COMMISSION OF THE EUROPEAN COMMUNITIES 
Brussels, 16.12.1997 
COM(97) 721 final 
97/0361 (ACQ 
Proposal for a 
COUNCIL REGULATION (EC) 
extending the coverage of Regulations (EC) Nos 3281/94 and 1256/96 concerning the 
European Union's schemes of generalised tariff preferences for the benefit of the 
least-developed countries 
(presented by the Commission) 

1 
Explanatory memorandum 
The action plan adopted by the World Trade Organisation (WTO) at its ministerial 
conference in Singapore is aimed at improving the access of the least-developed 
countries (LLDCs) to the industrialised countries' markets. In particular, it recommends 
that the latter unilaterally waive import duties on products originating in LLDCs.1 
On 2 June 1997 the Council adopted conclusions on the basis of a Commission 
communication following up the action plan. It considered that the Union should 
initially implement the Singapore conclusions by granting LLDCs not party to the Lomé 
Convention conditions equivalent to those enjoyed by signatories. The Union's scheme 
of tariff preferences introduced by Regulations (EC) Nos 3281/94 and 1256/962 provides 
a ready-made framework for doing so. 
Incorporating the Lomé Convention's industrial concessions into the GSP poses no 
particular problems. 
Whether the Lomé Convention's agricultural concessions, and in particular those for 
products subject to quota, can be incorporated into the GSP is however, another matter 
as, on the one hand, the legal principle of non-discrimination enshrined in the Lomé 
Convention prevents their transposition into equivalent measures by converting quotas 
into tariff modulation and as, on the other hand, the GSP scheme no longer provides for 
any quantitative limitations. 
Perhaps the most coherent solution to this problem would be for future ACP 
arrangements to admit a form of positive discrimination in favour of the countries most 
in need. Such an approach would help transcend the limitations of the present machinery 
and enable a special initiative to be launched for all LLDCs. 
Introducing the quotas provided for in the Lomé Convention into the GSP would have a 
negligible impact, owing to their strongly deterrent effect on the take-up of preferences 
for certain products. The Commission therefore thinks it inopportune to include 
agricultural products subject to such quotas in this proposal. Accordingly, it is proposing 
that the GSP Regulations be amended to cover (a) those basic industrial products not yet 
included and (b) agricultural products not subject to quotas in the Lomé Convention, for 
the benefit of the LLDCs. Such a proposal, which covers more than 99% of the LLDCs' 
current non-GSP exports, is a substantial and practical response to the Council wishes. 
1 Albeit with the possibility of exceptions. 
2 Respectively covering industrial and agricultural products (OJ No L 348, 31.12.1994, p.I; OJ No 
L J 60, 29.6.1996, p. 1). 
<: 
Proposal for a 
Council Regulation (EC) 
extending the coverage of Regulations (EC) Nos 3281/94 and 1256/96 concerning the 
European Union's schemes of generalised tariff preferences for the benefit of the 
least-developed countries 
THE COUNCIL OF THE EUROPEAN UNION, 
Having regard to the Treaty establishing the European Community, and in particular 
Article 113 thereof, 
Having regard to the proposal from the Commission,1 
Whereas Article 3 of Council Regulation (EC) No 3281/94 of 19 December 1994 
applying a four-year scheme of generalised tariff preferences (1995 to 1998) in respect of 
certain industrial products originating in developing countries provides for more 
favourable tariff treatment for the least-developed countries;2 
Whereas Article 3 of Council Regulation (EC) No 1256/96 of 20 June 1996 applying 
multiannual schemes of generalised tariff preferences from 1 July 1996 to 30 June 1999 
in respect of certain agricultural products originating in developing countries likewise 
provides for more favourable tariff treatment for the least-developed countries;3 
Whereas at the Singapore ministerial conference in December 1996 the WTO member 
countries pledged to carry out an action plan to improve access to their markets for 
products originating in the least-developed countries; 
Whereas on 2 June 1997 the Council, on the basis of a Commission communication of 
16 April 1997, adopted conclusions calling for the Union to implement the Singapore 
conclusions by granting least-developed countries not party-to the Lomé Convention 
preferences equivalent to those enjoyed by signatories; 
Whereas equivalent treatment for industrial products means including in the GSP scheme 
all products currently excluded from it but exempt from customs duties under the Lomé 
Convention; 
Whereas agricultural products subject under the Lomé Convention to a tariff reduction 
but not to a tariff quota should be included in the scheme for the benefit of 
least-developed countries by applying one of the preferential rates of duty provided for in 
Article 2 of Regulation (EC) No 1256/96, in line with the reduction accorded by the 
Lomé Convention, 
1 OJC.-.p... 
2 OJ L 348, 31.12.1994, p.l, Regulation as last amended by Regulation (EC) No 998/97 (OJ L 144, 
4.6.1997, p.13). 
3 OJ L 160, 29.6.1996, p.l, Regulation as last amended by Regulation (EC) No 2448/96 (OJ L 333, 
21.12.1996, p. 12). 
HAS ADOPTED THIS REGULATION: J 
Article 1 
Access to the arrangements provided for in Article 3(1) of Regulation (EC) No 3281/94 
is hereby extended to the products listed in Annex I to this Regulation. 
Article 2 
The arrangements laid down in Article 3(1) of Regulation (EC) No 1256/96 shall be 
supplemented by applying to the products listed in Annex II to this Regulation one of the 
preferential rates of duty specified in Article 2 of Regulation (EC) No 1256/96, according 
to product sensitivity. 
Article 3 
The list of least-developed countries in Annex IV to Regulations (EC) Nos 3281/94 and 
1256/96 is amended as follows: 
- '330 Angola' is inserted after '328 Burundi' in Annex IV to Regulation (EC) 
No 3281/94, and '391 Botswana' and '817 Tonga' are deleted. 
- '391 Botswana' and '817 Tonga' are deleted from Annex IV to Regulation (EC) 
No 1256/96. 
Article 4 
This Regulation shall enter into force on the third day following its publication in the 
OfficialJournal of the European Communities. It shall apply from 1 January 1998. 
This Regulation shall be binding in its entirety and directly applicable in all Member 
States. 
ANNEX I 
Product list mentioned in article I1 
CN Code 
(1) 
2501 00 31 
2501 00 51 
2501 00 91 
250100 99 
25030090 
251612 10 
2516 22 10 
2516 90 10 
2518 20 00 
2518 30 00 
2530 40 00 
2804 61 00 
2804 69 00, 
2805 11 00 
280519 00 
2805 21 00 -
2805 22 00 • 
2805 30 . Description of goods 
(2) 
Salt (including tabic salt and denatured salt) and pure sodium chloride, whether or 
not in aqueous solution sea water: 
For chemical transformation (separation of Na frorfl^Cl) for the manufacture of 
other products 
Denatured or for industrial uses (including refining) other than for the preservation 
" or preparation of foodstuffs for human or animal consumption 
' Suitable for human consumption 
Other 
Other sulphur 
Granite merely cut, by sawing or otherwise, into blocks or slabs of a square or 
rectangular shape of a thickness not exceeding 25 cm 
Sandstone, merely cut, by sawing or otherwise, into blocks or slabs of a square or 
rectangular shape of a thickness not exceeding 25 cm 
Porphyry, syenite, lava, basalt, gneiss, trachyte and other similar hard rocks, merely 
cut, by sawing or otherwise, into blocks or slabs of à rectangular (including square) 
shape, of a thickness not exceeding 25 cm 
Calcinated dolomite 
Agglomerated dolomite 
Natural micaceous iron oxides 
Silicon 
Alkali metals 
Alkaline-earth metals 
Rare-earth metals, scandium and yttrium, whether or not intermixed or mteralloyed 
Notwithstanding the rules for the interpretation of the combined nomenclature, the wording 
for the products is considered as having no more than an indicative value, the preferential 
scheme being determined, within the context of this annex, by the coverage of the CN code. 
Where ex CN codes are indicated, the preferential scheme is to be determined by the 
application of the CN code and (he corresponding description taken together. 
>r 
Hi 
280540 10 
2818 2000 
2818 30 00 
ex 28443011 
284430 19 
ex 284430 51 
2845 10 00 
284590 10 
2905 43 00 
290544 
320120 00 
3201 9020 
ex 320190 90 
ex 3201 90 90 
ex 3201 90 90 
3502 11 90 
3502 19 90 
35022091 
35022009 
3S02 90 70 
3505 10 10 
350510 90 
3505 20 
3809 10 
382^60 
4104 10 91 
41051191 
410511 99 
410512 
410519 
4106 11 90 
410612 00 
410619 00 
410710 10 
4107 29 10 
4107 90 10 (2) 
Mercury, in flasb of a net capacity of 344 kg (standard weight) of an fob value, per 
flask, not exceeding ECU 224 
Aluminium oxide, other than artificial corundum 
Aluminium hydroxide 
Cermets raw; waste and scrap of uranium depleted in U 235 
Uranium depleted in U 235; alloys, dispersions (other than cermets), ceramic 
products and mixtures containing uranium depleted in U 235 or compounds of 
this product 
Cermets raw, waste and scrap of thorium 
Heavy water (deuterium oxide) 
Deuterium and compounds of deuterium; hydrogen and compounds thereof, 
enriched in deuterium; mixtures and solutions containing these products 
Mannitol 
D-glucitol (sorbitol) 
Wattle extract 
Sumach extract, vàllonia extract 
Tanning extracts of eucalyptus 
Tanning extracts derived from gambier and myrobolan fruits 
Other tanning extracts of vegetable origin 
Egg albumin, dried (for example, in sheets, scales, flakes, powder) 
Other (egg albumin) 
Milk albumin (lactalbumin), dried (for example, in sheets, scales, flakes, powder) 
Other (milk albumin) 
Other albumins 
Dextrins 
Other modified starches, other than esterified or etherified 
Glues 
Finishing agents, dye carriers to accelerate the drying or fixing of dyestuffs and 
other products and preparations (for example, dressings and mordants), of a kind 
used in the textile, paper, leather or like industries, not elsewhere specified or 
included, with a basis of amylaceous substances 
Sorbitol other than that of subheading 2905 44 
Other leather and skins, otherwise tanned 
Other skins, not split 
Other skins, split 
Sheep or lamb skin leather, without wool on, other than leather of heading No 
4108 or 4109 tanned or reUnned but not further prepared, whether or not split 
Otherwise prc-tanned; 
Goat or kid skin leather, without hair on, other than leather of heading No 4108 or 
4109, tanned or retanned but not further prepared, whether or not split; vegetable 
pre-tanned 
Other than of Indian goat or kid 
Other sheep or lamb skin leather, without wool on, other than leather of heading 
No 4108 or 4109, tanned or retanned but not further prepared, even with split, 
otherwise pre-tanned 
Other lamb skin leather, without wool on 
Leather of swine, without hair on. other than leather of heading No 4108 or 4109, 
not further prepared than tanned 
Reptile skin leather, other than vegetable pre-tanned, not further prepared than 
tanned 
Leather of other animals, without hair on, not further prepared than tanned 
Hi 
4403 10 10 
4501 
500100 00 
5002 00 00 
5105 
5203 00 00 
7201 10 
720120 00 
720150 90 
7203 
7204 50 90 
7206 
7218 10 00 
7224 10 00 
7601 
7602 00 19 
7801 
7801 10 00 
78019100 
780199 91 
780199 99 
7901 
7903 
8101 10 00 
810191 
810210 00 
810291 
8103 10 
8104 11 00 
8104 19 00 
8107 10 
8108 10 
8109 10 m. 
Poles of coniferous wood, injected or otherwise impregnated to any degree, not less 
than 6 m nor more than 18 m in length and with a circumference at the butt end 
of more than 45 cm but not more than 90 cm 
Natural cork, raw or simply prepared ; waste cork, crushed, granulated or ground 
cork 
Silkworm cocoons suitable for reeling 
Raw silk (not thrown) 
Wool and fine or coarse animal hair, carded or combed (including 
combed wool in fragments) 
Cotton, carded or combed 
Non-alloy pig iron containing by weight 0,5% or less of phosphorus 
Non-alloy pig iron containing by weight more than 0,5 % phosphorous 
Alloy pig iron, other than containing by weight not less than 03 %, but not more 
than 1 % of titanium and not less than 0,5 % but not more than 1 */o of vanadium 
Ferrous products obtained by direct reduction of iron ore and other spongy ferrous 
products, in lumps, pellets or similar forms ; iron having a minimum purity by 
weight of 99,94 % in lumps, pellets or similar forms 
Remelting scrap ingots, other than of alloy steel 
Iron and non-alloy steel in ingots or other primary forms (excluding iron of 
heading No 7203) 
Stainless steel ingots or other primary forms (ECSC) 
Other alloy steel in ingots or other primary forms, semi-finishcd products of other 
alloy steel : ingots and other primary forms (ECSC) 
Umwrought aluminium, not alloyed 
Other aluminium waste and scrap (including factory rejects) 
Unwrought lead 
Refined lead 
Other than reffined lead, containing by weight antinomy as the principal 
other element 
Lead alloys 
Others 
Unwrought zinc 
Zinc dust, powders and flakes 
Tungsten powders 
Unwrought tungsten, including bars and rods obtained simply by sintering ; waste 
and scrap 
Molybdenum powders 
Unwrought molybdenum, including bars and rods obtained simply by sintering ; 
waste and scrap 
Unwrought tantalum, including bars and rods obtained simply by sintering ; waste 
and scrap, powders 
Unwrought magnesium, containing at least 99,8 % by weight of magnesium 
Other 
Unwrought cadmium ; waste and scrap ; powders 
Unwrought titanium ; waste and scrap ; powders 
Unwrought zirconium ; waste and scrap ; powders 
} 
(I) 
81100011 
8110 00 19 
81110011 
811100 19 
811220 31 
811220 39 
8112 30 20 
811230 40 
81124011 
811240 19 
811291 10 
81129131 
81129139 
81129150 
811291 81 
81129189 
8113 00 20 
811300 40 : (?) 
Unwrought antimony; powders 
Waste and scrap 
Unwrought manganese; powders 
Waste and scrap 
Unwrought chromium; powders, other than chromium alloys containing more 
than 10 % by weight of nickel 
Waste and scrap. 
Unwrought germanium ; powders 
Waste and scrap 
Unwrought vanadium ; powders 
Waste and scrap 
Hafnium (celtium). • 
Unwrought niobium (colombium), rhenium ; powders 
Waste and scrap 
Waste and scrap 
Indium 
Gallium, thallium 
Unwrought cermet 
Waste and scrap 
ANNEX II 
List of productsin accordance with article 2' 
PARTI 
Very sensitive products 
Description of goods CN code 
0103 91 10 
0103 92 11 
0103 92 19 
0105 a 
0209 0090: 
02109071' Live swine : 
— Other : 
~ Weighing less than 50 kg : 
— Domestic species 
— Weighing 50 kg or more : 
— Domestic species : 
— Sows having farrowed at 
least once, of a weight of not 
less than 160 kg 
— Other 
Live poultry, that is to say, 
fowls of the species Gallus 
domesticus, ducks, geese, 
turkeys and guinea fowls : 
Pig fat, free of lean meat, and 
poultry fat,not rendered or 
otherwise extracted, fresh, 
chilled, frozen, salted, in brine, 
dried or smoked : 
— Poultry fat 
Meat and edible meat offal, 
salted, in brine, dried or 
smoked ; edible flours and 
meals of meat or meat offal : 
— Other, including edible flours 
and meals of meat or meat 
offal : 
-- Offal : 
— Other : 
— Poultry liver : 
Fatty livers of geese or 
ducks, salted or in brine 
1 Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the 
description of the products is to be considerd as having no more than an indicative value, the 
preferential scheme being determined within the context of this Annex, by the coverage of the CN 
codes. Where ex CN codes are indicated, the preferntial scheme is to be determined by application of 
the CN code and corresponding description together. 
CN code Description of goods 
0210 90 79' Other 
0401 10 a 
0401 20 a 
0401 30 a 
0403 10 11 
0403 10 13 
0403 10 19 
0403 10 31 
0403 10 33 
0403 10 39 
0403 90 11 
0403 90 13 
0403 90 19 
0403 90 31 
0403 90 33 
0403 90 39 
0403 90 51 
0403 90 53 
0403 90 59 
0403 90 61 
0403 90 69 
0404 Milk and cream, not 
concentrated nor containing 
added sugar or other sweetening 
matter : 
- Of a fat content, by weight, 
not exceeding 1 % 
- Of a fat content, by weight, 
exceeding 1 % but not 
exceeding 6 % 
- Of a fat content, by weight, 
exceeding 6 % : 
Buttermilk, curdled milk and 
cream, yoghurt, képhir and 
other fermented or acidified 
milk and cream, whether or not 
concentrated or containing 
added sugar or other sweetening 
matter or flavoured or 
containing added fruit, nuts or 
cocoa : 
- Yoghurt : 
-- Not flavoured nor containing 
added fruit, nuts or cocoa . 
- Other : 
-- Not flavoured nor containing 
added fruit, nuts or cocoa : 
— In powder, granules or other 
solid forms 
-- Other 
Whey, whether or not 
concentrated or containing 
added sugar or other sweetening 
matter; products consisting of 
natural milk constituents, 
whether or not containing added 
sugar or other sweetening 
matter, not elsewhere specified 
or included : 
10 
CN code Description of goods 
0405 10' 
0405 20 90 a 
0405 90 ' 
0407 00 11 * 
0407 00 19* 
0407 00 30 * 
0408 11 80 a 
0408 19 81 a 
0408 19 89a 
0408 91 80a 
0404 99 80a 
0703 20 00' Butter and other fats and oils 
derived from milk ; dairy 
spreads : 
- Butter 
- Dairy spreads : 
- Of a fat content, by weight, of 
more than 75 % but les.s than 
80% 
- Other 
Birds' eggs, in shell, fresh, 
preserved or cooked : 
-Of poultry: 
~ For hatching1 
~ Other 
Birds' eggs, not in shell, and 
egg yolks, fresh, dried, cooked 
by steaming or by boiling in 
water, moulded, frozen or 
otherwise preserved, whether or 
not containing added sugar or 
other sweetening matter : 
- Egg yolks : 
« Dried : 
— Other 
- Other : 
— Other : 
— Liquid 
— Other, including frozen 
- Other 
- Dried 
— Other 
- Other : 
— Other 
Onions, shallots, garlic, leeks 
and other alliaceous vegetables, 
fresh or chilled: 
- Garlic The reduction is applicable from 
01.06 to 31.01 
1 Entry under this subheading is subject to conditions laid down in the relevant Community 
provisions. 
CN code Description of goods 
Ex 0707 00 05 
0707 00 90 
Ex 0709 10 00 
0709 52 00 b 
Ex 0809 10 00 
Ex 0809 30 b 
Ex 0809 40 05 
1101 00a 
1101 00 15'' 
1101 00 90'1 
1102 10 00a 
1103 11 a 
1103 21 00 a Cucumbers and gherkins, fresh 
or chilled : 
Cucumbers : 
Winter cucumbers : 
Other than small winter 
cucumbers 
Gherkins 
Other vegetables, fresh or 
chilled : 
- Globe artichokes 
- Mushrooms and truffles : 
-- Mushrooms 
Apricots, cherries, peaches 
(including nectarines), plums 
and sloes, fresh : 
- Apricots 
- Peaches, including nectarines 
— Plums and sloes : 
— Plums 
Wheat or meslin flour : 
— Wheat Hour : 
— Of durum wheat 
— Of common wheat and spelt 
- Meslin flour 
Cereal flours other than of 
wheat or meslin : 
- Rye flour 
Cereal groats, meal and pellets : 
- Groats and meal : 
-- Of wheat 
- Pellets : 
- Of wheat The reduction is applicable from 
01.11 to 15.05 
The reduction is applicable from 
01.01 to 30.06 
The reduction is applicable from 
01.06 to 3 1.07 
The reduction is applicable from 
11.06 to 30.09 
The reduction is applicable from 
11.06 to 30.09 
12 
CN code Description of goods 
121291 a 
1212 92 00 a 
501 00 19 a 
Ex 1602 10 00b 
Ex 1602 20 90 b 
160241 10 
1602 42 10 a 
1602 49 11 a 
1602 49 13" 
1602 49 15 a 
1602 49 19 a 
1602 49 30 a 
1602 49 50 a Locust beans, seaweeds and 
other algae, sugar beet and 
sugar cane, fresh, chilled, frozen 
or dried, whether or not 
ground ; fruit stones and kernels 
and other vegetable products 
(including unroasted chicory 
roots of the variety dehorium 
intybus sativum) of a kind used 
primarily for human 
consumption, not elsewhere 
specified or included : 
— Other : 
— Sugar beet 
— Sugar cane 
Pig fat (including lard) and 
poultry fat, other than that of 
heading No 0209 or 1503 : 
— Pig fat (including lard) : 
— Other 
Other prepared or preserved 
meat, meat offal or blood : 
— Homogenized preparations : 
Of swine, of bovine animals, of 
sheep and goats 
— Of liver of any animal 
of swine, of bovine animals, of 
sheep and goats 
— Of swine : 
— Ham and cuts thereof : 
— Of domestic swine 
— Shoulders and cuts thereof: 
— Of domestic swine 
— Other including mixtures : 
— Of domestic swine : 
13 
CN code Description of goods 
Ex 1602 90 10 
1602 90 51 
1702 11 00 '' 
1702 19 00a 
1702 20 10 a 
1702 20 90 
1702 30 10; 
1702 40 10 a 
1702 60 9 
1702 90 30 
1702 90 60 - Other, including preparations 
of blood of any animal : 
- Preparations of blood of any 
animal : 
Preparation of blood of bovine 
animals and of pig 
- Other : 
- Other : 
- Containing meat or meat 
offal of domestic swine 
Other sugars, including 
chemically pure lactose, 
maltose, glucose and fructose, in 
solid form ; sugar syrups not 
containing added flavouring or 
colouring matter ; artificial 
honey, whether or not mixed 
with natural honey ; caramel : 
- Lactose and lactose syrup 
- Maple sugar and maple syrup : 
-- Maple sugar in solid form, 
containing added flavouring or 
colouring matter 
- Other 
- Glucose and glucose syrup, not 
containing fructose or 
containing in the dry state less 
than 20 *7c by weight of 
fructose : 
-- Isoglucose 
- Glucose and glucose syrup, 
containing in the dry stale at 
least 20 % but less than 50 % by 
weight of fructose : 
- Isoglucose 
- Other fructose and fructose 
syrup, containing in the dry state 
more than 50 % by weight of 
fructose : 
- Other, including invert sugar : 
-- Isoglucose 
-- Artificial honey, whether or 
not mixed with natural honcv 
14 
CN code Description of goods 
1702 90 71 
1702 90 75 a 
1702 90 80 a 
1702 90 99 a 
2106 90 30 
2106 90 5 la 
2106 90 59 
2309 10 15 
2309 10 19 — Caramel : 
— Containing 50 % or more by 
weight of sucrose in the dry 
matter 
— Other : 
— In the form of powder, 
whether or not agglomerated 
~ Inulin syrup 
-Other 
Food preparations not elsewhere 
specified or included : 
— Other : 
— Isoglucose syrups 
— Other : 
— Lactose syrup 
— Other : 
Preparations of a kind used in 
animal feeding : 
— Dog or cat food, put up for 
retail sale : 
~ Containing starch, glucose 
syrup, maltodextrine or 
maltodextrine syrup falling 
within subheadings 1702 30 51 
to 1702 30 99, 1702 40 90, 
1702 90 50 and 2106 90 55 or 
milk products : 
— Containing starch, glucose, 
glucose syrup, maltodextrine or 
maltodextrine syrup : 
— Containing no starch or 
containing 10 % or less by 
weight of starch : 
Containing not less than 
50 % but less than 75 % by 
weight of milk products 
Containing not less than 
75 % by weight of milk 
products 
15 
CN code Description of goods 
2309 10 39* 
2309 10 59" 
2309 10 70* 
2309 90 35 
2309 90 39 a — Containing more than 10 % 
but not more than 30 % by 
weight of starch : 
Containing not less than 50 
% by weight of milk products 
— Containing more than 30 % 
by weight of starch : 
Containing not less than 50 
% by weight of milk products 
— Containing no starch, 
glucose, glucose syrup, 
maltodextrine or maltodextrine 
syrup but containing milk 
products : 
— Other : 
» Other : 
— Containing starch, glucose, 
glucose syrup, maltodextrine or 
maltodextrine syrup falling 
within subheadings 1702 30 51 
to 1702 30 99,1702 40 90, 
1702 90 50 and 2106 90 55 or 
milk products : 
— Containing starch, glucose, 
glucose syrup, maltodextrine or 
maltodextrine syrup : 
Containing no starch or 
containing 10 % or less by 
weight of starch : 
Containing not less than 
50 % but less than 75 % by 
weight of milk products 
Containing not less than 
75 % by weight of milk 
products 
16 
CNcode Description of goods 
Containing more than 
10 % but not more than 30 % by 
weight of starch : 
Containg not less than 
50 % by weight of milk products 
Containing more than 
30 % by weight of starch : 
Containing not less than 50 
% by weight of milk products 
-— Containing no starch, 
glucose, glucose syrup, 
maltodextrine or maltodextrine 
syrup but containing milk 
products 2309 90 49" 
2309 90 59 a 
2309 90 70a 
PART 2 
Sensitive products 
CN code Description of goods 
0102 90b 
0201' 
bl 0202' 
0210 20' 
1108 14 00 
Ex 1108 1990 
1109 00 00 a Live bovine animals : 
- Other 
Meat of bovine animals, fresh or 
chilled : 
Meat of bovine animals, frozen 
Meat and edible meat offal, 
salted, in brine, dried or 
smoked ; edible flours and 
meals of meat or meat offal : 
- Meat of bovine animals : 
Starches ; inulin : 
- Manioc (cassava) starch 
~ Other starches : 
- Other 
Other than starches of 
arrowroot 
Wheat gluten, whether or not 
dried 
1 Where, in the course of a year, imports of beef and veal falling within CN codes 0201 and 
02.02, originating in one of the countries mentioned in annex IV of Regulation (EC) n° 1256/96, exceed 
the greatest quantity of Community imports recorded for one year between 1969 and 1974 inclusive for 
the origin in question, plus an annual growth rate of 7 %, exemption from customs duties on the 
products of that origin shall be partially or totally suspended. 
17 
CN code Description of goods 
1702 90 79* 
2106 90 55 
2303 10 11 a Other sugars, including 
chemically pure lactose, 
maltose, glucose and fructose, 
in solid form ; sugar syrups not 
containing added flavouring or 
colouring matter ; artificial 
honey, whether or not mixed 
with natural honey ; caramel : 
— Other, including invert sugar : 
-- Caramel : 
— Other : 
— Other 
Food preparations not elsewhere 
specified or included : 
— Other : 
— Flavoured or coloured sugar 
syrups : 
— Other : 
— Glucose syrup and 
maltodextrine syrup 
Residues of stardi manufacture 
and similar residues, beet-pulp, 
bagasse and other waste of 
sugar manufacture, brewing or 
distilling dregs and waste, 
whether or not in the form of 
pellets : 
- Residues of starch 
manufacture and similar 
residues : 
- Residues from the 
manufacture of starch from 
maize (excluding concentrated 
steeping liquors), of a protein 
content, calculated on the dry 
product : 
- Exceeding 40 % by weight 
18 
CN code Description of goods 
2309 90 31 a Preparations of a kind used in 
animal feeding : 
- Other : 
- Other : 
— Containing starch, glucose, 
glucose syrup, maltodextrine or 
maltodextrine syrup falling 
within subheadings 1702 30 51 
to 1702 30 99, 1702 40 90, 
1702 90 50 and 2106 90 55 or 
milk products : 
— Containing starch, glucose, 
glucose syrup, maltodextrine or 
maltodextrine syrup : 
Containing no starch or 
containg 10 % or less by weight 
of starch : 
Containing no milk 
products or containing less than 
10 % by weight of such 
products 
PART 3 
Semi-sensitive products 
CN Code 
0805 10" 
0805 20" Description of goods 
Citrus fruit, fresh or dried : 
- Oranges 
- Mandarins (including 
tangerines and satsumas) ; 
Clementines, wilkings and 
similar citrus hybrids The reduction is applicable from 
01.11 to the end of February 
PART 4 
Non-sensitive products 
CN Code Description of goods 
0204 I000b Meat of sheep or goats, fresh, 
chilled or frozen : 
- Carcases and half-carcases of 
lamb, fresh or chilled 
19 
CN code Description of goods 
0204 21 00 b 
0204 22 b 
0204'23 00 b 
0204 30 00 b 
0204 4100 b 
0204 42 b 
0204 43 b 
0204 50 b 
0206 10 95" 
0206 29 9 lb 
0208 90 50 
0210 12 90b 
0210 90 41b 
0210 90 90 b - Other meat of sheep, fresh or 
chilled 
- Carcases and half-carcases of 
lamb, frozen 
- Other meat of sheep, frozen 
-Meat of goats 
Edible offal of bovine animals, 
swine, sheep, goats, horses, 
asses, mules or hinnies, fresh, 
chilled or frozen : 
- Of bovine animals, fresh or 
chilled : 
~ Other : 
- Thick skirt and thin skirt 
- Of bovine animals, frozen : 
- Other : 
---Other: 
-— Thick skirt and thin skirt 
Other meat and edible meat 
offal, fresh, chilled or frozen : 
- Other : 
~ Whale and seal meat 
Meat and edible meat offal, 
salted, in brine, dried or 
smoked ; edible flours and 
meals of meat or meat offal 
- Meat of swine : 
~ Bellies (streaky) and cuts 
thereof : 
— Other 
- Other including edible flours 
and meals of meat or meat 
offal : 
- Offal : 
— Of bovine animals : 
— Thick skirt and thin skirt 
~ Edible flours and meals of 
meat or meat offal 
20 
CNcode Description of goods 
0703 2000b' 
Ex 0707 00 05 b 
Ex 0709 1000' 
0714 10 91 
Ex 0714 90 11 
Ex 0714 90 19; Onions, shallots, garlic, leeks 
and other alliaceous vegetables, 
fresh or chilled : 
- Garlic 
Cucumbers and gherkins, fresh 
or chilled : 
- Cucumbers : 
Small winter cucumbers 
Other vegetables, fresh or 
chilled : 
- Globe artichokes 
Manioc, arrowroot, salep, 
Jerusalem artichokes, sweet 
potatoes and similar roots and 
tubers with high starch or inulin 
content, fresh, chilled, frozen or 
dried, whether or not sliced or in 
the form of pellets ; sago pith : 
- Manioc (cassava) : 
-Other : 
— Of a kind used for human 
consumption, in immediate 
packings of a net content not 
exceeding 28 kg, either fresh 
and whole or without skin and 
frozen, whether or not sliced 
— Other : 
~ Arrowroot, salep and similar 
roots and tubers with high starch 
content : 
— Of a kind used for human 
consumption, in immediate 
packings of a net content not 
exceeding 28 kg, either fresh 
and whole or without skin and 
frozen, whether or not sliced : 
of arrowroot 
— Other : 
Of arrowroot The reduction is applicable from 
01.02 to 31.05 
The reduction is applicable from 
01. llto 15.05 
The reduction is applicable from 
01.11 to 31.12 
21 
CN code Description of goods 
0806 20 92 
1001 90 10 
Ex 1106 20 10a 
Ex 1106 20 90 
Ex 1108 19 90a 
1504 30 11" 
1509 90 00' Grapes, fresh or dried : 
- Dried : 
- Other : 
- Sultanas 
Wheat and meslin : 
- Other : 
- Spelt for sowing1 
Flour, meal and powder of the 
dried leguminous vegetables of 
heading No 0713, of sago or of 
roots or tubers of heading No 
0714 or of the products of 
Chapter 8 : 
- Of sago or of roots or tubers of 
heading No 0714 : 
~ Denatured2 
Of flour and meal of arrowroot 
- Other 
Of flour and meal of arrowroot 
Starches ; inulin : 
- Starches : 
~ Other starches : 
- Other : 
starches of arrowroot 
Fats and oils and their fractions, 
offish or marine mammals, 
whether or not refined, but not 
chemically modified 
- Fats and oils and their 
fractions, of marine mammals : 
~ Solid fractions : 
- Whale oil and sperm oil 
Olive oil and its fractions, 
whether or not refined, but not 
chemically modified : 
- Other 
Entry under this subheading is subject to conditions laid down in the relevant Community 
provisions. 
Entry under this subheading is subject to conditions laid down in the relevant Community 
provisions. 
22 
151000 90* 
1602 90 72 b •Other oils and their fractions, 
obtained solely from olives, 
whether or not refined, but not 
chemically modified, including 
blends of these oils or fractions 
with oils or fractions of heading 
No 1509 : 
- Other 
Other prepared or preserved 
meat, meat offal or blood : 
- Other, including preparations 
of blood of any animal: 
- Other : 
- Other : 
- Other : 
Other : 
Of sheep or goats : 
Uncooked ; mixtures of 
cooked meat or offal and 
uncooked meat or offal : 
Of sheep 
The reduction is applicable on the specific duties. 
The reduction is applicable on the ad valorem duties. 
<? 
FINANCIAL STATEMENT 
Title of operation 
Draft proposal for a Council Regulation extending the coverage of Regulations (EC) Nos 
3281/94 and 1256/96 concerning the European Union's schemes of generalised tariff 
preferences for the benefit of the least-developed countries 
Legal basis 
Article 113 of the Treaty 
Objective of the operation 
The aim of the proposed Regulation is to extend the range of products from the least-
developed countries qualifying from generalised preferences. 
Estimate of customs revenue 
On the basis of 1996 imports of products listed in Annexes I and II to this proposal from 
the beneficiary countries mentioned in Annex IV to Regulations (EC) Nos 3281/94 and 
1256/96 and an average 50% take-up of the GSP scheme by the least-developed countries 
in 1995, the loss of customs revenue is estimated at ECU 77 918. 
23 


zy 
ISSN 0254-1475 
COM(97) 721 final 
DOCUMENTS 
EN 02 05 11 14 
Catalogue number : CB-CO-97-741-EN-C 
ISBN 92-78-29789-5 
Office for Official Publications of the European Communities 
L-2985 Luxembourg