COMVIISSION OF THE EUROPEAN COMMUNITIES 
C0M(91J332 final 
Brussels, 19 September 1991 
Proposal for a 
COUNCIL REGULATION (EEC) 
amending Regulation (EEC) No 426/86 on the common organization 
of the marlcet in products processed from fruit and vegetables, 
and amending Regulation (EEC) No 2658/87 on the tariff and 
statistical nomenclature and on the Common Customs Tariff 
(presented by the Commission) 
EXPLANATORY MEMORANDUM 
Subject : Council Regulation amending Regulation (EEC) No 426/86 on the 
common organization of the market in products processed from fruit 
and vegetables, and amending Regulation (EEC) No 2658/87 on the 
tariff and statistical nomenclature and on the Common Customs 
Tariff. 
Article 10 of Council Regulation (EEC) No 426/86 on the common organization 
of the market in products processed from fruit and vegetables laid down 
that a levy on added sugars it to be charged only in respect of the 
products listed in Annex II and III. 
Additional notes Nos 3 and 5 in Chapter 20 of the Combined Nomenclature 
fixing the criteria for checking the possible enrichment by sugars 
incorporated into a preparation derived from fruit lead certain products, 
which naturally contain more sugar (crushed and strained fruit without 
added water or sugar), do not contain a covering liquid and are not in a 
fruit juice, to be classified for tariff purposes under a heading 
"Containing added sugar". This entails the reclassification of a product 
"Not containing added sugar" under a tariff heading "Containing added 
sugar" and as a result the incorrect collection of an additional duty on 
sugar considered to have been added. 
The provisions contained in additional note No 3 mentioned above were, with 
regard to the refractometric indices used, in fact adapted to certain whole 
fruits and fruits in halves or in pieces, contained in a covering liquid 
(spirit, water, or sugar syrup). These products derived from fruit until 
recently constituted the greater part of trade in processed fruit. 
The growth in the consumption of fruit juices and drinks, jellies and jams, 
and desserts derived from fruit, including deep-frozen fruit, means that 
products derived from fruit which are not contained in a covering liquid 
now constitute a decisive share of trade. 
The Commission proposes that the abovmentioned draft Regulation be adopted, 
in order to avoid such widely differing products being treated the same 
with regard to tariff classification. 
- 2 -
The new Regulation therefore aims to amend: 
1. the Combined Nomenclature and in particular Chapter 20 thereof with 
regard to: 
- headings 2008 by distinguishing between products in a visible 
covering liquid, where the old fixed percentages concerning natural 
sugar would be maintained, and products without visible covering 
liquid (fruit pulp) where the percentatges for natural sugar would be 
raised in accordance with the proportion of natural sugar known or 
estimated for each fruit or group of fruits; 
- headings 2009 (fruit and vegetable juices); for these products 
additional note No 5 is transposed directly into the body of the 
Regulation, that is to say an A.D.S. will only be possible if the 
refractometric index is greater than the limit which takes account 
both of the sugar percentages given in the descriptions and those 
contained in additional note No 5, adjusted for lemon and tomato 
juice (from 3% to 6%) and apple juice (from 11% to 12%). 
2. Regulation No 426/86: 
This amendment is largely as a result of the first, since it essentially 
consists in taking account in Annex II and I I I of the changes made to 
the Combined Nomenclature. On the other hand, Annex IV is also changed 
in the light of the need to ensure that trade in certain sensitive 
products is monitored. 
The benefits of these proposals are: 
(a) the refractometric index measurement principle is retained for 
assessing a product's sugar content; 
(b) a distinction is drawn between the products in Chapter 2008 
according to whether or not they contain a covering liquid; 
(c) the principle of charging a levy on sugar actually added and of 
applying this levy only to products to which such an addition has 
been made is not called into question. 
Proposal for 
COUNCIL REGULATION (EEC) No / 
amending Regulation (EEC) No 426/86 on the common organization 
of the market in products processed from fruit and vegetables, 
and amending Regulation (EEC) No 2658/87 on the tariff and 
statistical nomenclature and on the Common Customs Tariff 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European Economic Community, and in 
particular Article 43 thereof, 
Having regard to the proposal from the Commission^1), 
Having regard to the opinion of the European Parliaments2^, 
Whereas the common organization of the markets in sugar and cereals includes a 
system of levies designed to cover the difference between the prices obtaining 
for sugar and glucose inside and outside the Community; whereas the impact which 
the price of these raw materials has on the cost price of certain processed fruit 
and vegetables makes it necessary, on importation of the products concerned, to 
apply a levy, in addition to the customs duties, by virtue of the various added 
sugars they contain; 
Whereas Article 10 of Regulation (EEC) No 426/86 of 24 February 1986 on the 
common organization of the market in products processed from fruit and 
vegetables^3), as last amended by Regulation (EEC) No 1943/91*4), provided for 
the application of an import levy on the added sugar contained in the products 
listed in Annexes II and I I I to the Regulation in question; 
(1) 0J No L 
(2) OJ No L 
(3) OJ No L 49, 27.2.1986, p. 1 
(4) OJ No L 175, 4.7.1991, p. 1 
- 2 -
Whereas in additional notes 3 and 5 to Chapter 20 of the combined nomenclature 
set out in Annex I to Regulation (EEC) No 2658/87 on the tariff and statistical 
nomenclature and on the Common Customs Tar iff(5), as last amended by Regulation 
(EEC) No (6), the flat-rate percentages considered as constituting natural 
sugar in preserves and fruit juices are laid down; 
Whereas experience has shown that fruits which are not presented covered in a 
visible liquid (e.g. pulps and purées) are normally obtained from fruits 
harvested ripe and whereas their natural sugar content is therefore higher than 
that of fruit presented covered in a visible liquid (e.g. peaches in syrup); 
whereas this should be taken into account and the flat-rate percentages of 
natural sugar for certain fruits not presented covered in a visible liquid should 
therefore be increased; whereas, at the same time, a distinction should be made 
between these two groups of product according to their drained liquid content, 
and a method should be devised fro the determination thereof; whereas the method 
provided for in the Codex AIimentarius, drawn up under the auspices of the United 
Nations, could be used for this purpose; 
Whereas fruit and vegetable juices (including concentrated juices), containing 
exogenous sugars, may remain under code 2009 only if they retain their original 
characteristics of juice; whereas the wording of certain subheadings of code 2009 
is such as to allow juices which sometimes contain substantial quantities of 
added sugar to be classified under it; whereas these subheadings as a rule relate 
to juice concentrates, the natural sugar content of which can largely exceed that 
of non-concentrated juices; whereas the wording in question should be changed so 
as to void any inconsistencies with the abovementioned rule; 
Whereas it is also possible to incorporate in the wording of the subheadings of 
code 2009 the flat-rate percentages of natural sugars referred to in additional 
note 5 and at the same time to adjust these percentages for certain types of 
juice; whereas the note in question can consequently be deleted; 
Whereas the amendments to the combined nomenclature require Annexes II, III and 
IV to Regulation (EEC) No 426/86 to be adapted, 
(5) 0J No L 256, 7.9.1987, p. 1. 
(6) 0J No L 
- 3 
HAS ADOPTED THIS REGULATION: 
Article 1 
Regulation (EEC) No 426/86 is hereby amended as follows: 
1. The CN codes listed in Annex I, Part A, are replaced in respect of: 
(a) Williams and Rocha pears in syrup and/or in natural fruit juice by CN 
codes: ex 2008 40 52, ex 2008 40 54, ex 2008 40 59, ex 2008 40 72, 
ex 2008 40 74, ex 2008 40 79, ex 2008 40 91 and ex 2008 40 99; 
(b) peaches in syrup and/or natural fruit juice by CN codes: ex 2008 70 62, 
ex 2008 70 64, ex 2008 70 69, ex 2008 70 72, ex 2008 70 74, 
ex 2008 70 79, ex 2008 70 91 and ex 2008 70 99. 
2. Annex II is replaced by Annex I to this Regulation. 
3. Annex III is replaced by Annex II to this Regulation. 
4. Annex IV is replaced by Annex III to this Regulation. 
Art icle 2 
Chapter 20 of the combined nomenclature set out in Annex I to Regulation (EEC) No 
2658/87 is hereby amended as follows: 
1. Additional note 3 is replaced by Annex IV to this Regulation. 
2. Additional note 5 is deleted. 
3. Additional note 6 becomes Additional note 5. 
4. CN codes 2008 and 2009 are amended in accordance with Annex V to this 
Regulation. These amendments are adopted as TARIC subheadings, in accordance 
with Annex VI. They will be included in the CN pursuant to Article 12 of 
Regulation (EEC) No 2658/87. 
- 4 -
Art icle 3 
This Regulation shall enter into force on 
This Regulation shall be binding in its entirety and directly applicable in all 
Member states. 
Done at For the Council 
- 5 -
ANNEX I 
'ANNEX // 
CN code 
2008 
ex 2008 20 
2008 20 52 
2008 20 54 
2008 20 72 
2008 20 74 
ex 2008 30 
2008 30 11 
2008 30 51 
2008 30 55 
2008 30 59 
2008 30 71 
2008 30 75 
2008 30 79 
ex 2008 40 Description of goods 
Fruits, nuts and other edible parts of plants, otherwise prepared or peserved, whether or 
not containing added sugar or other sweetening matter or spirits, not elsewhere specified 
or included: 
- Pineapples: 
--Not containing added spirit: 
—Containing added sugar, in immediate packings of a net content exceeding 1 kg: 
Containing more than 20% by weight of drained liquid, with a sugar content exceeding 
17% by weight 
Containing 20% or less by weight of drained liquid, with a sugar content exceeding 
18% by weight 
—-Containing added sugar, in immediate packings of a net content not exceeding 1 kg: 
Containing more than 20% by weight of drained liquid, with a sugar content exceeding 
19% by weight 
Containing 20% or less by weight of drained liquid, with a sugar content exceeding 
20% by weight 
-Citrus fruit: 
--Containing added spirit: 
---flith a sugar content exceeding 9% by weight: 
Of an actual alcoholic strength by mass not exceeding 11.85% mas 
—Not containing added spirit: 
—Containing added sugar, In immediate packings of a net content exceeding 1 kg: 
Grapefruit segments 
Mandarins (including tangerines and satsumas); Clementines, wilkings and other 
similar citrus hybrids 
Other 
—Containing added sugar, in immediate packings of a net content not exceeding 1 kg: 
Grapefruit segments 
Mandarins (including tangerines and satsumas); clémentines , wilkings and other 
similar citrus hybrids 
Other 
-Pears: 
--Containing added spirit: 
— In immediate packings of a net content exceeding 1 kg: 
With a sugar content exceeding 13% by weight: 
- 6 -
CN code Description of goods 
2008 40 11 
2008 40 52 
2008 40 54 
2008 40 72 
2008 40 74 
ex 2008 50 
2008 50 11 
2008 50 62 
2008 50 64 
2008 50 72 
2008 50 74 
ex 2008 60 
2008 60 11 
2008 60 51 
2008 60 59 
2008 60 61 
2008 60 69 Of an actual alcoholic strength by mass not exceeding 11.85% mas 
—Not containing added spirit: 
—Containing added sugar, in immediate packings of a net content exceeding 1 kg: 
Containing more than 20% by weight of drained liquid, with a sugar content exceeding 
13% by weight 
Containing 20% or less by weight of drained liquid, with a sugar content exceeding 
14% by weight 
—Containing added sugar, in immediate packings of a net content not exceeding 1 kg: 
Containing more than 20% by weight of drained liquid, with a sugar content exceeding 
15% by weight 
Containing 20% or less by weight of drained liquid, with a sugar content exceeding 
16% by weight 
-Apricots: 
—Containing added spirit: 
— In immediate packings of a net content exceeding 1 kg: 
filth a sugar content exceeding 13% by weight: 
Of an actual alcoholic strength by mass not exceeding 11.85% mas 
—Not containing added spirit: 
—Containing added sugar, in Immediate packings of a net content exceeding 1 kg: 
Containing more than 20% by weight of drained liquid, with a sugar content exceeding 
13% by weight 
Containing 20% or less by weight of drained liquid, with a sugar content 
exceeding 20% by weight 
-—Containing added sugar, in immediate packings of a net content not exceeding 1 kg: 
Containing more than 20% by weight of drained liquid, with a sugar content 
exceeding 15% by weight 
Containing 20% or less by weight of drained liquid, with a sugar content 
exceeding 22% by weight 
-Cherries: 
—Containing added spirit: 
—tilth a sugar content exceeding 9% by weight: 
Of an actual alcoholic strength by mass not exceeding 11.85% mas 
—Not containing added spirit: 
—Containing added sugar, in immediate packings of a net content exceeding 1 kg: 
Sour cherries (Prunus cerasus) 
Other 
---Containing added sugar, in immediate packings of a net content not exceeding 1 kg: 
Sour cherries (Prunus cerasus) 
Other 
- 7 -
CN code Description of goods 
Peaches: 
-Containing added spirit: 
— In immediate packings of a net content exceeding 1 kg: 
—Hith a sugar content exceeding 13% by weight: 
Of an actual alcoholic strength by mass not exceeding 11.85% mas 
-Not containing added spirit: 
—Containing added sugar, in immediate packings of a net content exceeding 1 kg: 
—Containing more than 20% by weight of drained liquid, with a sugar content 
exceeding 13% by weight 
—Containing 20% or less by weight of drained liquid, with a sugar content 
exceeding 17% by weight 
--Containing added sugar, in immediate packings of a net content not exceeding 1 kg: 
—Containing more than 20% by weight of drained liquid, with a sugar content 
exceeding 15% by weight 
—Containing 20% or less by weight of drained liquid, with a sugar content 
exceeding 19% by weight 
Strawberries: 
-Containing added spirit: 
—Hith a sugar content exceeding 9% by weight : 
—Of an actual alcoholic strength by mass not exceeding 11.85% mas 
-Not containing added spirit ; 
--Containing added sugar, in immediate packings of a net content exceeding 1 kg 
—Containing added sugar , In Immediate packings of a net content not exceeding 
1 kg 
Other, including mixtures other than those of subheading 2008 19: 
-Mixtures : 
--Containing added spirit : 
—flith a sugar content exceeding 9% by weight : 
Of an actual alcoholic strength by mass not exceeding 11.85% mas 
--Not containing added spirit : 
—Containing added sugar : 
In immediate packings of a net content exceeding 1 kg 
Other : 
Mixtures of fruit in which no single fruit exceeds 50% of the total weight 
of the fruits ex 2008 70 
2008 70 11 
2008 70 62 
2008 70 64 
2008 70 72 
2008 70 74 
ex 2008 80 
2008 80 11 
2008 80 50 
2008 80 70 
ex 2008 92 
2008 92 11 
2008 92 50 
2008 92 71 
- 8 -
CN code Description of goods 
Other 
Other: 
-Containing added spirit : 
—Other : 
—Hith a sugar content exceeding 9% by weight : 
Of an actual alcoholic strength by mass not exceeding 11.85% mas : 
Passion fruit and guavas 
Other 
-Not containing added spirit : 
—Containing added sugar, in immediate packings of a net content exceeding 1 kg: 
—Grapes 
—Plums and prunes 
—Other : 
Passion fruit, guavas and tamarinds 
Other 
—Containing added sugar, in immediate packings of a net content not exceeding 1 kg-. 
-—Grapes 
—Plums and prunes 
—Other : 
Passion fruit and guavas 
Other" 2008 92 79 
ex 2008 99 
2008 99 25 
2008 99 27 
2008 99 43 
2008 99 45 
2008 99 46 
2008 99 48 
2008 99 53 
2008 99 55 
2008 99 61 
2008 99 69 
- 9 -
ANNEX II 
'ANNEX III 
CN code Description of goods (1) (2) 
0811 
ex 0811 10 
0811 10 11 
ex 0811 20 
0811 20 11 
ex 0811 90 
0811 90 10 
ex 2006 00 
2006 00 31 
2006 00 39 
2007 
ex 2007 10 
2007 10 10 
ex 2007 91 
2007 91 10 
2007 91 30 
ex 2007 99 
2007 99 20 
2007 99 37 
2007 99 33 
2007 99 35 
2007 99 39 
2007 99 51 
2007 99 59 
2008 
ex 2008 20 Fruit and nuts, uncooked or cooked by steaming or boiling in water, 
frozen, whether or not containing added sugar or other sweetening 
matter-. 
-Strawberries: 
—Containing added sugar or other sweetening matter : 
—flith a sugar content exceeding 13% by weight 20 13 
-Raspberries, blackberries, mulberries, loganberries, black, 
white or red currants and gooseberries : 
—Containing added sugar or other sweetening matter : 
—flith a sugar content exceeding 13% by weight 20 13 
-Other : 
—Containing added sugar or other sweetening matter : 
—flith a sugar content exceeding 13% by weight 20 13 
Fruit, nuts, fruit-peel and other parts of plants preserved by 
sugar (drained, glacé or crystal Iized) : 
-Other : 
--fiith a sugar content exceeding 13% by weight : 
—Cherries 57 13 
—Other 57 73 
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut 
pastes, being cooked preparations, whether or not containing added 
sugar or other sweetening matter : 
-Homogenized preparations: 
—flith a sugar content exceeding 13% by weight 10 13 
-Other : 
—Citrus fruit : 
—flith a sugar content exceeding 30% by weight 55 73 
—flith a sugar content exceeding 13% but not exceeding 30% by 
weight 10 73 
—Other : 
—flith a sugar content exceeding 30% by weight : 
Chestnut purée and paste 47 73 
Other : 
Of cherries 55 73 
Of strawberries 55 73 
Of raspberries 55 73 
Other 55 73 
—flith a sugar content exceeding 13% but not exceeding 30% by 
weight : 
Chestnut purée and paste 47 73 
—Other 10 13 
Fruit, nuts and other edible parts of plants, otherwise prepared or 
preserved, whether or not containing added sugar or other sweetening 
matter or spirit, not elsewhere specified or included : 
-Pineapples : 
—Containing added spirit : 
— In immediate packings of a net content exceeding 1 kg : 
- 10 -
CN code Description of goods (1) 
—with a sugar content exceeding 17% by weight 
--In immediate packings of a net content not exceeding 7 kg : 
—flith a sugar content exceeding 19% by weight 
Citrus fruit : 
-Containing added spirit : 
—flith a sugar content exceeding 9% by weight ; 
—Other 
Pears : 
-Containing added spirit ; 
— In immediate packings of a net content exceeding 1 kg : 
—flith a sugar content exceeding 13% by weight : 
—Other : 10 
— In immediate packings of a net content not exceeding 1 kg : 
—filth a sugar content exceeding 15% by weight 10 
Apricots : 
-Containing added spirit : 
— In immediate packings of a net content exceeding 7 kg : 
—filth a sugar content exceeding 13% by weight : 
Other 
— In immediate packings of a net content not exceeding 1 kg : 
—nith a sugar content exceeding 15% by weight 
Cherries : 
-Containing added spirit : 
—flith a sugar content exceeding 9% by weight : 
—Other 
Peaches : 
-Containing added spirit : 
—In immediate packings of a net content exceeding 1 kg : 
—fiith a sugar content exceeding 13% by weight : 
Other 
—In immediate packings of a net content not exceeding 1 kg : 
—flith a sugar content exceeding 15% by weight 
Strawberries : 
-Containing added spirit : 
—flith a sugar content exceeding 9% by weight : 
—Other 
Other, including mixtures other than those of subheading 2008 19 : 
-Mixtures : 
—Containing added spirit : 
—flith a sugar content exceeding 9% by weight : 
Other 10 
-Other : 
—Containing added spirit : 
—Grapes : 
flith a sugar content exceeding 13% by weight 
—Other -. 
flith a sugar content exceeding 9% by weight : 
Other : 
Passion fruit and guavas 10 
Other 10 (2) 
2008 20 11 
2008 20 31 
ex 2008 30 
2008 30 19 
ex 2008 40 
2008 40 19 
2008 40 37 
ex 2008 50 
2008 50 19 
2008 50 57 
ex 2008 60 
2008 60 19 
ex 2008 70 
2008 70 19 
2008 70 57 
ex 2008 80 
2008 80 19 
ex 2008 92 
2008 92 19 
ex 2008 99 
2008 99 21 
2008 99 32 
2008 99 34 6 
6 
10 
10 
10 
10 
10 
10 
10 13 
13 
13 
11 -
CN code 
2009 
ex 2009 11 
2009 11 11 
2009 11 90 
ex 2009 19 
2009 19 11 
2009 19 90 
ex 2009 20 
2009 20 11 
2009 20 90 
ex 2009 30 
2009 30 11 
2009 30 50 
2009 30 90 
ex 2009 40 
2009 40 11 
2009 40 90 
ex 2009 70 
2009 70 11 
2009 70 90 
ex 2009 80 
2009 80 11 
2009 80 32 
2009 80 34 Description of goods O) (2) 
Fruit juices (including grape must) and vegetable juices, unfermented 
and not containing added spirit, whether or not containing added 
sugar or other sweetening matter : 
-Orange Juice : 
—Frozen : 
—Of a density exceeding 7.33 g/cm3 at 20'C : 
Of a value not exceeding ECU 30 per 100 kg net weight 49 
—Of a density not exceeding 7.33 g/cm3 at 20'C : 
Of a value not exceeding ECU 30 per 100 kg net weight and with 49 
a sugar content exceeding 43% by weight 
—Other : 
—Of a density exceeding 7.33 g/cm3 at 20'C : 
Of a value not exceeding ECU 30 per 100 kg net weight 49 
—Of a density not exceeding 1.33 g/cm3 at 20'C : 
Of a value not exceeding ECU 20 per 100 kg net weight and with 49 
a sugar content exceeding 43% by weight 
-Grapefruit juice : 
—Of a density exceeding 7.33 g /cm3 at 20'C : 
—Of a value not exceeding ECU 20 per 100 kg net weight 49 
—Of a density not exceeding 7.33 g/cm3 at 20'C : 
—Of a value not exceeding ECU 30 per 100 kg net weight and with 49 
a sugar content exceeding 43% by weight 
-Juice of any other single citrus fruit : 
—Of a density exceeding 1.33 g/cm3 at 20'C : 
—Of a value not exceeding ECU 30 per 100 kg net weight 49 
—Of a density not exceeding 1.33 g/cm3 at 20'C : 
—Of a value not exceeding ECU 30 per 100 kg net weight : 
Lemon juice : 
Hith a sugar content exceeding 36% by weight 49 
Other citrus fruit juices : 
flith a sugar content exceeding 43% by weight 49 
-Pineapple juice : 
—Of a density exceeding 1.33 g/cm3 at 20'C : 
—Of a value not exceeding ECU 30 per 100 kg net weight 49 
—Of a density not exceeding 7.33 g/cm3 at 20'C : 
—Other : 
Hith a sugar content exceeding 43% by weight 49 
-Apple juice ; 
—Of a density exceeding 1.33 g/cm3 at 20'C : 
—Of a value not exceeding ECU 22 per 100 kg net weight 49 
—Of a density not exceeding 7.33 g/cm3 at 20'C : 
—Other : 
tiith a sugar content exceeding 42% by weight 49 
-Juice of any other single fruit or vegetable : 
—Of a density exceeding 1.33 g/cm3 at 20'C : 
—-Pear juice : 
—Of a value not exceeding ECU 22 per 100 kg net weight 49 
Other : 
Of a value not exceeding ECU 20 per 100 kg net weight 
juices of passion fruit and guavas 49 
Other 49 13 
0 
73 
0 
73 
0 
73 
0 
0 
73 
77 
73 
73 
73 
- 12 -
CN code Description of goods (1) (2) 
-Of a density exceeding 1.33 g/cm3 at 20'C : 
—Pear juice : 
—Other : 
flith a sugar content exceeding 43% by weight 49 
—Other : 
—Other : 
tilth a sugar content exceeding 43% by weight 
Juices of passion fruit and guavas 49 0 
Other 49 0 
Mixtures of Juices : 
-Of a density exceeding 7.33 g/cm3 at 20'C : 
—Mixtures of apple and pear juice : 
—Of a value not exceeding ECU 22 per 100 kg net weight 49 13 
—Other : 
—Of a value not exceeding ECU 30 per 100 kg net weight 49 73 
-Of a density not exceeding 1.33 g/cm3 at 20'C : 
—Mixtures of apple and pear Juice : 
—Of a value not exceeding ECU 18 per 100 kg net weight and with 49 
a sugar content exceeding 43% by weight 
—Other : 
—Of a value not exceeding ECU 30 per 100 kg net weight 49 73 
Mixtures of citrus fruit juices and pineapple juice : 
flith a sugar content exceeding 43% by weight 49 0 
Other : 
flith a sugar content exceeding 43% by weight 49 0' 2009 80 60 
2009 80 83 
2009 80 85 
ex 2009 90 
2009 90 11 
2009 90 21 
2009 90 30 
2009 90 70 
2009 90 90 
- 13 -
ANNEX III 
"ANNEX IV 
CN code Description of goods 
0710 21 00 
0711 90 50 
0806 20 12 
0806 20 18 
0806 20 92 
0806 20 98 
0811 10 
ex 0811 20 11 
ex 0811 20 19 
0811 20 37 
ex 087 7 90 10 
ex 0811 90 30 
ex 0811 90 90 
0812 10 00 
0812 20 00 
0812 90 60 
0813 20 00 
0813 20 00 
2001 90 50 
2002 
2003 10 
ex 2004 90 50 
2005 40 00 
2005 60 00 Peas (Pisum sativum), uncooked or cooked by steaming or boiling in water, frozen 
Mushrooms, provisionally preserved, but unsuitable in that state for immediate 
consumption 
) Dried grapes "sultanas" 
) 
) Dried grapes "other" 
) 
Strawberries, uncooked or cooked by steaming or boiling in water, frozen, whether or 
not containing added sugar or other, sweetening matter 
Raspberries, uncooked or cooked by steaming or boiling in water, frozen, whether or 
not containing added sugar or other sweetening matter 
Cherries, uncooked or cooked by steaming or boiling in water, frozen, whether or not 
containing added sugar or other sweetening matter 
Cherries, provisionally preserved, but unsuitable in that state for immediate 
consumption 
Strawberries, provisionally preserved, but unsuitable in that state for immediate 
consumption 
Raspberries, provisionally preserved, but unsuitable in that state for immediate 
consumption 
Prunes 
Dried apples 
Mushrooms, prepared or preserved by vinegar or acetic acid 
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 
Mushrooms prepared or preserved otherwise than by vinegar or acetic acid 
Peas (Pisum sativum) 
Peas (Pisum sativum) 
Asparagus, prepared or preserved otherwise than by vinegar or acetic acid, not frozen 
- 14 -
CN code Description of goods 
2007 
2007 99 33 
2007 99 35 
ex 2007 99 59 
ex 2007 99 90 
2008 40 52 
2008 40 54 
2008 40 59 
2008 40 72 
2008 40 74 
2008 40 79 
2008 50 62 
2008 50 64 
2008 50 69 
2008 50 72 
2008 50 74 
2008 50 79 
2008 60 57 
2008 60 59 
2008 60 61 
2008 60 69 
2008 60 77 
2008 60 79 
2008 60 91 
2008 60 99 
2008 70 62 
2008 70 64 
2008 70 69 
2008 70 72 
2008 70 74 
2008 70 79 
2008 80 50 
2008 80 70 
2008 80 91 
2008 80 99 
ex 2008 99 48 
ex 2008 99 69 
ex 2008 99 99 
ex 
ex 
ex 
ex 
ex 
ex 2009 80 34 
2009 80 39 
2009 80 80 
2009 80 85 
2009 80 93 
2009 80 99 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being 
cooked preparations, whether or not containing added sugar or other sweetening matter 
Of strawberries 
Of raspberries 
) Of strawberries and raspberries 
) 
Pears otherwise prepared or preserved 
Apricots otherwise prepared or preserved 
Cherries otherwise prepared or preserved 
Peaches otherwise prepared or preserved 
Strawberries otherwise prepared or preserved 
Raspberries otherwise prepared or preserved 
Cherry Juice 
- 15 -
ANNEX IV 
3. The products classified under subheadings 2008 20 to 2008 80, 2008 92 and 2008 99 shall be considered 
as "containing added sugar" when the sugar content thereof exceeds by weight one of the percentages 
given hereunder, according to the kind of fruit or edible part of plant concerned: 
(a) where the drained liquid exceeds 20% by weight of the net weight of the product: 
- pineapples and grapes: 13%, 
- other fruits, Including mixtures of fruit, and other edible parts of plants: 9%, 
(b) where the drained liquid amounts to 20% or less of the net weight of the product: 
Bananas: 24% 
Cherries, plums and prunes: 18% 
Passion fruit, guavas, tamarinds, papayas, mangoes, grapes and apricots: 16% 
Pineapples and pears: 14% 
Strawberries and citrus fruit: 9% 
Other fruits, including mixtures of fruit, and other edible parts 
of plants: 13% 
The method for determining the drained weight shall be that set out in the Codex AIimentarius. 
- 16 -
ANNEX V 
CN 
Code 
Description Rate of duty 
Autonomous 
(%) 
or levy Conventional 
(%) Supplementary 
unit 
2008 
2008 11) 
to 
2008 19 90) 
2008 20 
2008 20 11) 
to 
2008 20 39) 
2008 20 52 
2008 20 54 
2008 20 59 
2008 20 72 
2008 20 74 
2008 20 79) 
to 
2008 30 99) 
2008 40 
2008 40 11) 
to 
2008 40 39) Fruit, nuts and other edible parts of plants 
otherwise prepared or preserved, whether or 
not containing added sugar or other 
sweetening matter or spirit, not elsewhere 
specified or Included : 
Unchanged 
Pineapples .-
Unchanged 
—Not containing added spirit : 
—Containing added sugar, in immediate 
packings of a net content exceeding 1 kg : 
Containing more than 20% by weight of 
drained liquid, with a sugar content 
exceeding 17% by weight 
Containing 20% or less by weight of 
drained liquid, with a sugar content 
exceeding 18% by weight 
Other 
—Containing added sugar, in immediate 
packings of a net content not exceeding 
7 kg : 
Containing more than 20% by weight of 
drained liquid, with a sugar content 
exceeding 19% by weight 
Containing 20% or less by weight of 
drained liquid, with a sugar content 
exceeding 20% by weight 
Unchanged 
Pears 
Unchanged 
—Not containing added spirit : 
—Containing added sugar, in immediate 
packings of a net content exceeding 1 kg : 23 + AGR 
23 + AGR 
23 
27 + AGR 
27 + AGR 22 + 2 
AD S/Z 
22 + 2 
AD S/Z 
22 (V 
24 + 2 
AD S/Z 
24 + 2 
AD S/Z 
(1) The ADS is 
and 18%. fixed at 2 AD S/Z for products with a sugar content of between 17% 
- 17 -
CN 
Code 
Description Rate of duty 
Autonomous 
(%) 
or levy Conventional 
(%) Supplementary 
unit 
2008 40 52 
2008 40 54 
2008 40 59 
2008 40 72 
2008 40 74 
2008 40 79) 
to 
2008 40 99) 
2008 50 
2008 50 11) 
to 
2008 50 59) 
2008 50 62 
2008 50 64 
2008 50 69 
2008 50 72 
2008 50 74 
2008 50 79) 
to 
2008 60 99) Containing more than 20% by weight of 
drained liquid, with a sugar content 
exceeding 13% by weight 
Containing 20% or less by weight of 
drained liquid, with a sugar content 
exceeding 14% by weight 
—Other 
—Containing added sugar, in immediate 
packings of a net content not exceeding 
1 kg -. 
Containing more than 20% by weight of 
drained liquid, with a sugar content 
exceeding 15% by weight 
Containing 20% or less by weight of 
drained liquid, with a sugar content 
exceeding 16% by weight 
Unchanged 
Apricots 
Unchanged 
—Not containing added spirit : 
—Containing added sugar, in immediate 
packages of a net content exceeding 1 kg 
Containing more than 20% by weight of 
drained liquid, with a sugar content 
exceeding 13% by weight 
Containing 20% or less by weight of 
drained liquid, with a sugar content 
exceeding 20% by weight 
Other 
—Containing added sugar, in immediate 
packings of a net content not exceeding 
1 kg : 
Containing more than 20% by weight of 
drained liquid, with a sugar content 
exceeding 15% by weight 
Containing 20% or less by weight of 
drained liquid, with a sugar content 
exceeding 22 % by weight 
Unchanged 23 + AGR 
23 + AGR 
23 
27 + AGR 
27 + AGR 
23 + AGR 
23 + AGR 
23 
27 + AGR 
27 + AGR 20 + 2 
AD S/Z 
20 + 2 
AD S/Z 
22 (V 
22 + 2 
AD S/Z 
22 + 2 
AD S/Z 
22 + 2 
AD S/Z 
22 + 2 
AD S/Z 
22 (1) 
24 + 2 
AD S/Z 
24 + 2 
AD S/Z 
(1) The ADS is 
and 14%. fixed at 2 AD S/Z for products with a sugar content of between 13% 
- 18 -
CN 
Code 
Description Rate of duty 
Autonomous 
(%) 
or levy Conventional 
(%) Supplementary 
unit 
1 
2008 70 
2008 70 11) 
to 
2008 70 59) 
2008 70 62 
2008 70 64 
2008 70 69 
2008 70 72 
2008 70 74 
2008 70 79) 
to 
2008 99 99) 
2009 
2009 11 
2009 11 11 
2009 11 19 
2009 11 90 
2009 11 99 Peaches 
Unchanged 
—Not containing added spirit : 
—Containing added sugar, in immediate 
packings of a net content exceeding 1 kg 
—Containing more than 20% by weight of 
drained liquid, with a sugar content 
exceeding 13% by weight 
Containing 20% or less by weight of 
drained liquid, with a sugar content 
exceeding 17% by weight 
—Other 
—Containing added sugar, in immediate 
packings of a net content not exceeding 
1 kg : 
—Containing more than 20% by weight of 
drained liquid, with a sugar content 
exceeding 15% by weight 
—Containing 20% or less by weight of 
drained liquid, with a sugar content 
exceeding 19% by weight 
Unchanged 
Fruit Juices (including grape must) and 
vegetable juices, unfermented, whether or 
not containing added sugar or other 
sweetening matter : 
-Orange juice : 
—Frozen : 
—Of a density exceeding 
7.33 g/cm3 at 20'C : 
Of a value not exceeding ECU 30 per 
100 Kg net weight 
Other 
—Of a density not exceeding 
7.33 g/cm3 at 20'C : 
Of a value not exceeding ECU 30 per 
100 kg net weight and with a sugar 
content exceeding 43% by weight 
Other 23 + AGR 
23 + AGR 
23 
27 + AGR 
27 + AGR 
42 + AGR 
21 + AGR 
21 22 + 2 
AD S/Z 
22 + 2 
AD S/Z 
22 O) 
22 + 2 
AD S/Z 
22 + 2 
AD S/Z 
19 + AD S/Z 
19 + AD S/Z 
(1) The ADS is fixed at 2 AD S/Z for products with a sugar content of between 13% 
and 17%. 
- 19 -
CN 
Code 
Description Rate of duty 
Autonomous 
(%) 
or levy Conventional 
(%) Supplementary 
unit 
2009 19 
2009 19 11 
2009 19 19 
2009 19 90 
2009 19 99 
2009 20 
2009 20 11 
2009 20 19 
2009 20 90 
2009 20 99 
2009 30 
2009 30 11 
2009 30 19 
2009 30 30 
2009 30 39 
2009 30 50 
2009 30 54 
2009 30 58 -Other : 
—Of a density exceeding 
7.33 g/cm3 at 20'C : 
—Of a value not exceeding ECU 30 per 
100 kg net weight 
—Other 
—Of a density not exceeding 
7.33 g/cm3 at 20'C : 
—Of a value not exceeding ECU 30 per 
100 kg net weight and with a sugar 
content exceeding 43% by weight 
—Other 
-Grapefruit juice : 
—Of a density exceeding 1.33 g/cm3 
at 20'C : 
—Of a value not exceeding ECU 30 per 
100 kg net weight 
—Other 
-Of a density not exceeding 
7.33 g/cm3 at 20'C : 
•--Of a value not exceeding ECU 30 per 
100 kg net weight and with a sugar content 
exceeding 43% by weight 
—Other 
•Juice of any other single citrus fruit : 
- Of a density exceeding 
7.33 g/cm3 at 20'C : 
—Of a value not exceeding ECU 30 per 
100 kg net weight 
-Other 
-Of a density not exceeding 
7.33 g/cm3 at 20'C : 
—Of a value exceeding ECU 30 per 100 kg 
net weight : 
—Lemon juice with a sugar content 
exceeding 6% by weight; juice of other 
fruits with a sugar content 
exceeding 13% by weight 
—Other 
—Of a value not exceeding ECU 30 per 
100 kg net weight : 
—Lemon juice : 
filth a sugar content exceeding 36% 
by weight 
filth a sugar content exceeding 6% by 
weight but not exceeding 36% by weight 
tilth a sugar content not exceeding 
6% by weight 42 + AGR 
42 
21 + AGR 
21 
42 + AGR 
42 
21 + AGR 
21 
42 + AGR 
42 
21 
21 
21 + AGR 
21 
21 19 + AD S/Z 
19 + AD S/Z 
75 + AD S/Z 
75 + AD S/Z 
18 + AD S/Z 
19 
18 + AD S/Z 
18 + AD S/Z 
19 
- 20 -
CN 
Code 
Description Rate of duty 
Autonomous 
(%) 
or levy Conventional 
(%) Supplementary 
unit 
1 
2009 30 90 
2009 30 94 
2009 30 98 
2009 40 
2009 40 11 
2009 40 19 
2009 40 30 
2009 40 90 
2009 40 92 
2009 40 98 
2009 50 
2009 50 11 
2009 50 90 
2009 60 
2009 60 11 
2009 60 19 
2009 60 57 
2009 60 59 Other citrus fruit juices : 
flith a sugar content exceeding 43% 
by weight 
tilth a sugar content exceeding 13% by 
weight but not exceeding 43% by weight 
tilth a sugar content not exceeding 
13% by weight 
-Pineapple Juice : 
—Of a density exceeding 
1.33 g/cm3 at 20'C : 
—Of a value not exceeding ECU 30 per 
100 kg net weight 
—Other 
—Of a density not exceeding 
1.33 g/cm3 at 20'C : 
—Of a value exceeding ECU 30 per 100 kg 
net weight, with a sugar content exceeding 
13% by weight 
—Other : 
tilth a sugar content exceeding 43% by 
weight 
tilth a sugar content exceeding 13% by 
weight but not exceeding 43% by weight 
tilth a sugar content not exceeding 
13% by weight 
-Tomato juice : 
—tilth a sugar content exceeding 6% by 
weight 
—Other 
-Grape juice (including grape must) : 
—Of a density exceeding 
1.33 g/cm3 at 20'C : 
---Of a value not exceeding ECU 22 per 
100 kg net weight 
—Other 
—Of a density not exceeding 
7.33 g/cm3 at 20'C : 
—Of a value exceeding ECU 18 per 100 kg 
net weight : 
---Concentrated 
Other 21 + AGR 
21 
21 
42 + AGR 
42 
22 
22 + AGR 
22 
22 
21 
21 
50 + AGR 
50 (1) 
28 (1) 
28 (1) 18 + AD S/Z 
18 + AD S/Z 
19 
19 + AD S/Z 
19 + AD S/Z 
19 + AD S/Z 
20 
20 + AD S/Z 
21 
28 
28 + AD S/Z 
+ AD S/Z 
(1) In addition to the customs duty, the application of an additional amount is provided for under 
certain conditions. 
- 21 -
CN 
Code 
Description Rate of duty 
Autonomous 
(%) 
or levy Conventional 
(%) Supplementary 
unit 
2009 60 77 
2009 60 79 
2009 60 90 
2009 70 
2009 70 11 
2009 70 19 
2009 70 37 
2009 70 90 
2009 70 92 
2009 70 98 
2009 80 
2009 80 
2009 80 
2009 80 
2009 80 
2009 80 11 
19 
32 
34 
39 —Of a value not exceeding ECU 18 per 
100 kg net weight : 
tilth a sugar content exceeding 45% by 
weight : 
Concentrated 
Otner 
Otner 
-Apple juice : 
—Of a density exceeding 
7.33 g/cm3 at 20'C : 
—Of a value not exceeding ECU 22 per 
100 kg net weight 
—Other 
--Of a density not exceeding 
7.33 g/cm3 at 20'C : 
—Of a value exceeding ECU 18 per 100 kg 
net weight, with a sugar content exceeding 
12% by weight 
—Other : 
flith a sugar content exceeding 42% by 
weight 
flith a sugar content exceeding 12% by 
weight but not exceeding 42% by weight 
tiith a sugar content not exceeding 
12% by weight 
-Juice of any other single fruit or 
vegetable : 
—Of a density exceeding 
7.33 g/cm3 at 20'C : 
—Pear juice : 
Of a value not exceeding ECU 22 per 
100 kg net weight 
Other 
—Other : 
Of a value not exceeding ECU 30 per 
100 kg net weight : 
juices of passion fruit and guavas 
Other 
Other 
--Of a density not exceeding 
7.33 g/cm3 at 20'C : 28 + AGR (1) 
28 + AGR (1) 
28 (1) 
42 + AGR 
42 
25 
25 + AGR 
25 
25 
42 + AGR 
42 
21 + AGR 
42 + AGR 
42 28 + AD S/Z 
28 + AD S/Z 
28 + AD S/Z 
24 + AD S/Z 
24 + AD S/Z 
24 + AD S/Z 
25 
(7) In addition to the customs duty, the application of an additional amount is provided for under 
certain conditions. 
- 22 -
CN 
Code 
Description Rate of duty 
Autonomous 
(%) 
or levy Conventional 
(%) Supplementary 
unit 
2 
—Pear juice : 
—Of a value exceeding ECU 18 per 100 kg 
net weight, with a sugar content 
exceeding 13% by weight 
—Other : 
tilth a sugar content exceeding 43% by 
weight 
flith a sugar content exceeding 13% by 
weight but not exceeding 43% by weight 
flith a sugar content not exceeding 
13% by weight 
—Other : 
--Of a value exceeding ECU 30 per 100 kg 
net weight, with a sugar content exceeding 
13% by weight 
—Other : 
—tilth a sugar content exceeding 43% by 
weight : 
Juices of passion fruit and guavas 
Other 
flith a sugar content exceeding 13% by 
weight but not exceeding 43% by weight 
flith a sugar content not exceeding 
13% by weight : 
Juice of fruit of the species 
V aceini urn macrocarpon 
Other 
Mixtures of Juices : 
-Of a density exceeding 7.33 g/cm3 
at 20'C : 
—Mixtures of apple and pear juice 
—Of a value not exceeding ECU 22 per 
100 kg net weight 
—Other 
—Other : 
---Of a value not exceeding ECU 30 per 
100 kg net weight 
—Other 
-Of a density not exceeding 
7.33 g/cm3 at 20'C : 2009 80 57 
2009 80 60 
2009 80 62 
2009 80 68 
2009 80 80 
2009 80 83 
2009 80 85 
2009 80 93 
2009 80 95 
2009 80 99 
2009 90 
2009 90 11 
2009 90 19 
2009 90 21 t 
2009 90 29 25 
25 + AGR 
25 
25 
24 
75 + AGR 
24 + AGR 
24 
24 
24 
42 + AGR 
42 
42 + AGR 
42 24 + AD S/Z 
24 + AD S/Z 
24 + AD S/Z 
25 
21 + AD S/Z 
21 + AD S/Z 
21 + AD S/Z 
21 + AD S/Z 
22 
22 
- 23 -
CN 
Code 
Description Rate of duty 
Autonomous 
(%) 
or levy Conventional 
(%) Supplementary 
unit 
2009 90 30 
2009 90 39 
2009 90 40 
2009 90 49 
2009 90 50 
2009 90 59 
2009 90 70 
2009 90 72 
2009 90 78 
2009 90 90 
2009 90 92 
2009 90 98 Mixtures of apple and pear juice : 
-Of a value not exceeding ECU 18 per 
100 kg net weight and with a sugar 
content exceeding 43% by weight 
-Other 
Other : 
-Of a value exceeding ECU 30 per 100 kg 
net weight : 
—Mixtures of citrus fruit juices and 
pineapple juice : 
—flith a sugar content exceeding 13% 
by weight 
—Other 
—Other : 
---flith a sugar content exceeding 13% 
by weight 
—Other 
-Of a value not exceeding ECU 30 per 
100 kg net weight : 
—Mixtures of citrus fruit juices and 
pineapple juice : 
---flith a sugar content exceeding 43% 
by weight 
---flith a sugar content exceeding 13% by 
weight but not exceeding 43% by weight 
---flith a sugar content not exceeding 
13% by weight 
—Other : 
—flith a sugar content exceeding 43% 
by weight 
—flith a sugar content exceeding 13% by 
weight but not exceeding 43% by weight 
—flith a sugar content not exceeding 
13% by weight 25 + AGR 
25 
22 
22 
24 
24 
22 + AGR 
22 
22 
24 + AGR 
24 
24 19 + AD S/Z 
20 
21 + AD S/Z 
22 
19 + AD S/Z 
19 + AD S/Z 
20 
21 + AD S/Z 
21 + AD S/Z 
22 
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CN codes 1993 TARIC codes for 1991/1992 
2009 
2009 
2009 
2009 
2009 
2009 
2009 
2009 
2009 
2009 
2009 
2009 
2009 
2009 
2009 
2009 
2009 
2009 60 11 
60 19 
60 51 
60 59 
60 71 
60 79 
60 90 
70 11 
70 19 
70 31 
70 90 
70 92 
70 98 
80 11 
80 19 
80 32 
80 43 
80 39 
2009 80 51 
2009 80 60 
2009 80 62 
2009 80 68 
2009 80 80 
2009 80 83 
2009 80 95 
2009 80 93 
2009 80 95 
2009 80 99 
2009 90 11 
2009 90 19 
2009 90 21 
2009 
2009 
2009 
2009 
2009 
2009 
2009 
2009 
2009 
2009 
2009 90 29 
90 30 
90 39 
90 40 
90 49 
90 50 
90 59 
90 70 
90 72 
90 78 
90 90 
2009 90 92 
2009 90 98 20096011*00 
20096019*00 
20096051*00 
20096059*00 
20096071*00 
20096079*00 
20096090*00 
20097011*00 
20097019*00 
20097030*00 
20097091*00 
20097093*00 
20097099*00 
20098011*00 
20098019*00 
20098032*00 
20098034*00 
20098039*00 
20098050*00 
20098061*00 
20098064*00 
20098069*00 
20098080*00 
20098083*00 
20098085*00 
20098093*00 
20098095*00 
20098099*00 
20099011*00 
20099019*00 
20099021*00 
20099029*00 
20099031*00 
20099039*00 
20099041*00 
20099049*00 
20099051*00 
20099059*00 
20099071*00 
20099073*00 
20099079*00 
20099091*00 
20099093*00 
20099099*00 
FICHE FINANCIERE 
(FF/91/016) 
DATE : 16.7.91 
1. LIGNE BUDGETAIRE 1000 CREDITS : 1.369,5 Mio ECU 
INTITULE DE LA MESURE : 
Modification du règlement du Conseil modifiant le règlement (CEE) n* 426/86 du 
Conseil portant organisation commune des marchés dans le secteur des produits trans­
formés à base de fruits et légumes et modification du règlement (CEE) n' 2658/87 du 
Conseil relatif à la nomenclature tarifaire et statistique et au tarif douanier 
commun. 
3. BASE JURIDIQUE : Article 43 du Traité 
4. OBJECTIFS DE LA MESURE : 
Fixer les niveaux de sucres naturels et d'addition pour les conserves et les jus de 
fruits et de légumes. 
5. INCIDENCES FINANCIERES PERIODE DE 
12 MOIS 
Mio ECU EXERCICE EN 
COURS (91) 
Mio ECU EXERCICE 
SUIVANT (92) 
Mio ECU 
5.1 RECETTES 
- RESSOURCES PROPRES DES CE 
(PRELEVEMENTS) n.c p.m. n.c 
1993 1994 1995 1996 
5.0.1 PREVISIONS DES DEPENSES 
5.1.1 PREVISIONS DES RECETTES 
5.2 MODE DE CALCUL : 
Vu l'extrême diversité des produits en cause et l'absence de statistique détaillée 
pour chacun des produits, il n'est pas possible de calculer précisément la diminution 
des recettes provenant du prélèvement sur le sucre d'addition. 
Cependant, compte tenu de la légère augmentation du taux de sucre naturel autorisé 
et en conséquence de la diminution du taux de sucre ajouté et vu le volume total des 
imputations de ces produits (estimé à 140.000 tonnes), la baisse de recettes de pré­
lèvements peut être estimée à un montant ne dépassant pas 3 Mio ECU par an. 
6.0 FINANCEMENT POSSIBLE PAR CREDITS INSCRITS AU CHAPITRE CONCERNE DU BUDGET 
EN COURS D'EXECUTION OUI 
6.1 FINANCEMENT POSSIBLE PAR VIREMENT ENTRE CHAPITRES DU BUDGET EN COURS 
D'EXECUTION OUI 
6.2 NECESSITE D'UN BUDGET SUPPLEMENTAIRE NON 
6.3 CREDITS A INSCRIRE DANS LES BUDGETS FUTURS OUI 
OBSERVATIONS : 
Il est à noter que, lors de la proposition précédente de la Commission, les discussions 
au sein du groupe du Conseil avaient conduit à estimer les pertes de prélèvement à 
environ 1 Mio ECU par an. 
(n.c. « non chiffrable) 
FICHE D'IMPACT SUR LA COMPETITIVITE ET L'EMPLOI 
I. Quelle la justification principale de la mesure ? 
Adaptation du prélèvement sucre et de la classification des 
produits en fonction des changements dans les processus de 
fabr icat ion. 
II. Caractéristiques des entreprises concernées 
En part iculier : 
- Y a-t-il un grand nombre de PME ? OUI 
- Note t'on des concentrations dans des régions ? NON 
éIîgiblés aux aides régionales des E.M. ? 
éligibles au Feder ? 
III. Quelles sont les obligations imposées directement aux 
entrepr ises? 
NEANT 
IV. Quelles sont les obligations susceptibles d'être imposées 
indirectement aux entreprises via les autorités locales ? 
RIEN 
V. Y a-t-il des mesures spéciales pour les PME ? NON 
lesquelles ? 
VI. Quel est l'effet prévisible ? 
- sur la compétitivité des entreprises ? 
Meilleure transparence dans la formation des prix pour les 
échanges des fruits et légumes en conserve. 
- sur I'emploi ? 
VII. Les partenaires sociaux ont-ils été consultés ? NON 
- avis des partenaires sociaux 
ISSN 0254-1475 
COM(91) 332 final 
DOCUMENTS 
EN 03 02 
Catalogue number : CB-CO-91-383-EN-C 
ISBN 92-77-75607-1 
Office for Official Publications of the European Communities 
L-2985 Luxembourg