EN    EN  COMMISSION OF THE E UROPEAN COMMUNITIES 
Brussels, 20.10.2004 
COM(2004) 699 final 
2004/0242 (CNS)   
Proposal for a 
COUNCIL REGULATION 
applying a scheme of generalised tariff preferences 
(presented by the Commission) 
 
EN 2   EN EXPLANATORY MEMORANDUM  
1. Context 
Council Regulation (EC) No 2501/2001 of 10 December 20011 applying a multiannual 
scheme of generalised tari ff preferences will expire on 31 December 2005. In July 2004, the 
Commission adopted guidelines on the role of the GSP for the next ten-year period 2006 to 
20152. This memorandum explains the context a nd provisions of the draft proposal for the 
implementing regulation.  
In 1994, the previous guidelines3 for the ten-year period 19 94-2005 and their implementing 
regulations introduced a number of important changes such as tariff modulation according to 
product sensitivity, graduation and special incentive schemes. In 2001, a special arrangement for the Least Developed Countries was intr oduced, for an unlimited period of time. 
Experience has shown that some of these f eatures work well in practise and should be 
continued while, on the other hand, it would seem n ecessary to adjust some  of the measures in 
light of experience gained.  
The Community has granted trade preferences to developing countries in  the framework of its 
GSP since 1971. Trade policy plays a key role in th e EU’s relations with the rest of the world. 
The GSP scheme is part of th at policy and must be consiste nt with and consolidate the 
objectives of development policy. To this end, this  scheme must also be compatible with the 
Doha Development Agenda. A key priority is to  help developing countries to benefit from 
globalisation, in particular by linking trade and sustainable development.  
2. Consultation of interested parties 
A wide number of interest groups  have expressed their view a nd made their own observations 
and recommendations on the future of the GSP.  The Council has presented its conclusions to 
the Communication on the ten-year guidelines and the European Parliament and European 
Economic and Social Committee have similarly expressed their opinions on the guidelines. A 
civil society dialogue was conducted in July  2004. Trade unions and various professional 
associations have expressed thei r views. Beneficiary countries of  the GSP have been active in 
bringing forward their views. Owing to the specia lised statistics required, impact assessments 
have been conducted internally.  
3. Budgetary implications 
The regulation does not incur co sts charged to the EC budget. Its application does, however, 
entail loss of customs revenue. The annual lo ss of customs revenue resulting from the draft 
regulation is estimated to be EUR 2,2 billion.  The proposed regulation entails some changes 
with respect to the current one. These relate to the graduation mechanism, a new special arrangement for sustainable development (mergi ng three previous arrangements) and changes 
to the product coverage. It is not expected th at these changes would mean a significant change 
in loss of revenue compared  to the present situation. 
                                                
 
1 OJ L 346 of 31.12.2001, p. 1.  
2 COM(2004) 461 final. 
3 COM(1994) 212 final. 
 
EN 3   EN 4. Explanation of the provisions 
Simplification has been achieved through a redu ction in the number of arrangements, from 
five to three and in particular by the introduc tion of a single incentive arrangement in place of 
the three special schemes for the protection of la bour rights, of the environment and to combat 
drug production and trafficking. Thus the proposed scheme consists of a general arrangement, 
a special incentive arra ngement for sustainable devel opment and good governance and a 
special arrangement for the least developed countries (“EBA – Everything But Arms”).  
Further simplification will be achieved in time by removing from the list of beneficiaries 
those countries that enjoy preferential access to  the Community market under the terms of an 
agreement, usually a free-trade agreement (F TA). The Community would ensure that no 
country would lose as a result of this transf ormation because benefits for any particular 
product which previously received GSP treatment  would be consolidated into the FTA in 
question.  
As under the current scheme, preferences shall continue being differentiated according to the 
sensitivity of products. The regulation mainta ins the current flat rate reduction of 3,5 
percentage points for sensitive products and 100% for non-sensitive products. However, it 
enlarges the scope of the sche me by introducing new products in  the general arrangement and 
by introducing a generous special incentive sc heme. The EBA arrangement maintains its 
global coverage of everything but arms while the two other arrangements incorporate new - 
mainly agricultural and fishery - products. 
The current GSP Regulation provides for two special incentive arrangements for the 
protection of labour rights and the environment. These arrange ments should be incorporated 
into a broader scheme in order to reflect the integral nature of the concept of sustainable 
development.  
It is universally recognised that sustainable deve lopment involves a variety of aspects, such as 
respect of fundamental human and labour rights, good governance and environmental 
protection. Interrelationship am ong these elements has been expressed, in particular, in 
multiple international conventions and instrument s such as the UN Declaration on the Right to 
Development of 1986, the Rio Declaration on Environment and Development of 1992, the 
Vienna Declaration and Programme of Acti on of 1993, the UN Agenda for Development of 
1997, the ILO Declaration on Fundamental Prin ciples and Rights at Work of 1998, the UN 
Millenium Declaration of 2000 and the J ohannesburg Declaration of Sustainable 
Development of 2002. In addition, the fight against drugs is a shared responsibility to all 
countries. 
One element in promoting sustainable developm ent is to improve the economic situation in 
developing countries, in particul ar in those which are less inte grated into the international 
trading system and which lack diversificatio n of their economies. C onsequently, developing 
countries which are most vulnerable and wh ich through the ratific ation and effective 
implementation of the basic conventions on huma n and labour rights and the protection of the 
environment and good governance assume special  burdens and responsibilities should benefit 
from additional tariff preferences under the GSP scheme. Conversely, high income countries 
and countries with a relatively hi gh degree of diversification and trade integr ation are in a 
different position as they are deemed to have the resources allowing them to pursue sustainable development policies without a dditional assistance. The special incentive 
 
EN 4   EN arrangement for sustainable development and good governance therefore targets those 
developing countries most in need.  
The additional preferences are immediately grante d to developing countries that have ratified 
and effectively implemented the 16 core conventions on human and labour rights and 7 of the 
conventions related to good governance and the protection of the environment. At the same time beneficiary countries are committing themselves to ratifying and effectively implementing the internationa l conventions which they have not yet ratified.  
The 16 conventions on human and labour rights have been selected as they incorporate 
universal standards and reflect rules of customary international law and they form the core 
basis of the concept of sustainable developm ent. The remaining conventions reflect basic 
global standards aiming at the effective implem entation of policies geared to sustainable 
development. 
The relevant conventions are al so those with mechanisms that  the relevant international 
organisations can use to regular ly evaluate how effectively th ey have been implemented. The 
Commission will take into account these evaluati ons before deciding which of the applicant 
countries will be selected to benefit from the incentive scheme. Base d on the applications 
from developing countries the Commission will later produce a list of the beneficiaries under 
the arrangement.  
In addition to targeting GSP on countries th rough the graduation mechanism as described 
below, measures have been adopted to dampen  the shock when the United Nations removes a 
country from the list of LDCs, in the form of a transition period for gr adual withdrawal of a 
country from the special GSP, the Everything-Bu t-Arms arrangement. At present, the country 
in question automatically loses all the GSP a dvantages it enjoyed as an LDC. The new 
mechanism allows for a gradual removal of a country from the EBA arrangement. 
Graduation shall be applied to groups of products from countri es that are competitive on the 
Community market and no longer need the GSP to boost their exports. Graduation is not a 
penalty, it is a sign that the G SP has successfully performed its f unction, at least in relation to 
the countries and product s in question. In this way, graduation is very closely linked to the 
economic competitiveness of the beneficiary countries. The GSP thus focuses on the countries most in need and helps them play a greater role in international trade. For the other 
beneficiary countries, graduati on brings about greater share of the benefits of GSP.  
Essential changes have been made to the gr aduation mechanism to make it simpler. The 
current criteria (share of pr eferential imports, development index and export-specialisation 
index) have been replaced with a single stra ightforward criterion: share of the Community 
market, expressed as a share of preferential  imports. Groups of products are defined by 
reference to the “sections” in the Combined No menclature. As only those countries that are 
competitive for all the products in a section ar e graduated, small beneficiary countries have 
not been graduated solely on the basis of  a few competitive products in a section.  
Graduation should also play an important role in regulating trade flows for textile products 
and clothing, following the aboli tion of MFA quotas on 31 December 2004. 
The new GSP with a graduation mechanism target ed on the most competitive countries will 
mean that most beneficiaries will be granted pr eferences without any re strictions other than 
compliance with the relevant GSP rules. The GSP temporary withdrawal provisions and the 
 
EN 5   EN safeguard clause will take account of this new situation. Even though they will still be for use 
in exceptional circumstances only, those provisi ons will be made more credible and the way 
they are used more flexible, in particul ar in case of unfair trading practices.  
As soon as the regulation applies, the Commis sion will assess its im pact on the outermost 
regions of the EU. 
 
EN 6   EN 2004/0242 (CNS) 
Proposal for a 
COUNCIL REGULATION 
applying a scheme of generalised tariff preferences 
THE COUNCIL OF THE EUROPEAN UNION, 
Having regard to the Treaty esta blishing the European Communit y, and in particular Article 
133 thereof, 
Having regard to the proposal from the Commission4, 
Having regard to the opinion of the European Parliament5, 
Having regard to the Opinion of the European Economic and Social Committee6, 
Whereas: (1) Since 1971, the Community has granted trade preferences to devel oping countries, in 
the framework of its scheme of generalised tariff preferences. 
(2) The Community's common commercial policy mu st be consistent with and consolidate 
the objectives of development policy, in particular the er adication of poverty and the 
promotion of sustainable developmen t and good governance in the developing 
countries. It must comply w ith the WTO requirements, an d in particular with the 
GATT Enabling clause of 1979
7. 
(3) A communication8 from the Commission to the Council, the European Parliament and 
the European Economic and Social Committe e of 7 July 2004 sets out the guidelines 
for the application of the scheme of genera lised tariff preferences for the period 2006 
to 2015. 
(4) The first regulation implementing these gui delines should apply fr om 1 July 2005 until 
31 December 2008. 
(5) The scheme should consist of a general arrangement granted to  all the beneficiary 
countries and territories and two special arrangements taking into account the various 
development needs of similar-situated developing countries.   
                                                 
4 OJ C […], […], p. […]. 
5 OJ C […], […], p. […]. 
6 OJ C […], […], p. […]. 
7 « Differential and More Favourable Treatment, R eciprocity and Fuller Participation of Developing 
Countries », GATT Decision of 28 November 1979 (L/4903). 
8 COM(2004) 461 final. 
 
EN 7   EN (6) The general arrangement should be granted to all beneficiary count ries unless they are 
classified by the World Bank as a high-income  country and if they are not sufficiently 
diversified in their exports.  
(7) The special arrangement for sustainabl e development and good governance is based 
on an integral concept of sustainable de velopment as recognized by international 
conventions and instruments such as the UN Declaration on the Ri ght to Development 
of 1986, the Rio Declaration on Environm ent and Development of 1992, the ILO 
Declaration on Fundamental Principles and Rights at Work of 1998, the UN 
Millennium Declaration of 2000 and the Johannesburg Declara tion on Sustainable 
Development of 2002. Consequently, developi ng countries which due to a lack of 
diversification and insufficient integration into the international trading system are vulnerable while assuming special burdens an d responsibilities due to the ratification 
and effective implementation of core inte rnational conventions on human and labour 
rights, environmental protection and good governance should benefit from additional tariff preferences. These preferences are de signed to promote furt her economic growth 
and thereby to respond positively to the need  for sustainable development. Under this 
arrangement tariffs are therefore susp ended for the beneficiary countries. 
(8) The Commission will monitor the effectiv e implementation of the international 
conventions in accordance with the respective mechanisms thereunder and it will assess the relationship between additional tariff preferences and the promotion of 
sustainable development. 
(9) The special arrangement for the least de veloped countries should continue granting 
duty-free access to products originating in the least developed countries, as recognized 
and classified by the United Nations. For a country no longer classified by the United 
Nations as a least developed country a tran sitional period should be established to 
alleviate any adverse effects caused by rem oval of the tariff pref erences granted under 
this arrangement.  
(10) Preferences should continue being diffe rentiated according to  the sensitivity of 
products, differentiating between non-sensi tive and sensitive produc ts, to take into 
account the situation of the sectors ma nufacturing the same products in the 
Community. 
(11) Tariff duties on non-sensitive products should continue to be suspended, while duties 
on sensitive products should enjoy a tariff re duction to ensure a sa tisfactory utilisation 
rate while at the same time taking into account the situation of the respective 
Community industries. 
(12) Such reduction should be sufficiently attrac tive in order to motivate traders to use the 
opportunities offered by the scheme. As far as ad valorem duties are concerned, the 
reduction should therefore be a flat rate of  3,5 percentage points of the most favoured 
nation (MFN) duty rate. Specific duties s hould be reduced by 30 %. Where duties 
specify a minimum duty, that minimum duty should not apply. 
(13) Where preferential duty ra tes, calculated in accordan ce with Regulation (EC) No 
2501/2001 of 10 December 2001 applying a scheme  of generalised tariff preferences 
 
EN 8   EN for the period from 1 January 2002 to 31 December 20049, provide a higher tariff 
reduction, they should continue to apply so as  not to derive beneficiary countries of 
benefits granted under an earlier scheme. 
(14) Duties should be totally suspended where preferential treatment results in ad valorem 
duties of 1 % or less or in specific duties of  EUR 2 or less as the cost of collecting 
such duties is higher than the revenue gained. 
(15) For the sake of coherence of the Comm unity commercial policy, a beneficiary country 
should not benefit from both the GSP and a free trade agreement, if this agreement 
covers at least all the preferences provided  by the present scheme for this country.  
(16) Graduation should be based on criteria related to sections of the Common Customs 
Tariff. The graduation of a section for a be neficiary country should be applied when 
the section meets the criteria for graduation during three co nsecutive years to increase 
predictability and fairness of graduation by eliminating the effect of large and exceptional variations in the import statistics. 
(17) The rules of origin, concerning the defi nition of the concept of originating products, 
the procedures and the methods of admini strative cooperation re lated thereto, laid 
down in Regulation (EEC) No 2454/93
10, apply to tariff preferences provided for by 
this regulation to ensure that the benefit of this scheme goes only to those whom the 
scheme is intended to benefit. 
(18) The reasons for temporary withdrawal  should include serious and systematic 
violations of the principles laid down in th e conventions listed in Annex III so as to 
promote the objectives of those conventions a nd to ensure that no beneficiary receives 
unfair advantage through continuous violation of those conventions. 
(19) Due to the political situation in Myanmar, temporary withdrawal of all tariff 
preferences in respect of imports of products  originating in Myanmar should remain in 
force. 
(20) The measures necessary for the implemen tation of this Regulation should be adopted 
in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of impl ementing powers conferred on the Commission
11. 
(21) The regulation should exceptionally apply befo re its entry into for ce in order to allow 
for the timely identification of the benefici ary countries for the general arrangement 
and the special arrangement for sustai nable development and good governance.  
                                                 
9 OJ L 346, 31.12.2001, p. 1 
10 OJ L 253, 11.10.1993, p. 1. 
11 OJ L 184, 17.7.1999, p. 23.  
 
EN 9   EN HAS ADOPTED THIS REGULATION: 
TITLE  I 
GENERAL  PROVISIONS   
Article 1 
1. The Community scheme of generalised ta riff preferences (hereafter “the scheme”)  shall 
apply from 1 July 2005 to 31 December 2008 in accordance with this Regulation. 
2. This Regulation provides for: (a) a general arrangement, (b) a special incentive arrangement for sustainable development and good governance  
(c) a special arrangement fo r least developed countries. 
Article 2 
The beneficiary countries of the arrangements refe rred to in points (a) and (c) of Article 1(2) 
are listed in Annex I. 
Article 3 
1. A beneficiary country shall be removed from the scheme when it has been, during three 
consecutive years, classified by the World Bank as a high-income country and when the five 
largest sections of its GSP-c overed imports to the Community represent less than 75% of the 
total GSP-covered imports of the be neficiary country to the Community.  
2. On the basis of the data available on 1
st September 2004 at the time  of adoption of this 
regulation,  the Commission shall establish which benefi ciary countries meet  the criteria set 
out in paragraph 1. The removal of a country from the scheme shall take place upon entry into 
force of this regulation. 
3. The Commission shall publish a notice in the Official Journal of the European Union 
listing the beneficiary countries which meet  the condition set out in paragraph 1.  
4. The Commission shall notify a beneficiary c ountry of its removal from the list of 
beneficiary countries  in Annex I.  
 
EN 10   EN 5. When a beneficiary country benefits from  a commercial agreement with the Community 
which covers at least all the preferences provided  by the present scheme for this country, it is 
excluded from the list of benefi ciary countries in Annex I. 
Article 4 
The products included in the arrangements referred to in points (a) and (b) of  Article 1(2) are 
listed in Annex II. 
Article 5 
1. The tariff preferences provided for by this Regulation shall apply to  imports of products 
included in the arrangements enjoyed by the bene ficiary country in which they originate. 
2. For the purposes of the arrangements referred to in Article 1(2) of this Regulation, the rules 
of origin, concerning the definition of the con cept of originating products, the procedures and 
the methods of administrative cooperation re lated hereto, are laid down in Commission 
Regulation (EEC) No 2454/93.  
3. Regional cumulation within the meaning of Regulation (EEC) No 24 54/93 shall also apply 
where a product used in furthe r manufacture in a country be longing to a regional group 
originates in another country of the group, which does not benefit from the arrangements 
applying to the final product, provided that both countries benefit fr om regional cumulation 
for that group. 
Article 6 
For the purposes of this Regulation: 
(a) «Common Customs Tariff duties» shall m ean the duties specified in Part Two of 
Annex I to Council Regulation (EEC) No 2658/87 12, except those duties set up 
within the framework of tariff quotas; 
(b) “Section” shall mean any of the secti ons of the Common Customs Tariff as adopted 
by Council Regulation (EEC) No 2658/87;  
(c) “Committee” shall mean the Comm ittee referred to in Article 26. 
                                                 
12 OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation (EC) No 2031/2001 (OJ L 279, 
23.10.2001, p. 1). 
 
EN 11   EN TITLE  II 
ARRANGEMENTS  AND  TARIFF  PREFERENCES 
SECTION 1 
GENERAL ARRANGEMENT  
Article 7 
1. Common Customs Tariff duties on products lis ted in Annex II as non-sensitive products 
shall be entirely suspended, except for agricultural components. 
2. Common Customs Tariff ad valorem  duties on products listed in Annex II as sensitive 
products shall be reduced by 3,5 percentage poin ts. For products of Section 11, this reduction 
shall be 20 %. 
3. Where preferential duty rates,  calculated in accordance with  Article 7 of Regulation (EC) 
No 2501/2001 on Common Customs Tariff ad valorem  duties applicable on 31 December 
2005, provide a tariff reduction, for the products refe rred to in paragraph 2 of this Article, of 
more than 3,5 percentage points, th ese preferential duty rates shall apply.  
4. Common Customs Tariff sp ecific duties other than minimum or maximum duties on 
products listed in Annex II as sensitive products  shall be reduced by 30 %. For products of 
CN code 2207, the reduction shall be 15%.  
5. Where Common Customs Tariff duties on products  listed in Annex II as sensitive products 
include ad valorem  duties and specific duties, the speci fic duties shall not be reduced. 
6. Where duties reduced in accordance with para graphs 2 and 4 specify a maximum duty, that 
maximum duty shall not be reduced. Where such duties specify a minimum duty, that 
minimum duty shall not apply. 
7. The tariff preferences referred to  in paragraphs 1 to 4 shall not  apply to products of sections 
in respect of which those tariff preferences ha ve been removed, for th e country of origin 
concerned, according to Article 13 and column C of Annex I. 
 
EN 12   EN SECTION 2 
SPECIAL INCENTIVE ARRANGEMENT FOR SUSTAINABLE DEVELOPMENT AND 
GOOD GOVERNANCE  
Article 8 
1. Common Customs Tariff duties on all products listed in Annex II which originate in a 
country included in the special incentive arra ngement for sustainable development and good 
governance shall be suspended.  
2. Common Customs Tariff specific duties on produc ts referred to in pa ragraph 1 shall be 
entirely suspended, except for products for which Common Customs Tariff duties also 
include ad valorem duties. For products of CN codes 1704 10 91 and 1704 10 99, the specific 
duty shall be limited to 16% of the customs value. 
3. The special incentive arrangement for su stainable development and good governance shall 
not include for a beneficiary count ry products of the sections list ed in column C of Annex I.  
Article 9 
1. The special incentive arra ngement for sustainable development and good governance may 
be granted to a country which  
– has ratified and effectively implemented the conventions under Part A of Annex III and,  
– has ratified and effectively implemented at l east seven of the conventions under Part B of 
Annex III and, 
– commits itself to ratify and effectively impl ement the conventions under Part B of Annex 
III which it has not yet ratified and, 
– which gives an undertaking to maintain the ratification of the c onventions and their 
implementing legislation and measures and which accepts regular monitoring and review 
of its implementation record in accordance with the implementation provisions of the conventions it has ratified, and  
– is considered as a vulnerable country in accordance with paragraph 2.  
In any case, the 27 conventions have to be ratified by the beneficiary countries by 31 
December 2008. 
2. A vulnerable country is one: (a) that is not classified by the World Bank as a high income  country during three 
consecutive years, and whose five largest se ctions of its GSP-covered imports to the 
Community represent more than 75% of  its total GSP-covered imports, or 
 
EN 13   EN (b) whose GSP-covered imports to the Commun ity represent less than 1% of total GSP-
covered imports to the Community. 
The data used are those available on 1 September 2004,  as an average over three consecutive 
years. 
3. The Commission shall keep under review th e status of ratification and effective 
implementation of conventions under Annex III. Prio r to the expiry of th e application of this 
regulation, the Commission will present a report c oncerning the status of ratification of such 
conventions, including recommendations on  whether the ratification and effective 
implementation of such conventions should be re quired in order to benefit from the future 
granting of the special in centive arrangement for sust ainable development and good 
governance.  
Article 10 
1. The special incentive arrangement for sustainable development and good governance  shall 
be granted if the following conditions are met :  
(a) a country or territory listed in Annex I ma de a request to that effect within three 
months after the date of public ation of this Regulation, and 
(b) an examination of the request shows that the requesting country fulfils the conditions 
laid down in Article 9(1) and (2).  
2. The requesting country shall submit its reque st to the Commission in writing and shall 
provide comprehensive information concerning ra tification of the conventions referred to in 
Annex III, the legislation a nd measures to effectively  implement the provisions of the 
conventions and its commitment to accept and fu lly comply with the monitoring and review 
mechanism envisaged in the relevant conventions and related instruments. 
Article 11 
1. Where the Commission receives a request acco mpanied by the information referred to in 
Article 10(2), the Commission shall examine th e request. The examina tion shall take into 
account the findings of the releva nt international organisations and agencies. It may ask the 
requesting country any questions which it consid ers relevant and may verify the information 
received with the requesting country or any natural or legal pers on. The Commission shall 
inform the requesting country of its a ssessments and invite it to comment.  
2. The Commission shall decide, in accordance with  the examination referred to in paragraph 
1 and the  procedure referred to in Article 27, whether to grant a requesting country the special 
incentive arrangement for sustaina ble development and good governance. 
3. The Commission shall notify a requesting country of a decisi on taken in accordance with 
paragraph 2. Where a country is granted the special incentive arra ngement, it shall be 
informed of the date on which that decision en ters into force. The Commission shall publish, 
in the Official Journal of the European Union , the list of the benefici ary countries entitled to 
benefit from the special incentive arrangeme nt for sustainable development and good 
governance.  
 
EN 14   EN 4. Where a requesting country is not gran ted the special incentive arrangement, the 
Commission shall explain the reason s if that country so requests. 
5. The Commission shall conduct all relations with a requesting country concerning the 
request in close coordination with the committee indicated in Article 26. 
SECTION 3 
SPECIAL ARRANGEMENT FOR LEAST DEVELOPED COUNTRIES  
Article 12 
1. Without prejudice to paragraphs 2 to 4, Common Customs Tariff duties on all products of 
Chapters 1 to 97 of the Harmonized System  except those of Chapter 93 thereof, originating in 
a country that according to Annex I benefits from the special arrangement for least developed 
countries, shall be entirely suspended. 
2. Common Customs Tariff duties on  the products of tariff heading 1006 shall be reduced by 
20 % on 1 September 2006, by 50 % on 1 September 2007 and by 80 % on 1 September 2008. They shall be entirely suspended as from 1 September 2009. 
3. Common Customs Tariff duties on  the products of tariff heading 1701 shall be reduced by 
20 % on 1 July 2006, by 50 % on 1 July 2007 and by 80 % on 1 July 2008. They shall be entirely suspended as from 1 July 2009. 
4. Until Common Customs Tariff duties are entirely suspended in accordance with paragraphs 
2 and 3, a global tariff quota at zero duty sha ll be opened for every marketing year for 
products of tariff heading 1006 and subheadin g 1701 11 10 respectively, originating in the 
countries benefiting from this special arrangeme nt. The initial tariff quotas for the marketing 
year 2001/2002 shall be equal to 2 517 tonnes, hus ked rice equivalent, for products of tariff 
heading 1006, and 74 185 tonnes, white sugar equivalent, for products of subheading 
1701 11 10. For each of the following marketing y ears, the quotas shall be increased by 15 % 
over the quotas of the previous marketing year. 
5. The Commission shall adopt detailed rules go verning the opening and administration of the 
quotas referred to in paragraph 4, in accordance  with the procedure re ferred to in Article 28. 
In opening and administrating these quotas, the Commission shall be assisted by the 
management committees for the releva nt common market organisations. 
6. When a country is excluded by the United Na tions from the list of the least developed 
countries, it is withdrawn from the list of the beneficiaries of this ar rangement. The removal 
of a country from the arrangement and the esta blishment of a transitional period shall be 
decided by the Commission, in accordance with th e procedure referred to in Article 27.  
 
EN 15   EN SECTION 4 
COMMON PROVISIONS  
Article 13 
1. The tariff preferences referred to  in Articles 7 and 8 shall be removed in respect of products 
originating in a beneficiary country, of a se ction, when the average of Community imports 
from that country of products included in  the section concerned and covered by the 
arrangement enjoyed by that country exceed s 15 % of Community imports of the same 
products from all countries and territories listed in Annex I. over three consecutive years, on 
the basis of the most recent data available on 1st September 2004.  For section 11 the threshold 
is 12,5 %. 
2. The sections removed in accordance with paragraph 1 are listed in Annex I, column C.  3. The removal of sections from this scheme sh all apply on entry into force of this Regulation 
until 31 December 2008.  
4. The Commission shall notify a beneficiar y country of the re moval of a section. 
5. Paragraph 1 does not apply to a beneficiary country for any section which represents more 
than 50 % of all GSP-covered imports to the Community orig inating from the country in 
question.  
6. The statistical source used for the purpose of this article are the COMEXT statistics. 
Article 14 
1. Where the rate of an ad valorem  duty reduced in accordance with the provisions of this 
Title is 1 % or less, that dut y shall be entirely suspended. 
2. Where the rate of a specific duty reduced in a ccordance with the provisions of this Title is 
EUR 2 or less per individual euro amount, that duty shall be entirely suspended. 
3. Subject to paragraphs 1 and 2, the final rate  of preferential duty cal culated in accordance 
with this Regulation shall be rounde d down to the first decimal place. 
 
EN 16   EN TITLE  III 
TEMPORARY  WITHDRAWAL  AND  SAFEGUARD  PROVISIONS 
Article 15 
1. The preferential arrangements provided for in this Regulation may be temporarily 
withdrawn, in respect of all or of certain produ cts, originating in a beneficiary country, for 
any of the following reasons: 
(a) serious and systematic viol ations of principles laid dow n in the conventions listed in 
Annex III; 
(b) export of goods made by prison labour; 
(c) serious shortcomings in customs controls  on export or transit of drugs (illicit 
substances or precursors), or failure to comply with international conventions on 
money laundering; 
(d) fraud, irregularities or systematic failure to comply or to ensu re compliance with the 
rules of origin of products and the proce dures related hereto, and to provide the 
administrative cooperation as required for the implementation and the control of the respect of the arrangements re ferred to in Article 1(2); 
(e) serious and systematic unfair trading pract ices which have an adverse effect to the 
Community industry, including those which are prohibite d or actionable under the 
WTO Agreements, provided that a determination to that effect has been made previously by the competent WTO body a nd the unfair practise has not been 
addressed;  
(e) bis serious and systematic unfair trading practices not covered under (e) but which have 
adverse effects to the Community interest  and can not be addr essed under (e) or 
Article 20; 
(f) serious and systematic infringements of the objectives of regional fishery 
organizations or arrangements to which the Community is a Member concerning the 
conservation and management of fishery resources; 
2. The administrative cooperation referre d to in paragraph 1(d) requires, inter alia  that a 
beneficiary country: 
(a) communicates to the Commission and updates the information necessary for the 
implementation of the rules of origin and the control of respect thereof; 
(b) assists the Community by carrying out, on request of the cust oms authorities of 
Member States, subsequent verification  of origin and communicates its results in 
time; 
 
EN 17   EN (c) assists the Community by allowing th e Commission, in coordination and close 
cooperation with the competent authoriti es of the Member States, to conduct 
Community administrative and investigative cooperation missions in that country, in 
order to verify the authenticity of documents  or the accuracy of information relevant 
for granting the benefit of the arrang ements referred to in Article 1(2); 
(d) carries out or arranges for appropriate i nquiries to identify and prevent contravention 
of the rules of origin; 
(e) complies or ensures compliance with the rules of origin in respect of regional 
cumulation, within the meaning of Regulation No 2454/93,  if the country benefits 
therefrom. 
3. Without prejudice to paragraph 1, the special incentive arrangement referred to in Title II 
may be temporarily withdrawn, in respect of all or certain products included in this 
arrangement, originating in a beneficiary countr y, in particular if the national legislation no 
longer incorporates the ratified conventions referred  to in Annex III or if that legislation is not 
effectively implemented.  
4. The preferential arrangements provided for in this Regulation sh all not be withdrawn 
pursuant to paragraph 1(e) in respect of pr oducts which are subject to anti-dumping or 
countervailing measures under Regulations (E C) No 384/96 or (EC) No 2026/97, for the 
reasons justifying those measures. 
Article 16 
1. Where the Commission or a Member State recei ves information that may justify temporary 
withdrawal and where the Comm ission considers that there are sufficient grounds for an 
investigation, the Commission shall inform the Committee.  
2. The Commission may decide, in accordance with  the procedure referred to in Article 28, to 
initiate an investigation. 
Article 17 
1. Where the Commission decides to initiate an investigation, it shall publish a notice in the 
Official Journal of the European Union  announcing the investigation, and notify the 
beneficiary country concerned th ereof. The notice shall provide a summary of the information 
received and state that any useful information may be sent to the Comm ission. It shall specify 
the period within which interested part ies may make their views known in writing. 
2. The Commission shall provide the beneficiary country concerned with  every opportunity to 
cooperate in the investigation. 
3. The Commission shall seek all information it considers necessary and may verify the 
information received with economic operators and the beneficiary country concerned. The available assessments, comments, decisions, re commendations and conclusions of the various 
supervisory bodies of the UN, th e ILO and other competent inte rnational organizations, shall 
serve as the point of departure for the investigation as to wh ether temporary withdrawal is 
justified for the reason referred to  in point (a) of Article 15(1).  
 
EN 18   EN 4. The Commission may be assist ed by officials of the Member State on whose territory 
verification might be sought, if th at Member State so requests. 
5. Where information requested by the Comm ission is not provided within a reasonable 
period or the investigation is significantly im peded, findings may be made on the basis of the 
facts available. 
6. The investigation should be completed with in a year. The Commission may extend this 
period, in accordance with the proc edure referred to in Article 28. 
Article 18 
1. The Commission shall submit a repor t on its findings to the Committee. 
2. Where the Commission considers that the find ings do not justify te mporary withdrawal, it 
shall decide, in accordance with the procedure referred to in Article 28, to terminate the investigation. In that case, the Commission shall publish a notice in the Of ficial Journal of the 
Official Journal of the European Union , announcing the termination of the investigation and 
setting out its main conclusions. 
3. Where the Commission considers that the fi ndings justify temporary withdrawal for the 
reason referred to in point (a) of Article 15(1),  it shall decide, in accordance with the 
procedure laid down in Article 28, to monitor a nd evaluate the situation in the beneficiary 
country concerned for a period of six months. The Commission shall no tify this decision to 
the beneficiary country concerned and shall publish a notice in the Official Journal of the 
European Union , announcing that it intends to submit a proposal to the Council for temporary 
withdrawal, unless, before the end of the period, the benefici ary country concerned made a 
commitment to take the measures necessary to conform, in a reasonabl e period of time, with 
the conventions referred to in Annex III.  
4. Where the Commission considers temporary wit hdrawal to be necessary, it shall submit an 
appropriate proposal to the Council, which shall decide within 30 days by a qualified 
majority. 
5. Where at the end of the peri od referred to in paragraph 3, the Commission finds that the 
beneficiary country concerned has not made the required commi tment, and where it considers 
temporary withdrawal necessary, it shall submit an appropriate proposal to the Council, which 
shall decide within 30 days by a qualified majority. Where th e Council decides on temporary 
withdrawal, such decision shall enter into forc e six months after it was taken, unless it is 
decided before then that the reas ons justifying it no longer prevail. 
Article 19 
1. After informing the Committee, the Co mmission may suspend the preferential 
arrangements provided for in this Regulation in respect of all or of certain products, 
originating in a beneficiary country: 
(a) where it considers that there is suffici ent evidence that tem porary withdrawal is 
justified for the reasons referred to  in point (d) of  Article 15(1), or  
 
EN 19   EN (b) where imports under these arrangements massively exceed the usual levels of 
production and export capacity of that country. 
2. Member States shall communicate to the Co mmission all relevant information that may 
justify suspension of preferences. 
3. Where the Commission considers that there is  sufficient evidence that the conditions for 
suspension are met, it shall take all appropr iate measures as quickly as possible. 
4. The period of suspension shall be limited to  three months and may be renewed once. The 
Commission may extend this period, in accordan ce with the procedure referred to in Article 
28. 
Article 20 
1. Where a product originating in  a beneficiary country is im ported on terms which cause, or 
threaten to cause, serious difficulties to a Co mmunity producer of like or directly competing 
products, normal Common Customs Tariff duties on that product may be reintroduced at any 
time at the request of a Member St ate or on the Commission's initiative. 
2. Where the Commission decides to initiate an investigation, it shall publish a notice in the 
Official Journal of the European Union  announcing the investigation. The notice shall state 
that any useful information should be sent to the Commission. It sh all specify the period 
within which interested  parties may make their views known in writing. 
3. In examining whether there are serious di fficulties, the Commission shall take account, 
inter alia,  of the following factors concerning Co mmunity producers where the information is 
available: 
– market share, 
– production, 
– stocks, 
– production capacity, 
– bankruptcies, 
– profitability, 
– capacity utilisation, 
– employment, 
– imports, 
– prices. 
4. The Commission shall take a decision with in 30 working days after consulting the 
Committee. 
 
EN 20   EN 5. Where exceptional circumstances requiring immediate action make an investigation 
impossible, the Commission may, after informing the Committee, take any preventive measure which is strictly necessary. 
Article 21 
Where imports of products included in Annex I to  the EC Treaty cause, or threaten to cause, 
serious disturbance to Community markets or  their regulatory mechanisms, the Commission 
may suspend the preferential arrangements in  respect of the products concerned after 
informing the management committee for th e relevant common market organisation. 
Article 22 
1. The Commission shall inform the beneficiary country concerned of any decision taken in 
accordance with Articles 19, 20 or 21 before it b ecomes effective. The Commission shall also 
notify the Council and the Member States thereof. 
2. Any Member State may refer a decision taken in accordance with Articles 19, 20 or 21 to 
the Council within ten days. Th e Council, acting by qualified ma jority, may adopt a different 
decision within 30 days. 
Article 23 
Nothing in this Title shall affect the application of safeguard clauses adopted as part of the 
common agricultural policy under Ar ticle 37 of the Treaty, or as part of the common trade 
policy under Article 133 of the Treaty, or any ot her safeguard clauses which may be applied. 
TITLE  IV 
PROCEDURAL  PROVISIONS 
Article 24 
The Commission shall adopt changes to the Anne xes of this Regulation made necessary by: 
(a) amendments to the Combined Nomenclature or (b) by changes in the international status or classification of countri es or territories in 
accordance with the procedure referred to in Article 28; 
(c) a commercial agreement with a beneficiary country providing at least an equivalent 
preferential access to the market of the Co mmunity as the arrangement referred to in 
Section 1 of Title II.  
 
EN 21   EN Article 25 
1. Within six weeks of the end of each quarter, Member States shall send the Statistical Office 
of the European Communities their statistical data on products admitted for free circulation during that quarter under the ta riff preferences provided for in  this Regulation. These data, 
supplied by reference to Combined Nomenclature  codes and, where applicable, TARIC codes, 
shall show, by country of origi n, values, quantities and any suppl ementary units required in 
accordance with the definitions in Regulation (EC) No 1172/95
13 and Commission Regulation 
(EC) No 1917/200014. 
2. In accordance with Article  308(d) of Commission Regulation (EEC) 2454/93, Member 
States shall forward to the Commission, at its request, details of the quantities of products 
admitted for free circulation under the tariff preferences provided fo r in this Regulation, 
during the previous months. 
3. The Commission shall, in close cooperation w ith Member States, monitor the imports of 
products of CN code 0803 00 19, of tariff headings 0603, 1006, and 1701 and of CN codes 
1604 14 11, 1604 14 18, 1604 14 90, 1604 19 39 and 1604 20 70 in order to determine whether the conditions referred to in Articles 20 and 21 are fulfilled. 
Article 26 
1. In implementing this Regulation, the Comm ission shall be assisted by a Generalised 
Preferences Committee, composed of representati ves of the Member States and chaired by the 
representative of the Commission. 
2. The Committee may examine any matter relati ng to the application of this Regulation 
raised by the Commission or at th e request of a Member State. 
3. The Committee shall examine the effects of th e Community scheme of generalised tariff 
preferences, on the basis of a report from the Commission coveri ng the period 1 July 2005 to 
31 December 2008.  This report shall cover all preferential arrangements referred to in Article 
1(2). 
4. The Committee shall adopt its rules of procedure. 
Article 27 
1. Where reference is made to this Article, Articles 5 and 7 of D ecision 1999/468/EC shall 
apply. 
2. The period laid down in Article 5(6) of Decision 1999/468/EC shall be set at 3 months. 
                                                
 
13 OJ L 118, 25.5.1995, p. 10. Regulation as last amended by Regulation (EC) No 1882/2003 (OJ L 284, 
31.10.2003, p. 1). 
14 OJ L 229, 9.9.2000, p. 14. Regulation as amended by Regulation (EC) No 1669/2001 (OJ L 224, 
21.8.2001, p. 3). 
 
EN 22   EN Article 28 
Where reference is made to this Article, Articles 3 and 7 of Decision 1999/468/EC shall 
apply. 
TITLE  V 
FINAL  PROVISIONS 
Article 29 
Council Regulation (EC) No 552/97 of 24 Ma rch 1997 temporarily withdrawing access to 
generalised tariff preferences from the Union of Myanmar15, which refers to Council 
Regulations (EC) No 3281/9416 and (EC) No 1256/9617, shall be considered to refer to the 
corresponding provisions of this Regulation.  
Article 30 
1. This Regulation shall enter into force on 1 July 2005. Council Regulation (EC) No 
2501/2001 shall be repealed by 30 June 2005. 
2. Articles 3 (2) and  8 to 11 shall apply from the date of publication of this Regulation in the 
Official Journal of the European Union. 
3. This Regulation  shall apply until 31 December 2008. This date shall not apply to the 
special arrangements for least deve loped countries, nor, to the exte nt that they are applied in 
conjunction with those arrangements, to any other provisions of this Regulation. 
This Regulation shall be binding in  its entirety and directly applicable in all Member States. 
Done at Brussels,  
 For the Council 
 The President 
                                                 
15 OJ L 85, 27.3.1997, p. 8. 
16 OJ L 348, 31.12.1994, p. 1. Regulation as last amended by Regulation (EC) No 2820/198 (OJ L 357, 
30.12.1998, p. 1). 
17 OJ L 160, 29.6.1996, p. 1. Regulation as amended by Regulation (EC) No 2448/96 (OJ L 333, 
21.12.1996, p. 12). 
 
EN 23   EN ANNEX I  
BENEFICIARY COUNTRIES18 AND TERRITORIES OF THE COMMUNITY 'S SCHEME 
OF GENERALISED TARIFF PREFERENCES  
Column A code according to the nomenclatu re of countries and territories for the 
external trade statistics of the Community 
Column B name of country 
Column C sections in respect of which ta riff preferences have been removed for the 
beneficiary country co ncerned (Article13) 
Column D countries included in the sp ecial arrangements for least developed 
countries (Article 12) 
 
A B C D 
AE United Arab 
Emirates   
AF Afghanistan  X 
AG Antigua and 
Barbuda   
AI Anguilla   
AM Armenia   
AN Netherlands 
Antilles   
AO Angola  X 
AQ Antarctica   
AR Argentina    
AS American Samoa   
AW Aruba   
AZ Azerbaijan   
BB Barbados   
BD Bangladesh  X 
BF Burkina Faso  X 
BH Bahrain   
BI Burundi  X 
BJ Benin  X 
BM Bermuda   
BN Brunei 
Darussalam   
BO Bolivia   
S-4 Prepared foodstuffs ; beverag es, spirits and vinegar ; tobacco and 
manufactured tobacco substitutes.  BR Brazil 
S-9 Wood and articles of wood ; wood char coal ; cork and articles of cork ; 
manufactures of straw, of esparto or of other plaiting materials ; basketware 
and wickerwork.   
                                                 
18 The list may include countries which are temporarily suspended from the EU GSP or have not complied 
with the administrative cooperation requirements, which are a pre-condition for goods to be granted the benefit of tariff preferences. If in doubt, contact the Commission or the competent authorities of the 
country.
 
 
EN 24   EN BS Bahamas   
BT Bhutan  X 
BV Bouvet Island   
BW Botswana   
BY Belarus   
BZ Belize   
CC Cocos Islands (or 
Keeling Islands)   
CD Congo, 
Democratic Republic of   
X 
CF Central African 
Republic  X 
CG Congo   
CI Côte d'Ivoire   
CK Cook Islands   
CL Chile    
CM Cameroon   
S-6 Products of the chemic al or allied industries.  
S-7 Plastics and articles thereof ; rubber ans articles thereof.  
S-8 Raw hides and skins, leather, furski ns and articles thereof; saddlery and 
harness; travel goods, handbags and similar containers; articles of animal gut 
(other than silkworm gut).  
S-9 Wood and articles of wood ; wood char coal ; cork and articles of cork ; 
manufactures of straw, of esparto or of other plaiting materials ; basketware 
and wickerwork.  
S-10 Pulp of wood or of other fibrous cellulosic material ; recovered (waste and scarp) paper or paperboard ; paper and paperboard and articles thereof. 
S-11 Textiles and textile articles.  
S-12 Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat-
sticks, whips, riding-crops and parts t hereof ; prepared feathers and articles 
made therewith ; artificial fl owers ; articles of human hair.  
S-13 Articles of stone, plaster, cement,a sbestos, mica or similar materials ; 
ceramic products ; glass and glassware..  
S-14 Natural or cultured pearls, preci ous or semi-precious  stones, precious 
metals, metals clad with precious me tal, and articles thereof ; imitation 
jewellery ; coins.  
S-15 Base metals and articles of base metal.  
S-16 Machinery and mechanical applianc es; electrical equipment; parts 
thereof; sound recorders and repr oducers, television image and sound 
recroders and reproducers, and parts and accessories of such articles.  
S-17 Vehicles, aircraft,vessels and assiciated transport equipment.  
S-18 Optical, photographic, cinematographic,  measuring, checking, precision, 
medical or surgical instruments and apparatus ; clocks and watches ; musical 
instruments ; parts and accessories thereof.  CN China, People's 
Republic of 
S-20 Miscellaneous manufactured articles.   
CO Colombia   
CR Costa Rica   
CU Cuba   
CV Cape Verde  X 
CX Christmas Islands   
DJ Djibouti  X 
DM Dominica   
DO Dominican 
Republic   
DZ Algeria S-5 Mineral products.   
EC Ecuador   
EG Egypt   
 
EN 25   EN ER Eritrea  X 
ET Ethiopia  X 
FJ Fiji   
FK Falklands Islands   
FM Micronesia, 
Federated States of  
 
GA Gabon   
GD Grenada   
GE Georgia   
GH Ghana   
GI Gibraltar   
GL Greenland   
GM Gambia  X 
GN Guinea  X 
GQ Equatorial Guinea  X 
GS South Georgia and 
South Sandwich Islands  
 
GT Guatemala   
GU Guam   
GW Guinea-Bissau  X 
GY Guyana   
HM Heard Island and 
McDonald Islands   
HN Honduras   
HT Haiti  X 
S-3 Animal or vegetable fats and oils  and their cleavage products ; prepared 
edible fats ; animal or vegetable waxes.   ID Indonesia 
S-9 Wood and articles of wood ; wood char coal ; cork and articles of cork ; 
manufactures of straw, of esparto or of other plaiting materials ; basketware 
and wickerwork.   
IN India S-14 Natural or cultured pearls, preci ous or semi-precious  stones, precious 
metals, metals clad with precious me tal, and articles thereof ; imitation 
jewellery ; coins.  
IO British Indian 
Ocean Territory   
IQ Iraq   
IR Iran, Islamic 
Republic of   
JM Jamaica   
JO Jordan   
KE Kenya   
KG Kyrgyzstan   
KH Cambodia  X 
KI Kiribati  X 
KM Comoros  X 
KN St Kitts and Nevis   
KW Kuwait   
KY Cayman Islands   
KZ Kazakhstan    
 
EN 26   EN LA Lao People's 
Democratic Republic  
X 
LB Lebanon   
LC St Lucia   
LK Sri Lanka   
LR Liberia  X 
LS Lesotho  X 
LY Libyan Arab 
Jamahiriya    
MA Morocco   
MD Moldova, 
Republic of   
MG Madagascar  X 
MH Marshall Islands   
ML Mali  X 
MM Myanmar  X 
MN Mongolia   
MO Macao    
MP Northern Mariana 
Islands   
MR Mauritania  X 
MS Montserrat   
MU Mauritius   
MV Maldives  X 
MW Malawi  X 
MX Mexico    
MY Malaysia S-3 Animal or vegetable fats and oils  and their cleavage products ; prepared 
edible fats ; animal or vegetable waxes.   
MZ Mozambique  X 
NA Namibia   
NC New Caledonia   
NE Niger  X 
NF Norfolk Island   
NG Nigeria   
NI Nicaragua   
NP Nepal  X 
NR Nauru   
NU Niue Island   
OM Oman   
PA Panama   
PE Peru   
PF French Polynesia   
PG Papua New 
Guinea   
PH Philippines    
PK Pakistan    
PM St Pierre and 
Miquelon   
PN Pitcairn   
 
EN 27   EN PW Palau   
PY Paraguay   
QA Qatar   
RU Russian 
Federation S-15 Base metals and articles of base metal.   
RW Rwanda  X 
SA Saudi Arabia    
SB Solomon Islands  X 
SC Seychelles   
SD Sudan  X 
SH Santa Helena   
SL Sierra Leone  X 
SN Senegal  X 
SO Somalia  X 
SR Suriname   
ST São Tomé and 
Príncipe  X 
SV El Salvador   
SY Syrian Arab 
Republic   
SZ Swaziland   
TC Turks and Caicos 
Islands   
TD Chad  X 
TF French Southern 
territories   
TG Togo  X 
S-14 Natural or cultured pearls, preci ous or semi-precious  stones, precious 
metals, metals clad with precious me tal, and articles thereof ; imitation 
jewellery ; coins.  TH Thailand 
S-17 Vehicles, aircraft,vessels and assiciated transport equipment.   
TJ Tajikistan   
TK Tokelau    
TL Timor-Leste  X 
TM Turkmenistan   
TN Tunisia   
TO Tonga   
TT Trinidad and 
Tobago   
TV Tuvalu  X 
TZ Tanzania (United 
Republic of)  X 
UA Ukraine   
UG Uganda  X 
UM United States 
Minor outlying islands  
 
UY Uruguay   
UZ Uzbekistan   
VC St Vincent and the 
Grenadines   
 
EN 28   EN VE Venezuela   
VG Virgin Islands 
(British)   
VI Virgin Islands 
(USA)   
VN Viet Nam S-12 Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat-
sticks, whips, riding-crops and parts t hereof ; prepared feathers and articles 
made therewith ; artificial fl owers ; articles of human hair.   
VU Vanuatu  X 
WF Wallis and Futuna   
WS Samoa  X 
YE Yemen  X 
YT Mayotte   
ZA South Africa S-17 Vehicles, aircraft,vessels and assiciated transport equipment.   
ZM Zambia  X 
ZW Zimbabwe   
 
 
EN 29   EN ANNEX II  
LIST OF PRODUCTS INCLUDED IN THE ARRANGEMENTS REFERRED  
TO IN ARTICLE 1(2)( A) AND (B) 
Notwithstanding the rules for the interpretation of the Combined Nomenclature, the 
description of products is to be considered  as indicative, the tariff preferences being 
determined by the CN codes. Where ex CN code s are indicated, the tariff preferences are to 
be determined by the CN code and the descripti on together. Entry of products marked with an 
asterisk is subject to the conditions laid down in the re levant Community provisions. 
Products included in the genera l arrangement (Article 7) and in the special incentive 
arrangement for sustainable development a nd good governance (Article 8). These products 
are listed either NS (non-sensitive in the mean ing of Article 7(1)) or S (sensitive in the 
meaning of Article 7(2)). For reasons of simp lification, products are listed in groups. These 
may include products for which Common Custom s Tariff duties are exem pted or suspended. 
CN Code Description Sensitivity/ 
Non 
Sensitivity 
0101 10 90 Live asses and other  S 
 Live horses other than pure -bred breeding animals:  
0101 90 19 Other than for slaughter S 
0101 90 30 Live asses S 
0101 90 90 Live mules and hinnies S 
0104 20 10 Live pure-bred breeding goats * S 
0106 19 10 Live domestic rabbits S 
0106 39 10 Live pigeons S 
0205 00 Meat of horses, asses, mules or hinnies, fresh, chilled or 
frozen S 
0206 80 91 Edible offal of horses, asses, mules or hinnies, fresh or 
chilled, other than for the ma nufacture of pharmaceutical 
products S 
 
EN 30   EN 0206 90 91 Edible offal of horses, asses, mules or hinnies, frozen, other 
than for the manufacture of pharmaceutical products S 
 Livers, frozen:  
0207 14 91 Of fowls of the species ( Gallus domesticus ) S 
0207 27 91 Of turkeys S 
0207 36 89 Of ducks, geese or guinea fowls S 
 Other meat and edible meat offa l, fresh, chilled or frozen:  
0208 10 Of rabbits or hares S 
0208 20 00 Frogs' legs NS 
0208 30 00 Of primates S 
0208 40 00 Of whales, dolphins and por poises (mammals of the order 
Cetacea); of manatees and dugongs (mammals of the order Sirenia) S 
0208 50 Of reptiles (including snakes and turtles) S 
ex 0208 90 Other, excluding products of 0208 90 55 S 
 Meat other than of swine and bovine animals, including 
edible flours and meals of meat or meat offal:  
0210 99 10 Of horses, salted, in brine or dried S 
0210 99 59 Offal of bovine animals other than thick skirt and thin skirt S 
0210 99 60 Offal of sheep and goats S 
0210 99 80 Offal other than poultry liver S 
Chapter 319 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER 
AQUATIC INVERTEBRATES S 
0301 10 90 Ornamental saltwater fish NS 
                                                 
19 For products of CN code 0306 13, the duty shall be 3,6% under the special incentive arrangement for 
sustainable development and good governance. 
 
EN 31   EN 0403 10 51 
0403 10 53 0403 10 59 0403 10 91 0403 10 93 0403 10 99 Yoghurt, flavoured or containing added fruit, nuts or cocoa S 
S S S S S 
0403 90 71 0403 90 73 0403 90 79 0403 90 91 0403 90 93 0403 90 99 Buttermilk, curdled milk and cream; kephir and other 
fermented or acidified milk and cream, flavoured or containing added fruit, nuts or cocoa S 
S S S S S 
ex 0405 20 Dairy spreads, excluding products of 0405 20 90 S 
0407 00 90 Birds' eggs, in shell, fresh, preserved or cooked other than of 
poultry S 
0409 00 00 Natural honey20 S 
0410 00 00 Edible products of animal origin, not elsewhere specified or 
included S 
0509 00 90 Natural sponges of animal origin, other then raw S 
Chapter 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS, 
AND THE LIKE; CUT FLOWERS AND ORNAMENTAL 
FOLIAGE S 
0604 91 41 Conifer branches of Nordmann's firs (Abies nordmanniana 
(Stev.) Spach ) and of noble firs ( Abies procera Rehd .) NS 
0701 Potatoes, fresh or chilled S 
0703 10 Onions and shallots, fresh or chilled S 
0703 90 00 Leeks and other alliaceous vegetables, fresh or chilled S 
                                                 
20 For this products, the arrangement referred to in Section 1 does not apply. 
 
EN 32   EN 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible 
brassicas , fresh or chilled S 
0705 Lettuce ( Lactuca sativa ) and chicory ( Cichorium  spp.), fresh 
or chilled S 
0706 Carrots, turnips, salad beetroot , salsify, celeriac, radishes and 
similar edible roots, fresh or chilled S 
ex 0707 00 05 Cucumber, fresh or chi lled, from 16 May to 31 October S 
0708 Leguminous vegetables, shelled or  unshelled, fresh or chilled S 
 Other vegetables, fresh or chilled:  
ex 0709 10 00 Globe artichokes, from 1 July to 31 October S 
0709 20 00 Asparagus S 
0709 30 00 Aubergines (egg-plants) S 
0709 40 00 Celery other than celeriac S 
0709 51 00 
0709 59 Mushrooms S 
S 
0709 59 10 Chanterelles S 
0709 60 10 Sweet peppers S 
0709 60 99 Fruits of the genus Capsicum  or of the genus Pimenta , other 
than sweet peppers S 
0709 70 00 Spinach, New Zealand spinach and orache spinach (garden 
spinach) S 
0709 90 10 Salad vegetables, other than lettuce ( Lactuca sativa ) and 
chicory ( Cichorium  spp.) S 
0709 90 20 Chard (or white beet) and cardoons S 
0709 90 31 Olives, for uses other than the production of oil * S 
0709 90 40 Capers S 
0709 90 50 Fennel S 
0709 90 70 Courgettes S 
0709 90 90 Other S 
 
EN 33   EN ex 0710 Vegetables (uncooked or cooked by steaming or boiling in 
water), frozen21 S 
ex 0711 Vegetables provisionally pr eserved (for example, by sulphur 
dioxide gas, in brine, in sulphur water or in other 
preservative solutions), but unsuitable in that state for 
immediate consumption, excluding products of 0711 20 90 S 
ex 0712 Dried vegetables, whole, cu t, sliced, broken or in powder, 
but not further prepared, excl uding olives and products of 
0712 90 19 S 
0713 Dried leguminous vegetables , shelled, whether or not 
skinned or split: S 
0714 20 10 Sweet potatoes, fresh, whole, intended for human 
consumption* NS 
0714 20 90 Sweet potatoes other than fresh, whole, intended for human 
production S 
0714 90 90 Jerusalem artichokes and similar roots and tubers with high 
inulin content; sago pith NS 
 Other nuts, fresh or dried, whet her or not shelled or peeled:  
0802 11 90 Almonds in shell, other than bitter S 
0802 12 90 Almonds shelled, other than bitter S 
0802 21 00 
0802 22 00 Hazelnuts or filberts ( Corylus  spp.), in shell or shelled S 
0802 31 00 Walnuts in shell S 
0802 32 00 Walnuts shelled S 
0802 40 00 Chestnuts ( Castanea  spp.) S 
0802 50 00 Pistachios NS 
0802 90 50 Pine nuts NS 
0802 90 60 Macadamia nuts NS 
0802 90 85 Other NS 
0803 00 11 Plantains, fresh S 
                                                 
21 For the products of CN codes 0710 80 85, the arrangement referred to in Section 1 does not apply. 
 
EN 34   EN 0803 00 90 Bananas, including plantains, dried S 
0804 10 00 Dates, fresh or dried S 
0804 20 Figs, fresh or dried S 
0804 30 00 Pineapples, fresh or dried S 
0804 40 00 Avocados, fresh or dried S 
 Citrus fruit, fresh or dried:  
ex 0805 20 Mandarins (including tangeri nes and satsumas); clementines, 
wilkings and similar citrus hybrids: from 1 March to 31 October S 
0805 40 00 Grapefruit NS 
0805 50 90 Limes ( Citrus aurantifolia, Citrus latifolia ) S 
0805 90 00 Other S 
ex 0806 10 10 Table grapes, fresh, from 1 January to 20 July and from 21 
November to 31 December, other than of the variety Emperor ( Vitis viniferac.v .) from 1 to 31 December S 
0806 10 90 Other grapes, fresh S 
ex 0806 20 Dried grapes, excl uding products of 0806 20 92 S 
0807 11 00 Watermelons, fresh S 
0807 19 00 Other melons, fresh S 
0808 10 10 Fresh cider apples, in bulk, from 16 September to 15 
December S 
0808 20 10 Perry pears, fresh, in bulk, from 1 August to 31 December S 
ex 0808 20 50 Other pears, fresh, from 1 May to 30 June S 
0808 20 90 Fresh quinces S 
ex 0809 10 00 Apricots, fresh, from 1 January to 31 May and from 1 August 
to 31 December S 
0809 20 05 Sour cherries ( Prunus cerasus ), fresh S 
ex 0809 20 95 Cherries, other than sour ( Prunus cerasus ), fresh, from 1 
January to 20 May and from 11 August to 31 December S 
ex 0809 30 Peaches, including nectarines, from 1 January to 10 June and 
from 1 October to 31 December S 
 
EN 35   EN ex 0809 40 05 Plums, from 1 January to 10 June and from 1 October to 31 
December S 
0809 40 90 Sloes S 
0810 Other fruit, fresh:  
ex 0810 10 00 Strawberries, from 1 January to 30 April and from 1 August 
to 31 December S 
0810 20 Raspberries, blackberries, mulberries and loganberries S 
0810 30 Black-, white- or redcurrants and gooseberries S 
0810 40 30 Fruit of the species Vaccinium myrtillus  S 
0810 40 50 Fruit of the species Vaccinium macrocarpon  and Vaccinium 
corymbosum  S 
0810 40 90 Other fruits of the genus Vaccinium  S 
0810 50 00 Kiwifruit S 
0810 60 00 Durians S 
0810 90 95 Other S 
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in 
water, frozen, whether or not containing added sugar or other 
sweetening matter22: S 
ex 0812 Fruit and nuts, 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, excluding products of 0812 90 30 S 
0812 90 30 Papaws (papayas) NS 
 Fruit, dried, other than that  of headings 0801 to 0806; 
mixtures of nuts or dried fruits of this chapter:  
0813 10 00 Apricots S 
0813 20 00 Prunes S 
0813 30 00 Apples S 
0813 40 10 Peaches, including nectarines S 
                                                 
22 For the products of CN code 0811 10 90, the arrangement referred to in Section 1 does not apply. 
 
EN 36   EN 0813 40 30 Pears, dried S 
0813 40 50 Papaws (papayas), dried NS 
0813 40 95 Other, dried NS 
 Mixtures of dried fruit, other than of headings 0801 to 0806:  
0813 50 12 Containing papaws, tamari nds, cashew apples, lychees, 
jackfruits, sapodillo, plums, passion fruit, carambola and potahaya S 
0813 50 15 Other S 
0813 50 19 Containing prunes S 
 Mixtures exclusively of drie d nuts of headings 0801 and 
0802:  
0813 50 31 Of tropical nuts S 
0813 50 39 Other S 
0813 50 91 Other mixtures not co ntaining prunes or figs S 
0813 50 99 Other S 
0814 00 00 Peel of citrus fruit or me lons (including watermelons), fresh, 
frozen, dried or provisionally pr eserved in brine, in sulphur 
water or in other preservative solutions NS 
0901 12 00 Coffee, not roasted, decaffeinated S 
0901 21 00 Coffee, roasted, not decaffeinated S 
0901 22 00 Coffee, roasted, decaffeinated S 
0901 90 90 Coffee substitutes containing coffee S 
0902 10 00 Green tea (not fermented) in  immediate packings of a content 
not exceeding 3 kg NS 
0904 12 00 Pepper of the genus Piper , crushed or ground NS 
0904 20 10 Sweet peppers, dried, ne ither crushed nor ground S 
0904 20 90 Crushed or ground NS 
0905 00 00 Vanilla S 
0907 00 00 Cloves (whole fruit, cloves and stems) S 
 
EN 37   EN 0910 20 90 Saffron, crushed or ground NS 
0910 40 Thyme, bay leaves S 
0910 91 90 Mixtures of spices, crushed or ground S 
0910 99 99 Other spices, crushed or  ground, other than mixtures S 
ex 1008 90 90 Quinoa S 
1105 Flour, meal, powder, flakes, gra nules and pellets of potatoes S 
 Flour, meal and powder:  
1106 10 00 Of the dried leguminous vegetables of heading 0713 S 
1106 30 Of the products of Chapter 8 S 
1108 20 00 Inulin S 
ex Chapter 12 OIL SEED S AND OLEAGINOUS FRUITS; 
MISCELLANEOUS GRAINS, SEEDS AND FRUIT; 
INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER, excluding products of 1212 91 and 1212 99 20 S 
1209 Seeds, fruit and spores, of a kind used for sowing:  
1209 21 00 Lucerne (alfalfa) seed NS 
1209 23 80 Other fescue seed NS 
1209 29 50 Lupine seed NS 
1209 29 80 Other NS 
1209 30 00 Seeds of herbaceous plants cultivated principally for their 
flowers NS 
ex 1209 91 Vegetable seeds other th an products of code 1209 91 30 NS 
1209 99 91 Seeds of plants cultivated pr incipally for their flowers, other 
than those of 1209 30 NS 
1211 90 30 Tonquin beans, fresh or dried, whether or not cut, crushed or 
powdered NS 
Chapter 13 LAC; GUMS, RESI NS AND OTHER VEGETABLE SAPS 
AND EXTRACTS S 
1302 12 00 Vegetable saps and extracts of liquorice NS 
1501 00 90 Poultry fat, other than  that of heading 0209 or 1503 S 
 
EN 38   EN 1502 00 90 Other fats of bovine animals, sheep or goats S 
1503 00 19 Lard stearin and oleosteari n other than for industrial use S 
1503 00 90 Other S 
ex1504 Fats and oils and their fractio ns, of fish or marine mammals, 
whether or not refined, but not chemically modified  S 
1505 00 10 Wool grease, crude S 
1507 Soya-bean oil and its fractions , whether or not refined, but 
not chemically modified S 
1508 Groundnut oil and its fractions, whether or not refined, but 
not chemically modified S 
1511 10 90 Crude oil, other than for t echnical or industrial uses other 
than the manufacture of foodstuffs for human consumption S 
1511 90 Other S 
1512 Sunflower-seed, safflower or cotton-seed oil and fractions 
thereof, whether or not refine d, but not chemically modified S 
1513 Coconut (copra), palm kernel  or babassu oil and fractions 
thereof, whether or not refine d, but not chemically modified S 
1514 Rape, colza or mustard oil and fractions thereof, whether or 
not refined, but not chemically modified S 
1515 Other fixed vegetable fats and oils (including jojoba oil) and 
their fractions, whether or not  refined, but not chemically 
modified S 
ex 1516 Animal or vegetable fats a nd oils and their fractions, partly 
or wholly hydrogenated, inter-e sterified, re-esterified or 
elaidinised, whether or not refi ned, but not further prepared, 
excluding products of 1516 20 10 S 
1516 20 10 Hydrogenated castor oil, so called «opal-wax» NS 
1517  Margarine; edible mixtures or preparations of animal or 
vegetable fats or oils or of fracti ons of different fats or oils of 
this Chapter, other than edible fa ts or oils or their fractions of 
heading 1516 S 
 
EN 39   EN 1518 00 Animal or vegetable fats a nd oils and their fractions, boiled, 
oxidised, dehydrated, sulphuris ed, blown, polymerised by 
heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal  or vegetable fats or oils or 
of fractions of different fats or oils of this chapter, not 
elsewhere specified or included S 
1521 90 99 Beeswax and other insect  waxes, other than raw S 
1522 00 10 Degras S 
1522 00 91 Oil foots and dregs; soapstocks S 
1601 00 10 Sausages and similar products, of meat, meat offal or blood: 
food preparations based on liver S 
 Other prepared or preserved meat, meat offal or blood:  
1602 20 11 
1602 20 19 Goose or duck liver S 
S 
 Of swine:  
1602 41 90 Ham and cuts thereof, of swine other than domestic swine S 
1602 42 90 Shoulders and cuts thereof,  of swine other than domestic 
swine S 
1602 49 90 Other, including mixtures, other than of domestic swine S 
1602 50 31 
1602 50 39 1602 50 80 Of bovine animals
23 S 
S S 
 Other, excluding preparations of blood of any animal:  
1602 90 31 Of game or rabbit S 
1602 90 41 Of reindeer S 
                                                 
23 For these products, the arrangement referred to in Section 1 does not apply. 
 
EN 40   EN 1602 90 69 
1602 90 72 1602 90 74 1602 90 76 1602 90 78 1602 90 98 Other S 
S S S S S 
1603 00 10 Extracts and juices of meat, fish or crustaceans, molluscs and 
other aquatic invertebrates, in  immediate packings of a net 
content of 1 kg or less S 
1604 Prepared or preserved fish; caviar and caviar substitutes 
prepared from fish eggs S 
1605 Crustaceans, molluscs or ot her aquatic invertebrates, 
prepared or preserved S 
1702 50 00 Chemically pure fructose S 
1702 90 10 Chemically pure maltose S 
170424 Sugar confectionery (incl uding white chocolate), not 
containing cocoa S 
Chapter 18 COCOA AND COCOA PREPARATIONS S 
ex Chapter 19 PREPARATIONS OF  CEREALS, FLOUR, STARCH OR 
MILK; PASTRYCOOKS' PRODUCTS, excluding products of 1901 20 00, 1901 90 91, 1904 S 
1901 20 00 Mixes and doughs for the pr eparation of bakers' wares of 
heading 1905 NS 
1901 90 91 Other, containing no milk fats, sucrose, isoglucose, glucose 
or starch or containing less th an 1,5 % milk fat, 5 % sucrose 
(including invert sugar) or isogl ucose, 5 % glucose or starch, 
excluding food preparations in  powder form of goods of 
headings 0401 to 0404 NS 
Chapter 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR 
OTHER PARTS OF PLANTS exce pt for products of CN 
code 2002, ex 2008 and ex 2008 70. S 
                                                 
24 For products of CN codes 1704 10 91 and 1704 10 99, the specific duty shall be limited to 16% of the 
customs value under the special incentive arra ngement for sustainable development and good 
governance. 
 
EN 41   EN Ex 2002 Tomatoes, prepared or pres erved otherwise than by vinegar 
or acetic acid 25 S 
ex 2008 40 Prepared or preserved pears (except 2008 40 11, 2008 40 21, 
2008 40 29 and 2008 40 39)26 S 
ex 2008 70 Prepared or preserved peaches (except 2008 70 11, 2008 70 
31, 2008 70 39 and 2008 7059)27 S 
2008 20 19 
2008 20 39 Pineapples containing added spirit NS 
NS 
ex Chapter 21 MISCELLANEOUS EDIBLE PREPARATIONS, excluding 
products of 2106 10, 2106 90 30, 2106 90 51, 2106 90 55 
and 2106 90 59 S 
2101 20 Extracts, essences and concentrates, of tea or maté, and 
preparations with a basis of these extracts, essences or 
concentrates, or with a basis of tea or maté NS 
2102 20 19 Other inactive yeasts NS 
ex Chapter 22 BEVERAGES, SPIRITS AND VINEGAR, excluding 
products of 2204 10 11 to 2204 30 10, 2206 00 10 and 
2208 40  S 
2302 50 00 Bran, sharps and other residues,  whether or not in the form of 
pellets derived from the sifti ng, milling or other working of 
cereals of leguminous plants S 
2307 00 19 Other wine lees S 
 Vegetable materials and vegeta ble waste, vegetable residues 
and by-products, of a kind used in animal feeding, not 
elsewhere specified or included:  
2308 00 19 Other grape marc S 
2308 00 90 Other NS 
2309 10 90 Dog or cat food put up for re tail sale, other than containing 
starch, glucose, glucose syrup, maltodextrine or 
maltodextrine syrup of 1702 30 51 to 1702 30 99, 
1702 40 90, 1702 90 50 and 2106 90 55 or milk products S 
                                                 
25 For these products, the arrangement referred to in Section 1 does not apply. 
26 For these products, the arrangement referred to in Section 1 does not apply. 
27 For these products, the arrangement referred to in Section 1 does not apply. 
 
EN 42   EN  Other preparations of a kind used in animal feeding:  
2309 90 10 Fish or marine mammal solubles NS 
2309 90 91 Beetpulp with added molasses S 
2309 90 95 
2309 90 99 Other S 
S 
Chapter 24 TOBACCO AND MANUFACTURED TOBACCO 
SUBSTITUTES S 
2519 90 10 Magnesium oxide, other than calcined natural magnesium 
carbonate NS 
2522 Quicklime, slaked lime and hydraulic lime, other than 
calcium oxide and hydroxide of heading 2825 NS 
2523 Portland cement, aluminous cement, slag cement, 
supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers NS 
Chapter 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS 
OF THEIR DISTILLA TION; BITUMINOUS 
SUBSTANCES; MINERAL WAXES NS 
2801 Fluorine, chlorine, bromine and iodine NS 
2802 00 00 Sulphur, sublimed or prec ipitated; colloid al sulphur NS 
ex 2804 Hydrogen, rare gases and other non-metals, excluding 
products of 2804 69 00 NS 
2806 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid NS 
2807 Sulphuric acid; oleum NS 
2808 00 00 Nitric acid; su lphonitric acids NS 
2809 Disphosphorus pentoxide; phosphoric acid and 
polyphosphoric acids, whether or not chemically defined NS 
2810 00 90 Oxides of boron; boric acids,  other then diboron trioxide NS 
2811 Other inorganic acids and other inorganic oxygen 
compounds of non-metals NS 
2812 Halides and halide oxides of non-metals NS 
 
EN 43   EN 2813 Sulphides of non-metals; comme rcial phosporus trisulphide NS 
2814 Ammonia, anhydrous or in aqueous solution S 
2815 Sodium hydroxide (caustic  soda); potassium hydroxide 
(caustic potash); peroxide s of sodium or potassium S 
2816 Hydroxide and peroxide of  magnesium; oxides, hydroxides 
and peroxides, of st rontium or barium NS 
2817 00 00 Zinc oxide; zinc peroxide S 
2818 10 Artificial corundum, whether or not chemically defined S 
2819 Chromium oxides and hydroxides S 
2820 Manganese oxides S 
2821 Iron oxides and hydroxides; eart h colours containing 70 % or 
more by weight of combined iron evaluated as Fe 2O3 NS 
2822 00 00 Cobalt oxides and hydroxides; commercial cobalt oxides NS 
2823 00 00 Titanium oxides S 
2824 Lead oxides; red lead and orange lead NS 
ex 2825 Hydrazine and hydroxylamine a nd their inorganic salts; other 
inorganic bases; other oxides , hydroxides and peroxides, 
excluding products of 2825 10 00 and 2825 80 00 NS 
2825 10 00 Hydrazine and hydroxylamine and their inorganic salts S 
2825 80 00 Antimony oxides S 
2826 Fluorides; fluorosilicates, fluoroaluminates and other 
complex fluorine salts NS 
ex 2827 Chlorides, chloride oxi des and chloride hydroxides; 
bromides and bromides oxides;  iodides and iodide oxides, 
excluding products of 2827 10 00 and 2827 32 00 NS 
2827 10 00 Ammonium chloride S 
2827 32 00 Aluminium chloride S 
2828 Hypochlorites; commercial ca lcium hypochlorite ; chlorites; 
hypobromites NS 
2829 Chlorates and perchlorates; bromates and perbromates; 
iodates and periodates NS 
 
EN 44   EN ex 2830 Sulphides; polysulphides,  excluding products of 2830 10 00 NS 
2830 10 00 Sodium sulphides S 
2831 Dithionites and sulphoxylates NS 
2832 Sulphites; thiosulphates NS 
2833 Sulphates; alums; peroxosulphates NS 
ex 2834 Nitrites; nitrates, excl uding products of 2834 10 00 NS 
2834 10 00 Nitrites S 
2835 Phosphinates (hypophosphites), phosphonates (phosphites) 
and phosphates; polyphosphates, whether or not chemically 
defined  S 
ex 2836 Carbonates; peroxocarbo nates; commercial ammonium 
carbonate containing ammonium carbamate, excluding products of 2836 20 00, 2836 40 00 and 2836 60 00 NS 
2836 20 00 Disodium carbonate S 
2836 40 00 Potassium carbonates S 
2836 60 00 Barium carbonate S 
2837 Cyanides, cyanide oxides and complex cyanides NS 
2838 00 00 Fulminates, cyanates and thiocyanates NS 
2839 Silicates; commercial alkali metal silicates NS 
2840 Borates; peroxoborates (perborates) NS 
ex 2841 Salts of oxometallic or peroxometallic acids, excluding 
products of 2841 61 00 NS 
2841 61 00 Potassium permanganate S 
2842 Other salts of inorganic ac ids or peroxoacids (including 
aluminosilicates wether or not chemically defined), other than azides NS 
2843 Colloidal precious metals; i norganic or organic compounds 
of precious metals, whether or  not chemically defined; 
amalgams of precious metals NS 
ex 2844 30 11 Other than unwrought cermets, waste and scrap of uranium 
depleted in U 235 NS 
 
EN 45   EN ex 2844 30 51 Other than unwrought cermets, waste and scrap of thorium NS 
2845 90 90 Other, than deuterium and compounds thereof; hydrogen and 
compounds thereof, enriched in deuterium; mixtures and solutions containing these products NS 
2846 Compounds, inorganic or organic,  of rare-earth metals, of 
yttrium or of scandium or of mixtures of these metals NS 
2847 00 00 Hydrogen peroxide, whether or  not solidified with urea NS 
2848 00 00 Phosphides, whether or no t chemically defined, excluding 
ferrophosphorus NS 
ex 2849 Carbides, whether or not  chemically defined, excluding 
products of 2849 20 00 and 2849 90 30 NS 
2849 20 00 Carbides of silicon S 
2849 90 30 Carbides of tungsten S 
ex 2850 00 Hydrides, nitrides, azides, silicides and borides, whether or 
not chemically defined, other than compounds which are also 
carbides of 2849, excluding products of 2850 00 70 NS 
2850 00 70 Silicides S 
2851 00 Other inorganic compounds  (including distilled or 
conductivity water and water of  similar purity); liquid air 
(whether or not rare gases ha ve been removed); compressed 
air; amalgams, other than amalgams of precious metals NS 
2903 Halogenated derivatives of hydrocarbons S 
2904 10 00 Derivatives containing only  sulpho groups, their salts and 
ethyl esters NS 
2904 20 00 Derivatives of hydrocarbons , containing only nitro or only 
nitroso groups S 
2904 90 Other derivatives NS 
ex 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated 
or nitrosated derivatives, excluding products of 2905 43 00, 
2905 44 and 2905 45 00 S 
2905 45 00 Glycerol NS 
2906 Cyclic alcohols and their ha logenated, sulphonated, nitrated 
or nitrosated derivatives NS 
 
EN 46   EN 2907 11 00 Phenol (hydroxybenzene) and its salts NS 
2907 12 00 Cresols and their salts NS 
2907 13 00 Octylphenol, nonylphenol and th eir isomers; salts thereof NS 
2907 14 00 Xylenols and their salts NS 
2907 15 90 Naphthols and their salt s other than 1-Naphtol S 
2907 19 00 Other NS 
2907 21 00 Resorcinol and its salts NS 
ex 2907 22 00 Hydroquinone (quinol) S 
ex 2907 22 90 Other NS 
2907 23 00 4,4'—Isopropylidenedip henol (bisphenol A, 
diphenylolpropane) and its salts NS 
2907 29 00 Other NS 
2908 Halogenated, sulphonated, nitrat ed or nitrosated derivatives 
of phenols or phenol-alcohols NS 
2909 Ethers, ether-alcohols, ether- phenols, ether-alcohol-phenols, 
alcohol peroxides, ether pe roxides, ketone peroxides 
(whether or not chemically de fined), and their halogenated, 
sulphonated, nitrated or nitrosated derivatives S 
2910 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, 
with a three membered ri ng, and their halogenated, 
sulphonated, nitrated or nitrosated derivatives NS 
2911 00 00 Acetals and hemiacetals, wh ether or not with other oxygen 
function, and their halogenate d, sulphonated, nitrated or 
nitrosated derivatives NS 
ex 2912 Aldehydes, whether or not w ith other oxygen function; cyclic 
polymers of aldehydes; pa raformaldehyde, excluding 
products of 2912 41 00 NS 
2912 41 00 Vanillin (4-hydroxy-3-methoxybenzaldehyde) S 
2913 00 00 Halogenated, sulphonated, nitr ated or nitrosated derivatives 
of products of heading 2912 NS 
ex 2914 Ketones and quinones, whether or not with other oxygen 
function and their halogenate d, sulphonated, nitrated or 
nitrosated derivatives, excluding products of 2914 11 00, 2914 21 00 and 2914 22 00 NS 
 
EN 47   EN 2914 11 00 Acetone S 
2914 21 00 Camphor S 
2914 22 00 Cyclohexanone and methylcyclohexanones S 
2915 Saturated acyclic monocarboxylic  acids and their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives S 
ex 2916 11 00 Acrylic acid S 
ex 2916 11 00 Salts of acrylic acid NS 
2916 12 Esters of acrylic acid S 
2916 13 00 Methacrylic acid and its salts NS 
2916 14 Esters of methacrylic acid S 
2916 15 00 Oleic, linoeic or linolenic acids, their salts and esters NS 
2916 19 Other NS 
2916 20 00 Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, 
their anhydrides, halides, peroxi des, peroxyacids and their 
derivatives NS 
2916 31 00 Benzoic acid, its salts and esters NS 
2916 32 Benzoyl peroxide and benzoyl chloride NS 
2916 39 00 Other NS 
ex 2917 Polycarboxylic acids, their anhydrides, halides, peroxides 
and peroxyacids; their halogena ted, sulphonated, nitrated or 
nitrosated derivatives, excluding products of 2917 11 00, 2917 12 10, 2917 14 00, 2917 32 00, 2917 35 00 and 2917 36 00 NS 
2917 11 00 Oxalic acid, its salts and esters S 
2917 12 10 Adipic acid, and its salts S 
2917 14 00 Maleic anhydride S 
2917 32 00 Dioctyl orthophthalates S 
2917 35 00 Phthalic anhydride S 
2917 36 00 Terephthalic acid and its salts S 
 
EN 48   EN ex 2918 Carboxylic acids with add itional oxygen function and their 
anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrat ed or nitrosated derivatives, 
excluding products of 2918 14 00, 2918 15 00, 2918 21 00, 2918 22 00 and 2918 29 10 NS 
2918 14 00 Citric acid S 
2918 15 00 Salts and esters of citric acid S 
2918 21 00 Salicylic acid and its salts S 
2918 22 00 O-Acetysalicylic aci d, its salts and esters S 
2918 29 10 Sulfosalicylic acids, hydr oxynaphthoic acids; their salts and 
esters S 
2919 00 Phosphoric esters and their salts, including lactophosphates; 
their halogenated, sulphanote d, nitrated or nitrosated 
derivatives NS 
2920  Esters of other inorganic acids of non-metals (excluding 
esters of hydrogen halides) and their salts; their halogenated, 
sulphonated, nitrated or nitrosated derivatives  NS 
2921 Amino-function compounds S 
2922 Oxygen-function amino-compounds S 
2923 Quaternary ammonium salts and hydroxides; lecithins and 
other phosphoaminolipids, whether or not chemically defined NS 
2924 19 00 Acyclic amides (including acyclic carbamates) and their 
derivatives; salts thereof excluding meprobamate  S 
2924 21 Ureines and their deri vatives; salts thereof S 
2924 23 00 2-Acetamidobenzoic acid (N -acetylanthranili c acid) and its 
salts NS 
2924 29 30 Paracetamol (INN) S 
2924 29 95 Other carboxyamide-function compounds S 
2925 Carboxyimide-function compounds  (including saccharin and 
its salts) and imine-function compounds  NS 
ex 2926 Nitrile-function compou nds, excluding products of 
2926 10 00 NS 
2926 10 00 Acrylonitrile S 
 
EN 49   EN 2927 00 00 Diazo-, azo- or azoxy-compounds S 
2928 00 90 Organic derivatives of hydrazine NS 
2929 10 Isocyanates S 
2929 90 00 Other than isocyanates NS 
2930 10 00 
2930 20 00 2930 30 00 Organo-sulphur compounds NS 
NS NS 
2930 40 90 2930 90 13 2930 90 16 2930 90 20 2930 90 70 Organo-sulphur compounds S 
S S S S 
2931 00 Other organo-inorganic compounds NS 
ex 2932 Heterocyclic compounds with oxygen hetero-atoms only, 
excluding products of 2932 12 00, 2932 13 00 and 2932 21 00 NS 
2932 12 00 2-Furaldehyde (furfuraldehyde) S 
2932 13 00 Furfuryl alcohol and tetrahydrofurfuryl alcohol S 
2932 21 00 Coumarin, methylcoumarins and ethylcoumarins S 
ex 2933 Heterocylic compounds with  nitrogen hetero-atoms only, 
excluding products of 2933 61 00 NS 
2933 61 00 Melamine S 
2934 Nucleic acids and their salts, wether or not chemically 
defined; other heterocyclic compounds NS 
2935 00 90 Other sulphonamides S 
2938 Glycosides, natural or reprodu ced by synthesis, and their 
salts, ethers, esters and other derivatives NS 
ex 2940 00 00 Rhamnose, raffinose and mannose NS 
 
EN 50   EN ex 2940 00 00 Sugars, chemically pure, ot her than sucrose, lactose, maltose, 
glucose and fructose; sugar ethe rs and sugar esters, and their 
salts, other than products of 2937, 2938 or 2939, other than rahmnose, raffinose and mannose S 
2941 20 30 Dihydrostreptomycin, its salts, esters and hydrates NS 
2942 00 00 Other organic compounds NS 
3102 Mineral or chemical fertilisers, nitrogenous28 S 
3103 10 Superphosphates  S 
3105 Mineral or chemical fertiliser s containing two or three of the 
fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg  S 
ex 3201 90 90 Tanning extracts of vegetabl e origin; tannins and their salts, 
ethers, esthers and other de rivatives excluding tanning 
extracts of eucalyptus, tannings extracts derived from gambier and myrobalan fruits a nd other tanning extracts of 
vegetable origin NS 
3202 Synthetic organic tanning substances; inorganic tanning 
substances; tanning preparations , whether or not containing 
natural tanning substances; en zymatic preparations for pre-
tanning NS 
3203 00 90 Colouring matter of animal a nd preparations based thereon NS 
3204 Synthetic organic colouri ng matter, whether or not 
chemically defined; preparations as specified in note 3 to this 
chapter based on synthetic organic products of a kind used as fluorescent brightening agents  or as luminophores, whether 
or not chemically defined S 
3205 00 00 Colour lakes; preparations as specified in note 3 to this 
chapter based on colour lakes NS 
3206 Other colouring matter; prepara tions as specified in note 3 to 
this chapter, other than those of 3203, 3204 to 3205 00 00; 
inorganic products of a kind used as luminophores, whether or not chemically defined S 
                                                 
28 the preferences referred to in Section I does not apply to these products.  
 
EN 51   EN 3207 Prepared pigments, prepared opa cifiers and prepared colours, 
vitrifiable enamels and glazes, engobes, liquid lustres and similar preparations, of a kind used in the ceramic, 
enamelling or glass industry; gla ss frit and other glass, in the 
form of powder, granules or flakes NS 
3208 Paint and varnishes based on synthetic polymer or 
chemically modified natural po lymers, dispersed or dissolved 
in a non-aqueous medium; solutions as defined in note 4 to this chapter NS 
3209 Paints and varnishes based on synthetic polymer or 
chemically modified natural po lymers, dispersed or dissolved 
in a aqueous medium NS 
3210 00 Other paints and varnishes; prepared water pigments of a 
kind used for finishing leather NS 
3211 00 00 Prepared driers NS 
3212 Pigments dispersed in non-aque ous media, in liquid or paste 
form, of a kind used in manufacture of paints; stamping foils; dyes and other colouring matter put up in forms or packings for retail sale NS 
3213 Artists', students' or sign board  painters' colours, modifying 
tints, amusement colours and the lik e, in tablets, tubes, jars, 
bottles, pans or in similar forms or packings NS 
3214 Glaziers' putty, grafting pu tty, resin cements, caulking 
compounds and other mastics; painters' fillings; non-refractory surfacing preparations for façades, indoor walls, 
floors, ceilings or the like NS 
3215 Printing ink, writing or drawi ng ink and other inks, whether 
or not concentrated or solid NS 
Chapter 33 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, 
COSMETIC OR TOILET PREPARATIONS NS 
Chapter 34 SOAP, ORGANIC SU RFACE-ACTIVE AGENTS, 
WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES; PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, 
CANDLES AND SIMILAR ARTICLES; MODELLING PASTES, DENTAL WAXES AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER NS 
3501 Casein, caseinates and other cas ein derivatives; casein glues S 
 
EN 52   EN 3502 90 90 Albuminates and othe r albumin derivatives NS 
3503 00 Gelatine sheets, whether or not  surface-worked and gelatine 
derivatives; isinglass; other glue s of animal origin, excluding 
casein glues of 3501 NS 
3504 00 00 Peptones and their derivatives ; other protein substances and 
their derivatives, not elsewher e specified or included; hide 
powder, whether or not chromed NS 
3505 10 50 Starches, esterifi ed or etherified NS 
3506 Prepared glues and other prep ared adhesives,  not elsewhere 
specified or included; products suitable for use as glues or 
adhesives, not exceeding a net weight of 1 kg NS 
3507 Enzymes; prepared enzymes not elsewhere specified or 
included S 
Chapter 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; 
PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS NS 
Chapter 37 PHOTOGRAPHIC OR CINEMATOPGRAPHIC GOODS NS 
3801 Artificial graphite; colloidal or semi-colloidal graphite; 
preparations based on graphite or  other carbon in the form of 
pastes, blocks, plates or  other semi-manufactures NS 
3802 Activated carbon; activated na tural mineral products; animal 
black, including spent animal black S 
3803 00 90 Tall oil, whether or not refined, other than crude NS 
3804 00 Residual lyes from the ma nufacture of wood pulp, whether 
or not concentrated, desuga red or chemically treated, 
including lignin sulphonates, but excluding tall oil of 3803 NS 
3805 Gum, wood or sulphate turpen tine and other terpenic oils 
produced by distillation or ot her treatment of coniferous 
woods; crude dipentene; sulphi teturpentine and other crude 
para-cymene; pine oil containi ng alpha-terpineol as the main 
constituent NS 
3806 Rosin and resin acids, and de rivatives thereof; rosin spirit 
and rosin oils; run gums NS 
3807 00 Wood tar; wood creosote; wood naphtha; vegetable pitch; 
brewers' pitch and similar prep arations based on rosin, resin 
acids or on vegetable pitch NS 
 
EN 53   EN 3808 Insecticides, rodenticides, fungicides, herbicides, anti-
sprouting products and plant-grow th regulators, disinfectants 
and similar products, put up in forms or packings for retail 
sale or as prepara tions or articles NS 
ex 3809 Finishing agents, dye carrie rs to accelerate the dyeing or 
fixing of dye-stuffs and other pr oducts and preparations, of a 
kind used in the textile, paper, leather or like industries, not 
elsewhere specified or incl uded, excluding products of 
3809 10 NS 
3810 Pickling preparations for me tal surfaces; fluxes and other 
auxiliary preparations for so ldering, brazing or welding; 
soldering, brazing or welding pow ders and pastes consisting 
of metal and other materials; preparations of a kind used as cores or coatings for weld ing electrodes or rods NS 
3811 Anti-knock preparations, oxidation inhibitors, gum 
inhibitors, viscosity improvers, anti-corrosive preparations 
and other prepared additives, for mineral oils or for other liquids used for the same purposes as mineral oils NS 
3812 Prepared rubber accelerator s; compounds plasticisers for 
rubber or plastics, not elsewher e specified or included; anti-
oxidising preparations and other compound stabilisers for 
rubber or plastics NS 
3813 00 00 Preparations and charges for fire-extinguishers; charged fire-
extinguishing grenades NS 
3814 00 Organic composite solvents  and thinners, not elsewhere 
specified or included; prepared  paint or varnish removers NS 
3815 Reaction initiators, reacti on accelerators and catalytic 
preparations, not elsewher e specified or included NS 
3816 00 00 Refractory cements, mort ars, concretes and similar 
compositions, other than products of 3801 NS 
3817 Mixed alkylbenzenes and mixe d alkylnaphthalenes, other 
than those of 2707 and 2902: S 
3819 00 00 Hydraulic brake fluids an d other prepared liquids for 
hydraulic transmission, not contai ning or containing less than 
70 % by weight of petroleum oils or oils obtained from bituminous minerals NS 
3820 00 00 Anti-freezing preparations a nd prepared de-icing fluids NS 
3821 00 00 Prepared culture media for de velopment of micro-organisms NS 
 
EN 54   EN ex 3823 Industrial monocarboxylic fatty acids; acid oils from 
refining; industrial fatty al cohols, excluding products of 
3823 11 00, 3823 13 00 and 3823 19 S 
3823 11 00 Stearic acid NS 
3823 13 00 Tall oil fatty acids NS 
3823 19 Other NS 
ex 3824 Prepared binders for foundry moulds or cores; chemical 
products and preparations of th e chemical or allied industries 
(including those consisting of mi xtures of natural products), 
not elsewhere specified or in cluded, excluding products of 
3824 60 NS 
3825 Residual products of the chemi cal or allied industries, not 
elsewhere specified or include d; municipal waste; sewage 
sludge; other wastes specified in note 6 to this chapter  S 
3901 Polymers of ethylene, in primary forms, S 
3902 Polymers of propylene or other olefins, in primary forms S 
3903 Polymers of styrene, in primary forms S 
3904 Polymers of vinyl chloride or of other halogenated olefins, in 
primary forms S 
3905 Polymers of vinyl acetate or other vinyl esters, in primary 
forms; other vinyl polymers in primary forms NS 
3906 10 00 Poly(methyl methacrylate) S 
 Other acrylic polymers in primary forms   
3906 90 60 Copolymer of methyl acryl ate with ethylene and a monomer 
containing a non-terminal carboxy group as a substituent, 
containing by weight 50% or  more o methyl acrylate, 
whether or not compounded with silica NS 
3906 90 90 Other NS 
ex 3907 Polycetals, other polyethers  and epoxide resins, in primary 
forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in  primary forms, excluding products of 
3907 10 00, 3907 60 and 3907 99 NS 
3907 10 00 Polyacetals S 
 
EN 55   EN 3907 60 Poly(ethylene terephthalate) S 
3907 99 Other polyesters, ot her than unsaturated S 
3908 Polyamides in primary form S 
3909 Amino-resins, phenolic resins and polyurethanes, in primary 
forms NS 
3910 00 00 Silicones in primary forms NS 
3911 Petroleum resins, coumarone-i ndene resins, polyterpenes, 
polysulphides, polysulphones and other products specified in 
note 3 to this chapter, not else where specified or included, in 
primary forms NS 
3912 Cellulose and its chemical derivatives, not elsewhere 
specified or included, in primary forms NS 
3913 Natural polymers and modi fied natural polymers, not 
elsewhere specified or included, in primary forms NS 
3914 00 00 Ion-exchangers based on polymers of 3901 to 3913, in 
primary forms NS 
3915 Waste, parings and scrap, of plastic NS 
3916 Monofilament of which any cross-sectional dimension 
exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastic NS 
3917 Tubes, pipes and hoses, and f ittings therefor, of plastic NS 
3918 Floor coverings of plastics, wh ether or not self-adhesive, in 
roll or in form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter NS 
3919 Self-adhesive plates, sheets, f ilm, foil, tape, strip and other 
flat shapes, of plastics, whether or not in rolls NS 
3920 Other plates, sheets, film, foil and strip, of plastics, non-
cellular and not reinforced, la minated, supported or similarly 
combined with other materials S 
ex 3921 Other plates, sheets, film, foil and strip, of plastics, excluding 
products of 3921 90 19 NS 
3921 90 19 Other plates, sheets, foil a nd strip, of plastics other than 
cellular products, of polyesters,  other than corrugated sheets 
and plates S 
 
EN 56   EN 3922 Baths, shower-bath, wash-basins, bidets, lavatory pans, seats 
and covers, flushing cisterns a nd similar sanitary ware, of 
plastics NS 
ex 3923 Articles for the conveyance or  packing of goods, of plastics; 
stoppers, lids, caps and other cl osures, of plastics, excluding 
products of 3923 21 00 NS 
3923 21 00 Sacks and bags (including cones) of ethylene polymers S 
3924 Tableware, kitchenware, othe r household articles and toilets 
articles, of plastics NS 
3925 Builders' ware of plastics , not elsewhere specified or 
included NS 
3926 Other articles of plas tics and articles of  other materials of 
3901 to 3914 NS 
ex Chapter 40 RUBBER AND ARTI CLES THEREOF, excluding products 
of 4010 NS 
4010 Conveyor or transmission belts or belting, of vulcanised 
rubber S 
ex 4104 Tanned or crust hides and sk ins of bovine (including buffalo) 
or equine animals, without hair on, whether or not split, but not further prepared, excluding products of 4104 41 19 and 4104 49 19 S 
ex 4106 31 
4106 32  Tanned or crust hides and skin s of other animals, without 
wool or hair on, whether or not split, but not further 
prepared, excluding products of 4106 31 10 and 4106 40 90 NS 
4107 Leather further prepared after tanning or crusting, including 
parchment—dressed leather, of bovine (including buffalo) or 
equine animals, without hair on, whether or not split, other than leather of heading 4114 S 
 Leather further prepared after tanning or crusting, including 
parchment-dressed leather:  
4112 00 00 Of sheep or lamb, without wool on, whether or not split, 
other than leather of 4114 S 
4113 10 00 Of goats or kids, without wool or hair on, whether or not 
split, other than leather of 4114 S 
4113 20 00 Of swine NS 
 
EN 57   EN 4113 30 00 Of reptiles NS 
4113 90 00 Other NS 
4114 Chamois (including combinati on chamois) leather; patent 
leather and patent laminated leather; metall ised leather S 
4115 10 00 Composition leather with a basis of leather or leather fibre, in 
slabs, sheets or strip, whether or not in rolls S 
4201 00 00 Saddlery and harness for any animal (including traces, leads, 
knee pads, muzzles, saddle clot hs, saddle bags, dog coats and 
the like), of any material NS 
4202 Trunks, suitcases, vanity-cases, executive-cases, brief-cases, 
school satchels, spectacle cas es, binocular cases, camera 
cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases  and similar containers, of 
leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanise d fibre or of paperboard, or 
wholly or mainly covered with such materials or with paper S 
4203 Articles of apparel and clothi ng accessories, of leather or of 
composition leather S 
4204 00 Articles of leather, or of co mposition leather, of a kind used 
in machinery or mechanical appl iances or for other technical 
uses NS 
4205 00 00 Other articles of leather or of composition leather NS 
4206 Articles of gut (other than silkworm gut), of goldbeater's 
skin, of bladders or of tendons NS 
Chapter 43 FURSKINS AND ARTI FICIAL FUR; MANUFACTURES 
THEREOF NS 
4407 Wood sawn or chipped lengthwis e, sliced or peeled, whether 
or not planed, sanded or e nd-jointed, of a thickness 
exceeding 6 mm NS 
4407 24 Virola, mahogany imbuia and balsa NS 
4407 25 Dark red meranti, light red meranti and meranti bakau NS 
4407 26 White lauan, white meranti, white seraya, yellow meranti and 
alan NS 
 
EN 58   EN 4407 29 Keruning, ramin, kapur, t eak, jongkong, merbau, jelutong, 
kempas, okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba, azobé, palissandre de Rio,  palissandre de Para and 
palissandre de Rose NS 
4408 Sheets for veneering (includi ng those obtained by slicing 
laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a 
thickness not exceeding 6 mm NS 
4408 31 Dark red meranti and meranti bakau NS 
4408 39 Other NS 
4410 Particle board and similar board (for example, oriented 
strand board and waferboard) of wood or other ligneous 
materials, whether or not agglomerated with resins or other organic binding substances S 
4411 Fibreboard of wood or other ligneous materials, whether or 
not bonded with resins or other organic substances S 
4412 Plywood, veneered panels and similar laminated wood S 
4412 13 Plywood consisting solely of sheets of wood, each ply not 
exceeding 6 mm, with at least one  outer ply of tropical wood 
specified in subheading note 1 to this Chapter S 
4412 22 Other, with at least one outer ply of non-coniferous wood, 
with at least one pl y of tropical wood sp ecified in subheading 
note 1 to this Chapter S 
4412 92 Other, with at least one outer  ply of tropical wood specified 
in subheading note 1 to this Chapter S 
4414 00 10 Wooden frames for paintings, photographs, mirrors or 
similar objects, of tropical w ood, as specified in additional 
note 2 to this Chapter NS 
4415 Packing cases, boxes, crates, drums and similar packings, of 
wood; cable-drums of wood; pall ets and other load boards, of 
wood; pallet collars of wood NS 
4418 10 
4418 30 10 Builders' joinery or carpentr y of wood, including cellular 
wood panels, assembled parquet panels, shingles and shakes S 
S 
4418 10 10 Windows, french windows and their frames of tropical wood, 
as specified in additional note 2 to this Chapter S 
 
EN 59   EN 4418 20 10 Doors and their frames and thresholds, of tropical wood, as 
specified in additional note 2 to this Chapter S 
4420 10 11 
4420 90 10 4420 90 91 Wood marquetry and inlaid w ood; caskets and cases for 
jewellery or cutlery, and similar articles, of wood; statuettes 
and other ornaments, of wood; wooden articles of furniture 
not falling within Chapter 94 S 
S S 
ex 4420 90 10 Other, of tropical wood, as  specified in additional note 2 to 
this Chapter S 
4421 90 91 Other articles of wood: ot her than of fibreboard NS 
ex Chapter 45 CORK AND ARTICLES OF CORK, excluding products of 
4503 NS 
4503 Articles of natural cork S 
Chapter 46 MANUFACTURES OF ST RAW, OF ESPARTO OR OF 
OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK S 
Chapter 50 SILK S 
ex Chapter 51 WOOL, FINE OR COARSE ANIMAL HAIR, 
HORSEHAIR YARN AND WOVEN FABRIC, excluding products of 5105 S 
Chapter 52 COTTON S 
Chapter 53 OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN 
AND WOVEN FABRICS OF PAPER YARN S 
Chapter 54 MAN-MADE FILAMENTS S 
Chapter 55 MAN-MADE STAPLE FIBRES S 
Chapter 56 WADDING, FELT AND NONWOVENS; SPECIAL 
YARNS; TWINE; CORDAGE; ROBES AND CABLES AND ARTICLES THEREOF S 
Chapter 57 CARPETS AND OTHER TEXTILE FLOOR COVERINGS S 
Chapter 58 SPECIAL WOVEN FABRICS; TUFTED TEXTILE 
FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY S 
Chapter 59 IMPREGNATED, COATED, COVERED OR 
LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE S 
 
EN 60   EN Chapter 60 KNITTED OR CROCHETED FABRICS S 
Chapter 61 ARTICLES OF APPAREL AND CLOTHING 
ACCESSORIES, KNITTED OR CROCHETED S 
Chapter 62 ARTICLES OF APPAREL AND CLOTHING 
ACCESSORIES, NOT KNI TTED OR CROCHETED S 
Chapter 63 OTHER MADE-UP TEXT ILE ARTICLES; SETS; WORN 
CLOTHING AND WORN TEXTILE ARTICLES; RAGS S 
Chapter 64 FOOTWEAR, GAITERS AND THE LIKE; PARTS OF 
SUCH ARTICLES S 
Chapter 65 HEADGEAR AND PARTS THEREOF NS 
Chapter 66 UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, 
SEAT STICKS, WHIPS, RIDING CROPS AND PARTS THEREOF S 
Chapter 67 PREPARED FEATHE RS AND DOWN AND ARTICLES 
MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS, ARTICLES OF HUMAN HAIR NS 
Chapter 68 ARTICLES OF STONE, PLASTER, CEMENT, 
ASBESTOS, MICA OR SIMILAR MATERIALS NS 
Chapter 69 CERAMIC PRODUCTS S 
Chapter 70 GLASS AND GLASSWARE S 
7113 Articles of jewellery and parts thereof, of precious metal or 
of metal clad with precious metal NS 
7114 Articles of goldsmiths' or silversmiths' wares and parts 
thereof, of precious metal or of metal clad with precious metal NS 
7115 90 Other articles of precious metal or of metal clad with 
precious metal, other then catalys ts in the form of wire cloth 
or grill, of platinum NS 
7116 20 19 Other  NS 
7116 20 90 Other than articles made wholely of natural or cultured 
pearls, precious or semi-precious  stones (natural , synthetic or 
reconstructed)  NS 
7117 Imitation jewellery S 
7202 Ferro-alloys S 
 
EN 61   EN Chapter 73 ARTICLES OF IRON AND STEEL NS 
Chapter 74 COPPER AND ARTICLES THEREOF S 
7505 12 00 Bars, rods and profiles, of nickel alloys NS 
7505 22 00 Wire, of nickel alloys NS 
7506 20 00 Nickel plates, sheets, strip and foil, of nickel alloys NS 
7507 20 00 Nickel tube or pipe fittings NS 
ex Chapter 76 ALUMINIUM AND ARTICLES THEREOF, excluding 
products of 7601 S 
ex Chapter 78 LEAD AND ARTICLES  THEREOF, excluding products of 
7801 S 
ex Chapter 79 ZINC AND ARTICLES  THEREOF, excluding products of 
7901 and 7903 S 
ex Chapter 81 OTHER BASE METALS; CERMETS; ARTICLES 
THEREOF, excluding products of 8101 10 00, 8101 94 00, 8102 10 00, 8102 94 00, 8104 11 00, 8104 19 00, 8107 20 00, 8108 20 00, 8108 30 00, 8109 20 00, 8110 10 00, 8112 21 90, 8112 30 20, 8112 51 00, 8112 59 00, 8112 92 and 8113 00 20 S 
Chapter 82 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND 
FORKS, OF BASE METAL; PARTS THEREOF OF BASE METAL S 
Chapter 83 MISCELLANEOUS ARTI CLES OF BASE METAL S 
ex Chapter 84 NUCLEAR REACTORS, BOILERS, MACHINERY AND 
MECHANICAL APPLIANCES; PARTS THEREOF, excluding products of 8401 10 00 and 8407 21 10 NS 
8401 10 00 Nuclear reactors S 
8407 21 10 Marine propulsion engines,  outboard motors, of a cylinder 
capacity not exceeding 325 cm3 S 
ex Chapter 85 ELECTRICAL MA CHINERY AND EQUIPMENT AND 
PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUC ERS, AND PARTS AND 
ACCESSORIES OF SUCH AR TICLES, excluding products 
of 8516 50 00, 8519, 8520 32 99, 8520 39 90, 8521, 8525, 8527, 8528 12, 8528 21 bis 8528 30, 8529, 8540 11 and 8540 12 NS 
 
EN 62   EN 8516 50 00 Microwave ovens S 
8519 Turntables (record decks), r ecord-players, cassette-players 
and other sound-producing appara tus, not incorporating a 
sound-recording device S 
8520 32 99 Digital audio type, other than cassette-type S 
8520 39 90 Magnetic tape-recorder s and other sound-recording 
apparatus, other than using tapes on reels, allowing sound 
recording or reproduction either  at a single speed of 19 cm 
per second or at several speeds if those comprise only 19 cm per second and lower speeds S 
8521 Video recording or reproduci ng apparatus, whether or not 
incorporating a video turner S 
8525 Transmission apparatus for radio-telephony, radio-
telegraphy, radio-broadcasting or  television, whether or not 
incorporating reception appara tus or sound recording or 
reproducing apparatus; televisi on cameras, still image video 
cameras and other video camera recorders S 
8527 Reception apparatus for radio- telephony, radio-telegraphy or 
radio-broadcasting, whether or not combined, in the same 
housing, with sound recording or  reproducing apparatus or a 
clock S 
ex 8528 Reception apparatus for television, whether or not 
incorporating radio-broadcast receivers or sound or video 
recording or reproducing appara tus, excluding products of 
8528 13 00, video monitors and video projectors S 
8529 Parts suitable for use solely or  principally with the apparatus 
of 8525 to 8528 S 
8540 11 S 
8540 12 00 Cathode ray television picture t ubes, including video monitor 
cathode-ray tubes 
S 
Chapter 86 RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING 
STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK FIXTURES FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC SIGNALLING EQUIPMENT 
OF ALL KINDS NS 
8701 Tractors (other than tr actors of heading 8709) NS 
8702 Motor vehicles for the transport of 10 persons or more, 
including the driver S 
 
EN 63   EN 8703 Motor cars and other motor vehicles principally designed for 
the transport of persons (other  than those of 8702), including 
station wagons and racing cars S 
8704 Motor vehicles for the transport of goods S 
8705 Special purpose motor vehicles , other than those principally 
designed for the transport of persons or goods (e.g. breakdown lorries, crane lorrie s, fire-fighting vehicles, 
concrete-mixer lorries, road-sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) S 
8706 00 Chassis fitted with engines, for the motor vehicles of 8701 to 
8705 S 
8707 Bodies (including cabs), for the motor vehicles of 8701 to 
8705 S 
8708 Parts and accessories of the motor vehicles of 8701 to 8705 S 
8709 Works trucks, self-propelled, not fitted with lifting or 
handling equipment, of the type used in factories, 
warehouses, dock areas or airports for short distance 
transport of goods; tractors of  the type used on railway 
station platforms; parts of the forgoing vehicles S 
8710 00 00 Tanks and other armoured fighting vehicles, motorised, 
whether or not fitted with weapons, and parts of such vehicles NS 
8711 Motor-cycles (including mopeds ) and cycles fitted with an 
auxiliary motor, with or w ithout side-cars; side cars S 
8712 00 Bicycles and other cycles (i ncluding delivery tricycles), not 
motorised S 
8714 Parts and accessories of vehicles of 8711 to 8713 S 
8715 00 Baby carriages and parts thereof NS 
8716 Trailers and semi-trailers, ot her vehicles not mechanically 
propelled; parts thereof NS 
Chapter 88 AIRCRAFT, SPACECRAFT AND PARTS THEREOF NS 
Chapter 89 SHIPS, BOATS AND FLOATING STRUCTURES NS 
Chapter 90 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, 
MEASURING, CHECKING, PRECISION MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF S 
 
EN 64   EN Chapter 91 CLOCKS AND WATCHES AND PARTS THEREOF S 
Chapter 92 MUSICAL INSTRUMENTS; PARTS AND 
ACCESSORIES OF SUCH ARTICLES NS 
ex Chapter 94 FURNITURE; BEDDING, MATTRESSES, MATTRESS 
SUPPORTS, CUSHIONS AND SIMILAR STUFFED 
FURNISHINGS; LAMPS AN D LIGHTING FITTINGS, 
NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, I LLUMINATED NAME-PLATES 
AND THE LIKE; PREFABRICATED BUILDINGS, excluding products of 9405 NS 
9405 Lamps and lighting fittings including searchlights and 
spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fi xed light source, and parts 
thereof not elsewhere specified or included S 
ex Chapter 95 TOYS, GAMES AND SPORTS REQUISITES; PARTS 
AND ACCESSORIES THEREOF, excluding products of 9503 NS 
9503 Other toys; reduced-size (« scale») models and similar 
recreational models, working or  not; puzzles of all kinds S 
Chapter 96 MISCELLANEOUS MANU FACTURED ARTICLES NS 
 
EN 65   EN ANNEX III  
CONVENTIONS REFERRED TO ARTICLE 9 
PART A 
Core human and labour rights UN/ILO Conventions  
1. International Covenant on Civil and Political Rights  
2. International Covenant on Ec onomic Social and Cultural Rights  
3. International Convention on the Elimina tion of All Forms of Racial Discrimination  
4. Convention on the Elimination of All Forms of Discrimination Against Women  
5. Convention Against Torture and other Cr uel, Inhuman or Degrading Treatment or 
Punishment,  
6. Convention on the Rights of the Child  
7. Convention on the Prevention and Punishment of the Crime of Genocide  
8. Minimum Age for Admission to Employment (N° 138)  
9. Prohibition and Immediate Action for the Elimination of the Worst Forms of Child 
Labour (N° 182)  
10. Abolition of Forced Labour Convention (N° 105)  
11. Forced Compulsory Labour Convention (N° 29)  
12. Equal Remuneration of Men and Women Wo rkers for Work of Equal Value Convention 
(N° 100)  
13. Discrimination in Respect of Empl oyment and Occupation Convention (N° 111)  
14. Freedom of Association and Protection of the Right to Organise Convention (N° 87)  
15. Application of the Principles of the Right to Organise and to Bargain Collectively 
Convention (N°98).  
16. International Convention on the Suppression and Punishment of the Crime of Apartheid.  
PART B 
Conventions related to enviro nment and governance principles  
17. Montreal Protocol on Substances  that deplete the Ozone Layer  
18. Basel Convention on the Control of Tr ansboundary Movements of Hazardous Wastes 
and Their Disposal  
19. Stockholm Convention on pe rsistent Organic Pollutants  
20. Convention on International Tr ade in Endangered Species  
21. Convention on Biological Diversity  
22. Cartagena Protocol on Biosafety  
23. Kyoto Protocol to the UN Framework Convention on Climate Change  
24. UN Single Convention on Narcotic Drugs (1961)  
25. UN Convention on Psychotropic Substances (1971)  
26. UN Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances 
(1988)  
27. Mexico UN Convention against Corruption. 
 
EN 66   EN FINANCIAL STATEMENT […] 
 DATE: 20.10.2004 
1. BUDGET HEADING: 
[…] APPROPRIATIONS: 
[…] 
2. TITLE: 
Council Regulation applying a scheme of generalised tariff preferences 
3. LEGAL BASIS: 
[…] 
4. AIMS: 
The aim of the proposed Regulation is to  apply a scheme of generalised tariff
preferences for the first cycl e of the decade from 1.7.2005 to 2015. 
5. FINANCIAL IMPLICATIONS 12 MONTH 
PERIOD 
  
(EUR million) CURRENT 
FINANCIAL 
YEAR 
[n] 
(EUR million) FOLLOWING 
FINANCIAL 
YEAR 
[n+1] 
(EUR million) 
5.0 EXPENDITURE 
- CHARGED TO THE EC BUDGET (REFUNDS/INTERVENTIONS) 
- NATIONAL AUTHORITIES 
- OTHER […] […] […] 
5.1 REVENUE 
- OWN RESOURCES OF THE EC  
(LEVIES/CUSTOMS DUTIES) 
- NATIONAL […] […] […] 
  [n+2] [n+3] [n+4] [n+5] 
5.0.1 ESTIMATED EXPENDITURE […] […] […] […] 
5.1.1 ESTIMATED REVENUE […] […] […] […] 
5.2 METHOD OF CALCULATION: 
[…] 
6.0 CAN THE PROJECT BE FINANCED FROM APPROPRIATIONS ENTERED IN THE 
RELEVANT CHAPTER OF THE CURRENT BUDGET?  
YES NO 
6.1 CAN THE PROJECT BE FINANCED BY TRANSFER BETWEEN CHAPTERS OF 
THE CURRENT BUDGET?  
YES NO 
6.2 WILL A SUPPLEMENTARY BUDGET BE NECESSARY? YES NO 
6.3 WILL APPROPRIATIONS NEED TO BE ENTERED IN FUTURE BUDGETS? YES NO 
OBSERVATIONS: 
The regulation does not incur costs charged to the EC budget. Its application does, however, 
entail loss of customs revenue. The annual loss of  customs revenue for the draft regulation is 
estimated to be EUR 2,2 billion (based  on GSP statistics for the year 2003). 
The proposed regulation entails some changes with respect to the current one. These relate to 
changes in the graduation mechanism and es tablishing a new speci al arrangement for 
sustainable developed (merging three previous arrangements). The draft regulation also 
proposes extending the product coverage by in cluding in the general arrangement some 
products covered by the previous drug regime and in the new incentive arrangement products 
of the previous drug regime as well as some products previously cove red only by the general 
arrangement. It is not expected that these chan ges would mean a signific ant change in loss of 
revenue compared to the present situation.