COMMISSION OF THE EUROPEAN COMMUNITIES 
C0M(91) 196 final 
Brussels, 14 June 1991 
Proposal for a 
COUNCIL REGULATION (EEC) 
amending Regulation (EEC) No 2658/87 
on the tariff and statistical nomenclature 
and on the Common Customs Tariff 
(presented by the Commission) 
m 
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[Ogy PCHQKANDUH 
In the framework of the wultilaterial GATT negotiations on the 
introduction of the harmonized system, customs duties on the 
import of certain inedible animal and vegetable fats and oils 
were increased. This increase in customs duties is proving 
disadvantageous to the Community's economic operators. 
It is for this reason that, since 1 July 1990, the customs 
duty has been suspended to a rate of 2% (0J L 164 of 
29.6.1990). ' 
It appears more appropriate, for better management, to 
introduce this suspended rate into the Common Customs Tariff 
by a reduction in the autonomous duty rate. 
1 
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Proposal for a 
COUNCIL REGULATION (EEC) 
amending Regulation (EEC) No 2658/87 
on the tariff and statistical nomenclature 
on the Common Customs Tariff 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European Economic 
Community and in particular Article 28 thereof, 
Having regard to the proposal from the Commission, 
Whereas during the GATT negotiations on the introduction of the 
harmonized system, customs duties on the import of certain inedible 
animal and vegetable fats and oils were increased; 
Whereas this increase in customs duties is proving disadvantageous to 
economic operators; whereas it is therefore expedient to apply the 
customs duties which applied prior to the negotiations; 
Whereas the balance of concessions and obligations under the GATT 
should not, however, be called into question; 
Whereas it is expedient to amend the autonomous customs duties applied 
to these products-, whereas therefore Council Regulation (EEC) 
No 2668/871, as last amended by Regulation (EEC) No ..../..2, should 
be amended accordingly. 
1 OJ No L 256, 7.9.1987, p. 1 
2 OJ No L 
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HAS ADOPTED THIS REGULATION: 
Article 1 
1. The combined nomenclature attached to Regulation (EEC) No 2658/87 
is hereby amended in accordance with the Annex hereto. 
2. The amendments to combined nomenclature subheadings provided for in 
this Regulation shall be applied as Taric subdivisions until their 
insertion in the combined nomenclature under the conditions laid 
down in Article 12 of Regulation (EEC) No 2658/87. 
Article 2 
This Regulation shall enter into force on the third day following that 
of its publication in the Official Journal of the European Communities. 
It shall apply from 1 July 1991. 
This Regulation shall be binding in its entirety and directly 
applicable in all Member States. 
Done at Brussels, For the Council 
The President 
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CN code Description Rate of duty 
autonomous 
(%) or levy 
( AGR) conventional Supplemen­
tary unit 
1518 00 
1518 00 10 
1518 00 31 
1518 00 39 Animal or vegetable fats and oils and their 
fractions, boiled, oxidized, dehydrated, 
sulphurized, blown, polymerized by heat in 
vacuum or in inert gas or 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 : 
- Linoxyn 
Fixed vegetable oils, fluid, mixed, for 
technical or industrial uses other than 
the manufacture of foodstuffs for human 
consumption (1) : 
- - Crude 
- - Other 20 12 
5 (2) 
8 (2) 
(1) L'ntry under this subheading is subject to conditions laid down in the relevant Community 
provisions. 
(2) In certain conditions, the collection of a compensatory amount is provided for in addition 
to customs duty. 
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CN code 
1 
(1) 1518 00 xx 
(2) 1518 00 xx Description 
2 
- Other : 
- - Animal or vegetable fats and oils and 
their fractions, boiled, oxidized, 
dehydrated, sulphurized, blown, polymerized 
by heat in vacuum or in inert gas or 
otherwise chemically modified, excluding 
those of heading No 1516 
- - ether Rate of duty 
autonomous 
(%) or levy 
( AGR) 
3 
15 
2 conventional 
(%) 
4 
12 
12 Supplemen­
tary unit 
5 
(1) Taric codes for 1991: 1518 00 90 * 20 
(2) Taric codes for 1991: 1518 00 90 * 90 
ISSN 0254-14*5 
COM(91) 196 final 
DOCUMENTS 
EN 02 
Catalogue number : CB-CO-91-263-EN-C 
ISBN 92-77-73431-0 
Office for Official Publications of the European Communities 
L-2985 Luxembourg