Proposal for a Council Regulation (EC) extending the coverage of Regulations (EC) Nos 3281/94 and 1256/96 concerning the European Union's schemes of generalized tariff preferences for the benefit of the least- developed countries
Date: 1997-12-16
Institutions: European Commission
Subjects: World Trade Organisation, generalised preferences, international trade, least-developed country, market access

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels,  16.12.1997 
COM(97) 721 final 

97/0361 (ACQ 

Proposal  for a 

COUNCIL REGULATION  (EC) 

extending the coverage of Regulations (EC) Nos 3281/94 and 1256/96 concerning the 
European Union's schemes of generalised tariff preferences for the benefit of the 
least-developed countries 

(presented by the  Commission) 

Explanatory  memorandum 

1 

The  action  plan  adopted  by  the  World  Trade  Organisation  (WTO)  at  its  ministerial 
conference  in  Singapore  is  aimed  at  improving  the  access  of  the  least-developed 
countries  (LLDCs)  to the industrialised  countries'  markets.  In particular,  it  recommends 
that the latter unilaterally waive import duties on products originating in LLDCs.1 

On  2 June  1997  the  Council  adopted  conclusions  on  the  basis  of  a  Commission 
It  considered  that  the  Union  should 
communication  following  up  the  action  plan. 
initially  implement  the Singapore  conclusions by granting  LLDCs not party to the Lomé 
Convention  conditions  equivalent  to those enjoyed  by signatories.  The  Union's  scheme 
of tariff  preferences  introduced  by Regulations (EC) Nos 3281/94 and  1256/962  provides 
a ready-made framework  for doing so. 

Incorporating  the  Lomé  Convention's  industrial  concessions  into  the  GSP  poses  no 
particular problems. 

Whether  the  Lomé  Convention's  agricultural  concessions,  and  in  particular  those  for 
products  subject  to  quota,  can  be  incorporated  into  the  GSP  is  however,  another  matter 
as,  on  the  one  hand,  the  legal  principle  of  non-discrimination  enshrined  in  the  Lomé 
Convention  prevents  their  transposition  into  equivalent  measures  by  converting  quotas 
into tariff  modulation  and as, on the other hand, the GSP  scheme  no  longer  provides  for 
any quantitative  limitations. 

Perhaps  the  most  coherent  solution  to  this  problem  would  be  for  future  ACP 
arrangements  to  admit  a form  of positive  discrimination  in  favour  of the  countries  most 
in need.  Such an approach would help transcend the limitations of the present  machinery 
and enable a special initiative to be launched for all LLDCs. 

Introducing  the quotas provided  for  in the Lomé Convention  into the  GSP  would  have a 
negligible  impact,  owing  to  their  strongly  deterrent  effect  on  the  take-up  of  preferences 
for  certain  products.  The  Commission  therefore  thinks  it  inopportune  to  include 
agricultural  products subject to such quotas in this proposal.  Accordingly,  it is proposing 
that the GSP  Regulations be amended  to cover (a) those basic  industrial  products  not yet 
included  and  (b) agricultural  products  not subject  to quotas  in the Lomé Convention,  for 
the benefit  of the LLDCs.  Such a proposal, which covers more than 99% of the  LLDCs' 
current non-GSP exports, is a substantial and practical response to the Council  wishes. 

1  Albeit with the possibility of exceptions. 
2  Respectively  covering  industrial  and  agricultural  products  (OJ  No  L  348,  31.12.1994,  p.I;  OJ  No 

L  J 60, 29.6.1996, p. 1). 

<: 

Proposal  for a 

Council  Regulation  (EC) 
extending the coverage of Regulations (EC) Nos 3281/94 and  1256/96 concerning the 
European Union's  schemes of generalised tariff  preferences  for the benefit  of the 
least-developed  countries 

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  establishing  the  European  Community,  and  in  particular 
Article  113 thereof, 

Having regard to the proposal from  the Commission,1 

Whereas  Article  3  of  Council  Regulation  (EC)  No  3281/94  of  19  December  1994 
applying a four-year  scheme of generalised tariff  preferences  (1995 to  1998) in respect of 
certain  industrial  products  originating  in  developing  countries  provides  for  more 
favourable  tariff  treatment for the least-developed countries;2 

Whereas  Article  3  of  Council  Regulation  (EC)  No  1256/96  of  20  June  1996  applying 
multiannual  schemes  of  generalised  tariff  preferences  from  1 July  1996 to  30 June  1999 
in  respect  of  certain  agricultural  products  originating  in  developing  countries  likewise 
provides for more favourable  tariff  treatment for the least-developed countries;3 

Whereas  at  the  Singapore  ministerial  conference  in  December  1996  the  WTO  member 
countries  pledged  to  carry  out  an  action  plan  to  improve  access  to  their  markets  for 
products originating in the least-developed countries; 

Whereas  on  2 June  1997  the  Council,  on  the  basis  of  a Commission  communication  of 
16 April  1997,  adopted  conclusions  calling  for  the  Union  to  implement  the  Singapore 
conclusions  by  granting  least-developed  countries  not  party-to  the  Lomé  Convention 
preferences  equivalent to those enjoyed  by signatories; 

Whereas equivalent treatment for  industrial products means including in the GSP  scheme 
all products  currently  excluded  from  it but exempt  from  customs  duties  under  the Lomé 
Convention; 

Whereas  agricultural  products  subject  under  the  Lomé  Convention  to  a  tariff  reduction 
but  not  to  a  tariff  quota  should  be  included  in  the  scheme  for  the  benefit  of 
least-developed  countries by applying one of the preferential  rates of duty provided  for  in 
Article 2  of  Regulation  (EC)  No  1256/96,  in  line  with  the  reduction  accorded  by  the 
Lomé Convention, 

1  OJC.-.p... 
2  OJ  L  348,  31.12.1994,  p.l,  Regulation  as  last  amended  by  Regulation  (EC)  No 998/97  (OJ  L  144, 

4.6.1997, p.13). 

3  OJ  L  160,  29.6.1996,  p.l,  Regulation  as  last  amended  by  Regulation  (EC)  No 2448/96  (OJ  L 333, 

21.12.1996, p. 12). 

HAS ADOPTED THIS REGULATION: 

J 

Article  1 

Access to the arrangements provided for in Article 3(1) of Regulation  (EC) No 3281/94 
is hereby extended to the products listed in Annex I to this Regulation. 

Article 2 

The  arrangements  laid  down  in  Article  3(1)  of  Regulation  (EC)  No 1256/96  shall  be 
supplemented by applying to the products listed in Annex II to this Regulation one of the 
preferential  rates of duty specified  in Article 2 of Regulation (EC) No 1256/96, according 
to product sensitivity. 

Article 3 

The list of least-developed countries in Annex IV to Regulations  (EC) Nos 3281/94 and 
1256/96 is amended as follows: 

- 

- 

'330  Angola'  is  inserted  after  '328 Burundi'  in  Annex  IV  to  Regulation  (EC) 
No 3281/94, and '391 Botswana' and '817 Tonga' are deleted. 

'391  Botswana'  and  '817  Tonga'  are  deleted  from  Annex  IV  to  Regulation  (EC) 
No 1256/96. 

Article 4 

This  Regulation  shall  enter  into force  on the third  day  following  its  publication  in the 
OfficialJournal of the European Communities.  It shall apply from  1  January  1998. 

This  Regulation  shall  be  binding  in  its entirety  and  directly  applicable  in  all  Member 
States. 

ANNEX I 

Product list mentioned in article I1 

CN Code 

(1) 

Description of goods 

(2) 

2501 00 31 

2501 00 51 

2501 00 91 

250100 99 

25030090 

251612 10 

2516 22 10 

2516 90 10 

2518 20 00 

2518 30 00 

2530 40 00 

2804 61 00 
2804 69 00, 

2805 11 00 
280519 00 

2805 21 00 -
2805 22 00 • 

2805 30 . 

Salt (including  tabic salt and  denatured salt) and  pure sodium  chloride, whether  or 
not  in  aqueous  solution  sea  water: 

For  chemical  transformation  (separation  of  Na  frorfl^Cl)  for  the  manufacture  of 
other  products 
Denatured  or for industrial uses (including refining)  other  than  for  the  preservation 

" or  preparation  of  foodstuffs  for  human  or  animal  consumption 

'  Suitable  for  human  consumption 

Other 

Other  sulphur 

Granite  merely  cut,  by  sawing  or  otherwise,  into  blocks  or  slabs  of  a  square  or 
rectangular  shape  of  a  thickness  not  exceeding  25  cm 

Sandstone,  merely cut, by sawing or otherwise, into  blocks  or  slabs  of  a square  or 
rectangular  shape  of  a  thickness  not  exceeding  25  cm 

Porphyry, syenite, lava, basalt, gneiss, trachyte and  other similar  hard  rocks,  merely 
cut, by sawing or otherwise, into blocks or slabs of  à rectangular (including  square) 
shape,  of  a  thickness  not  exceeding  25  cm 

Calcinated  dolomite 
Agglomerated  dolomite 

Natural  micaceous  iron  oxides 

Silicon 

Alkali  metals 

Alkaline-earth  metals 

Rare-earth metals, scandium and yttrium, whether or not intermixed  or mteralloyed 

the  rules  for  the  interpretation  of  the  combined  nomenclature, 
is  considered  as  having  no  more  than  an  indicative  value,  the 

Notwithstanding 
for  the  products 
scheme  being  determined,  within  the  context  of  this  annex,  by  the  coverage  of  the  CN  code. 
Where  ex  CN  codes  are  indicated, 
by 
the  preferential 
application  of  the  CN  code  and  (he  corresponding  description 

is  to  be  determined 

together. 

the  wording 
preferential 

scheme 

taken 

the 

>r 

(2) 

Mercury, in flasb of a net capacity of 344 kg (standard weight) of an fob value, per 
flask,  not  exceeding  ECU  224 

Aluminium  oxide,  other  than  artificial  corundum 

Aluminium  hydroxide 

Cermets  raw; waste  and  scrap  of  uranium  depleted  in  U  235 

Uranium  depleted  in  U  235;  alloys,  dispersions  (other  than  cermets),  ceramic 
products  and  mixtures  containing  uranium  depleted  in  U  235  or compounds  of 
this  product 

Cermets  raw, waste  and  scrap  of  thorium 

Heavy  water (deuterium  oxide) 
Deuterium  and  compounds  of  deuterium;  hydrogen  and  compounds  thereof, 
enriched  in  deuterium;  mixtures  and  solutions  containing  these  products 

Mannitol 

D-glucitol  (sorbitol) 

Wattle  extract 

Sumach  extract, vàllonia  extract 

Tanning  extracts  of  eucalyptus 

Tanning  extracts  derived  from  gambier  and  myrobolan  fruits 

Other  tanning  extracts  of  vegetable  origin 

Egg  albumin,  dried  (for  example,  in  sheets,  scales,  flakes,  powder) 

Other  (egg albumin) 

Milk albumin (lactalbumin), dried (for example, in sheets, scales, flakes, powder) 

Other  (milk  albumin) 

Other  albumins 

Dextrins 

Other  modified  starches,  other  than  esterified  or  etherified 

Glues 

Finishing  agents, dye  carriers  to  accelerate  the  drying  or  fixing  of  dyestuffs  and 
other  products and preparations (for example,  dressings  and  mordants), of  a kind 
used  in  the  textile,  paper,  leather  or  like  industries,  not  elsewhere  specified  or 
included,  with  a basis  of  amylaceous  substances 

Sorbitol  other  than  that  of  subheading  2905 44 

Other  leather  and  skins,  otherwise  tanned 

Other  skins,  not  split 

Other  skins,  split 

Sheep  or  lamb skin  leather, without  wool  on,  other  than  leather  of  heading  No 
4108 or 4109 tanned or reUnned but not further prepared, whether or not split 

Otherwise  prc-tanned; 

Goat or kid skin leather, without hair on, other than leather of heading No 4108 or 
4109, tanned or retanned but not further prepared, whether or not split; vegetable 
pre-tanned 
Other  than  of  Indian  goat  or kid 

Other sheep or lamb skin leather, without wool  on, other than  leather of  heading 
No  4108  or 4109, tanned  or retanned  but  not  further  prepared,  even  with  split, 
otherwise  pre-tanned 

Other  lamb  skin  leather, without  wool  on 

Leather of swine, without hair on. other than  leather of heading  No  4108 or 4109, 
not  further  prepared  than  tanned 

Reptile  skin  leather, other  than  vegetable  pre-tanned,  not  further  prepared  than 
tanned 

Hi 

280540 10 

2818 2000 

2818 30 00 

ex  28443011 

284430 19 

ex  284430 51 

2845 10 00 

284590 10 

2905 43 00 

290544 

320120 00 

3201 9020 

ex  320190 90 

ex  3201 90 90 

ex  3201 90 90 

3502 11 90 

3502 19  90 

35022091 

35022009 

3S02 90 70 

3505 10 10 

350510 90 

3505 20 

3809 10 

382^60 

4104 10 91 

41051191 

410511 99 

410512 

410519 

4106 11  90 

410612 00 

410619 00 

410710 10 

4107 29 10 

4107 90 10 

Leather  of  other  animals,  without  hair  on,  not  further  prepared  than  tanned 

Hi 

4403 10 10 

4501 

500100 00 
5002 00 00 
5105 

5203 00 00 

7201 10 

720120 00 

720150 90 

7203 

7204 50 90 

7206 

7218 10 00 
7224 10 00 

7601 
7602 00 19 

7801 
7801  10 00 
78019100 

780199 91 
780199 99 
7901 
7903 

8101  10 00 
810191 

810210 00 
810291 

8103 10 

8104 11  00 
8104 19 00 

8107 10 
8108 10 
8109 10 

m. 

Poles of coniferous wood, injected or otherwise impregnated to any degree, not less 
than 6 m nor more than 18 m in length and with a circumference  at the  butt end 
of  more  than  45  cm  but  not  more  than  90  cm 

Natural  cork, raw or simply  prepared ; waste  cork, crushed, granulated  or ground 
cork 

Silkworm cocoons suitable for reeling 
Raw silk (not thrown) 
Wool and fine or coarse animal hair, carded or combed  (including 
combed  wool in  fragments) 
Cotton, carded or combed 

Non-alloy  pig  iron  containing  by  weight  0,5%  or  less  of  phosphorus 

Non-alloy  pig  iron  containing  by  weight  more  than  0,5 %  phosphorous 

Alloy pig iron, other than containing by weight not less than 03  %, but not more 
than  1 % of titanium and not less than 0,5 % but not more than  1 */o of vanadium 
Ferrous products obtained by direct reduction of iron ore and other spongy  ferrous 
products,  in  lumps,  pellets  or  similar  forms ; iron  having  a  minimum  purity  by 
weight  of  99,94 %  in  lumps,  pellets  or  similar  forms 

Remelting  scrap  ingots,  other  than  of  alloy  steel 
Iron  and  non-alloy  steel  in  ingots  or  other  primary  forms  (excluding  iron  of 
heading  No  7203) 
Stainless  steel  ingots  or  other  primary  forms  (ECSC) 
Other alloy steel  in ingots or other primary forms, semi-finishcd  products of other 
alloy  steel : ingots  and  other  primary  forms (ECSC) 
Umwrought  aluminium,  not  alloyed 
Other  aluminium  waste  and  scrap  (including  factory  rejects) 
Unwrought  lead 
Refined  lead 
Other than reffined  lead, containing by weight antinomy as the principal 
other element 
Lead alloys 
Others 
Unwrought  zinc 
Zinc  dust,  powders  and  flakes 
Tungsten  powders 
Unwrought  tungsten,  including  bars and  rods obtained simply  by sintering ; waste 
and  scrap 

Molybdenum  powders 

Unwrought  molybdenum,  including  bars and  rods obtained  simply  by  sintering ; 
waste  and  scrap 

Unwrought tantalum, including  bars and rods obtained simply  by sintering ; waste 
and  scrap,  powders 

Unwrought  magnesium,  containing  at  least  99,8 %  by  weight  of  magnesium 
Other 
Unwrought  cadmium ; waste  and  scrap ; powders 
Unwrought  titanium ; waste  and  scrap ; powders 
Unwrought  zirconium ; waste  and  scrap ; powders 

} 

(I) 

81100011 

8110 00 19 

81110011 

811100 19 

811220 31 

811220 39 

8112  30 20 
811230 40 
81124011 
811240 19 
811291  10 
81129131 
81129139 
81129150 
811291 81 
81129189 

8113 00  20 

811300 40 

: 
Unwrought  antimony;  powders 

(?) 

Waste  and scrap 

Unwrought  manganese;  powders 

Waste  and scrap 
Unwrought  chromium;  powders,  other  than  chromium  alloys  containing  more 
than  10 %  by  weight  of  nickel 

Waste  and scrap. 
Unwrought  germanium ; powders 

Waste  and scrap 
Unwrought  vanadium ;  powders 

Waste  and scrap 
Hafnium  (celtium). • 
Unwrought  niobium  (colombium),  rhenium ;  powders 

Waste  and scrap 

Waste  and scrap 

Indium 

Gallium,  thallium 

Unwrought  cermet 

Waste  and scrap 

ANNEX II 

List of productsin accordance with article 2' 

PARTI 

Very sensitive products 

Description of goods 
Live swine : 
— Other : 
~  Weighing less than 50 kg : 
— Domestic species 

—  Weighing 50 kg or more : 
— Domestic species : 
—  Sows having farrowed  at 
least once, of a weight of not 
less than  160 kg 

— Other 

Live poultry, that  is to say, 
fowls of the species Gallus 
domesticus, ducks, geese, 
turkeys and guinea fowls : 

Pig fat, free of lean meat, and 
poultry fat,not  rendered or 
otherwise extracted,  fresh, 
chilled, frozen,  salted, in brine, 
dried or smoked : 
—  Poultry  fat 

Meat and edible meat  offal, 
salted, in brine, dried or 
smoked  ; edible flours and 
meals of meat or meat offal  : 
— Other,  including edible  flours 
and meals of meat or meat 
offal  : 
-- Offal  : 
— Other : 
—  Poultry liver : 

Fatty livers of geese or 

ducks, salted or in brine 

CN code 

0103 91  10 

0103 92 11 

0103 92  19 

0105 a 

0209 0090: 

02109071' 

1 Notwithstanding the rules for the interpretation  of the combined  nomenclature, the wording for the 
description  of the products  is to be considerd  as having no more than an indicative value, the 
preferential  scheme being determined  within the context of this Annex, by the coverage of the CN 
codes.  Where ex CN codes are indicated, the preferntial  scheme  is to be determined  by application  of 
the CN code and corresponding  description  together. 

CN code 
0210 90 79' 

Description of goods 

Other 

Milk and cream, not 
concentrated  nor containing 
added sugar or other sweetening 
matter : 
- Of a fat content, by weight, 
not exceeding  1  % 

- Of a fat content, by weight, 
exceeding  1  % but not 
exceeding 6 % 
- Of a fat content, by weight, 
exceeding 6 % : 

Buttermilk, curdled milk and 
cream, yoghurt, képhir and 
other fermented  or  acidified 
milk and cream, whether or not 
concentrated  or containing 
added sugar or other sweetening 
matter or flavoured  or 
containing added fruit,  nuts or 
cocoa : 
- Yoghurt : 
-- Not flavoured  nor containing 
added fruit,  nuts or cocoa  . 

- Other : 
-- Not flavoured  nor containing 
added  fruit,  nuts or cocoa : 
— In powder, granules or other 
solid  forms 

-- Other 

Whey, whether or not 
concentrated  or containing 
added sugar or other sweetening 
matter; products consisting of 
natural  milk constituents, 
whether or not containing added 
sugar or other sweetening 
matter, not elsewhere  specified 
or included : 

0401 10 a 

0401 20 a 

0401 30 a 

0403 10 11 
0403 10 13 
0403 10 19 
0403 10 31 
0403 10 33 
0403 10 39 

0403 90 11 
0403 90 13 
0403 90 19 
0403 90 31 
0403 90 33 
0403 90 39 

0403 90 51 
0403 90 53 
0403 90 59 
0403 90 61 
0403 90 69 

0404 

10 

CN code 

0405  1 0' 

0405 20 90 a 
0405 90 ' 

0407 00 11 * 
0407 00 19* 

Description of goods 
Butter and other fats and oils 
derived from  milk ; dairy 
spreads : 
- Butter 

- Dairy spreads : 
-  Of a fat content, by weight, of 
more than 75 % but les.s than 
80% 
- Other 

Birds' eggs, in shell,  fresh, 
preserved or cooked : 
-Of  poultry: 
~  For hatching1 

0407 00 30 * 

~  Other 

Birds' eggs, not in shell, and 
egg yolks, fresh, dried, cooked 
by steaming or by boiling in 
water, moulded, frozen  or 
otherwise preserved, whether or 
not containing added sugar or 
other sweetening matter : 
- Egg yolks : 
«  Dried : 
— Other 

-  Other : 
— Other : 
—  Liquid 

—  Other, including  frozen 

- Other 
-  Dried 
— Other 

-  Other : 
— Other 

Onions, shallots, garlic, leeks 
and other alliaceous vegetables, 
fresh  or chilled: 
- Garlic 

The reduction  is applicable  from 
01.06 to 31.01 

0408 11 80 a 

0408 19 81 a 

0408 19 89a 

0408 91 80a 

0404 99 80a 

0703 20 00' 

1 

Entry under this subheading  is subject to conditions  laid down  in the relevant  Community 
provisions. 

The reduction  is applicable  from 
01.11  to  15.05 

The reduction  is applicable  from 
01.01  to 30.06 

The reduction  is applicable  from 
01.06 to 3 1.07 

The reduction  is applicable  from 
11.06 to 30.09 

The reduction  is applicable  from 
11.06 to 30.09 

CN code 

Ex 0707 00 05 

Description  of goods 
Cucumbers and gherkins,  fresh 
or chilled : 
Cucumbers : 
Winter cucumbers : 
Other than  small winter 
cucumbers 

0707 00 90 

Gherkins 

Ex 0709  10 00 

0709 52 00 b 

Ex 0809  10 00 

Ex 0809 30 b 

Ex 0809 40 05 

1101  00a 

1101 00  15'' 

1101 00 90'1 

1102  10 00a 

1103  11  a 

1103 21 00  a 

Other vegetables, fresh  or 
chilled : 
- Globe  artichokes 

- Mushrooms and truffles  : 
--  Mushrooms 

Apricots, cherries, peaches 
(including nectarines), plums 
and sloes, fresh  : 
- Apricots 

- Peaches,  including nectarines 

—  Plums and sloes : 
—  Plums 

Wheat or meslin  flour : 
—  Wheat Hour : 
— Of durum  wheat 

—  Of common  wheat and spelt 

- Meslin  flour 

Cereal  flours  other than of 
wheat or meslin : 
- Rye flour 

Cereal  groats, meal and pellets : 
- Groats and meal : 
-- Of wheat 

- Pellets : 
-  Of wheat 

12 

Description  of goods 
Locust beans, seaweeds and 
other algae, sugar beet and 
sugar cane, fresh,  chilled,  frozen 
or dried, whether or not 
ground  ; fruit  stones and kernels 
and other vegetable products 
(including unroasted  chicory 
roots of the variety  dehorium 
intybus sativum) of a kind  used 
primarily  for human 
consumption,  not elsewhere 
specified  or included : 
— Other : 
—  Sugar beet 

—  Sugar cane 

Pig fat (including  lard) and 
poultry  fat, other than that of 
heading No 0209 or  1503 : 
—  Pig fat (including  lard) : 
— Other 

Other prepared  or preserved 
meat, meat offal  or blood : 
—  Homogenized  preparations : 
Of swine, of bovine animals, of 
sheep and goats 

— Of liver of any animal 
of swine, of bovine animals, of 
sheep and goats 

— Of swine : 
—  Ham and cuts thereof : 
— Of domestic swine 

—  Shoulders and cuts thereof: 
— Of domestic swine 

— Other  including mixtures : 
— Of domestic swine : 

CN code 

121291  a 

1212 92 00 a 

501 00  19  a 

Ex  1602  10 00b 

Ex  1602 20 90 b 

160241  10 

1602 42  10  a 

1602 49  11  a 
1602 49  13" 
1602 49  15  a 
1602 49  19  a 
1602 49 30 a 
1602 49 50 a 

13 

CN code 

Ex  1602 90  10 

1602 90 51 

1702  11 00 '' 
1702  19 00a 

1702 20  10 a 

Description  of goods 
- Other,  including  preparations 
of blood  of any animal : 
-  Preparations of blood of any 
animal : 
Preparation  of blood  of bovine 
animals and of pig 

-  Other : 
-  Other : 
-  Containing meat or meat 
offal  of domestic swine 

Other sugars, including 
chemically pure lactose, 
maltose, glucose and  fructose, in 
solid  form  ; sugar syrups not 
containing added  flavouring  or 
colouring matter  ; artificial 
honey, whether or not mixed 
with natural honey  ; caramel : 
- Lactose and  lactose syrup 

- Maple sugar and  maple syrup : 
-- Maple sugar in solid  form, 
containing added  flavouring  or 
colouring matter 

1702 20 90 

-  Other 

- Glucose and glucose syrup, not 
containing  fructose  or 
containing in the dry state less 
than 20 *7c  by weight of 
fructose  : 
--  Isoglucose 

- Glucose and glucose syrup, 
containing  in the dry stale at 
least 20 % but less than 50 %  by 
weight of fructose  : 
-  Isoglucose 

- Other fructose  and  fructose 
syrup, containing  in the dry state 
more than 50 % by weight of 
fructose  : 

- Other, including  invert sugar : 
-- Isoglucose 

-- Artificial  honey,  whether or 
not mixed  with natural honcv 

1702 30  10; 

1702 40  10 a 

1702 60 9 

1702 90 30 

1702 90 60 

14 

CN code 

1702 90 71 

1702 90 75 a 

1702 90 80 a 

1702 90 99 a 

2106 90 30 

2106 90 5 la 

2106 90 59 

Description of goods 
— Caramel : 
— Containing 50 % or more by 
weight  of  sucrose  in  the  dry 
matter 

— Other : 
—  In  the  form  of  powder, 
whether or not agglomerated 

~ Inulin syrup 

-Other 

Food preparations not elsewhere 
specified or included : 
— Other : 
— Isoglucose syrups 

— Other : 
—  Lactose syrup 

—  Other : 

syrup 

maltodextrine 

Preparations  of  a  kind  used  in 
animal feeding : 
—  Dog  or  cat  food,  put  up  for 
retail sale : 
~  Containing  starch,  glucose 
or 
syrup, 
maltodextrine 
falling 
within  subheadings  1702  30 51 
to  1702  30  99,  1702  40  90, 
1702 90 50 and  2106 90  55 or 
milk products : 
—  Containing  starch,  glucose, 
glucose syrup, maltodextrine or 
maltodextrine syrup : 
—  Containing  no  starch  or 
containing  10  %  or  less  by 
weight of starch : 

2309 10 15 

2309 10 19 

Containing  not  less  than 
50  %  but  less  than  75  %  by 
weight of milk products 

Containing  not  less  than 
75  %  by  weight  of  milk 
products 

CN code 

Description of goods 

15 

2309 10 39* 

2309 10 59" 

2309 10 70* 

2309 90 35 

2309 90 39 a 

—  Containing more than  10 % 
but not more than 30 % by 
weight of starch : 

Containing not less than 50 

% by weight of milk products 
—  Containing more than 30 % 
by weight of starch : 

Containing not less than 50 

% by weight of milk products 

— Containing no starch, 
glucose, glucose syrup, 
maltodextrine or maltodextrine 
syrup but containing milk 
products : 

— Other : 
»  Other : 
— Containing starch, glucose, 
glucose syrup, maltodextrine or 
maltodextrine syrup falling 
within subheadings  1702 30 51 
to 1702 30 99,1702 40 90, 
1702 90 50 and 2106 90 55 or 
milk products : 
—  Containing starch, glucose, 
glucose syrup, maltodextrine or 
maltodextrine syrup : 

Containing no starch or 
containing 10 % or less by 
weight of starch : 

Containing not less than 

50 % but less than 75 % by 
weight of milk products 

Containing not less than 

75 % by weight of milk 
products 

16 

CNcode 

2309 90 49" 

2309 90 59 a 

2309 90 70a 

CN code 

0102 90b 

0201' 

bl 
0202' 

0210  20' 

1108  14 00 

Ex  1108  1990 

1109 00 00 a 

Description of goods 

Containing more than 
10 % but not more than 30 % by 
weight of starch : 

Containg not less than 
50 % by weight of milk products 

Containing more than 
30 % by weight of starch : 

Containing not less than 50 

% by weight of milk products 

-— Containing no starch, 
glucose, glucose syrup, 
maltodextrine or maltodextrine 
syrup but containing milk 
products 

PART  2 
Sensitive products 

Description of goods 
Live bovine animals : 
- Other 

Meat of bovine animals, fresh  or 
chilled : 

Meat of bovine animals,  frozen 
Meat and edible meat  offal, 
salted, in brine, dried or 
smoked  ; edible flours and 
meals of meat or meat offal  : 
- Meat of bovine animals : 

Starches ; inulin : 
-  Manioc (cassava) starch 

~  Other starches : 
-  Other 
Other than starches of 
arrowroot 

Wheat gluten, whether or not 
dried 

Where, in the course of a year, imports of beef and veal falling  within CN codes 0201 and 

1 
02.02, originating in one of the countries mentioned  in annex IV of Regulation (EC) n°  1256/96, exceed 
the greatest quantity of Community  imports recorded for one year between  1969 and  1974 inclusive  for 
the origin in question, plus an annual growth rate of 7 %, exemption from customs duties on the 
products of that origin shall be partially or totally  suspended. 

17 

CN code 

1702 90 79* 

2106 90 55 

2303  10  11 a 

Description of goods 
Other sugars, including 
chemically pure lactose, 
maltose, glucose and  fructose, 
in solid form  ; sugar syrups not 
containing added flavouring  or 
colouring matter ; artificial 
honey, whether or not mixed 
with natural honey ; caramel : 
— Other,  including invert sugar : 
-- Caramel : 
— Other : 
—  Other 

Food preparations not elsewhere 
specified  or included : 
— Other : 
— Flavoured or coloured  sugar 
syrups : 
— Other : 
—  Glucose syrup and 
maltodextrine syrup 

Residues of stardi  manufacture 
and similar residues, beet-pulp, 
bagasse and other waste of 
sugar manufacture,  brewing or 
distilling dregs and waste, 
whether or not in the form  of 
pellets : 
- Residues of starch 
manufacture  and similar 
residues : 
-  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 

CN code 

Description of goods 

18 

Preparations of a kind used in 
animal feeding : 
- Other : 
-  Other : 
— Containing starch, glucose, 
glucose syrup, maltodextrine or 
maltodextrine syrup  falling 
within subheadings  1702 30 51 
to  1702 30 99,  1702 40 90, 
1702 90 50 and 2106 90 55 or 
milk products : 
—  Containing starch, glucose, 
glucose syrup, maltodextrine or 
maltodextrine syrup : 

Containing no starch or 
containg  10 % or less by weight 
of starch : 

Containing no milk 
products or containing less than 
10 % by weight of such 
products 

PART 3 
Semi-sensitive products 

Description of goods 
Citrus fruit,  fresh  or dried : 
- Oranges 

- Mandarins (including 
tangerines and satsumas) ; 
Clementines, wilkings and 
similar citrus hybrids 

PART 4 
Non-sensitive  products 

Description of goods 

Meat of sheep or goats,  fresh, 
chilled or frozen  : 
- Carcases and half-carcases  of 
lamb, fresh  or chilled 

2309 90 31 a 

CN Code 

0805  10" 

0805  20" 

CN Code 

0204  I000b 

The reduction  is applicable  from 
01.11 to the end of  February 

19 

CN code 

0204 21 00 b 
0204 22 b 
0204'23 00 b 

0204 30 00 b 

0204 4100 b 
0204 42 b 
0204 43 b 

0204 50 b 

0206  10 95" 

0206 29 9 lb 

0208 90 50 

0210  12 90b 

0210 90 41b 

0210 90 90 b 

Description of goods 

- Other meat of sheep, fresh or 
chilled 

- Carcases and half-carcases of 
lamb, frozen 

- Other meat of sheep, frozen 

-Meat  of goats 

Edible offal  of bovine animals, 
swine, sheep, goats, horses, 
asses, mules or hinnies,  fresh, 
chilled or frozen : 
- Of bovine animals, fresh  or 
chilled : 
~  Other : 
-  Thick skirt and thin skirt 

- Of bovine animals, frozen  : 
-  Other : 
---Other: 
-— Thick skirt and thin skirt 

Other meat and edible meat 
offal,  fresh, chilled or frozen  : 
- Other : 
~  Whale and seal meat 

Meat and edible meat  offal, 
salted, in brine, dried or 
smoked  ; edible flours and 
meals of meat or meat  offal 
- Meat of swine : 
~  Bellies (streaky) and cuts 
thereof : 
— Other 

- Other including edible  flours 
and meals of meat or meat 
offal  : 
-  Offal  : 
— Of bovine animals : 
—  Thick skirt and thin skirt 

~  Edible flours and meals of 
meat or meat  offal 

20 

The reduction is applicable  from 
01.02 to 31.05 

The reduction is applicable  from 
01. llto 15.05 

The reduction is applicable  from 
01.11 to 31.12 

CNcode 

0703 2000b' 

Ex 0707 00 05 b 

Ex 0709 1000' 

0714 10 91 

Ex 0714 90 11 

Description of goods 
Onions, shallots, garlic, leeks 
and other alliaceous vegetables, 
fresh  or chilled : 
- Garlic 

Cucumbers and gherkins,  fresh 
or chilled : 
- Cucumbers : 
Small winter cucumbers 

Other vegetables, fresh or 
chilled : 
- Globe artichokes 

Manioc, arrowroot, salep, 
Jerusalem artichokes, sweet 
potatoes and similar roots and 
tubers with high starch or inulin 
content, fresh, chilled, frozen or 
dried, whether or not sliced or in 
the form of pellets ; sago pith : 
- Manioc (cassava) : 
-Other : 
— Of a kind used for human 
consumption, in immediate 
packings of a net content not 
exceeding 28 kg, either fresh 
and whole or without skin and 
frozen,  whether or not sliced 

— Other : 
~ Arrowroot, salep and similar 
roots and tubers with high starch 
content : 
— Of a kind used for human 
consumption, in immediate 
packings of a net content not 
exceeding 28 kg, either  fresh 
and whole or without skin and 
frozen, whether or not sliced : 
of arrowroot 

Ex 0714 90 19; 

— Other : 
Of arrowroot 

21 

CN code 

0806 20 92 

1001 90  10 

Ex  1106 20  10a 

Ex  1106 20 90 

Ex  1108  19 90a 

1504 30  11" 

1509 90 00' 

Description of goods 
Grapes, fresh or dried : 
- Dried : 
-  Other : 
-  Sultanas 

Wheat and meslin : 
- Other : 
-  Spelt for sowing1 

Flour, meal and powder of the 
dried leguminous vegetables of 
heading No 0713, of sago or of 
roots or tubers of heading No 
0714 or of the products of 
Chapter 8 : 
- Of sago or of roots or tubers of 
heading No 0714 : 
~  Denatured2 
Of flour and meal of arrowroot 

-  Other 
Of flour and meal of arrowroot 

Starches ; inulin : 
- Starches : 
~  Other starches : 
-  Other : 
starches of arrowroot 

Fats and oils and their fractions, 
offish  or marine mammals, 
whether or not refined, but not 
chemically  modified 
- Fats and oils and their 
fractions, of marine mammals : 
~  Solid fractions : 
-  Whale oil and sperm oil 

Olive oil and its fractions, 
whether or not refined, but not 
chemically modified : 
- Other 

Entry under this subheading is subject to conditions laid down in the relevant Community 
provisions. 
Entry under this subheading is subject to conditions laid down in the relevant Community 
provisions. 

22 

•Other oils and their fractions, 
obtained solely from olives, 
whether or not refined, but not 
chemically modified, including 
blends of these oils or fractions 
with oils or fractions of heading 
No  1509 : 
- Other 

Other prepared or preserved 
meat, meat offal or blood : 
- Other, including preparations 
of blood of any animal: 
-  Other : 
-  Other : 
-  Other : 
Other : 
Of sheep or goats : 

Uncooked ; mixtures of 

cooked meat or offal and 
uncooked meat or offal : 
Of sheep 

151000 90* 

1602 90 72 b 

The reduction is applicable on the specific duties. 

The reduction is applicable on the ad valorem duties. 

<? 

FINANCIAL STATEMENT 

Title of operation 

Draft proposal for a Council Regulation extending the coverage of Regulations (EC) Nos 
3281/94  and  1256/96  concerning  the  European  Union's  schemes  of  generalised  tariff 
preferences for the benefit of the least-developed countries 

Legal basis 

Article  113 of the Treaty 

Objective of the operation 

The  aim of  the  proposed  Regulation  is to  extend the range  of  products  from  the  least-
developed countries qualifying  from generalised preferences. 

Estimate of customs revenue 

On the basis of  1996 imports of products listed in Annexes I and II to this proposal  from 
the beneficiary  countries  mentioned  in Annex IV to Regulations  (EC) Nos  3281/94 and 
1256/96 and an average 50% take-up of the GSP scheme by the least-developed countries 
in 1995, the loss of customs revenue is estimated at ECU 77 918. 

23 

zy 

ISSN 0254-1475 

COM(97) 721  final 

DOCUMENTS 

EN 

02  05  11  14 

Catalogue number  : CB-CO-97-741-EN-C 

ISBN 92-78-29789-5 

Office  for Official  Publications of the European Communities 

L-2985 Luxembourg