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 Latvia, of the other part, concerning the improvement of the trade arrangements for processed agricultural products provided for in Protocol 2 of the Europe Agreement between the European Community and Latvia
Date: 2004-02-03
Institutions: European Commission
Subjects: CCT duties, Latvia, agro-industry, association agreement (EU), export refund, trading operation

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 3.2.2004 
COM(2004) 56 final 

2004/0015 (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 Latvia, of the other part, concerning the improvement of the trade 
arrangements for processed agricultural products provided for in Protocol 2 of the 
Europe Agreement between the European Community and Latvia 

(presented by the Commission) 

EN 

   EN 

 
 
 
  
EXPLANATORY MEMORANDUM 

Under the terms of Article 19 of the Europe Agreement between the European Communities 
and  their  Member  States,  of  the  one  part,  and  the  Republic  of  Latvia,  of  the  other  part1, 
approved  by  the  Decision  of  the  Council  (1999/790/EC)  of  18.5.19982  and  by  Decision  No 
7/2001 of the EU-Latvia Association Council3, Protocol 2 lays down the trade arrangements 
for the processed agricultural products which are listed therein. 

Council  directives  authorised  the  Commission  to  enter  into  negotiations  with  Latvia  with  a 
view to improving the trade arrangement for processed agricultural products in preparation for 
accession. 

The two parties have reached a draft agreement, which envisages completed liberalisation of 
trade for certain processed agricultural products. 

For  imports  outside  of  this  range  of  products  the  current  trade  provisions  as  laid  down  by 
Protocol 2 of the Europe Agreement will continue to apply. 

Processed Agricultural Products, not covered by Annex I to the Treaty will not be eligible for 
export  refunds  under  Commission  Regulation  (EC)  No  1520/2000  of  13  July  2000  laying 
down common detailed rules for the application of the system of granting export refunds on 
certain  agricultural  products  exported  in  the  form  of  goods,  not  covered  by  Annex  I  to  the 
Treaty, and the criteria for fixing the amounts of such refunds4.  

The Council has authorised the implementation of this agreement in the form of autonomous 
and transitional measures, which have been in force since 1 July 2003. It is therefore proposed 
to the Council to adopt this joint position for a Decision of the Association Council to amend 
the Annexes to Protocol 2. 

1 
2 
3 
4 

OJ L 26, 2.2.1998, p. 1 
OJ L 317, 10.12.1999, p. 1 
OJ L 38, 8.2.2002, p. 26 
OJ  L  177,  15.7.2000,  p.  1.  Regulation  as  last  amended  by  Regulation  (EC)  No  740/2003  (OJ  L  106, 
29.4.2003, p. 12)  

2 

 
 
  
 
                                                 
2004/0015 (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 Latvia, of the other part, concerning the improvement of the trade 
arrangements for processed agricultural products provided for in Protocol 2 of the 
Europe Agreement between the European Community and Latvia 

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  Agreement5  establishes  an  association  between 
the  European 
Communities and their Member States, of the one part, and Latvia, of the other part. 
Its Protocol 2 on trade arrangements for processed agricultural products has last been 
amended by Decision No 7 / 2001 of the EU-Latvia Association Council6. 

New  trade  improvements  have  recently  been  negotiated  which  aim  to  improve 
economic  convergence  in  preparation  for  accession  and  lay  down  concessions  in  the 
form of completed liberalisation of trade for certain agricultural products. For imports 
outside of that range of products the current provisions continue to apply. 

Under  Protocol  2  the  Association  Council  has  to  decide  in  particular  on  any 
amendment of the duties mentioned in the annexes to Protocol 2 and on the increase or 
abolition of tariff quotas. 

Under  Article  1  (2)  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 July 2003 in 
accordance  with  Council  Regulation  (EC)  No  1087/20037  of  18  June  2003  adopting 
autonomous and transitional measures concerning the importation of certain processed 
agricultural  products  originating  in  Latvia  and  the  exportation  of  certain  processed 
agricultural  products  to  Latvia.  Regulation  No  1087/2003  will  be  redundant  and 

5 
6 
7 

OJ L 26 , 2.2.1998, p. 1 
OJ L 317, 10.12.1999, p. 1 
OJ L 163, 1.7.2003, p. 19 

3 

 
 
  
 
                                                 
should therefore be repealed as soon as the decision of the Association Council enters 
into force. 

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 Latvia, of the other part, concerning the improvement of Protocol 2 on the bilateral 
trade of processed agricultural products, shall be based on a draft Decision of the Association 
Council attached to this Decision. 

Regulation  (EC)  No  1087/2003  shall  be  repealed  on  the  date  when  the  Decision  of  the 
Association Council attached to this Decision enters into force. 

Article 2 

Done at Brussels, […] 

For the Council 
The President 

4 

 
 
  
 
 
 
 
 
ANNEX  

Proposal for an 

EC-Latvia ASSOCIATION COUNCIL DECISION No... /2003 
concerning the improvement of the trade arrangements for processed agricultural 
products provided for in Protocol 2 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 Latvia, of the other part, and in 
particular Articles1 and 2 of Protocol 2 thereto, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

Protocol  28  lays  down  the  trade  arrangements  for  processed  agricultural  products 
between the Community and Latvia. Protocol 2 on trade arrangements for processed 
agricultural  products  has  last  been  amended  by  Decision  No  7  /  2001  of  the  EU-
Latvia Association Council9. 

New  trade  improvements  have  recently  been  negotiated  which  aim  to  improve 
economic convergence in preparation for accession and lay down concessions in the 
form  of  completed  liberalisation  of  trade  for  certain  agricultural  products.  They 
should enter into force not later than 1 July 2003. For imports outside of the quotas 
the current provisions continue to apply. 

Under Article 1(2) of Protocol 2 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. 

For the importation of certain goods no customs duties should be applied. 

On  processed  agricultural  products  covered  by  Protocol  2  but  not  listed  in  this 
Decision  the  existing  trade  provisions  laid  down  by  Protocol  2  should  continue  to 
apply. 

For processed agricultural products not covered by Annex I to the Treaty no export 
refunds should be granted under Commission Regulation (EC) No 1520/2000 of 13 
July  2000  laying  down  common  detailed  rules  for  the  application  of  the  system  of 
granting  export  refunds  on  certain  agricultural  products  exported  in  the  form  of 
goods not covered by Annex I to the Treaty, and the criteria for fixing the amount of 
such refunds10. 
This will be subject to a decision by the Commission under the procedure laid down 
in Council Decision No 1999/468/EC of 28 June 199911. 

8 
9 
10 

11 

OJ L 26, 2.2.1998, p. 1 
OJ L 38, 8.2.2002, p. 26 
OJ  L  177,  15.7.2000,  p.  1.  Regulation  as  last  amended  by  Regulation  (EC)  No  740/2003  (OJ  L  106, 
29.4.2003, p. 12) 
OJ L 184, 17.7.1999, p. 23. 

5 

 
 
  
 
 
 
                                                 
(7) 

For  goods  originating  in  Latvia  and  exported  to  the  European  Union  no  export 
refunds should be granted. 

HAS DECIDED AS FOLLOWS: 

Article 1 

From 1 July 2003 on imports of processed agricultural products into the European Union and 
originating in Latvia listed in Annex no customs duties shall be applied. 

From 1 July 2003 on imports of processed agricultural products into Latvia and originating in 
the European Union listed in Annex no customs duties shall be applied. 

Article 2 

Processed agricultural products not listed in Annex to the Treaty originating in the European 
Union  and  exported  to  Latvia  shall  not  be  eligible  for  export  refunds  granted  under 
Commission Regulation (EC) No 1520/2000. 

Processed  agricultural  products  not  listed  in  Annex  to  the  Treaty  originating  in  Latvia  and 
exported to the European Union shall not be eligible for export refunds in Latvia. 

This decision shall enter into force on the first day of the month following that of its adoption. 

Article 3 

It will be applicable from 1 July 2003. 

Done at Brussels, […] 

For the Association Council 
The President 

6 

 
 
  
 
 
 
ANNEX  

MUTUALLY LIBERALISED GOODS – EXEMPTED FROM DUTIES AND EXPORT REFUNDS 
IN THE EUROPEAN UNION AND IN LATVIA 

CN Code 
(1) 

0501 00 00 
0502 

0502 10 00 
0502 90 00 
0503 00 00 

0505 

0505 10 
0505 10 10 
0505 10 90 
0505 90 00 
0506 

0506 10 00 
0506 90 00 
0507 

0507 10 00 
0507 90 00 
0508 00 00 

0509 00 
0509 00 10 
0509 00 90 
0510 00 00 

0710 
0710 40 00 
0711 

0711 90 

0711 90 30 
0903 00 00 
1302 

1302 12 00 
1302 13 00 
1302 14 00 
1302 19 
1302 19 30 

1302 19 91 
1302 20 
1302 20 10 
1302 20 90 

1302 31 00 

Description 
(2) 

Human hair, unworked, whether or not washed or scoured; waste of human hair 
Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such 
bristles or hair: 
-Pigs', hogs' or boars' bristles and hair and waste thereof 
-Other 
Horsehair  and  horsehair  waste,  whether  or  not  put  up  as  a  layer  with  or  without  supporting 
material 
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: 
-Feathers of a kind used for stuffing; down: 
--Raw 
--Other 
-Other 
Bones  and  horn-cores,  unworked,  defatted,  simply  prepared  (but  not  cut  to  shape),  treated 
with acid or degelatinised; powder and waste of these products: 
-Ossein and bones treated with acid 
-Other 
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:
-Ivory; ivory powder and waste 
-Other 
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 
Natural sponges of animal origin: 
-Raw 
-Other 
Ambergris,  castoreum,  civet  and  musk;  cantharides;  bile,  whether  or  not  dried;  glands  and 
other animal products used in the preparation of pharmaceutical products, fresh chilled, frozen 
or otherwise provisionally preserved 
Vegetables (uncooked or cooked by steaming or boiling in water), frozen: 
-Sweet corn 
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: 
-Other vegetables; mixtures of vegetables: 
 --Vegetables: 
---Sweet corn 
Maté 
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: 
--Of liquorice 
--Of hops 
--Of pyrethrum or of the roots of plants containing rotenone 
--Other: 
---Intermixtures  of  vegetable  extracts,  for  the  manufacture  of  beverages  or  of  food 
preparations 
 ---Other: 
----Medicinal 
-Pectic substances, pectinates and pectates: 
--Dry 
--Other 
 -Mucilages and thickeners, whether or not modified, derived from vegetable products: 
--Agar-agar 

7 

 
 
  
 
 
 
CN Code 
(1) 

1302 32 

1302 32 10 
1401 

1401 10 00 
1401 20 00 
1401 90 00 
1402 00 00 

Description 
(2) 
--Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean 
seeds or guar seeds: 
---Of locust beans or locust bean seeds 
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): 
-Bamboos 
-Rattans 
-Other 
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 

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 
1404 10 00 
1404 20 00 
1404 90 00 
1505 
1505 00 10 
1505 00 90 
1506 00 00 

1515 

1515 90 15 
1516 

1516 20 
1516 20 10 
1517 

1517 10 
1517 10 10 
1517 90 
1517 90 10 

1517 90 93 
1518 00 

1518 00 10 
1518 00 91 

1518 00 95 

1518 00 99 
1520 00 00 

Vegetable products not elsewhere specified or included: 
-Raw vegetable materials of a kind used primarily in dyeing or tanning 
-Cotton linters 
-Other 
Wool grease and fatty substances derived therefrom (including lanolin): 
-Wool grease, crude 
-Other 
Other  animal  fats  and  oils  and  their  fractions,  whether  or  not  refined,  but  not  chemically 
modified 
Other  fixed  vegetable  fats  and  oils  (including  jojoba  oil)  and  their  fractions,  whether  or  not 
refined, but not chemically modified: 
-- Jojoba and oiticica oils; myrtle wax and Japan wax; their fractions 
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: 
-Vegetable fats and oils and their fractions: 
--Hydrogenated castor oil, so called "opal-wax" 
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 
1516: 
-Margarine, excluding liquid margarine: 
--Containing, by weight, more than 10% but not more than 15% of milk fats 
-Other: 
--Containing, by weight, more than 10% but not more than 15% of milk fats 
 --Other: 
---Edible mixtures or preparations of a kind used as mould-release preparations 
Animal  or  vegetable  fats  and  oils  and  their  fractions,  boiled,  oxidized,  dehydrated, 
sulphurised,  blown,  polymerized  by  heat  in  vacuum  or  in  inert  gas  or  otherwise  chemically 
modified,  excluding  those  of  heading  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: 
-Linoxyn 
--Animal  or  vegetable  fats  and  oils  and  their  fractions,  boiled,  oxidized,  dehydrated, 
sulphurized,  blown,  polymerized  by  heat  in  vacuum  or  in  inert  gas  or  otherwise  chemically 
modified, excluding those of heading 1516 
 --Other: 
---Inedible  mixtures  or  preparations  of  animal  or  of  animal  and  vegetable  fats  and  oils  and 
their fractions 
---Other 
Glycerol, crude; glycerol waters and glycerol lyes 

8 

 
 
  
 
CN Code 
(1) 

1521 

1521 10 00 
1521 90 
1521 90 10 

1521 90 91 
1521 90 99 
1522 00 

1522 00 10 
1702 

1702 50 00 
1702 90 

1702 90 10 
1704 
1704 10 

1704 10 11 
1704 10 19 

1704 10 91 
1704 10 99 
1704 90 
1704 90 10 

1704 90 30 

1704 90 51 
1704 90 55 
1704 90 61 

1704 90 65 

1704 90 71 
1704 90 75 

1704 90 81 
Ex 1704 90 99  
(Code taric 1704 
90 99 10) 
1803 
1803 10 00 
1803 20 00 
1804 00 00 
1805 00 00 
1806 
1806 10 
1806 10 15 

1806 10 20 

1806 10 30 

Description 
(2) 
Vegetable  waxes  (other  than  triglycerides),  beeswax,  other  insect  waxes  and  spermaceti, 
whether or not refined or coloured: 
- Vegetable waxes 
-Other: 
--Spermaceti, whether or not refined or coloured 
 --Beeswax and other insect waxes, whether or not refined or coloured: 
---Raw 
---Other 
Degras;  residues  resulting  from  the  treatment  of  fatty  substances  or  animal  or  vegetable 
waxes: 
-Degras 
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: 
-Chemically pure fructose 
-Other,  including  invert  sugar  and  other  sugar  and  sugar  syrup  blends  containing  in  the  dry 
state 50% by weight of fructose: 
--Chemically pure maltose 
Sugar confectionery (including white chocolate), not containing cocoa: 
-Chewing gum, whether or not sugar-coated: 
 --Containing  less  than  60%  by  weight  of  sucrose  (including  invert  sugar  expressed  as 
sucrose): 
---Gum in strips 
---Other 
 --Containing 60% or more by weight of sucrose (including invert sugar expressed as sucrose):
---Gum in strips 
---Other 
-Other: 
--Liquorice extract containing more than 10% by weight of sucrose but not containing other 
added substances 
--White chocolate 
 --Other: 
---Pastes, including marzipan, in immediate packings of a net content of 1 kg or more 
---Throat pastilles and cough drops 
---Sugar coated (panned) goods 
 ---Other: 
----Gum  confectionery  and  jelly  confectionery  including  fruit  pastes  in  the  form  of  sugar 
confectionery 
----Boiled sweets whether or not filled 
----Toffees, caramels and similar sweets 
 ----Other: 
-----Compressed tablets 
-----Other (excluding products containing 70% or more by weight of sucrose (including invert 
sugar expressed as sucrose)) 

Cocoa paste, whether or not defatted: 
-Not defatted 
-Wholly or partly defatted 
Cocoa butter, fat and oil 
Cocoa powder, not containing added sugar or other sweetening matter 
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  (including  invert  sugar 
expressed as sucrose) or isoglucose expressed as sucrose 
--Containing  65%  or  more  but  less  than  80%  by  weight  of  sucrose  (including  invert  sugar 
expressed as sucrose) or isoglucose expressed as sucrose 

9 

 
 
  
 
CN Code 
(1) 

1806 20 

1806 20 10 

1806 20 30 

1806 20 50 
1806 20 70 
Ex 1806 20 80 
(Code taric 1806 
20 80 10) 
Ex 1806 20 95 
(Code taric 1806 
20 95 10) 

1806 31 00 
1806 32 
1806 32 10 
1806 32 90 
1806 90 

1806 90 11 
1806 90 19 

1806 90 31 
1806 90 39 
1806 90 50 

1806 90 60 
1806 90 70 
Ex 1806 90 90 
(Code taric 1806 
90  90  11  and 
1806 90 90 91) 
1901 

1901 10 00 
1901 20 00 
1901 90 

1901 90 11 
1901 90 19 

1901 90 91 

Description 
(2) 
-Other  preparations  in  blocks  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 
--Containing a combined weight of 25% or more, but less than 31% of cocoa butter and milk 
fat 
 --Other: 
---Containing 18% or more by weight of cocoa butter 
---Chocolate milk crumb 
---Chocolate  flavour  coating  (excluding  products  containing  70%  or  more  by  weight  of 
sucrose (including invert sugar expressed as sucrose)) 

---Other, (excluding products containing 70% or more by weight of sucrose (including invert 
sugar expressed as sucrose)) 

 -Other, in blocks, slabs or bars: 
--Filled 
--Not filled: 
---With added cereal, fruit or nuts 
---Other 
-Other: 
 --Chocolate and chocolate products: 
 ---Chocolates, whether or not filled: 
----Containing alcohol 
----Other 
 ---Other: 
----Filled 
----Not filled 
--Sugar  confectionery  and  substitutes  therefor  made  from  sugar  substitution  products, 
containing cocoa 
--Spreads containing cocoa 
--Preparations containing cocoa for making beverages 
--Other, (excluding products containing 70% or more by weight of sucrose (including invert 
sugar expressed as sucrose)) 

Malt  extract;  food  preparations  of  flour,  groats,  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 headings 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: 
-Preparations for infant use, put up for retail sale 
-Mixes and doughs for the preparation of bakers' wares of heading 1905 
-Other: 
 --Malt extract: 
---With a dry extract content of 90% or more by weight 
---Other 
 --Other: 
---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 headings 0401 to 0404 

10 

 
 
  
 
CN Code 
(1) 

1902 

1902 11 00 
1902 19 
1902 19 10 
1902 19 90 
1902 20 
1902 20 91 
1902 20 99 
1902 30 
1902 30 10 
1902 30 90 
1902 40 
1902 40 10 
1902 40 90 
1903 00 00 

1904 

1904 10 
1904 10 10 
1904 10 30 
1904 10 90 
1904 20 

1904 20 10 

1904 20 91 
1904 20 95 
1904 20 99 
1904 30 00 
1904 90 
1904 90 10 
1904 90 80 
1905 

1905 10 00 
1905 20 
1905 20 10 
1905 20 30 

1905 20 90 

1905 31 

1905 31 11 
1905 31 19 

1905 31 30 

1905 31 91 
1905 31 99 

Description 
(2) 
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: 
--Containing eggs 
--Other: 
---Containing no common wheat flour or meal 
---Other 
-Stuffed pasta, whether or not cooked or otherwise prepared: 
---Cooked 
---Other 
-Other pasta: 
--Dried 
--Other 
-Couscous: 
--Unprepared 
--Other 
Tapioca  and  substitutes  therefor  prepared  from  starch,  in  the  form  of  flakes,  grains,  pearls, 
siftings or similar forms 
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, 
corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other 
worked  grains  (except  flour,  groats  and  meal),  pre-cooked  or  otherwise  prepared,  not 
elsewhere specified or included: 
-Prepared foods obtained by the swelling or roasting of cereals or cereal products: 
--Obtained from maize 
--Obtained from rice 
--Other 
-Prepared  foods  obtained  from  unroasted  cereal  flakes  or  from  mixtures  of  unroasted  cereal 
flakes and roasted cereal flakes or swelled cereals: 
--Preparation of the Müsli type based on unroasted cereal flakes 
 --Other: 
---Obtained from maize 
---Obtained from rice 
---Other 
- Bulgur wheat 
-Other: 
--Rice 
--Other 
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: 
-Crispbread 
-Gingerbread and the like: 
--Containing by weight less than 30% of sucrose (including invert sugar expressed as sucrose)
--Containing  by  weight  30% or  more  but  less  than  50%  of  sucrose  (including  invert  sugar 
expressed as sucrose) 
--Containing by weight 50% or more of sucrose (including invert sugar expressed as sucrose) 
-Sweet biscuits; waffles and wafers: 
--Sweet biscuits: 
 ---Completely or partially coated or covered with chocolate or other preparations containing 
cocoa: 

----In immediate packings of a net content not exceeding 85g 
----Other 
 ---Other: 
----Containing 8% or more by weight of milk fats 
 ----Other: 
-----Sandwich biscuits 
-----Other 

11 

 
 
  
 
 
CN Code 
(1) 

1905 32 

1905 32 11 
1905 32 19 

1905 32 91 
1905 32 99 
1905 40 
1905 40 10 
1905 40 90 
1905 90 
1905 90 10 
1905 90 20 

1905 90 30 

1905 90 40 
1905 90 45 
1905 90 55 

1905 90 60 
2001 

2001 90 
2001 90 30 
2001 90 40 

2001 90 60 
2004 

2004 10 

2004 10 91 
2004 90 
2004 90 10 
2005 

2005 20 
2005 20 10 
2005 80 00 
2008 

2008 11 
2008 11 10 
2008 91 00 
2008 99 
2008 99 85 
2008 99 91 

Description 
(2) 

--Waffles and wafers: 
 ---Completely or partially coated or covered with chocolate or other preparations containing 
cocoa: 
----In immediate packings of a net content not exceeding 85g 
----Other 
---Other: 
----Salted, whether or not filled 
----Other 
-Rusks, toasted bread and similar toasted products: 
--Rusks 
--Other 
-Other: 
--Matzos 
--Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, 
rice paper and similar products 
 --Other: 
---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 
---Waffles and wafers with a water content exceeding 10% by weight 
---Biscuits 
---Extruded or expanded products, savoury or salted 
 ---Other: 
----With added sweetening matter 
Vegetables,  fruit,  nuts  and  other  edible  parts  of  plants,  prepared  or  preserved  by  vinegar  or 
acetic acid: 
-Other: 
--Sweet corn (Zea mays var. saccharata) 
--Yams, sweet potatoes and similar edible parts of plants containing 5% or more by weight of 
starch 
--Palm hearts 
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other 
than products of heading 2006: 
-Potatoes: 
 --Other: 
---In the form of flour, meal or flakes 
-Other vegetables and mixtures of vegetables: 
--Sweet corn(Zea mays var. saccharata) 
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, 
other than products of heading 2006: 
-Potatoes: 
--In the form of flour, meal or flakes 
-Sweet corn(Zea mays var. saccharata) 
Fruit,  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, groundnuts and other seeds, whether or not mixed together: 
--Groundnuts: 
---Peanut butter 
--Palm hearts 
--Other: 
-----Maize (corn), other than sweet corn (Zea mays var. saccharata) 
-----Yams, sweet potatoes and similar edible parts of plants, containing 5% or more by weight 
of starch 

12 

 
 
  
 
 
CN Code 
(1) 

2101 

2101 11 
2101 11 11 
2101 11 19 
2101 12 
2101 12 92 
2101 12 98 
2101 20 

2101 20 20 

2101 20 92 
2101 20 98 
2101 30 

2101 30 11 
2101 30 19 

2101 30 91 
2101 30 99 
2102 

2102 10 
2102 10 10 

2102 10 31 
2102 10 39 
2102 10 90 
2102 20 

2102 20 11 

2102 20 19 
2102 20 90 
2102 30 00 
2103 

2103 10 00 
2103 20 00 
2103 30 
2103 30 10 
2103 30 90 
2103 90 
2103 90 10 
2103 90 30 

2103 90 90 
2104 
2104 10 
2104 10 10 
2104 10 90 
2104 20 00 

Description 
(2) 
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: 
--Extracts; essences and concentrates: 
---With a coffee-based dry matter content of 95% or more by weight 
---Other 
--Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
---Preparations with a basis of these extracts, essences or concentrates of coffee 
---Other 
-Extracts,  essences  and  concentrates,  of  tea  or  maté,  and  preparations  with  a  basis  of  these 
extracts, essences or concentrates or with a basis of tea or maté: 
--Extracts, essences or concentrates 
 --Preparations: 
---With a basis of extracts, essences or concentrates of tea or maté 
---Other 
-Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates 
thereof: 
 --Roasted chicory and other roasted coffee substitutes: 
---Roasted chicory 
---Other 
 --Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes: 
---Of roasted chicory 
---Other 
Yeasts  (active  or  inactive);  other  single-cell  micro-organisms,  dead  (but  not  including 
vaccines of heading 3002); prepared baking powders: 
-Active yeasts: 
--Culture yeast 
 --Baker's yeast: 
---Dried 
---Other 
--Other 
-Inactive yeasts; other single-cell micro-organisms, dead: 
 --Inactive yeasts: 
---In  tablet,  cube  or  similar  form,  or  in  immediate  packings  of  a  net  content  not  exceeding 
1 kg. 
---Other 
--Other 
-Prepared baking powders 
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and 
meal and prepared mustard: 
-Soya sauce 
-Tomato ketchup and other tomato sauces 
-Mustard flour and meal and prepared mustard: 
--Mustard flour 
--Prepared mustard 
-Other: 
--Mango chutney, liquid 
--Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2% vol containing from 
1,5 to 6% by weight of gentian, spices and various ingredients and from 4 to 10% of sugar, in 
containers holding 0,5 litre or less 
--Other 
Soups and broths and preparations therefor; homogenised composite food preparations: 
-Soups and broths and preparation therefor: 
--Dried 
--Other 
-Homogenised composite food preparetions 

13 

 
 
  
 
CN Code 
(1) 

Description 
(2) 

2106 
2106 10 
2106 10 20 

2106 10 80 
2106 90 
2106 90 20 

2106 90 92 

2201 

2201 10 

2201 10 11 
2201 10 19 
2201 10 90 
2201 90 00 
2202 

2202 10 00 

2202 90 
2202 90 10 

2202 90 91 
2202 90 95 
2202 90 99 
2203 00 

2203 00 01 
2203 00 09 
2203 00 10 
2205 
2205 10 
2205 10 10 
2205 10 90 
2205 90 
2205 90 10 
2205 90 90 

Food preparations not elsewhere specified or included: 
-Protein concentrates and textured protein substances: 
--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 
--Other 
-Other: 
--Compound  alcoholic  preparations,  other  than  those  based  on  odoriferous  substances,  of  a 
kind used for the manufacture of beverages 
---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 
Waters, including natural or artificial mineral waters and aerated waters, not containing added 
sugar or other sweetening matter nor flavoured; ice and snow: 
-Mineral waters and aerated waters: 
 --Natural mineral waters: 
---Not carbonated 
---Other 
--Other 
-Other 
Waters,  including  mineral  waters  and  aerated  waters,  containing  added  sugar  or  other 
sweetening  matter  or  flavoured,  and  other  non-alcoholic  beverages,  not  including  fruit  or 
vegetable juices of heading 2009: 
-Waters  including  mineral  waters  and  aerated  waters,  containing  added  sugar  or  other 
sweetening matter or flavoured 
-Other: 
--Not containing products of headings 0401 to 0404 or fat obtained from products of headings 
0401 to 0404  
 --Other, containing by weight of fat obtained from the products of headings 0401 to 0404: 
---Less than 0,2% 
---0,2% or more but less than 2% 
---2% or more 
Beer made from malt: 
 -In containers holding 10 litres or less: 
--In bottles 
--Other 
-In containers holding more than 10 litres 
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances: 
-In containers holding 2 litres or less: 
--Of an actual alcoholic strength by volume of 18% vol or less 
--Of an actual alcoholic strength by volume exceeding 18% vol 
-Other: 
--Of an actual alcoholic strength by volume of 18% vol or less 
--Of an actual alcoholic strength by volume exceeding 18% vol 

14 

 
 
  
 
CN Code 
(1) 

2208 

2208 20 

2208 20 12 
2208 20 14 
2208 20 26 
2208 20 27 
2208 20 29 

2208 20 40 

2208 20 62 
2208 20 64 
2208 20 86 
2208 20 87 
2208 20 89 
2208 30 

2208 30 11 
2208 30 19 

2208 30 32 
2208 30 38 

2208 30 52 
2208 30 58 

2208 30 72 
2208 30 78 

2208 30 82 
2208 30 88 
2208 40 

2208 40 11 

2208 40 31 
2208 40 39 

2208 40 51 

2208 40 91 
2208 40 99 
2208 50 

2208 50 11 
2208 50 19 

2208 50 91 
2208 50 99 
2208 70 
2208 70 10 
2208 70 90 
2208 90 

2208 90 11 
2208 90 19 

Description 
(2) 
Undenatured ethyl alcohol  of  an  alcoholic  strength  by  volume  of  less  than  80%  vol;  spirits, 
liqueurs and other spirituous beverages: 
-Spirits obtained by distilling grape wine or grape marc: 
 --In containers holding 2 litres or less: 
---Cognac 
---Armagnac 
---Grappa 
---Brandy de Jerez 
---Other 
 --In containers holding more than 2 litres: 
---Raw distillate 
 ---Other: 
----Cognac 
----Armagnac 
----Grappa 
----Brandy de Jerez 
----Other 
-Whiskies: 
 --Bourbon whiskey, in containers holding: 
---2 litres or less 
---More than 2 litres 
 --Scotch whisky: 
 ---Malt whisky, in containers holding: 
----2 litres or less 
----More than 2 litres 
 ---Blended whisky, in containers holding: 
----2 litres or less 
----More than 2 litres 
 ---Other, in containers holding: 
----2 litres or less 
----More than 2 litres 
 --Other in containers holding: 
---2 litres or less 
---More than 2 litres 
-Rum and taffia: 
 --In containers holding 2 litres or less: 
---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: 
----Of a value exceeding € 7.9 per litre of pure alcohol 
----Other 
 --In containers holding more than 2 litres: 
--- 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: 
----Of a value exceeding € 2 per litre of pure alcohol 
----Other 
-Gin and Geneva: 
 --Gin, in containers holding: 
---2 litres or less 
---More than 2 litres 
 --Geneva, in containers holding: 
---2 litres or less 
---More than 2 litres 
-Liqueurs and cordials: 
--In containers holding 2 litres or less 
--In containers holding more than 2 litres 
-Other: 
 --Arrack, in containers holding: 
---2 litres or less 
---More than 2 litres 

15 

 
 
  
 
CN Code 
(1) 

2208 90 33 
2208 90 38 

2208 90 41 

2208 90 45 
2208 90 48 

2208 90 52 
2208 90 54 
2208 90 56 
2208 90 69 

2208 90 71 
2208 90 75 
2208 90 77 
2208 90 78 

2208 90 91 
2208 90 99 
2402 
2402 10 00 
2402 90 00 
2403 

2403 10 
2403 10 10 
2403 10 90 

2403 91 00 
2403 99 
2403 99 10 
2403 99 90 
3301 

3301 90 
3301 90 10 

3301 90 21 
3301 90 30 
3301 90 90 
3302 

3302 10 

3302 10 10 

3302 10 21 

3302 10 29 

Description 
(2) 

 --Plum, pear or cherry spirit (excluding liqueurs), in containers holding: 
---2 litres or less 
---More than 2 litres 
 --Other spirits and other spirituous beverages, in containers holding: 
 ---2 litres or less: 
----Ouzo 
 ----Other: 
 -----Spirits (excluding liqueurs): 
 ------Distilled from fruit: 
-------Calvados 
-------Other 
 ------Other: 
-------Corn 
-------Tequila 
-------Other 
-----Other spirituous beverages 
 ---More than 2 litres: 
 ----Spirits (excluding liqueurs): 
-----Distilled from fruit 
-----Tequila 
-----Other 
----Other spirituous beverages 
 --Undernatured  ethyl  alcohol  of  an  alcoholic  strength  by  volume  of  less  than  80%  vol,  in 
containers holding: 
---2 litres or less 
---More than 2 litres 
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: 
-Cigars, cheroots and cigarillos, containing tobacco 
-Other 
Other  manufactured  tobacco  and  manufactured  tobacco  substitutes;  "homogenized"  or 
"reconstituted" tobacco; tobacco extracts and essences: 
-Smoking tobacco, whether or not containing tobacco substitutes in any proportion: 
--In immediate packings of a net content not exceeding 500 g 
--Other 
 -Other: 
--"Homogenized" or "reconstituted" tobacco 
--Other: 
---Chewing tobacco and snuff 
---Other 
Essential  oils  (terpeneless  or  not),  including  concretes  and  absolutes;  resinoids;  extracted 
oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by 
enfleurage or maceration; terpenic by products of the deterpenation of essential oils; aqueous 
distillates and aqueous solutions of essential oils: 
-Other: 
--Terpenic by-products of the deterpenation of essential oils: 
--Extracted oleoresins 
--- Of liquorice and hops 
--- Other 
-- Other 
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: 
-Of a kind used in the food or drink industries: 
 --Of a kind used in the drink industries: 
 ---Preparations containing all flavouring agents characterizing a beverage: 
----Of an actual alcoholic strength by volume exceeding 0,5% 
 ----Other: 
-----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 
-----Other 

16 

 
 
  
 
 
CN Code 
(1) 

3501 
3501 10 
3501 10 10 
3501 10 50 
3501 10 90 
3501 90  
3501 90 90 
3823 

3823 11 00 
3823 12 00 
3823 13 00 
3823 19 
3823 19 10 
3823 19 30 
3823 19 90 
3823 70 00 

Description 
(2) 

Casein, caseinates and other casein derivatives; casein glues: 
-Casein: 
--For the manufacture of regenerated textile fibres 
--For industrial uses other than the manufacture of foodstuffs or fodder 
--Other 
-Other: 
--Other 
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: 
 -Industrial monocarboxylic fatty acids; acid oils from refining: 
--Stearic acid 
--Oleic acid 
--Tall oil fatty acids 
--Other: 
---Distilled fatty acids 
---Fatty acid distillate 
---Other 
-Industrial fatty alcohols 

17 

 
 
  
 
 
1. 

2. 

3. 

4. 

5. 

5.0 

FINANCIAL STATEMENT 

ENTR F4 

DATE: 26.11.2003 
APPROPRIATIONS: 

BUDGET HEADING: 
Chapter 10 – Article 100, Chapter 12 – Article 120 
TITLE: 
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 Latvia, of 
the other part, concerning the improvements of the trade arrangements for processed agricultural 
products provided for in Protocol 2 of the Europe Agreement between the European Community and 
Latvia 
LEGAL BASIS: 
Article 133, (2) and (4) 
AIMS: 
To apply newly negotiated autonomous measures based on the double profit agreement pending formal 
adoption of the agreement. 
FINANCIAL IMPLICATIONS 

12 MONTH 
PERIOD 

CURRENT 
FINANCIAL 
YEAR 
2003 
(EUR million) 
+ 1,0 M € 

FOLLOWING 
FINANCIAL 
YEAR 
2004 
(EUR million) 
+ 1,0 M € 

CHARGED TO THE EC BUDGET 

EXPENDITURE 
- 
(REFUNDS/INTERVENTIONS) 
- 
- 

NATIONAL AUTHORITIES 
OTHER 

(EUR million) 
+ 2,0 M € 

5.1  REVENUE 

-0,3 M € 

-0,15 M € 

-0,15M € 

OWN RESOURCES OF THE EC  

- 
(LEVIES/CUSTOMS DUTIES) 
NATIONAL 
- 

5.0.1  ESTIMATED EXPENDITURE 
5.1.1  ESTIMATED REVENUE 
5.2  METHOD OF CALCULATION: 

n+2 

n+3 

n+4 

n+5 

These financial implications have already been considered when the autonomous measures 
Reg. (EC) No. 1087 / 2003 (OJ L 163, 1.7.2003, p.19) were adopted. 
Calculation of loss of revenue arising 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 that country's imports to the EU in 1999 – 2001 and the exports to that country in average in 
1999 - 2001) 

6.0  CAN THE PROJECT BE FINANCED FROM APPROPRIATIONS ENTERED IN THE 

RELEVANT CHAPTER OF THE CURRENT BUDGET? 

6.1  CAN THE PROJECT BE FINANCED BY TRANSFER BETWEEN CHAPTERS OF 

THE CURRENT BUDGET? 

6.2  WILL A SUPPLEMENTARY BUDGET BE NECESSARY? 
6.3  WILL APPROPRIATIONS NEED TO BE ENTERED IN FUTURE BUDGETS? 
OBSERVATIONS: 

NO 

NO 
NO 
 NO 

18