Amended Proposal for a Council Regulation applying a scheme of generalised tariff preferences
Date: 2005-02-10
Institutions: European Commission
Subjects: CCT duties, common commercial policy, developing countries, generalised preferences

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 10.2.2005 
COM(2005) 43 final 

2004/0242 (CNS) 

COMMUNICATION FROM THE COMMISSION 

Concerning amendment of the Commission's proposal for a Council Regulation 
applying a scheme of generalised tariff preferences for the period 
1 July 2005 to 31 December 2008  

Amended Proposal for a 

COUNCIL REGULATION 

applying a scheme of generalised tariff preferences 

(presented by the Commission) 

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COMMUNICATION FROM THE COMMISSION 

Concerning amendment of the Commission's proposal for a Council Regulation 
applying a scheme of generalised tariff preferences for the period 
1 July 2005 to 31 December 2008 

As  a  consequence  of  the  tsunami  of  26  December  2004,  several  Asian  countries  are  facing 
problems which are particularly serious. The international community has acknowledged this 
by  agreeing  on  a  number  of  programs  and  actions  providing  special  assistance  to  these 
countries.  The  European  Community  is  called  upon  to  join  these  efforts.  One  measure  that 
would  seem  appropriate  in  this  context  is  to  speed  up  the  entry  into  force  of  the  Council 
regulation applying a new scheme of generalised tariff preferences. This new regime provides 
for better market access for all developing countries including the tsunami-hit countries. They 
benefit  from  the  new  regulation  through  the  reinsertion  of  tariff  preferences  for  several  of 
their products as well as inclusion of new products in the GSP. Sri Lanka will also benefit by 
inclusion  in  the  special  incentive  arrangement  for  sustainable  development  and  good 
governance.  The  entry  into  force  of  the  regulation  should  therefore  be  advanced  to  1  April 
2005.  The  procedure  for  the  special  incentive  arrangement  for  sustainable  development  and 
good governance has been changed accordingly by provisionally incorporating the countries 
that  already  qualify  for  the  arrangement.  These  beneficiary  countries,  like  any  other 
developing  countries,  shall  submit  a  request  for  a  definitive  selection  as  beneficiary  by  31 
May 2005. The Commission will assess all the requests. A final list of countries qualifying on 
1 July 2005 will be published. Finally, due to the advanced entry into force of the new GSP it 
appears  necessary  to  provide  for  a  transition  period  from  the  current  GSP  system  under 
Council  Regulation  (EC)  No  2501/2001  to  the  new  GSP  scheme.  Exceptionally,  the 
preferences under the Regulation (EC) No 2501/2001 should therefore continue to apply until 
30 June 2005 to the extent that they provide for a more favourable treatment of products than 
the new GSP regime. Some technical details in the regulation have also been fine-tuned. 

For  the  above  reasons,  the  Commission  has  decided  to  amend  its  proposal  for  a  Council 
Regulation applying a scheme of generalised tariff preferences. 

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EXPLANATORY MEMORANDUM 

1. 

Context 

Council  Regulation  (EC)  No  2501/2001  of  10  December  20011  applying  a  multiannual 
scheme of generalised tariff preferences will expire on 31 December 2005. In July 2004, the 
Commission adopted guidelines on the role of the GSP for the next ten-year period 2006 to 
20152.  This  memorandum  explains  the  context  and  provisions  of  the  draft  proposal  for  the 
implementing regulation. 

In  1994,  the  previous  guidelines3  for  the  ten-year  period  1994-2005  and their  implementing 
regulations introduced a number of important changes such as tariff modulation according to 
product sensitivity, graduation and special incentive schemes. In 2001, a special arrangement 
for  the  Least  Developed  Countries  was  introduced,  for  an  unlimited  period  of  time. 
Experience  has  shown  that  some  of  these  features  work  well  in  practise  and  should  be 
continued while, on the other hand, it would seem necessary to adjust some of the measures in 
light of experience gained. 

The Community has granted trade preferences to developing countries in the framework of its 
GSP since 1971. Trade policy plays a key role in the EU’s relations with the rest of the world. 
The  GSP  scheme  is  part  of  that  policy  and  must  be  consistent  with  and  consolidate  the 
objectives of development policy. To this end, this scheme must also be compatible with the 
Doha  Development  Agenda.  A  key  priority  is  to  help  developing  countries  to  benefit  from 
globalisation, in particular by linking trade and sustainable development. 

2. 

Consultation of interested parties 

A wide number of interest groups have expressed their view and made their own observations 
and recommendations on the future of the GSP. The Council has presented its conclusions to 
the  Communication  on  the  ten-year  guidelines  and  the  European  Parliament  and  European 
Economic and Social Committee have similarly expressed their opinions on the guidelines. A 
civil  society  dialogue  was  conducted  in  July  2004.  Trade  unions  and  various  professional 
associations have expressed their views. Beneficiary countries of the GSP have been active in 
bringing forward their views. Owing to the specialised statistics required, impact assessments 
have been conducted internally. 

3. 

Budgetary implications 

The regulation does not incur costs charged to the EC budget. Its application does, however, 
entail loss of customs revenue. The annual loss of customs revenue resulting from the draft 
regulation is estimated to be EUR 2,2 billion. The proposed regulation entails some changes 
with  respect  to  the  current  one.  These  relate  to  the  graduation  mechanism,  a  new  special 
arrangement for sustainable development (merging three previous arrangements) and changes 
to the product coverage. It is not expected that these changes would mean a significant change 
in loss of revenue compared to the present situation. 

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OJ L 346 of 31.12.2001, p. 1.  
COM(2004) 461 final. 
COM(1994) 212 final. 

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4. 

Explanation of the provisions 

Simplification  has  been  achieved  through  a  reduction  in  the  number  of  arrangements,  from 
five to three and in particular by the introduction of a single incentive arrangement in place of 
the three special schemes for the protection of labour rights, of the environment and to combat 
drug production and trafficking. Thus the proposed scheme consists of a general arrangement, 
a  special  incentive  arrangement  for  sustainable  development  and  good  governance  and  a 
special arrangement for the least developed countries (“EBA – Everything But Arms”). 

Further  simplification  will  be  achieved  in  time  by  removing  from  the  list  of  beneficiaries 
those countries that enjoy preferential access to the Community market under the terms of an 
agreement,  usually  a  free-trade  agreement  (FTA).  The  Community  would  ensure  that  no 
country  would  lose  as  a  result  of  this  transformation  because  benefits  for  any  particular 
product  which  previously  received  GSP  treatment  would  be  consolidated  into  the  FTA  in 
question. 

As under the current scheme, preferences shall continue being differentiated according to the 
sensitivity  of  products.  The  regulation  maintains  the  current  flat  rate  reduction  of  3,5 
percentage  points  for  sensitive  products  and  100%  for  non-sensitive  products.  However,  it 
enlarges the scope of the scheme by introducing new products in the general arrangement and 
by  introducing  a  generous  special  incentive  scheme.  The  EBA  arrangement  maintains  its 
global coverage of everything but arms while the two other arrangements incorporate new - 
mainly agricultural and fishery - products. 

The  current  GSP  Regulation  provides  for  two  special  incentive  arrangements  for  the 
protection of labour rights and the environment. These arrangements should be incorporated 
into  a  broader  scheme  in  order  to  reflect  the  integral  nature  of  the  concept  of  sustainable 
development. 

It is universally recognised that sustainable development involves a variety of aspects, such as 
respect  of  fundamental  human  and  labour  rights,  good  governance  and  environmental 
protection.  Interrelationship  among  these  elements  has  been  expressed,  in  particular,  in 
multiple international conventions and instruments such as the UN Declaration on the Right to 
Development  of  1986,  the  Rio  Declaration  on  Environment  and  Development  of  1992,  the 
Vienna Declaration and Programme of Action of 1993, the UN Agenda for Development of 
1997,  the  ILO  Declaration  on  Fundamental  Principles  and  Rights  at  Work  of  1998,  the  UN 
Millenium  Declaration  of  2000  and 
the  Johannesburg  Declaration  of  Sustainable 
Development  of  2002.  In  addition,  the  fight  against  drugs  is  a  shared  responsibility  to  all 
countries. 

One  element  in  promoting  sustainable  development  is  to  improve  the  economic  situation  in 
developing  countries,  in  particular  in  those  which  are  less  integrated  into  the  international 
trading system and which lack diversification of their economies. Consequently, developing 
countries  which  are  most  vulnerable  and  which  through  the  ratification  and  effective 
implementation of the basic conventions on human and labour rights and the protection of the 
environment and good governance assume special burdens and responsibilities should benefit 
from additional tariff preferences under the GSP scheme. Conversely, high income countries 
and  countries  with  a  relatively  high  degree  of  diversification  and  trade  integration  are  in  a 
different  position  as  they  are  deemed  to  have  the  resources  allowing  them  to  pursue 
sustainable  development  policies  without  additional  assistance.  The  special  incentive 

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arrangement  for  sustainable  development  and  good  governance  therefore  targets  those 
developing countries most in need. 

The  additional  preferences  shall  be  granted  to  developing  countries  that  have  ratified  and 
effectively  implemented  the  16  core  conventions  on  human  and  labour  rights  and  7  of  the 
conventions related to good governance and the protection of the environment. At the same 
time  beneficiary  countries  are  committing 
to  ratifying  and  effectively 
implementing the international conventions which they have not yet ratified. 

themselves 

The  16  conventions  on  human  and  labour  rights  have  been  selected  as  they  incorporate 
universal  standards  and  reflect  rules  of  customary  international  law  and  they  form  the  core 
basis  of  the  concept  of  sustainable  development.  The  remaining  conventions  reflect  basic 
global  standards  aiming  at  the  effective  implementation  of  policies  geared  to  sustainable 
development. 

The  relevant  conventions  are  also  those  with  mechanisms  that  the  relevant  international 
organisations can use to regularly evaluate how effectively they have been implemented. The 
Commission will take into account these evaluations before deciding which of the applicant 
countries  will  be  selected  to  benefit  from  the  incentive  scheme.  Based  on  the  applications 
from developing countries the Commission will produce a list of the beneficiaries under the 
arrangement. 

In  addition  to  targeting  GSP  on  countries  through  the  graduation  mechanism  as  described 
below, measures have been adopted to dampen the shock when the United Nations removes a 
country from the list of LDCs, in the form of a transition period for gradual withdrawal of a 
country from the special GSP, the Everything-But-Arms arrangement. At present, the country 
in  question  automatically  loses  all  the  GSP  advantages  it  enjoyed  as  an  LDC.  The  new 
mechanism allows for a gradual removal of a country from the EBA arrangement. 

Graduation shall be applied to groups of products from countries that are competitive on the 
Community  market  and  no  longer  need  the  GSP  to  boost  their  exports.  Graduation  is  not  a 
penalty, it is a sign that the GSP has successfully performed its function, at least in relation to 
the  countries  and  products  in  question.  In  this  way,  graduation  is  very  closely  linked  to  the 
economic competitiveness of the beneficiary countries. The GSP thus focuses on the countries 
most  in  need  and  helps  them  play  a  greater  role  in  international  trade.  For  the  other 
beneficiary countries, graduation brings about greater share of the benefits of GSP. 

Essential  changes  have  been  made  to  the  graduation  mechanism  to  make  it  simpler.  The 
current  criteria  (share  of  preferential  imports,  development  index  and  export-specialisation 
index)  have  been  replaced  with  a  single  straightforward  criterion:  share  of  the  Community 
market,  expressed  as  a  share  of  preferential  imports.  Groups  of  products  are  defined  by 
reference to the “sections” in the Combined Nomenclature. As only those countries that are 
competitive for all the products in a section are graduated, small beneficiary countries have 
not been graduated solely on the basis of a few competitive products in a section. 

Graduation  should  also  play  an  important  role  in  regulating  trade  flows  for  textile  products 
and clothing, following the abolition of MFA quotas on 31 December 2004. 

The new GSP with a graduation mechanism targeted on the most competitive countries will 
mean  that  most  beneficiaries  will  be  granted  preferences  without  any  restrictions  other  than 
compliance with the relevant GSP rules. The GSP temporary withdrawal provisions and the 

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safeguard clause will take account of this new situation. Even though they will still be for use 
in exceptional circumstances only, those provisions will be made more credible and the way 
they are used more flexible, in particular in case of unfair trading practices. 

As  soon  as  the  regulation  applies,  the  Commission  will  assess  its  impact  on  the  outermost 
regions of the EU. 

5. 

Exceptional transition period 

Due  to  the  tsunami  disaster,  which  occurred  on  26  December  2004,  the  new  GSP  system 
should enter into force as quickly as possible. However, in the interest of a smooth transition 
from  the  current  GSP  scheme  to  the  new  GSP  scheme  it  is  appropriate  to  provide  for  a 
transitional period until 30 June 2005 until when preferences under the Regulation (EC) No 
2501/2001 shall continue to apply if they provide for a more favourable treatment to products 
than the new GSP scheme. 

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2004/0242 (CNS) 

Amended Proposal for a 

COUNCIL REGULATION 

applying a scheme of generalised tariff preferences 

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 Commission4, 

Having regard to the opinion of the European Parliament5, 

Having regard to the Opinion of the European Economic and Social Committee6, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

(5) 

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Since 1971, the Community has granted trade preferences to developing countries, in 
the framework of its scheme of generalised tariff preferences. 

The Community's common commercial policy must be consistent with and consolidate 
the objectives of development policy, in particular the eradication of poverty and the 
promotion  of  sustainable  development  and  good  governance  in  the  developing 
countries.  It  must  comply  with  the  WTO  requirements,  and  in  particular  with  the 
GATT Enabling clause of 19797. 

A communication8 from the Commission to the Council, the European Parliament and 
the European Economic and Social Committee of 7 July 2004 sets out the guidelines 
for the application of the scheme of generalised tariff preferences for the period 2006 
to 2015. 

This Regulation is the first regulation implementing those guidelines. It should apply 
from 1 April 2005 until 31 December 2008. 

The  scheme  should  consist  of  a  general  arrangement  granted  to  all  the  beneficiary 
countries and territories and two special arrangements taking into account the various 
development needs of similar-situated developing countries. 

OJ C , , p. . 
OJ C , , p. . 
OJ C , , p. . 
« Differential  and  More  Favourable  Treatment,  Reciprocity  and  Fuller  Participation  of  Developing 
Countries », GATT Decision of 28 November 1979 (L/4903). 
COM(2004) 461 final. 

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(6) 

(7) 

(8) 

(9) 

The general arrangement should be granted to all beneficiary countries unless they are 
classified by the World Bank as a high-income country and if they are not sufficiently 
diversified in their exports. 

The  special  arrangement  for  sustainable  development  and  good  governance  is  based 
on  an  integral  concept  of  sustainable  development  as  recognized  by  international 
conventions and instruments such as the UN Declaration on the Right to Development 
of  1986,  the  Rio  Declaration  on  Environment  and  Development  of  1992,  the  ILO 
Declaration  on  Fundamental  Principles  and  Rights  at  Work  of  1998,  the  UN 
Millennium  Declaration  of  2000  and  the  Johannesburg  Declaration  on  Sustainable 
Development  of  2002.  Consequently,  developing  countries  which  due  to  a  lack  of 
diversification  and  insufficient  integration  into  the  international  trading  system  are 
vulnerable while assuming special burdens and responsibilities due to the ratification 
and effective implementation of core international conventions on human and labour 
rights, environmental protection and good governance should benefit from additional 
tariff preferences. These preferences are designed to promote further economic growth 
and thereby to respond positively to the need for sustainable development. Under this 
arrangement ad valorem tariffs are therefore suspended for the beneficiary countries, 
as well as specific duties (unless combined with an ad valorem duty). 

Developing  countries  which  already  fulfil  the  criteria  under  the  special  arrangement 
for sustainable development and good governance at the time of entry into force of this 
Regulation should benefit from this arrangement as quickly as possible. They should 
therefore  be  provisionally  listed  as  beneficiary  countries.  They  should  continue  to 
benefit from the preferences if upon their application the Commission confirms their 
qualification by 30 June 2005. 

The  Commission  should  monitor  the  effective  implementation  of  the  international 
conventions  in  accordance  with  the  respective  mechanisms  thereunder  and  should 
assess  the  relationship  between  additional  tariff  preferences  and  the  promotion  of 
sustainable development. 

(10)  The  special  arrangement  for  the  least  developed  countries  should  continue  to  grant 
duty-free access to products originating in the least developed countries, as recognized 
and classified by the United Nations. For a country no longer classified by the United 
Nations  as  a  least  developed  country  a  transitional  period  should  be  established  to 
alleviate any adverse effects caused by removal of the tariff preferences granted under 
this arrangement.  

(11)  Preferences  should  continue  to  be  differentiated  according  to  the  sensitivity  of 
products,  differentiating  between  non-sensitive  and  sensitive  products,  to  take  into 
account  the  situation  of  the  sectors  manufacturing  the  same  products  in  the 
Community. 

(12)  Tariff duties on non-sensitive products should continue to be suspended, while duties 
on sensitive products should enjoy a tariff reduction to ensure a satisfactory utilisation 
rate  while  at  the  same  time  taking  into  account  the  situation  of  the  respective 
Community industries. 

(13)  Such reduction should be sufficiently attractive in order to motivate traders to use the 
opportunities  offered  by  the  scheme.  As  far  as  ad  valorem  duties  are  concerned,  the 

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reduction should therefore be a flat rate of 3,5 percentage points of the most favoured 
nation  (MFN)  duty  rate.  Specific  duties  should  be  reduced  by  30 %.  Where  duties 
specify a minimum duty, that minimum duty should not apply. 

(14)  Where preferential duty rates, calculated in accordance with Council Regulation (EC) 
No  2501/2001  of  10  December  2001  applying  a  scheme  of  generalised  tariff 
preferences for the period from 1 January 2002 to 31 December 20049, provide for a 
more  favourable  treatment  of  products,  they  should  continue  to  apply  until  30  June 
2005 so as to provide for a smooth transition to the new GSP regime. 

(15)  Duties  should  be  totally  suspended  where  preferential  treatment  for  an  individual 
import declaration results in ad valorem duties of 1 % or less or in specific duties of 
EUR 2 or less as the cost of collecting such duties might be higher than the revenue 
gained. 

(16)  For the sake of coherence of the Community commercial policy, a beneficiary country 
should  not  benefit  from  both  the  Community’s  scheme  of  generalised  tariff 
preferences  and  a  free  trade  agreement,  if  that  agreement  covers  at  least  all  the 
preferences provided by the present scheme for that country. 

(17)  Graduation  should  be  based  on  criteria  related  to  sections  of  the  Common  Customs 
Tariff. The graduation of a section for a beneficiary country should be applied when 
the section meets the criteria for graduation during three consecutive years, to increase 
predictability  and  fairness  of  graduation  by  eliminating  the  effect  of  large  and 
exceptional variations in the import statistics. 

(18)  The  rules  of  origin,  concerning  the  definition  of  the  concept  of  originating  products, 
the  procedures  and  the  methods  of  administrative  cooperation  related  thereto,  laid 
down  in  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 Code10, apply to tariff preferences provided for 
by this regulation to ensure that the benefit of this scheme goes only to those whom 
the scheme is intended to benefit. 

(19)  The  reasons  for  temporary  withdrawal  should  include  serious  and  systematic 
violations of the principles laid down in the conventions listed in Annex III so as to 
promote the objectives of those conventions and to ensure that no beneficiary receives 
unfair advantage through continuous violation of those conventions. 

(20)  Due  to  the  political  situation  in  Myanmar,  temporary  withdrawal  of  all  tariff 
preferences in respect of imports of products originating in Myanmar should remain in 
force. 

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OJ L 346, 31.12.2001, p. 1 
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). 

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(21)  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 Commission11, 

HAS ADOPTED THIS REGULATION: 

CHAPTER I 

GENERAL PROVISIONS  

Article 1 

1.  The  Community  scheme  of  generalised  tariff  preferences  (hereafter  “the  scheme”)  shall 
apply from 1 April 2005 to 31 December 2008 in accordance with this Regulation. 

2. This Regulation provides for: 

(a) 

(b) 

(c) 

a general arrangement, 

a special incentive arrangement for sustainable development and good governance, 

a special arrangement for least developed countries. 

The beneficiary countries of the arrangements referred to in Article 1(2) are listed in Annex I.  

Article 2 

Article 3 

1. A beneficiary country shall be removed from the scheme when it has been classified by the 
World Bank as a high-income country during three consecutive years, and when the value of 
imports for the five largest sections of its GSP-covered imports to the Community represent 
less than 75% of the total GSP-covered imports of the beneficiary country to the Community. 

2.  When  a  beneficiary  country  benefits  from  a  commercial  agreement  with  the  Community 
which covers at least all the preferences provided by the present scheme for that country, it 
shall be removed from the list of beneficiary countries in Annex I. 

3.  The  Commission  shall  notify  a  beneficiary  country  of  its  removal  from  the  list  of 
beneficiary countries in Annex I. 

11 

OJ L 184, 17.7.1999, p. 23.  

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The products included in the arrangements referred to in points (a) and (b) of Article 1(2) are 
listed in Annex II. 

Article 4 

Article 5 

1.  The  tariff  preferences  provided  for  by  this  Regulation  shall  apply  to  imports  of  products 
included in the arrangements enjoyed by the beneficiary country in which they originate. 

2. For the purposes of the arrangements referred to in Article 1(2) of this Regulation, the rules 
of origin, concerning the definition of the concept of originating products, the procedures and 
the methods of administrative cooperation related thereto, are laid down in Regulation (EEC) 
No 2454/93.  

3. Regional cumulation within the meaning of Regulation (EEC) No 2454/93 shall also apply 
where  a  product  used  in  further  manufacture  in  a  country  belonging  to  a  regional  group 
originates  in  another  country  of  the  group,  which  does  not  benefit  from  the  arrangements 
applying to the final product, provided that both countries benefit from regional cumulation 
for that group. 

For the purposes of this Regulation: 

Article 6 

(a) 

(b) 

«Common Customs Tariff duties» means the duties specified in Part Two of Annex I 
to  Council  Regulation  (EEC)  No  2658/8712,  except  those  duties  set  up  within  the 
framework of tariff quotas; 

“Section” means any of the sections of the Common Customs Tariff as adopted by 
Regulation (EEC) No 2658/87;  

(c) 

“Committee” means the Committee referred to in Article 26. 

12 

OJ  L  256,  7.9.1987,  p.  1.  Regulation  as  last  amended  by  Regulation  (EC)  No  1810/2004  (OJ  L  327, 
30.10.2004, p. 1). 

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CHAPTER II 

ARRANGEMENTS AND TARIFF PREFERENCES 

SECTION 1 

GENERAL ARRANGEMENT 

Article 7 

1. Common Customs Tariff ad valorem duties on products listed in Annex II as non-sensitive 
products shall be entirely suspended, except for agricultural components. 

2.  Common  Customs  Tariff  ad  valorem  duties  on  products  listed  in  Annex  II  as  sensitive 
products shall be reduced by 3,5 percentage points. For products of Section XI, this reduction 
shall be 20 %. 

3. Where preferential duty rates, calculated in accordance with Article 7 of Regulation (EC) 
No 2501/2001 on Common Customs Tariff ad valorem duties applicable on 31 March 2005, 
provide a tariff reduction, for the products referred to in paragraph 2 of this Article, of more 
than 3,5 percentage points, those preferential duty rates shall apply. 

4.  Common  Customs  Tariff  specific  duties  other  than  minimum  or  maximum  duties  on 
products  listed  in  Annex  II  as  sensitive  products  shall  be  reduced  by  30 %.  For  products  of 
CN code 2207, the reduction shall be 15%.  

5. Where Common Customs Tariff duties on products listed in Annex II as sensitive products 
include ad valorem duties and specific duties, the specific duties shall not be reduced. 

6. Where duties reduced in accordance with paragraphs 2 and 4 specify a maximum duty, that 
maximum  duty  shall  not  be  reduced.  Where  such  duties  specify  a  minimum  duty,  that 
minimum duty shall not apply. 

7. The tariff preferences referred to in paragraphs 1 to 4 shall not apply to products of sections 
in  respect  of  which  those  tariff  preferences  have  been  removed,  for  the  country  of  origin 
concerned, according to Article 13 and column C of Annex I. 

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SECTION 2 

SPECIAL INCENTIVE ARRANGEMENT FOR SUSTAINABLE DEVELOPMENT AND 
GOOD GOVERNANCE 

Article 8 

1.  Common  Customs  Tariff  ad  valorem  duties  on  all  products  listed  in  Annex  II  which 
originate  in  a  country  included  in  the  special  incentive  arrangement  for  sustainable 
development and good governance shall be suspended. 

2.  Common  Customs  Tariff  specific  duties  on  products  referred  to  in  paragraph  1  shall  be 
entirely  suspended,  except  for  products  for  which  Common  Customs  Tariff  duties  also 
include ad valorem duties. For products of CN codes 1704 10 91 and 1704 10 99, the specific 
duty shall be limited to 16% of the customs value. 

3. The special incentive arrangement for sustainable development and good governance shall 
not include for a beneficiary country products of the sections listed in column C of Annex I.  

1. The special incentive arrangement for sustainable development and good governance may 
be granted to a country which : 

Article 9 

(a) 

has  ratified  and  effectively  implemented  the  conventions  listed  in  Part  A  of 
Annex III, and  

(b)  has ratified and effectively implemented at least seven of the conventions listed 

in Part B of Annex III, and 

(c) 

commits itself to ratify and effectively implement by 31 December 2008 those 
conventions  listed  in  Part  B  of  Annex  III  which  it  has  not  yet  ratified  and 
effectively implemented, and 

(d)  gives  an  undertaking  to  maintain  the  ratification  of  the  conventions  and  their 
implementing  legislation  and  measures  and  which  accepts  regular  monitoring 
and review of its implementation record in accordance with the implementation 
provisions of the conventions it has ratified, and  

(e) 

is considered as a vulnerable country as defined in paragraph 2.  

2. A vulnerable country is one: 

(a) 

that  is  not  classified  by  the  World  Bank  as  a  high  income  country  during  three 
consecutive years, and whose five largest sections of its GSP-covered imports to the 
Community represent more than 75% in value of its total GSP-covered imports, and 

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(b) 

whose  GSP-covered  imports  to  the  Community  represent  less  than  1%  in  value  of 
total GSP-covered imports to the Community. 

The data used are those available on 1 September 2004, as an average over three consecutive 
years. 

3  The  Commission  shall  keep  under  review  the  status  of  ratification  and  effective 
implementation  of  conventions  listed  in  Annex  III.  Prior  to  the  expiry  of  the  period  of 
application of this regulation, the Commission shall present to the Council a report concerning 
the  status  of  ratification  of  such  conventions,  including  recommendations  on  whether  the 
ratification and effective implementation of such conventions should be required in order to 
benefit  from  the  future  granting  of  the  special  incentive  arrangement  for  sustainable 
development and good governance. 

Article 10 

1.  Without  prejudice  to  paragraph  3  the  special  incentive  arrangement  for  sustainable 
development and good governance shall be granted if the following conditions are met :  

(a) 

(b) 

a  country  or  territory  listed  in  Annex  I  made  a  request  to  that  effect  within  two 
months after the date of entry into force of this Regulation, and 

an examination of the request shows that the requesting country fulfils the conditions 
laid down in Article 9(1) and (2).  

2.  The  requesting  country  shall  submit  its  request  to  the  Commission  in  writing  and  shall 
provide  comprehensive  information  concerning  ratification  of  the  conventions  referred  to  in 
Annex  III,  the  legislation  and  measures  to  effectively  implement  the  provisions  of  the 
conventions and its commitment to accept and fully comply with the monitoring and review 
mechanism envisaged in the relevant conventions and related instruments. 

3.  Those  countries  that  are  granted  provisionally  the  special  incentive  arrangement  for 
sustainable development and good governance from the date this regulation enters into force 
should  also  submit  a  request  according  to  paragraphs  1  and  2  by  31  May  2005.  The 
Commission shall assess the request according to Article 11 

Article 11 

1. Where  the Commission receives a request accompanied  by  the  information  referred  to  in 
Article  10,  the  Commission  shall  examine  the  request.  The  examination  shall  take  into 
account the findings of the relevant international organisations and agencies. It may ask the 
requesting country any questions which it considers relevant and may verify the information 
received with the requesting country or any natural or legal person.  

2. The Commission shall decide, in accordance with the examination referred to in paragraph 
1 and the procedure referred to in Article 27, whether to grant a requesting country the special 
incentive arrangement for sustainable development and good governance as of 1 July 2005. 

3. The Commission shall notify a requesting country of a decision taken in accordance with 
paragraph  2.  Where  a  country  is  granted  the  special  incentive  arrangement,  it  shall  be 

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informed  of  the  date  on  which  that  decision enters  into  force.  The  Commission  shall  by  30 
June 2005 at the latest list in Annex I, Column E the beneficiary countries benefitting from 
the special incentive arrangement for sustainable development and good governance.  

4.  Where  a  requesting  country  is  not  granted  the  special  incentive  arrangement,  the 
Commission shall explain the reasons if that country so requests. 

5.  The  Commission  shall  conduct  all  relations  with  a  requesting  country  concerning  the 
request in close coordination with the committee indicated in Article 26. 

SECTION 3 

SPECIAL ARRANGEMENT FOR LEAST DEVELOPED COUNTRIES 

Article 12 

1. Without prejudice to paragraphs 2, 3 and 4, Common Customs Tariff duties on all products 
of Chapters 1 to 97 of the Harmonized System except those of Chapter 93 thereof, originating 
in  a  country  that  according  to  Annex  I  benefits  from  the  special  arrangement  for  least 
developed countries, shall be entirely suspended. 

2. Common Customs Tariff duties on the products of tariff heading 1006 shall be reduced by 
20 % on 1 September 2006, by 50 % on 1 September 2007 and by 80 % on 1 September 2008. 
They shall be entirely suspended as from 1 September 2009. 

3. Common Customs Tariff duties on the products of CN code 0803 00 19 shall be reduced by 
20% annually starting on 1 January 2002. They shall be entirely suspended as from 1 January 
2006. 

4. Common Customs Tariff duties on the products of tariff heading 1701 shall be reduced by 
20 %  on  1  July  2006,  by  50 %  on  1  July  2007  and  by  80 %  on  1  July  2008.  They  shall  be 
entirely suspended as from 1 July 2009. 

5. Until Common Customs Tariff duties are entirely suspended in accordance with paragraphs 
2  and  4,  a  global  tariff  quota  at  zero  duty  shall  be  opened  for  every  marketing  year  for 
products  of  tariff  heading  1006  and  subheading  1701 11 10  respectively,  originating  in  the 
countries benefiting from this special arrangement. The initial tariff quotas for the marketing 
year 2001/2002 shall be equal to 2 517 tonnes, husked rice equivalent, for products of tariff 
heading  1006,  and  74 185  tonnes,  white  sugar  equivalent,  for  products  of  subheading 
1701 11 10. For each of the following marketing years, the quotas shall be increased by 15 % 
over the quotas of the previous marketing year. 

6. The Commission shall adopt detailed rules governing the opening and administration of the 
quotas referred to in paragraph 5, in accordance with the procedure referred to in Article 28. 
In  opening  and  administrating  these  quotas,  the  Commission  shall  be  assisted  by  the 
management committees for the relevant common market organisations. 

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7.  When  a  country  is  excluded  by  the  United  Nations  from  the  list  of  the  least  developed 
countries, it is withdrawn from the list of the beneficiaries of this arrangement. The removal 
of  a  country  from  the  arrangement  and  the  establishment  of  a  transitional  period  shall  be 
decided by the Commission, in accordance with the procedure referred to in Article 27(1).  

SECTION 4 

COMMON PROVISIONS 

Article 13 

1. The tariff preferences referred to in Articles 7 and 8 shall be removed in respect of products 
originating  in  a  beneficiary  country,  of  a  section,  when  the  average  value  of  Community 
imports from that country of products included in the section concerned and covered by the 
arrangement enjoyed by that country exceeds 15 % of the value of Community imports of the 
same products from all countries and territories listed in Annex I over three consecutive years, 
on  the  basis  of  the  most  recent  data  available  on  1  September  2004.  For  section  XI  the 
threshold is 12,5 %. 

2. The sections removed in accordance with paragraph 1 are listed in Annex I, column C.  

3. The removal of sections from this scheme shall apply on entry into force of this Regulation 
until 31 December 2008. 

4. The Commission shall notify a beneficiary country of the removal of a section. 

5.  Paragraph  1  does  not  apply  to  a  beneficiary  country  in  respect  of  any  section  which 
represents more than 50 % in value of all GSP-covered imports to the Community originating 
from the country in question.  

6. The statistical source used for the purpose of this article shall be the COMEXT statistics. 

Article 14 

1.  Where  the  rate  of  an  ad  valorem  duty  for  an  individual  import  declaration  reduced  in 
accordance  with  the  provisions  of  this  Chapter  is  1 %  or  less,  that  duty  shall  be  entirely 
suspended. 

2. Where the rate of a specific duty for an individual import declaration reduced in accordance 
with  the  provisions  of  this  Chapter  is  EUR  2  or  less  per  individual  euro  amount,  that  duty 
shall be entirely suspended. 

3. Subject to paragraphs 1 and 2, the final rate of preferential duty calculated in accordance 
with this Regulation shall be rounded down to the first decimal place. 

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CHAPTER III 

TEMPORARY WITHDRAWAL AND SAFEGUARD PROVISIONS 

Article 15 

1.  The  preferential  arrangements  provided  for  in  this  Regulation  may  be  temporarily 
withdrawn,  in  respect  of  all  or  of  certain  products,  originating  in  a  beneficiary  country,  for 
any of the following reasons: 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

serious and systematic violations of principles laid down in the conventions listed in 
Annex III; 

export of goods made by prison labour; 

serious  shortcomings  in  customs  controls  on  export  or  transit  of  drugs  (illicit 
substances  or  precursors),  or  failure  to  comply  with  international  conventions  on 
money laundering; 

fraud, irregularities or systematic failure to comply or to ensure compliance with the 
rules  of  origin  of  products  and  the  procedures  related  hereto,  and  to  provide  the 
administrative cooperation as required for the implementation and the control of the 
respect of the arrangements referred to in Article 1(2); 

serious  and  systematic  unfair  trading  practices  which  have  an  adverse  effect  to  the 
Community  industry,  including  those  which  are  prohibited  or  actionable  under  the 
WTO  Agreements,  provided  that  a  determination  to  that  effect  has  been  made 
previously  by  the  competent  WTO  body  and  the  unfair  practise  has  not  been 
addressed;  

serious  and  systematic  infringements  of  the  objectives  of  regional  fishery 
organizations or arrangements to which the Community is a Member concerning the 
conservation and management of fishery resources. 

2. The administrative cooperation referred to in point (d) of paragraph 1 requires, inter alia 
that a beneficiary country: 

(a) 

(b) 

(c) 

communicates  to  the  Commission  and  updates  the  information  necessary  for  the 
implementation of the rules of origin and the control of respect thereof; 

assists  the  Community  by  carrying  out,  on  request  of  the  customs  authorities  of 
Member  States,  subsequent  verification  of  origin  and  communicates  its  results  in 
time; 

assists  the  Community  by  allowing  the  Commission,  in  coordination  and  close 
cooperation  with  the  competent  authorities  of  the  Member  States,  to  conduct 
Community administrative and investigative cooperation missions in that country, in 
order to verify the authenticity of documents or the accuracy of information relevant 
for granting the benefit of the arrangements referred to in Article 1(2); 

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17 

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(d) 

(e) 

carries out or arranges for appropriate inquiries to identify and prevent contravention 
of the rules of origin; 

complies  or  ensures  compliance  with  the  rules  of  origin  in  respect  of  regional 
cumulation,  within  the  meaning  of  Regulation  (EC)  No  2454/93,  if  the  country 
benefits therefrom. 

3. Without prejudice to paragraph 1, the special incentive arrangement referred to in Section 2 
of Chapter II may be temporarily withdrawn, in respect of all or certain products included in 
this arrangement, originating in a beneficiary country, in particular if the national legislation 
no longer incorporates the ratified conventions referred to in Annex III or if that legislation is 
not effectively implemented. 

4.  The  preferential  arrangements  provided  for  in  this  Regulation  shall  not  be  withdrawn 
pursuant to point (e) of paragraph 1 in respect of products which are subject to anti-dumping 
or countervailing measures under Regulations (EC) No 384/96 or (EC) No 2026/97, for the 
reasons justifying those measures. 

Article 16 

1. Where the Commission or a Member State receives information that may justify temporary 
withdrawal of preferential arrangements and where the Commission considers that there are 
sufficient grounds for an investigation, the Commission shall inform the Committee.  

2. The Commission may decide, in accordance with the procedure referred to in Article 28, to 
initiate an investigation. 

Article 17 

1. Where the Commission decides to initiate an investigation, it shall publish a notice in the 
Official  Journal  of  the  European  Union  announcing  the  investigation,  and  notify  the 
beneficiary country concerned thereof. The notice shall provide a summary of the information 
received and state that any useful information may be sent to the Commission. It shall specify 
the period within which interested parties may make their views known in writing. 

2. The Commission shall provide the beneficiary country concerned with every opportunity to 
cooperate in the investigation. 

3.  The  Commission  shall  seek  all  information  it  considers  necessary  and  may  verify  the 
information  received  with  economic  operators  and  the  beneficiary  country  concerned.  The 
available assessments, comments, decisions, recommendations and conclusions of the various 
supervisory bodies of the UN, the ILO and other competent international organizations, shall 
serve  as  the  point  of  departure  for  the  investigation  as  to  whether  temporary  withdrawal  is 
justified for the reason referred to in point (a) of Article 15(1). 

4.  The  Commission  may  be  assisted  by  officials  of  the  Member  State  on  whose  territory 
verification might be sought, if that Member State so requests. 

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18 

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5.  Where  information  requested  by  the  Commission  is  not  provided  within  a  reasonable 
period or the investigation is significantly impeded, findings may be made on the basis of the 
facts available. 

6.  The  investigation  should  be  completed  within  a  year.  The  Commission  may  extend  this 
period, in accordance with the procedure referred to in Article 28. 

Article 18 

1. The Commission shall submit a report on its findings to the Committee. 

2. Where the Commission considers that the findings do not justify temporary withdrawal, it 
shall  decide,  in  accordance  with  the  procedure  referred  to  in  Article  28,  to  terminate  the 
investigation. In that case, the Commission shall publish a notice in the Official Journal of the 
Official Journal of the European Union, announcing the termination of the investigation and 
setting out its main conclusions. 

3.  Where  the  Commission  considers  that  the  findings  justify  temporary  withdrawal  for  the 
reason  referred  to  in  point  (a)  of  Article  15(1),  it  shall  decide,  in  accordance  with  the 
procedure  laid  down  in  Article  28,  to  monitor  and  evaluate  the  situation  in  the  beneficiary 
country concerned for a period of six months. The Commission shall notify this decision to 
the  beneficiary  country  concerned  and  shall  publish  a  notice  in  the  Official  Journal  of  the 
European Union, announcing that it intends to submit a proposal to the Council for temporary 
withdrawal,  unless,  before  the  end  of  the  period,  the  beneficiary  country  concerned  made  a 
commitment to take the measures necessary to conform, in a reasonable period of time, with 
the conventions referred to in Annex III.  

4. Where the Commission considers temporary withdrawal to be necessary, it shall submit an 
appropriate  proposal  to  the  Council,  which  shall  decide  within  30  days  by  a  qualified 
majority. 

5. Where at the end of the period referred to in paragraph 3, the Commission finds that the 
beneficiary country concerned has not made the required commitment, and where it considers 
temporary withdrawal necessary, it shall submit an appropriate proposal to the Council, which 
shall decide within 30 days by a qualified majority. Where the Council decides on temporary 
withdrawal,  such  decision  shall  enter  into  force  six  months  after  it  was  taken,  unless  it  is 
decided before then that the reasons justifying it no longer prevail. 

Article 19 

1.  After  informing  the  Committee,  the  Commission  may  suspend  the  preferential 
arrangements  provided  for  in  this  Regulation  in  respect  of  all  or  of  certain  products, 
originating in a beneficiary country: 

(a) 

(b) 

where  it  considers  that  there  is  sufficient  evidence  that  temporary  withdrawal  is 
justified for the reasons referred to in point (d) of Article 15(1), or 

where  imports  under  these  arrangements  massively  exceed  the  usual  levels  of 
production and export capacity of that country. 

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19 

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2.  Member  States  shall  communicate  to  the  Commission  all  relevant  information  that  may 
justify suspension of preferences. 

3.  Where  the  Commission  considers  that  there  is  sufficient  evidence  that  the  conditions  for 
suspension are met, it shall take all appropriate measures as quickly as possible. 

4. The period of suspension shall be limited to three months and may be renewed once. The 
Commission may extend this period, in accordance with the procedure referred to in Article 
28. 

Article 20 

1. Where a product originating in a beneficiary country is imported on terms which cause, or 
threaten to cause, serious difficulties to a Community producer of like or directly competing 
products, normal Common Customs Tariff duties on that product may be reintroduced at any 
time at the request of a Member State or on the Commission's initiative. 

2. Where the Commission decides to initiate an investigation, it shall publish a notice in the 
Official Journal of the European Union announcing the investigation. The notice shall state 
that  any  useful  information  should  be  sent  to  the  Commission.  It  shall  specify  the  period 
within which interested parties may make their views known in writing. 

3.  In  examining  whether  there  are  serious  difficulties,  the  Commission  shall  take  account, 
inter alia, of the following factors concerning Community producers where the information is 
available: 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

(h) 

(i) 

(j) 

market share, 

production, 

stocks, 

production capacity, 

bankruptcies, 

profitability, 

capacity utilisation, 

employment, 

imports, 

prices. 

4.  The  Commission  shall  take  a  decision  within  30  working  days  after  consulting  the 
Committee. 

5.  Where  exceptional  circumstances  requiring  immediate  action  make  an  investigation 
impossible,  the  Commission  may,  after  informing  the  Committee,  take  any  preventive 
measure which is strictly necessary. 

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Article 21 

Where imports of products included in Annex I to the EC Treaty cause, or threaten to cause, 
serious disturbance to Community markets or their regulatory mechanisms, the Commission 
may  suspend  the  preferential  arrangements  in  respect  of  the  products  concerned  after 
informing the management committee for the relevant common market organisation. 

Article 22 

1. The Commission shall inform the beneficiary country concerned of any decision taken in 
accordance with Articles 19, 20 or 21 before it becomes effective. The Commission shall also 
notify the Council and the Member States thereof. 

2. Any Member State may refer a decision taken in accordance with Articles 19, 20 or 21 to 
the Council within ten days. The Council, acting by qualified majority, may adopt a different 
decision within 30 days. 

Article 23 

Nothing in this Chapter shall affect the application of safeguard clauses adopted as part of the 
common  agricultural  policy  under  Article  37  of  the  Treaty,  or  as  part  of  the  common  trade 
policy under Article 133 of the Treaty, or any other safeguard clauses which may be applied. 

CHAPTER IV 

PROCEDURAL PROVISIONS 

Article 24 

The  Commission  shall  in  accordance  with  the  procedure  referred  to  in  Article  28  adopt 
changes to the Annexes of this Regulation made necessary: 

(a) 

(b) 

(c) 

(d) 

(e) 

by amendments to the Combined Nomenclature;  

by  changes  in  the  international  status  or  classification  of  countries  or  territories  in 
accordance with the procedure referred to in Article 28; 

by the application of Article 3(2); 

if a country has reached the thresholds set out in Article 3(1); 

for the establishment of the final list of beneficiary countries by 30 June 2005 at the 
latest in accordance with Article 11. 

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Article 25 

1. Within six weeks of the end of each quarter, Member States shall send the Statistical Office 
of  the  European  Communities  their  statistical  data  on  products  placed  under  the  customs 
procedure  of  free  circulation  during  that  quarter  under  the  tariff  preferences  provided  for  in 
this  Regulation.  These  data,  supplied  by  reference  to  Combined  Nomenclature  codes  and, 
where applicable, TARIC codes, shall show, by country of origin, values, quantities and any 
supplementary units required in accordance with the definitions in Council Regulation (EC) 
No 1172/9513 and Commission Regulation (EC) No 1917/200014. 

2.  In  accordance  with  Article  308d  of  Regulation  (EEC)  No  2454/93,  Member  States  shall 
forward  to  the  Commission,  at  its  request,  details  of  the  quantities  of  products  admitted  for 
free  circulation  under  the  tariff  preferences  provided  for  in  this  Regulation,  during  the 
previous months. 

3.  The  Commission  shall,  in  close  cooperation  with  Member  States,  monitor  the  imports  of 
products of CN code 0803 00 19,  of  tariff  headings  0603,  1006, and 1701  and  of CN codes 
1604 14 11,  1604 14 18,  1604 14 90,  1604 19 39  and  1604 20 70  in  order  to  determine 
whether the conditions referred to in Articles 20 and 21 are fulfilled. 

Article 26 

1.  In  implementing  this  Regulation,  the  Commission  shall  be  assisted  by  a  Generalised 
Preferences Committee, composed of representatives of the Member States and chaired by the 
representative of the Commission. 

2.  The  Committee  may  examine  any  matter  relating  to  the  application  of  this  Regulation 
raised by the Commission or at the request of a Member State. 

3.  The  Committee  shall  examine  the  effects  of  the  Community  scheme  of  generalised  tariff 
preferences, on the basis of a report from the Commission covering the period 1 April 2005 to 
31 December 2008. This report shall cover all preferential arrangements referred to in Article 
1(2). 

4. The Committee shall adopt its rules of procedure. 

Article 27 

1.  Where  reference  is  made  to  this  Article,  Articles  5  and  7  of  Decision  1999/468/EC  shall 
apply. 

2. The period laid down in Article 5(6) of Decision 1999/468/EC shall be set at 3 months. 

13 

14 

OJ L 118, 25.5.1995, p. 10. Regulation as last amended by Regulation (EC) No 1882/2003 (OJ L 284, 
31.10.2003, p. 1). 
OJ  L  229,  9.9.2000,  p.  14.  Regulation  as  amended  by  Regulation  (EC)  No  1669/2001  (OJ  L  224, 
21.8.2001, p. 3). 

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22 

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Where  reference  is  made  to  this  Article,  Articles  3  and  7  of  Decision  1999/468/EC  shall 
apply. 

Article 28 

CHAPTER V 

FINAL AND TRANSITIONAL PROVISIONS 

Article 29 

Council  Regulation  (EC)  No  552/9715,  which  refers  to  Council  Regulations  (EC)  No 
3281/9416 and (EC) No 1256/9617, shall be considered to refer to the corresponding provisions 
of this Regulation.  

Article 30 

1.  This  Regulation  shall  enter  into  force  on  1  April  2005.  Council  Regulation  (EC)  No 
2501/2001 is repealed with effect from 1 April 2005. 

2.  This  Regulation  shall  apply  until  31  December  2008.  This  date  shall  not  apply  to  the 
special arrangements for least developed countries, nor, to the extent that they are applied in 
conjunction with those arrangements, to any other provisions of this Regulation. 

Article 31 

Where  preferential  duty  rates  calculated  on  31  March  2005  under  Regulation  (EC)  No 
2501/2001 provide a greater tariff reduction than those calculated on 1 April 2005 under this 
Regulation, the greater reduction shall apply until 30 June 2005. This provision also applies to 
tariff preferences removed under Article 13 of the present Regulation. 

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

Done at Brussels,  

For the Council 
The President 

15 
16 

17 

EN 

OJ L 85, 27.3.1997, p. 8. 
OJ  L  348,  31.12.1994,  p.  1.  Regulation  as  last  amended  by  Regulation  (EC)  No  2820/98  (OJ  L  357, 
30.12.1998, p. 1). 
OJ  L  160,  29.6.1996,  p.  1.  Regulation  as  amended  by  Regulation  (EC)  No  2448/96  (OJ  L  333, 
21.12.1996, p. 12). 

23 

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ANNEX I 

BENEFICIARY COUNTRIES

18

 AND TERRITORIES OF THE COMMUNITY'S SCHEME 

OF GENERALISED TARIFF PREFERENCES 

Column A 

Column B 
Column C 

Column D 

Column E 

code according to the nomenclature of countries and territories for the 
external trade statistics of the Community 
name of country 
sections in respect of which tariff preferences have been removed for the 
beneficiary country concerned (Article13) 
countries included in the special arrangement for least developed countries 
(Article 12) 
countries included in the special incentive arrangement for sustainable 
development and good governance (Article 8) 

A 

B 

AE  United Arab 

Emirates 

AF  Afghanistan 
AG  Antigua and 

Barbuda 
AI 
Anguilla 
AM  Armenia 
AN  Netherlands 

Antilles 
AO  Angola 
AQ  Antarctica 
AR  Argentina 
AS  American Samoa 
AW  Aruba 
AZ  Azerbaijan 
BB 
BD  Bangladesh 
BF 
BH  Bahrain 
Burundi 
BI 
BJ 
Benin 
BM  Bermuda 
BN  Brunei 

Burkina Faso 

Barbados 

C 

D 

E 

X 

X 

X 
X 

X 
X 

Darussalam 

BO  Bolivia 

18 

The list may include countries which are temporarily suspended from the EU GSP or have not complied 
with the administrative cooperation requirements, which are a pre-condition for goods to be granted the 
benefit  of  tariff  preferences.  If  in  doubt,  contact  the  Commission  or  the  competent  authorities  of  the 
country. 

EN 

24 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
                                                 
BR 

Brazil 

BS 
Bahamas 
Bhutan 
BT 
BV  Bouvet Island 
BW  Botswana 
BY  Belarus 
Belize 
BZ 
Cocos Islands (or 
CC 
Keeling Islands) 

CD  Congo, 

Democratic 
Republic of  
Central African 
Republic 

CF 

CG  Congo 
CI 
Côte d'Ivoire 
CK  Cook Islands 
CL 
Chile 
CM  Cameroon 
CN  China, People's 

Republic of 

S-IV Prepared foodstuffs ; beverages, spirits and vinegar ; tobacco and 
manufactured tobacco substitutes.  
S-IX Wood and articles of wood ; wood charcoal ; cork and articles of cork ; 
manufactures of straw, of esparto or of other plaiting materials ; basketware 
and wickerwork. 

X 

X 

X 

S-VI Products of the chemical or allied industries. 
S-VII Plastics and articles thereof ; rubber ans articles thereof. 
S-VIII Raw hides and skins, leather, furskins and articles thereof; saddlery and 
harness; travel goods, handbags and similar containers; articles of animal gut 
(other than silkworm gut). 
S-IX Wood and articles of wood ; wood charcoal ; cork and articles of cork ; 
manufactures of straw, of esparto or of other plaiting materials ; basketware 
and wickerwork. 
S-X Pulp of wood or of other fibrous cellulosic material ; recovered (waste and 
scarp) paper or paperboard ; paper and paperboard and articles thereof. 
S-XI Textiles and textile articles. 
S-XII Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat-
sticks, whips, riding-crops and parts thereof ; prepared feathers and articles 
made therewith ; artificial flowers ; articles of human hair. 
S-XIII Articles of stone, plaster, cement,asbestos, mica or similar materials ; 
ceramic products ; glass and glassware.. 
S-XIV Natural or cultured pearls, precious or semi-precious stones, precious 
metals, metals clad with precious metal, and articles thereof ; imitation 
jewellery ; coins. 
S-XV Base metals and articles of base metal. 
S-XVI Machinery and mechanical appliances; electrical equipment; parts 
thereof; sound recorders and reproducers, television image and sound 
recorders and reproducers, and parts and accessories of such articles. 
S-XVII Vehicles, aircraft,vessels and assiciated transport equipment. 
S-XVIII Optical, photographic, cinematographic, measuring, checking, 
precision, medical or surgical instruments and apparatus ; clocks and 
watches ; musical instruments ; parts and accessories thereof. 
S-XX Miscellaneous manufactured articles. 

CO  Colombia 
CR 
Costa Rica 
CU  Cuba 
CV  Cape Verde 
CX  Christmas Islands 
Djibouti 
DJ 
DM  Dominica 

EN 

25 

X 

X 

X 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
S-V Mineral products. 

X 

DO  Dominican 

Republic 

DZ  Algeria 
Ecuador 
EC 
Egypt 
EG 
Eritrea 
ER 
Ethiopia 
ET 
Fiji 
FJ 
Falklands Islands 
FK 
FM  Micronesia, 

Federated States 
of 

Gibraltar 

GA  Gabon 
GD  Grenada 
GE  Georgia 
GH  Ghana 
GI 
GL  Greenland 
GM  Gambia 
GN  Guinea 
GQ 
GS 

Equatorial Guinea 
South Georgia and 
South Sandwich 
Islands 

GT  Guatemala 
GU  Guam 
GW  Guinea-Bissau 
GY  Guyana 
HM  Heard Island and 

McDonald Islands 

HN  Honduras 
HT  Haiti 
ID 

Indonesia 

IN 

India 

S-III Animal or vegetable fats and oils and their cleavage products ; prepared 
edible fats ; animal or vegetable waxes.  
S-IX Wood and articles of wood ; wood charcoal ; cork and articles of cork ; 
manufactures of straw, of esparto or of other plaiting materials ; basketware 
and wickerwork. 
S-XIV Natural or cultured pearls, precious or semi-precious stones, precious 
metals, metals clad with precious metal, and articles thereof ; imitation 
jewellery ; coins. 

IO 

IQ 
IR 

British Indian 
Ocean Territory 
Iraq 
Iran, Islamic 
Republic of 
Jamaica 
JM 
Jordan 
JO 
KE  Kenya 
KG  Kyrgyzstan 
KH  Cambodia 
KI 
KM  Comoros 

Kiribati 

EN 

26 

   EN 

X 
X 

X 
X 
X 

X 

X 

X 
X 
X 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
St Kitts and Nevis 

KN 
KW  Kuwait 
KY  Cayman Islands 
KZ  Kazakhstan 
Lao People's 
LA 
Democratic 
Republic 
Lebanon 
St Lucia 
Sri Lanka 
Liberia 
Lesotho 
Libyan Arab 
Jamahiriya 

LB 
LC 
LK 
LR 
LS 
LY 

MA  Morocco 
MD  Moldova, 

Republic of 
MG  Madagascar 
MH  Marshall Islands 
ML  Mali 
MM  Myanmar 
MN  Mongolia 
MO  Macao 
MP  Northern Mariana 

Islands 

MR  Mauritania 
MS  Montserrat 
MU  Mauritius 
MV  Maldives 
MW  Malawi 
MX  Mexico 
MY  Malaysia 

S-III Animal or vegetable fats and oils and their cleavage products ; prepared 
edible fats ; animal or vegetable waxes. 

X 

X 
X 

X 

X 
X 

X 

X 
X 

X 

X 

X 

X 

X 

X 
X 

Nicaragua 

MZ  Mozambique 
NA  Namibia 
NC  New Caledonia 
NE  Niger 
NF  Norfolk Island 
NG  Nigeria 
NI 
NP  Nepal 
NR  Nauru 
NU  Niue Island 
OM  Oman 
PA 
PE 
PF 
PG 

Panama 
Peru 
French Polynesia 
Papua New 
Guinea 
Philippines 

PH 

EN 

27 

   EN 

 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
PK 
PM 

Pakistan 
St Pierre and 
Miquelon 
Pitcairn 
Palau 
Paraguay 

PN 
PW 
PY 
QA  Qatar 
RU  Russian 

Federation 

RW  Rwanda 
SA 
SB 
SC 
SD 
SH 
SL 
SN 
SO 
SR 
ST 

Saudi Arabia 
Solomon Islands 
Seychelles 
Sudan 
Santa Helena 
Sierra Leone 
Senegal 
Somalia 
Suriname 
São Tomé and 
Príncipe 
El Salvador 
Syrian Arab 
Republic 
Swaziland 
Turks and Caicos 
Islands 
Chad 
French Southern 
territories 
Togo 
Thailand 

SV 
SY 

SZ 
TC 

TD 
TF 

TG 
TH 

Tajikistan 
Tokelau  
Timor-Leste 

TJ 
TK 
TL 
TM  Turkmenistan 
Tunisia 
TN 
Tonga 
TO 
Trinidad and 
TT 
Tobago 
Tuvalu 
Tanzania (United 
Republic of) 

TV 
TZ 

S-VI Products of the chemical or allied industries. 
S-X Pulp of wood or of other fibrous cellulosic material ; recovered (waste and 
scarp) paper or paperboard ; paper and paperboard and articles thereof. 
S-XV Base metals and articles of base metal. 

S-XIV Natural or cultured pearls, precious or semi-precious stones, precious 
metals, metals clad with precious metal, and articles thereof ; imitation 
jewellery ; coins. 
S-XVII Vehicles, aircraft,vessels and associated transport equipment. 

X 

X 

X 

X 
X 
X 

X 

X 

X 

X 

X 

X 

UA  Ukraine 

EN 

28 

   EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
UG  Uganda 
UM  United States 

Minor outlying 
islands 

UY  Uruguay 
UZ  Uzbekistan 
VC 

St Vincent and the 
Grenadines 
VE  Venezuela 
VG  Virgin Islands 
(British) 
Virgin Islands 
(USA) 

VI 

VN  Viet Nam 
VU  Vanuatu 
WF  Wallis and Futuna 
WS 
Samoa 
YE  Yemen 
YT  Mayotte 
ZA 
ZM  Zambia 
ZW  Zimbabwe 

South Africa 

S-XVII Vehicles, aircraft,vessels and assiciated transport equipment. 

X 

X 

X 
X 

X 

EN 

29 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ANNEX II 

LIST OF PRODUCTS INCLUDED IN THE ARRANGEMENTS REFERRED  
TO IN ARTICLE 1(2)(A) AND (B) 

Notwithstanding  the  rules  for  the  interpretation  of  the  Combined  Nomenclature,  the 
description  of  products  is  to  be  considered  as  indicative,  the  tariff  preferences  being 
determined by the CN codes. Where ex CN codes are indicated, the tariff preferences are to 
be determined by the CN code and the description together. Entry of products marked with an 
asterisk is subject to the conditions laid down in the relevant Community provisions. 

The  column  “Sensitivity/Non-Sensivity  comprises  the  products  included  in  the  general 
arrangement (Article 7) and in the special incentive arrangement for sustainable development 
and  good  governance  (Article  8).  These  products  are  listed  either  NS  (non-sensitive  in  the 
meaning  of  Article  7(1))  or  S  (sensitive  in  the  meaning  of  Article  7(2)).  For  reasons  of 
simplification, products are listed in groups. These may include products for which Common 
Customs Tariff duties are exempted or suspended. 

CN Code 

Description 

Sensitivity/ 
Non- 
Sensitivity 

0101 10 90 

Live asses and other  

Live horses other than pure-bred breeding animals: 

0101 90 19 

Other than for slaughter 

0101 90 30 

Live asses 

0101 90 90 

Live mules and hinnies 

0104 20 10 

Live pure-bred breeding goats * 

0106 19 10 

Live domestic rabbits 

0106 39 10 

Live pigeons 

0205 00 

0206 80 91 

Meat of horses, asses, mules or hinnies, fresh, chilled or 
frozen 

Edible offal of horses, asses, mules or hinnies, fresh or 
chilled, other than for the manufacture of pharmaceutical 
products 

S 

S 

S 

S 

S 

S 

S 

S 

S 

EN 

30 

   EN 

 
 
 
0206 90 91 

Edible offal of horses, asses, mules or hinnies, frozen, other 
than for the manufacture of pharmaceutical products 

Livers, frozen: 

0207 14 91 

Of fowls of the species (Gallus domesticus) 

0207 27 91 

Of turkeys 

0207 36 89 

Of ducks, geese or guinea fowls 

Other meat and edible meat offal, fresh, chilled or frozen: 

0208 10 

Of rabbits or hares 

0208 20 00 

Frogs' legs 

0208 30 00 

Of primates 

0208 40 00 

Of whales, dolphins and porpoises (mammals of the order 
Cetacea); of manatees and dugongs (mammals of the order 
Sirenia) 

0208 50 

Of reptiles (including snakes and turtles) 

ex 0208 90 

Other, excluding products of 0208 90 55 

Meat other than of swine and bovine animals, including 
edible flours and meals of meat or meat offal: 

0210 99 10 

Of horses, salted, in brine or dried 

0210 99 59 

Offal of bovine animals other than thick skirt and thin skirt 

0210 99 60 

Offal of sheep and goats 

0210 99 80 

Offal other than poultry liver 

ex Chapter 319 

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER 
AQUATIC INVERTEBRATES, excluding products of 0301 
10 90 

S 

S 

S 

S 

S 

NS 

S 

S 

S 

S 

S 

S 

S 

S 

S 

0301 10 90 

Ornamental saltwater fish 

NS 

19 

For products of CN code 0306 13, the duty shall be 3,6% under the special incentive arrangement for 
sustainable development and good governance. 

EN 

31 

   EN 

 
 
 
 
 
 
 
                                                 
0403 10 51 

Yoghurt, flavoured or containing added fruit, nuts or cocoa 

0403 10 53 

0403 10 59 

0403 10 91 

0403 10 93 

0403 10 99 

0403 90 71 

0403 90 73 

0403 90 79 

0403 90 91 

0403 90 93 

0403 90 99 

Buttermilk, curdled milk and cream; kephir and other 
fermented or acidified milk and cream, flavoured or 
containing added fruit, nuts or cocoa 

ex 0405 20 

Dairy spreads, excluding products of 0405 20 90 

0407 00 90 

Birds' eggs, in shell, fresh, preserved or cooked other than of 
poultry 

0409 00 00 

Natural honey20 

0410 00 00 

Edible products of animal origin, not elsewhere specified or 
included 

Chapter 5 

PRODUCTS  OF  ANIMAL  ORIGIN,  NOT  ELSEWHERE 
SPECIFIED 

ex Chapter 6 

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS, 
AND THE LIKE; CUT FLOWERS AND ORNAMENTAL 
FOLIAGE, excluding products of 0604 91 40 

0604 91 40 

Conifer branches  

0701 

Potatoes, fresh or chilled 

0703 10 

Onions and shallots, fresh or chilled 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

NS 

S 

S 

20 

For these products, the arrangement referred to in Section 1 does not apply. 

EN 

32 

   EN 

 
  
  
 
                                                 
0703 90 00 

Leeks and other alliaceous vegetables, fresh or chilled 

0704 

0705 

0706 

Cabbages, cauliflowers, kohlrabi, kale and similar edible 
brassicas , fresh or chilled 

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh 
or chilled 

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and 
similar edible roots, fresh or chilled 

ex 0707 00 05 

Cucumber, fresh or chilled, from 16 May to 31 October 

S 

S 

S 

S 

S 

0708 

Leguminous vegetables, shelled or unshelled, fresh or chilled  S 

Other vegetables, fresh or chilled: 

ex 0709 10 00  Globe artichokes, from 1 July to 31 October 

0709 20 00 

Asparagus 

0709 30 00 

Aubergines (egg-plants) 

0709 40 00 

Celery other than celeriac 

0709 51 00 

Mushrooms 

0709 59 

0709 60 10 

Sweet peppers 

0709 60 99 

0709 70 00 

0709 90 10 

Fruits of the genus Capsicum or of the genus Pimenta, other 
than sweet peppers 

Spinach, New Zealand spinach and orache spinach (garden 
spinach) 

Salad vegetables, other than lettuce (Lactuca sativa) and 
chicory (Cichorium spp.) 

0709 90 20 

Chard (or white beet) and cardoons 

0709 90 31 

Olives, for uses other than the production of oil * 

0709 90 40 

Capers 

0709 90 50 

Fennel 

0709 90 70 

Courgettes 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

EN 

33 

   EN 

 
 
 
  
  
  
0709 90 90 

Other 

ex 0710 

ex 0711 

ex 0712 

0713 

0714 20 10 

0714 20 90 

0714 90 90 

S 

S 

S 

S 

S 

Vegetables (uncooked or cooked by steaming or boiling in 
water), frozen21 

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, excluding products of 0711 20 90 

Dried vegetables, whole, cut, sliced, broken or in powder, 
but not further prepared, excluding olives and products of 
0712 90 19 

Dried leguminous vegetables, shelled, whether or not 
skinned or split: 

Sweet potatoes, fresh, whole, intended for human 
consumption* 

NS 

Sweet potatoes other than fresh, whole, intended for human 
production 

S 

Jerusalem artichokes and similar roots and tubers with high 
inulin content; sago pith 

NS 

Other nuts, fresh or dried, whether or not shelled or peeled: 

0802 11 90 

Almonds in shell, other than bitter 

0802 12 90 

Almonds shelled, other than bitter 

0802 21 00 

Hazelnuts or filberts (Corylus spp.), in shell or shelled 

0802 22 00 

0802 31 00 

Walnuts in shell 

0802 32 00 

Walnuts shelled 

0802 40 00 

Chestnuts (Castanea spp.) 

0802 50 00 

Pistachios 

0802 90 50 

Pine nuts 

0802 90 60 

Macadamia nuts 

0802 90 85 

Other 

S 

S 

S 

S 

S 

S 

NS 

NS 

NS 

NS 

21 

For the products of CN codes 0710 80 85, the arrangement referred to in Section 1 does not apply. 

EN 

34 

   EN 

 
 
 
                                                 
0803 00 11 

Plantains, fresh 

0803 00 90 

Bananas, including plantains, dried 

0804 10 00 

Dates, fresh or dried 

0804 20 

Figs, fresh or dried 

0804 30 00 

Pineapples, fresh or dried 

0804 40 00 

Avocados, fresh or dried 

Citrus fruit, fresh or dried: 

ex 0805 20 

Mandarins (including tangerines and satsumas); clementines, 
wilkings and similar citrus hybrids: from 1 March to 31 
October 

0805 40 00 

Grapefruit 

0805 50 90 

Limes (Citrus aurantifolia, Citrus latifolia) 

0805 90 00 

Other 

ex 0806 10 10 

Table grapes, fresh, from 1 January to 20 July and from 21 
November to 31 December, other than of the variety 
Emperor (Vitis viniferac.v.) from 1 to 31 December 

0806 10 90 

Other grapes, fresh 

ex 0806 20 

Dried grapes, excluding products of 0806 20 92 

0807 11 00 

Watermelons, fresh 

0807 19 00 

Other melons, fresh 

0808 10 10 

Fresh cider apples, in bulk, from 16 September to 15 
December 

0808 20 10 

Perry pears, fresh, in bulk, from 1 August to 31 December 

ex 0808 20 50  Other pears, fresh, from 1 May to 30 June 

0808 20 90 

Fresh quinces 

S 

S 

S 

S 

S 

S 

S 

NS 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

ex 0809 10 00  Apricots, fresh, from 1 January to 31 May and from 1 August 

S 

to 31 December 

0809 20 05 

Sour cherries (Prunus cerasus), fresh 

ex 0809 20 95 

Cherries, other than sour (Prunus cerasus), fresh, from 1 
January to 20 May and from 11 August to 31 December 

S 

S 

EN 

35 

   EN 

 
 
 
ex 0809 30 

Peaches, including nectarines, from 1 January to 10 June and 
from 1 October to 31 December 

ex 0809 40 05 

Plums, from 1 January to 10 June and from 1 October to 31 
December 

0809 40 90 

Sloes 

Other fruit, fresh: 

ex 0810 10 00 

Strawberries, from 1 January to 30 April and from 1 August 
to 31 December 

0810 20 

Raspberries, blackberries, mulberries and loganberries 

0810 30 

Black-, white- or redcurrants and gooseberries 

0810 40 30 

Fruit of the species Vaccinium myrtillus 

0810 40 50 

Fruit of the species Vaccinium macrocarpon and Vaccinium 
corymbosum 

0810 40 90 

Other fruits of the genus Vaccinium 

0810 50 00 

Kiwifruit 

0810 60 00 

Durians 

0810 90 95 

Other 

0811 

ex 0812 

Fruit and nuts, uncooked or cooked by steaming or boiling in 
water, frozen, whether or not containing added sugar or other 
sweetening matter22: 

Fruit and nuts, 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, excluding products of 0812 90 30 

0812 90 30 

Papaws (papayas) 

Fruit, dried, other than that of headings 0801 to 0806; 
mixtures of nuts or dried fruits of this chapter: 

0813 10 00 

Apricots 

0813 20 00 

Prunes 

0813 30 00 

Apples 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

NS 

S 

S 

S 

22 

For the products of CN code 0811 10 90, the arrangement referred to in Section 1 does not apply. 

EN 

36 

   EN 

 
  
 
 
 
                                                 
0813 40 10 

Peaches, including nectarines 

0813 40 30 

Pears, dried 

0813 40 50 

Papaws (papayas), dried 

0813 40 95 

Other, dried 

Mixtures of dried fruit, other than of headings 0801 to 0806: 

0813 50 12 

Containing papaws, tamarinds, cashew apples, lychees, 
jackfruits, sapodillo, plums, passion fruit, carambola and 
potahaya 

0813 50 15 

Other 

0813 50 19 

Containing prunes 

Mixtures exclusively of dried nuts of headings 0801 and 
0802: 

0813 50 31 

Of tropical nuts 

0813 50 39 

Other 

0813 50 91 

Other mixtures not containing prunes or figs 

0813 50 99 

Other 

S 

S 

NS 

NS 

S 

S 

S 

S 

S 

S 

S 

0814 00 00 

Peel of citrus fruit or melons (including watermelons), fresh, 
frozen, dried or provisionally preserved in brine, in sulphur 
water or in other preservative solutions 

NS 

0901 12 00 

Coffee, not roasted, decaffeinated 

0901 21 00 

Coffee, roasted, not decaffeinated 

0901 22 00 

Coffee, roasted, decaffeinated 

0901 90 90 

Coffee substitutes containing coffee 

S 

S 

S 

S 

0902 10 00 

Green tea (not fermented) in immediate packings of a content 
not exceeding 3 kg 

NS 

0904 12 00 

Pepper of the genus Piper, crushed or ground 

0904 20 10 

Sweet peppers, dried, neither crushed nor ground 

0904 20 90 

Crushed or ground 

0905 00 00 

Vanilla 

NS 

S 

NS 

S 

EN 

37 

   EN 

 
 
 
 
 
0907 00 00 

Cloves (whole fruit, cloves and stems) 

0910 20 90 

Saffron, crushed or ground 

0910 40 

Thyme, bay leaves 

0910 91 90 

Mixtures of spices, crushed or ground 

0910 99 99 

Other spices, crushed or ground, other than mixtures 

ex 1008 90 90  Quinoa 

1105 

Flour, meal, powder, flakes, granules and pellets of potatoes 

Flour, meal and powder: 

1106 10 00 

Of the dried leguminous vegetables of heading 0713 

1106 30 

Of the products of Chapter 8 

1108 20 00 

Inulin 

ex Chapter 12 

OIL SEEDS AND OLEAGINOUS FRUITS; 
MISCELLANEOUS GRAINS, SEEDS AND FRUIT; 
INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND 
FODDER, excluding products of 1212 91 and 1212 99 20 

1209 

Seeds, fruit and spores, of a kind used for sowing: 

1209 21 00 

Lucerne (alfalfa) seed 

1209 23 80 

Other fescue seed 

1209 29 50 

Lupine seed 

1209 29 80 

Other 

1209 30 00 

Seeds of herbaceous plants cultivated principally for their 
flowers 

ex 1209 91 

Vegetable seeds other than products of code 1209 91 30 

1209 99 91 

1211 90 30 

Chapter 13 

Seeds of plants cultivated principally for their flowers, other 
than those of 1209 30 

Tonquin beans, fresh or dried, whether or not cut, crushed or 
powdered 

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS 
AND EXTRACTS 

S 

S 

NS 

S 

S 

S 

S 

S 

S 

S 

S 

S 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

1302 12 00 

Vegetable saps and extracts of liquorice 

NS 

EN 

38 

   EN 

 
 
 
 
1501 00 90 

Poultry fat, other than that of heading 0209 or 1503 

1502 00 90 

Other fats of bovine animals, sheep or goats 

1503 00 19 

Lard stearin and oleostearin other than for industrial use 

1503 00 90 

Other 

1504 

Fats and oils and their fractions, of fish or marine mammals, 
whether or not refined, but not chemically modified  

1505 00 10 

Wool grease, crude 

1507 

1508 

Soya-bean oil and its fractions, whether or not refined, but 
not chemically modified 

Groundnut oil and its fractions, whether or not refined, but 
not chemically modified 

1511 10 90 

Crude oil, other than for technical or industrial uses other 
than the manufacture of foodstuffs for human consumption 

1511 90 

Other 

1512 

1513 

1514 

1515 

ex 1516 

Sunflower-seed, safflower or cotton-seed oil and fractions 
thereof, whether or not refined, but not chemically modified 

Coconut (copra), palm kernel or babassu oil and fractions 
thereof, whether or not refined, but not chemically modified 

Rape, colza or mustard oil and fractions thereof, 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 

Animal or vegetable fats and oils and their fractions, partly 
or wholly hydrogenated, inter-esterified, re-esterified or 
elaidinised, whether or not refined, but not further prepared, 
excluding products of 1516 20 10 

1516 20 10 

Hydrogenated castor oil, so called «opal-wax» 

1517 

 Margarine; edible mixtures or preparations of animal or 
vegetable fats or oils or of fractions of different fats or oils of 
this Chapter, other than edible fats or oils or their fractions of 
heading 1516 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

NS 

S 

EN 

39 

   EN 

 
1518 00 

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

1521 90 99 

Beeswax and other insect waxes, other than raw 

1522 00 10 

Degras 

1522 00 91 

Oil foots and dregs; soapstocks 

1601 00 10 

Sausages and similar products, of meat, meat offal or blood: 
food preparations based on liver 

Other prepared or preserved meat, meat offal or blood: 

1602 20 11 

Goose or duck liver 

1602 20 19 

Of swine: 

1602 41 90 

Ham and cuts thereof, of swine other than domestic swine 

1602 42 90 

Shoulders and cuts thereof, of swine other than domestic 
swine 

1602 49 90 

Other, including mixtures, other than of domestic swine 

1602 50 31 

Of bovine animals23 

1602 50 39 

1602 50 80 

Other, excluding preparations of blood of any animal: 

1602 90 31 

Of game or rabbit 

1602 90 41 

Of reindeer 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

23 

For these products, the arrangement referred to in Section 1 does not apply. 

EN 

40 

   EN 

 
 
 
 
 
 
 
                                                 
1602 90 69 

Other 

1602 90 72 

1602 90 74 

1602 90 76 

1602 90 78 

1602 90 98 

1603 00 10 

1604 

1605 

Extracts and juices of meat, fish or crustaceans, molluscs and 
other aquatic invertebrates, in immediate packings of a net 
content of 1 kg or less 

Prepared or preserved fish; caviar and caviar substitutes 
prepared from fish eggs 

Crustaceans, molluscs or other aquatic invertebrates, 
prepared or preserved 

1702 50 00 

Chemically pure fructose 

1702 90 10 

Chemically pure maltose 

170424 

Sugar confectionery (including white chocolate), not 
containing cocoa 

Chapter 18 

COCOA AND COCOA PREPARATIONS 

ex Chapter 19 

PREPARATIONS OF CEREALS, FLOUR, STARCH OR 
MILK; PASTRYCOOKS' PRODUCTS, excluding products 
of 1901 20 00, 1901 90 91, 1904 

1901 20 00 

1901 90 91 

Mixes and doughs for the preparation of bakers' wares of 
heading 1905 

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 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

NS 

NS 

24 

For products of CN codes 1704 10 91 and 1704 10 99, the specific duty shall be limited to 16% of the 
customs  value  under  the  special  incentive  arrangement  for  sustainable  development  and  good 
governance. 

EN 

41 

   EN 

 
                                                 
Chapter 20 

PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR 
OTHER PARTS OF PLANTS except for products of CN 
code 2002, ex 2008 40 and ex 2008 70. 

2002 

Tomatoes, prepared or preserved otherwise than by vinegar 
or acetic acid 25 

ex 2008 40 

Prepared or preserved pears26 (except 2008 40 11, 2008 40 
21, 2008 40 29 and 2008 40 39) 

ex 2008 70 

Prepared or preserved peaches27 (except 2008 70 11, 2008 70 
31, 2008 70 39 and 2008 7059) 

2008 20 19 

Pineapples containing added spirit 

2008 20 39 

S 

S 

S 

S 

NS 

NS 

ex Chapter 21  MISCELLANEOUS EDIBLE PREPARATIONS, excluding 

S 

products of 2106 10, 2106 90 30, 2106 90 51, 2106 90 55 
and 2106 90 59 

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 

2102 20 19 

Other inactive yeasts 

ex Chapter 22 

BEVERAGES, SPIRITS AND VINEGAR, excluding 
products of 2204 10 11 to 2204 30 10, 2206 00 10 and 
2208 40  

2302 50 00 

Bran, sharps and other residues, whether or not in the form of 
pellets derived from the sifting, milling or other working of 
cereals of leguminous plants 

2307 00 19 

Other wine lees 

Vegetable materials and vegetable waste, vegetable residues 
and by-products, of a kind used in animal feeding, not 
elsewhere specified or included: 

2308 00 19 

Other grape marc 

2308 00 90 

Other 

NS 

NS 

S 

S 

S 

S 

NS 

25 
26 
27 

For these products, the arrangement referred to in Section 1 does not apply 
For these products, the arrangement referred to in Section 1 does not apply 
For these products, the arrangement referred to in Section 1 does not apply 

EN 

42 

   EN 

 
 
 
                                                 
2309 10 90 

Dog or cat food put up for retail sale, other than containing 
starch, glucose, glucose syrup, maltodextrine or 
maltodextrine syrup of 1702 30 51 to 1702 30 99, 
1702 40 90, 1702 90 50 and 2106 90 55 or milk products 

S 

Other preparations of a kind used in animal feeding: 

2309 90 10 

Fish or marine mammal solubles 

2309 90 91 

Beetpulp with added molasses 

2309 90 95 

Other 

2309 90 99 

Chapter 24 

TOBACCO AND MANUFACTURED TOBACCO 
SUBSTITUTES 

2519 90 10 

Magnesium oxide, other than calcined natural magnesium 
carbonate 

2522 

2523 

Quicklime, slaked lime and hydraulic lime, other than 
calcium oxide and hydroxide of heading 2825 

Portland cement, aluminous cement, slag cement, 
supersulphate cement and similar hydraulic cements, whether 
or not coloured or in the form of clinkers 

Chapter 27 

MINERAL FUELS, MINERAL OILS AND PRODUCTS 
OF THEIR DISTILLATION; BITUMINOUS 
SUBSTANCES; MINERAL WAXES 

2801 

Fluorine, chlorine, bromine and iodine 

2802 00 00 

Sulphur, sublimed or precipitated; colloidal sulphur 

ex 2804 

2806 

2807 

Hydrogen, rare gases and other non-metals, excluding 
products of 2804 69 00 

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid  NS 

Sulphuric acid; oleum 

2808 00 00 

Nitric acid; sulphonitric acids 

2809 

Disphosphorus pentoxide; phosphoric acid and 
polyphosphoric acids, whether or not chemically defined 

NS 

S 

S 

S 

S 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

2810 00 90 

Oxides of boron; boric acids, other then diboron trioxide 

NS 

EN 

43 

   EN 

 
 
 
2811 

2812 

2813 

2814 

2815 

2816 

Other inorganic acids and other inorganic oxygen 
compounds of non-metals 

Halides and halide oxides of non-metals 

NS 

NS 

Sulphides of non-metals; commercial phosporus trisulphide  NS 

Ammonia, anhydrous or in aqueous solution 

Sodium hydroxide (caustic soda); potassium hydroxide 
(caustic potash); peroxides of sodium or potassium 

S 

S 

Hydroxide and peroxide of magnesium; oxides, hydroxides 
and peroxides, of strontium or barium 

NS 

2817 00 00 

Zinc oxide; zinc peroxide 

2818 10 

Artificial corundum, whether or not chemically defined 

2819 

2820 

2821 

Chromium oxides and hydroxides 

Manganese oxides 

Iron oxides and hydroxides; earth colours containing 70 % or 
more by weight of combined iron evaluated as Fe2O3 

NS 

S 

S 

S 

S 

2822 00 00 

Cobalt oxides and hydroxides; commercial cobalt oxides 

2823 00 00 

Titanium oxides 

2824 

Lead oxides; red lead and orange lead 

ex 2825 

Hydrazine and hydroxylamine and their inorganic salts; other 
inorganic bases; other oxides, hydroxides and peroxides, 
excluding products of 2825 10 00 and 2825 80 00 

2825 10 00 

Hydrazine and hydroxylamine and their inorganic salts 

2825 80 00 

Antimony oxides 

2826 

ex 2827 

Fluorides; fluorosilicates, fluoroaluminates and other 
complex fluorine salts 

Chlorides, chloride oxides and chloride hydroxides; 
bromides and bromides oxides; iodides and iodide oxides, 
excluding products of 2827 10 00 and 2827 32 00 

2827 10 00 

Ammonium chloride 

2827 32 00 

Aluminium chloride 

NS 

S 

NS 

NS 

S 

S 

NS 

NS 

S 

S 

EN 

44 

   EN 

 
2828 

2829 

Hypochlorites; commercial calcium hypochlorite; chlorites; 
hypobromites 

Chlorates and perchlorates; bromates and perbromates; 
iodates and periodates 

NS 

NS 

ex 2830 

Sulphides; polysulphides, excluding products of 2830 10 00  NS 

2830 10 00 

Sodium sulphides 

2831 

2832 

2833 

Dithionites and sulphoxylates 

Sulphites; thiosulphates 

Sulphates; alums; peroxosulphates 

ex 2834 

Nitrites; nitrates, excluding products of 2834 10 00 

2834 10 00 

Nitrites 

2835 

ex 2836 

Phosphinates (hypophosphites), phosphonates (phosphites) 
and phosphates; polyphosphates, whether or not chemically 
defined  

Carbonates; peroxocarbonates; commercial ammonium 
carbonate containing ammonium carbamate, excluding 
products of 2836 20 00, 2836 40 00 and 2836 60 00 

2836 20 00 

Disodium carbonate 

2836 40 00 

Potassium carbonates 

2836 60 00 

Barium carbonate 

2837 

Cyanides, cyanide oxides and complex cyanides 

2838 00 00 

Fulminates, cyanates and thiocyanates 

2839 

2840 

ex 2841 

Silicates; commercial alkali metal silicates 

Borates; peroxoborates (perborates) 

Salts of oxometallic or peroxometallic acids, excluding 
products of 2841 61 00 

2841 61 00 

Potassium permanganate 

2842 

Other salts of inorganic acids or peroxoacids (including 
aluminosilicates wether or not chemically defined), other 
than azides 

S 

NS 

NS 

NS 

NS 

S 

S 

NS 

S 

S 

S 

NS 

NS 

NS 

NS 

NS 

S 

NS 

EN 

45 

   EN 

 
2843 

Colloidal precious metals; inorganic or organic compounds 
of precious metals, whether or not chemically defined; 
amalgams of precious metals 

NS 

ex 2844 30 11  Other than unwrought cermets, waste and scrap of uranium 

NS 

depleted in U 235 

ex 2844 30 51  Other than unwrought cermets, waste and scrap of thorium 

NS 

2845 90 90 

Other, than deuterium and compounds thereof; hydrogen and 
compounds thereof, enriched in deuterium; mixtures and 
solutions containing these products 

2846 

Compounds, inorganic or organic, of rare-earth metals, of 
yttrium or of scandium or of mixtures of these metals 

2847 00 00 

Hydrogen peroxide, whether or not solidified with urea 

2848 00 00 

Phosphides, whether or not chemically defined, excluding 
ferrophosphorus 

ex 2849 

Carbides, whether or not chemically defined, excluding 
products of 2849 20 00 and 2849 90 30 

2849 20 00 

Carbides of silicon 

2849 90 30 

Carbides of tungsten 

ex 2850 00 

Hydrides, nitrides, azides, silicides and borides, whether or 
not chemically defined, other than compounds which are also 
carbides of 2849, excluding products of 2850 00 70 

2850 00 70 

Silicides 

2851 00 

Other inorganic compounds (including distilled or 
conductivity water and water of similar purity); liquid air 
(whether or not rare gases have been removed); compressed 
air; amalgams, other than amalgams of precious metals 

2903 

Halogenated derivatives of hydrocarbons 

2904 10 00 

2904 20 00 

Derivatives containing only sulpho groups, their salts and 
ethyl esters 

Derivatives of hydrocarbons, containing only nitro or only 
nitroso groups 

2904 90 

Other derivatives 

NS 

NS 

NS 

NS 

NS 

S 

S 

NS 

S 

NS 

S 

NS 

S 

NS 

EN 

46 

   EN 

 
ex 2905 

Acyclic alcohols and their halogenated, sulphonated, nitrated 
or nitrosated derivatives, excluding products of 2905 43 00, 
2905 44 and 2905 45 00 

S 

2905 45 00 

Glycerol 

2906 

Cyclic alcohols and their halogenated, sulphonated, nitrated 
or nitrosated derivatives 

2907 11 00 

Phenol (hydroxybenzene) and its salts 

2907 12 00 

Cresols and their salts 

2907 13 00 

Octylphenol, nonylphenol and their isomers; salts thereof 

2907 14 00 

Xylenols and their salts 

2907 15 90 

Naphthols and their salts other than 1-Naphtol 

2907 19 00 

Other 

2907 21 00 

Resorcinol and its salts 

ex 2907 22 00  Hydroquinone (quinol) 

ex 2907 22 00  Other 

2907 23 00 

4,4'—Isopropylidenediphenol (bisphenol A, 
diphenylolpropane) and its salts 

2907 29 00 

Other 

2908 

2909 

2910 

2911 00 00 

ex 2912 

Halogenated, sulphonated, nitrated or nitrosated derivatives 
of phenols or phenol-alcohols 

Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, 
alcohol peroxides, ether peroxides, ketone peroxides 
(whether or not chemically defined), and their halogenated, 
sulphonated, nitrated or nitrosated derivatives 

Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, 
with a three membered ring, and their halogenated, 
sulphonated, nitrated or nitrosated derivatives 

Acetals and hemiacetals, whether or not with other oxygen 
function, and their halogenated, sulphonated, nitrated or 
nitrosated derivatives 

Aldehydes, whether or not with other oxygen function; cyclic 
polymers of aldehydes; paraformaldehyde, excluding 
products of 2912 41 00 

2912 41 00 

Vanillin (4-hydroxy-3-methoxybenzaldehyde) 

NS 

NS 

NS 

NS 

NS 

NS 

S 

NS 

NS 

S 

NS 

NS 

NS 

NS 

S 

NS 

NS 

NS 

S 

EN 

47 

   EN 

 
2913 00 00 

Halogenated, sulphonated, nitrated or nitrosated derivatives 
of products of heading 2912 

ex 2914 

Ketones and quinones, whether or not with other oxygen 
function and their halogenated, sulphonated, nitrated or 
nitrosated derivatives, excluding products of 2914 11 00, 
2914 21 00 and 2914 22 00 

2914 11 00 

Acetone 

2914 21 00 

Camphor 

2914 22 00 

Cyclohexanone and methylcyclohexanones 

2915 

Saturated acyclic monocarboxylic acids and their anhydrides, 
halides, peroxides and peroxyacids; their halogenated, 
sulphonated, nitrated or nitrosated derivatives 

ex 2916 11 00  Acrylic acid 

ex 2916 11 00 

Salts of acrylic acid 

2916 12 

Esters of acrylic acid 

2916 13 00 

Methacrylic acid and its salts 

2916 14 

Esters of methacrylic acid 

2916 15 00 

Oleic, linoeic or linolenic acids, their salts and esters 

2916 19 

Other 

2916 20 00 

Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, 
their anhydrides, halides, peroxides, peroxyacids and their 
derivatives 

2916 31 00 

Benzoic acid, its salts and esters 

2916 32 

Benzoyl peroxide and benzoyl chloride 

2916 39 00 

Other 

ex 2917 

Polycarboxylic acids, their anhydrides, halides, peroxides 
and peroxyacids; their halogenated, sulphonated, nitrated or 
nitrosated derivatives, excluding products of 2917 11 00, 
2917 12 10, 2917 14 00, 2917 32 00, 2917 35 00 and 
2917 36 00 

2917 11 00 

Oxalic acid, its salts and esters 

2917 12 10 

Adipic acid, and its salts 

NS 

NS 

S 

S 

S 

S 

S 

NS 

S 

NS 

S 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

S 

S 

EN 

48 

   EN 

 
2917 14 00 

Maleic anhydride 

2917 32 00 

Dioctyl orthophthalates 

2917 35 00 

Phthalic anhydride 

2917 36 00 

Terephthalic acid and its salts 

ex 2918 

Carboxylic acids with additional oxygen function and their 
anhydrides, halides, peroxides and peroxyacids; their 
halogenated, sulphonated, nitrated or nitrosated derivatives, 
excluding products of 2918 14 00, 2918 15 00, 2918 21 00, 
2918 22 00 and 2918 29 10 

2918 14 00 

Citric acid 

2918 15 00 

Salts and esters of citric acid 

2918 21 00 

Salicylic acid and its salts 

2918 22 00 

O-Acetysalicylic acid, its salts and esters 

2918 29 10 

Sulfosalicylic acids, hydroxynaphthoic acids; their salts and 
esters 

2919 00 

Phosphoric esters and their salts, including lactophosphates; 
their halogenated, sulphanoted, nitrated or nitrosated 
derivatives 

2920 

2921 

2922 

2923 

 Esters of other inorganic acids of non-metals (excluding 
esters of hydrogen halides) and their salts; their halogenated, 
sulphonated, nitrated or nitrosated derivatives  

Amino-function compounds 

Oxygen-function amino-compounds 

Quaternary ammonium salts and hydroxides; lecithins and 
other phosphoaminolipids, whether or not chemically defined 

NS 

S 

S 

S 

S 

NS 

S 

S 

S 

S 

S 

NS 

NS 

S 

S 

2924 19 00 

Acyclic amides (including acyclic carbamates) and their 
derivatives; salts thereof excluding meprobamate  

2924 21 

Ureines and their derivatives; salts thereof 

2924 23 00 

2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its 
salts 

2924 29 30 

Paracetamol (INN) 

2924 29 95 

Other carboxyamide-function compounds 

S 

S 

NS 

S 

S 

EN 

49 

   EN 

 
2925 

ex 2926 

Carboxyimide-function compounds (including saccharin and 
its salts) and imine-function compounds  

Nitrile-function compounds, excluding products of 
2926 10 00 

2926 10 00 

Acrylonitrile 

2927 00 00 

Diazo-, azo- or azoxy-compounds 

2928 00 90 

Organic derivatives of hydrazine 

2929 10 

Isocyanates 

2929 90 00 

Other than isocyanates 

2930 10 00 

Organo-sulphur compounds 

2930 20 00 

2930 30 00 

2930 40 90 

Organo-sulphur compounds 

2930 90 13 

2930 90 16 

2930 90 20 

2930 90 70 

2931 00 

Other organo-inorganic compounds 

ex 2932 

Heterocyclic compounds with oxygen hetero-atoms only, 
excluding products of 2932 12 00, 2932 13 00 and 
2932 21 00 

2932 12 00 

2-Furaldehyde (furfuraldehyde) 

2932 13 00 

Furfuryl alcohol and tetrahydrofurfuryl alcohol 

2932 21 00 

Coumarin, methylcoumarins and ethylcoumarins 

ex 2933 

Heterocylic compounds with nitrogen hetero-atoms only, 
excluding products of 2933 61 00 

2933 61 00 

Melamine 

2934 

Nucleic acids and their salts, wether or not chemically 
defined; other heterocyclic compounds 

NS 

NS 

S 

S 

NS 

S 

NS 

NS 

NS 

NS 

S 

S 

S 

S 

S 

NS 

NS 

S 

S 

S 

NS 

S 

NS 

EN 

50 

   EN 

 
2935 00 90 

Other sulphonamides 

2938 

Glycosides, natural or reproduced by synthesis, and their 
salts, ethers, esters and other derivatives 

ex 2940 00 00 

Rhamnose, raffinose and mannose 

ex 2940 00 00 

Sugars, chemically pure, other than sucrose, lactose, maltose, 
glucose and fructose; sugar ethers and sugar esters, and their 
salts, other than products of 2937, 2938 or 2939, other than 
rahmnose, raffinose and mannose 

2941 20 30 

Dihydrostreptomycin, its salts, esters and hydrates 

2942 00 00 

Other organic compounds 

3102 

Mineral or chemical fertilisers, nitrogenous28 

3103 10 

Superphosphates  

3105 

Mineral or chemical fertilisers containing two or three of the 
fertilising elements nitrogen, phosphorus and potassium; 
other fertilisers; goods of this chapter in tablets or similar 
forms or in packages of a gross weight not exceeding 10 kg  

ex 3201 90 90 

3202 

Tanning extracts of vegetable origin; tannins and their salts, 
ethers, esthers and other derivatives excluding tanning 
extracts of eucalyptus, tannings extracts derived from 
gambier and myrobalan fruits and other tanning extracts of 
vegetable origin 

Synthetic organic tanning substances; inorganic tanning 
substances; tanning preparations, whether or not containing 
natural tanning substances; enzymatic preparations for pre-
tanning 

S 

NS 

NS 

S 

NS 

NS 

S 

S 

S 

NS 

NS 

3203 00 90 

Colouring matter of animal and preparations based thereon 

NS 

3204 

Synthetic organic colouring matter, whether or not 
chemically defined; preparations as specified in note 3 to this 
chapter based on synthetic organic products of a kind used as 
fluorescent brightening agents or as luminophores, whether 
or not chemically defined 

S 

3205 00 00 

Colour lakes; preparations as specified in note 3 to this 
chapter based on colour lakes 

NS 

28 

For these products, the arrangement referred to in Section 1 does not apply 

EN 

51 

   EN 

 
                                                 
3206 

3207 

3208 

3209 

Other colouring matter; preparations as specified in note 3 to 
this chapter, other than those of 3203, 3204 to 3205 00 00; 
inorganic products of a kind used as luminophores, whether 
or not chemically defined 

S 

Prepared pigments, prepared opacifiers and prepared colours, 
vitrifiable enamels and glazes, engobes, liquid lustres and 
similar preparations, of a kind used in the ceramic, 
enamelling or glass industry; glass frit and other glass, in the 
form of powder, granules or flakes 

Paint and varnishes based on synthetic polymer or 
chemically modified natural polymers, dispersed or dissolved 
in a non-aqueous medium; solutions as defined in note 4 to 
this chapter 

Paints and varnishes based on synthetic polymer or 
chemically modified natural polymers, dispersed or dissolved 
in a aqueous medium 

3210 00 

Other paints and varnishes; prepared water pigments of a 
kind used for finishing leather 

3211 00 00 

Prepared driers 

3212 

3213 

3214 

3215 

Pigments dispersed in non-aqueous media, in liquid or paste 
form, of a kind used in manufacture of paints; stamping foils; 
dyes and other colouring matter put up in forms or packings 
for retail sale 

Artists', students' or sign board painters' colours, modifying 
tints, amusement colours and the like, in tablets, tubes, jars, 
bottles, pans or in similar forms or packings 

Glaziers' putty, grafting putty, resin cements, caulking 
compounds and other mastics; painters' fillings; non-
refractory surfacing preparations for façades, indoor walls, 
floors, ceilings or the like 

Printing ink, writing or drawing ink and other inks, whether 
or not concentrated or solid 

Chapter 33 

ESSENTIAL OILS AND RESINOIDS; PERFUMERY, 
COSMETIC OR TOILET PREPARATIONS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

EN 

52 

   EN 

 
Chapter 34 

SOAP, ORGANIC SURFACE-ACTIVE AGENTS, 
WASHING PREPARATIONS, LUBRICATING 
PREPARATIONS, ARTIFICIAL WAXES; PREPARED 
WAXES, POLISHING OR SCOURING PREPARATIONS, 
CANDLES AND SIMILAR ARTICLES; MODELLING 
PASTES, DENTAL WAXES AND DENTAL 
PREPARATIONS WITH A BASIS OF PLASTER 

NS 

3501 

Casein, caseinates and other casein derivatives; casein glues 

S 

3502 90 90 

Albuminates and other albumin derivatives 

3503 00 

3504 00 00 

Gelatine sheets, whether or not surface-worked and gelatine 
derivatives; isinglass; other glues of animal origin, excluding 
casein glues of 3501 

Peptones and their derivatives; other protein substances and 
their derivatives, not elsewhere specified or included; hide 
powder, whether or not chromed 

3505 10 50 

Starches, esterified or etherified 

3506 

3507 

Prepared glues and other prepared adhesives, not elsewhere 
specified or included; products suitable for use as glues or 
adhesives, not exceeding a net weight of 1 kg 

Enzymes; prepared enzymes not elsewhere specified or 
included 

Chapter 36 

EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; 
PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE 
PREPARATIONS 

NS 

NS 

NS 

NS 

NS 

S 

NS 

Chapter 37 

PHOTOGRAPHIC OR CINEMATOPGRAPHIC GOODS 

NS 

3801 

3802 

Artificial graphite; colloidal or semi-colloidal graphite; 
preparations based on graphite or other carbon in the form of 
pastes, blocks, plates or other semi-manufactures 

NS 

Activated carbon; activated natural mineral products; animal 
black, including spent animal black 

S 

3803 00 90 

Tall oil, whether or not refined, other than crude 

3804 00 

Residual lyes from the manufacture of wood pulp, whether 
or not concentrated, desugared or chemically treated, 
including lignin sulphonates, but excluding tall oil of 3803 

NS 

NS 

EN 

53 

   EN 

 
3805 

3806 

3807 00 

3808 

ex 3809 

3810 

3811 

3812 

Gum, wood or sulphate turpentine and other terpenic oils 
produced by distillation or other treatment of coniferous 
woods; crude dipentene; sulphiteturpentine and other crude 
para-cymene; pine oil containing alpha-terpineol as the main 
constituent 

Rosin and resin acids, and derivatives thereof; rosin spirit 
and rosin oils; run gums 

Wood tar; wood creosote; wood naphtha; vegetable pitch; 
brewers' pitch and similar preparations based on rosin, resin 
acids or on vegetable pitch 

Insecticides, rodenticides, fungicides, herbicides, anti-
sprouting products and plant-growth regulators, disinfectants 
and similar products, put up in forms or packings for retail 
sale or as preparations or articles 

Finishing agents, dye carriers to accelerate the dyeing or 
fixing of dye-stuffs and other products and preparations, of a 
kind used in the textile, paper, leather or like industries, not 
elsewhere specified or included, excluding products of 
3809 10 

Pickling preparations for metal surfaces; fluxes and other 
auxiliary preparations for soldering, brazing or welding; 
soldering, brazing or welding powders and pastes consisting 
of metal and other materials; preparations of a kind used as 
cores or coatings for welding electrodes or rods 

Anti-knock preparations, oxidation inhibitors, gum 
inhibitors, viscosity improvers, anti-corrosive preparations 
and other prepared additives, for mineral oils or for other 
liquids used for the same purposes as mineral oils 

Prepared rubber accelerators; compounds plasticisers for 
rubber or plastics, not elsewhere specified or included; anti-
oxidising preparations and other compound stabilisers for 
rubber or plastics 

3813 00 00 

Preparations and charges for fire-extinguishers; charged fire-
extinguishing grenades 

3814 00 

3815 

Organic composite solvents and thinners, not elsewhere 
specified or included; prepared paint or varnish removers 

Reaction initiators, reaction accelerators and catalytic 
preparations, not elsewhere specified or included 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

EN 

54 

   EN 

 
3816 00 00 

Refractory cements, mortars, concretes and similar 
compositions, other than products of 3801 

3817 

3819 00 00 

Mixed alkylbenzenes and mixed alkylnaphthalenes, other 
than those of 2707 and 2902: 

Hydraulic brake fluids and other prepared liquids for 
hydraulic transmission, not containing or containing less than 
70 % by weight of petroleum oils or oils obtained from 
bituminous minerals 

NS 

S 

NS 

3820 00 00 

Anti-freezing preparations and prepared de-icing fluids 

NS 

3821 00 00 

Prepared culture media for development of micro-organisms  NS 

ex 3823 

Industrial monocarboxylic fatty acids; acid oils from 
refining; industrial fatty alcohols, excluding products of 
3823 11 00, 3823 13 00 and 3823 19 

3823 11 00 

Stearic acid 

3823 13 00 

Tall oil fatty acids 

3823 19 

Other 

ex 3824 

3825 

3901 

3902 

3903 

3904 

3905 

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, excluding products of 
3824 60 

Residual products of the chemical or allied industries, not 
elsewhere specified or included; municipal waste; sewage 
sludge; other wastes specified in note 6 to this chapter  

Polymers of ethylene, in primary forms, 

Polymers of propylene or other olefins, in primary forms 

Polymers of styrene, in primary forms 

Polymers of vinyl chloride or of other halogenated olefins, in 
primary forms 

Polymers of vinyl acetate or other vinyl esters, in primary 
forms; other vinyl polymers in primary forms 

3906 10 00 

Poly(methyl methacrylate) 

S 

NS 

NS 

NS 

NS 

S 

S 

S 

S 

S 

NS 

S 

EN 

55 

   EN 

 
3906 90 60 

Copolymer of methyl acrylate with ethylene and a monomer 
containing a non-terminal carboxy group as a substituent, 
containing by weight 50% or more o methyl acrylate, 
whether or not compounded with silica 

3906 90 90 

Other 

ex 3907 

Polycetals, other polyethers and epoxide resins, in primary 
forms; polycarbonates, alkyd resins, polyallyl esters and 
other polyesters, in primary forms, excluding products of 
3907 10 00, 3907 60 and 3907 99 

3907 10 00 

Polyacetals 

3907 60 

Poly(ethylene terephthalate) 

3907 99 

Other polyesters, other than unsaturated 

3908 

3909 

Polyamides in primary form 

Amino-resins, phenolic resins and polyurethanes, in primary 
forms 

3910 00 00 

Silicones in primary forms 

3911 

3912 

3913 

Petroleum resins, coumarone-indene resins, polyterpenes, 
polysulphides, polysulphones and other products specified in 
note 3 to this chapter, not elsewhere specified or included, in 
primary forms 

Cellulose and its chemical derivatives, not elsewhere 
specified or included, in primary forms 

Natural polymers and modified natural polymers, not 
elsewhere specified or included, in primary forms 

3914 00 00 

Ion-exchangers based on polymers of 3901 to 3913, in 
primary forms 

3915 

3916 

3917 

3918 

Waste, parings and scrap, of plastic 

Monofilament of which any cross-sectional dimension 
exceeds 1mm, rods, sticks and profile shapes, whether or not 
surface-worked but not otherwise worked, of plastic 

Tubes, pipes and hoses, and fittings therefor, of plastic 

Floor coverings of plastics, whether or not self-adhesive, in 
roll or in form of tiles; wall or ceiling coverings of plastics, 
as defined in note 9 to this chapter 

NS 

NS 

NS 

S 

S 

S 

S 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

EN 

56 

   EN 

 
3919 

3920 

ex 3921 

3921 90 19 

3922 

ex 3923 

Self-adhesive plates, sheets, film, foil, tape, strip and other 
flat shapes, of plastics, whether or not in rolls 

Other plates, sheets, film, foil and strip, of plastics, non-
cellular and not reinforced, laminated, supported or similarly 
combined with other materials 

NS 

S 

Other plates, sheets, film, foil and strip, of plastics, excluding 
products of 3921 90 19 

NS 

Other plates, sheets, foil and strip, of plastics other than 
cellular products, of polyesters, other than corrugated sheets 
and plates 

S 

Baths, shower-bath, wash-basins, bidets, lavatory pans, seats 
and covers, flushing cisterns and similar sanitary ware, of 
plastics 

Articles for the conveyance or packing of goods, of plastics; 
stoppers, lids, caps and other closures, of plastics, excluding 
products of 3923 21 00 

3923 21 00 

Sacks and bags (including cones) of ethylene polymers 

3924 

3925 

3926 

Tableware, kitchenware, other household articles and toilets 
articles, of plastics 

Builders' ware of plastics, not elsewhere specified or 
included 

Other articles of plastics and articles of other materials of 
3901 to 3914 

ex Chapter 40 

RUBBER AND ARTICLES THEREOF, excluding products 
of 4010 

4010 

ex 4104 

Conveyor or transmission belts or belting, of vulcanised 
rubber 

Tanned or crust hides and skins of bovine (including buffalo) 
or equine animals, without hair on, whether or not split, but 
not further prepared, excluding products of 4104 41 19 and 
4104 49 19 

ex 4106 31 

4106 32 

Tanned or crust hides and skins of other animals, without 
wool or hair on, whether or not split, but not further 
prepared, excluding products of 4106 31 10  

NS 

NS 

S 

NS 

NS 

NS 

NS 

S 

S 

NS 

EN 

57 

   EN 

 
4107 

Leather further prepared after tanning or crusting, including 
parchment—dressed leather, of bovine (including buffalo) or 
equine animals, without hair on, whether or not split, other 
than leather of heading 4114 

Leather further prepared after tanning or crusting, including 
parchment-dressed leather: 

4112 00 00 

4113 10 00 

Of sheep or lamb, without wool on, whether or not split, 
other than leather of 4114 

Of goats or kids, without wool or hair on, whether or not 
split, other than leather of 4114 

4113 20 00 

Of swine 

4113 30 00 

Of reptiles 

4113 90 00 

Other 

4114 

4115 10 00 

4201 00 00 

4202 

4203 

4204 00 

Chamois (including combination chamois) leather; patent 
leather and patent laminated leather; metallised leather 

Composition leather with a basis of leather or leather fibre, in 
slabs, sheets or strip, whether or not in rolls 

Saddlery and harness for any animal (including traces, leads, 
knee pads, muzzles, saddle cloths, saddle bags, dog coats and 
the like), of any material 

Trunks, suitcases, vanity-cases, executive-cases, brief-cases, 
school satchels, spectacle cases, binocular cases, camera 
cases, musical instrument cases, gun cases, holsters and 
similar containers; travelling-bags, insulated food or 
beverages bags, toilet bags, rucksacks, handbags, shopping-
bags, wallets, purses, map-cases, cigarette-cases, tobacco-
pouches, tool bags, sports bags, bottle-cases, jewellery 
boxes, powder-boxes, cutlery cases and similar containers, of 
leather or of composition leather, of sheeting of plastics, of 
textile materials, of vulcanised fibre or of paperboard, or 
wholly or mainly covered with such materials or with paper 

Articles of apparel and clothing accessories, of leather or of 
composition leather 

S 

Articles of leather, or of composition leather, of a kind used 
in machinery or mechanical appliances or for other technical 
uses 

4205 00 00 

Other articles of leather or of composition leather 

S 

S 

S 

NS 

NS 

NS 

S 

S 

NS 

S 

NS 

NS 

EN 

58 

   EN 

 
 
 
4206 

Articles of gut (other than silkworm gut), of goldbeater's 
skin, of bladders or of tendons 

Chapter 43 

FURSKINS AND ARTIFICIAL FUR; MANUFACTURES 
THEREOF 

4407 

4408 

Wood sawn or chipped lengthwise, sliced or peeled, whether 
or not planed, sanded or end-jointed, of a thickness 
exceeding 6 mm 

Sheets for veneering (including those obtained by slicing 
laminated wood), for plywood or for other similar laminated 
wood and other wood, sawn lengthwise, sliced or peeled, 
whether or not planed, sanded, spliced or end-jointed, of a 
thickness not exceeding 6 mm 

4408 31 

Dark red meranti and meranti bakau 

4408 39 

Other 

4410 

4411 

Particle board and similar board (for example, oriented 
strand board and waferboard) of wood or other ligneous 
materials, whether or not agglomerated with resins or other 
organic binding substances 

Fibreboard of wood or other ligneous materials, whether or 
not bonded with resins or other organic substances 

4412 

Plywood, veneered panels and similar laminated wood 

4414 00 10 

4415 

4418 10 

4418 30 10 

4418 20 10 

4420 10 11 

4420 90 10 

4420 90 91 

Wooden frames for paintings, photographs, mirrors or 
similar objects, of tropical wood, as specified in additional 
note 2 to this Chapter 

Packing cases, boxes, crates, drums and similar packings, of 
wood; cable-drums of wood; pallets and other load boards, of 
wood; pallet collars of wood 

Builders' joinery or carpentry of wood, including cellular 
wood panels, assembled parquet panels, shingles and shakes 

Doors and their frames and thresholds, of tropical wood, as 
specified in additional note 2 to this Chapter 

Wood marquetry and inlaid wood; caskets and cases for 
jewellery or cutlery, and similar articles, of wood; statuettes 
and other ornaments, of wood; wooden articles of furniture 
not falling within Chapter 94 

NS 

NS 

NS 

NS 

NS 

NS 

S 

S 

S 

NS 

NS 

S 

S 

S 

S 

S 

S 

EN 

59 

   EN 

 
4421 90 91 

Other articles of wood: other than of fibreboard 

ex Chapter 45 

CORK AND ARTICLES OF CORK, excluding products of 
4503 

4503 

Articles of natural cork 

Chapter 46 

MANUFACTURES OF STRAW, OF ESPARTO OR OF 
OTHER PLAITING MATERIALS; BASKETWARE AND 
WICKERWORK 

Chapter 50 

SILK 

ex Chapter 51  WOOL, FINE OR COARSE ANIMAL HAIR, 

HORSEHAIR YARN AND WOVEN FABRIC, excluding 
products of 5105 

Chapter 52 

COTTON 

Chapter 53 

OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN 
AND WOVEN FABRICS OF PAPER YARN 

Chapter 54 

MAN-MADE FILAMENTS 

Chapter 55 

MAN-MADE STAPLE FIBRES 

Chapter 56 

WADDING, FELT AND NONWOVENS; SPECIAL 
YARNS; TWINE; CORDAGE; ROBES AND CABLES 
AND ARTICLES THEREOF 

NS 

NS 

S 

S 

S 

S 

S 

S 

S 

S 

S 

Chapter 57 

CARPETS AND OTHER TEXTILE FLOOR COVERINGS  S 

Chapter 58 

Chapter 59 

SPECIAL WOVEN FABRICS; TUFTED TEXTILE 
FABRICS; LACE; TAPESTRIES; TRIMMINGS; 
EMBROIDERY 

IMPREGNATED, COATED, COVERED OR 
LAMINATED TEXTILE FABRICS; TEXTILE ARTICLES 
OF A KIND SUITABLE FOR INDUSTRIAL USE 

Chapter 60 

KNITTED OR CROCHETED FABRICS 

Chapter 61 

Chapter 62 

Chapter 63 

ARTICLES OF APPAREL AND CLOTHING 
ACCESSORIES, KNITTED OR CROCHETED 

ARTICLES OF APPAREL AND CLOTHING 
ACCESSORIES, NOT KNITTED OR CROCHETED 

OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN 
CLOTHING AND WORN TEXTILE ARTICLES; RAGS 

S 

S 

S 

S 

S 

S 

EN 

60 

   EN 

 
Chapter 64 

FOOTWEAR, GAITERS AND THE LIKE; PARTS OF 
SUCH ARTICLES 

Chapter 65 

HEADGEAR AND PARTS THEREOF 

Chapter 66 

Chapter 67 

UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, 
SEAT STICKS, WHIPS, RIDING CROPS AND PARTS 
THEREOF 

PREPARED FEATHERS AND DOWN AND ARTICLES 
MADE OF FEATHERS OR OF DOWN; ARTIFICIAL 
FLOWERS, ARTICLES OF HUMAN HAIR 

Chapter 68 

ARTICLES OF STONE, PLASTER, CEMENT, 
ASBESTOS, MICA OR SIMILAR MATERIALS 

Chapter 69 

CERAMIC PRODUCTS 

Chapter 70 

GLASS AND GLASSWARE 

7113 

7114 

7115 90 

Articles of jewellery and parts thereof, of precious metal or 
of metal clad with precious metal 

Articles of goldsmiths' or silversmiths' wares and parts 
thereof, of precious metal or of metal clad with precious 
metal 

Other articles of precious metal or of metal clad with 
precious metal, other then catalysts in the form of wire cloth 
or grill, of platinum 

7116 20 19 

Other  

7116 20 90 

Other than articles made wholely of natural or cultured 
pearls, precious or semi-precious stones (natural, synthetic or 
reconstructed)  

7117 

7202 

Imitation jewellery 

Ferro-alloys 

Chapter 73 

ARTICLES OF IRON AND STEEL 

Chapter 74 

COPPER AND ARTICLES THEREOF 

7505 12 00 

Bars, rods and profiles, of nickel alloys 

7505 22 00 

Wire, of nickel alloys 

7506 20 00 

Nickel plates, sheets, strip and foil, of nickel alloys 

S 

NS 

S 

NS 

NS 

S 

S 

NS 

NS 

NS 

NS 

NS 

S 

S 

NS 

S 

NS 

NS 

NS 

EN 

61 

   EN 

 
7507 20 00 

Nickel tube or pipe fittings 

ex Chapter 76 

ALUMINIUM AND ARTICLES THEREOF, excluding 
products of 7601 

ex Chapter 78 

LEAD AND ARTICLES THEREOF, excluding products of 
7801 

ex Chapter 79 

ZINC AND ARTICLES THEREOF, excluding products of 
7901 and 7903 

ex Chapter 81 

OTHER BASE METALS; CERMETS; ARTICLES 
THEREOF, excluding products of 8101 10 00, 8101 94 00, 
8102 10 00, 8102 94 00, 8104 11 00, 8104 19 00, 
8107 20 00, 8108 20 00, 8108 30 00, 8109 20 00, 
8110 10 00, 8112 21 90, 8112 30 20, 8112 51 00, 
8112 59 00, 8112 92 and 8113 00 20 

NS 

S 

S 

S 

S 

Chapter 82 

TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND 
FORKS, OF BASE METAL; PARTS THEREOF OF BASE 
METAL 

S 

Chapter 83 

MISCELLANEOUS ARTICLES OF BASE METAL 

ex Chapter 84 

NUCLEAR REACTORS, BOILERS, MACHINERY AND 
MECHANICAL APPLIANCES; PARTS THEREOF, 
excluding products of 8401 10 00 and 8407 21 10 

8401 10 00 

Nuclear reactors 

8407 21 10 

Marine propulsion engines, outboard motors, of a cylinder 
capacity not exceeding 325 cm3 

ex Chapter 85 

ELECTRICAL MACHINERY AND EQUIPMENT AND 
PARTS THEREOF; SOUND RECORDERS AND 
REPRODUCERS, TELEVISION IMAGE AND SOUND 
RECORDERS AND REPRODUCERS, AND PARTS AND 
ACCESSORIES OF SUCH ARTICLES, excluding products 
of 8516 50 00, 8519, 8520 32 99, 8520 39 90, 8521, 8525, 
8527, 8528 12, 8528 21 bis 8528 30, 8529, 8540 11 and 
8540 12 

8516 50 00 

Microwave ovens 

8519 

Turntables (record decks), record-players, cassette-players 
and other sound-producing apparatus, not incorporating a 
sound-recording device 

8520 32 99 

Digital audio type, other than cassette-type 

S 

NS 

S 

S 

NS 

S 

S 

S 

EN 

62 

   EN 

 
8520 39 90 

8521 

8525 

8527 

ex 8528 

Magnetic tape-recorders and other sound-recording 
apparatus, other than using tapes on reels, allowing sound 
recording or reproduction either at a single speed of 19 cm 
per second or at several speeds if those comprise only 19 cm 
per second and lower speeds 

Video recording or reproducing apparatus, whether or not 
incorporating a video turner 

Transmission apparatus for radio-telephony, radio-
telegraphy, radio-broadcasting or television, whether or not 
incorporating reception apparatus or sound recording or 
reproducing apparatus; television cameras, still image video 
cameras and other video camera recorders 

Reception apparatus for radio-telephony, radio-telegraphy or 
radio-broadcasting, whether or not combined, in the same 
housing, with sound recording or reproducing apparatus or a 
clock 

Reception apparatus for television, whether or not 
incorporating radio-broadcast receivers or sound or video 
recording or reproducing apparatus, excluding products of 
8528 13 00, video monitors and video projectors 

8529 

Parts suitable for use solely or principally with the apparatus 
of 8525 to 8528 

Cathode ray television picture tubes, including video monitor 
cathode-ray tubes 

S 

S 

S 

S 

S 

S 

S 

S 

8540 11 

8540 12 00 

Chapter 86 

8701 

8702 

8703 

8704 

8705 

RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING 
STOCK AND PARTS THEREOF; RAILWAY OR 
TRAMWAY TRACK FIXTURES FITTINGS AND PARTS 
THEREOF; MECHANICAL (INCLUDING ELECTRO-
MECHANICAL) TRAFFIC SIGNALLING EQUIPMENT 
OF ALL KINDS 

NS 

Tractors (other than tractors of heading 8709) 

NS 

Motor vehicles for the transport of 10 persons or more, 
including the driver 

Motor cars and other motor vehicles principally designed for 
the transport of persons (other than those of 8702), including 
station wagons and racing cars 

Motor vehicles for the transport of goods 

Special purpose motor vehicles, other than those principally 

S 

S 

S 

S 

EN 

63 

   EN 

 
designed for the transport of persons or goods (e.g. 
breakdown lorries, crane lorries, fire-fighting vehicles, 
concrete-mixer lorries, road-sweeper lorries, spraying lorries, 
mobile workshops, mobile radiological units) 

8706 00 

Chassis fitted with engines, for the motor vehicles of 8701 to 
8705 

8707 

8708 

8709 

Bodies (including cabs), for the motor vehicles of 8701 to 
8705 

Parts and accessories of the motor vehicles of 8701 to 8705 

Works trucks, self-propelled, not fitted with lifting or 
handling equipment, of the type used in factories, 
warehouses, dock areas or airports for short distance 
transport of goods; tractors of the type used on railway 
station platforms; parts of the forgoing vehicles 

8710 00 00 

Tanks and other armoured fighting vehicles, motorised, 
whether or not fitted with weapons, and parts of such 
vehicles 

8711 

8712 00 

Motor-cycles (including mopeds) and cycles fitted with an 
auxiliary motor, with or without side-cars; side cars 

Bicycles and other cycles (including delivery tricycles), not 
motorised 

8714 

Parts and accessories of vehicles of 8711 to 8713 

8715 00 

Baby carriages and parts thereof 

8716 

Trailers and semi-trailers, other vehicles not mechanically 
propelled; parts thereof 

Chapter 88 

AIRCRAFT, SPACECRAFT AND PARTS THEREOF 

Chapter 89 

SHIPS, BOATS AND FLOATING STRUCTURES 

Chapter 90 

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, 
MEASURING, CHECKING, PRECISION MEDICAL OR 
SURGICAL INSTRUMENTS AND APPARATUS; PARTS 
AND ACCESSORIES THEREOF 

Chapter 91 

CLOCKS AND WATCHES AND PARTS THEREOF 

Chapter 92 

MUSICAL INSTRUMENTS; PARTS AND 
ACCESSORIES OF SUCH ARTICLES 

S 

S 

S 

S 

NS 

S 

S 

S 

NS 

NS 

NS 

NS 

S 

S 

NS 

EN 

64 

   EN 

 
ex Chapter 94 

9405 

FURNITURE; BEDDING, MATTRESSES, MATTRESS 
SUPPORTS, CUSHIONS AND SIMILAR STUFFED 
FURNISHINGS; LAMPS AND LIGHTING FITTINGS, 
NOT ELSEWHERE SPECIFIED OR INCLUDED; 
ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES 
AND THE LIKE; PREFABRICATED BUILDINGS, 
excluding products of 9405 

Lamps and lighting fittings including searchlights and 
spotlights and parts thereof, not elsewhere specified or 
included; illuminated signs, illuminated name-plates and the 
like, having a permanently fixed light source, and parts 
thereof not elsewhere specified or included 

ex Chapter 95 

TOYS, GAMES AND SPORTS REQUISITES; PARTS 
AND ACCESSORIES THEREOF, excluding products of 
9503 

9503 

Other toys; reduced-size («scale») models and similar 
recreational models, working or not; puzzles of all kinds 

NS 

S 

NS 

S 

Chapter 96 

MISCELLANEOUS MANUFACTURED ARTICLES 

NS 

EN 

65 

   EN 

 
 
ANNEX III 

CONVENTIONS REFERRED TO ARTICLE 9 

PART A 

Core human and labour rights UN/ILO Conventions 

International Covenant on Civil and Political Rights 
International Covenant on Economic Social and Cultural Rights  
International Convention on the Elimination of All Forms of Racial Discrimination 

1. 
2. 
3. 
4.  Convention on the Elimination of All Forms of Discrimination Against Women 
5.  Convention  Against  Torture  and  other  Cruel,  Inhuman  or  Degrading  Treatment  or 

Punishment,  

6.  Convention on the Rights of the Child  
7.  Convention on the Prevention and Punishment of the Crime of Genocide 
8.  Minimum Age for Admission to Employment (N° 138) 
9. 

Prohibition  and  Immediate  Action  for  the  Elimination  of  the  Worst  Forms  of  Child 
Labour (N° 182) 

10.  Abolition of Forced Labour Convention (N° 105)  
11.  Forced Compulsory Labour Convention (N° 29) 
12.  Equal Remuneration of Men and Women Workers for Work of Equal Value Convention 

(N° 100)  

13.  Discrimination in Respect of Employment and Occupation Convention (N° 111) 
14.  Freedom of Association and Protection of the Right to Organise Convention (N° 87)  
15.  Application  of  the  Principles  of  the  Right  to  Organise  and  to  Bargain  Collectively 

Convention (N°98).  
International Convention on the Suppression and Punishment of the Crime of Apartheid. 

16. 

PART B 

Conventions related to environment and governance principles 

17.  Montreal Protocol on Substances that deplete the Ozone Layer 
18.  Basel  Convention  on  the  Control  of  Transboundary  Movements  of  Hazardous  Wastes 

and Their Disposal 

19.  Stockholm Convention on persistent Organic Pollutants 
20.  Convention on International Trade in Endangered Species  
21.  Convention on Biological Diversity  
22.  Cartagena Protocol on Biosafety 
23.  Kyoto Protocol to the UN Framework Convention on Climate Change 
24.  UN Single Convention on Narcotic Drugs (1961) 
25.  UN Convention on Psychotropic Substances (1971) 
26.  UN  Convention  against  Illicit  Traffic  in  Narcotic  Drugs  and  Psychotropic  Substances 

(1988) 

27.  Mexico UN Convention against Corruption. 

EN 

66 

   EN 

 
1. 

2. 

3. 

4. 

FINANCIAL STATEMENT 

BUDGET HEADING: 

DATE: 20.10.2004 
APPROPRIATIONS: 

TITLE: 
Council Regulation applying a scheme of generalised tariff preferences 
LEGAL BASIS: 

AIMS: 

The  aim  of  the  proposed  Regulation  is  to  apply  a  scheme  of  generalised  tariff 
preferences for the first cycle of the decade from 1.4.2005 to 2015. 

5. 

FINANCIAL IMPLICATIONS 

12 MONTH 
PERIOD 

(EUR million) 

CURRENT 
FINANCIAL 
YEAR 
[n] 
(EUR million) 

FOLLOWING 
FINANCIAL 
YEAR 
[n+1] 
(EUR million) 

5.0 

CHARGED TO THE EC BUDGET 

EXPENDITURE 
- 
(REFUNDS/INTERVENTIONS) 
- 
- 

NATIONAL AUTHORITIES 
OTHER 

5.1  REVENUE 

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] 

6.0  CAN THE PROJECT BE FINANCED FROM APPROPRIATIONS ENTERED IN THE 

RELEVANT CHAPTER OF THE CURRENT BUDGET? 

YES NO 

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: 
The regulation does not incur costs charged to the EC budget. Its application does, however, 
entail loss of customs revenue. The annual loss of customs revenue for the draft regulation is 
estimated to be EUR 2,2 billion (based on GSP statistics for the year 2003). 

YES NO 
YES NO 
YES NO 

The proposed regulation entails some changes with respect to the current one. These relate to 
changes  in  the  graduation  mechanism  and  establishing  a  new  special  arrangement  for 
sustainable  developed  (merging  three  previous  arrangements).  The  draft  regulation  also 
proposes  extending  the  product  coverage  by  including  in  the  general  arrangement  some 
products covered by the previous drug regime and in the new incentive arrangement products 
of the previous drug regime as well as some products previously covered only by the general 
arrangement. It is not expected that these changes would mean a significant change in loss of 
revenue compared to the present situation. 

EN 

67 

   EN