EN Europeiska unionens officiella tidning L 133/2

AGREEMENT

establishing an Association between the European Economic Community and the Republic of Cyprus

THE COUNCIL OF THE EUROPEAN COMMUNITIES,

of the one part, and

THE GOVERNMENT OF THE REPUBLIC OF CYPRUS,

of the other part,

DETERMINED to consolidate and to extend the economic and commercial relations existing between the European Economic Community and Cyprus,

AWARE of the importance of the harmonious development of trade between the Contracting Parties,

WHEREAS, while observing the provisions of the General Agreement on Tariffs and Trade, the object of this Agreement is the progressive elimination of obstacles to trade between the European Economic Community and Cyprus, and whereas it provides that, eighteen months before the expiry of the first stage, negotiations may be opened with a view to determining the conditions under which a customs union between the Community and the Republic of Cyprus could be established,

THE COUNCIL OF THE EUROPEAN COMMUNITIES:

Mr W. K. N. SCHMELZER,

President in office of the Council of the European Communities,

Minister for Foreign Affairs of the Netherlands;

Mr Sicco L. MANSHOLT,

President of the Commission of the European Communities;

THE GOVERNMENT OF THE REPUBLIC OF CYPRUS:

Mr John Cl. CHRISTOPHIDES,

Minister of Foreign Affairs;

Mr Titos PHANOS,

Ambassador,

Head of the Mission of the Republic of Cyprus;

HAVE AGREED UPON THE FOLLOWING PROVISIONS:

Article 1

By this Agreement, an Association is established between the European Economic Community and the Republic of Cyprus.

Article 2

1. The aim of the Agreement is progressively to eliminate obstacles as regards the main body of trade between the European Economic Community and Cyprus and thus to contribute to the development of international trade.

2. The Agreement provides for two successive stages, the first terminating on 30 June 1977 and the second of a duration, in principle, of five years.

3. Negotiations are provided for during the eighteen months preceding the expiry of the first stage, with a view to defining the content of the second stage, providing for a further elimination of obstacles to trade between the European Economic Community and Cyprus and the adoption by the Republic of Cyprus of the Common Customs Tariff.

4. The first stage shall be governed by the provisions set forth hereinafter.

TITLE I

Trade

Article 3

1. Products originating in Cyprus, shall, on importation into the Community, benefit from the provisions set forth in Annex I.

2. Products originating in the Community shall, on importation into Cyprus, benefit from the provisions set forth in Annex II.

3. The Contracting Parties shall take all appropriate measures, whether general or particular, to ensure fulfilment of the obligations arising out of the Agreement.

They shall refrain from any measure likely to jeopardize the achievement of the aims of the Agreement.

Article 4

Any measure or practice of an internal fiscal nature establishing, whether directly or indirectly, a discrimination between the products of one Contracting Party and like products originating in the other Contracting Party shall be forbidden.

Article 5

The rules governing trade between the Contracting Parties may not give rise to any discrimination between the Member States, or between nationals or companies of these States, nor nationals or companies of Cyprus.

Article 6

To the extent that export duties are levied on products of one Contracting Party exported to the other Contracting Party, such duties shall not be higher than those applicable to products exported to the most favoured third country.

Article 7

The provisions set forth in the Protocol shall determine the rules of origin to be applied to the products covered by the Agreement.

Article 8

1. If one of the Contracting Parties finds that dumping is being practised in its relations with the other Contracting Party, it may, following consultations within the Association Council, have recourse to protective measures against such practices, in accordance with the Agreement relating to the application of Article VI of the General Agreement on Tariffs and Trade.

In case of urgency, such Contracting Party may, after having informed the Association Council, take the provisional measures provided for in the said Agreement. Consultations shall be held on such measures not later than two weeks after their implementation.

2. In the event of measures being taken against bounties and subsidies, the Contracting Parties undertake to comply with the provisions of Article VI of the General Agreement on Tariffs and Trade.

3. Any dumping practices, bounties or subsidies which have been ascertained, and any measures taken against them, shall, at the request of one of the Contracting Parties, give rise to consultation within the Association Council at three-monthly intervals.

Article 9

Payments relating to trade in goods, and the transfer of such payments to the Member State in which the creditor is resident, or to Cyprus, shall be free from any restrictions, to the extent that such transactions fall within the provisions of this Agreement.

Article 10

1. If serious disturbances occur in a sector of Cyprus' economic activity or jeopardize its external financial stability, or if difficulties arise which result in the deterioration of the economic situation of any area of Cyprus, the Republic of Cyprus may take the necessary protective measures.

Such measures and the procedures for applying them shall be notified to the Association Council without delay.

2. If serious disturbances occur in a sector of the economic activity of the Community or of one or more of its Member States, or jeopardize their external financial stability, or if difficulties arise which result in the deterioration of the economic situation of any area of the Community, the latter may take, or may authorize the Member State or States concerned to take, the necessary protective measures.

Such measures and the procedures for applying them shall be notified to the Association Council without delay.

3. For the purpose of implementing paragraphs 1 and 2, the measures selected must, as a matter of priority, be such as would least disturb the functioning of the regime established by this Agreement. Such measures shall not exceed the limits of what is strictly necessary to remedy the difficulties that have arisen.

4. Consultations may be held within the Association Council concerning measures taken pursuant to paragraphs 1 and 2.

Article 11

This Agreement shall not preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, public policy, public security, the protection of health and life of humans, animals or plants, the protection of national treasures possessing artistic, historic, or archaeological value, or the protection of industrial or commercial property. However, such prohibitions or restrictions shall not constitute a means of arbitrary discrimination or a disguised restriction on trade.

TITLE II

General and final provisions

Article 12

1. An Association Council is hereby established, which shall be responsible for the administration of this Agreement and shall supervise its proper implementation. For this purpose, it shall make recommendations. It shall take decisions in the cases provided for under Title II.

2. The Contracting Parties shall keep each other informed and, at the request of either Party, shall hold consultations within the Association Council with a view to the proper implementation of this Agreement.

3. The Association Council shall lay down its rules of procedure in a Decision.

Article 13

1. The Association Council shall consist of the members of the Council and members of the Commission of the European Communities, on the one hand, and of members of the Government of the Republic of Cyprus, on the other.

Members of the Association Council may arrange to be represented, in accordance with the conditions to be laid down in the rules of procedure.

2. The Association Council shall take its decisions by common agreement.

Article 14

1. The Association Council shall be presided in turn by each of the Contracting Parties, in accordance with the provisions to be adopted in the rules of procedure of the Association Council.

2. Meetings of the Association Council shall be convened once a year by its President.

The Association Council shall, in addition, meet whenever circumstances so require, at the request of either of the Contracting Parties, in accordance with the conditions to be laid down in its rules of procedure.

3. The Association Council may decide to set up any committee that can assist it in the discharge of its tasks.

In its rules of procedure, the Association Council shall determine the composition and duties of such committees and how they shall function.

Article 15

This Agreement may be denounced by either Contracting Party, subject to six months' notice in advance being given.

Article 16

This Agreement shall apply on the one hand, to the territories to which the Treaty establishing the European Economic Community applies, and, on the other hand, to the territory of the Republic of Cyprus.

Article 17

Annexes I and II and the Protocol on originating products shall form an integral part of this Agreement.

Article 18

This Agreement shall come into force on the first day of the month following the date on which the Contracting Parties have notified each other that the necessary procedures to this end have been completed.

Article 19

This Agreement is drawn up in duplicate, in the Dutch, English, French, German and Italian languages, each of these texts being equally authentic.

Zu Urkund dessen haben die unterzeichneten Bevollmächtigten ihre Unterschriften unter dieses Abkommen gesetzt. En foi de quoi, les plénipotentiaires soussignés ont apposé leurs signatures au bas du présent accord. In fede di che, i plenipotenziari sottoscritti hanno apposto le loro firme in calce al presente accordo. Ten blijke waarvan de ondergetekende gevolmachtigden hun handtekening onder deze Overeenkomst hebben gesteld. In witness whereof, the undersigned Plenipotentiaries have affixed their signatures below this Agreement. Geschehen zu Brüssel am neunzehnten Dezember neunzehnhundertzweiundsiebzig. Fait à Bruxelles, le dix-neuf décembre mil neuf cent soixante-douze. Fatto a Bruxelles, addì diciannove dicembre millenovecentosettantadue. Gedaan te Brussel, de negentiende december negentienhonderdtwccënzeventig. Done at Brussels on this nineteenth day of December in the year one thousand nine hundred and seventy-two. Im Namen des Rates der Europäischen Gemeinschaften, Pour le Conseil des Comnumautés européennes, Per il Consiglio delle Comunita europee, Voor de Raad der Europese Gemeenschappen, For the Council of the European Communities, Mit dem Vorbehalt, daß für die Europäische Wirtschaftsgemeinschaft erst dann endgültig eine Verpflichtung besteht, wenn sie der anderen Vertragspartei notifiziert hat, daß die durch den Vertrag zur Gründung der Europäischen Wirtschaftsgemeinschaft vorgeschriebenen Verfahren, namentlich die Anhörung des Europäischen Parlaments, stattgefunden haben. Sous réserve que la Communauté économique européenne ne sera définitivement engagée qu'après notification à l'autre partie contractante de l'accomplissement des procédures requises par le traite instituant la Communauté économique européenne et notamment la consultation de l'Assemblée. Con riserva che la Comunità economica europea sarà definitivamente vincolata soltanto dopo la notifica all'altra parte contraente dell'espletamento delle procedure richieste dal trattato che istituisce la Comunità economica europea e, in particolare, dell'avvenuta consultazione del Parlamento europeo. Onder voorbechoud dat de Europese Economische Gemeenschap eerst definitief gebonden zal zijn na kennisgeving aan de andere Overeenkomstsluitende Partij van de vervulling der door her Verdrag tot oprichting van de Europese Economische Gemeenschap vereiste procedures, met name van de raadpleging van het Europese Parlement. Provided that the Community shall be finally bound only after the other Contracting Party has been notified that the procedures required by the Treaty establishing the European Economic Community, and, in particular, consultation of the European Parliament, have been completed. Im Namen der Regierung der Republik Zypern, Pour le gouvernement de la république de Chypre, Per il governo della Repubblica di Cipro, Voor de Regering van de Republiek Cyprus, For the Government of the Republic of Cyprus,

ANNEX 1 IMPLEMENTATION OF ARTICLE 3 (1) OF THE AGREEMENT Article 1 The customs duties applicable on importation into the Community of products originating in Cyprus, other than those falling under Annex II of the Treaty establishing the European Economic Community and other than those mentioned in Lists A and B, of this Annex, shall be those of the Common Customs Tariff reduced by 70 %. Article 2 Within the limits of annual Community tariff quotas, the products listed below, originating in Cyprus, shall, on importation into the Community, benefit from the reductions in customs duties provided for in Article 1. CCT heading No Description of goods Annual Community tariff quota 56.04 Man-made fibres, (discontinuous or waste), carded, combed or otherwise prepared for spinning 70 metric tons 61.01 Men's and boys' outer garments 100 metric tons Article 3 Products referred to in Articles 1 and 2, and originating in Cyprus, shall not, on importation into the Community, be subject to charges having an effect equivalent to customs duties. Article 4 1. Without prejudice to the levying of a variable component, determined in accordance with Articles 6 and 7 of Council Regulation (EEC) No 1059/69 of 28 May 1969 laying down the trading arrangements applicable to certain goods obtained from the processing of agricultural products, the fixed component levied on importation into the Community of products listed below which originate in Cyprus shall be reduced by 70 %. CCT heading No Description of goods 19.03 Macaroni, spaghetti and similar products 19.08 Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion 2. Paragraph 1 above shall be applied in accordance with the terms set out in Article 8. Article 5 1. The following products originating in Cyprus, shall, on entry into the Community pay the Common Customs Tariff duty reduced by 40 %: CCT heading No Description of goods ex ex 08.02 A Fresh oranges ex ex 08.02 B Mandarins and satsumas, fresh; clementines, tangerines and other similar hybrids of citrus fruit, fresh ex ex 08.02 C Fresh lemon 2. During the period of application of the reference price, the provisions of paragraph 1 shall apply provided that, on domestic markets within the Community, the price of citrus fruits imported from Cyprus, after customs clearance, account being taken of adjustment factors for the different classes of citrus fruits and after deduction of transport costs and import charges other than customs duties, shall be at least as high as the reference price for the period in question, increased by the incidence of the Common Customs Tariff on these reference prices and a flat sum of 1.20 units of account per 100 kg. 3. Transport costs and import charges other than customs duties, referred to in paragraph 2, shall be those used for calculating the entry prices referred to in Council Regulation (EEC) No 1035/72 of 18 May 1972 on the common organization of the market in fruit and vegetables. However the Community reserves the right to calculate the amount to be deducted in the case of import charges other than customs duties in such a way as to avoid difficulties which may result from the incidence of those charges on entry prices, depending on origin. 4. Articles 23 to 28 of Council Regulation (EEC) No 1035/72 shall continue to apply. 5. Where, as a consequence of abnormal conditions of competition, the benefits accruing from the provisions of paragraph 1 shall be or shall risk being jeopardized, there may be consultation within the Association Council to consider the problems raised by the situation that has arisen. Article 6 1. The following products, originating in Cyprus, shall on entry into the Community pay the Common Customs Tariff duty reduced by 40 %: CCT heading No Description of goods 08.02 Citrus fruits, fresh or dried: D. Grapefruits and pomelos 2. Where disturbance of the market occurs for products falling within subheading 08.02 D of the Common Customs Tariff, there shall be consultation within the Association Council with a view to appropriate remedies. Article 7 The following product, originating in Cyprus, shall be exempt from payment of customs duty on entry into the Community: CCT heading No Description of goods 12.08 A Carobs Article 8 1. The rates of the Common Customs Tariff duties to be taken into consideration for calculating the reduced duties mentioned in Articles 1, 2, 4, 5 and 6 shall be those effectively applied at any given time vis-à-vis third countries. 2. The reduced duties, calculated in accordance with Articles 1, 2, 4, 5 and 6 shall be applied by rounding to the first decimal point. Article 9 Products originating in Cyprus referred to in this Annex, including products mentioned in List A, shall be imported into the Community free of quantitative restrictions. This provision shall be without prejudice to the rules governing the importation of petroleum products. Article 10 1. In respect of products referred to in this Annex, other than those falling under Annex II of the Treaty establishing the European Economic Community, the Community reserves the right, particularly for the purpose of avoiding certain distortions of competition or the replacement of trade, to amend the system provided for in this Annex, in the event of specific regulations being laid down as a consequence of the implementation of the common agricultural policy. In adopting such Regulations or amending this system, the Community shall take the interests of Cyprus into account. 2. In respect of products referred to in this Annex falling under Annex II of the Treaty establishing the European Economic Community, the Community reserves the right, in the event of the adoption of regulations, to amend the system provided for in this Annex. In adopting such regulations or amending this system, the Community shall take the interests of Cyprus into account. 3. In respect of products referred to in this Annex falling under Annex II of the Treaty establishing the European Economic Community, the Community reserves the right, in the event of the amendment of its regulations, to amend the system provided for in this Annex. In amending this system, the Community shall confer on imports originating in Cyprus a benefit comparable with that provided for in this Annex. 4. Consultations may take place within the Association Council with a view to implementing this Article. Article 11 Products originating in Cyprus referred to in this Annex may not receive a more favourable treatment than that which the Member States apply to each other on the basis of the Treaty establishing the European Economic Community. LIST A relating to products imported into the Community under specific Regulations as a consequence of the implementation of the common agricultural policy, and excluded from the treatment provided for in Article 1 CCT heading No Description of goods 17.02 Other sugars; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel: A. Lactose and lactose syrup: I. Containing in the dry state 99 % or more by weight of pure product B. Glucose and glucose syrup: I. Containing in the dry state 99 % or more by weight of pure product: a) Glucose in white crystalline powder, whether or not agglomerated b) Other ex ex 17.04 Sugar confectionery, not containing cocoa — excluding liquorice extract containing more than 10 % by weight of sugar, but not containing other added substances 18.06 Chocolate and other food preparations containing cocoa 19.01 Malt extract 19.02 Preparations of flour; starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa 19.04 Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches 19.05 Prepared food obtained by the swelling or roasting of cereals or cereal products (puffed rice, cornflakes and similar products) 19.06 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 19.07 Bread, ships' biscuits and other ordinary bakers' wares, not containing sugar, honey, eggs, fats, cheese or fruit ex ex 21.01 Roasted chicory and other roasted coffee substitutes; extracts, essences and concentrates thereof: — Excluding roasted chicory and extracts thereof 21.06 Natural yeasts (active or inactive); prepared baking powder: A. Active natural yeasts: II. Yeasts for making bread ex ex 21.07 Food preparations not elsewhere specified or included, containing sugar, milk products, cereal or cereal products (1) ex ex 22.02 Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetable juices falling within heading No 20.07: — Containing milk or milk fats 29.04 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: C. Polyhydric alcohols: II. Mannitol III. Sorbitol ex ex 35.01 Casein, caseinates and other casein derivatives 35.02 Albumins, albuminates and other albumin derivatives: A. Albumins: II. Other: a) Ovalbumin and lactalbumin: 1. Dried (in sheets, flakes, crystals, powders, etc.) 2. Other 35.05 Dextrins and dextrin glues; soluble or roasted starches; starch glues 38.12 Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries: A. Prepared glazings and prepared dressings: I. With a basis of starchy substances

LIST B relating to Article 1 CCT heading No Description of goods 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than 70 % by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations: A. Light oils: III. For other purposes B. Medium oils: III. For other purposes C. Heavy oils: I. Diesel oils: c) For other purposes II. Fuel oils: c) For other purposes III. Lubricating oils: c) To be mixed in accordance with the terms of Additional Note 7 to this chapter d) For other purposes 27.11 Petroleum gases and other gaseous hydrocarbons: B. Others: I. Commercial propane and butane: c) For other purposes 27.12 Petroleum jelly: A. Crude: III. For other purposes B. Other 27.13 Paraffin wax, micro-crystalline wax, slack wax, ozokerite, lignite wax, peat wax and other mineral waxes, whether or not coloured: B. Other: I. Crude: c) For other purposes II. Other 27.14 Petroleum bitumen, petroleum coke and other residues of petroleum oils or of oils obtained from bituminous minerals: C. Other (1) The description of goods concerns only products which, on importation into the Community, are subject to the charges laid down in the Common Customs Tariff, consisting of: (a) an ad valorem duty, constituting the fixed element of such charge; (b) a variable element.

ANNEX II IMPLEMENTATION OF ARTICLE 3 (2) OF THE AGREEMENT Article 1 The customs duties and taxes having equivalent effect applicable on the importation into Cyprus of products originating in the Community, other than those mentioned in lists A and B, shall be those of the General Customs Tariff of Cyprus reduced by the following percentages and according to the following time table: Time table Rate of reduction — on the date of entry into force of the Agreement 15 % — as from the beginning of the third year 25 % — as from the beginning of the fifth year 35 % Article 2 1. The tariff system applied by the Republic of Cyprus to products originating in the Community may not be less favourable than that applied to products originating in the most favoured third country. 2. Until the end of the fourth year of the Agreement, paragraph 1 shall not be applicable in respect of countries granted preferential treatment by the Republic of Cyprus at the time of entry into force of the Agreement. However, the tariff measures taken by the Republic of Cyprus shall not have the effect of increasing any preference enjoyed by these countries. Article 3 1. The customs duties and taxes having equivalent effect applicable on the importation into Cyprus of products originating in the Community mentioned in List A shall be those of the General Customs Tariff of Cyprus, reduced by the percentages and according to the time table set out in Article 1, provided that such reductions do not exceed the number of points shown under each heading in relation to the General Tariff of Cyprus. 2. For the products mentioned in List B, no tariff reduction shall be made during the first stage of the Agreement. Article 4 1. The rates of duties to be taken into consideration for the purpose of calculating the reduced duties referred to in Article 1 shall be those of the General Tariff of Cyprus effectively applied at any given time vis-à-vis third countries. The reduced duties shall be applied by rounding to the first decimal point. 2. In the event of the introduction or modification of customs duties in the Customs Tariff of Cyprus, or of taxes having equivalent effect, the reduction percentages granted to the Community pursuant to Article 1 shall remain unchanged. Article 5 1. Without prejudice to the right of the Republic of Cyprus to modify the duties in its customs tariff and the taxes having equivalent effect, and notwithstanding Articles 1 and 4, and to the extent that protective measures prove necessary to meet the requirements of its industrialisation and development, the Republic of Cyprus may re-introduce, increase, or establish customs duties. Such customs duties may not exceed a level of 20 % ad valorem, and in certain special and exceptional cases, of 25 ad valorem. Such measures may only be applied to a maximum volume of 10 % of the total value of the imports of Cyprus from the Community during 1971. 2. Such measures may not be taken unless they are necessary to protect, and to further the development of, any new processing industry not existing in Cyprus at the time of entry into force of the Agreement; they shall only be applicable in respect of a specific form of production. 3. Twelve months after the reintroduction, increase or establishment of such customs duties, the Republic of Cyprus shall proceed to an annual tariff reduction of 10 % with regard to imports originating in the Community. 4. The measures referred to in paragraph 1 shall be taken after consultations within the Association Council. Such consultations shall take place at the earliest possible opportunity. Article 6 The Republic of Cyprus shall refrain from introducing new quantitative restrictions and charges having equivalent effect on the importation of products originating in the Community. This provision shall not affect the regulations applicable to the importation of petroleum products. The treatment applied to the Community as regards quantitative restrictions shall be at least as favourable as that applied to the most favoured country. Article 7 1. In respect of products referred to in this Annex other than those falling under Annex II of the Treaty establishing the European Economic Community, the Republic of Cyprus reserves the right, particularly for the purpose of avoiding certain distortions of competition or the replacement of trade, to amend the system provided for in this Annex, in the event of specific regulations being laid down as a consequence of the implementation of its agricultural policy. In adopting such regulations or amending this system, the Republic of Cyprus shall take the interests of the Community into account. 2. In respect of products referred to in this Annex falling under Annex II of the Treaty establishing the European Economic Community, the Republic of Cyprus reserves the right, in the event of the adoption of regulations, to amend the system provided for in this Annex. In adopting such regulations or amending this system, the Republic of Cyprus shall take the interests of the Community into account. 3. In respect of products referred to in this Annex falling under Annex II of the Treaty establishing the European Economic Community, the Republic of Cyprus reserves the right, in the event of the amendment of its regulations, to amend the treatment provided for in this Annex. In amending this system, the Republic of Cyprus shall confer on imports originating in the Community a benefit comparable with that provided for in this Annex. 4. Consultations may take place within the Association Council with a view to implementing this Article. LIST A relating to Article 3 (1) Cyprus Tariff heading (BNT) Description of goods Reduction of the General Tariff expressed in number of points 02.06 Meat and edible meat offals (except poultry liver), salted, in brine, dried or smoked: 10 Bacon 4 Ham and other pigmeat: 29 Other 4 04.02 Milk and cream, preserved, concentrated or sweetened: In liquid or semi-solid form: 11 Cream 4 04.04 Cheese and curd 4 (1) 04.05 Birds' eggs and egg yolks, fresh, dried or otherwise preserved, sweetened or not: In the shell: 19 Other 4 (1) 09.01 Coffee, whether or not roasted or freed of caffeine; coffee husks and skins; coffee substitutes containing coffee in any proportion: Coffee and coffee substitutes containing coffee: 19 Other 8 09.10 Thyme, saffron and bay leaves; other spices 2 16.01 Sausages and the like, of meat, meat offal or animal blood 4 (1) 17.01 Beet sugar and cane sugar, solid 220 mils per 40 okes 17.02 Other sugars; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel: 10 Syrups (beet and cane sugar), edible 8 Other, containing the following percentages by weight of total sugar expressed as sucrose: 91 90 % or over 220 mils per 40 okes 92 70 % or over, but less than 90 % 220 mils per 40 okes 17.04 Sugar confectionery, not containing cocoa: 10 Halva 4 (1) 90 Other 10 17.05 Flavoured or coloured sugars, syrups and molasses, but not including fruit juices containing added sugar in any proportion 10 18.06 Chocolate and other food preparations containing cocoa: Chocolate powder; cocoa powder sweetened: 20 Cocoa paste, sweetened, in bulk or blocks 6 90 Other 10 19.02 Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa: 99 Other 8 19.05 Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, cornflakes and similar products): 90 Other 8 19.08 Pastry, biscuits, cakes and other fine bakers' wares whether or not containing cocoa in any proportion: 10 Biscuits and cakes 8 (1) 20.01 Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard: Vegetables (excluding olives and capers), in airtight containers, as follows: 11 Peas, artichokes, carrots, beans, gherkins, cucumbers, spinach, cauliflower, onions, marrows, beetroot and tomatoes 8 19 Other 4 20.02 Vegetables prepared or preserved otherwise than by vinegar or acetic acid: 50 Peas, artichokes, carrots, beans, gherkins, cucumbers, spinach, cauliflower, onions, marrows, beetroot, and tomatoes, in airtight containers 8 20.06 Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit: 10 Groundnuts and other edible nuts, salted or otherwise processed 8 21.02 Extracts, essences or concentrates, of coffee, tea or mate; preparations with a basis of those extracts, essences or concentrates: 10 Extracts, essences or concentrates, of coffee and preparations with a basis of those extracts, essences or concentrates 8 21.04 Sauces; mixed condiments and mixed seasonings: 10 Tomato sauces and ketchup flavoured salts 8 90 Other 4 21.05 Soups and broths, in liquid, solid or powder form: 99 Other 6 21.07 Food preparations not elsewhere specified or included: 10 Saccharin tablets (consisting of saccharin in an excipient), and similar sweetening substances £ 0,260 mils per oke 20 Ice cream, ice cream powder and other preparations suitable for the manufacture of ice cream 4 (1) 30 Table jellies 6 Other: 99 Other 4 22.01 Waters, including spa waters and aerated waters; ice and snow. 10 Waters, including spa waters and aerated waters 4 22.02 Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetable juices falling within heading No 20.07 4 22.03 Beer made from malt 120 mils per gallon 22.04 Grape must, in fermentation or with fermentation arrested otherwise than by the addition of alcohol 100 mils per gallon 22.05 Wine of fresh grapes; grape must with fermentation arrested by the addition of alcohol: 10 Sparkling wine 250 mils per gallon 90 Other 225 mils per gallon 22.06 Vermouths and other wines of fresh grapes, flavoured with aromatic extracts 225 mils per gallon 22.07 Other fermented beverages (for example, cider perry and mead) 110 mils per galon 22.08 Ethyl alcohol or neutral spirits, undenatured, of a strength of 140o proof or higher; denatured spirits (including ethylalcohol and neutral spirits) of any strength £ 1 000 mils per gallon 22.09 Spirits (other than those of heading No 22.08); liqueurs and other spirituous beverages, compound alcoholic preparations (known as ‘concentrated extracts’ for the manufacture of beverages: 10 In bottle, of a strength not exceeding 80 % of proof spirit £ 1 000 mils per gallon 90 Other £ 1 000 mils per proof gallon 22.10 Vinegar and substitutes of vinegar 8 24.01 Unmanufactured tobacco; tobacco refuse: 10 Oriental type (Turkish, Greek and similar types) 50 mils per oke 90 Other 50 mils per oke 24.02 Manufactured tobacco; tobacco extracts and essences: 10 Cigars and cheroots, including the weight of bands and tubes 250 mils per oke 20 Cigarettes, including the weight of cigarette paper, mouth pieces and filters Other: 250 mils per oke or 250 mils per 1 000 cigs 91 Tobacco essences, tobacco extracts and tobacco sauce 8 92 Hookah tobacco (‘tumbeki’); snuff 100 mils per oke 99 Other, including pipe and chewing tobacco 150 mils per oke 25.01 Common salt (including rock salt, sea salt and table salt); pure sodium chloride; salt liquors; sea water: 90 Other 10 (1) 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than 70 % by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations: Lubricating oils and greases: 41 Oils 1 Other: 91 Brake liquids, hydraulic 4 99 Other 1 32.09 Varnishes and lacquers; distempers; prepared water pigments of the kind used for finishing leather; paints and enamels; pigments in linseed oil, white spirit, spirits of turpentine, varnish or other paint or enamel media, stamping foils; dyes in forms or packings of a kind sold by retail: 10 Distempers 4 90 Other 1 32.12 Glaziers' putty; grafting putty; painters' fillings, and stopping, sealing and similar mastics, including resin mastics and cements 1 33.06 Perfumery, cosmetics and toilet preparations: 90 Other 40 34.01 Soap, including medicated soap: 90 Other 8 34.02 Organic surface-active agents; surface-active preparations and washing preparations, whether or not containing soap: 10 Surface-active preparations and washing preparations whether or not containing soap 8 34.05 Polishes and creams, for footwear, furniture or floors, metal polishes, scouring powders and similar preparations, but excluding prepared waxes falling within heading No 34.04 8 34.06 Candles, tapers, night-lights and the like: 10 Candles of all types 4 36.01 Propellent powders: 90 Other 15 36.04 Percussion and detonating caps; igniters; detonators: 10 Percussion caps 15 36.05 Pyrotechnic articles (for example, fireworks, railway fog signals amorces, rain rockets): 10 Fireworks 8 36.06 Matches (excluding Bengal matches): 10 In boxes exceeding 50 but not exceeding 65 matches in each box 190 mils per gross boxes 90 Other 20 mils per 1 000 matches 37.01 Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or cloth: 90 Other 10 37.02 Film in rolls, sensitized, unexposed, perforated or not: 90 Other (including media prepared for recording) 10 37.03 Sensitized paper, paperboard and cloth, unexposed or exposed but not developed: 90 Other 10 37.06 Cinematograph film exposed and developed, consisting only of sound track, negative or positive: 10 Of over 16 mm width 165 mils per 100 feet or part thereof 37.07 Other cinematograph film exposed and developed, whether or not incorporating sound track, negative or positive: 10 Of over 16 mm width 165 mils per 100 feet or part thereof 39.07 Articles of materials of the kinds described in headings Nos 39.01 to 39.06: 11 Lavatory seats and covers, baths and chamber pots 8 92 Sanitary fixtures and fittings: Lavatory seats and covers, baths and chamber pots 8 93 Other articles: Beads, imitation pearls, imitation precious stones and other articles of personal adornment 8 96 Decorative articles for domestic use; jewel boxes, bombonieres, lipstick holders, and similar articles: Other articles for domestic use 8 42.02 Travel goods (for example, trunks, suitcases, hat-boxes, travelling bags, rucksacks), shopping bags, handbags, satchels, brief-cases, wallets, purses, toilet cases, tool-cases, tobacco pouches, sheaths, cases, boxes (for example, for arms, musical instruments, binoculars, jewellery, bottles, collars, footwear, brushes) and similar containers, of leather or of composition leather, of vulcanized fibre, of artificial plastic sheeting, of paperboard or of textile fabric: 29 Other 8 90 Other articles 8 42.03 Articles of apparel and clothing accessories, of leather or of composition leather: 10 Coats and other clothing 9 Clothing accessories: 21 Gloves and mittens 9 22 Ties and cravats 9 (1) 90 Other 9 42.05 Other articles of leather or of composition leather: 10 Fancy goods 8 90 Other 8 44.13 Wood (including blocks, strips and friezes for parquet or wood block flooring, not assembled) planed, tongued, grooved, rebated, chamfered, V-jointed, centre V-jointed, beaded, centre beaded or the like, but not further manufactured: 10 Blocks, strips and friezes for parquet or wood block flooring, not assembled 8 (1) 44.15 Plywood, blockboard, laminboard, battenboard and similar laminated wood products (including veneered panels and sheets); inlaid wood and wood marquentry: 10 Strips, parquet 8 (1) 44.23 Builders' carpentry and joinery (including prefabricated and sectional buildings and assembled parquet flooring panels): 20 Assembled parquet flooring panels 8 (1) 90 Other 8 46.03 Basketwork, wickerwork and other articles of plaiting materials, made directly to shape; articles made up from goods falling within heading No 46.01 or 46.02; articles of loofah: 20 Shopping bags, travelling bags, travelling cases and similar articles 8 48.16 Boxes, bags and other packing containers, of paper or paperboard: 20 Cigarette packets 8 48.18 Registers, exercise books, note books, memorandum blocks, other books, receipt books, diaries, blotting pads, binders (loose-leaf or other), file covers and other stationery of paper or paperboard; sample and other albums and book covers, of paper or paperboard 8 48.19 Paper or paperboard labels, whether or not printed or gummed: 90 Other 8 49.07 Unused postage, revenue and similar stamps of current or new issue in the country to which they are destined; stamp-impressed paper; bank notes, stock, share and bond certificates and similar documents of title; cheque books: 90 Other 8 49.09 Picture postcards, Christmas and other picture greeting cards, printed by any process with or without trimmings 8 49.10 Calendars of any kind, of paper of paperboard, including calendar blocks 8 49.11 Other printed matter, including printed pictures and photographs: 90 Other 8 55.08 Terry towelling and similar terry fabrics, of cotton: 90 Other 8 (1) 58.02 Other carpets, carpeting, rugs, mats and matting, and ‘kelem’, ‘Schumaks’ and ‘Keramnie’ rugs and the like (made up or not): 10 Bath-mats 8 58.09 Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), figured; hand or mechanically made lace, in the piece, in strips or in motifs: 20 Other mechanically made lace, and all handmade lace in the piece, in strips or in motifs 8 58.10 Embroidery, in the piece, in strips or in motifs: 90 Other 8 60.01 Knitted or crocheted fabric, not elastic or rubberized: 90 Other 10 60.03 Stockings, under stockings, socks, ankle-socks, sockettes and the like, knitted or crocheted, not elastic or rubberized: 20 Stockings (except children's) containing not less than 75 % by weight of silk or man-made fibre, finished or unfinished 9 (1) 30 Socks (except children's) containing not less than 75 % by weight of wool, silk or man-made fibre, finished or unfinished 9 (1) 40 Other stockings and socks (except children's); children's stockings and socks containing not less than 75 % by weight of wool; silk or man-made fibre 9 (1) 90 Other 9 (1) 60.04 Undergarments, knitted or chrocheted, not clastic or rubberized: 10 Shirts and pyjamas 9 (1) Other: 91 Children's wear 9 (1) 92 Other containing not less than 75 % by weight of silk or man-made fibre 9 (1) 99 Other 9 (1) 60.05 Outer garments and other articles, knitted or crocheted, not elastic or rubberized: 10 Jumpers, sweaters, cardigans, pullovers and blouses 9 (1) Dressing gowns, robes (lounging and bath) bed jackets, negligés and similar indoor wear; swimwear: 21 Children's 9 (1) 22 Other containing not less than 75 % by weight of silk or man-made fibre 9 (1) 29 Other 9 (1) 90 Other 9 60.06 Knitted or crocheted fabric and articles thereof, elastic or rubberized (including elastic knee-caps and elastic stockings): 30 Gloves, mittens and mitts; clothing, outer 9 90 Other 9 61.01 Men's and boys' outer garments: 11 Children's 9 (1) 12 Other, containing not less than 75 % by weight of silk or man-made fibre 9 (1) 19 Other 9 20 Coats, jackets, slacks, suits, trousers, blazers and jumpers 9 (1) 90 Other 9 61.02 Women's, girls' and infants' outer garments: dressing gowns, bath robes, négligés, bed jackets and similar indoor wear; swimwear: 11 Children's 9 (1) 12 Other, containing not less than 75 % by weight of silk or man-made fibre 9 (1) 19 Other 9 20 Coats, jackets, slacks, suits, dresses, trousers, blazers and jumpers 9 (1) 90 Other 9 61.03 Men's and boys' under garments, including collars, shirt fronts and cuffs: 10 Shirts and pyjamas 9 (1) 61.04 Women's, girls' and infants' under garments: 10 Shirts and pyjamas 9 (1) 61.05 Handkerchiefs 9 61.06 Shawls, scarves, mufflers, mantillas, veils and the like: 10 Headcloths 9 (1) 90 Other 9 61.07 Tics, bow tics and cravats 9 (1) 61.09 Corsets, corset-belts, suspender belts, brassieres, braces suspenders, garters and the like (including such articles of knitted or crocheted fabric), whether or not elastic: 10 Brassieres 9 (1) 90 Other 9 62.01 Travelling rugs and blankets: 90 Other 8 62.02 Bed linen, table linen, toilet linen and kitchen linen; curtains and other furnishing articles: Bed, table, toilet and kitchen linen: 11 Made directly of lace without cutting or sewing 8 12 Embroidered 8 13 Hand, face and bath towels, tablecloths, table and kitchen towels and napkins 8 (1) 62.05 Other made up textile articles (including dress patterns): 10 Watch straps; boot, shoe, corset, etc., laces with fitted ends 9 64.01 Footwear with outer soles and uppers of rubber or artificial plastic material: 91 Children's (French sizes 18—33 1/2) 10 (1) 99 Other 10 (1) 64.02 Footwear with outer soles of leather or composition leather; footwear (other than footwear falling within heading No 64.01) with outer soles of rubber or artificial plastic material: Slippers and house footwear other than with uppers of rubber: 11 Children's (French sizes 18—33 1/2) 5 (1) 19 Other 5 (1) Other footwear with uppers wholly or mainly of leather: 22 Men's (French sizes 38—47) except miners' footwear of subheading No 64.02.21 5 (1) 23 Women's (French sizes 34—42) except miners' footwear of subheading No 64.02.21 5 (1) 24 Boys' and girls' (French sizes 34—38 1/2) 5 (1) 29 Children's (French sizes 18—33 1/2) 5 (1) Other with uppers wholly or mainly of textile material: 31 Children's (French sizes 18—33 1/2) 5 (1) 39 Other 5 (1) Other: 91 Children's (French sizes 18—33 1/2) 10 (1) 99 Other 10 (1) 64.03 Footwear with outer soles of wood or cork: Slippers and house footwear, other than with uppers of rubber: 11 Children's (French sizes 18—33 1/2) 5 (1) 19 Other 5 (1) Other footwear with uppers wholly or mainly of leather: 22 Men's (French sizes 38—47), except miners' footwear of subheading No 64.03.21 5 (1) 23 Women's (French sizes 34—42), except miners' footwear of subheading No 64.03.21 5 (1) 24 Boys' and girls' (French sizes 34—38 1/2) 5 (1) 29 Children's (French sizes 18—33 1/2) 5 (1) Other with uppers wholly of textile material: 31 Children's (French sizes 18—33 1/2) 5 (1) 39 Other 5 (1) Other: 91 Children's (French sizes 18—33 1/2) 10 (1) 99 Other 10 (1) 64.04 Footwear with outer soles of other materials: Slippers and house footwear, other than with uppers of rubber: 11 Children's (French sizes 18—33 1/2) 5 (1) 19 Other 5 (1) Other footwear with uppers wholly or mainly of leather: 22 Men's (French sizes 38—47), except miners' footwear of subheading No 64.04.21 5 (1) 23 Women's (French sizes 34—42), except miners' footwear of subheading No 64.04.21 5 (1) 24 Boys' and girls' (French sizes 34—38 1/2) 5 (1) 29 Children's (French sizes 18—33 1/2) 5 (1) Other, with uppers wholly or mainly of textile material: 31 Children's (French sizes 18—33 1/2) 5 (1) 39 Other 5 (1) Other: 91 Children's (French sizes 18—33 1/2) 10 (1) 99 Other 10 (1) 64.05 Parts of footwear (including uppers, in-soles and screw-on heels) of any material except metal: 10 Heels and soles of natural leather 8 20 Prepared parts of footwear (excluding heels of all materials and soles of natural leather) 8 65.04 Hats and other headgear, plaited or made from plaited or other strips of any material, whether or not lined or trimmed 9 65.05 Hats and other headgear (including hair nets) knitted or crocheted, or made up from lace, felt or other textile fabric in the piece (but not from strips), whether or not lined or trimmed 9 65.06 Other headgear, whether or not lined or trimmed: 90 Other 9 68.02 Worked monumental or building stone, and articles thereof (including mosaic cubes), other than goods falling within heading No 68.01 or within chapter 69: 10 Worked monumental or building stone, including tombstones and marble; sanitary articles 8 20 Articles of furniture 8 69.12 Tableware and other articles of a kind commonly used for domestic or toilet purposes, of other kinds of pottery: 91 Other: 8 Of ordinary baked clay 69.13 Statuettes and other ornaments, and articles of personal adornment; articles of furniture: 10 Decorative plates, pots, urns and vases, statues and statuettes, cigarette cases and similar decorative articles, other than of ordinary baked clay 69.14 Other articles: 10 Of ordinary baked clay 8 70.13 Glassware (other than articles falling within heading No 70.19) of a kind commonly used for table, kitchen, toilet or office purposes, for indoor decoration, or for similar use: 90 Other 8 71.12 Articles of jewellery and parts thereof, of precious metal or rolled precious metal 8 71.13 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or rolled precious metal, other than goods falling within heading No 71.12: 10 Silver tableware not incorporating precious or semi-precious stones 8 90 Other 8 71.14 Other articles of precious metal or rolled precious metal 8 71.15 Articles consisting of, or incorporating, pearls, precious or semi-precious stones (natural, synthetic or reconstructed) 8 71.16 Imitation jewellery 8 73.18 Tubes and pipes and blanks therefor, of iron (other than of cast iron) or steel, excluding high-pressure hydro-electric conduits: 92 Black welded of an internal diameter of 1/2 to 1 inch 8 (1) 93 Galvanized welded of an internal diameter of 1/2 to 1 inch 8 (1) 73.27 Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials, of iron or steel wire: 20 Wire fencing, wire netting 8 73.28 Articles of a kind commonly used for domestic purposes, builders' sanitary ware for indoor use, and parts of such articles and ware of iron or steel: Domestic articles and parts thereof: 12 Buckets 8 76.15 Articles of a kind commonly used for domestic purposes, builders' sanitary ware for indoor use, and parts of such articles and ware of aluminium: Household utensils, as follows: 12 Buckets 8 83.03 Safes, strong-boxes, armoured or reinforced strong-rooms, strong-room linings and strong-room doors, and cash and deed boxes and the like, of base metals 8 83.13 Stoppers, crown corks, bottled caps, capsules, bung covers, seats and plombs, case corner protectors and other packing accessories, of base metal: 10 Crown corks; bottle stoppers 8 (1) 84.15 Refrigerators and refrigerating equipment (electric and other): 90 Domestic refrigerators 8 84.40 Machinery for washing, cleaning, drying, bleaching, dyeing, dressing, finishing or coating textile yarns, fabrics or made-up textile articles (including laundry and dry-cleaning machinery); fabric folding, reeling or cutting machines; machines of a kind used in the manufacture of linoleum or other floor coverings for applying the paste to the base fabric or other support; machines of a type used for printing a repetitive design, repetitive words or overall colour on textiles, leather, wallpaper, wrapping paper, linoleum or other materials, and engraved or etched plates, blocks or rollers therefor: 90 Domestic washing machines 8 85.04 Electric accumulators: 10 Other than traction type, for motor vehicles 8 85.06 Electromechanical domestic appliances, with self-contained electric motor 8 85.14 Microphones and stands therefor; loudspeakers; audio-frequency electric amplifiers: 90 Other 8 85.15 Radiotelegraphic and radiotelephonic transmission and reception apparatus; radio-broadcasting and television transmission and reception apparatus (including those incorporating gramophones) aid television cameras; radio-navigational apparatus, radar apparatus and radio remote control apparatus: 90 Other, including parts for television broadcast receivers 8 85.19 Electrical apparatus for making and breaking electrical circuits, for the protection of electrical circuits, or for making connections to or in electrical circuits (for example switches, relays, fuses, lighting arresters, surge suppressors, plugs, lampholders, terminals, terminal strips and junction boxes); resistors, fixed or variable (including potentiometers), other than heating resistors; switch boards (other than telephone switchboards) and control panels: Apparatus for making connections to or in electrical circuit resistors: 91 For radio and television receivers 8 85.21 Thermionic, cold-cathode and photo-cathode valves and tubes (including vapour or gas filled valves and tubes, cathode-ray tubes, television camera tubes and mercury arc rectifying valves and tubes); photocells; mounted transistors and similar mounted devices incorporating semi-conductors; mounted piezo electric crystals: 90 Other 8 87.02 Motor vehicles for the transport of persons, goods or materials (including sports motor vehicles other than those of heading No 87.09): Passenger motor cars not including public service type vehicles: 19 Other 15 90.02 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked: 20 For projectors (image and visual beam) 10 For photographic and cinematographic apparatus and appliances: 39 Other 1O 90.07 Photographic cameras; photographic flashlight apparatus 10 90.08 Cinematographic cameras, projectors, sound recorders and sound reproducers; any combination of these articles: 90 Other 10 90.09 Image projectors (other than cinematographic projectors); photographic (except cinematographic) enlargers and reducers: 90 Other 10 90.10 Apparatus and equipment of a kind used in photographic or cinematographic laboratories, not falling within any other heading in this chapter; photo-copying apparatus (contact type); spools or reels, for films, screens for projectors: 90 Other 10 90.14 Surveying (including photogrammetrical surveying), hydrographic, navigational, meteorological, hydrological and geophysical instruments; compasses; range finders: 10 Range finders, photographic 10 90.25 Instruments and apparatus for physical or chemical analysis (such as polarimeters, refractometers, spectrometers, gas analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like (such as viscometers, porosimeters, expansion meters); instruments and apparatus for measuring or checking quantities of heat, light or sound (such as photometers — including exposure meters, —calorimeters); microtomes: 20 Photographic and cinematographic exposure meters 10 91.01 Pocket-watches, wrist-watches and other watches, including stop-watches 8 91.02 Clocks with watch movements (excluding clocks of heading No 91.03) 8 91.03 Instrument panel clocks and clocks of a similar type, for vehicles, aircraft or vessels 8 91.04 Other clocks 8 91.05 Time of day recording apparatus; apparatus with clock or watch movement (including secondary movement) or with synchronous motor, for measuring, recording or otherwise indicating intervals of time: 90 Other 8 91.07 Watch movements (including stop-watch movements), assembled 8 91.08 Clock movements, assembled 8 91.09 Watch cases and parts of watch cases, including blanks thereof 8 91.10 Clock cases and cases of similar type for other goods of this Chapter and parts thereof 8 91.11 Other clock and watch parts 8 92.11 Gramophones, dictating machines and other sound recorders and reproducers, including record players and tape decks, with or without sound-heads; television image and sound recorders and reproducers, magnetic: 90 Other 8 92.12 Gramophone records and other sound or similar recordings; matrices for the production of records, prepared record blanks, film for mechanical sound recording, prepared tapes, wires, strips and like articles of a kind commonly used for sound or similar recording: 90 Other 8 92.13 Other parts and accessories or apparatus falling within heading No 92.13: 90 Other 8 93.04 Other firearms, including very light pistols, pistols and revolvers for firing blank ammunition only, line-throwing guns and the like: 20 Shotguns 8 (1) 93.07 Bombs, grenades, torpedoes, mines, guided weapons and missiles and similar munitions of war, and parts thereof; ammunition and parts thereof, including cartridge wads; lead shot prepared for sporting ammunition: 10 Sporting ammunition 15 94.01 Chairs and other seats (other than those falling within heading No 94.02), whether or not convertible into beds, and parts thereof: Other: 91 Of wood 8 99 Other 8 94.03 Other furniture and parts thereof: Other: 91 Of wood 8 99 Other 8 94.04 Mattress supports; articles of bedding or similar furnishing fitted with springs or stuffed or internally fitted with any material or of expanded, foam or sponge rubber or expanded, foam or sponge artificial plastic material, whether or not covered (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows): 90 Other 8 96.01 Brooms and brushes, consisting of twigs or other vegetable materials merely bound together and not mounted in a head (for example, besoms and whisks), with or without handles: 10 Brooms wholly or partly made from broom-corn; brushes, sweeping, wholly or partly made of vegetable fibres 8 96.02 Other brooms and brushes (including brushes of a kind used as parts of machines); paint rollers, squeegees (other than roller squeegees) and mops: 20 Mops and mop heads 8 97.01 Wheeled toys designed to be ridden by children (for example, toy bicycles and tricycles and pedal motor-cars); dolls' prams and dolls' push chairs 8 97.02 Dolls 8 97.03 Other toys, working models of a kind used for recreational purposes 8 97.04 Equipment for parlour, table and funfair games for adults or children (including billiard tables and pintables and table-tennis requisites): 10 Playing cards £ 0.025 mils per pack 90 Other 8 98.01 Buttons and button moulds, studs, cuff-links and press-fasteners, including snap-fasteners and press-studs; blanks and parts of such articles: 90 Other 8 98.02 Slide fasteners and parts thereof: 90 Other 8 (1) 98.03 Fountain pens, stylograph pens and pencils (including ballpoint pens and pencils) and other pens, pen-holders, pencil holders and similar holders, propelling pencils and sliding pencils; parts and fittings thereof, other than those falling within heading No 98.04 or 98.05: 10 Of precious metals 8 Note: 1 oke = 2,80 lbs. LIST B relating to paragraph 2 of Article 3 Cyprus Tariff heading Description of goods 01.05.10 Day-old chicks 03.01.10 Fry fish (‘marida’) during the period from October to March, both inclusive 07.01.90 Other 07.02 Vegetables (whether or not cooked), preserved by freezing 07.03.90 Other 07.04 Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder, but not further prepared 08.01.10 Bananas, fresh 08.01.20 Coconuts, Brazil nuts, cashew nuts, fresh or dried 08.01.90 Other dried fruit 08.03.90 Dried figs 08.04.90 Dried grapes 08.05 Nuts other than those falling within heading No 08.01, fresh or dried, shelled or not 08.12 Fruit, dried, other than that falling within heading No 08.01, 08.02, 08.03, 08.04 or 08.05 11.01.11 Plain flour with no added substance, in containers of not less than 20 okes gross weight 11.01.19 Other 11.01.90 Other 11.02.10 Groats and meal of wheat or of meslin 11.02.20 Cereal, groats and meal, other 11.03 Flours of the leguminous vegetables falling within heading No 07.05 12.01.10 Groundnuts (peanuts) 12.01.20 Sesame seed 12.02.10 Groundnut meal 13.02.10 Mastic gum or resin 15.02 Unrendered fats of bovine cattle, sheep or goats; tallow (including ‘premier jus’) produced from those fats 15.03 Lard stearin, eleostearin and tallow stearin, lard oil, oleo-poil and tallow oil, not emulsified or mixed or prepared in any way 15.04 Fats and oils, of fish and marine mammals, whether or not refined 15.05 Wool grease and fatty substances derived therefrom (including lanolin) 15.06 Other animal oils and fats (including meat's-foot oil and fats from bones or waste) 15.07.19 Other 15.07.99 Other 15.09 Degras 15.13.10 Margarine 16.02.90 Other 18.05.10 In retail packages 18.06.11 In retail packages 19.03 Macaroni, spaghetti and similar products 20.01.20 Vegetables (excluding olives and capers), not in airtight containers 20.02.29 Other 20.02.99 Other 20.07.11 Without added sugar, in containers other than for retail sale 21.07.49 Other, preserved by freezing 27.07.10 Benzole, xylole, and solvent naphtha 27.09.90 Other 27.10.10 Petroleum partly refined, including topped crudes 27.10.21 Aviation spirit 27.10.29 Other 29.01.10 Benzene, xylene (mixed isomers); pentanes, hexanes, heptanes, octanes, octadecanes 29.16.10 Citric acid 35.05.20 Laundry starch in retail packages 35.05.90 Other 37.05.10 Film and slides 38.09.10 Wood tar and wood creosote 38.10.20 Wood and vegetable pitch 38.11.11 In liquid form or in self-sprayers (aerosols) 38.11.19 Other 44.03.20 Pit-props 44.04.10 Pit-props and other mine timber 44.07 Railway or tramway sleepers of wood 44.22.20 Barrels of a capacity not exceeding ten okes 44.25.20 Boot and shoe lasts 48.07.92 Packing and wrapping paper, including wrapping tissue, lithographed, illustrated or otherwise printed, other than impregnated or coated 48.16.10 Two-ply (or more) paper bags of an area not less than 1,5 ft2 73.18.23 Black, welded, of an internal diameter of one to four inches (both inclusive) 73.18.24 Galvanized welded of an internal diameter of one to four inches (both inclusive) 73.23.11 73.23.19 73.31.10 Wire nails 73.36.10 Space gas heaters 73.36.20 Stoves for bath-geysers 73.36.90 Other 73.39.10 Iron or steel wool 74.14.10 Wire nails 74.17 Cooking and heating apparatus of a kind used for domestic purposes, not electrically operated, and parts thereof, of copper 75.06.50 Cooking and heating apparatus of a kind used for domestic purposes, not electrically operated, and parts thereof 75.06.91 Wire nails 76.02.10 Bars, rods, angles, shapes and sections, polished or anodized 76.15.20 Cooking and heating apparatus of a kind used for domestic purposes, not electrically operated, and parts thereof, 76.16.21 Wire nails 84.17.90 Instantaneous or storage water heaters, non-electrical 84.56.10 Concrete mixers of a capacity 10 ft3 or less 85.12.20 Space heaters 85.12.30 Stoves, ovens, grills, grates, ranges and the like; other water heaters (1) For the following headings, the reduction in the specific duty shall not in each case exceed: 04.04: 10 mils per oke 62.02.13: 100 mils per oke 04.05.19: 5 mils per dozen 64.01.91: 10 mils per pair 16.01: 15 mils per oke 64.01.99: 15 mils per pair 17.04.10: 15 mils per oke 64.02.11: 20 mils per pair 19.08.10: 10 mils per oke 64.02.19: 30 mils per pair 21.07.20: 10 mils per oke 64.02.22: 100 mils per pair 25.01.90: 240 mils per 40 okes 64.02.23: 100 mils per pair 42.03.22: 250 mils per dozen 64.02.24: 50 mils per pair 44.13.10: 15 mils per square foot 64.02.29: 30 mils per pair 44.15.10: 15 mils per square foot 64.02.31: 10 mils per pair 44.23.20: 15 mils per square foot 64.02.39: 15 mils per pair 55.08.90: 100 mils per oke 64.02.91: 10 mils per pair 60.03.20: 250 mils per dozen pairs 64.02.99: 15 mils per pair 60.03.30: 120 mils per dozen pairs 64.03.11: 20 mils per pair 60.03.40: 120 mils per dozen pairs 64.03.19: 30 mils per pair 60.03.90: 120 mils per dozen pairs 64.03.22: 100 mils per. pair 60.04.10: 180 mils per oke 64.03.23: 100 mils per pair 60.04.91: 180 mils per oke 64.03.24: 50 mils per pair 60.04.92: 240 mils per dozen or 180 mils per oke 64.03.29: 30 mils per pair 64.03.31: 10 mils per pair 60.04.99: 180 mils per oke 64.03.39: 15 mils per pair 60.05.10 250 mils per oke 64.03.91: 10 mils per pair 60.05.21: 180 mils per oke 64.03.99: 15 mils per pair 60.05.22: 240 mils per dozen or 180 mils per oke 64.04.11: 20 mils per pair 64.04.19: 30 mils per pair 60.05.29: 180 mils per oke 64.04.22: 100 mils per pair 61.01.11: 180 mils per oke 64.04.23: 100 mils per pair 61.01.12: 240 mils per dozen or 180 mils per oke 64.04.24: 50 mils per pair 61.01.20: 250 mils per oke 64.04.29: 30 mils per pair 61.02.11: 180 mils per oke 64.04.31: 10 mils per pair 61.02.12: 240 mils per dozen or 180 mils per oke 64.04.39: 15 mils per pair 64.04.91: 10 mils per pair 61.02.20: 250 mils per oke 64.04.99 15 mils per pair 61.03.10: 180 mils per oke 73.18.92: 4 mils per oke 61.04.10: 180 mils per oke 73.18.93: 4 mils per oke 61.06.10: 250 mils per dozen 83.13.10: 6 mils per gross 61.07: 250 mils per dozen 93.04.20: 3 000 mils each 61.09.10: 100 mils per dozen 98.02.90: 5 mils per yard

EN Europeiska unionens officiella tidning L 133/37

PROTOCOL

concerning the definition of the concept of ‘originating’ products and methods of administrative cooperation

TITLE I

Definition of the concept of ‘originating’ products

Article 1

For the purpose of implementing the Agreement establishing an Association between the European Economic Community and the Republic of Cyprus, the following products shall be considered as:

1. products originating in the Community, provided that they have been transported to Cyprus directly, within the meaning of Article 5: (a) products wholly obtained in the Member States; (b) products obtained in the Member States, in the manufacture of which products other than those referred to in (a) above are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in Cyprus;

2. products originating in Cyprus, provided that they have been transported to the importing Member State directly, within the meaning of Article 5: (a) products wholly obtained in Cyprus; (b) products obtained in Cyprus, in the manufac- ture of which products other than those referred to in (a) above are used, provided that the said products have undergone suf- ficient working or processing within the meaning of Article 3. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in the Community. The products listed in List C shall be temporarily excluded from the scope of this Protocol.

Article 2

The following shall be considered as wholly obtained either in the Member States or in Cyprus, within the meaning of Article 1,1 (a) and 2 (a):

(a) mineral products extracted from their soil or from their sea or ocean bed;

(b) vegetable products harvested there;

(c) live animals born and raised there;

(d) products from live animals;

(e) products from hunting and fishing conducted there;

(f) products of sea fishing and other products taken from the sea by their vessels;

(g) products made aboard their factory ships exclusively from products referred to in (f);

(h) used articles collected there fit only for the recovery of raw materials;

(i) waste and scrap resulting from manufacturing operations conducted there;

(j) goods produced there exclusively from products specified in (a) to (i).

Article 3

For the purpose of implementing Article 1, 1 (b) and 2 (b), the following shall be considered as sufficient working or processing:

(a) working or processing as a result of which the goods obtained receive a classification under a tariff heading other than that covering each of the products worked or processed, except, however, working or processing appearing in List A, where the special provisions of that list apply;

(b) working or processing appearing in List B.

‘Tariff headings’ shall mean the headings in the Brussels Nomenclature for the Classification of Goods in Customs Tariffs.

Article 4

Where the Lists A and B referred to in Article 3 provide that the goods obtained in a Member State or in Cyprus shall be considered as originating there only if the value of the products worked or processed does not exceed a given percentage of the value of the goods obtained, the value to be taken into consideration for determining such percentage shall be:

— on the one hand: — as regards products whose importation can be proved: their customs value at the time of importation; — as regards products of undetermined origin: the earliest ascertainable price paid for such products in the territory of the State where manufacture takes place;

— on the other hand: — the ex-factory price of the goods obtained, less internal taxes refunded or refundable on exportation.

Article 5

The following shall be considered as transported directly from the exporting Member State to Cyprus or from Cyprus to the importing Member State:

(a) goods transported without passing through territory other than that of Contracting Parties;

(b) goods transported through territories other than those of Contracting Parties, or transhipped in such territories, if the passage in such territories or the transhipment is covered by a single transport document drawn up in a Member State or in the Republic of Cyprus.

Transhipments carried out in the ports of territories other than those of Contracting Parties shall not be considered as interrupting direct transport if such transhipments are caused by force-majeure or are the result of events at sea.

TITLE II

Methods of administrative cooperation

Article 6

‘Originating’ products within the meaning of this Protocol shall, in the importing Member State or in Cyprus, benefit from the provisions of the Agreement, upon submission of an A.CY.1 movement certificate issued by the customs authorities of the Republic of Cyprus or the customs authorities of the exporting Member State.

However, products sent by post (including parcels) shall, provided that the consignments contain only ‘originating’ products and that the value does not exceed one thousand units of account per consignment, benefit from the provisions of the Agreement in the Member State or in Cyprus, on the presen- tation of form A.CY.2, subject to each parcel bearing the label contained in Part 2 of this form.

Article 7

Movement certificate A.CY.1 shall be issued only on application being made in writing by the exporter, on the form prescribed for this purpose.

Article 8

The A.CY.1 movement certificate shall be issued by the customs authorities of the exporting State when the goods to which it relates are exported. It shall be made available to the exporters as soon as actual exportation has been effected or ensured.

In exceptional circumstances, an A.CY.1 movement certificate may also be issued after the exportation of the goods to which it refers, if it was not submitted at the time of such exportation because of errors or involuntary omissions or special circumstances. In this case, the certificate shall bear a special reference to the conditions in which it was issued.

An A.CY.1 movement certificate may be issued only where it can serve as documentary evidence for the purpose of implementing the preferential treatment provided for in the Agreement.

Article 9

Movement certificates A.CY.1 must be submitted, within four months from the date of issue by the customs authorities of the exporting Member State, to the customs authorities of the importing Member State where the goods are delivered.

Article 10

Movement certificates A.CY.1 must be made out on a form of which a specimen appears in Annex V. They shall be drawn up in one of the languages in which the Agreement is drawn up, in accordance with the provisions of the national law of the exporting State. They shall be typewritten or hand-written; in the latter case, they shall be completed in ink and in capital letters.

Each certificate shall measure 210 × 297 mm. The paper used must be white sized writing paper not containing mechanical pulp and weighing not less than 64 g/m2 or between 25 and 30 g/m2 if airmail paper is used. It shall have a green machine-turned background making any falsification by chemical or mechanical means apparent to the eye.

On the front of each certificate, a diagonal pattern of three blue stripes, each 3 mm wide, shall run from the bottom left hand corner to the top right hand corner.

Each certificate shall contain a serial number by which it can be identified.

The Member States and the Republic of Cyprus may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case, each form must carry reference to such approval. Each form must bear the name and address of the printer or a sign by which the printer can be identified.

Article 11

In the importing State, A.CY.1 movement certificates shall be submitted to the customs authorities, in accordance with the provisions made in the laws and regulations of that State. The said authorities may require a translation of a certificate. They may also require the import declaration to be accompanied by a statement from the importer to the effect that the goods meet the conditions required for the implementation of the Agreement.

Article 12

Form A.CY.2, of which a specimen appears in Annex VI, shall be completed by the exporter. It shall be drawn up in one of the languages in which the Agreement is drawn up and in accordance with the provisions of the national law of the exporting State. It shall be typewritten or hand written; in the latter case it shall be completed in ink and in capital letters.

Form A.CY.2 is composed of two parts, each part being 210 mm × 148 mm. The paper used shall be white sized writing paper not containing mechanical pulp and weighing not less than 64 g/m2. On the front of Part 1 and the label contained in Part 2, a diagonal pattern of three blue stripes, each 3 mm wide, shall run from the bottom left-hand corner to the top right-hand corner.

Form A.CY.2 may be perforated mechanically so that the two parts may be separated and the portion of the form to be affixed on the consignment can be detached. The back of this portion may be adhesive.

The Member States and the Republic of Cyprus may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must carry a reference to such approval. Each form must bear the name and address of the printer or a sign by which the printer can be identified. Each part shall also bear a serial number by which it can be identified.

Article 13

For each postal consignment, an A.CY.2 form shall be completed. After completing and signing the two parts of the form, the exporter shall insert his declaration (Part 1) in the consignment and stick the label from Part 2 on the outer packing of the consignment.

These provisions do not dispense exporters from complying with any formalities required by customs or postal regulations.

Article 14

Unless they suspect some irregularity, the customs authorities of the Member State or of the Republic of Cyprus shall admit as benefiting from the provisions of the Agreement any goods contained in a consignment bearing an A.CY.2 label.

For the purpose of a random check or in a case of doubt as to regularity, the customs authorities of a Member State or of the Republic of Cyprus may ask for a verification by the customs authorities of the Republic of Cyprus or the Member State, forwarding, for this purpose, Part 1 of the A.CY.2 form contained in the consignment, and may suspend, while waiting for the result of such examination, the application of the Agreement. In such cases, the goods may be released to the importer, subject to such safeguards as may be considered necessary.

Article 15

1. Member States and the Republic of Cyprus shall admit as ‘originating’ products benefiting from the provisions of the Agreement, without requiring the production of an A.CY.1 movement certificate or the completion of an A.GY.2 form, goods sent as small packages; to private persons or forming part of passengers' personal luggage, in so far as such goods are not imported by way of trade and have been declared as meeting the conditions: required for the application of this Agreement, and where there is no doubt as to the veracity of such declaration.

2. Importations which are occasional and consist solely of goods for the personal use of the addressee or passenger or his family, it being evident from the nature and quality of the goods that no commercial purpose is in view, shall not be considered as importations by way of trade. Furthermore, the total value of these goods must not exceed 60 units of account in the case of small packages or 200 units of account in the case of the contents of passengers' personal luggage.

Article 16

1. Goods sent from a Member State or from Cyprus for exhibition in another country and sold after the exhibition for importation into Cyprus or into a Member State shall benefit on importation into that State from the provisions of the Agreement on condition that the goods meet the requirements of this Protocol entitling them to be recognized as originating in the exporting country and provided that it is shown to the satisfaction of the customs authorities of the importing State that:

(a) an exporter has consigned these goods from the territory of a Member State or from Cyprus to the country in which the exhibition is held and has exhibited them there;

(b) the goods have been sold or otherwise disposed of by that exporter to someone in Cyprus or in a Member State;

(c) the goods have been consigned during the exhibition or immediately thereafter to Cyprus or to a Member State in the condition in which they were sent for exhibition;

(d) the goods have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2. A movement certificate A.CY.1 must be produced to the customs authorities of the importing State in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the goods and the conditions under which they have been exhibited may be required from the country where the exhibition was held.

3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to the sale of foreign goods, and during which the goods remain under customs control.

Article 17

In order to ensure the proper application of this Title, the Member States and the Republic of Cyprus shall assist each other, through their respective customs administrations, for the purpose of checking the authenticity and correctness of A.CY.1 movement certificates and of exporters' declarations made on A.CY.2 forms.

The Association Council shall draw up any recommendations necessary for the application of this Protocol, especially of this Title, so that the methods of administrative cooperation' may be applied in due course in the Member States and in the Republic of Cyprus.

TITLE III

Final Provisions

Article 18

The Member States and the Republic of Cyprus shall take all the measures necessary for the A.CY.1 movement certificates to be produced, in accordance with Article 11, as from the date of entry into force of the Agreement.

Article 19

The Republic of Cyprus, the Member States and the Community shall, each to the extent to which they are concerned, take the necessary steps to implement this Protocol.

Article 20

The explanatory notes, Lists A, B and C, the model of the A.CY.1 movement certificate and that of the A.CY.2 form annexed to this Protocol shall form an integral part of the latter.

Article 21

Goods which conform to the provisions of Title I and which, on the date of entry into force of the Agreement, arc either being transported or are being held in a Member State or Cyprus under temporary warehouse procedure, in bonded warehouses or in free zones, including free ports and free bonded warehouses, may be allowed to benefit from the provisions of the Agreement, subject to the submission — within four months from that date —to the customs authorities of the importing state of an A.CY.1 movement certificate, issued retrospectively by the authorities of the exporting State, and of any documents that provide supporting evidence of direct transport.

ANNEX I EXPLANATORY NOTES Note 1 — Article 1 The terms ‘in the Member States’ or ‘in Cyprus’ shall also cover territorial waters. Ships operating on the high seas, including ‘factory ships’ on which the fish caught is worked or processed, shall be considered as part of the Member State to which they belong or of Cyprus provided that they satisfy the conditions laid down in Explanatory Note 4. Note 2 — Article 1 In order to determine whether goods originate in a Member State or in Cyprus, it shall not be necessary to establish whether the power and fuel, plant and equipment and machine tools used to obtain such goods originate or not in third countries. Note 3 — Article 1 Packing shall be considered as forming a whole with the goods contained therein. This provision, however, shall not apply to packing which is not of the normal type for the article packed and which has intrinsic value of a durable nature apart from its function as packing. Note 4 — Article 2 (f) The term ‘their vessels’ shall apply only to vessels: — which are registered in a Member State or in the Republic of Cyprus; — which sail under the flag of a Member State or of the Republic of Cyprus; — which are owned to an extent of at least 50 % by nationals of Member States or the Republic of Cyprus, or by a company or firm with its head office in one of these States, of which the ‘manager’ or ‘managers’, chairman of the board of directors or of the supervisory board, and the majority of the members of such boards are nationals of a Member State or the Republic of Cyprus, and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to States party to the Agreement to public bodies or to nationals of the said States; — of which the captain and officers are all nationals of the Member States or the Republic of Cyprus; — of which at least 75 % of the crew arc nationals of the Member States or the Republic of Cyprus. Note 5 — Article 4 ‘Ex factory price’ shall mean the price paid to the manufacturer in whose undertaking sufficient working or processing is carried out. Where such working or processing is carried out successively in two or more undertakings, the price to be taken into account shall be that paid to the last manufacturer. Note 6 — Article 8 Where an A.CY.1 movement certificate relates to goods originally imported from a Member State or Cyprus and re-exported in the same state, the new certificates issued by the re-exporting State must show in which country the original movement certificate was issued. Note 7 — Article 13 After completing the A.CY.2 form, the exporter shall insert the words ‘A.CY.2’, followed by the serial number of the form used, either on the C 1 green label or on the C 2/C P 3 or C 2 M/C P 3 M customs declaration. The invoice concerning the goods contained in the consignment shall also contain the words ‘A.CY.2’ and the serial number of the form used.

ANNEX II LIST A List of working or processing operations which result in a change of tariff heading without conferring the status of ‘originating products’ on the products undergoing such operations, or conferring this status only subject to certain conditions Products manufactured Working or processing which docs not confer the status of ‘originating product’ Working or processing which confers the status of ‘originating product’ when the following conditions are met CCT heading No Description All heading Nos of the Common Customs Tariff All products 1. Operations intended to prevent deterioration of goods during carriage and storage (ventilation, spreading out, drying, chilling, placing in brine, in sulphur water or in other solutions, removal of damaged parts, and like operations) 2. Simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets of articles), washing, painting, cutting up 3. (a) Changes of packings, dividing up and assembling of parcels; (b) placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packing operations 4. Affixing of marks, labels and other like distinguishing signs on the products or their packings 5. Simple mixing of products, whether or not of different kinds, where one or more components of the mixture do not satisfy the conditions laid down by the Council Association for acceptance as originating either in the Member States or in the Republic of Cyprus 6. Simple assembly of parts of articles in order to constitute a complete article 7. A combination of two or more operations referred to in items 1 to 6 above 8. Slaughtering of animals 02.06 Meat and edible meat offals (except poultry liver), salted; in brine, dried or smoked Salting, placing in brine, drying or smoking of meat and edible meat offals of headings Nos 02.01 and 02.04 03.02 Fish, dried, salted, or in brine; smoked fish, whether or not cooked before or during the smoking process Drying, salting, placing in brine of fish; smoking of fish, whether or not cooked 04.02 Milk and cream, preserved, concentrated or sweetened Preserving, concentrating, or adding sugar to milk or cream of heading No 04.01 04.03 Butter Manufacture from milk or cream 04.04 Cheese and curd Manufacture from products of headings Nos 04.01, 04.02 and 04.03 07.02 Vegetables (whether or not cooked), preserved by freezing Freezing of vegetables 07.03 Vegetables provisionally preserved in brine, in sulphur water or in other preservative solutions, but not specially prepared for immediate consumption Placing in brine or in other solutions of vegetables of heading No 07.01 07.04 Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder, but not further prepared Drying, dehydration, evaporation, cutting, grinding, powdering of vegetables of headings Nos 07.01 to 07.03 08.10 Fruit (whether or not cooked), preserved by freezing, not containing added sugar Freezing of fruit 08.11 Fruit provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Placing in brine or in other solutions of fruit of headings Nos 08.01 to 08.09 08.12 Fruit, dried, other than that falling within heading No 08.01, 08.02, 08.03, 08.04 or 08.05 Drying of fruit 11.01 Cereal flours Manufacture from cereals 11.02 Cereal groats and cereal meal; other worked cereal grains (for example, rolled, flaked, polished, pearled or kibbled, but not further prepared), except husked, glazed, polished or broken rice; germ or cereals, whole, rolled, flaked or ground Manufacture from cereals 11.03 Flours of the leguminous vegetables falling within heading No 07.05 Manufacture from dried leguminous vegetables 11.04 Flours of the fruits falling within any heading in chapter 8 Manufacture from fruits of chapter 8 11.05 Flour, meal and flakes of potato Manufacture from potatoes 11.06 Flour and meal of sago and of manioc, arrowroot, salep and other roots and tubers falling within heading No 07.06 Manufacture from products of heading No 07.06 11.07 Malt, roasted or not Manufacture from cereals 11.08 Starches; inulin Manufacture from cereals of chapter 10, or from potatoes or other products of chapter 7 11.09 Wheat gluten, whether or not dried Manufacture from wheat or wheat flours 15.01 Lard, other pigfat and poultry fat, rendered or solvent-extracted Manufacture from products of heading No 02.05 15.02 Fats of bovine cattle, sheep or goats unrendered, rendered or solvent-extracted fats (including ‘premiers jus’) obtained from those unrendered fats Manufacture from products of headings Nos 02.01 and 02.06 15.04 Fats and oils, of fish and marine mammals, whether or not refined Manufacture from fish or marine mammals caught by fishing vessels of third countries 15.06 Other animal oils and fats (including neats foot oil and fats from bones or waste) Manufacture from products of chapter 2 ex ex 15.07 Fixed vegetable oils, fluid or solid, crude, refined or purified, but not including Chinawood and oiticica oils; myrtle wax and Japan wax; also not including oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption Manufacture from products of chapters 7 and 12 16.01 Sausages and the like, of meat, meat offal or animal blood Manufacture from products of chapter 2 16.02 Other prepared or preserved meat or meat offal Manufacture from products of chapter 2 16.04 Prepared or preserved fish, including caviar and caviar substitutes Manufacture from products of chapter 3 16.05 Crustaceans and molluscs, prepared or preserved Manufacture from products of chapter 3 17.02 Other sugar; sugar syrups; artificial honey (whether or not mixed with natural honey); caramel Manufacture from any product 17.04 Sugar confectionery, not containing cocoa Manufacture from other products of chapter 17 17.05 Flavoured or coloured sugars, syrups and molasses, but not including fruit juices containing added sugar in any proportion Manufacture from any product 18.06 Chocolate and other food preparations containing cocoa Manufacture from products of Chapter 17 or manufacture in which the value of the cocoa in the bean used exceeds 40 % of the value of the manufactured product 19.02 Preparations of flour, meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa Manufacture from cereals and derived products, meat, milk and sugars 19.03 Macaroni, spaghetti and similar products Manufacture from any product 19.04 Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches Manufacture from any product 19.05 Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, cornflakes and similar products) Manufacture from any product 20.01 Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard Preserving vegetables, fresh or frozen or preserved temporarily or preserved in vinegar 20.02 Vegetables prepared or preserved otherwise than by vinegar or acetic acid Preserving vegetables fresh or frozen 20.03 Fruit preserved by freezing, containing added sugar Manufacture from ‘originating products’ of chapters 8 and 17 20.04 Fruit, fruit-peel and parts of plants, preserved by sugar (drained, glacé or crystallized) Manufacture from ‘originating products’ of chapters 8 and 17 ex ex 20.05 Jams, fruit jellies, marmalades, fruit purées and fruit pastes, being cooked preparations, containing added sugar Manufacture from ‘originating products’ of chapters 8 and 17 20.06 Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit: A. Nuts, including groundnuts, roasted Manufacture, without the addition of sugar or spirit, in which the value of the constituent ‘originating products’ of heading No 08.01, 08.05 or 12.01, represents at least 60 % of the value of the manufactured product B. Other Manufacture from ‘originating products’ of chapters 8, 17 and 22 ex ex 20.07 Fruit juices (including grape must), whether or not containing added sugar, but unfermented and not containing spirit Manufacture from ‘originating products’ of chapters 8 and 17 ex ex 21.01 Roasted chicory; extracts, essences and concentrates thereof Manufacture from chicory roots, fresh or dried ex ex 22.06 Vermouths Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05 22.08 Ethyl alcohol or neutral spirits, undenatured, of a strength of 80o or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05 22.09 Spirits (other than those of heading No 22.08); liqueurs and other spirituous beverages; compound alcoholic preparations (known as ‘concentrated extracts’) for the manufacture of beverages Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05 22.10 Vinegar and substitutes for vinegar Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05 ex ex 23.03 Residues from the manufacture of starch from maize (excluding concentrated steeping liquors) of a protein content, calculated on the dry product, exceeding 40 % by weight Manufacture from maize or maize flour 23.04 Oil-cake and other residues (except dregs) resulting from the extraction of vegetable oils Manufacture from various products 23.07 Sweetened forage; other preparations of a kind used in animal feeding Manufacture from cereals and derived products, meat, milk, sugar and molasses ex ex 24.02 Cigarettes, cigars, smoking tobacco Manufacture in which at least 70 % by quantity of the products of heading No 24.01 used are originating products ex ex 28.13 Hydrobromic acid Any manufacture from products of heading No 28.01 ex ex 28.19 Zinc oxide Any manufacture from products of heading No 79.01 28.27 Lead oxides; red lead and orange lead Any manufacture from products of heading No 78.01 ex ex 28.28 Lithium hydroxide Any manufacture from products of heading No 28.42 ex ex 28.29 Lithium fluoride Any manufacture from products of heading No 28.28 or 28.42 ex ex 28.30 Lithium chloride Any manufacture from products of heading No 28.28 or 28.42 ex ex 28.33 Bromides Any manufacture from products of heading No 28.01 or 28.13 ex ex 28.38 Aluminium sulphate Any manufacture from products of heading No 28.20 ex ex 28.42 Lithium carbonate Any manufacture from products of heading No 28.28 ex ex 29.02 Organic bromides Any manufacture from products of heading No 28.01 or 28.13 ex ex 29.02 Trichlorodi-(chlorophenyl)-ethane Processing of ethanol into chloral and condensation of chloral with monochlorobenzene ex ex 29.35 Pyridine; alphapicoline; betapicoline; gammapicolinc Processing of acetylene into acetaldehyde and processing of acetaldehyde into pyridine or picoline ex ex 29.35 Vinylpyridine Processing of acetaldehyde into picoline and processing of picoline into vinylpyridine ex ex 29.38 Nicotinic acid (Vitamin PP) Processing of acetaldehyde into betapicoline and processing of betapicoline into nicotinic acid ex ex 30.03 Medicaments (including veterinary medicaments) containing antibiotics Any manufacture from antibiotics of heading No 29.44 31.05 Other fertilizers; goods of the present chapter in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding 10 kg Manufacture in which the value of the constituent products does not exceed 50 % of the value of the manufactured product 32.06 Colour lakes Any manufacture from products of heading No 32.04 or 32.05 32.07 Other colouring matter; inorganic products of a kind used as luminophores Mixing of oxides or salts of chapter 28 with extenders such as barium sulphate, chalk, barium carbonate and satin white 35.05 Dextrins and dextrin glues; soluble or roasted starches; starch glues Manufacture from any product 38.11 Disinfectants, insecticides, fungicides, weedkillers, anti-sprouting products, rat poisons and similar products, put up in forms or packings for sale by retail or as preparations or as articles (for example, sulphur-treated bands, wicks and candles, flypapers) Manufacture in which the value of the constituent products does not exceed 50 % of the value of the manufactured product 38.12 Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries Manufacture in which the value of the constituent products does not exceed 50 % of the value of the manufactured product 38.13 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting or metal and other materials; preparations of a kind used as cores or coatings for welding rods and electrodes Manufacture in which the value of the constituent products does not exceed 50 % of the value of the manufactured product ex ex 38.14 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anticorrosive preparations, and similar prepared additives for mineral oils, excluding prepared additives for lubricants Manufacture in which the value of the constituent products does not exceed 50 % of the value of the manufactured product 38.15 Prepared rubber accelerators Manufacture in which the value of the constituent products does not exceed 50 % of the value of the manufactured product 38.17 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades Manufacture in which the value of the constituent products does not exceed 50 % of the value of the manufactured product 38.18 Composite solvents and thinners for varnishes and similar products Manufacture in which the value of the constituent products does not exceed 50 % of the value of the manufactured product ex ex 38.19 Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products) not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included, excluding: — Fusel oil and dipple' s oil; — Naphthenic acids and their water-insoluble salts; esters of naphthenic acids; — Sulphonaphthenic acids and their water-insoluble salts; esters of sulphonaphthenic acids; — Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts; — mixed alkylbenzenes or mixed alkylnaphthalenes; ion exchangers; catalysts; Manufacture in which the value of the constituent products does not exceed 50 % of the value of the manufactured product ex ex 38.19 (Cont d) — getters for vacuum tubes; — refractory cements, or mortars and similar preparations; — alkaline iron oxide for the purification of gas; — carbon (other than artificial graphite of heading No ex ex 38.01) in metal-graphite or other compounds, in the form of small plates, bars or other semi-manufactures ex ex Chapter 39 Fabrics excluded from heading No 59.08 by Note 2 (A) of chapter 59 Manufacture from yarn ex ex 39.02 Polymers Any manufacture from monomers of Chapter 29 39.07 Articles of materials of the kinds described in headings Nos 39.01 to 39.06 Working of artificial plastic materials, cellulose ethers and esters, and artificial resins 40.05 Plates, sheets and strip, of unvulcanized natural or synthetic rubber, other than smoked sheets and crepe sheets of heading No 40.01 or 40.02; granules of unvulcanized natural or synthetic rubber compounded ready for vulcanization; unvulcanized natural or synthetic rubber, compounded before or after coagulation either with carbon black (with or without the addition of mineral oil), or with silica (with or without the addition of mineral oil), in any form, of a kind known as masterbatch Manufacture in which the value of the constituent products does not exceed 50 % of the value of the manufactured product 41.02 Bovine cattle leather (including buffalo leather) and equine leather, except leather falling within heading No 41.06, 41.07 or 41.08 Tanning of raw hides and skins of heading No 41.01 41.03 Sheep and lamb skin leather, except leather falling within heading No 41.06, 41.07 or 41.08 Tanning of raw hides and skins of heading No 41.01 41.04 Goat and kid skin leather, except leather failing within heading No 41.06, 41.07 or 41.08 Tanning of raw hides and skins of heading No 41.01 41.05 Other kinds of leather, except leather falling within heading No 41.06, 41.07 or 41.08 Tanning of raw hides and skins of heading No 41.01 41.08 Patent leather and imitation patent leather; metallized leather Varnishing or metallizing of leather of headings Nos 41.02 to 41.07 (other than leather of Indian cross-bred sheep and of Indian goat or kid, not further prepared than vegetable tanned, or if otherwise prepared obviously unsuitable for immediate use in the manufacture of leather articles), in which the value of the leather used docs not exceed 50 % of the value of the manufactured product 43.03 Articles of furskin Making up of f