ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(73)1215
Vol.1973/0226

Disclaimer
Conformément aurèglement (CEE, Euratom) n°354/83 duConseil du1erfévrier 1983
concernant l'ouverture aupublic desarchives historiques delaCommunauté économique
européenne etdelaCommunauté européenne del'énergie atomique (JOL43du15.2.1983,
p.1),telquemodifié par lerèglement (CE, Euratom) n°1700/2003 du22septembre 2003
(JOL243du27.9.2003, p.1),cedossier estouvert aupublic. Lecaséchéant, lesdocuments
classifiés présents dans cedossier ontétédéclassifiés conformément àl'article 5dudit
règlement.
Inaccordance with Council Regulation (EEC, Euratom) No354/83 of1February 1983
concerning theopening tothepublic ofthehistorical archives oftheEuropean Economic
Community andtheEuropean Atomic Energy Community (OJL43,15.2.1983, p.1),as
amended byRegulation (EC, Euratom) No1700/2003 of22September 2003 (OJL243,
27.9.2003, p.1),this fileisopen tothepublic. Where necessary, classified documents inthis
filehave been declassified inconformity with Article 5oftheaforementioned regulation.
InÜbereinstimmung mitderVerordnung (EWG, Euratom) Nr.354/83 desRates vom 1.
Februar 1983 über die Freigabe der historischen Archive der Europäischen
Wirtschaftsgemeinschaft undderEuropäischen Atomgemeinschaft (ABI. L43vom 15.2.1983,
S.1),geändert durch dieVerordnung (EG, Euratom) Nr.1700/2003 vom 22.September 2003
(ABI. L243vom 27.9.2003, S.1),istdiese Datei derÖffentlichkeit zugänglich. Soweit
erforderlich, wurden dieVerschlusssachen indieser Datei inÜbereinstimmung mitArtikel 5
dergenannten Verordnung freigegeben.

COMMISSION OFTHEEUROPEAN COMMUNITIES
Brussels ,13July 1973
PROPOSAL OPTHE COMMISSION TOTHE COUNCIL
applying ,fortheyear 1974 ,infavour ofdeveloping countries ,
generalized tariff preferences inrespect ofcertain
products falling within Chapters 1to24
ofthe Common Customs Tariff
COM(73 )1215 final

EXPLANATORY MEMORANDUM
Pu-moswandscopeoftheproposal
Thegeneralizedpreferencesaregoverned ,"byRegulationsexpiringatthe
endof1973.Thisproposalprovidesthelegalbasisforthegrantof
preferencesfor1974coveringcertainprocessedagricultural goodsof
Chapters1to24oftheCOT,
Sinceitwill"benecessarytoconsulttheEuropeanParliamentunder
(EEC)Article43»ithasseemeddesirabletopresenttotheCouncil
withoutfurtherdelayaproposalforaRegulation ontheapplication
bytheCommunityofiNinein1974ofthegeneralizedpreferencesin
respectofproductsofChapters1to24oftheCCT,withoutwaiting
forthefinaldraftingofotherproposalsofRegulationsrelatingto
theapplication ofgeneralized preferencestomanufactured orsemi­
manufactured goods.
ThisproposalfallswithintheframeworkoftheCommunity'sofferput
beforeUNCTADin1969*ComparedwithearlierorexistingRegulations,
itcontainsimprovements basedondirectionsgiventoCommunityinstitu­
tionsbytheConferenceofHeadsofStateorGovernmentheldinOctober
1972.
Itisamatterofcommonknowledgethatprocessedagricultural produce
isofparticularinteresttodevelopingcountries,moreespeciallyto
theleastdevelopedamongstthem.AnimprovementoftheCommunityoffer
inthisfieldappearsallthemoredesirablesince,inrespectofthese
goods,thepreferenceschemehasremainedunalteredsince1July1971.
TheCommission,infullagreementwiththeWorkingGrouponDevelopment
Cooperation ,believesthatafirststeptowardsimprovingtheCommu­
nity'sschemeofgeneralizedpreferences shouldbetakenasfrom
1January1974•

-2-
Itshould "berecalledinthisconnectionthatthisdatealso
corresponds withtheimplementation oftheCommunitysystem "by
thenewMemberStates,asrequired "byProtocolN°23ofthe
AccessionTreaty.Inviewofthedifferencesatpresentprevailing,
particularly intheareaofprocessedagricultural products,
"betweencertainprovisionsoftheCommunityschemeandthose
oftheotherschemes,thetransitionwillthusbecomeeasier.

-3-
IIProcessedagricultural productssubjecttogeneralizedpreferences
Thelistofprocessedagricultural productsannexedtotheproposalforthe
RegulationincludesalltheproductslistedinCouncilRegulation(EEC)
No2767/72^of19December1972concerningthegeneralizedpreferences
applicableduring1973tocertainproductsfallingwithinChapters 1to
24oftheCCT.
Theimprovements proposedfor1974relateto:
-anincreaseinthemarginofpreferencegrantedinrespectofproducts
listedintheRegulationcurrentlyinforce;
–anextensionofthenumberofproductscovered.
Themarginofpreferenceforprocessedagricultural productssubjecttoa
singledutyhasundergoneanoverallincrease,from20to40$,exceptin
thecaseofcertainsensitiveproductswherethemarginhasbeenwidened
from10to20$;inthecaseofproductssubjecttoatwo-tierduty
(fixedcomponentandvariablecomponent)thereductioninthefixed
componenthasbeenincreasedto5C/fowhereverithadbeenlessthanthat
previously.
ThelistofproductscoveredbytheRegulationwhichatpresentgoverns
preferences hasbeenextendedtoincludecertainprocessedagricultural
productsinwhichcountriesenjoyingpreferential treatmenthaveexpressed
particularinterest.Theseproductsincludecertainformsofpasta,
China-woodoil,otheroils(cooo)fortechnicaluee<fishmeal,
teainpackingsofacapacityof3kgorless,certaincereals,certain
vegetables ^cigarettes,cigarsandsmokingtabaccoandchewingtobacco.
Theproposedimprovements ,asregardstheextensionofthelistofproducts
forwhichpreferencesareatpresentgranted,relatetoavolumeoftrade
amountingin1971tosome/"~l607milliondollarsworthofimportsinto
theCommunityasoriginallyconstituted .
III.Countriesbenefiting
Thelistofcountriesbenefitingunderthegeneralizedtariffpreferencesin
respectofcertainproductsofChapters 1to24oftheCCTsubjectto
generalizedpreferencesisthelistgiveninCouncilRegulation (EEC)
No2767/72of19December1972.Romaniahasbeenaddedtothelistin
consequenceofthedecisiontakenbytheCouncilatitsmeetingon4June1973•
0JNoL296,30December1972,p.91*

-4-
Account hasalso been taken ofthechange intheinternational status ofthe
Bahamas which nowappear inthe list ofindependent States .
IV.Consultation ofthe European Parliament
Since this proposal foraRegulation isbased ,inparticular ,onArticle kj
oftheEECTreaty ,theopinion oftheEuropean Parliament ontheproposal
must berequested .
V.Consultations with the Associated States
Since this proposal includes alterations ofrelativ importance when
compared totheprovisions atpresent inforce ,theCommission considers that
States associated with theCommunity ,particularly theAASM ,should be
consulted .

-5-
Proposalfora
REGULATION (EEC)OFTHECOUNCIL
of
establishing inrespectofcertainproductsfallingwithinChapters 1to
24oftheCommonCustomsTariffaschemeofgeneralizedpreferencesin
favourofdevelopingcountries
THECOUNCILOPTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishing theEuropeanEconomicCommunity,
andinparticularArticles43and113thereof;
HavingregardtoCouncilRegulation(EEC)No1059/69^^of28May1969
layingdownthetradearrangements applicabletocertaingoodsresultingfrom
theprocessingofagricultural products,andinparticularArticle12thereof;
HavingregardtotheproposalfromtheCommission ;
HavingregardtotheOpinionoftheEuropeanParliament ;
Whereas,withinthecontextofUNCTAD,theEuropeanEconomicCommunityoffered
togranttariffpreferences oncertainprocessedagricultural productsof
Chapters 1to24oftheCommonCustomsTariffwhichoriginateindeveloping
countries;whereasthepreferential treatmentproposedinthatoffer
consists,inrespectofcertaingoodswhicharesubjecttothetrade
arrangementslaiddowninRegulation(EEC)No1059/69»ofareductioninthe
fixedcomponentofthechargeapplicabletosuchgoodsbyvirtueofthat
Regulation,and,inrespectofproductswhicharesubjecttothesingle
customsduty,ofareductioninsuchduty;whereaspreferential imports
oftheproductsconcernedcouldbeeffectedwithoutquantitative restrictions .
WhereastheoffermadebytheCommunityincludesaclausestipulatingthatthe
Communitydrewuptheofferontheassumptionthatallth®mainindustrialized
countrieswhicharemembersoftheOECDwouldparticipateingrantingpreferences
andwouldmakesimilareffortsinthisdirection;whereas,moreover,itis
evidentfromtheconclusions workedoutinUNCTADthatthisoffer,while
beingofatemporarynature,doesnotconstituteabindingcommitmentand,
inparticular,maybewithdrawnwhollyorinpartatalaterdate;whereas
thispossibility maybeadopted,interalia,withaviewtoremedyingany
unfavourable situationswhichmightariseintheassociatedcountriesfollowing
theimplementation ofthegeneralizedpreferencescheme;
^OJNoL141,12June1969,p.1.

-6-
Whereastariffpreferenceshavebeenappliedasfromthesecondhalfof1971
undertheconditionssetoutaboveandwhereasthesepreferences should
continuetobeappliedduring1974;
Whereasitisexpedient,therefore,thattheCommunityshouldauthorize
theimportationoftheproductsreferredtoinAnnexA,originatingin
thecountriesandterritorieslistedinAnnexB,subjecttothecustomsduties
giveninrespectofeachofthemthroughout 1974;whereasthebenefitof
suchpreferential termsshouldbereservedforproductsoriginatinginthe
countriesandterritoriesunderconsideration ,theconceptof"originating
products"beingdeterminedinaccordancewiththeprocedurelaiddowninArticle
14ofCouncilRegulation(EEC)No802/26^^of27June1968onthecommon
definitionoftheconceptoftheoriginofgoods;
Whereasmeasuresshouldbeprovidedforwhichwillenableanyserious
disruptioninanysectoroftheeconomicactivityoftheCommunitytobe
avoided;whereas,tothisend,theCommissionshouldbeempoweredto
reintroducepartiallyorwhollytheCommonCustomsTariffdutiesinorder
thatsuchdisruption maybeavoided;
WhereastheCommissionmustbeabletohaveaccesstoinformation concerning
importseffectedwithintheframeworkofgeneralizedpreferences ;whereas,
tothisend,MemberStatesinformtheCommissioneverysixmonthsofimports
actuallyeffected,classifiedbyorigin;
HASADOPTEDTHISREGULATION :
Article 1
1.Prom1Januaryto31December 1974Communityimportsoftheproducts
listedinAnnexAshallbenefitfromthecustomsdutiesspecifiedforeach
product.
2.Thetreatmentprovidedforinparagraph 1shallbeenjoyedsolelyby
productsoriginatinginthecountriesandterritorieslistedinAnnexB.
ForthepurposesoftheapplicationofthisRegulation,theconceptof
originating productsshallbedeterminedinaccordancewiththeprocedure
laiddowninArticle14ofRegulation (EEC)No802/68.
(2'0JNoL148,28June1968,p.1.

-7-
Article2
WhenproductsbenefitingfromthetreatmentprovidedforinArticle 1
areimportedintheCommunityinsuchquantitiesoratsuchpricesthat
Communityproducersofproductssimilartoorindirectcompetitionwith
themsufferorarelikelytosufferseriousdisadvantage ,theCommon
CustomsTariffdutiesmaybereintroduced inwholeorinpartonthe
productsinquestioninrespectofthecountriesorterritories which
arethecauseofthedisadvantage .Suchmeasuresmayalsobetakenin
thecaseofactualorpotentialseriousdisadvantage inasingleregion
oftheCommunity.
Article3
1.TheCommission maydecide,bymeansofaRegulation,toreintroduce
theCommonCustomsTariffdutiesforaspecifiedperiod,inordertoensure
thatArticle2isapplied.
2.IntheeventofsuchactionbeingrequestedbyaMemberState,the
Commissionshalldecidewithinaperiodofnotmorethantenworkingdays
aftertherequesthasbeenreceivedandshallinformtheMemberStatesof
thisdecision.
3.AnyMemberStatemayrefertotheCouncilthemeasuretakenbythe
Commission,withinaperiodofnotmorethantenworkingdaysafterithas
beeninformedthereof.ReferenceofthemattertotheCouncilshallnot
suspendthemeasure.TheCouncilshallmeetimmediately .Itmay,byactingon
aqualifiedmajority,amendorrescindthemeasureinquestion.
Article4
TheprovisionsofArticles2and3shallnotprejudicetheimplementation
ofthesafeguardclausesadoptedonaccountofthecommonagricultural
policyunderArticle43oftheTreatyandofthoseadoptedonaccountof
thecommoncommercialpolicyunderArticle113oftheTreaty.

-8-
Article5
MemberStatesshallinformtheCommissioneverysixmonthsofimports
effectedunderthisRegulation,classifiedbyorigin.
Article6
ThisRegulationshallenterintoforceon1January 1974-
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicable
inallMemberStates.
DoneatBrussels,19•
FortheCouncil
ThePresident

ANNEX A
List ofproducts falling within Chapters 1to24originating indeveloping
countries and territories towhich the Generalized Tariff Preferences will
aPEiZ
CCT
heading
NoDescriptionRate
ofduty
1
02.01
02.04
03.03
05.03
05.07
05.15
06.02
07.04Meat and edible offals oftheanimals falling within
heading No01.01 ,01.02 ,01.03 or01.04fresh ,chilled
orfrozen :
A.Meat :
III .Ofswine :
(b)Other
Other meat andedible meat offals ,fresh chilled or
frozen :
B.Ofgame .....
C.Other :
ex.I.Frog 'slegs
Crustaceans andmolluscs ,
whether inshell ornot ,fresh (live ordead )chilled ,
frozen ,salted ,inbrine ordried ;Crustaceans ,in
shell ,simply boiled inwater :
A.IV.Prawns (Pandctlae ),preserved (excepting grey sh :
Horsehair andhorsehair waste ,whether ornotputup
onalayer orbetween twolayers ofother material :
5.OtherPree
Pree
5%
10io
rimps )
Pree
Skins andother parts ofbirds ,with their feathers
ordown ,feathers andparts offeathers (whether or
notwith trimmed edges )anddown ,notfurther worked
than cleaned ,disinfected ortreated forpreservation ;
powder andwaste offeathers orparts offeathers :
A.Bedfeathers ;down :
II.Other
B.Other
Animal products notelsewhere specified orincluded ;
dead animals ofChapter 1orChapter 3»unfit for
human consumption :
A.Fish ,crustaceans andmolluscs :
I.Fish ofalength of6cmorless andshrimps
andprawns ,dried
Other live plants ,including trees ,shrubs ,bushes ,
roots ,cuttings andslips :
B.Vine slips ,grafted orrooted
Dried ,dehydrated orevaporated vegetables ,whole ,
cut ,sliced ,broken orinpowder butnotfurther
prepared :
exB.Other :
–Mushrooms ,excluding cultivated mushrooms ;
horse-radish (Cochlearia armoracia )Free
Free
Free
Free
10%

-10-
CCT
heading
MbDescriptionRate
ofdut;*
1
08.05
08.10
08.11
08.12
08.13
09.02
09.09
11.03Nutsotherthanthosefallingwithinheading
No08.01,freshordried,shelledornot:
D.Pistachios
E.Pecans
P.Areca(orbetel)andcola
G.OtherPree
Pree
Pree
.Pree
Pruit(whetherornotcooked),preservedbyfreezing,
notcontainingaddedsugar:
ex.B.Other:
–PruitfallingwithinheadingNo08.01,ex­
cludingpineapples ;grapefruitandpomelos,
quinces,whortleberries ,bilberries,
blackberries
Pruitprovisionally preserved(forexample,by
sulphurdioxidegas,inbrine,insulphurwateror
inotherpreservativesolutions),butunsuitablein
thatstateforimmediateconsumption :
A.Apricots
C.Pawpaws
ex.D.Other:
–PruitfallingwithinheadingNo08.01,
excludingpineapples ;grapefruitand
pomelos,quinces,whortleberries ,bilberries
blackberries
Pruit,dried,otherthanthatfallingwithinheading
No08.01,08.02,08.03,08.04or08.05:
E#Pawpaws
ex.G.Others:
–Tamarind(pods,pulp)
Peelofmelonsandcitrusfruit,fresh,frozen,dried
orprovisionally preservedinbrine,insulphurwater
orinotherpreservative solutions
Tea:
A.Inimmediatepackingsofanetcapacitynot
exceeding 3kg
Seedsofanise,badian,fennel,coriander,cumin,
carawayandjuniper:
A.Neithercrushednorground:
III.Seedsoffennel,coriander,cumin,caraway
andjuniper:
(b)Other:
2.Other
Floursoftheleguminousvegetablesfallingwithin
headingNo07.05:
A.Ofpeas,beansorlentils
B.Other13%
3$
6%
Pree
Pree
Pree
Pree
Pree
ΊΊ°
7%

-11-
CCT
heading
NoDescriptionRate
pfduty
1
11.04
12.03
12.07
12.08
13-02
13.03
14.01Floursofthefruitsfallingwithinanyheading
inChapter8:
A.Ofbananas
B.Other
Seeds,fruitandspores,ofakindusedforsowing:
C.Grassandotherherbageseeds:
II.Clover(Trifoliumsp.p.)
III.Other
Plantsandparts(includingseedsandfruit)of
trees,bushes,shrubsorotherplants,being
goodsofakindusedprimarilyinperfumery,
inpharmacy,orforinsecticidal ,fungicidalor
similarpurposes,freshordried,whole,cut,
crushed,groundorpowdered:
B.Liquoriceroots10JÉ
1%
2.5%
Pree
Locustbeans,freshordried,whetherornotkibbled
orground,butnotfurtherprepared;fruitkernels
andothervegetableproductsofakindusedprimarily
forhumanfood,notfallingwithinanyotherheading:
B.Locustbeanseeds:
I.Hotdecorticated ,crushedorground
C.Apricot,peachandplumstones,andkernels
thereof
Shellac,seedlac,sticklacandotherlacs;natural
gums,resins,gum-resinsandbalsams:
A.ConiferresinsPree
Pree
Pree
Vegetablesapsandextracts;pecticsubstances,
pectinatesandpectates;agar–agarandother
mucilagesandthickeners,derivedfromvegetable
products:
A.Vegetablesapsandextracts:
III.0fquassiaamara
IV*Oflicraorice
Ofpyrethrumandoftherootsofplants
containingrotenone
VII.Intermixtures ofvegetableextracts,for
themanufactureofbeveragesoroffood
preparations
VIII.Other:
(a)MedicinalV.
VII.
Agar–agarandothermucilagesandthickeners,
derivedfromvegetableproducts:
I.Agar-agar
II*Mucilagesandthickenersextractedfrom
locustbeansorlocustbeanseedsPree
Free
3*
Pree
Pree
Pree
Vegetablematerialsofakindusedprimarilyfor
plaiting(forexample,cerealstraw,cleaned,
bleachedordyed,osier,reeds,rushes,rattans,
bamboos,raffiaandlimebark):

-12-
CCT
heading
NoDescriptionRate
ofduty
11 » 2 I3 I
A.Osier:
II.Other Free
B.Cerealstraw,cleaned,bleachedordyed Free I
15-03,(contd).Lardstearin,oleostearin andtallowstearin;
lardoil,oleo-oilandtallowoil,notemulisified
ormixedorpreparedinanyway:
A.Lardstearinandoleostearin :
II.Other 5%
B.Tallowoilforindustrial usesotherthan
themanufacture offoodstuffsforhuman
consumption (a) Free
C.Other 1%
15-04Fatsandoils,offishandmarinemammals,whether
ornotrefined:
A.Fish–liveroil:
I.OfavitaminAcontentnotexceeding
23OOinternational unitspergramme 3$
15.05Woolgreaseandfattysubstancesderived
therefrom(includinglanolin):
A.Woolgrease,crude Free I
B.Other
15.06Otheranimaloilsandfats(includingneat's–foot
oilandfatsfrombonesorwaste) Free
15.07Fixedvegetableoils,fluidorsolid,crude,
refinedorpurified:
B.Chinar-woodandoiticicaoils;myrtlewaxand
Japanwax
D.Otheroils:
I.Fortechnicalorindustrial usesotherthan
themanufacture offoodstuffsforhuman
consumption :
(a)Crude:156
ex.3>Otherexcludinglinseedoilandpalm
kerneloil 2.5%
II.Other:
(b)Other:
1.Solid,inimmediatepackingsofanet
ranani+vnf1\csrnr1ass 16#
15.09I --. II I
ir'
I15.10Fattyacids;acidoilsfromrefining;fatty
alcohols:
IA.R+.AP.T»îr>flftiH « à$
Free C.Otherfattyacids;acidoilsfromrefining....

-13-
CCT
heading
NoDescriptionIRateofduty
1 2 3
15.11Glycerolandglycerollyes:
A.CrudeAlycerolandglycerollyes Pree
B.Other,includingsyntheticglycerol 3%
15.12I
Animalorvegetableoilsandfats,whollyor
partlyhydrogenated ,orsolidifiedorhardened
byanyotherprocess,whetherornotrefined,but
notfurtherprepared:
A.Inimmediatepackingsofanetcapacityof
1kgorless 16%
B.Other 12%
15.13Margarine,imitationlardandotherprepared
ediblefats 20%
15.14Spermaceti,crude,pressedorrefined,whetheror
notcoloured Pree
15.15Beeswaxandotherinsectwaxes,whetherornot
coloured:
B.Other Pree
15.16Vegetablewaxes,whetherornotcoloured:
B.Other Pree

-14-
1OCT I
Iheading Description Rate I
No |:|ofDuty I
1 2 3
I15-17Residues resulting from thetreatment offatty substances oranimal
orvegetable waxes :
B.Others
I.Oilfoots anddregs ;soapstocks Free I
TT.Other . Free
16.02 Other prepared orpreserved meat ormeat offal :
A.Liver :
I.Goose orduck liver 12/o
B.Other :
II.Game orrabbit meat oroffal 12/o
III .Other :
(b)Other :
ex 1.Containing bovine meat oroffal :
–prepared orpreserved bovine tongue 18/.
2.Not specified :
(aa)Ovine meat oroffal 16/°
'(bb)Other 18/0
16.03 Meat extracts ,meat juices andfish extracts ,inimmediate packings i
ofanet capacity of: \*
B.More than 1kgbutlessthan 20kg !.1%
H.1\csrat*leag - I12/
16.04w* *–O ––––- .......
Prepared orpreserved fish ,including caviar andcaviar substitutes :
A.Caviar and caviar substitutes :
I.Caviar (sturgeon roe) 15/
TT .n+.hf»T * I
"R_Sa1mon iHao -. .. iM
F.Bonito (Sarda sp.p.),mackerel andanchovies 20/
16.05 Crustaceans andmolluscs ,prepared orpreserved :
À-n-ra"h«3 - I10^
exB.Other ,excluding shrimps ofthe "Crangon sp.p"type 10/
17.04 Sugar confectionery ,notcontaining cocoa :
A.Liquorice extract containing more than 10/byweight ofsucrose
butnot containing other added substances 13/
1"R_nVior^î ricr onim i4/+vc
■*-'• &–« I
withamajj
of23%

-15-
CCT
heading
NoDescription Rate
ofDuty
17-04
(cont'd)C.Whitechocolate «
18.06
19.02
19.03
epc19.04D.Other:
Chocolateandotherfoodpreparations containingcocoas
A«Cocoapowder,nototherwisesweetenedthanbytheadditionof
sucrose *
Preparations offlour,starchormaltextract,ofakind,usedas
infantfoodorfordieteticorculinarypurposes,containingless
than50^byweightofcocoa
Macaroni,spaghettiandsimilarproducts:
A.Containingeggs
B.Other
Tapiocaandsago,excludingtapiocaandsagosubstitutesobtained
frompotatoorotherstarches6.5$+vc
withamax,
of27$+
ads
6.5%+ve
withamax,
of27$+
ads
{%+VC
5.5$+VC
6%+ve
6fo+ve
l^o+VC

-16-
CCT
heading
NoDescription Rate
ofDuty
1 2 LL_1
19.05Prepared ,foodsobtainedbytheswellingorroastingofcerealsor1
cerealproducts(puffedrice,cornflakesandsimilarproducts)4%+vc
19.06Communionwafers,emptycachetsofakindsuitableforpharmaceutical
use.sealingwafers-riceleanerandsimilarnroducts 3.5%+vc
19.07Bread,ships*biscuitsandotherordinarybakers*wares,not
containingaddedsugar,honey,eggs,fats,cheeseorfruit:
A.Crisnbread *--- - A.4.I
T-S!"■»v
withamax
of24%+
adf
B«Mat7,os 3%+vc
withamax
of20%+
adf
C.Glutenbreadfordiabetics -.- itfn4-vr»I
D.Other*..... .......... ....•!"•
7%+ve
19.08Pastry,biscuits,cakesandotherfinebakers'wares,whetherornot
containingcocoainanyproportion:
A-(iinjcrerhread and-the11ke--------------------- -I6.5%+VC
20.01Vegetablesandfruit,preparedorpreservedbyvinegaroraceticacid,
withorwithoutsugar,whetherornotcontainingsalt,spicesor
mustard:
pt"R-Other.py^I11H"i-nxrrrherlHns andramiiivi'hem -- 13%
20.02Vegetablespreparedorpreservedotherwisethanbyvinegaroracetic
acid:
"R-Sane-rimant ------16#
16$ PTP-flATlPTR--- .-------------
20.03Fruitpreservedbyfreezing,containingaddedsugar:
exA.Withasugarcontentexceeding13%byweight:
-FruitfallingwithinheadingNo08.01,excludingpineapples..16%+(L)
exB.Other:
-FruitfallingwithinheadingNo08.01,excludingpineapples..16%
20.04Fruit,fruit-peelandpartsofplants,preservedbysugar(drained,
glaceorcrystallized):
B.Other:
exI.Withasugarcontentexceeding13%byweight:
–FruitfallingwithinheadingNo08.01,excluding
Dineatyoles I15%+(L)
15%exII.Other:
_FruitfallingwithinheadingNo08.01,excluding
pineapples

-17-
CCT I I 1
Iheading Description IRate I
No lofDutv I
1 2 3
20.05 Jams ,fruit jellies ,marmalad.es ,fruit purée andfruit pastes ,being
cooked preparations ,whether ornotcontaining added sugar :
B.Jams and marmalades ofcitrus fruit :
ex I.With asugar content exceeding 30%byweight ,excluding
orange jamandmarmalade 16$+(L)
exII.With asugar content exceeding 13$butnotexceeding 30$
byweight ,excluding orange jamandmarmalade +(l)I
exIII .Other ,excluding orange jamandmarmalade 16$
C.Other :
I.With asugar content exceeding 30$byweight :
ex(b)Other :
–offruit falling within heading No08.01 , |
excluding pineapples 11$+(lJ
exII.With asugar content exceeding 13$butnotexceeding 30$
byweight :
–offruit falling within heading No08.01 ,excluding
pineapples 11$t(lJ
exIII .Other :
–offruit falling within heading No08.01 ,exoluding
pineapples 18$
20.06 Fruit prepared otherwise orpreserved ;whether ornotcontaining
added sugar orspirit :
A.Nuts (including ground-nuts ),roasted ,inimmediate packings ofa
net capacity :
I.Ofmore than 1kg 9$
II.Of 1kgorless 14$
B.Other :
I.Containing added spirit :
(a^HincrPT » .. .. ... ... 10^o– ...
(b)Pineapples ,inimmediate packings ofanetcapacity :
1.Ofmore than 1kg:
(aa)With asugar oontent exceeding 17$ "byweight 19$+(LJ
(bb)Other 19$
2.Of 1kgorless :
(aa)Withasugar content exceeding 19$ "byweight I19$+(LJ
(bb)Other I19$
(c)Grapes : I
1•With asugar content exceeding 13%byweight i I19$+(LÏ
2.Other I19$

-18-
CCTI I
IheadingI Description IRate I
INoj ofDutyj
1 2 3
I20.06I(d)Peaches,pearsandapricots,inimmediatepackingsofa
I(cont'd)Inetcapacity:
1.Ofmorethan1kg:
(aa)Withasugarcontentexceeding13$byweight19*+(ll
(bb)Other. 19*
2.Of1kgorlesss
(aa)Withasugarcontentexceeding15$byweight 19$+(LÏ
(bb)Other
(e)Otherfruits:
1.Withasugarcontentexceeding9$byweight 19$+(LÏ
! o.n+Vîor» - 10%I
I(f)Mixturesoffruit:
1.Withasugarcontentexceeding9$byweight 19$+(L)|
I o_n+VioT* I1<«J
II.Notcontainingaddedspirit:
(a)Containingaddedsugar,inimmediatepackingsofanet
capacityofmorethan1kg:
2.Grapefruitsegments 12*-KM
3•Mandarins 17$+(L)
4»Grapes 13$+(L)
5.Pineapples :
(aa)Withasugarcontentexceeding17$byweight..12$+(U)
(bb)Other I12$*
ex7*Otherfruits:
-FruitfallingwithinheadingNo08.01,excluding
I pineapples 13$+(U)
I –Tamarind(pods,pulp) 13$+(Lp
I(b)Containingaddedsugar,inimmediatepackingsofanet
Icapacityof1kgorless:
I 2.Grapefruitsegments 12$+(IJ)
! 3.Mandarins 18$+(tf)
j 4*Grapes 151o+(Vf
I 5.Pineapples:
I (aa)Withasugarcontentexceeding19%byweight.#12$+(Ii)
I (bb)Other 12fo*
Iex7.Otherfruits:
I –FruitfallingwithinheadingWo08.01#excluding
pineapples 15$

-19-
cct
heading
£aDescription Rate
ofDnty
20.06
(cant'dl(c)Sotcental nirg added sugar ,iniatediate packings ofa
net capacity ;
1.Of4-5kgorsore
ex(cc)Other fruits
–Fruits falling within heading So08.01 ,
excluding pineapples ......................
–Piceapples
ex2.Ofless than 4*5
–Fruit falling within heading So03.01 ,exclaiing
uineapples ....................................... .
-PmeanDles .14£
125É*
145&
125Ê*
*Themclnsacm ofthis hearii r?gxsconditional upon the canclusioE .
ofasatisfactory agreement with stroplier developing countries
wrich have opened negotiation with theCo*unity under Article
ZU7 6ofGAl"f m

-20-
!CCT Ii1
IheadingI Description Rate|
i1,0i ofDuty1
1 2
20.07Fruitjuices(includinggrapemust)andvegetablejuices,whetheror
notcontainingaddedsugar,butunfermented andnotcontainingspirit:
A.Ofaspecificgravityexceeding1.33at15°C:
III.Other:
ex(a)Ofavalueexceeding30u.a.per100kgnetweight:
I –FruitsfallingwithinheadingNo08.01,excluding
25$ pineapples
(b)Ofavaluenotexceeding30u.a.per100kgnetweight:
ex1.Withanaddedsugarcontentexceeding30$by
weight:
–FruitsfallingwithinheadingNo08.01,
excludingpineapples 255".+(L)I
ex2.Other:
-FruitsfallingwithinheadingNo08.01,
excludingpineapples 25$
B.Ofaspecificgravityof1.33orlessat15°C:
II.Other:
(a)Ofavalueexceeding30u.a.per100kgnetweight:
2.Grapefruitjuice 12$
ex3.Othercitrusfruitjuices:
(aa)Containingaddedsugar 11$
(bb)Other 11$
ex6.Otherfruitandvegetablejuices,excludingapricot
andpeachjuice:
(aa)Containingaddedsugar 1#
(bb)Other 13$
7.Mixtures:
ex("bb)Other,excludingmixturescontaining,either
I separatelyortogether,over25%ofgrape,
I citrusfruit,pineapple,.apple,pear,tomato,;
I apricotorpeachjuice !
I 11.Containingaddedsugar |13$
22.Other 13$
I(b)Ofavalueof30u.a.orlessper100kgnetweight:
2.Grapefruitjuice:
I (aa)Withanaddedsugarcontentexceeding30%byweightl12$+(L)
I (ttb)Other 12%
I4.Othercitrusfruitjuices:
I (aa)Withanaddedsugarcontentexceeding30%byweight11$+(L)
(bb)Withanaddedsugarcontentof30$orlessby11$I weight
(cc)Notcontainingaddedsugar 11$

-21-
cc?
heading
KoDescription Rate
ofDutym2 3
20.07
(cant*d)7-Otherfruitandvegetablejuices:
(aa)Withanaddedsugarcontentexceeding30jfcby
weight............................................
(bb)Withanaddedsugarcontentof30^orlessby
weight
(cc)Eotcontainingaddedsugar
8.Mixtures:
ex(bb)Other,excludingmixturescontaining,either
separatelyortogether,over25/cofgrape,citrus
fruit,pineapple,apple,pear,tocato,apricotor
peachjuice:13^+
13*
13^(L)
11.Withanaddedsugarcontentexceeding30Jeby
weight 135Ê+(L)
22.Withanaddedsugarcontentof5CfZorlessby
wight.. 135É
33.Hotcontainingaddedsugar.................... 13£
21.01 Roastedchicoryandotherroastedcoffeesubstitutes;extracts
essencesandconcentratesthereof:
A.Boastedchicoryandotherroastedcoffeesubstitutes :
XI*Other
i+vc I
S.Extracts,essencesandconcentrates oftheproductsdescribed
undersubheading A:
II.Other..................................................... I+vcI
21.02Extracts,essencesorconcentrates,ofcoffee,teaormate;
preparations withabasisofthoseextracts,essencesor
concentrate s:
exA.Essencesorconcentrates ofcoffee
B.Extracts,essencesorconcentratesofteaorBate ;preparations
withabasisofthoseextracts,essencesorconcentrates......11*
6.%
21.03 Mustardflourandpreparedsustard:
A.Mustardflour,inisoediatepackingsofanetcapacity:
I.Of1kgorless.... j
II.Ofsorethan1kg......................................... |
B.PreparedBustard....Pree
13£
21.04i
Sauces;Mixedcondimentsandmixedseasonings: I
exB.Other,excludingsauceswithavegetableoilbasis............ !
i11*
21.05I
Soupsandbroths,inliquid,solidorpowderfors;hoaogenizedcompositefoodpreparations :
A.Soupsandbroths,inliquid,solidorpowderfors
B.Homogenizedccaspositefoodpreparations.......................
i1%
13*

-22-
CCT
heading
NoDescription RRate
ofDuty
12 3
21.06Naturalyeasts(activeorinactive);preparedbakingpowders;
A.Activenaturalyeasts:
I.Cultureyeast 10%
II.Bakers*yeast:
(a)Dried 1%+vc
(b)Other 1%+vc
III.Other
B.Inactivenaturalyeasts:
I.Intablet,cubeorsimilarform,orinimmediatepackingsof
anetcapacityof1kgorless ¥
II.Other %
iC.Preparedbakingpowders «
21.0?Poodpreparations notelsewherespecifiedorincluded:
A.Cerealsingrainorearform,pre–cookedorotherwiseprepared....|6-5$
P.Other:
I.Containingnomilkfatsorcontaininglessthan1.5%byweight
ofsuchfats:
(a)Containingnosucroseorcontaininglessthan5%byweight
ofsucrose(includinginvertsugarexpressedassucrose):
ex1.Containingnostarchorlessthan5$byweightof
starch
•*Palmtreecores 12%
22.01Waters,includingspawatersandaeratedwaters;iceandsnow:
A.Spawaters,naturalorartificial ;aeratedwaters IFree I
22.02Lemonade,flavouredspawatersandflavouredaeratedwaters,andother
non-alcoholic beverages,notincludingfruitandvegetablejuices
fallingwithinheadingNo20.07:
IA*Notcontainingmilkormilkfats
22.03 Beermadefrommalt 191"
23.01Floursandmeals,ofmeat,offals,fish,crustaceansormolluscs,
unfitforhumanconsumption ;greaves:
IB.Floursandmealsoffish,crustaceansormolluscs IPree I
23.02Bran,sharpsandotherresiduesderivedfromthesifting,millingor
workingofcerealsorofleguminousvegetables :
IB.Ofleguminousvegetables 6*
23.06Productsofvegetableoriginofakindusedforanimalfood,notelse­
wherespecifiedorincluded:
B.Other Free

-23-
CCT
heading
NoDescription Rate
ofDuty
1
23.07Sweetenedforage;otherpreparations ofakindusedinanimal
feeding:
A.Fishormarinemammalsolubles
C.Other.....
24.02Manufactured tobacco;tobaccoextraotsandessences:
A.Cigarettes
B.Cigars
C.Smokingtobacco
D.Chewingtobaccoandsnuff
E.Other,includingagglomerated tobaccointheformofsheetsor
strip3%
72%
42%

-24-
Abbreviations :
(L):indicatesthatthegoodsreferredtoaresubjecttothelevysystem;
vc:indicatesthatthegoodsreferredtoaresubjecttoachargebased
onavariablecomponentwhichisspecifiedundertheregulations
concerningtradeincertaingoodsresultingfromtheprocessingof
agricultural products:
adf:indicatesthatadditionaldutymaybeleviedontheflourcontent
oftheproductsconcerned;
ads:indicatesthatadditionaldutymaybeleviedonthesugarcontent
oftheproductsconcerned.

-25-
ANNEX B
List ofdeveloping countries andterritories
benefiting under theGeneralized Tariff Preferences
INDEPENDENT COUNTRIES
Afghanistan
Algeria
Argent ma
Bahamas
Bahrain
Banglade sh
Barbados
Bhutan
Bolivia
Botswana
Brazil
Burma
Burundi
Cameroun
Central African Republic
Chad
Chile
Colombia
Congo .People 1sRepublic of
Costa Rica
Cuba
Cyprus
Dahomey
Dominican Republic
Ecuador
Egypt .Arab Republic of
ElSalvador
Equatorial Guinea
Ethiopia
Fiji
Gabon
Gambia
Ghana
Guatemala
Guinea .Republic of
Guyana
HaitiHonduras
India
Indonesia
Iran
Iraq
Ivory Coast
Jamaica
Jordan
Kenya
Khmer Republic
Korea ,Republic of(South Korea )
Kuwait
Laos
Lebanon
Lesotho
Liberia
Libya
Malagasy Republic
Malawi
Malaysia
Maldive Islands
Mali
Mauritania
Mauritius
Mexico
Morocco
Nauru
Nepal
Nicaragua
Niger
Nigeria .Federal Republic of
Oman
Pakistan
Panama
Paraguay
Peru
PhilippinesQatar
Romania
Rwanda
Soudi Arabia
Sénégal
Sierra Leone
Singapore
Somalia
South Vietnam
Southern Yemen
Sri Lanka
Sudan
Swaziland
Syria
Tanzania
Thailand
Togo
Tonga
Trinidad andTobago
Turn sia
Uganda
Union ofArab Emirates :
Abu Dhabi
Ajman
Dubai
Fujairah
Ras alKhaimah
Shariah
Umm alQaiwam
Upper Volta
Uruguay
Venezuela
Western Samoa
Yemen
Yugoslavia
Zaire ,Democratic Republic of
Zambia

-26-
COUNTRIES ANDTERRITORIES
dependentoradministered ,orfortheconductofwhoseexternalaffairsMemberStates
oftheCommunityorthirdcountriesarewhollyorpartlyresponsible
AfarsandIssas(Territoryofthe)
Angola(includingCabinda)
Bermuda
BritishHonduras
BritishIndianOceanTerritory(ChagosArchipelago,DesRoches)BritishOceania(TerritoriesunderthejurisdictionoftheWesternPacificHighCommission 1
Brunei
CapeVerdeIslands
Ca^nnanIslandsandDependencies
ComoroArchipelago
CookIslands
FalklandIslands(Malvinas)andDependencies
FrenchPolynesia
FrenchSouthernandAntarcticTerritories
Gibraltar
HongKong
Macao
Mozambique
Netherlands Antilles
NewCaledoniaandDependencies
NewGuinea(Australian)andPapua
PacificIslandsadministered bytheUnitedStatesofAmericaorunderUnitedStates,,
Papua(seeAustralianNewGuinea) trustaeship
PortugueseGuinea
Portuguese Timor
StHelena(includingAscension,GoughIsland,andTristandaCunha)
SaintPierreandMiquelon
SãoToméandPríncipe
Seychelles (includingAmirantes)
Sikkim
SpanishterritoryinAfrica
Surinam
TerritoriesforwhichNewZealandisresponsible (NiuweIsland,TokelauIslands)
TurksandCaicosIslands
VirginIslandsoftheUnitedStates(StCroix,StThomas,StJohn,etc.)
WallisandFutunaIslands
WestIndies
Note:Theabovelistsmaybeamendedsubsequently totaJceaccountofchangesinthe
international statusofcountriesorterritories .
1GilbertandElliceIslands,BritishSolomonIslands,NewHebridesCondominium ,Canton,
EnderburyandPitcairnIslands.
2ThePacificIslandsadministered bytheUnitedStatesofAmericainclude:Guam,
AmericanSamoa(includingSwain'sIsland),MidwayIslands,JohnstonandSandIslands,
WakeIslandandtheTrustTerritoryofthePacificIslands(theCaroline,Marianaand
MarshallIslands).
1
^LeewardIslands,Antigua,Montserrat,StKitts-Nevi&-Anguilla,BritishVirginIslands,
WindwardIslands,Dominica,Grenada,StLucia,StVincent.