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 provided for in Protocol 3 of the Europe Agreement between the European Community and the Republic of Poland
Date: 2003-06-24
Institutions: European Commission
Subjects: European Union, Poland, agricultural product, agro-industry, association agreement, tariff quota, trading operation

COMMISSION OF THE EUROPEAN COMMUNITIES

Brussels, 24.06.2003
COM(2003) 373 final

2003/0135 (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 provided for 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  1993,  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, 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 2001, Protocol 3 to the Europe Agreement has been amended by Annex H to that
Protocol.

During the debate on the negotiating guidelines proposed by the Commission to improve the
agricultural  components  of  the  Europe  Agreements,  the  Council  asked  the  Commission  to
negotiate in parallel improved access to the markets for processed agricultural products. The
relevant  provisions  of  the  above-mentioned  Protocol  3  form  the  legal  basis  for  these
negotiations.

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

The  two  parties  have  reached  a  draft  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.

The Council has authorised the implementation of this agreement in the form of autonomous
and  transitional  measures,  which  have  been  in  force  since  1  February  2003.  It  is  therefore
proposed  to  the  Council  that  it  adopt  this  joint  position  for  a  Decision  of  the  Association
Council to amend the Annexes to Protocol 3.

2

2003/0135 (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 provided for 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 second subparagraph of Article 300(2) thereof,

Having regard to the proposal from the Commission,

Whereas:

(1)

(2)

(3)

(4)

(5)

The  Europe  Agreement1  establishes  an  association  between 
the  European
Communities and their Member States, of the one part, and the Republic of Poland, of
the other part.

By its Decision of 23 October 2001, the Council approved Protocol 3, as amended by
the Protocol adjusting trade aspects of the Europe Agreement2 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, laying 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 that 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 concessions granted by the European Union entered into force on 1 February 2003
in  accordance  with  Council  Regulation  (EC)  No  278/20033  of  6  February  adopting
autonomous and  transitional measures  concerning the  importing  of  certain  processed

1

2

3

OJ L 348, 31.12.1993, p. 3.
OJ L 27, 30.1.2002, p. 3.
OJ L 42, 6.2.2003, p. 1.

3

                                                
agricultural  products  originating  in  Poland.  The  regulation  should  therefore  be
repealed as soon as the decision of the Association Council enters into force.

(6)

Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for
the  implementation  of  Council  Regulation  (EEC)  No  2913/92  establishing  the
Community Customs Code4 consolidated the procedures for managing the tariff quotas
to be used in chronological order of the dates of the customs declarations.

(7)

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

HAS DECIDED AS FOLLOWS:

Article 1

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

Council Regulation (EC) No 278/2003 shall be repealed on the date when the Decision of the
Association Council annexed to this Decision becomes applicable.

Article 2

The tariff quotas set out in Annex I, Table 1 of the Decision of the Association Council shall
be  managed  by  the  Commission  under  Articles  308a,  308b  and  308c  of  Regulation  (EEC)
No 2454/93.

The quantities of products imported under the Regulation shall be counted against the quotas
laid down for the same products under the Decision of the Association Council.

Done at Brussels, […]

For the Council
The President

4

OJ  L  253,  11.10.1993,  p.  1.  Most  recently  amended  by  Regulation  (EC)  No  444/2002  (OJ  L  88,
12.3.2002, p. 11).

4

                                                
ANNEX

Proposal for an

EC-POLAND ASSOCIATION COUNCIL DECISION No... /2003
on the improvement of the trade arrangements for processed agricultural products
provided for 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) and Article 2(1) 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 on processed agricultural products and on the increase
or abolition of tariff quotas.

Under the second indent of Article 2(1) of that Protocol, the Association Council also
decides  that  the  duties  applied  may  be  reduced  as  a  result  of  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  period  1  February  to  31  December  2003  and  1  January  to
31 December of the following years.

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 the first day of the month following that of its adoption.

Article 2

It will be applicable from 1 February 2003.

Done at Brussels, […]

For the Association Council
The President

5

OJ L 27, 30.1.2002, p. 3.

5

                                                
Table  1:  Annual  quotas  applicable  to  imports  into  the  Community  of  goods  originating  in
Poland

ANNEX I

EAR: see table 4

Quota serial
number

CN Code

--09.5401

0403

Description

Quota volume (x
1 000 Kg)(1)

Duty (%) within
quota
From 1.2. 2003

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  milk
fat 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 milk fat content, by weight:

0403 90 91

---- Not exceeding 3%

0403 90 93

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

0403 90 99

----Exceeding 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

6

Quota serial
number

CN Code

Description

Quota volume (x
1 000 Kg)(1)

Duty (%) within
quota
From 1.2. 2003

--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:

Ex 1704 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

1806 10 20

1806 20

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

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

-  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

1806 32

1806 90

--Filled

--Not filled

-Other

--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:

-Uncooked pasta, not stuffed or otherwise prepared:

3 525

1902 11 00

--Containing eggs

1902 19

-- Other:

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

7

Quota serial
number

CN Code

Description

Quota volume (x
1 000 Kg)(1)

Duty (%) within
quota
From 1.2. 2003

1902 20

-Stuffed  pasta  whether  or  not  cooked  or  otherwise
prepared:

-- Other:

1902 20 91

---Cooked

1902 20 99

---Other

1902 30

1902 40

-Other pasta:

- Couscous

0

0

0

0

--09.5407

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

59

0 + EAR

--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

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 + EAR

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  acid,  not  frozen,  other  than
products of heading No 2006

2005 20

-Potatoes:

2005 20 10

-- In the form of flour, meal or flakes

0 + EAR

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

23

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:

8

Quota serial
number

CN Code

Description

Annual quota
volume (x 1 000
Kg) (1)

Duty (%) within
quota
From 1.2.2003

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 fondues (2)

0 + EAR

0 + EAR

0 + EAR

0 + EAR

0 + EAR

Max €25/100 kg

(1) The tariff quotas  given in this column  are  valid  for  the  period  1.02.2003  to  31.12.2003.
For the following years they remain identical from 1 January to 31 December.

(2) Inclusion under this sub-heading is subject to the conditions set by the Community.

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)
No 2658/87

CN Code

Description

Duty (%)
From 1.2.2003

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
milkfat 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 milkfat 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:

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

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

0 + EA

0 + EA

0

0 + EA

CN Code

Description

Duty (%)
From 1.2. 2003

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 and 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  therefrom
(including lanolin):

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

0

0

1517 10 10 --Containing more than 10% but not more than 15% by

0 + EA

weight of milk fats

1517 90

-Other:

1517 90 10 --Containing more than 10% but not more than 15% by

0 + EA

weight of milk fats

--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,  oxidised,  dehydrated,  sulphurised,  blown,
polymerised  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,  oxidised,  dehydrated,  sulphurised,  blown,
polymerised  by  heat  in  vacuum  or  in  inert  gas  or
otherwise  chemically  modified,  excluding  those  of
heading No 1516

--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

11

0

0

0

0

0

CN Code

Description

Duty (%)
From 1.2. 2003

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):

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
including fruit pastes in the form of sugar confectionery

confectionery 

jelly 

and 

1704 90 71 ----Boiled sweets whether or not filled

12

0

0

0 + EA

Max 17.9

0 + EA

Max 17.9

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

CN Code

Description

Duty (%)
From 1.2. 2003

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

0 + EA

Max 18.7

+ AD S/Z

0 + EA

1704 90 75 ----Toffees, caramels and similar sweets

----Other:

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

1806 10

Chocolate  and  other  food  preparations  containing
cocoa:

-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
invert  sugar  expressed  as  sucrose)  or

(including 
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:

1806 20 50 ---Containing 18% or more by weight of cocoa butter

1806 20 70 ---Chocolate milk crumb

13

CN Code

Description

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:

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

14

Duty (%)
From 1.2. 2003

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 + 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

CN Code

Description

Duty (%)
From 1.2. 2003

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 specified or included; 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:

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:

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

1902 20

--Other:

-Stuffed  pasta  whether  or  not  cooked  or  otherwise
prepared:

--Other:

1902 20 91 ---Cooked

1902 20 99 ---Other

1902 30

1902 40

-Other pasta:

-Couscous:

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

1904

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:

0 + EA

0 + EA

0 + EA

0 + EA

0

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

1904 10

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

0 + EA

15

CN Code

Description

Duty (%)
From 1.2. 2003

1904 20

-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

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 ----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:

16

0 + EA

0 + EA

0 + EA

0 + EA

0 + EA

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

CN Code

Description

1905 32 91 ----Salted, whether or not filled

1905 32 99 ----Other

1905 40

1905 90

-Rusks, toasted bread and similar toasted products:

-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:

2001 90

-Other:

2001 90 60 --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:

Duty (%)
From 1.2. 2003

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

0

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

0 + EA

0 + EA

0

17

CN Code

Description

Duty (%)
From 1.2. 2003

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, 
subheading 2008 19:

including  mixtures  other 

than 

those  of

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

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 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:

18

0

0

0

0 + EA

0

0

0 + EA

4,9

0 + EA

0

0 + EA

4,7

12

12

5,6

CN Code

Description

Duty (%)
From 1.2. 2003

1,9

5.1

0

1.9

0

3.8

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

--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:

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 fondues

--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

19

CN Code

Description

Duty (%)
From 1.2. 2003

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 --  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  their  halogenated,  sulphonated,
nitrated or nitrosated derivatives:

-Other polyhydric alcohols:

2905 43 00 --Mannitol

2905 44

--D-glucitol (sorbitol):

---In aqueous solution:

0

0

0 +125.8€/100Kg

net

2905 44 11 ----Containing  2%  or  less  by  weight  of  D-mannitol,

0 + 16.1€/100Kg

calculated on the D-glucitol content

2905 44 19 ----Other

--- Other:

2905 44 91 ----Containing  2%  or  less  by  weight  of  D-mannitol,

calculated 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  containing  all 
characterising a beverage:

flavouring  agents

----Other:

3302 10 21 -----Containing  no  milkfats, 

isoglucose,
glucose,  or  starch  or  containing,  by  weight,  less  than
1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or
starch

sucrose, 

3302 10 29 -----Other

3505

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

3505 10

-Dextrins and other modified starches:

3505 10 10 --Dextrins

--Other modified starches:

3505 10 90 --- Other

20

net

0 + 37.8€/100Kg

net

0 + 23€/100Kg

net

0 + 53.7€/100Kg

net

0

0 + EA

0 + 17.7€/100Kg

net

0 + 17.7€/100Kg

net

CN Code

Description

Duty (%)
From 1.2. 2003

3505 20

-Glues:

3505 20 10 --Containing,  by  weight,  less  than  25%  of  starches  or

0 + 4.5€/100Kg

dextrins or other modified starches

net

Max 11.5

3505 20 30 --Containing,  by  weight,  25%  or  more  but  less  than

0 + 8.9€/100Kg

55% of starches or dextrins or other modified starches

net

Max 11.5

3505 20 50 --Containing,  by  weight,  55%  or  more  but  less  than

0 + 14.2€/100Kg

80% of starches or dextrins or other modified starches

net

Max 11.5

3505 20 90 --Containing  by  weight  80%  or  more  of  starches  or

0 + 17.7€/100Kg

dextrins or other modified starches

net

Max 11.5

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 amylaceous substances:

3809 10 10 --Containing  by  weight  of  such  substances  less  than

0 + 8.9€/100Kg

55%

net

Max 12.8

3809 10 30 --Containing by weight of such substances 55% or more

0 + 12.4€/100Kg

but less than 70%

net

Max 12.8

3809 10 50 --Containing by weight of such substances 70% or more

0 +15.1€/100Kg

but less than 83%

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

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:

21

CN Code

Description

Duty (%)
From 1.2. 2003

3824 60 11 ---Containing  2%  or  less  by  weight  of  D-mannitol,

0 + 16.1€/100Kg

calculated on the D-glucitol content

3824 60 19 --- Other

--Other:

net

0 + 37.8€/100Kg

net

3824 60 91 ---Containing  2%  or  less  by  weight  of  D-mannitol,

0 + 23€/100Kg

calculated on the D-glucitol content

3824 60 99 --- Other

net

0 + 53.7€/100Kg

net

22

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
1.2. 2003

Duty
From
[1.1.2004]

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 %

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)

0 + (1.9
€/100Kg)

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)

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)

0 + (1.9
€/100Kg)

23

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
1.2.2003 (€/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

24

ANNEX II

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

Polish Code

Description

Quota (x 1000
Kg)(1)

Duty (%) within quota
From 1.2. 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

1806 10 20 0

1806 20

1806 20 10 0

Chocolate 
containing cocoa:

and  other 

food  preparations

20 000

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

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

-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:

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

4.2

5.6

2.8

5.6

9.1

4.2

24.5*

17.5*

17.5*

17.5*

10.5

14

25

Polish Code

Description

Quota (x 1000
Kg)(1)

Duty (%) within quota
From 1.2. 2003

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*

19.6

19.6*

23.1*

23.1*

23.1*

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
products,

substitution 

sugar 

made 
containing cocoa

from 

1806 90 60 0 --Spreads containing cocoa

1806 90 70 0 --Preparations  containing  cocoa  for  making

beverages

1806 90 90 0 --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:

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 ----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

26

Polish Code

Description

Quota (x 1000
Kg)(1)

Duty (%) within quota
From 1.2. 2003

----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, 
products:

1905 90

-Other:

toasted  bread  and  similar 

toasted

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

--- 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:

1 500

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

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.

27

23.1*

23.1*

19.6*

23.1*

19.6*

14

14

14*

19,6*

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

Polish Code

Description

Quota(x 1000
Kg)(1)

Duty (%) within quota
From 1.2. 2003

2205 90 90 1 ---  Of  an  actual  alcoholic  strength  by  volume

exceeding 18% vol., but not exceeding 22% vol.

24 %

min 7€/hl + 0.65€/%
vol./hl

2205 90 90 9 ---  Of  an  actual  alcoholic  strength  by  volume

24 %

exceeding 22% vol.

min 7€/hl + 0.65€/%
vol./hl

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

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:

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 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

28

Polish Code

Description

Quota(x 1000
Kg)(1)

Duty (%) within quota
From 1.2. 2003

--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 ---- Not exceeding 2 l

2208 30 38 0 ----Exceeding 2 l

---Blended whisky, in containers holding:

2208 30 52 0 ---- Not exceeding 2 l

2208 30 58 0 ----Exceeding 2 l

---Other, in containers holding:

2208 30 72 0 ---- Not exceeding 2 l

2208 30 78 0 ----Exceeding 2 l

--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

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)

--- Other:

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 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

56 %

min 8.75€/hl + 0.91€/%
vol./hl

2208 40 31 0 ----Of  a  value  exceeding  7.9  €  per  litre  of  pure

56 %

alcohol

min 8.75€/hl + 0.91€/%
vol./hl

29

Polish Code

Description

Quota(x 1000
Kg)(1)

Duty (%) within quota
From 1.2. 2003

2208 40 39 0 ----Other

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

--Other:

56 %

min 8.75€/hl + 0.91€/%
vol./hl

56 %

min 6.3€/hl + 0.63€/%
vol./hl

2208 40 91 0 ----Of  a  value  exceeding  2  €  per  litre  of  pure

56 %

alcohol

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:

2208 70 10 0 --In containers holding 2 litres or less

2208 70 90 0 --In containers holding more than 2 litres

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:

2208 90 38 0 ---More than 2 litres:

30

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

59.5 %

min 6.3€/hl + 0.63€/%
vol./hl

59.5 %

min 6.3€/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

Polish Code

Description

Quota(x 1000
Kg)(1)

Duty (%) within quota
From 1.2. 2003

--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 54 0 -------Tequila

2208 90 56 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 75 0 -----Tequila

2208 90 77 0 -----Other

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

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

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

59.5 %

min 0.63€/hl + 0.63€/%
vol./hl

59.5 %

min 0.63€/hl + 0.63€/%
vol./hl

73.5 %

min 1.75€/% vol./hl

187.6 %

min 4.2€/% vol./hl

187.6 %

min 4.2€/% vol./hl

* In addition a fixed specific duty of 0.0012 € is levied per 1%(w/w) sucrose.
(1) The tariff quotas as given in the column are valid for the period 1.02.2003 to 31.12.2003.
For the following years they remain identical from 1 January to 31 December.

31

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

Polish Code

Description

Duty (%)
From 1.2. 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
milkfat 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 milkfat 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:

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

0505

0506

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,  disinfected  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:

32

22

22

22

12

9

11

22

22

20

13

8

13

0

0

0

0

0

Polish Code

Description

Duty (%)
From 1.2. 2003

0

0

0

0

6

4

0

0

0

0

0

0

0507

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

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

33

Polish Code

Description

Duty (%)
From 1.2. 2003

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

boiled, 

oxidised, 

Animal  or  vegetable  fats  and  oils  and  their
dehydrated,
fractions, 
sulphurised,  blown,  polymerised  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, 
dehydrated,
boiled, 
sulphurised,  blown,  polymerised  by  heat  in
vacuum  or  in  inert  gas  or  otherwise  chemically
modified, excluding those of heading No 1516

oxidised, 

--Other:

1518 00 95 0 ---Inedible mixtures or preparations of animal or
of  animal  and  vegetable  fats  and  oils  and  their
fractions

1518 00 99 0 --- Other

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:

34

0

0

0

0

0

0

0

0

0

0

10 %

min 0.04€/Kg

10 %

min 0.04€/Kg

Polish Code

Description

Duty (%)
From 1.2. 2003

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 and similar sweets

1704 90 99

-----Other

ex1704 90 99 0 Containing  less  than  70%  sucrose  (including
in

invert  sugar  expressed  as  sucrose)  as 
Adaptation Protocol 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

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

other sweetening matter

1806

1806 10

1806 10 15 0

1806 10 20 0

1806 20

1806 20 10 0

Chocolate and other food preparations containing
cocoa:

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

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

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

(including 

-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:

--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

35

6

8

4

8

13

6

25**

25**

25**

0

0

0

0

15

15

20

20

Polish Code

Description

Duty (%)
From 1.2. 2003

--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
products,

substitution 

sugar 

from 

made 
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

36

20

20

20

22**

37**

37**

37**

37**

37**

37**

37**

37**

37**

37**

37**

28

12

12

3

6

14

3

8

4

Duty (%)
From 1.2. 2003

9

28

28**

28**

28**

33**

33**

33**

33**

33**

28**

33**

28**

28**

20

20

Polish Code

Description

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
invert  sugar

than  50%  (including 

less 

but 
expressed as sucrose)

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

toasted  bread  and  similar 

toasted

1905 32 99 0 ----Other

1905 40

-Rusks, 
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:

37

Polish Code

Description

Duty (%)
From 1.2. 2003

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

--- 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:

20**

28**

20**

20

33**

28

8

0

9

6,3

0

0

2008 99 85 0 -----Maize  (corn),  other  than  sweet  corn  (Zea  mays  var.

18

2101

saccharata)

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 11

--Extracts; essences or concentrates:

2101 11 11 0 ---With a coffee-based dry matter content of 95% or more

7

by weight

38

Polish Code

Description

Duty (%)
From 1.2. 2003

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
concentrates thereof:

essences 

extracts, 

and 

--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
including
micro-organisms,  dead 
vaccines  of  heading  No  3002);  prepared  baking
powders:

(but  not 

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 
organisms, dead:

single-cell  micro-

--Inactive yeasts:

2102 20 11 0 ---In tablet, cube or similar form, or in immediate

packings of a net content not exceeding 1 kg.

2102 20 19 0 ---Other

2102 20 90 0 --Other

2102 30 00 0 -Prepared baking powders

2103

and  preparations 

Sauces 
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

39

7

12

12

0

0

0

4

25

32

32

28

16

18

18

25

0

0

10

Polish Code

Description

Duty (%)
From 1.2. 2003

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

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:

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

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

40

Polish Code

Description

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 ----Not exceeding 2 l

2208 30 38 0 ----Exceeding 2 l

---Blended whisky, in containers holding:

2208 30 52 0 ----Not exceeding 2 l

2208 30 58 0 ----Exceeding 2 l

---Other, in containers holding:

2208 30 72 0 ----Not exceeding 2 l

2208 30 78 0 ----Exceeding 2 l

--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

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)

--- Other:

Duty (%)
From 1.2. 2003

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 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

80 %

min 12.5€/hl + 1.3€/% vol./hl

2208 40 31 0 ----Of  a  value  exceeding  7.9  €  per  litre  of  pure

80 %

alcohol

2208 40 39 0 ----Other

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

min 12.5€/hl + 1.3€/% vol./hl

80 %

min 12.5€/hl + 1.3€/% vol./hl

80 %

min 9€/hl + 0.9€/% vol./hl

41

Polish Code

Description

Duty (%)
From 1.2. 2003

--Other:

2208 40 91 0 ----Of  a  value  exceeding  2  €  per  litre  of  pure

80 %

alcohol

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 %

2208 70 90 0 --In containers holding more than 2 litres

85 %

min 9€/hl + 0.9€/% vol./hl

min 9€/hl + 0.9€/% vol./hl

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:

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

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

42

Duty (%)
From 1.2. 2003

105 %

min 2.5€/% vol./hl

85 %

min 9€/hl + 0.9€/% 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

85 %

min 9€/hl + 0.9€/% vol./hl

105 %

min 2.5€/% vol./hl

5

5

5

5

5

Polish Code

Description

------Other:

2208 90 52 0 -------Corn

2208 90 54 0 -----Tequila

2208 90 56 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 75 0 -----Tequila

2208 90 77 0 -----Other

2208 90 78 0 ----Other spirituous beverages

2905

Acyclic 
sulphonated, nitrated or nitrosated derivatives:

alcohols 

halogenated,

their 

and 

-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, calculated 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  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  containing  all  flavouring  agents
characterising a beverage:

43

Polish Code

Description

Duty (%)
From 1.2. 2003

----Other:

3302 10 21 0 -----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 0 -----Other

3505

Dextrins  and  other  modified  starches 
(for
example,  pregelatinised  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

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 amylaceous 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

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

44

Polish Code

Description

Duty (%)
From 1.2. 2003

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 
residual
products of the chemical or allied industries, not
elsewhere specified or included:

specified  or 

included; 

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

0

0

0

0

0

0

4

4

4

4

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

45

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 (%)
From
1.2. 2003

Duty (%)
From
1.1 2004

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:

1302 19 30 0 ---Intermixtures  of  vegetable  extracts,  for  the
food
of 

beverages 

or 

of 

manufacture 
preparations

--- Other:

1302 19 91 0 ----Medicinal

1302 20

-Pectic substances, pectinates and pectates:

1302 20 90 0 --Other

1302 32

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

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

15

15

15

15

64.5

10

10

10

10

43

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:

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'

9

9

9

3.7

15

9.7

1517 90 93 0 ---Edible mixtures or preparations of a kind used

22.5

as mould release preparations

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

3.7

lyes

1521

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

than 

6

6

6

2.5

10

6.5

15

2.5

1521 10 00 0 - Vegetable waxes

3.7

2.5

46

Polish Code

Description

Duty (%)
From
1.2. 2003

Duty (%)
From
1.1 2004

1521 90

-Other:

1521 90 10 0 --Spermaceti, whether or not refined or coloured

3.7

2.5

--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

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

3

2

2004

plants containing 5% or more by weight of starch

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

37.5

25

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 0 -----Yams, sweet potatoes and similar edible parts of

3

2

2101

plants, containing 5% or more by weight of starch

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 
essences or concentrates or with a basis of coffee:

these  extracts,

2101 12 92 0 ---Preparations  with  a  basis  of  these  extracts,

5.2

3.5

2101 20

essences or concentrates of coffee

-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

14.2

2101 20 92 0 ---With a basis of extracts, essences or concentrates

9

9.5

6

of tea or maté

47

1.

2.

3.

4.

5.

5.0

5.1

6.0

6.1

FINANCIAL STATEMENT

DATE: 14.04.2003
APPROPRIATIONS:

BUDGET HEADING:
Chapter 12 - Article 120
TITLE:
Proposal for Association Council Decision No…/2003 on the improvement of the trade arrangements for
processed  agricultural  products  provided  for  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  provided  for  in  Protocol  3  of  the
Europe Agreement.
FINANCIAL IMPLICATIONS

12-MONTH
PERIOD 2002
(EUR million )

CURRENT
FINANCIAL
YEAR
2003
(EUR million )

FOLLOWING
FINANCIAL
YEAR
2004
(EUR million )

- FROM THE EC

- - NATIONAL BUDGETS
- - OTHER SECTORS

EXPENDITURE
-
BUDGET(REFUNDS/INTERVENTION)
-
-
REVENUE:
-
(LEVIES/CUSTOMS DUTIES)
- NATIONAL
-

- OWN RESOURCES OF THE EC

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

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