No C 302/88 Official Journal of the European Communities 28. 11.88 
Proposal for a 
COUNCIL REGULATION (EEC) No ... 
of... 
applying generalized tariff preferences for 1989 in respect of certain agricultural products 
originating in developing countries 
(88/C 302/03) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 113 
thereof, 
Having regard to the proposal from the Commis­
sion ('), 
Having regard to the opinion of the European Parlia­
ment (2), 
Having regard to the opinion of the Economic and 
Social Committee (3), 
Whereas within the context of UNCTAD, the Euro­
pean Economic Community offered to grant tariff pre­
ferences on certain agricultural products of Chapters 1 
to 24 of the Common Customs Tariff which originate 
in developing countries: whereas the preferential treat­
ment proposed in that offer consists, in respect of cer­
tain goods which are subject to the trade arrangements 
laid down in Regulation (EEC) No 3033/80 (4), of a 
reduction in the fixed component of the charge appli­
cable to such goods by virtue of that Regulation, and, 
in respect of products which are subject to the single 
customs duty, of a reduction in such duty; whereas pre­
ferential imports of the products concerned should be 
effected in general without quantitative restrictions; 
Whereas the positive role played by this system in 
improving access for developing countries to the mar­
kets of the preference-giving countries was recognized 
at the ninth session of the UNCTAD Special Com­
mittee on Preferences; whereas it was there agreed that 
the objectives of the generalized preferences scheme 
would not be fully achieved by the end of 1980, that 
consequently it should be prolonged beyond the initial 
period and that an overall review of the system should 
take place in 1990; 
Whereas it is desirable therefore that the Community 
continue to apply generalized tariff preferences, in the 
context of the conclusions reached in UNCTAD and in 
accordance with the intentions expressed in the said 
Committee in particular by all the preference-giving 
countries; 
(') . OJNoC... 
0 OJNoC... 
(3) OJ No C ... 
(4) OJNoL323, 29. 11. 1980, p. 1. Whereas the temporary and non-binding nature of the 
system means that the offer may be withdrawn wholly 
or in part at a later stage, thus maintaining the possibil­
ity of remedying any unfavourable situations which 
might arise, including in the African, Caribbean and 
Pacific States (ACP States) following the implementa­
tion of the system; 
Whereas experience from the application of the Com­
munity scheme in the first 15 years has shown that the 
scheme has to an appreciable extent achieved its 
intended objectives; whereas it is therefore appropriate 
to maintain its fundamental features, namely a reduc­
tion in customs duties without any restriction in the 
quantities imported for certain agricultural products 
listed in Annex II, and a reduction in customs duties 
within the limits of Community tariff quotas for pre­
served pineapples, extracts of coffee and tobacco; 
Whereas, from 1 March 1986, the Kingdom of Spain 
and the Portuguese Republic shall apply the Com­
munity system of generalized preferences, in compli­
ance with Articles 178 and 365 of the Act of Accession; 
Whereas in the multilateral trade negotiations, in 
accordance with paragraph 6 of the Tokyo Declaration, 
the Community reaffirmed that special treatment 
could, whenever possible, be granted to the least devel­
oped among the developing countries: whereas, there­
fore, the agricultural products listed in Annex IV, ori-
ginsting in the least-developed developing countries 
which appear in the list in Annex V to this Regulation, 
should be totally exempt from customs duties; 
Whereas it is necessary to ensure equal and continous 
access for all Community importers to the Commmun-
ity tariff quotas and the uninterrupted application of 
the rate laid down for such quotas to all imports of the 
products concerned into all Member States until the 
quotas are used up; whereas concerning Community 
quotas and with a view to completion of the internal 
market foreseen for 1992, it is not appropriate to pro­
vide for their apportionment amongst Member States; 
whereas it is appropriate, besides, to provide the facil­
ity for the Member States to effect drawings on quota 
amounts with reference to quantities corresponding to 
their needs; 
28. 11. 88 Official Journal of the European Communities No C 302/89 
Whereas, having regard to the rules applying to the 
repayment or remission of import or export duties, and 
in particular to Council Regulation (EEC) No 1430/ 
79(') and Commission Regulation (EEC) No 3040/ 
83 (2) a procedure should be laid down to regularize 
imports actually made within the quotas opened under 
this Regulation and thus provision should be made for 
the Commission to be able to take appropriate mea­
sures ; 
Whereas such methods of administration call for close 
and particularly rapid cooperation between the Mem­
ber States and the Commission; 
Whereas it is expedient that the Community should 
authorize the importation of the products referred to in 
Annex II, originating in the countries and territories 
listed in Annex III, subject to the customs duties given 
in respect of each of them, without quantitative limita­
tions; whereas the benefit of such preferential terms 
should be reserved for products originating in the coun­
tries and territories under consideration, the concept of 
'originating products' being adopted in accordance 
with Commission Regulation (EEC) No 693/88 (3); 
Whereas the Republic of Korea does not treat the Com­
munity on an equal footing with other trade partners 
and whereas it has taken discriminatory measures in 
respect of the Community in the sphere of the protec­
tion of intellectual property; whereas therefore it is 
inappropriate that the Republic of Korea should ben­
efit from the scheme of generalized tariff preferences as 
long as this practice continues; 
Whereas it is necessary to establish complete statistics 
on imports admitted in accordance with the provisions 
of this Regulation and to apply to the collection, pre­
paration and transmission of these statistics Council 
Regulations (EEC) No 1736/75 (4) and (EEC) 
No 3367/87 (5); 
Whereas, since the Kingdom of Belgium, the Kingdom 
of the Netherlands and the Grand Duchy of Luxem­
bourg are united within and jointly represented by the 
Benelux Economic Union, any measure concerning the 
administration of the shares allocated to that economic 
union may be carried out by any one of its members; 
HAS ADOPTED THIS REGULATION: 
Article I 
1. From 1 January to 31 December 1989, the Common 
Customs duties shall be: 
(') OJ No L 175, 12. 7. 1979, p. 1. 
O OJ No L 297, 29. 10. 1983, p. 13. 
0) OJ No L 77, 22. 3. 1988, p. 1. 
(<) OJ No L 183, 14. 7. 1975, p. 3. 
0) OJ No L 321, 11. 11. 1987, p. 3. — partially or totally suspended within the framework 
of global quotas in respect of the products listed in 
Annex I, 
— partially or totally suspended in respect of the prod­
ucts listed in Annex II, 
— totally suspended in respect of the products listed in 
Annex IV. 
Spain and Portugal shall apply on the imports of prod­
ucts referred to above the customs duties established in 
accordance with Articles 178 and 365 of the 1985 Act of 
Accession. 
2. The arrangements laid down in paragraph 1 shall 
apply only in respect of products originating in the 
countries and territories: 
— listed in Annex III, as regards some products in 
Annex I and the products in Annex II, 
— listed in Annex V, as regards the products in 
Annexes I and IV. 
3. The preferences granted by this Regulation are sus­
pended, on a temporary basis, for products originating 
in the Republic of Korea. 
The benefit of the tariff quotas opened for imports of 
unmanufactured tobaccos specified in Annex I is not 
granted for products originating in China. 
4. Preferential entry as provided for in this Regulation 
shall be subject to conformity with the rules of the ori­
gin of products determined by Regulation (EEC) 
No 693/88. 
Entry under the tariff quota opened for imports of 
unmanufactured Virginia 'flue-cured' type tobaccos 
shall be subject to the production of a certificate of 
authenticity issued by one of the authorities listed in 
Annex I to Commission Regulation (EEC) No 4128/ 
87 (*). 
However, in the case of the beneficiary countries and 
territories not listed in Annex II to Regulation (EEC) 
No 4128/87, entry under this tariff quota shall be sub­
ject to the production of a certificate of authenticity 
appearing in the certificate of origin and made out in 
accordance with the procedure referred to in Regula­
tion (EEC) No 693/88. 
Pisco and Singani, listed in Annexes II and IV and fall­
ing within CN code ex 2208 90 51, and Tequila falling 
within CN code ex 2208 90 53, shall qualify for the pre­
ferential system subject to the production of a certifi­
cate of authenticity appearing in the certificate of ori-
(o) OJ No L 387, 31. 12. 1987, p. 1. 
No C 302/90 Official Journal of the European Communities 28. 11.88 
gin and drawn up according to the procedure referred 
to in Regulation (EEC) No 693/88. 
5. The tariff quotas and the partial or total suspen­
sions of duties, without quantitative limitations, shall 
be administered in accordance with the following pro­
visions. 
SECTION I 
Provisions concerning the administration of the global 
Community tariff quotas 
Article 2 
Community imports of the products listed in Annex I 
shall benefit from the customs duties specified for each 
product, within the volumes specified in column 5 of 
that Annex. 
Those imports which enjoy exemption from customs 
duties under other preferential tariff arrangements 
granted by the Community may not be charged against 
these tariff quotas. 
Article 3 
If an importer presents in a Member State a declaration 
of entry into free circulation, including a request for 
preferential benefit for a product listed in Annex I and 
if this request is accepted by the customs authorities, 
the Member State concerned shall inform the Commis­
sion and draw an amount corresponding to its require­
ments. 
The drawing requests, with indication of the date of 
acceptance of the said declarations, must be transmit­
ted to the Commission without delay. 
The drawings are granted by the Commission by refer­
ence to the date of acceptance of the declarations of 
entry into free circulation by the customs authorities of 
the Member State concerned to the extent that the 
available balance so permits. 
If a Member State does not use the quantities drawn, it 
shall return them as soon as possible to the reserve. 
If the quantities requested are greater than the available 
balance of the reserve, allocation shall be made on a 
pro rata basis with respect to the requests. Member 
States shall be informed by the Commission in accord­
ance with the same procedures. 
Article 4 
1. The Commission shall keep account of the quanti­
ties drawn by the Member States conforming to Article 3 and shall inform each of them as soon as it 
receives notification of the exhausting of the volumes 
opened. It shall ensure that the drawing which uses up 
any of these quotas is limited to the balance available 
and, to this end, specify the amount to the Member 
State which proceeds to the last drawing. 
The fact that the quota amounts have been used shall 
forthwith be brought to the notice of Member States. 
This communication shall be the subject of a publica­
tion in the Official Journal of the European Communi­
ties, C Series. 
2. The Member States shall take all the appropriate 
measures to ensure that the drawings that they effect 
pursuant to Article 3 may be charged without interrup­
tion against the quota amounts. 
Each Member State shall guarantee free access to these 
amounts to the importers of the products in question as 
far as the balance of the volumes opened permits. 
Article 5 
By 28 February 1990 at the latest, Member States shall 
notify the Commission of the final total of the quanti­
ties at 31 December 1989. 
Up to the limit of the balances remaining, and at the 
request of the Member States, the Commission shall 
authorize the Member States to make any necessary 
regularization of the quantities charged against imports 
actually made during the period referred to in Article 1 
(1). The Commission shall inform the Member States 
thereof. 
SECTION II 
Products of Chapters 1 to 24 of the Common Customs 
Tariff imported without quantitative limitations 
Article 6 
1. Community imports of the products listed in 
Annex II originating in the countries listed in Annex 
III shall benefit from the customs duties specified for 
each product. 
2. The products listed in Annex IV originating in the 
countries listed in Annex V shall be imported into the 
Community free of customs duties without prejudice to 
the levying of additional duties which may be appli­
cable. 
Article 7 
Where the Commission finds that imports of products 
benefiting from the treatment provided for in Article 6 
28. 11.88 Official Journal of the European Communities No C 302/91 
are imported into the Community in quantities or at 
prices which place or are likely to place Community 
producers of similar or directly competitive products at 
a serious disadvantage, the levying of customs duties 
applied within the Community may be reintroduced in 
whole or in part on imports of the products in question 
from the country or countries or territory or territories 
which are the cause of such disadvantage. Such mea­
sures may also be taken in the event of actual or poten­
tial serious disadvantage which is confined to a single 
region of the Community. 
Article 8 
1. The Commission may decide, by means of a Regu­
lation, to reintroduce the levying of customs duties for 
a specified period, in order to ensure that Article 7 is 
applied. 
2. Where action on the part of the Commission is 
requested by a Member State, the former shall give its 
decision within a period of not more than 10 working 
days from the date of receipt of the request and shall 
inform the Member State of this decision. 
3. Each Member State may refer the measure taken by 
the Commission to the Council within a period of 10 
working days following the date on which it was noti­
fied. The fact that the matter is referred to the Council 
shall not cause the measure to be suspended. The 
Council shall meet immediately. It may, acting on a 
qualified majority, amend or rescind the measure in 
question. 
Article 9 
Articles 7 and 8 shall prejudice neither the application 
of the safeguard clauses adopted under the common agricultural policy pursuant to Article 43 of the Treaty 
nor those adopted under the common commercial 
policy pursuant to Article 113 of the Treaty. 
SECTION III 
General provisions 
Article 10 
The Member States shall, within six weeks of the end 
of each quarter, at the latest, forward to the Statistical 
Office of the European Communities the statistical 
results for the products entered for free circulation in 
the reference quarter under a generalized preferential, 
treatment in accordance with the provisions of the the 
present Regulation. These results; transmitted accord­
ing to the headings of the combined nomenclature and 
where applicable of the TARIC shall show the country 
of origin, value, quantity and any supplementary units 
as defined by Regulations (EEC) No 1736/75 and 
(EEC) No 3367/87. 
Article 11 
The Commission shall see that the Statistical Office of 
the European Communities ensures the publication of 
the annual statements of set-off. 
Article 12 
Member States and the Commission shall cooperate 
closely to ensure compliance with this Regulation. 
Article 13 
This Regulation shall enter into force on 1 January 
1989. 
This Regulation shall be binding in its entirety and directly applicable in all Member 
States. 
Done at Brussels,.. 
For the Council 
The President 
No C 302/92 Official Journal of the European Communities 28. 11.88 
ANNEX I 
List of products subject to Community preferential tariff quotas 
Order No 
(1) 
50.0015 
50.0025 
50.0030 
50.0040 
50.0050 CN code 
(2) 
ex 2008 20 51 
ex 2008 20 59 
ex 2008 20 71 
ex 2008 20 79 
ex 2008 20 91 
ex 2008 20 99 
ex 2008 20 51 
ex 2008 20 59 
ex 2008 20 71 
ex 2008 20 79 
ex 2008 20 91 
ex 2008 20 99 
ex2101 1011 
2401 10 10 
2401 20 10 
2401 10 50 
2401 10 70 
2401 10 80 
2401 10 90 
2401 20 50 
2401 20 70 
2401 20 80 
2401 20 90 
2401 10 20 
2401 10 30 
2401 10 41 
2401 10 49 
2401 10 60 
2401 20 20 
2401 20 30 
2401 20 41 
2401 20 49 
2401 20 60 Description 
(3) 
Preserved pineapples, in slices, half slices or spirals 
Preserved pineapples, other than in slices, half slices 
or spirals 
Extracts of coffee, obtained by a water method of 
extraction from roasted coffee, put in powder form, 
granulated, in, grains, in tablets or in a similar solid 
form 
Unmanufactured tobacco 
— Flue-cured Virginia type 
Unmanufactured tobacco 
— Other, excluding the sun-cured oriental type 
Unmanufactured tobacco 
— Light air-cured Burley type; light air-cured Mary­
land type and fired-cured 
— Sun-cured oriental type Rate of duty 
(4) 
15% 
+ ADS/Z0) 
12% 
+ ADS/ZC) 
9% 
6 % with min. of 
16 ECU and max. 
of27ECU/100kg 
net weight 
or 
0% 
(countries listed in 
Annex V) 
14% with min. of 
28 ECU and max. 
of 31 ECU/100 kg 
net weight 
or 
0% 
(countries listed in 
Annex V) 
0% 
(countries listed in 
Annex V) Quota amount 
(tonnes) 
(5) 
32 850 
47 320 
19 200 
66 950 
20 000 
(') Additional duty on sugar. To be levied where the sugar content exceeds 17% by weight in the case of products falling within CN code ex 
2008 20 51 and 19 % by weight for products of CN code ex 2008 20 71. 
28. 11.88 Official Journal of the European Communities No C 302/93 
ANNEX II 
List of products falling within Chapters 1 to 24 originating in developing countries and territories to which 
the generalized tariff preferences will apply (a) (b) (c) (d) 
Order 
No 
(1) 
52.0010 
52.0020 
52.0030 
52.0040 
52.0050 
52.0060 
52.0070 
52.0080 
52.0090 
52.0100 
52.0110 
52.0120 
52.0130 
52.0140 
52.0150 
52.0160 
52.0170 CN code 
(2) 
0101 19 10 
0101 1990 
0203 11 90 
0203 12 90 
0203 19 90 
0203 2190 
0203 22 90 
0203 29 90 
0206 1099 
0206 2100 
0206 29 99 
0206 80 91 
0206 90 91 
0208 10 90 
ex 0208 90 30 
0208 20 00 
0208 90 10 
0208 90 90 
0301 10 90 
0301 91 00 
ex 0301 99 90 
0302 11 00 
0302 21 10 
0302 2130 
0302 65 
0302 70 00 Description 
(3) 
Live horses 
Horses, for slaughter (e) 
Other 
Meat of swine, fresh, chilled or frozen 
Edible offal fresh, chilled or frozen 
Of bovine animals 
Of horses, asses, mules and hinnies 
Other meat and edible meat offal, fresh, chilled or frozen 
Of furred game 
Of frogs logs 
Of domestic pigeons 
Other 
Live fish 
Ornamental saltwater fish 
Trout 
Sharks 
Atlantic halibut and lesser or Greenland halibut 
Fish, fresh or chilled 
Trout 
Lesser of Greenland halibut 
Atlantic halibut 
Dogfish and other sharks 
Livers and roes Rate of duty 
(4) 
2% 
12% 
Free 
2% 
5% 
Free 
5% 
Free 
Free(**) 
10%(**) 
4%(**) 
10%(**) 
4%(**) 
5 % (**) 
Note: The terms expressed in the 'Rate of duty' columaare explained under 'Abbreviations' at the end of this list. 
(a) Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the designation of the products is to be considered 
as having no more than an indicative value, the preferential scheme being determined, within the context of this Annex, by the application of the 
CN code. Where ex CN codes positions are indicated, the preferential scheme is to be determined by application of the CN code and correspond­
ing description taken together. 
(b) Preferences are not to be granted in respect of products marked with one asterisk, originating in China. 
(c) Preferences are not to be granted in respect of products marked with two asterisks, originating in Greenland. 
(d) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension of the Common Customs Tariff are 
only taken entries. 
(e) Entry under this CN code is subject to conditions laid down in the relevant Community provisions. 
No C 302/94 Official Journal of the European Communities 28. 11. 88 
(1) 
52.0180 
52.0190 
52.0200 
52.0210 
52.0220 
52.0230 
52.0240 
52.0250 
52.0260 
52.0270 
52.0280 
52.0290 
52.0300 
52.0310 
52.0320 
52.0330 
52.0340 
52.0350 
52.0360 
52.0370 
52.0380 
52.0390 
52.0400 
52.0410 
52.0420 
52.0430 
52.0440 
52.0450 
52.0460 
52.0470 
52.0480 
52.0490 (2) 
0303 21 00 
0303 31 10 
0303 31 30 
0303 75 
0303 80 00 
0304 10 11 
0304 20 11 
ex 0304 10 99 
0304 20 61 
ex 0304 20 99 
ex 0304 90 99 
ex 0305 30 90 
0305 59 70 
0305 69 30 
0305 69 50 
ex 0305 69 90 
0306 11 00 
0306 12 
0306 13 10 
0306 13 90 
0306 14 
0306 19 10 
ex 0306 19 90 
0306 21 00 
0306 22 
0306 23 10 
0306 23 90 
0306 24 
0306 29 10 
ex 0306 29 90 
0307 21 00 
ex 0307 29 90 
0307 31 10 
0307 31 90 
0307 39 10 (3) 
Fish, frozen 
Trout 
Lesser of Greenland halibut 
Atlantic halibut 
Dogfish and other sharks 
Livers and roes 
Fish fillets and other fish meat fresh, chilled or frozen 
Frozen saltwater fish 
Of trout 
Of shark and Atlantic or lesser Greenland halibut 
Of dogfish and other sharks 
Of halibut 
Of sharks 
Of Atlantic or lesser Greenland halibut 
Fish, dried, salted or in brine, smoked fish, whether or not cooked before or during the 
smoking process 
Fillets of Hilsa spp., in brine 
Atlantic halibut 
Pacific salmon 
Hilsa spp. 
Crustaceans 
Rock lobster and other sea crawfish 
Lobsters 
Shrimps and prawns 
Other shrimps and prawns 
Crabs 
Freshwater crayfish 
Perullus spp. 
Rock lobster and other sea crawfish 
Lobsters 
Shrimps and prawns 
Other shrimps and prawns 
Crabs 
Freshwater crayfish 
Perullus spp. 
Scallops 
Mussels 
Other molluscs 
Mussels (4) 
10%(**) 
4%(**) 
5%(**) 
10%(**) 
4%(**) 
I0%(**) 
4%(**) 
10%(**) 
2%(**) 
8%(**) 
7 % (**) 
4%(**) 
4,5%(**) 
4%(**) 
7%(**) 
4%(**) 
4%(**) 
4%(**) 
5,5%(**) 
4%(**) 
5,5%(**) 
28.11.88 Official Journal of the European Communities No C 302/95 
(1) 
52.0500 
52.0510 
52.0520 
52.0530 
52.0540 
52.0550 
52.0560 
52.0570 
52.0580 
52.0590 
52.0600 
52.0610 
52.0620 
52.0630 
52.0640 
52.0650 
52.0660 
52.0670 
52.0680 
52.0690 
52.0700 (2) 
0307 39 90 
0307 41 
0307 49 11 
0307 49 19 
0307 49 31 
0307 49 33 
0307 49 39 
0307 49 51 
0307 49 71 
0307 49 91 
0307 49 99 
0307 51 00 
0307 59 10 
0409 
ex 0410 
ex 0410 
0505 10 90 
0505 90 00 
0509 00 90 
0602 10 90 
0602 99 30 
0602 99 49 
0602 99 59 
ex 0602 99 70 
ex 0602 99 70 
ex 0602 99 99 
0603 10 13 
0603 10 15 
ex 0603 10 29 
0603 10 55 
ex 0603 10 69 
ex 0603 90 00 
ex 0603 90 00 
ex 0604 10 90 
0604 91 10 
0604 91 90 (3) 
Other molluscs 
Cuttlefish and squid 
Cuttlefish 
Squid 
Cuttlefish 
Squid 
Octopus 
Natural honey 
Edible products of animal origin, not elsewhere specified or included 
Royal jelly 
Other 
Skins and other parts of birds, with their feathers or down, powder and waste of feath­
ers or parts of feathers 
Feathers of a kind used for stuffing; down 
Other 
Natural sponges of animal origin 
Other 
Other live plants (including their roots), cuttings and slips 
Unrooted cuttings and slips 
Other 
Trees and shrubs, excluding fruit and forest trees and shrubs; other live plants, cuttings 
and roots, excluding perennial plants (yucca and cacti) 
Yuccas and cactuses, not planted in pots, tubs, boxes or the like 
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental pur­
poses, fresh, dried, dyed, bleached, impregnated or otherwise prepared 
Fresh carnations from 1 June to 31 October 
Orchids and anthurium 
Other 
Cut flowers, not further prepared than dried 
Cut flowers, dyed, bleached, impregnated or otherwise prepared 
Foliage, branches and other parts of plants, without flowers or flower buds, and 
grasses, mosses and lichens, being goods of a kind suitable for bouquets or for orna­
mental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared 
Fresh (4) 
4%(**) 
5,5%(**) 
4%(**) 
25% 
4% 
2% 
Free 
Free 
6% 
12% 
8% 
22% 
15% 
7% 
15% 
7% 
No C 302/96 Official Journal of the European Communities 28. 11.88 
(1) 
52.0710 
52.0720 
52.0730 
52.0740 
52.0750 
52.0760 
52.0770 
52.0780 
52.0790 
52.0800 
52.0810 
52.0820 
52.0830 
52.0840 
52.0850 
52.0860 
52.0870 
52.0880 
52.0890 
52.0900 
52.0910 (2) 
ex 0604 10 90 
0604 99 10 
0604 99 90 
0706 90 30 
ex 0709 20 00 
0709 30 00 
ex 0709 40 00 
0709 60 99 
ex 0709 90 70 
ex 0709 90 90 
ex 0709 90 90 
0710 40 00 
0710 80 59 
ex 0710 80 90 
071190 30 
071190 10 
ex 071190 70 
ex 071190 70 
ex 0712 30 00 
ex 0712 90 90 
ex 0712 90 90 
0713 1090 
ex 0713 10 90 
ex 0713 20 90 
0713 3190 
0713 32 90 
0713 33 90 
0713 39 90 
0713 50 90 
ex 0713 90 90 (3) 
Not further prepared than dried 
Other 
Horse-radish (Cochlearia armoracia) 
Other vegetable, fresh or chilled 
Asparagus, from 1 October to 31 January 
Aubergines, from 1 January to 31 March 
Celery, other than celery sticks, from 1 January to 31 March 
Pimento 
Courgettes, from 1 January to the last day of February 
Other, excluding parsley, from 1 January to 31 March 
Pumpkins and courgettes, from 1 January to the last day of February 
Okra 
Vegetables (uncooked or cooked by steaming or by boiling in water), frozen 
Maize 
Pimento 
Other — Okra 
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 imme­
diate consumption 
Maize 
Pimento 
Okra 
Bamboo shoots 
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 
Mushrooms excluding cultivated mushrooms 
Horse-radish (Cochlearia armoracia) 
Okra 
Dried leguminous vegetables, shelled, whether or not skinned or split 
Other 
Chickpeas of the species Cicearientinum 
Beans of the genus Phaseolus 
Other (4) 
2% 
14% 
13% 
12% 
9% 
5% 
9% 
Free 
3 % + MOB 
5% 
13% 
3 % + MOB 
5% 
Free 
6% 
•4% 
Free 
7% 
2% 
Free 
3% 
28. 11.88 Official Journal of the European Communities No C 302/97 
(1) 
52.0920 
52.0930 
52.0940 
52.0950 
52.0960 
52.0970 
52.0980 
52.0990 
52.1000 
52.1010 
52.1020 
52.1030 
52.1040 
52.1050 
52.1060 
52.1070 
52.1080 
52.1090 
52.1100 
52.1110 
52.1120 
52.1130 
52.1140 
52.1150 (2) 
ex 0713 90 90 
ex 0714 20 00 
0714 90 90 
0801 10 10 
0801 10 90 
0802 50 00 
0802 90 10 
0802 90 30 
0802 90 90 
0803 00 90 
ex 08*04 10 00 
ex 0804 40 10 
ex 0804 40 90 
ex 0804 50 00 
ex 0804 50 00 
ex 0805 20 10 
ex 0805 20 30 
ex 0805 20 50 
ex 0805 20 70 
ex 0805 20 90 
ex 0805 30 90 
ex 0807 10 10 
0807 20 00 
0809 40 90 
0810 20 90 
081030 90 
0810 40 30 
0810 40 50 
0810 4090 
ex 0810 90 90 
ex 0810 90 90 
ex 0810 90 90 
ex 081090 90 (3) 
Other 
Cajan peas of the species Cajanus cajan 
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other similar roots 
and tubers with high starch or inulin content, fresh or dried, whole or sliced; sago pith 
Sweet potatoes for human consumption (e) 
Other 
Coconuts 
Pistachios 
Pecans 
Areca (or betel) and cola 
Other nuts 
Dried bananas, including plantains 
Dates 
For industrial transformation, excluding the manufacture of alcohol, or for condition­
ing for retail sale in immediate packings with a net capacity of 11 kg or less (e) 
Avocados, from 1 December to 31 May 
Avocados, from 1 June to 30 November 
Guavas and mangosteens 
Mangoes 
Clementines, from 15 May to 15 September 
Mandarins (including tangerines and satsumas); wilkings and other similar citrus hy­
brids, from 15 May to 15 September 
Limes (Citrus aurantifolia var. lumio and var. limetta) 
Watermelons, from 1 November to 30 April 
Pawpaws 
Sloes 
Other berries 
Bilberries of the species Vaccinium myrtillus 
Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum 
Other berries 
Rose-hip fruit 
Other stone fruit 
Other fruit (4) 
Free 
Free 
Free 
Free 
Free 
8% 
3,5 % 
6% 
Free 
4% 
16% 
9,6 % 
6,5 % 
Free 
7% 
5% 
Free 
3% 
5% 
Free 
7% 
6% 
(e) Entry under this CN code is subject to conditions laid down in the relevant Community provisions. 
No C 302/98 Official Journal of the European Communities 28. 11. 88 
(1) 
52.1160 
52.1170 
52.1180 
52.1190 
52.1200 
52.1210 
52.1220 
52.1230 
52.1240 
52.1250 
52.1260 
52.1270 
52.1280 
52.1290 
52.1300 
52.1310 
52.1320 (2) 
0811 20 59 
0811 20 90 
0811 90 50 
081190 70 
ex 081190 90 
ex 081190 90 
ex 081190 90 
ex 081120 11 
ex 081190 10 
ex0811 20 19 
ex 081190 30 
0812 90 30 
0812 90 40 
ex 0812 90 90 
ex 0812 90 90 
0813 1000 
0813 40 30 
0813 40 50 
ex 0813 40 90 
0814 00 00 
0901 11 00 
0901 12 00 (3) 
Fruit and nuts, incooked or cooked by steaming or boiling in water, frozen, whether or 
not containing added sugar or other sweetening matter 
Blackberries (brambleberries), mulberries 
Other berries 
Bilberries (fruit of the species Vaccinium myrtillus) 
Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium 
Quinces 
Fruit falling within heading Nos0801, 0803, 0804 (except figs and pineapples), 
0805 40 00, 0807 20 00, 0810 40 10, 0810 40 50, 0810 90 10, 0810 90 90 and 0810 40 90 
Rose-hip fruit 
Fruit falling within heading Nos0801, 0803, 0804 (except figs and pineapples), 
0805 40 00, 0807 20 00, 08104010, 08104050, 08103090, 08102090, 08104090, 
0810 90 10 and 0810 90 90 
Fruit falling within heading Nos0801, 0803, 0804 (except figs and pineapples), 
0805 40 00, 0807 20 00, 08104010, 08104050, 08103090, 08102090, 08104090, 
0810 90 10 and 0810 90 90 
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 im­
mediate consumption 
Pawpaws 
Bilberries (fruit of the species Vaccinium myrtillus) 
Quinces 
Fruit falling within heading Nos0801, 0803, 0804 (excluding figs and pineapples), 
0805 40 00, 0810 40 10, 0810 40 50, 0810 40 90, 0810 30 90, 0810 20 90, 0810 90 10 and 
0810 90 90 
Fruit, dried, other than that of heading Nos0801 to 0806; mixtures of nuts or dried 
fruits of this chapter 
Apricots 
Pears 
Pawpaws 
Tamarind (pods, pulp) 
Rose-hip fruit 
Peel of citrus fruit or melons, fresh, frozen, dried or provisionally preserved in brine, in 
sulphur water or in other preservative solutions 
Coffee, not roasted, not decaffeinated 
Coffee, not roasted, decaffeinated (4) 
8% 
6% 
7% 
2% 
10% 
6% 
Free 
6 % + AGR 
6% 
Free 
2% 
4% 
Free 
5,5 % 
4% 
Free 
Free 
4,5 % 
8,5 % 
28. 11. 88 Official Journal of the European Communities No C 302/99 
(1) 
52.1330 
52.1340 
52.1350 
52.1360 
52.1370 
52.1380 
52.1390 
52.1400 
52.1410 
52.1420 
52.1430 
52.1440 
52.1450 
52.1460 
52.1470 
52.1480 
52.1490 
52.1500 
52.1510 
52.1520 
52.1530 
52.1540 
52.1550 (2) 
0901 21 00 
0901 22 00 
0901 30 00 
090140 00 
0902 10 00 
0902 30 00 
0904 11 90 
0904 12 00 
0904 20 39 
0904 20 90 
0906 
0907 
0908 10 90 
0908 20 90 
0909 10 10 
0909 10 90 
0909 30 
0909 40 
0909 50 
091040 13 
0910 40 19 
0910 40 90 
091091 10 
09109190 
09109991 
091099 99 
1106 10 00 (3) 
Coffee roasted, not decaffeinated 
Coffee roasted, decaffeinated 
Coffee husks and skins 
Coffee substitutes containing coffee 
Green tea (not fermented) in immediate packings of a content not exceeding 3 kg 
Black tea (fermented) and partly fermented tea, in immediate packings of a content not 
exceeding 3 kg 
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or 
of the genus Pimenta 
Pepper, neither crushed nor ground, other than for industrial use 
Pepper, crushed or ground 
Pimento of the genus Capsicum, neither crushed nor ground, other than for industrial 
use 
Crushed or ground 
Cinnamon and cinnamon-tree flowers 
Cloves (whole fruits, cloves and stems) 
Nutmeg, other 
Mace, crushed or ground 
Seeds of anise, badian, fennel, coriander, cumin, caraway or juniper 
Seeds of anise 
Seeds of badian 
Seeds of cumin 
Seeds of caraway 
Seeds of fennel or juniper 
Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices 
Thyme neither crushed nor ground, other than wilde thyme 
Thyme crushed or ground 
Bay leaves 
Other spices mixtures, neither crushed nor ground 
Crushed or ground 
Other neither crushed nor ground 
Crushed or ground 
Flour and meal of the dried leguminous vegetables of heading No 0713, of sago or of 
roots or tubers of heading No 0714; flour meal and powder of the products of 
Chapter 8 
Flour and meal of the dried leguminous vegetables of heading No 0713 (4) 
11,5% 
12,5% 
7% 
13% 
Free 
3% 
4% 
5% 
4% 
Free 
10% 
Free 
Free 
7% 
Free 
11% 
13% 
12% 
Free 
3% 
Free 
3% 
2% 
No C 302/100 Official Journal of the European Communities 28. 11.88 
(1) 
52.1560 
52.1570 
52.1580 
52.1590 
52.1600 
52.1610 
52.1620 
52.1630 
52.1640 
52.1650 
52.1660 
52.1670 
52.1680 
52.1690 
52.1700 
52.1710 
52.1720 
52.1730 (2) 
1106 30 10 
ex 1106 30 90 
ex 1106 30 90 
1211 1000 
121190 30 
1212 1091 
1212 1099 
1212 20 00 
121230 00 
1302 12 00 
1302 14 00 
1302 19 30 
1302 19 91 
1302 20 10 
1302 20 90 
1302 3100 
1302 32 10 
1503 00 19 
1503 00 30 
1503 00 90 
1504 10 10 
ex 1504 20 10 
ex 1504 20 10 
ex 1504 30 19 
ex 1504 30 19 (3) 
Flour, meal and powder of bananas 
Flour, meal and powder of chestnuts 
Other than of chestnuts 
Liquorice roots 
Tonquin beans 
Locust bean seeds, not decorticated, crushed or ground 
Other locust bean seeds 
Seaweeds and other algae 
Apricot peach or plum stones and kernels 
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 
Of liquorice 
Of pyrethrum or of the roots of plants conaining rotenone 
Intermixtures of vegetable extracts, for the manufacture of beverages or of food prepar­
ations 
Other medicinal 
Pectic substances, pectinates and pectates 
Dry, excluding apple, pear and quince pectic substances 
Other, excluding apple, pear and quince, pectic substances 
Agar-agar 
Mucilages and thickeners, whether or not modified, derived from locust beans, locust 
bean seeds 
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil not emulsified or mixed or 
otherwise prepared 
Lard stearin and oleostearin other than for industrial uses 
Tallow oil for industrial uses other than the manufacture of foodstuffs for human con­
sumption (e) 
Other 
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, 
but not chemically modified 
Fish-liver oils and their fractions of a vitamin A content not exceeding 2 500 IU/g 
Fats and oils and their fractions, of fish, other than liver oils; solid fractions in imme­
diate packings of a net capacity of 1 kg or less 
Other 
Fats and oils and their fractions, of marine mammals; solid fractions, in immediate 
packings of a net capacity of 1 kg or less 
Other (4) 
Free 
7,5 % 
2% 
Free 
Free 
6% 
Free 
Free 
12% 
7% 
Free 
Free 
4% 
Free 
16% 
11% 
16% 
11 % 
(e) Entry under this CN code is subject to conditions laid down in the relevant Community provisions. 
28. 11. 88 Official Journal of the European Communities No C 302/101 
(1) 
52.1740 
52.1750 
52.1760 
52.1770 
52.1780 
52.1790 
52.1800 
52.1810 
52.1820 
52.1830 
52.1840 
52.1850 
52.1860 
52.1870 
52.1880 
52.1890 
52.1900 
52.1910 (2) 
1505 
1506 
1507 10 10 
1511 10 10 
1511 1090 
15119011 
151190 19 
151190 99 
1512 11 10 
151221 10 
1513 11 10 
151321 10 
151321 19 
15131191 
15132911 
1513 1199 
15132191 
1513 19 11 
151329 11 
1513 19 19 
1513 29 19 
1513 1930 
151329 30 
1513 1991 
1513 29 50 
1513 1999 
15132991 (3) 
Wool grease and fatty substances derived therefrom (including lanolin) 
Other animal fats and oils and their fractions, whether or not refined, but not chemical­
ly modified 
Soya-bean oil and its fractions 
Crude oil, whether or not degummed for technical or industrial uses other than the 
manufacture of foodstuffs for human consumption (e) 
Palm oil and its fractions 
Crude oil for technical or industrial uses other than the manufacture of foodstuffs for 
human consumption (e) 
Other 
Other 
Solid fractions 
In immediate packings of a net capacity of 1 kg or less 
Other 
Other 
Sunflower-seed or safflower oil and fractions thereof for technical or industrial uses 
other than the manufacture of foodstuffs for human consumption (e) 
Cotton-seed oil and its fractions for technical or industrial uses other than the manu­
facture of foodstuffs for human consumption (e) 
Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not re­
fined, but not chemically modified 
Crude oil 
For technical or industrial uses other than the manufacture of foodstuffs for human 
consumption (e) 
In immediate packings of a net capacity of 1 kg or less 
Other 
Solid fractions 
In immediate packings of a net capacity of 1 kg or less 
Other 
Other 
For technical or industrial uses other than the manufacture of foodstuffs for human 
consumption (e) 
In immediate packings of a net capacity of 1 kg or less 
Other (4) 
Free 
Free 
2,5 % 
2,5 % 
4% 
16% 
11 % 
12% 
2,5 % 
2,5 % 
18% 
7% 
16% 
11% 
6,5 % 
18% 
13% 
(e) Entry under this CN code is subject to conditions laid down in the relevant Community provisions. 
No C 302/102 Official Journal of the European Communities 28. 11.88 
(1) 
52.1920 
52.1930 
52.1940 
52.1950 
52.1960 
52.1970 
52.1980 
52.1990 
52.2000 
52.2010 
52.2020 
52.2030 
52.2040 
52.2050 
52.2060 
52.2070 
52.2080 
52.2090 
52.2100 
52.2110 
52.2120 
52.2130 (2) 
151321 11 
151321 19 
151321 30 
15132191 
15132911 
15132919 
151329 30 
1513 29 50 
15132991 
ex 1514 10 10 
151521 10 
151530 90 
151540 00 
15155011 
151560 90 
151590 10 
151590 40 
15159051 
15159091 
1516 1010 
1516 1090 
151620 10 (3) 
Palm kernel oil for technical or industrial uses other than the manufacture of foodstuffs 
for human consumption (e) 
Babassu oil for technical or industrial uses other than the manufacture of foodstuffs for 
human consumption (e) 
Other in immediate packings of a net capacity of 1 kg or less 
Other palm kernel and coconut oil 
Other solid fractions in immediate packings of a net capacity of 1 kg or less 
Other 
Other for technical or industrial uses other than the manufacture of foodstuffs for hu­
man consumption (e) 
Other in immediate packings of a net capacity of 1 kg or less 
Other palm kernel oil 
Rape, mustard oil and fractions thereof, for technical or industrial uses other than the 
manufacture of foodstuffs for human consumption (e) 
Other fixed vegetable fats and oils (including jojoba oil) and their fractions 
Maize (corn) oil and its fractions for technical or industrial uses other than the manu­
facture of foodstuffs for human consumption (e) 
Castor oil and its fractions, other 
Tung oil and its fractions 
Sesame oil and its fractions for technical or industrial uses other than the manufacture 
of foodstuffs for human consumption (e) 
Jojoba oil and its fractions other than raw oil 
Oiticica oil; myrtle wax and Japan wax; their fractions 
Other oils and their fractions for technical or industrial uses other than the manufacture 
of foodstuffs for human consumption (e) 
Other crude oils, solid, in immediate packings of a net capacity of 1 kg or less 
Other, solid, in immediate packings of a net capacity of 1 kg or less 
Animal or vegetable facts and oils and their fractions, partly or wholly hydrogenated, 
inter-esterified, re-esterified or elaidninized, whether or not refined, but not further pre­
pared 
Animal fats and oils and their fractions, in immediate packings of a net capacity of 
1 kg or less 
Other 
Vegetable fats and oils and their fractions (4) 
2,5 % 
18% 
7% 
16% 
11 % 
6,5 % 
18% 
13% 
2,5 % 
2,5 % 
6% 
Free 
2,5 % 
Free 
2,5 % 
18% 
16% 
11 % 
Free 
(e) Entry under this CN code is subject to conditions laid down in the relevant Community provisions. 
28. 11.88 Official Journal of the European Communities No C 302/103 
(1) 
52.2140 
52.2150 
52.2160 
52.2170 
52.2180 
52.2190 
52.2200 
52.2210 
52.2220 
52.2230 
52.2240 
52.2250 
52.2260 
52.2270 
52.2280 
52.2290 (2) 
15162091 
151620 99 
151790 93 
15180010 
15180031 
1519 1100 
1519 1200 
1519 1300 
1519 1900 
151920 00 
151930 00 
1520 
1521 1090 
152190 10 
152190 99 
1522 00 10 
1522 00 91 
1522 00 99 
1602 20 10 
1602 4190 
1602 42 90 
1602 49 90 
1602 50 90 
ex 1602 90 31 
ex 1602 90 31 (3) 
Vegetable fats and oils and their fractions, in immediate packings of a net capacity of 
1 kg or less 
Other 
Edible mixtures or preparations of a kind used as mould release preparations 
Linoxyn 
Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manu­
facture of foodstuffs for human consumption (e), crude 
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols 
Stearic acid 
Oleic acid 
Tall oil fatty acids 
Other 
Acid oils from refining 
Industrial fatty alcohols 
Glycerol (glycerine), whether or not pure; glycerol waters and glycerol lyes 
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, 
whether or not refined or coloured 
Other than raw 
Spermaceti, whether or not refined or coloured 
Beeswax and other insect waxes, whether or not refined or coloured, other than raw 
Degras; residues resulting from the treatment of fatty substances or animal or vegetable 
waxes 
Degras 
Residues resulting from the treatment of fatty substances or animal or vegetable waxes 
Other 
Oil foots and dregs; soapstocks 
Other 
Other prepared or preserved meat, meat offal or blood 
Goose or duck liver 
Game 
Prepared or preserved bovine tongue 
Game 
Rabbit (4) 
16% 
11 % 
Free 
Free 
2,5 % 
Free 
3% 
Free 
5% 
Free 
Free 
Free 
14% 
8% 
17% 
8% 
14% 
(e) Entry in this CN code is subject to conditions laid down in the relevant Community provisions. 
No C 302/104 Official Journal of the European Communities 28. 11. 88 
(1) 
52.2300 
52.2310 
52.2320 
52.2330 
52.2340 
52.2350 
52.2360 
52.2370 
52.2380 
52.2390 
52.2400 
52.2410 
52.2420 
52.2430 
52.2440 
52.2450 
52.2460 
52.2470 
52.2480 
52.2490 (2) 
ex 1602 90 71 
ex 1602 90 79 
ex 1602 90 71 
1602 90 99 
1603 00 10 
1603 00 30 
1604 1100 
1604 13 90 
1604 14 90 
1604 15 10 
1604 15 90 
1604 19 10 
1604 19 50 
1604 19 91 
1604 20 10 
1604 20 30 
ex 1604 20 50 
ex 1604 20 90 
1604 20 90 
1604 30 10 
1604 30 90 
1605 10 00 
ex 1605 20 00 
1605 30 00 
1605 40 00 
ex 1605 90 10 
1605 90 90 
1702 50 00 
1702 90 10 
1704 10 11 
1704 10 19 
1704 1091 
1704 10 99 (3) 
Other, of sheep 
Other, of goats 
Other 
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 
In immediate packings of a net capacity of 1 kg or less 
In immediate packings of a net capacity of more than 1 kg but less than 20 kg 
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 
Salmon 
Other (than sardines) 
Atlantic bonito (Sarda spp.) 
Mackerel of the species Scomber scombrus and Scomber japonicus 
Mackerel of the species Scomber australasicus 
Salmonidae, other than salmon 
Fish of the species Orcynopsis unicolor 
Fillets, raw, coated with batter or breadcrumbs, deep frozen 
Of salmon 
Of Salmonidae, other than salmon 
Atlantic bonito (Sarda spp). 
Mackerel of the species Scomber scombrus and Scomber jamonicus and fish of the spe­
cies Orcynopsis unicolor 
Other, excluding herrings 
Caviar (sturgeon roe) 
Caviar substitutes 
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved 
Crab 
Shrimps and prawns excluding shrimps of the Crangon spp. type 
Lobster 
Other crustaceans 
Molluscs excluding snails other than seasnails 
Other 
Chemically pure fructose and maltose 
Chewing gum (4) 
18% 
16% 
16% 
5% 
Free 
4%(**) 
9%(**) 
I8%(**) 
19%(**) 
9%(**) 
4% 
19%(**) 
10%(**) 
4%(**) 
18%(**) 
19 %(**) 
9%(**) 
12%(**) 
14%(**) 
6% 
16% 
Free 
2% + 
MOB with 
a max of 
23% 
28. 11. 88 Official Journal of the European Communities No C 302/105 
(1) 
52.2500 
52.2510 
52.2520 
52.2530 
' 52.2540 
52.2550 
52.2560 
52.2570 
52.2580 (2) 
1704 90 10 
1704 90 30 
1704 90 51 
1704 90 55 
1704 90 61 
1704 90 65 
1704 90 71 
1704 90 75 
1704 90 81 
1704 90 99 
1803 10 
1804 
1805 
ex 1806 10 10 
ex 1806 10 30 
ex 1806 10 90 
1806 20 10 
1806 20 30 
1806 20 50 
1806 31 00 
1806 32 10 
1806 32 90 
1806 90 II 
1806 90 19 
1806 90 31 
1806 90 39 
1806 90 50 
ex 1901 10 00 
ex 1901 20 00 
ex 1901 90 90 
ex 1901 90 90 (3) 
Liquorice extract containing more than 10% by weight of sucrose but not containing 
other added substances 
White chocolate 
Pastes, including marzipan 
Throat pastilles and cough drops 
Sugar-coated (panned) goods 
Gum confectionery and jelly confectionery 
Boiled sweets whether or not filled 
Toffees, caramels and similar sweets 
Compressed tablets 
Other 
Cocoa paste, whether or not defatted 
Cocoa butter, fat and oil 
Cocoa powder, not containing added sugar or other sweetening matter 
Chocolate and other food preparations containing cocoa 
Cocoa powder, not otherwide sweetened than by the addition of sucrose 
Other preparations in block slabs or bars weighing more than 2 kg or in liquid, paste, 
powder granular or other bulk form in containers or immediate packings, of a content 
exceeding 2 kg 
Other in blocks, slabs or bars 
Other 
Food preparations of flour, meal, starch or malt extract, not containing cocoa powder 
or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere 
specified or included; food preparations of goods of heading Nos 0401 to 0404, not 
containing cocoa powder or containing cocoa powder in a proportion by weight of less 
than 10 %, not elsewhere specified or included 
Preparations for infant use, put for retail sale, containing malt extract and not less than 
30 % by weight of reducing sugars (expressed as maltose) 
Mixes and doughs for the preparation of bakers' wares of heading No 1905 
Other 
Other preparations based on flour of leguminous vegetables in the form of sun dried 
discs of dough known as 'papad' (4) 
9% 
4% + 
MOB with 
a max 27 % 
+ AD S/Z 
6% + 
MOB with 
a max of 
27% 
+ AD S/Z 
11 % 
8% 
9% 
3% + 
MOB 
9% + 
MOB with 
a max of 
27% 
+ AD S/Z 
Free + 
MOB 
Free 
No C 302/106 Official Journal of the European Communities 28. 11.88 
(1) 
52.2590 
52.2600 
52.2610 
52.2620 
52.2630 
52.2640 
52.2650 
52.2660 
52.2670 
52.2680 
52.2690 
52.2700 
52.2710 
52.2720 
52.2730 
52.2740 (2) 
1903 
1904 10 10 
1904 10 30 
1904 10 90 
1904 90 10 
1904 90 90 
1905 10 00 
1905 20 10 
1905 20 30 
1905 20 90 
1905 40 00 
1905 90 10 
1905 90 20 
1905 90 30 
2001 20 00 
200190 50 
ex 2001 90 90 
2001 90 30 
ex 2001 90 90 
ex 2001 90 90 
2003 20 00 
2004 90 10 (3) 
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, 
pearls, siftings or similar forms 
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, pre-cooked or 
otherwise prepared 
Prepared food obtained by the swelling or roasting of cereals or cereal products 
Of rice 
Of other cereals 
Crispbread 
Gingerbread and the like 
Rusks, toasted bread and similar toasted products 
Matzos 
Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing 
wafers, rice paper and similar products 
Bread 
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vine­
gar or acetic acid 
Onions 
Mushrooms 
Other, excluding 'mixed pickles' and sweet pepper 
Maize 
Palmtree hearts 
Papaye chutney 
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 
Truffles 
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen 
Maize (4) 
2% + 
MOB 
Free + 
MOB 
3% + 
MOB 
2% + 
MOB 
Free + 
MOB with 
a max of 
24% 
+ AD F/M 
Free + 
MOB 
4% + 
MOB 
Free + 
MOB with 
a max of 
20% 
+ AD F/M 
Free + 
MOB 
4% + 
MOB 
14% 
14% 
3% + 
MOB 
7% 
9% 
14% 
3% + 
MOB 
28. 11. 88 Official Journal of the European Communities No C 302/107 
(1) 
52.2750 
52.2760 
52.2770 
52.2780 
52.2790 
52.2800 
52.2810 
52.2820 
52.2830 
52.2840 
52.2850 
52.2860 
52.2870 (2) 
ex 2004 90 30 
ex 2004 90 30 
ex 2004 90 99 
ex 2004 90 99 
ex 2004 90 99 
2005 30 00 
2005 60 00 
2005 80 00 
2005 90 30 
ex 2005 90 90 
ex 2005 90 90 
ex 2006 00 39 
ex 2006 00 90 
ex 2007 10 90 
ex 2007 91 10 
ex 2007 91 30 
ex 2007 9190 
ex 2007 99 39 (3) 
Sauerkraut 
Capers 
Asparagus 
Bamboo shoots 
Other including mixtures 
Other vegetable prepared or preserved otherwise than by vinegar or acetic acid, not 
frozen 
Sauerkraut 
Asparagus 
Maize 
Capers 
Bamboo shoots 
Other Moringa oleifera (drumsticks) 
Fruits, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or 
crystallized) 
Other, with a sugar content exceeding 13 % by weight 
Fruit falling within heading Nos 0801, 0803, 0804 (except figs and pineapples), 
0805 40 00, 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 
0810 90 10 and 0810 90 90 
Other, than with a sugar content exceeding 13 % 
Fruit falling within heading Nos 0801, 0803, 0804 (except figs and pineapples), 
0805 90 00, 0807 20 00, 08104010, 08104050, 08103090, 08102090, 08104090, 
0810 90 10 and 0810 90 90 
Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked 
preparations, whether or not containing added sugar or other sweetening matter 
Other 
Fruit falling within heading Nos 0801, 0803, 0804 (excluding figs and pineapples), 
0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 
0810 90 90 
Jams and marmalades of citrus fruit 
With a sugar content exceeding 30 % by weight, excluding orange jam and marmalade 
With sugar content exceeding 13 % but not exceeding 30 % by weight, excluding orange 
jam and marmalade 
Other, excluding orange jam and marmalade 
With a sugar content exceeding 30 % by weight 
Fruit falling within heading Nos 0801, 0803, 0804 (except figs and pineapples) 
0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 
0810 90 90 (4) 
15% 
12% 
20% 
11% 
Free 
15% 
20% 
3% + 
MOB 
12% 
11% 
Free 
6% + 
AGR 
6% 
8% 
18% + 
AGR 
19% 
8% + 
AGR 
No C 302/108 Official Journal of the European Communities 28. 11. 88 
(1) 
52.2880 
52.2890 
52.2900 
52.2910 
52.2920 
52.2930 
52.2940 
52.2950 
52.2960 
52.2970 
52.2980 
52.2990 
52.3000 
52.3010 
52.3020 (2) 
ex 2007 99 59 
ex 2007 99 90 
2008 1191 
2008 11 99 
ex 2008 19 10 
ex 2008 19 10 
ex 2008 19 90 
ex 2008 19 90 
2008 20 11 
2008 20 19 
2008 20 31 
2008 20 39 
2008 30 11 
2008 30 19 
2008 30 31 
2008 30 39 
2008 30 51 
2008 30 55 
2008 30 71 
2008 30 75 (3) 
With a sugar content exceeding 13 % but not exceeding 30 % by weight 
Fruit falling within heading Nos 0801, 0803, 0804 (except figs and pineapples), 
0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 
0810 90 90 
Other 
Fruit falling within heading Nos 0801, 0803, 0804 (excluding figs and pineapples), 
0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 
0810 90 90 
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 
Ground-nuts 
Other, including mixtures in immediate packings of a net content exceeding 1 kg 
Other including mixtures in immediate packings of a net content exceeding 1 kg 
Almonds, walnuts and hazelnuts 
Other, in immediate packings of a net content not exceeding 1 kg 
Almonds, walnuts and hazelnuts 
Other, in immediate packings of a net content not exceeding 1 kg 
Pineapples, in immediate packings of a net capacity 
Of 1 kg or more, with a sugar content exceeding 17 % by weight 
Other 
Of 1 kg or less, with a sugar content exceeding 19 % by weight 
Other 
Citrus fruit containing added spirit, with a sugar content exceeding 9 % by weight 
Other Citrus fruit 
Containing added sugar, in immediate packings of a net capacity of more than 1 kg 
Grapefruit segments 
Mandarins (including tangerines and satsumas); Clementines, wilkings and other simi­
lar citrus hybrids 
Containing added sugar, in immediate packings of a net capacity of 1 kg or less 
Grapefruit segments 
Mandarins (including tangerines and satsumas), Clementines wilkings and other similar 
citrus hybrids (4) 
8% + 
AGR 
8% 
6% 
12%(*) 
11,5%(*) 
8% 
10% + 
AGR 
10% 
10% + 
AGR 
10% 
25 % + 
AGRor 
ADS/Z 
25% 
9% + 
ADS/Z 
19% + 
AGRor 
ADS/Z 
9% + 
ADS/Z 
18% + 
ADS/Z 
28. 11. 88 Official Journal of the European Communities No C 302/109 
(1) 
52.3030 
52.3040 
52.3050 
52.3060 
52.3070 
52.3080 
52.3090 
52.3100 
52.3110 
52.3120 
52.3130 
52.3140 
52.3150 
52.3160 
52.3170 
52.3180 
52.3190 (2) 
2008 40 11 
2008 40 19 
2008 40 31 
2008 40 21 
2008 40 29 
2008 40 30 
2008 50 11 
2008 50 19 
2008 50 51 
2008 50 31 
2008 50 39 
2008 50 59 
2008 70 11 
2008 70 19 
2008 70 51 
2008 70 31 
2008 70 39 
2008 70 59 
2008 80 11 
2008 80 19 
2008 80 31 
2008 80 39 
2008 9100 
2008 92 11 
2008 92 19 
2008 92 31 
2008 92 39 
ex 2008 92 50 
ex 2008 92 71 
ex 2008 92 91 
ex 2008 92 99 
2008 99 11 
2008 99 19 
2008 99 21 (3) 
Pears with a sugar content exceeding 13 % by weight 
Pears, other 
Apricots with a sugar content exceeding 13 % by weight 
Apricots, other 
Peaches with a sugar content exceeding 13 % by weight 
Peaches, other 
Strawberries 
Strawberries 
Palmtree hearts 
Mixtures 
Mixtures 
Mixtures of two or more fruits falling within heading Nos 0801, 0803, 0804 (except 
figs), 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 
and 0810 90 90 
Mixtures of two or more fruits falling within heading Nos 0801, 0803, 0804 (except 
figs), 0807 20 00, 08104010, 08104050, 08103090, 08102090, 08104090, 08109010 
and 0810 90 90 
Mixtures of two or more fruits falling within headings Nos 0801, 0803, 0804 (except 
figs), 0807 20 00, 0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 
and 0810 90 90 
Mixtures of two or more fruits falling within heading Nos 0801, 0803, 0804 (except 
figs), 0807 20 00, 0810 40 10, 0810 40 50, 0810 20 90, 0810 30 90, 0810 40 90, 0810 90 10 
and 0810 90 90 
Ginger 
Grapes, with a sugar content exceeding 13 % by weight (4) 
25 % + 
AGRor 
ADS/Z 
25% 
25 % + 
AGRor 
ADS/Z 
25% 
25 % + 
AGRor 
ADS/Z 
25% 
25 % + 
AGRor 
ADS/Z 
25% 
7% 
25 % + 
AGRor 
ADS/Z 
25% 
9% + 
ADS/Z 
7% + 
ADS/Z 
9% 
10% 
10% 
25 % + 
AGR 
No C 302/110 Official Journal of the European Communities 28. 11.88 
(1) 
52.3200 
52.3210 
52.3220 
52.3230 
52.3240 
52.3250 
52.3260 
52.3270 
52.3280 
52.3290 
52.3300 
52.3310 
52.3320 
52.3330 
52.3340 
52.3350 
52.3360 
52.3370 
52.3380 (2) 
2008 99 20 
2008 99 31 
2008 99 33 
2008 99 35 
2008 99 39 
2008 99 43 
ex 2008 99 49 
ex 2008 99 49 
2008 99 53 
ex 2008 99 85 
ex 2008 99 99 
2009 20 11 
2009 20 19 
2009 20 91 
2009 20 99 
ex 2009 30 31 
ex 2009 30 39 
2009 30 59 
2009 30 91 
2009 30 95 
2009 30 99 
2009 40 30 
2009 40 91 
2009 40 93 
ex 2009 40 99 (3) 
Other grapes 
Other fruits, with a sugar content exceeding 9 % by weight 
Other containing added spirit 
Grapes, in immediate packings of a net content exceeding 1 kg 
Other, not containing added spirit 
Fruit falling within heading Nos 0801, 0803, 0804 (except figs), 0807 20 00, 0810 40 10, 
0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90 
Tamarind (pods, pulps) 
Grapes 
Maize 
Fruit falling within heading Nos 0801, 0803, 0804 (except figs), 0807 20 00, 0810 40 10, 
0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90 
Fruit juices (including grape must) and vegetable juices, unfermented and not contain­
ing added spirit, whether or not containing added sugar or other sweetening matter 
Grapefruit juices 
Grapefruit juice 
Grapefruit juice 
Citrus fruit juices (excluding lemon juices) containing added sugar 
Citrus fruit juices (excluding lemon juices) not containing added sugar 
Lemon juice, not containing added sugar 
Other citrus fruit juices 
With an added sugar content exceeding 30 % by weight 
With an added sugar content not exceeding 30 % by weight 
Not containing added sugar 
Pineapple juice 
Pineapple juice 
With an added sugar content not exceeding 30 % by weight 
Pineapple juice not containing added sugar (4) 
25% 
25 % + 
AGRor 
ADS/Z 
25% 
18% + 
ADS/Z 
6% + 
ADS/Z 
7% + 
ADS/Z 
19% + 
ADS/Z 
3% + 
MOB 
6% 
28 % + 
AGR 
28% 
7% 
13%(*) 
13% 
14%(*) 
15%(*) 
17% 
17% + 
AGR 
17%(*) 
28. 11. 88 Official Journal of the European Communities No C 302/111 
(1) 
52.3390 
52.3400 
52.3410 
52.3420 
52.3430 
52.3440 
52.3450 
52.3460 
52.3470 
52.3480 (2) 
ex 2009 80 31 
ex 2009 80 39 
ex 2009 80 39 
ex 2009 80 80 
ex 2009 80 80 
ex 2009 80 91 
ex 2009 80 91 
ex 2009 80 93 
ex 2009 80 93 
2009 80 95 
ex 2009 80 99 
ex 2009 80 99 
ex 2009 90 21 
ex 2009 90 51 
ex 2009 90 59 
ex 2009 90 91 (3) 
Other fruit falling within heading Nos 0801, 0803, 0804 (excluding figs and pineap­
ples), 0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 
and 0810 90 90 
Date juice 
Fruit falling within heading Nos 0801, 0803, 0804 (except dates and figs), 0807 20 00, 
0810 40 10, 0810 40 50, 0810 30 90, 0810 20 90, 0810 40 90, 0810 90 10 and 0810 90 90 
Fruit falling within heading Nos 0801, 0803, 0804 (excluding figs), 0807 20 00, 
0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90 
Other fruit and vegetable juices, containing added sugar, excluding apricot and peach 
juice 
Other fruit and vegetable juices with an added sugar content exceeding 30 % by weight 
Fruit falling within heading Nos 0801, 0803, 0804 (excluding figs), 0807 20 00, 
0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90 
Other, excluding apricot and peach juices 
Other fruit and vegetable juices with an added sugar content of 30 % or less, by weight 
Fruit falling within heading Nos 0801, 0803, 0804 (excluding figs), 0807 20 00, 
0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90 
Other, excluding apricot and peach juices 
Other fruit and vegetable juices, not containing added sugar 
Of fruit falling within heading Nos 0801, 0803, 0804 (excluding figs), 0807 20 00, 
0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 0810 90 90 
Other, excluding apricot and peach juices 
Mixtures of juices of a value not exceeding 30 ECU per 100 kg net weight 
Fruit falling within heading Nos 0801, 0803, 0804 (excluding figs and pineapples), 
0807 20 00, 0810 20 90, 0810 30 90, 0810 40 10, 0810 40 50, 0810 40 90, 0810 90 10 and 
0810 90 90 
Mixtures of juices of a value exceeding 30 ECU per 100 kg net weight, excluding mix­
tures containing, either separately or together, over 25 % of grape, citrus fruit, pineap­
ple, apple, pear apple, pear, tomato, apricot or peach juice containing added sugar 
Other 
Mixtures of juices 
Of a value not exceeding 30 ECU per 100 kg net weight, excluding mixtures contain­
ing, either separately or together, over 25 % of grape, citrus fruit, pineapple, apple, pear, 
tomato, apricot or peach juice with an added sugar content exceeding 30 % by weight (4) 
8% + 
AGR 
Free 
8% 
8% 
17% 
8% + 
AGR 
17% + 
AGR 
8% 
17% 
8% 
18% 
8% + 
AGR 
17%(*) 
18%(*) 
17% + 
AGR(*) 
No C 302/112 Official Journal of the European Communities 28. 11.88 
(1) 
52.3490 
52.3500 
52.3510 
52.3520 
52.3530 
52.3540 
52.3550 
52.3560 
52.3570 
52.3580 
52.3590 
52.3600 
52.3610 
52.3620 
52.3630 
52.3640 
52.3650 
52.3660 
52.3670 
52.3680 (2) 
ex 2009 90 93 
ex 2009 90 99 
ex2101 1011 
ex2101 10 19 
ex 2101 20 10 
210130 19 
210130 99 
2102 10 10 
2102 1031 
2102 10 39 
2102 1090 
2102 20 11 
2102 20 19 
2102 20 90 
2102 30 00 
ex 2103 10 00 
ex 2103 20 00 
2103 30 10 
2103 30 90 
ex 2103 90 90 
ex 2103 90 90 
ex 2104 10 00 
2104 20 00 
ex 2106 90 91 
2201 10 00 (3) 
With an added sugar content not exceeding 30 % by weight 
Not containing added sugar 
Extracts, essences and concentrates, of coffee, tea or mate and preparations with a 
basis of these products or with a basis of coffee, tea or mate; roasted chicory and other 
roasted coffee substitutes, and extracts, essences and concentrates thereof 
Essences of coffee 
Extracts, essences or concentrates of tea or mate and preparations with a basis of those 
extracts, essences or concentrates 
Roasted chicory and other roasted coffee substitutes 
Other 
Extracts, essences and concentrates of roasted chicory and other roasted coffee substi­
tutes 
Other 
Yeasts (active or inactive), other single-cell micro-organisms, dead (but not including 
vaccines of heading No 3002); prepared baking powders 
Culture yeast 
Bakers' yeast 
Other yeast 
Inactive yeasts 
In tablet, cube or similar form, or in immediate packings of a net capacity of 1 kg or 
less 
Other 
Prepared baking powder 
Sauces and preparations thereof; mixed condiments and mixed seasoning, mustard 
flour and meal and prepared mustard 
Soya sauce not with a vegetable oil basis 
Sauces with a basis of tomato puree 
Mustard flour 
Prepared mustard 
Products with a tomato ketchup basis 
Other, excluding sauces with a vegetable oil basis 
Soups and broths, in liquid, solid or powder form 
Homogenized composite food preparations 
Dried plasma, obtained from the fresh blood of cattle added to citric sodium, contain­
ing 73,3 % or more but less than 90 % by weight of proteins calculated on the dry prod­
ucts 
Mineral waters and aerated waters (4) 
17%(*) 
18%(*) 
9% 
Free 
2% + 
MOB 
8% 
4% + 
MOB 
10% 
6% 
Free 
3% 
5% 
6% 
Free 
7% 
5% 
11 % 
17% 
Free 
Free 
28.11.88 Official Journal of the European Communities No C 302/113 
(1) 
52.3690 
52.3700 
52.3710 
52.3720 
52.3730 
52.3740 
52.3750 
52.3760 
52.3770 
52.3780 
52.3790 
52.3800 
52.3810 
52.3820 
52.3830 
52.3840 (2) 
2202 10 00 
2202 90 10 
2203 
ex 2208 90 51 
ex 2208 90 53 
2301 20 00 
2302 50 00 
2308 90 90 
2309 10 90 
2309 90 10 
2309 90 99 
2402 10 10 
2402 20 00 
2403 10 00 
2403 9100 
2403 99 10 
2403 99 90 (3) 
Waters including mineral waters and aerated waters, containing added sugar or other 
sweetening matter or flavoured 
Non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009 
Beer made from malt 
Other spirituous beverages in containers holding two litres or less 
Tequila, Pisco and Singani 
Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic inverte­
brates 
Bran, sharps and other residues, of leguminous vegetables 
Vegetable materials and vegetable waste, vegetable residues and by-products; whether 
or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified 
or included 
Other 
Preparation of a kind used in animal feeding 
Other dog or cat food 
Fish or marine mammal solubles 
Other 
Cigars, cheroots and cigarillos 
Cigarettes 
Smoking tobacco 
'Homogenized' or 'reconstituted' tobacco 
Chewing tobacco and snuff 
Other (4) 
6% 
14% 
1,30 ECU 
per hi 
per % vol 
of alcohol 
+ 5 ECU 
per hi 
Free(**) 
3% 
Free 
3% 
Free 
3% 
34 % (*) 
65 % (*) 
85 % (*) 
18%(*) 
45 % (*) 
18%(*) 
Abbreviations: 
AD F/M Additional levy on flour. 
AD S/Z Additional levy on sugar. 
AGR : Levy. 
MOB Variable component. 
No C 302/114 Official Journal of the European Communities 28. 11.88 
ANNEX III 
List of developing countries and territories enjoying generalized tariff preferences (') 
A. INDEPENDENT COUNTRIES 
048 Yugoslavia 
066 Romania 
204 Morocco 
208 Algeria 
212 Tunisia 
216 Libya 
220 Egypt 
248 Senegal 
268 Liberia 
272 Ivory Coast 
276 Ghana 
288 Nigeria 
302 Cameroon 
314 Gabon 
318 Congo 
322 Zaire 
330 Angola 
346 Kenya 
366 Mozambique 
370 Madagascar 
373 Mauritius 
378 Zambia 
382 Zimbabwe 
393 Swaziland 
412 Mexico 
416 Guatemala 
421 Belize 
424 Honduras 
428 El Salvador 432 Nicaragua 
436 Costa Rica 
442 Panama 
448 Cuba 
449 St Christopher and Nevis 
453 Bahamas 
456 Dominican Republic 
459 Antigua and Barbuda 
460 Dominica 
464 Jamaica 
465 St Lucia 
467 St Vincent 
469 Barbados 
472 Trinidad and Tobago 
473 Grenada 
480 Colombia 
484 Venezuela 
488 Guyana 
492 Surinam 
500 Ecuador 
504 Peru 
508 Brazil 
512 Chile 
516 Bolivia 
520 Paraguay 
524 Uruguay 
528 Argentina 
600 Cyprus 
604 Lebanon 608 Syria 
612 Iraq 
616 Iran 
628 Jordan 
632 Saudi Arabia 
636 Kuwait 
640 Bahrain 
644 Qatar 
647 United Arab Emirates 
649 Oman 
662 Pakistan 
664 India 
669 Sri Lanka 
680 Thailand 
690 Vietnam 
696 Kampuchea (Cambodia) 
700 Indonesia 
701 Malaysia 
703 Brunei Darussalam 
706 Singapore 
708 Philippines 
720 China 
728 South Korea 
801 Papua New Guinea 
803 Nauru 
806 Solomon Islands 
815 Fiji 
816 Vanuatu 
(') The code number preceding the name of each beneficiary country or territory is that given in 'Geonomenclature' (Regulation (EEC) No 3639/86 
(OJ No L 336, 29. 11. 1986, p. 46)). 
28. 11. 88 Official Journal of the European Communities No C 302/115 
B. COUNTRIES AND TERRITORIES 
dependent or administered, or for whose external relations Member States of the Community or third 
countries are wholly or partly responsible 
044 Gibraltar 
329 St Helena and St Helena dependencies 
357 British Indian Ocean Territory 
377 Mayotte 
406 Greenland 
408 St Pierre and Miquelon 
413 Bermuda 
446 Anguilla 
454 Turks and Caicos Islands 
457 Virgin Islands of the United States 
461 British Virgin Islands and Montserrat 
463 Cayman Islands 
474 Aruba 
478 Netherlands Antilles 
529 Falkland Islands and Falkland dependencies 
740 Hong Kong 
743 Macao 
802 Australian Oceania (Christmas Island, Cocos (Keeling) Islands, Heard Island and McDonald 
Islands, Norfolk Island) 
808 American Oceania (') 
809 New Caledonia and dependencies 
811 Wallis and Futuna Islands 
813 Pitcairn 
814 New Zealand Oceania (Tokelau and Niue Islands; Cook Islands) 
822 French Polynesia 
890 Polar regions (French Southern and Antarctic Territories, Australian Antarctic Territories, British 
Antarctic Territories) 
Note: The above lists may be amended subsequently to take account of changes in the international 
status of countries or territories. 
(') American Oceania includes: Guam, American Samoa (including Swain's Island), Midway Islands, Johnston and 
Sand Islands, Wake Island and the Trust Territory of the Pacific Islands (the Caroline, Marianas and Marshall 
Islands). 
No C 302/116 Official Journal of the European Communities 28. 11.88 
ANNEX IV 
List of products mentioned in Article 1 (1) (a) (b) 
Order 
No 
(I) 
57.0010 
57.0020 
57.0030 
57.0040 
57.0050 
57.0060 
57.0070 
57.0080 
57.0090 
57.0100 
57.0110 
57.0120 
57.0130 
57.0140 
57.0150 
57.0160 CN-code 
(2) 
0101 
0104 20 10 
0106 
0203 11 90 
0203 12 90 
0203 19 90 
0203 21 90 
0203 22 90 
0203 29 90 
0205 
0206 10 91 
0206 10 99 
0206 21 00 
0206 22 90 
0206 29 99 
0206 30 90 
0206 4199 
0206 49 99 
0206 80 91 
0206 90 91 
0206 80 99 
0206 90 99 
0208 
0210 11 90 
0210 12 90 
0210 19 90 
021090 10 
0210 90 20 
0210 90 49 
0210 90 60 
0210 90 80 
CHAPTER 3 Description 
(3) 
Live horses, asses, mules and hinnies 
Goats, pure breeding animals (c) 
Other live animals 
Meat of swine, fresh, chilled or frozen 
Other than of domestic swine 
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen 
Edible offal, fresh, chilled or frozen: 
Of bovine animals 
Of swine, other than domestic swine 
Of horses, asses, mules or hinnies 
Of sheep and goats 
Other meat and edible meat-offal, fresh, chilled or frozen 
Meat and edible meat offal, salted, in brine, dried or smoked 
Of swine, other than domestic swine 
Of horesemat 
Other meat 
Offal of bovine animals 
Offal of sheep and goats 
Other offal 
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTE­
BRATES 
(a) Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the designation of the products is to be considered 
as having no more than an indicative value, the preferential scheme being determined, within the context of this Annex, by the application of the 
CN code. Where ex CN codes positions are indicated, the preferential scheme is to be determined by application of the CN code and correspond­
ing description taken together. 
(b) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspension of the Common Customs Tariff are 
only taken entries. 
(c) Entry under this CN code is subject to conditions laid down in the relevant Community provisions. 
28. 11.88 Official Journal of the European Communities No C 302/117 
(I) 
57.0170 
57.0180 
57.0190 
57.0200 
57.0210 
57.0220 
57.0230 
57.0240 
57.0250 
57.0260 
57.0270 
57.0280 
57.0290 
57.0300 (2) 
0403 10 51 
0403 10 53 
0403 10 59 
0403 10 91 
0403 10 93 
0403 10 99 
0403 90 71 
0403 90 73 
0403 90 79 
0403 90 91 
0403 90 93 
0403 90 99 
0407 00 90 
0409 
0410 
CHAPTER 5 
CHAPTER 6 
0701 
0706 90 30 
0708 
ex 0709 20 00 
0709 30 00 
0709 40 00 
0709 60 10 
0709 60 99 
0709 90 70 
0709 90 90 
0710 
all codes 
except 
0710 80 10 
0711 
all codes 
except 
0711 20 10 
0711 20 90 
0712 10 00 
0712 20 00 
0712 30 00 
0712 90 30 
0712 90 50 
ex 0712 90 90 
0713 (3) 
Buttermilk, curdled milk and cream, yogurt, kephir and other fermentated or acidified milk 
and cream, whether or not concentrated or containing added sugar or other sweetening mat­
ter, flavoured or containing added fruit, nuts or cocoa 
Bird's eggs, in shell, fresh, preserved or cooked: 
Other than poultry eggs 
Natural honey 
Edible products of animal origin, not elsewhere specified or included 
PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUD­
ED 
LIVE TREES AND OTHER PLANTS, BULBS, ROOTS AND THE LIKE; CUT 
FLOWERS AND ORNAMENTAL FOLIAGE 
Potatoes, fresh or chilled 
Horse-radish (cochlearia armoracia) 
Leguminous vegetables, shelled or unshelled, fresh or chilled 
Other vegetables, fresh or chilled 
Asparagus, from 1 October to 31 January 
Aubergines (egg-plants) 
Celery, other than celeriac 
Sweet peppers 
Other 
Courgettes 
Other 
Vegetables (uncooked or cooked by steaming or boiling in water), frozen 
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur 
water or in other preservatives solutions), but unsuitable in that state for immediate consump­
tion 
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 
Potatoes 
Onions 
Mushrooms and truffles 
Tomatoes 
Carrots 
Other, excluding olives 
Dried leguminous vegetables, shelled, whether or not skinned or split 
No C 302/118 Official Journal of the European Communities 28. 11. 88 
(1) 
57.0310 
57.0320 
57.0330 
57.0340 
57.0350 
57.0360 
57.0370 
57.0380 
57.0390 
57.0400 
57.0410 
57.0420 
57.0430 
57.0440 
57.0450 
57.0460 
57.0470 
57.0480 
57.0490 
57.0500 
57.0510 (2) 
ex 0714 20 00 
0714 90 90 
0801 10 10 
0801 10 90 
0801 20 00 
0801 30 00 
0802 50 00 
0802 90 10 
0802 90 30 
0802 90 90 
0803 00 90 
0804 10 00 
0804 20 90 
0804 30 00 
0804 40 10 
0804 40 90 
0804 50 00 
ex 0805 20 10 
ex 0805 20 30 
ex 0805 20 50 
ex 0805 20 70 
ex 0805 20 90 
0805 30 90 
0805 40 00 
0805 90 00 
0806 20 
0807 10 10 
0807 10 90 
0807 20 00 
0809 40 90 
0810 20 90 
081030 90 
0810 40 30 
0810 40 50 
0810 40 90 
081090 10 
0810 90 90 
0811 
0812 (3) 
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers 
with high starch or inulin content, fresh or dried, whether or not sliced or in the form of pel­
lets; sago pith 
Sweet potatoes for huma consumption (c) 
Other 
Dessicated coconut 
Other coconuts 
Brazil nuts 
Cashew nuts 
Other nuts, fresh or dried, whether or not shelled or peeled 
Pistachios 
Pecans 
Areca (or betel) and cola 
Other 
Bananas, including plantains, dried 
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried 
Dates 
Dried figs 
Pineapples 
Avocados, from 1 December to 31 May 
Avocados, from 1 June to 30 November 
Guavas, mangoes and mangosteens 
Citrus fruit, fresh or dried 
Clementines 
Monreales and satsumas, from 15 May to 15 September 
Mandarins and wilkings, from 15 May to 15 September 
Tangerines 
Other 
Limes 
Grapefruit 
Other 
Dried grapes 
Melons (including watermelons) and papaws (papayas), fresh 
Watermelons 
Other 
Papaws (papayas) 
Sloes, fresh 
Other fruit, fresh 
Fruit and nuts, uncooked or cooked by steaming or boilling in water, frozen, whether or not 
containing added sugar or other sweetening matter 
Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sul­
phur water or in other preservative solutions), but unsuitable in that state for immediate con­
sumption 
(c) Entry under this CN code is subject to conditions laid down in the relevant Community provisions. 
28. 11.88 Official Journal of the European Communities No C 302/119 
(1) 
57.0520 
57.0530 
57.0540 
57.0550 
57.0560 
57.0570 
57.0580 
57.0590 
57.0600 
57.0610 
57.0620 
57.0630 
57.0640 
57.0650 
57.0660 
57.0670 
57.0680 (2) 
0813 
except 
0813 50 30 
0813 5091 
0813 50 99 
0814 
CHAPTER 9 
1006 10 10 
1105 
1106 10 10 
1106 30 10 
1106 30 90 
1108 20 00 
ex CHAPTER 12 
CHAPTER 13 
CHAPTER 14 
1502 
1503 
1504 
except 
code 
1504 30 11 
1505 
1506 
1507 10 10 
1507 1090 
1507 90 90 
1508 (3) 
Fruit, dried, other than that of heading Nos 0801 to 0806; mixtures of nuts or dried fruit of 
this chapter 
Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally 
preserved in brine, in sulphur water or in other preservative solutions 
COFFEE, TEA, MATE AND SPICES 
Rice 
For sowing (c) 
Flour, meal and flakes of potatoes 
Flour and meal of dried leguminous vegetables of heading No 0713, of sago or of roots or 
tubers of heading No 0714; flour, meal and powder of products of Chapter 8 
Flour and meal of dried leguminous vegetables of heading No 0713 
Flour, meal and powder of the products of chapter 8 
Inulin 
OIL SEEDS AND OLEAGINOUS FURITS; MISCELLANEOUS GRAINS, SEEDS 
AND FRUIT; INDUSTRIAL AND MEDICINAL PLANTS; STRAW AND FOD­
DER; EXCLUDING SUGAR BEET AND SUGAR CANE FALLING WITHIN 
CODE NOS 1212 91 AND 1212 92 00 
LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS 
VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSE­
WHERE SPECIFIED OR INCLUDED 
Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-ex­
tracted 
Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or other­
wise prepared 
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not 
chemically modified 
Wool grease and fatty substances derived therefrom (including lanolin) 
Other animal fats and oils and their fractions, whether or not refined, but not chemically 
modified 
Soya-bean oil and its fractions, whether or not refined, but not chemically modified 
For technical or industrial uses other than for the manufacture of foodstuffs for human con­
sumption 
Ground-nut oil and its fractions, whether or not refined, but not chemically modified 
(c) Entry under this CN code is subject to conditions laid down in the relevant Community provisions. 
No C 302/120 Official Journal of the European Communities 28. 11.88 
(1) 
57.0690 
57.0700 
57.0710 
57.0720 
57.0730 
57.0740 
57.0750 
57.0760 
57.0770 
57.0780 
57.0790 
57.0800 
57.0810 
57.0820 
57.0830 
57.0840 
57.0850 (2) 
1511 
1512 
1513 
1514 
1515 
1516 
1517 
1518 
1519 
1520 
1521 
1522 00 10 
1522 00 91 
1522 00 99 
1602 20 10 
1602 4190 
1602 42 90 
1602 49 90 
1602 50 90 
1602 90 31 
1602 90 69 
1602 90 79 
1602 90 99 
1603 
1604 
1605 
1702 50 00 (3) 
Palm oil and its fractions, whether or not refined, but not chemically modified 
Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but 
not chemically modified 
Coconut (copra), palm kernel or babassu oil or fractions thereof, whether or not refined, but 
not chemically modified 
Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically 
modified 
Other fixed vegetable fats and oils (including jojoba oil) and their fractions whether or not 
refined, but not chemically modified 
Animal and vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-
esterified, re-esterified or elaidinized, whether or not refined, but not further prepared 
Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions 
of different fats and oils of this chapter, other than edible fats or oils or their fractions of 
heading No 1516 
Animal or vegetable fats and oils and their fractions, boiled, oxidized, deshydrated, sulphur­
ized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, 
exluding 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 
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols 
Glycerol (glycerine), whether or not pure; glycerol waters and glycerol lyes 
Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, 
whether or not refined or coloured 
Degras; residues resulting from the treatment of fatty substances or animal or vegetable 
waxes 
Degras 
Oil foots and dregs; soapstocks 
Other 
Other prepared or preserved meat, meat offal or blood 
Gosse or duck liver 
Of swine, other than of domestic swine 
Of bovine animals 
Of game or rabbit 
Of sheep or goats 
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved 
Chemically pure fructose 
28. 11.88 Official Journal of the European Communities No C 302/121 
(1) 
57.0860 
57.0870 
57.0880 
57.0890 
57.0900 
57.0910 
57.0920 
57.0930 
57.0940 
57.0950 
57.0960 
57.0970 
57.0980 (2) 
1702 90 10 
1704 
CHAPTER 18 
CHAPTER 19 
CHAPTER 20 
ex CHAPTER 21 
ex CHAPTER 22 
2301 
2302 50 00 
2308 90 90 
2309 10 90 
2309 90 10 
2309 90 91 
2309 90 99 
2402 
2403 (3) 
Chemically pure maltose 
Sugar confectionery (including white chocolate), not containing cocoa 
COCOA AND COCOA PREPARATIONS 
PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK, PASTRYCOOKS' 
PRODUCTS 
PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF 
PLANTS 
MISCELLANEOUS EDIBLE PREPARATIONS, EXLUDING SUGARSYRUPS FALL­
ING WITHIN CODE NOS 2106 90 30, 2106 90 51, 2106 90 55 AND 2106 90 59 
BEVERAGES, SPIRITS, AND VINEGAR, EXCLUDING PRODUCTS FALLING 
WITHIN CODE NOS 2204 10 11 TO 2204 30 10, 2206 00 10, 2208 40 10, 2208 40 90, 
2208 90 11 AND 2208 90 19 
Flours, meals and pellets, of meat or meat offal of fish or of crustaceans, molluscs or other 
aquatic invertebrates, unfit for human consumption; greaves 
Bran, sharps and other residues, whether or not in the form of pellets derived from the sifting, 
milling or other working of cereals or of leguminous plants 
Of leguminous plants 
Vegetable materials and vegetable waste, vegetable residues and byproducts, whether or not 
in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included 
Other 
Preparations of a kind used in animal feeding 
Fish or marine mammal solubles 
Beet-pulp with added molasses 
Other 
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 
Other manufactured tobacco and manufactured tobacco substituties; 'homogenized' or 're­
constituted' tobacco; tobacco extracts and essences 
No C 302/122 Official Journal of the European Communities 28. 11.88 
ANNEX V 
List of least-developed developing countries 
224 Sudan 
228 Mauritania 
232 Mali 
236 Burkina Faso 
240 Niger 
244 Chad 
247 Republic of Cape Verde 
252 Gambia 
257 Guinea Bissau 
260 Guinea 
264 Sierra Leone 
280 Togo 
284 Benin 
306 Central African Republic 
310 Equatorial Guinea 
311 Sao Tome and Principe 
324 Rwanda 
328 Burundi 
334 Ethiopia 
338 Djibouti 
342 Somalia 350 
352 
355 
375 
386 
391 
395 
452 
652 
656 
660 
666 
667 
672 
675 
676 
684 
807 
812 
817 
819 Uganda 
Tanzania 
Seychelles and dependencies 
Comoros 
Malawi 
Botswana 
Lesotho 
Haiti 
North Yemen 
South Yemen 
Afghanistan 
Bangladesh 
Maldives 
Nepal 
Bhutan 
Burma 
Laos 
Tuvalu 
Kiribati 
Tonga 
Western Samoa