Council Regulation (EEC) No 3400/84 of 27 November 1984 amending Regulation (EEC) No 950/68 on the Common Customs Tariff
Date: 1984-11-27
Institutions: Council of the European Union
Subjects: common customs tariff, tariff nomenclature, tariff preference













EUR-Lex - 31984R3400 - EN






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31984R3400

Council Regulation (EEC) No 3400/84 of 27 November 1984 amending Regulation (EEC) No 950/68 on the Common Customs Tariff  


Official Journal L 320 , 10/12/1984 P. 0001 - 0386 





+++++( 1 ) OJ NO L 172 , 22 . 7 . 1968 , P . 1 .  ( 2 ) OJ NO L 107 , 19 . 4 . 1984 , P . 1 .  ( 3 ) OJ NO L 40 , 11 . 2 . 1984 , P . 1 .  ( 4 ) OJ NO L 33 , 4 . 2 . 1984 , P . 2 .  COUNCIL REGULATION ( EEC ) NO 3400/84 OF 27 NOVEMBER 1984 AMENDING REGULATION ( EEC ) NO 950/68 ON THE COMMON CUSTOMS TARIFF  THE COUNCIL OF THE EUROPEAN COMMUNITIES ,  HAVING REGARD TO THE TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY , AND IN PARTICULAR ARTICLES 28 AND 113 THEREOF ,  HAVING REGARD TO THE PROPOSAL FROM THE COMMISSION ,  WHEREAS , UNDER AGREEMENTS SIGNED WITH THIRD COUNTRIES , AND IN PARTICULAR PURSUANT TO THE 1979 GENEVA PROTOCOL AND THE 1979 ADDITIONAL PROTOCOL TO THE GENEVA PROTOCOL ANNEXED TO THE GENERAL AGREEMENT ON TARIFFS AND TRADE , AND THE AGREEMENT ON TRADE IN CIVIL AIRCRAFT SIGNED AT THE END OF THE 1973 TO 1979 CONFERENCE ON MULTILATERAL TRADE NEGOTIATIONS , THE COMMUNITY HAS UNDERTAKEN TO MAKE GRADUATED REDUCTIONS IN CUSTOMS DUTIES ;  WHEREAS , IN THE FRAMEWORK OF THE AGREEMENT ON TRADE IN CIVIL AIRCRAFT , IT HAS BEEN AGREED TO EXTEND THE LIST OF PRODUCTS ADMITTED TO A TOTAL SUSPENSION OF COMMON CUSTOMS TARIFF DUTIES ;  WHEREAS , ON THE BASIS OF THE CONCLUSIONS OF THE MINISTERIAL MEETING OF THE ORGANIZATION FOR ECONOMIC COOPERATION AND DEVELOPMENT AND ON THE DECLARATION AT WILLIAMSBURG OF DECEMBER 1983 , IT WAS AGREED , SUBJECT TO THE SUCCESSFUL COMPLETION OF THE NECESSARY INTERNAL PROCEDURES , TO BRING FORWARD BY ONE YEAR TO THE BEGINNING OF 1985 THE APPLICATION OF THE TARIFF REDUCTIONS SCHEDULED FOR 1986 ACCORDING TO MULTILATERAL TRADE NEGOTIATIONS , PROVIDED THAT THE COMMUNITY'S MAIN TRADING PARTNERS DID THE SAME ;  WHEREAS THE AFORESAID CONDITIONS ARE NOT SATISFIED , BUT NEVERTHELESS , ON THE BASIS OF A COMMISSION PROPOSAL , THE COUNCIL DECIDED TO IMPLEMENT THE AFOREMENTIONED DECLARATION FOR A CERTAIN NUMBER OF PRODUCTS WHERE THE TRADE INVOLVES MORE PARTICULARLY THE DEVELOPING COUNTRIES ;  WHEREAS IT IS EXPEDIENT , THEREFORE , IN ORDER TO ENSURE UNIFORM APPLICATION OF THE COMMON CUSTOMS TARIFF , TO SPECIFY IN REGULATION ( EEC ) NO 950/68 ( 1 ) , AS LAST AMENDED BY REGULATION ( EEC ) NO 1018/84 ( 2 ) , THE CONVENTIONAL DUTIES APPLICABLE FROM 1 JANUARY 1985 ;  WHEREAS CERTAIN SPECIAL AUTONOMOUS DUTIES APPLICABLE TO THE UNITED STATES WERE LAID DOWN IN REGULATION ( EEC ) NO 349/84 ( 3 ) ; WHEREAS THOSE AUTONOMOUS DUTIES ARE CALCULATED BY ADDING AN ADDITIONAL DUTY TO THE CONVENTIONAL DUTIES APPLICABLE ; WHEREAS IT IS THEREFORE NECESSARY TO TAKE INTO CONSIDERATION THE REDUCTIONS GIVEN ABOVE SO AS TO DETERMINE THE AMOUNT OF SPECIAL AUTONOMOUS DUTIES TO BE APPLIED FROM 1 JANUARY 1985 ;  WHEREAS REGULATIONS ON THE COMMON ORGANIZATION OF AGRICULTURAL MARKETS PROVIDE THAT THE TARIFF NOMENCLATURE RESULTING FROM THEIR APPLICATION SHALL BE INCLUDED IN THE COMMON CUSTOMS TARIFF AND/OR AMEND CUSTOMS DUTIES ; WHEREAS IT IS THEREFORE APPROPRIATE TO INCLUDE IN THIS REGULATION ALL THE AMENDMENTS RESULTING FROM REGULATIONS ADOPTED UNDER THE COMMON AGRICULTURAL POLICY ;  WHEREAS REGULATION ( EEC ) NO 289/84 ( 4 ) LAID DOWN NEW PROCEDURES FOR APPLYING THE ECU TO LEGAL ACTS ADOPTED IN THE CUSTOMS SPHERE ; WHEREAS IT IS THEREFORE NECESSARY TO INCLUDE THESE IN THE PRELIMINARY PROVISIONS OF THE ANNEX TO THIS REGULATION ; WHEREAS , IN ORDER TO EXTEND THE TARIFF CONCESSION FOR PRODUCTS INTENDED FOR FLOATING PLATFORMS TO PRODUCTS INTENDED FOR FIXED DRILLING OR PRODUCTION PLATFORMS , THESE PRELIMINARY PROVISIONS SHOULD BE AMENDED ;  WHEREAS THE CONTINUANCE OF THE CONDITIONS OF PRODUCTION OF FILMS IN THE FLAT , PRESENTED IN DISK FORM , JUSTIFIES THE RETENTION FOR A FURTHER YEAR OF THE LAYOUT INTRODUCED IN 1983 FOR SUBHEADING 37.01 A ;  WHEREAS IT IS NECESSARY THAT THE TRADE IN STARCHES , ESTERIFIED OR ETHERIFIED , BE SUITABLY MONITORED BY DISTINGUISHING THEM IN THE TARIFF NOMENCLATURE WITHIN HEADING NO 39.06 ;  WHEREAS , TO SIMPLIFY THE TARIFF NOMENCLATURE FOR COTTON HANDKERCHIEFS FALLING UNDER HEADING NO 61.05 , IT IS DESIRABLE TO BRING THEM ALL UNDER A SINGLE LINE ;  WHEREAS , ACCORDING TO THE JUDGMENT HANDED DOWN BY THE COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES , FLOOR COVERINGS OF NON-WOVEN FABRICS FALL WITHIN HEADING NO 59.03 ; WHEREAS , TO ENSURE CONTINUITY IN THE LEVYING OF CUSTOMS DUTIES , A SUBDIVISION MUST BE CREATED WITHIN THAT HEADING , SUBJECT TO THE DUTY APPLICABLE TO PRODUCTS OF SUBHEADING 58.02 A II B ) ;  WHEREAS , FOR PRODUCTS OF SUBHEADINGS 69.07 A , 69.07 B II , 69.08 A , 69.08 B II AND 85.25 A , IN ACCORDANCE WITH THE 1979 GENEVA PROTOCOL , THE MINIMUM RATES OF DUTY WILL HAVE TO BE ABOLISHED BY 1 JANUARY 1987 ; WHEREAS AT THE PRESENT TIME THESE MINIMUM RATES NO LONGER CORRESPOND TO ECONOMIC REALITY ; WHEREAS IT IS THEREFORE DESIRABLE TO ELIMINATE THEM FORTHWITH ;  WHEREAS CERTAIN TEXTUAL AMENDMENTS TO THE COMMON CUSTOMS TARIFF ARE REQUIRED IN ORDER TO IMPROVE THE WORDING ;  WHEREAS IT IS APPROPRIATE , FOR THE SAKE OF CLARITY , TO BRING THE WHOLE OF THE COMMON CUSTOMS TARIFF UP TO DATE ; WHEREAS , FOR THESE PURPOSES , IT IS NECESSARY TO COLLECT IN A SINGLE TEXT NOT ONLY THOSE PARTS WHICH ARE AMENDED WITH EFFECT FROM 1 JANUARY 1985 , BUT ALSO THOSE WHICH HAVE ALREADY BEEN AMENDED AND THOSE WHICH REMAIN UNCHANGED ;  WHEREAS , ALTHOUGH TEMPORARY TARIFF AMENDMENTS AND THE PREFERENTIAL SYSTEMS RESULTING FROM THE VARIOUS ACTS ADOPTED BY THE COMMUNITY FORM AN INTEGRAL PART OF THE COMMON CUSTOMS TARIFF , IT SEEMS APPROPRIATE NOT TO INCLUDE THEM IN THIS REGULATION ;  WHEREAS THIS REGULATION DOES NOT APPLY TO PRODUCTS COVERED BY THE TREATY ESTABLISHING THE EUROPEAN COAL AND STEEL COMMUNITY ; WHEREAS THE NOMENCLATURE AND THE CONVENTIONAL DUTIES FOR THOSE PRODUCTS SHOULD BE INCLUDED , FOR INFORMATION PURPOSES , IN THE SCHEDULE OF CUSTOMS DUTIES IN ORDER TO MAKE IT MORE COMPREHENSIBLE ,  HAS ADOPTED THIS REGULATION :  ARTICLE 1  THE ANNEX HEADED " COMMON CUSTOMS TARIFF " TO REGULATION ( EEC ) NO 950/68 IS HEREBY REPLACED BY THE ANNEX TO THIS REGULATION .  ARTICLE 2  THIS REGULATION SHALL ENTER INTO FORCE ON 1 JANUARY 1985 .  THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES .  DONE AT BRUSSELS , 27 NOVEMBER 1984 .  FOR THE COUNCIL  THE PRESIDENT  P . BARRY  ANNEX  COMMON CUSTOMS TARIFF  SUMMARY  * PAGE  PART I - PRELIMINARY PROVISIONS  SECTION I - GENERAL RULES  A . RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF * 11  B . GENERAL RULES CONCERNING DUTIES * 11  C . GENERAL RULES APPLICABLE BOTH TO NOMENCLATURE AND TO DUTIES * 12  SECTION II - SPECIAL PROVISIONS  A . GOODS FOR CERTAIN CATEGORIES OF SHIPS , BOATS AND OTHER VESSELS AND FOR DRILLING OR PRODUCTION PLATFORMS * 13  B . CIVIL AIRCRAFT AND GOODS FOR USE IN CIVIL AIRCRAFT * 14  C . STANDARD RATE OF DUTY * 14  D . PACKINGS IMPORTED FULL * 15  PART II - SCHEDULE OF CUSTOMS DUTIES  SECTION I  CHAPTER  LIVE ANIMALS ; ANIMAL PRODUCTS  1 LIVE ANIMALS * 19  2 MEAT AND EDIBLE MEAT OFFALS * 21  3 FISH , CRUSTACEANS AND MOLLUSCS * 31  4 DAIRY PRODUCE ; BIRDS' EGGS ; NATURAL HONEY ; EDIBLE PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED OR INCLUDED * 37  5 PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED OR INCLUDED * 41  SECTION II  VEGETABLE PRODUCTS  6 LIVE TREES AND OTHER PLANTS ; BULBS , ROOTS AND THE LIKE ; CUT FLOWERS AND ORNAMENTAL FOLIAGE * 43  7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS * 45  8 EDIBLE FRUIT AND NUTS ; PEEL OF MELONS OR CITRUS FRUIT * 49  9 COFFEE , TEA , MATE AND SPICES * 54  10 CEREALS * 57  11 PRODUCTS OF THE MILLING INDUSTRY ; MALT AND STARCHES ; GLUTEN ; INULIN * 60  12 OIL SEEDS AND OLEAGINOUS FRUIT ; MISCELLANEOUS GRAINS , SEEDS AND FRUIT ; INDUSTRIAL AND MEDICAL PLANTS ; STRAW AND FODDER * 65  13 LACS ; GUMS , RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS * 68  14 VEGETABLE PLAITING MATERIALS ; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED * 70  SECTION III  ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS ; PREPARED EDIBLE FATS ; ANIMAL AND VEGETABLE WAXES  15 ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS ; PREPARED EDIBLE FATS ; ANIMAL AND VEGETABLE WAXES * 71  SECTION IV  PREPARED FOODSTUFFS ; BEVERAGES , SPIRITS AND VINEGAR ; TOBACCO  16 PREPARATIONS OF MEAT , OF FISH , OF CRUSTACEANS OR MOLLUSCS * 76  17 SUGARS AND SUGAR CONFECTIONERY * 79  18 COCOA AND COCOA PREPARATIONS * 83  19 PREPARATIONS OF CEREALS , FLOUR OR STARCH ; PASTRY-COOKS' PRODUCTS * 86  20 PREPARATIONS OF VEGETABLES , FRUIT OR OTHER PARTS OF PLANTS * 92  21 MISCELLANEOUS EDIBLE PREPARATIONS * 101  22 BEVERAGES , SPIRITS AND VINEGAR * 109  23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES ; PREPARED ANIMAL FODDER * 116  24 TOBACCO * 119  SECTION V  MINERAL PRODUCTS  25 SALT ; SULPHUR ; EARTHS AND STONE ; PLASTERING MATERIALS , LIME AND CEMENT * 120  26 METALLIC ORES , SLAG AND ASH * 125  27 MINERAL FUELS , MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION ; BITUMINOUS SUBSTANCES ; MINERAL WAXES * 127  SECTION VI  PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES  28 INORGANIC CHEMICALS ; ORGANIC AND INORGANIC COMPOUNDS OF PRECIOUS METALS , OF RARE EARTH METALS , OF RADIO-ACTIVE ELEMENTS AND OF ISOTOPES * 134  29 ORGANIC CHEMICALS * 146  30 PHARMACEUTICAL PRODUCTS * 163  31 FERTILISERS * 165  32 TANNING AND DYEING EXTRACTS ; TANNINS AND THEIR DERIVATIVES ; DYES , COLOURS , PAINTS AND VARNISHES ; PUTTY , FILLERS AND STOPPINGS ; INKS * 168  33 ESSENTIAL OILS AND RESINOIDS , PERFUMERY , COSMETIC OR TOILET PREPARATIONS * 171  34 SOAP , ORGANIC SURFACE-ACTIVE AGENTS , WASHING PREPARATIONS , LUBRICATING PREPARATIONS , ARTIFICIAL WAXES , PREPARED WAXES , POLISHING AND SCOURING PREPARATIONS , CANDLES AND SIMILAR ARTICLES , MODELLING PASTES AND " DENTAL WAXES " * 173  35 ALBUMINOIDAL SUBSTANCES ; GLUES ; ENZYMES * 175  36 EXPLOSIVES ; PYROTECHNIC PRODUCTS ; MATCHES ; PYROPHORIC ALLOYS ; CERTAIN COMBUSTIBLE PREPARATIONS * 177  37 PHOTOGRAPHIC AND CINEMATOGRAPHIC GOODS * 178  38 MISCELLANEOUS CHEMICAL PRODUCTS * 180  SECTION VII  ARTIFICIAL RESINS AND PLASTIC MATERIALS , CELLULOSE ESTERS AND ETHERS , AND ARTICLES THEREOF ; RUBBER , SYNTHETIC RUBBER , FACTICE , AND ARTICLES THEREOF  39 ARTIFICIAL RESINS AND PLASTIC MATERIALS , CELLULOSE ESTERS AND ETHERS ; ARTICLES THEREOF * 185  40 RUBBER , SYNTHETIC RUBBER , FACTICE , AND ARTICLES THEREOF * 190  SECTION VIII  RAW HIDES AND SKINS , LEATHER , FURSKINS AND ARTICLES THEREOF ; SADDLERY AND HARNESS ; TRAVEL GOODS , HANDBAGS AND SIMILAR CONTAINERS ; ARTICLES OF GUT ( OTHER THAN SILK-WORM GUT )  41 RAW HIDES AND SKINS ( OTHER THAN FURSKINS ) AND LEATHER * 195  42 ARTICLES OF LEATHER ; SADDLERY AND HARNESS ; TRAVEL GOODS , HANDBAGS AND SIMILAR CONTAINERS ; ARTICLES OF ANIMAL GUT ( OTHER THAN SILK-WORM GUT ) * 197  43 FURSKINS AND ARTIFICIAL FUR ; MANUFACTURES THEREOF * 199  SECTION IX  WOOD AND ARTICLES OF WOOD ; WOOD CHARCOAL ; CORK AND ARTICLES OF CORK ; MANUFACTURES OF STRAW , OF ESPARTO AND OF OTHER PLAITING MATERIALS ; BASKETWARE AND WICKERWORK  44 WOOD AND ARTICLES OF WOOD ; WOOD CHARCOAL * 201  45 CORK AND ARTICLES OF CORK * 205  46 MANUFACTURES OF STRAW , OF ESPARTO AND OF OTHER PLAITING MATERIALS ; BASKETWARE AND WICKERWORK * 206  SECTION X  PAPER-MAKING MATERIAL ; PAPER AND PAPERBOARD AND ARTICLES THEREOF  47 PAPER-MAKING MATERIAL ; PAPER AND PAPERBOARD AND ARTICLES THEREOF * 207  48 PAPER AND PAPERBOARD ; ARTICLES OF PAPER PULP , OF PAPER OR OF PAPERBOARD * 208  49 PRINTED BOOKS , NEWSPAPERS , PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY ; MANUSCRIPTS , TYPESCRIPTS AND PLANS * 212  SECTION XI  TEXTILES AND TEXTILE ARTICLES  50 SILK AND WASTE SILK * 217  51 MAN-MADE FIBRES ( CONTINUOUS ) * 219  52 METALLISED TEXTILES * 221  53 WOOL AND OTHER ANIMAL HAIR * 222  54 FLAX AND RAMIE * 224  55 COTTON * 225  56 MAN-MADE FIBRES ( DISCONTINUOUS ) * 226  57 OTHER VEGETABLE TEXTILE MATERIALS ; PAPER YARN AND WOVEN FABRICS OF PAPER YARN * 228  58 CARPETS , MATS , MATTING AND TAPESTRIES ; PILE AND CHENILLE FABRICS ; NARROW FABRICS ; TRIMMINGS ; TULLE AND OTHER NET FABRICS ; LACE ; EMBROIDERY * 229  59 WADDING AND FELT ; TWINE , CORDAGE , ROPES AND CABLES ; SPECIAL FABRICS ; IMPREGNATED AND COATED FABRICS ; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE * 232  60 KNITTED AND CROCHETED GOODS * 236  61 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES OF TEXTILE FABRIC , OTHER THAN KNITTED OR CROCHETED GOODS * 243  62 OTHER MADE UP TEXTILE ARTICLES * 250  63 OLD CLOTHING AND OTHER TEXTILE ARTICLES ; RAGS * 253  SECTION XII  FOOTWEAR , HEADGEAR , UMBRELLAS , SUNSHADES , WHIPS , RIDING-CROPS AND PARTS THEREOF ; PREPARED FEATHERS AND ARTICLES MADE THEREWITH ; ARTIFICIAL FLOWERS ; ARTICLES OF HUMAN HAIR  64 FOOTWEAR , GAITERS AND THE LIKE ; PARTS OF SUCH ARTICLES * 254  65 HEADGEAR AND PARTS THEREOF * 256  66 UMBRELLAS , SUNSHADES , WALKING-STICKS , WHIPS , RIDING-CROPS AND PARTS THEREOF * 258  67 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN ; ARTIFICIAL FLOWERS ; ARTICLES OF HUMAN HAIR * 259  SECTION XIII  ARTICLES OF STONE , OF PLASTER , OF CEMENT , OF ASBESTOS , OF MICA AND OF SIMILAR MATERIALS ; CERAMIC PRODUCTS ; GLASS AND GLASSWARE  68 ARTICLES OF STONE , OF PLASTER , OF CEMENT , OF ASBESTOS , OF MICA AND OF SIMILAR MATERIALS * 261  69 CERAMIC PRODUCTS * 265  70 GLASS AND GLASSWARE * 269  SECTION XIV  PEARLS , PRECIOUS AND SEMI-PRECIOUS STONES , PRECIOUS METALS , ROLLED PRECIOUS METALS , AND ARTICLES THEREOF ; IMITATION JEWELLERY ; COIN  71 PEARLS , PRECIOUS AND SEMI-PRECIOUS STONES , PRECIOUS METALS , ROLLED PRECIOUS METALS , AND ARTICLES THEREOF ; IMITATION JEWELLERY * 273  72 COIN * 278  SECTION XV  BASE METALS AND ARTICLES OF BASE METAL  73 IRON AND STEEL AND ARTICLES THEREOF * 280  74 COPPER AND ARTICLES THEREOF * 294  75 NICKEL AND ARTICLES THEREOF * 297  76 ALUMINIUM AND ARTICLES THEREOF * 299  77 MAGNESIUM AND BERYLLIUM AND ARTICLES THEREOF * 302  78 LEAD AND ARTICLES THEREOF * 303  79 ZINC AND ARTICLES THEREOF * 305  80 TIN AND ARTICLES THEREOF * 307  81 OTHER BASE METALS EMPLOYED IN METALLURGY AND ARTICLES THEREOF * 309  82 TOOLS , IMPLEMENTS , CUTLERY , SPOONS AND FORKS , OF BASE METAL ; PARTS THEREOF * 312  83 MISCELLANEOUS ARTICLES OF BASE METAL * 315  SECTION XVI  MACHINERY AND MECHANICAL APPLIANCES ; ELECTRICAL EQUIPMENT ; PARTS THEREOF  84 BOILERS , MACHINERY AND MECHANICAL APPLIANCES ; PARTS THEREOF * 318  85 ELECTRICAL MACHINERY AND EQUIPMENT ; PARTS THEREOF * 334  SECTION XVII  VEHICLES , AIRCRAFT , VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT  86 RAILWAY AND TRAMWAY LOCOMOTIVES , ROLLING-STOCK AND PARTS THEREOF ; RAILWAY AND TRAMWAY TRACK FIXTURES AND FITTINGS ; TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS ( NOT ELECTRICALLY POWERED ) * 343  87 VEHICLES , OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK , AND PARTS THEREOF * 345  88 AIRCRAFT AND PARTS THEREOF ; PARACHUTES ; CATAPULTS AND SIMILAR AIRCRAFT LAUNCHING GEAR ; GROUND FLYING TRAINERS * 349  89 SHIPS , BOATS AND FLOATING STRUCTURES * 351  SECTION XVIII  OPTICAL , PHOTOGRAPHIC , CINEMATOGRAPHIC , MEASURING , CHECKING , PRECISION , MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS ; CLOCKS AND WATCHES ; MUSICAL INSTRUMENTS ; SOUND RECORDERS OR REPRODUCERS ; TELEVISION IMAGE AND SOUND RECORDERS OR REPRODUCERS ; PARTS THEREOF  90 OPTICAL , PHOTOGRAPHIC , CINEMATOGRAPHIC , MEASURING , CHECKING , PRECISION , MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS ; PARTS THEREOF * 352  91 CLOCKS AND WATCHES AND PARTS THEREOF * 359  92 MUSICAL INSTRUMENTS ; SOUND RECORDERS OR REPRODUCERS ; TELEVISION IMAGE AND SOUND RECORDERS OR REPRODUCERS ; PARTS AND ACCESSORIES OF SUCH ARTICLES * 361  SECTION XIX  ARMS AND AMMUNITION ; PARTS THEREOF  93 ARMS AND AMMUNITION ; PARTS THEREOF * 364  SECTION XX  MISCELLANEOUS MANUFACTURED ARTICLES  94 FURNITURE AND PARTS THEREOF ; BEDDING , MATTRESSES , MATTRESS SUPPORTS , CUSHIONS AND SIMILAR STUFFED FURNISHINGS * 366  95 ARTICLES AND MANUFACTURES OF CARVING OR MOULDING MATERIAL * 368  96 BROOMS , BRUSHES , POWDER-PUFFS AND SIEVES * 370  97 TOYS , GAMES AND SPORTS REQUISITES ; PARTS THEREOF * 371  98 MISCELLANEOUS MANUFACTURED ARTICLES * 373  SECTION XXI  WORKS OF ART , COLLECTORS' PIECES , AND ANTIQUES  99 WORKS OF ART , COLLECTORS' PIECES , AND ANTIQUES * 376  ANNEX  HEADINGS OR SUBHEADINGS OF WHICH ONLY PART IS COVERED BY A GATT CONCESSION OR IN WHICH DIFFERENT CONCESSIONS HAVE BEEN GRANTED * 379  PART I  PRELIMINARY PROVISIONS  SECTION I  GENERAL RULES  A . RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF  INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF SHALL BE GOVERNED BY THE FOLLOWING PRINCIPLES :  1 . THE TITLES OF SECTIONS , CHAPTERS AND SUB-CHAPTERS ARE PROVIDED FOR EASE OF REFERENCE ONLY ; FOR LEGAL PURPOSES , CLASSIFICATION SHALL BE DETERMINED ACCORDING TO THE TERMS OF THE HEADINGS AND ANY RELATIVE SECTION OR CHAPTER NOTES AND , PROVIDED SUCH HEADINGS OR NOTES DO NOT OTHERWISE REQUIRE , ACCORDING TO THE FOLLOWING PROVISIONS .  2 . ( A ) ANY REFERENCE IN A HEADING TO AN ARTICLE SHALL BE TAKEN TO INCLUDE A REFERENCE TO THAT ARTICLE INCOMPLETE OR UNFINISHED , PROVIDED THAT , AS IMPORTED , THE INCOMPLETE OR UNFINISHED ARTICLE HAS THE ESSENTIAL CHARACTER OF THE COMPLETE OR FINISHED ARTICLE . IT SHALL ALSO BE TAKEN TO INCLUDE A REFERENCE TO THAT ARTICLE COMPLETE OR FINISHED ( OR FALLING TO BE CLASSIFIED AS COMPLETE OR FINISHED BY VIRTUE OF THIS RULE ) , IMPORTED UNASSEMBLED OR DISASSEMBLED .  ( B ) ANY REFERENCE IN A HEADING TO A MATERIAL OR SUBSTANCE SHALL BE TAKEN TO INCLUDE A REFERENCE TO MIXTURES OR COMBINATIONS OF THAT MATERIAL OR SUBSTANCE WITH OTHER MATERIALS OR SUBSTANCES . ANY REFERENCE TO GOODS OF A GIVEN MATERIAL OR SUBSTANCE SHALL BE TAKEN TO INCLUDE A REFERENCE TO GOODS CONSISTING WHOLLY OR PARTLY OF SUCH MATERIAL OR SUBSTANCE . THE CLASSIFICATION OF GOODS CONSISTING OF MORE THAN ONE MATERIAL OR SUBSTANCE SHALL BE ACCORDING TO THE PRINCIPLES OF RULE 3 .  3 . WHEN FOR ANY REASON , GOODS ARE , PRIMA FACIE , CLASSIFIABLE UNDER TWO OR MORE HEADINGS , CLASSIFICATION SHALL BE EFFECTED AS FOLLOWS :  ( A ) THE HEADING WHICH PROVIDES THE MOST SPECIFIC DESCRIPTION SHALL BE PREFERRED TO HEADINGS PROVIDING A MORE GENERAL DESCRIPTION .  ( B ) MIXTURES , COMPOSITE GOODS CONSISTING OF DIFFERENT MATERIALS OR MADE UP OF DIFFERENT COMPONENTS , AND GOODS PUT UP IN SETS , WHICH CANNOT BE CLASSIFIED BY REFERENCE TO 3 ( A ) , SHALL BE CLASSIFIED AS IF THEY CONSISTED OF THE MATERIAL OR COMPONENT WHICH GIVES THEM THEIR ESSENTIAL CHARACTER , IN SO FAR AS THIS CRITERION IS APPLICABLE .  ( C ) WHEN GOODS CANNOT BE CLASSIFIED BY REFERENCE TO 3 ( A ) OR 3 ( B ) , THEY SHALL BE CLASSIFIED UNDER THE HEADING WHICH OCCURS LATEST AMONG THOSE WHICH EQUALLY MERIT CONSIDERATION .  4 . GOODS NOT FALLING WITHIN ANY HEADING OF THE TARIFF SHALL BE CLASSIFIED UNDER THE HEADING APPROPRIATE TO THE GOODS TO WHICH THEY ARE MOST AKIN .  5 . THE ABOVE RULES SHALL ALSO APPLY MUTATIS MUTANDIS WHEN DETERMINING THE APPROPRIATE SUBHEADING WITHIN A HEADING .  B . GENERAL RULES CONCERNING DUTIES  1 . THE CUSTOMS DUTIES APPLICABLE TO IMPORTED GOODS ORIGINATING IN COUNTRIES WHICH ARE CONTRACTING PARTIES TO THE GENERAL AGREEMENT ON TARIFFS AND TRADE OR WITH WHICH THE EUROPEAN ECONOMIC COMMUNITY HAS CONCLUDED AGREEMENTS CONTAINING THE MOST-FAVOURED-NATION TARIFF CLAUSE SHALL BE THE CONVENTIONAL DUTIES SHOWN IN COLUMN 4 OF THE SCHEDULE OF DUTIES . UNLESS THE CONTEXT OTHERWISE REQUIRES , THESE CONVENTIONAL DUTIES ARE APPLICABLE TO GOODS , OTHER THAN THOSE REFERRED TO ABOVE , IMPORTED FROM ANY THIRD COUNTRY .  THE AUTONOMOUS DUTIES SHOWN IN COLUMN 3 ARE APPLICABLE :  - WHEN THEY ARE LESS THAN THE CONVENTIONAL DUTIES ; OR  - WHEN NO CONVENTIONAL DUTY EXISTS , IN WHICH CASE A DASH IS SHOWN IN COLUMN 4 .  2 . PARAGRAPH 1 SHALL NOT APPLY WHERE SPECIAL AUTONOMOUS CUSTOMS DUTIES ARE PROVIDED FOR IN RESPECT OF GOODS ORIGINATING IN CERTAIN COUNTRIES OR WHERE PREFERENTIAL CUSTOMS DUTIES ARE APPLICABLE IN PURSUANCE OF AGREEMENTS .  3 . PARAGRAPHS 1 AND 2 SHALL NOT PRECLUDE THE MEMBER STATES FROM APPLYING CUSTOMS DUTIES OTHER THAN THOSE OF THE COMMON CUSTOMS TARIFF WHERE THE APPLICATION OF SUCH OTHER DUTIES IS JUSTIFIED BY COMMUNITY LAW .  4 . THE DUTIES EXPRESSED AS PERCENTAGE RATES IN COLUMNS 3 AND 4 ARE AD VALOREM DUTIES .  5 . THE LETTER ( L ) APPEARING IN COLUMN 3 OPPOSITE CERTAIN HEADINGS OR SUBHEADINGS DENOTES THAT THE GOODS CONCERNED ARE SUBJECT TO LEVIES .  WHEN THE CUSTOMS DUTY IS FOLLOWED BY THE SIGN ( + ) AND THE LETTER ( L ) , FOR EXAMPLE " 16 + ( L ) " , THE GOODS ARE SUBJECT TO BOTH DUTY AND LEVY .  WHEN THE CUSTOMS DUTY IS FOLLOWED BY THE LETTER ( L ) , FOR EXAMPLE " 20 ( L ) " , THE FIGURE 20 REFERS TO A RATE OF DUTY MADE OBSOLETE BY THE INTRODUCTION OF THE LEVY SYSTEM .  6 . THE LETTERS " VC " IN COLUMNS 3 AND 4 DENOTE THAT THE GOODS CONCERNED ARE CHARGEABLE WITH A " VARIABLE COMPONENT " DETERMINED UNDER THE REGULATIONS RELATING TO TRADE IN CERTAIN GOODS PROCESSED FROM AGRICULTURAL PRODUCTS .  7 . THE SYMBOL " ADS " OR " ADF " IN COLUMN 4 IN CHAPTERS 17 , 18 AND 19 INDICATES THAT THE MAXIMUM RATE OF DUTY CONSISTS OF AN AD VALOREM DUTY PLUS AN ADDITIONAL DUTY FOR CERTAIN FORMS OF SUGAR OR FOR FLOUR . THIS ADDITIONAL DUTY IS FIXED IN ACCORDANCE WITH THE RULES CONCERNING TRADE IN CERTAIN PROCESSED AGRICULTURAL PRODUCTS .  8 . THE SYMBOL " ADS " IN COLUMN 4 IN CHAPTER 20 INDICATES THAT THE COMMUNITY RESERVES THE RIGHT TO CHARGE , OVER AND ABOVE THE BOUND DUTY , AN ADDITIONAL DUTY ON SUGAR CORRESPONDING TO THE DUTY PAYABLE ON IMPORTED SUGAR AND APPLICABLE TO THE QUANTITY OF VARIOUS SUGARS CONTAINED IN THIS PRODUCT IN EXCESS OF THE PERCENTAGE BY WEIGHT LAID DOWN IN ADDITIONAL NOTES 3 AND 5 TO CHAPTER 20 , OR , IN RESPECT OF PRODUCTS FALLING WITHIN HEADINGS NOS 20.03 , 20.04 AND 20.05 WHICH EXCEED 13 % BY WEIGHT .  9 . IN HEADING NO 20.06 , COLUMN 4 , THE SYMBOL " 2 ADS " INDICATES THAT THE APPLICABLE RATE OF THE ADDITIONAL DUTY ON SUGAR IS FIXED AT A STANDARD RATE OF 2 % OF THE CUSTOMS VALUE OF THE GOODS .  C . GENERAL RULES APPLICABLE BOTH TO NOMENCLATURE AND TO DUTIES  1 . UNLESS PROVIDED OTHERWISE , THE PROVISIONS RELATING TO VALUE FOR CUSTOMS PURPOSES SHALL BE APPLIED TO DETERMINE , IN ADDITION TO THE VALUE FOR THE ASSESSMENT OF AD VALOREM CUSTOMS DUTIES , THE VALUES BY REFERENCE TO WHICH THE SCOPE OF CERTAIN HEADINGS OR SUBHEADINGS IS DEFINED .  2 . THE DUTIABLE WEIGHT , IN THE CASE OF GOODS CHARGEABLE BY WEIGHT , AND THE WEIGHTS BY REFERENCE TO WHICH THE SCOPE OF CERTAIN HEADINGS OR SUBHEADINGS IS DEFINED , SHALL BE TAKEN TO BE :  ( A ) IN THE CASE OF A REFERENCE TO " GROSS WEIGHT " , THE AGGREGATE WEIGHT OF THE GOODS AND OF ALL PACKINGS THEREOF ;  ( B ) IN THE CASE OF A REFERENCE TO " NET WEIGHT " OR SIMPLY TO " WEIGHT " WITHOUT QUALIFICATION , THE WEIGHT OF THE GOODS THEMSELVES WITHOUT PACKING OF ANY KIND .  FOR THE PURPOSES OF PARAGRAPHS ( A ) AND ( B ) ABOVE , " PACKING " MEANS ANY EXTERNAL OR INTERNAL CONTAINERS , HOLDERS , WRAPPINGS OR SUPPORTS OTHER THAN TRANSPORT DEVICES ( E . G . TRANSPORT CONTAINERS ) , TARPAULINS , TACKLE OR ANCILLARY TRANSPORT EQUIPMENT .  3 . PURSUANT TO THE FIRST SUBPARAGRAPH OF ARTICLE 2 ( 2 ) OF REGULATION ( EEC ) NO 2779/78 ( 1 ) , AS AMENDED BY REGULATION ( EEC ) NO 289/84 ( 2 ) , THE VALUE IN NATIONAL CURRENCIES OF THE ECU BY REFERENCE TO WHICH CERTAIN SPECIFIC CUSTOMS DUTIES ARE EXPRESSED , OR WHICH IS USED AS A CRITERION LIMITING THE SCOPE OF CERTAIN SUBHEADINGS , SHALL BE THE FOLLOWING :  1 ECU = 45,3837 BELGIAN FRANCS/LUXEMBOURG FRANCS , 2,23596 GERMAN MARKS , 2,52050 DUTCH GUILDERS , 0,592085 POUND STERLING , 8,09937 DANISH KRONER , 6,85840 FRENCH FRANCS , 1 383,98 ITALIAN LIRA , 0,721675 IRISH POUND , 92,1772 GREEK DRACHMAS .  SECTION II  SPECIAL PROVISIONS  A . GOODS FOR CERTAIN CATEGORIES OF SHIPS , BOATS AND OTHER VESSELS AND FOR DRILLING OR PRODUCTION PLATFORMS  1 . CUSTOMS DUTIES ARE SUSPENDED IN RESPECT OF GOODS INTENDED FOR INCORPORATION IN THE SHIPS , BOATS OR OTHER VESSELS LISTED IN THE FOLLOWING SCHEDULE , FOR THE PURPOSES OF THEIR CONSTRUCTION , REPAIR , MAINTENANCE OR CONVERSION , AND IN RESPECT OF GOODS INTENDED FOR FITTING TO OR EQUIPPING SUCH SHIPS , BOATS OR OTHER VESSELS .  HEADING NUMBER * DESCRIPTION  89.01 * SHIPS , BOATS AND OTHER VESSELS NOT FALLING WITHIN HEADINGS NOS 89.02 TO 89.05 :  * A . WARSHIPS  * B . OTHER :  * I . SEA-GOING VESSELS  89.02 * VESSELS SPECIALLY DESIGNED FOR TOWING ( TUGS ) OR PUSHING OTHER VESSELS :  * A . TUGS  * B . PUSHER CRAFT :  * I . SEA-GOING  EX 89.03 * LIGHT-VESSELS , FIRE-FLOATS , DREDGERS OF ALL KINDS , FLOATING CRANES , AND OTHER VESSELS , EXCLUDING FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS , THE NAVIGABILITY OF WHICH IS SUBSIDIARY TO THEIR MAIN FUNCTION ; FLOATING DOCKS :  * A . SEA-GOING  2 . CUSTOMS DUTIES ARE SUSPENDED IN RESPECT OF :  ( A ) GOODS INTENDED FOR INCORPORATION IN DRILLING OR PRODUCTION PLATFORMS :  ( 1 ) FIXED , SUBHEADING EX 84.23 A II A ) , OPERATING IN THE TERRITORIAL WATERS OF MEMBER STATES ,  ( 2 ) FLOATING OR SUBMERSIBLE , SUBHEADING EX 89.03 A ,FOR THE PURPOSES OF THEIR CONSTRUCTION , REPAIR , MAINTENANCE , CONVERSION OR EQUIPPING .  THOSE GOODS SUCH AS MOTOR FUEL , LUBRICANTS AND GAS , WHICH ARE NECESSARY FOR THE OPERATION OF MACHINES AND APPARATUS WHICH DO NOT AFFECT PERMANENTLY , AND ARE NOT INTEGRAL PARTS OF THE PLATFORMS AND WHICH ARE USED ON BOARD FOR THEIR CONSTRUCTION , REPAIR , MAINTENANCE , CONVERSION OR EQUIPPING ARE REGARDED ALSO AS BEING USED FOR INCORPORATION IN DRILLING OR PRODUCTION PLATFORMS ;  ( B ) TUBES , PIPES , CABLES AND THEIR CONNECTING PIECES LINKING THESE DRILLING OR PRODUCTION PLATFORMS TO THE MAINLAND .  3 . THE SUSPENSIONS SHALL BE SUBJECT TO SUCH CONDITIONS AS MAY BE DETERMINED BY THE COMPETENT AUTHORITIES WITH A VIEW TO CUSTOMS CONTROL OF THE USE OF SUCH GOODS .  B . CIVIL AIRCRAFT AND GOODS FOR USE IN CIVIL AIRCRAFT  1 . RELIEF FROM CUSTOMS DUTY IS PROVIDED FOR :  - CIVIL AIRCRAFT ,  - CERTAIN GOODS FOR USE IN CIVIL AIRCRAFT AND FOR INCORPORATION THEREIN IN THE COURSE OF THEIR MANUFACTURE , REPAIR , MAINTENANCE , REBUILDING , MODIFICATION OR CONVERSION ,  - GROUND FLYING TRAINERS AND THEIR PARTS .  THESE GOODS ARE COVERED BY SUBHEADING ( 3 ) WITH A FOOTNOTE REFERENCE IN THE FOLLOWING TERMS :  " ENTRY UNDER THIS SUBHEADING IS SUBJECT TO CONDITIONS TO BE DETERMINED BY THE COMPETENT AUTHORITIES . SEE ALSO SECTION II , PARAGRAPH B , OF THE PRELIMINARY PROVISIONS . "  2 . FOR THE PURPOSES OF PARAGRAPH 1 , " CIVIL AIRCRAFT " MEANS AIRCRAFT OTHER THAN AIRCRAFT USED IN MILITARY OR SIMILAR SERVICES IN THE MEMBER STATES WHICH CARRY A MILITARY OR NON-CIVIL REGISTRATION .  3 . FOR THE APPLICATION OF PARAGRAPH 1 , SECOND INDENT , THE EXPRESSION " FOR USE IN CIVIL AIRCRAFT " IN ALL RELEVANT SUBHEADINGS ( 3 ) SHALL INCLUDE GOODS FOR USE IN GROUND FLYING TRAINERS FOR CIVIL USE .  C . STANDARD RATE OF DUTY  1 . CUSTOMS DUTY SHALL BE CHARGED AT THE FLAT RATE OF 10 % AD VALOREM ON GOODS :  - SENT IN SMALL CONSIGNMENTS TO PRIVATE INDIVIDUALS , OR  - CONTAINED IN TRAVELLERS' PERSONAL LUGGAGE ,  PROVIDED THAT SUCH IMPORTATIONS ARE NOT OF A COMMERCIAL NATURE AND THAT THE TOTAL VALUE OF SUCH GOODS DOES NOT EXCEED 115 ECU PER CONSIGNMENT OR PER TRAVELLER .  SUCH FLAT RATE ASSESSMENT SHALL NOT APPLY TO GOODS FALLING WITHIN CHAPTER 24 .  2 . AN IMPORTATION SHALL BE TREATED AS NOT BEING OF A COMMERCIAL NATURE IF :  - IT IS OCCASIONAL ,  - IT CONSISTS SOLELY OF GOODS FOR PERSONAL OR FAMILY USE BY THE CONSIGNEE OR , IN THE CASE OF TRAVELLERS , IMPORTED GOODS INTENDED AS GIFTS : SUCH GOODS SHALL BE OF SUCH KIND OR QUALITY THAT THERE IS NO INDICATION THAT THEY ARE BEING IMPORTED FOR ANY COMMERCIAL PURPOSE .  3 . THE FLAT RATE CHARGE SHALL APPLY INDEPENDENTLY OF THE DUTY-FREE ADMISSION GRANTED IN RESPECT OF GOODS CONTAINED IN TRAVELLER'S PERSONAL LUGGAGE , IN ACCORDANCE WITH ARTICLES 45 TO 49 OF REGULATION ( EEC ) NO 918/83 ( 4 ) .  4 . THE FLAT RATE OF CUSTOMS DUTY SHALL NOT APPLY TO GOODS IMPORTED UNDER THE CONDITIONS SET OUT ABOVE IF THE PERSON ENTITLED HAS , BEFORE THE SAID FLAT RATE IS APPLIED TO THEM , REQUESTED THAT THEY BE SUBJECT TO THE CUSTOMS DUTIES APPROPRIATE TO THEM . ALL THE GOODS MAKING UP THE CONSIGNMENT SHALL THEN BE SUBJECT TO THE IMPORT DUTIES WHICH ARE APPROPRIATE TO THEM , WITHOUT PREJUDICE TO THE DUTY-FREE ADMISSION UNDER ARTICLES 45 TO 49 OF REGULATION ( EEC ) NO 918/83 .  FOR THE PURPOSES OF THE FIRST SUBPARAGRAPH , IMPORT DUTIES SHALL MEAN BOTH CUSTOMS DUTIES AND CHARGES HAVING EQUIVALENT EFFECT AND AGRICULTURAL LEVIES AND OTHER IMPORT CHARGES PROVIDED FOR UNDER THE COMMON AGRICULTURAL POLICY OR UNDER SPECIFIC ARRANGEMENTS LAID DOWN FOR CERTAIN GOODS RESULTING FROM THE PROCESSING OF AGRICULTURAL PRODUCTS .  5 . MEMBER STATES MAY ROUND OFF THE AMOUNT IN NATIONAL CURRENCY RESULTING FROM THE CONVERSION OF THE SUM OF 115 ECU .  6 . MEMBER STATES MAY MAINTAIN UNCHANGED THE EQUIVALENT IN NATIONAL CURRENCY OF THE SUM OF 115 ECU IF , AT THE TIME OF THE ANNUAL ADJUSTMENT PROVIDED FOR IN THE FIRST PARAGRAPH OF ARTICLE 2 ( 2 ) OF REGULATION ( EEC ) NO 2779/78 , AS LAST AMENDED BY REGULATION ( EEC ) NO 289/84 , THE CONVERSION OF THIS AMOUNT , BEFORE ROUNDING OFF PROVIDED FOR IN PARAGRAPH 5 , RESULTS IN A CHANGE OF LESS THAN 5 % IN THE EQUIVALENT IN NATIONAL CURRENCY .  D . PACKINGS IMPORTED FULL  1 . PACKINGS , AS DEFINED IN SECTION I , C . , 2 . , IMPORTED FULL AND PUT INTO FREE CIRCULATION AT THE SAME TIME AS THE GOODS CONTAINED THEREIN SHALL BE :  ( A ) CHARGEABLE AT THE SAME RATE OF CUSTOMS DUTY AS THE GOODS CONTAINED THEREIN :  - WHERE SUCH GOODS ARE SUBJECT TO AN AD VALOREM CUSTOMS DUTY , OR  - WHERE THE PACKINGS ARE TO BE INCLUDED IN THE DUTIABLE WEIGHT OF THE GOODS CONTAINED THEREIN ;  ( B ) ADMITTED FREE OF CUSTOMS DUTIES :  - WHERE THE GOODS CONTAINED THEREIN ARE FREE OF CUSTOMS DUTY , OR  - WHERE THE GOODS CONTAINED THEREIN ARE DUTIABLE OTHERWISE THAN BY REFERENCE TO WEIGHT OR VALUE , OR  - WHERE THE WEIGHT OF THE PACKINGS IS NOT TO BE INCLUDED IN THE DUTIABLE WEIGHT OF THE GOODS CONTAINED THEREIN ;  ( C ) CHARGEABLE AT THE RATES OF CUSTOMS DUTY APPROPRIATE TO THEM , NOTWITHSTANDING SUBPARAGRAPHS ( A ) AND ( B ) ABOVE :  - WHERE THEY ARE NOT OF A TYPE NORMALLY USED FOR THE GOODS CONTAINED THEREIN AND HAVE AN INDEPENDENT AND DURABLE USE OTHER THAN AS PACKINGS , OR  - WHERE THEY HAVE BEEN USED IN ORDER TO EVADE PAYMENT OF CUSTOMS DUTIES APPLICABLE THERETO IN ACCORDANCE WITH THEIR TARIFF DESCRIPTION .  2 . WHERE PACKINGS COVERED BY THE PROVISIONS OF PARAGRAPHS 1 ( A ) AND ( B ) CONTAIN GOODS OF SEVERAL DIFFERENT TARIFF DESCRIPTIONS , THE WEIGHT AND VALUE OF THE PACKINGS SHALL , FOR THE PURPOSE OF DETERMINING THEIR DUTIABLE WEIGHT OR VALUE , BE APPORTIONED BETWEEN ALL THE GOODS CONTAINED , IN PROPORTION TO THE WEIGHT OR VALUE OF THOSE GOODS .  NOTE  A HEADING NUMBER PLACED BETWEEN SQUARE BRACKETS IN COLUMN 1 OF THE SCHEDULE OF CUSTOMS DUTIES INDICATES THAT THE HEADING HAS BEEN DELETED ( FOR EXAMPLE , HEADINGS NOS ( 05.06 ) , ( 29.18 ) AND ( 95.01 ) ) .  ( 1 ) OJ NO L 333 , 30 . 11 . 1978 , P . 5 .  ( 2 ) OJ NO L 33 , 4 . 2 . 1984 , P . 2 .  ( 3 ) THE SUBHEADINGS CONCERNED ARE WITHIN THE FOLLOWING HEADINGS : 39.07 , 40.09 , 40.11 , 40.14 , 40.16 , 62.05 , 68.13 , 68.14 , 73.18 , 73.25 , 73.38 , 76.06 , 81.04 , 83.02 , 83.07 , 83.08 , 84.06 , 84.07 , 84.08 , 84.10 , 84.11 , 84.12 , 84.15 , 84.17 , 84.18 , 84.21 , 84.22 , 84.53 , 84.59 , 84.63 , 84.64 , 85.01 , 85.04 , 85.08 , 85.12 , 85.14 , 85.15 , 85.17 , 85.20 , 85.22 , 85.23 , 88.01 , 88.02 , 88.03 , 88.05 , 90.01 , 90.02 , 90.14 , 90.18 , 90.23 , 90.24 , 90.27 , 90.28 , 90.29 , 91.03 , 91.08 , 94.01 AND 94.03 .  ( 4 ) OJ NO L 105 , 23 . 4 . 1983 , P . 1 .