Integrated tariff of the European Communities (TARIC) — Introduction
Date: 2003-04-30
Institutions: European Commission
Subjects: Combined Nomenclature, Taric, common customs tariff, customs regulations, tariff nomenclature

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I

(Information)

COMMISSION

Integrated tariff of the European Communities
(TARIC)

established by virtue of 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 1832/2002 (OJ L 290, 28.10.2002, p. 1)

(2003/C 103/01)

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CONTENTS

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

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

Part one: Brief outline . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section I: Structure and content of TARIC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section II: Coding of goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section III: General rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section IV: Special provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part two: Detailed description of TARIC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section I: Layout . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

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

Section III: Odd-numbered pages (right-hand pages) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section IV: Additional codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section V: Footnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Section VI: Abbreviations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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FOREWORD

In accordance with Article 6 of Regulation (EEC) No 2658/87 the Commission is publishing TARIC 2003.

TARIC incorporates the Community legislation listed in part one, section 1, which has been published in the Official
Journal of the European Union. Where Community legislation was not published by the time TARIC went to press (25 Feb-
ruary 2003), 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) neces-
sitated 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.

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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 Member
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, as amended
by Regulation (EC) no 254/2000).

The published version of TARIC is produced annually by the Office for Official Publications of the European Com-
munities

Since 4 September 2000 the DDS database (tariff data dissemination system) has been available on the Europa server
of the Commission. This new database allows an interactive consultation of the integrated tariff of the Community
(TARIC), the tariff quotas and tariff ceilings (QUOTA) and the European Communities inventory of chemical substances
(ECICS). Its use is free. The address is: http://europa.eu.int/comm/taxation_customs/dds/en/home.htm.

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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:

— the provisions of the Harmonised System,

— the provisions of the Combined Nomenclature,

— the provisions of the specific Community legislation listed below.

1. Tariff suspensions

2. Tariff quotas

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

— ACP States (African, Caribbean and Pacific States) and OCT (overseas countries and territories)

— Algeria

— Andorra

— Bulgaria

— Ceuta

— Chile

— Croatia

— Cyprus

— Czech Republic

— Egypt

— Estonia

— European Economic Area (EEA) (Iceland, Liechtenstein, Norway)

— Faeroe Islands

— former Yugoslav Republic of Macedonia

— Hungary

— Iceland

— Israel

— Jordan

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— Latvia

— Lebanon

— Liechtenstein

— Lithuania

— Malta

— Melilla

— Mexico

— Morocco

— Norway

— Occupied Palestinian Territory

— Poland

— Romania

— San Marino

— Slovakia

— Slovenia

— South Africa

— Switzerland

— Syrian Arab Republic

— Tunisia

— Turkey

— western Balkan countries (Albania, Bosnia and Herzegovina, Serbia and Montenegro)

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

5. Anti-dumping and countervailing duties

6. Countervailing charges

7. Agricultural components (for processed agricultural products)

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

9.

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

10. Minimum prices and reference prices

11.

Import prohibitions

12. Import restrictions:

12.1. Quantitative limits

12.2. Other restrictions including CITES

13. Import surveillance

14. Export prohibitions

15. Export restrictions:

15.1. Quantitative limits

15.2. Other restrictions including CITES and dual-use goods

16. Export surveillance

17. Export refunds (1)

(1) The amounts are not indicated.

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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, with four alphanumerical characters, currently used to provide for:

— complex anti-dumping and countervailing duties,

— agricultural components,

— pharmaceutical substances listed in part three, section II of the CN,

— CITES products (Washington Convention),

— reference prices for fish,

— 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

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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 subchapters 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, pro-
vided 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 unfin-
ished, 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.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or com-
binations 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 head-

ings, classification shall be effected as follows.

(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.

(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.

(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.

(a) Camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar con-
tainers, 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.

(b) Subject to the provisions of rule 5(a), 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 repeti-
tive use.

(1) The terms ‘packing materials’ and ‘packing containers’ 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 ‘packing containers’ does not cover the
containers referred to in general rule 5(a).

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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 under-
standing 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 Gen-
eral Agreement on Tariffs and Trade or with which the European Community has concluded Agreements contain-
ing the most-favoured-nation tariff clause are the conventional duties shown in column 3 of the schedule of duties
contained in Annex I to Commission Regulation (EC) No 1832/2002 (1).

Unless the context otherwise requires, these conventional duties are applicable to goods, other than those referred
to above, imported from any third country.

The autonomous duties shown by means of a footnote in Annex I to Regulation (EC) No 1832/2002 are applicable
when they are less than the conventional duties.

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

— the conventional duty, or

— the autonomous duty, or

— a combination of the two duties, or

— a suspension of the autonomous or conventional duty.

See part two, section III, item B.

2. Point 1 does not apply where special autonomous customs duties are provided for in respect of goods originating in

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

3. Points 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 ‘EA’ or ‘EAR’ in columns 7 to 11 indicates that the goods concerned are chargeable with an ‘agricultural
component’ 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 comment ‘AD S/Z’ or ‘AD S/ZR’ or ‘AD F/M’ or ‘AD F/MR’ 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 comment ‘EUR % vol/hl’ 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:
— ‘1 EUR % vol/hl’ = EUR 1 × 40 giving a duty of EUR 40 per hectolitre, or
— ‘1 EUR % vol/hl + 5 EUR/hl’= EUR 1 × 40 plus EUR 5 giving a duty of EUR 45 per hectolitre.

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

(1) OJ L 290, 28.10.2002, p. 1.

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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:

(a)

in the case of a reference to ‘gross weight’, the aggregate weight of the goods and of all the packing materials
and packing containers;

(b) in the case of a reference to ‘net weight’ or simply to ‘weight’ 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), as amended by Regulation (EC) No 2596/2000 (2) (hereafter called
‘non-participating Member States’), shall be fixed in accordance with Article 18 of Council Regulation (EEC)
No 2913/92 (3), as amended by Regulation (EC) No 82/97 of the European Parliament and of the Council (4), without
prejudice to special provisions drawn up in other fields, in particular for agriculture.

4. Goods eligible for favourable tariff treatment by reason of their end-use: where the import duty applicable under
the end-use arrangements to goods for a specific end-use is not lower than that which would otherwise be applicable
to the goods, the said goods shall be classified in the CN code referring to the end-use and Articles 291 to 300 of
Commission Regulation (EEC) No 2454/93 (5), as last amended by Regulation (EC) No 444/2002 (6), shall not apply.

(1) OJ L 139, 11.5.1998, p. 1.
(2) OJ L 300, 29.11.2000, p. 1.
(3) OJ L 302, 19. 10. 1992, p. 1.
(4) OJ L 17, 21.1.1997, p. 1.
(5) OJ L 253, 11.10.1993, p. 1.
(6) OJ L 68, 12.3.2002, p. 11.

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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 equipping such ships, boats or other vessels.

CN code

8901

Cruise ships, excursion boats, ferry boats, cargo ships, barges and similar vessels for the trans-
port of persons or goods:

Description

8901 10

- Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry

boats of all kinds:

8901 10 10

- - Seagoing

8901 20

- Tankers:

8901 20 10

- - Seagoing

8901 30

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

8901 30 10

- - Seagoing

8901 90

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

8901 90 10

- - Seagoing

8902 00

Fishing vessels; factory ships and other vessels for processing or preserving fishery prod-
ucts:

- Seagoing:

8902 00 12

- - Of a gross tonnage exceeding 250

8902 00 18

- - Of a gross tonnage not exceeding 250

8903

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

- Other

8903 91

- - Sailboats, with or without auxiliary motor:

8903 91 10

- - - Seagoing

8903 92

- - Motorboats, other than outboard motorboards:

8903 92 10

- - - Seagoing

8904 00

Tugs and pusher craft:

8904 00 10

- Tugs

- Pusher craft:

8904 00 91

- - Seagoing

8905

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 production
platforms:

8905 10

- Dredgers:

8905 10 10

- - Seagoing

8905 90

- Other:

8905 90 10

- - Seagoing

8906

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

8906 10 00

- Warships

- Other:

8906 90 10

- - Seagoing

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2. Customs duties are suspended in respect of:

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

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

(2) floating or submersible, subheading 8905 20 00

for the purposes of their construction, repair, maintenance, conversion, as well as goods intended for equipping
these platforms.

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 equipping of these platforms are regarded also
as being used for incorporation in drilling or production platforms;

(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:

— civil aircraft,

— certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair,

maintenance, rebuilding, modification or conversion,

— ground flying trainers and their parts, for civil use.

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

‘Entry under this subheading is subject to conditions laid down in the relevant Community provisions (see
Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 71) and subsequent
amendments). See also section II(B), of the preliminary provisions.’

2. For the purposes of paragraph 1, ‘civil aircraft’ means aircraft other than aircraft used in military or similar services

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

(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 12, 4009 22, 4009 32, 4009 42, 4011 30, 4012 13, 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 31, 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 29, 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.

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3. For the application of paragraph 1, second indent, the expression ‘for use in civil aircraft’ in all relevant subheadings

includes goods for use in ground flying trainers for civil use.

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

C. Pharmaceutical products

(i) pharmaceutical substances which are covered by the CAS RN (chemical abstracts service registry numbers) and

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

(ii)

salts, esters and hydrates of INNs which are described by combining INNs of Annex 2A with prefixes or suf-
fixes of Annex 2B, provided such products are classifiable in the same six-digit HS headings as the relevant INN;

(iii) salts, esters and hydrates of INNs which are listed in Annex 2C and which are not classifiable in the same six-

digit HS heading as the corresponding INNs;

(iv) pharmaceutical 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 2D.

2. Special cases:

(i)

INNs 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 cov-
ered by the CAS RN, only those substances covered by the INN will be subject to duty-free treatment;

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

that isomer may qualify for duty-free treatment;

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

example: alanine methyl ester, hydrochloride

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

may qualify for duty-free treatment:

example: oxprenoate potassium (INN): duty free,

oxprenoate sodium: not duty free.

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D. Standard rate of duty

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

— contained in consignments sent by one private individual to another, or

— contained in travellers’ personal luggage,

provided that such importations are not of a commercial nature.

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.

Such flat-rate assessment does not apply to goods falling within Chapter 24 which are contained in a consignment
or in travellers’ 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:

(a)

in the case of goods contained in consignments sent by one private individual to another, such consignments:

— are of an occasional nature,

— contain goods exclusively for the personal use of the consignee or his/her family; which do not by their

nature or quantity reflect any commercial interest,

— are sent to the consignee by the consignor free of payment of any kind;

(b) in the case of goods contained in travellers’ personal luggage, they:

— are of an occasional nature, and

— 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 consignment 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.

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. Non-participating 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; Regulation as last amended by Regulation (EC) No 2744/98 (OJ L 345, 19.12.1998, p. 9).

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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:

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

— where such goods are subject to an ad valorem customs duty, or

— where they are to be included in the dutiable weight of the goods;

(b) admitted free of customs duties:

— where the goods are free of customs duty, or

— where the goods are dutiable otherwise than by reference to weight or value, or

— 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 points 1(a) and (b) 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.

F. Favourable tariff treatment by reason of the nature of goods

1. Under certain conditions a favourable tariff treatment by reason of the nature of goods is provided for:

— goods unfit for consumption,

— seeds,

— bolting cloth, not made up,

— certain types of fresh table grapes, cheese fondues, Tokay wines, tobacco and nitrate.

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

‘Entry under this subheading is subject to the conditions laid down in section II(F) of the preliminary provi-
sions.’

2. Goods unfit for consumption for which a favourable tariff treatment is granted by reason of their nature are listed
in Annex 8 by reference to the heading under which they are classified together with the description and the quanti-
ties of the denaturants used. Such goods are presumed to be unfit for consumption when the goods to be denatured
and the denaturants are homogeneously mixed and their separation is economically not viable.

(1) The subheadings concerned are: 0408 11 20, 0408 19 20, 0408 91 20, 0408 99 20, 0701 10 00, 0712 90 11, 0806 10 10, 1001 90 10,
1005 10 11, 1005 10 13, 1005 10 15, 1005 10 19, 1006 10 10, 1007 00 10, 1106 20 10, 1201 00 10, 1202 10 10, 1204 00 10, 1205 10 10,
1206 00 10, 1207 10 10, 1207 20 10, 1207 30 10, 1207 40 10, 1207 50 10, 1207 60 10, 1207 91 10, 1207 99 20, 2106 90 10, 2204 21 93,
2204 21 97, 2204 29 93, 2204 29 97, 2401 10 10, 2401 10 20, 2401 10 30, 2401 10 41, 2401 10 49, 2401 20 10, 2401 20 20, 2401 20 30,
2401 20 41, 2401 20 49, 2501 00 51, 3102 50 10, 3105 90 10, 3502 11 10, 3502 19 10, 3502 20 10, 3502 90 20, 5911 20 00.

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3. The goods listed below shall be classified in the appropriate headings for seed or for sowing, provided that the goods

comply with the relevant Community provisions:

— for sweetcorn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC (1)),

— for seed potatoes (Council Directive 2002/56/EC (2)),

— for oil seeds and oleaginous fruits (Council Directive 2002/57/EC (3)).

When hybrid sweetcorn, spelt, hybrid maize, rice, hybrid sorghum or oil seeds and oleaginous fruits are of a kind
to which the agricultural provisions do not apply, a favourable tariff treatment by reason of their nature shall be
granted, provided that it is established that the goods are actually intended for sowing.

4. Bolting cloth, not made up, is granted a favourable tariff treatment on the condition that the goods are indelibly

marked in a way identifying them as being intended for bolting or similar industrial purposes.

5. Fresh table grapes, cheese fondues, Tokay wines, tobacco and nitrate are granted a favourable tariff treatment when
a duly endorsed certificate is presented together with the invoices bearing the serial number or numbers of the cor-
responding certificate(s) and the goods to which it relates. Models and provisions governing the issuing the certifi-
cates are set out at Annex 9.

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 cer-
tain other import or export measures are printed at the end of each chapter.

In order to clarify the measures applicable during the period 25 February to 31 December 2003 (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:

— by the start and end date of the period of application if the latter period falls within the period of publication
(25 February to 31 December 2003). For example, (01/06-30/06) for a period of application from 1 June to 30 June,

— 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,

(1) OJ 125, 11.7.1966, p. 2309/66; Directive as last amended by Directive 2001/64/EC (OJ L 234, 1.9.2001, p. 60).
(2) OJ L 193, 20. 7.2002, p. 60.
(3) OJ L 193, 20.7.2002, p. 74; Directive as last amended by Council Directive 2002/68/EC (OJ L 195, 24.7.2002, p. 32).

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— 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 25 February and ending on 31 July,

— 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 2003.

Note: Goods subject to entry prices

In Chapters 7, 8, 20 and 22 certain goods are covered by the entry price system. These goods are marked by the
footnote ‘PN 001’ which is added to their description. All tariff measures related to these goods are shown in
Annex 5 to TARIC.

SECTION II

Even-numbered pages (left-hand pages)

They have six columns, arranged as follows.

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 in parenthesis as follows:

— in the agriculture sector, the indicator ‘REX’, 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,

— in Chapters 7 and 8, the application of standard import values or unit values is indicated by the abbreviations ‘VF’

or ‘VU’,

— in the textile sector, the textile product categories are shown by the abbreviation ‘TEXT’, 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 ‘PN 001’. 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 5a and 5b: Remarks

These ‘remarks’ 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 5a applies to imports and
column 5b 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.

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

The abbreviation ‘DURX’ in column 5b 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 Regulation (EC) No 149/2003 (1) reproduced in Annex 4. For the
interpretation 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 enumer-
ated in this list may also be dual-use and, therefore, be subject to export restrictions under Article 4 of Regulation (EC)
No 1334/2000 (2) (. 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 Regulation (EC) No 149/2003.

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 ‘Rates of duty for third countries (S = suspension, K = quota)’, and columns 8 to 11
‘Particular rates of duty (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:

— a dash (‘—’) means that the rate shown in column 7 applies,

— zero (‘0’) 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 preceded
by the appropriate country code letters (see section VI, list 5). Exclusions are indicated by the sign ‘excl’ 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 ‘S’,
and duty reductions subject to tariff quotas by a ‘K’.

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 5a.

(1) OJ L 30, 5.2.2003, p. 1.
(2) OJ L 159, 30.6.2000, p. 1.

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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 Republic
(CZ), Slovakia (SK), Hungary (HU) and Poland (PL)); Bulgaria (BG); Romania (RO); Estonia (EE); Latvia (LV);
Lithuania (LT); 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 ‘EEA’ when the provisions of the Agree-
ment on the European Economic Area apply to these countries.

The Czech Republic, Slovakia, 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), Genova, Livorno, Ravenna, Rimini,
Roma II, Orio al Serio, Milano II, Bologna and Trieste.

F. Column 11: ACP States (LOMA) and OCT (LOMB) (LOMA + LOMB = LOMAB); Ceuta (XC); Chile (CL); Croatia
(HR); Cyprus (CY); Faeroe Islands (FO); Former Yugoslav Republic of Macedonia (MK); Israel (IL); Maghreb
(MGB) (Algeria (DZ), Morocco (MA) and Tunisia (TN)); Malta (MT); Mashreq (MCH) (Egypt (EG), Jordan (JO),
Lebanon (LB) and Syrian Arab Republic (SY)); Melilla (XL); Mexico (MX); Occupied Palestinian Territory (PS);
South Africa (ZA); Western Balkan countries (ABH) (Albania (AL), Bosnia and Herzegovina (BA) and Serbia and
Montenegro (YU))

This column shows the tariff preferences applicable to imports from these countries under Agreements with the Com-
munity, 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 code with four alphanumerical characters. The first
digit usually indicates the type of measure and the others are for further subdivisions.

The measures are:

— agricultural components (EA),

— anti-dumping and countervailing duties, referring to companies,

— duties applicable to pharmaceutical substances (see part three, section II of the CN),

— reference prices for fish,

— certain other import and/or export measures for which a subdivision of the CN/TARIC code is required.

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For customs declaration purposes the additional codes are used:

— with the eight-digit Combined Nomenclature code used for exports,

— 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 to TARIC and their declaration is obligatory at the importation of the relevant processed agri-
cultural goods.

C. Anti-dumping duties and countervailing duties

Some of these duties are considered too complex to be integrated at the ninth and tenth digit level of the TARIC nomen-
clature and instead a supplementary nomenclature is used coded with an additional code with four alphanumerical
characters.

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

The use of additional codes is indicated in column 5a of TARIC (‘Remarks’) by the abbreviation ‘ADUMP’ or ‘ACOMP’
together with the abbreviation identifying the country (see section VI, list 5). Anti-dumping or countervailing duties
applying to countries rather than specific companies, on the other hand, are indicated by the abbreviation ‘DUMP’ or
‘COMP’. 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 statistical data is requested, the following abbreviations are also shown
in column 5a:

— products subject to investigation: NTDUM,

— products in respect of which the application of the duty is suspended: SPDUM,

— products in respect of which it is necessary to proceed to registration of imports: RGDUM,

— products in respect of which the collection of the duties is pending the results of an examination: PCDUM.

Footnote TM 303 was complemented by the introduction of a new measure type (CTDUM) on 1 January 2002. This
measure is linked to products subject to anti-dumping or countervailing duties and is used for a complementary control
of the declared origin.

The additional codes (starting with an 8 or an ‘A’) 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.

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SECTION VI

Abbreviations

LIST 1

Units of measurement

c/k

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

carats (1 metric carat = 2 × 10– 4 kg)

ce/el

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

ct/l

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

number of cells
carrying capacity in tonnes (1)

g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

gram

gi F/S

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

gram of fissile isotopes

GT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

gross tonnage

kg . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

kilogram

kg/br . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

kilogram gross weight

kg C5H14 ClNO . . . . . . . . . . . . . . . . . . . . . . .

kilogram of choline chloride

kg H2O2 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

kilogram of hydrogen peroxide

kg K2O . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

kilogram of potassium oxide

kg KOH . . . . . . . . . . . . . . . . . . . . . . . . . . . .

kilogram of potassium hydroxide (caustic potash)

kg met. am.

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

kilogram of methylamines

kg/net

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

kilogram net weight

kg/net eda . . . . . . . . . . . . . . . . . . . . . . . . . . .

kilogram net weight drained

kg/net mas

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

kilogram net weight on the dry matter

kg tot/alc.

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

kilogram of total alcohol

kg 90 % sdt . . . . . . . . . . . . . . . . . . . . . . . . . .

kilogram of substance 90 % dry

kg N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

kilogram of nitrogen

kg NaOH . . . . . . . . . . . . . . . . . . . . . . . . . . .

kilogram of sodium hydroxide (caustic soda)

kg P2O5

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

kilogram of phosphorus pentoxide (phosphoric anhydride)

kg U . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

kilogram of uranium

1 000 kWh . . . . . . . . . . . . . . . . . . . . . . . . . .

1 000 kilowatt hours

l

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

litre

l alc. 100 % . . . . . . . . . . . . . . . . . . . . . . . . . .

litre pure (100 %) alcohol

hl

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

hectolitre

1 000 l

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

1 000 litres

b/f

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

per flask

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

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

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

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

metre

square metre

cubic metre

1 000 cubic metres

pa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

number of pairs

p/st

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

number of items

100 p/st

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

100 items

1 000 p/st

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

1 000 items

TJ

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

terajoule (gross calorific value)

(1) ‘Carrying capacity in tonnes’ (ct/l) means the carrying capacity of a vessel expressed in tonnes, not including ships’ stores (fuel, equipment, food supplies,

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

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LIST 2

Abbreviations referring to measures

The prefix ‘A’ attached to the following abbreviations means that the measures concerned are linked to an additional
code.

APPL

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

pharmaceutical substances

CTDUM . . . . . . . . . . . . . . . . . . . . . . . .

control: anti-dumping/countervailing duties

DUMP, COMP . . . . . . . . . . . . . . . . . . . .

anti-dumping and countervailing duties

DURX . . . . . . . . . . . . . . . . . . . . . . . . . .

export restrictions

K . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

tariff quota/fixed duty-free or reduced duty amount

LPQ . . . . . . . . . . . . . . . . . . . . . . . . . . .

entry into free circulation (quantitative limitation)

LPR . . . . . . . . . . . . . . . . . . . . . . . . . . . .

entry into free circulation (restriction)

LPS . . . . . . . . . . . . . . . . . . . . . . . . . . . .

entry into free circulation (prior surveillance)

NTDUM . . . . . . . . . . . . . . . . . . . . . . . .

notice of initiation of an anti-dumping or countervailing proceeding

OPQ . . . . . . . . . . . . . . . . . . . . . . . . . . .

tariff preference on reimportation after outward processing

OPS . . . . . . . . . . . . . . . . . . . . . . . . . . .

a posteriori surveillance within the scope of outward processing

OPT . . . . . . . . . . . . . . . . . . . . . . . . . . .

entry into free circulation after outward-processing traffic

P . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

preferential ceiling

PCDUM . . . . . . . . . . . . . . . . . . . . . . . .

pending collection of anti-dumping/countervailing duties

PRO . . . . . . . . . . . . . . . . . . . . . . . . . . .

import prohibition

PRX . . . . . . . . . . . . . . . . . . . . . . . . . . .

export prohibition

QX . . . . . . . . . . . . . . . . . . . . . . . . . . . .

export authorisation (quantitative limitation)

RGDUM . . . . . . . . . . . . . . . . . . . . . . . .

anti-dumping or countervailing registration

RIX . . . . . . . . . . . . . . . . . . . . . . . . . . . .

export refund (ingredients)

RX . . . . . . . . . . . . . . . . . . . . . . . . . . . .

export authorisation (restriction)

S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

tariff suspension

SPDUM . . . . . . . . . . . . . . . . . . . . . . . .

suspended anti-dumping or countervailing duties

SPX . . . . . . . . . . . . . . . . . . . . . . . . . . . .

export authorisation (prior surveillance)

SREF . . . . . . . . . . . . . . . . . . . . . . . . . . .

Statistic — reference price fish

SUR . . . . . . . . . . . . . . . . . . . . . . . . . . .

a posteriori import surveillance

SUX . . . . . . . . . . . . . . . . . . . . . . . . . . .

a posteriori export surveillance

TC . . . . . . . . . . . . . . . . . . . . . . . . . . . . — no origin: possible countervailing charge

— plus origin: applicable countervailing charge

LIST 3

Abbreviations used for the application of rates

+ AD F/M . . . . . . . . . . . . . . . . . . . . . . .

+ additional duty on flour

+ AD F/M R . . . . . . . . . . . . . . . . . . . . .

+ reduced additional duty on flour

+ AD S/Z . . . . . . . . . . . . . . . . . . . . . . .

+ additional duty on sugar

+ AD S/Z R . . . . . . . . . . . . . . . . . . . . .

+ reduced additional duty on sugar

+ EA . . . . . . . . . . . . . . . . . . . . . . . . . . .

+ agricultural component

+ EAR . . . . . . . . . . . . . . . . . . . . . . . . .

+ reduced agricultural component

MAX . . . . . . . . . . . . . . . . . . . . . . . . . .

maximum applicable duty

MIN . . . . . . . . . . . . . . . . . . . . . . . . . . .

minimum applicable duty

30.4.2003

EN

Official Journal of the European Union

C 103/25

LIST 4

Monetary units

EUR . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

euro (see part one, section III(C)(3)

LIST 5

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

The alpha-2 and the numeric codes are based on the Statistical Office of the European Communities geonomenclature.
The alpha codes correspond to the international standard ISO 3166 2-alpha code. In certain cases, where an internation-
ally 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

ABH

1099

Western Balkan countries (AL, BA, YU)

AD

AE

AF

AG

AI

AL

AM

AN

AO

AQ

AR

AS

AT

AU

AW

AZ

BA

BB

BD

BE

BF

BG

BH

BI

BJ

BM

BN

BO

BR

43

647

660

459

446

70

77

478

330

891

528

830

38

800

474

78

93

469

666

17

236

68

640

328

284

413

703

516

508

Andorra

United Arab Emirates

Afghanistan

Antigua and Barbuda

Anguilla

Albania

Armenia

Netherlands Antilles

Angola

Antarctica

Argentina

American Samoa

Austria

Australia

Aruba

Azerbaijan

Bosnia and Herzegovina

Barbados

Bangladesh

Belgium

Burkina Faso

Bulgaria

Bahrain

Burundi

Benin

Bermuda

Negara Brunei Darussalam

Bolivia

Brazil

DEV

SPGL, GATT, DEV

SPGA, DEV

LOMA, SPGL, GATT, DEV

LOMB, SPGL, STEEL

ABH, GATT, STEEL

CIS, SPGL, STEEL

LOMB, SPGL, GATT, STEEL

LOMA, SPGA, GATT, DEV

LOMB, SPGL, STEEL

SPGL, GATT, HANDY, LOOMS, DEV

SPGL, STEEL

EEC, GATT

GATT, STEEL

LOMB, SPGL, STEEL

CIS, SPGL, STEEL

ABH, STEEL

LOMA, SPGL, GATT, DEV

SPGA, GATT, HANDY, LOOMS, DEV

EEC, GATT

LOMA, SPGA, GATT, DEV

GATT, STEEL

SPGL, GATT, DEV

LOMA, SPGA, GATT, DEV

LOMA, SPGA, GATT, DEV

SPGL, STEEL

SPGL, GATT, DEV

SPGE, GATT, HANDY, DEV

SPGL, GATT, HANDY, LOOMS, DEV

C 103/26

EN

Official Journal of the European Union

30.4.2003

Alpha code

Numeric
code

Country name

Country group

BS

BT

BV

BW

BY

BZ

CA

CC

CD

CF

CG

CH

CI

CIS

CK

CL

CM

CN

CO

CR

CU

CV

CX

CY

CZ

DE

453

675

892

391

73

421

404

833

322

306

318

39

272

2035

837

512

302

720

480

436

448

247

834

600

61

4

Bahamas

Bhutan

Bouvet Island

Botswana

Belarus

Belize

Canada

Cocos Island (or Keeling Islands)

Congo, Democratic Republic of

Central African Republic

Congo

Switzerland

Côte d’Ivoire

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

Cook Islands

Chile

Cameroon

People’s Republic of China

Colombia

Costa Rica

Cuba

Cape Verde

Christmas Island

Cyprus

Czech Republic

Germany

DEV

1020

Countries excluded from Commission Regulation (EC)
No 1694/2002 (safeguard steel) (1)

LOMA, SPGL, DEV

SPGA, DEV

LOMB, SPGL, STEEL

LOMA, SPGL, GATT, DEV

CIS, SPGL, STEEL

LOMA, SPGL, GATT, DEV

GATT, STEEL

SPGL, STEEL

LOMA, SPGA, GATT, DEV

LOMA, SPGA, GATT, DEV

LOMA, SPGL, GATT, DEV

GATT, STEEL

LOMA, SPGL, GATT, DEV

SPGL, STEEL

SPGL, GATT, HANDY, DEV

LOMA, SPGL, GATT, DEV

SPGL, GATT, DEV

SPGE, GATT, DEV

SPGE, GATT, DEV

SPGL, GATT, DEV

LOMA, SPGA, DEV

SPGL, STEEL

SPGL, GATT, DEV

PHC, GATT, STEEL

EEC, GATT

LOMA, SPGA, GATT, DEV

EEC, GATT

LOMA, SPGL, GATT, DEV

LOMA, SPGL, GATT, DEV

MGB, SPGL, DEV

SPGE, GATT, HANDY, DEV

F, GATT, STEEL

Djibouti

Denmark

Dominica

Dominican Republic

Algeria

Ecuador

Estonia

DJ

DK

DM

DO

DZ

EC

EE

EEA

EEC

EG

ER

ES

ET

EXCL

F

338

8

460

456

208

500

53

2012

1010

220

336

11

334

2019

2032

European Economic Area (IS, LI, NO)

EC (European Community)

GATT

Egypt

Eritrea

Spain

Ethiopia

EG, ZA — GSP (Steel)

EE, LV, LT

MCH, SPGL, GATT, DEV, EXCL

LOMA, SPGA, DEV

EEC, GATT

LOMA, SPGA, DEV

30.4.2003

EN

Official Journal of the European Union

C 103/27

Alpha code

Numeric
code

Country name

Country group

FI

FJ

FK

FM

FO

FR

GA

GATT

GB

GD

GE

GH

GI

GL

GM

GN

GQ

GR

GS

GT

GU

GW

GY

32

815

529

823

41

1

314

2500

6

473

76

276

44

406

252

260

310

9

893

416

831

257

488

Finland

Fiji

Falkland Islands

Federated States of Micronesia

Faroe Islands

France

Gabon

Member countries of WTO

United Kingdom

Grenada

Georgia

Ghana

Gibraltar

Greenland

Gambia

Guinea

Equatorial Guinea

Greece

EEC, GATT

LOMA, SPGL, GATT, DEV

LOMB, SPGL, STEEL

SPGL, DEV

STEEL

EEC, GATT

LOMA, SPGL, GATT, DEV

EEC, GATT

LOMA, SPGL, GATT, DEV

CIS, SPGL, GATT, STEEL

LOMA, SPGL, GATT, DEV

SPGL, STEEL

LOMB, SPGL, STEEL

LOMA, SPGA, GATT, DEV

LOMA, SPGA, GATT, DEV

LOMA, SPGA, DEV

EEC, GATT

South Georgia and South Sandwich Islands

LOMB, SPGL, STEEL

Guatemala

Guam

Guinea Bissau

Guyana

SPGE, GATT, HANDY, LOOMS, DEV

SPGL, STEEL

LOMA, SPGA, GATT, DEV

LOMA, SPGL, GATT, DEV

HANDY

2301

Certain handicraft products (handicrafts)

HK

HM

HN

HR

HT

HU

ID

IE

IL

IN

IO

IQ

IR

IS

IT

JM

JO

JP

K

KE

740

835

424

92

452

64

700

7

624

664

357

612

616

24

5

464

628

732

1012

346

Hong Kong

Heard Island and McDonald Islands

GATT, DEV

SPGL, STEEL

Honduras

Croatia

Haiti

Hungary

Indonesia

Ireland

Israel

India

British Indian Ocean Territory

Iraq

Iran (Islamic Republic of)

Iceland

Italy

Jamaica

Jordan

Japan

SPGE, GATT, HANDY, LOOMS, DEV

GATT, STEEL

LOMA, SPGA, GATT, DEV

PHC, GATT, STEEL

SPGL, GATT, HANDY, LOOMS, DEV

EEC, GATT

GATT, STEEL

SPGL, GATT, HANDY, LOOMS, DEV

LOMB, SPGL, STEEL

SPGL, DEV

SPGL, HANDY, DEV

EEA, GATT, STEEL

EEC, GATT

LOMA, SPGL, GATT, DEV

MCH, SPGL, GATT, DEV

GATT, STEEL

Countries belonging to country group no 5 of
Commission Regulation (EC) No 2366/2002 (2)

Kenya

LOMA, SPGL, GATT, DEV

C 103/28

EN

Official Journal of the European Union

30.4.2003

Alpha code

Numeric
code

Country name

Country group

KG

KH

KI

KM

KN

KP

KR

KW

KY

KZ

LA

LB

LC

LI

LK

LOMA

LOMAB

LOMB

LOOMS

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

83

696

812

375

449

724

728

636

463

79

684

604

465

37

669

1031

2090

2080

2300

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

Kyrgyzstan

Cambodia

Kiribati

Comoros

CIS, SPGL, STEEL

SPGA, DEV

LOMA, SPGA, DEV

LOMA, SPGA, DEV

Saint Kitts and Nevis

LOMA, SPGL, GATT, DEV

Korea (Democratic People’s Republic of)

Korea (Republic of)

Kuwait

Cayman Islands

Kazakhstan

STEEL

GATT, STEEL

SPGL, GATT, DEV

LOMB, SPGL, STEEL

CIS, SPGL, DEV

Lao People’s Democratic Republic

SPGA, HANDY, LOOMS, DEV

Lebanon

St Lucia

Liechtenstein

Sri Lanka

ACP States (African, Caribbean and Pacific)

LOMA and LOMB

OCT (overseas countries and territories)

Silk or cotton handloom products

Liberia

Lesotho

Lithuania

Luxembourg

Latvia

Socialist People’s Libyan Arab Jamahiriya

Morocco

Mashreq (EG, JO, LB, SY)

Moldova

Madagascar

Maghreb (DZ, MA, TN)

Marshall Islands

Former Yugoslav Republic of Macedonia (3)

Mali

Myanmar (4)

Mongolia

Macau

Northern Mariana Islands

Mauritania

Montserrat

Malta

Mauritius

Maldives

Malawi

Mexico

MCH, SPGL, DEV

LOMA, SPGL, GATT, DEV

EEA, GATT, STEEL

SPGL, GATT, HANDY, LOOMS, DEV

LOMA, SPGA, DEV

LOMA, SPGA, GATT, DEV

F, GATT, STEEL

EEC, GATT

F, GATT, STEEL

SPGL, DEV

MGB, SPGL, GATT, DEV

CIS, SPGL, GATT, STEEL

LOMA, SPGA, GATT, DEV

SPGL, DEV

STEEL

LOMA, SPGA, GATT, DEV

SPGA, GATT, DEV

SPGL, GATT, DEV

SPGL, GATT, STEEL

SPGL, STEEL

LOMA, SPGA, GATT, DEV

LOMB, SPGL, STEEL

GATT, STEEL

LOMA, SPGL, GATT, DEV

SPGA, GATT, DEV

LOMA, SPGA, GATT, DEV

SPGL, GATT, HANDY, DEV

30.4.2003

EN

Official Journal of the European Union

C 103/29

Alpha code

Numeric
code

Country name

Country group

MY

MZ

NA

NC

NE

NF

NG

NI

NL

NO

701

366

389

809

240

836

288

432

3

28

Malaysia

Mozambique

Namibia

New Caledonia

Niger

Norfolk Island

Nigeria

Nicaragua

Netherlands

Norway

NOWTO

2501

Countries not members of the WTO

NP

NR

NU

NZ

OM

PA

PE

PF

PG

PH

PHC

PK

PL

PM

PN

PS

PT

PW

PY

QA

RO

RU

RW

SA

SB

SC

SD

SE

SG

SH

SI

SK

SL

672

803

838

804

649

442

504

822

801

708

Nepal

Nauru

Niue

New Zealand

Oman

Panama

Peru

French Polynesia

Papua New Guinea

Philippines

2028

CZ, SK, HU, PL

662

60

408

813

625

10

825

520

644

66

75

324

632

806

355

224

30

706

329

91

63

264

Pakistan

Poland

Saint Pierre and Miquelon

Pitcairn

Occupied Palestinian Territory

Portugal

Palau

Paraguay

Qatar

Romania

Russian Federation

Rwanda

Saudi Arabia

Solomon Islands

Seychelles

Sudan

Sweden

Singapore

Saint Helena

Slovenia

Slovakia

Sierra Leone

SPGL, GATT, HANDY, DEV

LOMA, SPGA, GATT, DEV

LOMA, SPGL, GATT, DEV

LOMB, SPGL, STEEL

LOMA, SPGA, GATT, DEV

SPGL, STEEL

LOMA, SPGL, GATT, DEV

SPGE, GATT, DEV

EEC, GATT

EEA, GATT, STEEL

SPGA, DEV

SPGL, DEV

SPGL, STEEL

GATT, STEEL

SPGL, GATT, DEV

SPGE, GATT, HANDY, DEV

SPGE, GATT, HANDY, DEV

LOMB, SPGL, STEEL

LOMA, SPGL, GATT, DEV

SPGL, GATT, HANDY, DEV

SPGE, GATT, HANDY, LOOMS, DEV

PHC, GATT, STEEL

LOMB, SPGL, STEEL

LOMB, SPGL, STEEL

STEEL

EEC, GATT

SPGL, DEV

SPGL, GATT, HANDY, DEV

SPGL, GATT, DEV

GATT, STEEL

CIS, SPGL, DEV

LOMA, SPGA, GATT, DEV

SPGL, DEV

LOMA, SPGA, GATT, DEV

LOMA, SPGL, DEV

LOMA, SPGA, DEV

EEC, GATT

GATT, STEEL

LOMB, SPGL, STEEL

GATT, STEEL

PHC, GATT, STEEL

LOMA, SPGA, GATT, DEV

C 103/30

EN

Official Journal of the European Union

30.4.2003

Alpha code

Numeric
code

SM

SN

SO

SPGA

47

248

342

2005

SPGE

2027

SPGL

2020

SR

ST

STEEL

SV

SY

SZ

TC

TD

TF

TG

TH

TJ

TK

TL

TM

TN

TO

492

311

1025

428

608

393

454

244

894

280

680

82

839

626

80

212

817

TR

TT

TV

TW

TZ

UA

UG

UM

US

UY

UZ

VA

VC

VE

VG

52

472

807

736

352

72

350

832

400

524

81

45

467

484

468

Country name

Country group

San Marino

Senegal

Somalia

DEV

LOMA, SPGA, GATT, DEV

LOMA, SPGA, DEV

Least developed countries benefiting from the
generalised system of preferences (Annex I — column
H, Council Regulation (EC) No 2501/2001 (OJ L 346,
31.12.2001))

Countries benefiting from the generalised system of
preferences (GSP) (Annex I — column I, Council
Regulation (EC) No 2501/2001 (OJ L 346, 31.12.2001))

Countries benefiting from the generalised system of
preferences (GSP)(general arrangements, Council
Regulation (EC) No 2501/2001 (OJ L 346, 31.12.2001))

Suriname

São Tomé and Príncipe

LOMA, SPGL, GATT, DEV

LOMA, SPGA, DEV

Countries covered by Regulation (EC) No 1694/2002
(safeguard measures)

El Salvador

Syrian Arab Republic

Swaziland

Turks and Caicos Islands

Chad

French Southern Territories

Togo

Thailand

Tajikistan

Tokelau

East Timor

Turkmenistan

Tunisia

Tonga

Turkey

Trinidad and Tobago

Tuvalu

Taiwan

Tanzania (United Republic of)

Ukraine

Uganda

United States minor outlying islands

United States of America

Uruguay

Uzbekistan

Holy See

SPGE, GATT, HANDY, LOOMS, DEV

MCH, SPGL, DEV

LOMA, SPGL, GATT, DEV

LOMB, SPGL, STEEL

LOMA, SPGA, GATT, DEV

LOMB, SPGL, STEEL

LOMA, SPGA, GATT, DEV

SPGL, GATT, HANDY, LOOMS, DEV

CIS, SPGL, STEEL

SPGL, STEEL

SPGL, DEV

CIS, SPGL, STEEL

MGB, SPGL, GATT, DEV

LOMA, SPGL, DEV

GATT, STEEL

LOMA, SPGL, GATT, DEV

LOMA, SPGA, DEV

GATT, DEV

LOMA, SPGA, GATT, DEV

CIS, SPGL, DEV

LOMA, SPGA, GATT, DEV

SPGL, STEEL

GATT, STEEL

SPGL, GATT, HANDY, DEV

CIS, SPGL, STEEL

STEEL

Saint Vincent and the Grenadines

LOMA, SPGL, GATT, DEV

Venezuela

British Virgin Islands

SPGE, GATT, DEV

LOMB, SPGL, STEEL

TOUT

1011

All third countries, measures applicable erga omnes

30.4.2003

EN

Official Journal of the European Union

C 103/31

Alpha code

Numeric
code

Country name

Country group

VI

VN

VU

WF

WS

XC

XL

YE

YT

YU

ZA

ZM

ZW

457

690

816

811

819

21

23

653

377

94

388

378

382

US Virgin Islands

Vietnam

Vanuatu

Wallis and Futuna

Samoa

Ceuta

Melilla

Yemen

Mayotte

Serbia and Montenegro

South Africa

Zambia

Zimbabwe

SPGL, STEEL

SPGL, DEV

LOMA, SPGA, DEV

LOMB, SPGL, STEEL

LOMA, SPGA, DEV

STEEL

STEEL

SPGA, DEV

LOMB, SPGL, STEEL

ABH, STEEL

SPGL, GATT, DEV, EXCL

LOMA, SPGA, GATT, DEV

LOMA, SPGL, GATT, DEV

(1) OJ L 261, 28.9.2002, p. 1.
(2) OJ L 351, 28.12.2002, p. 73.
(3) Provisional code that does not affect the definitive denomination of the country to be attributed after the conclusion of the negotiations currently taking

place in the United Nations.

(4) This country temporarily does not benefit from tariff preferences.