4.

After the part concerning ‘Aggregated discharge’ the following text is inserted: If a customs debt incurs under the arrangements for inward processing, in certain cases, for the purpose of determining that customs debt, the compensating products are subject to the import duties appropriate to them. Those cases are mentioned in Article 548(1) in conjunction with Annex 75. This Annex covers waste, scrap, residues, offcuts and remainders which are a necessary by-product of the processing operation other than the main compensating products specified in the authorisation. These secondary compensating products are subject to the import duties appropriate to them, unless the holder of the authorisation has asked for the duty on those products to be assessed in accordance with Article 121 of the Code. The following illustrative list contains examples in which Annex 75 applies: Note: The indicated CN codes based on the CN 2002 and are not updated. Therefore they may be not in line with the Combined Nomenclature in force. No CN Code and description of the compensating products Processing operations from which they result 1 2 3 1 ex Chapter 2 Edible meat offal Any working or processing 2 ex 0201 ex 0202 ex 0203 ex 0204 ex 0205 Off-cuts from operations shown in column 3 Cutting meat from animals of Chapter 1 into portions 3 0209 00 11 or 0209 00 19 Subcutaneaous pig fat Slaughtering swine, working or processing the meat 4 0209 00 30 Pig fat Slaughtering swine, working or processing the meat 5 ex 0304 Off-cuts from operations shown in column 3 Sawing frozen fillet blocks 6 ex 0305 Off-cuts from operations shown in column 3 Smoking and slicing of fish 7 ex 0404 Whey Processing fresh milk 8 ex 0404 Whey in powder, not containing added sugar Manufacture of lactose from concentrated whey 9 ex 040700 Unfertilized eggs Incubation and hatching of day-old chicks 10 0502 Pigs', hogs' and boars' bristles or hair; badger hair and other brush-making hair; waste of such bristles and hair Any working or processing 11 0503 00 00 Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material Any working or processing 12 0504 00 00 Guts, bladders and stomachs of animals (other than fish) whole and pieces thereof Slaughtering and cutting animals of Chapter 1 13 ex 0505 90 00 Powder and waste of feathers or parts of feathers Any working or processing 14 0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinized; powder and waste of these products Any working or processing 15 ex 0507 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 Any working or processing 16 ex 0508 00 00 Powder and waste of shells Any working or processing 17 ex 0508 00 00 Shrimps' shells Removing the shells from shrimps 18 ex 0510 00 Animal products, fresh, chilled or frozen or otherwise provisionally preserved, of a kind used in the preparation of pharmaceutical products Slaughtering and cutting animals of Chapter 1 19 0511 91 10 Fish waste Any working or processing 20 ex 0511 99 90 Heads uneatable Slaughtering and cutting animals of Chapter 1 21 ex 0511 99 90 Blood Slaughtering animals of Chapter 1 22 ex 0511 99 Waste from the procedures in column 3 Slaughtering animals of Chapter 1and any working or processing the meat 23 ex 0511 99 90 Eggshells Separating eggs from shells 24 ex 0511 99 10 Scraps of rind Skinning of pigmeat 25 ex 0712 Waste from vegetables Cutting, slicing, breaking, pulverizing and mixing goods falling within CN code 0712 26 ex 0713 Waste from leguminous vegetables Cutting, slicing, breaking, and pulverizing goods falling within CN code 0713 27 ex 0901 Broken coffee Working or processing raw coffee 28 0901 90 10 Coffee husks and skins Roasting raw coffee 29 ex 0902 20 00 or ex 0902 40 00 Tea powder Working or processing raw tea, putting into tea-bags 30 ex 0904 20 30 ex 0904 20 90 Pimento waste Cleaning, crushing, grinding and sifting of dried fruit of the genus “Capsicum” 31 1006 40 00 Broken rice Working or processing of rice 32 ex 1104 Grains, not otherwise worked than kibbled Working or processing cereals 33 1104 30 Germ of cereals, whole, rolled, flaked or ground Working or processing cereals 34 1109 00 00 Wheat gluten, whether or not dried Working or processing wheat 35 ex 1209 Waste of beet seeds (broken or sterile seeds, seeds with poor germination capacity or unsuitable for machine drilling) Cleaning, sifting, polishing and scouring of sugar beet 36 ex 1213 00 00 Cereal straw and husks, unprepared or chopped but not otherwise prepared Working or processing cereals 37 1501 00 11 and 1501 00 19 Lard and other pig fat Slaughtering swine, working or processing the meat 38 ex 1502 00 Fats of bovine cattle, sheep or goats Slaughtering bovine cattle, sheep or goats; working or processing the meat 39 ex 1504 Fish oils Processing fish into fillets 40 ex 1506 Other animal oils and fats Removing fat from meat, bones or waste 41 ex 1515 21 90 Maize germ oil Processing maize 42 ex 1520 00 00 Crude glycerol Knacking or refining fats and oils of Chapter 15 43 ex 1522 00 Residues resulting from the treatment of fatty substances or animal or vegetable waxes Any working or processing 44 ex 1522 00 39 Stearin Refining fats and oils of Chapter 15 45 ex 1522 00 91 ex 1522 00 99 Wax containing oil foots and dregs Scum oil and oil containing fuller's earth Refining, deacidifying, bleaching or fatty vegetable oils 46 ex 1702 30 99 Waste from the crystallization of starch sugar Processing maize into glucose 47 1703 10 00 Cane molasses Processing sugars 48 1802 00 00 Cocoa shells, husks, skins and waste Any working or processing 49 ex 2102 Yeasts Producing beer 50 ex 2208 90 91 and ex 2208 90 99 Heads and tails from distillation (undenatured ethyl alcohol of an alcoholic strength of less than 80% vol) and distilled wine (heads and tails from distillation, unconcentrated) Distilling crude ethyl alcohol or wine 51 ex Chapter 23 Residues and waste from the food industries Any working or processing 52 2401 30 00 Tobacco refuse Manufacturing cigarettes, cigars,cheroots or smoking tobacco, blending of tobacco 53 2525 30 00 Mica waste Any working or processing 54 2619 00 Slags, dross, scalings and similar waste from the manufacture of iron or steel Any working or processing 55 2620 Ash and residues (other than those of code 2619 00), containing metals or metallic compounds Any working or processing 56 2621 00 00 Other slag and ash, including kelp Any working or processing 57 ex 2705 00 00 Gas Carbonizing coal 58 ex 2706 00 00 Tar distilled from coal and other mineral tars, including partially distilled tars and blended tars Carbonizing coal 59 ex 2707 First runnings and residues from distillation Distilling phenols 60 ex 2711 21 00 and ex 2711 29 00 Gas from dehydrogenation and other gaseous hydrocarbons Manufacturing polystyrene from ethyl benzene 61 2712 10 10 Crude petroleum jelly Refining crude paraffin 62 ex 2712 90 Other mineral waxes, whether or not coloured Any working or processing 63 ex 2713 Petroleum bitumen, petroleum coke and other residues of petroleum oils or of oils obtained from bituminous minerals Any working or processing 64 2806 10 00 Hydrochloric acid Manufacture of various chemical products from fluorspar, hydrogen fluoride, 2,6-diisopropylaniline, silicon tetrachloride or acetanilide 65 2807 00 10 Sulphuric acid Manufacturing sulphonamides 66 2811 21 00 Carbon dioxide 1. Manufacturing beer 2. Producing ethyl alcohol and spirituous beverages 67 ex 2811 19 Hexafluorosilicic acid (fluorosilicic acid) Processing fluorspar into hydrogen fluoride 68 ex 2812 10 99 Silicon tetrachloride Manufacturing silanes, silicones and their derivatives from silicon 69 2825 90 11 and ex 2825 90 19 Calcium hydroxide Processing calcium carbide into acetylene and calcium cyanamide 69a ex 2827 51 00 Solution of potassium bromide 1,3-bromochloropropane of CN code 2903 49 80 70 2833 29 50 Iron sulphate Manufacturing cold-rolled sheets and plates of iron or steel from coils 71 ex 2833 29 90 Calcium sulphate Processing fluospar into hydrogen fluoride 72 ex 2846 90 00 Gadolinium oxide Recovering gallium and gallium oxide from scrap (processing waste from gadolinium/gallium oxide compound — Gd3Ga5O12) 73 2902 30 90 Toluene Manufacturing polystyrene from ethylbenzene 74 ex 2902 90 80 alpha-Methylstyrene Manufacturing acetone or phenol from cumene 75 2903 Halogenated derivatives of hydrocarbons Manufacturing products based on hydrogen fluoride 76 2904 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons Manufacturing products based on hydrogen fluoride 77 2905 11 00 Methanol Manufacturing fatty alcohols 78 2909 Ethers, ether-alcohols and other products falling within CN code 2909 Manufacturing products based on hydroquinone 79 2915 21 00 Acetic acid Manufacturing vitamins from acetic anhydride 80 ex 3503 00 Waste of gelatine Processing pharmaceutical gelatines into capsules 81 ex 3801 10 00 Graphite dust Manufacturing graphite electrodes for electric smelting furnaces 82 ex 3805 90 00 Crude dipentene Manufacturing hydroperoxide of pinene (1R, 2R,4R)-bornyl-acetate (isobornyl acetate), camphor or camphene from alpha-pinene 83 ex 3806 90 00 Rosin spirit and rosin oils Manufacturing rosin sodium soaps androsin potassium 84 ex 3815 Non-usable catalysts Producing catalysts from aluminium silicate 85 ex 3823 12 ex 3823 13 ex 3823 19 Industrial fatty acids, acid oils from refining 1. Refining fats and oils of Chapter 15 2. Fractionated distilling of fatty acids 86 ex 3823 11 00 Stearic acid Manufacturing erucic acid 87 ex 3824 90 64 Penicillin, impure (residues from sieving) Manufacturing medicaments 88 ex 3824 90 95 Fusel oil Producing ethyl alcohol and spirituous beverages 89 ex 3824 90 95 Camphor oils Manufacturing camphor from alpha-pinene 90 ex 3824 90 95 Residues from freeing of caffeine (mixture of coffee wax, crude caffeine and water); crude caffeine Freeing caffeine from coffee 91 ex 3824 90 95 Residues of calcinated gypsum Manufacturing hydrogen fluoride, fluorides and cryolite from fluorspar 92 ex 3824 90 95 Molasses, freed of sugar Manufacturing citric acid from white sugar 93 ex 3824 90 95 Residues from processing sorbosa Manufacturing ascorbic acid from glucose 94 ex 3824 90 95 Sodium sulphate in solution Manufacturing dihydroxystearic acid from crude castor oil 95 ex 3824 90 95 Residues from the manufacture of cumene Manufacturing acetone, phenol and alpha-methylstyrene 96 ex 3824 90 95 Residues Manufacture of 1,4-butanediol, 1,4-butenediol and tetrahydrofuran from methanol and manufacture of pentane-1,5-diol and hexane-1,6-diol from a mixture of diols 97 ex 3824 90 95 Waste, mixed with caffeine, coffee wax, water and impurities (“effluents”) Decaffeination and specific treatment to reduce the stimulant content of the raw coffee 98 ex 3824 90 95 Gluconmycel and mother lye Manufacture of gluconic acids, their salts and esters, from glucose syrup 99 ex 3915 Scrap and waste of plastics Any working or processing 100 ex 4004 00 00 Waste and parings of unhardened rubber: scrap of unhardened rubber fit only for the recovery of rubber Any working or processing 101 ex 4017 00 10 Scrap, waste and powder of hardened rubber Any working or processing 102 ex 4101, 4102 and 4103 Raw hides and skins (fresh, salted, dried, pickled or limed), whether or not split, including sheepskins in the wool Skinning animals of Chapter 1 103 ex 4104 39 10 Bovine leather cuttings Any working or processing 104 4110 00 00 Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles, leather dust, powder and flour Any working or processing 105 4302 20 00 Pieces or cuttings, of furskin, tanned or dressed, not assembled Manufacturing furs 106 ex Chapter 44 Wood waste and cuttings of wood, including sawdust Any working or processing 107 ex 4501 Waste cork Any working or processing 108 ex 4707 Waste paper and paperboard; scrap articles of paper or of paperboard, fit only for use in papermaking Any working or processing 109 ex Section XI Woven and knitted fabrics, finished, with evident faults (so-called “second choice goods”) Working and processing woven and knitted fabrics of all kind 110 ex 5003 Silk waste (including cocoons unsuitable for reeling, silk noils and pulled or garnetted rags) Any working or processing 111 ex 5103 Waste of sheep's or lambs' wool or of other animal hair (fine or coarse), not pulled or garnetted) Any working or processing 112 ex 5104 00 00 Waste of sheep's or lambs' wool or of other animal hair (fine or coarse), pulled or garnetted (including pulled or garnetted rags) Any working or processing 113 ex 5202 Cotton waste (including pulled or garnetted rags) not carded or combed Any working or processing 114 ex 5301 Flax tow and waste (including pulled or garnetted rags) Any working or processing 115 ex 5302 Tow and waste of true hemp (including pulled or garnetted rags or ropes) Any working or processing 116 ex 5303 Tow and waste (including pulled or garnetted rags or ropes) Any working or processing 117 ex 5304 Waste of fibres (including pulled or garnetted rags or ropes) Any working or processing 118 ex 5305 Tow and waste of manila hemp (including pulled or garnetted rags or ropes) Any working or processing 119 ex 5305 Ramie noils and waste (including pulled or garnetted rags) Any working or processing 120 ex 5503 and ex 5504 Acrylic and viscose fibres (of inferior quality with evident faults) Manufacturing acrylic and viscose textile fibres 121 5505 Waste (including noils, yarn waste and garnetted stock) of man-made fibres - Any working or processing 122 6310 Used or new rags, scrap twine, cordage, rope and cables and worn-out articles of twine, cordage, rope or cables Any working or processing 123 7001 00 10 Waste glass (cullet) Any working or processing 124 ex 7019 Waste of continuous glass fibre yarn Weaving 125 ex 7019 Woven fabrics of glass fibre with evident faults Weaving of glass fibre yarn 126 7105 Dust and powder of natural or sythetic precious or semi-precious stones Any working or processing 127 ex 7112 Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels, and other waste and scrap, of precious metal Any working or processing 128 ex 7202 21 and ex 7202 29 Residues from sieving ferro-silicon Manufacturing silicon-tetrachloride and silicon-dioxide 129 ex 7204 Waste and scrap metal of iron or steel Any working or processing 130 ex 7208 and ex 7211 Off-cuts of steel, unalloyed, from the cutting of hot-rolled wide strips Manufacturing hot-rolled wide strip from ingots of laminated slabs of unalloyed steel 131 ex 7218, ex 7222 ex 7224 and ex 7228 Recoverable off-cuts from bars of alloyed steel from bars of alloyed steel Manufacturing screws, bolts or nuts from bars of alloyed steel 132 ex 7219, ex 7220 ex 7225 and ex 7226 Off-cuts of alloyed steel from the cutting of hot-rolled wide strips Manufacturing hot-rolled wide strip from ingots or laminated slabs 133 ex 7225 and ex 7226 Off-cuts of alloyed steel from the cutting of so-called “electrical” sheets Manufacturing transformers from “electrical” sheets 134 ex 7226 Off-cuts of alloyed steel from cutting of “electrical” steel hoop and strip Manufacturing transformers from “electrical” steel hoop and strip 135 ex 7308 Metal runners with welds Manufacturing metal runners from hoop or strip 136 7404 00 Copper waste and scrap Any working or processing 137 7503 00 Nickel waste and scrap Any working or processing 138 7602 00 Aluminium waste and scrap Any working or processing 139 7802 00 00 Lead waste and scrap Any working or processing 140 ex 7804 11 00 Recoverable waste from lead foil coated on both sides Manufacturing lead foil coated on both sides for photographical use from vinyl sheets and coating paper 141 7902 00 00 Zinc waste and scrap Any working or processing 142 8002 00 00 Tin waste and scrap Any working or processing 143 8101 91 90 Tungsten (wolfram) waste and scrap Any working or processing 144 8102 91 90 Molybdenum waste and scrap Any working or processing 145 8103 10 90 Tantalum waste and scrap Any working or processing 146 ex 8104 20 00 Magnesium waste (excluding shavings of uniform size) and scrap Any working or processing 147 ex 8105, ex 8106 ex 8107, ex 8108 ex 8109, ex 8110 ex 8111 and ex 8112 Waste and scrap of other base metals Any working or processing 148 ex Chapter 84 ex Chapter 85 ex 8708 ex Chapter 90 Redundant parts; parts damaged or rendered useless in the course of processing Manufacture of machinery and mechanical appliances, vehicles, electrical equipment, measuring, checking and precision instruments and their modification or conversion to comply with other technical standards 149 Chapter 84, 85 86, 88 and 90 Components and spare parts of machines, apparatus, rolling stock, aircraft and other devices Repair or overhaul (setting and cleaning by electrical or mechanical methods) and reconditioning (replacement of working parts) of machines, apparatus, rolling stock, aircraft and other devices' 150 8708 Parts and accessories for motor vehicles Adapting motor vehicles for particular purposes’