Proposal for a Council Decision on the position to be taken by the Community in the Association Council established by the Europe Agreement between the European Communities and Bulgaria concerning the improvements of the trade arrangements for processed agricultural products
Date: 2005-03-17
Institutions: European Commission
Subjects: Bulgaria, CCT duties, agricultural product, agro-industry, association agreement (EU), tariff quota, trading operation

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 17.3.2005 
COM(2005) 92 final 

2005/0021 (ACC) 

Proposal for a 

COUNCIL DECISION 

on the position to be taken by the Community in the Association Council established by 
the Europe Agreement between the European Communities and Bulgaria concerning 
the improvements of the trade arrangements for processed agricultural products 

(presented by the Commission) 

EN 

   EN 

 
 
 
  
EXPLANATORY MEMORANDUM 

Under the terms of Article 20 of the Europe Agreement between the European Communities 
and  their  Member  States,  of  the  one  part,  and  Bulgaria,  of  the  other  part,  approved  by  the 
Decision  of  the  Council  and  of  the  Commission  (94/908/EC,  ECSC,  Euratom)  of  19 
December  19941,  Protocol  3  lays  down  the  trade  arrangements  for  processed  agricultural 
products listed therein. This Protocol was replaced by the provisions of Annex G to the the 
Protocol adjusting trade aspects of the Europe Agreement 2. Protocol 3 was last amended by 
Association Council Decision EC-Bulgaria No 2/20023. 

In  December  2002,  the  Council  authorised  the  Commission  to  enter  into  negotiations  with 
Bulgaria with a view to improving the trade arrangement for processed agricultural products 
in preparation for accession. 

On 22 March 2004, the two parties reached a draft agreement, which envisages immediate or 
progressive liberalisation of the duties for certain processed agricultural products. For certain 
sensitive  processed  agricultural  products,  duty  free  quotas,  based  on  traditional  trade,  are 
envisaged. For imports outside of these quotas, the duties would be reduced on a yearly basis. 
Processed agricultural products would not be eligible for export refunds.  

The results of these negotiations were already implemented unilaterally by both Parties. For 
the Community, the relevant measures were taken by Council Regulation (EC) No 1676/2004 
of  24  September  2004  adopting  autonomous  and  transitional  measures  concerning  the 
importation  of  certain  processed  agricultural  products  originating  in  Bulgaria  and  the 
exportation of certain processed products to Bulgaria 4. 

It  seems  nevertheless  appropriate  to  confirm  the  agreement  by  a  formal  decision  of  the 
Association Council. The Association Council can decide under Protocol 3 on the extension 
of the list of processed agricultural products, on amendments of the duties and on increases in 
or abolition of the tariff quotas.  

Therefore, the Council is invited to adopt the proposal for a Council Decision on the position 
to  be  taken  by  the  Community  in  the  Association  Council  with  the  aim  to  implement  the 
results of the negotiations which will lead to the improvement of certain trade arrangements 
under Protocol 3. 

1 
2 
3 
4 

OJ L 358, 31.12.1994, p. 3 
OJ L 112, 29.4.1999, p. 3.  
OJ L 18, 23.1.2003, p. 21 
OJ L 301, 28.9.2004, p. 1 

EN 

2 

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2005/0021 (ACC) 

Proposal for a 

COUNCIL DECISION 

on the position to be taken by the Community in the Association Council established by 
the Europe Agreement between the European Communities and Bulgaria concerning 
the improvements of the trade arrangements for processed agricultural products 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty establishing the European Community, and in particular Article 
133 in conjunction with the second subparagraph of Article 300(2) thereof, 

Having regard to the proposal from the Commission, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

The  Europe  Agreement5  establishes  an  association  between 
the  European 
Communities and their Member States, of the one part, and Bulgaria, of the other part. 
Its Protocol 3 to this Agreement, as replaced by the Protocol adjusting trade aspects of 
the Europe Agreement 6, establishes the trade arrangements for processed agricultural 
products.  

New  trade  improvements  have  recently  been  negotiated  which  aim  to  improve 
economic  convergence  in  preparation  for  accession  and  lay  down  concessions  in  the 
form  of  either  complete  liberalisation  of  trade  for  certain  processed  agricultural 
products, reduction of duties or tariff quotas. For imports outside of these quotas, the 
duties should be reduced on a yearly basis. For certain imports outside of the quotas 
the current trade provisions continue to apply. 

Under  Protocol  3,  the  Association  Council  shall  decide  on  any  amendment  of  the 
duties mentioned in the annexes to this Agreement and on the increase in or abolition 
of tariff quotas. The duties applied may be reduced in response to reductions resulting 
from mutual concessions relating to processed agricultural products. 

For the importation of certain goods no customs duties should be applied. For certain 
other  goods  tariff  quotas  should  be  opened;  those  quotas  should  be  reduced  by  the 
quantities of goods subject to the tariff quotas from 1 October 2004 used in accordance 
with  Council  Regulation  (EC)  No  1676/2004  of  24  September  2004  adopting 
autonomous and transitional measures concerning the importation of certain processed 

5 
6 

OJ L 358, 31.12.1994, p. 3 
OJ L 112, 29.4.1999, p. 3.  

EN 

3 

   EN 

 
                                                 
agricultural products originating in Bulgaria and the exportation of certain processed 
products to Bulgaria7. 

(5) 

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 Code8 provide the procedures for managing the tariff quotas to 
be  used  in  chronological  order  of  the  dates  of  the  customs  declarations.  These 
procedures should be applicable for imports under the Association Council Decision, 

HAS DECIDED AS FOLLOWS: 

Article 1 

The  position  to  be  taken  by  the  Community  in  the  Association  Council  established  by  the 
Europe  Agreement  between  the  Communities  and  Bulgaria  concerning  bilateral  trade  of 
processed agricultural products shall be based on a draft Decision of the Association Council 
attached as Annex to this Decision. 

Article 2 

The  tariff  quotas  set  out  in  Annex  III  of  the  Decision  of  the  Association  Council  shall  be 
managed,  after  the  entry  into  force  of  the  Decision  of  the  Association  Council,  by  the 
Commission  in  accordance  with  Articles  308a,  308b  and  308c  of  Regulation  (EEC) 
No 2454/93. 

Done at Brussels,  

For the Council 
The President 

7 
8 

OJ L 301, 28.9.2004, p. 1 
OJ L 253, 11.10.1993, p. 1, as last amended by Regulation (EC) No 2286/2003 (OJ L 343, 31.12.2003, 
p. 1). 

EN 

4 

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ANNEX  

Draft 

DECISION No... /2005 OF THE EC-BULGARIA ASSOCIATION COUNCIL 
of ... 2005 
concerning the improvement of the trade arrangements for processed agricultural 
products provided in Protocol 3 of the Europe Agreement 

THE ASSOCIATION COUNCIL, 

Having  regard  to  the  Europe  Agreement  establishing  an  association  between  the  European 
Communities and their Member States, of the one part, and the Republic of Bulgaria, of the 
other part 9, and in particular Article 1(2) of Protocol 3 thereto, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

Protocol  3,  as  replaced  by  the  Protocol  adjusting  trade  aspects  of  the  Europe 
Agreement  10, lays down the trade arrangements for processed agricultural products 
between  the  Community  and  Bulgaria.  Protocol  3  has  last  been  amended  by 
Association Council Decision EC-Bulgaria No 2/2002 11. 

New  trade  improvements  have  recently  been  negotiated  to  facilitate  economic 
convergence  in  preparation  for  accession  and  lay  down  concessions  in  the  form  of 
complete  liberalisation  of  trade  for  certain  processed  agricultural  products,  reduced 
duties or tariff quotas for others.  

Under  Article  1  (2)  of  Protocol  3,  the  Association  Council  decides  on  any 
amendment  to  the  duties  referred  to  in  the  Annexes  to  the  Protocol  and  on  the 
increase  in  or  abolition  of  tariff  quotas.  The  duties  applied  may  be  reduced  in 
response  to  reductions  resulting  from  mutual  concessions  relating  to  processed 
agricultural products. 

For the importation of certain goods no customs duties should be applied. For certain 
other  goods  tariff  quotas  should  be  opened;  those  quotas  should  be  reduced  by  the 
quantities  of  goods  subject  to  the  tariff  quotas  from  1  October  2004  used  in 
accordance  with  Council  Regulation  (EC)  No  1676/2004  of  24  September  2004 
adopting autonomous and transitional measures concerning the importation of certain 
processed agricultural products originating in Bulgaria and the exportation of certain 
processed  products  to  Bulgaria12  and  in  accordance  with  the  Bulgarian  Council  of 
Minister’s  Decree  No  262  of  27.09.2004  as  last  amended  by  Decree  293  of 
2.11.2004. 

9 
10 
11 
12 

OJ L 358, 31.12.1994, p. 3. 
OJ L 112, 29.4.1999, p. 3.  
OJ L 18, 23.1.2003, p. 23; State Gazette No 87, 13.9.2002 
OJ L 301, 28.9.2004, p. 1 

EN 

5 

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(5) 

For  processed  agricultural  products  no  export  refunds  should  be  granted  under 
Commission Regulation (EC) No 1520/2000 of 13 July 2000 laying down common 
detailed rules for the application of the system of granting export refunds on certain 
agricultural  products  exported  in  the  form  of  goods  not  covered  by  Annex  I  to  the 
Treaty, and the criteria for fixing the amount of such refunds13. 

(6) 

For  processed  agricultural  products  originating  in  Bulgaria  and  exported  to  the 
Community no export refunds should be granted, 

HAS DECIDED AS FOLLOWS: 

Article 1 

From 1 October 2004, the customs duties set out in Annex I are applicable to the importation 
into the Community of goods originating in Bulgaria listed in that Annex.  

From 1 October 2004, the customs duties set out in Annex II are applicable to the importation 
into Bulgaria of goods originating in the Community listed in that Annex.  

Article 2 

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

Processed agricultural products not listed in Annex I to the Treaty originating in Bulgaria and 
exported to the Community shall not be eligible for export refunds in Bulgaria. 

Where technical requirements need to be adopted as a consequence of the abolition of export 
refunds,  they  shall  be  decided,  as  the  case  may  be,  by  the  Commission  or  by  national 
Bulgarian legislation. 

Article 3 

The tariff quotas referred to in Annex III and Annex IV shall be opened from 1 October to 31 
December  2004  and  from  1  January  to  31  December  of  the  following  years  under  the 
conditions laid down therein.  

The volumes for the year 2004 shall be reduced on a pro rata basis according to the period, to 
one fourth, except for tariff quotas under Order No 09.5463, No 09.5487 and No 09.5479.  

The quantities benefiting from tariff quotas opened under Regulation (EC) No 1676/2004 and 
put  in  free  circulation  from  1  October  2004  shall  be  fully  counted  against  the  quantities 
provided in the tariff quotas set out in Annex III. 

13 

OJ  L  177,  15.7.2000,  p.  1.  Regulation  as  last  amended  by  Regulation  (EC)  No  740/2003  (OJ  L  106, 
29.4.2003, p. 12). 

EN 

6 

   EN 

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

The  quantities  benefiting  from  tariff  quotas  in Bulgaria  and  put  into  free  circulation  from  1 
October 2004 shall be fully counted against the quantities provided in the tariff quotas set out 
in Annex IV. 

Article4 

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

Done at Brussels,  

For the Association Council 
The President 

EN 

7 

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ANNEX I 

Duties applicable upon imports into the Community of goods originating in Bulgaria 

CN Code 
(1) 

Description 
(2) 

Duty 

(3) 
From 1.10. to 
31.12.2004 
(%) 

(4) 
From 1.1. to 
31.12.2005 
(%) 

(5) 
From 1.1. to 
31.12.2006 
(%) 

(6) 
From 1.1. 2007 
onward 
(%) 

0403 

0403 10 

0403 10 51 
0403 10 53 
0403 10 59 

0403 10 91 
0403 10 93 
0403 10 99 
0403 90 

0403 90 71 
0403 90 73 
0403 90 79 

0403 90 91 
0403 90 93 
0403 90 99 
0405 

0405 20 
0405 20 10 

0509 00 
0509 00 90 
0710 

0710 40 00 
0711 

0711 90 

0711 90 30 
1302 

1302 13 00 
1302 20 
1302 20 10 
1302 20 90 

Buttermilk,  curdled  milk  and  cream,  yoghurt, 
kephir  and  other  fermented  or  acidified  milk  and 
cream,  whether  or  not  concentrated  or  containing 
added  sugar  or  other  sweetening  matter  or 
flavoured or containing added fruit, nuts or cocoa: 
-Yoghurt: 
 --Flavoured  or  containing  added  fruit,  nuts  or 
cocoa: 
 ---In  powder,  granules  or  other  solid  forms,  of  a 
milk fat content, by weight: 
----Not exceeding 1,5% 
----Exceeding 1,5% but not exceeding 27% 
----Exceeding 27% 
 ---Other, of a milk fat content, by weight: 
----Not exceeding 3% 
----Exceeding 3% but not exceeding 6% 
----Exceeding 6% 
-Other: 
 --Flavoured  or  containing  added  fruit,  nuts  or 
cocoa: 
 ---In  powder,  granules  or  other  solid  forms,  of  a 
milkfat content, by weight: 
----Not exceeding 1,5% 
----Exceeding 1,5% but not exceeding 27% 
----Exceeding 27% 
 ---Other, of a milkfat content, by weight: 
----Not exceeding 3 
----Exceeding 3% but not exceeding 6% 
----Exceeding 6% 
Butter  and  other  fats  and  oils  derived  from  milk; 
dairy spreads: 
-Dairy spreads: 
--Of a fat content, by weight, of 39% or more but 
less than 60% 
Natural sponges of animal origin: 
-Other 
Vegetables  (uncooked  or  cooked  by  steaming  or 
boiling in water), frozen: 
-Sweet corn 
Vegetables  provisionally  preserved  (for  example, 
by  sulphur  dioxide  gas,  in  brine,  in  sulphur  water 
or in other preservative solutions), but unsuitable in 
that state for immediate consumption: 
-Other vegetables; mixtures of vegetables: 
 --Vegetables: 
---Sweet corn 
Vegetable  saps  and  extracts;  pectic  substances, 
pectinates  and  pectates;  agar-agar  and  other 
mucilages and thickeners, whether or not modified, 
derived from vegetable products: 
 -Vegetable saps and extracts: 
--Of hops 
-Pectic substances, pectinates and pectates: 
--Dry 
--Other 

0%+64.1€/100kg 
0%+87.9€/100kg 
0%+113.9€/100kg

0%+8.3€/100kg 
0%+11.4€/100kg 
0%+17.9€/100kg 

0%+64.1€/100kg 
0%+87.9€/100kg 
0%+113.9€/100kg

0%+8.3€/100kg 
0%+11.4€/100kg 
0%+17.9€/100kg 

0 

0 

0 

0 

0 

0 
0 

0 
0 
0 

0 
0 
0 

0 
0 
0 

0 
0 
0 

0 

0 

0 

0 

0 

0 
0 

0 
0 
0 

0 
0 
0 

0 
0 
0 

0 
0 
0 

0 

0 

0 

0 

0 

0 
0 

0 
0 
0 

0 
0 
0 

0 
0 
0 

0 
0 
0 

0 

0 

0 

0 

0 

0 
0 

EN 

8 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 
(1) 

Description 
(2) 

Duty 

(3) 
From 1.10. to 
31.12.2004 
(%) 

(4) 
From 1.1. to 
31.12.2005 
(%) 

(5) 
From 1.1. to 
31.12.2006 
(%) 

(6) 
From 1.1. 2007 
onward 
(%) 

1505 

1505 00 10 
1517 

1517 10 
1517 10 10 

1517 90 
1517 90 10 

1517 90 93 

1518 00 

1518 00 10 
1518 00 91 

1518 00 95 

1518 00 99 
1521 

1521 90 
1521 90 99 
1522 00 

1522 00 10 
1702 

1702 50 00 
1702 90 

1702 90 10 
1704 

1704 10 

1704 10 11 

fatty 

boiled, 

boiled, 

oxidized, 

oxidized, 

substances  derived 

Wool  grease  and 
therefrom (including lanolin): 
-Wool grease, crude 
Margarine;  edible  mixtures  or  preparations  of 
animal  or  vegetable  fats  or  oils  or  of  fractions  of 
different  fats  or  oils  of  this  chapter,  other  than 
edible  fats  or  oils  or  their  fractions  of  heading 
1516: 
-Margarine, excluding liquid margarine: 
--Containing,  by  weight,  more  than  10%  but  not 
more than 15% of milk fats 
-Other: 
--Containing,  by  weight,  more  than  10%  but  not 
more than 15% of milk fats 
 --Other: 
---Edible mixtures or preparations of a kind used as 
mould-release preparations 
Animal  or  vegetable  fats  and  oils  and  their 
dehydrated, 
fractions, 
sulphurised,  blown,  polymerized  by  heat 
in 
vacuum  or  in  inert  gas  or  otherwise  chemically 
modified,  excluding 
those  of  heading  1516; 
inedible  mixtures  or  preparations  of  animal  or 
vegetable  fats  or  oils  or  of  fractions  of  different 
fats or oils of this chapter, not elsewhere specified 
or included: 
-Linoxyn 
--Animal  or  vegetable  fats  and  oils  and their 
dehydrated, 
fractions, 
sulphurized,  blown,  polymerized  by  heat 
in 
vacuum  or  in  inert  gas  or  otherwise  chemically 
modified, excluding those of heading 1516 
 --Other: 
---Inedible mixtures or preparations of animal or of 
animal  and  vegetable  fats  and  oils  and  their 
fractions 
---Other 
Vegetable  waxes 
beeswax,  other 
whether or not refined or coloured: 
-Other: 
---Other 
Degras;  residues  resulting  from  the  treatment  of 
fatty substances or animal or vegetable waxes: 
-Degras 
Other  sugars,  including  chemically  pure  lactose, 
maltose, glucose and fructose, in solid form; sugar 
syrups  not  containing  added 
flavouring  or 
colouring  matter;  artificial  honey,  whether  or  not 
mixed with natural honey; caramel: 
-Chemically pure fructose 
-Other, including invert sugar and other sugar and 
sugar syrup blends containing in the dry state 50% 
by weight of fructose: 
--Chemically pure maltose 
Sugar  confectionery  (including  white  chocolate), 
not containing cocoa: 
-Chewing gum, whether or not sugar-coated: 
 --Containing  less  than  60%  by  weight  of  sucrose 
(including invert sugar expressed as sucrose): 
---Gum in strips 

triglycerides), 
insect  waxes  and  spermaceti, 

(other 

than 

0 

0 

0 

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

0%+19.1€/100kg 

1.9 

0 
0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 
0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 
0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 
0 

0 

0 

0 

0 

0 

0 

0 

EN 

9 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 
(1) 

Description 
(2) 

including  marzipan, 

---Other 
 --Containing  60%  or  more  by  weight  of  sucrose 
(including invert sugar expressed as sucrose): 
---Gum in strips 
---Other 
-Other: 
--Liquorice  extract  containing  more  than  10%  by 
weight  of  sucrose  but  not  containing  other  added 
substances 
--White chocolate 
 --Other: 
---Pastes, 
packings of a net content of 1 kg or more 
---Throat pastilles and cough drops 
---Sugar coated (panned) goods 
 ---Other: 
----Gum  confectionery  and  jelly  confectionery 
including  fruit  pastes 
the  form  of  sugar 
in 
confectionery 
----Boiled sweets whether or not filled 
----Toffees, caramels and similar sweets 
 ----Other: 
-----Compressed tablets 
-----Other  (excluding  products  containing  70%  or 
more by weight of sucrose (including invert sugar 
expressed as sucrose)) 

immediate 

in 

Chocolate  and  other  food  preparations  containing 
cocoa: 
-Cocoa  powder,  containing  added  sugar  or  other 
sweetening matter: 
--Containing  5%  or  more  but  less  than  65%  by 
weight of sucrose (including invert sugar expressed 
as sucrose) or isoglucose expressed as sucrose 
--Containing  65%  or  more  but  less  than  80%  by 
weight of sucrose (including invert sugar expressed 
as sucrose) or isoglucose expressed as sucrose 
-Other  preparations 
in  blocks,  slabs  or  bars 
weighing  more  than  2  kg  or  in  liquid,  paste, 
powder,  granular  or  other  bulk  form  in  containers 
or  immediate  packings,  of  a  content  exceeding  2 
kg: 
--Containing  31%  or  more  by  weight  of  cocoa 
butter or containing a combined weight of 31% or 
more of cocoa butter and milk fat 
--Containing  a  combined  weight  of  25%  or  more, 
but less than 31% of cocoa butter and milk fat 
 --Other: 
---Containing  18%  or  more  by  weight  of  cocoa 
butter 
---Chocolate milk crumb 
---Chocolate  flavour  coating,  (excluding  products 
containing  70%  or  more  by  weight  of  sucrose 
(including invert sugar expressed as sucrose)) 

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

1704 10 19 

1704 10 91 
1704 10 99 
1704 90 
1704 90 10 

1704 90 30 

1704 90 51 

1704 90 55 
1704 90 61 

1704 90 65 

1704 90 71 
1704 90 75 

1704 90 81 
Ex  1704  90 
99  
taric 
(Code 
1704  90  99 
10) 
1806 

1806 10 

1806 10 20 

1806 10 30 

1806 20 

1806 20 10 

1806 20 30 

1806 20 50 

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

Duty 

(3) 
From 1.10. to 
31.12.2004 
(%) 
0 

(4) 
From 1.1. to 
31.12.2005 
(%) 
0 

(5) 
From 1.1. to 
31.12.2006 
(%) 
0 

(6) 
From 1.1. 2007 
onward 
(%) 
0 

0 
0 

0 

0 

0 

0 
0 

0 

0 
0 

0 
0 

0 

0 

0 

0 

0 

0 
0 

0 

0 
0 

0 

0 

0 

0 
0 

0 

0 
0 

0 
0 

0 

0 

0 

0 

0 

0 
0 

0 

0 
0 

0 

0 

0 

0 
0 

0 

0 
0 

0 
0 

0 

0 

0 

0 

0 

0 
0 

0 

0 
0 

0 

0 

0 

0 
0 

0 

0 
0 

0 
0 

0 

0 

0 

0 

0 

0 
0 

0 

EN 

10 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 
(1) 

Description 
(2) 

Duty 

(3) 
From 1.10. to 
31.12.2004 
(%) 

(4) 
From 1.1. to 
31.12.2005 
(%) 

(5) 
From 1.1. to 
31.12.2006 
(%) 

(6) 
From 1.1. 2007 
onward 
(%) 

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

1806 90 11 
1806 90 19 

1806 90 31 
1806 90 39 
1806 90 50 

1806 90 60 
1806 90 70 

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

1901 10 00 
1901 20 00 

1901 90 

1901 90 11 

1901 90 19 

1901 90 91 

1902 

1902 11 00 
1902 19 
1902 19 10 
1902 19 90 
1902 20 

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

for  making 

Malt  extract;  food  preparations  of  flour,  groats, 
meal,  starch  or  malt  extract,  not  containing  cocoa 
or  containing  less  than  40%  by  weight  of  cocoa 
calculated on a totally defatted basis, not elsewhere 
specified  or  included;  food  preparations  of  goods 
of headings 0401 to 0404, not containing cocoa or 
containing  less  than  5%  by  weight  of  cocoa 
calculated on a totally defatted basis, not elsewhere 
specified or included: 
-Preparations for infant use, put up for retail sale 
-Mixes  and  doughs  for  the  preparation  of  bakers' 
wares of heading 1905 
-Other: 
 --Malt extract: 
---With  a  dry  extract  content  of  90%  or  more  by 
weight 
---Other 
 --Other: 
---Containing  no  milk  fats,  sucrose,  isoglucose, 
glucose or starch or containing less than 1,5% milk 
fat,  5%  sucrose  (including 
invert  sugar)  or 
isoglucose,  5%  glucose  or  starch,  excluding  food 
preparations in powder form of goods of headings 
0401 to 0404 
Pasta, whether or not cooked or stuffed (with meat 
or other substances) or otherwise prepared such as 
spaghetti,  macaroni,  noodles,  lasagne,  gnocchi, 
ravioli,  cannelloni,  couscous,  whether  or  not 
prepared: 
 -Uncooked  pasta,  not  stuffed  or  otherwise 
prepared: 
--Containing eggs 
--Other: 
---Containing no common wheat flour or meal 
---Other 
-Stuffed pasta, whether or not cooked or otherwise 
prepared: 

(*) 

(*) 
(*) 

(*) 
(*) 

(*) 
(*) 
(*) 

(*) 
(*) 

(*) 

0 
0 

0 

0 

0 

0 

0 
0 

0 

0 
0 

0 
0 

0 
0 
0 

0 
0 

0 

0 
0 

0 

0 

0 

0 

0 
0 

0 

0 
0 

0 
0 

0 
0 
0 

0 
0 

0 

0 
0 

0 

0 

0 

0 

0 
0 

0 

0 
0 

0 
0 

0 
0 
0 

0 
0 

0 

0 
0 

0 

0 

0 

0 

0 
0 

EN 

11 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 
(1) 

Description 
(2) 

Duty 

(3) 
From 1.10. to 
31.12.2004 
(%) 

(4) 
From 1.1. to 
31.12.2005 
(%) 

(5) 
From 1.1. to 
31.12.2006 
(%) 

(6) 
From 1.1. 2007 
onward 
(%) 

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

1904 

1904 10 

1904 10 10 
1904 10 30 
1904 10 90 
1904 20 

1904 20 10 

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

1905 10 00 
1905 20 
1905 20 10 

1905 20 30 

1905 20 90 

1905 31 

 --Other: 
---Cooked 
---Other 
-Other pasta: 
--Dried 
--Other 
-Couscous: 
--Unprepared 
--Other 
Tapioca  and  substitutes  therefor  prepared  from 
starch, in the form of flakes, grains, pearls, siftings 
or similar forms 
Prepared foods obtained by the swelling or roasting 
of  cereals  or  cereal  products  (for  example,  corn 
flakes);  cereals  (other  than  maize  (corn))  in  grain 
form  or  in  the  form  of  flakes  or  other  worked 
grains (except flour, groats and meal), pre-cooked, 
or  otherwise  prepared,  not  elsewhere  specified  or 
included: 
-Prepared  foods  obtained  by  the  swelling  or 
roasting of cereals or cereal products: 
--Obtained from maize 
--Obtained from rice 
--Other 
-Prepared  foods  obtained  from  unroasted  cereal 
flakes  or  from  mixtures  of  unroasted  cereal  flakes 
and roasted cereal flakes or swelled cereals: 
--Preparation of the Müsli type based on unroasted 
cereal flakes 
 --Other: 
---Obtained from maize 
---Obtained from rice 
---Other 
 - Bulgur wheat 
-Other: 
--Rice 
--Other 
Bread,  pastry,  cakes,  biscuits  and  other  bakers' 
wares,  whether  or  not 
cocoa; 
communion  wafers,  empty  cachets  of  a  kind 
suitable  for  pharmaceutical  use,  sealing  wafers, 
rice paper and similar products: 
-Crispbread 
-Gingerbread and the like: 
--Containing  by  weight  less  than  30%  of  sucrose 
(including invert sugar expressed as sucrose) 
--Containing by weight 30% or more but less than 
50%  of  sucrose  (including  invert  sugar  expressed 
as sucrose) 
--Containing  by  weight  50%  or  more  of  sucrose 
(including invert sugar expressed as sucrose) 
-Sweet biscuits; waffles and wafers: 
--Sweet biscuits: 
 ---Completely  or  partially  coated  or  covered  with 
chocolate or other preparations containing cocoa: 

containing 

1905 31 11 

1905 31 19 

1905 31 30 

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

0 
0 

0 
0 

0 
0 
0 

0 
0 
0 

0 

0 
0 
0 
0 

0 
0 

0 

0 

0 

0 

0 

0 

0 

0 
0 

0 
0 

0 
0 
0 

0 
0 
0 

0 

0 
0 
0 
0 

0 
0 

0 

0 

0 

0 

0 

0 

0 

0 
0 

0 
0 

0 
0 
0 

0 
0 
0 

0 

0 
0 
0 
0 

0 
0 

0 

0 

0 

0 

0 

0 

0 

0 
0 

0 
0 

0 
0 
0 

0 
0 
0 

0 

0 
0 
0 
0 

0 
0 

0 

0 

0 

0 

0 

0 

0 

EN 

12 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 
(1) 

Description 
(2) 

1905 31 91 
1905 31 99 
1905 32 
1905 32 05 

1905 32 11 

1905 32 19 

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

1905 90 30 

1905 90 45 
1905 90 55 

1905 90 60 
2001 

2001 90 
2001 90 30 
2001 90 40 

2001 90 60 
2004 

2004 10 

2004 10 91 
2004 90 
2004 90 10 
2005 

2005 20 
2005 20 10 
2005 80 00 
2008 

2008 11 
2008 11 10 

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

Duty 

(3) 
From 1.10. to 
31.12.2004 
(%) 
0 
0 

(4) 
From 1.1. to 
31.12.2005 
(%) 
0 
0 

(5) 
From 1.1. to 
31.12.2006 
(%) 
0 
0 

(6) 
From 1.1. 2007 
onward 
(%) 
0 
0 

0 

0 

0 

0 
0 

0 
0 

0 
0 

0 

0 
0 

0 

0 
0 

0 

0 

0 

0 
0 

0 

0 

0 

0 

0 
0 

0 
0 

0 
0 

0 

0 
0 

0 

0 
0 

0 

0 

0 

0 
0 

0 

0 

0 

0 

0 
0 

0 
0 

0 
0 

0 

0 
0 

0 

0 
0 

0 

0 

0 

0 
0 

0 

0 

0 

0 
0 

0 
0 

0 
0 

0 

0 
0 

0 

0 
0 

0 

0 

0 

0 
0 

0 

0 

   EN 

EN 

13 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 
(1) 

Description 
(2) 

roasted 

chicory 

--Palm hearts 
--Other: 
-----Maize (corn), other than sweet corn (Zea mays 
var. saccharata) 
-----Yams,  sweet  potatoes  and  similar  edible  parts 
of  plants,  containing  5%  or  more  by  weight  of 
starch 
Extracts,  essences  and  concentrates,  of  coffee,  tea 
or  maté‚  and  preparations  with  a  basis  of  these 
products  or  with  a  basis  of  coffee,  tea  or  maté; 
roasted 
coffee 
and  other 
substitutes, and extracts, essences and concentrates 
thereof: 
 -Extracts, essences and concentrates, of coffee, and 
preparations with a basis of these extracts, essences 
or concentrates or with a basis of coffee: 
--Extracts, essences and concentrates: 
---With  a  coffee-based  dry  matter  content  of  95% 
or more by weight 
---Other 
--Preparations  with  a  basis  of  these  extracts, 
essences or concentrates or with a basis of coffee: 
---Preparations  with  a  basis  of  these  extracts, 
essences or concentrates of coffee 
---Other 
-Extracts,  essences  and  concentrates,  of  tea  or 
maté,  and  preparations  with  a  basis  of  these 
extracts, essences or concentrates or with a basis of 
tea or maté: 
--Extracts, essences or concentrates 
 --Preparations: 
---Other 
-Roasted  chicory  and  other 
roasted  coffee 
substitutes  and  extracts,  essences  and  concentrates 
thereof: 
 --Roasted  chicory  and  other 
substitutes: 
---Roasted chicory 
---Other 
 --Extracts,  essences  and  concentrates  of  roasted 
chicory and other roasted coffee substitutes: 
---Of roasted chicory 
---Other 
Yeasts (active or inactive); other single-cell micro-
organisms,  dead  (but  not  including  vaccines  of 
heading 3002); prepared baking powders: 
-Active yeasts: 
--Culture yeast 
 --Baker's yeast: 
--Other 
-Inactive yeasts; other single-cell micro-organisms, 
dead: 
 --Inactive yeasts: 
---In  tablet,  cube  or  similar  form,  or  in  immediate 
packings of a net content not exceeding 1 kg. 
---Other 
-Prepared baking powders 
Sauces 
therefor;  mixed 
and 
condiments  and  mixed  seasonings;  mustard  flour 
and meal and prepared mustard: 
-Soya sauce 
-Tomato ketchup and other tomato sauces 

roasted  coffee 

preparations 

2008 91 00 
2008 99 
2008 99 85 

2008 99 91 

2101 

2101 11 
2101 11 11 

2101 11 19 
2101 12 

2101 12 92 

2101 12 98 
2101 20 

2101 20 20 

2101 20 98 
2101 30 

2101 30 11 
2101 30 19 

2101 30 91 
2101 30 99 
2102 

2102 10 
2102 10 10 

2102 10 90 
2102 20 

2102 20 11 

2102 20 19 
2102 30 00 
2103 

2103 10 00 
2103 20 00 

EN 

Duty 

(3) 
From 1.10. to 
31.12.2004 
(%) 
0 

(4) 
From 1.1. to 
31.12.2005 
(%) 
0 

(5) 
From 1.1. to 
31.12.2006 
(%) 
0 

(6) 
From 1.1. 2007 
onward 
(%) 
0 

0 

0 

0 

0 

0 

0 

0 

0 

0 
0 

0 
0 

0 

0 

0 

0 
0 

0 
2.5 

14 

0 

0 

0 

0 

0 

0 

0 

0 

0 
0 

0 
0 

0 

0 

0 

0 
0 

0 
0 

0 

0 

0 

0 

0 

0 

0 

0 

0 
0 

0 
0 

0 

0 

0 

0 
0 

0 
0 

0 

0 

0 

0 

0 

0 

0 

0 

0 
0 

0 
0 

0 

0 

0 

0 
0 

0 
0 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 
(1) 

Description 
(2) 

Duty 

(3) 
From 1.10. to 
31.12.2004 
(%) 

(4) 
From 1.1. to 
31.12.2005 
(%) 

(5) 
From 1.1. to 
31.12.2006 
(%) 

(6) 
From 1.1. 2007 
onward 
(%) 

2103 30 
2103 30 90 
2103 90 
2103 90 90 
2104 

2104 10 
2104 10 10 
2104 10 90 
2104 20 00 
2105 00 

2105 00 10 

therefor; 

-Mustard flour and meal and prepared mustard: 
--Prepared mustard 
-Other: 
--Other 
Soups  and  broths  and  preparations 
homogenised composite food preparations: 
-Soups and broths and preparation therefor: 
--Dried 
--Other 
-Homogenised composite food preparations 
Ice  cream  and  other  edible  ice,  whether  or  not 
containing cocoa: 
-Containing no milk fats or containing less than 3% 
by weight of such fats 

2105 00 91 

 -Containing by weight of milk fats: 
--3% or more but less than 7% 

2105 00 99 

--7% or more 

0 

0 

3 
3 
3.6 

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

0%+25.9€/100kg 
Max16.2% 
+6.3€/100kg 
0%+36.4€/100kg 
Max16% + 
6.2€/100kg 

2106 

2106 10 

2106 10 20 

2106 10 80 
2106 90 
2106 90 10 
2106 90 20 

2106 90 92 

2202 

2202 10 00 

2202 90 
2202 90 10 

and 

concentrates 

textured  protein 

Food  preparations  not  elsewhere  specified  or 
included: 
-Protein 
substances: 
--Containing  no  milk  fats,  sucrose,  isoglucose, 
glucose  or  starch  or  containing,  by  weight,  less 
than 1,5% milk fat, 5% sucrose or isoglucose, 5% 
glucose or starch 
--Other 
-Other: 
-- Cheese fondues 
--Compound  alcoholic  preparations,  other  than 
those  based  on  odoriferous  substances,  of  a  kind 
used for the manufacture of beverages 
 --Other: 
---Containing  no  milk fats,  sucrose,  isoglucose, 
glucose or starch or containing,by weight, less than 
1,5%  milk  fat,  5%  sucrose  or  isoglucose,  5% 
glucose or starch 
Waters,  including  mineral  waters  and  aerated 
waters, containing added sugar or other sweetening 
matter  or  flavoured,  and  other  non-alcoholic 
beverages, not including fruit or vegetable juices of 
heading 2009: 
-Waters  including  mineral  waters  and  aerated 
waters, containing added sugar or other sweetening 
matter or flavoured 
-Other: 
--Not  containing  products  of  headings  0401  to 
0404  or  fat  obtained  from  products  of  headings 
0401 to 0404  

2205 

2205 10 
2205 10 10 

2205 90 

Vermouth and other wine of fresh grapes flavoured 
with plants or aromatic substances: 
-In containers holding 2 litres or less: 
--Of an actual alcoholic strength by volume of 18% 
vol or less 
-Other: 

0 

0 

0 
0 

0 

0 

0 

0 

0 

0 

0 
0 
0 

0 

0 

0 

0 

0 

0 
0 

0 

0 

0 

0 

0 

0 

0 
0 
0 

0 

0 

0 

0 

0 

0 
0 

0 

0 

0 

0 

0 

0 

0 
0 
0 

0 

0 

0 

0 

0 

0 
0 

0 

0 

0 

0 

EN 

15 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 
(1) 

Description 
(2) 

2205 90 10 

2403 

2403 10 

2403 10 10 

2403 10 90 

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

3301 90 
3301 90 10 

3301 90 90 
3302 

3302 10 

3302 10 21 

tobacco; 

substitues; 

--Of an actual alcoholic strength by volume of 18% 
vol or less 
Other  manufactured  tobacco  and  manufactured 
tobacco 
or 
"homogenized" 
"reconstituted" 
tobacco  extracts  and 
essences: 
-Smoking  tobacco,  whether  or  not  containing 
tobacco substitutes in any proportion: 
--In  immediate  packings  of  a  net  content  not 
exceeding 500 g 
--Other 
 -Other: 
--"Homogenized" or "reconstituted" tobacco 
--Other: 
---Chewing tobacco and snuff 
---Other 
including 
Essential  oils  (terpeneless  or  not), 
concretes  and  absolutes; 
resinoids;  extracted 
oleoresins; concentrates of essential oils in fats, in 
fixed  oils,  in  waxes  or  the  like,  obtained  by 
enfleurage  or  maceration;  terpenic  by  products  of 
the  deterpenation  of  essential  oils;  aqueous 
distillates and aqueous solutions of essential oils: 
-Other: 
--Terpenic  by-products  of  the  deterpenation  of 
essential oils 
--Extracted oleoresins: 
-- Other 
Mixtures  of  odoriferous  substances  and  mixtures 
(including alcoholic solutions) with a basis of  one 
or  more  of  these  substances,  of  a  kind  used  as  a 
raw materials in industry; other preparations based 
on  odoriferous  substances,  of  a  kind  used  for  the 
manufacture of beverages: 
-Of a kind used in the food or drink industries: 
 --Of the kind used in the drink industries: 
 ---Preparations  containing  all  flavouring  agents 
characterising a beverage: 
 ----Other: 
-----Containing  no  milkfats,  sucrose,  isoglucose, 
glucose,  or  starch  or  containing,  by  weight,  less 
than  1,5%  milkfat,  5%sucrose  or  isoglucose,  5% 
glucose or starch 
-----Other 

3302 10 29 
(*) Trade provision laid down in Protocol 3 should continue to apply 

Duty 

(3) 
From 1.10. to 
31.12.2004 
(%) 
0 

(4) 
From 1.1. to 
31.12.2005 
(%) 
0 

(5) 
From 1.1. to 
31.12.2006 
(%) 
0 

(6) 
From 1.1. 2007 
onward 
(%) 
0 

50.5 

50.5 

11.1 

28 
11.1 

0 

0 

0 

0 

33.7 

33.7 

7.4 

18.7 
7.4 

0 

0 

0 

0 

16.8 

16.8 

3.7 

9.3 
3.7 

0 

0 

0 

0 

0 

0 

0 

0 
0 

0 

0 

0 

0 

EN 

16 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Duties applicable upon imports into Bulgaria of goods originating in the Community 

ANNEX II 

CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

0403 

0403 10 

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

-Yoghurt: 
--Flavoured  or  containing  added  fruit,  nuts  or 
cocoa: 
---In  powder,  granules  or  other  solid  forms,  of  a 
milk fat content, by weight: 

0403 10 51 

----Not exceeding 1,5% 

0403 10 53 

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

0403 10 59 

----Exceeding 27% 

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

0403 10 91 

----Not exceeding 3% 

0403 10 93 

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

0403 10 99 

----Exceeding 6% 

0403 90 

-Other: 
--Flavoured  or  containing  added  fruit,  nuts  or 
cocoa: 
---In  powder,  granules  or  other  solid  forms,  of  a 
milkfat content, by weight: 

0403 90 71 

----Not exceeding 1,5% 

0403 90 73 

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

0403 90 79 

----Exceeding 27% 

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

0403 90 91 

----Not exceeding 3% 

0403 90 93 

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

0403 90 99 
0405 

0405 20 
0405 20 10 

0405 20 30 

0501 00 00 

0502 

----Exceeding 6% 
Butter and other fats and oils derived from milk; 
dairy spreads: 
-Dairy spreads: 
--Of a fat content, by weight, of 39% or more but 
less than 60% 

--Of a fat content, by weight, of 60% or more but 
not exceeding 75% 
Human hair, unworked, whether or not washed or 
scoured; waste of human hair 

Pigs', hogs' or boars' bristles and hair; badger hair 
and  other  brush  making  hair;  waste  of  such 
bristles or hair: 

32 

32 

32 

40 

40 

40 

32 

32 

32 

40 

40 

40 

5.60 

5.60 

0 

0 

22.4 

22.4 

22.4 

28 

28 

28 

22.4 

22.4 

22.4 

28 

28 

28 

3.20 

3.20 

0 

0 

12.8 

12.8 

12.8 

16 

16 

16 

12.8 

12.8 

12.8 

16 

16 

16 

0 

0 

0 

0 

0 

0 

0 

EN 

17 

   EN 

 
 
 
 
 
 
 
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
 
 
 
 
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

0502 10 00 

0502 90 00 
0503 00 00 

0505 

0506 

-Pigs', hogs' or boars' bristles and hair and waste 
thereof 
-Other 
Horsehair and horsehair waste, whether or not put 
up as a layer with or without supporting material 

Skins and other parts of birds, with their feathers 
or  down,  feathers  and  parts  of  feathers  (whether 
or not with trimmed edges) and down, not further 
worked  than  cleaned,  disinfeccted  or  treated  for 
preservation;  powder  and  waste  of  feathers  or 
parts of feathers: 
Bones  and  horn-cores,  unworked,  defatted, 
simply  prepared  (but  not  cut  to  shape),  treated 
with  acid  or  degelatinised;  powder  and  waste  of 
these products: 

0506 10 00 

-Ossein and bones treates with acid 

0506 90 00 
0507 

0508 00 00 

-Other 
Ivory,  tortoise-shell,  whalebone  and  whalebone 
hair,  horns,  antlers,  hooves,  nails,  claws  and 
beaks,  unworked  or  simply  prepared  but  not  cut 
to shape; powder and waste of these products: 

Coral  and  similar  materials,  unworked  or  simply 
prepared  but  not  otherwise  worked;  shells  of 
molluscs,  crustaceans  or  echinoderms  and  cuttle-
bone, unworked or simply prepared but not cut to 
shape, powder and waste thereof 

0509 00 

Natural sponges of animal origin: 

0510 00 00 

civet 

castoreum, 

Ambergris, 
and  musk; 
cantharides; bile, whether or not dried; glands and 
other  animal  products  used  in  the  preparation  of 
pharmaceutical  products,  fresh  chilled,  frozen  or 
otherwise provisionally preserved 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0710 

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

0710 40 00 

-Sweet corn 

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

-Other vegetables; mixtures of vegetables: 
---Sweet corn 
Maté 
Algae and seaweeds 

0711 
0711 90 
0711 90 30 
0903 00 00 
1212 20 00 

18 

12 

0 
0 
0 

0 
0 
0 

0 

0 

0 

0 

0 

0 

0 

0 

6 

0 
0 
0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 
0 
0 

EN 

18 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

1302 

1302 12 00 
1302 13 00 
1302 14 00 

1302 19 
1302 19 30 

1302 19 91 
1302 20 

1302 20 10 
1302 20 90 

1302 31 00 
1302 32 

Vegetable  saps  and  extracts;  pectic  substances, 
pectinates  and  pectates;  agar-agar  and  other 
mucilages  and 
thickeners,  whether  or  not 
modified, derived from vegetable products: 
-Vegetable saps and extracts: 

--Of liquorice 
--Of hops 
--Of  pyrethrum  or  of 
containing rotenone 

the  roots  of  plants 

--Other: 
---Intermixtures  of  vegetable  extracts,  for  the 
manufacture of beverages or of food preparations 

---Other: 
----Medicinal 
-Pectic substances and pectates: 

--Dry 
--Other 
-Mucilages  and 
modified, derived from vegetable products: 

thickeners,  whether  or  not 

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

1302 32 10 

---Of locust beans or locust bean seeds 

1404 
1404 90 00 

1505 
1505 00 10 
1505 00 90 

1506 00 00 

1515 90 15 

1516 
1516 20 
1516 20 10 
1516 20 91 

Vegetable  products  not  elsewhere  specified  or 
included 
-Other 

Wool  grease  and 
therefrom (including lanolin): 
-Wool grease, crude 

fatty  substances  derived 

-Other 

Other  animal  fats  and  oils  of  their  fractions, 
whether  or  not  refined,  but  not  chemically 
modified 

Jojoba and oitica oils; myrtle wax and Japan wax; 
their fractions 

Animal  or  vegetable  fats  and  oils  and  their 
fractions,  partly  or  wholly  hydrogenated,  inter-
esterified,re-esterified  or  elaidinised,  whether  or 
not refined, but not further prepared 
- Vegetable fats and oils and their fractions 
--Hydrogenated castor oil, so called "opal-wax" 
--Other 

0 
0 

0 

0 

0 

0 
0 

0 

0 

0 

0 
0 

0 

0 

0 
0 

0 
0 

0 

0 

0 

0 
0 

0 

0 

0 

0 
0 

0 

0 

0 
0 

0 
0 

0 

0 

0 

0 
0 

0 

0 

0 

0 
0 

0 

0 

0 
0 

0 
0 

0 

0 

0 

0 
0 

0 

0 

0 

0 
0 

0 

0 

0 
0 

EN 

19 

   EN 

 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

1517 

1517 90 
1517 90 10 

1517 90 93 

1518 00 

1518 00 10 

1518 00 91 

1518 00 95 

Margarine;  edible  mixtures  or  preparations  of 
animal or vegetable fats or oils or of fractions of 
different  fats  or  oils  of  this  chapter,  other  than 
edible fats or oils or their fractions of heading No 
1516: 

-Other: 
--Containing  more  than  10%  but  not  more  than 
15% by weight of milk fats 
--Other: 
---Edible mixtures or preparations of a kind used 
as mould release preparations 
Animal  or  vegetable  fats  and  oils  and  their 
dehydrated, 
fractions, 
sulphurised,  blown,  polymerized  by  heat 
in 
vacuum  or  in  inert  gas  or  otherwise  chemically 
modified,  excluding  those  of  heading  No  1516; 
inedible  mixtures  or  preparations  of  animal  or 
vegetable  fats  or  oils  or  of  fractions  of  different 
fats or oils of this chapter, not elsewhere specified 
or included: 

oxidized, 

boiled, 

-Linoxyn 
--Animal  or  vegetable  fats  and  oils  and  their 
dehydrated, 
fractions, 
sulphurized,  blown,  polymerized  by  heat 
in 
vacuum  or  in  inert  gas  or  otherwise  chemically 
modified, excluding those of heading No1516 

oxidized, 

boiled, 

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

1518 00 99 

---Other 

1520 00 00 

1521 
1521 10 00 
1521 90 

1522 00 
1522 00 10 

1702 
1702 50 00 
1702 90 
1702 90 10 

Glycerol, crude; glycerol waters and glycerol lyes 
Vegetable  waxes 
triglycerides), 
(other 
beeswax,  other  insect  waxes  and  spermaceti, 
whether or not refined or coloured: 

than 

- Vegetable waxes 
-Other 
Degras;  residues  resulting  from  the  treatment  of 
fatty substances or animal or vegetable waxes: 
-Degras 
Other  sugars,  including  chemically  pure  lactose, 
maltose,  glucose  and  fructose,  in  solid  form; 
sugar  syrups  not  containing  added  flavouring  or 
colouring matter; artificial honey, whether or not 
mixed with natural honey; caramel: 
-Chemically pure fructose 
-Other, including invert sugar: 
--Chemically pure maltose 

16.80 

11.2 

15 

10 

5.6 

5 

0 

0 

0 
0 

0 

7 

17.5 

0 

0 

0 
0 

0 

4 

10 

0 

0 

0 
0 

0 

0 

0 

0 

0 

0 

0 

0 
0 

0 

0 

0 

EN 

20 

   EN 

 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

1704 
1704 10 

1704 10 11 
1704 10 19 

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

-Chewing gum, whether or not sugar-coated: 
--Containing less than 60% by weight of sucrose 
(including invert sugar expressed as sucrose): 

---Gum in strips 
---Other 
--Containing  60%  or  more  by  weight  of  sucrose 
(including invert sugar expressed as sucrose): 

1704 10 91 
1704 10 99 
1704 90 

---Gum in strips 
---Other 
-Other: 

1803 

1804 00 00 

Cocoa paste, whether or not defatted: 
Cocoa butter, fat and oil 

1805 00 00 

Cocoa  powder,  not  containing  added  sugar  or 
other sweetening matter 

1806 
1806 10 

1806 20 

1806 31 00 

1806 32 
1806 90 

Chocolate and other food preparations containing 
cocoa: 
-Cocoa  powder,  containing  added  sugar  or  other 
sweetening matter: 

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

--Not filled 
-Other: 

--Chocolate and chocolate products: 

---Chocolates, whether or not filled: 

1806 90 11 

----Containing alcohol 

1806 90 19 

----Other 
---Other: 

1806 90 31 

----filled 

1806 90 39 

----Not filled 

0 

0 

0 

0 

23.6 

15.7 

7.8 

0 

0 

0 

0 

0 

0 

0 

0 

0 

26.2 

17.5 

8.7 

18.7 

12.5 

6.2 

18.7 

18.7 
16.8 

12.5 

12.5 
11.2 

6.2 

6.2 
5.6 

0 

0 

0 

0 

0 

0 

0 

0 
0 

EN 

21 

   EN 

 
 
 
  
  
 
 
 
 
  
 
 
 
 
  
  
  
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

1806 90 50 

1806 90 60 

1806 90 70 

ex 1806 90 
90 

ex 1806 9090  
1901 

1901 10 00 

1901 20 00 
1901 90 

1901 90 11 

1901 90 19 

1901 90 91 

1901 90 99 
1902 

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

--spreads containing Cocoa 
--preparations  containing  Cocoa  for  making 
beverages 

--Other, (excluding products containing 70% or 
more by weight of sucrose (including invert sugar 
expressed as sucrose)) 
--Other, (containing 70 % or more by weight of 
sucrose (including invert sugar expressed as 
sucrose)) 
Malt extract; food preparations of flour, groats, 
meal, starch or malt extract, not containing cocoa 
or containing less than 40% by weight of cocoa 
calculated on a totally defatted basis, not 
elsewhere specified or included; food 
preparations of goods of headings 0401 to 0404, 
not containing cocoa or containing less than 5% 
by weight of cocoa calculated on a totally 
defatted basis, not elsewhere specified or 
included: 
-Preparations for infant use, put up for retail sale 
-Mixes and doughs for the preparation of bakers' 
wares of heading 1905 

-Other: 
--Malt extract: 
---With a dry extract content of 90% or more by 
weight 
---Other 
--Other: 
---Containing no milk fats, sucrose, isoglucose, 
glucose or starch or containing less than 1,5% 
milk fat, 5% sucrose (including invert sugar) or 
isoglucose, 5% glucose or starch, excluding food 
preparations in powder form of goods of headings 
0401 to 0404 

---Other 

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

-Uncooked pasta, not stuffed or otherwise 
prepared: 
--Containing eggs 
--Other: 

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

1902 11 00 

1902 19 

1902 20 

22.5 

22.5 

22.5 

0 

0 

24.5 

21 

21 

5.6 

5.6 

20 

0 

14 

12 

12 

3.2 

3.2 

15 

0 

0 

0 

0 

0 

0 

10 

0 

0 

0 

0 

0 

0 

0 

EN 

22 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
  
 
 
 
 
  
 
 
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

1902 30 

1902 40 
1903 00 00 

1904 

1904 10 
1904 20 

1904 30 00 
1904 90 

1905 
1905 10 00 
1905 20 

1905 31  
1905 32  

1905 40 
1905 90 
1905 90 10 

1905 90 20 

1905 90 30 
1905 90 45 

1905 90 55 

1905 90 60 

--Other pasta 

-Couscous 
Tapioca and substitutes therefore prepared from 
starch, in the form of flakes, grains, pearls, 
siftings or similar forms 

Prepared foods obtained by the swelling or 
roasting of cereals or cereal products (for 
example, cornflakes); cereals (other than maize 
(corn)), in grain form, or in the form of flakes or 
other worked grains (except flour and meal), pre-
cooked, or otherwise prepared, not elsewhere 
specified or included: 

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

-Prepared foods obtained from unroasted cereal 
flakes or from mixtures of unroasted cereal flakes 
and roasted cereal flakes or swelled cereals: 
 Bulgur wheat 
-Other: 

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

-Crispbread 
-Gingerbread and the like: 

-Sweet biscuits; waffles and wafers: 
--Sweet biscuits 
--Waffles and wafers: 
-Rusks, toasted bread and similar toasted 
products: 
-Other: 
--Matzos 
--Communion wafers, empty cachets of a kind 
suitable for pharmaceutical use, sealing wafers, 
rice paper and similar products 

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

---Biscuits 
---Extruded or expanded products, savoury or 
salted 
---Other: 
----With added sweetening matter 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

0 

0 

0 

0 

15.7 

17.5 

17.5 

17.5 

9 

24 

16.80 
16.80 

24 

16.8 

16.8 

18.7 

18.7 

18.7 

18.7 

9 

10 

10 

10 

6 

16 

11.20 
11.20 

16 

11.2 

11.2 

12.5 

12.5 

12.5 

12.5 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

3 

8 

5.60 
5.60 

8 

5.6 

5.6 

6.2 

6.2 

6.2 

6.2 

EN 

23 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
  
 
 
 
 
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

1905 90 90 

---- Other 

25 

25 

25 

Vegetables,  fruit,  nuts  and  other  edible  parts  of 
plants, prepared or preserved by vinegar or acetic 
acid: 
-Other: 
--Sweet corn (Zea mays var. saccharata) 

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

Other vegetables prepared or preserved otherwise 
than by vinegar or acetic acid, frozen, other than 
products of heading 2006: 
-Potatoes: 
--Other: 
---In the form of flour, meal or flakes 

-Other vegetables and mixtures of vegetables: 
--Sweet corn(Zea mays var. saccharata) 
Other vegetables prepared or preserved otherwise 
than  by  vinegar  or  acetic  acid,  not  frozen,  other 
than products of heading 2006: 
-Potatoes: 
--In the form of flour, meal or flakes 

-Sweet corn(Zea mays var. saccharata) 

Fruit,  nuts  and  other  edible  parts  of  plants, 
otherwise  prepared  or  preserved,  whether  or  not 
containing  added  sugar  or  other  sweetening 
matter  or  spirit,  not  elsewhere  specified  or 
included: 
-Nuts, groundnuts and other seeds, whether or not 
mixed together: 
--Groundnuts: 
---Peanut butter 

--Other: 
---Not containing added spirit: 
----Not containing added sugar: 
-----Maize  (corn),  other  than  sweet  corn  (Zea 
mays var. saccharata) 
-----Yams, sweet potatoes and similar edible parts 
of  plants,  containing  5%  or  more  by  weight  of 
starch 

2001 
2001 90 

2001 90 30 

2001 90 40 

2001 90 60 

2004 
2004 10 

2004 10 91 
2004 90 
2004 90 10 

2005 

2005 20 

2005 20 10 

2005 80 00 

2008 

2008 11 
2008 11 10 

2008 99 

2008 99 85 

2008 99 91 

0 

0 

0 

12.6 

0 

7.2 

0 

0 

0 

25.2 

14.4 

0 

0 

12.6 

7.2 

25.2 

8.4 

14.4 

4.8 

0 

0 

17.5 

10 

21 

0 

12 

0 

0 

0 

0 

0 

0 

0 

EN 

24 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
  
 
 
 
 
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

2101 

2101 11 

2101 12 

2101 20 

2101 30 

2102 
2102 10 
2102 10 10 

2102 10 31 
2102 10 39 
2102 10 90 

2102 20 
2102 30 00 
2103 

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

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

-Roasted  chicory  and  other 
and 
substitutes 
concentrates thereof 

extracts, 

roasted  coffee 
and 
essences 

(but  not 

Yeasts  (active  or  inactive);  other  single-cell 
micro-organisms,  dead 
including 
vaccines  of  heading  3002);  prepared  baking 
powders: 
-Active yeasts: 
--Culture yeast 
--Baker yeast: 
--- dried 
---other 
-- other 
-Inactive  yeasts;  other 
organisms, dead 
-Prepared baking powders 
Sauces 
therefor;  mixed 
and 
condiments  and  mixed  seasonings;  mustard  flour 
and meal and prepared mustard: 
-Soya sauce 

single-cell  micro-

preparations 

-Tomato ketchup and other tomato sauces 
-Mustard flour and meal and prepared mustard: 
--Mustard flour 
--Prepared mustard 
-Other: 
--Mango chutney, liquid 
--Aromatic  bitters  of  an  alcoholic  strength  by 
volume of 44,2 to 49,2% vol containing from 1,5 
to  6%  by  weight  of  gentian,  spices  and  various 
ingredients  and  from  4  to  10%  of  sugar,  in 
containers holding 0,5 litre or less 

2103 90 90 

--other 

0 

0 

0 

0 

42 

12.6 
20 
15.7 

5.6 

5.6 

14 

18.7 

17.5 
18.9 

0 

5.6 

5.6 

0 

0 

0 

0 

24 

7.2 
20 
9 

3.2 

3.2 

8 

12.5 

10 
10.8 

0 

3.2 

3.2 

0 

0 

0 

0 

0 

0 
20 
0 

0 

0 

0 

6.2 

0 
0 

0 

0 

0 

0 

0 

0 

0 

0 

0 
0 
0 

0 

0 

0 

0 

0 
0 

0 

0 

0 

EN 

25 

   EN 

 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

2104 

2105 00 

2106 

2106 10 
2106 90 
2106 90 10 

2106 90 20 
2106 90 92 

2106 90 98 

2201 
2201 10 
2201 10 11 
to 

2201 10 19 
ex 2201 10 
90 
ex 2201 10 
90 

2201 90 00 
2202 

2202 10 00 

Soups  and  broths  and  preparations  therefore; 
homogenised composite food preparations: 

Ice  cream  and  other  edible  ice,  whether  or  not 
containing cocoa 
Food  preparations  not  elsewhere  specified  or 
included: 

-Protein  concentrates  and 
substances: 

textured  protein 

-Other: 
-- Cheese fondues 
--Compound  alcoholic  preparations,  other  than 
those  based  on  odoriferous  substances,  of  a  kind 
used for the manufacture of beverages 
---Containing  no  milk  fats,  sucrose,  isoglucose, 
glucose  or  starch  or  containing  by  weight,  less 
than 1.5% milk fat, 5% sucrose or isoglucose, 5% 
glucose or starch: 
---Other 

Waters,  including  natural  or  artificial  mineral 
waters  and  aerated  waters,  not  containing  added 
sugar  or  other  sweetening  matter  nor  flavoured; 
ice and snow: 

-Mineral waters and aerated waters: 
--Natural mineral waters: 

-- Other 

---Not carbonated 

---Other 

-Other 

Waters,  including  mineral  waters  and  aerated 
sugar  or  other 
waters,  containing  added 
sweetening  matter  or  flavoured,  and  other  non-
alcoholic  beverages,  not 
fruit  or 
vegetable juices of heading No 2009: 
-Waters  including  mineral  waters  and  aerated 
sugar  or  other 
waters,  containing  added 
sweetening matter or flavoured 

including 

2202 90 

-Other: 

26.2 

21.7 

5.6 

2.1 

28 

2.1 

3 

16.8 

16.8 

27 

16.8 

2.2 

27 

11.20 

17.5 

14.5 

3.2 

1.2 

16 

1.2 

3 

11.2 

11.2 

18 

11.2 

1.5 

18 

7.50 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

8.7 

7.2 

0 

0 

0 

0 

0 

5,6 

5,6 

9 

5.6 

0.7 

9 

3.7 

2203 00 

2205 
2205 10 

EN 

29 % min 
8.14€/hl 

29 % min 8.14€/hl 

29 % min 
8.14€/hl 

0* 

Beer made from malt 
Vermouth  and  other  wine  of  fresh  grapes 
flavoured with plants or aromatic substances: 

-In containers holding 2 litres or less: 

15.7 

9 

0 

0 

26 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

-Other: 
Undenatured  ethyl  alcohol  of  an  alcoholic 
strength  by  volume  of  80%  vol  or  higher;  ethyl 
alcohol  and  other  spirits,  denatured,  of  any 
strength: 
-Undenatured  ethyl  alcohol  of  an  alcoholic 
strength by volume of 80% vol or higher 

-Ethyl alcohol and other spirits, denatured, of any 
strength 

Undenatured  ethyl  alcohol  of  an  alcoholic 
strength by volume of less than 80% vol; spirits, 
liqueurs and other spirituous beverages: 

-Spirits obtained by distilling grape wine or grape 
marc: 

--In containers holding 2 litres or less: 
---Cognac 

---Armagnac 

---Grappa 

---Brandy de Jerez 

---Other 

--In containers holding more than 2 litres: 
---Raw distillate 

---Other: 
----Cognac: 

----Armagnac 

----Grappa 

----Brandy de Jerez 

2205 90 

2207 

2207 10 00 

2207 20 00 

2208 

2208 20 

2208 20 12 

2208 20 14 

2208 20 26 

2208 20 27 

2208 20 29 

2208 20 40 

2208 20 62 

2208 20 64 

2208 20 86 

2208 20 87 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

1,12€/%vol/hl
+ 5,5€/hl 

0,6€/%vol/hl+ 
3,16€/hl 

0 

0 

24 €/hl 

24 €/hl 

24 €/hl 

13 €/hl 

13 €/hl 

13 €/hl 

0* 

0* 

15%min0.13E
UR/%vol/hl+0
.79EUR/hl 

15%min0.13E
UR/%vol/hl+0
.79EUR/hl 

15%min0.13E
UR/%vol/hl+0
.79EUR/hl 

15%min0.13E
UR/%vol/hl+0
.79EUR/hl 

15%min0.13E
UR/%vol/hl+0
.79EUR/hl 

15%min0.13EUR/
%vol/hl+0.79EU
R/hl 

15%min0.13EUR/
%vol/hl+0.79EU
R/hl 

15%min0.13EUR/
%vol/hl+0.79EU
R/hl 

15%min0.13EUR/
%vol/hl+0.79EU
R/hl 

15%min0.13EUR/
%vol/hl+0.79EU
R/hl 

10%min0.09E
UR/%vol/hl+0
.53EUR/hl 

10%min0.09E
UR/%vol/hl+0
.53EUR/hl 

10%min0.09E
UR/%vol/hl+0
.53EUR/hl 

10%min0.09E
UR/%vol/hl+0
.53EUR/hl 

10%min0.09E
UR/%vol/hl+0
.53EUR/hl 

40%min0.33E
UR/%vol/hl+2
.15EUR/hl 

40%min0.33EUR/
%vol/hl+2.15EU
R/hl 

40%min0.33E
UR/%vol/hl+2
.15EUR/hl 

40%min0.33E
UR/%vol/hl+2
.15EUR/hl 
40%min0.33E
UR/%vol/hl+2
.15EUR/hl 

40%min0.33E
UR/%vol/hl+2
.15EUR/hl 

40%min0.33E
UR/%vol/hl+2
.15EUR/hl 

40%min0.33EUR/
%vol/hl+2.15EU
R/hl 
40%min0.33EUR/
%vol/hl+2.15EU
R/hl 

40%min0.33EUR/
%vol/hl+2.15EU
R/hl 

40%min0.33EUR/
%vol/hl+2.15EU
R/hl 

40%min0.33E
UR/%vol/hl+2
.15EUR/hl 
40%min0.33E
UR/%vol/hl+2
.15EUR/hl 

40%min0.33E
UR/%vol/hl+2
.15EUR/hl 

40%min0.33E
UR/%vol/hl+2
.15EUR/hl 

EN 

27 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

2208 20 89 
2208 30 

2208 30 11 

2208 30 19 

2208 30 32 

2208 30 38 

2208 30 52 

2208 30 58 

2208 30 72 

2208 30 78 

2208 30 82 

2208 30 88 
2208 40 

2208 40 11 

----Other 

-Whiskies: 
--Bourbon whiskey, in containers holding: 
---2 litres or less 

---More than 2 litres 

--Scotch whisky: 
---Malt whisky, in containers holding: 
----2 litres or less 

----More than 2 litres 

---Blended whisky, in containers holding: 
----2 litres or less 

----More than 2 litres 

---Other, in containers holding: 
----2 litres or less 

----More than 2 litres 

--Other in containers holding: 
---2 litres or less 

---More than 2 litres 

-Rum and taffia: 
--In containers holding 2 litres or less 
---Rum with a content of volatile substances other 
than  ethyl  and  methyl  alcohol  equal  to  or 
exceeding  225  grams  per  hectolitre  of  pure 
alcohol (with a 10 % tolerance) 

---Other: 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

40%min0.33E
UR/%vol/hl+2
.15EUR/hl 

40%min0.33EUR/
%vol/hl+2.15EU
R/hl 

40%min0.33E
UR/%vol/hl+2
.15EUR/hl 

15%min1.26E
UR/%vol/hl+3
.45EUR/hl 

20%min1.68E
UR/%vol/hl+4
.6EUR/hl 

15%min1.26EUR/
%vol/hl+3.45EU
R/hl 

20%min1.68EUR/
%vol/hl+4.6EUR/
hl 

10%min0.84E
UR/%vol/hl+2
.31EUR/hl 

20%min1.68E
UR/%vol/hl+4
.6EUR/hl 

0* 

15%min1.26E
UR/%vol/hl+3
.45EUR/hl 

20%min1.68E
UR/%vol/hl+4
.6EUR/hl 

15%min1.26EUR/
%vol/hl+3.45EU
R/hl 

20%min1.68EUR/
%vol/hl+4.6EUR/
hl 

10%min0.84E
UR/%vol/hl+2
.31EUR/hl 

20%min1.68E
UR/%vol/hl+4
.6EUR/hl 

15%min1.26E
UR/%vol/hl+3
.45EUR/hl 

20%min1.68E
UR/%vol/hl+4
.6EUR/hl 

15%min1.26EUR/
%vol/hl+3.45EU
R/hl 

20%min1.68EUR/
%vol/hl+4.6EUR/
hl 

10%min0.84E
UR/%vol/hl+2
.31EUR/hl 

20%min1.68E
UR/%vol/hl+4
.6EUR/hl 

15%min1.26E
UR/%vol/hl+3
.45EUR/hl 

20%min1.68E
UR/%vol/hl+4
.6EUR/hl 

15%min1.26EUR/
%vol/hl+3.45EU
R/hl 

20%min1.68EUR/
%vol/hl+4.6EUR/
hl 

10%min0.84E
UR/%vol/hl+2
.31EUR/hl 

20%min1.68E
UR/%vol/hl+4
.6EUR/hl 

15%min1.26E
UR/%vol/hl+3
.45EUR/hl 

20%min1.68E
UR/%vol/hl+4
.6EUR/hl 

15%min1.26EUR/
%vol/hl+3.45EU
R/hl 

20%min1.68EUR/
%vol/hl+4.6EUR/
hl 

10%min0.84E
UR/%vol/hl+2
.31EUR/hl 

20%min1.68E
UR/%vol/hl+4
.6EUR/hl 

20%min0.45E
UR/%vol/hl+1
.6EUR/hl 

20%min0.45EUR/
%vol/hl+1.6EUR/
hl 

20%min0.45E
UR/%vol/hl+1
.6EUR/hl 

EN 

28 

   EN 

 
 
 
 
 
 
  
 
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
 
 
 
  
 
 
 
  
 
 
 
 
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

2208 40 31 

----Of  a  value  exceeding  7.9  €  per  litre  of  pure 
alcohol 

----Other 

2208 40 39 

2208 40 51 

--In containers holding more than 2 litres: 
---Rum with a content of volatile substances other 
than  ethyl  and  methyl  alcohol  equal  to  or 
exceeding  225  grams  per  hectolitre  of  pure 
alcohol (with a 10 % tolerance) 

2208 40 91 

--Other: 
----Of  a  value  exceeding  2  €  per  litre  of  pure 
alcohol 

2208 40 99 
2208 50 

2208 50 11 

2208 50 19 

2208 50 91 

2208 50 99 
2208 60 

----Other 

-Gin and Geneva: 
--Gin, in containers holding: 
---2 litres or less 

---More than 2 litres 

--Geneva, in containers holding: 
---2 litres or less 

---More than 2 litres 

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

2208 60 11 

---2 litres or less 

---more than 2 litres 

2208 60 19 

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

20%min0.45E
UR/%vol/hl+1
.6EUR/hl 

20%min0.45E
UR/%vol/hl+1
.6EUR/hl 

20%min0.45EUR/
%vol/hl+1.6EUR/
hl 

20%min0.45EUR/
%vol/hl+1.6EUR/
hl 

20%min0.45E
UR/%vol/hl+1
.6EUR/hl 

20%min0.45E
UR/%vol/hl+1
.6EUR/hl 

40%min0.9EU
R/%vol/hl+3.2
EUR/hl 

40%min0.9EUR/
%vol/hl+3.2EUR/
hl 

40%min0.9EU
R/%vol/hl+3.2
EUR/hl 

40%min0.9EU
R/%vol/hl+3.2
EUR/hl 

40%min0.9EU
R/%vol/hl+3.2
EUR/hl 

40%min0.9EUR/
%vol/hl+3.2EUR/
hl 

40%min0.9EUR/
%vol/hl+3.2EUR/
hl 

40%min0.9EU
R/%vol/hl+3.2
EUR/hl 

40%min0.9EU
R/%vol/hl+ 
3.2EUR/hl 

20%min0.40E
UR/%vol/hl+1
.6EUR/hl 

40%min0.8EU
R/%vol/hl+3.2
EUR/hl 

20%min0.40EUR/
%vol/hl+1.6EUR/
hl 

40%min0.8EUR/
%vol/hl+3.2EUR/
hl 

20%min0.40E
UR/%vol/hl+1
.6EUR/hl 

40%min0.8EU
R/%vol/hl+3.2
EUR/hl 

20%min0.50E
UR/%vol/hl+3
.2EUR/hl 

40%min1.0EU
R/%vol/hl+6.4
EUR/hl 

20%min0.50EUR/
%vol/hl+3.2EUR/
hl 

40%min1.0EUR/
%vol/hl+6.4EUR/
hl 

20%min0.50E
UR/%vol/hl+3
.2EUR/hl 

40%min1.0EU
R/%vol/hl+6.4
EUR/hl 

15%min0.60E
UR/%vol/hl+2
.4EUR/hl 

15%min0.60EUR/
%vol/hl+2.4EUR/
hl 

15%min0.60E
UR/%vol/hl+2
.4EUR/hl 

20%min0.8EU
R/%vol/hl+3.2
EUR/hl 

20%min0.8EUR/
%vol/hl+3.2EUR/
hl 

20%min0.8EU
R/%vol/hl+3.2
EUR/hl 

0* 

EN 

29 

   EN 

 
 
 
  
 
 
 
  
 
 
 
 
 
 
 
  
 
 
 
  
 
 
 
 
 
 
  
 
 
 
  
 
 
 
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

2208 60 91 

---2 litres or less 

2208 60 99 

---more than 2 litres 

2208 70 

-Liqueurs and cordials: 

2208 70 10 

--In containers holding 2 litres or less 

2208 70 90 

--In containers holding more than 2 litres 

2208 90 

-Other: 
--Arrack, in containers holding: 

2208 90 11 

---2 litres or less 

2208 90 19 

---More than 2 litres 

--Plum, pear or cherry spirit (excluding liqueurs), 
in containers holding: 

2208 90 33 

---2 litres or less: 

2208 90 38 

---More than 2 litres: 

--Other  spirits  and  other  spirituous  beverages,  in 
containers holding: 

---2 litres or less: 

2208 90 41 

----Ouzo 

----Other: 
-----Spirits (excluding liqueurs): 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

15%min0.60E
UR/%vol/hl+2
.4EUR/hl 

15%min0.60EUR/
%vol/hl+2.4EUR/
hl 

15%min0.60E
UR/%vol/hl+2
.4EUR/hl 

20%min0.8EU
R/%vol/hl+3.2
EUR/hl 

20%min0.8EUR/
%vol/hl+3.2EUR/
hl 

20%min0.8EU
R/%vol/hl+3.2
EUR/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

36 % min 
0,68€/%vol/hl + 
4,05€/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

40 % min 0,75 
€/%vol/hl + 4,5 
€/hl 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

0%* 

0* 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

36 % min 
0,68€/%vol/hl + 
4,05€/hl 

40 % min 0,75 
€/%vol/hl + 4,5 
€/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

36 % min 
0,68€/%vol/hl + 
4,05€/hl 

40 % min 0,75 
€/%vol/hl + 4,5 
€/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

36 % min 
0,68€/%vol/hl + 
4,05€/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

EN 

30 

   EN 

 
 
 
 
 
 
 
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

------Distilled from fruit: 

2208 90 45 

-------Calvados 

2208 90 48 

-------Other 

2208 90 52 

------Other: 
-------Corn 

2208 90 54 

-------Tequila 

2208 90 56 

-------Other 

2208 90 69 

-----Other spirituous beverages 

---More than 2 litres: 

----Spirits (excluding liqueurs): 

2208 90 71 

-----Distilled from fruit 

2208 90 75 

-----Tequila 

2208 90 77 

-----Other 

2208 90 78 

----Other spirituous beverages 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

36 % min 
0,68€/%vol/hl + 
4,05€/hl 

36 % min 
0,68€/%vol/hl + 
4,05€/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

36 % min 
0,68€/%vol/hl + 
4,05€/hl 

36 % min 
0,68€/%vol/hl + 
4,05€/hl 

36 % min 
0,68€/%vol/hl + 
4,05€/hl 

36 % min 
0,68€/%vol/hl + 
4,05€/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

36 % min 
0,68€/%vol/hl 
+ 4,05€/hl 

0* 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

40 % min 0,75 
€/%vol/hl + 4,5 
€/hl 

40 % min 0,75 
€/%vol/hl + 4,5 
€/hl 

40 % min 0,75 
€/%vol/hl + 4,5 
€/hl 

40 % min 0,75 
€/%vol/hl + 4,5 
€/hl 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

--Undernatured  ethyl  alcohol  of  an  alcoholic 
strength  by  volume  of  less  than  80%  volume,  in 
containers holding: 

2208 90 91 

---2 litres or less 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

40 % min 0,75 
€/%vol/hl + 4,5 
€/hl 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

EN 

31 

   EN 

 
 
 
  
 
 
 
  
 
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
 
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

40 % min 0,75 
€/%vol/hl + 4,5 
€/hl 

40 % min 0,75 
€/%vol/hl + 
4,5 €/hl 

36 

36 

36 

50% Min 
9,6€/1000p 

50% Min 
9,6€/1000p 

50% Min 
9,6€/1000p 

50% Min 
9,6€/1000p 

50% Min 
9,6€/1000p 

50% Min 
9,6€/1000p 

30 
2.2 
2.2 

0 
0 
0 

0 

0 
0 
0 

20 
1.5 
1.5 

0 
0 
0 

0 

0 
0 
0 

10 
0.7 
0.7 

0 
0 
0 

0 

0 
0 
0 

0* 

0* 

0* 

0* 
0* 
0* 

0 
0 
0 

0 

0 
0 
0 

2208 90 99 

---More than 2 litres 

2402 

Cigars,  cheroots,  cigarillos  and  cigarettes,  of 
tobacco or of tobacco substitutes: 

2402 10 00 

2402 20 

-Cigars,  cheroots  and  cigarillos,  containing 
tobacco 
-Cigarettes containing tobacco: 

2402 90 00 

-Other 

2403 

2403 10 

2403 91 00 
2403 99 

2905 

2905 43 00 
2905 44 
2905 45 00 
3301 

substitues; 

Other  manufactured  tobacco  and  manufactured 
tobacco 
or 
"reconstituted"  tobacco;  tobacco  extracts  and 
essences: 
-Smoking  tobacco,  whether  or  not  containing 
tobacco substitutes in any proportion: 

"homogenized" 

-Other: 
--"Homogenized" or "reconstituted" tobacco 
--Other: 

Acyclic 
sulphonated, nitrated or nitrosated derivatives: 

alcohols 

their 

halogenated, 

and 

-Other polyhydric alcohols: 
--Mannitol 
--D-glucitol (sorbitol): 
--Glycerol 

Essential  oils  (terpeneless  or  not),  including 
concretes  and  absolutes;  resinoids;  extracted 
oleoresins; concentrates of essential oils in fats, in 
fixed  oils,  in  waxes  or  the  like,  obtained  by 
enfleurage or maceration; terpenic by products of 
the  deterpenation  of  essential  oils;  aqueous 
distillates and aqueous solutions of essential oils: 

3301 90 
3301 90 10 

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

3301 90 21 

3301 90 30 
3301 90 90 
3302 

--Extracted oleoresins 
--- Of liquorice and hops 

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

EN 

32 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

3302 10 

-Of a kind used in the food or drink industries 
--Of the type used in the drink industries: 
---Preparations  containing  all  flavouring  agents 
characterizing a beverage: 

3302 10 10 

----Of  an  actual  alcoholic  strength  by  volume 
exceeding 0.5% 

30% min 0.25 
€/%vol/hl + 
1.35 €/hl 

20% min 0.17 
€/%vol/hl + 1.05 
€/hl 

10% min 
0.08€/%vol/hl 
+ 0.53€/hl 

3302 10 21 

3302 10 29 
3501 

3501 10 
3501 10 10 

3501 10 50 

3501 10 90 
3501 90  
3501 90 90 

3505 
3505 10 
3505 10 10 

3505 10 90 
3505 20 
3505 20 10 

3505 20 30 

3505 20 50 

3505 20 90 

3809 

-----Containing  no  milkfats,  sucrose,  isoglucose, 
glucose,  or  starch  or  containing,  by  weight,  less 
than  1.5%  milkfat,  5%sucrose  or  isoglucose,  5% 
glucose or starch 

-----Other 

Casein,  caseinates  and  other  casein  derivates; 
casein glues: 
-Casein: 
--For the manufacture of regenerated textile fibres 

--For industrial uses other than the manufacture of 
foodstuffs or fodder 
--Other 
-Other: 
--Other 
Dextrins  and  other  modified  starches 
(for 
example,  pregelatinized  or  esterified  starches); 
glues  based  on  starches,  or  on  dextrins  or  other 
modified starches: 

-Dextrins and other modified starches: 
--Dextrins 
--Other modified starches: 
---Other 

less 

than  25%  of 

- Glues 
--Containing,  by  weight, 
starches or dextrins or other modified starches 
--Containing,  by  weight,  25%  or  more  but  less 
than  55%  of  starches  or  dextrins  or  other 
modified starches 
--Containing,  by  weight,  55%  or  more  but  less 
than  80%  of  starches  or  dextrins  or  other 
modified starches 
--Containing  by  weight  80%  or  more  of  starches 
or dextrins or other modified starches 

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

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

3809 10 

-With a basis of amylaceouos substances: 

EN 

33 

   EN 

 
 
 
 
 
 
 
  
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code 

Description 

Duties 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

 1.10. - 
31.12.2004  
(%) 

1.1.2005 - 
31.12.2005 
(%) 

1.1.2006 - 
31.12.2006 
(%) 

From 
1.1.2007 
onward 
(%) 

3809 10 10 

3809 10 30 

3809 10 50 

3809 10 90 

3823 

3824 
3824 60 

3824 60 11 
3824 60 19 

3824 60 91 
3824 60 99 

--Containing  by  weight  of  such  substances  less 
than 55% 
--Containing  by  weight  of  such  substances  55% 
or more but less than 70% 
--Containing  by  weight  of  such  substances  70% 
or more but less than 83% 
--Containing  by  weight  of  such  substances  83% 
or more 

Industrial  monocarboxylic  fatty  acids;  acid  oils 
from refining; industrial fatty alcohols 
Prepared  binders  for  foundry  moulds  or  cores; 
chemical  products  and  preparations  of 
the 
chemical  or  allied  industries  (including  those 
consisting  of  mixtures  of  natural  products),  not 
elsewhere specified or included; residual products 
of the chemical or allied industries, not elsewhere 
specified or included: 

-Sorbitol other than that of subheading 2905 44: 
--in aqueous solution: 
---Containing  2%  or  less  by  weight  of  D-
mannitol, calculated on the D-glucitol content 
---Other 
--Other: 
---Containing  2%  or  less  by  weight  of  D-
mannitol, calculated on the D-glucitol content 
---Other 

* to be confirmed early 2006 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

EN 

34 

   EN 

 
 
 
 
 
 
 
  
 
 
 
 
  
 
 
 
 
 
 
 
 
Duty free quotas of imports into the Community of goods originating in Bulgaria 

ANNEX III 

Order N° 

CN Code 

Description 

(1) 
09.5920 

09.5921 

(2) 

ex 0405 
0405 20 
0405 20 30 
ex 1704 

Code 

1704 90 
ex 1704 90 99  
(TARIC 
1704 90 99 90) 
ex 1806 
1806 10 
1806 10 90 

1806 20 

code 

Code 

ex 1806 20 80  
(TARIC 
1806 20 80 90) 
ex 1806 20 95 
(TARIC 
1806 20 95 90) 
Ex 1806 
ex 1806 90  
ex  1806  90  90 
Code 
(TARIC 
1806 90 90 19 and 
1806 90 90 99)  
Ex 1806 
1806  31  00  to  ex 
1806  90  90  (Taric 
code  1806  90  90 
11 and 1806 90 90 
91) 
ex 1901 

09.5922 

09.5923 

09.5463 

09.5924 

09.5925 

1901 90 99 
ex 1905 

09.5487 
09.5479 
09.5926 

1905 90 
1905 90 90 
2103 20 00 
2105 00 
ex 2106 
2106 90 
2106 90 98 

(3) 

Butter and other fats and oils derived from milk; dairy spreads: 
-Dairy spreads: 
--Of a fat content, by weight, of 60% or more but not exceeding 75%
Sugar  confectionery  (including  white  chocolate),  not  containing 
cocoa: 
-Other: 
-----Other ( products containing 70 % or more by weight of sucrose 
(including invert sugar expressed as sucrose)) 

Chocolate and other food preparations containing cocoa: 
-Cocoa powder, containing added sugar or other sweetening matter: 
--Containing  80%  or  more  by  weight  of  sucrose  (including  invert 
sugar expressed as sucrose) or isoglucose expressed as sucrose 
-Other preparations in block, slabs or bars weighing more than 2 kg 
or in liquid, paste, powder, granular or other bulk form in containers 
or immediate packings, of a content exceeding 2 kg: 
---Chocolate flavour coating (containing 70 % or more by weight of 
sucrose (including invert sugar expressed as sucrose)) 

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

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

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

Malt extract; food preparations of flour, meal, starch or malt extract, 
not containing cocoa or containing less than 40% by weight of cocoa 
calculated  on  a  totally  defatted  basis,  not  elsewhere  specified  or 
included; food preparations of goods of heading Nos 0401 to 0404, 
not containing cocoa or containing less than 5% by weight of cocoa 
calculated  on  a  totally  defatted  basis,  not  elsewhere  specified  or 
included: 
---Other 
Bread, pastry, cakes, biscuits and other bakers' wares, whether or not 
containing  cocoa;  communion  wafers,  empty  cachets  of  a  kind 
suitable  for  pharmaceutical  use,  sealing  wafers,  rice  paper  and 
similar products: 
-Other: 
----Other 
Tomato ketchup and other tomato sauces 
Ice cream and other edible ice, whether or not containing cocoa 
Food preparations not elsewhere specified or included: 
- Other: 
---Other 

Annual tariff 
quotas  
(tons) 

(4) 
200 

100 

Yearly 
increase 
from 2005 on 
(tons) 
(5) 
20 

10 

50 

5 

50 

704* 

5 

- 

100 

10 

200 

20 

2 600** 
116** 
500 

- 
- 
50 

EN 

35 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Order N° 

CN Code 

Description 

(1) 
09.5927 

(2) 

ex 2202 

09.5928 

09.5929 

09.5930 

2202 90 

2202 90 91 
2202 90 95 
2202 90 99 
ex 2905 

2905 43 00 
2905 44 

2905 44 11 

2905 44 19 

2905 44 91 

2905 44 99 
ex 3505 

3505 10 
3505 10 10 

3505 10 90 
ex 3505 

3505 20 
3505 20 10 

3505 20 30 

3505 20 50 

3505 20 90 

09.5931 

ex 3809 

09.5934 

3809 10 
3809 10 10 
3809 10 30 

3809 10 50 

3809 10 90 
ex 3824 

3824 60 

3824 60 11 

(3) 
Waters,  including  mineral  waters  and  aerated  waters,  containing 
added sugar or other sweetening matter or flavoured, and other non-
alcoholic  beverages,  not  including  fruit  or  vegetable  juices  of 
heading No 2009: 
-Other: 
 --Other,  containing  by  weight  of  fat  obtained  from  the  products  of 
heading Nos 0401 to 0404: 
---Less than 0.2% 
---0.2% or more but less than 2% 
---2% or more 
Acyclic  alcohols  and  their  halogenated,  sulphonated,  nitrated  or 
nitrosated derivatives: 
 -Other polyhydric alcohols: 
--Mannitol 
--D-glucitol (sorbitol): 
 ---In aqueous solution: 
----Containing 2% or less by weight of D-mannitol, calculated on the 
D-glucitol content 
----Other 
 ---Other: 
----Containing 2% or less by weight of D-mannitol, calcutated on the 
D-glucitol content 
----Other 
Dextrins and other modified starches (for example, pregelatinized or 
esterified starches); glues based on starches, or on dextrins or other 
modified starches: 
-Dextrins and other modified starches: 
--Dextrins 
 --Other modified starches: 
---Other 
Dextrins and other modified starches (for example, pregelatinized or 
esterified starches); glues based on starches, or on dextrins or other 
modified starches: 
-Glues: 
--Containing,  by  weight,  less  than  25%  of  starches  or  dextrins  or 
other modified starches 
--Containing, by weight, 25% or more but less than 55% of starches 
or dextrins or other modified starches 
--Containing, by weight, 55% or more but less than 80% of starches 
or dextrins or other modified starches 
--Containing by weight 80% or more of starches or dextrins or other 
modified starches 
Finishing  agents,  dye  carriers  to  accelerate  the  dyeing  or  fixing  of 
dyestuffs  and  other  products  and  preparations  (for  example, 
dressings and mordants), of a kind used in the textile, paper, leather 
or like industries, not elsewhere specified or included: 
-With a basis of amylaceouos substances: 
--Containing by weight of such substances less than 55% 
--Containing  by  weight  of  such  substances  55%  or  more  but  less 
than 70% 
--Containing  by  weight  of  such  substances  70%  or  more  but  less
than 83% 
--Containing by weight of such substances 83% or more 
Prepared  binders  for  foundry  moulds  or  cores;  chemical  products 
and preparations of the chemical or allied industries (including those 
consisting of mixtures of natural products), not elsewhere specified 
or  included;  residual  products  of  the  chemical  or  allied  industries, 
not elsewhere specified or included: 
-Sorbitol other than that of subheading 2905 44: 
 --in aqueous solution: 
---Containing 2% or less by weight of D-mannitol, calculated on the 
D-glucitol content 

Annual tariff 
quotas  
(tons) 

(4) 
2000 

Yearly 
increase 
from 2005 on 
(tons) 
(5) 
500 

100 

10 

2000 

500 

100 

10 

500 

50 

100 

10 

EN 

36 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Order N° 

CN Code 

Description 

(1) 

(2) 
3824 60 19 

3824 60 91 

3824 60 99 

(3) 

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

Annual tariff 
quotas  
(tons) 

(4) 

Yearly 
increase 
from 2005 on 
(tons) 
(5) 

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

EN 

37 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
ANNEX IV 

Tariff quotas of imports into Bulgaria of goods originating in the Community 

CN Code 

 Description 

 Quota from date 
of application - 
31.12.2004  
(tons) 

Quota  
1.1.2005 - 
31.12.2005 
(tons) 

Quota 
1.1.2006 - 
31.12.2006 
(tons) 

Duty 
within 
quota 
% 

 (1) 
0710 

(2)  
Vegetables (uncooked or cooked by steaming or 
boiling in water), frozen: 

0710 40 00 

-Sweet corn 

(3) 

500 

(4 ) 

550 

(5)  

(6) 

600 

0 

Other sugars, including chemically pure lactose, 
maltose, glucose and fructose, in solid form; 
sugar syrups not containing added flavouring or 
colouring matter; artificial honey, whether or 
not mixed with natural honey; caramel: 
- Chemically pure fructose 

 1702 
1702 50 

1702 90 10 

-- Chemically pure maltose 

1704 

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

1704 90 

-Other: 

1806 

Chocolate and other food preparations 
containing cocoa: 

45 

50 

- 

0 

900 

990 

1080  

0 

1806 10 

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

350 

385 

420 

250 

275 

300 

50 

55 

60 

0 

0 

0 

1000 

1100 

1200 

0 

1806 20 

ex 1806 
9090  
1902 

-Other preparations in block, slabs or bars 
weighing more than 2 kg or in liquid, paste, 
powder, granular or other bulk form in 
containers or immediate packings, of a content 
exceeding 2 kg: 
--Other, (containing 70 % or more by weight of 
sucrose (including invert sugar expressed as 
sucrose)) 
Pasta, whether or not cooked or stuffed (with 
meat or other substances) or otherwise prepared 
such as spaghetti, macaroni, noodles, lasagne, 
gnocchi, ravioli, cannelloni, couscous, whether 
or not prepared: 

-Uncooked pasta, not stuffed or otherwise 
prepared: 
--Containing eggs 
--Other: 

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

-Couscous 

1902 11 00 

1902 19 

1902 20 

1902 30 

1902 40 

EN 

38 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
2004 10 91 

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

300 

330 

CN Code 

 Description 

 (1) 
1904 90 
and 
1904 2010 

1905 
(excluding 
1905 90 
90) 
1905 90 90 

(2)  

-Other and 
- preparation of the Müsli type based on 
unroasted cereal flakes 

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

---- Other 

2004 

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

2005 

2005 20 

2005 20 10 

2008 
2008 11 10 

2103 

2103 10 00 

2104 

2201 
2201 10 
2202 

Other vegetables prepared or preserved 
otherwise than by vinegar or acetic acid, not 
frozen, other than products of heading 2006: 
-Potatoes: 

--In the form of flour, meal or flakes 

Fruit, nuts and other edible parts of plants, 
otherwise prepared or preserved, whether or not 
containing added sugar or other sweetening 
matter or spirit, not elsewhere specified or 
included: 
---Peanut butter 

Sauces and preparations therefore; mixed 
condiments and mixed seasonings; mustard 
flour and meal and prepared mustard: 

-Soya sauce 

Soups and broths and preparations therefore; 
homogenised composite food preparations: 

Waters, including natural or artificial mineral 
waters and aerated waters, not containing added 
sugar or other sweetening matter nor flavoured; 
ice and snow: 

-Mineral waters and aerated waters: 

Waters, including mineral waters and aerated 
waters, containing added sugar or other 
sweetening matter or flavoured, and other non-
alcoholic beverages, not including fruit or 
vegetable juices of heading No 2009: 

 Quota from date 
of application - 
31.12.2004  
(tons) 

Quota  
1.1.2005 - 
31.12.2005 
(tons) 

Quota 
1.1.2006 - 
31.12.2006 
(tons) 

Duty 
within 
quota 
% 

(3) 

150 

(4 ) 

165 

(5)  

- 

3000 

3300 

3600 

500 

550 

600 

- 

- 

- 

- 

780 

500 

550 

50 

55 

50 

650 

50 

55 

715 

200 

400 

4480 

4928 

5376 

0 

(6) 

0 

0 

0 

20 

10 

0 

0 

0 

0 

EN 

39 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
  
  
 
 
 
 
 
 
  
  
  
 
 
 
 
 
CN Code 

 Description 

 Quota from date 
of application - 
31.12.2004  
(tons) 

Quota  
1.1.2005 - 
31.12.2005 
(tons) 

Quota 
1.1.2006 - 
31.12.2006 
(tons) 

Duty 
within 
quota 
% 

 (1) 

(2)  

(3) 

(4 ) 

(5)  

(6) 

40 000hl 

40 000hl 

40 000hl 

12 

4000hl 

4000hl 

4000hl 

0 

2203 00 
2208 6011 

and 

2208 60 91 

Beer made from malt 
Vodka of an alcoholic strength by volume of 
45,4% vol or less in containers holding 
---2 litres or less 
and 
Vodka of an alcoholic strength by volume of 
more than 45,4% vol in containers holding 
---2 litres or less 

3302 

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

--Of the type used in the drink industries: 
---Preparations containing all flavouring agents 
characterizing a beverage: 

3302 10 10 

----Of an actual alcoholic strength by volume 
exceeding 0.5% 

100hl 

110hl 

120hl 

0 

EN 

40 

   EN 

 
 
 
 
 
 
 
  
  
  
 
  
  
  
  
 
  
  
  
  
 
LEGISLATIVE FINANCIAL STATEMENT 

This document is intended to accompany and complement the Explanatory Memorandum. As 
such,  when  completing  this  Legislative  Financial  Statement,  and  without  prejudice  to  its 
legibility,  an  attempt  should  be  made  to  avoid  repeating  information  contained  in  the 
Explanatory  Memorandum.  Before  filling  in  this  template,  please  refer  to  the  specific 
Guidelines that have been drafted to provide guidance and clarification for the items below.  

1. 

NAME OF THE PROPOSAL : 

COUNCIL DECISION 
on the position to be taken by the Community in the Association Council established 
by  the  Europe  Agreement  between  the  European  Communities  and  Bulgaria 
concerning  the  improvements  of  the  trade  arrangements  for  processed  agricultural 
products 

2. 

ABM / ABB FRAMEWORK 

Policy Area(s) concerned and associated Activity/Activities: 

Title 02 - Enterprise 

Title 05 Agriculture 

Title 14 Taxation and Customs Duties 

3. 

BUDGET LINES 

3.1. 

Budget  lines  (operational  lines  and  related  technical  and  administrative  assistance 
lines (ex- B..A lines)) including headings : 

Title  01  Own  resources,  Chapter  1.0  –  Article  100  –  Item  1000  and  Chapter  1.2 
Article 120 

Title  05  Agriculture  and  Rural  Development,  Chapter  0502  and  0503,  Items 
05020104, 05020505, 05030109 and 05030406 

3.2. 

Duration of the action and of the financial impact: 

1.10.2004 – 2007 (depending on the exact date of accession) 

EN 

41 

   EN 

 
 
3.3. 

Budgetary characteristics (add rows if necessary) : 

Budget 
line 

Type of expenditure 

New 

EFTA 
contribution 

Contributions 
from applicant 
countries 

Heading in 
financial 
perspective 

Comp/ 
Non-
comp 

Comp/ 
Non-
comp 

Diff14/ 
Non-
diff15 

Diff/ 
Non-
diff 

NO 

NO 

NO 

No  

YES/ 
NO 

YES/NO 

YES/NO 

No  

4. 

SUMMARY OF RESOURCES 

4.1. 

Financial Resources 

4.1.1.  Summary of commitment appropriations (CA) and payment appropriations (PA) 

EUR million (to 3 decimal places) 

Section 
no. 

Expenditure type 

2005 

2006 

n + 4 

Total 

n + 5 
and 
later 

12 
mont
h 
perio
d 

Curre
nt 
financ
ial 
year 
2004 

Operational expenditure16 

Commitment 
Appropriations (CA) 

8.1 

Payment 
Appropriations (PA) 

+1,3 
Mio 
€ 

+0,8
6 
Mio 
€ 

+ 1,3 
Mio 
€ 

+1,3 
Mio 
€ 

a 

b 

+3,46 
Mio € 

Export refunds in the Non Annex I Sector are paid on the basis of the incorporated basic products cereals, 
rice, eggs, milk and sugar. The lower expenditure in that sector derives from the fact, that the EU has not 
been  granting  export  refunds  for  goods  exported  to  Bulgaria  after  the  entering  into  force  of  the  Council 
Regulation  (EC)  No  1676/2004  of  24  September  2004  adopting  autonomous  and  transitional  measures 
concerning  the  importation  of  certain  processed  agricultural  products  originating  in  Bulgaria  and  the 
exportation  of  certain  processed  products  to  Bulgaria  (OJ  L  301,  28.9.2004).  The  draft  proposal  to  be 
adopted  by  the  Association  Council  will  replace  Reg.  1676/2004  and  does  not  have  any  other  financial 
impact than already reported in the financial statement to Reg. 1676/2004. 

14 
15 
16 

Differentiated appropriations 
Non-differentiated appropriations hereafter referred to as NDA 
Expenditure that does not fall under Chapter xx 01 of the Title xx concerned. 

EN 

42 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
Administrative expenditure within reference amount17 

Technical 
administrative 
assistance (NDA) 

& 

8.2.4 

c 

TTOOTTAALL  RREEFFEERREENNCCEE  AAMMOOUUNNTT  

Commitment 
Appropriations 

Payment 
Appropriations 

+1,3 
Mio 
€ 

+0,8
6 
Mio 
€ 

+ 1,3 
Mio 
€ 

+1,3 
Mio 
€ 

a+c 

b+c 

+3,46 
Mio € 

Administrative expenditure not included in reference amount18 

Human  resources  and 
associated  expenditure 
(NDA) 

costs, 
Administrative 
other 
human 
than 
resources  and  associated 
costs,  not 
in 
reference amount (NDA) 

included 

8.2.5 

d 

8.2.6 

e 

  Total indicative financial cost of intervention 

TOTAL  CA 
cost 
Resources 

of 

TOTAL  PA 
cost 
Resources 

of 

including 
Human 

including 
Human 

Co-financing details 

a+c
+d+
e 

b+c
+d+
e 

+1,3 
Mio 
€ 

+0,8
6 
Mio 
€ 

+ 1,3 
Mio 
€ 

+1,3 
Mio 
€ 

+3,46 
Mio € 

If  the  proposal  involves  co-financing  by  Member  States,  or  other  bodies  (please  specify 
which),  an  estimate  of  the  level  of  this  co-financing  should  be  indicated  in  the  table  below 
(additional  lines  may  be  added  if  different  bodies  are  foreseen  for  the  provision  of  the  co-
financing): 

17 
18 

Expenditure within article xx 01 04 of Title xx. 
Expenditure within chapter xx 01 other than articles xx 01 04 or xx 01 05. 

EN 

43 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
  
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
EUR million (to 3 decimal places) 

n + 1 

n + 2 

n + 3 

n + 4 

Year 
n 

n  +  5 
and 
later 

Total 

Co-financing body 

…………………… 

TOTAL CA including co-
financing 

f 

a+c
+d+
e+f 

4.1.2.  Compatibility with Financial Programming 

x 

Proposal is compatible with existing financial programming. 

(cid:133) 

(cid:133) 

Proposal  will  entail  reprogramming  of  the  relevant  heading  in  the  financial 
perspective. 

Proposal  may  require  application  of  the  provisions  of  the  Interinstitutional 
Agreement19 (i.e. flexibility instrument or revision of the financial perspective). 

4.1.3.  Financial impact on Revenue 

(cid:133) 

Proposal has no financial implications on revenue 

x 

Proposal has financial impact – the effect on revenue is as follows: 

NB:  All  details  and  observations  relating  to  the  method  of  calculating  the  effect  on 
revenue should be shown in a separate annex. 

The  calculation  of  expenditure  and  the  revenues  are  based  on  average  imports  and 
exports during 2000 – 2002. The loss of revenues through abolition of customs duties is 
ca. 0,19 Mio € (including collection costs). 

The export refunds are calculated on the basis of average refund rates.  

19 

See points 19 and 24 of the Interinstitutional agreement. 

EN 

44 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
Budget line 

Revenue 

EUR million (to one decimal place) 

Situation following action 

[200
5] 

[200
6] 

[n+3
] 

[n+4]  [n+5]

20

Prior to
action 
[Year 
n-1] 

[Yea
r 
2004
] 

Item 1000,  

a) Revenue in absolute terms 

0,1 

0,2 

0,2 

Article 120 

b) Change in revenue 

 ∆ 

0,1 

0,2 

0,2 

(Please specify each revenue budget line involved, adding the appropriate number 
of rows to the table if there is an effect on more than one budget line.) 

4.2. 

Human Resources FTE (including officials, temporary and external staff) – see detail 
under point 8.2.1. 

Annual requirements 

Year n 

n + 1 

n + 2 

n + 3 

n + 4 

n + 5 
and 
later 

Total 
number 
human resources 

of 

Once the proposal is adopted the cost for human resources is negligible since it only involves 
very limited managing and control effort on the part of the Commission Services. 

5. 

CHARACTERISTICS AND OBJECTIVES 

Details  of  the  context  of  the  proposal  are  required  in  the  Explanatory  Memorandum. 
This section of the Legislative Financial Statement should include the following specific 
complementary information: 

5.1. 

Need to be met in the short or long term 

Prepare Bulgaria for the accession to the EU and ensure a smooth transition period 
for  the  adoption  of  the  trade  mechanisms  acquis  in  the  sector  of  processed 
agricultural products. 

5.2. 

Value-added  of  Community  involvement  and  coherence  of  the  proposal  with  other 
financial instruments and possible synergy 

20 

Additional columns should be added if necessary i.e. if the duration of the action exceeds 6 years 

EN 

45 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
5.3. 

Objectives, expected  results and  related indicators of  the proposal in the context of 
the ABM framework 

5.4. 

Method of Implementation (indicative) 

Show below the method(s)21 chosen for the implementation of the action. 

ٱ 

Centralised Management 

ٱ 

ٱ 

Directly by the Commission 

Indirectly by delegation to: 

ٱExecutive Agencies 

ٱ 

x 

Bodies set up by the Communities as referred to in art. 185 of 
the Financial Regulation 

National  public-sector  bodies/bodies  with  public-service 
mission 

ٱ 

Shared or decentralised management 

ٱ  With Member states 

ٱ  With Third countries 

ٱ 

Joint management with international organisations (please specify) 

Relevant comments: 

Customs duties are own resources of the EU and they are imposed by the national authorities 
of the Member States. 

Export  refunds  are  financed  by  the  EAGGF  (FEOGA)  and  they  are  paid  out  by  national 
authorities (paying agencies in the Member states). 

MONITORING AND EVALUATION 

5.5. 

Monitoring system 

The  monitoring  systems  applied  by  DG  TAXUD  and  EAGGF  will  be  applied 
accordingly. 

5.6. 

Evaluation 

21 

If  more  than  one  method  is  indicated  please  provide  additional  details  in  the  "Relevant  comments" 
section of this point 

EN 

46 

   EN 

 
                                                 
5.6.1.  Ex-ante evaluation 

No specific ex-ante evaluation has been carried out since the amounts involved are 
not significant in the sense of Art 27 (4) FR. 

5.6.2.  Measures  taken  following  an  intermediate/ex-post  evaluation  (lessons  learned  from 

similar experiences in the past) 

Not applicable. 

5.6.3.  Terms and frequency of future evaluation 

No evaluation foreseen for the time being since the Decision will be redundant after 
accession of Bulgaria – possibly in 2007. 

6. 

Anti-fraud measures  

Due to the limited time frame of the proposal, the relatively small amounts involved and to the 
fact,  that  the  sector  of  Processed  Agricultural  Products  has  not  been  identified  as  a  sector, 
where committing fraud is very likely, the standard clearance account applies. 

EN 

47 

   EN 

 
7. 

DETAILS OF RESOURCES 

7.1. 

Objectives of the proposal in terms of their financial cost 

Year  
n 

Av
. 
co
st  No. 
outp
uts 

Commitment appropriations in EUR million (to 3 decimal places) 

Year 
n+1 

Year n+2 

Year 
n+3 

Year 
n+4 

Year n+5 
and later 

TOTAL 

No. 
outp
uts 

Tot
al 
cos
t 

No. 
outp
uts 

Tot
al 
cos
t 

Tot
al 
cos
t 

No. 
outp
uts 

No. 
outp
uts 

Tot
al 
cos
t 

Tot
al 
cos
t 

No. 
outp
uts 

No. 
outp
uts 

Tot
al 
cos
t 

Tot
al 
cos
t 

A 

Typ
e of 
outp
ut 

(Headings 
of 
Objectives, 
actions  and 
outputs 
should  be 
provided) 

OPERATIO
NAL 
OBJECTIV
E 
22……… 

No.1 

Action 
1…………
……. 

- Output 1 

- Output 2 

Action 
2…………
……. 

- Output 1 

Sub-total 
Objective 1 

OPERATIO
NAL 
OBJECTIV
No.2 
E 
1……… 

Action 
1…………
……. 

- Output 1 

Sub-total 
Objective 2 

OPERATIO
NAL 
OBJECTIV
E No.n 1 

Sub-total 
Objective n 

TOTAL 
COST 

22 

As described under Section 5.3 

EN 

48 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
7.2. 

Administrative Expenditure 

7.2.1.  Number and type of human resources 

Types of 
post 

Staff to be assigned to management of the action using existing and/or additional 
resources (number of posts/FTEs) 

Year n 

Year n+1 

Year n+2 

Year n+3 

Year n+4 

Year n+5 

A*/AD 

B*, 
C*/AST 

Officials 
or 
temporary 
staff23 
(XX 01 
01) 

Staff  financed24  by 
art. XX 01 02 

staff25 
Other 
financed  by  art.  XX 
01 04/05 

TOTAL 

7.2.2.  Description of tasks deriving from the action 

7.2.3.  Sources of human resources (statutory) 

(When more than one source is stated, please indicate the number of posts originating from 
each of the sources) 

(cid:133) 

(cid:133) 

(cid:133) 

(cid:133) 

(cid:133) 

Posts currently allocated to the management of the programme to be replaced 
or extended 

Posts pre-allocated within the APS/PDB exercise for year n 

Posts to be requested in the next APS/PDB procedure 

Posts  to  be  redeployed  using  existing  resources  within  the  managing  service 
(internal redeployment) 

Posts required for year n although not foreseen in the APS/PDB exercise of the 
year in question 

7.2.4.  Other  Administrative  expenditure  included  in  reference  amount  (XX  01  04/05  – 

Expenditure on administrative management) 

23 
24 
25 

Cost of which is NOT covered by the reference amount 
Cost of which is NOT covered by the reference amount 
Cost of which is included within the reference amount 

EN 

49 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
Budget line 

(number and heading) 

EUR million (to 3 decimal places) 

Year 
n 

Year 
n+1 

Year 
n+2 

Year 
n+3 

Year 
n+4 

Year 
n+5  

and 
later 

TOTAL 

Technical 

1 
and 
assistance (including related staff costs) 

administrative 

Executive agencies26 

Other 

technical 

and 

administrative 

assistance 

- intra muros 

- extra muros 

Total  Technical  and  administrative 
assistance 

7.2.5.  Financial cost of human resources and associated costs not included in the reference 

amount 

Type of human resources 

Year n 

Year n+1  Year n+2  Year n+3  Year n+4 

Year n+5 

and later 

EUR million (to 3 decimal places) 

Officials and temporary staff (XX 01 
01) 

Staff  financed  by  Art  XX  01  02 
(auxiliary, END, contract staff, etc.) 

(specify budget line) 

Total cost of Human Resources 
and associated costs (NOT in 
reference amount) 

26 

Reference should be made to the specific legislative financial statement for the Executive Agency(ies) 
concerned. 

EN 

50 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
Calculation– Officials and Temporary agents 
Reference should be made to Point 8.2.1, if applicable 

Calculation– Staff financed under art. XX 01 02 
Reference should be made to Point 8.2.1, if applicable 

8.2.6 Other administrative expenditure not included in reference amount 

EUR million (to 3 decimal places) 

Year 
n 

Year 
n+1 

Year 
n+2 

Year 
n+3 

Year 
n+4 

Year 
n+5 

and 
later 

TOTAL 

XX 01 02 11 01 – Missions 

XX 01 02 11 02 – Meetings & Conferences 

XX 01 02 11 03 – Committees27  

XX 01 02 11 04 – Studies & consultations 

XX 01 02 11 05 - Information systems 

2 Total Other Management Expenditure 

(XX 01 02 11) 

3 

Other 

expenditure 

administrative 
including reference to budget line)  

nature 

of 

an 
(specify 

Total Administrative expenditure, other 
than human resources and associated 
costs (NOT included in reference 
amount) 

Calculation - Other administrative expenditure not included in reference amount 

27 

Specify the type of committee and the group to which it belongs. 

EN 

51 

   EN