Draft DECISION OF THE EEA JOINT COMMITTEE amending Protocols 2 and 3 to the EEA Agreement, concerning processed and other agricultural products - Draft common position of the Community

(presented by the Commission)

EXPLANATORY MEMORANDUM

Protocol 3 of the Agreement on the European Economic Area (EEAA) determines the trade arrangements for certain categories of processed agricultural products between the European Community, on the one hand, and EFTA/EEA states (Iceland, Liechtenstein, Norway), on the other.

Tables I and II specify the products covered. However, as the trade arrangements applicable to the products specified in Table I had not been settled at the time of the conclusion of the negotiations of the EEAA, those set out in Protocol 2 of the bilateral free trade agreements (FTAs) between the Community and, respectively, Norway and Iceland continue to apply.

Protocol 2 of the EEAA contains certain exceptions to its scope.

Under the terms of Article 98 of the EEAA, Protocols 2 and 3 can be amended by decision of the EEA Joint Committee.

The attached proposal in the form of a draft Community position for adoption as a Decision of the Joint Committee aims to adapt Protocols 2 and 3:

- by putting in a single document the applicable trade arrangements covering all processed agricultural products (those specified in Protocol 2 of the FTAs, those specified in Table I of Protocol 3, those added on a basis of mutual interest and those taken over from Protocol 2 of the EEAA);

- by introducing more flexibility into the revision of the customs duties applicable to these products, taking into account the market prices of the raw agricultural materials of the Contracting Parties and, in particular, the guidelines decided by the European Union within the framework of the Common Agricultural Policy.

A Joint Declaration expresses the common goal of the Contracting Parties to eliminate the non-agricultural component of tariffs.

At the same time, changes in tariff codes and the consolidation of Protocol 3 require Protocol 2 of the EEAA to be adapted.

The Council is, therefore, requested to agree to the attached draft Community position for adoption as an EEA Joint Committee Decision.

Draft DECISION OF THE EEA JOINT COMMITTEE amending Protocols 2 and 3 to the EEA Agreement, concerning processed and other agricultural products

THE EEA JOINT COMMITTEE,

Having regard to the Agreement on the European Economic Area, as adjusted by the Protocol adjusting the Agreement on the European Economic Area, hereinafter referred to as "the Agreement", and in particular Article 98 thereof,

Whereas:

(1) Protocol 2 to the Agreement lists the products that are excluded from the scope of the Agreement in accordance with Article 8(3)(a) of the Agreement.

(2) Protocol 3 to the Agreement lists the processed agricultural and certain other products in accordance with Article 8(3)(b) of the Agreement.

(3) The price compensation arrangements for processed agricultural products in Protocol 3 to the Agreement, which have never entered into force, should be replaced by simpler arrangements based upon the bilateral arrangements between the Contracting Parties.

(4) The list of products in Table I of Protocol 3 to the Agreement should be amended and should include some of the products listed in Protocol 2 to the Agreement.

(5) The transitional period for Liechtenstein of non-application of Protocol 3 to the Agreement should be extended until 1 January 2005, as the specific circumstances justifying the transitional period have not changed and are unlikely to change in the foreseeable future.

(6) Protocols 2 and 3 to the Agreement should be replaced in their entirety,

HAS DECIDED AS FOLLOWS:

Article 1

Protocol 2 to the Agreement shall be replaced by Annex I to this Decision.

Article 2

Protocol 3 to the Agreement shall be replaced by Annex II to this Decision.

Article 3

This Decision shall enter into force on 1 January 2002, provided that all the notifications under Article 103(1) of the Agreement have been made to the EEA Joint Committee [1]. In the absence of the notifications at that date, it shall enter into force on the first day of the second month following the last notification.

[1] [No constitutional requirements indicated.] [Constitutional requirements indicated.]

Article 4

This Decision shall be published in the EEA Section of, and in the EEA Supplement to, the Official Journal of the European Communities.

Done at Brussels,

For the EEA Joint Committee

The President

The Secretaries

to the EEA Joint Committee

ANNEX I

PROTOCOL 2 ON PRODUCTS EXCLUDED FROM THE SCOPE OF THE AGREEMENT IN ACCORDANCE WITH ARTICLE 8(3)(a)

The following products falling within HS, Chapters 25 to 97, are excluded from the scope of the Agreement:

HS heading No // Description of products

3502 // Albumins, albuminates and other albumin derivates:

// - Egg albumin:

ex 11 // - - Dried, other than unfit, or to be rendered unfit, for human consumption

ex 19 // - - Other egg albumin, other than unfit, or to be rendered unfit, for human consumption

ex 20 // - Milk albumin, including concentrates of two or more whey proteins, other than unfit, or to be rendered unfit, for human consumption

3823 // Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:

// - Industrial monocarboxylic fatty acids; acid oils from refining:

ex 11 // - - Stearic acid for animal feeding

ex 12 // - - Oleic acid for animal feeding

ex 13 // - - Tall oil fatty acids for animal feeding

19 // - - Other:

ex 19 // - - - Distilled fatty acids for animal feeding; fatty acid distillate for animal feeding

ex 70 // - Industrial fatty alcohols for animal feeding

ANNEX II

PROTOCOL 3 CONCERNING PRODUCTS REFERRED TO IN ARTICLE 8(3)(b) OF THE AGREEMENT

Article 1

1. The provisions of the Agreement shall apply to the products listed in Tables I and II, subject to the provisions of this Protocol.

2. The provisions of this Protocol shall not apply to Liechtenstein until 1 January 2005.

Article 2

1. The products specified in Table I shall be subject to the customs duties set out in the Annexes to that Table.

2. These customs duties shall be subject to annual calendar reviews. They may be adapted by the Joint Committee taking account of the evolution of the costs among the Contracting Parties of the basic agricultural products and/or mutual concessions.

Article 3

1. This Protocol shall not prevent each Contracting Party from applying its system of export refunds for the goods listed in Table I, taking into account the impact of the differences in prices between the world market and the markets of the Contracting Parties for the basic agricultural products.

2. Where production refunds or direct subsidies related to the basic agricultural products used in the production of the exported products are granted, the export refund shall be reduced accordingly.

Article 4

The Contracting Parties shall periodically make available to each other the levels of refunds granted in respect of the basic agricultural products for which the products listed in Table I may be eligible and related changes in the agricultural policy including institutional prices.

Article 5

1. The Contracting Parties may not levy customs duties or charges having equivalent effect on import or grant refunds upon export of the products listed in Table II.

2. The provisions of Article 4 shall apply mutatis mutandis to the products listed in Table II.

Article 6

At the request of a Contracting Party, this Protocol may be reviewed by the EEA Joint Committee. Such review may involve amendments to Tables I or II relating to the extent of the products covered and the duties applicable.

Article 7

1. The Contracting Parties shall notify the EEA Joint Committee of the detailed implementing rules adopted for the application of this Protocol.

2. Any Contracting Party may at any time request a discussion in the EEA Joint Committee on the functioning of this Protocol.

TABLE I

HS heading No // Description of products

0403 // Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:

10 // - Yogurt:

ex 10 // - - Flavoured or containing added fruit, nuts or cocoa

90 // - Other:

ex 90 // - - Flavoured or containing added fruit, nuts or cocoa

0501 // Human hair, unworked, whether or not washed or scoured; waste of human hair

0502 // Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair

0503 // Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material

0505 // Skins and other parts or birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers

0507 // Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products

0508 // Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape; powder and waste thereof

0509 // Natural sponges of animal origin

0510 // Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved

0710 // Vegetables (uncooked or cooked by steaming or boiling in water), frozen:

40 // - Sweet corn (Zea mays var. saccharata)

0711 // Vegetables 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:

90 // - Other vegetables; mixtures of vegetables:

ex 90 // - - Sweet corn (Zea mays var. saccharata)

1302 // Vegetables saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:

// - Vegetable saps and extracts:

14 // - - Of pyrethrum or of the roots of plants containing rotenone

19 // - - Other:

ex 19 // - - - Intermixtures of vegetable extracts, for the manufacture of beverages or of food preparations

ex 19 // - - - Other medicinal than intermixtures of vegetable extracts for the manufacture of beverages or of food preparations or of vanilla oleoresin

20 // - Pectic substances, pectinates and pectates:

ex 20 // - - Containing 5 % or more by weight of added sugar

1401 // Vegetable materials of a kind used primarily for plaiting (for example bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and of lime bark)

1402 // Vegetable materials of a kind used primarily as stuffing or as padding (for example kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material

1403 // Vegetable materials of a kind used primarily in brooms or in brushes (for example broomcorn piassava, couch-grass and istle), whether or not in hanks or bundles

1404 // Vegetable products not elsewhere specified or included:

10 // - Raw vegetable materials of a kind used primarily in dyeing and tanning

90 // - Other

1517 // Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 1516:

10 // - Margarine, excluding liquid margarine:

ex 10 // - - Containing more than 10 % but not more than 15 % by weight of milk fats

90 // - Other:

ex 90 // - - Containing more than 10 % but not more than 15 % by weight of milk fats

ex 90 // - - Edible mixtures or preparations of a kind used as mould release preparations

1520 // Glycerol, crude; glycerol waters and glycerol lyes:

ex 00 // - For feed purpose 1

1522 // Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:

ex 00 // - Degras for feed purpose 1

1702 // Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:

50 // - Chemically pure fructose

90 // - Other, including invert sugar:

ex 90 // - - Chemically pure maltose

1704 // Sugar confectionery (including white chocolate), not containing cocoa

1806 // Chocolate and other food preparations containing cocoa

1901 // Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included

1902 // Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:

// - Uncooked pasta, not stuffed or otherwise prepared:

11 // - - Containing eggs

19 // - - Other

20 // - Stuffed pasta, whether or not cooked or otherwise prepared:

ex 20 // - - Other than products containing more than 20 % by weight of sausage, meat, meat offal or blood, or any combination thereof

30 // - Other pasta

40 // - Couscous

1903 // Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms

1904 // Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included

1905 // Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

2001 // Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:

90 // - Other:

ex 90 // - - Sweet corn (Zea mays var. saccharata); palm hearts; yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch

2004 // Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No 2006:

10 // - Potatoes:

ex 10 // - - In the form of flour, meal or flakes

90 // - Other vegetables and mixtures or vegetables:

ex 90 // - - Sweet corn (Zea mays var. saccharata)

2005 // Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No 2006:

20 // - Potatoes:

ex 20 // - - In the form of flour, meal or flakes

80 // - Sweet corn (Zea mays var. saccharata)

2006 // Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystillised):

ex 2006 // - Sweet corn (Zea mays var. saccharata)

2007 // Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter

2008 // Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:

// - Nuts, ground-nuts and other seeds, whether or not mixed together:

11 // - - Ground-nuts:

ex 11 // - - - Peanut butter

ex 11 // - - - Ground nuts, roasted

// - Other, including mixtures other than those of subheading No 2008 19:

ex 91 // - - Palm hearts for feed purpose 1

99 // - - Other:

ex 99 // - - - Maize (corn), other than sweet corn (Zea mays var. saccharata)

2101 // Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

// - Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

12 // - - Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

ex 12 // - - - Containing by weight 1,5 % or more milk fat, 2,5 % or more milk proteins, 5 % or more sugar or 5 % or more starch

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:

ex 20 // - - Containing by weight 1,5 % or more milk fat, 2,5 % or more milk proteins, 5 % or more sugar or 5 % or more starch

30 // - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

ex 30 // - - Other roasted coffee substitutes than roasted chicory; extracts, essences and concentrates of other roasted coffee substitutes than roasted chicory

2102 // Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No 3002); prepared baking powders

2103 // Sauces and preparations thereof; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

20 // - Tomato ketchup and other tomato sauces

30 // - Mustard flour and meal and prepared mustard:

ex 30 // - - Prepared mustard containing 5 % or more by weight of added sugar

90 // - Other:

ex 90 // - - Other than mango chutney, liquid

2104 // Soups and broths and preparations thereof; homogenised composite food preparations

2105 // Ice cream and other edible ice, whether or not containing cocoa 2

2106 // Food preparations not elsewhere specified or included 3:

ex 2106 // - Other than flavoured or coloured sugar syrups

2202 // Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009

2203 // Beer made from malt

2205 // Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

2207 // Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength spirits, liqueurs and other spirituous beverages:

20 // - Ethyl alcohol and other spirits, denatured, of any strength

2208 // Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages:

40 // - Rum and tafia

50 // - Gin and genever

60 // - Vodka

70 // - Liqueurs and cordials:

ex 70 // - - Liqueurs containing more than 5 % by weight of added sugar

90 // - Other:

ex 90 // - - Aquavit

2209 // Vinegar and substitutes for vinegar obtained from acetic acid

2402 // Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

2403 // Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences

2905 // Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:

// - Other polyhydric alcohols:

43 // - - Mannitol

44 // - - D-glucitol (sorbitol)

3302 // Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:

10 // - Of a kind used in the food or drink industries

3501 // Casein, caseinates and other casein derivatives; casein glues

3505 // Dextrins and other modified starches (for example, pre-gelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches

3809 // Finishing agents, dye carriers to accelerate the drying or fixing or dyestuffes and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:

10 // - With a basis of amylaceous substances

3824 // Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixture of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:

60 // - Sorbitol other than that of subheading No 2905 44

(1) This split is only applicable to Norway.

(2) With regard to Iceland, the provisions of Protocol 3 shall not apply to products classified within heading No 2105.

(3) With regard to Iceland, the provisions of Protocol 3 shall not apply to preparations consisting mainly of fat and water, containing more than 15 % by weight of butter or other milkfat classified within subheading No 2106 90.

ANNEX I TO TABLE I Community Import Regime

1. The following basic amounts will be used for the calculation of the agricultural components and the additional duties:

- Cereal (common wheat, durum wheat, rye, barley and maize): 7,583 EUR/100 kg

- Long grain husked rice: 25,610 EUR/100 kg

- Whole milk powder: 126,488 EUR/100 kg

- Skimmed-milk powder: 115,236 EUR/100 kg

- Butter: 183,912 EUR/100 kg

- Sugar: 40,640 EUR/100 kg

- Molasses: 0,34 EUR/100 kg.

2. The de minimis quantity below which a duty will not be applied for starch/glucose and sucrose/invert sugar/isoglucose will be 5 %.

3. The intervals of the notional quantities and the agreed quantities of agricultural raw materials to be taken into account, as well as the standard recipes used in the calculation of the customs duties, are set out in the Appendix.

4. The customs duties for the products listed in the table below are as specified.

>TABLE POSITION>

5. The ad valorem part of the customs duties for the following products is 0 %:

>TABLE POSITION>

6. The ad valorem part of the customs duties for the following products is 5,8 %:

>TABLE POSITION>

7. The ad valorem part of the customs duties for the following product is 7,8 %:

2905 43 00.

8. Tariff codes set out in this Annex refer to those applicable in the Community on 1 July 2001. The terms of this Annex will not be affected by any changes that may be made in the tariff nomenclature.

APPENDIX Quantities and recipes referred to in paragraph 3

(per 100 kg of goods)

>TABLE POSITION>

(per 100 kg of goods)

>TABLE POSITION>

>TABLE POSITION>

ANNEX II TO TABLE I Icelandic Import Regime

1. The customs duties applicable to the processed agricultural products specified in Table I shall be zero, except for the following products to which the applicable customs duties (ISK/kg) are as specified:

>TABLE POSITION>

2. Tariff codes set out in this Annex refer to those applicable in Iceland on 1 July 2001. The terms of this Annex will not be affected by any changes that may be made in the tariff nomenclature.

3. This Protocol shall not apply to the following products:

HS code // Description of products

2105 // Ice cream and other edible ice, whether or not containing cocoa

2106 // Food preparations not elsewhere specified or included:

.90 // - Other:

ex .90 // - - Preparations consisting mainly of fat and water, containing more than 15 % by weight of butter or other milkfat

4. The temporary arrangement set out in paragraph 3 shall be taken up for a review by the Contracting Parties before the end of 2007.

ANNEX III TO TABLE I Norwegian Import Regime

1. The following reference rates (NOK/kg) of the agricultural raw materials will be used for the calculation of the duties for the processed agricultural products, except as provided for in paragraph 6:

>TABLE POSITION>

2. Tariff codes set out in this Annex refer to those applicable in Norway on 1 July 2001. The terms of this Annex will not be affected by any changes that may be made in the tariff nomenclature.

3. The de minimis quantity below which a duty will not be applied for flour, starch and/or glucose will be 5 %.

4. The de minimis quantity below which a duty will not be applied for the additional raw materials (meat, cheese, eggs and soft fruits (frozen raspberries, frozen blackcurrants and frozen strawberries)) will be 3 %. In calculating the duty, fresh soft fruits will be assimilated to frozen on the basis of a one-to-one conversion.

5. The intervals of the notional quantities and the agreed quantities of agricultural raw materials to be taken into account, as well as the standard recipes used in the calculation of the customs duties, are set out in the Appendix.

6. The duties for the following products will be calculated according to the reference rates (NOK/kg) of the agricultural raw materials listed in paragraph 1 reduced by 7,2 %:

Norwegian Tariff Code // Description of products

19.04 // Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:

// - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:

.2010 // - - Preparations of the Müsli type, based on unroasted cereal flakes

21.04 // Soups and broths and preparations thereof; homogenised composite food preparations:

// - Soups and broths and preparations thereof:

// - - In airtight containers:

.1020 // - - - Vegetable soup, whether or not pre-cooked, containing neither meat nor meat extracts

.1030 // - - - Fish soup containing 25 % or more by weight of fish

.1040 // - - - Other

// - - Other:

.1050 // - - - Containing meat or meat extracts

.1060 // - - - Fish soup containing 25 % or more by weight of fish

.1090 // - - - Other

7. The customs duties for the products listed in the table below are as specified.

>TABLE POSITION>

8. The customs duties for the following products will be determined from the actual content declared for the raw materials on which an agricultural duty is applied:

Norwegian Tariff Code // Description of products

1806.2012 // Table cream powders in containers or immediate packages, of a content exceeding 2 kg

1806.2090 // Other (other than ice-cream powders or table cream powders) in blocks, slabs or bars weighing more than 2 kg in liquid, paste, powder, granular or other bulk form in containers or immediate packages, of a content exceeding 2 kg

1806.3100 // Other, in blocks, slabs and bars - filled

1806.3200 // Other, in blocks, slabs and bars - not filled

1806.9010 // Other chocolate, including sugar confectionery, containing cocoa (other than in blocks, slabs and bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packages, of a content exceeding 2 kg

1806.9022 // Table cream powders

1806.9090 // Other edible preparations

2103.9099 // Other sauces and preparations thereof, mixed condiments and mixed seasonings (other than tomato ketchup and other tomato sauce, mustard flour and meal and prepared mustard, mayonnaise and remoulades and mango chutney liquid)

9. The customs duty for products classified within Norwegian codes 0403.1020, 0403.1030 and 0403.9002 (products falling within heading No 0403 containing fruits, nuts and berries) will be calculated on the basis of the standard recipe plus 0,42 NOK/kg.

10. The customs duty for products classified within Norwegian codes 1901.2091 (cake mixes in containers of a net content of 2 kg or more, for the preparation of bakers' wares of heading No 1905) and 1901.2092 (doughs for the preparation of bakers' wares of heading No 1905) will be calculated on the basis of the standard recipe plus 0,37 NOK/kg.

11. The customs duty for products classified within Norwegian code 1901.2099 (mixes for the preparation of bakers' wares of heading No 1905, other than cake mixes) will be calculated subject to the matrix system plus 0,37 NOK/kg, except for products declared as free from gluten for sufferers of coeliac diseases, where the customs duty will be 0,37 NOK/kg.

12. The customs duty for products classified within Norwegian code 1901.9090 (products classified within heading No 1901, except for preparations for infant use put up for retail sale, mixes and doughs for the preparation of bakers' wares of heading No 1905, and malt extract) will be calculated subject to the matrix system plus 0,37 NOK/kg.

13. The customs duty for products classified within Norwegian codes 1902.1100 and 1902.1900 (uncooked pasta, not stuffed or otherwise prepared) will be calculated on the basis of the standard recipe plus 0,14 NOK/kg.

14. The customs duty for products classified within Norwegian code 1902.4000 (couscous) will be calculated on the basis of the standard recipe plus 0,05 NOK/kg.

15. The customs duty for products classified within Norwegian code 1903.0000 (tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms) will be calculated on the basis of the standard recipe plus 0,11 NOK/kg.

16. The customs duty for products classified within Norwegian code 1905.1000 (crispbread) will be calculated on the basis of the standard recipe plus 0,85 NOK/kg.

17. The customs duty for products classified within Norwegian code ex 2104.2000 (homogenised composite food preparations, not for infant use) will be calculated subject to the matrix system plus 1,02 NOK/kg, whilst the customs duty for products classified within Norwegian code ex 2104.2000 (homogenised composite food preparations, for infant use) will be calculated subject to the matrix system plus 0,40 NOK/kg.

18. The customs duty for products classified within Norwegian code 2105.0010 (ice cream and other edible ice containing cocoa) will be calculated on the basis of the standard recipe plus 0,37 NOK/kg.

19. The customs duty for products classified within Norwegian code 2105.0020 (ice cream containing edible fats) will be calculated on the basis of the standard recipe plus 0,94 NOK/kg.

APPENDIX Quantities and recipes referred to in paragraph 5

(per 100 kg of goods)

>TABLE POSITION>

(per 100 kg of goods)

Quantities to be taken into account within the bands - other than milk products

Banding // To be applied

Starch/glucose //

0 - 5 // 0

5 - 15 // 12,5 (3,13 NOS + 9,38 PS)

15 - 25 // 22,5 (5,63 NOS + 16,88 PS)

25 - 50 // 43,75 (10,94 NOS + 32,81 PS)

50 - 75 // 68,75 (17,19 NOS + 51,56 PS)

75 - > // 100 (25 NOS + 75 PS)

Flour/meal of cereals //

0 - 5 // 0

5 - 15 // 12,5

15 - 25 // 22,5

25 - 35 // 32,5

35 - 45 // 42,5

45 - 55 // 52,5

55 - 65 // 62,5

65 - 75 // 72,5

75 - > // 115

Meat //

0 - 3 // 0

3 - 6 // 5,25

6 - 10 // 7,5

10 - 15 // 12,5

15 - 20 // 17,5

20 - > // 50

Cheese //

0 - 3 // 0

3 - 5 // 4,5

5 - 10 // 8,75

10 - 15 // 13,75

15 - 20 // 18,75

20 - 30 // 27,5

30 - 50 // 45

50 - > // 60

Egg //

0 - 3 // 0

3 - 5 // 4,5

5 - 10 // 8,75

10 - 15 // 13,75

15 - 20 // 18,75

20 - 30 // 27,5

30 - 50 // 45

50 - > // 60

Berries //

0 - 3 // 0

3 - 5 // 4,5

5 - 10 // 8,75

10 - 15 // 13,75

15 - 20 // 18,75

20 - 30 // 27,5

30 - 50 // 45

50 - > // 60

>TABLE POSITION>

TABLE II

HS heading No // Description of products

0901 // Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion

0902 // Tea

1302 // Vegetables saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:

// - Vegetable saps and extracts:

.12 // - - Of liquorice

.13 // - - Of hops

.20 // - Pectic substances, pectinates and pectates:

ex .20 // - - Containing less than 5 % by weight of added sugar

// - Mucilages and thickeners, whether or not modified, derived from vegetable products:

.31 // - - Agar-agar

.32 // - - Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds

.39 // - - Other

1404 // Vegetable products not elsewhere specified or included

.20 // - Cotton linters

1516 // Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:

.20 // - Vegetable fats and oils and their fractions:

ex .20 // - - Hydrogenated caster oil, so called "opal-wax"

1518 // Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas otherwise chemically modified, excluding those of heading No 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:

ex 1518 // - Linoxyn

1520 // Glycerol, crude; glycerol waters and glycerol lyes 1

1521 // Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured

1522 // Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes 2

1803 // Cocoa paste, whether or not defatted

1804 // Cocoa butter, fat and oil

1805 // Cocoa powder, not containing added sugar or other sweetening matter

2002 // Tomatoes prepared or preserved otherwise than by vinegar or acetic acid:

.90 // - Other

2008 // Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:

// - Other, including mixtures other than those of subheading No 2008 19:

.91 // - - Palm hearts 3

2101 // Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

// - Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

.11 // - - Extracts, essences and concentrates

.12 // - - Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

ex .12 // - - - Containing no milk fats, milk proteins, sugar or starch or containing by weight less than 1,5 % milk fat, 2,5 % milk proteins, 5 % sugar or 5 % starch

.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:

ex .20 // - - Containing no milk fats, milk proteins, sugar or starch or containing by weight less than 1,5 % milk fat, 2,5 % milk proteins, 5 % sugar or 5 % starch

.30 // - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:

ex .30 // - - Roasted chicory; extracts, essences and concentrates of roasted chicory

2103 // Sauces and preparations thereof; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

.10 // - Soya sauce

.30 // - Mustard flour and meal and prepared mustard:

ex .30 // - - Mustard flour and meal; prepared mustard containing less than 5 % by weight of added sugar

.90 // - Other:

ex .90 // - - Mango chutney, liquid

2201 // Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter not flavoured; ice and snow

2208 // Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages:

.20 // - Spirits obtained by distilling grape wine or grape marc

.30 // - Whiskies

.70 // - Liqueurs and cordials:

ex .70 // - - Other than liqueurs containing more than 5 % by weight of added sugar

.90 // - Other:

ex .90 // - - Other than aquavit

(1) For Norway, products for feed purpose classified within this heading are covered by Table I.

(2) For Norway, degras for feed purpose classified within this heading is covered by Table I.

(3) For Norway, palm hearts for feed purpose classified within this subheading are covered by Table I.

DECLARATION BY THE EC AND NORWAY

Made at the time of the adoption by the EEA Joint Committee of decision No ... on ...

The EC and Norway declare that, as regards Article 2 of decision No ... on ..., the non-agricultural component of customs duties on products in Table I of Protocol 3 shall be eliminated. To this end, they agree that talks should begin as soon as possible and should be concluded within one year from the entry into force of decision No ... with a view to implementation of the corresponding Joint Committee decision on 1 July 2004 at the latest. They recognise that any derogation would be entirely exceptional, narrowly defined, confined to a very limited number of products, temporary and subject to regular review.

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