Proposal for a Council Decision on the position to be taken by the Community in the Association Council established by the Europe Agreement between the European Communities and their Member States, of the one part, and the Republic of Poland, of the other part, concerning the improvement of the trade arrangements for processed agricultural products foreseen in Protocol 3 of the Europe Agreement between the European Community and the Republic of Poland
Date: 2002-12-12
Institutions: European Commission
Subjects: Association Council (EU), Poland, agricultural trade, import (EU), tariff quota, trade agreement (EU)

COMMISSION OF THE EUROPEAN COMMUNITIES

Brussels, 12.12.2002
COM(2002) 722 final

2002/0300 (ACC)

Proposal for a

COUNCIL DECISION

on the position to be taken by the Community in the Association Council established by
the Europe Agreement between the European Communities and their Member States, of
the one part, and the Republic of Poland, of the other part, concerning the improvement
of the trade arrangements for processed agricultural products foreseen in Protocol 3 of
the Europe Agreement between the European Community and the Republic of Poland

(presented by the Commission)

EXPLANATORY MEMORANDUM

Under the terms of Article 20 of the Europe Agreement between the European Communities
and  their  Member  States,  of  the  one  part,  and  the  Republic  of  Poland,  of  the  other  part,
approved by the Decision of the Council and of the Commission (93/743/EC,ECSC,Euratom)
of  13  December  19931,  Protocol  3  lays  down  the  trade  arrangements  for  the  processed
agricultural products which are listed therein. In accordance with Article 2(1) of the Protocol
adjusting  trade  aspects  of  the  Europe  Agreement  to  take  account  of  the  accession  of  the
Republic  of  Austria,  the  Republic  of  Finland  and  the  Kingdom  of  Sweden  to  the  European
Union  and  the  outcome  of  the  Uruguay  Round  negotiations  on  agriculture,  and  the
improvements  to  the  existing  preferential  arrangements  approved  by  Council  Decision
(2002/63/EC) of 23 October 20012, Protocol 3 to the Europe Agreement has been amended by
Annex H to that Protocol.

During  the debate  on the  mandate  proposed  by  the  Commission  to  improve  the  agricultural
components  of  the  Europe  Agreements,  the  Member  States  asked  the  Commission  to
negotiate in parallel improved access to the markets for processed agricultural products. The
relevant  provisions  of  the  above-mentioned  Protocol  No  3  form  the  legal  basis  for  these
negotiations.

Following  this  request  from  the  Council,  the  Commission  departments  have  started
negotiations  with  a  delegation  of  the  Republic  of  Poland  in  order  to  improve  access  to  the
markets.

The two parties have reached a technical agreement which envisages the reduction of import
duties  for  the  products  under  quota  and  the  introduction  of  new  reduced-duty  quotas,  an
increase in the amounts of the quotas to take account of traditional trade flows, and reductions
in import duties on a wide range of products.

It  is  therefore  proposed  to  the  Council  that  it  adopt  this  Proposal  for  a  Decision  of  the
Association Council to amend the Annexes to Protocol 3.

1

2

OJ L 348, 31.12.1993, p. 1.
OJ L 27, 30.1.2002, p. 4.

2

                                                
2002/0300 (ACC)

Proposal for a

COUNCIL DECISION

on the position to be taken by the Community in the Association Council established by
the Europe Agreement between the European Communities and their Member States, of
the one part, and the Republic of Poland, of the other part, concerning the improvement
of the trade arrangements for processed agricultural products foreseen in Protocol 3 of
the Europe Agreement between the European Community and the Republic of Poland

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article
133 in conjunction with the first sentence of Article 300(2) thereof,

Having regard to the proposal from the Commission,

Whereas:

(1)

(2)

(3)

(4)

(5)

The  Europe  Agreement3  establishes  an  association  between 
the  European
Communities and their Member States, of the one part, and the Republic of Poland, of
the other part.

Protocol  3,  as  amended  by  the  Protocol  adjusting  trade  aspects  of  the  Europe
Agreement4 to take into account the accession of the Republic of Austria, the Republic
of Finland and the Kingdom of Sweden to the European Union and the outcome of the
Uruguay  Round  negotiations  on  agriculture,  lays  down  the  trade  arrangements  for
processed agricultural products between the Community and Poland.

Under Article 1(2) of Protocol 3 the Association Council decides in particular on any
amendment of the duties mentioned in the annexes to Protocol 3 and on the increase or
abolition of tariff quotas.

Under the second indent of Article 2(1) of this Protocol, the Association Council also
decides that the duties applied may be reduced in response to reductions resulting from
mutual concessions relating to processed agricultural products.

It is therefore necessary to decide on the position to be taken by the Community with
regard to these decisions.

3

4

OJ L 348, 31.12.1993, p. 3.
OJ L 27, 30.1.2002, p. 3.

3

                                                
HAS DECIDED AS FOLLOWS:

Sole article

The  position  to  be  taken  by  the  Community  in  the  Association  Council  established  by  the
Europe Agreement between the European Communities and their Member States, of the one
part, and the Republic of Poland, of the other part, concerning the improvement of Protocol 3
on the bilateral trade of processed agricultural products, shall be based on the Proposal for a
Decision of the Association Council annexed to this Decision

Done at Brussels, […]

For the Council
The President

4

ANNEX

Proposal for an

EC-POLAND ASSOCIATION COUNCIL DECISION NO... /2002

on the improvement of the trade arrangements for processed agricultural products
foreseen in Protocol 3 of the Europe Agreement

THE ASSOCIATION COUNCIL,

Having  regard  to  the  Europe  Agreement  establishing  an  association  between  the  European
Communities  and  their  Member  States,  of  the  one  part,  and  the  Republic  of  Poland,  of  the
other part, and in particular Article 1(2) of Protocol 3,

Whereas:

(1)

(2)

(3)

(4)

Protocol  3,  as  amended  by  the  Protocol  adjusting  trade  aspects  of  the  Europe
Agreement5  to  take  into  account  the  accession  of  the  Republic  of  Austria,  the
Republic  of  Finland  and  the  Kingdom  of  Sweden  to  the  European  Union  and  the
outcome  of  the  Uruguay  Round  negotiations  on  agriculture,  lays  down  the  trade
arrangements  for  processed  agricultural  products  between  the  Community  and
Poland.

Under Article 1(2) of Protocol 3 the Association Council decides in particular on any
amendment  of  the  duties  mentioned  in  the  annexes  to  this  Protocol  and  on  the
increase or abolition of tariff quotas.

Under the second indent of Article 2(1) of this Protocol, the Association Council also
decides  that  the  duties  applied  may  be  reduced  in  response  to  reductions  resulting
from mutual concessions relating to processed agricultural products.

The  annual  quotas  provided  for  in  Annexes  I  and  II  to  this  Decision  should  be
opened for the year 2003.

HAS DECIDED AS FOLLOWS:

Article 1

Annexes  I  and  II  to  Protocol  3  on  the  trade  in  processed  agricultural  products  between  the
Community and Poland are replaced by Annexes I and II to this Decision.

This Decision shall enter into force on 1 January 2003.

Done at Brussels, […]

Article 2

For the Association Council
The President

5

OJ L 27, 30.1.2002, p. 3.

5

                                                
Table 1:  Annual  tariff  quotas  applicable  upon  import  into  the  Community  of  goods
originating in Poland

Annex 1

EAR : see table 4

Quota Order
Numbers

CN Code

Description

Quota volume

Duty (%)within Quota

(x 1 000 Kg)

From 1.1.2003

--09.5401

0403

Buttermilk,  curdled  milk  and  cream,  yogurt,  kephir  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:

23

0403 10

-Yoghurt:

--Flavoured or containing added fruit, nuts or cocoa:

---In  powder,  granules  or  other  solid  forms,  of  a  milk  fat
content, by weight:

0403 10 51

----Not exceeding 1,5%

0403 10 53

----Exceeding 1,5% but not exceeding 27%

0403 10 59

----Exceeding 27%

---Other, of a milk fat content, by weight:

0403 10 91

----Not exceeding 3%

0403 10 93

----Exceeding 3% but not exceeding 6%

0403 10 99

----Exceeding 6%

0403 90

-Other:

--Flavoured or containing added fruit, nuts or cocoa:

---In  powder,  granules  or  other  solid  forms,  of  a  milkfat
content, by weight:

0403 90 71

----Not exceeding 1,5%

0403 90 73

----Exceeding 1,5% but not exceeding 27%

0403 90 79

----Exceeding 27%

---Other, of a milkfat content, by weight:

0403 90 91

----Not exceeding 3%

0403 90 93

----Exceeding 3% but not exceeding 6%

0403 90 99

----Exceeding 6%

6

0 + EAR

0 + EAR

0 + EAR

0 + EAR

0 + EAR

0 + EAR

0 + EAR

0 + EAR

0 + EAR

0 + EAR

0 + EAR

0 + EAR

--09.5403

1704

Sugar  confectionery  (including  white  chocolate),  not
containing cocoa:

15 000

1704 10

-Chewing gum, whether or not sugar-coated:

--Containing less than 60% by weight of sucrose (including
invert sugar expressed as sucrose):

1704 10 11

---Gum in strips

1704 10 19

---Other

--Containing 60% or more by weight of sucrose (including
invert sugar expressed as sucrose):

1704 10 91

---Gum in strips

1704 10 99

---Other

1704 90

-Other:

1704 90 30

--White chocolate

--Other:

1704 90 55

---Throat pastilles and cough drops

Ex

1704 90 61

---Sugar  coated  (panned)  goods  containing  less  than  70%
by  weight  of  sucrose  (including  invert  sugar  expressed  as
sucrose)

---Other:

1704 90 71

----Boiled sweets whether or not filled

1704 90 75

----Toffees, caramels and similar sweets

----Other:

Ex1704  90
99

-----Other,  containing  less  than  70%  by  weight  of  sucrose
(including invert sugar expressed as sucrose)

--09.5404

1806

Chocolate and other food preparations containing cocoa:

20 000

1806 10

-Cocoa powder, containing added sugar or other sweetening
matter:

1806 10 20

--Containing  5%  or  more  but  less  than  65%  by  weight  of
sucrose  (including  invert  sugar  expressed  as  sucrose)  or
isoglucose expressed as sucrose

1806 20

-Other  preparations  in  block,  slabs  or  bars  weighing  more
than 2 kg or in liquid, paste, powder, granular or other bulk
form  in  containers  or  immediate  packings,  of  a  content
exceeding 2 kg

-Other, in blocks, slabs or bars:

1806 31

--Filled

1806 32

--Not filled

1806 90

-Other

7

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

--09.5405

1902

Pasta, whether or not cooked or stuffed (with meat or other
substances)  or  otherwise  prepared  such  as  spaghetti,
macaroni,  noodles,  lasagne,  gnocchi,  ravioli,  cannelloni,
couscous, whether or not prepared:

3 525

-Uncooked pasta, not stuffed or otherwise prepared:

1902 11 00

--Containing eggs

1902 19

--Other:

1902 20

-Stuffed pasta whether or not cooked or otherwise prepared:

--Other:

1902 20 91

---Cooked

1902 20 99

---Other

1902 30

-Other pasta

1902 40

-Couscous

0

0

0

0

0

0

--09.5407

1903 00 00 Tapioca  and  substitutes  therefor  prepared  from  starch,  in

59

0 + EAR

the form of flakes, grains, pearls, siftings or similar forms

--09.5408

1905

Bread,  pastry,  cakes,  biscuits  and  other  bakers'  wares,
whether  or  not  containing  cocoa;  communion  wafers,
empty  cachets  of  a  kind  suitable  for  pharmaceutical  use,
sealing wafers, rice paper and similar products

15 000

0

--09.5409

2001

Vegetables,  fruits,  nuts  and  other  edible  parts  of  plants,
prepared or preserved by vinegar or acetic acid:

36

2001 90

-Other:

2001 90 40

--Yams,  sweet  potatoes  and  similar  edible  parts  of  plants
containing 5% or more by weight of starch

0 + EAR

2004

Other  vegetables  prepared  or  preserved  otherwise  than  by
vinegar  or  acetic  acid,  frozen,  other  than  products  of
heading No 2006

2004 10

-Potatoes:

--Other

2004 10 91

---In the form of flour, meal or flakes

0 + EAR

2005

Other  vegetables  prepared  or  preserved  otherwise  than  by
vinegar  or  acetic  or  acetic  acid,  not  frozen,  other  than
products of heading 2006

2005 20

-Potatoes:

2005 20 10

--In the form of flour, meal or flakes

0+ EAR

8

2008

Fruits,  nuts  and  other  edible  parts  of  plants,  otherwise
prepared  or  preserved,  whether  or  not  containing  added
sugar  or  other  sweetening  matter  or  spirit,  not  elsewhere
specified or included:

-Nuts,  ground-nuts  and  other  seeds,  whether  or  not  mixed
together:

2008 99

--Other:

---Not containing added spirit:

----Not containing added sugar:

2008 99 91

-----Yams, sweet potatoes and similar edible parts of plants,
containing 5% or more by weight of starch

0 + EAR

--09.5411

2101

Extracts, essences and concentrates, of coffee, tea or maté‚
and  preparations  with  a  basis  of  these  products  or  with  a
basis  of  coffee,  tea  or  maté;  roasted  chicory  and  other
roasted  coffee  substitutes,  and  extracts,  essences  and
concentrates thereof:

23

-Extracts,  essences  and  concentrates  of  coffee,  and
preparations  with  a  basis  of  these  extracts,  essences  or
concentrates or with a basis of coffee:

2101 12

--Preparations  with  a  basis  of  these  extracts,  essences  or
concentrates or with a basis of coffee:

2101 12 98

---Other

2101 20

-Extracts,  essences  and  concentrates,  of  tea  or  maté,  and
preparations  with  a  basis  of  these  extracts,  essences  and
concentrates or with a basis of tea or maté:

2101 20 98

---Other

--09.5413

2101 30

-Roasted  chicory  and  other  roasted  coffee  substitutes  and
extracts, essences and concentrates thereof:

450

--Roasted chicory and other roasted coffee substitutes:

2101 30 19

---Other

--Extracts, essences and concentrates of roasted chicory and
other roasted coffee substitutes:

2101 30 99

---Other

--09.5415

2106

Food preparations not elsewhere specified or included:

675

2106 90

-Other:

2106 90 10

--Cheese fondues6

0 + EAR

0 + EAR

0 + EAR

0 + EAR

0 + EAR

Max 25€/100Kg

6

Eligibility to benefit from this preference is subject to conditions laid down on the relevant Community
provisions.

9

                                                
Table 2– Duties applicable upon import into the Community of goods originating in Poland

EA is the agricultural component calculated in accordance with Annex I of Council Reg (EC)
Nr 2658/87

CN Code

Description

Duty (%)

From 1.1.2003

0403

Buttermilk,  curdled  milk  and  cream,  yogurt,  kephir  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:

0403 10

-Yoghurt:

--Flavoured or containing added fruit, nuts or cocoa:

---In  powder,  granules  or  other  solid  forms,  of  a  milk  fat
content, by weight:

0403 10 51

----Not exceeding 1,5%

0403 10 53

----Exceeding 1,5% but not exceeding 27%

0403 10 59

----Exceeding 27%

---Other, of a milk fat content, by weight:

0403 10 91

----Not exceeding 3%

0403 10 93

----Exceeding 3% but not exceeding 6%

0403 10 99

----Exceeding 6%

0403 90

-Other:

--Flavoured or containing added fruit, nuts or cocoa:

---In  powder,  granules  or  other  solid  forms,  of  a  milkfat
content, by weight:

0403 90 71

----Not exceeding 1,5%

0403 90 73

----Exceeding 1,5% but not exceeding 27%

0403 90 79

----Exceeding 27%

---Other, of a milkfat content, by weight:

0403 90 91

----Not exceeding 3%

0403 90 93

----Exceeding 3% but not exceeding 6%

0403 90 99

----Exceeding 6%

0405

Butter  and  other  fats  and  oils  derived  from  milk;  dairy
spreads:

0405 20

-Dairy spreads:

10

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0405 20 10

--Of a fat content, by weight, of 39% or more but less than
60%

0405 20 30

--Of  a  fat  content,  by  weight,  of  60%  or  more  but  not
exceeding 75%

0509 00

Natural sponges of animal origin:

0509 00 90

-Other

0710

Vegetables (uncooked or cooked by steaming or boiling in
water), frozen:

0710 40 00

-Sweet corn

0711

Vegetables  provisionally  preserved  (for  example,  by
sulphur  dioxide  gas,  in  brine,  in  sulphur  water  or  in  other
preservative  solutions),  but  unsuitable  in  that  state  for
immediate consumption:

0711 90

-Other vegetables; mixtures of vegetables:

--Vegetables:

0711 90 30

---Sweet corn

1302

Vegetable  saps  and  extracts;  pectic  substances,  pectinates
and pectates; agar-agar and other mucilages and thickeners,
whether or not modified, derived from vegetable products:

-Vegetable saps and extracts:

1302 12 00

--Of liquorice

1505

Wool  grease  and  fatty  substances  derived 
(including lanolin):

therefrom

1505 00 10

-Wool grease, crude

1516

Animal or vegetable fats and oils and their fractions, partly
or  wholly  hydrogenated,  inter-esterified,  re-esterified  or
elaidinized,  whether  or  not  refined,  but  not  further
prepared:

1516 20

-Vegetable fats and oils and their fractions:

1516 20 10

--Hydrogenated castor oil, so called "opal-wax"

1517

Margarine;  edible  mixtures  or  preparations  of  animal  or
vegetable fats or oils or of fractions of different fats or oils
of  this  chapter,  other  than  edible  fats  or  oils  or  their
fractions of heading No 1516:

1517 10

-Margarine, excluding liquid margarine:

0 + EA

0 + EA

0

0 + EA

0 + EA

0

0

0

1517 10 10

--Containing  more  than  10%  but  not  more  than  15%  by
weight of milk fats

0 + EA

1517 90

-Other:

11

1517 90 10

--Containing  more  than  10%  but  not  more  than  15%  by
weight of milk fats

0 + EA

--Other:

1517 90 93

---Edible mixtures or preparations of a kind used as mould
release preparations

1518 00

Animal or vegetable fats and oils and their fractions, boiled,
oxidized,  dehydrated,  sulphurised,  blown,  polymerized  by
heat  in  vacuum  or  in  inert  gas  or  otherwise  chemically
modified,  excluding  those  of  heading  No  1516;  inedible
mixtures or preparations of animal or vegetable fats or oils
or  of  fractions  of  different  fats  or  oils  of  this  chapter,  not
elsewhere specified or included:

1518 00 10

-Linoxyn

-Other:

1518 00 91

--Animal  or  vegetable  fats  and  oils  and  their  fractions,
boiled, 
blown,
dehydrated, 
polymerized by heat in vacuum or in inert gas or otherwise
chemically modified, excluding those of heading No1516

sulphurized, 

oxidized, 

--Other:

1518 00 95

---Inedible mixtures or preparations of animal or of animal
and vegetable fats and oils and their fractions

1518 00 99

---Other

1521

Vegetable waxes (other than triglycerides),  beeswax,  other
insect  waxes  and  spermaceti,  whether  or  not  refined  or
coloured:

1521 90

-Other:

1521 90 99

---Other

1522 00

Degras;  residues  resulting  from  the  treatment  of  fatty
substances or animal or vegetable waxes:

1522 00 10

-Degras

1704

Sugar  confectionery  (including  white  chocolate),  not
containing cocoa:

1704 10

-Chewing gum, whether or not sugar-coated:

--Containing less than 60% by weight of sucrose (including
invert sugar expressed as sucrose):

1704 10 11

---Gum in strips

1704 10 19

---Other

--Containing 60% or more by weight of sucrose (including
invert sugar expressed as sucrose):

12

0

0

0

0

0

0

0

0 + EA

MAX 17.9

0 + EA

MAX 17.9

1704 10 91

---Gum in strips

1704 10 99

---Other

1704 90

-Other:

1704 90 10

--Liquorice extract containing more than 10% by weight of
sucrose but not containing other added substances

1704 90 30

--White chocolate

--Other:

1704 90 51

---Pastes,  including  marzipan,  in  immediate  packings  of  a
net content of 1 kg or more

1704 90 55

---Throat pastilles and cough drops

1704 90 61

---Sugar coated (panned) goods

---Other:

1704 90 65

----Gum  confectionery  and  jelly  confectionery  including
fruit pastes in the form of sugar confectionery

1704 90 71

----Boiled sweets whether or not filled

1704 90 75

----Toffees, caramels and similar sweets

----Other:

13

0 + EA

MAX 18

0 + EA

MAX 18

5.8

0 + EA

MAX 18.9

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0

0

0

0

0 + EA

0 + EA

0 + EA

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

1704 90 81

-----Compressed tablets

1704 90 99

-----Other

1803

Cocoa paste, whether or not defatted:

1804 00 00 Cocoa butter, fat and oil

1805 00 00 Cocoa  powder,  not  containing  added  sugar  or  other

sweetening matter

1806

Chocolate and other food preparations containing cocoa:

1806 10

-Cocoa powder, containing added sugar or other sweetening
matter:

1806 10 15

--Containing  no  sucrose  or  containing  less  than  5%  by
weight  of  sucrose  (including  invert  sugar  expressed  as
sucrose) or isoglucose expressed as sucrose

1806 10 20

--Containing  5%  or  more  but  less  than  65%  by  weight  of
sucrose  (including  invert  sugar  expressed  as  sucrose)  or
isoglucose expressed as sucrose

1806 10 30

--Containing 65% or more but less than 80% by weight of
sucrose  (including  invert  sugar  expressed  as  sucrose)  or
isoglucose expressed as sucrose

1806 10 90

--Containing 80% or more by weight of sucrose (including
invert sugar expressed  as  sucrose)  or  isoglucose  expressed
as sucrose

1806 20

-Other  preparations  in  block,  slabs  or  bars  weighing  more
than 2 kg or in liquid, paste, powder, granular or other bulk
form  in  containers  or  immediate  packings,  of  a  content
exceeding 2 kg:

1806 20 10

--Containing  31%  or  more  by  weight  of  cocoa  butter  or
containing  a  combined  weight  of  31%  or  more  of  cocoa
butter and milk fat

1806 20 30

--Containing  a  combined  weight  of  25%  or  more,  but  less
than 31% of cocoa butter and milk fat

--Other:

14

1806 20 50

---Containing 18% or more by weight of cocoa butter

1806 20 70

---Chocolate milk crumb

1806 20 80

---Chocolate flavour coating

1806 20 95

---Other

-Other, in blocks, slabs or bars:

1806 31 00

--Filled

1806 32

--Not filled

1806 32 10

---With added cereal, fruit or nuts

1806 32 90

---Other

1806 90

-Other:

--Chocolate and chocolate products:

---Chocolates, whether or not filled:

1806 90 11

----Containing alcohol

1806 90 19

----Other

---Other:

15

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

1806 90 31

----Filled

1806 90 39

----Not filled

1806 90 50

--Sugar  confectionery  and  substitutes  therefor  made  from
sugar substitution products, containing cocoa

1806 90 60

--Spreads containing cocoa

1806 90 70

--Preparations containing cocoa for making beverages

1806 90 90

--Other

1901

Malt  extract;  food  preparations  of  flour,  meal,  starch  or
malt  extract,  not  containing  cocoa  or  containing  less  than
40%  by  weight  of  cocoa  calculated  on  a  totally  defatted
basis,  not  elsewhere 
food
preparations  of  goods  of  heading  Nos  0401  to  0404,  not
containing  cocoa  or  containing  less  than  5%  by  weight  of
cocoa  calculated  on  a  totally  defatted  basis,  not  elsewhere
specified or included:

specified  or 

included; 

1901 10 00

-Preparations for infant use, put up for retail sale

1901 20 00

-Mixes and  doughs  for  the  preparation of  bakers'  wares  of
heading No 1905

1901 90

-Other:

--Malt extract:

1901 90 11

---With a dry extract content of 90% or more by weight

1901 90 19

---Other

--Other:

16

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

MAX 18.7

+ AD S/Z

0 + EA

0 + EA

0 + EA

0 + EA

1901 90 91

---Containing no  milk  fats,  sucrose,  isoglucose,  glucose  or
starch  or  containing  less  than  1,5%  milk  fat,  5%  sucrose
(including  invert  sugar)  or  isoglucose,  5%  glucose  or
starch,  excluding  food  preparations  in  powder  form  of
goods of heading Nos 0401 to 0404

1901 90 99

---Other

1902

Pasta, whether or not cooked or stuffed (with meat or other
substances)  or  otherwise  prepared  such  as  spaghetti,
macaroni,  noodles,  lasagne,  gnocchi,  ravioli,  cannelloni,
couscous, whether or not prepared:

-Uncooked pasta, not stuffed or otherwise prepared:

1902 11 00

--Containing eggs

1902 19

--Other:

1902 20

-Stuffed pasta whether or not cooked or otherwise prepared:

--Other:

1902 20 91

---Cooked

1902 20 99

---Other

1902 30

-Other pasta:

1902 40

-Couscous:

1903 00 00 Tapioca  and  substitutes  therefor  prepared  from  starch,  in

the form of flakes, grains, pearls, siftings or similar forms

1904

1904 10

1904 20

Prepared  foods  obtained  by  the  swelling  or  roasting  of
cereals or cereal products (for example, cornflakes); cereals
(other  than  maize  (corn)),  in  grain  form,  or  in  the  form  of
flakes or other worked grains (except flour and meal), pre-
cooked,  or  otherwise  prepared,  not  elsewhere  specified  or
included:

-Prepared  foods  obtained  by  the  swelling  or  roasting  of
cereals or cereal products:

-Prepared  foods  obtained  from  unroasted  cereal  flakes  or
from mixtures of unroasted cereal flakes and roasted cereal
flakes or swelled cereals:

1904 20 10

--Preparation  of  the  Müsli  type  based  on  unroasted  cereal
flakes

1904 30 00

-Bulgur wheat

1904 90

-Other:

1905

Bread,  pastry,  cakes,  biscuits  and  other  bakers'  wares,
whether  or  not  containing  cocoa;  communion  wafers,
empty  cachets  of  a  kind  suitable  for  pharmaceutical  use,
sealing wafers, rice paper and similar products:

1905 10 00

-Crispbread

17

0

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

1905 20

-Gingerbread and the like:

0 + EA

-Sweet biscuits; waffles and wafers:

1905 31

--Sweet biscuits:

---Completely or partially coated or covered with chocolate
or other preparations containing cocoa:

1905 31 11

----In  immediate  packings  of  a  net  content  not  exceeding
85g

1905 31 19

----Other

---Other:

1905 31 30

----Containing 8% or more by weight of milk fats

----Other:

1905 31 91

-----Sandwich biscuits

1905 31 99

-----Other

1905 32

--Waffles and wafers:

--Completely or partially coated or covered with chocolate
or other preparations containing cocoa:

1905 32 11

----In  immediate  packings  of  a  net  content  not  exceeding
85g

1905 32 19

----Other

---Other:

18

0 + EA

MAX 24.2

+ AD S/Z

0 + EA

MAX 24.2

+ AD S/Z

0 + EA

MAX 24.2

+ AD S/Z

0 + EA

MAX 24.2

+ AD S/Z

0 + EA

MAX 24.2

+ AD S/Z

0 + EA

MAX 24.2

+ AD S/Z

0 + EA

MAX 24.2

+ AD S/Z

1905 32 91

----Salted, whether or not filled

1905 32 99

----Other

1905 40

-Rusks, toasted bread and similar toasted products:

1905 90

-Other:

1905 90 10

--Matzos

1905 90 20

--Communion wafers, empty cachets of a  kind suitable for
pharmaceutical  use,  sealing  wafers,  rice  paper  and  similar
products

--Other:

1905 90 30

---Bread, not containing added honey, eggs, cheese or fruit,
and  containing  by  weight  in  the  dry  matter  state  not  more
than 5% of sugars and not more than 5% of fat

1905 90 40

---Waffles and wafers with a water content exceeding 10%
by weight

1905 90 45

---Biscuits

1905 90 55

---Extruded or expanded products, savoury or salted

---Other:

1905 90 60

----With added sweetening matter

1905 90 90

----Other

2001

Vegetables,  fruits,  nuts  and  other  edible  parts  of  plants,
prepared or preserved by vinegar or acetic acid:

19

0 + EA

MAX 20.7

+ AD F/M

0 + EA

MAX 24.2

+ AD S/Z

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

MAX 20.7

+ AD F/M

0 + EA

MAX 20.7

+ AD F/M

0 + EA

MAX 20.7

+ AD F/M

0 + EA

MAX 24.2

+ AD S/Z

0 + EA

MAX 20.7

+ AD F/M

2001 90

-Other:

2001 90 60

--Palm hearts

0

2004

Other  vegetables  prepared  or  preserved  otherwise  than  by
vinegar  or  acetic  acid,  frozen,  other  than  products  of
heading No 2006

2004 90

-Other vegetables and mixtures of vegetables:

2004 90 10

--Sweet corn(Zea mays var. saccharata)

0 + EA

2005

Other  vegetables  prepared  or  preserved  otherwise  than  by
vinegar  or  acetic  acid,  not  frozen,  other  than  products  of
heading No 2006

2005 20

-Potatoes:

2005 20 10

--In the form of flour, meal or flakes

2005 80 00

-Sweet corn(Zea mays var. saccharata)

2005 90

-Other vegetables and mixtures of vegetables

2005 90 80

--Other

2008

Fruits,  nuts  and  other  edible  parts  of  plants,  otherwise
prepared  or  preserved,  whether  or  not  containing  added
sugar  or  other  sweetening  matter  or  spirit,  not  elsewhere
specified or included:

-Nuts,  ground-nuts  and  other  seeds,  whether  or  not  mixed
together:

2008 11

--Ground-nuts:

2008 11 10

---Peanut butter

-Other,  including  mixtures  other  than  those  of  subheading
2008 19:

2008 91 00

--Palm hearts

2101

Extracts, essences and concentrates, of coffee, tea or maté‚
and  preparations  with  a  basis  of  these  products  or  with  a
basis  of  coffee,  tea  or  maté;  roasted  chicory  and  other
roasted  coffee  substitutes,  and  extracts,  essences  and
concentrates thereof:

-Extracts,  essences  and  concentrates  of  coffee,  and
preparations  with  a  basis  of  these  extracts,  essences  or
concentrates or with a basis of coffee:

2101 12

--Preparations  with  a  basis  of  these  extracts,  essences  or
concentrates or with a basis of coffee:

2101 12 92

---Preparations  with  a  basis  of  these  extracts,  essences  or
concentrates of coffee

0 + EA

0 + EA

0

0

0

0

2101 12 98

---Other

0 + EA

2101 20

-Extracts,  essences  and  concentrates,  of  tea  or  maté,  and
preparations  with  a  basis  of  these  extracts,  essences  and
concentrates or with a basis of tea or maté:

20

2101 20 20

--Extracts, essences or concentrates

--Preparations:

2101 20 92

---With a basis of  extracts,  essences  or  concentrates  of  tea
or maté

2101 20 98

---Other

2101 30

-Roasted  chicory  and  other  roasted  coffee  substitutes  and
extracts, essences and concentrates thereof:

--Roasted chicory and other roasted coffee substitutes:

2101 30 11

---Roasted chicory

2101 30 19

---Other

--Extracts, essences and concentrates of roasted chicory and
other roasted coffee substitutes:

2101 30 91

---Of roasted chicory

2101 30 99

---Other

2102

Yeasts  (active  or 
inactive);  other  single-cell  micro-
organisms, dead (but not including vaccines of heading No
3002); prepared baking powders:

2102 10

-Active yeasts:

2102 10 10

--Culture yeast

--Baker's yeast:

2102 10 31

---Dried

2102 10 39

---Other

2102 10 90

--Other

2102 20

-Inactive yeasts; other single-cell micro-organisms, dead:

--Inactive yeasts:

2102 20 11

---In tablet, cube or similar form, or in immediate packings
of a net content not exceeding 1 kg.

2102 20 19

---Other

2102 20 90

--Other

2102 30 00

-Prepared baking powders

2103

Sauces  and  preparations  therefor;  mixed  condiments  and
mixed  seasonings;  mustard  flour  and  meal  and  prepared
mustard:

2103 10 00

-Soya sauce

2103 20 00

-Tomato ketchup and other tomato sauces

2103 30

-Mustard flour and meal and prepared mustard:

21

0

0

0 + EA

4.9

0 + EA

0

0 + EA

4.7

12

12

5.6

1.9

5.1

0

1.9

0

3.8

2103 30 90

--Prepared mustard

2103 90

-Other:

2103 90 90

--Other

2105 00

Ice  cream  and  other  edible  ice,  whether  or  not  containing
cocoa:

2105 00 10

-Containing  no  milk  fats  or  containing  less  than  3%  by
weight of such fats

-Containing by weight of milk fats:

2105 00 91

--3% or more but less than 7%

2105 00 99

--7% or more

2106

Food preparations not elsewhere specified or included:

2106 10

-Protein concentrates and textured protein substances:

2106 10 20

--Containing  no  milk  fats,  sucrose,  isoglucose,  glucose  or
starch or containing, by weight, less than 1.5% milk fat, 5%
sucrose or isoglucose, 5% glucose or starch

2106 10 80

--Other

2106 90

-Other:

2106 90 10

--Cheese fondues7

--Other:

2106 90 92

---Containing no  milk  fats,  sucrose,  isoglucose,  glucose  or
starch or containing,by weight, less than 1.5% milk fat, 5%
sucrose or isoglucose, 5% glucose or starch:

2106 90 98

---Other

2205

Vermouth  and  other  wine  of  fresh  grapes  flavoured  with
plants or aromatic substances:

4.2

3.2

0 + EA

MAX 19.4

+ AD S/Z

0 + EA

MAX 18.1

+ AD S/Z

0 + EA

MAX 17.8

+ AD S/Z

5.2

0 + EA

0 + EA

MAX 25€/100Kg

Net

2.8

0 + EA

7

Eligibility to benefit from this preference is subject to conditions laid down on the relevant Community
provisions.

22

                                                
2205 10

-In containers holding 2 litres or less:

2205 10 10

--Of an actual alcoholic strength by volume of 18% vol or
less

2205 10 90

--Of an actual alcoholic strength by volume exceeding 18%
vol

2905

Acyclic  alcohols  and 
nitrated or nitrosated derivatives:

their  halogenated,  sulphonated,

-Other polyhydric alcohols:

2905 43 00

--Mannitol

2905 44

--D-glucitol (sorbitol):

---In aqueous solution:

2905 44 11

----Containing  2%  or  less  by  weight  of  D-mannitol,
calculated on the D-glucitol content

2905 44 19

----Other

---Other:

2905 44 91

----Containing  2%  or  less  by  weight  of  D-mannitol,
calcutated on the D-glucitol content

2905 44 99

----Other

3302

Mixtures of odoriferous substances and mixtures (including
alcoholic  solutions)  with  a  basis  of  one  or  more  of  these
substances,  of  a  kind  used  as  a  raw  materials  in  industry;
other  preparations  based  on  odoriferous  substances,  of  a
kind used for the manufacture of beverages:

3302 10

-Of a kind used in the food or drink industries

--Of the type used in the drink industries:

---Preparations 
characterizing a beverage:

containing 

all 

flavouring 

agents

----Other:

3302 10 21

-----Containing no milkfats, sucrose, isoglucose, glucose, or
starch  or  containing,  by  weight,  less  than  1.5%  milkfat,
5%sucrose or isoglucose, 5% glucose or starch

3302 10 29

-----Other

3505

Dextrins  and  other  modified  starches  (for  example,
pregelatinized  or  esterified  starches);  glues  based  on
starches, or on dextrins or other modified starches:

23

0

0

0 + 125.8€/100Kg

net

0 + 16.1€/100Kg

net

0 + 37.8€/100Kg

net

0 + 23€/100Kg

net

0 + 53.7€/100Kg

net

0

0 + EA

3505 10

-Dextrins and other modified starches:

3505 10 10

--Dextrins

--Other modified starches:

3505 10 90

---Other

3505 20

-Glues:

3505 20 10

--Containing,  by  weight,  less  than  25%  of  starches  or
dextrins or other modified starches

3505 20 30

--Containing, by weight, 25% or more but less than 55% of
starches or dextrins or other modified starches

3505 20 50

--Containing, by weight, 55% or more but less than 80% of
starches or dextrins or other modified starches

3505 20 90

--Containing by weight 80% or more of starches or dextrins
or other modified starches

3809

Finishing  agents,  dye  carriers  to  accelerate  the  dyeing  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:

3809 10

-With a basis of amylaceouos substances:

0 + 17.7€/100Kg

net

0 + 17.7€/100Kg

net

0 + 4.5€/100Kg

net

Max 11.5

0 + 8.9€/100Kg

net

Max 11.5

0 + 14.2€/100Kg

net

Max 11.5

0 + 17.7€/100Kg

net

Max 11.5

3809 10 10

--Containing by weight of such substances less than 55%

0 + 8.9€/100Kg

3809 10 30

--Containing by weight of such substances 55% or more but
less than 70%

3809 10 50

--Containing by weight of such substances 70% or more but
less than 83%

24

net

Max 12.8

0 + 12.4€/100Kg

net

Max 12.8

0 + 15.1€/100Kg

net

Max 12.8

3809 10 90

--Containing by weight of such substances 83% or more

0 + 17.7€/100Kg

net

Max 12.8

0

0

0

0

0

0 + 16.1€/100Kg

net

0 + 37.8€/100Kg

net

0 + 23€/100Kg

net

0 + 53.7€/100Kg

net

3823

Industrial  monocarboxylic  fatty  acids;  acid  oils  from
refining; industrial fatty alcohols:

-Industrial  monocarboxylic  fatty  acids,  acid  oils  from
refining:

3823 11 00

--Stearic acid

3823 12 00

--Oleic acid

3823 13 00

--Tall oil fatty acids

3823 19

--Other:

3823 70 00

-Industrial fatty alcohols

3824

Prepared  binders  for  foundry  moulds  or  cores;  chemical
products  and  preparations  of  the  chemical  or  allied
industries (including those consisting of mixtures of natural
products),  not  elsewhere  specified  or  included;  residual
products of the chemical or allied industries, not elsewhere
specified or included:

3824 60

-Sorbitol other than that of subheading 2905 44:

--in aqueous solution:

3824 60 11

---Containing  2%  or  less  by  weight  of  D-mannitol,
calculated on the D-glucitol content

3824 60 19

---Other

--Other:

3824 60 91

---Containing  2%  or  less  by  weight  of  D-mannitol,
calculated on the D-glucitol content

3824 60 99

---Other

25

 Table  3 :  Schedule  of  reduction  of  duties  applicable  upon  import  into  the  Community  of
goods originating in Poland

This schedule does not prejudge the date of accession. The obligations of membership will, on
accession supersede this schedule.

CN Code

Description

Duty

From

Duty

From

Duty

From

Duty

From

1.1.2003

1.1.2004

1.1.2005

1.1.2006

1302

Vegetable  saps  and  extracts;  pectic  substances,  pectinates
and pectates; agar-agar and other mucilages and thickeners,
whether or not modified, derived from vegetable products:

-Vegetable saps and extracts:

1302 20

-Pectic substances, pectinates and pectates:

1302 20 90

--Other

8.4 %

5.6 %

2.8 %

2001

Vegetables,  fruits,  nuts  and  other  edible  parts  of  plants,
prepared or preserved by vinegar or acetic acid:

2001 90

-Other:

2001 90 40

--Yams,  sweet  potatoes  and  similar  edible  parts  of  plants
containing 5% or more by weight of starch

0 + (2.8
€/100Kg net
eda)

0 + (1.9
€/100Kg net
eda)

0 + (0.9
€/100Kg net
eda)

0

0

2004

Other  vegetables  prepared  or  preserved  otherwise  than  by
vinegar  or  acetic  acid,  frozen,  other  than  products  of
heading No 2006

2004 10

-Potatoes:

--Other

2004 10 91

---In the form of flour, meal or flakes

0 + (0.75xEA) 0 + (0.5xEA)

0 + (0.25xEA)

0

2008

Fruits,  nuts  and  other  edible  parts  of  plants,  otherwise
prepared  or  preserved,  whether  or  not  containing  added
sugar  or  other  sweetening  matter  or  spirit,  not  elsewhere
specified or included:

-Nuts,  ground-nuts  and  other  seeds,  whether  or  not  mixed
together:

2008 99

--Other:

---Not containing added spirit:

----Not containing added sugar:

2008 99 91

-----Yams, sweet potatoes and similar edible parts of plants,
containing 5% or more by weight of starch

0 + (2.8
€/100Kg net
eda)

0 + (1.9
€/100Kg net
eda)

0 + (0.9
€/100Kg net
eda)

0

26

Table  4:  Basic  amounts  taken  into  consideration  in  calculating  the  reduced  agricultural
components  (EAR)  and  additional  duties  applicable  on  importation  into  the  Community  of
goods listed in Table 1

Basic Product

Preferential rate on
1.1.2003
(€/100 kg)

Common wheat

Durum wheat

Rye

Barley

Maize

Long-grain husked rice

Skimmed-milk powder

Whole-milk powder

Butter

White sugar

6,653

10,326

6,483

6,483

6,577

18,502

23,760

26,086

37,912

29,350

27

Annex 2

Table 1: Quotas applicable upon import into Poland of goods originating in the Community

Polish Code

Description

Quota

Duty (%) within Quota

(x 1000 Kg)

From 1.1.2003

1704

Sugar  confectionery  (including  white  chocolate),  not
containing cocoa:

9 000

1704 10

-Chewing gum, whether or not sugar-coated:

--Containing  less  than  60%  by  weight  of  sucrose
(including invert sugar expressed as sucrose):

1704 10 11 0

---Gum in strips

1704 10 19 0

---Other

--Containing  60%  or  more  by  weight  of  sucrose
(including invert sugar expressed as sucrose):

1704 10 91 0

---Gum in strips

1704 10 99 0

---Other

1704 90

-Other:

1704 90 30 0

--White chocolate

--Other:

1704 90 55 0

---Throat pastilles and cough drops

---Other:

1704 90 61 0

---Sugar coated (panned) goods

Ex 1704 90 61 0 Containing less than 70% by weight of sucrose

1704 90 71 0

----Boiled sweets whether or not filled

1704 90 75 0

----Toffees, caramels and similar sweets

----Other:

1704 90 99 0

-----Other

ex1704 90 99 0 containing not more than 70% sucrose (including invert

sugar expressed as sucrose)

1806

1806 10

Chocolate  and  other  food  preparations  containing
cocoa:

20 000

-Cocoa  powder,  containing  added  sugar  or  other
sweetening matter:

28

4.2

5.6

2.8

5.6

9.1

4.2

24.5*

17.5*

17.5*

17.5*

1806 10 20 0

--Containing 5% or more but less than 65% by  weight
of sucrose (including invert sugar expressed as sucrose)
or isoglucose expressed as sucrose

1806 20

-Other  preparations  in  block,  slabs  or  bars  weighing
more than 2 kg or in liquid, paste, powder, granular or
other bulk form in containers or immediate packings, of
a content exceeding 2 kg:

1806 20 10 0

--Containing 31% or more by weight of cocoa butter or
containing a combined weight of 31% or more of cocoa
butter and milk fat

1806 20 30 0

--Containing  a  combined  weight  of  25%  or  more,  but
less than 31% of cocoa butter and milk fat

--Other:

1806 20 50 0

---Containing 18% or more by weight of cocoa butter

1806 20 70 0

---Chocolate milk crumb

1806 20 80 0

---Chocolate flavour coating

1806 20 95 0

---Other

-Other, in blocks, slabs or bars:

1806 31 00 0

--Filled

1806 32

--Not filled

1806 32 10 0

---With added cereal, fruit or nuts

1806 32 90 0

---Other

1806 90

-Other:

--Chocolate and chocolate products:

---Chocolates, whether or not filled:

1806 90 11 0

----Containing alcohol

1806 90 19 0

----Other

---Other:

1806 90 31 0

----Filled

1806 90 39 0

----Not filled

1806 90 50 0

--Sugar  confectionery  and  substitutes  therefor  made
from sugar substitution products, containing cocoa

1806 90 60 0

--Spreads containing cocoa

1806 90 70 0

--Preparations containing cocoa for making beverages

1806 90 90 0

--Other

29

10.5

14

14

14

14

14

15.4*

25.9*

25.9*

25.9*

25.9*

25.9*

25.9*

25.9*

25.9*

25.9*

25.9*

25.9*

1905

Bread,  pastry,  cakes,  biscuits  and  other  bakers'  wares,
whether  or  not  containing  cocoa;  communion  wafers,
empty cachets of a kind suitable for pharmaceutical use,
sealing wafers, rice paper and similar products:

10 000

1905 10 00 0

-Crispbread

1905 20

-Gingerbread and the like:

-Sweet biscuits; waffles and wafers:

1905 31

--Sweet biscuits:

---Completely  or  partially  coated  or  covered  with
chocolate or other preparations containing cocoa:

1905 31 11 0

immediate  packings  of  a  net  content  not

----In 
exceeding 85g

1905 31 19 0

----Other

---Other:

1905 31 30 0

----Containing 8% or more by weight of milk fats

----Other:

1905 31 91 0

-----Sandwich biscuits

1905 31 99 0

-----Other

1905 32

--Waffles and wafers:

--Completely  or  partially  coated  or  covered  with
chocolate or other preparations containing cocoa:

---Other:

1905 32 91 0

----Salted, whether or not filled

1905 32 99 0

----Other

1905 40

-Rusks, toasted bread and similar toasted products:

1905 90

-Other:

1905 90 10 0

--Matzos

1905 90 20 0

--Communion wafers, empty cachets of a kind suitable
for  pharmaceutical  use,  sealing  wafers,  rice  paper  and
similar products

--Other:

1905 90 30 0

---Bread,  not  containing  added  honey,  eggs,  cheese  or
fruit,  and  containing  by  weight  in  the  dry  matter  state
not more than 5% of sugars and not more than 5% of fat

1905 90 40 0

---Waffles  and  wafers  with  a  water  content  exceeding
10% by weight

30

19.6

19.6*

23.1*

23.1*

23.1*

23.1*

23.1*

19.6*

23.1*

19.6*

14

14

14*

19.6*

1905 90 45 0

---Biscuits

1905 90 55 0

---Extruded or expanded products, savoury or salted

---Other:

1905 90 60 0

----With added sweetening matter

1905 90 90 0

----Other

2201

2205

Waters,  including  natural  or  artificial  mineral  waters
and aerated waters, not containing added sugar or other
sweetening matter nor flavoured; ice and snow:

Vermouth  and  other  wine  of  fresh  grapes  flavoured
with plants or aromatic substances:

1 500

4 000

2205 10

-In containers holding 2 litres or less:

2205 10 10 0

--Of an actual alcoholic strength by volume of 18% vol
or less

2205 10 90

--Of  an  actual  alcoholic  strength  by  volume  exceeding
18% vol

2205 10 90 1

---Of an actual alcoholic strength by volume exceeding
18% vol, but not exceeding 22% vol

2205 10 90 9

---Of an actual alcoholic strength by volume exceeding
22% vol

2205 90

-Other:

2205 90 10 0

--Of an actual alcoholic strength by volume of 18% vol
or less

2205 90 90

--Of  an  actual  alcoholic  strength  by  volume  exceeding
18% vol

2205 90 90 1

---Of an actual alcoholic strength by volume exceeding
18% vol, but not exceeding 22% vol

2205 90 90 9

---Of an actual alcoholic strength by volume exceeding
22% vol

2208

Undenatured  ethyl  alcohol  of  an  alcoholic  strength  by
volume of less than 80% vol; spirits, liqueurs and other
spirituous beverages:

3 000

2208 20

-Spirits obtained by distilling grape wine or grape marc:

--In containers holding 2 litres or less:

2208 20 12 0

---Cognac

31

14*

14

23.1*

19.6

14

8.5 %

min 4.5€/hl

24 %

min 7€/hl + 0.65€/% vol/hl

24 %

min 7€/hl + 0.65€/% vol/hl

15 %

min 5€/hl

24 %

min 7€/hl + 0.65€/% vol/hl

24 %

min 7€/hl + 0.65/% vol/hl

52.5 %

min 14.7€/hl + 1.4€/% vol/hl

2208 20 14 0

---Armagnac

2208 20 26 0

---Grappa

2208 20 27 0

---Brandy de Jerez

2208 20 29 0

---Other

--In containers holding more than 2 litres:

2208 20 40 0

---Raw distillate

---Other:

2208 20 62 0

----Cognac:

2208 20 64 0

----Armagnac

2208 20 86 0

----Grappa

2208 20 87 0

----Brandy de Jerez

2208 20 89 0

----Other

2208 30

-Whiskies:

--Bourbon whiskey, in containers holding:

2208 30 11 0

---2 litres or less

2208 30 19 0

---More than 2 litres

--Scotch whisky:

---Malt whisky, in containers holding:

32

52.5 %

min 14.7€/hl + 1.4€/% vol/hl

52.5 %

min 14.7€/hl + 1.4€/% vol/hl

52.5 %

min 14.7€/hl + 1.4€/% vol/hl

52.5 %

min 14.7€/hl + 1.4€/% vol/hl

52.5 %

min 11.9€/hl + 1.19€/% vol/hl

52.5 %

min 11.9€/hl + 1.19€/% vol/hl

52.5 %

min 11.9€/hl + 1.19€/% vol/hl

52.5 %

min 11.9€/hl + 1.19€/% vol/hl

52.5 %

min 11.9€/hl + 1.19€/% vol/hl

52.5 %

min 11.9€/hl + 1.19€/% vol/hl

52.5 %

min 14.7€/hl + 1.4€/% vol/hl

52.5 %

min 11.9€/hl + 1.19€/% vol/hl

2208 30 32 0

----2 litres or less

2208 30 38 0

----More than 2 litres

---Blended whisky, in containers holding:

2208 30 52 0

----2 litres or less

2208 30 58 0

----More than 2 litres

---Other, in containers holding:

2208 30 72 0

----2 litres or less

2208 30 78 0

----More than 2 litres

--Other in containers holding:

2208 30 82 0

---2 litres or less

2208 30 88 0

---More than 2 litres

2208 40

-Rum and taffia:

--In containers holding 2 litres or less

52.5 %

min 14.7€/hl + 1.4€/% vol/hl

52.5 %

min 11.9€/hl + 1.19€/% vol/hl

52.5 %

min 14.7€/hl + 1.4€/% vol/hl

52.5 %

min 11.9€/hl + 1.19€/% vol/hl

52.5 %

min 14.7€/hl + 1.4€/% vol/hl

52.5 %

min 11.9€/hl + 1.19€/% vol/hl

52.5 %

min 11.9€/hl + 1.19€/% vol/hl

52.5 %

min 11.9€/hl + 1.19€/% vol/hl

2208 40 11 0

---Rum with a content of volatile substances other than
ethyl  and  methyl  alcohol  equal  to  or  exceeding  225
grams  per  hectolitre  of  pure  alcohol  (with  a  10  %
tolerance)

56 %

min 8.75€/hl + 0.91€/% vol/hl

---Other:

2208 40 31 0

----Of a value exceeding 7.9 € per litre of pure alcohol

56 %

2208 40 39 0

----Other

--In containers holding more than 2 litres:

min 8.75€/hl + 0.91€/% vol/hl

56 %

min 8.75€/hl + 0.91€/% vol/hl

33

2208 40 51 0

---Rum with a content of volatile substances other than
ethyl  and  methyl  alcohol  equal  to  or  exceeding  225
grams  per  hectolitre  of  pure  alcohol  (with  a  10  %
tolerance)

56 %

min 6.3€/hl + 0.63€/% vol/hl

--Other:

2208 40 91 0

----Of a value exceeding 2 € per litre of pure alcohol

56 %

2208 40 99 0

----Other

2208 50

-Gin and Geneva:

--Gin, in containers holding:

2208 50 11 0

---2 litres or less

2208 50 19 0

---More than 2 litres

--Geneva, in containers holding:

2208 50 91 0

---2 litres or less

2208 50 99 0

---More than 2 litres

2208 70

-Liqueurs and cordials:

min 6.3€/hl + 0.63€/% vol/hl

56 %

min 6.3€/hl + 0.63€/% vol/hl

59.5 %

min 8.75€/hl + 0.91€/% vol/hl

59.5 %

min 6.3€/hl + 0.63€/% vol/hl

59.5 %

min 8.75€/hl + 0.91€/% vol/hl

59.5 %

min 6.3€/hl + 0.63€/% vol/hl

2208 70 10 0

--In containers holding 2 litres or less

59.5 %

min 6.3€/hl + 0.63€/% vol/hl

2208 70 90 0

--In containers holding more than 2 litres

59.5 %

2208 90

-Other:

--Arrack, in containers holding:

2208 90 11 0

---2 litres or less

2208 90 19 0

---More than 2 litres

--Plum,  pear  or  cherry  spirit  (excluding  liqueurs),  in
containers holding:

34

min 6.3€/hl + 0.63€/% vol/hl

73.5 %

min 1.75€/% vol/hl

73.5 %

min 1.75€/% vol/hl

2208 90 33 0

---2 litres or less:

2208 90 38 0

---More than 2 litres:

--Other  spirits  and  other  spirituous  beverages,  in
containers holding:

---2 litres or less:

2208 90 41 0

----Ouzo

----Other:

-----Spirits (excluding liqueurs):

------Distilled from fruit:

2208 90 45 0

-------Calvados

2208 90 48 0

-------Other

------Other:

2208 90 52 0

-------Corn

2208 90 57 0

-------Other

2208 90 69

-----Other spirituous beverages

2208 90 69 1 ------Ready herbal preparation on alcohol base

2208 90 69 9 ------Other

---More than 2 litres:

----Spirits (excluding liqueurs):

2208 90 71 0

-----Distilled from fruit

35

73.5 %

min 1.75€/% vol/hl

73.5 %

min 1.75€/% vol/hl

73.5 %

min 1.75€/% vol/hl

73.5 %

min 1.75€/% vol/hl

73.5 %

min 1.75€/% vol/hl

73.5 %

min 1.75€/% vol/hl

59.5 %

min 0.63€/hl + 0.63€/% vol/hl

73.5 %

min 1.75€/% vol/hl

73.5 %

min 1.75€/% vol/hl

73.5 %

min 1.75€/% vol/hl

73.5 %

min 1.75€/% vol/hl

2208 90 74 0

-----Other

59.5 %

min 0.63€/hl + 0.63€/% vol/hl

--Undernatured  ethyl  alcohol  of  an  alcoholic  strength
by  volume  of  less  than  80%  volume,  in  containers
holding:

2208 90 78 0

----Other spirituous beverages

--Undernatured  ethyl  alcohol  of  an  alcoholic  strength
by  volume  of  less  than  80%  volume,  in  containers
holding:

2208 90 91 0

---2 litres or less

2208 90 99 0

---More than 2 litres

* In addition a fixed specific duty of 0.0012 € is levied per 1%(w/w) sucrose.

73.5 %

min 1.75€/% vol/hl

187.6 %

min 4.2€/% vol/hl

187.6 %

min 4.2€/% vol/hl

36

Table 2– Duties applicable upon import into Poland of goods originating in the Community

Polish Code

Description

Duty (%)

From 1.1.2003

0403

Buttermilk,  curdled  milk  and  cream,  yogurt,  kephir  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:

0403 10

-Yoghurt:

--Flavoured or containing added fruit, nuts or cocoa:

---In powder, granules or other solid forms, of a milk fat
content, by weight:

0403 10 51 0

----Not exceeding 1,5%

0403 10 53 0

----Exceeding 1,5% but not exceeding 27%

0403 10 59 0

----Exceeding 27%

---Other, of a milk fat content, by weight:

0403 10 91 0

----Not exceeding 3%

0403 10 93 0

----Exceeding 3% but not exceeding 6%

0403 10 99 0

----Exceeding 6%

0403 90

-Other:

--Flavoured or containing added fruit, nuts or cocoa:

---In  powder,  granules  or other  solid  forms,  of  a  milkfat
content, by weight:

0403 90 71 0

----Not exceeding 1,5%

0403 90 73 0

----Exceeding 1,5% but not exceeding 27%

0403 90 79 0

----Exceeding 27%

---Other, of a milkfat content, by weight:

0403 90 91 0

----Not exceeding 3%

0403 90 93 0

----Exceeding 3% but not exceeding 6%

0403 90 99 0

----Exceeding 6%

0501 00 00 0 Human  hair,  unworked,  whether  or  not  washed  or

scoured; waste of human hair

0502

Pigs',  hogs'  or  boars'  bristles  and  hair;  badger  hair  and
other brush making hair; waste of such bristles or hair:

37

22

22

22

12

9

11

22

22

20

13

8

13

0

0

0503 00 00 0 Horsehair and horsehair waste, whether or not put up as a
layer with or without supporting material

0505

0506

0507

Skins  and  other  parts  of  birds,  with  their  feathers  or
down, feathers and parts of feathers (whether or not with
trimmed  edges)  and  down,  not  further  worked  than
cleaned,  disinfeccted  or  treated  for  preservation;  powder
and waste of feathers or parts of feathers:

Bones  and  horn-cores,  unworked,  defatted,  simply
prepared  (but  not  cut  to  shape),  treated  with  acid  or
degelatinised; powder and waste of these products:

Ivory,  tortoise-shell,  whalebone  and  whalebone  hair,
horns, antlers, hooves, nails, claws and  beaks,  unworked
or  simply  prepared  but  not  cut  to  shape;  powder  and
waste of these products:

0508 00 00 0 Coral and similar materials, unworked or simply prepared
but not otherwise worked; shells of molluscs, crustaceans
or  echinoderms  and  cuttle-bone,  unworked  or  simply
prepared but not cut to shape, powder and waste thereof

0509 00

Natural sponges of animal origin:

0509 00 10 0

-Raw

0509 00 90 0

-Other

0710

Vegetables  (uncooked  or  cooked  by  steaming  or  boiling
in water), frozen:

0710 40 00 0

-Sweet corn

0711

Vegetables  provisionally  preserved  (for  example,  by
sulphur dioxide gas, in brine, in sulphur water or in other
preservative  solutions),  but  unsuitable  in  that  state  for
immediate consumption:

0711 90

-Other vegetables; mixtures of vegetables:

--Vegetables:

0711 90 30 0

---Sweet corn

0903 00 00 0 Maté

1212

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
Cichorium intybus  sativum)  of  a  kind  used  primarily  for
human consumption, not elsewhere specified or included:

1212 20 00 0

-Seaweeds and other algae

1302

Vegetable saps and extracts; pectic substances, pectinates
and  pectates;  agar-agar  and  other  mucilages  and
thickeners,  whether  or  not  modified,  derived  from
vegetable products:

-Vegetable saps and extracts:

1302 31 00 0

--Agar-agar

38

0

0

0

0

0

0

0

6

4

0

0

0

1401

Vegetable materials of a kind used primarily  for plaiting
(for  example,  bamboos,  rattans,  reeds,  rushes,  osier,
raffia,  cleaned,bleached  or  dyed  cereal  straw,  and  lime
bark):

1401 10 00 0

-Bamboos

1401 20 00 0

-Rattans

1401 90 00 0

-Other

1402 00 00

Vegetable  materials  of  a  kind  used  primarily  as  stuffing
or  as  padding  (for  example,  kapok,  vegetable  hair  and
eel-grass),  whether  or  not  put  up  as  a  layer  with  or
without supporting material:

1403 00 00 0 Vegetable materials of a kind used primarily in brooms or
in brushes (for example, broomcorn piassava, couch-grass
and istle), whether or not in hanks or bundles:

1404

Vegetable products not elsewhere specified or included:

1404 10 00 0

-Raw  vegetable  materials  of  a  kind  used  primarily  in
dyeing or tanning

1404 20 00 0

-Cotton linters

1404 90 00 0

-Other

1515

Other fixed vegetable fats and oils  (including  jojoba  oil)
and  their  fractions,  whether  or  not  refined,  but  not
chemically modified:

1515 90

-Other

1515 90 15

--Jojoba oil and oiticica, myrtle wax and Japan wax, their
fractions

1515 90 15 3

---Oiticica oils; myrtle wax and Japan wax; their fractions

1518 00

Animal  or  vegetable  fats  and  oils  and  their  fractions,
boiled,  oxidized,  dehydrated, 
sulphurised,  blown,
polymerized  by  heat  in  vacuum  or  in  inert  gas  or
otherwise  chemically  modified,  excluding 
those  of
heading  No  1516;  inedible  mixtures  or  preparations  of
animal or vegetable fats or oils or of fractions of different
fats  or  oils  of  this  chapter,  not  elsewhere  specified  or
included:

1518 00 10 0

-Linoxyn

-Other:

1518 00 91 0

--Animal  or  vegetable  fats  and  oils  and  their  fractions,
boiled,  oxidized,  dehydrated, 
sulphurized,  blown,
polymerized  by  heat  in  vacuum  or  in  inert  gas  or
those  of
otherwise  chemically  modified,  excluding 
heading No1516

--Other:

1518 00 95 0

---Inedible  mixtures  or  preparations  of  animal  or  of
animal and vegetable fats and oils and their fractions

39

0

0

0

0

0

0

0

0

0

0

0

0

1518 00 99 0

---Other

0

1702

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:

1702 50 00 0

-Chemically pure fructose

1702 90

-Other, including invert sugar:

1702 90 10 0

--Chemically pure maltose

1704

Sugar  confectionery  (including  white  chocolate),  not
containing cocoa:

1704 10

-Chewing gum, whether or not sugar-coated:

--Containing  less  than  60%  by  weight  of  sucrose
(including invert sugar expressed as sucrose):

1704 10 11 0

---Gum in strips

1704 10 19 0

---Other

--Containing  60%  or  more  by  weight  of  sucrose
(including invert sugar expressed as sucrose):

1704 10 91 0

---Gum in strips

1704 10 99 0

---Other

1704 90

-Other:

1704 90 30 0

--White chocolate

--Other:

1704 90 55 0

---Throat pastilles and cough drops

1704 90 71 0

----Boiled sweets whether or not filled

1704 90 75 0

----Toffees, caramels ans similar sweets

1704 90 99

-----Other

ex1704  90  99
0

, containing less than 70% sucrose (including invert sugar
expressed as sucrose) as in Adaptation Protocol being in
force

1803

Cocoa paste, whether or not defatted:

1803 10 00 0

-Not defatted

1803 20 00 0

-Wholly or partly defatted

1804 00 00 0 Cocoa butter, fat and oil

40

10 %

min 0.04€/Kg

10 %

min 0.04€/Kg

6

8

4

8

13

6

25**

25**

25**

0

0

0

1805 00 00 0 Cocoa  powder,  not  containing  added  sugar  or  other

sweetening matter

1806

Chocolate and other food preparations containing cocoa:

1806 10

-Cocoa  powder,  containing  added  sugar  or  other
sweetening matter:

1806 10 15 0

--Containing  no  sucrose  or  containing  less  than  5%  by
weight  of  sucrose  (including  invert  sugar  expressed  as
sucrose) or isoglucose expressed as sucrose

1806 10 20 0

--Containing 5% or more but less than 65% by weight of
sucrose  (including  invert  sugar  expressed  as  sucrose)  or
isoglucose expressed as sucrose

1806 20

-Other preparations in block, slabs or bars weighing more
than  2  kg  or  in  liquid,  paste,  powder,  granular  or  other
bulk  form  in  containers  or  immediate  packings,  of  a
content exceeding 2 kg:

1806 20 10 0

--Containing  31%  or  more  by  weight  of  cocoa  butter  or
containing  a  combined  weight  of  31%  or  more  of  cocoa
butter and milk fat

1806 20 30 0

--Containing a combined weight of 25% or more, but less
than 31% of cocoa butter and milk fat

--Other:

1806 20 50 0

---Containing 18% or more by weight of cocoa butter

1806 20 70 0

---Chocolate milk crumb

1806 20 80 0

---Chocolate flavour coating

1806 20 95 0

---Other

-Other, in blocks, slabs or bars:

1806 31 00 0

--Filled

1806 32

--Not filled

1806 32 10 0

---With added cereal, fruit or nuts

1806 32 90 0

---Other

1806 90

-Other:

--Chocolate and chocolate products:

---Chocolates, whether or not filled:

1806 90 11 0

----Containing alcohol

1806 90 19 0

----Other

---Other:

1806 90 31 0

----Filled

1806 90 39 0

----Not filled

41

0

15

15

20

20

20

20

20

22**

37**

37**

37**

37**

37**

37**

37**

1806 90 50 0

--Sugar confectionery and substitutes therefor made from
sugar substitution products, containing cocoa

1806 90 60 0

--Spreads containing cocoa

1806 90 70 0

--Preparations containing cocoa for making beverages

1806 90 90 0

--Other

1902

Pasta,  whether  or  not  cooked  or  stuffed  (with  meat  or
other substances) or otherwise prepared such as spaghetti,
macaroni,  noodles,  lasagne,  gnocchi,  ravioli,  cannelloni,
couscous, whether or not prepared:

-Uncooked pasta, not stuffed or otherwise prepared:

1902 11 00 0

--Containing eggs

1902 19

--Other:

1902 19 10 0

---Containing no common wheat flour or meal

1902 19 90 0

---Other

1902 20

-Stuffed  pasta  whether  or  not  cooked  or  otherwise
prepared:

--Other:

1902 20 91 0

---Cooked

1902 20 99 0

---Other

1902 30

-Other pasta:

1902 30 10 0

--Dried

1902 30 90 0

--Other

1902 40

-Couscous:

1902 40 10 0

--Unprepared

1902 40 90 0

--Other

1903 00 00 0 Tapioca and substitutes therefor prepared from starch, in
the form of flakes, grains, pearls, siftings or similar forms

1905

Bread,  pastry,  cakes,  biscuits  and  other  bakers'  wares,
whether  or  not  containing  cocoa;  communion  wafers,
empty  cachets of  a  kind  suitable  for  pharmaceutical  use,
sealing wafers, rice paper and similar products:

1905 10 00 0

-Crispbread

1905 20

-Gingerbread and the like:

1905 20 10 0

--Containing  by  weight  of  sucrose  less  than  30%
(including invert sugar expressed as sucrose)

1905 20 30 0

--Containing by weight of sucrose 30% or  more  but less
than 50% (including invert sugar expressed as sucrose)

42

37**

37**

37**

37**

28

12

12

3

6

14

3

8

4

9

28

28**

28**

1905 20 90 0

--Containing  by  weight  of  sucrose  50%  or  more
(including invert sugar expressed as sucrose)

-Sweet biscuits; waffles and wafers:

1905 31

--Sweet biscuits:

---Completely  or  partially  coated  or  covered  with
chocolate or other preparations containing cocoa:

1905 31 11 0

----In immediate packings of a net content not exceeding
85g

1905 31 19 0

----Other

---Other:

1905 31 30 0

----Containing 8% or more by weight of milk fats

----Other:

1905 31 91 0

-----Sandwich biscuits

1905 31 99 0

-----Other

1905 32

--Waffles and wafers:

--Completely  or  partially  coated  or  covered  with
chocolate or other preparations containing cocoa:

---Other:

1905 32 91 0

----Salted, whether or not filled

1905 32 99 0

----Other

1905 40

-Rusks, toasted bread and similar toasted products:

1905 40 10 0

--Rusks

1905 40 90 0

--Other

1905 90

-Other:

1905 90 10 0

--Matzos

1905 90 20 0

--Communion  wafers,  empty  cachets  of  a  kind  suitable
for  pharmaceutical  use,  sealing  wafers,  rice  paper  and
similar products

--Other:

1905 90 30 0

---Bread,  not  containing  added  honey,  eggs,  cheese  or
fruit, and containing by weight in the dry matter state not
more than 5% of sugars and not more than 5% of fat

1905 90 40 0

---Waffles  and  wafers  with  a  water  content  exceeding
10% by weight

1905 90 45 0

---Biscuits

1905 90 55 0

---Extruded or expanded products, savoury or salted

43

28**

33**

33**

33**

33**

33**

28**

33**

28**

28**

20

20

20**

28**

20**

20

33**

28

8

0

9

6.3

0

0

18

---Other:

1905 90 60 0

----With added sweetening matter

1905 90 90 0

----Other

2001

Vegetables,  fruits,  nuts  and  other  edible  parts  of  plants,
prepared or preserved by vinegar or acetic acid:

2001 90

-Other:

2001 90 30 0

--Sweet corn (Zea mays var. saccharata)

2001 90 60 0

--Palm hearts

2004

Other vegetables prepared or preserved otherwise than by
vinegar  or  acetic  acid,  frozen,  other  than  products  of
heading No 2006

2004 90

-Other vegetables and mixtures of vegetables:

2004 90 10 0

--Sweet corn(Zea mays var. saccharata)

2005

Other vegetables prepared or preserved otherwise than by
vinegar or acetic acid, not frozen, other than products of
heading No 2006

2005 80 00 0

-Sweet corn(Zea mays var. saccharata)

2008

Fruits,  nuts  and  other  edible  parts  of  plants,  otherwise
prepared  or  preserved,  whether  or  not  containing  added
sugar or other sweetening  matter or  spirit, not  elsewhere
specified or included:

-Nuts, ground-nuts and other seeds, whether or not mixed
together:

2008 11

--Ground-nuts:

2008 11 10 0

---Peanut butter

-Other, including mixtures other than those of subheading
2008 19:

2008 91 00 0

--Palm hearts

2008 99

--Other:

---Not containing added spirit:

----Not containing added sugar:

2008 99 85 0

-----Maize  (corn),  other  than  sweet  corn  (Zea  mays  var.
saccharata)

2101

Extracts,  essences  and  concentrates,  of  coffee,  tea  or
maté‚  and  preparations  with  a  basis of  these  products  or
with  a  basis  of  coffee,  tea  or  maté;  roasted  chicory  and
other  roasted  coffee  substitutes,  and  extracts,  essences
and concentrates thereof:

44

-Extracts,  essences  and  concentrates  of  coffee,  and
preparations  with  a  basis  of  these  extracts,  essences  or
concentrates or with a basis of coffee:

2101 11

--Extracts; essences or concentrates:

2101 11 11 0

---With a coffee-based dry matter content of 95% or more
by weight

2101 11 19 0

---Other

2101 12

--Preparations  with  a basis  of  these  extracts,  essences  or
concentrates or with a basis of coffee:

2101 12 98 0

---Other

2101 20

-Extracts, essences  and  concentrates,  of  tea  or  maté,  and
preparations  with  a  basis  of  these  extracts,  essences  and
concentrates or with a basis of tea or maté:

--Preparations:

2101 20 98 0

---Other

2101 30

-Roasted chicory and other roasted coffee substitutes and
extracts, essences and concentrates thereof:

--Roasted chicory and other roasted coffee substitutes:

2101 30 11 0

---Roasted chicory

2101 30 19 0

---Other

--Extracts,  essences  and  concentrates  of  roasted  chicory
and other roasted coffee substitutes:

2101 30 91 0

---Roasted Chicory

2101 30 99 0

---Other

2102

Yeasts  (active  or  inactive);  other  single-cell  micro-
organisms,  dead  (but  not  including  vaccines  of  heading
No 3002); prepared baking powders:

2102 10

-Active yeasts:

2102 10 10 0

--Culture yeast

--Baker's yeast:

2102 10 31 0

---Dried

2102 10 39 0

---Other

2102 10 90 0

--Other

2102 20

-Inactive yeasts; other single-cell micro-organisms, dead:

--Inactive yeasts:

2102 20 11 0

---In  tablet,  cube  or  similar  form,  or  in  immediate
packings of a net content not exceeding 1 kg.

45

7

7

12

12

0

0

0

4

25

32

32

28

16

2102 20 19 0

---Other

2102 20 90 0

--Other

2102 30 00 0

-Prepared baking powders

2103

Sauces and  preparations therefor;  mixed  condiments  and
mixed  seasonings;  mustard  flour  and  meal  and  prepared
mustard:

2103 10 00 0

-Soya sauce

2103 90

-Other:

2103 90 10 0

--Mango chutney, liquid

2106

Food preparations not elsewhere specified or included:

2106 90

-Other:

2106 90 10 0

--Cheese fondues

2203 00

Beer made from malt:

-In containers holding 10 litres or less:

2203 00 01 0

--In bottles

2203 00 09 0

--Other

2203 00 10 0

-In containers holding more than 10 litres

2205

Vermouth and other wine of fresh grapes  flavoured with
plants or aromatic substances:

2205 10

-In containers holding 2 litres or less:

2205 10 10 0

--Of an actual alcoholic strength by volume of 18% vol or
less

2208

Undenatured  ethyl  alcohol  of  an  alcoholic  strength  by
volume  of  less  than  80%  vol;  spirits,  liqueurs  and  other
spirituous beverages:

2208 20

-Spirits obtained by distilling grape wine or grape marc:

--In containers holding 2 litres or less:

2208 20 12 0

---Cognac

2208 20 14 0

---Armagnac

46

18

18

25

0

0

10

6 %

min 0.05€/l

6 %

min 0.05€/l

7 %

min 0.06€/l

17 %

min 9€/hl

75 %

min 21€/hl + 2€/% vol/hl

75 %

min 21€/hl + 2€/% vol/hl

2208 20 26 0

---Grappa

2208 20 27 0

---Brandy de Jerez

2208 20 29 0

---Other

--In containers holding more than 2 litres:

2208 20 40 0

---Raw distillate

---Other:

2208 20 62 0

----Cognac:

2208 20 64 0

----Armagnac

2208 20 86 0

----Grappa

2208 20 87 0

----Brandy de Jerez

2208 20 89 0

----Other

2208 30

-Whiskies:

--Bourbon whiskey, in containers holding:

2208 30 11 0

---2 litres or less

2208 30 19 0

---More than 2 litres

--Scotch whisky:

---Malt whisky, in containers holding:

2208 30 32 0

----2 litres or less

47

75 %

min 21€/hl + 2€/% vol/hl

75 %

min 21€/hl + 2€/% vol/hl

75 %

min 21€/hl + 2€/% vol/hl

75 %

min 17€/hl + 1.7€/% vol/hl

75 %

min 17€/hl + 1.7€/% vol/hl

75 %

min 17€/hl + 1.7€/% vol/hl

75 %

min 17€/hl + 1.7€/% vol/hl

75 %

min 17€/hl + 1.7€/% vol/hl

75 %

min 17€/hl + 1.7€/% vol/hl

75 %

min 21€/hl + 2€/% vol/hl

75 %

min 17€/hl + 1.7€/% vol/hl

75 %

min 21€/hl + 2€/% vol/hl

2208 30 38 0

----More than 2 litres

---Blended whisky, in containers holding:

2208 30 52 0

----2 litres or less

2208 30 58 0

----More than 2 litres

---Other, in containers holding:

2208 30 72 0

----2 litres or less

2208 30 78 0

----More than 2 litres

--Other in containers holding:

2208 30 82 0

---2 litres or less

2208 30 88 0

---More than 2 litres

75 %

min 17€/hl + 1.7€/% vol/hl

75 %

min 21€/hl + 2€/% vol/hl

75 %

min 17€/hl + 1.7€/% vol/hl

75 %

min 21€/hl + 2€/% vol/hl

75 %

min 17€/hl + 1.7€/% vol/hl

75 %

min 17€/hl + 1.7€/% vol/hl

75 %

min 17€/hl + 1.7€/% vol/hl

2208 40

-Rum and taffia:

--In containers holding 2 litres or less

2208 40 11 0

---Rum  with  a  content  of  volatile  substances  other  than
ethyl and methyl alcohol equal to or exceeding 225 grams
per hectolitre of pure alcohol (with a 10 % tolerance)

80 %

min 12.5€/hl + 1.3€/% vol/hl

---Other:

2208 40 31 0

----Of a value exceeding 7.9 € per litre of pure alcohol

80 %

2208 40 39 0

----Other

min 12.5€/hl + 1.3€/% vol/hl

80 %

min 12.5€/hl + 1.3€/% vol/hl

--In containers holding more than 2 litres:

2208 40 51 0

---Rum  with  a  content  of  volatile  substances  other  than
ethyl and methyl alcohol equal to or exceeding 225 grams

80 %

48

per hectolitre of pure alcohol (with a 10 % tolerance)

min 9€/hl + 0.9€/% vol/hl

--Other:

2208 40 91 0

----Of a value exceeding 2 € per litre of pure alcohol

80 %

2208 40 99 0

----Other

2208 50

-Gin and Geneva:

--Gin, in containers holding:

2208 50 11 0

---2 litres or less

2208 50 19 0

---More than 2 litres

--Geneva, in containers holding:

2208 50 91 0

---2 litres or less

2208 50 99 0

---More than 2 litres

2208 70

-Liqueurs and cordials:

min 9€/hl + 0.9€/% vol/hl

80 %

min 9€/hl + 0.9€/% vol/hl

85 %

min 12.5€/hl + 1.3€/% vol/hl

85 %

min 9€/hl + 0.9€/% vol/hl

85 %

min 12.5€/hl + 1.3€/% vol/hl

85 %

min 9€/hl + 0.9€/% vol/hl

2208 70 10 0

--In containers holding 2 litres or less

85 %

min 9€/hl + 0.9€/% vol/hl

2208 70 90 0

--In containers holding more than 2 litres

85 %

2208 90

-Other:

--Arrack, in containers holding:

2208 90 11 0

---2 litres or less

2208 90 19 0

---More than 2 litres

--Plum,  pear  or  cherry  spirit  (excluding  liqueurs),  in
containers holding:

2208 90 33 0

---2 litres or less:

49

min 9€/hl + 0.9€/% vol/hl

105 %

min 2.5€/% vol/hl

105 %

min 2.5€/% vol/hl

105 %

min 2.5€/% vol/hl

105 %

min 2.5€/% vol/hl

105 %

min 2.5€/% vol/hl

105 %

min 2.5€/% vol/hl

105 %

min 2.5€/% vol/hl

105 %

min 2.5€/% vol/hl

85 %

min 9€/hl + 0.9€/% vol/hl

4

105 %

min 2.5€/% vol/hl

105 %

min 2.5€/% vol/hl

85 %

min 9€/hl + 0.9€/% vol/hl

2208 90 38 0

---More than 2 litres:

--Other  spirits  and  other  spirituous  beverages, 
containers holding:

in

---2 litres or less:

2208 90 41 0

----Ouzo

----Other:

-----Spirits (excluding liqueurs):

------Distilled from fruit:

2208 90 45 0

-------Calvados

2208 90 48 0

-------Other

------Other:

2208 90 52 0

-------Corn

2208 90 57 0

-------Other

2208 90 69

-----Other spirituous beverages

2208 90 69 1

------Ready herbal preparation on alcohol base

2208 90 69 9

------Other

---More than 2 litres:

----Spirits (excluding liqueurs):

2208 90 71 0

-----Distilled from fruit

2208 90 74 0

-----Other

--Undernatured  ethyl  alcohol  of  an  alcoholic  strength  by
volume of less than 80% volume, in containers holding:

50

2208 90 78 0

----Other spirituous beverages

105 %

min 2.5€/% vol/hl

2905

Acyclic  alcohols  and  their  halogenated,  sulphonated,
nitrated or nitrosated derivatives:

-Other polyhydric alcohols:

2905 43 00 0

--Mannitol

2905 44

--D-glucitol (sorbitol):

---In aqueous solution:

2905 44 11 0

----Containing  2%  or  less  by  weight  of  D-mannitol,
calculated on the D-glucitol content

2905 44 19 0

----Other

---Other:

2905 44 91 0

----Containing  2%  or  less  by  weight  of  D-mannitol,
calcutated on the D-glucitol content

2905 44 99 0

----Other

2905 45 00 0

--Glycerol

3302

Mixtures  of  odoriferous  substances  and  mixtures
(including  alcoholic  solutions)  with  a  basis  of  one  or
more  of  these  substances,  of  a  kind  used  as  a  raw
industry;  other  preparations  based  on
materials 
the
odoriferous  substances,  of  a  kind  used 
manufacture of beverages:

for 

in 

3302 10

-Of a kind used in the food or drink industries

--Of the type used in the drink industries:

---Preparations 
characterizing a beverage:

containing 

all 

flavouring 

agents

----Other:

3302 10 21 0

-----Containing  no  milkfats,  sucrose,  isoglucose,  glucose
or starch or cantaining, by weight, less than 1.5% milkfat,
5% sucrose or isoglucose, 5% glucose or starch

3302 10 29 0

-----Other

3505

Dextrins  and  other  modified  starches  (for  example,
pregelatinized  or  esterified  starches);  glues  based  on
starches, or on dextrins or other modified starches:

3505 10

-Dextrins and other modified starches:

3505 10 10 0

--Dextrins

--Other modified starches:

3505 10 50 0

---Starches, esterified or etherified

51

5

5

5

5

5

0

0

0.08€/Kg

0.06€/Kg

0.08€/Kg

0.12€/Kg

0.12€/Kg

0.12€/Kg

0.12€/Kg

6

6

6

6

0

0

0

0

0

0

0

3505 10 90 0

---Other

3505 20

-Glues:

3505 20 10 0

--Containing,  by  weight,  less  than  25%  of  starches  or
dextrins or other modified starches

3505 20 30 0

--Containing, by weight, 25% or more but less than 55%
of starches or dextrins or other modified starches

3505 20 50 0

--Containing, by weight, 55% or more but less than 80%
of starches or dextrins or other modified starches

3505 20 90 0

--Containing  by  weight  80%  or  more  of  starches  or
dextrins or other modified starches

3809

Finishing agents, dye carriers to accelerate the dyeing 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:

3809 10

-With a basis of amylaceouos substances:

3809 10 10 0

--Containing by weight of such substances less than 55%

3809 10 30 0

--Containing by weight of such  substances  55% or  more
but less than 70%

3809 10 50 0

--Containing by weight of such  substances  70% or  more
but less than 83%

3809 10 90 0

--Containing by weight of such substances 83% or more

3823

Industrial  monocarboxylic  fatty  acids;  acid  oils  from
refining; industrial fatty alcohols:

-Industrial  monocarboxylic  fatty  acids,  acid  oils  from
refining:

3823 11 00 0

--Stearic acid

3823 12 00 0

--Oleic acid

3823 13 00 0

--Tall oil fatty acids

3823 19

--Other:

3823 19 10 0

---Distilled fatty acids

3823 19 30 0

---Fatty acid distillate

3823 19 90 0

---Other

3823 70 00 0

-Industrial fatty alcohols

3824

Prepared  binders  for  foundry  moulds  or  cores;  chemical
products  and  preparations  of  the  chemical  or  allied
industries  (including  those  consisting  of  mixtures  of
natural  products),  not  elsewhere  specified  or  included;
residual products of the chemical or allied industries, not
elsewhere specified or included:

52

3824 60

-Sorbitol other than that of subheading 2905 44:

--in aqueous solution:

3824 60 11 0

---Containing  2%  or  less  by  weight  of  D-mannitol,
calculated on the D-glucitol content

3824 60 19 0

---Other

--Other:

3824 60 91 0

---Containing  2%  or  less  by  weight  of  D-mannitol,
calculated on the D-glucitol content

3824 60 99 0

---Other

* In addition a fixed specific duty of 0.0017 €  is levied per 1%(w/w) sucrose.

4

4

4

4

53

Table  3  :  Schedule  of  reduction  of  duties  applicable  upon  import  into  Poland  of  goods
originating in the Community

This schedule does not prejudge the date of accession. The obligations of membership will, on
accession supersede this schedule.

Polish Code

Description

Duty (%)

Duty (%)

Duty (%)

Duty (%)

From

From

From

From

1.1.2003

1.1.2004

1.1.2005

1.1.2006

1302

Vegetable saps and extracts; pectic substances, pectinates
and  pectates;  agar-agar  and  other  mucilages  and
thickeners,  whether  or  not  modified,  derived  from
vegetable products:

-Vegetable saps and extracts:

1302 12 00 0

--Of liquorice

1302 14 00 0

--Of  pyrethrum  or  of  the  roots  of  plants  containing
rotenone

1302 19

--Other:

15

15

1302 19 30 0

---Intermixtures 
manufacture of beverages or of food preparations

vegetable 

extracts, 

of 

for 

---Other:

1302 19 91 0

----Medicinal

1302 20

-Pectic substances, pectinates and pectates:

1302 20 90 0

--Other

the

15

15

64.5

10

10

10

10

43

-Mucilages  and  thickeners,  whether  or  not  modified,
derived from vegetable products:

1302 32

--Mucilages  and  thickeners,  whether  or  not  modified,
derived  from  locust  beans,  locust  bean  seeds  or  sugar
seeds:

1302 32 10 0

---Of locust beans or locust bean seeds

15

10

1505

Wool  grease  and  fatty  substances  derived  therefrom
(including lanolin):

1505 00 10 0

-Wool grease, crude

1505 00 90 0

-Other

1506 00 00 0 Other animal fats and oils and their fractions, whether or
not refined, but not chemically modified

1515

Other fixed vegetable fats and oils  (including  jojoba  oil)
and  their  fractions,  whether  or  not  refined,  but  not
chemically modified:

9

9

9

6

6

6

54

5

5

5

5

21.5

5

3

3

3

0

0

0

0

0

0

0

0

0

1515 90

-Other

1515 90 15

--Jojoba and oiticica oils;myrtle wax and japan wax; their
fractions

1515 90 15 1

---Crude jojoba oil

1515 90 15 9

---Other

1516 20 10 0

--Hydrogenated castor oil, so called ‘opal-wax’

1517 90 93 0

---Edible  mixtures  or  preparations  of  a  kind  used  as
mould release preparations

1520 00 00 0 Glycerol, crude; glycerol waters and glycerol lyes

1521

Vegetable  waxes  (other  than  triglycerides),  beeswax,
other insect waxes and spermaceti, whether or not refined
or coloured:

3.7

15

9.7

22.5

3.7

2.5

10

6.5

15

2.5

1.2

5

3.2

7.5

1.2

1521 10 00 0

- Vegetable waxes

3.7

2.5

1.2

1521 90

-Other:

1521 90 10 0

--Spermaceti, whether or not refined or coloured

3.7

2.5

1.2

--Beeswax and other insect waxes, whether or not refined
or coloured:

1521 90 91 0

---Raw

1521 90 99 0

---Other

1522 00 10 0

-Degras

3.7

3.7

11.2

2.5

2.5

7.5

1.2

1.2

3.7

2001

Vegetables,  fruits,  nuts  and  other  edible  parts  of  plants,
prepared or preserved by vinegar or acetic acid:

2001 90

-Other:

2001 90 40 0

--Yams, sweet potatoes and similar edible parts of plants
containing 5% or more by weight of starch

3

2

1

2004

Other vegetables prepared or preserved otherwise than by
vinegar  or  acetic  acid,  frozen,  other  than  products  of
heading No 2006

2004 10

-Potatoes:

--Other

0

0

0

0

0

0

0

0

0

0

0

2004 10 91 0

---In the form of flour, meal or flakes

37.5

25

12.5

0

2008

Fruits,  nuts  and  other  edible  parts  of  plants,  otherwise
prepared  or  preserved,  whether  or  not  containing  added
sugar or other sweetening  matter or  spirit, not  elsewhere
specified or included:

55

-Nuts, ground-nuts and other seeds, whether or not mixed
together:

2008 99

--Other:

---Not containing added spirit:

----Not containing added sugar:

2008 99 91 0

-----Yams,  sweet  potatoes  and  similar  edible  parts  of
plants, containing 5% or more by weight of starch

3

2

1

0

2101

Extracts,  essences  and  concentrates,  of  coffee,  tea  or
maté‚  and  preparations  with  a  basis of  these  products  or
with  a  basis  of  coffee,  tea  or  maté;  roasted  chicory  and
other  roasted  coffee  substitutes,  and  extracts,  essences
and concentrates thereof:

-Extracts,  essences  and  concentrates  of  coffee,  and
preparations  with  a  basis  of  these  extracts,  essences  or
concentrates or with a basis of coffee:

2101 12

--Preparations  with  a basis  of  these  extracts,  essences  or
concentrates or with a basis of coffee:

2101 12 92 0

---Preparations with a basis of these extracts, essences or
concentrates of coffee

5.2

3.5

1.7

2101 20

-Extracts, essences  and  concentrates,  of  tea  or  maté,  and
preparations  with  a  basis  of  these  extracts,  essences  and
concentrates or with a basis of tea or maté:

2101 20 20 0

--Extracts, essences or concentrates

2101 20 92 0

---With a basis of extracts, essences or concentrates of tea
or maté

14.2

9

9.5

6

4.7

3

0

0

0

56

1.

2.

3.

4.

5.

5.0

5.1

6.0

6.1

FINANCIAL STATEMENT

DATE: 22.11.2002
APPROPRIATIONS:

BUDGET HEADING:
Chapter 12 – Article 120
TITLE:
Proposal for Association Council Decision No…/2002 on the improvement of the trade arrangements for
processed agricultural products foreseen in Protocol 3 of the Europe Agreement between the Community
and Poland
LEGAL BASIS:
Article 133
AIMS OF PROJECT:
To improve the bilateral trade in processed agricultural products as foreseen in Protocol 3 of the Europe
Agreement.
FINANCIAL IMPLICATIONS

PERIOD OF 12
MONTHS
2002
(EUR million)

CURRENT
FINANCIAL
YEAR
2003
(EUR million )

FOLLOWING
FINANCIAL
YEAR
2004
(EUR million)

EXPENDITURE
-

-
-
REVENUE:
-

-

- CHARGED TO THE EC BUDGET
(REFUNDS/INTERVENTION)
- NATIONAL ADMINISTRATION
- OTHER

- OWN RESOURCES OF THE EC
(LEVIES/CUSTOMS DUTIES)
- NATIONAL

5.0.1 ESTIMATED EXPENDITURE
5.1.1 ESTIMATED REVENUE

5.2 METHOD OF CALCULATION:

- 5.95

-5.95

2005

-5.95

2006

-5.95

2007

-5.95

2008

-5.95

Calculation of loss of revenue from the abolition of duties following the increase in zero duty quotas and
the abolition or selective reduction of duties on certain other processed agricultural products (based on
this country's imports to the EU in 2001).
CAN THE PROJECT BE FINANCED FROM APPROPRIATIONS ENTERED IN THE
RELEVANT CHAPTER OF THE CURRENT BUDGET?
CAN THE PROJECT BE FINANCED BY TRANSFER BETWEEN CHAPTERS OF
THE CURRENT BUDGET?
IS A SUPPLEMENTARY BUDGET NECESSARY?

NO

6.2
6.3 WILL FUTURE B BUDGET APPROPRIATIONS BE NECESSARY?
OBSERVATIONS:

NO
NO
NO

57