Proposal for a Council Regulation adopting autonomous and transitional measures concerning the importation of certain processed agricultural products originating in Bulgaria and the exportation of certain processed agricultural products to Bulgaria
Date: 2004-04-21
Institutions: European Commission
Subjects: Bulgaria, agricultural product, customs duties, export, import, originating product, processed foodstuff, tariff quota

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 21.04.2004 
COM(2004)285 final 

2004/0088(ACC) 

. 

Proposal for a 

COUNCIL REGULATION 

adopting autonomous and transitional measures concerning the importation of certain 
processed agricultural products originating in Bulgaria and the exportation of certain 
processed agricultural products to Bulgaria 

. 

(presented by the Commission) 

EN 

   EN 

 
 
 
EXPLANATORY MEMORANDUM 

As  part  of  the  general  accession  process  and  the  Europe  Agreements,  Council  guidelines 
authorised,  in  October  2002,  the  Commission  to  enter  into  negotiations  with  the  associated 
CEECs with a view to improving the trade arrangement for processed agricultural products.  

Negotiations with the Republic of Bulgaria were initiated in December 2002 and concluded in 
February  2004.  It  is  scheduled  to  have  the  new  trade arrangements  entering into force on 1 
May  2004  or  on  1st  June  at  the  latest.  The  new  arrangements  will  amend  Protocol  3  to  the 
Europe Agreement with the Republic of Bulgaria, which establishes the trade regime applied 
to processed agricultural products.  

The new arrangements will introduce the immediate or progressive liberalisation of the duties 
for  certain  processed  agricultural  products.  For  certain  sensitive  processed  agricultural 
products, duty free quotas based on traditional trade will be introduced. For imports outside of 
these quotas, the duties will be reduced on a yearly basis.  

The Community concessions are granted subject to the adoption by the Republic of Bulgaria 
of reciprocal measures. In order to give effect to this agreement on the Community side, and 
whereas the procedure for adopting a decision to approve the new Adjusting Protocol will not 
be completed in time for it to enter into force on 1 May 2004, it is necessary to provide for the 
application  of  the  tariff  concessions  made  to  Bulgaria  on  an  autonomous  basis  as  from 
1 May 2004. 

This is the purpose of the enclosed Proposal for a Council Regulation adopting autonomous 
and transitional measures.  

2 

 
 
  
 
2004/0088(ACC) 

Proposal for a 

COUNCIL REGULATION 

adopting autonomous and transitional measures concerning the importation of certain 
processed agricultural products originating in Bulgaria and the exportation of certain 
processed agricultural products to Bulgaria 

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  establishing  the  European  Community  and  in  particular 
Article 133 thereof, 

Having regard to the proposal from the Commission, 

Whereas: 

(1) 

(2) 

(3) 

Protocol  3  to  the  Europe  Agreement  between  the  European  Communities  and 
Bulgaria,  approved  by  Decision  94/908/EC,  ECSC,  Euratom  of  the  Council  and  the 
Commission  of  19  December  1994  on  the  conclusion  of  the  Europe  Agreement 
establishing  an  association  between  the  European  Communities  and  their  Member 
States, of the one part, and the Republic of Bulgaria, of the other part1, lays down the 
trade  arrangements  for  the  processed  agricultural  products  which  are  listed  therein. 
Protocol  3  was  amended  by  the  Protocol  adjusting  trade  aspects  of  the  Europe 
Agreement between the European Communities and Bulgaria2, hereinafter “Adjusting 
Protocol”, approved by Council Decision 1999/278/EC3 and improved by Decision No 
2/2002 of the EU-Bulgaria Association Council.4 

A trade agreement has recently been concluded which amends the Adjusting Protocol. 
The  agreement  aims  to  improve  economic  convergence  in  preparation  for  the 
accession of Bulgaria to the European Union and is scheduled to enter into force not 
later than [1 May 2004].  

The  procedure  for  adopting  a  decision  to  amend  the  Adjusting  Protocol  will  not  be 
completed in time for it to enter into force on [1 May 2004]. It is therefore necessary 
to  provide  for  the  application  of  the  tariff  concessions  made  to  Bulgaria  on  an 
autonomous basis as from [1 May 2004]. 

(4) 

For the imports of certain processed agricultural products no duties should be applied. 
For certain other goods tariff quotas should be opened on a yearly basis.  

1 
2 
3 
4 

OJ L 358, 31.12.1994, p. 1. 
OJ L 112, 29.4.1999, p. 3. 
OJ L 112, 29.4.1999, p. 1. 
OJ L 18, 23.1.2003, p. 21. 

3 

 
 
  
 
                                                 
(5) 

(6) 

(7) 

(8) 

(9) 

On  processed  agricultural  products  covered  by  Protocol  3  but  not  listed  in  this 
regulation or for which the quotas opened by this Regulation are exhausted the trade 
provision laid down in Protocol 3 should continue to apply. 

Commission  Regulation  (EC)  1446/2002  of  8  August  2002  on  the  suspension  and 
opening  of  tariff  quotas  applicable  to  the  importation  into  the  Community  of  certain 
processed agricultural products originating in Bulgaria and amending Regulation (EC) 
No 1477/20005 opened annual tariff quotas for imports into the Community of certain 
processed  agricultural  products  originating  in  Bulgaria.  Only  quantities  for  the  tariff 
quota with Order No 09.5463, 09.5487 and Order No 095479 should continue to apply 
for the year 2004. 

Processed agricultural products not covered by Annex I to the Treaty and exported to 
Bulgaria should 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 
amount of such refunds6. 

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  Code7  provides  for  a  system  for  managing  tariff  quotas.  The 
tariff  quotas  opened  by  this  Regulation  should  be  managed  by  the  Community 
authorities and the Member States in accordance with that system. 

The measures necessary for the implementation of this Regulation should be adopted 
in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the 
procedures for the exercise of implementing powers conferred on the Commission.8 

HAS ADOPTED THIS REGULATION: 

From [1 May 2004], the customs duties set out in Annex I are applicable to the importation of 
the goods originating in Bulgaria listed in that Annex.  

Article 1 

5 
6 

7 

8 

OJ L 213, 9.8.2002, p. 3. 
OJ  L  177,  15.7.2000,  p.  1.  Regulation  as  last  amended  by  Regulation  (EC)  No  307/2004 
(OJ L 52, 21.2.2004, p. 35). 
OJ  L  253,  11.10.1993,  p.  1.  Regulation  as  last  amended  by  Regulation  (EC)  No  2286/2003 
(OJ L 343, 31.12.2003, p. 1). 
OJ L 184, 17.7.1999, p. 23. 

4 

 
 
  
 
                                                 
Article 2 

1. 

2. 

The Community  tariff  quotas  for duty free imports of goods originating  in Bulgaria, 
set out in Annex II shall be opened annually from 1 January to 31 December. For the 
year 2004, they shall be open from [1 May to 31 December 2004]. The volumes for 
the year 2004 shall be reduced on a pro rata basis according to the period, based on 
whole months, already elapsed, except for tariff quotas under Order No 09.5463, No 
09.5487 and No 09.5479.  

The  quantities  for  the  tariff  quotas  under  Order  No  09.5463,  No  09.5487  and  No 
09.5479  opened  under  Regulation  (EC)  No.  1446/2002,  and  put  in  free  circulation 
from  1  January  to  [30  April  2004],  shall  be  fully  counted  against  the  quantities 
provided in the corresponding tariff quotas set out in Annex II. 

Processed agricultural products listed in Annex III to this Regulation which are exported to 
Bulgaria shall not be eligible for export refunds under Regulation (EC) No 1520/2000. 

Article 3 

For processed agricultural products which are not covered by Annex I or for which the quotas 
referred to in Annex II are exhausted, the provisions laid down in Protocol 3 shall apply. 

Article 4 

Article 5 

The  Commission  may  suspend  the  measures  provided  for  in  Articles  1,  2  and  3  in  case  of 
non-application  of  the  reciprocal  preferences  agreed  by  Bulgaria,  in  accordance  with  the 
procedure referred to in Article 7(2). 

Article 6 

The  tariff  quotas  referred  to  in  Annex  II  to  this  Regulation  shall  be  managed  by 
the  Commission  in  accordance  with  Articles  308a,  308b  and  308c  of  Regulation  (EEC) 
No 2454/93. 

Article 7 

1. 

3. 

The  Commission  shall  be  assisted  by  the  Committee  referred  to  in  Article  16  of 
Council Regulation (EC) No 3448/939, hereinafter referred to as “the Committee”  

Where reference is made to this paragraph, Articles 4 and 7 of Decision 1999/468/EC 
shall apply. The period laid down in Article 4(3) of Decision 1999/468/EC shall be 
set at one month. 

9 

OJ L 318, 20.12.1993, p. 18. 

5 

 
 
  
 
                                                 
Article 8 

This Regulation shall enter into force on the third day following that of its publication in the 
Official Journal of the European Union.  

It shall apply as from [1 May 2004]. 

This Regulation shall be binding in its entirely and directly applicable in all Member States. 

Done at Brussels, 

For the Council 
The President   

6 

 
 
  
 
 
 
CN Code 

(1) 

0403 

Duties on imports into the Community of goods originating in Bulgaria 

Annex I 

Description 

(2) 

Duty 

From 1.5 to 
31.12.2004 

From 1.1. to 
31.12.2005 

From 1.1. to 
31.12.2006 

From 1.1. 2007 
onward 

Buttermilk,  curdled  milk  and  cream,  yoghurt, 
kephir  and  other  fermented  or  acidified  milk  and 
cream,  whether  or  not  concentrated  or  containing 
added  sugar  or  other  sweetening  matter  or 
flavoured or containing added fruit, nuts or cocoa: 

0403 10 

-Yoghurt: 

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

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

0403 10 51 

----Not exceeding 1,5% 

0%+64.1€/100kg 

0403 10 53 

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

0%+87.9€/100kg 

0403 10 59 

----Exceeding 27% 

0%+113.9€/100kg

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

0403 10 91 

----Not exceeding 3% 

0%+8.3€/100kg 

0403 10 93 

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

0%+11.4€/100kg 

0403 10 99 

----Exceeding 6% 

0%+17.9€/100kg 

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% 

0%+64.1€/100kg 

0403 90 73 

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

0%+87.9€/100kg 

0403 90 79 

----Exceeding 27% 

0%+113.9€/100kg

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

0403 90 91 

----Not exceeding 3% 

0%+8.3€/100kg 

0403 90 93 

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

0%+11.4€/100kg 

0403 90 99 

----Exceeding 6% 

0%+17.9€/100kg 

0405 

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

7 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

(1) 

Description 

(2) 

Duty 

From 1.5 to 
31.12.2004 

From 1.1. to 
31.12.2005 

From 1.1. to 
31.12.2006 

From 1.1. 2007 
onward 

0405 20 

-Dairy spreads: 

0405 20 10 

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

0509 00 

Natural sponges of animal origin: 

0509 00 90 

-Other 

0710 

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

0710 40 00 

-Sweet corn 

0711 

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

0711 90 

-Other vegetables; mixtures of vegetables: 

 --Vegetables: 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0711 90 30 

---Sweet corn 

0 

0 

0 

0 

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 13 00 

--Of hops 

1302 20 

-Pectic substances, pectinates and pectates: 

1302 20 10 

--Dry 

1302 20 90 

--Other 

1505 

Wool  grease  and 
therefrom (including lanolin): 

fatty 

substances  derived 

1505 00 10 

-Wool grease, crude 

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 
1516: 

1517 10 

-Margarine, excluding liquid margarine: 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

1517 10 10 

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

0%+19.1€/100kg  0%+12.7€/100kg  0%+6.3€/100kg 

0 

8 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

(1) 

Description 

(2) 

1517 90 

-Other: 

Duty 

From 1.5 to 
31.12.2004 

From 1.1. to 
31.12.2005 

From 1.1. to 
31.12.2006 

From 1.1. 2007 
onward 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

1517 90 10 

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

0%+19.1€/100kg 

 --Other: 

1517 90 93 

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

1.9% 

1518 00 

boiled, 

oxidized, 

Animal  or  vegetable  fats  and  oils  and  their 
dehydrated, 
fractions, 
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: 

1518 00 10 

-Linoxyn 

1518 00 91 

boiled, 

--Animal  or  vegetable  fats  and  oils  and  their
dehydrated, 
fractions, 
sulphurized,  blown,  polymerized  by  heat 
in 
vacuum  or  in  inert  gas  or  otherwise  chemically 
modified, excluding those of heading 1516 

oxidized, 

 --Other: 

1518 00 95 

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

1518 00 99 

---Other 

1521 

Vegetable  waxes 
beeswax,  other 
whether or not refined or coloured: 

triglycerides), 
insect  waxes  and  spermaceti, 

(other 

than 

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 

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: 

0 

0 

0 

0 

0 

0 

9 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

(1) 

Description 

(2) 

Duty 

From 1.5 to 
31.12.2004 

From 1.1. to 
31.12.2005 

From 1.1. to 
31.12.2006 

From 1.1. 2007 
onward 

1702 50 00 

-Chemically pure fructose 

1702 90 

-Other, including invert sugar and other sugar and 
sugar syrup blends containing in the dry state 50% 
by weight of fructose: 

1702 90 10 

--Chemically pure maltose 

1704 

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

1704 10 

-Chewing gum, whether or not sugar-coated: 

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

1704 10 11 

---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, 
packings of a net content of 1 kg or more 

including  marzipan, 

in 

immediate 

1704 90 55 

---Throat pastilles and cough drops 

1704 90 61 

---Sugar coated (panned) goods 

 ---Other: 

1704 90 65 

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

1704 90 71 

----Boiled sweets whether or not filled 

1704 90 75 

----Toffees, caramels and similar sweets 

 ----Other: 

10 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

(1) 

Description 

(2) 

Duty 

From 1.5 to 
31.12.2004 

From 1.1. to 
31.12.2005 

From 1.1. to 
31.12.2006 

From 1.1. 2007 
onward 

1704 90 81 

-----Compressed tablets 

Ex  1704  90 
99  

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

(Code 
taric 
1704  90  99 
10) 

1806 

Chocolate  and  other  food  preparations  containing 
cocoa: 

1806 10 

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

1806 10 20 

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

1806 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 20 

-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: 

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 

Ex  1806  20 
80 

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

(Code 
taric 
1806  20  80 
10) 

Ex  1806  20 
95 

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

(Code 
taric 
1806  20  95 
10) 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

11 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

(1) 

Description 

(2) 

 -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 

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

1806 90 60 

--Spreads containing cocoa 

1806 90 70 

--Preparations  containing  cocoa 
beverages 

for  making 

Ex  1806  90 
90 

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

(Code 
taric 
1806  90  90 
11  and  1806 
90 90 91) 

1901 

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: 

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 1905 

12 

Duty 

From 1.5 to 
31.12.2004 

From 1.1. to 
31.12.2005 

From 1.1. to 
31.12.2006 

From 1.1. 2007 
onward 

(*) 

(*) 

(*) 

(*) 

(*) 

(*) 

(*) 

(*) 

(*) 

(*) 

(*) 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

(1) 

Description 

(2) 

Duty 

From 1.5 to 
31.12.2004 

From 1.1. to 
31.12.2005 

From 1.1. to 
31.12.2006 

From 1.1. 2007 
onward 

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 
invert  sugar)  or 
fat,  5%  sucrose  (including 
isoglucose,  5%  glucose  or  starch,  excluding  food 
preparations in powder form of goods of headings 
0401 to 0404 

1902 

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

 -Uncooked  pasta,  not  stuffed  or  otherwise 
prepared: 

1902 11 00 

--Containing eggs 

1902 19 

--Other: 

1902 19 10 

---Containing no common wheat flour or meal 

1902 19 90 

---Other 

1902 20 

-Stuffed pasta, whether or not cooked or otherwise 
prepared: 

 --Other: 

1902 20 91 

---Cooked 

1902 20 99 

---Other 

1902 30 

-Other pasta: 

1902 30 10 

--Dried 

1902 30 90 

--Other 

1902 40 

-Couscous: 

1902 40 10 

--Unprepared 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

13 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

(1) 

Description 

(2) 

Duty 

From 1.5 to 
31.12.2004 

From 1.1. to 
31.12.2005 

From 1.1. to 
31.12.2006 

From 1.1. 2007 
onward 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

1902 40 90 

--Other 

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, 
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: 

1904 10 

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

1904 10 10 

--Obtained from maize 

1904 10 30 

--Obtained from rice 

1904 10 90 

--Other 

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 

 --Other: 

1904 20 91 

---Obtained from maize 

1904 20 95 

---Obtained from rice 

1904 20 99 

---Other 

1904 30 00 

 - Bulgur wheat 

1904 90 

-Other: 

1904 90 10 

--Rice 

1904 90 80 

--Other 

1905 

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

containing 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

14 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

(1) 

Description 

(2) 

1905 10 00 

-Crispbread 

1905 20 

-Gingerbread and the like: 

1905 20 10 

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

1905 20 30 

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

1905 20 90 

--Containing  by  weight  50%  or  more  of  sucrose 
(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 

----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: 

1905 32 05 

---- with a water content exceeding 10% by weight

 ---Other 

 ----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: 

1905 32 91 

-----Salted, whether or not filled 

Duty 

From 1.5 to 
31.12.2004 

From 1.1. to 
31.12.2005 

From 1.1. to 
31.12.2006 

From 1.1. 2007 
onward 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

15 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

(1) 

Description 

(2) 

Duty 

From 1.5 to 
31.12.2004 

From 1.1. to 
31.12.2005 

From 1.1. to 
31.12.2006 

From 1.1. 2007 
onward 

1905 32 99 

-----Other 

1905 40 

-Rusks, toasted bread and similar toasted products:

1905 40 10 

--Rusks 

1905 40 90 

--Other 

1905 90 

-Other: 

1905 90 10 

--Matzos 

1905 90 20 

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

 --Other: 

1905 90 30 

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

1905 90 45 

---Biscuits 

1905 90 55 

---Extruded  or  expanded  products,  savoury  or 
salted 

 ---Other: 

1905 90 60 

----With added sweetening matter 

2001 

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

2001 90 

-Other: 

2001 90 30 

--Sweet corn (Zea mays var. saccharata) 

2001 90 40 

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

2001 90 60 

--Palm hearts 

2004 

Other  vegetables  prepared  or  preserved  otherwise 
than  by  vinegar  or  acetic  acid,  frozen,  other  than 
products of heading 2006: 

2004 10 

-Potatoes: 

 --Other: 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

2004 10 91 

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

0 

0 

0 

0 

16 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

(1) 

Description 

(2) 

Duty 

From 1.5 to 
31.12.2004 

From 1.1. to 
31.12.2005 

From 1.1. to 
31.12.2006 

From 1.1. 2007 
onward 

2004 90 

-Other vegetables and mixtures of vegetables: 

2004 90 10 

--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 2006: 

2005 20 

-Potatoes: 

2005 20 10 

--In the form of flour, meal or flakes 

2005 80 00 

-Sweet corn(Zea mays var. saccharata) 

2008 

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: 

2008 11 

--Groundnuts: 

2008 11 10 

---Peanut butter 

2008 91 00 

--Palm hearts 

2008 99 

--Other: 

2008 99 85 

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

2008 99 91 

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

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

2101 

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

chicory 

roasted 

 -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 and concentrates: 

2101 11 11 

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

0 

0 

0 

0 

17 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

(1) 

Description 

(2) 

Duty 

From 1.5 to 
31.12.2004 

From 1.1. to 
31.12.2005 

From 1.1. to 
31.12.2006 

From 1.1. 2007 
onward 

2101 11 19 

---Other 

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 or concentrates or with a basis of 
tea or maté: 

2101 20 20 

--Extracts, essences or concentrates 

 --Preparations: 

2101 20 98 

---Other 

2101 30 

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

 --Roasted  chicory  and  other 
substitutes: 

roasted  coffee 

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 3002); prepared baking powders: 

2102 10 

-Active yeasts: 

2102 10 10 

--Culture yeast 

 --Baker's yeast: 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

18 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

(1) 

Description 

(2) 

Duty 

From 1.5 to 
31.12.2004 

From 1.1. to 
31.12.2005 

From 1.1. to 
31.12.2006 

From 1.1. 2007 
onward 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

2102 10 90 

--Other 

2102 20 

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

 --Inactive yeasts: 

2102 20 11 

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

2102 20 19 

---Other 

2102 30 00 

-Prepared baking powders 

2103 

and 

preparations 

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

2103 10 00 

-Soya sauce 

0 

0 

0 

0 

0 

2103 20 00 

-Tomato ketchup and other tomato sauces 

2.5% 

2103 30 

-Mustard flour and meal and prepared mustard: 

2103 30 90 

--Prepared mustard 

2103 90 

-Other: 

2103 90 90 

--Other 

2104 

Soups  and  broths  and  preparations 
homogenised composite food preparations: 

therefor; 

2104 10 

-Soups and broths and preparation therefor: 

2104 10 10 

--Dried 

2104 10 90 

--Other 

0 

0 

3% 

3% 

2104 20 00 

-Homogenised composite food preparations 

3.6% 

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 

0%+13.5€/100kg 
Max 17.4% 
+8.4€/100kg 

19 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

(1) 

Description 

(2) 

 -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 
substances: 

concentrates 

and 

textured  protein 

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 

2106 90 20 

--Compound  alcoholic  preparations,  other  than 
those  based  on  odoriferous  substances,  of  a  kind 
used for the manufacture of beverages 

 --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 

2202 

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: 

2202 10 00 

-Waters  including  mineral  waters  and  aerated 
waters, containing added sugar or other sweetening 
matter or flavoured 

Duty 

From 1.5 to 
31.12.2004 

From 1.1. to 
31.12.2005 

From 1.1. to 
31.12.2006 

From 1.1. 2007 
onward 

0%+25.9€/100kg 
Max16.2% 
+6.3€/100kg 

0%+36.4€/100kg 
Max16% + 
6.2€/100kg 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

20 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

(1) 

Description 

(2) 

Duty 

From 1.5 to 
31.12.2004 

From 1.1. to 
31.12.2005 

From 1.1. to 
31.12.2006 

From 1.1. 2007 
onward 

0 

0 

0 

0 

2202 90 

-Other: 

2202 90 10 

--Not  containing  products  of  headings  0401  to 
0404  or  fat  obtained  from  products  of  headings 
0401 to 0404  

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 90 

-Other: 

2205 90 10 

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

2403 

Other  manufactured  tobacco  and  manufactured 
"homogenized" 
tobacco 
or 
"reconstituted" 
tobacco  extracts  and 
essences: 

substitues; 

tobacco; 

0 

0 

0 

0 

0 

0 

2403 10 

-Smoking  tobacco,  whether  or  not  containing 
tobacco substitutes in any proportion: 

2403 10 10 

--In  immediate  packings  of  a  net  content  not 
exceeding 500 g 

50.5% 

33.7% 

16.8% 

2403 10 90 

--Other 

 -Other: 

50.5% 

33.7% 

16.8% 

2403 91 00 

--"Homogenized" or "reconstituted" tobacco 

11.1% 

7.4% 

3.7% 

2403 99 

--Other: 

2403 99 10 

---Chewing tobacco and snuff 

2403 99 90 

---Other 

3301 

including 
Essential  oils  (terpeneless  or  not), 
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: 

3301 90 

-Other: 

28% 

11.1% 

18.7% 

7.4% 

9.3% 

3.7% 

3301 90 10 

--Terpenic  by-products  of  the  deterpenation  of 
essential oils 

0 

0 

0 

0 

--Extracted oleoresins: 

21 

0 

0 

0 

0 

0 

0 

0 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

(1) 

Description 

(2) 

Duty 

From 1.5 to 
31.12.2004 

From 1.1. to 
31.12.2005 

From 1.1. to 
31.12.2006 

From 1.1. 2007 
onward 

3301 90 90 

-- Other 

0 

0 

0 

0 

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 kind used in the drink industries: 

 ---Preparations  containing  all  flavouring  agents 
characterising a beverage: 

 ----Other: 

3302 10 21 

-----Containing  no  milkfats,  sucrose,  isoglucose, 
glucose,  or  starch  or  containing,  by  weight,  less 
than  1,5%  milkfat,  5%sucrose  or  isoglucose,  5% 
glucose or starch 

3302 10 29 

-----Other 

0 

0 

0 

0 

0 

0 

0 

0 

(*) Trade provision laid down in Protocol 3 should continue to apply 

22 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Annex II 

Duty Free Quotas of imports into the Community of Goods originating 
in Bulgaria 

Order N° 

CN Code 

Description 

Annual tariff 
quotas  

Yearly increase 
from 2005 on  

(tons) 

(tons) 

(1) 

(2) 

(3) 

09.5920 

ex 0405 

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

(4) 

200 

(5) 

20 

0405 20 

-Dairy spreads: 

0405 20 30 

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

09.5921 

ex 1704 

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

100 

10 

1704 90 

-Other: 

ex 1704 90 99  

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

(TARIC  Code 
1704 90 99 90) 

09.5922 

ex 1806 

Chocolate and other food preparations containing cocoa: 

50 

5 

1806 10 

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

1806 10 90 

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

1806 20 

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

ex 1806 20 80  

---Chocolate  flavour  coating  (containing  70  %  or  more  by  weight  of 
sucrose (including invert sugar expressed as sucrose)) 

(TARIC 
1806 20 80 90) 

code 

ex 1806 20 95 

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

(TARIC  Code 
1806 20 95 90) 

23 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
09.5923  Ex 1806 

Chocolate and other food preparations containing cocoa: 

50 

5 

ex 1806 90  

-Other: 

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

ex  1806  90  90 
Code 
(TARIC 
1806  90  90  19 
and  1806  90  90 
99)  

09.5463  Ex 1806 

Chocolate and other food preparations containing cocoa: 

704* 

- 

90 

1806  31  00  to  ex 
1806 
90 
(Taric  code  1806 
90  90  11  and 
1806 90 90 91) 

09.5924  ex 1901 

-  Other  Chocolate  and  other  food  preparations  containing  cocoa 
(excluding  products  containing  70  %  or  more  by  weight  of  sucrose 
(including invert sugar expressed as sucrose))  

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: 

100 

10 

1901 90 99 

---Other 

09.5925  ex 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: 

200 

20 

1905 90 

-Other: 

1905 90 90 

----Other 

09.5487  2103 20 00 

Tomato ketchup and other tomato sauces 

09.5479  2105 00 

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

09.5926 

ex 2106 

Food preparations not elsewhere specified or included: 

2 600** 

116** 

500 

- 

- 

50 

2106 90 

- Other: 

2106 90 98 

---Other 

09.5927  ex 2202 

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 
No 2009: 

2000 

500 

2202 90 

-Other: 

 --Other,  containing  by  weight  of  fat  obtained  from  the  products  of 
heading Nos 0401 to 0404: 

2202 90 91 

---Less than 0.2% 

2202 90 95 

---0.2% or more but less than 2% 

2202 90 99 

---2% or more 

24 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
09.5928  2905 

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

100 

10 

 -Other polyhydric alcohols: 

2905 43 00 

--Mannitol 

2905 44 

--D-glucitol (sorbitol): 

 ---In aqueous solution: 

2905 44 11 

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

2905 44 19 

----Other 

 ---Other: 

2905 44 91 

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

2905 44 99 

----Other 

09.5929  3505 

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

2000 

500 

3505 10 

-Dextrins and other modified starches: 

3505 10 10 

--Dextrins 

 --Other modified starches: 

3505 10 90 

---Other 

09.5930  3505 

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

100 

10 

3505 20 

-Glues: 

3505 20 10 

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

3505 20 30 

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

3505 20 50 

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

3505 20 90 

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

09.5931  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: 

500 

50 

3809 10 

-With a basis of amylaceouos substances: 

3809 10 10 

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

25 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3809 10 30 

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

3809 10 50 

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

3809 10 90 

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

09.5934 

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: 

100 

10 

3824 60 

-Sorbitol other than that of subheading 2905 44: 

 --in aqueous solution: 

3824 60 11 

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

3824 60 19 

---Other 

 --Other: 

3824 60 91 

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

3824 60 99 

---Other 

* Quotas opened only for 2004. The duties will be 0 from 1st January 2005 onward. 

**  Quotas  opened  only  for  2004.  For  quantities  in  excess  of  quota,  the  duty  set  out  in  annex  I  will  apply.  The  duties  will  be  0  from  1st
January 2005 onward. 

26 

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Processed Agricultural Products, of which exports are not eligible for export refunds 

Annex III 

CN Code 

(1) 

Description 

(2) 

0403 

Buttermilk,  curdled  milk  and  cream,  yogurt,  kephir  and  other  fermented  or  acidified  milk  and  cream,  whether  or  not 
concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa: 

0403 10 

-Yoghurt: 

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

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

0403 10 51 

----Not exceeding 1,5% 

0403 10 53 

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

0403 10 59 

----Exceeding 27% 

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

0403 10 91 

----Not exceeding 3% 

0403 10 93 

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

0403 10 99 

----Exceeding 6% 

0403 90 

-Other: 

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

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

0403 90 71 

----Not exceeding 1,5% 

0403 90 73 

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

0403 90 79 

----Exceeding 27% 

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

0403 90 91 

----Not exceeding 3% 

0403 90 93 

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

0403 90 99 

----Exceeding 6% 

0405 

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

0405 20 

-Dairy spreads: 

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% 

0710 

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

27 

 
 
  
 
0710 40 00 

-Sweet corn 

0711 

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

0711 90 

-Other vegetables; mixtures of vegetables: 

 --Vegetables: 

0711 90 30 

---Sweet corn 

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 1516: 

1517 10 

-Margarine, excluding liquid margarine: 

1517 10 10 

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

1517 90 

-Other: 

1517 90 10 

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

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 

-Chemically pure fructose 

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 30 

--White chocolate 

 --Other: 

1704 90 51 

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

1704 90 55 

---Throat pastilles and cough drops 

1704 90 61 

---Sugar coated (panned) goods 

 ---Other: 

1704 90 65 

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

1704 90 71 

----Boiled sweets whether or not filled 

1704 90 75 

----Toffees, caramels and similar sweets 

28 

 
 
  
 
 ----Other: 

1704 90 81 

-----Compressed tablets 

1704 90 99 

-----Other 

1806 

Chocolate and other food preparations containing cocoa: 

1806 10 

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

1806 10 15 

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

1806 10 20 

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

1806 10 30 

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

1806 10 90 

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

1806 20 

-Other  preparations  in  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: 

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 

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: 

29 

 
 
  
 
1806 90 31 

----Filled 

1806 90 39 

----Not filled 

1806 90 50 

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

1806 90 60 

--Spreads containing cocoa 

1806 90 70 

--Preparations containing cocoa for making beverages 

1806 90 90 

--Other 

1901 

Malt  extract;  food  preparations  of  flour,  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: 

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 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 99 

---Other 

1902 

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

 -Uncooked pasta, not stuffed or otherwise prepared: 

1902 11 00 

--Containing eggs 

1902 19 

--Other: 

1902 19 10 

---Containing no common wheat flour or meal 

1902 19 90 

---Other 

1902 20 

-Stuffed pasta, whether or not cooked or otherwise prepared: 

 --Other: 

1902 20 91 

---Cooked 

1902 20 99 

---Other 

1902 30 

-Other pasta: 

1902 30 10 

--Dried 

1902 30 90 

--Other 

30 

 
 
  
 
1902 40 

-Couscous: 

1902 40 10 

--Unprepared 

1902 40 90 

--Other 

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, 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: 

1904 10 

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

1904 10 10 

--Obtained from maize 

1904 10 30 

--Obtained from rice 

1904 10 90 

--Other 

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 

 --Other: 

1904 20 91 

---Obtained from maize 

1904 20 95 

---Obtained from rice 

1904 20 99 

---Other 

1904 30 00 

- Bulgur wheat 

1904 90 

-Other: 

1904 90 10 

--Rice 

1904 90 80 

--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: 

1905 20 10 

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

1905 20 30 

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

1905 20 90 

--Containing by weight 50% or more of sucrose (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 

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

31 

 
 
  
 
 
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: 

1905 3205 

--- With a water content exceeding 10% by weight 

 --- Other 

 ----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: 

1905 32 91 

-----Salted, whether or not filled 

1905 32 99 

-----Other 

1905 40 

-Rusks, toasted bread and similar toasted products: 

1905 40 10 

--Rusks 

1905 40 90 

--Other 

1905 90 

-Other: 

1905 90 10 

--Matzos 

1905 90 20 

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

 --Other: 

1905 90 30 

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

1905 90 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, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: 

32 

 
 
  
 
 
2001 90 

-Other: 

2001 90 30 

--Sweet corn (Zea mays var. saccharata) 

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 
2006 

2004 10 

-Potatoes: 

 --Other: 

2004 10 91 

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

2004 90 

-Other vegetables and mixtures of vegetables: 

2004 90 10 

--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 
2006 

2005 20 

-Potatoes: 

2005 20 10 

--In the form of flour, meal or flakes 

2005 80 00 

-Sweet corn(Zea mays var. saccharata) 

2008 

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: 

2008 99 85 

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

2008 99 91 

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

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: 

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 

2101 30 

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

 --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 

2102 

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared 
baking powders: 

2102 10 

-Active yeasts: 

2102 10 31 

---Dried 

33 

 
 
  
 
2102 10 39 

---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 90 

-Other: 

2106 90 10 

-- Cheese fondues 

2106 90 20 

--Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture 
of beverages 

 --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 

2202 

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: 

2202 10 00 

-Waters including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured 

2202 90 

-Other: 

2202 90 10 

--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: 

2202 90 91 

---Less than 0.2% 

2202 90 95 

---0.2% or more but less than 2% 

2202 90 99 

---2% or more 

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 

2205 90 

-Other: 

2205 90 10 

--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 

34 

 
 
  
 
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 

---Cognac 

2208 20 14 

---Armagnac 

2208 20 26 

---Grappa 

2208 20 27 

---Brandy de Jerez 

2208 20 29 

---Other 

 --In containers holding more than 2 litres: 

2208 20 40 

---Raw distillate 

 ---Other: 

2208 20 62 

----Cognac 

2208 20 64 

----Armagnac 

2208 20 86 

----Grappa 

2208 20 87 

----Brandy de Jerez 

2208 20 89 

----Other 

2208 30 

-Whiskies: 

 --Scotch whisky: 

 ---Malt whisky, in containers holding: 

2208 30 32 

----2 litres or less 

2208 30 38 

----More than 2 litres 

 ---Blended whisky, in containers holding: 

2208 30 52 

----2 litres or less 

2208 30 58 

----More than 2 litres 

 ---Other, in containers holding: 

2208 30 72 

----2 litres or less 

2208 30 78 

----More than 2 litres 

 --Other in containers holding: 

2208 30 82 

---2 litres or less 

2208 30 88 

---More than 2 litres 

35 

 
 
  
 
2208 50 

-Gin and Geneva: 

 --Gin, in containers holding: 

2208 50 11 

---2 litres or less 

2208 50 19 

---More than 2 litres 

 --Geneva, in containers holding: 

2208 50 91 

---2 litres or less 

2208 50 99 

---More than 2 litres 

2208 60 

-Vodka: 

 --Of an alcoholic strength by volume of 45.4% vol or less in containers holding: 

2208 60 11 

---2 litres or less 

2208 60 19 

---More than 2 litres 

 --Of an alcoholic strength by volume of more than 45.4% vol in containers holding: 

2208 60 91 

---2 litres or less 

2208 60 99 

---More than 2 litres 

2208 70 

-Liqueurs and cordials: 

2208 70 10 

--In containers holding 2 litres or less 

2208 70 90 

--In containers holding more than 2 litres 

2208 90 

-Other: 

 ---2 litres or less: 

2208 90 41 

----Ouzo 

 ----Other: 

 -----Spirits (excluding liqueurs): 

 ------Distilled from fruit: 

2208 90 45 

-------Calvados 

2208 90 48 

-------Other 

 ------Other: 

2208 90 52 

-------Corn 

2208 90 54 

------- Tequila 

2208 90 56 

-------Other 

2208 90 69 

-----Other spirituous beverages 

 ---More than 2 litres: 

36 

 
 
  
 
 ----Spirits (excluding liqueurs): 

2208 90 71 

-----Distilled from fruit 

2208 90 75 

----- Tequila 

2208 90 77 

-----Other 

2208 90 78 

----Other spirituous beverages 

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: 

2905 44 11 

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

2905 44 19 

----Other 

 ---Other: 

2905 44 91 

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

2905 44 99 

----Other 

3302 

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

3302 10 

-Of a kind used in the food or drink industries: 

 --Of a kind used in the drink industries: 

 ---Preparations containing all flavouring agents characterizing a beverage: 

3302 10 29 

-----Other 

3502 

Albumins  (including  concentrates  of  two  or  more  whey  proteins,  containing  weight  more  than  80%  whey  proteins, 
calculated on the dry matter), albuminates and other albumin derivatives: 

-Egg albumin 

3502 11 

-- Dried 

3502 11 90 

--- Other  

3502 19 90 

--- Other 

3505 

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

3505 10 

-Dextrins and other modified starches: 

3505 10 10 

-- Dextrins 

37 

 
 
  
 
 
-- Other modified starches 

3505 10 50 

--- Starches, esterified or etherified 

3505 10 90 

--- Other 

3505 20 

- Glues 

3505 20 10 

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

3505 20 30 

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

3505 20 50 

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

3505 20 90 

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

3809 

Finishing  agents,  dye  carriers  to  accelerate  the  dyeing  or  fixing  of  dyestuffs  and  other  products  and  preparations  (for 
example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or 
included: 

3809 10 

-With a basis of amylaceouos substances: 

3809 10 10 

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

3809 10 30 

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

3809 10 50 

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

3809 10 90 

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

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: 

3824 60 

-Sorbitol other than that of subheading 2905 44: 

--in aqueous solution: 

3824 60 11 

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

---Other 

3824 60 19 

--Other: 

3824 60 91 

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

3824 60 99 

---Other 

38 

 
 
  
 
 
 
 
1. 

2. 

3. 

4. 

5. 

5.0 

5.1 

5.0.1 
5.1.1 
5.2 

6.0 

6.1 

FINANCIAL STATEMENT 

DATE: 23.02.2004 
APPROPRIATIONS: 

BUDGET HEADING: 
Chapter 10 – Article 100, Chapter 12 - Article 120 
TITLE: 
Proposal for a Council Regulation adopting autonomous and transitional measures concerning the importation of 
certain processed agricultural products originating in Bulgaria and the exportation of certain processed 
agricultural products to Bulgaria 
LEGAL BASIS: 
Article 133, paragraph 2 and 4 
AIMS OF PROJECT: 
To apply newly negotiated autonomous measures based on the double profit agreement pending formal adoption 
of the agreement. 
FINANCIAL IMPLICATIONS 

PERIOD OF 12 
MONTHS 

CURRENT 
FINANCIAL 
YEAR 
2004 
(EUR million) 
+0.86 M€ 

FOLLOWING 
FINANCIAL YEAR 
2005 
(EUR million) 

+1.3 M€ 

EXPENDITURE 
- 

CHARGED TO EC BUDGET 

(REFUNDS/INTERVENTION) 

(EUR million ) 

+ 1.3 M€ 

NATIONAL ADMINISTRATION 
OTHER  

- 
- 
REVENUE 
- 

OWN RESOURCES OF THE EC 

(LEVIES/CUSTOMS DUTIES) 

- 

NATIONAL 

-0.19 M€ 

-0.13M€ 

-0.19 M€ 

n+3 

n+4 

n+5 

ESTIMATED EXPENDITURE 
ESTIMATED REVENUE 
METHOD OF CALCULATION:  
Based on average imports and exports during 2000-2002, the calculation of loss of revenues through abolition of 
customs duties is ca. 0.19 Mio€ (including collection costs), the yearly savings on export refunds amount to ca. 
1.3 Mio€. 

2006 
+ 1.3 M€ 
-0.19 M€ 

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? 
WILL FUTURE BUDGET APPROPRIATIONS BE NECESSARY? 

NO 

NO 
NO 
NO 

6.2 
6.3 
OBSERVATIONS: --- 

39