ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(81)659
Vol.1981/0197

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COMMISSION OF THE EUROPEAN COMMUNITIES
COM (81)659 final
Brussels -13November 1981
Proposal for a
COUNCIL REGULATION (EEC )
onthetotal orpartial suspension ofCommon Customs Tariff duties on
certain agricultural products originating inTurkey (1982 )
In
(submitted tothe Council bythe ;\Commission )
■ • •-
<
.o'-} >-=oxi- ^
ci'' ,'J\
C0M(81 )659 final
<

.EXPLANATORY MEMORANDUM
:1)The ■/•iifHt*onsl Protocol or,dt'hcrSupplementary Protocol .,conduced
by,the'Community with turkey provide forcertain partial ortotal ;
suspensions foragricultural products mentioned inChapter 's1-24
ofthe Common Customs Tariff' ,. ' ' '
**. ■ ' •* . •
.• *s •r ' '' ■• . •'.•' '.- *Furthermore ,the Council has decided that as*ro .;>*1January T?7A
Turkey should not botreated l«ss favourably than the countries
«• » . ■
andterritories benefiting from generalised tariff prvjferenc-is.i
•• . / ■' •• r
•• • • • • ' • '
<2>The proposal "for aregulation isaimed atSecuring .implement a'clor .
> •of'these decisions ,they extend to -Turkey .for .1982 •onan
autonomous basis ,.-thetotal orpartial 'suspensions of .'duties
proposed bythe' Commission under the Generalised tariff preferenc
■'"scheme ;.these suspensions would ,however *beconfined tothe
productsi mentioned inChapters 7-24,'inrespect ofwhich no
provision ismode for more favourable "treatrpe /Stinthe -agreements
'With Turkey . '•' «'• -.. .•
(5)Itispointed out -V-sit ? ;
"" proposal ..for areyulatrion.is based oni'ne interim
Agreement whose period of-vaUdft //extend *until' tha -entry
into force ofthe .Supplementary Protocol ;
V. ,
theenacting terms oftheregulation andthelistof-r"ducts
inannex toitarebased ontheonehand onthepropos e ■'
forwarded by'th»Commission tothe .Counc /fI.concerning peners 11ce
tariff pre^sreftces forthe'3gHculture ?.products mentioned in
Chapters i«24.- . \

-2-
This proposal would therefore have tobeamended should the
Supplementary Protocol comes into force and will have tobe
 -
harmonized with the final text ofthe regulation onsuspen­
sions under the generalised preference scheme when this has
been adopted bythe Council .

PROPOSAL FOR A
COUNCIL REGULATION (EEC )
onthetotal orpartial suspension ofCommon Customs Tariff duties oncertain
agricultural products originating inTurkey (|932)
THE COUNCIL OFTHE EUROPEAN
COMMUNITIES , ;
Having regard totheTreaty establishing theEuro­
pean Economic Community ,and inparticular
Article 113thereof ,
Having regard toCouncil Regulation (EEC )No
3033/80of 11November 1980 laying down the
trade arrangements applicable tocertain goods
resulting from theprocessing ofagricultural pro­
ducts ('),and-in particular Article 12thereof ,
Having regaird totheproposal from theCommis­
sion ,
Whereas ,under Annex 6oftheAdditional Protocol
laying down theconditions ,procedures and time­
tables for implementing the transitional phase
pursuant toArticle 4oftheAgreement establishing
anassociation between the European Economic
Community and Turkey ,and under Article 1ofthe
Interim Agreement between the European
Economic Community' and Turkey consequent on
theaccession ofnew Member States totheCommu­
nity ,the Community must totally orpartially
^suspend theCommon Customs Tariff duties appli­
cable tocertain products ;whereas italso appears
necessary onaprovisional basis toadjust orsupple­
ment some oftheadvantages provided forinthe
abovementioned Annex 6;whereas theCommunity -
should therefore ,with regard totheproducts origi­
nating inTurkey contained inthelistannexed tothis
Regulation ,suspend until 31December 1981 either
thefixed component ofthecharge applicable tothe
goods coming under Regulation (EEC )No3033/80
orthecustoms duty applicable totheother pro­
ducts ,atthelevels indicated foreach ofthem .
(')OJNoL323.29 .II.1980 ,p.I.HAS ADOPTED THIS REGULATION :
Article 1
1.From 1January until 31December 19)2 the
products originating inTurkey listed inAnnex A
shall beadmitted forimport into theCommunity of
Nine atthejcustoms duties indicated foreach of
them .
2.From 1January until 31December 1982 the
products originating inTurkey listed inAnnex B
shall beadmitted forimport into Greece atcustoms
duties aligned ontheduties indicated foreach of
them ,inaccordance with Article 117ofthe1979 Act
ofAccession .
3.Forthepurposes ofapplication ofthis Regula­
tion ,'originating products' shall mean those pro­
ducts which fulfil theconditions laid down inAsso­
ciation Council Decision No4/72of29December
1972 annexed toRegulation (EEC )No428/73(2),
asamended byDecision No 1/75of26May 1975
annexed toRegulation (EEC )No1431/75(3).
The -methods ofadministrative cooperation which
ensure that the products listed inthe Annexes
benefit from thetotal orpartial suspension shall be
those laid down inAssociation Council Decision
No5/72of29December 1972 annexed toRegula­
tion (EEC )No428/73,aslastamended byDecision
No 1/78of 18July 1978 annexed toRegulation
(EEC )No2152/78(4).
(:)OJNoL59,5.3.1973 ,p.73.
(»)OJNoL142,4.6 .1975 ,p.1.
(4)OJNoL253,15.9.1978 ,p.I.

-2-
Artide 2
When theimports ofproducts benefiting from the
arrangements provided forinArticle 1come into the
Community inquantities oratprices which cause or
threaten tocause serious loss totheCommunity
producers ofsimilar products ordirectly competitive
products ,theCommon Customs Tariff duties may
bepartially orwholly reintroduced fortheproducts
inquestion .These measures may also betaken in
theevent ofserious loss orthethreat ofserious loss
limited toasingle region oftheCommunity .
Artide j /
1.Inorder tpensure theapplication ofArticle 2,
theCommission may drcide bymeans ofaRegula­
tion sord'Urocuce Common Customs Tariff duties .
for4Hrrrsfrec' ;pe;;cc..2.Where theCommission hasbeen requested bya
Member State totake action itshall take adecision
within amaximum period of10working days from
receipt oftherequest and shall inform theMember
States oftheaction taken .
3.Any Member State may refer theCommission 's
action totheCouncil ,within aperiod of10working
days following thedayofitsnotification .The inter­
vention oftheCouncil shall nothave asuspensory
effect .TheCouncil shall meet without delay .Itmay
byaqualified majority amend orannul themeasure
taken .
Article 4
This Regulation shall enter into force onthethird
dayfollowing itspublication intheOfficial Journal
oftheEuropean Communities .
Itshall apply from 1January 1982.
This Regildfion snail bebinding initsentirety anddirectly applicable inallMember
ztï&tvx
Done atBrussels , 1981 .
FortheCouncil
The President
V

,-3-
ANNEXA
Listofproducts falling within Chapters 1to24originating inTurkey forwhich there aregrounds
fortotal orpartial suspension oftheduties oftheCommon Customs Tariff
CCT heading
NoDescription Rate ofduty
03.01 Fish ,fresh (liveordead ),chilled orfrozen :
B. Saltwater fish :
I.Whole ,headless orinpieces :
exq)Other :
■_ – Aquarium fish Free
II.Fillets :
b),Frozen :.
ex7.Other :
– Ofsharks and ofhalibut 10%
C. Livers and roes 5%
03.02 Fish ,dried ,salted orinbrine ;
smoked fish ,whether ornot cooked
before orduring the smoking .
process :
A.Dried ,salted orinbrice :
I.Whole ,headless orin
pieces :
e)SaLmon ,
brine *.salted orin

-4-
CCT heading
No Description Rate ofduty
03.03
06.03Crustaceans and molluscs ,whether inshell ornot,fresh
(liveordead ),chilled ,frozen ,salted ,inbrine ordried ;
crustaceans ,inshell ,simply boiled inwater :
A. Crustaceans :
exV . Other (forexample ,Norway lobsters )
– Peurullus spp
Cut flowers and flower buds ofakind suitable forbou­
quets orforornamental purposes ,fresh ,dried ,dyed ,
bleached ,impregnated orotherwise prepared :
A. Fresh :
exI. From 1June to31October :
– Orchids (family Orchidaceae )and
Anthurium
ex B.Other :
-cut flowers ,dried .7%
5%
7%
07.01 Vegetables ,fresh orcnillec 1:
exT. Other :
– Okra (H-biscus csculentus L,orAbelmos­
chus esculer.tus (L..)Moench );Moringa
oleifera (Dnimsriclw )
– Aubergines ,froir ,1to14JanuaryFree
9%
Other ,excluding paroley ,
celery sticks ,from 1January
to3 !March aubpraines
frorr 15January to31March ....9 %

-5-
CCI heading
NoDescription Rate ofduty
07.03 Vegetables provisionally preserved inbrine ,insulphur
water orinother preservative solutions ,but not
specially prepared forimmediate consumption :
ext. Other vegetables :
– Okra (Hibiscus esculentus L.orAbelmos­
chus esculentus (L)Moench ) Free
07.04 Dried ,dehydrated orevaporated vegetables ,whole ,cut,
sliced ,broken orinpowder butnotfurther prepared :
exB. Other
– Mushrooms ,excluding cultivated mush -
rooms 8%
– Horse-radish (Cochlearia armoracia ) Free
07.06 Manioc ,arrowroot ,salep ,Jerusalem artichokes ,sweet
potatoes and other similar roots and tubers with high
starch orinulm content ,fresh ordried ,whole orsliced ;
sago pith :
B. Other . i Free
08.01 D,¡tes ,bananas ,coconuts ,Brazil nuts ,cashew nuts ,
pineapples ,avocados ,mangoes ,guavas and mango -
steens ,fresh ordried ,shelled ornot :
ex8.Banar>as :
– LVied Free
OH02 Citrus 1ruit ,fiesh ordried :
exE. Olhet .
– 1imes and limettes (citrus aurantifolia ,var
Iurnio and varLimetta ) 9·6%
Oh .05 Nuts other than those falling within heading No08.01 ,
fresh ordried ,shelled ornot :
Pecans Free
exG. Other (excluding hazelnuts andpignolea nuts ).. Free
08.07. ■
Stone fruit ,fresh :
r.Other 7%

-6-
CCT heading
NoDescription Rate ofduty
08.08 Berries ,fresh :
E.Papa wsF. OtherZA
5%
ex08.09 Other fruit ,fresh :
– Rose-hips fruit Free
– Watermelons ,from 1November to31March 6-5%
– Other ,excluding melons andwaiermelons 6%
08.10 Fruit (whether ornotcooked ),preserved byfreezing ,not
containing added sugar :
exB. Bilberries (fruit ofthe Vaccinium myrtillus )
blackberries .(brambleberries ),mulberries and
cloudberries 7%
C. Fruit ofthespecies Vaccinium myrtilloides and
Vaccinium angustifolium6
%
exD. Other :
– Quinces 11%
– Fruit falling within heading Nos 08.01 ,
08.02 D,08.08 Β,Eand Fand 0S.09 ,
excluding pineapples ,melons and
watermelons 7%
08.11 Fruit provisionally preserved (fore.v.mpls ,bysulphur
dioxide gas,inbrine ,insulphur water otinother preser -
vative solutions ),butunsuitable inthat stelefo:imme -
diate consumption ):
C. Papaws Free
D. Bilberries (fruit oftheVaccinium myrtillus ). . 3%
exE. Other :
– Qirtnces 4%
– Fruit failing with'n heading Nos0?.0l ,
08.02 D,08.08 Βand Fand 08.03 ,excluding
pineapples ,melons E¡I¿"vatermeìons Free
08.12 Fruit ,dried ,other than thaf fa^i^g within h'-wiirg
No08.01 ,08.02 ,08.03 ,08.04 or08.05 :
E. Papaws Free

A
-7-
CCT heading
NoDescription Rale ofduty
09.01 (ol'fee ,whether ornot roasted orfreed ofcaffeine ;
coffee husks and skins ;coffee substitutes containing in
any proportion :
A. Coffee :
1.Ur.roaited :
bi Freed ofcaffeine 9%
B. Husks and skins 8%
13.03 Vegetable saps and extracts ;pectic substances ,pectin -
ates and pectates ;agar-agar and other mucilages and
thickeners ,derived from vegetable products :
B. Pectic substances ,pectinates andpectates :
ex IDry ,excluding apple ,pear and quinze pec-
12%
exI]Other ,excluding apple ,^>earand quinze
pectic substan?es 7%
15.04 Fats and oils ,offish and marine mammals ,whether or
notrefined :
A. Fish-liver oil :
I. Ofavitamin Acontent notexceeding 2500
international units pergram Free
15.07 F.xed vegetable oils,fluid orsolid ,crude ,refined or
punried :
B.China-wood and oiticica oils ;myrtle wax and
japan wax Free
C.Castor oil :
TI.Other 4%
D. Ctrcroiis :
1For technical orindustrial uses other than the
manufacture offoodstuffs for human con-
sumption (a):
a)Crude :
1.Palm oil 1·5%
ex3.Other ,excluding linseed oil,
groundnut oil,sunflower seed oil
and colza oil 2-5%
II.Other :
a)Palm oil:
1.Crude 4%
Ì5.12 Ar,imal ovegetable oils and fats wholly orpartly
Hdrogenaicd ,orsolidified orhardened byany other
process ,whether ornot refined ,but not further pre-
pared :
B. Other II%
(a;Entry unJer thissubheading issubject toconditions tobedetermined bythecompetent
authorities

CCT heading
NoDescription Rate ofduty
15.17 Degras ;residues resulting from thetreatment offatty
substances oranimal orvegetable waxes :
B. Residues resulting from the treatment offatty
substances oranimal orvegetable waxes :
II.Other :
a)Oilfoots anddregs ;soapstocks Free
16.02 Other prepared orpreserved meat ormeat offal :
B. Other :
11.Game orrabbit meat oroffal :
– Game 9%
111 .Other :
b)Other :
1.Containing bovine meat oroffal :
exbb)Other :
– Prepared or preserved
bovine tongue 17%
2.Other :
bb)Other 16%
16.04 Prepared orpreserved fish,including caviar and caviar
substitutes :
A. Caviar and caviar substitutes .
].Caviar (sturgeon roe) 12%
!I.Other 16%
B. Salmonidae 4%
G. Other :
I.Fillets ,raw ,coated with batter orbreadcrumbs ,
deep frozen 10%
-11.Othor 10%
18.06 Chocolate and other lood preparations containing
cocoa :
A.Cocoa powder ,notctnerwise sweetened than by
theaddition ofsucrose 3%+vc
C. Chocolate and chocolate ¿oods ,whether ornot
fille !;sugar confectionary ar|dsubstitutes therefor
made from sugar substitution products ,containing
cocoa 10%+vc
with amax.
of27%
+ads

CCT heading
NoDescription Rate ofduty
19.02 Malt extract ;preparation offlour ,meal ,starch ormalt
extract ,ofakind used asinfant food orfordietetic or
culinary purposes ,containing lessthan 50% byweight
ofcocoa :
B. Other :
I.Containing malt extráct and notlessthan 30%
byweight ofreducing sugars (expressed as
maltose ) Free +vc
II.Other :
– Preparations based onflour oflegumi -
nous vegetables intheform ofsun-dried
discs ofdough ,known as'papad' Free
– Other Free +vc
ex19.04 'Tapioca and sago ,excluding tapioca and sago substi­
tutes obtained from potato orother starches 4%+vc
19.05 Prepared foods obtained bytheswelling orroasting of
cereals orcereal products (puffed rice,corn flakes and
similar products )....' Free +vc
20.02 Vegetables prepared orpreserved otherwise than by
vinegar oracetic acid :
exH. Other ,including mixtures :
– Moringa oleifera (Drumsticks ) Free
20.03 Fruit preserved byfreezing ,containing added sugar :
exA. With asugar content exceeding 13%byweight :
– Fruit falling within heading Nos 08.01 ,
08.02 D,08.08 Β,Eand Fand 08.09 ,
excluding pineapples ,melons and water -
melons 10 %+(L)
exB. Other :
– Fruit falling within heading Nos 08.01 ,
08.02 D,08.08 Β,Eand Fand 08.09 ,
excluding pineapples ,melons and waterme -
lons10
%
20.04 Fruit ,fruit-peel and parts ofplants ,preserved bysugar
(drained ,glacé orcrystallized ):
B. Other :
exI With asugar content exceeding 13% by
weight :
– Fruit falling within heading Nos 08.01 ,
08.02 D,08.08 Β,Eand Fand 08.09 ,
excluding pineapples ,melons and
watermelons 6%+(L)

-10-
CCT heading
NoDescription Rate ofduty
20.04
(cont'd )B.exII.Other :
Fruit falling within heading Nos 08.01 ,
08.02 D,08.08 B,Eand Fand 08.09 ,
excluding pineapples ,melons and
watermelons 6%
20.05 Jams ,fruit jellies ,marmalades ,fruit puree and fruit
pastes ,being cooked preparations ,whether ornotcon­
taining added sugar :
B.Jams andmarmalades ofcitrut fruit :
ex I.With asugar content exceeding 30%byweight ,
excluding orange jamandmarmalade •••••••
20.06ex II.With asugar content exceeding 13%butnot
exceeding 30%byweight ,excluding oraofe jam
and marmalade
Other :
I.With asugar content exceeding 30% by
weight :
exb)Other :
– Fruit falling within heading
Nos 08.01 ,08.08 B,Eand F
and 08.09 ,excluding pine­
apples ,melons and waterme­
lons
exII.With asugar content exceeding 13'
notexceeding 30%byweight :but
Fruit falling within heading Nos
08.01 ,08.08 B,Eand Fand 08.09 ,
excluding pineapples ,melons and
watermelons
ex111.Other :
Fruit falling within heading Nos
08.01 ,08.08 B,Eand Fand 08.09 ,
excluding pineapples ,melons and
watermelons
Fruit ,otherwise prepared orpreserved ,whether ornot
containing added sugar orspirit :
B. Other :
I.Containing added spirit :
a)Ginger
b)Pineapples ,inimmediate packings ofa
netcapacity :
1.Ofmore than 1kg:
aa)With asugar content exceeding
17% byweight
bb)Other
2.Of Ikgorless :
aa)With asugar content exceeding
19%byweight
bb)Other18% +(L)
13% +(L)
11% +(L)-
II%+(L)
%
0%
10% +(L)
10%
10% +(L)
10%

CCT heading
NoDescription Rate ofduty
20.06
(cont'd )B. II.Notcontaining added spint :
a)Containing added sugar ,inimmediate
packings ofanetcapacity ofmore than
Ikg:
ex8.Other fruits :
– Fruit falling within heading
Nos 08.01,08.08 B,Eand F
and 08.09 excluding pine­
apples ,melons and water­
melons
– Tamarind (pods ,pulp )
Mixtures offruit :
exaa)Mixtures in which no
single fruit exceeds 50%
ofthetotal weight ofthe
fruits
– Mixtures oftwo or
more fruits falling
within heading Nos
08.01 ,08.08 B,Eand
Fand 08.09 ,exclud­
ing pineapples ,me­
lons and watermelons
b)Containing added sugar ,inimmediate
packings ofanetcapacity of 1kgorless :
ex8.Other fruits :
– Fruit falling within heading
Nos 08.01 ,08.08 B,Eand F
and 08.09 ,excluding pine­
apples ,melons and waterme­
lons
9,.«tixbUfs «fruit ?1 ■ \'%+(L)
7%+(L)
11%+(L)
8%+(L)
exu)Mixtures inwhid )nosingle fruit
exceeds 50%ofthetotal weight of
thefruit *:
~Mixtures oftwo ormore fruits
falling within heading Nos 08.01 ,
08.08 B,Eand jPand 08.09 ,
excluding , 'tneioas
un!1'':-
®
•V'
c)Notcontaining added sugar ,inimmediate
packings ofanetcapacity :
1.Of4-5kgormore :
exdd)Other fruits :
– Fruit falling within head­
ingNos 08.01 ,08.08 B,E
and Fand 08.09 ,exlud -
ing pineapples ,melons
and watermelons 7%

-12-
CCT heading
NoDescription Rate ofduty
20.06
(cont'd )B. II.c) 1.exee )Mixtures offruit :
– Mixtures oftwo ormore
y fruits falling within head -
ingNos 08.01 ,08.08 Β,E
and Fand 8.09 ,exclud -
ing pineapples ,melons
and watermelons in
which no single fruit
exceeds 50%ofthetotal
weight ofthefruits 11%
2.Oflessthan 4-5kg:
exbb)Other fruit and mixtures of
fruit :
– Fruit falling within head -
ingNos 08.01 ,08.08 Β,E
and Fand 08.09 ,exclud -
ing pineapples ,melons
and watermelons 7%
*– Mixtures oftwo ormore
fruits failing within head -
ingNos 08.01 ,08.08 Β.E
and Fand 08.09 ,exclud -
ing pineapples ,melons
and watermelons , .η
which no single fruit
ι exceeds 50%ofthetotal
weight ofthefruits 12%
20.07 Fruit juices (including grape must )andvegetable juices ,
whether ornotcontaining added sugar ,butunfermented
andnotcontaining spirit :
A.Ofaspecific gravity exceeding 1-33at 11"C:
III.Other :
exa)Ofavalue exceeding 30ECU Per'00
kgnetweight :-
■ – Fruit falling within heading Nos
08.01 ,08.08 Β.Eand Fand 08.09 ,
excluding pineapples ,melon· and
watermelons 14%

-13
CCT heeding
No
20.07
(coni 'ci)Descnpttoo Rate ofduty
A. . b)Ofavalue notexceeding 30ECU per
100kgnetweight :
exI. With anadded sugar content
exceeding 30%byweight :
– Fruit falling within head­
ingNos 08.01 ,08.08 B,E
and Fand 08.09 ,exclud­
ing pineapples ,melons
and watermelons I4% +(L)
ex2.Other :
Fruit falling within head­
ingNos 08.01 ,08.08 B,E
and Fand 08.09 ,exclud­
ing pineapples ,melons
and watermelons 14%
B. Ofaspecific gravity ofI-33orlessat15C:
I.Other :
aj Ofavalue exceeding 30ECU per 100kg
netweight :
3.Lemon juice orother citrus fruit
juices :
exbb)Other :
– Excluding lemon juice .. 13%
6.Other fruit andvegetable juices :
exaa)Containing added sugar :
– Fruit falling within head­
ingNos 08.01 ,08.08 B,E
and Fand 08.09 ,exclud­
ing pineapples ,melons
and watermelons 9%
exbb)Other :
Fruit falling within -head­
ingNos 08.01 ,08.08 B,E
and Fand 08.09 ,exclud­
ing pineapples ,melons
and watermelons 9%

6>
-14-
CCTheading
NoDescription Rate ofduty
20.07 Β.II.b)Ofavalue of30ECU orlessper 100kg
(cont'd ) netweight :
7.Other fruit andvegetable juices :
exaa)With anadded sugar content
exceeding 30%byweight :
– Of fruit falling within
heading Nos 08.01 ,0808
Β,Eand Fand 08.09 ,
excluding pineapples ,
m melons and watermelons 9%+(L)
exbb)With anadded sugar content
of30%orlessbyweight :
– Of fruit falling within
heading Nos 08.01 ,08.08
Β,Eand Fand ÜP..09 ,
excluding pineapples ,
melons and watermelons 9%
excc)Notcontaining added sugar :
– Of fruit falling within
heading Nos 08.01 ,08.08
Β,Eand Fand 08.09 ,
excluding pineapples ,
melons and watei.nelons 9%
21.07 Food preparations notelsewhere specified orincluded :
A.Cereals ingrain orearform ,pre-cooked orother -
wise prepared -
I. Maize »,3%+VC
II. Rice 4%+VC
III . Other 4%+VC
/

-15-
ANNEX B
listofproducts iVi-ir ,?,^:hinChapters 1to24originating inTurkey ,forwhich Greece must align
theduties onthecustoms duties indicated foreach ofthem
CCT heading
NoDescription Rate ofduty
01.01 Live horses ,asses ,mules and hinnies :
A Horses :
I!.Forslaughter (a)., 2%
III .Other 12%
02.01 Meat and edible offals oftheanimals falling within
heading No01.01 ,01.02 ,01.03 or01.04 ,fresh ,chilled or
frozen :
A. Meats :
III .Ofswine :
b)Other \ Free
02.04 Other meat and edible meat offals ,fresh ,chilled or
frozen :
exA. Ofdomestic pigeons 6%
exB. Furred game ,frozen „ Free
C.Other :
ex I.Frogs' legs Free
II. Other Free
0301 Fish ,fresh (liveordead ),chilled orfrozen :
B. Saltwater fish :
Î.Whole ,headless orinpieces :
e)Sharks 4%
g)Halibut (Hippoglossus vulgaris ,Hip-
poglossus reinhardtius ) 4%
exq)Other :
– Aquarium fish Free
II.Fillets :
b)Frozen :
ex7.Other :
– Ofsharks and ofhalibut 10%
C Livers and roes 5%
<a)liniiy under thissubheading issubject toconditions tobedetermined bythecompetent
authorities .

?
-16-
CCT heading
NoDescription Rate ofduty
03.02 Fish ,dried ,salted orinbrine ;smoked fish ,whether or
notcooked before orduring thesmoking process :
A. Dried ,salted orinbrine :
I. Whole ,headless orinpieces :
d)Common hahbut (Hippoglossus vul­
garis )
e)Salmon ,salted orinbrine
ex0 Hiisa spp ,inbrine10%
2%
8%
II.Fillets :
exd)Other :
– Hilsa spp ,inbrine . 10%
03.03 Crustaceans and molluscs ,whether inshell ornot ,fresh
(liveordead ),chilled ,frozen ,salted ,inbrine ordried ;
crustaceans ,inshell ,simply boiled inwater :
A. Crustaceans :
I. Crawfish
11. Lobsters (Homarus spp ):
a)Live
b)Other :
1.Whole
2.Other
III.Crabs andfreshwater crayfish
IV.Shrimps andprawns :
a)Prawns (Pandalidae spp).
exc)Other :
– Prawns ftV .aemonidae spp)...
– Prawns (I-enaeidae spp )
exV . Other (forexample Norway lobsters ):
– Peurulius spp
B. Molluscs :
II.Mussels
IV.Other :
a)Frozen :
1.Squid :
aa)Ommastr?L»h<;s sagittatus and
Lolxgo sp,•7%
7%
7%
7%
7%
6%
6%
6%
7%

CCT heading
NoDescription Rate ofduty
0303
(cont'd )B. IV.a)2.Cuttle-fish ofthespecies Sepia offi­
cinalis ,Rossia macrosoma and
Sepiola rondeleti 6%
3.Octopus 4%
4.Other 4%
b)Other :
1.Squid (Ommastrephes sagittatus and
Loligo spp) 4%
2.Other 4%
04.06 Natural honey 25%
04.07 Edible products ofanimal origin ,notelsewhere speci -
fied orincluded Free
05.03 Horsehair and horsehair waste ,whether ornotputupon
alayer orbetween twolayers ofother material :
B. Other Free
05.07 Skins and other parts ofbirds ,with their feathers or
down ,feathers and parts offeathers (whether ornot
with trimmed edges )and down ,notfurther worked than
cleaned ,disinfected ortreated forpreservation ;powder
andwaste offeathers orparts offeathers :
A. Bed feathers ,down :
11.Other Free
B. Other Free
05.13 Natural sponges :
B. Other Free

-18-
CCTheading
No
06.02Description
Otherliveplants,includingtrees,
shrubs,bushes,roots,cuttings
andslips:
A.Unrootedcuttingsandslips:
II.Other
exD.Other
-treesandshrubs,excluding
fruit-andforest-trees .and-
shrubs;otherliveplants
androots,excludingperen­
nialplantsandmushroom
spawnRateofduty
9%
11%
06.03 Cut flowers and flower buds ofakind suitable forbou­
quets orforornamental purposes ,fresh ,dried ,dyed ,
bleached ,impregnated orotherwise prepared :
A. Fresh :
exI.From 1June to31October 1:
–Orchids (family Orchidaceae )and
Anthurium
exII.Frem 1November to31May :
.– Orchids (family Orchidaceae )and
Anthurium
exB.Other:
-Cutflowers,dried
-Cutflowers,dyed,bleached,
impregnated orotherwise
prepared15%
5%
7%
17%

I<
-19-
I
-– ,– ––-
CCTheading i Description Rateofduty
No
6.04 i 06.04 Foliage/branchesandotherparts
(otherthanflowersorbuds)of
trees,shrubs,bushesandother'
plants,andmosses,lichensand
grasses,beinggoodsofakind
suitableforbouquets .ororna­
mentalpurposes,fresh,died,dyed,
bleached,impregnated orotherwise
prepared :
B.Other
I.Fresh,.
II.Notfurtherpreparedthan
dried
III.Other8%
5%
'14%
/

-20-
CCTheading
NoDescription Rate ofduty
07.01 Vegetables ,fresh orchilled :
exT. Other :
•– Okta (Hibiscus esculentus L.orAbelmos­
chus esculentus (L.)Moench );Moringa
oleifera (drumsticks ) Free
– Pumpkins and marrows ,from 1December
tolastdayofFebruary 9%
– Other ,excluding celery sticks and parsley ,
from 1January to31March 9%
07.03 Vegetables provisionally preserved inbrine ,insulphur
water orinother preservative solutions but not
specially prepared forimmediate consumption :
exE. Other vegetables :
– Okra (Hibiscus esculentus L.orAbelmos­
chus esculentus (L.)Moench ) Free
07.04 Dried ,dehydrated orevaporated vegetables ,whole ,cut,
sliced ,broken orinpowder butnotfurther prepared :
■exB. Other :
– Mushrooms ,excluding cultivated mush -
rooms 8%
– Horse-recish (Cochlcaria arnoracia ) Free
07.05 Dried leguminous vegetables ,shelled ,«íiether οιnot
skinned orsplit :
B. Othei
I.Peas (including ch¡ck peas )ari<bsans (ofthe
species Phascolus ):
– Beans ofth;genus 'Fhaseolus mungo '... Free
– Chick peas oftheger.u :'Cicar arieiinum' Free
– Other ....> 3%
111 .Other :
– Cajan peas t>¡thegenus Ca;anus cajan' Free
– Oihcr 3%
'
07.06 Manioc ,arrowroot ,salep ,Jenisalcw artichi.kc .swec ;
potatoes and other sir.iil-r roc;.sand tubers w;:h uigft
starch orinulin content ,fresh o'dritd ,who )«orslkcd ;
sage pith :
B. Other Free

CCT heading
NoDeicription Rate ofduty
08.01 Dates ,bananas ,coconuts ,Brazil nuts ,cashew nuts ,
pineapples ,avocados ,mangoes ,guavas and mango -
steens ,fresh ordried ,shelled ornot:
exB. Bananas :
– Dried Free
• D. Avocados . 6%
E. Coconuts . Free
H. Other :
–·Mangosteens ,guavas . Free
•– Mangoes 5%
08.02 Citrus fruit ,fresh ordried :
exE. Other :
– Limes and limettes (Citrus aurantifolia var.
Lumia and var.Limetta ) 9-6%
08.05 Nuts other than those falling within heading No08.01 ,
fresh ordried ,shelled ornot : ,
D. Pistachios Free
E.Pecans Free
F.Areca (orbetel )andcola Free
exG.Other (excluding hazçlputs )
'v IFree
08.07 Stone fruit ,fresh : \
E. Other .... 7% ■ ,\
08.08 Berries ,fresh :
V .poa,l?áws··.·- -Λ::··.–.·5
ex08.091
Other fruit ,fresh : .
– Rose-hips fruit .. Free
– Watermelons ,from 1November to30April 6-5%
– Other ,excluding melons andwatermelons 6%

-22-
CCT heading
NoDescription Rate ofduty
08.10 Fruit (whether ornotcooked ),preserved byfreezing ,not
containing added sugar :
exB. Bilberries (fruit ofthespecies Vacoinium myrtil­
lus),blackberries (brambleberries ),mulberries
• and cloudberries 7 %
C. Fruit ofthespecies Vaccinium myrtilloides and
Vaccinium angustifolium 6 %
exD. Other :
– quinces 11%
– Fruit falling within heading Nos 08.01 ,
08.02 D,08.08 Β,Eand Fand 08.09 ,
excluding pineapples ,melons and water -
melons 7%
08.11 Fruit provisionally preserved (forexample ,bysulphur
dioxide gas,inbrine ,insuiphur water orinother preser -
vative solutions ),butunsuitable inthat state forimme -
diate consumption ):
C. Papaws Free
D. Bilberries (fruit of¿hespecies Vaccinium myrtil­
lus) 3%
exE. Other :
– Quinces 4%
– Frui !falling within heading Nos 08.01 ,
08.02 D,08.08 Βand Fand08.09 ,excluding
pineapples ,meions andwatermelons Free
08.12 Fruit ,dried ,other than that falling within leading
Nos 08.01 ,08.02 ,08.03 .08.04 or08.05 :
AApricots 5-5%
E.Papaws Free
exG. Other :
– Tamarind ípods ,pulo ) Free
08.13 Peel ofmeions and citres fruit ,frjsh ,frozen ,dried or
provisionally preserved >nbine,insu'phur wat'r :n
Free oifier preservative solution .»
09.01 Coffee ,whether ornotmasted orf.r<eoofcaffeine -cof -
feehusks and skins ;coffee suo^iitutes containing ccfr.e
inanyproportion :

-23-
Description Rite otdu;y
A. Coffee :
I.Unroasted :
b)Freed ofcaffeine 9%
II.Roasted :
a)Notfreed ofcaffeine 12%
b)Freed ofcaffeine 13%
B. Husks and skins 8%
C. Coffee substitutes containing coffee inanypropor­
tion 14%
Tea :
A. Inimmediate packings ofanet capacity not
exceeding 3kg Free
Pepper ofthegenus 'Piper' ;pimento ofthegenus 'Cap­
sicum' orthegenus 'Pimenta' :
A. Neither crushed norground :
I.Pepper :
b)Other ^%
II.Pimento :
c)Other 5%
B.Crushed orground :
I.Pimento ofthegenus 'Capsicum' 5°/c
IIOther 4°/«
Cinnamon and cinnamon-tree flowers :
A. Ground
B. Other u%
Cloves (whole fruit ,cloves andstems ) 10%
Nutmeg ,mace andcardamoms :
A. Neither crushed norground :
II.Other :
a)Nutmeg Free
B.Crushed orground :
I.Nutmeg Free
II Mace Free5%
5%
L%
1%
0%

-24-
CCT heading
NoDescription Rate ofduty
09.09 Seeds ofanise ,badian ,fennel ,coriander ,cumin ,cara-
way andjuniper :
A. Neither crushed norground :
I.Aniseed Free
II.Badian seed 7%
III.Seeds offennel ,coriander ,cumin ,caraway
andjuniper :
b)Other :
2.Other Free
B.Crushed orground :
I.Badian seed 7%
111.Other Free
09.10 Thyme ,saffron andbayleaves ;other spices :
A Thyme :
I.Neither crushed norground :
b)Other 11%
II.Crushed orground 13%
B. Bay leaves 13%
F.Other spices ,including themixtures referred toin
Note 1(b)tothisChapter :
I.Neither crushed norground Free
11.Crusiicd orground :
b)Other 3%
11.04 Flour ofthedried leguminous vegetables *alting within
heading No07.05 orofthefruits facing within any
heading inChapter 8;("lour and rricci ofsago and of
roots andtubers falling within headinp Wo0?06
A. Flour ofinedried leguminous vegetables falling
within heading No07.05 3%
B. Flour ofthefruits fallir .gwithin any heading in
Chapter 8:
- I.Ofbananas :
– Denatured (a) Free
– O'iier 2%
II.Other :
– Chestnuts "■.5%
-koccnuts .–^SoîspeciTied
(a)Entry under thissubheading issubject \cconditions tobedetern /iincd bytnecompetent
authorities .

-25-
CCT heading
NoDescription Rate ofduty
12.07 Plants and parts (including seeds and fruits )oftrees ,
bushes ,shrubs orother plants ,being goods ofakind
used primarily inperfumery ,inpharmacy ,orforinsecti -
cidal ,fungicidal orsimilar purposes ,fresh ordried ,
whole ,cut,crushed ,ground orpowdered :
B. Liquorice roots Free
C. Tonquin beans Free
12.08 Chicory roots ,fresh ordried ,whole orcut,unroasted ;
locust beans ,fresh ordried ,whether ornotkibbled or
ground ,butnotfurther prepared ;fruit kernels andother
vegetable products ofakind used primarily forhuman
food ,notfalling within anyother heading :
C. Locust bean seeds :
I.Notdecorticated ,crushed orground Free
11.Other 6%
D.Apricot ,peach and plum stones ,and kernels
thereof Free
13.02 Shellac ,seed lac,stick lacandother lacs ;natural gums ,
resins ,gum-resins andbalsams :
A. Conifer resins Free
13.03 Vegetable saps and extracts ;pectic substances ,pectin -
ates and pectates ;agar-agar and other mucilages and
thickeners ,derived from vegetable products :
A.Vegetable saps andextracts :
111.Ofquassia amara Free
IV.Ofliquorice Free
V .Ofpyrethrum andoftheroots ofplants con­
taining rotenone Free
VII .Intermixtures ofvegetable extracts ,forthe
manufacture ofbeverages oroffood prepara -
tions Free
VIII .Other :
r)Medicinal Free

-26-
CCTheading
NoDescription Rate ofduty
13.03
(cont'd )B. Pectic substances ,pectinates andpectates :
exI.Dry ,excluding apple ,pear and quince pec-
ticsubstances 12°/θ
ex11.Other ,excluding apple ,pear and quince
pectic substances 7%
C. Agar-agar and other mucilages and thickeners
derived from vegetable products :
1.Agar-agar Free
11.Mucilages and thickeners extracted from
locust beans orlocust bean seeds Free
14.01 Vegetable materials ofakind used primarily forplaiting
(forexampie ,cereal straw ,cleaned ,bleached ordyed ,
osier ,reeds ,rushes ,rattans ,bamboos ,raffia and lime
bark ):
A. Osier :
11.Other Free
B. Cereal straw ,cleaned ,bleached ordyed Free
15.03 Lard stearin ,oleostearin and tallow stearin ;lard oil,
oleo-oil and tallow oil,notemulsified ormixed orpre-
pared inanyway :
A. Lard stearin and oleosteann :
II.Other Free
B. T<iHow oilforindustrial :.tses other than themanu­
facture offoodstuffs forhuman consumption (a).. Free
C. Other3%
15.04 Fats and oils ,offish and marine mammals ,whether or
notrefined :
A. Fish-liver oil :
-I. Ofavitamin Acontent not exceeding 2SOO
international units pergra;n Free
15.05 Wool grea'.e and fatty .»'¿bstanees cerivea therefrom
(including ianoiin ):
A. Wool grease ,crude Free
B. Other Free
(a)«Entry under thissubheading issubject toconditions tobedetermined by <hecompetent
authorities .

-27-
CCT heading
NoDescription Raté ofduty
15.06 Other animal oils and fats (including neat's foot oils
andfatsfrom bones orwaste )... Free
15.07 Fixed vegetable oils,fluid orsolid ,crude ,refined or
purified :
B.China-wood and oiticica oils ;myrtle wax and
Japan wax Free
C. Castor oil:
- 11.Other 4%
D. Other oils : , :
'I. For technical orindustrial uses other than the
manufacture offoodstuffs for human con-
sumption (a):
a)Crude :
1.Palm oil 1.5%
ex3.Other ,excluding linseed oil,
> groundnut oil,sunflower seed oil
and colza oil 2-5%
b)Other :
ex2.Other :
– Palm kernel and coconut oil 6-5% ,
II.Other : \
a)Palm oil:■
1.Crude ... :... 4%
2.Other 12%
•i b)Other :
• I.Solid ,inimmediate packings ofanet
capacity ofIkgorless 18%
2.Solid ,other ;fluid :
exaa )Crude :
– Palm kernel and coconut
ιoil 7%
exbb)Other :
– Palm kernel and coconut
oil 13%
15.10*
I
Fatty acids ;acid oilsfrom refining ;fatty alcohols :
A. Stearic acid •2%
B. Oleic acid ¿..,. 3%
(a)Entry under thissubheading issubject toconditions tobedetermined bythecompetent
authorities .

-28-
CCTheading
NoDescription Rate ofduty
15.10
(cont'd )C. Other fatty acids ;acid oilsfrom refining
D. Fatty alcoholsFree
3%
15.11 Glycerol andglycerol lyes :
A. Crude glycerol andglycerol lyes Free
B.Other ,including synthetic glycerol Free
15.12 Animal orvegetable oils and fats,wholly orpartly
hydrogenated ,oisolidified orhardened öyany other
process ,whether ornotrefined ,but not further pre-
pared :
A Inimmediate packings ofanetcapacity of 1kgor
less 16%
B. Other II%
15.15 Spermaceti ,crude ,pressed orrefined ,whether ornot
coloured ;beeswax and other insect waxes ,whether or
notcoloured :
A. Spermaceti ,crude ,pressed orrefined ,whether or
notcoloured Free
B. Beeswax and other insect waxes ,whether ornot
coloured :
II.Other Free
15.16 Vegetable waxes ,whether ornotcoloured :
B. Other Free
15.17 Degras ;residues resulting from thetreatment offatty
substances oranimal orvegetable waxes :
A.· Degia :,Free
-B.Residues resuUipg from thetreatment offatty
substances oranima !orvegetable waxes .
II.Other :
a)Oilfoots anddiegs ;soap «lOvks Free
b)Other Free
16.02 Othei prepared orpreserved meAt ormeat of¡al:
A. Liver :1
1.Goose orduck liver 14%

-29-
OCT heading
NoDescription Rite ofduty
16.02
(cont'd )B. Other :
II.Game orrabbit meat oroffal :
– Game 9%
– Rabbit 14%
ΙΠ .Other :
b)Other :
1.Containing bovine meat oroffal :
exbb)Other :
– Prepared orpreserved
bovine tongue 17%
2.Other :
aa)ofsheep orgoats :
– ofsheep 18%
– ofgoats 16%
bb)Other 16%
16.03 Meat extracts ,meat juices anil fishextracts ,inimme -
diate packings ofanetcapacity of:
B. More than 1kgbutlessthan 20kg Free
C'. 1kgorless 5%
16.04 Prepared orpreserved fish,including caviar and caviar
substitutes :
ACaviar and caviar substitutes :
I.Caviar (sturgeon roe) 12%
11.Other 16%
B.Salmonidae 4%
exF.Bonito (Sarda spp)andmackerel 19%
G. Other :
I. Fillets ,raw ,coated with batter orbread -
crumbs ,deep frozen 10%
II.Other 10%
'16.051
Crustaceans andmolluscs ,prepared orpreserved :
A. Crabs 6-5%
exB. Other ,excluding shrimps oftheCrangon spp
t\pcand snails 6%

-30-
CCTheading
Noι Deacription Rat*ofduty
17.04 Sugar confectionery ,notcontaining cocoa :
A. Liquorice extract containing more than 10% by
weight ofsucrose butnotcontaining other added
substances 9%
B.Chewing gum 3%+vc
with amaximum
of23%
C. White chocolate 5%4-vc
with amaximum
of27%
+ads
D. Other 7%+vc
with amaximum
of27%
+ads
18.03 Cocoa paste (inlulk orinblock ),whether ornotde-
fatted 11%
18.05 Cocoa powder ,unsweetened 9%
18.06 Chocolate and other food preparations containing
cocoa :
A. Cocoa powder ,not otherwise sweetened than b_/
theaddition ofsucrose 3%+vc
C. 'h'colate and chocolate goods ,whether ornot
filled ;sugar confectionery and substitutes therefor
made from sugar substitution products ,cor.te'rtng
cocoa 10%+vc
with amaximum
of27%
+ads
19.02 Malt entraci :preparations offlour ,n<fv :.sta.ch ofmalt
extract ofaki.dused asir.fan !food orfordietetic or
culinary purposes ,containing ¡essthan 50%byweight
ofcocoa :
B. Other :•
1.Contain !,¡gmalt extract andaollessthan >0%
byweight ofreducing sugars (expressed as
maltose ) Free +vc
II Other :
– Preparations based -ηfloj' of
no'js 'egttabies ir.?hefo-.-nofsur.-dried
¿has'idcug *.,kro vnas "papad' Free
– Other Free +vc
ex19.04 Tapioca and sago ,exciud i<gtapioca and sago iuti.·.;!-
tutes obtained from potate orother surch ¿„ 4%+vc

-31-
CCTbeading
NoDescription |Uteoíduty
19.05 Prepared foods obtained bytheswelling orroasting of
cereals orcereals products (puffed rice,corn flakes and
similar products ) Free +vc
19.07 Bread ,ships' biscuits and other ordinary bakers' wares ,
notcontaining added sugar ,honey ,eggs ,fats,cheese or
fruit ,communion wafers ,empty cachets ofakind suit-
able forpharmaceutical use,sealing wafers ,rice paper
and similar products :
A. Crispbread 3%+vc
with a
maximum of
24%+adf
B. Marzos Free +vc
with a
maximum of
20% +adf
C. Communion wafers ,empty cachets ofakind suit-
able forpharmaceutical use,sealing wafers ,rice
paper and similar products Free +vc
D. Other 5%+vc
19.08 Pastry ,biscuits ,cakes and other fine bakers' wares ,
whether ornotcontaining cocoa inanyproportion :
A.Gingerbread andthelike 5%+vc
20.01 Vegetables and fruit ,prepared orpreserved byvinegar
oracetic acid ,with orwithout sugar ,whether ornotcon­
taining salts ,spices ormustard :
exC. Other ,excluding 'mixed pickles' and sweet pep-
pers 15%
20.02 Vegetables prepared orpreserved otherwise than by
vinegar oracetic acid :
B. Truffles 14%
D. Asparagus 20%
E. Sauerkraut 15%
exF. Capers 11%
exH. Other ,including mixtures :
– Moringa oleifera (drumsticks ) Free
20.03/
Fruit preserved byfreezing ,containing added sugar :
exA. With asugar content exceeding 13%byweight :
– Fruit falling within heading Nos 08.01 ,
08.02 D,08.08 Β,Eand Fand 08.09 ,
excluding pineapples ,melons and water -
melons1o%+

-32-
CCT heading
NoDescription Rate ofduty
20.03
(cont'diexB. Other :
20.04 •Fruit falling within heading Nos 08.01 ,
08.02 D,08.08 B,Eand Fand 08.09 ,
excluding pineapples ,melons and water­
melons
Fruit ,fruit-peel and parts ofplants ,preserved bysugar
(drained ,glace orcrystallized ):
B. Other :
exI.With asugar content exceeding 13% by
weight :
– Fruit falling within heading Nos 08.01 ,
08.02 D,08.08 B,Eand Fand 08.09 ,
excluding pineapples ,melons and
watermelons
exII.Other .
20.0510 %
6%+(L)
Fru't falling within heading Nos 08.01 ,
08.02 D,0&.08 B,Eand Fand 08.09 ,
excluding pineappies ,melons and
watermelons
Jams ,fruit jellies ,marmalades ,fruit puree and fruit
pastes ,being cooked preparations ,whether ornotcon­
taining added sugar :
B;Jams and marmalades ofcitrus fruit :
ex 1.With asugar content exceeding 30% by
weight ,excluding oram ;?jam and marma­
lade
exII.With asugar content exceeding 130obut
not exceeding 30% byweight ,excluding
orange jamandmarmalade
exHI.Other ,excluding orange jam and marma­
lade
C. Other :
I.With asugar content exceeding 30% by
weight :
exb)Other :
– Fruit falling within heading
Nos Do.01,08-.0 *B,Ear.a F
a.d08.09 ,txciui'ing pineap­
ples , ,i:eioiis and water­
melons
exII.With asugar coutent exceeding 13% but
notexceeding 3C%fc;weight :
– Fruit failing wi-.hi.i heading NnsOS.Ol ,
08.08 HEand Fand 08.09 ,excluding
pineapples ,mtMoos andwatermf loi3 .%
18 %+(L)
18% +(L)
19%
il% +(L)
11%+•(!.)

-33-
CCT heading
NoDescription Rate ofduty
20.05 C.exIII .Other :,
(conι'd)– Fruit falling within heading Nos 08.01 ,
08.08 Β,Eand Fand 08.09 ,excluding
pineapples ,melons andwatermelons .. 11%
20.06 Fruit ,otherwise prepared orpreserved ,whether ornot
containing added sugar orspirit :
A. Nuts (including ground-nuts ),roasted ,inimme -
diate packings ofanetcapaoity :
I. Ofmore than 1kg:
– Almonds ,walnuts and hazelnuts 12%
– Other 7%
II. Of1kgorless :
– Almonds ,walnuts and hazelnuts 14%
– Other 8%
B. Other :
I. Containing added spirit :
a)Ginger 10%
b)Pineapples ,inimmediate packings ofa
netcapacity :
1. Ofmore than 1kg:
aa)With asugar content
exceeding 17%byweight .. 10% +(L)
bb)Other 10% -
2. Of1kg orless :
aa)With asugar content
exceeding 19%byweight .. 10% +(L)
bb Other 10%
c)Grapes :
1. With asugar content exceeding
13%byweight 25%+(L)
2. Other 25%
d)Peaches ,pears and apricots ,inimme -
diate packings ofanetcapacity :
I. Ofmore than 1kg:
aa)With asugar content
exceeding 13%byweight .. 25%+(L)
bb)Other 25%

-34-
CCT heading
NoDescription Rate ofduty
20.06 B. I.d) 2. Of 1kgorless :
(cont'd )aa)With asugar content '
-exceeding 15%byweight .. 25%+(L)
bb)Other 25%
e)Other fruits :r
ex 1.With asugar content exceeding
9%byweight ,excluding cherries 25%+(L)
ex2.Other ,excluding cherries 25%
f)Mixtures offruit :
1.With asugar content exceeding 9% „
byweight ..J 25%+(L)
2.Other 25%
-
II.Notcontaining added spirit :
a)Containing added sugar ,inimmediate
packings ofanetcapacity ofmore than
1kg:
2.Grapefruit segments ...'. 10% +(L)
3..Mandarins (including tangerines
and satsumas );clementines ,wilk -
ings and other similar citrus
hybrids 19% +(L)
4.Grapes 18% +(L)
sx8.Other fruits :
– Fruit falling withhs heading
Nos 08.0!,08.08 Β,Eand F
and 08.09 ,excluding pine-
apples ,melons ,and water -
melons 7%+(L)
– Tamarind (pods ,pulp ) 7%+(L)
9.Mixtures oífruit :
'
exaa)Mixtures in which no
single fruit exceeds 50%
ofthetotal weight ofthe
fruits :
– Mixtures oftwo or
more fruits falling
\within heading Nos
08.01 ,08.C8 Β,Eand
.F and 00.(19 ,
excluding ir.elons and
11%4·(L) watermelons

-35-
CCT helding
NoDescription Kate ofduty
20.06 B. II.b)Containing added sugar ,inimmediate
(cont'd ) packings ofanetcapacity ofIkgorless :
2.Grapefruit segments 10% +(L)
3.Mandarins (including tangerines
and satsumas );clementines ,wilk-
ings and other similar citrus
hybrids 20%+(L)
4.Grapes 19% +(L)
ex8.Other fruits :
– Fruit falling within heading
Nos 08.01 ,08.08 Β,Eand F
and 08.09 ,excluding pine -
apples ,melons and water -
melons 8%+(L·)
9.Mixtures offruit :
exaa)Mixtures in which no
single fruit exceeds 50%
ofthetotal weight ofthe
fruits :
– Mixtures oftwo or
more fruits falling
within heading Nos
08.01 ,08.08 Β,Eand
Fand 08.09 ,exclud -
ingmelons and water -
8%+(L) melons
c)Notcontaining added sugar ,inimmediate
packings ofanetcapacity :
1.Of4-5kgormore :
exdd)Other fruits :
– Fruit falling within head -
ingNos 08.01 ,08.08 Β,E
and Fand 08.09 ,exclud -
ing pineapples ,melons
and watermelons 7%

-36-
OCT heading
NoDescription Rate ofduty
20.06
(cont'd )
1B. II.c)I. exee)Mixtures offruit :
– Mixtures oftwo ormore .
fruits falling within head -
ingNos 08.01 ,08.08 Β,E
and Fand 08.09 ,exclud -
ing melons and water -
melons ,inwhich nosingle
fruit exceeds 50%ofthe
total weight ofthefruits
2.Oflessthan 4-5kg:
exbb)Other fruit and mixtures of
fruit :11%
– Fruit falling within head -
ingNos 08.01 ,08.08 Β,E
and Fand 08.09 ,exclud -
ing pineapples ,melons
and watermelons 7%
– Mixtures oftwo ormore
fruits falling within head -
ingNos08.0!,08.08 Β,E
and Fand 08.09 ,exclud -
ing melons and water -
melons ,inwhich nosingle
fruit exceeds 50%ofthe
total weight ofthefruits12%
20.07 Fruit juices (including grape must )andvegetable juices ,
whether ornotcontaining added sugar ,butunfermented
andnotcontaining spirit :
A.Ofaspecific gravity exceeding 1-33at15°C :
III.Other :"' '
exa)Ofavalue exceeding 30ECU per
100kgnetweight :'
– Fruit falling within heading Nos
03.01 ,08.08 Β,Eand Fand 08.09 ,
excluding pineapples ,melons and
watermelons 14%
– Fruit failing within subheading
08.02 D 28%

CCT heading
NoDescription Rate ofduty
20.07
(cont'd )A. HI.b)Ofavalue notexceeding 30r/-ιιper
i00kgnetweight :
ex!. With anadded sugar content
exceeding 30%byweight :
– Fruit falling within head -
ingNos 08.01 ,08.08 Β,E
and Fand 08.09 ,exclud -
ing pineapples ,melons
and watermelons 14% +(L)
– Fruit failing within sub-
heading 08.02 D 28%+(L)
ex2.Other :
– Fruit falling within head -
ingNos 08.01 ,08.08 Β,E
and Fand 08.09 ,exclud -
ing pineapples ,melons
and watermelons 14%
– Fruit falling within sub-
heading 08.02 D 28%
0.Ofaspecific gravity of 1-33orlessat15°C :
II.Other :
a)Ofavalue exceeding 30ECU Per'00kg
netweight :
2.Grapefruit juice 8%
3.Lemon juice orother citrus fruit
juices :
exaa)Containing added sugar :
Excluding lemon juice .. 13%
exbb)Other :
– Excluding lemon juice .. 13%
4.Di"»cínpLç juice :
aa)Containing added sugar . 16% +(L)
bb)Other 16%
6.Other fruit andvegetable juices :
exaa)Containing added sugar :
– Fruit failing within head -
ingNos0801,08.08 Β,E
and Fand 08.09 ,exclud -
ing pineapples ,melons
and watermelons 9%
– Other ,excluding apricot
andpeach juices17%

-28-
CCT heading
No Description Rate ofduty
20.07 B. II.a)6.exbb)Other :
(conI'd)– Fruit falling within head -
ingNos 08.01 ,08.08 Β,E
and Fand 08.09 ,exclu -
ding pineapples ,melons
and watermelons 9%
– Other ,excluding apricot
andpeach juices 18%
7.Mixtures :
exbb)Other ,excluding mixtures
containing ,either separately
ortogether ,over 25%of
grape ,citrus fruit ,pineapple ,
apple ,pear ,tomato ,apricot
orpeach juice :
II.Containing added sugar 17%
22 .Other 18%
b)Ofavalue of30ECU orlessper100kg
netweight :
2.Grapefruit juice :
aa)With anadded sugar content
exceeding 30%byweight : 8% +(L)
bb)Other8%
4.Other citrus fruii juices :
i
aa)With anadded sugar contintI14%+(L)exceeding :ît%byweight
bb)With anadded sugar content of
30%orlessbvweighti14%
I
cc)Notcontaining added sugar ....I15%
1
Pineapple juice :
aa)With anadded sugar
content exceeding 30%1
byweigr.t
bb)With anaddoa sugar I
content of 30% 0"less
byweight .......... .|
cc)Not containing added j
,1Other fruitandvegetable juices : |
exaa)With anadded sugar content
exceeding 30%byweight : j
Of fruit falling within
heading Nos 08.01 ,08.08
B,Eand Fanc 08.09 ,
excluding pineapples ,
meions andwatermelons
– Other ,excluding apriijt
and oezch juices16 %+(L)
16%
16 %
9%+(L)
i7%-+-(L)

-39-
CCTheadingNo T Description Rue ofduty
20.07
(cont'd )Β.II.b)7.exbb)With anadded sugar content
of30%orlessbyweight :
– Offruit falling within
heading Nos 08.01 ,08.08
Β,Eand Fand 08.09 ,
excluding pineapples ,
melons and watermelons 9%
– Other ,excluding apricot
andpeach juices 17%
excc)Notcontaining added sugar :
– Of fruit falling within
heading Nos 08.01 ,08.08
Β,Eand Fand 08.09 ,
excluding pineapples ,
melons and watermelons 9%
– Other ,excluding apricot
andpeach juices 18%
8.Mixtures :
exbb)Other ,excluding mixtures
containing ,either separately
ortogether ,over 25%of
grape ,citrus fruit ,pineapple ,
apple ,pear ,tomato ,apricot
orpeach juice :
11.With an added sugar
content exceeding 30%
byweight : 17% +(L)
22.With an added sugar
content of30%orless'by
weight 17%
33.Not containing added
sugar 18%
21.02 Extracts ,essences orconcentrates ,ofcoffee ,teaormaté
and preparations with abasis ofthose extracts ,essences
orconcentrates ;roasted chicory and other roasted
coffee substitutes and extracts ,essences and concen -
trates thereof :
exA. Essences orconcentrates ofcoffee 9%
B. Extracts ,essences orconcentrates ofteaormaté
and preparations with abasis ofthose extracts ,
essences orconcentrates Free
C. Roasted chicory andother roasted coffee substi­
tutes :
II.Other 2% +vc

-AO-
CCTheading
NoDescription Rite ofduty
21.02
(cont'd )D. Extracts ,essences and concentrates ofroasted
chicory andother roasted coffee substitutes :
II.Other 6%+vc
21.03 Mustard flour andprepared mustard :
A. Mustard flour ,inimmediate packings ofanet
capacity :
I. Of 1kgorless Free
I!.Ofmore than 1Kg Free
B. Prepared mustard 8%
21.04 Sauces' ,mixed condiments andmixed seasonings :
B. Sauces with abasis oftomato purée 5 %
'exC. Other :
– Products with atomato ketchup basis 6 %
– Other ,excluding sauces with avegetale cil
basis 5%
21.05 Soups and broths ,inliquid ,solid orpcwder form ;
homogenized composite food preparations :
A. Soups andbroths ,iniiquid ,solid orpowder form .. 11%
B. Homogenized composite food preparations 17%
21.06 Natural yeasts (active crinactive );prepared baking
powders :
A. Active natural yeasis :
I.Culture yeast 8%
il.Baker syeast :
a)Dried 5%+vc
b)Othtt5%+vc
III .Other i0%
B. Inactive nat -.u-a!yfc.;;ts:
I.íntablet ,cube orsimiiar form ,orinimmcdiase
packings ofanetcypacitv oíίkgorless 6%
11.O.htr Free
C. Prepared baking powocrs .

CCT hcading
NoDescription Râte ofduty
21.07 Food preparations notelsewhere specified orincluded :
A. Cereals ingrain orearform ,pre-cooked orother­
wise prepared :
I. Maize
II. Rice
III .Other3%
4%
4%+vc
+
+ VC
G. Other :
I.Containing nomilkfats orcontaining lessthan
I■5%byweight ofsuch fats :
a)Containing nosucrose orcontaining less
than 5%byweight ofsucrose (including
invert sugar expressed assucrose ):
ex 1.Containing nostarch orlessthan
5%byweight ofstarch :
– Palm tree cores 9%
22.01 Waters ,including spa waters and aerated waters ;ice
and snow :
A.Spawaters ,natural orartificial ;aerated watersFree
22.02 Lemonade ,flavoured spawaters andflavoured aerated
waters ,andother non-alcoholic beverages ,notincluding
fruit and vegetable juices falling within heading No
20.07 :
A. Notcontaining milk ormilkfats
22.03 Beer made from malt 4-5%
22.09 Spirits (other than those ofheading No22.08 );liqueurs
and other spirituous beverages ;compound alcoholic
preparations (known as'concentrated extracts' )forthe
manufacture ofbeverages :
C.Spirituous beverages :
V . Other ,incontainers holding :
exa)Two litres orless :
–Tequila ,PtsCOand
Sinqam130ECU
perhi
per%vol
ofalcohol
+5ECU
perhi

-42-
GCT heading
No Description Rale ofduty
23.01 Flours and meals ,ofmeat ,offals ,fish ,crustaceans or
molluscs ,unfit forhuman consumption ;greaves :
B. Flours and meals offish ,crustaceans ormolluscs .. Free
23.02 Bran ,sharps andother residues derived from thesifting ,
milling orworking ofcereals orofleguminous vegeta -
bles :
B.Ofleguminous vegetables 3%
23.06 Products ofvegetable origin ofakind used foranimal
food ,notelsewhere specified orincluded :
B. Other Free
23.07 Sweetened forage ;other preparations ofakind jsed in
animal feeding :
A. Fish ormarine mammal solubles Free
C. Other 3%
24.02 Manufactured tobacco ;tobacco extracts and essences :
A. Cigarettes 70%
B. Cigars 35«ζ»
C. Smoking tobacco 93%
D. Chewing tobacco andsnuff 45%
E. Other ,including agglomerated tobacco ,inthe »orm
ofsheets orstrip 19%
Abbreviations
iL):indicates thaithegoods referred toaresubject tothelevy system ;
vc:indicates that thegoods referred coaresubject toacharge ba;ed onavariable component
which isspecified under theregulations concerning ;rade incertain goods resulting from the
processing ofagricultural products ;
adf :indicates thatadditional duty may tielevied on'heflour content oftheproducts concerned ;
ads :indicates thatadditional duty may belevied onthesugar content oftheproducts concerned .