Information from the Commission - Integrated tariff of the European Communities (TARIC) - Introduction
Date: 2000-04-25
Institutions: European Commission
Subjects: Combined Nomenclature, common customs tariff, customs regulations, tariff nomenclature

25.4.2000

EN

Official Journal of the European Communities

C 115/1

I

(Information)

COMMISSION

Integrated tariff of the European Communities
(TARIC)

(2000/C 115/01)

established pursuant to Article 2 of Council Regulation (EEC) No 2658/87 of 23 July 1987
on the tariff and statistical nomenclature and on the Common Customs Tariff
(OJ L 256, 7.9.1987, p. 1), as last amended by Regulation (EC) No 2204/1999
(OJ L 278, 28.10.1999, p. 1)

25.4.2000

EN

Official Journal of the European Communities

C 115/3

CONTENTS

Foreword . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Part one: Brief outline . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Section I: Structure and content of TARIC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Section II: Coding of goods

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Section III: General rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Section IV: Special provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Part two: Detailed description of TARIC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Section I: Layout . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Section II: Even-numbered pages (left-hand pages)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Section III: Odd-numbered pages (right-hand pages)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Section IV: Additional codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Section V: Footnotes

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(cid:151) Section VI: Abbreviations

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Page

5

7

7

7

9

10

13

17

17

18

19

20

21

22

25.4.2000

EN

Official Journal of the European Communities

C 115/5

FOREWORD

In accordance with Article 6 of Regulation (EEC) No 2658/87 the Commission publishes TARIC 2000.

TARIC incorporates the Community legislation listed in Part One, Section 1, which has been published in the Official
Journal of the European Communities. Where Community legislation was not published by the time TARIC went to press
(15 February 2000), drafts of such legislation have been taken into account.

Since TARIC is published annually, it cannot include all legislation which enters into force after its publication date.
Consequently, the information contained in this publication may be subject to change during the year.

TARIC is based on the Combined Nomenclature (CN) which has some 10 000 headings (coded with eight digits) and
which constitutes the basic nomenclature for the Common Customs Tariff as well as for the statistics of external trade
of the Community and of trade between Member States.

TARIC contains around 18 000 further subdivisions (coded with two extra digits or with an additional code) necessi-
tated for the most part by:

1. Tariff suspensions

2. Tariff quotas

3. Tariff preferences (including tariff quotas and ceilings)

4. The generalised system of tariff preferences applicable to developing countries

5. Anti-dumping and countervailing duties

6. Countervailing charges

7. Agricultural components

8. Unit values

9. Standard import values

10. Reference and minimum prices

11. Import prohibitions

12. Import restrictions

13. Import surveillance

14. Export prohibitions

15. Export restrictions

16. Export surveillance

17. Export refunds

TARIC is used by the Commission and the Member States for the purpose of applying Community measures relating to
imports and exports, and - where necessary - to trade between Member States. TARIC also serves as a basis for the
working tariffs and tariff files in the Member States.

C 115/6

EN

Official Journal of the European Communities

25.4.2000

Indeed, the only way of securing a uniform presentation of the relevant Community law is for the Commission to
undertake the work of integrating and coding the above measures. This also makes it possible to collect Community-
wide statistics for the measures concerned, thus making separate statistical reporting requirements for specific goods
or measures largely superfluous. TARIC was created for this purpose.

The day-by-day changes in Community legislation are recorded in a database which is continually updated. The Mem-
ber States are given prompt electronic notification of amendments and can amend their own working tariffs and tariff
files accordingly. TARIC itself, like the national working tariffs, does not have the status of a legal instrument, but its
codes must be used for customs declarations and statistical returns (see Article 5 of Regulation (EEC) No 2658/87).

The published version of the TARIC is produced annually by the Office for Official Publications of the European
Communities. However, Chapters 1 to 24 may be published twice in order to show the changes to the customs duties
for most agricultural products as from 1 July.

25.4.2000

EN

Official Journal of the European Communities

C 115/7

INTRODUCTION

PART ONE

BRIEF OUTLINE

SECTION I

Structure and content of TARIC

The Integrated Tariff of the European Communities, known as TARIC, is designed to show the various rules applying
to specific products when imported into the customs territory of the Community or, in some cases, when exported
from it.

It incorporates:

(cid:151) the provisions of the Harmonised System,

(cid:151) the provisions of the Combined Nomenclature,

(cid:151) the provisions of the specific Community legislation listed below.

(cid:151) 1. Tariff suspensions

(cid:151) 2. Tariff quotas

(cid:151) 3. Tariff preferences (including tariff quotas and ceilings) as follows:

(cid:151) 3. (cid:151) ACP States (African, Caribbean and Pacific States) and OCT (overseas countries and territories)

(cid:151) 3. (cid:151) Albania

(cid:151) 3. (cid:151) Algeria

(cid:151) 3. (cid:151) Andorra

(cid:151) 3. (cid:151) Bosnia-Herzegovina

(cid:151) 3. (cid:151) Bulgaria

(cid:151) 3. (cid:151) Ceuta and Melilla

(cid:151) 3. (cid:151) Croatia

(cid:151) 3. (cid:151) Cyprus

(cid:151) 3. (cid:151) Czech Republic

(cid:151) 3. (cid:151) Egypt

(cid:151) 3. (cid:151) Estonia

(cid:151) 3. (cid:151) European Economic Area (EEA) (Iceland, Liechtenstein, Norway)

(cid:151) 3. (cid:151) Faeroes

(cid:151) 3. (cid:151) Former Yugoslav Republic of Macedonia

(cid:151) 3. (cid:151) Hungary

(cid:151) 3. (cid:151) Israel

(cid:151) 3. (cid:151) Jordan

C 115/8

EN

Official Journal of the European Communities

25.4.2000

(cid:151) 4. (cid:151) Latvia

(cid:151) 4. (cid:151) Lebanon

(cid:151) 4. (cid:151) Lithuania

(cid:151) 4. (cid:151) Malta

(cid:151) 4. (cid:151) Morocco

(cid:151) 4. (cid:151) Poland

(cid:151) 4. (cid:151) Romania

(cid:151) 4. (cid:151) San Marino

(cid:151) 4. (cid:151) Slovakia

(cid:151) 4. (cid:151) Slovenia

(cid:151) 4. (cid:151) South Africa

(cid:151) 4. (cid:151) Switzerland

(cid:151) 4. (cid:151) Syria

(cid:151) 4. (cid:151) Tunisia

(cid:151) 4. (cid:151) Turkey

(cid:151) 4. (cid:151) West Bank and Gaza Strip

(cid:151) 4. The generalised system of tariff preferences applicable to developing countries (GSP)

(cid:151) 5. Anti-dumping and countervailing duties

(cid:151) 6. Countervailing charges

(cid:151) 7. Agricultural components (for processed agricultural products)

(cid:151) 8. Unit values (periodic values for certain perishable goods) (1)

(cid:151) 9.

Standard import values (for fruit and vegetables) (1)

(cid:151) 10. Minimum prices and reference prices (1)

(cid:151) 11 Import prohibitions

(cid:151) 12.

Import restrictions:

(cid:151) 12.1. Quantitative limits

(cid:151) 12.2. Other restrictions including CITES

(cid:151) 13.

Import surveillance

(cid:151) 14.

Export prohibitions

(cid:151) 15.

Export restrictions:

(cid:151) 15.1. Quantitative limits

(cid:151) 15.2. Other restrictions including CITES and dual-use goods

(cid:151) 16.

Export surveillance

(cid:151) 17.

Export refunds (1)

(1) The amounts are not indicated.

25.4.2000

EN

Official Journal of the European Communities

C 115/9

SECTION II

Coding of goods

A large number of Community measures are in force which apply to certain specific products, and there is therefore a
need for a full, structured nomenclature identifying such products with precision.

Goods are coded according to the TARIC nomenclature. The TARIC code has 10 digits. To allow for the application of
specific Community rules which have not been coded, or for which only a partial code exists (to ninth and 10th digit
level), there is an additional code, usually four-digit, currently used to provide for:

(cid:151) complex anti-dumping and countervailing duties,

(cid:151) agricultural components,

(cid:151) pharmaceutical substances listed in Part Three, Section II of the CN,

(cid:151) CITES products (Washington Convention),

(cid:151) reference prices for fish,

(cid:151) certain other import or export measures for which a subdivision of the CN/TARIC code is required.

The 10-digit TARIC codes and, where necessary, additional codes apply to all imports of goods from non-Community
countries and, during the transitional period, from new Member States. For exports and in trade transactions between
Member States the eight-digit Combined Nomenclature codes and, where necessary, additional codes, are used.

Structure of TARIC codes and additional codes

C 115/10

EN

Official Journal of the European Communities

25.4.2000

SECTION III

General rules

A. General rules for the interpretation of the nomenclature

Classification of goods in the nomenclature 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 classifica-
tion 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 presented, 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), presented unassembled or disassembled.

2. (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 by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more

headings, classification shall be effected as follows:

3. (a) the heading which provides the most specific description shall be preferred to headings providing a more gen-
eral description. However, when two or more headings each refer to part only of the material or substances
contained in mixed or composite goods or to only part of the items in a set put up for retail sale, those headings
are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or
precise description of the goods;

3. (b) mixtures, composite goods consisting of different materials or made up of different components, and goods put
up in sets for retail sale, 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;

3. (c) when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which

occurs last in numerical order among those which equally merit consideration.

4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropri-

ate to the goods to which they are most akin.

5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

5. (a) camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similiar
containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and
presented with the articles for which they are intended, shall be classified with such articles when of a kind
normally sold therewith. This rule does not, however, apply to containers which give the whole its essential
character;

5. (b) subject to the provisions of rule 5(a) above, packing materials and packing containers (1) presented with the
goods therein shall be classified with the goods if they are of a kind normally used for packing such goods.
However, this provision is not binding when such packing materials or packing containers are clearly suitable
for repetitive use.

(1) The terms (cid:145)packing materials(cid:146) and (cid:145)packing containers(cid:146) mean any external or internal containers, holders, wrappings or supports other than
transport devices (e.g. transport containers), tarpaulins, tackle or ancillary transport equipment. The term (cid:145)packing containers(cid:146) does not cover the
containers referred to in general rule 5(a).

25.4.2000

EN

Official Journal of the European Communities

C 115/11

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the
terms of those subheadings and any related subheading notes and mutatis mutandis to the above rules, on the
understanding that only subheadings at the same level are comparable. For the purposes of this rule the relative
section and chapter notes also apply, unless the context otherwise requires.

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 Community has concluded agreements con-
taining the most-favoured-nation tariff clause are the conventional duties shown in columns 4, 4(a) and 4(b) of the
schedule of duties contained in Annex I to Commission Regulation (EC) No 2204/1999(1).

1. Unless the context otherwise requires, these conventional duties are applicable to goods, other than those referred

to above, imported from any third country.

1. The autonomous duties shown in column 3 of Annex I to Regulation (EC) No 2204/1999 are applicable when they

are less than the conventional duties.

1. In column 7 TARIC shows the applicable duties, which are:

1. (cid:151) the conventional duty, or

1. (cid:151) the autonomous duty, or

1. (cid:151) a combination of the two duties, or

1. (cid:151) a suspension of the autonomous or conventional duty.

1. See Part Two, Section III, item B.

2. Paragraph 1 does not apply where special autonomous customs duties are provided for in respect of goods originat-

ing in certain countries or where preferential customs duties are applicable pursuant to agreements.

3. Paragraphs 1 and 2 do 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 simply as numbers in columns 7 to 11 are ad valorem duties.

5. The symbol (cid:145)EA(cid:146) or (cid:145)EAR(cid:146) in columns 7 to 11 indicates that the goods concerned are chargeable with an (cid:145)agricultural
component(cid:146) determined under the regulations relating to trade in certain goods processed from agricultural prod-
ucts. The amount of the agricultural component is given in Annex 1.

6. The symbol (cid:145)AD S/Z(cid:146) or (cid:145)AD S/ZR(cid:146) or (cid:145)AD F/M(cid:146) or (cid:145)AD F/MR(cid:146) in columns 7 to 11 in Chapters 17 to 19 indicates 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. The amount of the additional duty is given in Annex 1.
The maximum rate of duty (MAX) to which the symbol relates consists of an ad valorem duty plus the additional
duty.

7. In Chapter 22 the symbol (cid:145)EUR % vol/hl(cid:146) in columns 7 to 11 means that a specific duty, expressed in euro, is to be
calculated for each percentage volume of alcohol per hectolitre. Thus an alcoholic beverage having an alcoholic
volume of 40 % is to be charged as follows:

7. (cid:151) (cid:145)EUR 1 % vol/hl(cid:146) = EUR 1 x 40 giving a duty of EUR 40 per hectolitre, or

7. (cid:151) (cid:145)EUR 1 % vol/hl + EUR 5/hl(cid:146) = EUR 1 x 40 plus EUR 5 giving a duty of EUR 45 per hectolitre.

7. When the symbol (cid:145)MIN(cid:146) is shown (for example (cid:145)EUR 1,6/% vol/hl MIN EUR 9/hl(cid:146)), it means that the duty, calculated
on the basis of the abovementioned rule, is to be compared with the minimum duty (for example (cid:145)EUR 9/hl(cid:146)) and
the higher of the two is to be applied.

(1) OJ L 278, 28.10.1999, p. 1.

C 115/12

EN

Official Journal of the European Communities

25.4.2000

C. General rules applicable both to nomenclature and to duties

1. Unless provided otherwise, the provisions relating to customs value are 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, are taken to be:

2. (a) in the case of a reference to (cid:145)gross weight(cid:146), the aggregate weight of the goods and of all the packing materials and

packing containers;

2. (b) in the case of a reference to (cid:145)net weight(cid:146) or simply to (cid:145)weight(cid:146) without qualification, the weight of the goods

themselves without packing materials and packing containers of any kind.

3. The equivalent in national currencies to the euro, for Member States other than participating Member States as
defined in Council Regulation (EC) No 974/98 (1) (hereafter called (cid:145)Non-participating Member States(cid:146)), shall be fixed
in accordance with Article 18 of Council Regulation (EEC) No 2913/92 (2), as amended by Regulation (EC) No
82/97 of the European Parliament and of the Council (3), without prejudice to special provisions drawn up in other
fields, in particular for agriculture.

(1) OJ L 139, 11.5.1998, p. 1.
(2) OJ L 302, 19. 10. 1992, p. 1.
(3) OJ L 17, 21.1.1997, p. 1.

25.4.2000

EN

Official Journal of the European Communities

C 115/13

SECTION IV

Special provisions

A. Goods intended for certain categories of vessels and 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 equiping such ships, boats or other vessels.

Code number

Description

8901

8901 10

Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the
transport of persons or goods:
- Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-

boats of all kinds:

8901 10 10

Sea-going

8901 20

- Tankers:

8901 20 10

Sea-going

8901 30

- Refrigerated vessels, other than those of subheading 8901 20:

8901 30 10

Sea-going

8901 90

- Other vessels for the transport of goods and other vessels for the transport of both persons and goods:

8901 90 10

Sea-going

8902 00

8902 00 12

8902 00 18

8903

8903 91

8903 91 10

8903 92

8903 92 10

8904 00

8904 00 10

Fishing vessels; factory ships and other vessels for processing or preserving fishery products:
- Sea-going:
- Of a gross tonnage exceeding 250
- Of a gross tonnage not exceeding 250

Yachts and other vessels for pleasure or sports; rowing boats and canoes:
- Other

Sailboats, with or without auxiliary motor:

Sea-going

- Motorboats, other than outboard motorboards:

Sea-going

Tugs and pusher craft:
- Tugs
- Pusher craft:

8904 00 91

Sea-going

8905

8905 10

Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which
is subsidiary to their main function; floating docks; floating or submersible drilling or produc-
tion platforms:
- Dredgers:

8905 10 10

Sea-going

8905 90

- Other:

8905 90 10

Sea-going

8906 00

8906 00 10

Other vessels, including warships and lifeboats other than rowing boats:
- Warships
- Other:

8906 00 91

Sea-going

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
C 115/14

EN

Official Journal of the European Communities

25.4.2000

2. Customs duties are suspended in respect of:

2. (a) goods intended for incorporation in drilling or production platforms:

2. (a) (1) fixed, ex subheading 8430 49 00, operating in or outside the territorial sea of Member States;

2. (a) (2) floating or submersible, subheading 8905 20 00

2. (a) for the purposes of their construction, repair, maintenance, conversion, as well as goods intended for equipping

these platforms.

2. (a) 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 the construction, repair, maintenance, conversion or equiping of these platforms are regarded also as
being used for incorporation in drilling or production platforms;

2. (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

3. The suspensions are subject to conditions laid down in the relevant Community provisions 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:

1. (cid:151) civil aircraft,

1. (cid:151) certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair,

maintenance, rebuilding, modification or conversion,

1. (cid:151) ground flying-trainers and their parts, for civil use.

1. These goods are covered by subheadings (1) with a footnote reference in the following terms:

1. (cid:151) (cid:145)Entry under this subheading is subject to conditions laid down in the relevant Community provisions. See also

Section II, paragraph B, of the preliminary provisions(cid:146).

2. For the purposes of paragraph 1, (cid:145)civil aircraft(cid:146) means aircraft other than aircraft used in military or similar services

in the Member States which carry a military or non-civil registration.

(1) The subheadings concerned are within the following subheadings: 3917 21, 3917 22, 3917 23, 3917 29, 3917 31, 3917 33, 3917 39, 3917 40,
3926 90, 4008 29, 4009 50, 4011 30, 4012 10, 4012 20, 4016 10, 4016 93, 4016 99, 4017 00, 4504 90, 4823 90, 6812 90, 6813 10, 6813 90,
7007 21, 7304 31, 7304 39, 7304 41, 7304 49, 7304 51, 7304 59, 7304 90, 7306 30, 7306 40, 7306 50, 7306 60, 7312 10, 7312 90, 7322 90,
7324 10, 7324 90, 7326 20, 7413 00, 7608 10, 7608 20, 8108 90, 8302 10, 8302 20, 8302 42, 8302 49, 8302 60, 8307 10, 8307 90, 8407 10,
8408 90, 8409 10, 8411 11, 8411 12, 8411 21, 8411 22, 8411 81, 8411 82, 8411 91, 8411 99, 8412 10, 8412 21, 8412 29, 8412 31, 8412 39,
8412 80, 8412 90, 8413 19, 8413 20, 8413 30, 8413 50, 8413 60, 8413 70, 8413 81, 8413 91, 8414 10, 8414 20, 8414 30, 8414 51, 8414 59,
8414 80, 8414 90, 8415 81, 8415 82, 8415 83, 8415 90, 8418 10, 8418 30, 8418 40, 8418 61, 8418 69, 8419 50, 8419 81, 8419 90, 8421 19,
8421 21, 8421 23, 8421 29, 8421 31, 8421 39, 8424 10, 8425 11, 8425 19, 8425 31, 8425 39, 8425 42, 8425 49, 8426 99, 8428 10,
8428 20, 8428 33, 8428 39, 8428 90, 8471 10, 8471 41, 8471 49, 8471 50, 8471 60, 8471 70, 8479 89, 8479 90, 8483 10, 8483 30, 8483 40,
8483 50, 8483 60, 8483 90, 8484 10, 8484 90, 8501 20, 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52, 8501 53,
8501 61, 8501 62, 8501 63, 8502 11, 8502 12, 8502 13, 8502 20, 8502 39, 8502 40, 8504 10, 8504 31, 8504 32, 8504 33, 8504 40,
8504 50, 8507 10, 8507 20, 8507 30, 8507 40, 8507 80, 8507 90, 8511 10, 8511 20, 8511 30, 8511 40, 8511 50, 8511 80, 8516 80, 8518 10,
8518 21, 8518 22, 8518 29, 8518 30, 8518 40, 8518 50, 8520 90, 8521 10, 8522 90, 8525 10, 8525 20, 8526 10, 8526 91, 8526 92, 8527 90,
8529 10, 8529 90, 8531 10, 8531 20, 8531 80, 8539 10, 8543 89, 8543 90, 8544 30, 8801 10, 8801 90, 8802 11, 8802 12, 8802 20,
8802 30, 8802 40, 8803 10, 8803 20, 8803 30, 8803 90, 8805 20, 9001 90, 9002 90, 9014 10, 9014 20, 9014 90, 9020 00, 9025 11,
9025 19, 9025 80, 9025 90, 9026 10, 9026 20, 9026 80, 9026 90, 9029 10, 9029 20, 9029 90, 9030 10, 9030 20, 9030 31, 9030 39,
9030 40, 9030 83, 9030 89, 9030 90, 9031 80, 9031 90, 9032 10, 9032 20, 9032 81, 9032 89, 9032 90, 9104 00, 9109 19, 9109 90,
9401 10, 9403 20, 9403 70, 9405 10, 9405 60, 9405 92 and 9405 99.

25.4.2000

EN

Official Journal of the European Communities

C 115/15

3. For the application of paragraph 1, second indent, the expression (cid:145)for use in civil aircraft(cid:146) in all relevant subhea-

dings (1) includes goods for use in ground flying trainers for civil use.

C. Pharmaceutical products

1. Relief from customs duty is provided for pharmaceutical products of the following categories:

1. (i) iiiipharmaceutical substances which are covered by the CAS RN (Chemical Abstracts Service Registry Numbers)

and the international non-proprietary names (INNs) listed in Annex 2(A);

1. (ii) iiisalts, esters and hydrates of INNs which are described by combining INNs of Annex 2(A) with prefixes or
suffixes of Annex 2(B), provided such products are classifiable in the same six-digit HS-headings as the rel-
evant INN;

1. (iii) iisalts, esters and hydrates of INNs which are listed in Annex 2(C) and which are not classifiable in the same

six-digit HS-heading as the corresponding INNs;

1. (iv) iipharmaceutical intermediates, i.e. compounds used in the manufacture of finished pharmaceutical products

which are covered by the CAS RN and the chemical names, listed in Annex 2(D).

2. Special cases:

1. (i) iiiiINNs cover only those substances described in the lists of recommended and proposed INNs published by the
World Health Organisation (WHO). Where the number of substances covered by an INN is less than that
covered by the CAS RN, only those substances covered by the INN will be subject to duty-free treatment.

1. (ii) iiiWhere a product of Annex 2(A) or Annex 2(D) is identified by a CAS RN corresponding to a specific isomer,

only that isomer may qualify for duty-free treatment

1. (iii) iiDouble derivatives (salts, esters and hydrates) of INNs identified by a combination of an INN of Annex 2(A)
with a prefix or suffix of Annex 2(B) qualify for duty-free treatment, provided they are classifiable in the same
six-digit HS-heading as the relevant INN:

2. (iii) iiexample: alanine methyl ester, hydrochloride

2. (iv) iiWhere an INN of Annex 2(A) is a salt (or an ester), no other salt (or ester) of the acid corresponding to th INN

may qualify for duty-free treatment:

1. (iv) iiexample: oxprenoate potassium (INN): duty-free

2. (iv) iiexample: oxprenoate sodium: not duty-free.

(1) The subheadings concerned are within the following subheadings: 3917 21, 3917 22, 3917 23, 3917 29, 3917 31, 3917 33, 3917 39, 3917 40,
3926 90, 4008 29, 4009 50, 4011 30, 4012 10, 4012 20, 4016 10, 4016 93, 4016 99, 4017 00, 4504 90, 4823 90, 6812 90, 6813 10, 6813 90,
7007 21, 7304 31, 7304 39, 7304 41, 7304 49, 7304 51, 7304 59, 7304 90, 7306 30, 7306 40, 7306 50, 7306 60, 7312 10, 7312 90, 7322 90,
7324 10, 7324 90, 7326 20, 7413 00, 7608 10, 7608 20, 8108 90, 8302 10, 8302 20, 8302 42, 8302 49, 8302 60, 8307 10, 8307 90, 8407 10,
8408 90, 8409 10, 8411 11, 8411 12, 8411 21, 8411 22, 8411 81, 8411 82, 8411 91, 8411 99, 8412 10, 8412 21, 8412 29, 8412 31, 8412 39,
8412 80, 8412 90, 8413 19, 8413 20, 8413 30, 8413 50, 8413 60, 8413 70, 8413 81, 8413 91, 8414 10, 8414 20, 8414 30, 8414 51, 8414 59,
8414 80, 8414 90, 8415 81, 8415 82, 8415 83, 8415 90, 8418 10, 8418 30, 8418 40, 8418 61, 8418 69, 8419 50, 8419 81, 8419 90, 8421 19,
8421 21, 8421 23, 8421 29, 8421 31, 8421 39, 8424 10, 8425 11, 8425 19, 8425 31, 8425 39, 8425 42, 8425 49, 8426 99, 8428 10,
8428 20, 8428 33, 8428 39, 8428 90, 8471 10, 8471 41, 8471 49, 8471 50, 8471 60, 8471 70, 8479 89, 8479 90, 8483 10, 8483 30, 8483 40,
8483 50, 8483 60, 8483 90, 8484 10, 8484 90, 8501 20, 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52, 8501 53,
8501 61, 8501 62, 8501 63, 8502 11, 8502 12, 8502 13, 8502 20, 8502 39, 8502 40, 8504 10, 8504 31, 8504 32, 8504 33, 8504 40,
8504 50, 8507 10, 8507 20, 8507 30, 8507 40, 8507 80, 8507 90, 8511 10, 8511 20, 8511 30, 8511 40, 8511 50, 8511 80, 8516 80, 8518 10,
8518 21, 8518 22, 8518 29, 8518 30, 8518 40, 8518 50, 8520 90, 8521 10, 8522 90, 8525 10, 8525 20, 8526 10, 8526 91, 8526 92, 8527 90,
8529 10, 8529 90, 8531 10, 8531 20, 8531 80, 8539 10, 8543 89, 8543 90, 8544 30, 8801 10, 8801 90, 8802 11, 8802 12, 8802 20,
8802 30, 8802 40, 8803 10, 8803 20, 8803 30, 8803 90, 8805 20, 9001 90, 9002 90, 9014 10, 9014 20, 9014 90, 9020 00, 9025 11,
9025 19, 9025 80, 9025 90, 9026 10, 9026 20, 9026 80, 9026 90, 9029 10, 9029 20, 9029 90, 9030 10, 9030 20, 9030 31, 9030 39,
9030 40, 9030 83, 9030 89, 9030 90, 9031 80, 9031 90, 9032 10, 9032 20, 9032 81, 9032 89, 9032 90, 9104 00, 9109 19, 9109 90,
9401 10, 9403 20, 9403 70, 9405 10, 9405 60, 9405 92 and 9405 99.

C 115/16

EN

Official Journal of the European Communities

25.4.2000

D. Standard rate of duty

1. Customs duty is charged at the flat rate of 3,5 % ad valorem on goods:

1. (cid:151) contained in consignments sent by one private individual to another

1. (cid:151) or

1. (cid:151) contained in travellers(cid:146) personal luggage,

1. provided that such importations are not of a commercial nature.

1. This flat rate 3,5 % customs duty applies provided that the value of the goods subject to import duty does not

exceed EUR 350 per consignment or per traveller.

1. Such flat rate assessment does not apply to goods falling within Chapter 24 which are contained in a consignment
or in travellers(cid:146) personal luggage in amounts exceeding those laid down in Article 31 or in Article 46 of Regulation
(EEC) No 918/83 (1), as last amended by Regulation (EC) No 355/94 (2).

2. Importations are treated as not being of a commercial nature if:

2. (a) in the case of goods contained in consignments sent by one private individual to another, such consignments:

2. (a) (cid:151) are of an occasional nature,

2. (a) (cid:151) contain goods exclusively for the personal use of the consignee or his family; which do not by their nature

or quantity reflect any commercial interest,

2. (a) (cid:151) are sent to the consignee by the consignor free of payment of any kind;

2. (b) in the case of goods contained in travellers(cid:146) personal luggage, they:

2. (b) (cid:151) are of an occasional nature

2. (b) (cid:151) and

2. (b) (cid:151) consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as
presents; the nature and quantity of such goods must not be such as might indicate that they are being
imported for commercial reasons.

3. The flat rate of customs duty does not apply to goods imported under the conditions set out in paragraphs 1 and 2
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 consigment are then subject to the import duties which
are appropriate to them, without prejudice to the duty-free admission provided for pursuant to Articles 29 to 31
and 45 to 49 of Regulation (EEC) No 918/83.

3. For the purposes of the first subparagraph, import duties means both customs duties and charges having equivalent
effect and import charges provided for under the common agricultural policy or under specific arrangements appli-
cable to certain goods resulting from the processing of agricultural products.

4. Member States may round off the amount in national currencies resulting from the conversion of the sum of

EUR 350.

5. Member States may maintain unchanged the equivalent in national currency of the sum of EUR 350 if, at the time
of the annual adjustment provided for in Article 18(2) of Regulation (EEC) No 2913/92, the conversion of this
amount, before the rounding off provided for in paragraph 4, results in a change of less than 5 % in the equivalent
in national currency, or in a reduction thereof.

(1) OJ L 105, 23. 4. 1983, p. 1.
(2) OJ L 46, 18. 2. 1994, p. 5.

25.4.2000

EN

Official Journal of the European Communities

C 115/17

E. Containers and packing materials

The following provisions are applicable to the containers and packing materials referred to in general interpretative
rule 5 (a) and (b) and put into free circulation at the same time as the goods which they contain or with which they are
presented.

1. When the containers and packing materials are classified with the goods in accordance with the provisions of

general interpretative rule 5, they are:

1. (a) chargeable at the same rate of customs duty as the goods:

1. (a) (cid:151) where such goods are subject to an ad valorem customs duty,

1. (a) (cid:151) or

1. (a) (cid:151) where they are to be included in the dutiable weight of the goods;

1. (b) admitted free of customs duties:

1. (b) (cid:151) where the goods are free of customs duty,

1. (b) (cid:151) or

1. (b) (cid:151) where the goods are dutiable otherwise than by reference to weight or value,

1. (b) (cid:151) or

1. (b) (cid:151) where the weight of the containers and packing materials is not to be included in the dutiable weight of the

goods.

2. Where containers and packing materials covered by the provisions of paragraphs 1 (a) and (b) above contain or are
presented with goods of several different tariff descriptions, the weight and value of the containers and packing
materials are, for the purpose of determining their dutiable weight or value, apportioned between all the goods
contained, in proportion to the weight or value of those goods.

PART TWO

DETAILED DESCRIPTION OF TARIC

SECTION I

Layout

The TARIC nomenclature is divided into 21 sections (roman numerals), further subdivided into a total of 96 chapters.
Some sections and chapters are headed by notes and additional notes.

Footnotes and the additional codes for anti-dumping duties, countervailing duties, pharmaceutical substances and
certain other import or export measures are printed at the end of each chapter,, the reference prices for fish are shown
in Annex 6.

In order to clarify the measures applicable during the period 15 February to 31 December 2000 (according to the data
available at the time of going to press), their period of application is shown, within brackets and after the duty expres-
sion or measure type indicator, as follows:

(cid:151) by the start and end date of the period of application if the latter period falls within the period of publication (15
February to 31 December 2000). For example, (01/06-30/06) for a period of application from 1 June to 30 June;

(cid:151) by the start date only of the period of application if the latter period begins within the period of publication and
ends on the same date as the publication period or on a later date. For example, (01/07-) for a period of application
beginning on 1 July and ending on 31 December or later;

C 115/18

EN

Official Journal of the European Communities

25.4.2000

(cid:151) by the end date only of the period of application if the latter period begins on the same date as or before the period
of publication and ends within this period. For example, (-31/07) for a period of application beginning on or before
15 February and ending on 31 July;

(cid:151) by the absence of any indication if the period of application precisely covers or exceeds the publication period.

It should also be noted that the year is not mentioned, since it is always the year 2000.

Note: Goods subject to entry prices

In the chapters 7, 8, 20 and 22 certain goods are covered by the entry price system. These goods are marked by
the footnote (cid:145)PN 001(cid:146) which is added to their description.
All tariff measures related to these goods are shown in Annex 5 to the TARIC.

SECTION II

They have six columns, arranged as follows:

Even-numbered pages (left-hand pages)

Column 1 contains the eight-digit Combined Nomenclature (CN) code.

A. Columns 1 and 2: Codes

Column 2 contains the two-digit code for TARIC nomenclature subheadings. The last two digits indicate the internal
computer key.

B. Column 3: Description of goods

Column 3 reproduces the full combined nomenclature description of the goods, plus a further breakdown for TARIC
purposes if necessary. It is possible to identify specific products covered by various instruments of Community legisla-
tion applying to imports (and in certain cases to exports), as well as those for intra-Community trade. These TARIC
subheadings, necessitated by the integration of Community measures, are indicated by the codes shown in column 2.

At the end of various product descriptions, certain abbreviations may appear within parentheses as follows:

(cid:151) in the agriculture sector, the indicator (cid:145)REX(cid:146), with numbers from 1 to 15, refers to products which may be eligible
for export refund. Each number relates to a different sector as specified in the amended Annex to Regulation (EEC)
No 3446/87;

(cid:151) in chapters 7 and 8, the application of standard import values or unit values is indicated by the abbreviations VF or

VU;

(cid:151) in the textile sector, the textile product categories are shown by the abbreviation (cid:145)TEXT(cid:146), followed by a category

number of up to four characters.

Certain goods descriptions in chapters 7, 8, 20 and 22 are followed by the reference (cid:145)PN 001(cid:146). It indicates that the
goods are subject to the entry price system (see Section I).

The supplementary units, indicated by abbreviations, allow statistics to be gathered which relate to some additional
feature other than the weight in kg of the goods concerned (see Section VI, List 1).

C. Column 4: Supplementary units

D. Columns 5(a) and 5(b): Trade policy measures

These (cid:145)remarks(cid:146) are abbreviations together with origin/destination which indicate that certain types of measures are in
force. They are sometimes followed by a numbered footnote (see Section VI, List 2). Column 5(a) applies to imports
and column 5(b) to exports.

For details of the import and export surveillance measures under the provisions of the Washington Convention see
Annex 3. These references are restricted to those codes which refer mainly to the animals, plants and goods made
therefrom listed in Annex 3.

25.4.2000

EN

Official Journal of the European Communities

C 115/19

For textile products (Chapters 50 to 63) surveillance measures, quantitative limits and import restrictions are shown in
column 5(a).

The abbreviation (cid:145)DURX(cid:146) in column 5(b) stands for export restrictions on dual-use goods the descriptions of which are
to be found in the list of dual-use goods of Council Decision No 96/613/CFSP reproduced in Annex 4. For the interpre-
tation of these descriptions, the notes set out at the beginning of the list must be taken into account, especially the rule
on components (point 2 of the general notes). Attention is drawn to the fact that goods not explicitly enumerated in
this list may also be dual-use and, therefore, be subject to export restrictions under Article 4 of Council Regulation (EC)
No 3381/94 (OJ L 367, 31.12.1994, p. 1). Moreover, the attribution of dual-use goods to CN codes is merely an
interpretation of the list of dual-use goods and in no way alters the content of Council Decision No 96/613/ CFSP, as
last amended by Council Decision No 1999/193/CFSP.

For products subject to anti-dumping or countervailing duties see Section IV, C. and Section VI, List 2.

SECTION III

Odd-numbered pages (right-hand pages)

The right-hand pages are divided into six columns numbered from 6 to 11. They contain the TARIC codes and the
autonomous or conventional customs duties which apply to the goods, depending on the country of origin. These
duties are listed in column 7 - (cid:145)Rates of duty for third countries(cid:146) (S = suspension, K = quota), and columns 8 to 11 -
(cid:145)Particular rates of duty(cid:146) (S = suspension, K = quota, P = ceiling).

Quota and ceiling details are normally followed by a six-digit number (Order number) which serves as the link with the
quantities shown in the relevant regulations.

The preferential rates listed in columns 8 to 11 generally apply only to goods accompanied by movement certificates or
other documentary evidence of origin (unless excepted by footnotes); otherwise the rate in column 7 applies.

The symbols used in these columns are as follows:

(cid:151) a dash ((cid:145)(cid:151)(cid:146)) means that the rate shown in column 7 applies,

(cid:151) zero ((cid:145)0(cid:146)) means that the products falling within that heading are admitted free of import duty.

If, in columns 7 to 11, a rate is differentiated (e.g. according to the country of origin and/or consignment), it is pre-
ceded by the appropriate country code letters (see Section VI, List 5). Exclusions are indicated by the sign (cid:145)excl(cid:146) followed
by the country alpha code letters concerned.

For ease of reference, the TARIC code is shown at the start of the right-hand page as well.

A. Column 6: TARIC code

B. Column 7: Rates of duty for third countries (S = suspension, K = quota)

This column shows the rate which normally applies erga omnes (see Part I, Section III (B)(1) and (2)), without specifying
whether the duty is autonomous or conventional. Rates for duty applicable under suspensions are indicated by an (cid:145)S(cid:146),
and duty reductions subject to tariff quotas by a (cid:145)K(cid:146).

These duties apply irrespective of the country of origin of the product concerned. However, if a suspension, quota or
duty reduction is not to be applied generally, this is indicated either in columns 8 to 11 (if the country of origin or
consignment is listed in the column heading), or by means of a footnote in column 7. The anti-dumping and counter-
vailing duties, which can be added to these duties, are indicated in column 5(a).

C 115/20

EN

Official Journal of the European Communities

25.4.2000

C. Column 8: Generalised system of preferences (GSP)

This column shows the tariff preferences accorded by the European Communities under the GSP arrangements to
imports from developing countries (see Section VI, List 5).

D. Column 9: EEA [Iceland (IS), Liechtenstein (LI) and Norway (NO)]; Switzerland (CH); PHC [Czech (CZ) and

Slovak (SK) Republics, Hungary (HU) and Poland (PL)]; Bulgaria (BG) and Romania (RO); Estonia (EE),
Latvia (LV) and Lithuania (LT); Former Yugoslav Republic of Macedonia (MK) and Slovenia (SI)

This column shows the tariff preferences applicable to imports from these countries under their respective Agreements
with the Community.

Iceland, Liechtenstein and Norway are identified collectively by the symbol (cid:145)EEA(cid:146) when the provisions of the Agree-
ment on the European Economic Area apply to these countries.

The Czech and Slovak Republics, Hungary and Poland are identified collectively as PHC when a common duty rate
applies. Where, in addition to a preferential quota, a particular rate is shown for any or all of these countries, that rate
is to be applied once the quota is exhausted.

E. Column 10: Andorra (AD); San Marino (SM); Turkey (TR)

This column shows the duties applicable for Andorra, San Marino and Turkey.

Goods destined for importation into San Marino from third countries may be taken into free circulation, on behalf of
San Marino, at one of the following Community customs offices: Forli (Cesena), Genoa, Livorno, Ravenna, Rimini,
Rome II, Segrate (aeroporto di Linate) and Trieste.

F. Column 11: ACP States (LOMA) and OCT (LOMB) (LOMA + LOMB = LOMAB), Albania (AL),

Bosnia-Herzegovina (BA), Ceuta (XC), Croatia (HR), Cyprus (CY), Faeroes (FO), Israel (IL),
Maghreb (MGB) [Algeria (DZ), Morocco (MA) and Tunisia (TN)], Malta (MT), Mashreq (MCH)
[Egypt (EG), Jordan (JO), Lebanon (LB) and Syria (SY)], Melilla (XL), South Africa (ZA),
West Bank and Gaza Strip (XP)

This column shows the tariff preferences applicable to imports from these countries under Agreements with the
Community, or autonomous Community regulations applying to particular countries.

SECTION IV

Additional codes

A. General

A number of measures are dealt with by means of an additional four-digit code. The first digit usually indicates the type
of measure and the others are for further subdivisions.

The measures are:

(cid:151) agricultural components (EA),

(cid:151) anti-dumping and countervailing duties, referring to companies,

(cid:151) duties applicable to pharmaceutical substances (see Part Three, Section II of the CN),

(cid:151) reference prices for fish,

(cid:151) certain other import and/or export measures for which a subdivision of the CN/TARIC code is required.

25.4.2000

EN

Official Journal of the European Communities

C 115/21

For customs declaration purposes the additional codes are used:

(cid:151) with the eight-digit combined nomenclature code used for exports,

(cid:151) with the 10-digit TARIC code in the case of imports from non-Community countries and, where necessary, during
the transitional period from new Member States, in cases where customs duties or other import measures still
apply.

The additional codes for anti-dumping duties and countervailing duties, pharmaceutical substances and certain other
import and/or export measures are set out at the end of each chapter, the reference prices for fish are shown in
Annex 6.

B. Agricultural components (EA), additional duties on sugar (AD S/Z) and on flour (AD F/M)

The additional codes for EA or EAR, AD S/Z or AD S/ZR, and AD F/M or AD F/MR always begin with 7. These codes
are set out in Annex 1 of TARIC and their declaration is obligatory at the importation of the relevant processed
agricultural goods.

C. Anti-dumping duties and countervailing duties

Some of these duties are considered too complex to be integrated at the ninth and 10th digit level of the TARIC
nomenclature and instead a supplementary nomenclature is used coded with a four-digit additional code.

Additional codes are used where the duty applies to imports of goods manufactured and/or exported by specific
companies or where these goods are introduced into the Community market after assembly by specific companies in
the Community from parts of third country origin.

The use of additional codes is indicated in column 5(a) of TARIC ((cid:145)Trade policy measures(cid:146)) by the abbreviation (cid:145)ADUMP(cid:146)
or (cid:145)ACOMP(cid:146) together with the abbreviation identifying the country (see Section VI, list 5). Anti-dumping or countervail-
ing duties applying to countries rather than specific companies, on the other hand, are indicated by the abbreviation
(cid:145)DUMP(cid:146) or (cid:145)COMP(cid:146). Indicators showing whether the duty is provisional (P), definitive (D) or suspended (X) are also
given.

For products in respect of which the collection of anti-dumping statistical data is requested, the following abbrevia-
tions are also shown in column 5(a):

(cid:151) products subject to investigation: NTDUM

(cid:151) products in respect of which the application of the duty is suspended: SPDUM

(cid:151) products in respect of which it is necessary to proceed to registration of imports: RGDUM.

The additional codes (starting with an 8 or an (cid:145)A(cid:146)) are listed at the end of each chapter along with the TARIC code, the
origin of the goods and particulars of the firm and the rates of duty. Where other information is required (e.g. for the
purposes of valuation of goods) a footnote is shown at the end of the chapter.

SECTION V

Footnotes

The footnotes, designated by codes in various columns, are printed at the end of each chapter.

They contain information intended to give users a fuller understanding of the purpose of the different regulations, or
to indicate any conditions which have to be fulfilled.

C 115/22

EN

Official Journal of the European Communities

25.4.2000

SECTION VI

Abbreviations

LIST 1

Units of measurement

Carats (1 metric carat = 2 x 10-4 kg)

Number of cells
Carrying capacity in tonnes (1)

Gram

Gram of fissile isotopes

Gross tonnage

Kilogram

Kilogram gross weight

Kilogram of choline chloride

Kilogram of hydrogen peroxide

Kilogram of potassium oxide

Kilogram of potassium hydroxide (caustic potash)

Kilogram of methylamines

Kilogram net weight

Kilogram net weight drained

Kilogram net weight on the dry matter

Kilogram of total alcohol

Kilogram of substance 90 % dry

Kilogram of nitrogen

Kilogram of sodium hydroxide (caustic soda)

Kilogram of phosphorus pentoxide (phosphoric anhydride)

Kilogram of uranium

1 000 kilowatt hours

Litre

Litre pure (100 %) alcohol

Hectolitre

1 000 litres

per flask

Metre

Square metre

Cubic metre

1 000 cubic metres

Number of pairs

Number of items

100 items

1 000 items

Terajoule (gross calorific value)

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

c/k .

.

ce/el .

ct/l .

g .

.

.

.

.

.

.

.

gi F/S .

GT .

kg .

.

.

kg/br

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

kg C5 H14 ClNO .

kg H2O2 .

kg K2O .

kg KOH .

.

.

.

.

.

kg met. am. .

kg/net .

.

.

.

kg/net eda .

kg/net mas .

kg tot/alc. .

.

kg 90 % sdt .

kg N .

.

.

.

kg NaOH .

kg P2O5 .

kg U .

.

.

.

.

.

.

.

.

1 000 kWh .

l

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

1 alc. 100 % .

hl

.

.

.

1 000 l

b/f .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

m .
m2 .
m3 .
.
.
1 000 m3 .

.

.

pa .

p/st

.

.

.

.

.

.

100 p/st .

.

.

.

1 000 p/st

TJ

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

(1) (cid:145)Carrying capacity in tonnes(cid:146) (ct/l) means the carrying capacity of a vessel expressed in tonnes, not including ships(cid:146) stores (fuel, equipment, food

supplies, etc.). Persons carried on board (crew and passengers), and their baggage, are also excluded.

25.4.2000

EN

Official Journal of the European Communities

C 115/23

LIST 2

Abbreviations referring to measures

The prefix (cid:145)A(cid:146) attached to the following abbreviations means that the measures concerned are linked to an additional
code.

APPL .

DURX .

.

.

.

.

.

.

.

.

.

.

DUMP, COMP .

K .

.

.

LPQ .

LPR .

LPS .

MCE .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

NTDUM .

OPQ .

OPS .

OPT .

P .

.

.

PRO .

PRX .

QX .

REF .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

RGDUM .

RIX .

RX .

S .

.

.

.

.

.

.

.

.

.

SPDUM .

SPX .

SUR .

SUX .

TC .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

+ AD F/M .

.

+ AD F/MR .

+ AD S/Z .

.

+ AD S/Z R .

+ EA .

.

+ EAR .

MAX .

MIN .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

Pharmaceutical substances

Export restrictions

Anti-dumping and countervailing duties

Tariff quota/Fixed duty-free or reduced duty amount

Entry into free circulation (quantitative limitation)

Entry into free circulation (restriction)

Entry into free circulation (prior surveillance)

Supplementary trade mechanism

Notice of initiation of an anti-dumping or countervailing proceeding

Tariff preference on reimportation after outward processing

Posteriori surveillance within the scope of outward processing

Entry into free circulation after outward processing traffic

Preferential ceiling

Import prohibition

Export prohibition

Export authorisation (quantitative limitation)

Reference price

Anti-dumping or countervailing registration

Export refund (ingredients)

Export authorisation (restriction)

Tariff suspension

Suspended anti-dumping or countervailing duties

Export authorisation (prior surveillance)

Posteriori import surveillance

Posteriori export surveillance

. (cid:151) No origin: Possible countervailing charge,

(cid:151) Plus origin: Applicable countervailing charge

LIST 3

Abbreviations used for the application of rates

.

.

.

.

.

.

.

.

+ additional duty on flour

+ reduced additional duty on flour

+ additional duty on sugar

+ reduced additional duty on sugar

+ agricultural component

+ reduced agricultural component

Maximum applicable duty

Minimum applicable duty

C 115/24

EN

Official Journal of the European Communities

25.4.2000

LIST 4

Monetary units

EUR .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

Euro (see Part One, Section III, item C, paragraph 3)

List of countries, and groups of countries, in alphabetical order

LIST 5

The alpha-2 and the numeric codes are based on the SOEC Geonomenclature.
The alpha codes correspond to the International Standard ISO 3166 2-alpha code. In certain cases, where an interna-
tionally accepted code is missing, it has been necessary to create specific codes and abbreviations (e.g. the ACP States)
for TARIC purposes.

Alpha code

Numeric
code

Country name

Country group

AD

AE

AF

AG

AI

AL

AM

AN

AO

AR

AT

AU

AW

AZ

BA

BB

BD

BE

BF

BG

BH

BI

BJ

BM

BN

BO

BR

BS

BT

BW

BY

BZ

CA

43

647

660

459

446

70

77

478

330

528

38

800

474

78

93

469

666

17

236

68

640

328

284

413

703

516

508

453

675

391

73

421

404

Andorra

United Arab Emirates

Afghanistan

Antigua and Barbuda

Anguilla

Albania

Armenia

Netherlands Antilles

Angola

Argentina

Austria

Australia

Aruba

Azerbaijan

Bosnia-Herzegovina

Barbados

Bangladesh

Belgium

Burkina Faso

Bulgaria

Bahrain

Burundi

Benin

Bermuda

Brunei

Bolivia

Brazil

Bahamas

Bhutan

Botswana

Belarus

Belize

Canada

SPGI, SPGL, GATT

SPGA, SPGC

LOMA, SPGI, SPGL, GATT

SPGISPGL, LOMB

SPGL

CIS, SPGI, SPGL

LOMB, SPGI, SPGL, GATT

SPGA, SPGC, LOMA, GATT

SPGI, SPGL, GATT

EEC, GATT

GATT

SPGI, SPGL, LOMB

CIS, SPGI, SPGL

SPGL

LOMA, SPGI, SPGL, GATT

SPGA, SPGC, GATT

EEC, GATT

SPGA, SPGC, LOMA, GATT

GATT

SPGI, SPGL, GATT

SPGA, SPGC, LOMA, GATT

SPGA, SPGC, LOMA, GATT

SPGI, SPGL

SPGI, SPGL, LOMB, GATT

SPGC, SPGE, GATT

SPGI, SPGL, GATT

SPGI, SPGL, LOMA

SPGA, SPGC

SPGI, SPGL, LOMA, GATT

CIS, SPGI, SPGL

LOMA, SPGI, SPGL, GATT

GATT

25.4.2000

EN

Official Journal of the European Communities

C 115/25

Alpha code

Numeric
code

Country name

Country group

Congo, Democratic Republic of

Central African Republic

Congo

Switzerland

SPGA, SPGC, LOMA, GATT

SPGA, SPGC, LOMA, GATT

LOMA, SPGI, SPGL, GATT

GATT

Ivory Coast (C(cid:244)te d(cid:146)Ivoire)

LOMA, SPGI, SPGL, GATT

Armenia, Azerbaijan, Belarus, Georgia, Kazakhstan,
Kyrgyzstan, Moldava, Russia, Tajikistan, Turkmenistan,
Ukraine and Uzbekistan

CD

CF

CG

CH

CI

CIS

CL

CM

CN

CO

CR

CU

CV

CY

CZ

DE

DJ

DK

DM

DO

DZ

EC

EE

EEA

EEC

EG

ER

ES

ET

F

FI

FJ

FK

FM

FO

FR

GA

GATT

GB

GD

GE

GH

322

306

318

39

272

2035

512

302

720

480

436

448

247

600

61

4

338

8

460

456

208

500

53

2012

1010

220

336

11

334

Chile

Cameroon

China

Colombia

Costa Rica

Cuba

Cape Verde

Cyprus

Czech Republic

Germany

Djibouti

Denmark

Dominica

Dominican Republic

Algeria

Ecuador

Estonia

European Economic Area (IS, LI, NO)

EEC (European Economic Community)

Egypt

Eritrea

Spain

Ethiopia

2032

EE, LV, LT

32

815

529

823

41

1

314

2500

6

473

76

276

Finland

Fiji

Falkland Islands

Federative States of Micronesia

Faroe Islands

France

Gabon

Member countries of GATT

United Kingdom

Grenada

Georgia

Ghana

SPGI, SPGL, GATT

LOMA, SPGI, SPGL, GATT

SPGI, SPGL

SPGC, SPGE, GATT

SPGC, SPGE, GATT

SPGI, SPGL, GATT

LOMA, SPGA, SPGC

SPGI, SPGL, GATT

PHC, GATT

EEC, GATT

LOMA, SPGA, SPGC, GATT

EEC, GATT

LOMA, SPGI, SPGL, GATT

LOMA, SPGI, SPGL, GATT

MGB, SPGI, SPGL,

SPGC, SPGE, GATT

F, GATT

GATT

MCH, SPGI, SPGL, GATT

LOMA, SPGA, SPGC

EEC, GATT

LOMA, SPGA, SPGC

EEC, GATT

LOMA, SPGI, SPGL, GATT

LOMB, SPGI, SPGL

SPGI, SPGL

EEC, GATT

LOMA, SPGI, SPGL, GATT

EEC, GATT

LOMA, SPGI, SPGL, GATT

CIS, SPGI, SPGL

LOMA, SPGI, SPGL, GATT

C 115/26

EN

Official Journal of the European Communities

25.4.2000

Alpha code

Numeric
code

Country name

Country group

GI

GL

GM

GN

GQ

GR

GT

GW

GY

HK

HN

HR

HT

HU

ID

IE

IL

IN

IO

IQ

IR

IS

IT

JM

JO

JP

KE

KG

KH

KI

KM

KN

KP

KR

KW

KY

KZ

LA

LB

LC

LI

LK

44

406

252

260

310

9

416

257

488

740

424

92

452

64

700

7

624

664

357

612

616

24

5

464

628

732

346

83

696

812

375

449

724

728

636

463

79

684

604

465

37

669

Gibraltar

Greenland

Gambia

Guinea

Equatorial Guinea

Greece

Guatemala

Guinea Bissau

Guyana

Hong Kong

Honduras

Croatia

Haiti

Hungary

Indonesia

Ireland

Israel

India

British Indian Ocean Territory

Iraq

Iran

Iceland

Italy

Jamaica

Jordan

Japan

Kenya

Kyrghystan

Cambodia (Kampuchea)

Kiribati

Comoros

St Kitts and Nevis

North Korea

South Korea

Kuwait

Cayman Islands

Kazakhstan

Laos

Lebanon

St Lucia

Liechtenstein

Sri Lanka

LOMA

1031

ACP States (African, Caribbean and Pacific)

SPGI, SPGL

LOMB, SPGI, SPGL

LOMA, SPGA, SPGC, GATT

LOMA, SPGA, SPGC, GATT

LOMA, SPGA, SPGC

EEC, GATT

SPGC, SPGE, GATT

LOMA, SPGA, SPGC, GATT

LOMA, SPGI, SPGL, GATT

GATT

SPGC,SPGE, GATT

SPGL

LOMA, SPGA, SPGC, GATT,

PHC, GATT

SPGI, SPGL, GATT

EEC, GATT

GATT

SPGI, SPGL, GATT

LOMB, SPGI, SPGL

SPGI, SPGL

SPGI, SPGL

EEA, GATT

EEC, GATT

LOMA, SPGI, SPGL, GATT

MCH, SPGI, SPGL

GATT

LOMA, SPGI, SPGL, GATT

CIS, SPGI, SPGL

SPGA, SPGC

LOMA, SPGA, SPGC

LOMA, SPGA, SPGC

LOMA, SPGI, SPGL, GATT

GATT

SPGI, SPGL, GATT

LOMB, SPGI, SPGL

CIS, SPGI, SPGL

SPGA, SPGC

MCH, SPGI, SPGL

LOMA, SPGI, SPGL, GATT

EEA, GATT

SPGI, SPGL, GATT

25.4.2000

EN

Official Journal of the European Communities

C 115/27

Alpha code

Numeric
code

Country name

Country group

LOMAB

LOMB

LR

LS

LT

LU

LV

LY

MA

MCH

MD

MG

MGB

MH

MK

ML

MM

MN

MO

MP

MR

MS

MT

MU

MV

MW

MX

MY

MZ

NA

NC

NE

NG

NI

NL

NO

NP

NR

NZ

OM

PA

PE

PF

PG

2090

2080

268

395

55

18

54

216

204

2110

74

370

1054

824

96

232

676

716

743

820

228

470

46

373

667

386

412

701

366

389

809

240

288

432

3

28

672

803

804

649

442

504

822

801

LOMA and LOMB

OCT (Overseas Countries and Territories)

Liberia

Lesotho

Lithuania

Luxembourg

Latvia

Libya

Morocco

Mashreq (EG, JO, LB, SY)

Moldova

Madagascar

Maghreb (DZ, MA, TN)

Marshall Islands

Macedonia, Former Yugoslav Republic of

Mali
Myanmar (1)

Mongolia

Macau

Northern Mariana Islands

Mauritania

Montserrat

Malta

Mauritius

Maldives

Malawi

Mexico

Malaysia

Mozambique

Namibia

New Caledonia and Dependencies

Niger

Nigeria

Nicaragua

Netherlands

Norway

Nepal

Nauru

New Zealand

Oman

Panama

Peru

French Polynesia

Papua New Guinea

LOMA, SPGA, SPGC

LOMA, SPGA, SPGC, GATT

F

EEC, GATT

F, GATT

SPGI, SPGL

MGB, SPGI, SPGL, GATT

CIS, SPGI, SPGL

LOMA, SPGA, SPGC, GATT

SPGI, SPGL

SPGL

LOMA, SPGA, SPGC, GATT

SPGA, SPGC, GATT

SPGI, SPGL, GATT

SPGI, SPGL, GATT

LOMA, SPGA, SPGC, GATT

LOMB, SPGI, SPGL

GATT

LOMA, SPGI, SPGL, GATT

SPGA, SPGC, GATT

LOMA, SPGA, SPGC, GATT

SPGI, SPGL, GATT

SPGI, SPGL, GATT

LOMA,SPGA, SPGC, GATT

LOMA, SPGI, SPGL, GATT

LOMB, SPGI, SPGL

LOMA, SPGA, SPGC, GATT

LOMA, SPGI, SPGL, GATT

SPGC, SPGE,, GATT

EEC, GATT

EEA, GATT

SPGA, SPGC

SPGI, SPGL

GATT

SPGI, SPGL

SPGC, SPGE, GATT

SPGC, SPGE, GATT,

LOMB, SPGI, SPGL

LOMA, SPGI, SPGL, GATT

C 115/28

EN

Official Journal of the European Communities

25.4.2000

Alpha code

Numeric
code

Country name

Country group

SPGI, SPGL, GATT

SPGI, SPGL, GATT

PHC, GATT

LOMB, SPGI, SPGL

LOMB, SPGI, SPGL

EEC, GATT

SPGI, SPGL

SPGI, SPGL, GATT

SPGI, SPGL, GATT

GATT

CIS, SPGI, SPGL

LOMA, SPGA, SPGC, GATT

SPGI, SPGL

LOMA, SPGA, SPGC, GATT

LOMA, SPGI, SPGL

LOMA, SPGA, SPGC

EEC, GATT

GATT

LOMB, SPGI, SPGL

GATT

PHC, GATT

LOMA, SPGA, SPGC, GATT

LOMA, SPGI, SPGL, GATT

LOMA, SPGA, SPGC

PH

PHC

PK

PL

PM

PN

PT

PW

PY

QA

RO

RU

RW

SA

SB

SC

SD

SE

SG

SH

SI

SK

SL

SM

SN

SO

SPG

SPGA

SPGC

SPGE

SPGI

708

2028

Philippines

CZ, SK, HU, PL

662

60

408

813

10

825

520

644

66

75

324

632

806

355

224

30

706

329

91

63

264

47

248

342

1030

2005

2010

2027

2015

Pakistan

Poland

St Pierre and Miquelon

Pitcairn

Portugal

Palau

Paraguay

Qatar

Romania

Russian Republic

Rwanda

Saudi Arabia

Solomon Islands

Seychelles and Dependencies

Sudan

Sweden

Singapore

St Helena

Slovenia

Slovakia

Sierra Leone

San Marino

Senegal

Somalia

Countries benefiting from the generalised system of prefer-
ences (GSP)

Least developed countries benefiting from the generalised
system of preferences (Annex IV to Regulation (EC) No
2820/98)

Countries benefiting from the generalised system of prefer-
ences (3) (Annexes IV+V to Regulation (EC) No 2820/98)
BO, CO, EC, PE, VE, CR, GT, HN, NI, PA, SV (2) (Annex V to
Regulation (EC) No 2820/98)

Countries benefiting from the generalised system of prefer-
ences (GSP), minus AL, BA, HR MK and the countries of the
SPGC group (3)

Countries benefiting from the generalised system of prefer-
ences (GSP), minus the countries of the SPGA and SPGE
groups (2)

SPGL

2020

SR

ST

SV

SY

SZ

492

311

428

608

393

Suriname

Sªo TomØ and Principe

El Salvador

Syria

Swaziland

LOMA, SPGI, SPGL, GATT

LOMA, SPGA, SPGC

SPGE, SPGC, GATT

MCH, SPGI, SPGL

LOMA, SPGI, SPGL, GATT

25.4.2000

EN

Official Journal of the European Communities

C 115/29

Alpha code

Numeric
code

Country name

Country group

TC

TD

TG

TH

TJ

TM

TN

TO

454

244

280

680

82

80

212

817

Turks and Caicos Islands

Chad

Togo

Thailand

Tadjikistan

Turkmenistan

Tunisia

Tonga

TOUT

1011

All third countries, measures applicable erga omnes

TR

TT

TV

TW

TZ

UA

UG

US

UY

UZ

VA

VC

VE

VG

VI

VN

VU

WF

WS

XA

XC

XL

XO

XP

XR

XZ

YE

YT

YU

ZA

ZM

ZW

52

472

807

736

352

72

350

400

524

81

45

467

484

468

457

690

816

811

819

810

21

23

802

625

890

814

653

377

94

388

378

382

Turkey

Trinidad and Tobago

Tuvalu

Taiwan

Tanzania

Ukraine

Uganda

United States of America

Uruguay

Uzbekistan

Vatican City

St Vincent

Venezuela

British Virgin Islands

Virgin Islands of the United States

Vietnam

Vanuatu

Wallis and Futuna Islands

Western Samoa

American Oceania

Ceuta

Melilla

Australian Oceania

West Bank and Gaza Strip

Polar regions

New Zealand Oceania

Yemen

Mayotte

Yugoslavia (Serbia and Montenegro)

South Africa

Zambia

Zimbabwe

(1) This country does temporarily not benefit from tariff preferences.
(2) Only for agricultural products.
(3) Only for industrial products.

LOMB, SPGI, SPGL

LOMA, SPGA, SPGC, GATT

LOMA, SPGA, SPGC, GATT

SPGI, SPGL, GATT

CIS, SPGI, SPGL

CIS, SPGI, SPGL

MGB, SPGI, SPGL, GATT

LOMA, SPGI, SPGL

GATT

LOMA, SPGI, SPGL, GATT

LOMA, SPGA, SPGC

LOMA, SPGA, SPGC, GATT

CIS, SPGI, SPGL

LOMA, SPGA, SPGC, GATT

GATT

SPGI, SPGL, GATT

CIS, SPGI, SPGL

LOMA, SPGI, SPGL, GATT

SPGC, SPGE, GATT

LOMB, SPGI, SPGL

SPGI, SPGL

SPGI, SPGL

LOMA, SPGA, SPGC

LOMB, SPGI, SPGL

LOMA, SPGA, SPGC

SPGI, SPGL

SPGI, SPGL

LOMB, SPGI, SPGL

SPGI, SPGL

SPGA, SPGC

LOMB, SPGI, SPGL

SPGI, SPGL, GATT

LOMA, SPGA, SPGC, GATT

LOMA, SPGI, SPGL, GATT