No C 302/182 Official Journal of the European Communities 25. 11. 85 
Proposal for a 
COUNCIL REGULATION (EEC) No ... 
of... 
applying generalized tariff preferences for 1986 in respect of certain agricultural products 
originating in developing countries 
(85/C 302/03) 
THE COUNCIL OF THE EUROPEAN 
COMMUNITIES, 
Having regard to the Treaty establishing the Euro­
pean Economic Community, and in particular 
Article 43 thereof, 
Having regard to Council Regulation (EEC) No 
3033/80 of 11 November 1980 laying down the 
trade arrangements applicable to certain goods 
resulting from the processing of agricultural 
products (•), and in particular Article 12 thereof, 
Having regard to the proposal from the Commis­
sion (2), 
Having regard to the opinion of the European 
Parliament (3), 
Having regard to the opinion of the Economic and 
Social Committee (4), 
Whereas, within the context of UNCTAD, the Euro­
pean Economic Community offered to grant tariff 
preferences on certain processed agricultural prod­
ucts of Chapters 1 to 24 of the Common Customs 
Tariff which originate in developing countries; 
whereas the preferential treatment proposed in that 
offer consists, in respect of certain goods which are 
subject to the trade arrangements laid down in 
Regulation (EEC) No 3033/80, of a reduction in the 
v fixed component of the charge applicable to such 
goods by virtue of that Regulation, and, in respect 
of products which are subject to the single customs 
duty, of a reduction in such duty; whereas preferen­
tial imports of the products concerned should be 
effected in general without quantitative restrictions; 
Whereas the positive role played by this system in 
improving access for developing countries to the 
markets of the preference-giving countries was 
recognized at the ninth session of the UNCTAD 
Special Committee on Preferences; whereas it was 
there agreed that the objectives of the generalized 
preferences scheme would not be fully achieved by 
the end of 1980, that consequently it should be pro-
(') OJ No L 323, 29. 11. 1980, p. 1. 
(2) OJ No C ... 
O OJ No C ... 
(4) OJ No C ... longed beyond the initial period and that an overall 
review of the system should take place in 1990; 
Whereas it is desirable therefore that the Com­
munity continue to apply generalized tariff prefer­
ences, in the context of the conclusions reached in 
UNCTAD and in accordance with the intentions 
expressed in the said Committee in particular by all 
the preference-giving countries; 
Whereas the temporary and non-binding nature of 
the system means that the offer may be withdrawn 
wholly or in part at a later stage, thus maintaining 
the possibility of remedying any unfavourable situa­
tions which might arise, including in the African, 
Caribbean and Pacific States (ACP States) following 
the implementation of the system; 
Whereas, when the Community proposed its gener­
alized tariff preferences scheme for the second 10-
year period, it envisaged to analyse in 1985 the func­
tioning 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 
that the scheme has to an appreciable extent 
achieved its intended objectives; whereas it is there­
fore appropriate to maintain its fundamental fea­
tures, namely a reduction in customs duties without 
any restriction in the quantities imported for certain 
agricultural products listed in Annex II, and a 
reduction in customs duties within the limits of a 
Community ceiling or tariff quotas for tobacco, 
soluble coffee and preserved pineapples; 
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 the tariff quota and ceiling vol­
umes should consequently be increased, and the cal­
culation of the increase in these volumes to be 
25. 11.85 Official Journal of the European Communities No C 302/183 
based on past statistics regarding imports into the 
two new Member States of the products concerned; 
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 in the multilateral trade negotiations, in 
accordance with paragraph 6 of the Tokyo Declara­
tion, the Community reaffirmed that special treat­
ment should, whenever possible, be granted to the 
least developed among the developing countries; 
whereas, therefore, the agricultural products listed in 
Annex IV, originating in the least-developed devel­
oping countries which appear in the list in Annex V 
to this Regulation, should be totally exempt from 
customs duties; 
Whereas it is necessary to ensure equal and contin­
uous access for all Community importers to the 
Community tariff quotas and the uninterrupted 
application of the rate laid down for such quotas to 
all imports of the products concerned into all Mem­
ber States until the quotas are used up; whereas the 
Community nature of the quotas can be respected 
by apportioning the Community tariff quotas 
among the Member States; whereas, moreover, to 
this end and in the context of the utilization system, 
the actual charges against the quotas may relate only 
to products which have been entered for free circu­
lation and which are accompanied by a certificate of 
origin; 
Whereas, to take account of future import trends in 
the various Member States in respect of the tariff 
quotas and to mitigate any inadequacy in the fixed-
scale apportionment, the quotas should be divided 
into two tranches, the first being apportioned among 
the Member States and the second held as a reserve 
to cover subsequently the requirements of Member 
States which have exhausted their initial shares; 
whereas, moreover, the reserve constituted as des­
cribed tends to avoid making the system of utiliza­
tion of the quotas excessively rigid, to the detriment 
of each of the developing countries concerned, and 
will contribute to achieving the aim already men­
tioned of improving the generalized preferences 
scheme; 
Whereas Member States may exhaust their initial 
shares of the tariff quotas at different rates; whereas 
to avoid disruption of supplies on this account it 
should be provided that any 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 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 in the case of the Community tariff ceiling 
for tobacco, other than Virginia type, the objective 
pursued may be attained by applying a method of 
administration based on the charging, at Com­
munity level, against the abovementioned ceiling, of 
imports of the product concerned as and when that 
product is entered for free circulation and is accom­
panied by a certificate of origin; whereas this 
method of administration must make provision for 
the reintroduction of the levying of customs duties 
in their entirety as soon as the said ceiling is 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 O 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 such methods of administration call for 
close and particularly rapid cooperation between 
the Member States and the Commission, which 
must, in particular, be able to observe the extent to 
which charges are made against the tariff quotas and 
ceiling and inform Member 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 in their entirety when the ceiling 
is reached; 
Whereas it is expedient that the Community should 
authorize the importation of the products referred to 
in Annex II, originating in the countries and territo­
ries listed in Annex III, subject to the customs 
(') OJNoL175, 12.7. 1979, p. 1. 
(2) OJ No L 297, 29. 10. 1983, p. 13. 
No C 302/184 Official Journal of the European Communities 25. 11. 85 
duties given in respect of each of them, without 
quantitative limitations; whereas the benefit of such 
preferential terms should be reserved for products 
originating in the countries and territories under 
consideration, the concept of 'originating products' 
being determined in accordance with the procedure 
laid down in Article 14 of Council Regulation 
(EEC) No 802/68 of 27 June 1968 on the common 
definition of the concept of the origin of goods ('); 
Whereas it is necessary to establish complete statis­
tics on imports admitted in accordance with the 
provisions of this Regulation and to apply to the 
collection, preparation and transmission of these 
statistics Council Regulations (EEC) No 
1445/72 (2), (EEC) No 3065/75 (3) and (EEC) No 
1736/75 (4); 
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, any mea­
sure concerning the administration of the shares 
allocated to that economic union may be carried out 
by any one of its members, 
HAS ADOPTED THIS REGULATION: 
SECTION I 
PRODUCTS OF CHAPTERS 1 TO 24 OF THE 
COMMON CUSTOMS TARIFF IMPORTED 
WITHOUT QUANTITATIVE LIMITATIONS 
Article 1 
1. From 1 January to 31 December 1986, Com­
munity imports of the products listed in Annex II 
shall benefit from the customs duties specified for 
each product. 
From 1 March 1986, Spain and Portugal shall apply 
on the imports of products referred to above the cus­
toms duties established in accordance with Arti­
cles 178 and 365 of the 1985 Act of Accession. 
2. The treatment provided for in paragraph 1 shall 
be enjoyed solely by products originating in the 
countries and territories listed in Annex III. 
For the purposes of the application of this section, 
the concept of originating products shall be deter-
(') OJ No L 148, 28. 6. 1968, p. 1. 
(2) OJN0LI6I, 17.7. 1972, p. 1. 
O OJ No L 307, 27. 11. 1975, p. 1. 
(4) OJ No L 183, 14. 7. 1975, p. 3. mined in accordance with the procedure laid down 
in Article 14 of Regulation (EEC) No 802/68. 
3. The products listed in Annex IV originating in 
the countries listed in Annex V shall be imported 
into the Community free of customs duties without 
prejudice to the levying of additional duties which 
may be applicable in the Common Customs Tariff, 
indicated by the symbols 'vc\ 'ads' or 'adf. 
4. Tequila, Pisco and Singani falling within sub­
heading 22.09 C V ex a) of the Common Customs 
Tariff shall qualify for the preferential system sub­
ject to the production of a certificate of authenticity 
appearing in the certificate of origin and drawn up 
according to the procedure referred to in the second 
subparagraph of paragraph 2. 
Article 2 
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 
statistical results for the products entered for free 
circulation in the reference quarter under a general­
ized preferential treatment in accordance with the 
provisions of the present Regulation. These results, 
transmitted according to the headings of the nomen­
clature 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 Section III 
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. 
At the Commission's request, when the level of 75 % 
of the ceiling is reached, the Member States shall 
forward the lists of charges to the Commission every 
10 days; these lists shall be forwarded within five 
days from the end of each 10-day period. 
SECTION II 
CEILING FOR RAW OR UNMANUFACTURED 
TOBACCOS, OTHER THAN VIRGINIA 
'FLUE-CURED' TYPE 
Article 3 
1. Without prejudice to the provisions of indent 3, 
from 1 January to 31 December 1986, Common Cus-
25. 11. 85 Official Journal of the European Communities No C 302/185 
toms Tariff duties relating to raw or unmanufac­
tured tobacco, other, falling within subheading 
24.01 B of the Common Customs Tariff shall be sus­
pended at 14% with a minimum charge of 28 ECU 
per 100 kilograms net weight and a maximum 
charge of 33 ECU per 100 kilograms net weight. 
From 1 March 1986, Spain and Portugal shall apply 
on the imports of products referred to above the cus­
toms duties established in accordance with Arti­
cles 178 and 365 of the 1985 Act of Accession. 
Within the Community ceiling referred to in para­
graph 4, Common Customs Tariff duties on imports 
of raw or unmanufactured tobacco, other than Virgi­
nia 'flue-cured' type, falling within subheadings 
24.01 ex A and B of the Common Customs Tariff, 
originating in the countries listed in Annex V shall 
be totally suspended. 
2. This tariff suspension shall apply solely to prod­
ucts originating in the countries and territories listed 
in Annex III. 
3. Those imports which enjoy exemption from cus­
toms duties under other preferential tariff arrange­
ments granted by the Community may not be 
charged against the ceiling referred to in para­
graph 4. 
For the purposes of the application of this section, 
the concept of 'originating products' shall be deter­
mined in accordance with the procedure laid down 
in Article 14 of Regulation (EEC) No 802/68. 
4. Subject to Articles 4 and 5, this suspension shall 
be granted for the tobaccos in question up to a 
Community ceiling of 17 092 tonnes. 
Article 4 
As soon as the ceiling laid down in Article 3 (4) for 
Community imports of products originating in all of 
the countries and territories referred to in Article 3 
(2) is reached at Community level, the levying of 
customs duties on imports of the tobaccos in ques­
tion from all the countries and territories listed in 
Annexes III and IV may be reintroduced until the 
end of the period referred to in Article 3(1) 
By means of a Regulation, the Commission may, 
even after 31 December 1986, take measures to stop 
quantities being charged against the ceiling referred 
to in Article 3 (4), if, particularly as a result of regu-
larizations of imports actually made during the 
period referred to in Article 1 (1), this ceiling is 
exceeded. Article 5 
1. Imports of the products in question shall be 
charged against the Community ceiling as and when 
the tobaccos in question are entered for free circula­
tion and are accompanied by a certificate of origin 
pursuant to the rules laid down in Article 3 (3). 
2. Goods may be charged against the ceiling only 
if the certificate of origin referred to in paragraph 1 
is submitted before the date on which the levying of 
duties is reintroduced. 
3. The extent to which the ceiling has been used 
up shall be determined at Community level on the 
basis of the imports charged in accordance with par­
agraphs 1 and 2. 
Article 6 
1. The Commission, in close cooperation with the 
Member States, shall take all necessary measures to 
ensure that the above provisions are applied. 
2. The Commission shall issue a Regulation to 
reintroduce the levying of customs duties in respect 
of all the countries and territories referred to in 
Article 3 (2) in accordance with Article 4. 
Article 7 
At the Commission's request, and in any case at 
least monthly, the Member States shall inform the 
Commission of imports of the products in question 
charged against the Community ceiling laid down in 
Article 3 (4). This information shall show both the 
value expressed in ECU and the quantity expressed 
in tonnes. 
SECTION III 
COMMUNITY TARIFF QUOTAS 
A. Raw or unmanufactured Virginia 'flue-cured' type 
tobaccos 
Article 8 
1. From 1 January to 31 December 1986 a Com­
munity tariff quota of 65 992 tonnes shall be opened 
in the Community for imports of raw or unmanufac­
tured Virginia 'flue-cured' type tobaccos falling 
within subheading 24.01 ex A of the Common Cus-
No C 302/186 Official Journal of the European Communities 25. 11. 85 
toms Tariff. Within this tariff quota the customs 
duty shall be suspended at 6% with a minimum 
charge of 16 ECU per 100 kilograms net weight and 
a maximum charge of 30 ECU per 100 kilograms net 
weight. 
From 1 March 1986, Spain and Portugal shall apply 
on the imports of products referred to above the cus­
toms duties established in accordance with Arti­
cles 178 and 365 of the 1985 Act of Accession. 
In the context of this tariff quota, the customs duty 
on imports originating in the countries listed in 
Annex V shall be totally suspended. 
2. This tariff quota shall apply solely to products 
originating in the countries and territories listed in 
Annex III. Those imports which enjoy exemption 
from customs duties under other preferential tariff 
arrangements granted by the Community may not 
be charged against this tariff quota. 
For the purposes of the application of this section, 
the concept of 'originating products' shall be deter­
mined in accordance with the procedure laid down 
in Article 14 of Regulation (EEC) No 802/68. 
Entry under this tariff quota shall be subject to the 
production of a certificate of authenticity appearing 
in the certificate of origin and made out in accord­
ance with the procedure referred to in the second 
subparagraph. 
Article 9 
1. A first tranche of 64 792 tonnes shall be appor­
tioned among the Member States. The shares for 
each member which, subject to Article 11, shall be 
valid until 31 December 1986, shall be as listed in 
column 6 of Annex I. 
2. The second tranche of 1 200 tonnes shall consti­
tute the reserve. 
Article 10 
1. Where a Member State has used 90 % or more of 
its initial share as fixed in Article 9 (1), or of that 
share minus any portion returned to the reserve pur­
suant to Article 12, 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 its ini­
tial share, has used 90 % or more of the second share drawn by it, that Member State shall forthwith, 
under the conditions laid down in paragraph 1, 
draw a third share, equal to 5 % of its initial share 
rounded up, should the occasion arise, to the nearest 
unit. 
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, a Member State may draw shares lower than those 
specified therein if there are grounds for believing 
that the latter may not be used in full. Any Member 
State applying this paragraph shall inform the Com­
mission of its grounds for so doing. 
Article 11 
Without prejudice to the provisions of Article 12, 
additional shares drawn pursuant to Article 10 shall 
be valid until 31 December 1986. 
Article 12 
A Member State which, on 25 October 1986, has not 
exhausted its initial share shall, not later than 
7 November 1986, return to the reserve any unused 
portion in excess of 15 % of the initial amount. It 
may return a greater portion if there are grounds for 
believing that such a portion may not be used. At 
the request of the Commission, it may also make 
anticipatory returns. 
Member States shall, not later than 7 November 
1986, notify the Commission of the total quantities 
of the products in question imported up to and 
including 25 October 1986 and charged against the 
Community quota and of any portion of their initial 
share returned to the reserve. 
B. Soluble coffee 
Article 13 
1. From 1 January to 31 December 1986, a Com­
munity tariff quota shall be opened under the condi­
tions listed and stated in columns 2, 3, 4 and 6 of 
Annex I, for imports into the Community of soluble 
coffee falling within subheading 21.02 ex A of the 
Common Customs Tariff. 
25. 11.85 Official Journal of the European Communities No C 302/187 
From 1 March 1986, Spain and Portugal shall apply 
on the imports of product referred to above the cus­
toms duties established in accordance with Arti­
cles 178 and 365 of the 1985 Act of Accession. 
2. This tariff quota shall apply solely to products 
originating in the countries and territories listed in 
Annex III. Those imports which enjoy exemption 
from customs duties under other preferential tariff 
arrangements granted by the Community may not 
be charged against this tariff quota. 
For the purposes of the application of this section, 
the concept of 'originating products' shall be deter­
mined in accordance with the procedure laid down 
in Article 14 of Regulation (EEC) No 802/68. 
Article 14 
1. A first tranche of 17 280 tonnes shall be appor­
tioned among the Member States as listed in col­
umn 6 of Annex I. 
2. The second tranche of 1 920 tonnes shall consti­
tute the reserve. 
Article 15 
1. Where a Member State has used 90 % or more of 
its initial share as fixed in Article 14(1), or of that 
share minus any portion returned to the reserve pur­
suant to Article 17, it shall forthwith, by notifying 
the Commission, draw a second share, to the extent 
that the reserve so permits, equal to 10 % of the ini­
tial share rounded up, should the occasion arise, to 
the nearest unit. 
2. Where a Member State, after exhausting its ini­
tial share, has used 90 % or more of the second share 
drawn by it, that Member State shall forthwith, 
under the conditions laid down in paragraph 1, 
draw a third share, equal to 5 % of the initial share 
rounded up, should the occasion arise, to the nearest 
unit. 
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, a Member State may draw shares lower than those specified therein if there are grounds for believing 
that the latter may not be used in full. Any Member 
State applying this paragraph shall inform the Com­
mission of its grounds for so doing. 
Article 16 
Without prejudice to the provisions of Article 17, 
additional shares drawn pursuant to Article 15 shall 
be valid until 31 December 1986. 
Article 17 
A Member State which, on 15 September 1986, has 
not exhausted its initial share shall, not later than 
1 October 1986 return to the reserve any unused por­
tion in excess of 20 % of the initial amount. It may 
return a greater portion if there are grounds for 
believing that such a portion may not be used. At 
the request of the Commission, it 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 Sep­
tember 1986 and charged against the Community 
quotas and of any portion of their initial share 
returned to the reserve. 
C. Preserved pineapples, other than in slices, half 
slices or spirals 
Article 18 
1. From 1 January to 31 December 1986 a Com­
munity tariff quota of 45 942 tonnes shall be opened 
by the Community for imports of preserved pineap­
ples, other than in slices, half slices or spirals, falling 
within the following subheadings of the Common 
Customs Tariff: ex 20.06 B II a) 5, ex 20.06 B II b) 5, 
ex 20.06 B II c) 1 dd) and ex 20.06 B II c) 2 bb). 
Within this tariff quota the customs duty shall be 
suspended at 10%, increased by the levy on sugar 
where the sugar content exceeds 17 % by weight in 
the case of products falling within subheading ex 
20.06 B II a) 5 aa), and 19 % by weight in the case of 
products falling within subheading ex 20.06 B II b) 
5 aa). 
From 1 March 1986, Spain and Portugal shall apply 
on the imports of products referred to above the cus­
toms duties established in accordance with Arti­
cles 178 and 365 of the 1985 Act of Accession. 
2. This tariff quota shall apply solely to products 
originating in the countries and territories listed in 
No C 302/188 Official Journal of the European Communities 25. 11. 85 
Annex III. Those imports which enjoy exemption 
from customs duties under other preferential tariff 
arrangements granted by the Community may not 
be charged against this quota. 
For the purposes of the application of this section, 
the concept of 'originating products' shall be deter­
mined in accordance with the procedure laid down 
in Article 14 of Regulation (EEC) No 802/68. 
Article 19 
1. A first tranche of 40 150 tonnes shall be appor­
tioned among the Member States. The shares for 
each Member State which, subject to Article 22, 
shall be valid until 31 December 1986, shall be as 
listed in column 6 of Annex I. 
2. The second tranche of 5 792 tonnes shall consti­
tute the reserve. 
Article 20 
1. Where a Member State has used 90 % or more of 
its initial share as fixed in Article 19 (1), or of that 
share minus any portion returned to the reserve pur­
suant to Article 22, 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 its ini­
tial share, has used 90 % or more of the second share 
drawn by it, that Member State shall forthwith, 
under the conditions laid down in paragraph 1, 
draw a third share, equal to 5 % of its initial share 
rounded up, should the occasion arise, to the nearest 
unit. 
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. a Member State may draw shares lower than those 
specified therein if there are grounds for believing 
that the latter may not be used in full. Any Member 
State applying this paragraph shall inform the Com­
mission of its grounds for so doing. Article 21 
Without prejudice to the provisions of Article 22, 
additional shares drawn pursuant to Article 20 shall 
be valid until 31 December 1986. 
Article 22 
A Member State which, on 15 August 1986 has not 
exhausted its initial share shall, not later than 1 Sep­
tember 1986 return to the reserve any unused por­
tion in excess of 20 % of the initial amount. It may 
return a greater portion if there are grounds for 
believing that such a portion may not be used. At 
the request of the Commission, it may also make 
anticipatory returns. 
Member States shall, not later than 1 September 
1986 notify the Commission of the total quantities 
of the products in question imported up to 
15 August 1986 and charged against the Community 
quota and of any portion of their initial share 
returned to the reserve. 
D. Preserved pineapples, in slices, half slices or 
spirals 
Article 23 
1. From 1 January to 31 December 1986, a Com­
munity tariff quota of 33 727 tonnes shall be opened 
by the Community for imports of preserved pine­
apples, in slices, half slices or spirals, falling within 
the following subheadings of the Common Customs 
Tariff: ex 20.06 B II a) 5, ex 20.06 B II b) 5, ex 20.06 
B II c) 1 dd) and ex 20.06 B II c) 2 bb). Within this 
tariff quota, the customs duty shall be suspended at 
15 %, increased by the levy on sugar where the sugar 
content exceeds 17 % by weight in the case of prod­
ucts falling within subheading ex 20.06 B II a) 5 aa), 
and 19 % by weight in the case of products falling 
within subheading ex 20.06 B II b) 5 aa). 
From 1 March 1986, Spain and Portugal shall apply 
on the imports of products referred to above the cus­
toms duties established in accordance with Arti­
cles 178 and 365 of the 1985 Act of Accession. 
2. This tariff quota shall apply solely to products 
originating in the countries and territories listed in 
Annex III. However, those imports already enjoying 
exemption from customs duties under other prefer­
ential tariff arrangements granted by the Com­
munity may not be charged against this quota. 
For the purposes of the application of this section, 
the concept of 'originating products' shall be deter­
mined in accordance with the procedure laid down 
in Article 14 of Regulation (EEC) No 802/68. 
25. 11.85 Official Journal of the European Communities No C 302/189 
Article 24 
1. A first tranche of 31 210 tonnes shall be appor­
tioned among the Member States. The shares for 
each Member State which, subject to Article 27, 
shall be valid until 31 December 1986, shall be as 
listed in column 6 of Annex I. 
2. The second tranche of 2 517 tonnes shall consti­
tute the reserve. 
Article 25 
1. Where a Member State has used 90 % or more of 
its initial share as fixed in Article 24(1), or of that 
share minus any portion returned to the reserve pur­
suant to Article 27, 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 its ini­
tial share, has used 90 % or more of the second share 
drawn by it, that Member State shall, forthwith 
under the conditions laid down in paragraph 1, 
draw a third share, equal to 5 % of its initial share 
rounded up, should the occasion arise, to the nearest 
unit. 
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, a Member State may draw shares lower than those 
specified therein if there are grounds for believing 
that the latter may not be used in full. Any Member 
State applying this paragraph shall inform the Com­
mission of its grounds for so doing. 
Article 26 
Without prejudice to the provisions of Article 27, 
additional shares drawn pursuant to Article 25 shall 
be valid until 31 December 1986. 
Article 27 
A Member State which, on 15 September 1986, has 
not exhausted its initial share shall, not later than 1 October 1986 return to the reserve any unused por­
tion in excess of 20 % of the initial amount. It may 
return a greater portion if there are grounds for 
believing that such a portion may not be used. At 
the request of the Commission, it may also make 
anticipatory returns. 
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 quota and 
of any portion of their initial share returned to the 
reserve. 
SECTION IV 
GENERAL PROVISIONS 
Article 28 
The Commission shall keep an account of the shares 
opened by the Member States pursuant to Articles 9, 
10, 14, 15, 19, 20, 24 and 25 and shall, as soon as the 
information reaches it, inform each State of the 
extent to which the reserves have been used up. 
It shall inform the Member States not later than: 
— 21 November 1986, of the amount still in the 
reserve following any return of shares pursuant 
to Article 12, 
— 15 October 1986, of the amount still in the 
reserves following any return of shares pursuant 
to Articles 17 and 27, 
— 15 September 1986, of the amount still in the 
reserve following any return of shares pursuant 
to Article 22. 
It shall ensure that, when an amount exhausting a 
reserve is drawn, the amount so drawn does not 
exceed the balance available and shall to this end 
notify the amount of that balance to the Member 
State making the last drawing. 
The Member States shall take all appropriate meas­
ures to ensure that additional shares drawn pursuant 
to Articles 10, 15, 20 and 25 are opened in such a 
way that imports may be charged without interrup­
tion against their cumulative shares of the Com­
munity quotas. 
Article 29 
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 
No C 302/190 Official Journal of the European Communities 25. 11. 85 
the balances remaining, and at the request of the 
Member States, the Commission shall authorize the 
Member States to make any necessary regularization 
of the quantities charged against imports actually 
made during the period referred to in Article 1 (1). 
The Commission shall inform the Member States 
thereof. 
Article 30 
1. The Member States shall ensure free access to 
the shares allocated to them for importers of the said 
goods. 
2. The extent to which a Member State has used 
up its share shall be determined on the basis of 
imports of the said goods which have been entered 
for free circulation and which are accompanied by a 
certificate of origin in accordance with the rules 
referred to in Articles 8, 13, 18 and 23. 
3. Goods shall qualify for a tariff quota only if the 
certificate of origin referred to in paragraph 2 is sub­
mitted before the date on which the levying of 
duties is reintroduced. 
Article 31 
Where the Commission so requests, and in any case 
at least monthly, the Member States shall inform it 
of imports of the products in question charged 
against their shares. This information shall show 
both the value expressed in ECU and the quantity 
expressed in tonnes. 
Article 32 
Where the Commission finds that imports of pro­
ducts benefiting from the treatment provided for in 
Articles 1, 3, 8, 13, 18 and 23 are imported into the 
Community in quantities or at prices which place or 
are likely to place Community producers of similar 
or directly competitive products at a serious disad­
vantage or create an unfavourable situation in the 
ACP States, the levying of customs duties applied 
within the Community may be reintroduced in whole or in part on imports of the products in ques­
tion from the country or countries or territory or ter­
ritories which are the cause of such disadvantage. 
Such measures may also be taken in the event of 
actual or potential serious disadvantage which is 
confined to a single region of the Community. 
Article 33 
1. The Commission may decide, by means of a 
Regulation, to reintroduce the levying of customs 
duties for a specified period, in order to ensure that 
Article 32 is applied. 
2. Where action on the part of the Commission is 
requested by a Member State, the former shall give 
its decision within a period of not more than 
10 working days from the date of receipt of the 
request and shall inform the Member State of this 
decision. 
3. Each Member State may refer the measure taken 
by the Commission to the Council within a period 
of 10 working days following the date on which it 
was notified. The fact that the matter is referred to 
the Council shall not cause the measure to be sus­
pended. The Council shall meet immediately. It 
may, acting on a qualified majority, amend or re­
scind the measure in question. 
Article 34 
Articles 32 and 33 shall prejudice neither the appli­
cation of the safeguard clauses adopted under the 
common agricultural policy pursuant to Article 43 
of the Treaty nor those adopted under the common 
commercial policy pursuant to Article 113 of the 
Treaty. 
Article 35 
Member States and the Commission shall cooperate 
closely to ensure compliance with this Regulation. 
Article 36 
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,.. 
For the Council 
The President 
25. 11. 85 Official Journal of the European Communities No C 302/191 
ANNEX I 
List of products subject to Community preferential tariff quotas and ceilings 
Order 
No 
(1) 
50.0010 
50.0020 
50.0030 CCT 
heading No 
and NIMEXE 
code 
(2) 
ex 20.06 B II 
a) 5, b) 5, c) 1 
dd) and c) 
2bb) 
(20.06-38,39, 
65,67, ex 91, 
ex 99) 
ex 20.06 B II 
a) 5, b) 5, c) 1 
dd) and c) 
2bb) 
(20.06-38,39, 
65,67, ex 91, 
ex 99) 
21.02 ex A 
(21.02-11) Description 
(3) 
Preserved pineapples, other 
than in slices, half slices or 
spirals 
Preserved pineapples, in 
slices, half slices or spirals 
Extracts, essences or con­
centrates of coffee and pre­
parations with a basis of 
those extracts, essences or 
concentrates: 
— Extracts of coffee or 
'soluble coffee' ob­
tained by a water 
method of extraction 
from roasted coffee, put 
up in powder form, 
granulated, in grains, in 
tablets or in a similar 
solid form Rate 
of duty 
(4) 
10% 
+ (L) 
15% 
+ (L) 
9% Community tariff quotas 
Quota 
amount 
(tonnes) 
(5) 
45 942 
(reserve: 
5 792) 
33 727 
(reserve: 
2 517) 
19 200 
(reserve: 
1 920) Initial share of quota amounts 
allocated to Member States 
(tonnes) 
(6) 
BNL 4 000 
DK 900 
D 18 800 
GR 260 
E 2 750 
F 2 200 
IRL 140 
I 1000 
P 100 
UK 10 000 
BNL 4 400 
DK 900 
D 14 000 
GR 100 
E 1 840 
F 250 
IRL 100 
I 1 545 
P 75 
UK 8 000 
BNL 1 273 
DK 35 
D 2 567 
GR 300 
E 45 
F 237 
IRL 33 
I 45 
P 45 
UK 12 700 Ceilings 
Global 
ceiling 
(tonnes) 
(7) 
No C 302/192 Official Journal of the European Communities 25.11.85 
Order 
No 
(1) 
50.0040 
50.0050 GCT 
heading No 
and NIMEXE 
code 
(2) 
24.01 ex A 
(24.01-02,09) 
24.01 B 
(24.01-61,63, 
65,69,71,73, 
74,76,77,78) Description 
(3) 
Unmanufactured Virginia 
'flue-cured' type tobaccos 
Unmanufactured tobacco,, 
other Rate 
of duty 
(4) 
6% 
with min. 
of 16 ECU 
and max. of 
30 ECU/ 
100 kg 
14% 
with min. 
of 28 ECU 
and max. of 
33 ECU/ 
100 kg Community tariff quotas 
Quota 
amount 
(tonnes) 
(5) 
65 992 
(reserve: 
1200) Initial share of quota amounts 
allocated to Member States 
(tonnes) 
(6) 
BNL 7 098 
DK 1 501 
D 10110 
GR 500 
E 4 167 
F 1090 
IRL 1 944 
I 3 555 
P 625 
UK 34 202 Ceilings 
Global 
ceiling 
(tonnes) 
(7) 
17 092 
25.11.85 Official Journal of the European Communities No C 302/193 
ANNEX II 
List of products falling within Chapters 1 to 24 originating in developing countries and territories to 
which the generalized tariff preferences will apply (a) (b) (c) 
52.0010 
52.0020 
52.0030 
52.0033 
52.0035 
52.0040 
52.0050 
52.0060 
52.0070 
52.0080 
52.0090 
52.0100 
52.0110 
52.0120 
52.0130 01.01 
02.01 
02.04 
03.01 Live horses, asses, mules and hinnies: 
A. Horses: 
II. For slaughter (d) 
III. Other 
Meat and edible offals of the animals falling within heading 
No 01.01,01.02, 01.03 or 01.04, fresh, chilled or frozen: 
A. Meat: 
III. Of swine: 
b) Other 
B. II. a) Horse, asses and hinnies offal 
b) 2 Beef offal other than liver 
Other meat and edible meat offals, fresh, chilled or frozen: 
ex A. Of domestic pigeons 
ex B. Furred game 
C. Other: 
ex I. Frogs' legs 
II. Other 
Fish, fresh (live or dead), chilled or frozen: 
A. I. a) Trouts 
B. Saltwater fish: 
I. Whole, headless or in pieces: 
e) Sharks 
g) Atlantic halibut and lesser or Greenland halibut .... 
v) Other: 
— Aquarium fish 
II. Fillets: 
b) Frozen: 
10. Of sharks (Squalus spp) 
ex 14. Of halibut 
C. Livers and roes 2% 
12% 
Free 
5% 
2% 
5% 
Free 
Free 
Free 
% 
4 % (**) 
4 % (**) 
Free(**) 
10%(**) 
10%(**> 
5 % (**) 
Note: The terms expressed in the 'Rate of duty' column are explained under 'Abbreviations' at the end of this 
list. 
(a) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspen­
sion of the Common Customs Tariff are only token entries. 
(b) Preferences are not to be granted in respect of products marked with one asterisk, originating in China. 
(c) Preferences are not to be granted in respect of products marked with two asterisks, originating in Green­
land. 
(d) Entry under this subheading is subject to conditions to be determined by the competent authorities. 
No C 302/194 Official Journal of the European Communities 25. 11.85 
Order 
No CCT 
heading 
No Description Rate of duty 
52.0140 
52.0150 
52.0160 
52.0170 
52.0180 
52.0190 
52.0200 
52.0210 
52.0220 
52.0230 
52.0240 
52.0250 
52.0260 
52.0270 
52.0280 
52.0300 
52.0310 
52.0320 
52.0330 
52.0340 
52.0350 
52.0360 03.02 
03.03 
04.06 Fish, dried, salted or in brine; smoked fish, whether or not cooked 
before or during the smoking process: 
A. Dried, salted or in brine: 
I. Whole, headless or in pieces: 
A. I. d) Atlantic halibut (Hippoglossus hippoglossus) .... 
e) Salmon, salted or in brine 
ex f) Hilsa spp, in brine 
II. Fillets: 
ex d) Other: 
— Hilsa spp, in brine 
Crustaceans and molluscs, whether in shell or not, fresh (live or 
dead), chilled, frozen, salted, in brine or dried; crustaceans, in 
shell, simply boiled in water: 
A. Crustaceans: 
I. Crawfish 
II. Lobsters (Homarus spp): 
a) Live 
b) Other 
1. Whole 
2. Other 
III. Crabs and freshwater crayfish 
IV. Shrimps and prawns: 
a) Prawns and shrimps of the Pandalidae family 
c) Other 
V. Other: 
ex b) Other: 
— Peurullus spp 
B. Molluscs: 
II. Mussels 
IV. Other: 
a) Frozen: 
1. Squid: 
aa) Loligo spp 
bb) Todarodes sagittatus 
2. Cuttle-fish of the species Sepia officinalis, Rossia 
macrosoma and Sepiola rondeleti 
3. Octopus 
4. Coquilles St Jacques (Pecten maximus) 
5. Striped venus and other species of the family Ve-
neridae 
6. Other 
b) Other 
Natural honey 10%(**) 
2 % (**) 
8 % (**) 
10%(**) 
7 % (**) 
4%(**) 
4 % (**) 
4 % (**) 
4 % (**) 
4 % (**) 
4,5 % (**) 
4 % (**) 
5,5 % (**) 
4%(**) 
4 % (**) 
5,5 % (**) 
4 % (**) 
4 % (**) 
4%(**) 
4 % (**) 
4 % (**) 
25% 
25. 11.85 Official Journal of the European Communities No C 302/195 
Order 
No 
52.0370 
52.0375 
52.0380 
52.0390 
52.0400 
52.0410 
52.0420 
52.0430 
52.0440 
52.0450 
52.0460 
52.0470 
52.0480 CCT 
heading 
No 
04.07 
05.03 
05.07 
05.13 
06.02 
06.03 
06.04 Description 
Edible products of animal origin, not elsewhere specified or in­
cluded: 
— Royal jelly 
— Other 
Horsehair and horsehair waste, whether or not put up on a layer or 
between two layers of other material: 
B. Other 
Skins and other parts of birds, with their feathers or down, feath­
ers and parts of feathers (whether or not with trimmed edges) and 
down, not further worked than cleaned, disinfected or treated for 
preservation; powder and waste of feathers or parts of feathers: 
A. Bed feathers; down: 
II. Other 
B. Other 
Natural sponges: 
B. Other 
Other live plants, including trees, shrubs, bushes, roots, cuttings 
and slips: 
A. Unrooted cuttings and slips: 
II. Other 
exD. Other: 
— Yuccas and cactuses, not planted in pots, tubs, boxes 
or the like 
— Trees and shrubs, excluding fruit- and forest-trees and 
shrubs; other live plants, cuttings and roots, excluding 
azaleas, roses, perennial plants and mushroom spawn 
Cut flowers and flower buds of a kind suitable for bouquets or for 
ornamental purposes, fresh, dried, dyed, bleached, impregnated or 
otherwise prepared: 
A. Fresh: 
ex I. From 1 June to 31 October: 
— Orchids (family Orchidaceae) and Anthurium .. 
ex II. From 1 November to 31 May: 
— Orchids (family Orchidaceae) and Anthurium .. 
ex B. Other: 
— Cut flowers, not further prepared than dried 
— Cut flowers, dyed, bleached, impregnated or otherwise 
prepared 
Foliage, branches and other parts (other than flowers or buds) of 
trees, shrubs, bushes and other plants, and mosses, lichens and 
grasses, being goods of a kind suitable for bouquets or ornamental 
purposes, fresh, dried, dyed, bleached, impregnated or otherwise 
prepared: Rate of duty 
4% 
2% 
Free 
Free 
Free 
Free 
8% 
8% 
12% 
15% 
15% 
7% 
15% 
No C 302/196 Official Journal of the European Communities 25. 11.85 
Order 
No 
52.0490 
52.0500 
52.0510 
52.0520 
52.0525 
52.0530 
52.0535 
52.0540 
52.0545 
52.0550 
52.0560 
52.0570 
52.0575 
52.0580 
52.0590 
52.0600 
52.0610 CCT 
heading 
No 
06.04 
(cont'd) 
07.01 
07.02 
07.03 
07.04 Description 
B. Other: 
I. Fresh 
II. Not further prepared than dried 
III. Other 
Vegetables, fresh or chilled: 
G. Carrots, turnips, salad beetroot, salsify, celeriac, radishes 
and similar edible roots: 
III. Horse-radish (Cochlearia armoracia) 
ex K. Asparagus, from 1 October to 31 January 
T. Other: 
ex I. Courgettes, from 1 January to the last day of 
February 
ex II. Aubergines, from 1 January to 31 March 
ex III. Other: 
— Okra (Hibiscus esculentus L. or Abelmoschus 
esculentus (L.) Moench); Moringa oleifera 
(drumsticks) 
— Pumpkins and courges, from 1 January to last day of 
February 
— Other, excluding celery sticks and parsley, from 
1 January to 31 March 
Vegetables (whether or not cooked), preserved by freezing: 
exB. Other: 
— Okra (Hibiscus esculentus L. or Abelmoschus esculen­
tus (L.) Moench) 
Vegetables provisionally preserved in brine, in sulphur water or in 
other preservative solutions, but not specially prepared for imme­
diate consumption: 
ex E. Other vegetables: 
— Okra (Hibiscus esculentus L. or Abelmoschus esculen­
tus (L.) Moench) 
— Bamboo shoots 
Dried, dehydrated or evaporated vegetables, whole, cut, sliced, 
broken or in powder but not further prepared: 
exB. Other: 
— Mushrooms, excluding cultivated mushrooms 
— Horse-radish (Cochlearia armoracia) 
— Okra (Hibiscus esculentus L. or Abelmoschus esculen­
tus (L.) Moench) 
— Sweet peppers with a humidity content of 9,5 % or Rate of duty 
7% 
2% 
14% 
13% 
10% • 
9% 
9% 
Free 
9% 
9% 
13% 
Free 
6% 
8% 
Free 
11 % 
12%' 
25. 11. 85 Official Journal of the European Communities No C 302/197 
Order 
No 
52.0620 
52.0630 
52.0640 
52.0650 
52.0660 
52.0670 
52.0680 
52.0690 
52.0700 
52.0710 
52.0720 
52.0730 
52.0733 
52.0735 
52.0740 
52.0750 
52.0760 
52.0770 
52.0780 CCT 
heading 
No 
07.05 
07.06 
08.01 
08.02 
08.05 Description 
Dried leguminous vegetables, shelled, whether or riot skinned or 
split: 
B. Other: 
I. Peas (including chick peas) and beans (of the genus 
'Phaseolus'): 
— Chick peas of the species 'Cicer arietinum' 
— Other 
— Beans of the genus 'Phaseolus' 
III. Other: 
— Cajan peas of the species 'Cajanus cajan' 
— Other 
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes 
and other similar roots and tubers with high starch or inulin con­
tent, fresh or dried, whole or sliced; sago pith: 
B. Other 
Dates, bananas, coconuts, brazil nuts, cashew nuts, pineapples, 
avocados, mangoes, guavas and mangosteens, fresh or dried, 
shelled or not: 
ex A. Dates 
— For industrial tranformation, excluding the manufac­
ture of alcohol, or for conditioning for retail sale in im­
mediate packings with a net capacity of 11 kg or 
less (a) 
ex B. Bananas: 
— Dried 
D. Avocados 
E. Coconuts 
H. Other: 
— Mangosteens, guavas 
— Mangoes 
Citrus fruit, fresh or dried: 
ex,B. I. Clementines, from 15 May to 31 October 
ex B. II. Mandarines, wilkings and other similar hybrids of cit­
rus fruits from 15 May to 31 October 
ex E. Other: 
— Limes and limettes (Citrus aurantifolia var. Lumio and 
var. Limetta) 
Nuts other than those falling within heading No 08.01, fresh or 
dried, shelled or not: 
D, Pistachios 
E. Pecans 
F. Areca (or betel) and cola 
ex G. Other (excluding hazelnuts) Rate of duty 
Free 
Free 
Free 
Free 
3% 
Free 
8% 
Free 
6% 
Free 
Free 
4% 
10% 
10% 
9,6 % 
Free 
Free 
Free 
Free 
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. 
No C 302/198 Official Journal of the European Communities 25. 11. 85 
Order 
No CCT 
heading 
No Description Rate of duty 
52.0790 
52.0800 
52.0810 
52.0820 
52.0830 
52.0840 
52.0850 
52.0860 
52.0870 
52.0880 
52.0890 
52.0900 
52.0910 
52.0920 
52.0930 
52.0940 
52.0950 
52.0960 
52.0965 
52.0970 
52.0980 
52.0990 
52.1000 08.07 
08.08 
ex 08.09 
08.10 
08.11 
08.12 
08.13 Stone fruit, fresh: 
E. Other 
Berries fresh: 
C. Bilberries (fruit of the species Vaccinium myrtillus) 
E. Papaws 
F. Other 
Other fruit, fresh: 
— Rose-hips fruit 
— Others excluding melons and watermelons 
— Watermelons from 1 November to 30 April 
Fruit (whether or not cooked), preserved by freezing, not contain­
ing added sugar: 
ex B. — Bilberries (fruit of the species Vaccinium myrtillus) ... 
— Blackberries (brambleberries), mulberries and cloud­
berries 
C. Fruit of the species Vaccinium myrtilloides and Vaccinium 
angustifolium 
exD. Other: 
— Quinces 
— Fruit falling within heading Nos 08.01, 08.02 D, 08.08 
B, E and F and 08.09, excluding pineapples, melons 
and watermelons 
— Rose-hips fruit 
Fruit provisionally preserved (for example, by sulphur dioxide 
gas, in brine, in sulphur water or in other preservative solutions), 
but unsuitable in that state for immediate consumption): 
C. Papaws 
D. Bilberries (fruit of the species Vaccinium myrtillus) 
E. Other: 
— Quinces 
— Fruit falling within heading Nos 08.01,08.02 D, 08.08 B 
and F and 08.09, excluding pineapples, melons and 
watermelons 
Fruit, dried, other than that falling within heading Nos 08.01, 
08.02,08.03,08.04 or 08.05: 
A. Apricots 
ex D. Dried pears 
E. Papaws 
exG. Other: 
— Tamarind (pods, pulp) 
— Rose-hips fruit 
Peel of melons and citrus fruit, fresh, frozen, dried or provisionally 
preserved in brine, in sulphur water or in other preservative solu­
tions 7% 
Free 
Free 
5% 
Free 
6% 
6,5 % 
7% 
8% 
7% 
11% 
6% 
Free 
Free 
2% 
4% 
Free 
5,5 % 
4% 
Free 
Free 
Free 
Free 
25. 11. 85 Official Journal of the European Communities No C 302/199 
52.1010 
52.1020 
52.1030 
52.1040 
52.1050 
52.1060 
52.1070 
52.1080 
52.1090 
52.1100 
52.1110 
52.1120 
52.1130 
52.1140 
52.1150 
52.1160 09.01 
09.02 
09.04 
09.06 
09.07 
09.08 
09.09 
52.1170 
52.1180 Coffee, whether or not roasted or free of caffeine; coffee husks 
and skins; coffee substitutes containing coffee in any proportion: 
A. Coffee: 
I. Unroasted: 
b) Free of caffeine 9 % 
II. Roasted: 
a) Not free of caffeine 12 % 
b) Free of caffeine 13 % 
B. Husks and skins 8 % 
C. Coffee substitutes containing coffee in any proportion 14 % 
Tea: 
A. In immediate packings of a net capacity not exceeding 3 kg .. Free 
Pepper of the genus 'Piper'; pimento of the genus 'Capsicum' or 
the genus 'Pimenta': 
A. Neither crushed nor ground: 
I. Pepper: 
b) Other 4 % 
II. Pimento: 
c) Other 
B. Crushed or ground: 
I. Pimento of the genus 'Capsicum' 
II. Other 
Cinnamon and cinnamon-tree flowers: 
A. Ground 
B. Other 
Cloves (whole fruit, cloves and stems) 
Nutmeg, mace and cardamoms: 
A. Neither crushed nor ground: 
II. Other: 
a) Nutmeg Free 
B. Crushed or ground: 
I. Nutmeg Free 
II. Mace Free 
Seeds of anise, badian, fennel, coriander, cumin, caraway and jun­
iper: 
A. Neither crushed nor ground: 
I. Aniseed Free 
II. Badian seed 7 % 5% 
4% 
Free 
Free 
10% 
No C 302/200 Official Journal of the European Communities 25.11.85 
Order 
No 
52.1190 
52.1200 
52.1210 
52.1220 
52.1230 
52.1240 
52.1250 
52.1260 
52.1270 
52.1280 
52.1290 
52.1300 
52.1320 
52.1330 
52.1360 
52.1370 
52.1380 CCT 
heading 
No 
09.09 
(cont'd) 
09.10 
11.04 
12.07 
12.08 Description 
III. Seeds of fennel, coriander, cumin, caraway and juniper: 
b) Other: 
2. Other 
B. Crushed or ground: 
I. Badian seed 
III. Other 
Thyme, saffron and bay leaves; other spices: 
A. Thyme: 
I. Neither crushed nor ground: 
b) Other 
II. Crushed or ground 
B. Bay leaves 
F. Other spices, including the mixtures referred to in Note 1 (b) 
to this Chapter: 
II. Crushed or ground: 
b) Other 
Flour of the dried leguminous vegetables falling within heading 
No 07.05 or of the fruits falling within any heading in Chapter 8; 
flour and meal of sago and of roots and tubers falling within 
heading No 07.06: 
A. Flour of the dried leguminous vegetables falling within head­
ing No 07.05 
B. Flour of the fruits falling within any heading in Chapter 8: 
I. Of bananas 
II. Other: 
— Chestnuts 
— Not specified 
Plants and parts (including seeds and fruits) of trees, bushes, 
shrubs or other plants, being goods of a kind used primarily in 
perfumery, in pharmacy, or for insecticidal, fungicidal or similar 
purposes, fresh or dried, whole, cut, crushed, ground or powdered: 
B. Liquorice roots 
C. Tonquin beans 
Chicory roots, fresh or dried, whole or cut, unroasted; locust 
beans, fresh or dried, whether or not kibbled or ground, but not 
further prepared; fruit kernels and other vegetable products of a 
kind used primarily for human food, not falling within any other 
heading: 
C. Locust bean seeds: 
I. Not decorticated, crushed or ground 
II. Other 
D. Apricot, peach and plum stones, and kernels thereof Rate of duty 
Free 
7% 
Free 
11% 
13% 
12% 
Free 
3% 
2% 
Free 
7,5 % 
2% 
Free 
Free 
6% 
Free 
25. 11. 85 Official Journal of the European Communities No C 302/201 
Order 
No 
52.1390 
52.1400 
52.1410 
52.1420 
52.1430 
52.1440 
52.1450 
52.1460 
52.1470 
52.1480 
52.1490 
52.1500 
52.1510 
52.1520 
52.1530 CCT 
heading 
No 
13.02 
13.03 
14.01 
15.03 
15.04 Description 
Shellac, seed lac, stick lac and other lacs; natural gums, resins, 
gum-resins and balsams: 
A. Conifer resins 
Vegetable saps and extracts; pectic substances, pectinates and 
pectates; agar-agar and other mucilages and thickeners, derived 
from vegetable products: 
A. Vegetable saps and extracts: 
III. Of quassia amara 
IV. Of liquorice 
V. Of pyrethrum and of the roots of plants containing 
rotenone 
VII. Intermixtures of vegetable extracts, for the manufacture 
of beverages or of food preparations 
VIII. Other: 
a) Medicinal 
B. Pectic substances, pectinates and pectates: 
ex I. Dry, excluding apple, pear and quince pectic sub­
stances 
ex II. Other, excluding apple, pear and quince pectic sub­
stances 
C. Agar-agar and other mucilages and thickeners derived from 
vegetable products: 
II. Mucilages and thickeners extracted from locust beans or 
locust bean seeds 
Vegetable materials of a kind used primarily for plaiting (for 
example, cereal straw, cleaned, bleached or dyed, osier, reeds, 
rushes, rattans, bamboos, raffia and lime bark): 
A. Osier: 
II. Other 
B. Cereal straw, cleaned, bleached or dyed 
Lard stearin, oleostearin and tallow stearin; lard oil, oleo-oil and 
tallow oil, not emulsified or mixed or prepared in any way: 
A. Lard stearin and oleostearin: 
II. Other 
B. Tallow oil for industrial uses other than the manufacture of 
foodstuffs for human consumption (a) 
C. Other 
Fats and oils, of fish and marine mammals, whether or not re­
fined: 
A. Fish-liver oil: Rate of duty 
Free 
Free 
Free (*) 
Free 
Free 
12% 
7% 
Free 
Free 
Free 
Free 
Free 
Free 
5% 
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. 
No C 302/202 Official Journal of the European Communities 25. 11.85 
Order 
No CCT 
heading 
No Description Rate of duty 
52.1540 
52.1550 
52.1560 
52.1570 
52.1580 
52.1590 
52.1600 
52.1610 
52.1620 
52.1630 
52.1640 
52.1650 
52.1660 
52.1670 
52.1680 
52.1690 
52.1700 
52.1710 15.04 
(cont'd) 
15.05 
15.06 
15.07 
15.10 I. Of a vitamin A content not exceeding 2 500 international 
units per gram 
Wool grease and fatty substances derived therefrom (including 
lanolin): 
A. Wool grease, crude 
B. Other 
Other animal oils and fats (including neat's foot oils and fats from 
bones or waste) 
Fixed vegetable oils, fluid or solid, crude, refined or purified: 
B. China-wood and oiticica oil; myrtle wax and Japan wax 
C. Castor oil: 
II. Other 
D. Other oils: 
I. For technical or industrial uses other than the manufac­
ture of foodstuffs for human consumption (a): 
a) Crude: 
1. Palm oil 
ex 3. Other, excluding linseed oil, groundnut oil, 
sunflower seed oil and colza oil 
b) Other: 
ex 2. Other: 
— Palm kernel and coconut oil 
II. Other: 
a) Palm oil: 
1. Crude 
2. Other 
b) Other: 
1. Solid, in immediate packings of a net capacity of 
1 kg or less 
2. Solid, other; fluid: 
ex aa) Crude: 
— Palm kernel and coconut oil 
ex bb) Other: 
— Palm kernel and coconut oil 
Fatty acids; acid oils from refining; fatty alcohols: 
A. Stearic acid 
B. Oleic acid 
C. Other fatty acids; acid oils from refining 
D. Fatty alcohols Free 
Free 
Free 
Free 
Free 
6% 
2,5 % 
2,5 % 
6,5 % 
4% 
12% 
18% 
7% 
13% 
Free 
3% 
Free 
6% 
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. 
25. 11.85 Official Journal of the European Communities No C 302/203 
Order 
No 
52.1720 
52.1730 
52.1740 
52.1750 
52.1760 
52.1770 
52.1780 
52.1790 
52.1800 
52.1810 
52.1820 
52.1830 
52.1840 
52.1850 
52.1860 CCT 
heading 
No 
15.11 
15.12 
15.15 
15.16 
15.17 
16.02 Description 
Glycerol and glycerol lyes: 
A. Crude glycerol and glycerol lyes 
B. Other, including synthetic glycerol 
Animal or vegetable oils and fats, wholly or partly hydrogenated, 
or solidified or hardened by any other process, whether or not re­
fined, but not further prepared: 
A. In immediate packings of a net capacity of 1 kg or less 
B. Other 
Spermaceti, crude, pressed or refined, whether or not coloured; 
beeswax and other insect waxes, whether or not coloured: 
A. Spermaceti, crude, pressed or refined, whether or not coloured 
B. Beeswax and other insect waxes, whether or not coloured: 
II. Other 
Vegetable waxes, whether or not coloured: 
B. O^her 
Degras; residues resulting from the treatment of fatty substances 
or animal or vegetable waxes: 
A. Degras 
B. Residues resulting from the treatment of fatty substances or 
animal or vegetable waxes: 
II. Other: 
a) Oil foots and dregs; soapstocks 
b) Other 
Other prepared or preserved meat or meat offal: 
A. Liver: 
I. Goose or duck liver 
B. Other: 
II. Game or rabbit meat or offal: 
— Game 
— Rabbit 
III. Other: 
b) Other: 
1. Containing bovine meat or offal: 
ex bb) Other: 
— Prepared or preserved bovine tongue 
2. Other: 
aa) Of sheep or goats: 
— Of sheep Rate of duty 
Free 
Free 
16% 
11% 
Free 
Free 
Free 
Free 
Free 
Free 
14% . 
8% 
14% 
17% 
18% 
No C 302/204 Official Journal of the European Communities 25. 11.85 
Order 
No CCT 
heading 
No Description Rate of duty 
52.1870 
52.1880 
52.1890 
52.1900 
52.1910 
52.1920 
52.1930 
52.1940 
52.1945 
52.1950 
52.1960 
52.1970 
52.1980 
52.1990 
52.2000 
52.2010 
52.2020 
52.2030 
52.2035 
52.2040 16.02 
(cont'd) 
16.03 
16.04 
16.05 
17.04 
18.03 
18.04 
18.05 — Of goats 
bb) Other 
Meat extracts, meat juices and fish extracts, in immediate pack­
ings of a net capacity of: 
B. More than 1 kg but less than 20 kg 
C. 1 kg or less 
Prepared or preserved fish, including caviar and caviar substitutes: 
A. Caviar and caviar substitutes: 
I. Caviar (sturgeon roe) 
II. Other 
B. Salmonidae 
ex F. Bonito (Sarda spp), mackerel and anchovies: 
— Bonito (Sarda spp) 
— Mackerel 
G. Other: 
I. Fillets, raw, coated with batter or breadcrumbs, deep 
frozen 
II. Other 
Crustaceans and molluscs, prepared or preserved: 
A. Crabs 
ex B. Other, excluding shrimps of the Crangon spp type and 
snails other than seasnails 
Sugar confectionery, not containing cocoa: 
A. Liquorice extract containing more than 10 % by weight of suc­
rose but not containing other added substances 
B. Chewing gum 
C. White chocolate 
D. Other 
Cocoa paste (in bulk or in block), whether or not defatted 
Cocoa butter, including cocoa fat or oil 
Cocoa powder, unsweetened 16% 
16% 
Free 
5% 
12%(**) 
14%(**) 
4 % (**) 
18%(**) 
19%(**) 
10%(**) 
9 % (**) 
6%(**) 
6 % (**) 
9% 
2% + vc 
with a max. 
of 23% 
4% + vc 
with a max. 
of 27% 
+ ads 
6% + vc 
with a max. 
of 27% 
+ ads 
11% 
8% 
9% 
25. 11. 85 Official Journal of the European Communities No C 302/205 
52.2050 
52.2060 
52.2070 
52.2080 
52.2090 
52.2100 
52.2110 
52.2120 
52.2130 
52.2140 
52.2150 
52.2160 19.02 
ex 19.04 
19.05 
19.07 
19.08 
20.01 Chocolate and other food preparations containing cocoa: 
A. Cocoa powder, not otherwise sweetened than by the addition 
of sucrose 
C. Chocolate and chocolate goods, whether or not filled; sugar 
confectionery and substitutes therefor made from sugar substi­
tution products, containing cocoa 
Malt extract; preparations of flour, meal, starch of malt extract, of 
a kind used as infant food or for dietetic or culinary purposes, 
containing less than 50 % by weight of cocoa: 
B. Other: 
I. Containing malt extract and not less than 30 % by weight 
of reducing sugars (expressed as maltose) 
II. Other: 
— Preparations based on flour of leguminous vegetables 
in the form of sun-dried discs of dough, known as 
'papad' 
— Other 
Tapioca and sago, excluding tapioca and sago substitutes ob­
tained from potato or other starches 
Prepared foods obtained by the swelling or roasting of cereals or 
cereals products (puffed rice, corn flakes and similar products) ... 
Bread, ships' biscuits and other ordinary bakers' wares, not con­
taining added sugar, honey, eggs, fats, cheese or fruit, communion 
wafers, empty cachets of a kind suitable for pharmaceutical use, 
sealing wafers, rice paper and similar products: 
A. Crispbread 
B. Matzos 
52.2170 C. Communion wafers, empty cachets of a kind suitable for phar­
maceutical use, sealing wafers, rice paper and similar prod­
ucts 
D. Other 
Pastry, biscuits, cakes and other fine bakers' wares, whether or not 
containing cocoa in any proportion: 
A. Gingerbread and the like 
Vegetables and fruit, prepared or preserved by vinegar or acetic 
acid, with or without sugar, whether or not containing salts, spices 
or mustard: 
ex C. Other, excluding 'mixed pickles' and sweet peppers 3% + vc 
9% + vc 
with a max. 
of 27% 
+ ads 
Free + vc 
Free 
Free + vc 
2% + vc 
Free + vc 
vc 
with a max. 
of 24% 
+ adf 
Free + vc 
with a max. 
of 20% 
+ adf 
Free + vc 
4% + vc 
Free + vc 
14% 
No C 302/206 Official Journal of the European Communities 25. 11. 85 
Order 
No CCT 
heading 
No Description Rate of duty 
52.2180 
52.2190 
52.2200 
52.2210 
52.2220 
52.2225 
52.2230 
52.2240 
52.2250 
52.2260 
52.2270 
52.2280 
52.2290 20.02 
20.03 
20.04 
20.05 Vegetables prepared or preserved otherwise than by vinegar or 
acetic acid: 
B. Truffles 
D. Asparagus 
E. Sauerkraut 
ex F. Capers 
ex H. Other, including mixtures: 
— Moringa oleifera (drumsticks) 
— Bamboo shoots 
Fruit preserved by freezing, containing added sugar: 
ex A. With a sugar content exceeding 13 % by weight: 
— Fruit falling within heading Nos 08:01, 08.02 D, 
08.08 B, E and F and 08.09, excluding pineapples, 
melons and watermelons 
exB. Other: 
Fruit falling within heading Nos 08.01, 08.02 D, 
08.08 B, E and F and 08.09, excluding pineapples, 
melons and watermelons 
Fruit, fruit-peel and parts of plants, preserved by sugar (drained, 
glace or crystallized): 
B. Other: 
ex I. With a sugar content exceeding 13 % by weight: 
— Fruit falling within heading Nos 08.01, 08.02 D, 
08.08 B, E and F and 08.09, excluding pineapples, 
melons and watermelons 
ex II. Other: 
Fruit falling within heading Nos 08.01, 08.02 D, 
08.08 B, E and F and 08.09, excluding pineapples, 
melons and watermelons 
Jams, fruit jellies, marmalades, fruit puree and fruit pastes, being 
cooked preparations, whether or not containing added sugar: 
B. Jams and marmalades of citrus fruit: 
ex I. With a sugar content exceeding 30 % by weight, exclud­
ing orange jam and marmalade 
ex II. With a sugar content exceeding 13 % but not exceeding 
30 % by weight, excluding orange jam and marmalade . 
ex III. Other, excluding orange jam and marmalade 14% 
20% 
15% 
12% 
Free 
11% 
6% + (L) 
6% 
6% + (L) 
6% 
19% + (L) 
19% + (L) 
19% 
25. 11.85 Official Journal of the European Communities No C 302/207 
Order 
No 
52.2300 
52.2310 
52.2320 
52.2330 
52.2340 
52.2350 
52.2360 
52.2370 
52.2380 
52.2390 
52.2400 
52.2410 
52.2420 
52.2430 CCT 
heading 
No 
20.05 
(cont'd) 
20.06 Description 
C. Other: 
I. With a sugar content exceeding 30 % by weight: 
ex b) Other: 
— Fruit falling within heading Nos 08.01, 08.08 
B, E and F and 08.09, excluding 
pineapples, melons and watermelons 
ex II. With a sugar content exceeding 13 % but not exceeding 
30% by weight: 
— Fruit falling within heading Nos 08.01, 08.08 B, E 
and F and 08.09, excluding pineapples, melons and 
ex III. Other: 
— Fruit falling within heading Nos 08.01, 08.08 B, E 
and F and 08.09, excluding pineapples, melons and 
watermelons 
Fruit, otherwise prepared or preserved, whether or not containing 
added sugar or spirit: 
A. Nuts (including ground-nuts), roasted, in immediate packings 
of a net capacity: 
I. Of more than 1 kg: 
— Almonds, walnuts and hazelnuts 
— Other 
II. Of 1 kg or less: 
— Almonds, walnuts and hazelnuts 
— Other 
B. Other: 
I. Containing added spirit: 
a) Ginger 
b) Pineapples, in immediate packings of a net capacity: 
1. Of more than 1 kg: 
aa) With a sugar content exceeding 17% by 
weight 
bb) Other 
2. Of 1 kg or less: 
aa) With a sugar content exceeding 19% by 
weight 
bb) Other 
c) Grapes: 
1. With a sugar content exceeding 13 % by weight .. 
2. Other Rate of duty 
8% + (L) 
8% + (L) 
8% 
12 % (*) 
6% 
14%(*) 
6% 
10% 
10% + (L) 
10% 
10% + (L) 
10% 
25% + (L) 
25% 
No C 302/208 Official Journal of the European Communities 25.11.85 
Order 
No CCT 
heading 
No Description Rate of duty 
52.2440 
52.2450 
52.2460 
52.2470 
52.2480 
52.2490 
52.2500 
52.2510 
52.2520 
52.2530 
52.2540 
52.2550 
52.2560 
52.2570 
52.2580 
52.2590 
52.2600 20.06 
(cont'd) d) Peaches, pears and apricots, in immediate packings of 
a net capacity: 
1. Of more than 1 kg: 
aa) With a sugar content exceeding 13 % by 
weight 
bb) Other 
2. Of lkg or less: 
aa) With a sugar content exceeding 15% by 
weight 
bb) Other 
e) Other fruits: 
ex 1. With a sugar content exceeding 9 % by weight, 
excluding cherries 
ex 2. Other, excluding cherries 
f) Mixtures of fruit: 
1. With a sugar content exceeding 9 % by weight ... 
2. Other 
B. II. Not containing added spirit: 
a) Containing added sugar, in immediate packings of a 
net capacity of more than 1 kg: 
2. Grapefruit segments 
3. Mandarins (including tangerines and satsu-
mas); Clementines, wilkings and other similar 
citrus hybrids 
4. Grapes 
ex 8. Other fruits: 
— Fruit falling within heading Nos 08.01, 
08.08 B, E and F and 08.09, excluding 
pineapples, melons and watermelons .... 
— Tamarind (pods, pulp) 
9. Mixtures of fruit: 
ex aa) Mixtures in which no single fruit ex­
ceeds 50% of the total weight of the 
fruits: 
— Mixtures of two or more fruits fall­
ing within heading Nos 08.01, 
08.08 B, E and F and 08.09, exclud­
ing melons and watermelons 
b) Containing added sugar, in immediate packings of a 
net capacity of 1 kg or less: 
2. Grapefruit segments 
3. Mandarins (including tangerines and satsu-
mas); Clementines, wilkings and other similar 
citrus hybrids 
4. Grapes 25% + (L) 
25% 
25% + (L) 
25% 
25% + (L) 
25% 
25% + (L) 
25% 
10% + (L) 
19% + (L)(*) 
18 % + (L) (*) 
6% + (L) 
7% + (L) 
9% + (L) 
10% + (L) 
19 % + (L) (*) 
19 % + (L) (*) 
25. 11.85 Official Journal of the European Communities No C 302/209 
Order 
No 
52.2610 
52.2620 
52.2630 
52.2640 
52.2650 
52.2660 
52.2670 CCT 
heading 
No 
20.06 
(cont'd) 
20.07 Description 
ex 8. Other fruits: 
— Fruit falling within heading Nos 08.01, 
08.08 B, E and F and 08.09, excluding 
pineapples, melons and watermelons .... 
9. Mixtures of fruit: 
ex aa) Mixtures in which no single fruit ex­
ceeds 50% of the total weight of the 
fruits: 
— Mixtures of two or more fruits fall­
ing within heading Nos 08.01, 08.08 
B, E and F and 08.09, excluding 
melons and watermelons 
B. II. c) Not containing added sugar, in immediate packings 
of a net capacity: 
1. Of 4,5 kg or more: 
ex dd) Other fruits: 
— Fruit falling within heading Nos 08.01, 
08.08 B, E and F and 08.09, excluding 
pineapples, melons and watermelons . 
ex ee) Mixtures of fruit: 
— Mixtures of two or more fruits falling 
within heading Nos 08.01, 08.08 B, E 
and F and 08.09, excluding melons and 
watermelons, in which no single fruit 
exceeds 50 % of the total weight of the 
fruits 
2. Of less than 4,5 kg: 
ex bb) Other fruit and mixtures of fruit: 
— Fruit falling within heading Nos 08.01, 
08.08 B, E and F and 08.09, excluding 
pineapples, melons and watermelons . 
— Mixtures of two or more fruits falling 
within heading Nos 08.01, 08.08 B, E 
and F and 08.09, excluding melons and 
watermelons, in which no single fruit 
exceeds 50 % of the total weight of the 
fruits 
Fruit juices (including grape must) and vegetable juice, whether or 
not containing added sugar, but unfermented and not containing 
spirit: 
A. Of a density exceeding 1,33 g/cm3 at 20° C: 
III. Other: 
ex a) Of a value exceeding 30 ECU per 100 kg net 
weight: 
— Fruit falling within subheading 08.01 A Rate of duty 
7% + (L) 
7% + (L) 
6% 
9% 
6% 
10% 
Free 
No C 302/210 Official Journal of the European Communities 25.11.85 
Order 
No 
52.2680 
52.2690 
52.2700 
52.2710 
52.2740 
52.2750 
52.2760 
52.2770 
52.2780 
52.2790 
52.2800 
52.2810 
' 52.2820 
52.2830 
52.2840 CCT 
heading 
No 
20.07 
(cont'd) 
< Description 
— Fruit falling within subheading 08.02 D 
— Fruit falling within heading Nos 08.01, 08.08 
B, E and F and 08.09, excluding dates, 
pineapples, melons and watermelons 
ex b) Other 
— Fruit falling within heading Nos 08.01, 
08.08 B, E and F and 08.09, excluding pi­
neapples, melons and watermelons 
— Fruit falling within subheading 08.02 D ... 
B. Of a density of 1,33 g/cm3 or less at 20° C: 
II. Other: 
a) Of a value exceeding 30 ECU per 100 kg net weight: 
2. Grapefruit juice 
3. Lemon juice or other citrus juices: 
ex aa) Containing added sugar: 
— Excluding lemon juice 
ex bb) Other: 
— Excluding lemon juice 
4. Pineapple juice: 
aa) Containing added sugar 
bb) Other 
6. Other fruit and vegetable juices: 
ex aa) Containing added sugar: 
— Fruit falling within heading Nos 08.01, 
08.08 B, E and F and 08.09, excluding 
pineapples, melons and watermelons . 
— Other, excluding apricot and peach 
juices 
ex bb) Other: 
— Fruit falling within heading Nos 08.01, 
08.08 B, E and F and 08.09, excluding 
pineapples, melons and watermelons . 
— Other, excluding apricot and peach 
juices 
7. Mixtures: 
ex bb) Other, excluding mixtures containing, 
either separately or together, over 25 % of 
grape, citrus fruit; pineapple, apple, pear, 
tomato, apricot or peach juice: 
11. Containing added sugar 
22. Other Rate of duty 
28% 
8% 
8% + (L) 
28% + (L) 
8% 
13%(*) 
13%(*) 
17 % + (L) (*) 
17%(*) 
8% 
17% 
8% 
18% 
17%(*) 
18%(*) 
25.11.85 Official Journal of the European Communities No C 302/211 
52.2850 
52.2860 
52.2870 
52.2880 
52.2890 
52.2900 
52.2910 
52.2920 
52.2930 
52.2940 
52.2950 
52.2960 
52.2970 
52.2980 
52.2990 
52.3000 20.07 
(cont'd) b) Of a value of 30 ECU or less per 100 kg net weight: 
2. Grapefruit juice: 
aa) With an added sugar content exceeding 30 % 
by weight 
bb) Other 
B. II. b) 4. Other citrus fruit juices: 
aa) With an added sugar content exceeding 30 % 
by weight 
bb) With an added sugar content of 30 % or less 
by weight 
cc) Not containing added sugar 
5. Pineapples juice: 
aa) With an added sugar content exceeding 30 % 
by weight 
bb) With an added sugar content of 30 % or less 
by weight 
cc) Not containing added sugar 
7. Other fruit and vegetable juices: 
ex aa) With an added sugar content exceeding 
30 % by weight: 
— Of fruit falling within heading 
Nos 08.01, 08.08 B, E and F and 08.09, 
excluding pineapples, melons and 
watermelons 
— Other, excluding apricot and peach 
juices 
ex bb) Within an added sugar content of 30 % or 
less by weight: 
— Of fruit falling within heading 
Nos 08.01, 08.08 B, E and F and 08.09, 
excluding pineapples, melons and 
watermelons 
— Other, excluding apricot and peach 
juices 
ex cc) Not containing added sugar: 
— Of fruit falling within heading 
Nos 08.01, 08.08 B, E and F and 08.09, 
excluding pineapples, melons and 
watermelons 
— Other, excluding apricot and peach 
juices 
8. Mixtures: 
ex bb) Other, excluding mixtures containing, 
either separately or together, over 25 % of 
grape, citrus fruit, pineapple, apple, pear, 
tomato, apricot or peach juice: 
11. With an added sugar content exceed­
ing 30 % by weight 
22. With an added sugar content of 30 % 
or less by weight 8% + (L) 
8% 
14 % + (L) (*) 
14%(*) 
15%(*) 
17 % + (L) (*) 
17%(*) 
17%(*) 
8% + (L) 
17% + (L) 
8% 
17% 
8% 
18% 
17 % + (L) (*) 
17%(*) 
No C 302/212 Official Journal of the European Communities 25. 11.85 
Order 
No 
52.3010 
52.3020 
52.3030 
52.3040 
52.3050 
52.3060 
52.3070 
52.3080 
52.3090 
52.3100 
52.3110 
52.3120 
52.3130 
52.3140 
52.3150 
52.3160 
52.3170 
52.3180 
52.3190 
52.3200 CCT 
heading 
No 
20.07 
(cont'd) 
21.02 
21.03 
21.04 
21.05 
21.06 Description 
33. Not containing added sugar 
Extracts, essences or concentrates, of coffee, tea or mate and pre­
parations with a basis of those extracts, essences or concentrates; 
roasted chicory and other roasted coffee substitutes and extracts, 
essences and concentrates thereof: 
ex A. Essences or concentrates of coffee 
B. Extracts, essences or concentrates of tea or mate and pre­
parations with a basis of those extracts, essences or concen­
trates 
C. Roasted chicory and other roasted coffee substitutes: 
II. Other 
D. Extracts, essences and concentrates of roasted chicory and 
other roasted coffee substitutes : 
II. Other 
Mustard flour and prepared mustard: 
A. Mustard flour, in immediate packings of a net capacity: 
I. Of 1 kg or less 
II. Of more than 1 kg 
B. Prepared mustard 
Sauces; mixed condiments and mixed seasonings: 
B. Sauces with a basis of tomato puree 
exC. Other: 
— Products with a tomato ketchup basis 
— Other, excluding sauces with a vegetable oil basis .... 
Soups and broths, in liquid, solid or powder form; homogenized 
composite food preparations: 
A. Soups and broths, in liquid, solid or powder form 
B. Homogenized composite food preparations 
Natural yeasts (active or inactive); prepared baking powders: 
A. Active natural yeasts: 
I. Culture yeast 
II. Baker's yeast: 
a) Dried 
b) Other 
III. Other 
B. Inactive natural yeasts: 
I. In tablet, cube or similar form, or in immediate packings 
of a net capacity of 1 kg or less 
II. Other 
C. Prepared baking powders Rate of duty 
18%(*) 
9% 
Free 
2% + vc 
2% + vc 
Free 
Free 
7% 
6% 
7% 
5% 
11 % 
17% 
8% 
4% + vc 
4% + vc 
10% 
6% 
Free 
3% 
25. 11.85 Official Journal of the European Communities No C 302/213 
Order 
No 
52.3210 
52.3220 
52.3230 
52.3250 
52.3255 
52.3260 
52.3270 
52.3280 
52.3290 
52.3300 CCT 
heading 
No 
21.07 
22.01 
22.02 
22.03 
22.09 
23.01 Description 
Food preparations not elsewhere specified or included: 
A. Cereals in grain or ear form, pre-cooked or otherwise pre­
pared : 
I. Maize 
II. Rice 
III. Other 
G. Other: 
I. Containing no milkfats or containing less than 1,5 % by 
weight of such fats: 
a) Containing no sucrose or containing less than 5 % 
weight of sucrose (including invert sugar expressed as 
sucrose): 
ex I. Containing no starch or less than 5 % by 
weight of starch: 
— Palm tree cores 
— Dried plasma, obtained from the fresh 
blood of cattle added to citric sodium, con­
taining by weight 73,3 % in proteins used 
as an additive in the making of foodstuffs 
Waters, including spa waters and aerated waters; ice and snow: 
A. Spa waters, natural or artificial; aerated waters 
Lemonade, flavoured spa waters and flavoured aerated waters, 
and other non-alcoholic beverages, not including fruit and vege­
table juices within heading No 20.07: 
A. Not containing milk or milkfats 
Beer made from malt 
Spirits (other than those of heading No 22.08); liqueurs and other 
spirituous beverages; compound alcoholic preparations (known as 
concentrated extracts') for the manufacture of beverages: 
C. Spirituous beverages: 
V. Other, in containers holding: 
ex a) Two litres or less: 
— Tequilla, Pisco and Singani 
Flours and meals, of meat offals, fish, crustaceans or molluscs, un­
fit for human consumption, greaves: 
B. Flours and meals of fish, crustaceans or molluscs Rate of duty 
3% + vc 
3% + vc 
2% + vc 
7% 
Free 
Free 
6% 
14% 
1,30 ECU 
per hi 
per % vol 
of alcohol 
+ 5 ECU 
per hi 
Free (**) 
No C 302/214 Official Journal of the European Communities 25.11.85 
Order 
No CCT 
heading 
No Description Rate of duty 
52.3310 
52.3320 
52.3330 
52.3340 
52.3350 
52.3360 
52.3370 
52.3380 
52.3390 23.02 
23.06 
23.07 
24.02 Bran, sharps and other residues derived from the sifting, milling or 
working of cereals or of leguminous vegetables: 
B. Of leguminous vegetables 
Products of vegetable origin of a kind used for animal food, not 
elsewhere specified or included: 
B. Other 
Sweetened forage; other preparations of a kind used in animal 
feeding: 
A. Fish or marine mammal solubles 
C. Other 
Manufactured tobacco; tobacco extracts and essences: 
A. Cigarettes 
B. Cigars 
C. Smoking tobacco 
D. Chewing tobacco and snuff 
E. Other, including agglomerated tobacco; in the form of sheets 
or strip Free 
Free 
3% 
82 % (*) 
41 %(*) 
100 % (*) 
45 % (*) 
18%(*) 
(L): Abbreviations 
indicates that the goods referred to are subject to the levy system; 
vc: indicates that the goods referred to are subject to a charge based on a variable component which is 
specified under the regulations concerning trade in certain goods resulting from the processing of agri­
cultural products; 
adf: indicates that additional duty may be levied on the flour content of the products concerned; 
ads: indicates that additional duty may be levied on the sugar content of the products concerned. 
25. 11. 85 Official Journal of the European Communities No C 302/215 
ANNEX HI 
List of developing countries and territories enjoying generalized tariff preferences (') 
A. INDEPENDENT COUNTRIES 
208 Algeria 
330 Angola 
459 Antigua and Barbuda 
528 Argentina 
453 Bahamas 
640 Bahrain 
469 Barbados 
421 Belize 
516 Bolivia 
508 Brazil 
703 Brunei Darussalam 
676 Burma 
302 Cameroon 
512 Chile 
720 China 
480 Colombia 
318 Congo 
436 Costa Rica 
448 Cuba 
600 Cyprus 
460 Dominica 
456 Dominican Republic 
500 Ecuador 
220 Egypt 
428 El Salvador 
815 Fiji 
314 Gabon 
276 Ghana 
473 Grenada 
416 Guatemala 488 Guyana 
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 
604 Lebanon 
268 Liberia 
216 Libya 
370 Madagascar 
701 Malaysia 
228 Mauritania 
373 Mauritius 
412 Mexico 
204 Morocco 
366 Mozambique 
803 Nauru 
432 Nicaragua 
288 Nigeria 
649 Oman 
662 Pakistan 
442 Panama 
801 Papua New Guinea 520 Paraguay 
504 Peru 
708 Philippines 
644 Qatar 
066 Romania 
632 Saudi Arabia 
248 Senegal 
706 Singapore 
806 Solomon Islands 
728 South Korea 
669 Sri Lanka 
450 St Christopher and Nevis 
465 St Lucia 
467 St Vincent 
492 Surinam 
393 Swaziland 
608 Syria 
680 Thailand 
472 Trinidad and Tobago 
212 Tunisia 
807 Tuvalu 
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 3537/83 (OJ No L 371, 30. 12. 1982, p. 7), extended by Regulation (EEC) No 3104/84 (OJ No L 291, 8. 11. 
1984, p. 25)). 
No C 302/216 Official Journal of the European Communities 25. 11. 85 
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 interna­
tional 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 Is­
lands (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. 
25. 11.85 Official Journal of the European Communities No C 302/217 
ANNEX IV 
List of products mentioned in Article 1 (3) (a) 
Order No 
57.0010 01.01 Live horses, asses, mules and hinnies 
57.0020 01.04 A II Pure-bred breeding animals, goats, live (b) 
57.0030 01.06 Other live animals 
57.0040 02.01 A I Meat of horses, asses, mules and hinnies, fresh, chilled or frozen 
57.0050 02.01 AHIb) Meat of swine, other than domestic swine, fresh, chilled or frozen 
57.0060 02.01 B II a) Offals of horses, asses, mules and hinnies, fresh„chilled or frozen 
57.0070 02.01 B II b) Offals of bovine animals, fresh, chilled or frozen 
57.0080 02.01 B II d) Other offals, fresh, chilled or frozen 
57.0090 02.04 Other meat and edible meat offals, fresh, chilled or frozen 
57.0100 02.06 A Horsemeat, salted, in brine or dried 
57.0110 02.06 C I b) Offals of bovine animals, salted, in brine, dried or smoked 
57.0120 02.06 C II b) Offals of sheep and goats, salted, in brine, dried or smoked 
57.0130 02.06 C III Other meat and edible meat offals, salted, in brine, dried or smoked 
57.0140 CHAPTER 3 FISH, CRUSTACEANS AND MOLLUSCS 
57.0150 04.05 A II Eggs in shell, other than poultry eggs, fresh or preserved 
57.0160 04.06 Natural honey 
57.0170 04.07 Edible products of animal origin, not elsewhere specified or included 
57.0180 CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED 
OR INCLUDED 
57.0190 CHAPTER 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE 
LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE 
57.0200 07.01 A Potatoes, fresh or chilled 
57.0210 07.01 F Leguminous vegetables, shelled or unshelled, fresh or chilled 
57.0220 07.01 G III Horse-radish (Codilearia armoracia) 
57.0226 ex 07.01 K Asparagus, from 1 October to 31 January 
57.0230 07.01 S Sweet peppers, fresh or chilled 
57.0240 07.01 T Other vegetables, fresh or chilled 
57.0250 07.02 B Other vegetables (whether or not cooked), preserved by freezing 
57.0260 ex 07.03 Vegetables provisionally preserved in brine, in sulphur water or in other preser­
vative solutions, but not specially prepared for immediate consumption, exclud­
ing olives (07.03 A) 
57.0270 07.04 A Onions, dried, dehydrated or evaporated, whole, cut, sliced, broken or in pow­
der, but not further prepared 
(a) Agricultural products qualifying under the ordinary arrangements for exemption or total temporary suspen­
sion of the Common Customs Tariff are only token entries. 
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities. 
No C 302/218 Official Journal of the European Communities 25. 11. 85 
Order No 
57.0280 
57.0290 
57.0300 
57.0310 
57.0313 
57.0316 
57.0320 
57.0330 
57.0340 
57.0350 
57.0360 
57.0370 
57.0380 
57.0390 
57.0400 
57.0410 
57.0420 
57.0430 ex 
ex 
ex 
ex 
ex 07.04 B 
07.05 
07.06 B 
08.01 
08.02 B I 
08.02 B II 
08.02 D 
08.02 E 
08.05 D 
08.05 E 
08.05 F 
08.05 G 
08.07 E 
08.08 C 
08.08 E 
08.08 F 
08.09 
08.10 Other dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or 
in powder, but not further prepared, excluding olives 
Dried leguminous vegetables, shelled, whether or not skinned or split 
Other 
Dates, bananas, coconuts, brazil nuts, cashew nuts, pineapples, avocados, man­
goes, guavas and mangosteens, fresh or dried, shelled or not, excluding fresh 
bananas 
Clementines, from 15 May to 31 October 
Mandarines, wilkings and other similar hybrids of citrus fruits, from 15 May to 
31 October 
Grapefruit, fresh or dried 
Other citrus fruit, fresh or dried 
Pistachios, fresh or dried, shelled or not 
Pecans, fresh or dried, shelled or not 
Areca (or betel) and cola, fresh or dried, shelled or not 
Other nuts, fresh or dried, shelled or not, excluding hazelnuts 
Other stone fruit, fresh 
Bilberries (fruit of the species Vaccinium myrtillus) 
Papaws, fresh 
Other berries, fresh 
Other fruit, fresh 
Fruit (whether or not cooked), preserved by freezing, not containing added 
sugar 
57.0440 08.11 Fruit provisionally preserved (for example, by sulphur dioxide gas, in brine, in 
sulphur water or in other preservative solutions), but unsuitable in that state for 
immediate consumption 
57.0450 08.12 Fruit, dried, other than that falling within heading No 08.01, 08.02, 08.03, 08.04 
or 08.05 
57.0460 08.13 Peel of melons and citrus fruit, fresh, frozen, dried, or provisionally preserved in 
brine, in sulphur water or in other preservative solutions 
57.0470 CHAPTER 9 COFFEE, TEA, MATE AND SPICES 
57.0480 10.06 A Rice for sowing (a) 
57.0490 11.04 A Flour of dried leguminous vegetables falling within heading No 07.05 
57.0500 11.04 B Flour of the fruits falling within any heading in Chapter 8 
57.0510 11.05 Flour, meal and flakes of potato 
57.0520 11.08 B Inulin 
57.0530 ex CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUIT; MISCELLANEOUS 
GRAINS, SEEDS AND FRUIT; INDUSTRIAL AND MEDICAL 
PLANTS; STRAW AND FODDER; EXCLUDING SUGAR BEET 
AND SUGAR CANE FALLING WITHIN HEADING No 12.04 
57.0540 , CHAPTER 13 LACS; GUMS; RESINS AND OTHER VEGETABLE SAPS AND EX­
TRACTS 
(a) Entry under this subheading is subject to the conditions to be determined by the competent authorities. 
25. 11. 85 Official Journal of the European Communities No C 302/219 
Order No 
57.0550 CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS 
NOT ELSEWHERE SPECIFIED OR INCLUDED 
57.0560 15.02 Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent-extracted 
fats (including 'premier jus') obtained from those unrendered fats 
57.0570 15.03 Lard stearin, oleastearin and tallow stearin; lard-oil, oleo-oil and tallow oil, not 
emulsified or mixed or prepared in any way 
57.0580 15.04 Fats and oils, of fish and marine mammals, whether or not refined 
57.0590 15.05 Wool grease and fatty substances derived therefrom (including lanolin) 
57.0600 15.06 Other animal oils and fats (including neat's-foot oil and fats from bones or 
waste) 
57.0610 ex 15.07 Fixed vegetable oils, fluid or solid, crude, refined or purified, excluding olive 
oil falling within subheading 15.07 A 
57.0620 15.08 Animal and vegetable oils, boiled, oxidized, dehydrated, sulphurized, blown or 
polymerized by heat in vacuum or in inert gas, or otherwise modified 
57.0630 15.10 Fatty acids; acid oils from refining; fatty alcohols 
57.0640 15.11 Glycerol and glycerol lyes 
57.0650 15.12 Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified 
or hardened by any other process, whether or not refined, but not further pre­
pared 
57.0660 15.13 Margarine, imitation lard and other prepared edible fats 
57.0670 15.15 Spermaceti, crude, pressed or refined, whether or not coloured; beeswax and 
other insect waxes, whether or not coloured 
57.0680 15.16 Vegetable waxes, whether or not coloured 
57.0690 15.17 A Degras 
57.0700 15.17 B II Residues resulting from the treatment of fatty substances or animal or vegetable 
waxes, excluding products falling within subheading 15.17 B I 
57.0710 16.02 A I Other prepared or preserved liver of goose or ducks 
57.0720 16.02 B II Other prepared or preserved meat or meat offal or game or rabbit 
57.0730 16.02 B III Other prepared or preserved meat or meat offal, containing bovine meat or 
b) 1 bb) offal, other products than those falling within subheading 16.02 B III b) 1 aa) 
57.0740 16.02 B Other prepared or preserved meat or meat offal 
III b) 2 
57.0750 16.03 Meat extracts, meat juices and fish extracts 
57.0760 16.04 Prepared or preserved fish, including caviar and caviar substitutes 
57.0770 16.05 Crustaceans and molluscs, prepared or preserved 
57.0780 17.04 Sugar confectionery, not containing cocoa 
57.0790 CHAPTER 18 COCOA AND COCOA PREPARATIONS 
57.0800 CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR OR STARCH; PASTRY­
COOKS' PRODUCTS 
57.0810 CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT OR OTHER PARTS OF 
PLANTS 
57.0820 ex CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS, EXCLUDING 
SUGAR SYRUPS FALLING WITHIN SUBHEADING 21.07 F 
No C 302/220 Official Journal of the European Communities 25. 11. 85 
Order No 
57.0830 ex CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR, EXCLUDING PRODUCTS 
FALLING , WITHIN HEADINGS AND SUBHEADINGS No 22.04, 
22.05, 22.07 A AND 22.09 C I 
57.0840 23.01 Flours and meals, of meat, offals, fish, crustaceans or molluscs, unfit for human 
consumption; greaves 
57.0850 23.02 B Bran, sharps and other residues derived from the sifting, milling or working of 
leguminous vegetables 
57.0860 23.06 B Products of vegetable origin of a kind used for animal food, not elsewhere 
specified or included, other than those falling within subheading 23.06 A 
57.0870 23.07 A Sweetened forage; other preparations of a kind used in animal feeding: fish or 
marine mammal solubles 
57.0880 23.07 C Sweetened forage; other preparations of a kind used in animal feeding, other 
than those products falling within subheadings 23.07 A and B 
57.0890 24.02 Manufactured tobacco; tobacco extracts and essences 
25. 11. 85 Official Journal of the European Communities No C 302/221 
ANNEX V 
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 
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 
819 Western Samoa