRICES IN THE COMMUNITY . THIS ADJUSTMENT SHALL BE BY WAY OF AN INCREASE OR DECREASE EQUAL TO THAT OF THE THRESHOLD PRICE OF CHEDDAR IN THE COMMUNITY .

FURTHERMORE , ENTRY UNDER THIS QUOTA SHALL BE SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

( G ) WITHIN THE LIMIT OF AN ANNUAL TARIFF QUOTA OF 3 500 TONNES TO BE GRANTED BY THE COMPETENT AUTHORITIES , A RATE OF 12,09 ECU PER 100 KG NET WEIGHT IS PROVIDED FOR CHEDDAR OF SUBHEADING EX 04.04 E 1 B ) 1 AND OTHER CHEESES OF SUBHEADING EX 04.04 E 1 B ) 5 OF A FREE-AT-FRONTIER VALUE OF NOT LESS THAN 184,35 ECU PER 100 KG NET WEIGHT , FOR PROCESSING .

THE MINIMUM VALUES SHALL BE AUTOMATICALLY ADJUSTED TO TAKE ACCOUNT OF CHANGES IN THE FACTORS DETERMINING THE FORMATION OF CHEDDAR PRICES IN THE COMMUNITY . THIS ADJUSTMENT SHALL BE BY WAY OF AN INCREASE OR DECREASE EQUAL TO THAT OF THE THRESHOLD PRICE OF CHEDDAR IN THE COMMUNITY .

FURTHERMORE , ENTRY UNDER THIS QUOTA AND VERIFICATION OF THE END USE SHALL BE SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

( H ) ONLY POULTRY EGGS WHICH FULFIL THE CONDITIONS STIPULATED BY THE COMPETENT AUTHORITIES ARE ELIGIBLE FOR ENTRY UNDER THIS SUBHEADING .

( I ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE AUTHORITIES .

CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED OR INCLUDED

NOTES

1 . THIS CHAPTER DOES NOT COVER :

( A ) EDIBLE PRODUCTS ( OTHER THAN GUTS , BLADDERS AND STOMACHS OF ANIMALS , WHOLE AND PIECES THEREOF , AND ANIMAL BLOOD , LIQUID OR DRIED ) ;

( B ) HIDES OR SKINS ( INCLUDING FURSKINS ) OTHER THAN GOODS FALLING WITHIN HEADING NO 05.05 OR 05.07 AND PARINGS AND SIMILAR WASTE OF RAW HIDES OR SKINS FALLING WITHIN HEADING NO 05.15 ( CHAPTER 41 OR 43 ) ;

( C ) ANIMAL TEXTILE MATERIALS , OTHER THAN HORSEHAIR AND HORSEHAIR WASTE ( SECTION XI ) ; OR

( D ) PREPARED KNOTS OR TUFTS FOR BROOM OR BRUSH MAKING ( HEADING NO 96.01 ) .

2 . FOR THE PURPOSES OF HEADING NO 05.01 , THE SORTING OF HAIR BY LENGTH ( PROVIDED THE ROOT ENDS AND TIP ENDS RESPECTIVELY ARE NOT ARRANGED TOGETHER ) SHALL BE DEEMED NOT TO CONSTITUTE WORKING .

3 . THROUGHOUT THE TARIFF ELEPHANT , MAMMOTH , MASTODON , WALRUS , NARWHAL AND WILD BOAR TUSKS , RHINOCEROS HORNS AND THE TEETH OF ALL ANIMALS ARE REGARDED AS IVORY .

4 . THROUGHOUT THE TARIFF THE EXPRESSION " HORSEHAIR " MEANS HAIR OF THE MANES AND TAILS OF EQUINE OR BOVINE ANIMALS .

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

05.01*HUMAN HAIR , UNWORKED , WHETHER OR NOT WASHED OR SCOURED ; WASTE OF HUMAN HAIR*FREE*FREE*

05.02*PIGS' , HOGS' AND BOARS' BRISTLES OR HAIR ; BADGER HAIR AND OTHER BRUSH MAKING HAIR ; WASTE OF SUCH BRISTLES AND HAIR*FREE*FREE*

05.03*HORSEHAIR AND HORSEHAIR WASTE , WHETHER OR NOT PUT UP ON A LAYER OR BETWEEN TWO LAYERS OF OTHER MATERIAL : ***

*A . NEITHER CURLED NOR PUT UP ON A LAYER OR BETWEEN TWO LAYERS OF OTHER MATERIAL*FREE*FREE*

*B . OTHER*3*1

05.04*GUTS , BLADDERS AND STOMACHS OF ANIMALS ( OTHER THAN FISH ) , WHOLE AND PIECES THEREOF*FREE*FREE*

05.05*FISH WASTE*FREE*FREE*

( 05.06 ) ****

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

05.07*SKINS AND OTHER PARTS OF BIRDS , WITH THEIR FEATHERS OR DOWN , FEATHERS AND PARTS OF FEATHERS ( WHETHER OR NOT WITH TRIMMED EDGES ) AND DOWN , NOT FURTHER WORKED THAN CLEANED , DISINFECTED OR TREATED FOR PRESERVATION ; POWDER AND WASTE OF FEATHERS OR PARTS OF FEATHERS : ***

*A . BED FEATHERS ; DOWN : ***

*I . RAW*FREE*FREE*

*II . OTHER*4*3,5*

*B . OTHER*3*2*

05.08*BONES AND HORN-CORES , UNWORKED , DEFATTED , SIMPLY PREPARED ( BUT NOT CUT TO SHAPE ) , TREATED WITH ACID OR DEGELATINISED ; POWDER AND WASTE OF THESE PRODUCTS*FREE*FREE*

05.09*IVORY , TORTOISE-SHELL , HORNS , ANTLERS , HOOVES , NAILS , CLAWS AND BEAKS , UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE , AND WASTE AND POWDER OF THESE PRODUCTS ; WHALEBONE AND THE LIKE , UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE , AND HAIR AND WASTE OF THESE PRODUCTS*FREE*(A )*

( 05.10 ) ****

( 05.11 ) ****

05.12*CORAL AND SIMILAR SUBSTANCES , UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED ; SHELLS , UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE ; POWDER AND WASTE OF SHELLS*FREE*FREE*

05.13*NATURAL SPONGES : ***

*A . RAW*FREE* - *

*B . OTHER*8* - *

05.14*AMBERGRIS , CASTOREUM , CIVET AND MUSK ; CANTHARIDES ; BILE , WHETHER OR NOT DRIED ; ANIMAL PRODUCTS , FRESH , CHILLED OR FROZEN , OR OTHERWISE PROVISIONALLY PRESERVED , OF A KIND USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS*FREE*FREE*

05.15*ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED ; DEAD ANIMALS OF CHAPTER 1 OR CHAPTER 3 , UNFIT FOR HUMAN CONSUMPTION : ***

*A . FISH , CRUSTACEANS AND MOLLUSCS*FREE*(A )*

*B . OTHER*FREE*FREE*

( A ) SEE ANNEX .

SECTION II

VEGETABLE PRODUCTS

CHAPTER 6

LIVE TREES AND OTHER PLANTS ; BULBS , ROOTS AND THE LIKE ; CUT FLOWERS AND ORNAMENTAL FOLIAGE

NOTES

1 . THIS CHAPTER COVERS ONLY LIVE TREES AND GOODS ( INCLUDING SEEDLING VEGETABLES ) OF A KIND COMMONLY SUPPLIED BY NURSERY GARDENERS OR FLORISTS FOR PLANTING OR FOR ORNAMENTAL USE ; NEVERTHELESS IT DOES NOT INCLUDE POTATOES , ONIONS , SHALLOTS , GARLIC AND OTHER PRODUCTS OF CHAPTER 7 .

2 . ANY REFERENCE IN HEADING NO 06.03 OR 06.04 TO GOODS OF ANY KIND SHALL BE CONSTRUED AS INCLUDING A REFERENCE TO BOUQUETS , FLORAL BASKETS , WREATHS AND SIMILAR ARTICLES MADE WHOLLY OR PARTLY OF GOODS OF THAT KIND , ACCOUNT NOT BEING TAKEN OF ACCESSORIES OF OTHER MATERIALS .

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

06.01*BULBS , TUBERS , TUBEROUS ROOTS , CORMS , CROWNS AND RHIZOMES , DORMANT , IN GROWTH OR IN FLOWER : ***

*A . DORMANT*10*8*

*B . IN GROWTH OR IN FLOWER : ***

*I . ORCHIDS , HYACINTHS , NARCISSI AND TULIPS*18*15*

*II . OTHER*15*10*

06.02*OTHER LIVE PLANTS , INCLUDING TREES , SHRUBS , BUSHES , ROOTS , CUTTINGS AND SLIPS : ***

*A . UNROOTED CUTTINGS AND SLIPS : ***

*I . OF VINES*FREE* - *

*II . OTHER*12*11*

*B . VINE SLIPS , GRAFTED OR ROOTED*3* - *

*C . PINEAPPLE PLANTS*FREE*FREE*

*D . OTHER*15*13*

06.03*CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES , FRESH , DRIED , DYED , BLEACHED , IMPREGNATED OR OTHERWISE PREPARED : ***

*A . FRESH : ***

*I . FROM 1 JUNE TO 31 OCTOBER*24*24*

*II . FROM 1 NOVEMBER TO 31 MAY*20*17*

*B . OTHER*20* - *

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

06.04*FOLIAGE , BRANCHES AND OTHER PARTS ( OTHER THAN FLOWERS OR BUDS ) OF TREES , SHRUBS , BUSHES AND OTHER PLANTS , AND MOSSES , LICHENS AND GRASSES , BEING GOODS OF A KIND SUITABLE FOR BOUQUETS OR ORNAMENTAL PURPOSES , FRESH , DRIED , DYED , BLEACHED , IMPREGNATED OR OTHERWISE PREPARED : ***

*A . REINDEER MOSS*10*FREE*

*B . OTHER : ***

*I . FRESH*12*10*

*II . NOT FURTHER PREPARED THAN DRIED*10*7*

*III . OTHER*17* - *

CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

NOTE

IN HEADINGS NOS 07.01 , 07.02 AND 07.03 , THE WORD " VEGETABLES " IS TO BE TAKEN TO INCLUDE EDIBLE MUSHROOMS , TRUFFLES , OLIVES , CAPERS , TOMATOES , POTATOES , SALAD BEETROOT , CUCUMBERS , GHERKINS , MARROWS , PUMPKINS , AUBERGINES , SWEET PEPPERS , FENNEL , PARSLEY , CHERVIL , TARRAGON , CRESS , SWEET MARJORAM ( MAJORANA HORTENSIS OR ORIGANUM MAJORANA ) , HORSERADISH AND GARLIC .

HEADING NO 07.04 COVERS ALL DRIED , DEHYDRATED OR EVAPORATED VEGETABLES OF THE KINDS FALLING WITHIN HEADINGS NOS 07.01 TO 07.03 , OTHER THAN :

( A ) DRIED LEGUMINOUS VEGETABLES , SHELLED ( HEADING NO 07.05 ) ;

( B ) GROUND SWEET PEPPERS ( HEADING NO 09.04 ) ;

( C ) FLOURS OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING NO 07.05 ( HEADING NO 11.04 ) ;

( D ) FLOUR , MEAL AND FLAKES OF POTATO ( HEADING NO 11.05 ) .

ADDITIONAL NOTE

THE EXPRESSION " CULTIVATED MUSHROOMS " , AS USED IN SUBHEADING 07.01 Q I , SHALL BE TAKEN TO APPLY ONLY TO THE FOLLOWING CULTIVATED MUSHROOMS OF THE PSALLIOTA ( AGARICUS ) SPECIES : HORTENSIS , ALBA OR DISPORA AND SUBEDULIS . OTHER SPECIES , INCLUDING THOSE CULTIVATED ARTIFICIALLY ( FOR EXAMPLE , RHODOPAXILLUS NUDUS AND POLYPURUS TUBERASTER ) , FALL WITHIN SUBHEADING 07.01 Q IV .

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

07.01*VEGETABLES , FRESH OR CHILLED : ***

*A . POTATOES : ***

*I . SEED POTATOES ( A)*10*8,5*

*II . NEW POTATOES : ***

*A ) FROM 1 JANUARY TO 15 MAY*15* - *

*B ) FROM 16 MAY TO 30 JUNE*21* - *

*III . OTHER : ***

*A ) FOR THE MANUFACTURE OF STARCH ( A)*9* - *

*B ) OTHER*18* - *

*B . CABBAGES , CAULIFLOWERS AND BRUSSELS SPROUTS : ***

*I . CAULIFLOWERS : ***

*A ) FROM 15 APRIL TO 30 NOVEMBER*17 WITH A MIN . OF 2 EUA PER 100 KG NET* - *

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

07.01 ( CONT'D ) *B . I . B ) FROM 1 DECEMBER TO 14 APRIL*12 WITH A MIN . OF 1,40 EUA PER 100 KG NET* - *

*II . WHITE CABBAGES AND RED CABBAGES*15 WITH A MIN . OF 0,50 ECU PER 100 KG NET* - *

*III . OTHER*15* - *

*C . SPINACH*13* - *

*D . SALAD VEGETABLES , INCLUDING ENDIVE AND CHICORY : ***

*I . CABBAGE LETTUCE : ***

*A ) FROM 1 APRIL TO 30 NOVEMBER*15 WITH A MIN . OF * ,50 EUA PER 100 KG GROSS* - *

*B ) FROM 1 DECEMBER TO 31 MARCH*13 WITH A MIN . OF 1,60 EUA PER 100 KG GROSS* - *

*II . OTHER*13* - *

*E . CHARD ( OR WHITE BEET ) AND CARDOONS*13* - *

*F . LEGUMINOUS VEGETABLES , SHELLED OR UNSHELLED : ***

*I . PEAS : ***

*A ) FROM 1 SEPTEMBER TO 31 MAY*12*10*

*B ) FROM 1 JUNE TO 31 AUGUST*17* - *

*II . BEANS ( OF THE SPECIES PHASEOLUS ) : ***

*A ) FROM 1 OCTOBER TO 30 JUNE*13 WITH A MIN . OF 2 EUA PER 100 KG NET* - *

*B ) FROM 1 JULY TO 30 SEPTEMBER*17 WITH A MIN . OF 2 EUA PER 100 KG NET* - *

*III . OTHER*17*14*

*G . CARROTS , TURNIPS , SALAD BEETROOT , SALSIFY , CELERIAC , RADISHES AND SIMILAR EDIBLE ROOTS : ***

*I . CELERIAC ( ROOTED CELERY OR GERMAN CELERY ) : ***

*A ) FROM 1 MAY TO 30 SEPTEMBER*13* - *

*B ) FROM 1 OCTOBER TO 30 APRIL*17* - *

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

07.01 ( CONT'D ) *G . II . CARROTS AND TURNIPS*17* - *

*III . HORSE-RADISH ( COCHLEARIA ARMORACIA ) *17*15*

*IV . OTHER*17* - *

*H . ONIONS , SHALLOTS AND GARLIC*12*12*

*IJ . LEEKS AND OTHER ALLIACEOUS PLANTS ( FOR EXAMPLE , CHIVES , WELSH ONIONS ) *13* - *

*K . ASPARAGUS*16*16*

*L . ARTICHOKES*13* - *

*M . TOMATOES : ***

*I . FROM 1 NOVEMBER TO 14 MAY*11 WITH A MIN . OF 2 EUA PER 100 KG NET ( B )* - *

*II . FROM 15 MAY TO 31 OCTOBER*18 WITH A MIN . OF 3,50 EUA PER 100 KG NET ( B )* - *

*N . OLIVES : ***

*I . FOR USES OTHER THAN THE PRODUCTION OF OIL ( C)*7* - *

*II . OTHER*7 ( L ) * - *

*O . CAPERS*7* - *

*P . CUCUMBERS AND GHERKINS : ***

*I . CUCUMBERS : ***

*A ) FROM 1 NOVEMBER TO 15 MAY*16 ( B )* - *

*B ) FROM 16 MAY TO 31 OCTOBER*20 ( B)*20*

*II . GHERKINS*16* - *

*Q . MUSHROOMS AND TRUFFLES : ***

*I . CULTIVATED MUSHROOMS*16* - *

*II . CHANTARELLES*10*4*

*III . FLAP MUSHROOMS*10*7*

*IV . OTHER*10*8*

*R . FENNEL*12*10*

*S . SWEET PEPPERS*11*9*

*T . OTHER*16* - *

07.02*VEGETABLES ( WHETHER OR NOT COOKED ) , PRESERVED BY FREEZING : ***

*A . OLIVES*19*19*

*B . OTHER*19*18*

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

07.03*VEGETABLES PROVISIONALLY PRESERVED IN BRINE , IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS , BUT NOT SPECIALLY PREPARED FOR IMMEDIATE CONSUMPTION : ***

*A . OLIVES : ***

*I . FOR USES OTHER THAN THE PRODUCTION OF OIL ( D)*8* - *

*II . OTHER*8 ( L ) * - *

*B . CAPERS*8*6*

*C . ONIONS*9*9*

*D . CUCUMBERS AND GHERKINS*15*15*

*E . OTHER VEGETABLES*12* - *

*F . MIXTURES OF VEGETABLES SPECIFIED ABOVE*15* - *

07.04*DRIED , DEHYDRATED OR EVAPORATED VEGETABLES , WHOLE , CUT , SLICED , BROKEN OR IN POWDER , BUT NOT FURTHER PREPARED : ***

*A . ONIONS*20*17,5*

*B . OTHER*16*16*

07.05*DRIED LEGUMINOUS VEGETABLES , SHELLED , WHETHER OR NOT SKINNED OR SPLIT : ***

*A . FOR SOWING : ***

*I . PEAS ( INCLUDING CHICK PEAS ) AND BEANS ( OF THE SPECIES PHASEOLUS ) *10*4,1*

*II . LENTILS*7*2*

*III . OTHER*7*5*

*B . OTHER : ***

*I . PEAS ( INCLUDING CHICK PEAS ) AND BEANS ( OF THE SPECIES PHASEOLUS ) *10*4,1*

*II . LENTILS*7*2*

*III . OTHER*7*5*

07.06*MANIOC , ARROWROOT , SALEP , JERUSALEM ARTICHOKES , SWEET POTATOES AND OTHER SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT , FRESH OR DRIED , WHOLE OR SLICED ; SAGO PITH : ***

*A . MANIOC , ARROWROOT , SALEP AND OTHER SIMILAR ROOTS AND TUBERS WITH HIGH STARCH CONTENT , EXCLUDING SWEET POTATOES*6 ( L ) *6*

*B . OTHER*6 ( E)*6*

( A ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

( B ) IN CERTAIN CONDITIONS A COUNTERVAILING TAX IS PROVIDED FOR IN ADDITION TO THE CUSTOMS DUTY .

( C ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

( D ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

( E ) DUTY RATE REDUCED TO 3 % ( SUSPENSION ) FOR AN INDEFINITE PERIOD .

CHAPTER 8

EDIBLE FRUIT AND NUTS ; PEEL OF MELONS OR CITRUS FRUIT

NOTES

1 . THIS CHAPTER DOES NOT COVER INEDIBLE NUTS OR FRUITS .

2 . THE WORD " FRESH " IS TO BE TAKEN TO EXTEND TO GOODS WHICH HAVE BEEN CHILLED .

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

08.01*DATES , BANANAS , COCONUTS , BRAZIL NUTS , CASHEW NUTS , PINEAPPLES , AVOCADOS , MANGOES , GUAVAS AND MANGOSTEENS , FRESH OR DRIED , SHELLED OR NOT : ***

*A . DATES*12* - *

*B . BANANAS*20 ( A)*20*

*C . PINEAPPLES*9*9*

*D . AVOCADOS*12*8*

*E . COCONUTS*2*2*

*F . CASHEW NUTS*5*FREE*

*G . BRAZIL NUTS*5*FREE*

*H . OTHER*12*6*

08.02*CITRUS FRUIT , FRESH OR DRIED : ***

*A . ORANGES : ***

*I . SWEET ORANGES , FRESH : ***

*A ) FROM 1 APRIL TO 30 APRIL*15 ( B)*13*

*B ) FROM 1 MAY TO 15 MAY*15 ( B)*6*

*C ) FROM 16 MAY TO 15 OCTOBER*15 ( B)*4*

*D ) FROM 16 OCTOBER TO 31 MARCH*20 ( B )* - *

*II . OTHER : ***

*A ) FROM 1 APRIL TO 15 OCTOBER*15*15*

*B ) FROM 16 OCTOBER TO 31 MARCH*20* - *

*B . MANDARINS ( INCLUDING TANGERINES AND SATSUMAS ) ; CLEMENTINES , WILKINGS AND OTHER SIMILAR CITRUS HYBRIDS*20 ( B )* - *

*C . LEMONS*8 ( B )* - *

*D . GRAPEFRUIT*12*3,8*

*E . OTHER*16* - *

08.03*FIGS , FRESH OR DRIED : ***

*A . FRESH*7* - *

*B . DRIED*10* - *

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

08.04*GRAPES , FRESH OR DRIED : ***

*A . FRESH : ***

*I . TABLE GRAPES : ***

*A ) FROM 1 NOVEMBER TO 14 JULY : ***

*1 . OF THE VARIETY EMPEROR ( VITIS VINIFERA C.V . ) FROM 1 DECEMBER TO 31 JANUARY ( C)*18 ( D)*14*

*2 . OTHER*18 ( D )* - *

*B ) FROM 15 JULY TO 31 OCTOBER*22 ( D )* - *

*II . OTHER : ***

*A ) FROM 1 NOVEMBER TO 14 JULY*18 ( D )* - *

*B ) FROM 15 JULY TO 31 OCTOBER*22 ( D )* - *

*B . DRIED : ***

*I . IN IMMEDIATE CONTAINERS OF A NET CAPACITY OF 15 KG OR LESS*9*3,8*

*II . OTHER*9*3,8*

08.05*NUTS OTHER THAN THOSE FALLING WITHIN HEADING NO 08.01 , FRESH OR DRIED , SHELLED OR NOT : ***

*A . ALMONDS : ***

*I . BITTER*FREE*FREE*

*II . OTHER*7*7*

*B . WALNUTS*8*8*

*C . CHESTNUTS*7* - *

*D . PISTACHIOS*2* - *

*E . PECANS*4*3*

*F . ARECA ( OR BETEL ) AND COLA*3*1,5*

*G . OTHER*4* - *

08.06*APPLES , PEARS AND QUINCES , FRESH : ***

*A . APPLES : ***

*I . CIDER APPLES , IN BULK , FROM 16 SEPTEMBER TO 15 DECEMBER*10 WITH A MIN . OF 0,50 EUA PER 100 KG NET*9 WITH A MIN . OF 0,45 EUA PER 100 KG NET*

*II . OTHER : ***

*A ) FROM 1 AUGUST TO 31 DECEMBER*14 WITH A MIN . OF 2,40 EUA PER 100 KG NET ( D)*14 WITH A MIN . OF 2,40 EUA PER 100 KG NET*

*B ) FROM 1 JANUARY TO 31 MARCH*10 WITH A MIN . OF 2,30 EUA PER 100 KG NET ( D)*9,5 WITH A MIN . OF 1,85 EUA PER 100 KG NET*

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

08.06 ( CONT'D ) *A . II . C ) FROM 1 APRIL TO 31 JULY*8 WITH A MIN . OF 1,40 EUA PER 100 KG NET ( E)*6 WITH A MIN . OF 1,40 EUA PER 100 KG NET*

*B . PEARS : ***

*I . PERRY PEARS , IN BULK , FROM 1 AUGUST TO 31 DECEMBER*13 WITH A MIN . OF 2 EUA PER 100 KG NET*9 WITH A MIN . OF 0,45 EUA PER 100 KG NET*

*II . OTHER : ***

*A ) FROM 1 JANUARY TO 31 MARCH*10 WITH A MIN . OF 1,50 EUA PER 100 KG NET ( E)*10 WITH A MIN . OF 1,50 EUA PER 100 KG NET*

*B ) FROM 1 APRIL TO 15 JULY*10 WITH A MIN . OF 2 EUA PER 100 KG NET ( E)*6,5 WITH A MIN . OF 1,63 EUA PER 100 KG NET*

*C ) FROM 16 JULY TO 31 JULY*10 WITH A MIN . OF 1,50 EUA PER 100 KG NET ( E)*10 WITH A MIN . OF 1,50 EUA PER 100 KG NET*

*D ) FROM 1 AUGUST TO 31 DECEMBER*13 WITH A MIN . OF 2 EUA PER 100 KG NET ( E)*13 WITH A MIN . OF 2 EUA PER 100 KG NET*

*C . QUINCES*9* - *

08.07*STONE FRUIT , FRESH : ***

*A . APRICOTS*25* - *

*B . PEACHES , INCLUDING NECTARINES*22 ( A )* - *

*C . CHERRIES : ***

*I . FROM 1 MAY TO 15 JULY*15 WITH A MIN . OF 3 EUA PER 100 KG NET ( E )* - *

*II . FROM 16 JULY TO 30 APRIL*15 ( E)*15*

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

08.07 ( CONT'D ) *D . PLUMS : ***

*I . FROM 1 JULY TO 30 SEPTEMBER*15 WITH A MIN . OF 3 EUA PER 100 KG NET ( F )* - *

*II . FROM 1 OCTOBER TO 30 JUNE*10 ( F)*9,5*

*E . OTHER*15* - *

08.08*BERRIES , FRESH : ***

*A . STRAWBERRIES : ***

*I . FROM 1 MAY TO 31 JULY*16 WITH A MIN . OF 3 EUA PER 100 KG NET* - *

*II . FROM 1 AUGUST TO 30 APRIL*16*14*

*B . COWBERRIES , FOXBERRIES OR MOUNTAIN CRANBERRIES ( FRUIT OF THE SPECIES VACCINIUM VITIS IDAEA ) *9*FREE*

*C . FRUIT OF THE SPECIES VACCINIUM MYRTILLUS*9*4*

*D . RASPBERRIES , BLACK CURRANTS AND RED CURRANTS*12*11*

*E . PAPAWS*12 ( G)*6*

*F . OTHER : ***

*I . FRUIT OF THE SPECIES VACCINIUM MACROCARPUM AND VACCINIUM CORYMBOSUM*12*10*

*II . OTHER*12* - *

08.09*OTHER FRUIT , FRESH*11* - *

08.10*FRUIT ( WHETHER OR NOT COOKED ) , PRESERVED BY FREEZING , NOT CONTAINING ADDED SUGAR : ***

*A . STRAWBERRIES , RASPBERRIES AND BLACK CURRANTS*20*18*

*B . RED CURRANTS , FRUIT OF THE SPECIES VACCINIUM MYRTILLUS , BLACKBERRIES ( BRAMBLEBERRIES ) , MULBERRIES AND CLOUDBERRIES*20*17,3*

*C . FRUIT OF THE SPECIES VACCINIUM MYRTILLOIDES AND VACCINIUM ANGUSTIFOLIUM*20*16*

*D . OTHER*20*19,5*

08.11*FRUIT PROVISIONALLY PRESERVED ( FOR EXAMPLE , BY SULPHUR DIOXIDE GAS , IN BRINE , IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS ) , BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION : ***

*A . APRICOTS*16* - *

*B . ORANGES*16* - *

*C . PAPAWS*11*5,5*

*D . FRUIT OF THE SPECIES VACCINIUM MYRTILLUS*11*8*

*E . OTHER*11* - *

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

08.12*FRUIT , DRIED , OTHER THAN THAT FALLING WITHIN HEADING NO 08.01 , 08.02 , 08.03 , 08.04 OR 08.05 : ***

*A . APRICOTS*9*7*

*B . PEACHES , INCLUDING NECTARINES*9*7*

*C . PRUNES*18*12*

*D . APPLES AND PEARS*10*8*

*E . PAPAWS*3*4*

*F . FRUIT SALADS : ***

*I . NOT CONTAINING PRUNES*9*8

*II . CONTAINING PRUNES*12*12*

*G . OTHER*8*6*

08.13*PEEL OF MELONS AND CITRUS FRUIT , FRESH , FROZEN , DRIED , OR PROVISIONALLY PRESERVED IN BRINE , IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS*2* - *

( A ) DUTY EXEMPTION GRANTED IN THE FEDERAL REPUBLIC OF GERMANY WITHIN THE LIMITS OF A TARIFF QUOTA .

( B ) IN CERTAIN CONDITIONS A COUNTERVAILING TAX IS PROVIDED FOR IN ADDITION TO THE CUSTOMS DUTY .

( C ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

( D ) IN CERTAIN CONDITIONS A COUNTERVAILING TAX IS PROVIDED FOR IN ADDITION TO THE CUSTOMS DUTY .

( E ) IN CERTAIN CONDITIONS A COUNTERVAILING TAX IS PROVIDED FOR IN ADDITION TO THE CUSTOMS DUTY .

( F ) IN CERTAIN CONDITIONS A COUNTERVAILING TAX IS PROVIDED FOR IN ADDITION TO THE CUSTOMS DUTY .

( G ) DUTY RATE REDUCED TO 3 % ( SUSPENSION ) FOR AN INDEFINITE PERIOD .

CHAPTER 9

COFFEE , TEA , MATE AND SPICES

NOTES

1 . MIXTURES OF THE PRODUCTS OF HEADINGS NOS 09.04 TO 09.10 ARE TO BE CLASSIFIED AS FOLLOWS :

( A ) MIXTURES OF TWO OR MORE OF THE PRODUCTS FALLING WITHIN THE SAME HEADING ARE TO BE CLASSIFIED IN THAT HEADING AND , IF THAT HEADING CONTAINS SUBHEADINGS , UNDER THE SUBHEADING APPLICABLE TO THE CONSTITUENT BEARING THE HIGHEST RATE OF DUTY ( 1 ) , THIS RATE BEING CHARGEABLE ON THE WHOLE MIXTURE ;

( B ) MIXTURES OF TWO OR MORE OF THE PRODUCTS FALLING WITHIN DIFFERENT HEADINGS ARE TO BE CLASSIFIED UNDER HEADING NO 09.10 .

THE ADDITION OF OTHER SUBSTANCES TO THE PRODUCTS OF HEADINGS NOS 09.04 TO 09.10 ( OR TO THE MIXTURES REFERRED TO IN PARAGRAPH ( A ) OR ( B ) ABOVE ) SHALL NOT AFFECT THEIR CLASSIFICATION PROVIDED THAT THE RESULTING MIXTURES RETAIN THE ESSENTIAL CHARACTER OF THE GOODS FALLING IN THOSE HEADINGS . OTHERWISE SUCH MIXTURES ARE NOT CLASSIFIED IN THIS CHAPTER ; THOSE CONSTITUTING MIXED CONDIMENTS OR MIXED SEASONINGS ARE CLASSIFIED IN HEADING NO 21.04 .

2 . THIS CHAPTER DOES NOT COVER :

( A ) SWEET PEPPERS , UNGROUND ( CHAPTER 7 ) ; OR

( B ) CUBEB PEPPER ( PIPER CUBEBA ) AND OTHER PRODUCTS OF HEADING NO 12.07 .

( 1 ) DETERMINATION OF THE " HIGHEST RATE OF DUTY " IS TO BE MADE SOLELY IN ACCORDANCE WITH THE PROVISIONS OF PARAGRAPH 1 OF GENERAL RULE B IN THE PRELIMINARY PROVISIONS .

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

09.01*COFFEE , WHETHER OR NOT ROASTED OR FREED OF CAFFEINE ; COFFE HUSKS AND SKINS ; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION : ***

*A . COFFEE : ***

*I . UNROASTED : ***

*A ) NOT FREED OF CAFFEINE*12*5*

*B ) FREED OF CAFFEINE*21*13*

*II . ROASTED : ***

*A ) NOT FREED OF CAFFEINE*25*15*

*B ) FREED OF CAFFEINE*30*18*

*B . HUSKS AND SKINS*21*13*

*C . COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION*30*18*

09.02*TEA : ***

*A . IN IMMEDIATE PACKINGS OF A NET CAPACITY NOT EXCEEDING 3 KG*23*5*

*B . OTHER*10,8*FREE*

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

09.03*MATE*25*FREE*

09.04*PEPPER OF THE GENUS " PIPER " ; PIMENTO OF THE GENUS " CAPSICUM " OR THE GENUS " PIMENTA " : ***

*A . NEITHER CRUSHED NOR GROUND : ***

*I . PEPPER : ***

*A ) FOR THE INDUSTRIAL MANUFACTURE OF ESSENTIAL OILS OR RESINOIDS ( A)*FREE*FREE*

*B ) OTHER*10*10*

*II . PIMENTO : ***

*A ) OF THE GENUS " CAPSICUM " , FOR THE MANUFACTURE OF CAPSICIN OR CAPSICUM OLEORESIN DYES ( A)*FREE*FREE*

*B ) FOR THE INDUSTRIAL MANUFACTURE OF ESSENTIAL OILS OR RESINOIDS ( A)*FREE*FREE*

*C ) OTHER*20*10*

*B . CRUSHED OR GROUND : ***

*I . PIMENTO OF THE GENUS " CAPSICUM " *25*12*

*II . OTHER*25*12,5*

09.05*VANILLA*11,5*11,5*

09.06*CINNAMON AND CINNAMON-TREE FLOWERS : ***

*A . GROUND*25*10*

*B . OTHER*20*8*

09.07*CLOVES ( WHOLE FRUIT , CLOVES AND STEMS ) *15*15*

09.08*NUTMEG , MACE AND CARDAMOMS : ***

*A . NEITHER CRUSHED NOR GROUND : ***

*I . FOR THE INDUSTRIAL MANUFACTURE OF ESSENTIAL OILS OR RESINOIDS ( A)*FREE*FREE*

*II . OTHER : ***

*A ) NUTMEG*15*10*

*B ) OTHER*20*FREE*

*B . CRUSHED OR GROUND : ***

*I . NUTMEG*25*12*

*II . MACE*25*8*

*III . CARDAMOMS*25*FREE*

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *CONVENTIONAL % *

1*2*3*4*

09.09*SEEDS OF ANISE , BADIAN , FENNEL , CORIANDER , CUMIN , CARAWAY AND JUNIPER : ***

*A . NEITHER CRUSHED NOR GROUND : ***

*I . ANISEED*5* - *

*II . BADIAN SEED*23* - *

*III . SEEDS OF FENNEL , CORIANDER , CUMIN , CARAWAY AND JUNIPER : ***

*A ) FOR THE INDUSTRIAL MANUFACTURE OF ESSENTIAL OILS OR RESINOIDS ( B)*FREE* - *

*B ) OTHER : ***

*1 . CONANDER SEED*5*FREE*

*2 . OTHER*5* - *

*B . CRUSHED OR GROUND : ***

*I . BADIAN SEED*26* - *

*II . CORIANDER SEED*10*FREE*

*III . OTHER*10*10*

09.10*THYME , SAFFRON AND BAY LEAVES ; OTHER SPICES : ***

*A . THYME : ***

*I . NEITHER CRUSHED NOR GROUND : ***

*A ) WILD THYME ( THYMUS SERPYLLUM ) *FREE* - *

*B ) OTHER*14* - *

*II . CRUSHED OR GROUND*17* - *

*B . BAY LEAVES*14* - *

*C . SAFFRON : ***

*I . NEITHER CRUSHED NOR GROUND*16* - *

*II . CRUSHED OR GROUND*19* - *

*D . GINGER*FREE*(C )*

*E . TUMERIC ( CURCUMA ) ; FENUGREEK SEED*FREE*(C )*

*F . OTHER SPICES , INCLUDING THE MIXTURES REFERRED TO IN NOTE 1 ( B ) TO THIS CHAPTER : ***

*I . NEITHER CRUSHED NOR GROUND*20*20*

*II . CRUSHED OR GROUND : ***

*A ) CURRY POWDER AND PASTE*25*FREE*

*B ) OTHER*25*25*

( A ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

( B ) ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES .

( C ) SEE ANNEX .

CHAPTER 10

CEREALS

NOTE

THIS CHAPTER ONLY COVERS THOSE GRAINS WHICH HAVE BEEN NEITHER HULLED NOR OTHERWISE WORKED . HOWEVER , RICE , HUSKED , MILLED , POLISHED , GLAZED , PARBOILED , CONVERTED OR BROKEN REMAINS CLASSIFIED IN HEADING NO 10.06 .

ADDITIONAL NOTES

1 . THE TERM " DURUM WHEAT " , AS USED IN SUBHEADING 10.01 B , SHALL BE TAKEN TO MEAN WHEAT OF THE " TRITICUM DURUM " SPECIES AND THE HYBRIDS DERIVED FROM THE INTERSPECIFIC CROSSING OF " TRITICUM DURUM " WITH THE SAME NUMBER OF CHROMOSOMES AS THAT SPECIES . DURUM WHEAT THUS DEFINED MUST BE OF A COLOUR RANGING FROM AMBER-YELLOW TO BROWN AND SHOW A TRANSLUCENT HORN-LIKE VITREOUS FRACTURE .

2 . THE FOLLOWING TERMS SHALL HAVE THE MEANINGS HEREUNDER ASSIGNED TO THEM :

( A ) " ROUND GRAIN RICE " ( 10.06 B I A ) 1 , B I B ) 1 , B II A ) 1 AND B II B ) 1 ) : RICE , THE GRAINS OF WHICH ARE OF A LENGTH NOT EXCEEDING 5,2 MM AND OF A LENGTH/WIDTH RATIO OF LESS THAN 2 ;

( B ) " LONG GRAIN RICE " ( 10.06 B I A ) 2 , B I B ) 2 , B II A ) 2 AND B II B ) 2 ) : RICE , THE GRAINS OF WHICH ARE OF A LENGTH EXCEEDING 5,2 MM ;

( C ) " PADDY RICE " ( 10.06 B I A ) : RICE WHICH HAS RETAINED ITS HUSK AFTER THRESHING ;

( D ) " HUSKED RICE " ( 10.06 B I B ) : PADDY RICE FROM WHICH ONLY THE HUSK HAS BEEN REMOVED . EXAMPLES OF RICE FALLING WITHIN THIS DEFINITION ARE THOSE WITH THE COMMERCIAL DESCRIPTIONS " BROWN RICE " , " CARGO RICE " , " LOONZAIN " AND " RISO SBRAMATO " ;

( E ) " SEMI-MILLED RICE " ( 10.06 B II A ) : PADDY RICE FROM WHICH THE HUSK , PART OF THE GERM , AND THE WHOLE OR PART OF THE OUTER LAYERS OF THE PERICARP , BUT NOT THE INNER LAYERS , HAVE BEEN REMOVED ;

( F ) " WHOLLY MILLED RICE " ( 10.06 B II B ) : RICE FROM WHICH THE HUSK , THE WHOLE OF THE OUTER AND INNER LAYERS OF THE PERICARP , THE WHOLE OF THE GERM IN THE CASE OF LONG OR SEMI-LONG GRAIN RICE , AND AT LEAST PART THEREOF IN THE CASE OF ROUND GRAIN RICE , HAVE BEEN REMOVED , BUT IN WHICH LONGITUDINAL WHITE STRIATIONS MAY REMAIN ON NOT MORE THAN 10 % OF THE GRAINS ;

( G ) " BROKEN RICE " ( 10.06 B III ) : GRAIN FRAGMENTS THE LENGTH OF WHICH DOES NOT EXCEED THREE QUARTERS OF THE AVERAGE LENGTH OF THE WHOLE GRAIN .

3 . LEVIES APPLICABLE TO MIXTURES OF CEREALS :

A . THE LEVY APPLICABLE TO MIXTURES COMPOSED OF TWO OF THE CEREALS FALLING WITHIN HEADINGS NOS 10.01 TO 10.05 AND 10.07 SHALL BE THAT APPLICABLE :

( A ) TO THE COMPONENT CEREAL PREDOMINATING BY WEIGHT , WHEN THAT CEREAL REPRESENTS AT LEAST 90 % OF THE WEIGHT OF THE MIXTURE ;

( B ) TO THE COMPONENT CEREAL LIABLE TO THE HIGHER LEVY , WHEN NEITHER OF THE TWO COMPONENT CEREALS REPRESENTS AT LEAST 90 % OF THE WEIGHT OF THE MIXTURE .

B . WHERE A MIXTURE IS COMPOSED OF MORE THAN TWO OF THE CEREALS FALLING WITHIN HEADINGS NOS 10.01 TO 10.05 AND 10.07 , AND WHERE SEVERAL CEREALS EACH REPRESENT MORE THAN 10 % OF THE WEIGHT OF THE MIXTURE , THE LEVY APPLICABLE TO THE MIXTURE SHALL BE THE HIGHEST OF THE LEVIES APPLICABLE TO SUCH CEREALS , EVEN WHEN THE AMOUNT OF THE LEVY IS THE SAME FOR TWO OR MORE OF THE CEREALS . WHERE A SINGLE CEREAL REPRESENTS MORE THAN 10 % OF THE WEIGHT OF THE MIXTURE , THE LEVY TO BE APPLIED SHALL BE THAT APPLICABLE TO SUCH CEREAL .

C . THE LEVY APPLICABLE TO MIXTURES COMPOSED OF THE CEREALS FALLING WITHIN HEADINGS NOS 10.01 TO 10.05 AND 10.07 AND NOT GOVERNED BY THE ABOVE RULES SHALL BE THE HIGHER OR HIGHEST OF THE LEVIES APPLICABLE TO THE CEREALS COMPOSING THE MIXTURE CONCERNED , EVEN WHEN THE AMOUNT OF THE LEVY IS THE SAME FOR TWO OR MORE OF THE CEREALS .

D . THE LEVY APPLICABLE TO MIXTURES COMPOSED OF ONE OR MORE OF THE CEREALS FALLING WITHIN HEADINGS NOS 10.01 TO 10.05 AND 10.07 AND OF ONE OR MORE OF THE PRODUCTS FALLING WITHIN SUBHEADING 10.06 B SHALL BE THAT APPLICABLE TO THE COMPONENT CEREAL OR PRODUCT LIABLE TO THE HIGHER OR HIGHEST LEVY .

E . THE LEVY APPLICABLE TO MIXTURES COMPOSED OF RICE OF SUBHEADING 10.06 B CLASSIFIABLE UNDER SEVERAL DIFFERENT PROCESSING GROUPS OR STAGES , OR OF RICE CLASSIFIABLE UNDER ONE OR MORE DIFFERENT PROCESSING GROUPS OR STAGES AND OF BROKEN RICE , SHALL BE THAT APPLICABLE :

( A ) TO THE COMPONENT PREDOMINATING BY WEIGHT , WHEN THAT COMPONENT REPRESENTS AT LEAST 90 % OF THE WEIGHT OF THE MIXTURE ;

( B ) TO THE COMPONENT LIABLE TO THE HIGHER OR HIGHEST LEVY , WHEN NO COMPONENT REPRESENTS AT LEAST 90 % OF THE WEIGHT OF THE MIXTURE .

F . WHERE THIS METHOD OF ASSESSING THE LEVY CANNOT BE APPLIED , THE LEVY TO BE APPLIED TO SUCH MIXTURES SHALL BE THAT DETERMINED BY THE TARIFF CLASSIFICATION OF THE MIXTURES .

HEADING NUMBER*DESCRIPTION*RATE OF DUTY*

**AUTONOMOUS % OR LEVY ( L ) *