25.11.85 Official Journal of the European Communities No C 302/1 
II 
(Preparatory Acts) 
COMMISSION 
COMMISSION PROPOSAL'S TO THE COUNCIL FIXING THE COM­
MUNITY'S SCHEME OF GENERALIZED TARIFF PREFERENCES FOR 1986 
COM(85) 425 final 
(Submitted by the Commission to the Council on 14 August 1985) 
Proposal for a 
COUNCIL REGULATION (EEC) No... 
of... 
applying generalized tariff preferences for 1986 in respect of certain industrial products 
originating in developing countries 
(85/C 302/01) 
THE COUNCIL OF THE EUROPEAN 
COMMUNITIES, 
Having regard to the Treaty establishing the Euro­
pean 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 Par­
liament (2), 
Having regard to the opinion of the Economic and 
Social Committee (3), 
Whereas, in accordance with its offer made within 
the context of the United Nations Conference on 
Trade and Development (UNCTAD), the European 
Economic Community opened generalized tariff 
preferences commencing in 1971, notably in respect 
of finished and semi-finished industrial products 
from developing countries; whereas the initial 
10-year period of application of this system of 
preferences expired on 31 December 1980; 
Whereas, however, the positive role played by this 
system in improving access for developing countries 
to the markets of the preference-giving countries 
was recognized at the ninth session of the 
UNCTAD Special Committee on Preferences; 
(') OJNoC... 
(2) OJNoC... 
O OJNoC... whereas it was there agreed that the objectives of the 
generalized preference 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, therefore, the Community has decided to 
apply generalized tariff preferences, in the context 
of the conclusions agreed in UNCTAD in accord­
ance with the intention expressed in the said Com­
mittee, in particular by all the preference-giving 
countries; 
Whereas the temporary and non-binding nature of 
the system means that the offer can be withdrawn 
wholly or in part at a later date, thus maintaining 
the possibility of remedying any unfavourable situa­
tions which might arise following implementation of 
the system, including such situations in the African, 
Caribbean and Pacific States (ACP States); 
Whereas, when the Community proposed its gener­
alized tariff preferences scheme for the second 
10-year period, it envisaged to analyse in 1985 the 
functioning of the scheme and introduce measures 
of adjustment that would prove necessary; 
Whereas experience from the application of the 
Community scheme in the first 15 years has shown 
No C 302/2 Official Journal of the European Communities 25. 11. 85 
that the scheme has, to a large extent, achieved its 
intended objectives; whereas its fundamental fea­
tures, in particular the total suspension of customs 
duties, within certain limits, should therefore be 
maintained; whereas it is essential to adjust the 
scheme so as: 
— to increase the differential application of prefer­
ential advantages, 
— to bring up to date the preferential limits, 
— to increase the certainty of access of the benefici­
ary countries to the advantages in question, 
— to ensure the simplification and transparency of 
the system; 
Whereas use of the preferential advantages in the 
course of the first 15 years was not equally made by 
the beneficiary countries and that it is therefore 
necessary to ensure a more balanced participation in 
these advantages, particularly in favour of the less 
developed countries; whereas at the same time, so 
as to widen the preferential access to the less com­
petitive beneficiary countries, it is necessary to dif­
ferentiate the preferential advantages enjoyed by the 
competitive countries in the case of specific prod­
ucts; 
Whereas, in order to attain these objectives, it is 
necessary to provide for the selective withdrawal of 
the preferential arrangement on certain products ori­
ginating in more competitive countries, listed in 
Annex I under the tariff quota arrangement; where­
as the criteria to be adopted for such a withdrawal 
are based on the competitive capacity of the benefi­
ciary country concerned, this capacity being 
expressed in the case of a specific product either by 
this country's participation in the Community's total 
imports or by the ratio of the preferential volume 
amount opened for this country to the total Com­
munity imports from the same country; whereas, in 
addition, the level of economic development of the 
country concerned has also been taken into 
account; whereas, with regard to the application of 
the first criterion, a share has been set at 20 % of the 
1983 total extra-EEC imports of the product being 
referred to, while recourse to the second criterion is 
made where the total imports of the product in ques­
tion originating in the beneficiary country have, in 
accordance with the mean of the two preceding 
years, exceeded by at least 10 times the tariff quota 
amount; 
Whereas the identification of products and coun­
tries to be treated selectively continues to be 
effected by taking into account the degree of development and industrialization, their competi­
tiveness and the sensitivity of the Community 
industries and markets for the products in question; 
Whereas, accordingly, each beneficiary treatment 
appropriate to its situation allows for more equit­
able access to the preference system; whereas a sim­
plified and more transparent system involves the 
application of separate tariff ceiling arrangements 
for each beneficiary except for the least-developed 
developing countries; 
Whereas the tariff ceiling arrangements mentioned 
above should differentiate between the products in 
Annex I by means of Community tariff quotas for 
products originating in the most competitive coun­
tries and by means of ceilings for products in 
Annex I originating in other less competitive coun­
tries; 
Whereas the products in Annex II should be made 
subject to surveillance for essentially statistical pur­
poses ; 
Whereas, however, in the multilateral trade negotia­
tions, in accordance with paragraph 6 of the Tokyo 
Declaration, the Community reaffirmed that special 
treatment should, whenever possible, be granted to 
the least developed among the developing coun­
tries ; whereas, therefore, charges on products origin­
ating in the least developed of the developing coun­
tries listed in Annex IV to this Regulation should 
not be subject to the Community quota or ceiling; 
Whereas the Community preferential scheme, char­
acterized by the exemption from customs duties and 
allocation of products, according to the two distinct 
Annexes, should apply in principle, for a period 
running from 1 January 1986 to 31 December 1990; 
Whereas, in order to obtain a real growth of the 
Community scheme, the amounts of preferential 
limits should be brought up to date; whereas, for 
this purpose, it is necessary to take account of either 
the Community market's absorption possibilities or 
the development of the Community's foreign trade; 
Whereas the reference base to be considered when 
examining the situation resulting from the preferen­
tial imports of products listed in Annex II should, as 
a general rule, be 180% of the highest maximum 
25. 11. 85 Official Journal of the European Communities No C 302/3 
amount valid for 1980 under each of the preferential 
ceilings opened that year; which corresponds to 
110 % of the reference base provided for 1985; wher­
eas the rules for calculating the ceilings and maxi­
mum amounts are laid down in the Council Regula­
tions (EEC) No 2787/79, (EEC) No 2788/79 and 
(EEC) No 2789/79(0; 
Whereas the rates of conversion into national cur­
rency of the preferential amounts expressed in ECU 
are the rates provided for in the Common Customs 
Tariff; 
Whereas such tariff exemptions should be reserved 
for products originating in the countries or territo­
ries under consideration, the concept of 'originating 
products' being determined in accordance with the 
procedure laid down in Article 14 of Council Regu­
lation (EEC) No 802/68 of 27 June 1968 on the 
common definition of the concept of the origin of 
goods (2); 
Whereas the Community preference arrangements 
applicable to Yugoslavia result exclusively from the 
Agreement between the Community and the Social­
ist Federal Republic of Yugoslavia (3); whereas, 
therefore, for products which are submitted to Com­
munity tariff ceilings or which have been subject to 
a progressive suspension of duties within the frame­
work of the Agreement between the Community and 
this country on the one hand, and for the products 
listed in Annex I of the present Regulation on the 
other hand, the movement certificate EUR 1 shall be 
deemed the only documentary evidence for the 
granting of tariff preferences provided for by the 
said Agreement; 
Whereas from 1 March 1986, the Kingdom of Spain 
and the Portuguese Republic shall apply the Com­
munity system of generalized preferences, in com­
pliance with Articles 178 and 365 of the Act of 
Accession; whereas, therefore, the envisaged vol­
umes of the preferential imports must be increased 
and the calculation of the increase to be based on 
the percentage of the imports coming from the bene­
ficiary countries into the two new Member States in 
relation to the 1983 imports into the Community; 
Whereas, in respect of the Community tariff quotas 
specified in Annex I, it is necessary in particular to 
ensure equal and continuous access for all Com­
munity importers to the abovementioned quotas, 
and to ensure uninterrupted application of the rate 
(') OJ No L 328, 24. 12. 1979. 
(2) OJ No L 148, 28. 6. 1968, p. 1. 
O OJ No L 147, 4.6. 1981, p. 6 and OJ No L 41, 14. 2. 
1983. laid down for those quotas to all imports of the 
products concerned into all the Member States until 
the quotas are used up; whereas, having regard to 
the principles set out above, an arrangement where­
by the quotas are apportioned among the Member 
States would best respect their Community nature; 
whereas, moreover, to this end and in the context of 
such an arrangement, the actual charges against the 
quotas could relate only to products entered for free 
circulation and accompanied by a certificate of ori­
gin ; whereas certain tariff quotas in Annex I should 
not be allocated among Member States; 
Whereas the percentages for the initial shares of 
Member States in the Community tariff quotas 
within the framework of generalized tariff prefer­
ences have been fixed, up to the present, by refer­
ence to a flat-rate system of allocation founded on 
economic criteria relating to external trade, gross 
national product and population; 
Whereas examination of the utilization of tariff quo­
tas has shown an exhaustion rate not always in 
accordance with these criteria, one or two Member 
States having utilized their quota shares rapidly, 
while in other Member States unused quantities 
remained available up to the end of the period; 
whereas, in order to achieve the double objective of 
respecting the uniform application of the Common 
Customs Tariff, and improving the utilization of tar­
iff quotas by the different beneficiary countries, it is 
necessary to make certain adaptations to the method 
of allocation in question; whereas these adaptations 
must take into account, for each product under con­
sideration, the actual 1983 imports in the different 
Member States coming from countries which exclu­
sively enjoy Community tariff preferences; whereas 
the key applicable for 1986, for each of the products 
under consideration is indicated in column 7 of 
Annex I to this Regulation, corresponding to each 
of the tariff quotas under consideration; 
Whereas, to take account of future import trends in 
the various Member States in respect of the allo­
cated tariff quotas given in Annex I and to mitigate 
any inadequacy in the initial allocation, the quotas 
should, as a general rule, be divided into two 
tranches, the first being apportioned among Mem­
ber States and the second held as a reserve to cover 
the subsequent requirements of Member States 
which have exhausted their initial shares; whereas, 
moreover, the reserve thus constituted tends to 
avoid making the system of utilization of the quota 
No C 302/4 Official Journal of the European Communities 25.11.85 
excessively rigid, to the detriment of each of the 
developing countries concerned, and contributes to 
achieving the aim already mentioned of improving 
the generalized preferences system; whereas, to this 
end and to accord importers in each Member State 
some degree of security, the first tranche of the 
Community quota should be fixed at about 80 % of 
the quota volumes; 
Whereas Member States may exhaust their initial 
shares for the allocated tariff quotas given in 
Annex I at different rates; whereas, to avoid disrup­
tion of supplies on this account, it should be pro­
vided that each Member State which has almost 
used up one of its initial shares should draw an 
additional share from the corresponding reserve; 
whereas this must be done by each Member State as 
and when each of its additional shares is almost 
entirely used up and repeated as many times as each 
of the reserves allows; whereas each of these initial 
and additional shares must be available for use until 
the end of the quota period; whereas Member States 
should draw quota-shares from the corresponding 
reserves of the non-allocated tariff quotas as and 
when the importers shall request the benefit of the 
quota; 
Whereas, if, at a specified date in the quota period, 
a considerable balance remains in one of the initial 
shares of one or other Member State, it is essential 
that that Member State return a portion of it to the 
corresponding reserve in order to prevent a part of 
the Community quota from remaining unused in 
one Member State when it could be used in others; 
whereas this procedure applies mutatis mutandis to 
the quota-shares drawn by Member States from the 
non-allocated tariff quotas; 
Whereas, in the case of the Community tariff ceil­
ings listed in Annex I, the desired objectives may be 
attained by applying a method of administration 
based on the charging at Community level, against 
the abovementioned ceilings, of imports of the 
products concerned as and when these products are 
entered for free circulation and are accompanied by 
a certificate of origin; whereas this method of 
administration must make provision for the rein-
troduction of the levying of customs duties, in 
accordance with the appropriate procedures, as soon 
as the said ceilings are reached at Community level; 
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 (0 and Commission Regulation (EEC) No 
3040/83 (2), a procedure should be laid down to 
regularize imports actually made within the quotas 
and/or other preferential tariff limits opened under 
this Regulation and thus provision should be made 
for the Commission to be able to take appropriate 
measures; 
Whereas, in the case of the products listed in 
Annex II, provision should be made for the possi­
bility of reintroducing the levying of customs duties 
in exceptional cases and in accordance with appro­
priate procedures and rules; 
Whereas the levying of customs duties should be 
reintroduced following, where appropriate, a con­
sultation between Member States and the Commis­
sion within some appropriate authority; whereas, in 
respect of the products listed in Annex I the consul­
tation should take place in certain cases, whilst in 
connection with the products given in Annex II, 
taking into account the obligation to examine cer­
tain economic information relating to imports of the 
specified product, the consultation should be syste­
matic; whereas to this end a committee should be 
set up consisting of representatives from Member 
States and presided over by a representative of the 
Commission; whereas it should also be possible to 
bring before this committee any questions relating 
to measures on the implementation of the general­
ized preferences scheme; whereas, therefore, a con­
sultative committee should be set up on the rein-
troduction of the levying of customs duties and on 
measures for the implementation of the present 
scheme; 
Whereas such methods of administration call for 
close and particularly rapid cooperation between 
Member States and the Commission, which must, in 
particular, be able to observe the extent to which 
charges are made against the quotas, ceilings and 
other preferential tariff limits, and inform the Mem­
ber States thereof; whereas such cooperation should 
be particularly close in view of the need for the 
Commission to be able to take appropriate measures 
to reintroduce the levying of customs duties when 
any of the ceilings is reached; 
Whereas it is necessary to establish complete statis­
tics on imports admitted in accordance with the 
provisions of the present Regulation and to apply to 
the collection, preparation and transmission of these 
statistics Council Regulations (EEC) No 1445/ 
72 (3), (EEC) No 3065/75 («) and (EEC) No 1736/ 
75 0; 
(') OJNoL175, 12.7. 1979, p. 1. 
(2) OJ No L 297, 29. 10. 1983, p. 13. 
(3) OJN0LI6I, 17.7. 1972, p. 1. 
(4) OJ No L 307, 27. 11. 1975, p. 1. 
(5) OJNoL183, 14.7. 1975, p. 3. 
25.11.85 Official Journal of the European Communities No C 302/5 
Whereas, in order to ensure a better transparency of 
the system it is necessary to publish both the annual 
charges recorded against the tariff measures and the 
data on charges recorded against tariff ceilings 
which have reached the 100 % level; 
Whereas, since the Kingdom of Belgium, the King­
dom of the Netherlands and the Grand Duchy of 
Luxembourg are united within and jointly repre­
sented by the Benelux Economic Union, all transac­
tions concerning, in particular, the administration of 
quota shares allocated to that economic union may 
be carried out by any one of its members, 
HAS ADOPTED THIS REGULATION: 
Article 1 
1. From 1 January to 31 December 1986, the Com­
mon Customs Tariff duties on the products listed in 
Annexes I and II shall be totally suspended. In the 
case of the products listed in Annex I, this tariff sus­
pension shall be accorded within the framework of 
tariff quotas and ceilings. The products listed in 
Annex II shall, as a general rule, be subject to 
statistical surveillance every three months on the 
reference base referred to in Article 13. 
From 1 March 1986, imports into Spain and Portu­
gal of the products referred to above shall be subject 
to the customs duties established in accordance with 
Articles 178 and 365 of the 1985 Act of Accession. 
For the purposes of the application of this Regula­
tion the value of the ECU, in which the preferential 
amounts are expressed, and the rate of conversion 
into national currencies shall be that provided for in 
the Common Customs Tariff. 
2. The arrangements provided for in paragraph 1 
shall apply solely: 
— to each country or territory listed in column 4 of 
Annex I, for each of the products or groups of 
products listed in columns 2 and 3, 
— for the same products or groups of products 
listed in Annex I to every other country or terri­
tory listed in Annex III, excepting Yugoslavia, — to each of the countries or territories listed in 
Annex III, for the products listed in Annex II. 
Yet, countries and territories shown in the footnotes 
at the bottom of the page in Annexes I and II shall 
be excluded from these arrangements. 
3. Admission to the preferential arrangements set 
up by this Regulation shall be subject to conformity 
with the definition of the origin of products deter­
mined in accordance with the procedure laid down 
in Article 14 of Regulation (EEC) No 802/68. 
For products originating in Yugoslavia, which are 
submitted to Community tariff ceilings or if they 
were submitted to a progressive abolition of customs 
duties within the framework of the agreement 
between the Community and Yugoslavia, the move­
ment certificate EUR.1 shall be deemed the only 
documentary evidence for the granting of tariff pre­
ferences as provided for by the said Agreement. 
4. The Community tariff quotas and ceilings shall 
be administered in accordance with the provisions 
set out below. 
SECTION I 
Provisions concerning the administration of the 
Community tariff quotas relating to the products 
listed in Annex I 
Article 2 
Within the framework of the Community tariff quo­
tas referred to in Article 1 (1) tariff duties shall be 
totally suspended for each country or territory listed 
in column 4 of Annex I, for the products specified 
in columns 2 and 3 against the name of the country 
or territory concerned, together with details in col­
umn 5 of the amount of the individual quota. 
Article 3 
1. Subject to Article 8, a first tranche of 70% of 
each of the Community tariff quotas listed in Annex 
1, the amount of which is shown in column 6 of the 
same Annex, shall be apportioned among the Mem­
ber States; the shares for each Member State shall, 
subject to Article 6, be valid until 31 December 1986 
and shall be those indicated in column 7 of Annex I 
against each product or group of products subject to 
quotas listed therein. 
In the case of products falling within heading 
No 44.15, however, the first tranche shall amount to 
98 % of the quota amount. 
2. The second tranche of each of the tariff quotas 
shall constitute the reserve specified in each case in 
column 8 of Annex I. 
No C 302/6 Official Journal of the European Communities 25. 11.85 
Article 4 
1. Where a Member State has used 90 % or more of 
one of its initial shares as fixed in Annex I, or of 
that share minus any portion returned to the reserve 
pursuant to Article 6, it shall forthwith, by notifying 
the Commission, draw a second share, to the extent 
that the reserve so permits, equal to 10 % of its ini­
tial share, rounded up, should the occasion arise, to 
the nearest unit. 
2. Where a Member State, after exhausting one of 
its initial shares, has used 90% or more of the 
second share drawn by it, that Member State shall 
draw a third share, under the conditions laid down 
in paragraph 1, equal to 5 % of its initial share. 
3. Where a Member State, after exhausting its 
second share, has used 90 % or more of the third 
share drawn by it, that Member State shall, under 
the same conditions, draw a fourth share equal to 
the third. 
This process shall continue until the reserve has 
been exhausted. 
4. By way of derogation from paragraphs 1, 2 and 
3, Member States may draw shares lower than those 
specified in those paragraphs if there are grounds 
for believing that those specified may not be used 
up. Any Member State applying this paragraph shall 
inform the Commission of its grounds for so doing. 
Article 5 
Without prejudice to the provisions of Article 6, 
additional snares drawn pursuant to Article 4 shall 
be valid until 31 December 1986. 
Article 6 
The Member States shall return to the reserve, not 
later than 1 October 1986, the unused portion of 
their initial share which on 15 September 1986 
exceeds 10 % of the initial amount. They may return 
a larger portion if there are grounds for believing 
that such portion may not be used. At the request of 
the Commission they may also make anticipatory 
returns. 
The Member States shall, not later than 1 October 
1986, notify the Commission of the total quantities 
of the products in question imported up to 15 Sep­tember 1986 and charged against the Community 
quotas, and of any portion of their initial shares 
returned to the reserve. 
Article 7 
The Commission shall keep an account of the shares 
opened by the Member States pursuant to Articles 3 
and 4 and shall, as soon as the information reaches 
it, inform each Member State of the extent to which 
the reserve has been used up. 
It shall, not later than 15 October 1986, inform the 
Member States of the amount still in reserve follow­
ing any return of shares pursuant to Article 6. 
It shall ensure that, when an amount exhausting the 
reserve is drawn, the amount so drawn does not 
exceed the balance available and to this end shall 
notify the amount of that balance to the Member 
State making the last drawing. 
The Member States shall take all appropriate mea­
sures to ensure that additional shares drawn pur­
suant to Article 4 are opened in such a way that 
imports may be charged without interruption against 
their cumulative shares of the Community tariff 
quotas. 
Where the Community reserve is built up again, 
Member States shall grant the benefit of preferences 
according to the chronological order the requests 
were presented from the date on which the initial 
quota share or, where appropriate, the last addi­
tional quota-share drawn from the said-reserve has 
been exhausted. 
Article 8 
The tariff quotas for the products falling within the 
tariff subheadings 28.42 A II, 29.01 D II, 29.04 A I, 
29.04 C ex I (Ethylene glycol), 29.35 ex Q (Furazoli­
done), 29.35 ex Q (Melamine), 29.38 B IV are not 
allocated among Member States. The amount 
shown in column 5 constitutes the Community 
reserve. 
Where an importer reports imminent imports into a 
Member State of products falling within the sub­
headings referred to in the previous paragraph and 
requests the benefit of the tariff quota, the Member 
State concerned shall, by notifying the Commission, 
draw a quantity appropriate to these needs to the 
extent that the corresponding reserve so permits. 
Each quota-share drawn pursuant to the previous 
paragraph shall be valid until 31 December 1986. If 
25. 11.85 Official Journal of the European Communities No C 302/7 
a Member State does not make use of the quantities 
drawn, it shall return them to the Community 
reserve as soon as possible. 
Article 9 
The Member States shall take all appropriate mea­
sures to ensure free access to the shares which have 
been allocated to them for importers of the products 
in question who are established in their territory. 
Article 10 
By 28 February 1987 at the latest, Member States 
shall notify the Commission of the final total of the 
quantities charged and any balance of the shares 
still unused at 31 December 1986. Up to the limit of 
the balance 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 other Member 
States thereof. 
SECTION II 
Provisions concerning the administration of the 
Community tariff ceilings relating to products listed in 
Annex I and the reference base relating to products 
listed in Annex II 
Article 11 
Subject to Articles 12 and 13, the preferential tariff 
ceiling arrangements shall be accorded for products 
in Annex I, to each of the countries or territories 
listed in Annex III, other than those listed in col­
umn 4 of Annex I, within the limits of the amounts 
specified in column 9 against each product or group 
of products. 
Article 12 
As soon as the individual ceilings, as fixed in 
accordance with Article 11 and which are laid down 
for imports into the Community of products origin­
ating in any of the countries or territories referred to 
in Article 1 (2), are reached at Community level, the 
levying of customs duties on imports of the products 
in question originating in each of the countries and 
territories concerned may be reintroduced until the 
end of the period referred to in Article 1 (1). Article 13 
Where the preferential imports of products listed in 
Annex II, originating in one or more beneficiary 
countries, are imported into the Community in such 
quantities or prices that, taking into account the 
market situation, they cause serious damage to the 
Community producers of similar products or 
directly competitive products, the levying of cus­
toms duties may be reintroduced against each of the 
countries and territories concerned until the end of 
the period referred to in Article 1(1). 
The reference base to be considered when examin­
ing the situation underlying the damage shall be, as 
a general rule, 180% of the highest maximum 
amount valid for 1980 under each preferential ceil­
ing opened that year, which corresponds to 110 % of 
the reference base provided for 1985. 
Article 14 
The Commission shall reintroduce the levying of 
customs duties in respect of any of the countries or 
territories referred to in Article 1 (2), under the con­
ditions laid down in Articles 12 and 13, by means of 
a Regulation. 
As regards the products in Annex II, the Commis­
sion shall reintroduce the levying of customs duties 
after consulting the Committee referred to into 
Article 17. The Regulation on the reintroduction of 
the levying of customs duties shall enter into force 
14 working days following its publication. However, 
the Commission at its discretion may reduce this 
time limit to three working days. 
By means of a Regulation, the Commission may, 
even after 31 December 1986, take measures to stop 
quantities being charged against one or other prefer­
ential tariff limit, if, particularly as a result of regu-
larizations of imports actually made during the 
period referred to in Article 1 (1), these limits are 
exceeded. 
Article 15 
Articles 12, 13 and 14 shall not apply to the imports 
in question originating in the countries set out in 
Annex IV. 
Article 16 
By means of a Regulation, the Commission shall 
introduce the necessary measures to implement the 
present Regulation. 
Article 17 
A consultative committee shall be established for 
the purpose of introducing measures to implement 
the present Regulation and for any reintroduction of 
the levying of customs duties. 
The committee shall consist of a representative from 
each Member State and shall be presided over by a 
representative from the Commission. 
No C 302/8 Official Journal of the European Communities 25.11.85 
SECTION III 
General provisions 
Article 18 
1. The extent to which the quotas of the Member 
States are used up shall be determined on the basis 
of imports of the products in question entered for 
free circulation on the basis of the customs value of 
the said products, accompanied by a certificate of 
origin in accordance with the rules laid down in 
Article 1 (3). 
2. Imports of the products in question shall be 
charged against import ceilings or other preferential 
tariff limits as and when the products are entered for 
free circulation, on the basis of the customs value of 
the said products, accompanied by a certificate of 
origin in accordance with the rules laid down in 
Article 1 (3). 
3. Goods may be charged against a ceiling or other 
preferential tariff limit or admitted under a quota 
share only if the certificate of origin referred to in 
paragraphs 1 and 2 is submitted before the date on 
which the levying of duties is reintroduced. 
4. The extent to which the Community tariff quo­
tas and ceilings have been used up shall be deter­
mined at Community level on the basis of the 
imports charged in accordance with paragraphs 1 
and 2. 
5. Any amendment to the list of beneficiaries, in 
particular by the addition of new countries or terri­
tories, may entail a corresponding adjustment to the 
Community tariff quotas or ceilings. 
Article 19 
1. 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 relevant statistical data for the products entered for 
free circulation in the quarter concerned under 
generalized preferential treatment in accordance 
with the provisions of the present Regulation. This 
data, transmitted according to the headings of the 
nomenclature of goods for external trade statistics 
of the Community and statistics of trade between 
Member States (NIMEXE), shall show the country 
of origin, value, quantity and any supplementary 
units as defined by Regulation (EEC) No 1736/75. 
2. However, in the case of products in Annex I 
subject to quotas, the Member States shall, by the 
1 lth day of each month at the latest, forward the list 
of charges effected during the previous month. In 
the case of products in Annex I subject to ceilings, 
the Member States shall forward to the Commission, 
at its request and under the same conditions, the list 
of charges effected during the previous month. 
At the Commission's request, when the level of 75 % 
of the ceiling is reached, the Member States shall 
forward to the Commission the lists of charges every 
10 days; these lists shall be forwarded within five 
days from the end of each 10-day period. 
3. The Commission shall ensure the publication of 
the annual reports on charges as well as the data on 
charges effected at a moment when it is to the Com­
mission's knowledge that tariff ceilings have been 
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European Communities. 
Article 20 
The Member States and the Commission shall 
cooperate closely to ensure that this Regulation is 
complied with. 
Article 21 
This Regulation shall enter into force on 1 January 
1986. 
This Regulation shall be binding in its entirety and directly applicable in all Member 
States. 
Done at Brussels,... 
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No C 302/58 Official Journal of the European Communities 25. 11.85 
ANNEX II 
List of products originating in developing countries and territories, enjoying generalized tariff 
preferences, in respect of which duties under the Common Customs Tariff are totally suspended (a) (b) (c) 
Order No 
CHAPTER 25 
30.0010 25.19 A Magnesium oxide other than calcined natural magnesium carbonate 
30.0020 25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide 
30.0030 25.23 Portland cement, ciment fondu, slag cement, supersulphate cement and similar hy­
draulic cements, whether or not coloured or in the form of clinker 
30.0040 25.31 A Fluorspar 
CHAPTER 27 
30.0050 27.03 B Agglomerated peat 
30.0060 27.04 Coke and semi-coke of coal, of lignite or of peat; whether or not agglomerated; 
retort carbon: 
A. Coke and semi-coke of coal: 
I. For the manufacture of electrodes 
C. Other 
Oils and other products of the distillation of high temperature coal tar; similar 
products as defined in Note 2 to this Chapter (d) 
Petroleum gases and other gaseous hydrocarbons 
Petroleum jelly 
Paraffin wax, micro-crystalline wax, slack wax, ozokerite, lignite wax, peat wax and 
other mineral waxes, whether or not coloured 
30.0110 ex 27.14 Petroleum bitumen, petroleum coke and other residues of petroleum oils or of oils 
obtained from bituminous minerals (d) 
30.0120 27.16 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum 
bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, 
cutbacks) 
CHAPTER 28 
30.0130 ex 28.01 Halogens (fluorine, chlorine, bromine) 
30.0140 28.02 Sulphur, sublimed or precipitated; colloidal sulphur 30.0070 
30.0080 
30.0090 
30.0100 ex 27.07 
27.11 
27.12 
27.13 
(a) Manufactured and semi-finished industrial products qualifying under the ordinary arrangements for ex­
emption or total temporary suspension of the Common Customs Tariff duty are only token entries; this 
applies in particular for products intended for use in civil aircraft. 
(b) Preferences are not to be granted in respect of the products marked with an asterisk, originating in 
Romania. 
(c) Preferences are not to be granted in respect of the products marked with two asterisks, originating in China. 
(d) Products falling under tariff subheadings 27.07 E, 27.14 A and B, 28.01 D are not included in this Annex as 
they are exempted of duties under the Common Customs Tariff. However, Spain and Portugal apply the 
rates of duties provided for by Articles 178 and 365 of the Act of Accession. 
25. 11. 85 Official Journal of the European Communities No C 302/59 
Order No 
30.0150 28.03 Carbon (including carbon black) 
30.0160 ex 28.04 Hydrogen, rare gases and other non-metals, but not including silicon (a) 
30.0170 28.06 Hydrochloric acid and chlorosulphuric acid 
30.0180 28.08 Sulphuric acid; oleum 
30.0190 28.09 Nitric acid; sulphonitric acids 
30.0200 28.10 Phosphorus pentoxide and phosphoric acids (meta-, ortho- and pyro-) 
30.0210 28.12 Boric oxide and boric acid 
30.0220 28.13 Other inorganic acids and oxygen compounds of non-metals (excluding water) 
30.0230 28.14 Halides, oxyhalides and other halogen compounds of non-metals 
30.0240 28.15 Sulphides of non-metals; phosphorus trisulphide 
30.0250 28.17 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides 
of sodium or potassium 
30.0260 28.18 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of 
strontium or barium 
30.0270 28.19 Zinc oxide and zinc peroxide 
30.0280 28.20 B Artificial corundum 
30.0290 28.22 Manganese oxides 
30.0300 28.23 Iron oxides and hydroxides; earth colours containing 70% or more by weight of 
combined iron evaluated as Fe203 
30.0310 28.24 Cobalt oxides and hydroxides; commercial cobalt oxides 
30.0320 28.25 Titanium oxides 
30.0330 28.27 Lead oxides, including red lead and orange lead (*) 
30.0340 ex 28.28 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases and 
metallic oxides, hydroxides and peroxides, excluding antimony oxides (a) 
30.0350 28.29 Fluorides; fluorosilicates, fluoroborates and other complex fluorine salts 
30.0360 ex 28.30 Chlorides, oxychlorides and hydroxychlorides, excluding barium and ammonium 
chlorides; bromides and oxybromides; iodides and oxyiodides 
30.0370 28.31 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites 
30.0380 28.32 Chlorates and perchlorates, bromates and perbromates; iodates and periodates / (a) Products falling under tariff subheadings 28.04 C II, 28.28 F are not included in this Annex as they are 
exempted of duties under the Common Customs Tariff. However, Spain and Portugal apply the rates of 
duties provided for by Articles 178 and 365 of the Act of Accession. 
No C 302/60 Official Journal of the European Communities 25. 11. 85 
Order No 
30.0390 
30.0400 
30.0410 
30.0420 
30.0430 
30.0440 
30.0450 
30.0460 
30.0470 
30.0480 
30.0490 
30.0500 
30.0510 
30.0520 28.35 
28.36 
28.37 
28.38 
28.39 
28.40 
ex 28.42 
28.43 
28.44 
28.45 
28.46 
ex 28.47 
28.48 
28.49 Sulphides; polysulphides 
Dithioriites, including those stabilized with organic substances, sulphoxylates 
Sulphites and thiosulphates 
Sulphates (including alums) and persulphates 
Nitrites and nitrates 
Phosphites, hypophosphites and phosphates 
Carbonates and percarbonates; commercial ammonium carbonate containing am­
monium carbamate, excluding carbonates of sodium and of barium 
Cyanides and complex cyanides 
Fulminates, cyanates and thiocyanates 
Silicates; commercial sodium and potassium silicates 
Borates and perborates 
Salts of metallic acids (for example, chromates, permanganates, stannates), exclud­
ing manganites, manganates, permanganates and sodium dichromate 
Other salts and peroxysalts of inorganic acids, but not including azides 
Colloidal precious metals; amalgams of precious metals; salts and other com­
pounds, inorganic or organic, of precious metals including albuminates, protein-
ates, tannates and similar compounds, whether or not chemically defined 
30.0530 28.51 Isotopes and their compounds, inorganic or organic, whether or not chemically de­
fined, other than isotopes and compounds falling within heading No 28.50: 
B. Other 
30.0540 28.52 Compounds, inorganic or organic, of thorium, of uranium depleted in U 235, of 
rare earth metals, of yttrium or of scandium, whether or not mixed together 
B. Other 
30.0550 28.54 Hydrogen peroxide (including solid hydrogen peroxide) 
30.0560 28.55 Phosphides, whether or not chemically defined 
30.0570 28.56 Carbides, whether or not chemically defined (*)' (a) 
30.0580 28.57 Hydrides, nitrides and azides, silicides and borides, whether or not chemically de­
fined 
30.0590 28.58 Other inorganic compounds (including distilled and conductivity water and water 
of similar purity); liquid air (whether or not rare gases have been removed); com­
pressed air; amalgams, other than amalgams of precious metals 
CHAPTER 29 
30.0600 ex 29.01 Hydrocarbons, excluding styrene (b) 
(a) The asterisk covers only subheading 28.56 C. 
(b) A product falling under tariff subheading 29.01 D V is not included in this Annex as it is exempted of 
duties under the Common Customs Tariff. However, Spain and Portugal apply the rate of duties provided 
for by Articles 178 and 365 of the Act of Accession. 
25. 11. 85 Official Journal of the European Communities No C 302/61 
Order No 
30.0610 29.02 Halogenated derivatives of hydrocarbons 
30.0620 29.03 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons (a) 
30.0630 ex 29.04 Acyclic alcohols and their halogenated, sulphonated, nitrated and nitrosated deri­
vatives : 
A. Saturated monohydric alcohols: 
A. II. Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) 
III. Butanol and isomers thereof 
IV. Pentanol (amyl alcohol) and isomers thereof 
V. Other 
B. Unsaturated monohydric alcohols 
C. Polyhydric alcohols: 
I. Diols, triols and tetraols, excluding ethylene glycol 
IV. Other polyhydric alcohols 
V. Halogenated, sulphonated, nitrated or nitrosated derivatives of polyhydric 
alcohols 
30.0640 29.05 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated deriva­
tives 
30.0650 ex 29.06 Phenols and phenol-alcohols, excluding hydroquinone (quinol) (*) (b) 
30.0660 29.07 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-
alcohols 
30.0670 ex 29.08 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides and 
ether peroxides and their halogenated, sulphonated, nitrated or nitrosated deriva­
tives, excluding diethylene glycol 
30.0680 29.09 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three or four 
member ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives 
30.0690 29.10 Acetals and hemiacetals and single or complex oxygen-function acetals and hemi-
acetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives 
30.0700 29.11 Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other single 
or complex oxygen-function aldehydes; cyclic polymers of aldehydes; paraformal­
dehyde (*) (c) 
30.0710 29.12 Halogenated, sulphonated, nitrated or nitrosated derivatives of products falling 
within heading No 29.11 
30.0720 29.13 Ketones, ketone-alcohols, ketone-phenols, ketone-aldehydes, quinones, quinone-
alcohols, quinone-phenols, quinone-aldehydes and other single or complex oxy­
gen-function ketones and quinones, and their halogenated, sulphonated, nitrated or 
nitrosated derivatives (*) (d) 
30.0730 ex 29.14 Monocarboxylic acids and their anhydrides, halides, peroxides and peracids, and 
their halogenated, sulphonated, nitrated or nitrosated derivatives, excluding ethyl 
acetate 
30.0740 ex 29.15 Polycarboxylic acids and their anhydrides, halides, peroxides and peracids, and 
their halogenated, sulphonated, nitrated or nitrosated derivatives, excluding oxalic 
acid and its salts and esters (*) (e) 
(a) For 5-test-butyl-2, 4, 6-trinitro-m-xylene (musc-xylene) the reference base referred to in Article 13 is set at 
132 110 ECU. 
(b) The asterisk covers only subheading 29.06 A I. 
(c) The asterisk covers only subheading 29.11 E ex I (vanillin) (4-hydroxy-3 methoxybenzaldehyde). 
(d) The asterisk covers only subheading 29.13 A ex I (acetone). 
(e) The asterisk covers only subheading 29.15 C I. 
No C 302/62 Official Journal of the European Communities 25. 11. 85 
Order No 
30.0750 ex 29.16 Carboxylic acids with alcohol, phenol, aldehyde or ketone function and other sin­
gle or complex oxygen-function carboxylic acids and their anhydrides, halides, per­
oxides and peracids, and their halogenated, sulphonated, nitrated or nitrosated 
derivatives, excluding citric acid and latic acid and O-acetylsalicylic acid and their 
salts and esters 
30.0760 29.19 Phosphoric esters and their salts, including lactophosphates, and their halogenated, 
sulphonated, nitrated or nitrosated derivatives 
30.0770 29.21 Other esters of mineral acids (excluding halides) and their salts, and their halogen­
ated, sulphonated, nitrated or nitrosated derivatives 
30.0780 ex 29.22 Amine-function compounds, excluding methylamine, dimethylamine, trimethylam-
ine and their salts, isopropylamine and its salts and toluidines and their halogen­
ated, sulphonated, nitrated and nitrosated derivatives 
30.0790 ex 29.23 Single or complex oxygen-function amino-compounds, excluding glutamic acid 
and its salts, and ethanolamine, diethanolamine and triethanolamine and their salts 
30.0800 ex 29.24 Quaternary ammonium salts and hydroxides, lecithins and other phosphoaminoli-
pins, excluding choline chloride 
30.0810 ex 29.25 Carboxyamide-function compounds; amide-function compounds of carbonic acid, 
excluding paracetamol (INN) 
30.0820 29.26 Carboxyimide-function compounds (including ortho-benzoicsulphimide and its 
salts) and imine-function compounds (including hexamethylenetetramine and tri-
methylenetrinitramine) 
30.0830 ex 29.27 Nitrile-function compounds 
30.0840 29.28 Diazo-, azo- and azoxy-compounds 
30.0850 29.29 Organic derivatives of hydrazine or of hydroxylamine 
30.0860 29.30 Compounds with other nitrogen-functions 
30.0870 29.31 Organo-sulphur compounds 
30.0880 29.33 Organo-mercury compounds 
30.0890 29.34 Other organo-inorganic compounds 
30.0900 ex 29.35 Heterocyclic compounds; nucleic acids, excluding furazolidone (INN), melamine, 
coumarins, methylcoumarins and ethylcoumarins 
30.0910 29.37 Sultones and sultams 
30.0920 ex 29.38 Provitamins and vitamins, natural or reproduced by synthesis (including natural 
concentrates), derivatives thereof used primarily as vitamins, and intermixtures of 
the foregoing, whether or not in any solvent (*) (a): 
A. Provitamins, unmixed, whether or not in aqueous solution 
' B. Vitamins, unmixed, whether or not in aqueous solution: 
I. Vitamins A 
II. Vitamins B2, B3, and B|2 
(a) The asterisk covers only subheading 29.38 B ex II (vitamins B12). 
25. 11. 85 Official Journal of the European Communities No C 302/63 
III. Vitamin B9 
Natural concentrates of vitamins: 
I. Natural concentrates of vitamins A + D 
II. Other 
Intermixtures, whether or not in any solvent; non-aqueous solutions of provi­
tamins or vitamins 
30.0930 29.39 Hormones, natural or reproduced by synthesis; derivatives thereof, used primarily 
as hormones; other steroids used primarily as hormones 
30.0940 29.41 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and 
other derivatives 
30.0950 ex 29.42 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, es­
ters and other derivatives (a) 
30.0960 29.43 Sugars, chemically pure, other than sucrose, glucose and lactose; sugar ethers and 
sugar esters, and their salts, other than products of heading Nos 29.39, 29.41 and 
29.42 
30.0970 ex 29.44 Antibiotics, excluding chloramphenicol (INN) and tetracyclines (*) (b) (c) 
30.0980 29.45 Other organic compounds 
CHAPTER 30 
30.0990 ex 30.01 Organo-therapeutic glands or other organs, dried, whether or not powdered; or-
gano-therapeutic extracts of glands or other organs or of their secretions; other ani­
mal substances prepared for therapeutic or prophylactic uses, not elsewhere speci­
fied or included (a) 
30.1000 30.02 Antisera, microbial vaccines, toxins, microbial cultures (including ferments but ex­
cluding yeasts) and similar products 
30.1010 30.03 Medicaments (including veterinary medicaments) 
30.1020 30.04 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive 
plasters, poultices) impregnated or coated with pharmaceutical substances or put 
up in retail packings for medical or surgical purposes, other than goods specified in 
Note 3 of this Chapter 
30.1030 30.05 Other pharmaceutical goods 
CHAPTER 31 
L 
30.1040 31.02 Mineral or chemical fertilizers, nitrogenous: 
A. Natural sodium nitrate 
C. Other (*) 
(a) Products falling under tariff subheadings 29.42 C II a), 30.01 B I, 31.03 A II are not included in this Annex 
as they are exempted of duties under the Common Customs Tariff. However, Spain and Portugal apply the 
rates of duties provided for by Articles 178 and 365 of the Act of Accession. 
(b) The asterisk covers only subheading 29.44 A (penicillins). 
(c) For products falling under this heading, the reference base referred to in Article 13 is set at 1 772 760 ECU. Order No 
30.0920 ex 29.38 
(cont'd) (cont'd) 
D. 
No C 302/64 Official Journal of the European Communities 25. 11. 85 
Order No 
30.1050 ex 31.03 Mineral or chemical fertilizers, phosphatic, excluding superphosphates (*) (a) (b) 
30.1060 31.04 B Mineral or chemical fertilizers, potassic, mentioned in Note 3 (B) to this Chapter 
CHAPTER 32 
30.1070 32.01 Tanning extracts of vegetable origin; tannins (tannic acids), including water-
extracted gall-nut tannin, and their salts, ethers, esters and other derivatives: 
B. Other 
30.1080 32.03 Synthetic organic tanning substances and inorganic tanning substances; tanning 
preparations, whether or not containing natural tanning materials; enzymatic pre­
parations for pre-tanning (for example, of enzymatic, pancreatic or bacterial origin) 
30.1090 ex 32.04 Colouring matter of vegetable origin (including dyewood extract and other vegeta­
ble dyeing extracts, but excluding indigo) or of animal origin (c) 
30.1100 32.05 Synthetic organic dyestuffs (including pigment dyestuffs); synthetic organic prod­
ucts of a kind used as luminophores; products of the kind known as optical bleach­
ing agents, substantive to the fibre; natural indigo 
30.1110 32.06 Colour lakes 
30.1120 ex 32.07 Other colouring matter; inorganic products of a kind used as luminophores (c) 
30.1130 32.08 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels 
and glazes, liquid lustres and similar products, of the kind used in the ceramic, ena­
melling and glass industries; engobes (slips); glass frit and other glass, in the form 
of powder, granules or flakes 
30.1140 32.09 Varnishes and lacquers; distempers; prepared water pigments of the kind used for 
finishing leather; paints and enamels; pigments in linseed oil, white spirit, spirits of 
turpentine, varnish or other paint or enamel media; stamping foils; dyes or other 
colouring matter in forms or packings of a kind sold by retail; solutions as defined 
in Note 4 to this Chapter 
30.1150 32.10 Artists', students' and signboard painters' colours, modifying tints, amusement col­
ours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or pack­
ings, including such colours in sets or outfits, with or without brushes, palettes or 
other accessories 
30.1160 32.11 Prepared driers 
30.1170 32.12 Glaziers' putty; grafting putty; painters' fillings; non-refractory surfacing prepara­
tions; stopping, sealing and similar mastics, including resin mastics and cements 
30.1180 32.13 Writing ink, printing ink and other inks 
(a) The asterisk covers only subheading 31.03 B. 
(b) Products falling under tariff subheadings 29.42 C II a), 30.01 B I, 31.03 A II are not included in this Annex 
as they are exempted of duties under the Common Customs Tariff. However, Spain and Portugal apply the 
rates of duties provided for by Articles 178 and 365 of the Act of Accession. 
(c) Products falling under tariff subheadings 32.04 A I, 32.07 A VI a), 33.01 A II b), are not included in this 
Annex as they are exempted of duties under the Common Customs Tariff. However, Spain and Portugal 
apply the rates of duties provided for by Articles 178 and 365 of the Act of Accession. 
25. 11. 85 Official Journal of the European Communities No C 302/65 
Order No 
30.1190 CHAPTER 33 ESSENTIAL OILS AND RESINOIDS; 
AND TOILET PREPARATIONS (a) PERFUMERY, COSMETICS 
30.1200 CHAPTER 34 SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARA­
TIONS; LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PRE­
PARED WAXES, POLISHING AND SCOURING PREPARATIONS, 
CANDLES AND SIMILAR ARTICLES, MODELLING PASTES AND 
'DENTAL WAXES' 
CHAPTER 35 
30.1205 35.02 Albumins, albuminates and other albumin derivatives 
A. Albumins 
II. Other 
ex b) Other 
30.1210 35.02 B Albuminates and other albumin derivatives 
30.1220 ex 35.03 Gelatin (including gelatin in rectangles, whether or not coloured or surface-worked) 
and gelatin derivatives; glues derived from bones, hides, nerves, tendons or from 
similar products and fish glues; isinglass, excluding gelatin and gelatin derivatives 
30.1230 35.04 Peptones and other protein substances (excluding enzymes of heading No 35.07) 
and their derivatives; hide powder, whether or not chromed 
30.1240 35.06 Prepared glues not elsewhere specified or included; products suitable for use as 
glues put up for sale by retail as glues in packages not exceeding a net weight of 
lkg 
30.1250 35.07 Enzymes; prepared enzymes not elsewhere specified or included 
30.1260 CHAPTER 36 EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYRO-
PHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS (*) (b) 
30.1270 CHAPTER 37 PHOTOGRAPHIC AND CINEMATOGRAPHIC GOODS (c) 
30.1280 
30.1290 
30.1300 
30.1310 
30.1320 38.01 
38.03 
ex 38.05 
38.06 
38.07 CHAPTER 38 
Artificial graphite; colloidal graphite, other than suspensions in oil 
Activated carbon; activated natural mineral products; animal black, including 
spent animal black 
Tall oil (b) 
Concentrated sulphite lye 
Spirits of turpentine (gum, wood and sulphate) and other terpenic solvents pro­
duced by the distillation or other treatment of coniferous woods; crude dipentene; 
sulphite turpentine; pine oil (excluding 'pine oils' not rich in terpineol) 
(a) Products falling under tariff subheadings 32.04 A I, 32.07 A VI a), 33.01 A II b), are not included in this 
Annex as they are exempted of duties under the Common Customs Tariff. However, Spain and Portugal 
apply the rates of duties provided for by Articles 178 and 365 of the Act of Accession. 
(b) The asterisk only covers heading No 36.06. 
(c) Products falling under tariff subheadings 37.04 A I, 37.04 B, 37.07 A, 37.07 B, 37.07 B I, 38.05 A are not 
included in this Annex as they are exempted of duties under the Common Customs Tariff. However, Spain 
and Portugal apply the rates of duties provided for by Articles 178 and 365 of the Act of Accession. 
No C 302/66 Official Journal of the European Communities 25. 11. 85 
Order No 
30.1330 38.09 Wood tar; wood tar oils (other than the compositive solvents and thinners falling 
within heading No 38.18); wood creosote; wood naphtha; acetone oil; vegetable 
pitch of all kinds; brewers' pitch and similar compounds based on rosin or on 
vegetable pitch; foundry core binders based on natural resinous products 
30.1340 38.11 Disinfectants, insecticides, fungicides, rat poisons, herbicides, anti-sprouting prod­
ucts, plant-growth regulators and similar products, put up in forms or packings for 
sale by retail or as preparations or articles (for example, sulphur-treated bands, 
wicks and candles, flypapers) 
30.1350 38.12 Prepared glazings, prepared dressings and prepared mordants of a kind used in the 
textile, paper, leather or like industries: 
A. Prepared glazings and prepared dressings: 
II. Other 
B. Prepared mordants 
30.1360 38.13 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for 
soldering, brazing or welding; soldering, brazing or welding powders and pastes 
consisting of metal and other materials; preparations of a kind used as cores or 
coatings for welding rods and electrodes 
30.1370 38.14 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, 
anti-corrosive preparations and similar prepared additives for mineral oils 
30.1380 38.15 Prepared rubber accelerators 
30.1390 38.16 Prepared culture media for development of micro-organisms 
30.1400 38.17 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 
30.1410 38.18 Composite solvents and thinners for varnishes and similar products 
30.1420 ex 38.19 Chemical products and preparations of the chemical or allied industries (including 
those consisting of mixtures of natural products), not elsewhere specified or in­
cluded; residual products of the chemical or allied industries, not elsewhere speci­
fied or included, excluding D-glucitol (sorbitol), other than that falling within sub­
heading 29.04 C III, excluding dodecylbenzene 
CHAPTER 39 
30.1430 39.01 Condensation, polycondensation and polyaddition products, whether or not modi­
fied or polymerized, and whether or not linear (for example, phenoplasts, amino-
plasts, alkyds, polyallyl esters, and other unsaturated polyesters, silicones) 
30.1440 ex 39.02 Polymerization and copolymerization products (for example, polyethylene, poly-
tetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl ace­
tate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and poly-
methacrylic derivatives, coumarone-indene resins, etc.) (*) (a) 
30.1450 ex 39.03 Regenerated cellulose, other than that referred to in Annex A; cellulose nitrate, cel­
lulose acetate and other cellulose esters, cellulose ethers and other chemical deriva­
tives of cellulose, plasticized or not (for example, collodions, celluloid); vulcanized 
fibre (*) 
(a) The asterisk covers only subheadings 39.02 C I, IV and VII a). 
25.11. 85 Official Journal of the European Communities No C 302/67 
Order No 
30.1460 39.04 Hardened proteins (for example, hardened casein and hardened gelatin) 
30.1470 39.05 Natural resins modified by fusion (run gums); artificial resins obtained by esterifi-
cation of natural resins or of resinic acids (ester gums); chemical derivatives of na­
tural rubber (for example, chlorinated rubber, rubber hydrochloride, oxidized rub­
ber, cyclized rubber) 
30.1480 ex 39.06 Other high polymers, artificial resins and artificial plastic materials, including al-
ginic acid, its salts and esters, and heparin; linoxyn (a) 
30.1490 ex 39.07 Articles of materials of the kinds described in heading Nos 39.01 to 39.06, exclud­
ing bags, sachets and similar articles, of polyethylene 
CHAPTER 40 
30.1500 ex 40.02 Synthetic rubber latex; pre-vulcanized synthetic rubber latex; synthetic rubber; fac-
tice derived from oils (b) 
30.1510 40.03 Reclaimed rubber 
30.1520 40.05 Plates, sheets and strip, of unvulcanized natural or synthetic rubber, other than 
smoked sheets and crepe sheets of heading No 40.01 or 40.02; granules of unvul­
canized natural or synthetic rubber compounded ready for vulcanization; unvul­
canized natural or synthetic rubber, compounded before or after coagulation either 
with carbon black (with or without the addition of mineral oil) or with silica (with 
or without the addition of mineral oil), in any form, of a kind known as master-
batch 
30.1530 40.06 Unvulcanized natural or synthetic rubber, including rubber latex, in other forms or 
states (for example, rods, tubes and profile shapes, solutions and dispersions); 
articles of unvulcanized natural or synthetic rubber (for example, coated or impreg­
nated textile thread; rings and discs) 
30.1540 40.07 Vulcanized rubber thread and cord, whether or not textile covered, and textile 
thread covered or impregnated with vulcanized rubber 
30.1550 40.08 Plates, sheets, strip, rods and profile shapes, of unhardened vulcanized rubber 
30.1560 40.09 Piping and tubing, of unhardened vulcanized rubber 
30.1570 40.10 Transmission, conveyor or elevator belts or belting, of vulcanized rubber 
30.1580 40.12 Hygienic and pharmaceutical articles (including teats), of unhardened vulcanized 
rubber, with or without fittings of hardened rubber 
30.1590 40.13 Articles of apparel and clothing accessories (including gloves), for all purposes, of 
unhardened vulcanized rubber 
30.1600 40.14 Other articles of unhardened vulcanized rubber 
30.1610 ex 40.15 Hardened rubber (ebonite and vulcanite), in bulk, plates, sheets, strip, rods, profile 
shapes or tubes (c) 
(a) For products falling under this heading, the reference base referred to in Article 13 is set at 4 854 630 ECU. 
(b) Products falling under tariff subheading 40.02 C are not included in this Annex as they are exempted of 
duties under the Common Customs Tariff. However, Spain and Portugal apply the rates of duties provided 
for by Articles 178 and 365 of the Act of Accession. 
(c) Products falling under tariff subheadings 40.15 B, 43.02 B are not included in this Annex as they are ex­
empted of duties under the Common Customs Tariff. However, Spain and Portugal apply the rates of du­
ties provided for by Articles 178 and 365 of the Act of Accession. 
i 
No C 302/68 Official Journal of the European Communities 25. 11. 85 
Order No 
30.1620 40.16 Articles of hardened rubber (ebonite and vulcanite) 
CHAPTER 41 
30.1625 41.05 Other kinds of leather, except leather falling within heading No 41.06 or 41.08: 
B. Other: 
II. Other 
30.1630 41.06 Chamois dressed leather 
30.1640 41.08 Patent leather and imitation patent leather; metallized leather 
30.1650 41.10 Composition leather with a basis of leather or leather fibre, in slabs, in sheets or in 
rolls 
CHAPTER 42 
30.1660 42.01 Saddlery and harness, of any material (for example, saddles, harness, collars, traces, 
knee-pads and boots), for any kind of animal 
30.1670 42.04 Articles of leather or of composition leather of a kind used in machinery or 
mechanical appliances or for industrial purposes 
30.1680 42.05 Other articles of leather or of composition leather 
30.1690 42.06 Articles made from gut (other than silk-worm gut), from goldbeater's skin, from 
bladders or from tendons 
CHAPTER 43 
30.1700 ex 43.02 Furskins, tanned or dressed, including furskins assembled in plates, crosses and 
similar forms (a) 
30.1710 43.04 Artificial fur and articles made thereof 
CHAPTER 44 
30.1720 44.05 Wood sawn lengthwise, sliced or peeled, but not further prepared, of a thickness 
exceeding 5 mm: 
B. Coniferous wood, of a length of 125 cm or less and of a thickness of less than 
12,5 mm 
30.1730 44.07 Railway or tramway sleepers of wood 
30.1740 ex 44.09 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn 
lengthwise; chipwood; drawn wood; wood shavings of a kind suitable for use in 
the manufacture of vinegar or for the clarification of liquids; wooden sticks, 
roughly trimmed but not turned, bent or otherwise worked, suitable for the manu­
facture of walking-sticks, umbrella handles, tool handles or the like (b) 
30.1750 44.12 Wood wool and wood flour 
(a) Products falling under tariff subheadings 40.15 B, 43.02 B are not included in this Annex as they are ex­
empted of duties under the Common Customs Tariff. However, Spain and Portugal apply the rates of du­
ties provided for by Articles 178 and 365 of the Act of Accession. 
(b) Products falling under tariff subheading 44.09 B are not included in this Annex as they are exempted of 
duties under the Common Customs Tariff. However, Spain and Portugal apply the rates of duties provided 
for by Articles 178 and 365 of the Act of Accession. 
25.11.85 Official Journal of the European Communities No C 302/69 
Order No 
30.1755 44.13 Wood (including blocks, strips and friezes for parquet or wood block florring, not 
assembled), planned, tongued, grooved, rebated, chamfered, V-jointed, centre 
V-jointed, beaded, centre-beaded or the like, but not further manufactured 
30.1760 44.14 Wood sawn lengthwise, sliced or peeled but not further prepared, of a thickness not 
exceeding 5 mm; veneer sheets and sheets for plywood, of a thickness not exceed­
ing 5 mm 
30.1770 44.16 Cellular wood panels, whether or not faced with base metal 
30.1780 44.17 'Improved' wood, in sheets, blocks or the like 
30.1790 44.18 Reconstituted wood, being wood shavings, wood chips, sawdust, wood flour or 
other ligneous waste agglomerated with natural or artificial resins or other organic 
binding substances, in sheets, blocks or the like (*) 
30.1800 44.19 Wooden headings and mouldings, including moulded skirting and other moulded 
boards 
30.1810 , 44.20 Wooden picture frames, photograph frames, mirror frames and the like 
30.1820 44.21 Complete wooden packing cases, boxes, crates, drums and similar packings 
30.1830 44.22 Casks, barrels, vats, tubs, buckets and other coopers'products and parts thereof, of 
wood, including staves 
30.1840 44.24 Household utensils of wood 
30.1850 44.25 Wooden tools, tool bodies, tool handles, broom and brush bodies and handles; 
boot and shoe lasts and trees, of wood ' 
30.1860 44.26 Spools, cops, bobbins, sewing thread reel and the like, of turned wood 
30.1870 44.27 Standard lamps, table lamps and other lighting fittings, of wood; articles of furni­
ture, of wood, not falling within Chapter 94; caskets, cigarette boxes, trays, fruit 
bowls, ornaments and other fancy articles, of wood; cases for cutlery, for drawing 
instruments or for violins, and similar receptacles, of wood; articles of wood for 
personal use or adornment, of a kind normally carried in the pocket, in the hand­
bag or on the person; parts of the foregoing articles, of wood 
30.1880 44.28 Other articles of wood 
CHAPTER 45 
30.1890 45.02 Natural cork in blocks, plates, sheets or strips (including cubes or square slabs, cut 
to size for corks or stoppers) 
30.1900 45.03 Articles of natural cork 
30.1910 45.04 Agglomerated cork (being cork agglomerated with or without a binding substance) 
and articles of agglomerated cork 
CHAPTER 46 
30.1920 ex 46.02 Plaits and similar products of plaiting materials, for all uses, whether or not assem­
bled into strips; plaiting materials bound together in parallel strands or woven, in 
sheet form, including matting, mats and screens; straw envelopes for bottles 
No C 302/70 Official Journal of the European Communities 25. 11. 85 
Order No 
30.1925 46.03 Basketwork, wickerwork and other articles of plaiting materials, made directly to 
shape; articles made up from goods falling within heading No 46.02; articles of 
loof(a) 
30.1930 CHAPTER 47 (a) 
CHAPTER 48 
30.1940 48.01 Paper and paperboard (including cellulose wadding), in rolls or sheets 
30.1950 48.03 Parchment or greaseproof paper and paperboard, and imitations thereof, and 
glazed transparent paper, in rolls or sheets 
30.1960 48.04 Composite paper or paperboard (made by sticking flat layers together with an ad­
hesive), not surface-coated or impregnated, whether or not internally reinforced, in 
rolls or sheets 
30.1970 48.05 Paper and paperboard, corrugated (with or without flat surface sheets), creped, 
crinkled, embossed or perforated, in rolls or sheets 
30.1980 48.07 Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated or 
printed (not constituting printed matter within Chapter 49), in rolls or sheets 
30.1990 48.08 Filter blocks, slabs and plates, of paper pulp 
30.2000 48.10 Cigarette paper, cut to size, whether or not in the form of booklets or tubes 
30.2010 48.11 Wallpaper and lincrusta; window transparencies of paper 
30.2020 48.12 Floor coverings prepared on a base of paper or of paperboard, whether or not cut to 
size, with or without a coating of linoleum compound 
30.2030 48.13 Carbon and other copying papers (including duplicator stencils) and transfer 
papers, cut to size, whether or not put up in boxes 
30.2040 48.14 Writing blocks, envelopes, letter cards, plain postcards, correspondence cards; 
boxes, pouches, wallets and writing compendiums, of paper or paperboard, con­
taining only an assortment of paper stationery 
30.2050 48.15 Other paper and paperboard, cut to size or shape 
30.2060 48.16 Boxes, bags and other packing containers, of paper or paperboard; box files, letter 
trays and similar articles, of paper or paperboard, of a kind commonly used in 
offices, shops and the like 
30.2070 48.18 Registers, exercise books, note books, memorandum blocks, order books, receipt 
books, diaries, blotting-pads, binders (loose-leaf or other), file covers and other 
stationery of paper or paperboard; sample and other albums and book covers, of 
paper or paperboard 
(a) Products falling under tariff subheading 46.02 A I and tariff headings 47.01, 47.02 are not included in this 
Annex as they are exempted of duties under the Common Customs Tariff. However, Spain and Portugal 
apply the rates of duties provided for by Articles 178 and 365 of the Act of Accession. 
25. 11. 85 Official Journal of the European Communities No C 302/71 
Order No 
30.2080 48.19 Paper or paperboard labels, whether or not printed or gummed 
30.2090 48.20 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard 
(whether or not perforated or hardened) 
30.2100 48.21 Other articles of paper pulp, paper, paperboard or cellulose wadding 
30.2110 CHAPTER 49 PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PROD­
UCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS; TYPE­
SCRIPTS AND PLANS (a) 
CHAPTER 64 
30.2120 64.03 Footwear with outer soles of wood or cork 
30.2130 64.05 Parts of footwear, removable in-soles, hose protectors and heel cushions, of any 
material except metal (*) 
30.2140 64.06 Gaiters, spats, leggings, puttees, cricket pads, shin-guards and similar articles, and 
parts thereof 
30.2150 CHAPTER 65 HEADGEAR AND PARTS THEREOF (a) 
CHAPTER 66 
30.2160 66.02 Walking-sticks (including climbing-sticks and seat-sticks), canes, whips, riding-
crops and the like 
30.2170 66.03 Parts, fittings, trimmings and accessories of articles falling within heading No 66.01 
or 66.02 
30.2180 CHAPTER 67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF 
FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS; ARTICLES OF 
HUMAN HAIR 
30.2190 CHAPTER 68 ARTICLES OF STONE, OF PLASTER; OF CEMENT, OF ASBESTOS, 
OF MICA AND OF SIMILAR MATERIALS 
CHAPTER 69 
30.2200 69.01 Heat-insulating bricks, blocks, tiles and other heat-insulating goods of siliceous 
fossil meals or of similar siliceous earths (for example, kieselguhr, tripolite or dia-
tomite) 
30.2210 69.02 Refractory bricks, blocks, tiles and similar refractory constructional goods, other 
than goods falling within heading No 69.01 
30.2220 69.03 Other refractory goods (for example, retorts, crucibles, muffles, nozzles, plugs, sup­
ports, cupels, tubes, pipes, sheaths and rods), other than goods falling within head­
ing No 69.01 
30.2230 69.04 Building bricks (including flooring blocks, support or filler tiles and the like) 
(a) Products falling under tariff headings and subheadings 49.01, 49.02, 49.04, 49.05 B, 49.06, 49.07 B, 49.07 C 
I, 65.04 A I are not included in this Annex as they are exempted of duties under the Common Customs 
Tariff. However, Spain and Portugal apply the rates of duties provided for by Articles 178 and 365 of the 
Act of Accession. 
No C 302/72 Official Journal of the European Communities 25.11.85 
Order No 
30.2240 69.05 Roofing tiles; chimney-pots, cowls, chimney-liners, cornices and other construc­
tional goods, including architectural ornaments 
30.2250 69.06 Piping, conduits and guttering (including angles, bends and similar fittings) 
30.2260 69.07 Unglazed setts, flags and paving, hearth and wall tiles 
30.2270 69.09 Laboratory, chemical or industrial wares; troughs, tubs and similar receptacles of a 
kind used in agriculture; pots, jars and similar articles of a kind commonly used for 
the conveyance or packing of goods 
30.2280 69.10 Sinks, washbasins, bidets, water closet pans, urinals, baths and like sanitary fixtures 
30.2290 69.12 Tableware and other articles of a kind commonly used for domestic or toilet pur­
poses, of other kinds of pottery: 
A. Common pottery 
B. Stoneware (a) 
D. Other 
30.2300 69.14 Other articles 
CHAPTER 70 
30.2310 70.01 B Glass in the mass (excluding optical glass) 
30.2320 70.03 Glass in balls, rods and tubes, unworked (not being optical glass) 
30.2330 70.04 Unworked cast or rolled glass (including flashed or wired glass), whether figured or 
not, in rectangles 
30.2340 70.05 Unworked drawn or blown glass (including flashed-glass), in rectangles (*) 
30.2350 70.06 Cast, rolled, drawn or blown glass (including flashed or wired glass), in rectangles, 
surface ground or polished, but not further worked 
30.2360 70.07 Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape 
other than rectangular shape, or bent or otherwise worked (for example, edge 
worked or engraved), whether or not surface ground or polished; multiple-walled 
insulating glass; leaded lights and the like 
30.2370 70.08 Safety glass consisting of toughened or laminated glass, shaped or not 
30.2380 70.09 Glass mirrors (including rear-view mirrors), unframed, framed or backed 
30.2390 70.10 Carboys, bottles, jars, pots, tubular containers and similar containers, of glass, of a 
kind commonly used for the conveyance or packing of goods; stoppers and other 
closures, of glass 
(a) Preferences are not to be granted to products originating in South Korea. 
25. 11,85 Official Journal of the European Communities No C 302/73 
Order No 
30.2400 70.11 Glass envelopes (including bulbs and tubes) for electric lamps, electronic valves or 
the like 
30.2410 70.12 Glass inners for vacuum flasks or for other vacuum vessels 
30.2420 70.14 Illuminating glassware, signalling glassware and optical elements of glass, not opti­
cally worked nor of optical glass: 
A. Articles for electrical lighting fittings: 
I. Facetted glass, plates, balls, pear-shaped drops, flower-shaped pieces, pen­
dants and similar articles for trimming chandeliers 
30.2430 70.15 Clock and watch glasses and similar glasses (including glass of a kind used for 
sunglasses but excluding glass suitable for corrective lenses), curved, bent, hol­
lowed and the like; glass spheres and segments of spheres, of a kind used for the 
manufacture of clock and watch glasses and the like 
30.2440 70.16 Bricks, tiles, slabs, paving blocks, squares and other articles of pressed or moulded 
glass, of a kind commonly used in buildings; multi-cellular glass in blocks, slabs, 
plates, panels and similar forms 
30.2450 70.17 Laboratory, hygienic and pharmaceutical glassware, whether or not graduated or 
calibrated; glass ampoules 
30.2460 70.18 Optical glass and elements of optical glass, other than optically worked elements; 
blanks for corrective spectacle lenses 
30.2470 ex 70.19 Glass beads, imitation pearls, imitation precious and semi-precious stones, frag­
ments and chippings, and similar fancy or decorative glass smallwares, and articles 
of glassware made therefrom; glass cubes and small glass plates, whether or not on 
a backing, for mosaics and similar decorative purposes; artificial eyes of glass, in­
cluding those for toys but excluding those for wear by humans; ornaments and 
other fancy articles of lampworked glass; grains (ballotini) (a) 
30.2480 70.20 Glass fibre (including wool), yarns, fabrics, and articles made therefrom 
30.2490 70.21 Other articles of glass 
CHAPTER 71 
30.2510 ex 71.02 Precious and semi-precious stones, unworked, cut or otherwise worked, but not 
mounted, set or strung (except ungraded stones temporarily strung for convenience 
of transport) (a) 
30.2520 71.03 Synthetic or reconstructed precious or semi-precious stones, unworked, cut or 
otherwise worked, but not mounted, set or strung (except ungraded stones tempor­
arily strung for convenience of transport) 
30.2530 ex 71.05 Silver, including silver gilt and platinum-plated silver, semi-manufactured (a) 
30.2540 71.06 Rolled silver, unworked or semi-manufactured 
(a) Products falling under heading 71.01 and subheadings 70.19 A I a), 70.19 A III a), 71.02 A, 71.02 B II, 71.05 
A, 71.07 A are not included in this Annex as they are exempted of duties under the Common Customs 
Tariff. However, Spain and Portugal apply the rates of duties for by Articles 178 and 365 of the Act of 
Accession. 
No C 302/74 Official Journal of the European Communities 25. 11. 85 
Order No 
30.2550 
30.2560 
30.2570 
30.2580 
30.2590 
30.2600 
30.2610 
30.2620 ex 
ex 
ex 71.07 
71.08 
71.09 
71.10 
71.12 
71.13 
71.14 
71.15 Gold, including platinum-plated gold, semi-manufactured (a) 
Rolled gold on base metal or silver, unworked or semi-manufactured 
Platinum and other metals of the platinum group, semi-manufactured (b) 
Rolled platinum or other platinum group metals, on base metal or precious metal, 
unworked or semi-manufactured 
Articles of jewellery and parts thereof, of precious metal or rolled precious metal 
Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or 
rolled precious metal, other than goods falling within heading No 71.12 
Other articles of precious metal or rolled precious metal 
Articles consisting of, or incorporating pearls, precious or semi-precious stones (na­
tural, synthetic or reconstructed) (b) 
30.2625 71.16 Imitation jewellery (c) 
CHAPTER 73 
30.2630 73.04 Shot and angular grit, of iron or steel, whether or not graded; wire pellets of iron or 
steel 
30.2640 73.05 A Iron or steel powders 
30.2650 73.07 Blooms, billets, slabs and sheet bars (including tinplate bars), of iron or steel; 
pieces roughly shaped by forging, of iron or steel: 
A. Blooms and billets: 
II. Forged 
B. Slabs and sheet bars (including tinplate bars): 
II. Forged 
C. Pieces roughly shaped by forging 
30.2660 73.13 Sheets and plates, of iron or steel, hot-rolled or cold-rolled: 
B. Other sheets and plates: 
IV. Clad, coated or otherwise surface-treated: 
a) Silvered, gilded, platinum-plated or enamelled 
V. Otherwise shaped or worked: 
a) Cut into shapes other than rectangular shapes, but not further 
worked: 
1. Silvered, gilded, platinum-plated or enamelled 
b) Other, excluding sheets and plates shaped by rolling 
30.2670 73.16 Railway and tramway track construction material of iron or steel, the following: 
rails, check-rails, switch blades, crossing (or frogs), crossing pieces, point rods, rack 
rails, sleepers, fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, 
bedplates, ties and other material specialized for joining or fixing rails: 
(a) Products falling under heading 71.01 and subheadings 70.19 A I a), 70.19 A III a), 71.02 A, 71.02 B II, 71.05 
A, 71.07 A are not included in this Annex as they are exempted of duties under the Common Customs 
Tariff. However, Spain and Portugal apply the rates of duties provided for by Articles 178 and 365 of the 
Act of* Accession 
(b) Products falling within tariff subheadings 71.09 A 1,71.09 A II a), 71.09 B I, 71.09 B II a), 71.15 A 1,71.15 B 
I a) are not included in this Annex as they are exempted of duties under the Common Customs Tariff. 
However, Spain and Portugal apply the rates of duties provided for by Articles 178 and 365 of the Act of 
Accession. 
(c) Preferences are not to be granted to products originating in Hong Kong. 
25. 11.85 Official Journal of the European Communities No C 302/75 
Order No 
30.2670 73.16 A. Rails: 
(cont'd) (cont'd) L Current.conducting5 wjth parts of non-ferrous metal 
D. Fish-plates and sole plates: 
II. Other 
E. Other 
30.2680 73.17 Tubes and pipes, of cast iron (*) 
30.2690 73.19 High-pressure hydro-electric conduits of steel, whether or not reinforced 
30.2700 73.20 Tube and pipe fittings (for example, joints, elbows, unions and flanges), of iron or 
steel (*) 
30.2710 73.21 Structures and parts of structures (for example, hangars and other buildings, 
bridges and bridge-sections, locks-gates, towers, lattice masts, roofs, roofing frame­
works, door and window frames, shutters, balustrades, pillars and columns), of iron 
or steel; plates, strip, rods, angles, shapes, sections, tubes and the like, prepared for 
use in structures, of iron or steel 
30.2720 73.22 Reservoirs, tanks, vats and similar containers, for any material (other than com­
pressed or liquefied gas), of iron or steel, of a capacity exceeding 300 litres, whether 
or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 
30.2730 73.23 Casks, drums, cans, boxes and similar containers, of sheet or plate iron or steel, of a 
description commonly used for the conveyance or packing of goods 
30.2740 73.24 Containers, of iron or steel, for compressed or liquefied gas 
30.2760 73.26 Barbed iron or steel wire; twisted hoop or single fiat wire, barbed or not, and 
loosely twisted double wire, of kinds used for fencing, of iron or steel 
30.2770 73.27 Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials, of iron 
or steel wire; expanded metal, of iron or steel 
30.2780 73.29 Chain and parts thereof, of iron or steel 
30.2790 73.30 Anchors and grapnels and parts thereof, of iron or steel 
30.2800 ex 73.32 Bolts and nuts (including bolt ends and screw studs), whether or not threaded or 
tapped, and screws (including screw hooks and screw rings), of iron or steel; rivets, 
cotters, cotter-pins, washers and spring washers, of iron or steel, excluding screws 
for wood falling within subheading 73.32 ex B II 
30.2810 73.33 Needles for hand sewing (including embroidery), hand carpet needles and hand 
knitting needles, bodkins, crochet hooks, and the like, and embroidery stilettos, of 
iron or steel 
30.2820 73.34 Pins (excluding hatpins and other ornamental pins and drawing pins), hairpins and 
curling grips, of iron or steel 
30.2830 73.35 Springs and leaves for springs, of iron or steel 
30.2840 73.36 Stoves (including stoves with subsidiary boilers for central heating), ranges, cook­
ers, grates, fires and other space heaters, gas-rings, plate warmers with burners, 
wash boilers with grates or other heating elements, and similar equipment, of a 
kind used for domestic purposes, not electrically operated, and parts thereof, of 
iron or steel 
No C 302/76 Official Journal of the European Communities 25.11.85 
Order No 
30.2850 73.37 Boilers (excluding boilers of heading No 84.01) and radiators, for central heating, 
not electrically heated, and parts thereof, of iron or steel; air heaters and hot air 
distributors (including those which can also distribute cool or conditioned air), not 
electrically heated, incorporating a motor-driven fan or blower, and parts thereof, 
of iron or steel 
30.2860 73.38 Articles of a kind commonly used for domestic purposes, sanitary ware for indoor 
use, and parts of such articles and ware, of iron or steel; iron or steel wool; pot 
scourers and scouring and polishing pads; gloves and the like, of iron or steel 
30.2865 73.40 Other articles of iron or steel (*) (a) 
CHAPTER 74 
30.2870 74.03 Wrought bars, rods, angles, shapes and sections, of copper; copper wire (*) 
30.2875 74.04 Wrought plates, sheets and strip of copper of a thickness over 0,15 mm 
30.2880 74.05 Copper foil (whether or not embossed, cut to shape, perforated, coated, printed or 
backed with paper or other reinforcing material), of a thickness (excluding any 
backing) not exceeding 0,15 mm 
30.2890 74.06 Copper powders and flakes 
30.2900 74.08 Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of copper 
30.2910 74.10 Stranded wire, cables, cordage, ropes, plaited bands and the like, of copper wire, 
but excluding insulated electric wires and cables 
30.2920 74.11 Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (includ­
ing endless bands), of copper wire, expanded metal, of copper 
30.2930 74.15 Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and drawing pins, of 
copper, or of iron or steel with heads of copper; bolts and nuts (including bolt ends 
and screw studs), whether or not threaded or tapped, and screws (including screw 
hooks and screw rings), of copper; rivets, cotters, cotter-pins, washers and spring 
washers, of copper 
30.2940 74.16 Springs, of copper 
30.2950 74.17 Cooking and heating apparatus of a kind used for domestic purposes, not electri­
cally operated, and parts thereof, of copper 
30.2960 74.18 Other articles of a kind commonly used for domestic purposes, sanitary ware for 
indoor use, and parts of such articles and ware, of copper 
30.2970 74.19 Other articles of copper 
CHAPTER 75 
30.2980 75.02 Wrought bars, rods, angles, shapes and sections, of nickel; nickel wire 
30.2990 75.03 Wrought plates, sheets and strip, of nickel; nickel foil; nickel powders and flakes 
(a) The asterisk covers only products other than parts of box pallets (with mash products). 
25.11.85 Official Journal of the European Communities No C 302/77 
30.3060 
30.3070 
30.3080 76.05 
76.06 
76.07 Order No 
30.3000 75.04 Tubes and pipes and blanks therefor, of nickel; hollow bars, and tube and pipe fit­
tings (for example, joints, elbows, sockets and flanges), of nickel 
30.3010 75.05 Electro-plating anodes, of nickel, wrought or unwrought, including those produced 
by electrolysis 
30.3020 75.06 Other articles of nickel 
CHAPTER 76 
30.3030 76.02 Wrought bars, rods, angles, shapes and sections of aluminium; aluminium 
wire (*) (**) 
30.3040 76.03 Wrought plates, sheets and strip, of aluminium (*) (**) 
30.3050 76.04 Aluminium foil (whether or not embossed, cut to shape, perforated, coated, printed, 
or backed with paper or other reinforcing material), of a thickness (excluding any 
backing) not exceeding 0,20 mm 
Aluminium powders and flakes 
Tubes and pipes and blanks therefor, of aluminium; hollow bars of aluminium 
Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of 
aluminium 
30.3090 76.08 Structures, and parts of structures (for example, hangars and other buildings, 
bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, door 
and window frames, balustrades, pillars and columns), of aluminium; plates, rods, 
angles, shapes, sections, tubes and the like, prepared for use in structures, of 
aluminium 
30.3100 76.09 Reservoirs, tanks, vats and similar containers, for any material (other than com­
pressed or liquefied gas), of aluminium, of a capacity exceeding 300 litres, whether 
or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 
30.3110 76.10 Casks, drums, cans, boxes and similar containers (including rigid and collapsible 
tubular containers), of aluminium, of a description commonly used for the convey­
ance or packing of goods 
30.3120 76.11 Containers, of aluminium, for compressed or liquefied gas 
30.3130 76.12 Stranded wire, cables, cordage, ropes, plaited bands and the like, of aluminium 
wire, but excluding insulated electric wires and cables 
30.3140 76.15 Articles of a kind commonly used for domestic purposes, sanitary ware for indoor 
use, and parts of such articles and ware, of aluminium 
30.3150 76.16 Other articles of aluminium 
CHAPTER 77 
30.3160 77.02 Wrought bars, rods, angles, shapes and sections, of magnesium; magnesium wire; 
wrought plates, sheets and strip, of magnesium; magnesium foil; raspings and 
shavings of uniform size, powders and flakes, of magnesium; tubes and pipes and 
blanks therefor, of magnesium; hollow bars of magnesium; other articles of 
magnesium 
30.3170 77.04 Beryllium, unwrought or wrought, and articles of beryllium 
No C 302/78 Official Journal of the European Communities 25.11.85 
Order No 
CHAPTER 78 
30.3180 78.02 Wrought bars, rods, angles, shapes and sections, of lead; lead wire 
30.3190 78.03 Wrought plates, sheets and strip, of lead 
30.3200 78.04 Lead foil (whether or not embossed, cut to shape, perforated, coated, printed, or 
backed with paper or other reinforcing material); of a weight (excluding any back­
ing) not exceeding 1,7 kg/m2; lead powders and flakes 
30.3210 78.05 Tubes and pipes and blanks, therefor, of lead; hollow bars, and tube and pipe fit­
tings (for example, joints, elbows, sockets, flanges and S-bends), of lead 
30.3220 78.06 Other articles of lead 
CHAPTER 79 
30.3230 79.02 Wrought bars, rods, angles, shapes and sections, of zinc; zinc wire 
30.3240 79.03 Wrought plates, sheets and strip, of zinc; zinc foil; zinc powders and flakes: 
A. Plates, sheets, strip and foil 
30.3250 79.04 Tubes and pipes and blanks therefor, of zinc; hollow bars, and tube and pipe fit­
tings (for example, joints, elbows, sockets and flanges), of zinc 
30.3260 79.06 Other articles of zinc 
CHAPTER 80 
30.3270 80.02 Wrought bars, rods, angles, shapes and sections, of tin; tin wire 
30.3280 80.03 Wrought plates, sheets and strip, of tin 
30.3290 80.04 Tin foil (whether or not embossed, cut to shape, perforated, coated, printed or 
backed with paper or other reinforcing material), of a weight (excluding any back­
ing) not exceeding 1 kg/m2; tin powders and flakes 
30.3300 80.05 Tubes and pipes and blanks therefor, of tin; hollow bars, and tube and pipe fittings 
(for example, joints, elbows, sockets and flanges), of tin 
30.3310 80.06 Other articles of tin 
CHAPTER 81 
30.3320 81.01 Tungsten (wolfram), unwrought or wrought, and articles thereof: 
B. Bars (other than bars further prepared than sintered), rods, angles, shapes, sec­
tions, wire, filaments, plates, sheets, strip and foil 
C. Other 
30.3330 81.02 Molybdenum, unwrought or wrought, and articles thereof: 
B. Bars (other than bars further prepared than sintered), rods, angles, shapes, sec­
tions, wire, filaments, plates, sheets, strip and foil 
C. Other 
25. 11.85 Official Journal of the European Communities No C 302/79 
Order No 
30.3340 81.03 Tantalum, unwrought or wrought, and articles thereof: 
B. Bars (other than bars not further prepared than sintered), rods, angles, shapes, 
sections, wire, filaments, plates, sheets, strip and foil 
C. Other 
30.3350 81.04 Other base metals, unwrought or wrought, and articles thereof; cermets, unwrought 
or wrought, and articles thereof: 
A. Bismuth: 
II. Other 
B. Cadmium: 
II. Other 
C. Cobalt: 
II. Other 
D. Chromium: 
II. Other 
E. Germanium: 
II. Other 
F. Hafnium (celtium): 
II. Other 
G. Manganese: 
II. Other 
H. Niobium (columbium): 
II. Other 
I J. Antimony: 
II. Other 
K. Titanium: 
II. Other: 
b) Other 
L. Vanadium: 
II. Other 
N. Thorium: 
II. Other 
b) Other (Euratom) 
O. Zirconium: 
II. Other 
P. Rhenium: 
II. Other 
Q. Gallium; indium; thallium: 
II. Other 
R. Cermets: 
II. Other 
CHAPTER 82 
30.3360 82.01 Hand tools, the following: spades, shovels, picks, hoes, forks and rakes; axes, bill 
hooks and similar hewing tools; scythes, sickles, hay knives, grass shears, timber 
wedges and other tools of a kind used in agriculture, horticulture or forestry 
30.3370 82.02 Saws (non-mechanical) and blades for hand or machine saws (including toothless 
saw blades) 
No C 302/80 Official Journal of the European Communities 25.11.85 
Order No 
30.3380 ex 82.03 Hand tools, the following: tinmen's snips, bolt croppers and the like; perforating 
punches, pipe cutters; spanners and wrenches (but not including tap wrenches), 
files and rasps 
30.3390 82.05 Interchangeable tools for hand tools, for machine tools or for power-operated hand 
tools (for example, for pressing, stamping, drilling, tapping, threading, boring, 
broaching, milling, cutting, turning, dressing, morticing or screw driving), including 
dies for wire drawing, extrusion dies for metal, and rock drilling bits 
30.3400 82.06 Knives and cutting blades, for machines or for mechanical appliances 
30.3410 82.07 Tool-tips and plates, sticks and the like for tool-tips, unmounted, of sintered metal 
carbides (for example, carbides of tungsten, molybdenum or vanadium) 
30.3420 82.08 Coffee-mills, mincers, juice-extractors and other mechanical appliances, of a 
weight not exceeding 10 kg and of a kind used for domestic purposes in the prepar­
ation, serving or conditioning of food or drink 
30.3430 82.09 Knives with cutting blades, serrated or not (including pruning knives), other than 
knives falling within heading No 82.06, and blades therefor: 
B. Blades 
30.3440 82.11 Razors and razor blades (including razor blade blanks, whether or not in strips) 
30.3450 82.12 Scissors (including tailors shears), and blades therefor 
30.3460 82.13 Other articles of cutlery (for example, secateurs, hair clippers, butchers' cleavers, 
paper knives); manicure and chiropody sets and appliances (including nail files) 
30.3470 82.14 Spoons, forks, fishreaters, butter-knives, ladles and similar kitchen or tableware: 
A. Of stainless steel (a) 
B. Other 
30.3480 82.15 Handles of base metal for articles falling within heading No 82.09, 82.13 or 82.14 
CHAPTER 83 
30.3490 83.02 Base metal fittings and mountings of a kind suitable for furniture, doors, staircases, 
windows, blinds, coachwork, saddlery, trunks, caskets and the like (including auto­
matic door closers); base metal hat-racks, hat pegs, brackets and the like 
30.3500 83.03 Safes, strong-boxes, armoured or reinforced strong-rooms, strong-room linings and 
strong-room doors, and cash and deed boxes and the like, of base metal 
30.3510 83.04 Filing cabinets, racks, sorting boxes, paper trays, paper rests and similar office 
equipment, of base metal, other than office furniture falling within heading 
No 94.03 
(a) Preferences are not to be granted to products originating in South Korea. 
25.11.85 Official Journal of the European Communities No C 302/81 
Order No 
30.3520 83.05 Fittings for loose-leaf binders, for files or of stationery books, of base metal; letter 
clips, paper clips, staples, indexing tags, and similar stationery goods, of base metal 
30.3530 83.06 Statuettes and other ornaments of a kind used indoors, of base metal; photograph, 
picture and similar frames, of base metal; mirrors of base metal 
30.3540 83.07 Lamps and lighting fittings, of base metal, and parts thereof, of base metal (exclud­
ing switches, electric lamp holders, electric lamps for vehicles, electric battery or 
magneto lamps, and other articles falling within Chapter 85 except heading 
No 85.22) 
30.3550 83.08 Flexible tubing and piping, of base metal 
30.3560 83.09 Clasps, frames with clasps for handbags and the like, buckles, buckle-clasps, hooks, 
eyes, eyelets, and the like, of base metal, of a kind commonly used for clothing, 
travel goods, handbags of other textile or leather goods; tubular rivets and bifur­
cated rivets, of base metal; beads and spangles, of base metal 
30.3570 83.11 Bells and gongs, non-electric, of base metal, and parts thereof of base metal 
30.3580 83.13 Stoppers, crown corks, bottle caps, capsules, bung covers, seals and plombs, case 
corner protectors and other packing accessories, of base metal 
30.3590 83.14 Sign-plates, name-plates, numbers, letters and other signs, of base metal 
30.3600 83.15 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal 
carbides, coated or cored with flux material, of a kind used for soldering, brazing, 
welding or deposition of metal or of metal carbides; wire and rods, of agglomer­
ated base metal powder, used for metal spraying 
CHAPTER 84 
30.3610 84.01 Steam and other vapour generating boilers (excluding central heating hot water 
boilers capable also of producing low pressure steam); super-heated water boilers 
30.3620 84.02 Auxiliary plant for use with boilers falling within heading No 84.01 (for example, 
economizers, superheaters, soot removers, gas recoverers and the like); condensers 
for vapour engines and power units 
30.3630 84.03 Producer gas and water gas generators, with or without purifiers; acetylene gas 
generators (water process) and similar gas generators, with or without purifiers 
30.3640 84.05 Steam or other vapour power units, whether or not incorporating boilers 
30.3650 84.06 Internal combustion piston engines 
30.3660 84.07- Hydraulic engines and motors (including water wheels and water turbines) 
30.3670 84.08 Other engines and motors 
30.3680 84.09 Mechanically propelled road rollers 
30.3690 84.10 Pumps (including motor pumps and turbo pumps) for liquids, whether or not fitted 
with measuring devices; liquid elevators of bucket, chain, screw, band and similar 
kinds 
No C 302/82 Official Journal of the European Communities 25. 11. 85 
Order No 
30.3700 ex 84.11 Air pumps, vacuum pumps and air or gas compressors (including motor and turbo 
pumps and compressors, and free-piston generators for gas turbines); fans, blowers 
and the like, excluding products falling within subheadings Alia) and b) 
30.3710 84.12 Air conditioning machines, self-contained, comprising a motor-driven fan and ele­
ments for changing the temperature and humidity of air 
30.3720 84.13 Furnace burners for liquid fuel (atomizers), for pulverized solid fuel or for gas; 
mechanical stokers, mechanical grates, mechanical ash dischargers and similar 
appliances 
30.3730 84.14 Industrial and laboratory furnaces and ovens, non-electric 
30.3740 84.15 Refrigerators and refrigerating equipment (electrical and other) 
30.3750 84.16 Calendering and similar rolling machines (other than metal-working and metal-
rolling machines and glass-working machines) and cylinders therefor 
30.3760 84.17 Machinery, plant and similar laboratory equipment, whether or not electrically 
heated, for the treatment of materials by a process involving a change of tempera­
ture such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteuriz­
ing, steaming, drying, evaporating, vapourizing, condensing or cooling, not being 
machinery or plant of a kind used for domestic purposes; instantaneous or storage 
water heaters, non-electrical 
30.3770 84.18 Centrifuges filtering and purifying machinery and apparatus (other than filter fun­
nels, milk strainers and the like), for liquids or gases 
30.3780 84.19 Machinery for cleaning or drying bottles or other containers; machinery for filling, 
closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other contain­
ers; other packing or wrapping machinery; machinery for aerating beverages; dish 
washing machines 
30.3790 84.20 Weighing machinery (excluding balances of a sensitivity of 5 eg or better), includ­
ing weight-operated counting and checking machines; weighing machine weights 
of all kinds 
30.3800 84.21 Mechanical appliances (whether or not hand operated) for projecting, dispersing or 
spraying liquids or powders; fire extinguishers (charged or not); spray guns and 
similar appliances; steam or sand blasting machines and similar jet projecting 
machines 
30.3810 84.22 Lifting, handling, loading or unloading machinery, telphers and conveyors (for ex­
ample, lifts, hoists, winches, cranes, transporter cranes, jacks, pulley tackle, belt 
conveyors and teleferics), not being machinery falling within heading No 84.23 
30.3820 84.23 Excavating, levelling, tamping, boring and extracting machinery, stationary or 
mobile, for earth, minerals or ores (for example, mechanical shovels, coal-cutters, 
excavators, scrapers, levellers and bulldozers); pile-drivers; snow-ploughs, not 
self-propelled (including snow-plough attachments) 
30.3830 84.24 Agricultural and horticultural machinery for soil preparation or cultivation (for ex­
ample, ploughs, harrows, cultivators, seed and fertilizer distributors); lawn and 
sports ground rollers 
25.11.85 Official Journal of the European Communities No C 302/83 
Order No 
30.3840 84.25 Harvesting and threshing machinery; straw and fodder presses; hay or grass 
mowers; winnowing and similar cleaning machines for seed, grain or leguminous 
vegetables and egg-grading and other grading machines for agricultural produce 
(other than those of a kind used in the bread grain milling industry falling within 
heading No 84.29) 
30.3850 84.26 Dairy machinery (including milking machines) 
30.3860 84.27 Presses, crushers and other machinery of a kind used in wine-making, cider-
making, fruit juice preparation or the like 
30.3870 84.28 Other agricultural, horticultural, poultry-keeping and bee-keeping machinery; ger­
mination plant fitted with mechanical or thermal equipment; poultry incubators 
and brooders 
30.3880 84.29 Machinery of a kind used in the bread grain milling industry, and other machinery 
(other than farm type machinery) for the working of cereals or dried leguminous 
vegetables 
30.3890 84.30 Machinery, not falling within any other heading of this Chapter, of a kind used in 
the following food or drink industries: bakery, confectionery, chocolate manufac­
ture, macaroni, ravioli or similar cereal food manufacture, the preparation of meat, 
fish, fruit or vegetables (including mincing or slicing machines), sugar manufacture 
or brewing 
30.3900 84.31 Machinery for making or finishing cellulosic pulp, paper or paperboard 
30.3910 84.32 Book-binding machinery, including book-sewing machines 
30.3920 84.33 Paper or paperboard cutting machines of all kinds; other machinery for making up 
paper pulp, paper or paperboard 
30.3930 84.34 Machinery, apparatus and accessories for type-founding or type-setting; machin­
ery, other than the machine-tools of heading No 84.45, 84.46 or 84.47 for preparing 
or working printing blocks, plates, or cylinders; printing type, impressed flongs and 
matrices printing blocks, plates and cylinders; blocks, plates, cylinders and litho­
graphic stones, prepared for printing purposes (for example, planed, grained or 
polished) 
30.3940 84.35 Other printing machinery; machines for use ancillary to printing 
30.3950 84.36 Machines for extruding man-made textiles; machines of a kind used for processing 
natural or man-made textile fibres; textile spinning and twisting machines; textile 
doubling, throwing and reeling (including weft-winding) machines 
30.3960 84.37 Weaving machines, knitting machines and machines for making gimped yarn, tulle, 
lace, embroidery, trimmings, braid or net; machines for preparing yarns for use on 
such machines, including warping and warp sizing machines 
30.3970 84.38 Auxiliary machinery for use with machines of heading No 84.37 (for example, dob-
bies, jacquards, automatic stop motions and shuttle changing mechanisms); parts 
and accessories suitable for use solely or principally with the machines of the 
present heading or with machines falling within heading No 84.36 or 84. 37 (for 
example, spindles and spindle flyers, card clothing, combs, extruding nipples, 
shuttles, healds and heald-lifters and hosiery needles) 
30.3980 84.39 Machinery for the manufacture or finishing of felt in the piece or in shapes, includ­
ing felt-hat making machines and hat-making blocks 
No C 302/84 Official Journal of the European Communities 25. 11.85 
Order No 
30.3990 84.40 Machinery for washing, cleaning, drying, bleaching, dyeing, dressing, finishing or 
coating textile yarns, fabrics or made-up textile articles (including laundry and 
dry-cleaning machinery); fabric folding, reeling or cutting machines; machines of a 
kind used in the manufacture of linoleum or other floor covering for applying the 
paste to the base fabric or other support; machines of a type used for printing a 
repetitive design, repetitive words or overall colour on textiles, leather, wallpaper, 
wrapping paper, linoleum or other materials, and engraved or etched plates, blocks 
or rollers therefor 
30.4000 84.41 Sewing machines; furniture specially designed for sewing machines; sewing mach­
ine needles: 
A. Sewing machines; furniture specially designed for sewing machines: 
I. Sewing machines (lock-stitch only), with heads of a weight not exceeding 
16 kg without motor or 17 kg including the motor; sewing machine heads 
(lock-stitch only), of a weight not exceeding 16 kg without motor or 17 kg 
including the motor: 
a) Sewing machines having a value (not including frames, tables or fur­
niture) of more than 65 ECU each 
III. Parts; furniture specially designed for sewing machines 
B. Sewing machine needles 
30.4010 84.42 Machinery (other than sewing machines) for preparing, tanning or working hides, 
skins or leather (including boot and shoe machinery) 
30.4020 84.43 Converters, ladles, ingot moulds and casting machines, of a kind used in metal­
lurgy and in metal foundries 
30.4030 84.44 Rolling mills and rolls therefor 
30.4040 84.45 Machine-tools for working metal or metal carbides, not being machines falling 
within heading No 84.49 or 84.50 
30.4050 84.46 Machine-tools for working stone, ceramics, concrete, asbestos-cement and like 
mineral materials or for working glass in the cold, other than machines falling 
within heading No 84.49 
30.4060 84.47 Machine-tools for working wood, cork, bone, ebonite (vulcanite), hard artificial 
plastic materials or other hard carving materials, other than machines falling within 
heading No 84.49 
30.4070 84.48 Accessories and parts suitable for use solely or principally with the machines fall­
ing within heading Nos 84.45 to 84.47, including work and tool holders, self-open­
ing dieheads, dividing heads and other appliances for machine-tools; tool holders 
for any type of tool or machine-tool for working in the hand 
30.4080 84.49 Tools for working in the hand, pneumatic or with self-contained non-electric motor 
30.4090 84.50 Gas-operated welding, brazing, cutting and surface tempering appliances 
30.4100 84.51 Typewriters, other than typewriters incorporating calculating mechanisms; cheque-
writing machines 
30.4110 84.52 Calculating machines; accounting machines, cash registers, postage-franking 
machines, ticket-issuing machines and similar machines, incorporating a calculat­
ing device 
25. 11.85 Official Journal of the European Communities No C 302/85 
Order No 
30.4120 84.54 Other office machines (for example, hectograph or stencil duplicating machines, 
addressing machines, coin-sorting machines, coin-counting and wrapping mach­
ines, pencil-sharpening machines, perforating and stapling machines) 
30.4130 84.55 Parts and accessories (other than covers, carrying cases and the like) suitable for 
use solely or principally with machines of a kind falling within heading No 84.51, 
84.52, 84.53 or 84.54 
30.4140 84.56 Machinery for sorting, screening, separating, washing, crushing, grinding or mixing 
earth, stone, ores or other mineral substances, in solid (including powder and paste) 
form; machinery for agglomerating, moulding or shaping solid mineral fuels, 
ceramic paste, unhardened cements, plastering materials or other mineral products 
in powder or paste form; machines for forming foundry moulds of sand 
30.4150 84.57 Glass-working machines (other than machines for working glass in the cold); 
machines for assembling electric filament and discharge lamps and electronic and 
similar tubes and valves 
30.4160 84.58 Automatic vending machines (for example, stamp, cigarette, chocolate and food 
machines), not being games of skill or chance 
30.4170 84.59 Machines and mechanical appliances, having individual functions, not falling 
within any other heading of this Chapter 
30.4180 84.60 Moulding boxes for metal foundry; moulds of a type used for metal (other than 
ingot moulds), for metal carbides, for glass, for mineral materials (for example, 
ceramic pastes, concrete or cement) or for rubber or artificial plastic materials 
30.4190 84.61 Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats and 
the like, including pressure-reducing valves and thermostatically controlled valves 
30.4200 ex 84.62 Ball, needle or needle roller bearings, excluding ball bearings with greatest external 
diameter not more than 30 mm 
30.4210 84.63 Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and gear­
ing (including friction gears and gearboxes and other variable speed gears),, fly­
wheels, pulleys and pulley blocks, clutches and shaft couplings 
30.4220 84.64 Gaskets and similar joints of metal sheeting combined with other material (for ex­
ample, asbestos, felt and paperboard) or of laminated metal foil; sets or assort­
ments of gaskets and similar joints, dissimilar in composition, for engines, pipes, 
tubes and the like, put up in pouches, envelopes or similar packings 
30.4230 84.65 Machinery parts, not containing electrical connectors, insulators, coils, contacts or 
other electrical features and not falling within any other heading in this Chapter 
CHAPTER 85 
30.4240 85.01 Electrical goods of the following descriptions: generators, motors, converters 
(rotary or static), transformers, rectifiers and rectifying apparatus; inductors: 
B. Other: 
I. Generators, motors (whether or not equipped with speed reducing, chang­
ing or step-up gear) and rotary converters: 
a) Synchronous motors of an output of not more than 18 watts 
No C 302/86 Official Journal of the European Communities 25.11.85 
30.4260 
30.4270 
30.4280 
30.4290 
30.4300 85.04 
85.05 
85.06 
85.07 
85.08 Order No 
30.4240 85.01 II. Transformers, static converters, rectifiers and rectifying apparatus; induc-
(cont'd) (cont'd) tors (a) 
C. Parts 
30.4250 85.02 Electro-magnets; permanent magnets and articles of special materials for perma­
nent magnets, being blanks of such magnets; electro-magnetic and permanent mag­
net chucks, clamps, vices and similar work holders; electro-magnetic clutches and 
couplings; electro-magnetic brakes; electro-magnetic lifting heads 
Electric accumulators 
Tools for working in the hand, with self-contained electric motor 
Electro-mechanical domestic appliances, with self-contained electric motor 
Shavers and hair clippers, with self-contained electric motor 
Electrical starting and ignition equipment for internal combustion engines (includ­
ing ignition magnetos, megneto-dynamos, ignition coils, starter motors, sparking 
plugs and glow plugs); generators (dynamos and alternators) and cut-outs for use 
in conjunction with such engines 
30.4310 85.09 Electrical lighting and signalling equipment and electrical windscreen wipers, 
defrosters and demisters, for cycles or motor vehicles 
30.4320 85.10 Portable electric battery and magneto lamps, other than lamps falling within head­
ing No 85.09: 
A. Miners' safety lamps 
B. Other (b) 
30.4330 85.11 Industrial and laboratory electric furnaces, ovens and inductions and dielectric 
heating equipment; electric or laser-operated welding, brazing, soldering or cutting 
machines and apparatus 
30.4340 85.12 Electric instantaneous or storage water heaters and immersion heaters; electric soil 
heating apparatus and electric space heating apparatus; electric hairdressing appli­
ances (for example, hair dryers, hair curlers, curling tong heaters) and electric 
smoothing irons; electro-thermic domestic appliances; electric heating resistors, 
other than those of carbon 
30.4350 85.13 Electrical line telephonic and telegraphic apparatus (including such apparatus for 
carrier-current line systems) 
30.4360 85.14 Microphones and stands therefor; loudspeakers; audio-frequency electric ampli­
fiers 
30.4370 85.15 Radiotelegraphic and radiotelephonic transmission and reception apparatus; 
radio-broadcasting and television transmission and reception apparatus (including 
receivers incorporating sound recorders or reproducers) and television cameras; 
radio navigational aid apparatus, radar apparatus and radio remote control 
apparatus: 
(a) For other static converters falling within NIMEXE code 85.01-88, the reference base referred to in 
Article 13 is set at 3 023 130 ECU. 
(b) Preferences are not to be granted to products falling within tariff subheading 85.10 B originating in Hong 
Kong, and to products falling within tariff subheadings 85.15 A III b ex 2, originating in South Korea, 
Hong Kong and Singapore. 
25. 11. 85 Official Journal of the European Communities No C 302/87 
Order No 
30.4370 85.15 A. Radiotelegraphic and radiotelephonic transmission and reception apparatus; 
(cont'd) (cont'd) radio-broadcasting and television transmission and reception apparatus (in­
cluding receivers incorporating sound recorders or reproducers) and television 
cameras: 
I. Transmitters 
II. Transmitter-receivers 
III. Receivers, whether or not incorporating sound recorders or reproducers: 
ex b) Other, excluding television receivers for colour (a) 
IV. Television cameras 
B. Other apparatus 
II. Other 
C. Parts of the goods of subheadings A and B above: 
II. Other: 
a) Cabinets and cases 
b) Parts of base metal, obtained by turning bars, angles, shapes, sec­
tions or wire, of solid section, the greatest diameter of which does 
not exceed 25 mm 
c) Other (b) 
30.4380 85.16 Electric traffic control equipment for railways, roads or inland waterways and 
equipment used for similar purposes in port installations or upon airfields 
30.4390 85.17 Electric sound or visual signalling apparatus (such as bells, sirens, indicator panels, 
burglar and fire alarms), other than those of heading No 85.09 or 85.16 
30.4395 85.19 Electrical apparatus for making and breaking electrical circuits, for the protection 
of electrical circuits, or for making connections to or in electrical circuits (for exam­
ple, switches, relays, fuses, lightning arresters, surge suppressors, plugs, lamphold-
ers and junction boxes); resistors, fixed or variable (including potentiometers), 
other than heating resistors; printed circuits; switch-boards (other than telephone 
switch-boards) and control panels 
30.4400 85.20 Electric filament lamps and electric discharge lamps (including infra-red and ultra­
violet lamps); arc-lamps: 
B. Other lamps 
C. Parts 
30.4410 85.21 Thermionic, cold cathode and photo-cathode valves and tubes (including vapour or 
gas filled valves and tubes, cathode-ray tubes, television camera tubes and mercury 
arc rectifying valves and tubes); photocells; mounted piezo-electric crystals; 
diodes, transistors and similar semi-conductor devices; light emitting diodes; elec­
tronic microcircuits: 
A. Valves and tubes 
B. Photocells, including photo transistors 
C. Mounted piezo-electric crystals 
30.4420 85.22 Electrical appliances and apparatus, having individual functions, not falling within 
any other heading of this Chapter 
(a) Preferences are not to be granted to products falling within tariff subheading 85.10 B originating in Hong 
Kong, and to products falling within tariff subheadings 85.15 A III b ex 2, originating in South Korea, 
Hong Kong and Singapore. 
(b) Preferences are not to be granted to products falling within tariff subheading 85.15 C II c) originating in 
South Korea, Hong Kong and Singapore. 
No C 302/88 Official Journal of the European Communities 25.11.85 
Order No 
30.4430 85.23 Insulated (including enamelled or anodized) electric wire, cable, bars, strip and the 
like (including co-axial cable), whether or not fitted with connectors: 
B. Other (*) 
30.4440 85.24 Carbon brushes, arc-lamp carbons, battery carbons, carbon electrodes and other 
carbon articles of a kind used for electrical purposes 
30.4450 85.25 Insulators of any material 
30.4460 85.26 Insulating fittings for electrical machines, appliances or equipment, being fittings 
wholly of insulating material apart from any minor components of metal incorpor­
ated during moulding solely for purposes of assembly, but not including insulators 
falling within heading No 85.25 
30.4470 85.27 Electrical conduit tubing and joints therefor, of base metal lined with insulating 
material 
30.4480 85.28 Electrical parts of machinery and apparatus, not being goods falling within any of 
the preceding headings of this Chapter 
30.4490 CHAPTER 86 RAILWAY AND TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND 
PARTS THEREOF; RAILWAY AND TRAMWAY TRACK FIXTURES 
AND FITTINGS; TRAFFIC SIGNALLING EQUIPMENT OF ALL 
KINDS (NOT ELECTRICALLY POWERED) 
CHAPTER 87 
30.4500 87.01 Tractors (other than those falling within heading No 87.07), whether or not fitted 
with power take-offs, winches or pulleys 
30.4510 ex 87.02 Motor vehicles for the transport of persons, goods or materials (including sports 
motor vehicles, other than those falling within heading No 87.09) excluding new 
motor vehicles of a cylinder capacity not exceeding 1 500 cm3 (NIMEXE code 
87.02-21) 
30.4520 87.03 Special purpose motor lorries and vans (such as breakdown lorries, fire-engines, 
fire-escapes, road sweeper lorries, snow-ploughs, spraying lorries, crane lorries, 
searchlight lorries, mobile workshops and mobile radiological units), but not in­
cluding the motor vehicles falling within heading No 87.02 
30.4530 87.04 Chassis fitted with engines, for the motor vehicles falling within heading No 87.01, 
87.02 or 87.03 
30.4540 87.05 Bodies (including cabs) for the motor vehicles falling within heading No 87.01, 
87.02 or 87.03 
30.4550 87.06 Parts and accessories of the motor vehicles falling within heading No 87.01, 87.02 
or 87.03 
30.4560 87.07 Works trucks, mechanically propelled, of the type used in factories, warehouses, 
dock areas or airports for short distance transport or handling of goods (for ex­
ample, platform trucks, fork-lift trucks and straddle carriers); tractors of the type 
used on railway station platforms; parts of the foregoing vehicles 
30.4570 87.08 Tanks and other armoured fighting vehicles, motorized, whether or not fitted with 
weapons, and parts of such vehicles 
30.4580 87.09 Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with or without 
side-cars; side-cars of all kinds 
25.11.85 Official Journal of the European Communities No C 302/89 
Order No 
30.4590 87.10 Cycles (including delivery bicycles), not motorized (*) 
30.4600 87.11 Invalid carriages, whether or not motorized or otherwise mechanically propelled 
30.4610 87.12 Parts and accessories of articles falling within heading No 87.09, 87.10 or 
87.11 (*) (a) 
30.4620 87.13 Baby carriages and parts thereof 
30.4630 87.14 Other vehicles (including trailers), not mechanically propelled, and parts thereof 
30.4640 CHAPTER 88 AIRCRAFT AND PARTS THEREOF; PARACHUTES; CATAPULTS 
AND SIMILAR AIRCRAFT LAUNCHING GEAR; GROUND FLYING 
TRAINERS 
30.4650 CHAPTER 89 SHIPS, BOATS AND FLOATING STRUCTURES (b) 
CHAPTER 90 
30.4660 90.01 Lenses, prisms, mirrors and other optical elements, of any material, unmounted, 
other than such elements of glass not optically worked; sheets or plates, of polariz­
ing material 
30.4670 90.02 Lenses, prisms, mirrors and other optical elements of any material, mounted, being 
parts of or fittings for instruments or apparatus, other than such elements of glass 
not optically worked 
30.4680 90.04 Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, protective or 
other 
30.4690 90.06 Astronomical instruments (for example, reflecting telescopes, transit instruments 
and equatorial telescopes), and mountings therefor, but not including instruments 
for radio-astronomy 
30.4700 90.07 Photographic cameras; photographic flashlight apparatus and flashbulbs other than 
discharge lamps of heading No 85.20 
30.4710 90.08 Cinematographic cameras, projectors, sound recorders and sound reproducers but 
not including re-recorders or film editing apparatus; any combination of these 
articles 
30.4715 90.09 Still image projectors; photographic enlargers and reducers 
30.4720 90.10 Apparatus and equipment of a kind used in photographic or cinematographic 
laboratories, not falling within any other heading in this Chapter; photocopying 
apparatus (whether incorporating an optical system or of the contact type) and 
thermocopying apparatus; screens for projectors 
30.4730 90.11 Microscopes and diffraction apparatus, electron and proton 
30.4740 90.12 Compound optical microscopes, whether or not provided with means for photo­
graphing or projecting the image 
30.4750 90.13 Optical appliances and instruments (but not including lighting appliances other 
than searchlights or spotlights), not falling within any other heading of this Chap­
ter; lasers, other than laser diodes 
(a) The asterisk covers only subheading 87.12 B. 
(b) Products falling within tariff subheading and tariff subheadings 89.01 A, 89.01 B I, 89.02 A, 89.02 B I, 89.03 
A are not included in this Annex as they are exempted of duties under the Common Customs Tariff. How­
ever, Spain and Portugal apply the rates of duties provided for by Articles 178 and 365 of the Act of Acces-
No C 302/90 Official Journal of the European Communities 25. 11. 85 
Order No 
30.4760 90.14 Surveying (including photogrammetrical surveying), hydrographic, navigational, 
meteorological, hydrological and geophysical instruments; compasses; range-
finders 
30.4770 90.15 Balances of a sensitivity of 5 eg or better, with or without their weights 
30.4780 90.16 Drawing, marking-out and mathematical calculating instruments, drafting mach­
ines, pantographs, slide rules, disc calculators and the like; measuring or checking 
instruments, appliances and machines, not falling within any other heading of this 
Chapter (for example, micrometers, callipers, gauges, measuring rods, balancing 
machines); profile projectors 
30.4790 90.17 Medical, dental, surgical and veterinary instruments and appliances (including 
electromedical apparatus and ophthalmic instruments) 
30.4800 90.18 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing 
apparatus; artificial respiration, ozone therapy, oxygen therapy, aerosol therapy or 
similar apparatus; breathing appliances (including gas masks and similar respira­
tors) 
30.4810 90.19 Orthopaedic appliances, surgical belts, trusses and the like; splints and other frac­
ture appliances; artificial limbs, eyes, teeth and other artificial parts of the body; 
hearing-aids and other appliances which are worn or carried, or implanted in the 
body, to compensate for a defect or disability 
30.4820 90.20 Apparatus based on the use of X-rays or of the radiations from radioactive sub­
stances (including radiography and radiotherapy'apparatus); X-ray generators; 
X-ray tubes; X-ray screens; X-ray high tension generators; X-ray control panels 
and desks; X-ray examination or treatment tables, chairs and the like 
30.4830 90.21 Instruments, apparatus or models, designed solely for demonstrational purposes 
(for example, in education or exhibition), unsuitable for other uses 
30.4840 90.22 Machines and appliances for testing mechanically the hardness, strength, compres­
sibility, elasticity and the like properties of industrial materials (for example, 
metals, wood textiles, paper or plastics) 
30.4850 90.23 Hydrometers and similar instruments; thermometers, pyrometers, barometers, hy­
grometers, psychrometers, recording or not; any combination of these instruments 
30.4860 90.24 Instruments and apparatus for measuring, checking or automatically controlling 
the flow, depth, pressure or other variables of liquids or gases, or for automatically 
controlling temperature (for example, pressure gauges, thermostats, level gauges, 
flow meters, heat meters, automatic oven-draught regulators), not being articles 
falling within heading No 90.14 
30.4870 90.25 Instruments and apparatus for physical or chemical analysis (such as polarimeters, 
refractometers, spectrometers, gas analysis apparatus), instruments and apparatus 
for measuring or checking viscosity, porosity, expansion, surface tension or the like 
(such as viscometers, porosimeters, expansion meters); instruments and apparatus 
for measuring or checking quantities of heat, light or sound (such as photometers 
(including exposure meters), calorimeters); microtomes 
30.4880 90.26 Gas, liquid and electricity supply or production meters; calibrating meters therefor 
25. 11.85 Official Journal of the European Communities No C 302/91 
Order No 
30.4890 90.27 Revolution counters, production counters, taximeters, mileometers, pedometers, 
and the like, speed indicators (including magnetic speed indicators) and tacho­
meters (other than articles falling within heading No 90.14); stroboscopes 
30.4900 90.28 Electrical measuring, checking, analyzing or automatically controlling instruments 
and apparatus 
30.4910 90.29 Parts or accessories suitable for use solely or principally with one or more of the 
articles falling within heading No 90.23, 90.24, 90.26, 90.27 or 90.28 
CHAPTER 91 
30.4920 ex 91.01 Pocket-watches, wrist-watches, and other watches, including stop-watches, exclud­
ing quartz-watches 
30.4930 91.03 Instrument panel clocks and clocks of a similar type, for vehicles, aircraft or vessels 
30.4940 91.05 Time of day recording apparatus; apparatus with clock or watch movement (in­
cluding secondary movement) or with synchronous motor, for measuring, recording 
or otherwise indicating intervals of time 
30.4950 91.06 Time switches with clock or watch movement (including secondary movement) or 
with synchronous motor 
30.4955 91.07 Watch movements assembled 
30.4960 91.08 Clock movements, assembled 
30.4970 91.10 Clock cases and cases of a similar type for other goods of this Chapter, and parts 
thereof 
30.4980 91.11 Other clock and watch parts 
CHAPTER 92 
30.4990 ex 92.01 Pianos (including automatic pianos, whether or not with keyboards), excluding new 
upright pianos; harpsichords and other keyboard stringed instruments; harps but 
not including aeolian harps 
30.5000 92.02 Other string musical instruments 
30.5010 92.03 Pipe and reed organs, including harmoniums and the like 
30.5020 92.04 Accordions, concertinas and similar musical instruments; mouth organs 
30.5030 92.05 Other wind musical instruments 
30.5040 92.06 Percussion musical instruments (for example, drums, xylophones, cymbals, 
castanets) 
30.5050 92.07 Electro-magnetic, electrostatic, electronic and similar musical instruments (for 
example, pianos, organs, accordions) 
30.5060 92.08 Musical instruments not falling within any other heading of this Chapter (for 
example, fairground organs, mechanical street organs, musical boxes, musical 
saws); mechanical singing birds; decoy calls and effects of all kinds; mouthblown 
soundsignalling instruments (for example, whistles and boatswains' pipes) 
No C 302/92 Official Journal of the European Communities 25. 11. 85 
Order No 
30.5070 92.10 Parts and accessories of musical instruments, including perforated music rolls and 
mechanisms for musical boxes; metronomes, tuning forks and pitch pipes of all 
kinds 
30.5080 92.13 Other parts and accessories of apparatus falling within heading No 92.11 
30.5090 CHAPTER 93 ARMS AND AMMUNITION; PARTS THEREOF (a) 
CHAPTER 94 
30.5100 94.01 Chairs and other seats (other than those falling within heading No 94.02), whether 
or not convertible into beds, and parts thereof: 
B. Other: 
I. Specially designed for aircraft 
II. Other (*) 
30.5110 94.02 Medical, dental, surgical or veterinary furniture (for example, operating tables, hos­
pital beds with mechanical fittings); dentists' and similar chairs with mechanical 
elevating, rotating or reclining movements; parts of the foregoing articles 
30.5120 94.04 Mattress supports; articles of bedding or similar furnishing fitted with springs or 
stuffed or internally fitted with any material or of expanded foam or sponge rubber 
or expanded foam or sponge artificial plastic material, whether or not covered (for 
example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) 
30.5130 CHAPTER 95 ARTICLES AND MANUFACTURES OF CARVING OR MOULDING 
MATERIAL 
30.5140 CHAPTER 96 BROOMS, BRUSHES, POWDER-PUFFS AND SIEVES, EXCLUDING 
PAINT, DISTEMPER, VARNISH AND SIMILAR BRUSHES, 
BRUSHES FOR COSMETICS AND PERSONAL TOILETRY, AND 
OTHER BRUSHES OR BROOMS LISTED IN ANNEX A TO THE 
PRESENT REGULATION 
CHAPTER 97 
30.5150 97.01 Wheeled toys designed to be ridden by children (for example, toy bicycles and tri­
cycles and pedal motorcars); dolls' prams and dolls' pushchairs 
30.5153 97.02 Dolls of all kinds (b) 
30.5156 97.04 Equipment for parlour, table and funfair games for adults or children (including 
billiard tables and pin-tables and table-tennis requisites (c) 
30.5160 ex 97.06 Appliances, apparatus, accessories and requisites for gymnastics or athletics, or for 
sports and outdoor games (other than articles falling within heading No 97.04) (c) 
(a) Products falling within tariff heading 93.03 and tariff subheading 93.06 A are not included in this Annex as 
they are exempted of duties under the Common Customs Tariff. However, Spain and Portugal apply the 
rates of duties provided for by Articles 178 and 365 of the Act of Accession. 
(b) Preferences are not to be granted to products falling within subheadings 97.02 and 97.04 originating in 
Hong Kong. 
(c) Products falling within tariff subheading 97.06 A are not included in this Annex as they are exempted of 
duties under the Common Customs Tariff. However, Spain and Portugal apply the rates of duties provided 
for by Articles 178 and 365 of the Act of Accession. 
25. 11.85 Official Journal of the European Communities No C 302/93 
Order No 
30.5170 97.07 Fish-hooks, line fishing rods and tackle; fish landing nets and butterfly nets; decoy 
'birds', lark mirrors and similar hunting or shooting requisites 
30.5180 97.08 Roundabouts, swings, shooting galleries and other fairground amusements; travel­
ling circuses, travelling menageries and travelling theatres 
30.5190 CHAPTER 98 MISCELLANEOUS MANUFACTURED ARTICLES (*) (a) 
(a) The asterisk only covers heading No 98.15. 
No C 302/94 Official Journal of the European Communities 25.11.85 
ANNEX III 
List of developing countries and territories enjoying generalized tariff preferences (') 
A. INDEPENDENT COUNTRIES 
660 Afghanistan (2) 
208 Algeria 
330 Angola 
459 Antigua and Barbuda 
528 Argentina 
453 Bahamas 
640 Bahrain 
666 Bangladesh (2) 
469 Barbados 
421 Belize 
284 Benin (2) 
675 Bhutan (2) 
516 Bolivia 
391 Botswana (2) 
236 Burkina Faso (2) 
508 Brazil 
703 Brunei Darussalam 
676 Burma 
328 Burundi (2) 
302 Cameroon 
306 Central African Republic (2) 
244 Chad (2) 
512 Chile 
720 China 
480 Colombia 
375 Comoros (2) 
318 Congo 
436 Costa Rica 
448 Cuba 
600 Cyprus 
338 Djibouti (2) 
460 Dominica 
456 Dominican Republic 
500 Ecuador 
220 Egypt 
428 El Salvador 
310 Equatorial Guinea (2) 
334 Ethiopia (2) 
815 Fiji 
314 Gabon 
252 Gambia (2) 
276 Ghana 
473 Grenada 
416 Guatemala 260 Guinea (2) 
257 Guinea Bissau (2) 
488 Guyana 
452 Haiti (2) 
424 Honduras 
664 India 
700 Indonesia 
616 Iran 
612 Iraq 
272 Ivory Coast 
464 Jamaica 
628 Jordan 
696 Kampuchea (Cambodia) 
346 Kenya 
812 Kiribati 
636 Kuwait 
684 Laos(2) 
604 Lebanon 
395 Lesotho (2) 
268 Liberia 
216 Libya 
370 Madagascar 
386 Malawi (2) 
701 Malaysia 
667 Maldives (2) 
232 Mali(2) 
228 Mauritania 
373 Mauritius 
412 Mexico 
204 Morocco 
366 Mozambique 
803 Nauru 
672 Nepal (2) 
432 Nicaragua 
240 Niger (2) 
288 Nigeria 
652 North Yemen (2) 
649 Oman 
662 Pakistan 
442 Panama 
801 Papua New Guinea 
520 Paraguay 
504 Peru 708 Philippines 
644 Qatar 
247 Republic of Cape Verde (2) 
066 Romania 
324 Rwanda (2) 
819 Western Samoa (2) 
311 Sao Tome and Principe (2) 
632 Saudi Arabia 
248 Senegal 
355 Seychelles and dependencies (2) 
264 Sierra Leone (2) 
706 Singapore 
806 Solomon Islands 
342 Somalia (2) 
728 South Korea 
656 South Yemen (2) 
669 Sri Lanka 
450 St Christopher and Nevis 
456 St Lucia 
467 St Vincent 
224 Sudan (2) 
492 Surinam 
393 Swaziland 
608 Syria 
352 Tanzania (2) 
680 Thailand 
280 Togo (2) 
817 Tonga (2) 
472 Trinidad and Tobago 
212 Tunisia 
807 Tuvalu 
350 Uganda (2) 
647 United Arab Emirates 
524 Uruguay 
816 Vanuatu 
484 Venezuela 
690 Vietnam 
048 Yugoslavia 
322 Zaire 
378 Zambia 
382 Zimbabwe 
(') The code number preceding the name of each beneficiary country or territory is that given in 'Geonomenclature' (Regula­
tion (EEC) No 3537/82 (OJ No L 371, 30. 12. 1982, p. 7), extended by Regulation (EEC) No 3655/83 (OJ No L 361, 
24. 12. 1983, p. 31). 
(2) This country is also included in Annex IV. 
25. 11.85 Official Journal of the European Communities No C 302/95 
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 
808 American Oceania (') 
802 Australian Oceania (Christmas Island, Cocos (Keeling) Islands, Heard Island and McDon­
ald Islands, Norfolk Island) 
413 Bermuda 
357 British Indian Ocean Territory 
463 Cayman Islands 
529 Falkland Islands and Falkland dependencies 
822 French Polynesia 
044 Gibraltar 
406 Greenland (2) 
740 Hong Kong 
743 Macao 
377 Mayotte 
476 Netherlands Antilles 
809 New Caledonia and dependencies 
814 New Zealand Oceania (Tokelau and Niue Islands; Cook Islands) 
813 Pitcairn 
890 Polar regions (French Southern and Antarctic Territories, Australian Antarctic Territories, 
British Antarctic Territories) 
329 St. Helena and St. Helena dependencies 
454 Turks and Caicos Islands 
457 Virgin Islands of the United States 
811 Wallis and Futuna Islands 
450 West Indies 
Note: The above lists may be amended subsequently to take account of changes in the inter­
national 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). 
(2) As from the entry into force of the Treaty, signed in Brussels on 13 March 1984, amending the 
Treaties establishing the European Communities with regard to Greenland or of interim mea­
sures agreed in the Council. 
No C 302/96 Official Journal of the European Communities 25. 11. 85 
ANNEX IV 
List of least-developed developing countries 
660 Afghanistan 
666 Bangladesh 
284 Benin 
675 Bhutan 
391 Botswana 
236 Burkina Faso 
328 Burundi 
306 Central African Republic 
244 Chad 
375 Comoros 
338 Djibouti 
310 Equatorial Guinea 
334 Ethiopia 
252 Gambia 
260 Guinea 
257 Guinea Bissau 
452 Haiti 
684 Laos 
395 Lesotho 386 Malawi 
667 Maldives 
232 Mali 
672 Nepal 
240 Niger 
652 North Yemen 
247 Republic of Cape Verde 
324 Rwanda 
819 Western Samoa 
311 Sao Tome and Principe 
355 Seychelles and dependencies 
264 Sierra Leone 
342 Somalia 
656 South Yemen 
224 Sudan 
352 Tanzania 
280 Togo 
817 Tonga 
350 Uganda