Proposal for a Council Regulation applying a scheme of generalised tariff preferences for the period from 1 January 2009 to 31 December 2011 and amending Regulations (EC) No 552/97, No 1933/2006 and Commission Regulations (EC) No 964/2007 and No 1100/2006 {SEC(2007) 1726} {SEC(2007) 1727}
Date: 2007-12-21
Institutions: European Commission
Subjects: CCT duties, common commercial policy, developing countries, development aid, generalised preferences, sustainable development

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 21.12.2007 
COM(2007) 857 final 

2007/0289 (CNS) 

Proposal for a 

COUNCIL REGULATION 

applying a scheme of generalised tariff preferences for the period from 1 January 2009 
to 31 December 2011 and amending Regulations (EC) No 552/97, No 1933/2006 and 
Commission Regulations (EC) No 964/2007 and No 1100/2006 

(presented by the Commission) 

{SEC(2007) 1726} 
{SEC(2007) 1727} 

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EXPLANATORY MEMORANDUM 

1. 

Context 

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

In  July  2004,  the  Commission  adopted  guidelines  on  the  role  of  the  GSP  for  the  ten-year 
period 2006 to 20151. These guidelines established the main objectives of the GSP until 2015 
and the instruments to be used to achieve them.  

The  July  2004  guidelines  introduced  a  number  of  new  objectives  which  implied  substantial 
changes  of  the  GSP  scheme,  such  as  targeting  preferences  on  countries  that  most  need  it, 
enlarging  the  product  coverage  of  the  GSP  to  products  of  interest  for  developing  countries, 
making  the  graduation  system  more  transparent  and  stable  and  introducing  a  new  special 
incentive scheme to encourage sustainable development and good governance.  

The guidelines are put into operation in  the form  of  multi-annual implementing regulations, 
the  first  of  which  was  GSP  Regulation  No  980/20052,  which  entered  into  force  on  the  1 
January 2006 and will expire on 31 December 2008.  

The subsequent GSP Regulation, which will enable the continuation of the GSP scheme in the 
years 2009-2011, shall enter into force on 1 January 2009. In order to assure predictability of 
the  GSP  scheme,  as  called  for  by  the  users  of  the  scheme,  the  GSP  Regulation  shall  be 
published well in advance to its entry into force.  

The  GSP  implementing  Regulations  also  cover  provisions  referring  to  the  special  incentive 
arrangement to encourage sustainable development and good governance (the GSP+) and the 
special arrangement for least developed countries (EBA). The eligibility for GSP+ is updated 
regularly  for  each  GSP  implementing  Regulation.  The  list  of  GSP+  beneficiaries  for  this 
scheme applying in the years 2009-2011 shall be adopted only in December 2008 to allow for 
maximum  time  for  potential  beneficiaries  to  comply  with  eligibility  criteria.  The  EBA 
arrangement is unlimited in time, in accordance with the provisions of Article 30 of the GSP 
Regulation. 

The  July  2004  guidelines  have  been  established  in  order  to  satisfy  the  demand  for  greater 
stability and transparency of the EU GSP scheme, expressed by the users of the scheme. They 
are binding on the objectives of the GSP schemes until 2015. 

The  provisions  contained  in  the  present  proposal  remain  strictly  within  the  remits  of  the 
guidelines.  

1 
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COM(2004) 461 final. 
OJ L 169 of 30.6.2005, p. 1.  

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2. 

Explanation of the provisions  

In  order  to  assure  stability  of  the  GSP  scheme,  the  basic  elements  of  the  GSP  scheme  are 
settled until 2015, as laid down in the GSP mandatory guidelines for 2006-2015. Taking into 
account  that  the  concept  of  the  GSP  has  thus  recently  been  updated  and  substantially 
redefined  as  from  January  2006  to  take  into  account  the  development  needs  and  WTO 
requirements,  the  basic  provisions  of  the  proposed  GSP  Regulation  remain  unchanged  but 
have been reviewed to ease the reading of the GSP Regulation and to facilitate the application 
of the scheme. 

Furthermore, as new solutions for the GSP scheme, envisaged by the guidelines 2006-2015, 
have  become  operational  only  in  January  2006  (partially  in  July  2005  in  case  of  the  GSP+ 
arrangement) and the year 2006 was the first year of application of the new elements of the 
GSP, it would be too early to analyse the scope for potential further modification, on the basis 
of experience gained during only one year of application. Pursuing further substantial changes 
at this stage could also be to the detriment of the guidelines' objective to assure stability and 
transparency of the scheme. 

Additionally,  most  recent  statistics  show  that  the  concept  of  the  GSP  introduced  in  2006 
works  well  in  practice  and  can  be  continued,  as  the  value  of  preferential  imports  under  the 
GSP  scheme  increased  by  10%  over  2005.  The  GSP  proved  to  be  efficent  in  promoting 
exports  to  the  EU  from  countries  that  most  need  it,  as  GSP  imports  from  least  developed 
countries and the GSP+ beneficiaries increased in 2006 respectively by 35% and 15%. Also 
these countries' utilisation rates of the schemes have risen.  

Consequently the substance of the scheme remains unchanged. The modifications introduced 
are resulting from the regular implementation of the scheme, like the review of the graduation 
system or the assessment of the countries' eligibility for the scheme and its sub-arrangements. 
They concentrate on the regular update of the wording of the GSP Regulation. Modifications 
are  therefore  introduced  to  Annex  I  (graduation)  and,  as  a  result  of  the  provisions  of  the 
currently applied GSP Regulation, to Art. 8 where beneficiary states interested to benefit from 
the  GSP+  scheme  are  expected  to  fulfil,  after  a  3  year  transitional  period,  the  criterion  of 
ratification and implementation of all Conventions listed in Annex III. In Art.19 the period for 
the  Council  to  adopt  a  GSP  withdrawal  Regulation  is  extended.  Further  in  Art.11,  it  is 
envisaged to extend the tariff quota for products of subheading 1701 11 10 (raw cane sugar 
for  refining)  as  opened  under  the  EBA  arrangement  of  marketing  year  2008/2009  for  three 
months until 30 September 2009 with a pro rate increase of its volume. This step is necessary 
to ensure coherence of the treatment of sugar under EBA with the reformed Common Market 
Organisation  for  sugar  as  well  as  the  market  access  provisions  for  sugar  in  the  future 
Economic  Partnership  Agreements  with  ACP  countries,  which  also  comprise  EBA 
beneficiaries. 

3. 

Consultation of interested parties 

Interest  groups  have  expressed  their  views  and  made  their  own  observations  and 
recommendations  on  the  future  of  the  GSP.  The  Council  supported  the  Commission's 
approach  to  the  technical  review  of  the  GSP  Regulation.  A  civil  society  dialogue  was 
conducted  in  May  2007  at  which  trade  unions  and  various  professional  associations  have 
expressed their views. Beneficiary countries of the GSP have been active in bringing forward 
their views. Overall, the main concerns brought forward related to ensuring the predictability 
of the system. 

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4. 

Budgetary implications 

The proposed Regulation does not incur costs charged to the EC budget. Its application does, 
however,  entail  loss  of  customs  revenue.  Based  on  the  2005  figures,  the  annual  loss  of 
customs revenue (total loss of income minus the cost of the de-graduation) resulting from the 
application  of  the  GSP  Regulation  was  estimated  to  be  EUR  3.6  billion.  As  a  result  of  the 
application  of  the  graduation  mechanism  under  the  proposed  Regulation,  the  annual  loss  of 
customs revenue is estimated to be EUR 3.4 billion. 

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2007/0289 (CNS) 

Proposal for a 

COUNCIL REGULATION 

applying a scheme of generalised tariff preferences for the period from 1 January 2009 
to 31 December 2011 and amending Regulations (EC) No 552/97, No 1933/2006 and 
Commission Regulations (EC) No 964/2007 and No 1100/2006 

THE COUNCIL OF THE EUROPEAN UNION, 

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

Having regard to the proposal from the Commission3, 

Having regard to the opinion of the European Parliament4, 

Whereas: 

(1) 

(2) 

(3) 

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

The  Community’s  common  commercial  policy  is  to  be  consistent  with  and  to 
consolidate  the  objectives  of  development  policy,  in  particular  the  eradication  of 
poverty  and  the  promotion  of  sustainable  development  and  good  governance  in  the 
developing  countries.  It  is  to  comply  with  the  WTO  requirements,  and  in  particular 
with  the  GATT  ‘enabling  clause’  of  1979 according  to  which  WTO  Members  may 
accord differential and more favourable treatment to developing countries.  

The  Communication  of  7 July  2004  from  the  Commission  to  the  Council,  the 
European  Parliament  and  the  European  Economic  and  Social  Committee,  entitled 
‘Developing  countries,  international  trade  and  sustainable  development:  the  function 
of the Community’s generalised system of preferences (GSP) for the ten-year period 
from  2006  to  20155,  sets  out  the  guidelines  for  the  application  of  the  scheme  of 
generalised tariff preferences for the period 2006 to 2015. 

(4) 

Regulation (EC) No 980/2005 of 27 June 20056 implements the scheme of generalised 
tariff preferences until 31 December 2008. Thereafter, the scheme should continue to 
apply until 31 December 2011, in accordance with the guidelines. 

3 
4 
5 
6 

OJ C […], […], p. […]. 
OJ C […], […], p. […]. 
COM(2004) 461 final. 
OJ L 169, 30.6.2005, p. 1. Regulation as last amended by Commission Regulation (EC) No 606/2007 
(OJ L 141, 2.6.2007, p. 4). 

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(5) 

(6) 

(7) 

(8) 

(9) 

The scheme of generalised tariff preferences (hereinafter referred to as ‘the scheme’) 
should consist of a general arrangement, granted to all of the beneficiary countries and 
territories,  and  two  special  arrangements  taking  account  of  the  various  development 
needs of countries in similar economic situations. 

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

The special incentive arrangement for sustainable development and good governance 
is  based  on  the  integral  concept  of  sustainable  development,  as  recognised  by 
international  conventions  and  instruments  such  as  the  1986  UN  Declaration  on  the 
Right  to  Development,  the  1992  Rio  Declaration  on  Environment  and  Development, 
the  1998  ILO  Declaration  on  Fundamental  Principles  and  Rights  at  Work,  the  2000 
UN  Millennium  Declaration,  and  the  2002  Johannesburg  Declaration  on  Sustainable 
Development.  

Consequently,  additional  tariff  preferences  should  be  granted  to  those  developing 
countries  which,  due  to  a  lack  of  diversification  and  insufficient  integration  into  the 
international  trading  system,  are  vulnerable  while  assuming  the  special  burdens  and 
responsibilities  due  to  the  ratification  and  effective  implementation  of  core 
international  conventions  on  human  and  labour  rights,  environmental  protection  and 
good governance.  

These  preferences  should  be  designed  to  promote  further  economic  growth  and, 
thereby,  to  respond  positively  to  the  need  for  sustainable  development.  Under  this 
arrangement, the ad valorem tariffs should therefore be suspended for the beneficiary 
countries  concerned,  as  well  as  the  specific  duties  (unless  combined  with  an  ad 
valorem duty). 

(10)  Developing  countries  which  fulfil  the  criteria  for  being  eligible  for  the  special 
incentive  arrangement  for  sustainable  development  and  good  governance  should  be 
able  to  benefit  from  the  additional  tariff  preferences  if,  upon  their  application,  the 
Commission confirms their qualification by 15 December 2008. The countries which 
already  benefit  from  the  special  arrangement  for  sustainable  development  and  good 
governance should renew their applications.  

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

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

(13)  Due to administrative reasons, the tariff quota for products of subheading 1701 11 10 
as  opened  under  the  special  arrangement  for the  least  developed  countries  should  be 
extended until 30 September 2009 with a proportional increase of its volume. 

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(14)  For  the  general  arrangement,  there  should  be  continued  differentiation  of  the 
preferences between ‘non-sensitive’ products and ‘sensitive’ products, to take account 
of the situation of the sectors manufacturing the same products in the Community. 

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

(16)  Such a tariff reduction should be sufficiently attractive, in order to motivate traders to 
make  use  of  the  opportunities  offered  by  the  scheme.  Therefore,  as  far  as  the  ad 
valorem  duties  are  concerned,  the  general  reduction  should  be  by  a  flat  rate  of  3,5 
percentage points from the ‘most favoured nation’ (MFN) duty-rate, while such duties 
for  textiles  and  textile  goods  should  be  reduced  by  20 %.  Specific  duties  should  be 
reduced by 30 %. Where a minimum duty is specified, that minimum duty should not 
apply. 

(17)  Where  the  preferential  duty-rates,  calculated  in  accordance  with  Regulation  (EC) 
No 980/2005, provide for a higher tariff reduction, such rates should continue to apply. 

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

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

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

(21)  The rules of origin concerning the definition of the concept of originating products, the 
procedures and the methods of administrative cooperation related thereto, laid down in 
Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for 
the  implementation  of  Council  Regulation  (EEC)  No 2913/92  establishing  the 
Community Customs Code7, should apply to the tariff preferences provided for by this 
Regulation,  in  order  to  ensure  that  the  benefit  of  this  scheme  goes  only  to  those 
beneficiary countries which the scheme is intended to benefit. 

(22)  The  reasons  for  temporary  withdrawal  should  include  serious  and  systematic 
violations of the principles laid down in certain international conventions concerning 
core human rights and labour rights or related to the environment or good governance, 

7 

OJ  L 253,  11.10.1993,  p. 1.  Regulation  as  last  amended  by  Regulation  (EC)  No 214/2007  (OJ  L  62, 
1.3.2007, p. 6). 

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so as to promote the objectives of those conventions and to ensure that no beneficiary 
country receives unfair advantage through continuous violation of those conventions. 

(23)  Due to the political situation in Myanmar and in Belarus, the temporary withdrawal of 
all  tariff  preferences  in  respect  of  imports  of  products  originating  in  Myanmar  or 
Belarus should be maintained. 

(24)  Where  necessary,  references  in  other  Community  legislation  should  be  updated  to 
refer to the current GSP Regulation. Council Regulations (EC) No 552/97 of 24 March 
1997 temporarily withdrawing access to generalized tariff preferences from the Union 
of Myanmar8, No 1933/2006 of 21 December 2006 temporarily withdrawing access to 
the  generalised  tariff  preferences  from  the  Republic  of  Belarus9  and  Commission 
Regulations (EC) No 964/2007 of 14 August 2007 laying down detailed rules for the 
opening  and  administration  of  the  tariff  quotas  for  rice  originating  in  the  least 
developed  countries  for  the  marketing  years  2007/2008  and  2008/200910  and 
No 1100/2006 of 17 July 2006 laying down, for the marketing years 2006/07, 2007/08 
and 2008/09, detailed rules for the opening and administration of tariff quotas for raw 
cane-sugar  for  refining,  originating  in  least  developed  countries,  as  well  as  detailed 
rules applying to the importation of products of tariff heading 1701 originating in least 
developed countries11 should therefore be amended accordingly. 

(25)  The measures necessary for the implementation of this Regulation should be adopted 
in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the 
procedures for the exercise of implementing powers conferred on the Commission12, 

HAS ADOPTED THIS REGULATION: 

CHAPTER I 

GENERAL PROVISIONS 

Article 1 

1. 

2. 

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10 
11 
12 

The Community scheme of generalised  tariff preferences (hereinafter referred to as 
‘the scheme’) shall apply in accordance with this Regulation. 

This Regulation provides for the following tariff preferences: 

(a) 

a general arrangement, 

(b) 

a  special  incentive  arrangement  for  sustainable  development  and  good 
governance, and 

OJ L 85, 27.3.1997, p. 8. 
OJ L 405, 30.12.2006, p. 35. 
OJ L 213, 15.8.2007, p. 26. 
OJ L 196, 18.7.2006, p. 3. 
OJ  L 184,  17.7.1999,  p. 23.  Decision  as  amended  by  Council  Decision  2006/512/EC  (OJ  L 200, 
22.7.2006, p. 11). 

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(c) 

a special arrangement for the least-developed countries. 

Article 2  

For the purposes of this Regulation: 

(a) 

(b) 

‘Common Customs Tariff duties’ means the duties specified in Part Two of Annex I 
to  Council  Regulation  (EEC)  No 2658/8713,  except  those  duties  set  up  within  the 
framework of tariff quotas; 

‘section’ means any of the sections of the Common Customs Tariff as laid down by 
Regulation (EEC) No 2658/87. For the purposes of this Regulation only, Section XI 
shall  be  treated  as  being  made  up  of  two  separate  sections,  with  Section XI(a) 
comprising  Chapters  50-60  of  the  Common  Customs  Tariff,  and  Section XI(b) 
comprising Chapters 61-63 of the Common Customs Tariff; 

(c) 

‘beneficiary countries and territories’ means countries and territories listed in Annex 
I. 

Article 3 

1. 

2. 

3. 

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

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

The  Commission  shall  notify  a  beneficiary  country  of  its  removal  from  the  list  of 
beneficiary countries. 

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

Article 4 

1. 

The  tariff  preferences  provided  shall  apply  to  imports  of  products  included  in  the 
arrangement enjoyed by the beneficiary country in which they originate. 

Article 5 

13 

OJ L 256, 7.9.1987, p. 1. 

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2. 

3. 

1. 

2. 

3. 

4. 

5. 

6. 

7. 

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

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

CHAPTER II 

ARRANGEMENTS AND TARIFF PREFERENCES 

SECTION I 

General arrangement 

Article 6 

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

Common  Customs  Tariff  ad  valorem  duties  on  products  listed  in  Annex II  as 
sensitive  products  shall  be  reduced  by  3,5  percentage  points.  For  products  of 
Sections XI(a) and XI(b), this reduction shall be 20 %. 

Where preferential duty-rates, calculated in accordance with Article 7 of Regulation 
(EC) No 980/2005, on the Common Customs Tariff ad valorem duties applicable on 
the day before the entry into force of this Regulation, provide for a tariff reduction, 
for  the  products  referred  to  in  paragraph 2  of  this  Article,  of  more  than  3,5 
percentage points, those preferential duty-rates shall apply. 

Common Customs Tariff specific duties, other than minimum or maximum duties, on 
products listed in Annex II as sensitive products shall be reduced by 30 %. 

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

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

The tariff preferences referred to in paragraphs 1 to 4 shall not apply to products of 
sections  in  respect  of  which  those  tariff  preferences  have  been  removed,  for  the 

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country of origin concerned, in accordance with Article 13 and Article 20(8) as listed 
in column C of Annex I. 

SECTION 2 

Special incentive arrangement for sustainable development and good 
governance 

Article 7 

1. 

2. 

3. 

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

Common Customs Tariff specific duties on products referred to in paragraph 1 shall 
be  suspended  entirely,  except  for  products  for  which  the  Common  Customs  Tariff 
duties include ad valorem duties. For products of CN code 1704 10 90, the specific 
duty shall be limited to 16 % of the customs value. 

For  a  beneficiary  country,  the  special  incentive  arrangement  for  sustainable 
development  and  good  governance  shall  not  include  products  of  the  sections  for 
which,  according  to  column C  of  Annex  I,  these  tariff  preferences  have  been 
withdrawn. 

Article 8 

1. 

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

(a) 

has ratified and effectively implemented all the conventions listed in Annex III,  

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

(c) 

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

2. 

For the purposes of this Section a vulnerable country means a country: 

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

(b)  of which the GSP-covered imports into the Community represent less than 1 % 

in value of the total GSP-covered imports into the Community. 

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3. 

1. 

2. 

3. 

1. 

2. 

3. 

The data to be used are those available on 1 September 2007, as an annual average 
over three consecutive years. 

The  Commission  shall  keep  under  review  the  status  of  ratification  and  effective 
implementation of the conventions listed in Annex III. Before the end of the period 
of application of this Regulation and in time for discussion on the next Regulation, 
the Commission shall present, to the Council, a report on the status of ratification of 
such conventions, including recommendations by monitoring bodies. 

Article 9 

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

(a) 

(b) 

a country or territory listed in Annex I must have made a request to that effect 
by 31 October 2008, and 

an  examination  of  the  request  must  show  that  the  requesting  country  or 
territory fulfils the conditions laid down in Article 8(1) and (2). 

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

Those  countries  which  were  granted  the  special  incentive  arrangement  for 
sustainable  development  and  good  governance  under  the  provisions  of  Regulation 
(EC) No 980/2005 shall also submit a request, in accordance with paragraphs 1 and 
2, by 31 October 2008. 

Article 10 

The Commission shall examine the request accompanied by the information referred 
to in Article 9(2). When examining the request the Commission shall take account of 
the findings of the relevant international organisations and agencies. It may ask the 
requesting  country  any  questions  which  it  considers  relevant,  and  may  verify  the 
information received with the requesting country or with any other relevant sources. 

After having examined the request the Commission shall decide in accordance with 
the procedure referred to in Article 27(4) whether to grant a  requesting country the 
special incentive arrangement for sustainable development and good governance 

The Commission shall notify a requesting country of a decision taken in accordance 
with  paragraph 2.  Where  a  country  is  granted  the  special  incentive  arrangement,  it 
shall  be  informed  of  the  date  on  which  that  decision  enters  into  force.  The 
Commission shall, by 15 December 2008, publish a notice in the Official Journal of 

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4. 

5. 

1. 

2. 

3. 

4. 

5. 

6. 

the  European  Union,  listing  the  countries  benefiting  from  the  special  incentive 
arrangement for sustainable development and good governance. 

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

The Commission shall conduct all relations with a requesting country concerning the 
request  in  close  coordination  with  the  Committee  acting  in  accordance  with  the 
procedure referred to in Article 27(4). 

SECTION 3 

Special arrangement for the least-developed countries 

Article 11 

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

The Common Customs Tariff duties on the products of tariff heading 1006 shall be 
reduced  by  80 %  until  31 August  2009,  and  suspended  entirely  with  effect  from 
1 September 2009. 

The Common Customs Tariff duties on the products of tariff heading 1701 shall be 
reduced by 80 % until 30 September 2009, and suspended entirely with effect from 
1 October 2009. 

Until  Common  Customs  Tariff  duties  on  the  products  of  tariff  headings  1006  and 
1701  are  entirely  suspended  in  accordance  with  paragraphs  2  and  3,  a  global  tariff 
quota  at  zero  duty  shall  be  opened  for  every  marketing  year  for  products  of  tariff 
heading  1006  and  subheading  1701  11  10  respectively,  originating  in  the  countries 
benefiting  from  this  special  arrangement.  The  tariff  quotas  for  the  marketing  year 
2008/2009  shall  be  equal  to  6  694  tonnes,  husked  rice  equivalent,  for  products  of 
tariff  heading  1006  and  197  335  tonnes,  white  sugar  equivalent,  for  products  of 
subheading 1701 11 10. 

The Commission shall adopt detailed rules governing the opening and administration 
of  the  tariff  quota  referred  to  in  paragraph  4,  in  accordance  with  the  procedure 
referred  to  in  Article  27(4).  In  opening  and  administrating  these  quotas,  the 
Commission  shall  be  assisted  by  the  management  committees  for  the  relevant 
common market organisations. 

When  a  country  is  excluded  by  the  United  Nations  from  the  list  of  the  least-
developed  countries,  it  shall  be  withdrawn  from  the  list  of  the  beneficiaries  of  this 
arrangement. The removal of a country from the arrangement and the establishment 
of a transitional period of at least three years shall be decided by the Commission, in 
accordance with the procedure referred to in Article 27(4). 

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Article 12 

Article 11(3) and provisions of Article 11(4) referring to products of tariff subheading 1701 
11  10  shall  not  apply  to  products  originating  in  countries  benefiting  from  the  preferences 
referred to in this section and released for free circulation in the French overseas departments. 

SECTION 4 

Common provisions 

Article 13  

1. 

2. 

3. 

4. 

5. 

1. 

2. 

3. 

The tariff preferences referred to in Articles 6 and 7 shall be removed, in respect of 
products originating in a beneficiary country of a section, when the average value of 
Community imports from that country of products included in the section concerned 
and covered by the arrangement enjoyed by that country exceeds 15% of the value of 
Community  imports  of  the  same  products  from  all  beneficiary  countries  and 
territories over three consecutive years, on the basis of the most recent data available 
on 1 September 2007. For each of the Sections XI(a) and XI(b), the threshold shall 
be 12,5 %. 

The  sections  removed  in  accordance  with  paragraph 1  are  listed  in  column C  of 
Annex I. The sections thus removed shall remain so for the period of application of 
this Regulation. 

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

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

The  statistical  source  to  be  used  for  the  purpose  of  this  Article  shall  be  Eurostat's 
external trade statistics. 

Article 14 

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

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

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

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CHAPTER III 

TEMPORARY WITHDRAWAL AND SAFEGUARD PROVISIONS 

SECTION 1 

Temporary withdrawal 

Article 15 

1. 

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

(a) 

the  serious  and  systematic  violation  of  the  principles  laid  down  in  the 
conventions listed in Part A of Annex III, on the basis of the conclusions of the 
relevant monitoring bodies; 

(b) 

the export of goods made by prison labour; 

(c) 

(d) 

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

serious and systematic unfair trading practices which have an adverse effect on 
the Community industry and which have not been addressed by the beneficiary 
country.  For  those  unfair  trading  practices  which  are  prohibited  or  actionable 
under the WTO Agreements, the application of this Article shall be based on a 
previous determination to that effect by the competent WTO body; 

(e) 

the  serious  and  systematic  infringement  of  the  objectives  of  regional  fishery 
organisations  or  arrangements  of  which  the  Community  is  a  member 
concerning the conservation and management of fishery resources. 

2. 

Without  prejudice  to  paragraph 1,  the  special  incentive  arrangement  referred  to  in 
Section 2 of Chapter II may be withdrawn temporarily, in respect of all or of certain 
products  included  in  this  arrangement  and  originating  in  a  beneficiary  country,  in 
particular if the national legislation no longer incorporates those conventions referred 
to in Annex III which have been ratified in fulfilment of the requirements of Article 
8(1) and (2) or if that legislation is not effectively implemented. 

3. 

The preferential arrangements provided for in this Regulation shall not be withdrawn 
pursuant to paragraph 1(d) in respect of products which are subject to anti-dumping 

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or  countervailing  measures  under  Regulations  (EC)  No 384/9614  or  (EC) 
No 2026/9715, for the reasons which justify those measures. 

Article 16 

1. 

The  preferential  arrangements  provided  for  in  this  Regulation  may  be  withdrawn 
temporarily,  in  respect  of  all  or  of  certain  products  originating  in  a  beneficiary 
country, in cases of fraud, irregularities or the systematic failure to comply with or to 
ensure compliance with the rules concerning the origin of the products and with the 
procedures related thereto, or the failure to provide the administrative cooperation as 
required  for  the  implementation  and  policing  of  the  arrangements  referred  to  in 
Article 1(2). 

2. 

The administrative cooperation referred to in paragraph 1 requires, inter alia, that a 
beneficiary country: 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

communicate to the Commission and update the information necessary for the 
implementation of the rules of origin and the policing thereof; 

assist the Community by carrying out, at the request of the customs authorities 
of  the  Member States, subsequent  verification of the origin of the goods, and 
communicate its results in time; 

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

carry  out  or  arrange  for  appropriate  inquiries  to  identify  and  prevent 
contravention of the rules of origin; 

comply  with  or  ensure  compliance  with  the  rules  of  origin  in  respect  of 
regional  cumulation,  within  the  meaning  of  Regulation  (EEC)  No 2454/93,  if 
the country benefits therefrom; 

assist  the  Community  in  the  verification  of  conduct  where  there  is  the 
presumption of origin-related fraud. The existence of fraud may be presumed 
where  imports  of  products  under  the  preferential  arrangements  granted  under 
this Regulation massively exceed the usual levels of the beneficiary country’s 
exports. 

3. 

The  Commission  may  suspend  the  preferential  arrangements  provided  for  in  this 
Regulation,  in  respect  of  all  or  of  certain  products  originating  in  a  beneficiary 
country,  where  it  considers  that  there  is  sufficient  evidence  that  temporary 

14 
15 

OJ L 340, 23.12.2005, p. 17. 
OJ L 77, 13.3.2004, p. 12. 

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16 

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withdrawal  would  be  justified  for  the  reasons  referred  to  in  paragraphs 1  and 2, 
provided that it has first: 

(a) 

informed the Committee, 

(b) 

(c) 

called  on  the  Member  States  to  take  such  precautionary  measures  as  are 
necessary,  in  order  to  safeguard  the  Community’s  financial  interests  and/or 
secure compliance by the beneficiary country with its obligations, and 

published  a  notice  in  the  Official  Journal  of  the  European  Union  stating  that 
there are grounds for reasonable doubt about the application of the preferential 
arrangements  and/or  compliance  by 
its 
obligations,  which  may  call  into  question  its  right  to  continue  to  enjoy  the 
benefits granted by this Regulation. 

the  beneficiary  country  with 

The  Commission  shall  inform  the  beneficiary  country  concerned  of  any  decision 
taken  in  accordance  with  this  paragraph,  before  it  becomes  effective.  The 
Commission shall also notify the Committee thereof. 

Any Member State may refer a decision taken in accordance with paragraph 3 to the 
Council within one month’s time. The Council, acting by a qualified majority, may 
take a different decision within one month. 

The  period  of  suspension  shall  not  exceed  six  months’  time.  On  conclusion  of  the 
period,  the  Commission  shall  decide  either  to  terminate  the  suspension  after 
informing  the  Committee  or  to  extend  the  period  of  suspension  in  accordance  with 
the procedure referred to in paragraph 3. 

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

Article 17 

Where  the  Commission  or  a  Member  State  receives  information  that  may  justify 
temporary withdrawal and where the Commission or a Member State considers that 
there  are  sufficient  grounds  for  an  investigation,  it  shall  inform  the  Committee  and 
request consultations. The consultations shall take place within one month  

Following the consultations,  the Commission may decide, within one month’s time 
and  in  accordance  with  the  procedure  referred  to  in  Article 27(5),  to  initiate  an 
investigation. 

Article 18 

Where the Commission decides to initiate an investigation, it shall publish a notice in 
the Official Journal of the European Union announcing the investigation, and notify 
the beneficiary country concerned thereof. The notice shall provide a summary of the 
information  received,  and  state  that  any  relevant  information  should  be  sent  to  the 
Commission.  It  shall  specify  the  period,  which  may  not  exceed  four  months’  time 

4. 

5. 

6. 

1. 

2. 

1. 

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17 

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2. 

3. 

4. 

5. 

6. 

1. 

2. 

3. 

4. 

from the date of publication of the notice, within which interested parties may make 
their views known in writing. 

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

The  Commission  shall  seek  all  information  it  considers  necessary,  including  the 
available  assessments,  comments,  decisions,  recommendations  and  conclusions  of 
the relevant supervisory bodies of the UN, the ILO and other competent international 
organisations.  These  shall  serve  as  the  point  of  departure  for  the  investigation  into 
whether 
in 
Article 15(1)(a).  The  Commission  may  verify  the  information  received  with 
economic operators and the beneficiary country concerned. 

temporary  withdrawal 

the  reason  referred 

justified  for 

to 

is 

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

Where  information  requested  by  the  Commission  is  not  provided  within  the  period 
specified  in  the  notice  announcing  the  investigation,  or  the  investigation  is 
significantly impeded, findings may be made on the basis of the facts available. 

The investigation should be completed within one year. The Commission may extend 
this period, in accordance with the procedure referred to in Article 27(5). 

Article 19 

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

Where  the  Commission  considers  that  the  findings  do  not  justify  temporary 
withdrawal,  it  shall  decide,  in  accordance  with  the  procedure  referred  to  in 
Article 27(5),  to  terminate  the  investigation.  In  that  case,  the  Commission  shall 
publish  a  notice  in  the  Official  Journal  of  the  European  Union,  announcing  the 
termination of the investigation and setting out its main conclusions. 

Where the Commission considers that the findings justify temporary withdrawal for 
the  reason  referred  to  in  Article 15(1)(a),  it  shall  decide,  in  accordance  with  the 
procedure  referred  to  in  Article 27(5),  to  monitor  and  evaluate  the  situation  in  the 
beneficiary  country  concerned  for  a  period  of  six  months’  time.  The  Commission 
shall  notify  the  beneficiary  country  concerned  of  this  decision,  and  shall  publish  a 
notice in the Official Journal of the  European Union, announcing that it intends to 
submit a proposal to the Council for temporary withdrawal, unless, before the end of 
the  period,  the  beneficiary  country  concerned  makes  a  commitment  to  take  the 
measures necessary to conform, in a reasonable period of time, with the conventions 
referred to in Part A of Annex III. 

Where  the  Commission  considers  temporary  withdrawal  to  be  necessary,  it  shall 
submit an appropriate proposal to the Council which shall decide within two month’s 
time by a qualified majority. In the case referred to in paragraph 3, the Commission 
shall submit its proposal at the end of the period referred to in that paragraph. 

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5. 

Where the Council decides on temporary withdrawal, such decision shall enter into 
force  six  months’  time  after  it  was  taken,  unless  it  is  decided  before  then  that  the 
reasons justifying it no longer prevail. 

SECTION 2 

Safeguard clause 

Article 20 

1. 

2. 

3. 

4. 

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

The Commission shall take a formal decision, within a reasonable period of time, to 
initiate an investigation. Where the Commission decides to initiate an investigation, 
it shall publish a notice, in the Official Journal of the European Union, announcing 
the  investigation.  The  notice  shall  provide  a  summary  of  the  information  received, 
and state any relevant information to be sent to the Commission. It shall specify the 
period, which shall not exceed four months’ time from the date of publication of the 
notice, within which interested parties may make their views known in writing. 

The Commission shall seek all information which it deems necessary, and may verify 
the  information  received  with  the  beneficiary  country  concerned  and  any  other 
relevant  source.  It  may  be  assisted  by  officials  of  the  Member  State  on  whose 
territory verification might be sought, if that Member State so requests. 

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

(a)  market share, 

(b)  production, 

(c) 

stocks, 

(d)  production capacity, 

(e) 

bankruptcies, 

(f) 

profitability, 

(g) 

capacity utilisation, 

(h) 

employment, 

(i) 

imports, 

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5. 

6. 

7. 

8. 

(j) 

prices. 

The  investigation  shall  be  completed  within  six  months’  time  from  the  date  of 
publication  of  the  notice  referred  to  in  paragraph 2.  The  Commission  may,  in  the 
case  of  exceptional  circumstances  and  after  consultation  of  the  Committee,  extend 
this period in accordance with the procedure referred to in Article 27(5). 

The  Commission  shall  take  a  decision  within  one  month,  in  accordance  with  the 
procedure referred to in Article 27(5). Such decision shall enter into force within one 
month’s time from the date of its publication. 

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

The Commission, on 1 January of each year during the period of application of this 
Regulation,  on  its  own  initiative  or  at  the  request  of  a  Member  State  and  after 
informing the Committee, shall remove the preferences referred to in Article 6 and 7 
with respect to the products from Section XI(b) where imports of those products, as 
referred to in Article 13(1), originating in a beneficiary country: 

(a) 

(b) 

increase  by  at  least  20 %  in  quantity  (by  volume),  as  compared  with  the 
previous calendar year, or 

exceed  12,5 %  of  the  value  of  Community  imports  of  products  from 
Section XI(b)  from  all  countries  and  territories  listed  in  Annex I  during  any 
period of twelve months, 

This  provision  shall  not  apply  to  countries  benefiting  from  the  special  arrangement 
for  the  least-developed  countries  referred  to  in  Article 11,  nor  to  countries  with  a 
share of imports into the Community, as defined in Article 13(1), not exceeding 8 %. 
The removal of the preferences shall take effect two months’ time after the date of 
publication of the Commission’s decision to this effect in the Official Journal of the 
European Union. 

Article 21 

Where  imports  of  products  included  in  Annex I  to  the  Treaty  cause,  or  threaten  to  cause, 
serious  disturbance  to  Community  markets,  in  particular  to  one  or  more  of  the  outermost 
regions, or these markets’ regulatory mechanisms, the Commission, on its own initiative or at 
the  request  of  a  Member  State,  may  suspend  the  preferential  arrangements  in  respect  of  the 
products  concerned  after  consulting  the  management  committee  for  the  relevant  common 
market organisation. 

Article 22 

1. 

The Commission shall inform the beneficiary country concerned as soon as possible 
of  any  decision  taken  in  accordance  with  Article 20  or  21  before  it  becomes 
effective.  The  Commission  shall  also  notify  the  Council  and  the  Member  States 
thereof. 

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2. 

Any Member State may refer a decision taken in accordance with Article 20 or 21 to 
the Council within one month’s time. The Council, acting by qualified majority, may 
adopt a different decision within one month. 

SECTION 3 

Surveillance measures in the agricultural sector 

Article 23 

1. 

Without  prejudice  to  Article  20,  products  of  Chapters  1  to  24  of  the  Common 
Customs  Tariff,  originating  in  beneficiary  countries,  may  be  subject  to  a  special 
surveillance mechanism, in order to avoid disturbances to the Community’s market. 
The  Commission,  on  its  own  initiative  or  at  the  request  of  a  Member  State,  shall 
decide on the products to which this surveillance mechanism shall be applied. 2. In 
the case of application of Article 20 to products of Chapters 1 to 24 of the Common 
Customs Tariff originating in beneficiary countries, the periods mentioned in Article 
20(2), (5) and (8)(b) shall be reduced to two months in the following cases: 

(a)  when the beneficiary  country concerned does not  ensure compliance with  the 
rules of origin or does not provide the administrative cooperation referred to in 
Article 16, or 

(b)  when  imports  of  products  of  Chapters  1  to  24  under  the  preferential 
arrangements granted under this Regulation massively exceed the usual levels 
of exports from the beneficiary country concerned. 

SECTION 4 

Common provision 

Article 24 

Nothing in this Chapter shall affect the application of safeguard clauses adopted as part of the 
Common  Agricultural  Policy  under  Article 37  of  the  Treaty,  or  as  part  of  the  Common 
Commercial Policy under Article 133 of the Treaty, or any other safeguard clauses which may 
be applied. 

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CHAPTER IV 

PROCEDURAL PROVISIONS 

Article 25 

The  Commission  shall,  in  accordance  with  the  procedure  referred  to  in  Article  27(5),  adopt 
amendments to the Annexes to this Regulation made necessary: 

(a) 

(b) 

(c) 

(d) 

(e) 

1. 

2. 

3. 

by amendments to the Combined Nomenclature; 

by changes in the international status or classification of countries or territories; 

by the application of Article 3(2); 

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

for  the  establishment,  by  15 December  2008  at  the  latest,  of  the  list  of  beneficiary 
countries in accordance with Article 10. 

Article 26 

Within six weeks’ time from the end of each quarter, Member States shall send the 
Statistical  Office  of  the  European  Communities  their  statistical  data  on  products 
placed under the customs procedure of release for free circulation during that quarter 
under  the  tariff  preferences  provided  for  in  this  Regulation  according  to  the 
provisions  of  Council  Regulation  (EC)  No  1172/95  and  Commission  Regulation 
(EC)  No  1917/2000.  These  data,  supplied  by  reference  to  the  Combined 
Nomenclature codes and, where applicable, the TARIC codes, shall show, by country 
of origin, the values, quantities and any supplementary units required in accordance 
with  the  definitions  in  Council  Regulation  (EC)  No 1172/9516  and  Commission 
Regulation (EC) No 1917/200017. 

In  accordance  with  Article 308d  of  Regulation  (EEC)  No 2454/93,  Member  States 
shall forward to the Commission, at its request, details of the quantities of products 
released  for  free  circulation  under  the  tariff  preferences  provided  for  in  this 
Regulation,  during  the  previous  months.  These  data  shall  include  the  products 
referred to in paragraph 3. 

The  Commission  shall,  in  close  cooperation  with  Member  States,  monitor  the 
imports  of  products  of  CN  codes  0603,  0803 00 19,  1006,  1604 14,  1604 19 31, 
1604 19 39,  1604 20 70,  1701,  1704,  2002 90,  2103 20  and  6403,  in  order  to 
determine whether the conditions referred to in Articles 20 and 21 are fulfilled. 

16 
17 

OJ L 284, 31.10.2003, p. 1. 
OJ L 229, 9.9.2000, p. 14. 

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22 

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Article 27 

1. 

2. 

3. 

4. 

5. 

6. 

In implementing this Regulation, the Commission shall be assisted by a Generalised 
Preferences Committee (hereinafter referred to as ‘the Committee’). 

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

The Committee shall examine the effects of the scheme, on the basis of a report from 
the Commission covering the period since 1 January 2009. This report shall cover all 
of the preferential arrangements referred to in Article 1(2), and shall be presented in 
time for the discussion on the next Regulation. 

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

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

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

The Committee shall adopt its Rules of Procedure. 

CHAPTER V 

FINAL PROVISIONS 

Article 28 

1. 

Council Regulation (EC) No 552/9718, is amended as follows: 

(a) In Article 1, the reference to: "Regulation (EC) No 3281/94 and Regulation (EC) 
No 1256/96" is replaced by a reference to "Regulation (EC) No [insert number of this 
Regulation]. 

(b) In Article 2, the words: " Article 9(1), first indent of Regulation (EC) No 3281/94 
and  Article  9  (1),  first  indent  of  Regulation  (EC)  No  1256/96"  are  replaced  by  the 
words: "Article 15(1)(a) of Regulation (EC) No [insert number of this Regulation]". 

2. 

In  Council  Regulation  (EC)  No 1933/200619,  the  reference  in  Article  1  to 
"Regulation (EC) No 980/2005" is replaced by a reference to "Regulation (EC) No 
[insert number of this Regulation]".  

3. 

Commission Regulation (EC) No 964/2007 is amended as follows: 

18 
19 

OJ L 85, 27.3.1997, p. 8. 
OJ L 405, 30.12.2006, p. 35. 

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23 

   EN 

                                                 
(a) In Article 1(1), the words: "Article 12(5) of Regulation (EC) No  980/2005"  are 
replaced  by  the  words  "Article  11(4)  of  Regulation  (EC)  No  [insert  number  of  this 
Regulation]". 

(b) In the second paragraph of Article 1(1), the words "Annex I to Regulation (EC) 
No  980/2005  are  replaced  by  the  words:  "Annex  I  to  Regulation  (EC)  No  [insert 
number of this Regulation]". 

4. 

Commission Regulation (EC) No 1100/2006 is amended as follows: 

(a) In the first indent of Article 1, the words: "Article 12(5) of Regulation (EC) No 
980/2005"  are  replaced  by  the  words  "Article  11(4)  of  Regulation  (EC)  No  [insert 
number of this Regulation]".  

(b) In the second indent of Article 1, the words: "Article 12(4) and (5) of Regulation 
(EC) No 980/2005" are replaced by the words "Article  11(3) and (4) of Regulation 
(EC) No [insert number of this Regulation]". 

(c)  In  Article  3(1),  the  words:  "Annex  I  to  Regulation  (EC)  No  980/2005"  are 
replaced by "Annex I to Regulation (EC) No [insert number of this Regulation]". 

(d) In Article 3(2), the words: "Article 12(4) of Regulation (EC) No 980/2005" are 
replaced by the words: "Article 11(3) of Regulation (EC) No [insert number of this 
Regulation]". 

(e)  In  Article  5(8)(a),  the  words:  "Annex  I  to  Regulation  (EC)  No  980/2005"  are 
replaced  by  the  words:  "Annex  I  to  Regulation  (EC)  No  [insert  number  of  this 
Regulation]". 

(f) In the first indent of Article 5(8)(c), the words: "Article 12(5) of Regulation (EC) 
No  980/2005"  are  replaced  by  the  words  ""Article  11(4)  of  Regulation  (EC)  No 
[insert number of this Regulation]".  

(g)  In  the  second  indent  of  Article  5(8)(c),  the  words:  "Article  12(4)  of  Regulation 
(EC) No 980/2005" are replaced by the words ""Article 11(3) of Regulation (EC) No 
[insert number of this Regulation]".  

(h) In Article 10(2), the words: "Article 12(4) of Regulation (EC) No 980/2005" are 
replaced by the words: "Article 11(3) of Regulation (EC) No [insert number of this 
Regulation]". 

1. 

2. 

This Regulation shall enter into force on 1 January 2009. 

Article 29 

This Regulation shall apply from 1 January 2009 until 31 December 2011. However, 
the  expiry  date  shall  not  apply  to  the  special  arrangement  for  the  least-developed 
countries,  nor,  to  the  extent  that  they  are  applied  in  conjunction  with  that 
arrangement, to any other provisions of this Regulation. 

EN 

24 

   EN 

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

Done at Brussels,  

For the Council 
The President 

EN 

25 

   EN 

 
 
ANNEX I  

BENEFICIARY COUNTRIES

20

 AND TERRITORIES OF THE COMMUNITY’S SCHEME 

OF GENERALISED TARIFF PREFERENCES 

Column A: 

alphabetical code, in accordance with the nomenclature of countries and territories 
for the external trade statistics of the Community 

Column B:  name of the country or territory 
Column C: 

section(s)  in  respect  of  which  the  tariff  preferences  have  been  removed,  for  the 
beneficiary country concerned (Article 14) 

Column D:  country  included  in  the  special  arrangement  for  the  least  developed  countries 

Column E: 

(Article 12) 
country included in the special incentive arrangement for sustainable development 
and good governance (Article 8) 

A 

B 

AE  United Arab 

Emirates 

AF  Afghanistan 
AG  Antigua and 

Barbuda 
Anguilla 
AI 
AM  Armenia 
AN  Netherlands 

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

Burkina Faso 

Darussalam 

BO  Bolivia 
BR  Brazil 

S-IV 

C 

D 

E 

X 

X 

X 
X 

X 
X 

X 

Prepared 
vinegar; 
substitutes 

foodstuffs;  beverages, 
tobacco  and  manufactured 

spirits  and 
tobacco 

20 

This list includes countries which may have been suspended temporarily from the EU’s GSP or which 
may not have complied with the requirements for administrative cooperation (a precondition for goods 
to  be  granted  the  benefit  of  tariff  preferences).  The  Commission  or  the  competent  authorities  of  the 
country concerned will be able to provide an updated list. 

EN 

26 

   EN 

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

CD  Congo, 

Democratic 
Republic of  
Central African 
Republic 

CF 

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

Republic of 

S-VI 
S-VII 
thereof 
S-VIII 

S-IX 

Products of the chemical or allied industries 
Plastics  and  articles  thereof;  rubber  and  articles 

Raw hides and skins, leather, furskins and articles 
thereof;  saddlery  and  harness; 
travel  goods, 
handbags  and  similar  containers;  articles  of 
animal gut (other than silkworm gut) 
Wood and articles of wood; wood charcoal; cork 
and  articles  of  cork;  manufactures  of  straw,  of 
esparto or of other plaiting  materials; basketware 
and wickerwork 

S-XIII 

S-XIV 

S-XI(a)  Textiles;  S-XI(b)  Textile articles 
S-XII 

Footwear,  headgear,  umbrellas,  sun  umbrellas, 
walking  sticks,  seat-sticks,  whips,  riding-crops 
and  parts  thereof;  prepared  feathers  and  articles 
made  therewith;  artificial  flowers;  articles  of 
human hair 
Articles  of  stone,  plaster,  cement,  asbestos,  mica 
or  similar  materials;  ceramic  products;  glass  and 
glassware 
Natural  or  cultured  pearls,  precious  or  semi-
precious stones, precious metals, metals clad with 
precious  metal,  and  articles  thereof;  imitation 
jewellery; coin 
Base metals and articles of base metal 
S-XV 
S-XVI  Machinery  and  mechanical  appliances;  electrical 
equipment;  parts  thereof;  sound  recorders  and 
reproducers, television image and sound recorders 
and reproducers, and parts and accessories of such 
articles 

S-XVII  Vehicles, aircraft, vessels and associated transport 

equipment 

S-XVIII  Optical, 

photographic, 

cinematographic, 
measuring,  checking,  precision,  medical  or 
surgical  instruments  and  apparatus;  clocks  and 
watches;  musical 
and 
accessories thereof 
Miscellaneous manufactured articles 

instruments; 

parts 

S-XX 

CO  Colombia 
CR  Costa Rica 
CU  Cuba 
CV  Cape Verde 
CX  Christmas 

X 

X 

X 

X 
X 

X 

EN 

27 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Islands 
Djibouti 

DJ 
DM  Dominica 
DO  Dominican 

Republic 

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

Federated States 
of 

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

Gibraltar 

GS 

Guinea 
South Georgia 
and South 
Sandwich Islands 

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

HN  Honduras 
HT  Haiti 
ID 

Indonesia 

S-III 

Animal  or  vegetable  fats  and  oils  and  their 
cleavage products; prepared edible fats; animal or 
vegetable waxes 

X 

X 
X 

X 
X 

X 

X 

X 

X 

X 

X 

X 

IN 

India 

S-XI(a)  Textiles 

IO 

British Indian 
Ocean Territory 
Iraq 
IQ 
Iran 
IR 
Jamaica 
JM 
Jordan 
JO 
KE  Kenya 
KG  Kyrgyzstan 

EN 

28 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Kiribati 

KH  Cambodia 
KI 
KM  Comoros 
KN 

St Kitts and 
Nevis 

KW  Kuwait 
KY  Cayman Islands 
KZ  Kazakhstan 
LA 

Lao People’s 
Democratic 
Republic 
Lebanon 
St Lucia 
Sri Lanka 
Liberia 
Lesotho 
Libyan Arab 
Jamahiriya 

LB 
LC 
LK 
LR 
LS 
LY 

MA  Morocco 
MD  Moldova 
MG  Madagascar 
MH  Marshall Islands 
ML  Mali 
MM  Myanmar 
MN  Mongolia 
MO  Macao 
MP  Northern 

Mariana Islands 

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

S-III 

Animal  or  vegetable  fats  and  oils  and  their 
cleavage products; prepared edible fats; animal or 
vegetable waxes 

Nicaragua 

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

Panama 
Peru 
French Polynesia 

X 
X 
X 

X 

X 
X 

X 

X 
X 

X 

X 
X 

X 

X 

X 

X 

X 

X 

X 

X 
X 

EN 

29 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PG 

PH 
PK 
PM 

Papua New 
Guinea 
Philippines 
Pakistan 
St Pierre and 
Miquelon 
Pitcairn 
Palau 
Paraguay 

PN 
PW 
PY 
QA  Qatar 
RU  Russian 

Federation 

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

Saudi Arabia 
Solomon Islands 
Seychelles 
Sudan 
Saint Helena 
Sierra Leone 
Senegal 
Somalia 
Suriname 
São Tomé and 
Príncipe 
El Salvador 
Syrian Arab 
Republic 
Swaziland 
Turks and Caicos 
Islands 

SV 
SY 

SZ 
TC 

TD  Chad 
TF 

French Southern 
Territories 
Togo 
Thailand 

TG 
TH 

Tajikistan 
Tokelau 
Timor-Leste 

TJ 
TK 
TL 
TM  Turkmenistan 
Tunisia 
TN 
Tonga 
TO 
Trinidad and 
TT 
Tobago 
Tuvalu 
TV 
TZ 
Tanzania 
UA  Ukraine 
UG  Uganda 

X 

X 

X 

X 

X 
X 
X 

X 

X 

X 

X 

X 
X 

X 

Natural or cultured pearls, precious or semi-

S-XIV 
precious stones, precious metals, metals clad with precious 
metal, and articles thereof; imitation jewellery; coin 

EN 

30 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
UM  United States 

Minor Outlying 
Islands 

UY  Uruguay 
UZ  Uzbekistan 
VC 

St Vincent and 
the Grenadines 

VE  Venezuela 
VG  Virgin Islands, 
British 
Virgin Islands, 
U.S. 

VI 

VN  Vietnam 

VU  Vanuatu 
WF  Wallis and 

Futuna 
WS 
Samoa 
YE  Yemen 
YT  Mayotte 
ZA 
ZM  Zambia 
ZW  Zimbabwe 

South Africa 

Footwear, headgear, umbrellas, sun umbrellas, 

S-XII 
walking sticks, seat-sticks, whips, riding-crops and parts 
thereof; prepared feathers and articles made therewith; 
artificial flowers; articles of human hair 

X 

X 

X 
X 

X 

EN 

31 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ANNEX II 

List of products included in the arrangements referred to in Article 1(2)(a) 
and (b) 

Notwithstanding  the  rules  for  the  interpretation  of  the  Combined  Nomenclature,  the 
description  of  the  products  is  to  be  considered  as  indicative,  the  tariff  preferences  being 
determined by the CN codes. Where ‘ex’ CN codes are indicated, the tariff preferences are to 
be determined by the CN code and the description, together. 

Entry of products of a CN code marked with an asterisk is subject to the conditions laid down 
in the relevant Community provisions. 

The  column  ‘Sensitive/non-sensitive’  refers  to  the  products  included  in  the  general 
arrangement (Article 7) and in the special incentive arrangement for sustainable development 
and good governance (Article 8). These products are listed as being either NS (non-sensitive, 
for the purposes of Article 7(1)) or S (sensitive, for the purposes of Article 7(2)). 

For reasons of simplification, the products are listed in groups. These may include products 
for which Common Customs Tariff duties are exempted or suspended. 

CN code 

Description 

Sensitive/
non-
sensitive 

0101 10 90 

Live, pure-bred breeding asses and other 

0101 90 19 

Live horses, other than pure-bred breeding animals, other than 
for slaughter 

0101 90 30 

Live asses, other than pure-bred breeding animals 

0101 90 90 

Live mules and hinnies 

0104 20 10 * 

Live, pure-bred breeding goats 

0106 19 10 

Live domestic rabbits 

0106 39 10 

Live pigeons 

0205 00 

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

0206 80 91 

0206 90 91 

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

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

0207 14 91 

Livers, frozen, of fowls of the species Gallus domesticus 

0207 27 91 

Livers, frozen, of turkeys 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

EN 

32 

   EN 

0207 36 89 

ex 020821 

Livers, frozen, of ducks, geese or guinea fowls, other than fatty 
livers of ducks or geese 

Other  meat  and  edible  meat  offal,  fresh,  chilled  or  frozen, 
excluding  products  of  subheading 0208 90 55  (except  for  the 
products of subheading 0208 90 70 to which the footnote shall 
not apply) 

0208 90 70 

Frogs’ legs 

0210 99 10 

Meat of horses, salted, in brine or dried 

0210 99 59 

Offal of bovine animals, salted, in brine, dried or smoked, other 
than thick skirt and thin skirt 

0210 99 60 

Offal of sheep or goats, salted, in brine, dried or smoked 

0210 99 80 

Offal, salted, in brine, dried or smoked, other than poultry liver, 
other than of domestic swine, of bovine animals or of sheep or 
goats 

ex Chapter 322 

Fish and crustaceans, molluscs and other aquatic invertebrates, 
except for the products of subheading 0301 10 90 

0301 10 90 

Live, ornamental saltwater fish 

0403 10 51 
0403 10 53 
0403 10 59 
0403 10 91 
0403 10 93 
0403 10 99 

0403 90 71 
0403 90 73 
0403 90 79 
0403 90 91 
0403 90 93 
0403 90 99 

0405 20 10 
0405 20 30 

0407 00 90 

Yogurt, flavoured or containing added fruit, nuts or cocoa 

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

Dairy spreads, of a fat content, by weight, of 39 % or more but 
not exceeding 75 % 

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

0409 00 0023 

Natural honey 

S 

S 

NS 

S 

S 

S 

S 

S 

NS 

S 

S 

S 

S 

S 

21 
22 

The arrangement referred to in Section 1 of Chapter II shall not apply to the products of this heading. 
For the products of subheading 0306 13, the duty shall be 3,6 % under the arrangement referred to in 
Section 2 of Chapter II. 

EN 

33 

   EN 

                                                 
0410 00 00 

Edible  products  of  animal  origin,  not  elsewhere  specified  or 
included 

0511 99 39 

Natural sponges of animal origin, other than raw 

ex Chapter 6 

Live  trees  and  other  plants;  bulbs,  roots  and  the  like;  cut 
flowers  and  ornamental  foliage,  except  for  the  products  of 
subheading 0604 91 40 

0604 91 40 

Conifer branches, fresh 

0701 

Potatoes, fresh or chilled 

0703 10 

Onions and shallots, fresh or chilled 

0703 90 00 

Leeks and other alliaceous vegetables, fresh or chilled 

0704 

0705 

0706 

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

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

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

ex 0707 00 05 

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

0708 

Leguminous vegetables, shelled or unshelled, fresh or chilled 

0709 20 00 

Asparagus, fresh or chilled 

0709 30 00 

Aubergines (eggplants), fresh or chilled 

0709 40 00 

Celery other than celeriac, fresh or chilled 

0709 51 00 
0709 59 

Mushrooms,  fresh  or  chilled,  excluding  the  products  of 
subheading 0709 59 50 

0709 60 10 

Sweet peppers, fresh or chilled 

0709 60 99 

Fruits of the genus Capsicum or of the genus Pimenta, fresh or 
the 
than  sweet  peppers,  other 
chilled,  other 
manufacture  of  capsicin  or  capsicum  oleoresin  dyes  and  other 
than for the industrial manufacture essential oils or resinoids 

than  for 

0709 70 00 

Spinach,  New  Zealand  spinach  and  orache  spinach  (garden 
spinach), fresh or chilled 

S 

S 

S 

NS 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

23 

The arrangement referred to in Section 1 of Chapter II shall not apply to the product of this subheading. 

EN 

34 

   EN 

                                                                                                                                                         
0709 90 10 

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

0709 90 20 

Chard (or white beet) and cardoons, fresh or chilled 

0709 90 31 * 

Olives, fresh or chilled, for uses other than the production of oil 

0709 90 40 

Capers, fresh or chilled 

0709 90 50 

Fennel, fresh or chilled 

0709 90 70 

Courgettes, fresh or chilled 

ex 0709 90 80 

Globe artichokes, fresh or chilled, from 1 July to 31 October 

0709 90 90 

Other vegetables, fresh or chilled 

ex 0710 

Vegetables  (uncooked  or  cooked  by  steaming  or  boiling  in 
water), frozen, except for the product of subheading 0710 80 85 

0710 80 8524 

ex 0711 

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

Vegetables  provisionally  preserved  (for  example,  by  sulphur 
dioxide gas, in brine, in sulphur water or in other preservative 
solutions),  but  unsuitable 
immediate 
in 
consumption, excluding the products of subheading 0711 20 90 

that  state 

for 

ex 0712 

0713 

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

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

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

0714 20 10 * 

Sweet  potatoes,  fresh,  whole,  and 
consumption 

intended  for  human 

NS 

0714 20 90 

0714 90 90 

Sweet  potatoes,  fresh,  chilled,  frozen  or  dried,  whether  or  not 
sliced or in the form of pellets, other than fresh and whole and 
intended for human consumption 

Jerusalem  artichokes  and  similar  roots  and  tubers  with  high 
inulin  content,  fresh,  chilled,  frozen  or  dried,  whether  or  not 
sliced or in the form of pellets; sago pith 

0802 11 90 
0802 12 90 

Almonds,  fresh  or  dried,  whether  or  not  shelled,  other  than 
bitter 

S 

NS 

S 

24 

The arrangement referred to in Section 1 of Chapter II shall not apply to the product of this subheading. 

EN 

35 

   EN 

                                                 
0802 21 00 
0802 22 00 

0802 31 00 
0802 32 00 

0802 40 00 

Hazelnuts or filberts (Corylus spp.), fresh or dried, whether or 
not shelled 

Walnuts, fresh or dried, whether or not shelled 

Chestnuts  (Castanea  spp.),  fresh  or  dried,  whether  or  not 
shelled or peeled 

0802 50 00 

Pistachios, fresh or dried, whether or not shelled or peeled 

0802 60 00 

Macadamia  nuts,  fresh  or  dried,  whether  or  not  shelled  or 
peeled 

0802 90 50 

Pine nuts, fresh or dried, whether or not shelled or peeled 

0802 90 85 

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

0803 00 11 

Plantains, fresh 

0803 00 90 

Bananas, including plantains, dried 

0804 10 00 

Dates, fresh or dried 

0804 20 10 
0804 20 90 

Figs, fresh or dried 

0804 30 00 

Pineapples, fresh or dried 

0804 40 00 

Avocados, fresh or dried 

ex 0805 20 

(including 

and 
tangerines 
Mandarins 
clementines, wilkings and similar citrus hybrids, fresh or dried, 
from 1 March to 31 October 

satsumas), 

and 

S 

S 

S 

NS 

NS 

NS 

NS 

S 

S 

S 

S 

S 

S 

S 

0805 40 00 

Grapefruit, including pomelos, fresh or dried 

NS 

0805 50 90 

Limes (Citrus aurantifolia, Citrus latifolia), fresh or dried 

0805 90 00 

Other citrus fruit, fresh or dried 

ex 0806 10 10 

Table  grapes,  fresh,  from  1 January  to  20 July  and  from 
21 November to 31 December, excluding grapes of the variety 
Emperor (Vitis vinifera cv.) from 1 to 31 December 

0806 10 90 

Other grapes, fresh 

ex 0806 20 

subheading 
Dried  grapes,  excluding 
ex 0806 20 30  in  immediate  containers  of  a  net  capacity 
exceeding 2 kg 

the  products  of 

0807 11 00 

Melons (including watermelons), fresh 

S 

S 

S 

S 

S 

S 

EN 

36 

   EN 

0807 19 00 

0808 10 10 

Cider  apples, 
15 December 

fresh, 

in  bulk, 

from  16 September 

to 

0808 20 10 

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

ex 0808 20 50 

Other pears, fresh, from 1 May to 30 June 

0808 20 90 

Quinces, fresh 

ex 0809 10 00 

Apricots,  fresh,  from  1 January  to  31 May  and  from  1 August 
to 31 December 

0809 20 05 

Sour cherries (Prunus cerasus), fresh 

ex 0809 20 95 

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

ex 0809 30 

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

ex 0809 40 05 

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

0809 40 90 

Sloes, fresh 

ex 0810 10 00 

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

0810 20 

Raspberries, blackberries, mulberries and loganberries, fresh 

0810 40 30 

Fruit of the species Vaccinium myrtillus, fresh 

0810 40 50 

Fruit  of  the  species  Vaccinium  macrocarpon  and  Vaccinium 
corymbosum, fresh 

0810 40 90 

Other fruits of the genus Vaccinium, fresh 

0810 50 00 

Kiwifruit, fresh 

0810 60 00 

Durians, fresh 

0810 90 50 
0810 90 60 
0810 90 70 

Black-, white- or redcurrants and gooseberries, fresh 

0810 90 95 

Other fruit, fresh 

ex 0811 

Fruit  and  nuts,  uncooked  or  cooked  by  steaming  or  boiling  in 
water,  frozen,  whether  or  not  containing  added  sugar  or  other 
sweetening  matter,  except  for  the  products  of  subheadings 
0811 10 and 0811 20 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

EN 

37 

   EN 

0811 10 and 
0811 2025 

ex 0812 

Strawberries, 
loganberries, black-, white- and redcurrants, and gooseberries 

blackberries, 

raspberries, 

mulberries, 

Fruit  and  nuts,  provisionally  preserved  (for  example,  by 
sulphur  dioxide  gas,  in  brine,  in  sulphur  water  or  in  other 
preservative  solutions),  but  unsuitable 
that  state  for 
immediate consumption, except for the products of subheading 
0812 90 30 

in 

0812 90 30 

Papaws (papayas) 

0813 10 00 

Apricots, dried 

0813 20 00 

Prunes 

0813 30 00 

Apples, dried 

0813 40 10 

Peaches, including nectarines, dried 

0813 40 30 

Pears, dried 

0813 40 50 

Papaws (papayas), dried 

0813 40 95 

Other fruit, dried, other than that of headings 0801 to 0806 

0813 50 12 

0813 50 15 

0813 50 19 

0813 50 31 

0813 50 39 

0813 50 91 

Mixtures  of  dried  fruit  (other  than  that  of  headings  0801  to 
0806) of papaws (papayas), tamarinds, cashew apples, lychees, 
jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, 
but not containing prunes 

Other mixtures of dried fruit (other than that of headings 0801 
to 0806), not containing prunes 

Mixtures  of  dried  fruit  (other  than  that  of  headings  0801  to 
0806), containing prunes 

Mixtures  exclusively  of  dried  tropical  nuts  of  headings  0801 
and 0802 

Mixtures exclusively of dried nuts of headings 0801 and 0802, 
other than of tropical nuts 

Other  mixtures  of  nuts  and  dried  fruits  of  Chapter 8,  not 
containing prunes or figs 

0813 50 99 

Other mixtures of nuts and dried fruits of Chapter 8 

S 

S 

NS 

S 

S 

S 

S 

S 

NS 

NS 

S 

S 

S 

S 

S 

S 

S 

0814 00 00 

Peel  of  citrus  fruit  or  melons  (including  watermelons),  fresh, 

NS 

25 

The  arrangement  referred  to  in  Section 1  of  Chapter II  shall  not  apply  to  the  products  of  these 
subheadings. 

EN 

38 

   EN 

                                                 
frozen,  dried  or  provisionally  preserved  in  brine,  in  sulphur 
water or in other preservative solutions 

ex Chapter 9 

Coffee,  tea,  maté  and  spices,  except  for  the  products  of 
subheadings  0901 12 00,  0901 21 00,  0901 22 00,  0901 90 90 
and  0904 20 10,  headings  0905 00 00  and  0907 00 00,  and 
subheadings  0910 91 90,  0910 99 33,  0910 99 39,  0910 99 50 
and 0910 99 99 

NS 

0901 12 00 

Coffee, not roasted, decaffeinated 

0901 21 00 

Coffee, roasted, not decaffeinated 

0901 22 00 

Coffee, roasted, decaffeinated 

0901 90 90 

Coffee substitutes containing coffee in any proportion 

0904 20 10 

Sweet peppers, dried, neither crushed nor ground 

0905 00 00 

Vanilla 

0907 00 00 

Cloves (whole fruit, cloves and stems) 

0910 91 90 

0910 99 33 
0910 99 39 
0910 99 50 

0910 99 99 

Mixtures of two or more of the products of different headings 
of headings 0904 to 0910, crushed or ground 

Thyme; bay leaves 

Other spices, crushed or ground, other than mixtures of two or 
more  of  the  products  of  different  headings  of  headings  0904 
to 0910 

ex 1008 90 90 

Quinoa 

1105 

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

1106 10 00 

Flour, meal and powder of the dried leguminous vegetables of 
heading 0713 

1106 30 

Flour, meal and powder of the products of Chapter 8 

1108 20 00 

Inulin 

ex Chapter 12 

Oil  seeds  and  oleaginous  fruits;  miscellaneous  grains,  seeds 
and  fruit,  except  for  the  products  of  subheadings  1209 21 00, 
1209 23 80,  1209 29 50,  1209 29 80,  1209 30 00,  1209 91 10, 
1209 91 90  and  1209 99 91;  industrial  or  medicinal  plants, 
except  for  the  products  of  heading 1210  and  subheading 
the  products  of  subheadings 
1211 90 30,  and  excluding 
1212 91 and 1212 99 20; straw and fodder 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

EN 

39 

   EN 

1209 21 00 

Lucerne (alfalfa) seed, of a kind used for sowing 

1209 23 80 

Other fescue seed, of a kind used for sowing 

1209 29 50 

Lupine seed, of a kind used for sowing 

1209 29 80 

Seeds of other forage plants, of a kind used for sowing 

1209 30 00 

1209 91 10 
1209 91 90 

1209 99 91 

121026 

Seeds  of  herbaceous  plants  cultivated  principally  for  their 
flowers, of a kind used for sowing 

Other vegetable seeds, of a kind used for sowing 

Seeds  of  plants  cultivated  principally  for  their  flowers,  of  a 
kind  used  for  sowing,  other  than  those  of  subheading 
1209 30 00 

Hop cones, fresh or dried, whether or not ground, powdered or 
in the form of pellets; lupulin 

1211 90 30 

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

ex Chapter 13 

Lac; gums, resins and other vegetable saps and extracts, except 
for the products of subheading 1302 12 00 

1302 12 00 

Vegetable saps and extracts, of liquorice 

1501 00 90 

Poultry fat, other than that of heading 0209 or 1503 

1502 00 90 

Fats  of  bovine  animals,  sheep  or  goats,  other  than  those  of 
heading  1503  and  other  than  for  industrial  uses  other  than  the 
manufacture of foodstuffs for human consumption 

1503 00 19 

Lard stearin and oleostearin, other than for industrial uses 

1503 00 90 

Lard  oil,  oleo-oil  and  tallow  oil,  not  emulsified  or  mixed  or 
otherwise  prepared,  other  than  tallow  oil  for  industrial  uses 
other 
for  human 
than 
consumption 

the  manufacture  of 

foodstuffs 

1504 

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

1505 00 10 

Wool grease, crude 

1507 

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

NS 

NS 

NS 

NS 

NS 

NS 

NS 

S 

NS 

S 

NS 

S 

S 

S 

S 

S 

S 

S 

26 

The arrangement referred to in Section 1 of Chapter II shall not apply to the products of this heading. 

EN 

40 

   EN 

                                                 
1508 

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

1511 10 90 

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

1511 90 

Palm  oil  and  its  fractions,  whether  or  not  refined  but  not 
chemically modified, other than crude oil 

1512 

1513 

1514 

1515 

ex 1516 

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

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

Rape, colza or mustard oil and fractions thereof, whether or not 
refined, but not chemically modified 

Other  fixed  vegetable  fats  and  oils  (including  jojoba  oil)  and 
their  fractions,  whether  or  not  refined,  but  not  chemically 
modified 

Animal or vegetable fats and oils and their fractions, partly or 
or 
wholly 
elaidinised,  whether  or  not  refined,  but  not  further  prepared, 
except for the products of subheading 1516 20 10 

inter-esterified, 

hydrogenated, 

re-esterified 

1516 20 10 

Hydrogenated castor oil, so called ‘opal-wax’ 

1517 

1518 00 

Margarine;  edible  mixtures  or  preparations  of  animal  or 
vegetable fats or oils or of fractions of different fats or oils of 
Chapter 15,  other  than  edible  fats  or  oils  or  their  fractions  of 
heading 1516 

Animal  or  vegetable  fats  and  oils  and  their  fractions,  boiled, 
oxidised, dehydrated, sulphurised, blown, polymerised by heat 
in  vacuum  or  in  inert  gas  or  otherwise  chemically  modified, 
excluding 
inedible  mixtures  or 
preparations  of  animal  or  vegetable  fats  or  oils  or  of  fractions 
of  different  fats  or  oils  of  Chapter 15,  not  elsewhere  specified 
or included 

those  of  heading  1516; 

1521 90 99 

Beeswax  and  other  insect  waxes,  whether  or  not  refined  or 
coloured, other than raw 

1522 00 10 

Degras 

1522 00 91 

Oil  foots  and  dregs;  soapstocks,  other  than  containing  oil 
having the characteristics of olive oil 

1601 00 10 

Sausages  and  similar  products,  of  liver,  and  food  preparations 

S 

S 

S 

S 

S 

S 

S 

S 

NS 

S 

S 

S 

S 

S 

S 

EN 

41 

   EN 

based on liver 

1602 20 10 

Goose or duck liver, prepared or preserved 

1602 41 90 

1602 42 90 

1602 49 90 

Ham  and  cuts  thereof,  prepared  or  preserved,  of  swine  other 
than of domestic swine 

Shoulders  and  cuts  thereof,  prepared  or  preserved,  of  swine 
other than of domestic swine 

Other  prepared  or  preserved  meat  or  meat  offal,  including 
mixtures, of swine other than of domestic swine 

1602 50 31, 
1602 50 9527 

Other  prepared  or  preserved  meat  or  meat  offal,  cooked,  of 
bovine animals, whether or not in airtight containers 

1602 90 31 

1602 90 69 
1602 90 72 
1602 90 74 
1602 90 76 
1602 90 78 
1602 90 99  

1603 00 10 

1604 

1605 

Other  prepared  or  preserved  meat  or  meat  offal,  of  game  or 
rabbit 

Other  prepared  or  preserved  meat  or  meat  offal,  of  sheep  or 
goats or other animals, not containing uncooked bovine meat or 
offal and not containing meat or meat offal of domestic swine 

Extracts  and  juices  of  meat,  fish  or  crustaceans,  molluscs  or 
other  aquatic  invertebrates,  in  immediate  packings  of  a  net 
content not exceeding 1 kg 

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

Crustaceans, molluscs and other aquatic invertebrates, prepared 
or preserved 

1702 50 00 

Chemically pure fructose 

1702 90 10 

Chemically pure maltose 

170428 

Sugar 
containing cocoa 

confectionery 

(including  white 

chocolate),  not 

Chapter 18 

Cocoa and cocoa preparations 

ex Chapter 19 

Preparations  of  cereals,  flour,  starch  or  milk;  pastrycooks’ 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

27 

28 

The  arrangement  referred  to  in  Section 1  of  Chapter II  shall  not  apply  to  the  products  of  these 
subheadings. 
For the products of subheadings 1704 10 91 and 1704 10 99, the specific duty shall be limited to 16 % 
of the customs value, under the arrangement referred to in Section 2 of Chapter II. 

EN 

42 

   EN 

 
                                                 
1901 20 00 

1901 90 91 

ex Chapter 20 

200229 

2005 80 0030 

2008 20 19 
2008 20 39 

ex 2008 4031 

ex 2008 7032 

ex Chapter 21 

products,  except  for  the  products  of  subheadings  1901 20 00 
and 1901 90 91 

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

Other, containing no milk fats, sucrose, isoglucose, glucose or 
starch  or  containing  less  than  1,5 %  milk  fat,  5 %  sucrose 
(including  invert  sugar)  or  isoglucose,  5 %  glucose  or  starch, 
excluding  food  preparations  in  powder  form  of  goods  of 
headings 0401 to 0404 

Preparations  of  vegetables,  fruit,  nuts  or  other  parts  of  plants, 
except  for  the  products  of  heading  2002  and  subheadings 
2005 80 00, 
and 
ex 2008 70 

2008 20 19, 

2008 20 39, 

ex 2008 40 

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

Sweetcorn  (Zea  mays  var.  saccharata),  prepared  or  preserved 
otherwise than by vinegar or acetic acid, not frozen, other than 
products of heading 2006 

Pineapples, otherwise prepared or preserved, containing added 
spirit, not elsewhere specified or included 

Pears,  otherwise  prepared  or  preserved,  whether  or  not 
containing added sugar or other sweetening matter or spirit, not 
elsewhere  specified  or  included  (except  for  the  products  of 
subheadings 
and 
2008 40 39, to which the footnote shall not apply) 

2008 40 11, 

2008 40 21, 

2008 40 29 

Peaches, including nectarines, otherwise prepared or preserved, 
whether  or  not  containing  added  sugar  or  other  sweetening 
matter or spirit, not elsewhere specified or included (except for 
the  products  of 
subheadings  2008 70 11,  2008 70 31, 
2008 70 39  and  2008 70 59,  to  which  the  footnote  shall  not 
apply) 

Miscellaneous  edible  preparations,  except  for  the  products  of 
subheadings  2101 20  and  2102 20 19,  and  excluding  the 
products  of  subheadings  2106 10,  2106 90 30,  2106 90 51, 
2106 90 55 and 2106 90 59 

NS 

NS 

S 

S 

S 

NS 

S 

S 

S 

29 
30 
31 

32 

The arrangement referred to in Section 1 of Chapter II shall not apply to the products of this heading. 
The arrangement referred to in Section 1 of Chapter II shall not apply to the product of this subheading. 
The  arrangement  referred  to  in  Section 1  of  Chapter II  shall  not  apply  to  the  products  of  this 
subheading. 
The  arrangement  referred  to  in  Section 1  of  Chapter II  shall  not  apply  to  the  products  of  this 
subheading. 

EN 

43 

   EN 

                                                 
2101 20 

Extracts,  essences  and  concentrates,  of  tea  or  maté,  and 
preparations  with  a  basis  of  these  extracts,  essences  or 
concentrates, or with a basis of tea or maté 

2102 20 19 

Other inactive yeasts 

ex Chapter 22 

Beverages,  spirits  and  vinegar,  except  for  the  products  of 
heading  2207,  and  excluding  the  products  of  subheadings 
2204 10 11 to 2204 30 10 and subheading 2208 40 

220733 

2302 50 00 

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

Residues  and  wastes  of  a  similar  kind,  whether  or  not  in  the 
form of pellets, resulting from the grinding or other working of 
leguminous plants 

2307 00 19 

Other wine lees 

2308 00 19 

Other grape marc 

2308 00 90 

2309 10 90 

Other  vegetable  materials  and  vegetable  waste,  vegetable 
residues and by-products, whether or not in the form of pellets, 
of  a  kind  used  in  animal  feeding,  not  elsewhere  specified  or 
included 

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

2309 90 10 

Fish  or  marine  mammal  solubles,  of  a  kind  used  in  animal 
feeding 

2309 90 91 

Beetpulp with added molasses, of a kind used in animal feeding 

2309 90 95 
2309 90 99 

Other preparations of a kind used in animal feeding, whether or 
not containing by weight 49 % or more of choline chloride on 
an organic or inorganic base 

Chapter 24 

Tobacco and manufactured tobacco substitutes 

2519 90 10 

Magnesium  oxide,  other  than  calcined  natural  magnesium 
carbonate 

NS 

NS 

S 

S 

S 

S 

S 

NS 

S 

NS 

S 

S 

S 

NS 

NS 

2522 

2523 

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

Portland 

cement, 

aluminous 

cement, 

slag 

cement, 

NS 

33 

The arrangement referred to in Section 1 of Chapter II shall not apply to the products of this heading. 

EN 

44 

   EN 

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

Chapter 27 

Mineral  fuels,  mineral  oils  and  products  of  their  distillation; 
bituminous substances; mineral waxes 

2801 

Fluorine, chlorine, bromine and iodine 

2802 00 00 

Sulphur, sublimed or precipitated; colloidal sulphur 

ex 2804 

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

2806 

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid 

2807 00 

Sulphuric acid; oleum 

2808 00 00 

Nitric acid; sulphonitric acids 

2809 

Diphosphorus  pentaoxide;  phosphoric  acid;  polyphosphoric 
acids, whether or not chemically defined 

2810 00 90 

Oxides of boron, other than diboron trioxide; boric acids 

2811 

2812 

2813 

2814 

2815 

2816 

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

Halides and halide oxides of non-metals 

Sulphides of non-metals; commercial phosporus trisulphide 

Ammonia, anhydrous or in aqueous solution 

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

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

2817 00 00 

Zinc oxide; zinc peroxide 

2818 10 

Artificial corundum, whether or not chemically defined 

2819 

2820 

2821 

Chromium oxides and hydroxides 

Manganese oxides 

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

2822 00 00 

Cobalt oxides and hydroxides; commercial cobalt oxides 

2823 00 00 

Titanium oxides 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

S 

S 

NS 

S 

S 

S 

S 

NS 

NS 

S 

EN 

45 

   EN 

2824 

ex 2825 

Lead oxides; red lead and orange lead 

Hydrazine  and  hydroxylamine  and  their  inorganic  salts;  other 
inorganic bases; other metal oxides, hydroxides and peroxides, 
except  for  the  products  of  subheadings  2825 10 00  and 
2825 80 00 

2825 10 00 

Hydrazine and hydroxylamine and their inorganic salts 

2825 80 00 

Antimony oxides 

2826 

ex 2827 

Fluorides;  fluorosilicates,  fluoroaluminates  and  other  complex 
fluorine salts 

Chlorides, chloride oxides and chloride hydroxides, except for 
products of subheadings 2827 10 00 and 2827 32 00; bromides 
and bromide oxides; iodides and iodide oxides 

2827 10 00 

Ammonium chloride 

2827 32 00 

Aluminium chloride 

2828 

2829 

ex 2830 

Hypochlorites;  commercial  calcium  hypochlorite;  chlorites; 
hypobromites 

Chlorates and perchlorates; bromates and perbromates; iodates 
and periodates 

Sulphides,  except  for  the  products  of  subheading  2830 10 00; 
polysulphides, whether or not chemically defined 

2830 10 00 

Sodium sulphides 

2831 

2832 

2833 

Dithionites and sulphoxylates 

Sulphites; thiosulphates 

Sulphates; alums; peroxosulphates (persulphates) 

2834 10 00 

Nitrites 

2834 21 00 
2834 29 

2835 

ex 2836 

Nitrates 

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

Carbonates, except for the products of subheadings 2836 20 00, 
2836 40 00 and 2836 60 00; peroxocarbonates (percarbonates); 
commercial  ammonium  carbonate  containing  ammonium 
carbamate 

NS 

NS 

S 

S 

NS 

NS 

S 

S 

NS 

NS 

NS 

S 

NS 

NS 

NS 

S 

NS 

S 

NS 

EN 

46 

   EN 

2836 20 00 

Disodium carbonate 

2836 40 00 

Potassium carbonates 

2836 60 00 

Barium carbonate 

2837 

2839 

2840 

ex 2841 

Cyanides, cyanide oxides and complex cyanides 

Silicates; commercial alkali metal silicates 

Borates; peroxoborates (perborates) 

Salts  of  oxometallic  or  peroxometallic  acids,  except  for  the 
product of subheading 2841 61 00 

2841 61 00 

Potassium permanganate 

2842 

2843 

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

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

ex 2844 30 11 

Cermets  containing  uranium  depleted  in  U-235  or  compounds 
of this product, other than unwrought 

ex 2844 30 51 

Cermets  containing  thorium  or  compounds  of  thorium,  other 
than unwrought 

2845 90 90 

Isotopes  other  than  those  of  heading 2844,  and  compounds, 
inorganic  or  organic,  of  such  isotopes,  whether  or  not 
chemically  defined,  other  than  deuterium  and  compounds 
thereof,  hydrogen  and  compounds 
in 
deuterium or mixtures and solutions containing these products 

thereof  enriched 

2846 

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

2847 00 00 

Hydrogen peroxide, whether or not solidified with urea 

2848 00 00 

Phosphides,  whether  or  not  chemically  defined,  excluding 
ferrophosphorus 

ex 2849 

Carbides,  whether  or  not  chemically  defined,  except  for  the 
products of subheadings 2849 20 00 and 2849 90 30 

2849 20 00 

Silicon carbide, whether or not chemically defined 

2849 90 30 

Carbides of tungsten, whether or not chemically defined 

S 

S 

S 

NS 

NS 

NS 

NS 

S 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

S 

S 

EN 

47 

   EN 

ex 2850 00 

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

2850 00 70 

Silicides, whether or not chemically defined 

2852 00 00 

Compounds,  inorganic  or  organic,  of  mercury,  excluding 
amalgams 

2853 00 

2903 

ex 2904 

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

Halogenated derivatives of hydrocarbons 

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, 
whether  or  not  halogenated,  except  for  the  products  of 
subheading 2904 20 00 

2904 20 00 

Derivatives containing only nitro or only nitroso groups 

ex 2905 

Acyclic alcohols and their halogenated, sulphonated, nitrated or 
nitrosated  derivatives,  except  for  the  product  of  subheading 
2905 45 00,  and  excluding 
the  products  of  subheadings 
2905 43 00 and 2905 44 

2905 45 00 

Glycerol 

2906 

ex 2907 

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

Phenols,  except  for  the  products  of  subheadings  2907 15 90 
and ex 2907 22 00; phenol-alcohols 

2907 15 90 

Naphthols and their salts, other than 1-naphthol 

ex 2907 22 00 

Hydroquinone (quinol) 

2908 

2909 

2910 

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

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

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

NS 

S 

NS 

NS 

S 

NS 

S 

S 

NS 

NS 

NS 

S 

S 

NS 

S 

NS 

EN 

48 

   EN 

2911 00 00 

ex 2912 

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

Aldehydes,  whether  or  not  with  other  oxygen  function;  cyclic 
polymers  of  aldehydes;  paraformaldehyde,  except  for  the 
product of subheading 2912 41 00 

2912 41 00 

Vanillin (4-hydroxy-3-methoxybenzaldehyde) 

2913 00 00 

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

ex 2914 

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

2914 11 00 

Acetone 

2914 21 00 

Camphor 

2914 22 00 

Cyclohexanone and methylcyclohexanones 

2915 

ex 2916 

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

acyclic  monocarboxylic 

Unsaturated 
cyclic 
monocarboxylic acids, their anhydrides, halides, peroxides and 
peroxyacids,  and  their  halogenated,  sulphonated,  nitrated  or 
nitrosated  derivatives,  except  for  the  products  of  subheadings 
ex 2916 11 00, 2916 12 and 2916 14 

acids, 

ex 2916 11 00 

Acrylic acid 

2916 12 

2916 14 

ex 2917 

Esters of acrylic acid 

Esters of methacrylic acid 

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

2917 11 00 

Oxalic acid, its salts and esters 

2917 12 10 

Adipic acid and its salts 

2917 14 00 

Maleic anhydride 

NS 

NS 

S 

NS 

NS 

S 

S 

S 

S 

NS 

S 

S 

S 

NS 

S 

S 

S 

EN 

49 

   EN 

2917 32 00 

Dioctyl orthophthalates 

2917 35 00 

Phthalic anhydride 

2917 36 00 

Terephthalic acid and its salts 

ex 2918 

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

2918 14 00 

Citric acid 

2918 15 00 

Salts and esters of citric acid 

2918 21 00 

Salicylic acid and its salts 

2918 22 00 

o-Acetylsalicylic acid, its salts and esters 

2918 29 10 

Sulphosalicylic  acids,  hydroxynaphthoic  acids;  their  salts  and 
esters 

2919 

2920 

2921 

2922 

2923 

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

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

Amine-function compounds 

Oxygen-function amino-compounds 

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

ex 2924 

amide-function 
compounds 
Carboxyamide-function 
compounds  of  carbonic  acid,  except  for  the  products  of 
subheading 2924 23 00 

and 

2924 23 00 

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

S 

S 

S 

NS 

S 

S 

S 

S 

S 

NS 

NS 

S 

S 

NS 

S 

NS 

NS 

2925 

ex 2926 

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

Nitrile-function  compounds,  except 
subheading 2926 10 00 

for 

the  product  of 

NS 

2926 10 00 

Acrylonitrile 

EN 

50 

S 

   EN 

2927 00 00 

Diazo-, azo- or azoxy-compounds 

2928 00 90 

Other organic derivatives of hydrazine or of hydroxylamine 

2929 10 

Isocyanates 

2929 90 00 

Other compounds with other nitrogen function 

2930 20 00 
2930 30 00 
ex 2930 90 85 

2930 40 90 
2930 50 00 
2930 90 13 
2930 90 16 
2930 90 20 
ex 2930 90 85 

2931 00 

ex 2932 

Thiocarbamates  and  dithiocarbamates,  and  thiuram  mono-,  di- 
or tetrasulphides; dithiocarbonates (xanthates) 

Methionine,  captafol  (ISO),  methamidophos  (ISO),  and  other 
organo-sulphur  compounds  other 
than  dithiocarbonates 
(xanthates) 

Other organo-inorganic compounds 

Heterocyclic  compounds  with  oxygen  hetero-atom(s)  only, 
except for the products of subheadings 2932 12 00, 2932 13 00 
and 2932 21 00 

2932 12 00 

2-Furaldehyde (furfuraldehyde) 

2932 13 00 

Furfuryl alcohol and tetrahydrofurfuryl alcohol 

2932 21 00 

Coumarin, methylcoumarins and ethylcoumarins 

ex 2933 

Heterocylic  compounds  with  nitrogen  hetero-atom(s)  only, 
except for the product of subheading 2933 61 00 

2933 61 00 

Melamine 

2934 

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

2935 00 90 

Other sulphonamides 

2938 

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

ex 2940 00 00 

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

ex 2940 00 00 

Rhamnose, raffinose and mannose 

2941 20 30 

Dihydrostreptomycin, its salts, esters and hydrates 

S 

NS 

S 

NS 

NS 

S 

NS 

NS 

S 

S 

S 

NS 

S 

NS 

S 

NS 

S 

NS 

NS 

EN 

51 

   EN 

2942 00 00 

Other organic compounds 

310234 

Mineral or chemical fertilisers, nitrogenous 

3103 10 

Superphosphates 

3105 

ex Chapter 32 

3204 

3206 

Chapter 33 

Chapter 34 

Mineral  or  chemical  fertilisers  containing  two  or  three  of  the 
fertilising elements nitrogen, phosphorus and potassium; other 
fertilisers; goods of Chapter 31 in tablets or similar forms or in 
packages of a gross weight not exceeding 10 kg 

Tanning or dyeing extracts; tannins and their derivatives; dyes, 
pigments  and  other  colouring  matter;  paints  and  varnishes; 
putty  and  other  mastics;  inks;  except  for  the  products  of 
headings  3204  and  3206,  and  excluding  the  products  of 
subheadings  3201 20 00,  3201 90 20,  ex 3201 90 90  (tanning 
extracts of eucalyptus), ex 3201 90 90 (tanning extracts derived 
from  gambier  and  myrobalan  fruits)  and  ex 3201 90 90  (other 
tanning extracts of vegetable origin) 

Synthetic organic colouring matter, whether or not chemically 
defined; preparations as specified in note 3 to Chapter 32 based 
on  synthetic  organic  colouring  matter;  synthetic  organic 
products of a kind used as fluorescent brightening agents or as 
luminophores, whether or not chemically defined 

Other  colouring  matter;  preparations  as  specified  in  note 3  to 
Chapter 32,  other  than  those  of  heading 3203,  3204  or  3205; 
inorganic products of a kind used as luminophores, whether or 
not chemically defined 

Essential  oils  and  resinoids;  perfumery,  cosmetic  or  toilet 
preparations 

Soap,  organic  surface-active  agents,  washing  preparations, 
lubricating  preparations,  artificial  waxes,  prepared  waxes, 
polishing or scouring preparations, candles and similar articles, 
modelling pastes, ‘dental waxes’ and dental preparations with a 
basis of plaster 

3501 

Casein, caseinates and other casein derivatives; casein glues 

3502 90 90 

Albuminates and other albumin derivatives 

3503 00 

Gelatin  (including  gelatin  in  rectangular  (including  square) 
sheets, whether or not surface-worked or coloured) and gelatin 
derivatives;  isinglass;  other  glues  of  animal  origin,  excluding 
casein glues of heading 3501 

NS 

S 

S 

S 

NS 

S 

S 

NS 

NS 

S 

NS 

NS 

34 

The arrangement referred to in Section 1 of Chapter II shall not apply to the products of this heading. 

EN 

52 

   EN 

                                                 
3504 00 00 

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

3505 10 50 

Starches, esterified or etherified 

3506 

3507 

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

Enzymes;  prepared  enzymes  not  elsewhere  specified  or 
included 

Chapter 36 

Explosives;  pyrotechnic  products;  matches;  pyrophoric  alloys; 
certain combustible preparations 

Chapter 37 

Photographic or cinematographic goods 

ex Chapter 38 

Miscellaneous  chemical  products,  except  for  the  products  of 
headings  3802  and  3817 00,  subheadings  3823 12 00  and 
3823 70 00,  and  heading  3825,  and  excluding  the  products  of 
subheadings 3809 10 and 3824 60 

3802 

3817 00 

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

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

3823 12 00 

Oleic acid 

3823 70 00 

Industrial fatty alcohols 

3825 

Residual  products  of  the  chemical  or  allied  industries,  not 
elsewhere  specified  or  included;  municipal  waste;  sewage 
sludge; other wastes specified in note 6 to Chapter 38 

ex Chapter 39 

Plastics and articles thereof, except for the products of headings 
3901,  3902,  3903  and  3904,  subheadings  3906 10 00, 
3907 10 00,  3907 60  and  3907 99,  headings  3908  and  3920, 
and subheadings 3921 90 19 and 3923 21 00 

3901 

3902 

3903 

3904 

Polymers of ethylene, in primary forms 

Polymers of propylene or of other olefins, in primary forms 

Polymers of styrene, in primary forms 

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

NS 

NS 

NS 

S 

NS 

NS 

NS 

S 

S 

S 

S 

S 

NS 

S 

S 

S 

S 

EN 

53 

   EN 

3906 10 00 

Poly(methyl methacrylate) 

3907 10 00 

Polyacetals 

3907 60 

3907 99 

3908 

3920 

Poly(ethylene terephthalate) 

Other polyesters, other than unsaturated 

Polyamides in primary forms 

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

3921 90 19 

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

3923 21 00 

Sacks and bags (including cones), of polymers of ethylene 

ex Chapter 40 

Rubber and articles thereof, except for the products of heading 
4010 

4010 

ex 4104 

ex 4106 31  
4106 32 

4107 

4112 00 00 

ex 4113 

Conveyor or transmission belts or belting, of vulcanised rubber 

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

Tanned  or  crust  hides  and  skins  of  swine,  without  hair  on,  in 
the  wet  state  (including  wet-blue),  split  but  not  further 
prepared, or in the dry state (crust), whether or not split, but not 
further  prepared,  excluding 
the  products  of  subheading 
4106 31 10 

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

Leather  further  prepared  after  tanning  or  crusting,  including 
parchment-dressed leather, of sheep or lamb, without wool on, 
whether or not split, other than leather of heading 4114 

Leather  further  prepared  after  tanning  or  crusting,  including 
parchment-dressed  leather,  of  other  animals,  without  wool  or 
hair  on,  whether  or  not  split,  other  than  leather  of  heading 
4114, except for the products of subheading 4113 10 00 

4113 10 00 

Of goats or kids 

S 

S 

S 

S 

S 

S 

S 

S 

NS 

S 

S 

NS 

S 

S 

NS 

S 

EN 

54 

   EN 

4114 

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

4115 10 00 

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

ex Chapter 42 

Articles  of  leather;  saddlery  and  harness;  travel  goods, 
handbags  and  similar  containers;  articles  of  animal  gut  (other 
than  silkworm  gut);  except  for  the  products  of  headings  4202 
and 4203 

4202 

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

4203 

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

Chapter 43 

Furskins and artificial fur; manufactures thereof 

ex Chapter 44  Wood and articles of wood, except for the products of headings 
4410,  4411,  4412, 
subheadings  4418 10,  4418 20 10, 
4418 71 00,  4420 10 11,  4420 90 10  and  4420 90 91;  wood 
charcoal 

4410 

4411 

4412 

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

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

Plywood, veneered panels and similar laminated wood 

4418 10 

Windows, French windows and their frames, of wood 

4418 20 10 

Doors  and  their  frames  and  thresholds,  of  tropical  wood  as 
specified in additional note 2 to Chapter 44 

4418 71 00 

Assembled flooring panels for mosaic floors, of wood 

4420 10 11 
4420 90 10 

Statuettes and other ornaments, of tropical wood as specified in 
additional  note 2  to  Chapter  44;  wood  marquetry  and  inlaid 

S 

S 

NS 

S 

S 

NS 

NS 

S 

S 

S 

S 

S 

S 

S 

EN 

55 

   EN 

4420 90 91 

wood;  caskets  and  cases  for  jewellery  or  cutlery,  and  similar 
articles,  and  wooden  articles  of  furniture  not  falling  in 
Chapter 94, of tropical wood as specified in additional note 2 to 
Chapter 44 

ex Chapter 45 

Cork  and  articles  of  cork,  except  for  the  products  of  heading 
4503 

NS 

4503 

Articles of natural cork 

Chapter 46 

Manufactures of straw, of esparto or of other plaiting materials; 
basketware and wickerwork 

Chapter 50 

Silk 

ex Chapter 51  Wool,  fine  or  coarse  animal  hair,  excluding  the  products  of 

heading 5105; horsehair yarn and woven fabric 

Chapter 52 

Cotton 

Chapter 53 

Chapter 54 

Other vegetable textile fibres; paper yarn and woven fabrics of 
paper yarn 

Man-made  filaments;  strip  and  the  like  of  man-made  textile 
materials 

Chapter 55 

Man-made staple fibres 

Chapter 56 

Wadding,  felt  and  nonwovens;  special  yarns;  twine,  cordage, 
ropes and cables and articles thereof 

Chapter 57 

Carpets and other textile floor coverings 

Chapter 58 

Chapter 59 

Special  woven  fabrics;  tufted  textile  fabrics;  lace;  tapestries; 
trimmings; embroidery 

Impregnated,  coated,  covered  or  laminated  textile  fabrics; 
textile articles of a kind suitable for industrial use 

Chapter 60 

Knitted or crocheted fabrics 

Chapter 61 

Chapter 62 

Chapter 63 

Articles  of  apparel  and  clothing  accessories,  knitted  or 
crocheted 

Articles  of  apparel  and  clothing  accessories,  not  knitted  or 
crocheted 

Other  made-up  textile  articles;  sets;  worn  clothing  and  worn 
textile articles; rags 

Chapter 64 

Footwear, gaiters and the like; parts of such articles 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

EN 

56 

   EN 

Chapter 65 

Headgear and parts thereof 

Chapter 66 

Chapter 67 

Chapter 68 

Umbrellas,  sun  umbrellas,  walking  sticks,  seat-sticks,  whips, 
riding-crops and parts thereof 

Prepared feathers and down and articles made of feathers or of 
down; artificial flowers; articles of human hair 

Articles  of  stone,  plaster,  cement,  asbestos,  mica  or  similar 
materials 

Chapter 69 

Ceramic products 

Chapter 70 

Glass and glassware 

ex Chapter 71 

Natural  or  cultured  pearls,  precious  or  semi-precious  stones, 
precious  metals,  metals  clad  with  precious  metal,  and  articles 
thereof;  imitation  jewellery;  coin;  except  for  the  products  of 
heading 7117 

7117 

7202 

Imitation jewellery 

Ferro-alloys 

Chapter 73 

Articles of iron or steel 

Chapter 74 

Copper and articles thereof 

7505 12 00 

Bars, rods and profiles, of nickel alloys 

7505 22 00 

Wire, of nickel alloys 

7506 20 00 

Plates, sheets, strip and foil, of nickel alloys 

7507 20 00 

Nickel tube or pipe fittings 

ex Chapter 76 

Aluminium  and  articles  thereof,  excluding  the  products  of 
heading 7601 

ex Chapter 78 

Lead  and  articles  thereof,  excluding  the  products  of  heading 
7801 

ex Chapter 79 

Zinc  and  articles  thereof,  excluding  the  products  of  headings 
7901 and 7903 

ex Chapter 81 

Other  base  metals;  cermets;  articles  thereof,  excluding  the 
products  of  subheadings  8101 10 00,  8101 94 00,  8102 10 00, 
8102 94 00,  8104 11 00,  8104 19 00,  8107 20 00,  8108 20 00, 
8108 30 00,  8109 20 00,  8110 10 00,  8112 21 90,  8112 51 00, 
8112 59 00, 8112 92 and 8113 00 20 

NS 

S 

NS 

NS 

S 

S 

NS 

S 

S 

NS 

S 

NS 

NS 

NS 

NS 

S 

S 

S 

S 

Chapter 82 

Tools,  implements,  cutlery,  spoons  and  forks,  of  base  metal; 

S 

EN 

57 

   EN 

parts thereof, of base metal 

Chapter 83 

Miscellaneous articles of base metal 

ex Chapter 84 

reactors,  boilers,  machinery 

Nuclear 
and  mechanical 
appliances,  and  parts  thereof,  except  for  the  products  of 
subheadings 8401 10 00 and 8407 21 10 

8401 10 00 

Nuclear reactors 

8407 21 10 

Outboard motors, of a cylinder capacity not exceeding 325 cm3 

ex Chapter 85 

television 

Electrical  machinery  and  equipment  and  parts  thereof;  sound 
recorders  and  reproducers, 
image  and  sound 
recorders  and  reproducers,  and  parts  and  accessories  of  such 
articles,  except  for  the  products  of  subheadings  8516 50 00, 
8517 69 39,  8517 70 15,  8517 70 19,  8519 20,  8519 30, 
8519 81 11 
to 
8519 89 19,  headings  8521,  8525  and  8527,  subheadings 
8528 49,  8528 59  and  8528 69  to  8528 72,  heading  8529  and 
subheadings 8540 11 and 8540 12 

to  8519 81 45,  8519 81 85,  8519 89 11 

8516 50 00 

Microwave ovens 

8517 69 39 

8517 70 15 
8517 70 19 

Reception  apparatus  for  radio-telephony  or  radio  telegraphy, 
other than portable receivers for calling, alerting or paging 

Aerials and aerial reflectors of all kinds, other than aerials for 
radio-telegraphic  or  radio-telephonic  apparatus;  parts  suitable 
for use therewith 

8519 20 
8519 30 

Apparatus operated by coins, banknotes, bank cards, tokens or 
by other means of payment; turntables (record-decks 

8519 81 11 to 
8519 81 45 

Sound-reproducing  apparatus  (including  cassette-players),  not 
incorporating a sound-recording device 

8519 81 85 

Other magnetic tape recorders incorporating sound-reproducing 
apparatus, other than cassette-type 

8519 89 11 to 
8519 89 19 

Other sound-reproducing apparatus, not incorporating a sound-
recording device 

8521 

8525 

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

Transmission  apparatus  for  radio-broadcasting  or  television, 
whether  or  not  incorporating  reception  apparatus  or  sound-
recording or -reproducing apparatus; television cameras; digital 
cameras and video camera recorders 

S 

NS 

S 

S 

NS 

S 

S 

S 

S 

S 

S 

S 

S 

S 

8527 

Reception  apparatus  for  radio-broadcasting,  whether  or  not 

S 

EN 

58 

   EN 

8528 49 
8528 59 
8528 69 to 
8528 72 

8529 

8540 11 
8540 12 00 

Chapter 86 

combined,  in  the  same  housing,  with  sound-recording  or  -
reproducing apparatus or a clock 

Monitors and projectors, not incorporating television-reception 
apparatus, other than of a kind used solely or principally in an 
automatic  data-processing  system  of  heading  8471;  reception 
apparatus  for  television,  whether  or  not  incorporating  radio-
broadcast  receivers  or  sound-  or  video-recording  or  -
reproducing apparatus 

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

Cathode  ray  television  picture  tubes,  including  video  monitor 
cathode  ray 
tubes,  colour,  or  black-and-white  or  other 
monochrome 

Railway  or  tramway  locomotives,  rolling  stock  and  parts 
thereof; railway or tramway track fixtures and fittings and parts 
thereof;  mechanical  (including  electromechanical) 
traffic-
signalling equipment of all kinds 

ex Chapter 87 

Vehicles other than railway or tramway rolling stock, and parts 
and  accessories  thereof,  except  for  the  products  of  headings 
8702,  8703,  8704,  8705,  8706 00,  8707,  8708,  8709,  8711, 
8712 00 and 8714 

8702 

8703 

8704 

8705 

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

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

Motor vehicles for the transport of goods 

Special-purpose  motor  vehicles,  other  than  those  principally 
designed  for  the  transport  of  persons  or  goods  (for  example, 
fire-fighting  vehicles, 
breakdown 
concrete-mixer  lorries,  road-sweeper  lorries,  spraying  lorries, 
mobile workshops, mobile radiological units) 

lorries,  crane 

lorries, 

8706 00 

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

8707 

8708 

8709 

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

Parts and accessories of the motor vehicles of headings 8701 to 
8705 

Works trucks, self-propelled, not fitted with lifting or handling 

S 

S 

S 

NS 

NS 

S 

S 

S 

S 

S 

S 

S 

S 

EN 

59 

   EN 

equipment,  of  the  type  used  in  factories,  warehouses,  dock 
areas or airports for short-distance transport of goods; tractors 
of  the  type  used  on  railway-station  platforms;  parts  of  the 
foregoing vehicles 

8711 

8712 00 

Motorcycles  (including  mopeds)  and  cycles  fitted  with  an 
auxiliary motor, with or without sidecars; sidecars 

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

8714 

Parts and accessories of vehicles of headings 8711 to 8713 

Chapter 88 

Aircraft, spacecraft, and parts thereof 

Chapter 89 

Ships, boats and floating structures 

Chapter 90 

Optical,  photographic,  cinematographic,  measuring,  checking, 
precision, medical or surgical instruments and apparatus; parts 
and accessories thereof 

Chapter 91 

Clocks and watches and parts thereof 

Chapter 92 

Musical instruments; parts and accessories of such articles 

ex Chapter 94 

9405 

Furniture; bedding, mattresses, mattress supports, cushions and 
similar  stuffed  furnishings;  lamps  and  lighting  fittings,  not 
elsewhere specified or included; illuminated signs, illuminated 
nameplates and the like; prefabricated buildings, except for the 
products of heading 9405 

lighting  fittings 

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

ex Chapter 95 

Toys,  games  and  sports  requisites;  parts  and  accessories 
thereof;  except  for  the  products  of  subheadings  9503 00 30  to 
9503 00 99 

9503 00 30 to 
9503 00 99 

toys; 

Other 
recreational models, working or not; puzzles of all kinds 

(‘scale’)  models  and  similar 

reduced-size 

Chapter 96 

Miscellaneous manufactured articles 

S 

S 

S 

NS 

NS 

S 

S 

NS 

NS 

S 

NS 

S 

NS’ 

EN 

60 

   EN 

 ANNEX III 

Conventions referred to in Article 9 

PART A 

Core human and labour rights UN/ILO Conventions 

International Covenant on Civil and Political Rights 

International Covenant on Economic Social and Cultural Rights 

International  Convention  on 
Discrimination 

the  Elimination  of  All  Forms  of  Racial 

1. 

2. 

3. 

4.  Convention on the Elimination of All Forms of Discrimination Against Women 

5.  Convention Against Torture and other Cruel, Inhuman or Degrading Treatment 

or Punishment 

6.  Convention on the Rights of the Child 

7.  Convention on the Prevention and Punishment of the Crime of Genocide 

8.  Convention concerning Minimum Age for Admission to Employment (No 138) 

9.  Convention  concerning 

the  Prohibition  and  Immediate  Action  for 

the 

Elimination of the Worst Forms of Child Labour (No 182) 

10.  Convention concerning the Abolition of Forced Labour (No 105) 

11.  Convention concerning Forced or Compulsory Labour (No 29) 

12.  Convention  concerning  Equal  Remuneration  of  Men  and  Women  Workers  for 

Work of Equal Value (No 100) 

13.  Convention  concerning  Discrimination 

in  Respect  of  Employment  and 

Occupation (No 111) 

14.  Convention  concerning  Freedom  of  Association  and  Protection  of  the  Right  to 

Organise (No 87) 

15.  Convention  concerning  the  Application  of  the  Principles  of  the  Right  to 

Organise and to Bargain Collectively (No 98) 

16.  International  Convention  on  the  Suppression  and  Punishment  of  the  Crime  of 

Apartheid. 

PART B 

Conventions related to the environment and to governance principles 

17.  Montreal Protocol on Substances that Deplete the Ozone Layer 

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18.  Basel  Convention  on  the  Control  of  Transboundary  Movements  of  Hazardous 

Wastes and Their Disposal 

19.  Stockholm Convention on persistent Organic Pollutants 

20.  Convention  on  International  Trade  in  Endangered  Species  of  Wild  Fauna  and 

Flora 

21.  Convention on Biological Diversity 

22.  Cartagena Protocol on Biosafety 

23.  Kyoto  Protocol  to  the  United  Nations  Framework  Convention  on  Climate 

Change 

24.  United Nations Single Convention on Narcotic Drugs (1961) 

25.  United Nations Convention on Psychotropic Substances (1971) 

26.  United  Nations  Convention  against  Illicit  Traffic  in  Narcotic  Drugs  and 

Psychotropic Substances (1988) 

27.  United Nations Convention against Corruption (Mexico). 

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