ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(82)570
Vol.1982/0181

Disclaimer
Conformément aurèglement (CEE, Euratom) n°354/83 duConseil du1erfévrier 1983
concernant l'ouverture aupublic desarchives historiques delaCommunauté économique
européenne etdelaCommunauté européenne del'énergie atomique (JOL43du15.2.1983,
p.1),telquemodifié par lerèglement (CE, Euratom) n°1700/2003 du22septembre 2003
(JOL243du27.9.2003, p.1),cedossier estouvert aupublic. Lecaséchéant, lesdocuments
classifiés présents dans cedossier ontétédéclassifiés conformément àl'article 5dudit
règlement.
Inaccordance with Council Regulation (EEC, Euratom) No354/83 of1February 1983
concerning theopening tothepublic ofthehistorical archives oftheEuropean Economic
Community andtheEuropean Atomic Energy Community (OJL43,15.2.1983, p.1),as
amended byRegulation (EC, Euratom) No1700/2003 of22September 2003 (OJL243,
27.9.2003, p.1),this fileisopen tothepublic. Where necessary, classified documents inthis
filehave been declassified inconformity with Article 5oftheaforementioned regulation.
InÜbereinstimmung mitderVerordnung (EWG, Euratom) Nr.354/83 desRates vom 1.
Februar 1983 über die Freigabe der historischen Archive der Europäischen
Wirtschaftsgemeinschaft undderEuropäischen Atomgemeinschaft (ABI. L43vom 15.2.1983,
S.1),geändert durch dieVerordnung (EG, Euratom) Nr.1700/2003 vom 22.September 2003
(ABI. L243vom 27.9.2003, S.1),istdiese Datei derÖffentlichkeit zugänglich. Soweit
erforderlich, wurden dieVerschlusssachen indieser Datei inÜbereinstimmung mitArtikel 5
dergenannten Verordnung freigegeben.

*COMMISSION
Of1THE
EUROPEAN COMMUNITIES
-GeneralSecretariatCOM(82)570 final
Brussels,,,6thSeptember 1982
FOROFFICIAL USEONLY
COMMUNICATION FROMTHECOMMISSION TOTHECOUNCIL
concerning arrangements forimplementing thecommonsystem
ofVATinPortugalandthetaxtreatmenttobeappliedto
manufactured tobaccointheautonomous regionsoftheAzores
andMadeira
COM(82)570final

,EXPLANATORY MET-ORAHinH
V .
_ 1Initnprorion cm–"inicnticn dated 2pJanuary 1981 rri 11Juno 1°82
thoCn–irr-ic-iprer-ntei rropocvlo rMch romltri inthoeolnt.ion of
cortrin c^hot^ntivo problor3 rhich boon identified intho
mnottaticr "!rit-h Portu^l cntho tmotion chapter criinrcopoet of
v:Mch thoPorttiy.on mthoritier *hrd reciuontcd tcrr;orary derccation3 «
FollcTrir "?thocfrccnontn reerhod rith thoPortitfjnosa Delegation attho
8thcootdrT c*thoCcnCercrco r.trinintorial lcvol inLrctenbourg on
22Jcro r–\rttho21rt rentier rvhdej–ity lovol on16Jnly ?there
rer^in erly tro cv^r ,-fieri tohorottlrd inthoror^tintioro ontho
tpTrvt^.cn c^"%rvtrs"?«
(i)thocrrci^encntrs fc"?inlcrontic ;thoCcrrvinity Eynton ofVATin
Pcrtr "-^! \:>rnt*oterror crycVerefpticn rrro cut ;
(ii)thorrren^er.ontrj cppl.icrMe rith ref^rd toeroico dirtie3on
c??r' ,/?cotx ,rc'\trbreco prc'Tr.ord ciconcnr "!inthoentonor'mo
rcricn e-?t^oArr~m ed r^deirp .»
Pollcr-Tir.T ccntr.Ttrj rttechrlcfl level ,prepocaln cmnowbopresented
cntheco tr*>f3r~ !poirtn ror~.tocrmleto thon^fptirtiero entho
tcrr /ticn ch',TTt'v?ritMn tho frcr.~**or?c c?thoCcr^irity p^cmig .p.*jit
rtc-dr ;rtpTrroTf -.,,
Th--vt .inthopfrp^no ofthin cerr~ir ,ic?vticn 9rhich theCocrdssion is
recrcctcd toe^prcre r-ic-rd tothoCcvroilo
Vr(0l)l3 fiel »
CT(e?)359 fir-"U

ΠΟΤΓΤΠΉΙΠr«-––«
ΙΤΤ7Π0ΓΤΠυ?ΙΟΤΤ
X.ivrwrtfnmrns FDRIJ-PLW^ITIJTl TJrpJCOP1J7TICT SYSTEMOPVAT
A.Fo.rtusueo9rcqiientn
H,Cor-dccdonproposals
II.iPnmTf^TSZ APPIICAri.E VJITHREGARDTOFXCISJ3HJTIFSOTT
I!yT"07AGITJr.ED TDPAGCOFHOFJCEDATOCOITEUI^D ITTTUGAUTOIDIDUS
rr""on(A?or,nNTDr^rrun)

XmOFICTIOJT
\Λν
Portng-vl theC^r–•mi+7havereachedagreementoncertainsubstantive
questionsrrtnrdinthonogot.iation3 onthetaxationchapter,notably:
(i)thorovisionofPortugueselegislationinordertobringitinto
linouithCocr-tnityobligations !derivingfrontheTreatyardtho
r^TTiincor*–mrvjro;
(ii)thoprincipleofatenporaryderogationforthreoyears'after
r.ccccrs?.cnfcrirplcrontirg thoCocrnrdtyeyotonofVATin
rortng->l«
Cornlcticnof,thonegotiation onthotaxationchapterwouldseento
bovrithinreachifegrcenontcmbocntablichcd onthetwoquestions
rcr?iri.r»3toborottlcl,r?nlythoerrcngorontnforirpleronting
thoccr–*1rrrtcncfV/nrlthocrvfctn-?ofctcicodutieson
n-'rmfr.ct'iTci .t^b^^^oint*or'vtonoronorer\om«

I«/RR^TTORmTTS FORIJ^PLETTIgTTTIITGTHECOII^JfUTrSYSTEMOFVATINPORTUGAL
A,r^r>-~T~TJr,^TT]PF^Ïpr.T.rir«r«i«r•r–»<•1r»r»»t.
1Initsrt"\+cre"rtrffsJ'-'y,r.+.tho20throotingoftheConferenceat
drj-utylevel,thorcr-tr^ocePnlcf-itioncotcut"thecpecialconditions
vMchitconsiderstotoroceccrrryforthoirolecontation ofthoCorn-unity
irotrurontn ,,<>Thorpoeialconditionser.bre.ccdthofollowing:
(i),r?hopossibilityofapplyingthelastindentofArticle17of
C^rtroilriroctivo67/228/feCof11April1967,untileuchtimoastaxes
oninortar^dt^tPtor-otionsonexportsinrespectoftradebetween
tMr^nborStatesrrorbolirhcd".Thisretjueotrelatesto.the
porriMlity c"?cpplj-irsrororrvton.Thef0llc.ri.n3prelirinarylistof
feedsre.acrcoredtotherortucaooootatccont(coedato"boexorotcdwith
rcprynontofthotrtpoidatcrullerrtcsoa);
"(A)Afficf.ltiirr,!irpntn
1«fcrtilicera.pcsticideserdcoilcorrectora;
?„liveericAnc-icltinively orprincipallyforagricultural
v*or?:crtrcc-Tirr;;
3»fcrdrrt-i.cnc-–\fc^dinTctvffnforrrir^lsviththe
crccpticnc-?pitcr,ir",ln;
4«Eccdr.cdprcprrvtir'Tcvtorialforagriculture,horticulture
crdfcrcctry;
5otoolscrdether*mehinoscrolr.nivelyorprincipallyfor
c^-ric-^ltitre,forestrycretce1:frrrir^»
(B)Essentielsforhr_r?.nconcurpticn
1«productrjforhncncensrjrptien (underconditionssicilarto
thereIrdcldc:minitcn3^cfList1cfthe"Icpootodo
Trrrcr.er'^bc"(TrrriverTr~))j
2«drir^injrrt^r;
3.electricity c-dcr''?
4®fceoV:BfncTrcprperocrdteachingco/terialsj
5»ccdicir-,lproducts,otherphr.rcr.cctvticrl products,exclusively
forthcrcperiticrprophylacticcrhygienicpurposed(seeITos26
erd27cnListI):
6.appliancescrdotherproductsforhandicappedpersons
(ceoToa6,7«21crd39cnList!)•"
COnP-P/30/C?.

-3-
(ii)"Thepossibility ofexempting ,under theconditions provided for
inArtiole 28oftheSixth Council Directive ,77/388/EECof17May1977 ♦
theoperations provided forinAnnex FoftheDirective ,under HOB 2,
3,6,9,10f16,17,18,*26and27"(seeAnnex II).
(iii)Mlfcepossibility ofapplying ,inthecontext ofarrangements
specific tosmall enterprises ,ataxexemption fortaxable persons whose
annual turnover islower than theequivalent of13000ECUinnational
currency ."
(iv)"Thepossibility ofsetting upaspeoial system forapplying VAT
totheautonomous regions oftheAzores andMadeira ,•••* treating air
andseatransport within theregions andbetween theregions andthe
remainder oftheterritory asinternational transport ••• (and)
establishing areduction ofthebasio taxable amount insuch awayas
tomake allowance forthehandicap these regions suffer onaccount of
their island status *
Themostrecent Portuguese statement ^,madeon22Janeatthe8thmeeting
oftheConference atministerial level ,expressed therequests for
derogations interms ofthepossibility :
(a)ofapplying thelast indent ofArticle 17ofDirective 67/228/EEC
of11April 1967 ;
(b)ofexempting ,under theconditions provided forinArtiole 28ofthe
Sixth Directive 77/388/EECof17May1977 *"theactivities previously
mentioned andprovided forinAnnex FtotheDirective ;
(o)ofapplying ,inthecontext ofarrangements specific tosmall
enterprises ,ataxexemption level of15000ECU ;
(d)ofsetting upaspecial system forapplying VATtotheautonomous
regions oftheAzores andMadeira .
On27July thePortuguese Delegation presented thefinal list ofgoods
which thePortuguese authorities intend tozero rate *This list is
given inAnnex III*Theproducts included initaccount for29*4 /6of
final consumption *
B*TOKHSSIOF_PRpPpSiLS
(a)Zero rates
Article 17ofCouncil Directive 67/228/EECof11April 1967 makes provision ,
under certain conditions anduntil such time astaxfrontiers areabolished ,
forthepossibility ofestablishing exemptions with refund ofthetaxpaid
atthepreceding stagi ,i*e*applying zero rates *
CONF-P //82*

Italso follows ,however ,from Artiole 28oftheSixth Eireotive ,that
zero rates maybeestablished only forclearly defined social reasons
andforthebenefit ofthefinal oonsumer ,which precludes theapplication
ofsuch rates toagricultural inputs *
Forthis reason theCommission proposes that thederogation begranted
inrespect oftheproducts listed insection I(food products )ofthe
list inAnnex IIIbutrejected inrespect oftheproducts listed in
section II(agricultural inputs ).
This derogation would obviously nothave toaffeot ownresources ,the
assessment basis forwhich would have tobereconstituted *The
Portuguese authorities will have toadopt ,ingood time ,andinliaison

with theCommission ,theprevisions needed tocomply with this
obligation ,inaccordance with Council Financial Regulation No2892/77*
V<5
(b)Exemptions
Artiole 28oftheSixth Council Directive 77/388/EECof17May1977
provides fortheexemption ofcertain aotivities listed inAnnex P.
lfcePortuguese request ,aspresented initsstatement of28May,conoerns
activities specified under tfos2,3,6,9,10,16,17,18,26and27in
Annex F«Intechnical discussions with theCommission ,thePortuguese
experts worked onthebasis ofasomewhat shorter list ,whereby thescope
ofKb2wasreduced andKos 3and26deleted *ThePortuguese experts
also indicated that further reductions were possible *
ThePortuguese Delegation hasnotsofaramended thepreliminary list it
presented on28May1982 *
Inpractice thePortuguese request isofonly limited scope *Itdoes not
affect theoperation oftheCommunity system ofVATnorthecollection of
ownresources ,forwhich finanoial compensation mast bemade pursuant to
Council Regulation Ho2892/77*Furthermore ,derogations under Annex F
areaccorded toallMember States *Consequently ,theCommission proposes
that thePortuguese request beaocepted andthat Portugal beasked to
present assoon aspossible anexact list ofexemptions forinclusion -
subjeot toapproval bythetwoparties –intheaccession instruments *
(o)Eremption forsmall undertakings
Article 24oftheSixth Directive provides forexengrtion inrespect of
small undertakings with ananimal turnover ofless than 5000ECU*From
thestandpoint ofownresources ,theVATpercentage iscompulsory on
turnovers of10000 ECU ormore *
Thepresent tendency intheCommunity istosettheexemption level at
10000ECU*This wasthelimit adopted inthecase ofQreeoe andit
hasalso been adopted forSpain *

k-6-
Assmall undertakings areparticularly numerous inPortugal f-there are
grounds forsetting theexemption limit atafairly high level *However .
»£
although raising theceiling from 5000ECUto10000ECUcanbe
envisaged without difficulty –assuoh anincrease would nothave
repercussions atComonnity level –itisequally true that itissoarcely
possible tooonsider going anyfurther yespecially onapermanent basis ,
since above that figure thelevying ofownresources iscompulsory *The
15000ECUfigure requested byPortugal cantherefore beaccepted only on
atransitional basis andmast bereduoed instages to10000ECU.
Consequently ftheCommission proposes that Portugal beauthorized toset
theexemption level at15000ECUforthefirst three years following
theintroduction oftheCommunity system ofVATandat12500ECUfor
thefollowing twoyears ,andsubsequently at10000ECU*
This authorization toestablish temporarily anexemption level above
10000ECUwould have tobecompensated forthepurposes ofcalculating
ownresources finaccordance with therelevant Community rules
(Regulation Ho2892/77)* ThePortuguese authorities will need totake
theneoessary measures ingood time inorder toensure compliance with
this obligation during thederogation period *
(d)Azores andMadeira
ThePortuguese request concerns theestablishment ofaspecial VATsystem
fortheautonomous regions *Thespecial system would involve treating
inter-island airandseatransport andtransport between theislands and
themainland asinternational transport *Noother details were given in
thePortuguese request *
Provided that theexisting Portuguese request (aspresented tisnot
widened toinclude other sectors tandleaving open thequestion of
treating such transport asinternational transport 9theCommission sees
noobjection togranting therequest bymeans ofaderogation forwhich
thearrangements Andtheduration would have tobedetermined *

Biis derogation would sothave tohave anyeffect onownresources .
\
There would besuoh aneffect inthecase ofgoods transport ,asthe
VATcharged isreolaimed between taxable persons .However ,there
would also beaneffect inthecase ofpassenger transport vwhich gives
rise toreconstitution oftheVATassessment basis *ThePortuguese
authorities would therefore have totake thenecessary measures to
ensure inalloircumstances compliance with Community obligations as
regards reconstitution ofthebasis ofassessment vinaccordance with
Regulation No2892/77.
II,EXCISE UTTIES ONMANUFACTURED TOBACCO PRO10CEPAND CONSUMED INTHE
AUTONOMOUS REGIONS (Azores andMadeira )
Under thepresent rules therates oftaxonmanufactured tobacco produced
andconsumed intheautonomous regions areabout half those applied in
mainland Portugal .Portugal hasrequested that this differentiation be
maintained foraperiod ofseven years after accession *
This would beaderogation both from thesecondary legislation provisions
stipulating amixed excise duty (comprising aspecific component andan
advalorem component )with asingle rate forallcigarettes ,andfrom the
provisions ofArticle 95prohibiting thetaxing ofproducts imported from
other Member States more heavily than similar domestic products *
Itshould bepointed outhowever that thederogation would belimited
both geographically (covering Madeira andtheAzores )andintime
(seven years )*Inaddition ,insupport ofitsrequest thePortuguese
Delegation points totheexistence ofsectoral problems andtheemployment
situation intheregions inquestion *Though lacking thenecessary
information ,asstatistics arenotavailable ,theCommission can
understand that theremote situation oftheislands gives rise tospecial
problems *

.-8-
Howevervacceptanceporeand.simpleofPortugal'srequestwouldinvolve
-thedangerthatattheendoftheseven-yearperiodPortugalmight
deolareitselfunabletotoeingthearrangementsfortheislandsinto
lineinasinglestepwiththoseappliedonthemainland*Henoe
approximation bystageswouldbedesirable*
Giventhattheexciseratescurrentlyappliedintheautonomousregions
varywiththetypeofcigarettewhilsttheCommunitysystemwillrequire
theapplicationincontinentalPortugalofasingleexciserate,split
intospecificandadvaloremelements,apreciselinearadaptationis
notpossible*Horisthisnecessary,solongasthedifferences
betweentheabsolutelevelsoftheexciseratesappliedintheautonomous
regionsandtherateappliedincontinentalPortugalaresubstantially
reducedduringtheperiodofthederogation *Consequently,the
CommissionproposestoaccordtoPortugalthedoublederogationdamaged,
onconditionthat:
(a)theincidenceoftheexoiseonthemostpopularpricecategoriesof
cigarettesoldincontinentalPortugalandintheautonomousregions
beestablished onaccessionandcommunicated totheCommission;
(b)threeyearsafteracoession,eachoftheexciseratesappliedinthe
autonomousregionsshallbeincreasedbyonethirdofthepercentage
differencebetweentheincidencesestablishedunder(a)above,and
shallbeincreasedbyafurtheronethirdfiveyearsafteraccession;
(c)intheeventofanincreaseintheexciserateappliedincontinental
Portugalduringtheperiodofderogation,theexciseratesappliedin
theautonomousregionsshallbeincreasedproportionately *

AnnexI
PRODUCTSINCLUDEDINNo30OFLISTIOFTHE"IMPOSTODETRANSAC^OES"
(TURNOVERTAX)
**v
30(e)Thefollowingproductsforhumanconsumption :
30.1Oliveoilandotheredibleoils,margarine,butterandother
edibleanimalorvegetablefats.
30.1.1.Thiscategorydoesnotincludesugaredediblefatofthe"sweetfat"type.
30.2.Potatoes,vegetablesandotherhorticultural products,fresh,chilled,
frozen,driedordehydrated,whetherintheformofpureeorprepared
tosomeextentbycookingorfrying.
30.3*Waterandsaltbiscuits;sweetenedbiscuitsoftheMarietypeandrusks.
30.4.Fresh,chilledorfrozenmeatandedibleoffals.
30.5«Fruitinthenaturalstate,chilled,frozen,driedorinbrine,
butwithouttheadditionofotherproducts.
30.5»1»Thiscategorydoesnotinclude:
(a)cashewnutsandkernels,roastedpeanuts,Brazilnuts,coconuts
anddates;
(b)staranise,tapioca,vanilla;
(c)cannedfruit,crystallised ,insyruporcoated;
(d)fruitjuicesandextractsorconcentratesthereof.
30.6.Milkandmilkproducts,whetherornotsweetenedortheadditionof
cocoa,chocolateorotherproducts,asgivenbelow:
(a)floursresultingfromevaporationofamixtureofmilkwith
sugarandflour;
(b)preparedyoghurt;
(c)milkinthenaturalstate,evaporated,concentrated ,pasteurized,
thickened,intheformofjelly,condensed,inblocks,powderor
granules;
(d)milkfordieteticpurposes;
(e)butter;
(f)cheese.

30.7 Marmalade ,fruit ,préserves ,jelly ,paste ,pulp orpuree ofapples
*V
orpears ,whether ornotsweetened .
30.8. Macaroni ,spaghetti andsimilar products inthedrystate .
30.8.1.This category does notinclude stuffed products ,whether ornot
ready forimmediate use ,orravioli ,cannelloni ,tortellini and
similar products .
30.9 « Bread andlike products ,and "bread sticks ,milk loaves ,special bread
and small rusks .
30.10 .Preparations ofmeat oroffals ,notfurther prepared than cooked or
intheform ofsausages (stuffed ,inbags ,salted orsmoked ),ham ,
smoked ham ,mortadella ,salami andbacon ,hamburgers ,galantine ,
mixtures ofmeat andother pastes not included under No10ofList II.
30.11 .Products offishing ,fish farming ,poultry -,rabbit -orbee-keeping ,
hunting andother products ,ofvegetable origin ,nothaving undergone
anyprocessing orpreparation .
30.11.1 .This category includes thefollowing products :
(a)wholly milled andglazed rice ;
(b)winter barley ,chicory andchick peas ,roasted ;
(c)preserved fish andmolluscs ,notincluded under No10ofList II
orNo10ofList III ;
(d)flour ofwheat ,maize ,ryeormanioc ,flours ,starches ,groats
andother products fordietetic purposes ,whether ornotsweetened ;
(e)honey ,whether ornotrefined ;
(f)puffed "maize (popcorn );
(g)fish ,salted ,dried orinbrine ;
(h)rawsugar andrefined andgranulated sugar .
30.11.2 .Thepreceding category does Jiot include :
(a)puffed rice ;
(b)cocoa orchocolate inpowder form andprocessed orprepared ;

Λ>\
-*-
(c)tea,coffeesindproductsderivedtherefrom;
•»•>
(d)spices,condiments,sauces,seasoningsandflavouringsforfood;
(e)mixturesofflour,starch,cocoaormalt,orextractsthereof,
combinedorwiththeadditionofmilk,buttermilk,sugar,eggs,
casein,albumin,glutenorflavourings,notspecifically exempt
fromtaxes;
(f)mixturesofmilkandeggs,inpowderform,cocoa,maltor
extractsthereof;
(g)saltbiscuitsofallkindsandotherproductsusedasapei-cifs
ortoaccompanybeverages,whetherornotcomposedofdifferent
ingredients suchasflour,meal,malt,salt,fats,spices,
cheese,ham,shellfishorotherlikeproducts;
(h)juiceofhorticultural productsandextractsorconcentrates
thereof.
*
30.12.Sait(sodiumchloride):
(a)commonsalt;
(b)seasalt.
30.13.Vinegar.
S30.14.Ordinarywines(tablewinesorrunningwines):
(a)inbulk;
(b)inbottles,demijohns,earthenwarejugs,flasksandsimilar
containers,ofataxablevaluenotexceeding50escudosperlitre.

.A­
.•ANNEXF
vV
TRANSACTIONS REFERREDTOINARTICLE28(3)(B)
1.Admissiontosportingevents
2.Servicessuppliedbyauthors,artists,performers,lawyersandothermembersoftheliberalprofessions,
otherthanthemedicalandparamedicalprofessions,insofarasthesearenotservicesspecifiedin
AnnexBtothesecondCouncilDirectiveof11April1967
3.Supplyofservicesbymeansofagriculturalmachineryforindividualorassociatedagriculturalunder­
takings
4.Supplyofgreyhoundsandthoroughbredhorses '
5.Telecommunications servicessuppliedbypublicpostalservicesandsuppliesofgoodsincidental
thereto
6.Servicessuppliedbyundertakersandcremationservices,togetherwithgoodsrelatedthereto
7.Transactionscarriedoutbyblindpersonsorworkshopsfortheblindprovidedtheseexemptionsdo
notgiverisetosignificantdistortionofcompetition
8.Thesupplyofgoodsandservicestoofficialbodiesresponsiblefortheconstruction,settingoutand
maintenanceofcemeteries,gravesandmonumentscommemorating wardead
9.Treatmentofanimalsbyveterinarysurgeons
10.TransactionsofhospitalsnotcoveredbyArticle13A(l1)(b)
11.Servicesofexpertsinconnectionwithinsuranceclaiitiassessments
12.Thesupplyofwaterbypublicauthorities
13'.Managementofcreditandcreditguaranteesby•personorabodyotherthantheOnewhichgranted
thecredits
14.Debtcollection
15.Thesafekeepingandmanagementofshares,interestsincompaniesandassociations,debenturesand
othersecuritiesornegotiableinstruments,excludingdocumentsestablishingtitletogoodsorse­
curitiesreferredtoinArticle5(3)
16.SuppliesofthosebuildingsandlanddescribedinArticle4(3)
17.Passengertransport i
Thetransportofgoodssuchasluggageormotorvehiclesaccompanyingpassenger*andthe'supplyof
servicesrelatedtothetransportofpassengers,shallonlybeexemptedinsofarastftietransportofthe
passengersthemselvesisexempt
18.Thesupply,modification ,repair,maintenance,charteringandhiringofcommercialinlandwaterway
vesselsandthesupply,hiring,repairandmaintenanceofequipmentincorporatedorusedtherein
19.Suppliesofsomecapitalgoodsaftertheexpiryoftheadjustmentperioafordeductions
20.SuppliesofrecuperablematerialandfreshindustrialWaste
21.Goodsforthefuellingandprovisioningofprivateboats,proceedingoutsidethenationalterritory

22.Goodsforthefuellingandprovisioningofaircraftforprivateuseproceedingoutsidethenationalter­
ritory
·.»*
23.Thesupply,modification ,repair,maintenance ,charteringandhiringbfaircraft,includingequipment
incorporatedorusedtherein,usedbyStateinstitutions
24.ThetransportofgoodsontheRhineandthecanalizedMoselle,andtransactionslinkedthereto
25.Thesupply,modification,repair,maintenance ,charteringandhiringofwarships
26.Transactions concerninggoldotherthangoldforindustrialuse
27.TheservicesoftravelagentsreferredtoinArticle26,andthoseoftravelagentsactinginthenameand
onaccountoftiietraveller,forjourneyswithintheCommunity

'/\h AnnexIII
GOODSTOBEEXEMPTEDWITH"REPAYMENT OPTHETAXPAIDATEARLIERSTAGES
Λν
I.Foodstuffs
1.Breadandcerealpreparations
10.06 Rice
11.01 Cerealflours
19.02Btex)Preparationsofakindusedasinfantfood
19»°3 Macaroni,spaghettiandsirailarproducts
19.07D(ex) Bread
2.Meatandedibleoffals
02.01AII Meatofbovineanimals
02.01AJII Meatofswine
02.01AIV Meatofsheeporgoats
02.01B Offals
02.02 Deadpoultry(thatistosay,fowls,ducks,geese,
turkeysandguineafowls)andpoultrycuts(including
offals)
15.01A Lardandotherpigfat
3.Fishandmolluscs
03.01
03.02
03.03AI-b)
BIVFish,fresh(aliveordead),chilledorfrozen
Driedcod
Molluscs,excludingoysters,musselsandshellfish.

M.
Dairyproduce,birds'eggs
04.01AII) vMilkandcream,fresh,notconcentrated or
04-01B) sweetened,excludingfermentedoracidifiedmilk
04.02II Milkandcream,inpowderorgranules
04.04(ex) "Flamengo"cheese
04.05A Eggsinshell,freshorpreserved
Fatsandoils
15.07A Oliveoil
Fruitandvegetables
07.01 Vegetables,freshorchilled
07.02' Vegetables (whetherornotcooked),preservedby-
freezing
07.05 Driedleguminousvegetables,shelled,whetheror
notskinnedorsplit
08.01B Bananas
08.01C Pineapples
08.02(ex) Citrusfruit,fresh
08.03A Freshfigs
08.04A Freshgrapes
08.06 Apples,pearsandquinces,fresh
08.07 Stonefruit,fresh
08.08 Berries,fresh
08.09 Otherfruit,fresh
l'Jaters
22.01Β Watersotherthanspawatersandaeratedwaters

i-Ai-
II.Agricultural inputi?
<Α
1.Fertilizers ,insecticides ,fungicidesandgrowthregulators
12.07 .Plantsandpartsoftrees,bushes,shrubsorotherplants..
formsecticidal .fungicidalorsimilarpurposes
13.03AVVegetablesapsandextractsofpyrethrumandofthe
rootsofplantscontainingrotenone
Chapter_^1Fertilizers
38.11(ex)Disinfectants ,insecticides andfungicidesforagricultural
use
38.19AFuseloilanddippel'soil
2.Liveanimalsforhumanconsumption ,agricultural workorbreeding
£hapter1_Liveanimals
3.Animalfeedrationsandfeedingstuffs
12.09 Cerealstrawandhusks,unprepared,orchoppedbutnot
otherwiseprepared
12.10 Mangolds,swedes,fodderroots,lupines,vetchesand
similarforageproducts
23.01 Floursandmeals,ofmeat,offals,fish,crustaceansor
molluscs,unfitforhumanconsumption ;greaves
23.06 Productsofvegetableoriginforanimalfood
23.07 Sweetenedforageandotherpreparations
4.Seeds,bulbsandliveplants
06.01
06.02Bulbsandtubers
Otherliveplants,includingtrees,shrubs,bushesandroots

-lì-
12.01AOilseedsandoleaginousfruit,forsowing
\
12.03(ex)See*ds,fruitandspores,ofakindusedforsowing,
excludingflowerseeds
5.Tools,implements,machineryandmechanicalappliancesforusein
agriculture ,forestryandstockfarming
82.01 Handtoolsofakindusedinagriculture,horticulture
orforestry
84.IO(ex)Pumps(includingmotorpumps)forliquids,usedin
aigriculture
84.24 Agricultural andhorticultural machineryforsoil
preparation orcultivation
84.25 Harvestingmachinery,etc.
84.26 Dairymachinery(includingmilkingmachines)
84»27 ,Presses,crushersandothermachineryofakindused
inwinemaking
84.28 Othermachinery(•••),includingpoultryincubators
andbrooders
84.29 Machineryofakindusedinthebreadgrainmilling
mdustry,etc.
87.01AAgricultural walkingtractors,witheitheraspark
ignitionoracompressionignitionengine
87.OIBAgriculturaltractorsandforestrytractors,wheeled
87.O6(ex)Partsandaccessoriesofthemotorvehiclesfalling
withinsubheadings 87.01Aand87.01B
87.14A(ex)Animal-drawnvehiclesusedinagriculture