COMVIISSION OF THE EUROPEAN COMMUNITIES 
C0M(94) 389 final 
Brussels, 16.09.1994 
REPORT FROM THE COMMISSION TO THE COUNCIL AND THE EUROPEAN PARLIAMENT 
on the application of transitional tariff measures 
as a result of German unification 

1. INTRODUCTION 
In the wake of German unification in 1990 transitional tariff measures were 
introduced for imports into the five new Bundeslânder to provisionally 
maintain trade between the former GDR and its Comecon partners covered by a 
number of trade agreements to allow time for economic restructuring. 
Council Regulation (EEC) No 3568/90 and Decision No 3788/90/ECSC authorized 
Germany to maintain, for the five new Bundeslânder, the preferential tariff 
arrangements for Central and Eastern European countries which made up the 
former Comecon from 3 October 1990 to 31 December 1992. These measures 
were intended to ensure that businesses which had formed part of the 
economic trading system in Central and Eastern Europe until 1989 were not 
suddenly deprived of supplies of raw materials or semi-finished products. 
The Commission published a communication (0J No C 151 of 10 June 1991) 
listing the products and quantities concerned. This list still applies. 
In November 1992 the German authorities requested that these measures be 
extended to cover 1993 and 1994. The Commission and the Council reacted 
favourably to this request as it was clear that the process of 
restructuring embarked upon had not yet been completed. However, owing to 
common market organization imperatives in the fruit and vegetable sectors 
(Chapters 7, 8 and 20 of the Common Customs Tariff) the Council endorsed 
the Commission's proposal to exclude these agricultural products from the 
arrangements. With the completion of the single market on 1 January 1993 
such regional tariff measures were difficult to reconcile with the new 
political environment. Nevertheless the arrangements were extended for one 
year only (1993) by Regulation (EEC) No 1343/93 and Decision 
No 1535/93/ECSC. 
In November 1993 the German authorities made a second request for the 
arrangements to be extended for two years pending the establishment of a 
free trade area with Central and Eastern European countries. The 
Commission presented a proposal to the Council in January to extend these 
measures for one year only but to exclude agricultural products (see [EC] 
Regulation n* 665/94). 
yf 
Regulation (EEC) No 1343/93 requires the Commission to present a report to 
the Council and Parliament, including statistics, on the operation of the 
arrangements. The first report had been based on the study undertaken by 
the German Ministry of Foreign Affairs (Die Anwendung der zolI tarifIichen 
Ubergangsmassnahmen des Europaischen Union im Beitrittsgebiet, 
25 October 1993) and on the traditional own resources inspection reports on 
the visit made to Germany, on the basis of Article 18, paragraph 3 of 
Regulation 1522/89, from 13 to 17 September last year. 
II. HOW THE SYSTEM IS WORKING 
It will be seen from the brief description of the arrangements below that 
the customs control procedures used are fairly rigorous. The conditions 
governing eligibility are as follows: 
(a) the goods must be released for free circulation in the new 
Bundeslânder-, 
(b) the goods must be covered by agreements between the former German 
Democratic Republic and its former Comecon partners, a list of which 
is appended to Regulation (EEC) No 3568/90 (all the products 
concerned are published in 0J No C 151 of 10 June 1991); 
(c) the goods must be consumed in the new Lander or undergo working or 
processing confirming origin in the Community territory; 
(d) specific authorizations issued under end-use customs legislation by 
the Ministry of Economic Affairs or Agriculture must be submitted to 
enable the goods to be cleared. 
It should be noted that the measures: 
(a) do not obviate the need to comply with specific agricultural 
legislation (e.g. on agricultural levies, reference or minimum 
pr ices); 
z 
(b) apply only to customs or anti-dumping duties and do not allow any 
exemptions to common commercial policy measures such as Community 
quantitative import restrictions. 
On-the-spot checks within traditional "own resources" inspections have 
shown that a substantial proportion of these imports (nearly 80%) concern 
large businesses and steel (headings 7207, 7208, 7210 and 7213 of the CCT 
from the former Czech and Slovak Federal Republic and Poland) and tractors 
(heading 8701 from the CIS). 
One final comment that should be made is that, as a result of the 
scrupulous way in which the German authorities supervise the presence of 
the goods and administer these arrangements, some of the customs offices 
concerned have been under some pressure. 
No shortcomings in the application of these arrangements by the German 
authorities in question nor any fraud were detected in own resource 
inspections undertaken by the Commission from 10 to 14 June 1991 and 13 to 
17 September 1993. There were simply a few minor instances where 
procedures appeared to break down. One example is the failure of importers 
wishing to sell products imported under end-use arrangements to notify the 
authorities responsible for monitoring application of these arrangements of 
the disposal of goods. This enables them to trace goods imported under 
bilateral arrangements right up to the point of retail sale. 
Inspections were carried out in 1991 at the Bundesamt fQr Wirtschaft (BAW) 
in Berlin and customs offices in Magdeburg and Rostock. Visits were made 
to customs offices in Dresden, Leipzig and Magdeburg in 1993 when it was 
found that the German inspection services had performed a documentary check 
and an on-the-spot check of all imports, either at importers' premises or 
at the final destination documents relating to the end-use of goods 
imported were checked in all cases. This represents a marked improvement 
compared to 1991. 
3 
III. STATISTICS 
A number of conclusions can be drawn from a statistical analysis of these 
trade flows now that the arrangements have been in place for three years: 
(a) import trade between the new Bundeslânder and Central and Eastern 
Europe is insignificant: compared with a potential theoretical 
annual total of DM 26 191.7 million in eligible imports actual 
imports, whether covered or not by bilateral arrangements, totalled 
DM 6 663 million in 1991 and DM 4 671 million in 1992 (last year in 
which full statistics were available) or 25.4% and 17.8% respectively 
of theoretical concessions. Imports which were actually covered by 
bilateral arrangements amounted to DM 472 million in 1991, 
DM 786.9 million in 1992 and DM 447.4 million in the first half of 
1993 (1.8%, 3% and 3.4% of theoretical concessions). Imports covered 
by bilateral arrangements accounted for 7.1% of total imports in 1991 
and 16.8% in 1992 (statistics for 1993 were not available). 
(b) A large proportion of imports covered by the bilateral arrangements 
is accounted for by steel products: imports of iron, pig iron and 
steel (Chapters 72 and 73 of the Combined Nomenclature) amounted to 
DM 375.8 million in 1992 and DM 254.2 million in the first half of 
1993 (47.7% and 56.8% of total imports actually benefiting from the 
arrangements). If we add other metals (Chapters 74 to 81 of the 
Combined Nomenclature), imports of which amounted to DM 186.4 million 
in 1992 and DM 39.7 million in the first half of 1993, we can see 
that two-thirds of the imports in 1992 and the first half of 1993 
under the arrangements were metals. 
It is interesting to note that imports of iron, pig iron and steel 
from the former Soviet Union and the former Czech and Slovak Federal 
Republic alone account for 40% of all imports in 1992 covered by the 
arrangements; this figure was as high as 49.5% in the first half of 
1993 (28.3% in the case of the former Soviet Union and 21.2% in that 
of the former Czech and Slovak Federal Republic). It should also be 
<f 
pointed out that these products made up the greater part of total 
imports: in 1992 DM 375.8 million of such products were imported 
under these arrangements, equivalent to 81.1% or DM 463 million in 
total imports in the steel sector. 
(c) Agricultural imports, on the other hand, accounted for a very small 
proportion of concessions: DM 59.1 million in 1992 and 
DM two million in the first half of 1993 (as products in Chapters 7, 
8 and 20 of the CCT were excluded in 1993). These accounted for 7.5% 
of imports covered by the arrangements in 1992 and 0.4% in the first 
half of 1993. 
The restrictions introduced on 1 January last year on agricultural 
products excluded such products from the arrangements from that date. 
The statistics gathered by the German authorities are appended. 
IV. A CHANGING ENVIRONMENT 
There was a significant shift in political and trade relations between the 
Community and Central and Eastern Europe last year as a result of two 
separate decisions which have rendered the transitional tariff arrangements 
of less importance: 
(a) firstly, the decision taken by the Council in Copenhagen on 22 June 
last year to provide greater access to the Community market by 
speeding up the establishment of a free trade zone between the 
Community and associated Central and Eastern European countries by 
two years. This will mean that industrial products from Central 
Europe, with the exception of textiles and ECSC products, will have 
access to the Community's internal market without being subject to 
any tariff barrier from 1 January 1995. By the same token tariff 
quotas were abolished from 1 December 1993 for certain types of 
Hungarian, Bulgarian and Romanian wine under the Europe/interim 
agreements concluded between the Community and these countries. 
(b) Secondly, the introduction of tariff quotas for Czech and Slovak 
steel products was given political expression by Decision No 1/93 of 
21 May 1993 of the EC/(former) Czechoslovakia Joint Committee. As 
was explained earlier, these cover products which account for the 
major share of trade under the bilateral arrangements. 
It is impossible at this stage to assess the impact of this decision by the 
Joint Committee on the bilateral arrangements as it only came into force in 
the second half of last year, whereas this report is based on statistics up 
to June of last year. 
CONCLUSIONS 
The conclusions drawn by the previous report of 18 November 1991 (SEC(91) 
2159 final) are still generally valid. Over the three years since they 
were introduced the arrangements have had little macro-economic impact. 
They do not appear to have led to any distortions of competition between 
Community firms but have succeeded in reversing the rapid decline in trade 
between the new Bundeslânder and Eastern and Central Europe. 
Despite a few isolated problems which will be examined by the relevant 
institutions, primarily the Commission, it should be said that the German 
authorities, and in particular the German customs authorities, have been 
extremely scrupulous in monitoring the implementation of these 
arrangements, the politicaI importance of which has obviously not escaped 
them. 
^ 
ANNEX 
Statistics provided by the German authorities 
? 
Obéraient Uber die Antrèige auf zollfreie Binfuhr gem&û VO (EWO) 3568/90^)1 
und Entscheidung (EGKS) 3788/90)2) fur das Jahr 1993 Stand: 30. Oi. 199: 
- in Nio DM -
^ Warengruppe: 
Ernàhrungswirtschaft 
Minerai îsc.^.e Stoffe 
Che/s. Produite, Cunst-
stoffe, Cautscnu» 
Leder. Re;seartilel, 
scnuhé 
Hol:. Ccrk. Fîecht-
stoffe, nôfcel 
Papier. Papce, Druck-
erieug/iisse' 
ïextiI, B?» ieidung 
i 
• 51 * : ". ?, Gis:, }' e r a •• i * 
jEisec, Sta.'-i, nrer. aus tisen oc?r s t a ri ! 
NE-Me t a 1 le, Karen aus 
NE-netallen 
Wer>?euge, War-en aus unedlen né ta 11 en 
Maschinenbau 
EleCtrotechn,/electron 
Gerâte, Telle 
Befôrderungs«i ttel 
^r:%;ibUhre"' 
MusiUnstrufente, 
Spielîeug 
Anrjere Haren 
(nient zugeordnet) 
6 E S A M I : HS-lCapi tel 
Up. 01-24 
Kap. 25-27 
Cap. 29-40 
Cap. 41-43/64 
Cap. 44-47/94 
Cap. 48-49 
Cap, 50-63/ 
65/66 eheu. Jugoslawien 
A 
Cap. 65-70 i 
Cap. 72-73 
Cap, 74-81 
Cap. 82-83 
Cap. 84 
Cap. 85 
Cap. 86-89 
Cap. 71/90/91 
Cap. 92/95 
Cap. 01-95 B 
0 
0 
0 
0 
0 
o eheu. UdSSR 
A 
1 
ni 
'i 
•"si • 1 
0 
o 
o 
0 
o 
0 
o 
0 
1) 
0 8 
0 
0 
42,7 
0 
0,7 
0,9 
1,5 
0 
126,9 
37,3 
0 
B,4 
3,1 
22,4 
0,2 
1,1 
1,7 
246,9 POlef1 A1A 
- 060 -
A 
| B 
0 
1,? 
17,1 
0 
0 
0 
1,0 
0 
29,0 
1,3 
0 
0 
3,7 
0 
0 
0 
0 
54,0 Bhen: olR-
A 8 
0 
0,1 
14,5 
0 
0 
0 
8,8 
0,3 
95,0 
1,1 
0 
0 
0 
0,2 
0 
0 
o 
120,0 Ungarn . 
- 064 -
A B 
0,8 
0 
0,2 
0 
0 
0 
3,6 
0 
3,3 
0 
0 
0,1 
0 
2,7 
0 
0 
8,3 
19,0 Rurân içn 
- 066 -
A B 
0 
0 
0 
0 
6,3 
0 
o 
o 
0 
0 
0 
0 
0 
0 
0 
o 
0 
6,3 Bulgarjjj . 
A B 
1,2 
0 
0 
o 
0 
0 
0 
0 
0 
0 
0 
o 
0 
o 
o 
o 
o 
1,2 Susre; 
A B 
2,0 
2,0 
74,5 
0 
7,0 
0,9 
14,9 
0,3 
254,2 
39,7 
0 
8,5 
6,8 
25,3 
fl>2 
" 
1,1 
10,0 
447,4 
1 ) "verlangert mit VO (EWG) 1343/93 
2) verlangert mit Entscheidung (EGKS) ^55s /93 
5*fofdi.''.in0'sjit:*! 
feiuechuii, far is, 
Cplrt, fcbjci 
hsiiiostrdifote, 
Spiebeug 
An-iere Var«a 
(sicbt taf^ordae t J 
CJ Salt fl6 • 59 
71/30/31 
52 • 95 
01 - 99 9,2 
O.J 
M 
54,6 !.£ 50,1 
U 
0,3 
753,7 
2 3-31,4 43,1 
* t 
i"; ? 
• ,-
481 0 19,5 
2,3 
7,3 
843,7 0,3 
0,2 
i 
85,5 
i 60,8 
6,5 
0,4 
653,2 9,6 
3,4 
144,3 29,8 
1,3 
s,o 
0.4 
170.fi !\ 1! 
0,-i 
45.6 
i ! 3,5 
0,4 
0,1 
30,4 0,1 
0.1 
0,1 
7,3 [ 0,5 
1,0 
0,1 
35,3 11,1 F" 179,4 
i 
j 16,1 
i 
1 < 
18,7 
764,2 
4 671,0 s* * 
f-,-
G,r 
7SC.S 
Inanspruchnahme der zollfreien Einfuhrmôglichkeiten in das Beitrittsgebiet 1992 nach Landern 
Mogliches Einfuhr-
volumen 1) 
IWarenprotokolle) 
1 - in Mio DM -
Einfuhr 2) 
01.01.1992 
31.12.1992 
2 zollfrei 2. 
01.01.1992 
31.12.1992 3 2.u 2 
in % 3 lu 1 
in % 
Du.e-aiige 'JdSSR 
yr.emaiige CSFR 
Ungarn 
V T 
nuIgarien 
P.-,;;'',h'nien 
•iie-'ûiige SFRJ 14.318,5 
2.995,0 
2.162,2 
3.060,0 
1.254,0 
1.551,0 
051 ,0 2.881,4 
653,2 
170,8 
8-
36,9 
30, 4 
54,6 489,0 
144,8 
46,6 
86,5 
11,1 
7, 3 
1,6 17,0 
22,2 
27,3 
10,3 
30, 1 
25, 7 
2,9 3,4 
4,8 
2,2 
2,8 
0,9 
0,5 
0,2 
;sgesamt 26.191,7 4.671,0 786,9 16,9 
) Sowohl im moglicher. Eir.fuhrvolumen nach den Warenprotokollen als auch in der effektiven Einfuhr sind Waren 
enthalter., die nach der Gemeinsamen Zolltarif ohnehin zollfrei bzw. die im Rahmen der Allgemeinen Zollprâ-
ferenzer. und de™ Ab-;c~~er. mit der ehemaiigen SFRJ begiinstigt sind. 
i G em aft VC ( EWG) Nr 
vc-, 19. ' 2. 1990 des Rates vcn 04.12.1990 und Entscheidung Nr. 3788/90 EKGS der Kommission 3,0 
Inanapruchnahme der zollfreien Einfuhrmôglichkeiten in das Beitrittsgebiet 1991 nach Landern 
Mogliches Einfuhr-
volumen 1) 
(Warenprotokolle) 
l - in Mio DM -
Einfuhr 2) 
01.01.1991 
31.12.1991 
2 zollfrei 2) 
01.01.1991 
31.12.1991 vu 2 
in % 3 7.U 1 
in % 
hemalige UdSSR 
hemalige CSFR 
Ungarn 
Polen 
Bulgarien 
Rumànien 
hemalige SFRJ 14.318,5 
2.995,0 
2.162,2 
3.060,0 
l.254,0 
1.551,0 
851 ,0 4.666,1 
714,9 
257,2 
778,0 
37,8 
80,6 
128,4 300,4 
64,0 
28,9 
50,5 
10,6 
13,9 
3,7 6,4 
9,0 
11,2 
6,5 
20,0 
17,2 
2,9 2,1 
2, 1 
1 , 3 
1 , 7 
0,0 
0,9 
0,4 
nsgesamt 26.191,7 6.663,0 47 2,0 7, 1 1 
Sowohl im moglichen Einfuhrvolumen nach den Warenprotokollen als auch in der effektiven Einfuhr sind Waren 
enthalten, die nach dem Gemeinsamen Zolltarif ohnehin zollfrei bzw. die im Rahmen der Allgemeinen Zollpra-
ferenzen und dem Abkommen mit der ehemaligen SFRJ begiinstigt sind. 
Gemafi VO (EWG) Nr. 3568/90 des Rates vom 04.12.1990 und Entscheidung Nr. 3788/90 EKGS der Kommission 
von 19.12.1990 
GegenUberstellung der Gesamteinfuhren (A) und der zollfreien Einfuhren 
gemèLO VO (EW3) 3568 1) und Entscheidung (EGKS) 3788/90 2) fUr das Jahr 1991 (B) - in Mio DM -
V Lander: 
Hôgl. Einfuhrvolumen 
(Warenprotokolle) 
Haupttiarengruppen 
Nahrungsnittel/ 
Getrânke 
Sonstige 
Agrarerzeugnisse 
Cheraische Erzeugnisse 
Haschinen und 
Maschinenteile 
Beforderungsmttel 
Holz, Papier, flôbel 
Tex til und Bekleidung 
Glas, Kerarcik 
Elektrotechnische und 
elektronische Erzeugn, 
Sonstige Erzeugnisse 
6 E S A n T : ehes. Jugoslawien 
- 048 -
851,0 
A 
0,9 
0,4 
11,8 
47,4 
M 
4,6 
17,6 
0,9 
6,8 
30,1 
128,4 B 
0,1 
0 
0 
2,2 
0 
0,1 
0,4 
0 
0 
0,9 
3,7 ehea. UdSSR 
- 056 -
14.318,5 
A 
1,6 
1,0 
27,9 
75,6 
524,9 
25,9 
46,8 
0,7 
23,5 
3.938,2 
4.666,1 B 
0 
0 
10,3 
34,1 
9,0 
2,3 
0 
0 
3,1 
241,6 
300,4 Polen 
- 060 -
3.060,0 
A 
26,3 
9,6 
50,2 
62,6 
30,0 
45,6 
60,0 
12,9 
40,5 
440,3 
778,0 B 
4,1 
0 
2,1 
13,1 
2,0 
0,1 
0,7 
0,3 
3,7 
24,4 
50,5 ehea. CSFR 
- 062 -
2.995,0 
A 
21,8 
5,5 
61,8 
158,7 
140,9 
21,4 
40,2 
6,5 
46,1 
212,0 
714,9 B 
0,8 
0 
5,5 
12,0 
7,0 
0,9 
1,? 
0,2 
4,5 
31,2 
64,0 Ungarn 
- 064 -
2.162,2 
A 
26,3 
25,3 
15,3 
63,8 
34,2 
3,1 
9,4 
6,3 
31,7 
41,6 
257,2 B 
10,3 
0 
0 
9,5 
2,5 
0,4 
0 
0,3 
2,5 
3,4 
28,9 Rusânien 
- 066 -
1.551,0 
A 
3,6 
1.1 
0,8 
21,1 
13,5 
1,3 
18,6 
0,3 
4,3 
16,0 
80,6 B 
0,4 
0 
0,4 
9,9 
1,3 
0 
0 
0 
1,6 
0,3 
13,9 Bulgarien 
- 068 -
1.254,0 
A 
5,4 
2,8 
1,2 
10,6 
1,0 
0,2 
1,5 
0,2 
6,1 
8,8 
37,8 B 
3,7 
0 
0 
0,4 
0 
0 
0,1 
0 
3,0 
3,4 
10,6 Susiiae: 
26.191,7" 
A 
85,9 
45,7 
169,0 
439,8 
752,4 
102,1 
194,1 
27,8 
159,0 
4.687,2 
6.663,0 B 
19,4 
0 
18,3 
81,2 
21,8 
3,8 
3,1 
0,8 
18,4 
305,2 
472,0 
Gegentlbera tel lung der GeBamteinfuhren (A) und der zollfreien Einfuhren 
gero&fl VO (EWG) 3568 und Kntscheidung (EGKS) 3788/90 fdr das Jahr 1992 (B) Mu> DM 
War?sgrupf* 
Ifuibrctgsiirlochifl 
fliaeraliacb-2 St of fe 
C;ei.Pro<Mte, t^it-
sloffe, U'itichui 
Holz, iorb. ?Uctt-
stofff, Hobcl 
h}'\tc, Pjpt*. Praci-
frreiifniise 
ter.ilice. EiLUi^nj 
Steioe, Clas, Itruii 
liiec, Siiil, Vif'j dis 
Zicfii ok: iUabl 
£- fcuiien 
>rizeu|c, Vdrec, avs 
ncileci fchilec 
iscbinejbau 
ltUrot./iltUroo. 
aritf, Teile ES-hpite! 
i 
01 - 24 
25 - 27 
28 • 40 
4! - 43/04 
44 - 47/54 
i 
48 - 49 
| 
50-53/65-65 
63 - 70 
1 72.- 73 
74 - 81 
èî - 83 
84 
85 tin. JcgosliBitD 
i 6 
U 0,5 
0,3 
: ?'° 
• ?,0 
1 4.0 
1—... -
3.9 
2.0 0,2 
1,3 
0,1 
1,0 0,6 
1.0 
11,1 0,1 
3,0 0,1 | *hci. urn 
i A 3 
1 
1 
! 6,3 0.4 
j 1 41S.4 
1 
| 53,1 28,9 
i 
j 5,0 
i i 
j 
1 8,5 0,5 i 
i 
I \ 
| 3,0 1,4 
i 
i 
i 
; 33,0 
j 3,0 2,1 
i 
275,5 212,3 
206,i) 173.& 
3,3 
40,3 13,7 
4,7 \,h 1 Poles 
| A B 
i 
i 
1 
1 32,7 9,3 
1 
| 204.2 0,1 
68,5 0,3 
32,2 1,2 
69,1 
2,9 
62,4 0,9 
57,4 
53,7 513, S 
169,1 7.2 
9,8 0,1 
31,0 3,2 
15,6 4,9 1 th«. csrs 
? A 3 
i 
45,1 2,2 
60,5 
78,8 5,8 
15,2 
M.5 
7,3 
43,1 4,1 
63,2 0,4 
i 113,7 102,6 
. . 
4,5 3,2 
2,2 
75,1 11,5 
2$,J 2,0 Ungan 
, 4 6 
I 
36,3 35,8 
i 
i 
! 0,4 
24,4 2,3 
4,8 
7,1 
0,2 
8,2 0,7 
2,5 
3,9 1,5 
5,3 1,1 
10,6 0,1 
'5,1 3,u 
5,7 0,7 A 3 
i 
i 
! 4,2 0,7 
: 
! ^ 
I 2.7 
I 
i i 
j 5,1 1.7 
i 
i 
J 
1 ! 
! 1.0 
' 
u 
0.1 
5,9 4,4 
0,2 0,2 ! Bulgariea 
! 4 B 
! 10,5 10,1 
! 2,7 
1 
1 2,2 
! 
1 0,2 
1 
i 0,6 
! 
i 0,1 i 
1 i 
i 4,3 
i 
0,2 i 
• 0,2 i 
i 
i 
: 1,4 0,5 
( 0,1 
1 
! 
3,9 
5,7 0,6 Gtsait 
A 6 
I 137,0 59,i 
' 1 653r5" 0,1 
i 
! 241,1 37.3 
i i 
66.1 [,2 
132,7 2,2 
14,9 1,4 
159,0 5,1 
127.6 2.5 
: 463,0 3J5,§ 
248,3 186,4 
27,3 0,2 
195,3 41,7 
66,2 12,9 
1 
ISSN 0254-1475 
COM(94) 389 final 
DOCUMENTS 
EN 02 
Catalogue number : CB-CO-94-410-EN-C 
ISBN 92-77-80594-3 
Office for Officiai Publications of the European Communities 
L-2985 Luxembourg 
i<-, <iy