Proposal for a Council Regulation laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products (Codified version)
Date: 2008-11-27
Institutions: European Commission
Subjects: agro-industry, cif price, codification of EU law, export, import, trading operation

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COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 27.11.2008 
COM(2008) 796 final 

2008/0226 (CNS) 

Proposal for a 

COUNCIL REGULATION  

laying down the trade arrangements applicable to certain goods resulting from the 
processing of agricultural products 

(Codified version) 

(presented by the Commission) 

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EXPLANATORY MEMORANDUM 

In  the  context  of  a  people’s  Europe,  the  Commission  attaches  great  importance  to 
simplifying  and  clarifying  Community  law  so  as  to  make  it  clearer  and  more 
accessible to the ordinary citizen, thus giving him new opportunities and the chance 
to make use of the specific rights it gives him. 

This aim cannot be achieved so long as numerous provisions that have been amended 
several times, often quite substantially, remain scattered, so that they must be sought 
partly  in  the  original  instrument  and  partly  in  later  amending  ones.  Considerable 
research work, comparing many different instruments, is thus needed to identify the 
current rules. 

For  this  reason  a  codification  of  rules  that  have  frequently  been  amended  is  also 
essential if Community law is to be clear and transparent. 

On  1  April  1987  the  Commission  therefore  decided1  to  instruct  its  staff  that  all 
legislative acts should be codified after no more than ten amendments, stressing that 
this  is  a  minimum  requirement  and  that  departments  should  endeavour  to  codify  at 
even  shorter  intervals  the  texts  for  which  they  are  responsible,  to  ensure  that  the 
Community rules are clear and readily understandable. 

The  Conclusions  of 
the  Edinburgh  European  Council 
(December 1992) confirmed this2, stressing the importance of codification as it offers 
certainty as to the law applicable to a given matter at a given time. 

the  Presidency  of 

Codification  must  be  undertaken  in  full  compliance  with  the  normal  Community 
legislative procedure. 

Given  that  no  changes  of  substance  may  be  made  to  the  instruments  affected  by 
codification, the European Parliament, the Council and the Commission have agreed, 
by  an  interinstitutional  agreement  dated  20  December  1994,  that  an  accelerated 
procedure may be used for the fast-track adoption of codification instruments. 

is 

to  undertake  a  codification  of  Council 
this  proposal 
The  purpose  of 
Regulation (EC) No 3448/93  of  6  December  1993 
trade 
arrangements  applicable  to  certain  goods  resulting  from  the  processing  of 
agricultural  products3.  The  new  Regulation  will  supersede  the  various  acts 
incorporated in it4; this proposal fully preserves the content of the acts being codified 
and  hence  does  no  more  than  bringing  them  together  with  only  such  formal 
amendments as are required by the codification exercise itself. 

laying  down 

the 

COM(87) 868 PV. 
See Annex 3 to Part A of the Conclusions. 
Carried out pursuant to the Communication from the Commission to the European Parliament and the 
Council – Codification of the Acquis communautaire, COM(2001) 645 final. 
See Annex IV to this proposal. 

1. 

2. 

3. 

4. 

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5. 

The codification proposal was drawn up on the basis of a preliminary consolidation, 
in  all  official  languages,  of  Regulation  (EC) No 3448/93  and  the  instruments 
amending  it,  carried  out  by  the  Office  for  Official  Publications  of  the  European 
Communities, by means of a data-processing system. Where the Articles have been 
given new numbers, the correlation between the old and the new numbers is shown 
in a table contained in Annex V to the codified Regulation. 

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(cid:208) 3448/93 
2008/0226 (CNS) 

Proposal for a 

COUNCIL REGULATION  

laying down the trade arrangements applicable to certain goods resulting from the 
processing of agricultural products (codified version) 

THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  establishing  the  European  Community,  and  in  particular 
Articles 37 and 133 thereof, 

Having regard to the proposal from the Commission, 

Having regard to the opinion of the European Parliament1, 

Having regard to the opinion of the European Economic and Social Committee2, 

Whereas: 

(1) 

Council  Regulation  (EC)  No  3448/93  of  6  December  1993  laying  down  the  trade 
arrangements applicable to certain goods resulting from the processing of agricultural 
products3 has been substantially amended several times4. In the interests of clarity and 
rationality the said Regulation should be codified. 

(cid:208)  

(2) 

The  Treaty  ⌦ provides ⌫  for  the  establishment  of  a  common  agricultural  policy 
covering the agricultural products listed in Annex I to the Treaty. 

(cid:208) 3448/93 Recital 1 (adapted) 

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3 
4 

OJ C […], […], p. […]. 
OJ C […], […], p. […]. 
OJ L 318, 20.12.1993, p. 18.  
See Annex IV. 

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(3) 

Certain agricultural products are used in numerous goods not covered by Annex I to 
the Treaty. 

(cid:208) 3448/93 Recital 2 

(cid:208) 3448/93 Recital 3 

(4) 

It is necessary to provide for measures under the common agricultural policy and the 
common  commercial  policy  to  take  account  of the  impact  of  trade  in  such  goods  on 
the objectives of Article 33 of the Treaty and of how measures adopted to implement 
Article  37  of  the  Treaty  affect  the  economic  position  of  such  goods,  given  the 
differences between the costs of procuring agricultural products within and outside the 
Community and the differences in the prices of agricultural products. 

(cid:208) 3448/93 Recital 4 

(5) 

The  Treaty  lays  down  that  the  agricultural  policy  and  the  commercial  policy  are 
Community  policies.  It  is  necessary  to  establish  for  certain  goods  resulting  from  the 
processing  of  agricultural  products  general  and  comprehensive  rules,  applicable 
throughout  the  Community,  relating  to  trade  in  these  goods,  in  order  to  attain  the 
objectives of the Treaty. 

(6)  ⌦ It is appropriate ⌫ to take account of the constraints arising from the agreement 
on  agriculture  concluded  in  the  multilateral  trade  negotiations  under  the  Uruguay 
Round⌦ 5 ⌫. 

(cid:208) 2580/2000 Recital 1 (adapted) 

(cid:208) 3448/93 Recital 8 (adapted) 

(7) 

Certain  goods  falling  within  Chapters  1  to  24  of  the  combined  nomenclature  are 
obtained  using  agricultural  products  subject  to  the  common  agricultural  policy.  The 
charges  applied  to  imports  of  such  goods  ⌦ should ⌫  therefore  ⌦,  on  the  one 
hand, ⌫ cover the difference between the world market prices and the prices on the 
Community market for the agricultural products used in their production and ⌦ , on 
the  other  hand, ⌫  ensure  the  protection  of  the  processing  industry  concerned.  It  is 
therefore necessary to consolidate the rules ⌦ applicable ⌫ to all the goods obtained 
in significant proportion from agricultural products. 

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OJ L 336, 23.12.1994, p. 22. 

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(cid:208) 3448/93 Recital 9 

(8) 

Under agreements entered into, the Community is to limit such charges to covering, in 
whole  or  in  part,  differences  in  the  price  of  agricultural  products  used  in  the 
production of the goods in question. It is accordingly necessary to establish for these 
goods that part of the overall charge which covers the differences between the prices 
of the agricultural products taken into account. 

(9)  ⌦ In addition, ⌫ it is necessary to maintain a close link between the calculation of 
the  agricultural  component  of  the  charge  applicable  to  goods  and  that  applicable  to 
basic products imported in the unaltered state. 

(cid:208) 3448/93 Recital 10 (adapted) 

(10) 

In order to avoid undue administrative  formalities, negligible  amounts should  not  be 
applied  and  Member  States  should  be  permitted  to  refrain  from  adjusting  amounts 
relating  to  a  given  transaction  where  the  balance  of  the  amounts  concerned  is  itself 
negligible. 

(cid:208) 3448/93 Recital 11 

(11)  The implementation of preferential agreements should not complicate the procedures 
applicable  to  trade  with  third  countries.  The  implementing  rules  ⌦ should ⌫ 
therefore  ensure  that  goods  declared  for  export  under  a  preferential  arrangement  are 
not in fact exported in accordance with the general arrangements and vice versa. 

(cid:208) 3448/93 Recital 12 (adapted) 

(cid:208) 1097/98 Recital 3 

(12)  Under  certain  preferential  agreements  reductions  are  granted  on  the  agricultural 
components  within  the  framework  of  the  Community's  commercial  policy.  These 
reductions are established with reference to the agricultural components applicable to 
non-preferential  trade.  These  reduced  amounts  must  therefore  be  converted  into 
national  currency  at  the  same  rate  as  applied  for  conversion  of  the  non-reduced 
amounts. 

(13)  Under  certain  preferential  agreements  concessions  are  granted  within  quota  limits 
relating  to  both  agricultural  and  non-agricultural  protection,  or  non-agricultural 

(cid:208) 1097/98 Recital 4 

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protection is subject to reductions as a consequence of such agreements. It is essential 
that the management of the non-agricultural part of protection should be subject to the 
same rules as for the agricultural part. 

(cid:208) 3448/93 Recital 13 (adapted) 

(14)  Arrangements  ⌦ should ⌫  be  made  for  export  refunds  on  certain  agricultural 
products  used  in  the  manufacture  of  goods  not  covered  by  Annex  I  to  the  Treaty  in 
order  not  to  penalise  producers  of  the  said  goods  for  the  prices  at  which  they  are 
obliged to procure their supplies as a result of the common agricultural policy. Such 
refunds may cover only the difference between the price of an agricultural product on 
the  Community  market  and  world  market  respectively.  These  arrangements  should 
accordingly  be  established  as  part  of  the  common  organisation  of  the  markets 
concerned. 

(cid:208) 3448/93 Recital 14 (adapted) 

(15)  Articles  162,  163  and  164  of  Council  Regulation  (EC)  No  1234/2007  of 
22 October 2007  establishing  a  common  organisation  of  agricultural  markets  and  on 
specific provisions for certain agricultural products (Single CMO Regulation)6 and the 
corresponding articles of certain other regulations on the common organisation of the 
markets  in  agricultural  products  provide  for  the  granting  of  such  refunds.  The 
implementing  rules  should  be  adopted  under 
in 
Article 195(2) of Regulation (EC) No 1234/2007 and the corresponding articles of the 
other  regulations  concerned.  The  amounts  of  the  refunds  should  be  fixed  under  the 
same procedure as the amounts of the refunds for the agricultural products exported in 
the  unaltered  state  ⌦ but  the ⌫  implementing  rules  for  the  said  procedure 
⌦ should ⌫ be established having regard essentially to the manufacturing processes 
of the goods concerned. The implementing rules should accordingly be established on 
the same basis. 

the  procedure  referred 

to 

(cid:208) 2580/2000 Recital 2 

(16) 

In  particular,  there  should  be  checks  on  expenditure  on  the  basis  of  commitments 
through  the  issuing  of  certificates.  However,  as  regards  expenditure  which  has  not 
been covered by obtaining a certificate or certificates, accounting of such expenditure 
will  continue  to  be  carried  out  on  the  basis  of  refund  payments,  if  necessary  in  the 
form of an advance. 

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OJ L 299, 16.11.2007, p. 1. 

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(cid:208) 2580/2000  Recitals  3  and  4 
(adapted) 

(17)  The  Commission  will  take  into  consideration  agricultural  products  processing 
enterprises  as  a  whole,  and,  in  particular,  the  situation  of  small  and  medium-sized 
enterprises,  taking  account  of  the  impact  of  targeted  measures  relating  to  savings  on 
export  refunds.  ⌦ In  view  of  their  specific  interests,  small  exporters  should  be 
exempted from submission of certificates under the export refund arrangements. ⌫ 

(cid:208) 3448/93 Recital 15 

(18)  The mechanism of agricultural protection provided for by this Regulation may prove 
defective under exceptional circumstances. That risk may also arise in the context of 
preferential agreements. In order to avoid in such cases leaving the Community market 
without defence against disturbances which could result from this, it is appropriate to 
provide for all necessary measures to be taken rapidly. 

(19)  Council  Regulation  (EEC)  No  2913/92  of  12  October  1992  establishing  the 
Community  customs  code7  should  be  made  applicable  to  trade  covered  by  this 
Regulation. 

(cid:208) 3448/93 Recital 16 

(cid:208) 3448/93 Recital 17 (adapted) 

(20)  The distinction drawn between agricultural products covered by Annex I to the Treaty 
and goods not covered by Annex I is a criterion specific to the Community, based on 
the situation of agriculture and the food industry in the Community. The situation may 
be  appreciably  different  in  certain  third  countries  with  which  the  Community 
concludes  agreements.  Therefore,  provision  ⌦ should ⌫  be  made 
in  such 
agreements  for  the  possibility  of  extending  the  general  rules  applicable  to  processed 
agricultural  products  not  covered  by  Annex  I  to  the  Treaty,  mutatis  mutandis,  to 
certain agricultural products covered by Annex I to be Treaty. 

(21)  Under  agreements  concluded  in  accordance  with  Article  300  of  the  Treaty,  it  is 
possible that the requirements for the processing industries in terms of agricultural raw 
materials  may  not  be  covered  completely,  under  competitive  conditions,  by 
Community  raw  materials.  Article  117(c)  of  Regulation  (EEC)  No  2913/92  admits 

(cid:208) 2580/2000 Recital 5 

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OJ L 302, 19.10.1992, p. 1. 

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goods under the inward processing arrangements subject to fulfilment of the economic 
conditions  as  defined  by  Commission  Regulation  (EEC)  No  2454/93  of  2  July  1993 
laying  down  provisions  for  the  implementation  of  Council  Regulation  (EEC) 
No 2913/92  establishing  the  Community  Customs  Code8.  Having  regard  to  the 
abovementioned  agreements,  there  should  also  be  provision  for  considering  the 
economic  conditions  to  have  been  fulfilled  for  the  admission  of  certain  quantities  of 
certain agricultural products under the processing arrangements. 

(cid:208) 2580/2000 Recital 6 

(22) 

In  order  to  safeguard  the  interests  of  producers  of  agricultural  raw  materials,  in 
successive  financial  years,  the  necessary  appropriations  should  be  made  available  so 
that goods not covered by Annex I to the Treaty may benefit fully from a maximum 
use  of  the  current  WTO  ceiling.  There  should  also  be  overall  checks,  though  the 
procedure  laid  down  should  be  flexible,  on  the  basis  of  a  regularly  revised  forward 
estimate, of the quantities admitted under inward processing arrangements not subject 
to  prior  individual  checks  of  the  economic  conditions  (excluding  those  used  for 
processing,  the  usual  forms  of  handling  or the  manufacture  of  goods  not  eligible  for 
refunds)  and  in  compliance  with  the  other  general  conditions  relating  to  the  inward 
processing arrangements. Finally, account should also be taken of the situation on the 
Community market for the commodities concerned, to ensure prudent management of 
the said quantities. 

(23)  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 Commission9, 

(cid:208)  

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OJ L 253, 11.10.1993, p. 1.  
OJ L 184, 17.7.1999, p. 23.  

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HAS ADOPTED THIS REGULATION: 

(cid:208) 3448/93 

(cid:208) 3448/93 (adapted) 

⌦ CHAPTER I ⌫ 

⌦ Subject matter, Definitions and Scope ⌫ 

(cid:208) 3448/93 

Article 1 

This  Regulation  determines  the  trade  arrangements  applicable  to  certain  goods  defined  in 
Annex II. 

(cid:208) 1097/98 Art. 1 pt. 1 

(cid:208) 2580/2000 Art. 1 pt. 1 
(adapted) 

⌦ Article 2 ⌫ 

(cid:208) 2580/2000 Art. 1 pt. 1  

1. For the purposes of this Regulation, the following definitions shall apply: 

(a) 

(b) 

‘agricultural products’ means products covered by Annex I to the Treaty; 

‘goods’ means products not covered by Annex I to the Treaty and listed in Annex II 
to this Regulation. 

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However, the term ‘goods’, used in Chapter III and in Article 12, shall relate to products not 
covered  by  Annex  I  to  the  Treaty  and  contained  in  the  corresponding  Annexes  to  the 
Regulations on the common organisation of markets in the agricultural sector. 

(cid:208) 2580/2000 Art. 1 pt. 1 
(adapted) 

(cid:208) 1097/98 Art. 1 pt. 1 

2.  For  the  purposes  of  the  application  of  certain  preferential  agreements,  the  following 
definitions shall apply: 

(a) 

(b) 

(c) 

‘agricultural  component’  means  the  part  of  the  charge  corresponding  to  the 
Community  Customs  Tariff  duties  applicable  to  the  agricultural  products  listed  in 
Annex  I  or,  where  appropriate,  the  duties  applicable  to  agricultural  products 
originating in the countries concerned for the quantities of these agricultural products 
considered to have been used, as referred to in Article 14; 

‘non-agricultural  component’  means  the  part  of  the  charge  corresponding  to  the 
Common  Customs  Tariff  duties,  reduced  by  the  agricultural  component  defined  in 
point (a); 

‘basic  products’  means  certain  agricultural  products  covered  by  Annex  I  to  this 
Regulation  or  assimilated  to  those  products  or  resulting  from  their  processing,  for 
which  the  duties  published  in  the  Common  Customs  Tariff  serve  to  determine  the 
agricultural component of the charge applicable to the goods. 

(cid:208) 3448/93 (adapted) 

⌦ Article 3 ⌫ 

(cid:208) 3448/93 

This  Regulation  may  also  apply  to  certain  agricultural  products  in  the  framework  of 
preferential trade. 

In that case the list of those agricultural products subject to the rules governing trade in goods 
shall be established by the agreement concerned. 

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(cid:208) 1097/98 Art. 1 pt. 2 (adapted) 

CHAPTER II 

Importation 

SECTION I 

TRADE WITH ⌦ THIRD ⌫ COUNTRIES 

Article 4 

1. Save where otherwise provided in this Regulation, the Common Customs Tariff duties shall 
apply to the goods listed in Annex II. 

For the goods listed in Table 1 of Annex II, the charge shall consist of an ad valorem duty, 
designated  the  ‘fixed  component’,  and  a  specific  amount  set  in  euros,  designated  the 
‘agricultural component’. 

For the goods listed in Table 2 of Annex II, the agricultural component of the charge shall be 
part of the charge applicable to imports of such goods. 

2. Subject to Articles 10 and 11, the levying of any customs duty or charge having equivalent 
effect other than the charge provided for in paragraph 1 of this Article shall be prohibited. 

3. The general rules for interpretation of the Combined Nomenclature and the special rules for 
application of the Nomenclature shall apply for the purposes of classification of the products 
covered  by  this  Regulation;  the  tariff  nomenclature  resulting  from  application  of  this 
Regulation shall be included in the Common Customs Tariff. 

4. The detailed rules for application of this Regulation shall be adopted in accordance with the 
procedure laid down in Article 16(2). 

(cid:208) 1097/98 Art. 1 pt. 2 

Article 5 

1. Where the Common Customs Tariff lays down a maximum charge, the charge provided for 
in Article 4 may not exceed this maximum. 

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Where  the  maximum  charge  referred  to  in  the  previous  subparagraph  may  be  applied  only 
under  specific  conditions,  these  conditions  shall  be  determined  in  accordance  with  the 
procedure laid down in Article 10(2) of Council Regulation (EEC) No 2658/8710. 

2.  Where  the  maximum  charge  consists  of  an  ad  valorem  duty  plus  an  additional  duty  on 
various kinds of sugar, expressed as sucrose (AD S/Z), or on flour (AD F/M), such additional 
duty shall be that laid down in the Common Customs Tariff. 

SECTION II 

PREFERENTIAL TRADE 

Article 6 

1. The agricultural component applicable in the framework of preferential trade shall be the 
specific amount fixed in the Common Customs Tariff. 

However,  where  the  country  or  countries  concerned  satisfy  the  requirements  of  Community 
legislation for processed products, adopt the same basic products as the Community, cover the 
same goods and use the same coefficients as the Community: 

(a) 

(b) 

this agricultural component may be determined on the basis of the quantities of basic 
products  actually  used  if  the  Community  has  concluded  a  customs  cooperation 
agreement covering the establishment of such quantities; 

the  duty  applicable  on  importation  of  the  basic  product  may  be  replaced  by  an 
amount established on the basis of the difference between agricultural prices in the 
Community and those in the country or region concerned, or by an amount offsetting 
a jointly established price for the region concerned; 

(c) 

where the application of point (b) results in amounts with little impact on the goods 
covered, this arrangement may be replaced by a system of flat rate amounts or rates. 

2.  The  agricultural  components,  with  any  reductions,  applicable  to  imports  under  a 
preferential  agreement  shall  be  converted  into  national  currency  by  applying  the  same 
exchange rate as applicable to non-preferential trade. 

3.  The  ad valorem  duties  corresponding  to  the  agricultural  component  of  the  charge  for  the 
goods  in  Table  2  of  Annex  II  may  be  replaced  by  another  agricultural  component  where 
provided for by a preferential agreement. 

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OJ L 256, 7.9.1987, p. 1.  

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4.  The  detailed  rules  for  applying  this  Article  shall  be  adopted  in  accordance  with  the 
procedure ⌦ referred to ⌫ in Article 16(2). 

(cid:208) 1097/98 Art. 1 pt. 2 (adapted) 

If necessary, those detailed rules shall cover in particular: 

(cid:208) 1097/98 Art. 1 pt. 2 

(a) 

(b) 

(c) 

completion and circulation of the documents necessary for granting the preferential 
arrangements provided for in paragraphs 1 and 3 of this Article; 

the measures necessary to avoid diversions of trade; 

the list of basic products. 

5.  Where  methods  of  analysing  the  agricultural  products  used  are  necessary,  the  methods 
specified  for  the  agricultural  products  in  question  in  the  case  of  refunds  on  exports  to  third 
countries shall be used. 

6.  The  Commission  shall  publish  the  charges  resulting  from  application  of  the  agreements 
referred to in paragraphs 2 and 3. 

Article 7 

1.  Where  a  preferential  agreement  provides  for  the  reduction  or  phasing-out  of  the  non-
agricultural part of the charge, this shall be the fixed component in the case of the goods listed 
in Table 1 of Annex II. 

2.  Where  a  preferential  agreement  provides  for  a  reduction  in  the  agricultural  component, 
whether  or  not  within  the  limits  of  a  tariff  quota,  the  detailed  rules  for  determining  and 
managing  such  reduced  agricultural  components  shall  be  adopted  in  accordance  with  the 
procedure ⌦ referred to ⌫ in Article 16(2), provided the agreement specifies: 

(cid:208) 1097/98 Art. 1 pt. 2 (adapted) 

(a) 

(b) 

the products eligible for these reductions; 

the quantities of goods or value of any quotas to which these reductions apply or the 
method of calculating these quantities or values; 

(c) 

the factors determining the reduction in the agricultural component. 

3. The detailed rules necessary for initiating and managing reductions in the non-agricultural 
components  of  the  charge  shall  be  adopted  in  accordance  with  the  procedure  ⌦ referred 
to ⌫ in Article 16(2). 

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4.  The  Commission  shall  publish  the  charges  resulting  from  application  of  the  preferential 
agreements referred to in paragraphs 1 and 2. 

(cid:208) 3448/93 (adapted) 

CHAPTER III 

Exportation 

Article 8 

1.  On  exportation  of  the  goods,  the  agricultural  products  which  have  been  used  and  which 
satisfy  the  conditions  laid  down  in  Article  23(2)  of  the  Treaty  may  qualify  for  refunds 
established  pursuant  to  the  Regulations  on  the  common  organisation  of  the  market  in  the 
sectors concerned. 

No  export  refund  may  be  granted  on  agricultural  products  incorporated  into  goods  not 
covered  by  a  common  organisation  of  the  market  providing  for  export  refunds  on  products 
exported in the form of such goods. 

2. The list of goods qualifying for refunds shall be established, taking account of: 

(a) 

(b) 

the impact of the difference between the prices on the Community market and on the 
world market of the agricultural products used in their production; 

the need to cover this difference in whole or in part, to allow the exportation of the 
agricultural products used in the goods concerned. 

The  list  shall  be  drawn  up  pursuant  to  the  Regulations  on  the  common  organisation  of  the 
agricultural markets. 

3.  The  common  implementing  rules  for  the  refund  arrangements  referred  to  in  this  Article 
shall be adopted in accordance with the procedure ⌦ referred to ⌫ in Article 16(2). 

The amounts of the refunds shall be fixed in accordance with the same procedure as for the 
granting  of  refunds  on  the  agricultural  products  concerned  when  they  are  exported  in  the 
unprocessed state. 

4.  Where  the  arrangements  for  the  direct  offsetting  referred  to  in  Article  6(1)(b)  are 
established within the framework of a preferential agreement, the amounts payable on exports 
to the country or countries concerned by the agreement shall be determined jointly and on the 
same basis as the agricultural component of the charge under the conditions laid down in the 
agreement. 

These  amounts  shall  be  established  in  accordance  with  the  procedure  ⌦ referred  to ⌫  in 
Article 16(2).  The  implementing  rules  which  may  be  necessary  pursuant  to  this  paragraph, 
and  in  particular  measures  to  ensure  that  goods  declared  for  export  under  a  preferential 

EN 

15 

   EN 

 
 
arrangement are not in fact exported under a non-preferential arrangement or vice versa, shall 
be adopted by the same procedure. 

Where  methods  of  analysing  the  agricultural  products  used  are  necessary,  the  methods 
specified  for  the  agricultural  products  in  question  in  the  case  of  refunds  on  exports  to  third 
countries shall be used. 

(cid:208) 2580/2000 Art. 1 pt. 2 

5.  Compliance  with  the  limits  arising  from  agreements  concluded  in  accordance  with 
Article 300 of the Treaty shall be ensured on the basis of certificates issued in respect of the 
reference  periods  laid  down,  supplemented  by  the  amount  provided  for  in  respect  of  small 
exporters. 

6.  The  amount  below  which  small  exporters  may  be  exempted  from  presentation  of 
certificates  under  the  export  refund  arrangements  shall  be  set  at  EUR 50 000  per  year.  This 
ceiling may be adjusted, in accordance with the procedure referred to in Article 16(2). 

(cid:208) 3448/93 (adapted) 

Article 9 

Where,  pursuant  to  a  regulation  on  the  common  organisation  of  a  particular  market,  levies, 
charges or other measures are applied to exports of an agricultural product listed in Annex I, 
appropriate measures with regard to certain goods the export of which is likely to hinder the 
achievement  of  the  objective  in  the  agricultural  sector  in  question,  because  of  their  high 
content of the agricultural product concerned and the uses to which they may be put, may be 
decided,  in  accordance  with  the  procedure  ⌦ referred  to ⌫  in  Article  16(2),  taking  due 
account of the specific interest of the processing industry. 

⌦ CHAPTER ⌫ IV 

(cid:208) 3448/93 

General provisions 

Article 10 

Where there is a danger that a reduction in the agricultural component applicable to imports of 
goods under a preferential agreement could disturb the agricultural markets or the markets in 
the goods concerned, the safeguard clauses applicable to imports of the agricultural products 
concerned shall also apply to the goods listed in Annex II. 

EN 

16 

   EN 

 
 
 
 
For  the  purposes  of  assessing  the  disturbances  in  question,  account  shall  be  taken  of  the 
characteristics of the goods actually imported under the preferential arrangements, compared 
with the characteristics of the goods traditionally imported prior to the introduction of these 
arrangements. 

(cid:208) 1097/98 Art. 1 pt. 3 

Article 11 

(cid:208) 1097/98 Art. 1 pt. 3 (adapted) 

1.  In  order  to  prevent  or  counteract  adverse  effects  on  the  Community  market  which  may 
result  from  imports  of  certain  goods  resulting  from  the  processing  of  agricultural  products, 
listed in Annex III, the importation at the rate of duty provided for in the Common Customs 
Tariff of one or more of such goods shall be subject to the payment of an additional import 
duty if the conditions set out in Article 5 of the Agreement ⌦ on Agriculture ⌫ have been 
fulfilled unless the imports are unlikely to disturb the Community market, or where the effects 
would be disproportionate to the intended objective. 

(cid:208) 1097/98 Art. 1 pt. 3 

2. The trigger prices below which an additional import duty may be imposed shall be those 
forwarded to the World Trade Organisation by the Community. 

The  trigger  quantities  which  must  be  exceeded  in  order  for  an  additional  import  duty  to  be 
imposed  shall  be  determined,  inter  alia,  on  the  basis  of  imports  into  the  Community  in  the 
three years preceding that in which the adverse effects referred to in paragraph 1 arise or seem 
likely to arise. 

3. The import prices to be taken into consideration when imposing an additional import duty 
shall be determined on the basis of the cif import prices of the consignment concerned. 

4. The detailed implementing rules ⌦ for this Article ⌫ shall be adopted in accordance with 
the procedure ⌦ referred to ⌫ in Article 16(2). 

(cid:208) 1097/98 Art. 1 pt. 3 (adapted) 

Those rules shall cover in particular: 

(a) 

(b) 

EN 

the  goods  to  which  additional  import  duties  are  applied  under  Article 5  of  the 
Agreement ⌦ on Agriculture ⌫; 

the  other  criteria  necessary  for  application  of  paragraph  1  in  accordance  with 
Article 5 of the Agreement ⌦ on Agriculture ⌫. 

17 

   EN 

 
 
 
 
 
(cid:208) 2580/2000 Art. 1 pt. 3 

Article 12 

1.  Admission  of  agricultural  products  under  the  inward  processing  arrangements  shall  be 
subject  to  a  prior  check  on  compliance  with  the  economic  conditions  referred  to  in 
Article 117(c)  of  Regulation  (EEC)  No  2913/92.  These  conditions  shall  be  considered 
fulfilled in accordance with Article 552 of Regulation (EEC) No 2454/93. 

Moreover,  and  in  accordance  with  Regulation  (EEC)  No  2454/93,  the  economic  conditions 
referred  to  in  Article  117(c)  of  Regulation  (EEC)  No  2913/92  shall  also  be  considered 
fulfilled  for  certain  quantities  of  basic  products  used  for  the  manufacture  of  goods.  These 
quantities shall be determined with the aid of a balance drawn up by the Commission, based 
on a comparison between the required available funds and the forecast refund requirements, 
and taking account, in particular, of the estimated volume of exports of the goods concerned 
and the internal and external market situation of the relevant basic products. This balance, and 
hence  these  quantities,  shall  be  reviewed  at  regular  intervals  in  order  to  take  account  of 
developments in economic and regulatory factors. 

(cid:208) 2580/2000 Art. 1 pt. 3 
(adapted) 

The  detailed  rules  for  the  application  of  the  second  subparagraph,  making  it  possible  to 
determine the basic products to be admitted under inward processing arrangements and check 
and  plan  the  quantities  thereof,  shall  guarantee  greater  clarity  for  operators  through  prior 
publication  of  indicative  import  quantities  for  each  individual  ⌦ common  organisation  of 
markets ⌫.  These  shall  be  published  on  a  regular  basis,  depending ⌦ in  particular ⌫  on 
the use of such quantities. The detailed application rules shall be adopted in accordance with 
the procedure referred to in Article 16(2). 

The term ‘basic product’ used in this Article shall concern the products listed by CN code in 
the table in Annex I, including solely ⌦ note ⌫ 1 concerning cereals. 

2.  The  quantity  of  goods,  admitted  under  inward  processing  arrangements,  other  than  those 
referred to in the second subparagraph of paragraph 1, and therefore not subject to the charge 
provided for in Article 4 for the purpose of, or as a result of, exporting other goods shall be 
that actually used in the manufacture of the goods. 

(cid:208) 3448/93 (adapted) 

Article 13 

1. Table 2 of Annex II may be amended in accordance with the procedure ⌦ referred to ⌫ 
in Article 16(2), in order to adapt it to the agreements concluded by the Community. 

EN 

18 

   EN 

 
 
 
 
2. The Commission shall adapt this Regulation or Regulations adopted pursuant thereto to any 
amendments to the Combined Nomenclature. 

(cid:208) 1097/98 Art. 1 pt. 4 

(cid:208) 1097/98 Art. 1 pt. 5 (adapted) 

Article 14 

This  Article  shall  apply  to  all  preferential  trade  for  which  determination  of  the  agricultural 
component of the charge, possibly reduced under the conditions laid down in Article 7, is not 
based on the actual content referred to in Article 6(1)(a) and/or for which the basic amounts 
are not based on the price differences referred to in Article 6(1)(b). 

The characteristics of the basic products and the quantities of the basic products to be taken 
into account shall be those laid down by Commission Regulation (EC) No 1460/9611. 

Any  amendments  to  be  made  to  this  Regulation  shall  be  adopted  in  accordance  with  the 
procedure ⌦ referred to ⌫ in Article 16(2). 

(cid:208) 3448/93 

Article 15 

(cid:208) 1097/98 Art. 1 pt. 6 (adapted) 

1.  The  threshold  or  thresholds  below  which  the  agricultural  components  established  in 
accordance with Articles 6 and 7 shall be fixed at zero may be laid down in accordance with 
the  procedure  ⌦ referred  to ⌫  in  Article  16(2).  The  non-application  of  these  agricultural 
components  may  be  made  subject  to  special  conditions,  in  accordance  with  the  same 
procedure, in order to avoid creating artificial trade flows. 

2. A threshold below which Member States may refrain from applying amounts to be granted 
or levied pursuant to this Regulation, in connection with a given economic transaction, may 
be  established  in  accordance  with  the  procedure  ⌦ referred  to ⌫  in  Article  16(2)  if  the 
balance of these amounts is lower than the threshold. 

(cid:208) 3448/93 (adapted) 

11 

OJ L 187, 26.7.1996, p. 18. 

EN 

19 

   EN 

 
 
 
 
 
 
                                                 
(cid:208) 2580/2000 Art. 1 pt. 5 

Article 16 

1. The Commission shall be assisted by a committee on horizontal questions concerning trade 
in  processed  agricultural  products  not  listed  in  Annex  I  (hereinafter  referred  to  as  ‘the 
Committee’). 

(cid:208) 2580/2000 Art. 1 pt. 5 
(adapted) 

2.  Where 
is  made 
reference 
Decision 1999/468/EC shall apply. 

to 

this  ⌦ paragraph ⌫,  Articles  4  and  7  of 

The period laid down in Article 4(3) of Decision 1999/468/EC shall be set at one month. 

3. The committee may examine any other matter referred to it by its chairman, either on the 
chairman's own initiative or at the request of a Member State. 

(cid:208) 3448/93 

(cid:208) 1097/98 Art. 1 pt. 7 (adapted) 

Article 17 

The measures necessary to adapt this Regulation to amendments made to the Regulations on 
the  common  organisation  of  the  market  in  agricultural  products  in  order  to  maintain  the 
existing arrangements shall be adopted in accordance with the procedure ⌦ referred to ⌫ in 
Article 16(2). 

(cid:208) 3448/93 (adapted) 

Article 18 

Methods  of  qualitative  and  quantitative  analysis  of  the  goods  and  the  other  technical 
provisions  necessary  for  identifying  them  or  for  determining  their  composition  shall  be 
adopted  in  accordance  with  the  procedure  ⌦ referred  to ⌫  in  Article  10(2)  of 
Regulation (EEC) No 2658/87. 

EN 

20 

   EN 

 
 
 
 
 
 
Article 19 

The  Member  States  shall  communicate  to  the  Commission  the  information  necessary  for 
implementing  this  Regulation,  on  the  one  hand,  on  imports,  exports  and,  even  where 
appropriate, the production of the goods and, on the other, on the administrative implementing 
measures  adopted.  The  detailed  rules  for  communication  of  this  information  shall  be  laid 
down in accordance with the procedure ⌦ referred to ⌫ in Article 16(2). 

(cid:208)  

Article 20 

Regulation (EC) No 3448/93 is repealed. 

References to the repealed Regulation shall be construed as references to this Regulation and 
shall be read in accordance with the correlation table in Annex V. 

(cid:208) 3448/93 (adapted) 

Article 21 

1. This Regulation shall enter into force on the ⌦ twentieth ⌫ day following its publication 
in the Official Journal of the European Union. 

2.  The  application  of  this  Regulation  to  caseins  falling  within  CN  code  3501 10,  and  to 
caseinates and other casein derivatives falling within CN code 3501 90 90, shall be deferred 
until a further decision by the Council. 

(cid:208) 3448/93 

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

Done at Brussels, […] 

For the Council 
The President 
[…] 

EN 

21 

   EN 

 
 
 
 
 
 
 
(cid:208) 3448/93 (adapted) 

ANNEX I 

List of the agricultural products in respect of which price differences between the world 
market and the Community market can be offset on importation* 

CN code 

Description of the agricultural products 

0401 

0402 

ex 0403 

0404 

Milk and cream, not concentrated nor containing added sugar or other 
sweetening matter 

Milk and cream, concentrated or containing added sugar or other 
sweetening matter 

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

Whey, whether or not concentrated or containing added sugar or other 
sweetening matter; products consisting of natural milk constituents, 
whether or not containing added sugar or other sweetening matter, not 
elsewhere specified or included 

ex 0405 

Butter and other fats and oils derived from milk 

0709 90 60 

Sweetcorn, fresh or chilled 

0712 90 19 

Dried sweetcorn, whole, cut, sliced, broken or in powder, but not 
otherwise further prepared, other than hybrid sweet corn for sowing 

Chapter 10 

Cereals1 

1701 

1703 
* 

1 

Cane or beet sugar and chemically pure sucrose, in solid form 

Molasses resulting from the extraction or refining of sugar 

Agricultural  products  taken  into  account  when  used  in  the  unprocessed  state  or  after  processing  or 
considered to have been used for the manufacture of the goods listed in Table 1 of Annex II. 
Excluding spelt for sowing falling within CN code 1001 ⌦ 90 10 ⌫, ⌦ common wheat and meslin 
seed  falling  within  CN  code  1001  90  91,  barley  seed  falling  within  CN  code  1003  00  10, ⌫  seed 
maize  falling  within  CN  codes  1005 10 11  to  1005 10 ⌦ 90 ⌫,  rice  for  sowing  falling  within 
CN code 1006 10 10 and hybrid sorghum for sowing falling within CN code 1007 00 10. 

____________

EN 

22 

   EN 

 
 
(cid:208) 2491/98  Art.  1  and  Annex 
(adapted) 

ANNEX II 

TABLE 1 

CN code 

Description 

ex 0403 

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

0403 10 51 to 0403 10 99 

- Yoghurt, flavoured or containing added fruit, nuts or cocoa 

0403 90 71 to 0403 90 99 

- Other, flavoured or containing added fruit, nuts or cocoa 

0405 20 10 to 0405 20 30  Dairy spreads of a fat content, by weight, of 39% or more but 

not exceeding 75% 

0710 40 00 

0711 90 30 

ex 1517 

1517 10 10 

1517 90 10 

1702 50 00 

ex 1704 

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

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

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 No 1516: 

- Margarine, excluding liquid margarine, containing more than 
10% but not more than 15% by weight of milkfats 

- Other, containing more than 10% but not more than 15% by 
weight of milkfats 

Chemically pure fructose 

Sugar confectionery (including white chocolate), not containing 
cocoa, excluding liquorice extract containing more than 10% by 
weight of sucrose but not containing other added substances, 
falling within CN code 1704 90 10 

1806 

Chocolate and other food preparations containing cocoa 

EN 

23 

   EN 

 
 
1901 

ex 1902 

1903 00 00 

1904 

1905 

2001 90 30 

2001 90 40 

2004 10 91 

2004 90 10 

2005 20 10 

2005 80 00 

Malt extract; food preparations of flour, groats, meal, starch or 
malt extract, not containing cocoa or containing less than 40% 
by weight of cocoa calculated on a totally defatted basis, not 
elsewhere specified or included; food preparations of goods of 
heading Nos 0401 to 0404, not containing cocoa or containing 
less than 5% by weight of cocoa calculated on a totally defatted 
basis, not elsewhere specified or included 

Pasta, whether or not cooked or stuffed (with meat or other 
substances) or otherwise prepared, such as spaghetti, macaroni, 
noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, 
whether or not prepared, excluding stuffed pasta falling within 
CN codes 1902 20 10 and 1902 20 30 

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

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

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

Sweetcorn (Zea mays var. saccharata), prepared or preserved 
by vinegar or acetic acid 

Yams, sweet potatoes and similar edible parts of plants 
containing 5% or more by weight of starch, prepared or 
preserved by vinegar or acetic acid 

Potatoes in the form of flour, meal or flakes, prepared or 
preserved otherwise than by vinegar or acetic acid, frozen, other 
than products of heading No 2006 

Sweetcorn (Zea mays var. saccharata) prepared or preserved 
otherwise than by vinegar or acetic acid, frozen, other than 
products of heading No 2006 

Potatoes in the form of flour, meal or flakes, prepared or 
preserved otherwise than by vinegar or acetic acid, not frozen, 
other than products of heading No 2006 

Sweetcorn (Zea mays var. saccharata) prepared or preserved 
otherwise than by vinegar or acetic acid, not frozen, other than 
products of heading No 2006 

EN 

24 

   EN 

 
2008 99 85 

2008 99 91 

2101 12 98 

2101 20 98 

2101 30 19 

2101 30 99 

Maize (corn), other than sweetcorn (Zea mays var. saccharata) 
otherwise prepared or preserved, not containing added spirit or 
added sugar 

Yams, sweet potatoes and similar edible parts of plants 
containing 5% or more by weight of starch, otherwise prepared 
or preserved, not containing added spirit or added sugar 

Preparations with a basis of coffee 

Preparations with a basis of tea or maté 

Roasted coffee substitutes excluding roasted chicory 

Extracts, essences and concentrates of roasted coffee substitutes 
excluding those of roasted chicory 

2102 10 31 and 2102 10 39  Bakers' yeast, dried or not 

2105 00  

ex 2106 

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

Food preparations not elsewhere specified or included other 
than those falling within CN codes 2106 10 20, 2106 90 20 and 
2106 90 92, and other than flavoured or coloured sugar syrups 

2202 90 91 and 2202 90 95 
and 2202 90 99 

Other non-alcoholic beverages, not including fruit or vegetable 
juices of heading No 2009, containing products of heading Nos 
0401 to 0404 or fat obtained from products of heading Nos 
0401 to 0404 

2905 43 00 

Mannitol 

2905 44  

ex 3302 

3302 10 29 

ex 3501 

ex 3505 10  

d-Glucitol (sorbitol) 

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

Other, of a kind used in the drink industries, containing all 
flavouring agents characterising a beverage, of an actual 
alcoholic strength by volume not exceeding 0,5%, other than 
those of CN code 3302 10 21 

Caseins, caseinates and other casein derivatives 

Dextrins and other modified starches, excluding esterified or 
etherified starches of CN code 3505 10 50 

3505 20  

Glues based on starches, dextrins or other modified starches 

EN 

25 

   EN 

 
3809 10  

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

3824 60  

Sorbitol other than that of subheading 2905 44 

EN 

26 

   EN 

 
CN code 

Description 

TABLE 2 

ex 0505 

0505 10 90 

0505 90  

Skins and other parts of birds, with their feathers or down, 
feathers and parts of feathers (whether or not with trimmed 
edges) and down, not further worked than cleaned, disinfected 
or treated for preservation; powder and waste of feathers or 
parts of feathers: 

- Feathers of a kind used for stuffing; down, other than raw 

- Other 

⌦ 0511 99 39 ⌫ 

Natural sponges of animal origin, other than raw 

1212 20 00 

ex 1302 

Seaweeds and other algae, fresh, chilled, frozen or dried, 
whether or not ground⌦ , other than those used in pharmacy 
and those used for human consumption ⌫ 

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

⌦ 1302 12 00 ⌫ 

⌦ Vegetable saps and extracts of liquorice ⌫ 

⌦ 1302 13 00 ⌫ 

⌦ Vegetable saps and extracts of hops ⌫ 

⌦ 1302 19 80 ⌫ 

⌦ Vegetable saps and extracts other than saps and extracts of 
liquorice, hops, vanilla oleoresin and opium ⌫ 

ex 1302 20  

1302 31 00 

1302 32 10 

1505  

1506  

Pectates 

Agar-agar, whether or not modified 

Mucilages and thickeners, whether or not modified, derived 
from locust beans or locust bean seeds 

Wool grease and fatty substances derived therefrom (including 
lanolin) 

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

⌦ ex ⌫ 
1515 ⌦ 90 11 ⌫ 

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

1516 20 10 

1517 90 93 

Hydrogenated castor oil, so called ‘opal-wax’ 

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

EN 

27 

   EN 

 
1518  

Animal or vegetable fats and oils and their fractions, boiled, 
oxidised, dehydrated, sulphurised, blown, polymerised by heat 
in vacuum or in inert gas or otherwise chemically modified, 
excluding those of heading No 1516; 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; excluding the oils of CN codes 1518 00 31 and 
1518 00 39 

1520 00 00 

Glycerol, crude; glycerol waters and glycerol lyes 

1521 

1522 00 10 

1702 90 10 

1704 90 10 

1803 

1804 00 00 

1805 00 00 

2001 90 60 

ex 2008 

2008 11 10 

2008 91 00 

ex 2101 

2102 10  

2102 10 10 

2102 10 90 

2102 20  

Vegetable waxes (other than triglycerides), beeswax, other 
insect waxes and spermaceti, whether or not refined or coloured 

Degras 

Chemically pure maltose 

Liquorice extract containing more than 10% by weight of 
sucrose but not containing other added substances 

Cocoa paste, whether or not defatted 

Cocoa butter, fat and oil 

Cocoa powder, not containing added sugar or other sweetening 
matter 

Palm hearts, prepared or preserved by vinegar or acetic acid 

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

- Peanut butter 

- Palm hearts 

Extracts, essences and concentrates, of coffee, tea or maté and 
preparations with a basis of these products; roasted chicory, 
extracts, essences or concentrates thereof other than 
preparations of CN codes 2101 12 98, 2101 20 98, 2101 30 19 
and 2101 30 99 

Active yeasts: 

- Culture yeast 

- Other, excluding bakers' yeast 

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

EN 

28 

   EN 

 
2102 30 00 

Prepared baking powders 

2103 

2104 

ex 2106 

2106 10  

2106 10 20 

2106 90  

2106 90 20 

2106 90 92 

2201 10  

2202 10 00 

2202 90 10 

2203 00  

2205 

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

Soups and broths and preparations therefore; homogenised 
composite food preparations 

Food preparations not elsewhere specified or included: 

- Protein concentrates and textured protein substances: 

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

- Other: 

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

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

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

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

Other non-alcoholic beverages, not including fruit or vegetable 
juices of heading No 2009, not containing products of heading 
Nos 0401 to 0404 or fat obtained from products of heading 
Nos 0401 to 0404 

Beer made from malt 

Vermouth and other wine of fresh grapes flavoured with plants 
or aromatic substances 

EN 

29 

   EN 

 
ex 2207 

ex 2208 

2402 

2403 

Undenatured ethyl alcohol of an alcoholic strength by volume 
of 80% vol or higher; ethyl alcohol and other spirits, denatured, 
of any strength other than obtained from agricultural products 
listed in Annex I to the Treaty 

Undenatured ethyl alcohol of an alcoholic strength by volume 
of less than 80% vol, not obtained from agricultural products 
listed in Annex I to the Treaty; spirits, liqueurs and other 
spirituous beverages 

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

Other manufactured tobacco and manufactured tobacco 
substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco 
extracts and essences 

3301 90 21 

Extracted oleoresins of liquorice and hops 

3301 90 ⌦ 30 ⌫ 

⌦ Extracted oleoresins other than of liquorice or hops ⌫ 

ex 3302 

⌦ 3302 10 10 ⌫ 

3302 10 21 

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

⌦ - of a kind used in the drink industries containing all 
flavouring agents characterising a beverage of an actual 
alcoholic strength by volume exceeding 0,5%, ⌫ 

- of a kind used in the drink industries containing all flavouring 
agents characterising a beverage of an alcoholic strength by 
volume not exceeding 0,5%, containing no milkfats, sucrose, 
isoglucose, glucose or starch or containing less than 1,5% 
milkfat, 5% sucrose or isoglucose, 5% glucose or starch 

3823 

Industrial monocarboxylic fatty acids; acid oils from refining; 
industrial fatty alcohols 

________

EN 

30 

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(cid:208) 1097/98  Art  1  pt.  9  and  Annex 
(adapted) 

ANNEX III 

CN code 

Description of goods 

0403 10 51 to 0403 10 99  Yogurt, flavoured or containing added fruit, nuts or cocoa 

0403 ⌦ 90 ⌫ 71 to 
0403 90 99 

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

0710 40 ⌦ 00 ⌫ 

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

0711 90 30 

1517 10 10 

1517 90 10 

1702 50 00 

2005 80 00 

2905 43 00 

⌦ 2905 44 ⌫ 

2905 44 11 

2905 44 19 

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

Margarine, excluding liquid margarine containing more than 
10% but not more than 15% by weight of milkfats 

Other edible mixtures or preparations of animal or vegetable 
fats or oils or fractions of different fats or oils of Chapter 15, 
other than edible fats or oils or their fractions of heading 
No 1516, containing more than 10% but not more than 15% by 
weight of milkfats 

Chemically pure fructose 

Sweetcorn (Zea mays var. saccharata) prepared or preserved 
otherwise than by vinegar or acetic acid, not frozen ⌦ other 
than products of heading No 2006 ⌫ 

Mannitol: 

D-Glucitol (Sorbitol): 

- in aqueous solution: 

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

- - other 

- other: 

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2905 44 91 

2905 44 99 

3505 10 10 

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

- - other 

Dextrin 

3505 10 ⌦ 90 ⌫ 

Modified starches ⌦ other than dextrin ⌫, excluding 
esterified or etherified starches 

3505 20 10 

3505 20 30 

3505 20 50 

3505 20 90 

⌦ 3809 10 ⌫ 

Glues based on starches or on dextrins or other modified 
starches: 

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

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

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

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

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

⌦ 3824 60 ⌫ 

Sorbitol other than of CN code 2905 44 

_________

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(cid:207) 

ANNEX IV 

Repealed Regulation with list of its successive amendments 

Council Regulation (EC) No 3448/93 

(OJ L 318, 20.12.1993, p. 18) 

Council Regulation (EC) No 1097/98 

(OJ L 157, 30.5.1998, p. 1)  

Commission Regulation (EC) No 2491/98 

(OJ L 309, 19.11.1998, p. 28) 

Council Regulation (EC) No 2580/2000 

(OJ L 298, 25.11.2000, p. 5) 

_____________ 

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ANNEX V 

CORRELATION TABLE 

Regulation (CE) No 3448/93 

This Regulation 

Article 1(1) 

Article 1 

Article  1(2),  first  subparagraph,  introductory 
words 

Article  2(1),  first  subparagraph,  introductory 
words 

Article  1(2),  first  subparagraph,  first  and 
second indents 

Article 2(1), first subparagraph, points (a) and 
(b) 

Article 1(2), second subparagraph 

Article 2(1), second subparagraph 

Article 1(2a) 

Article 1(3) 

Article 2 

Article 4 

Article 2(2) 

Article 3 

Article 4 

Article 5 

Article 6(1), (2) and (3) 

Article 6(1), (2) and (3) 

Article 6(4), first subparagraph 

Article 6(4), first subparagraph 

Article 
introductory words 

6(4), 

second 

subparagraph, 

Article 
introductory words 

6(4), 

second 

subparagraph, 

Article  6(4),  second  subparagraph,  first, 
second and third indents 

Article 6(4), second subparagraph, points (a), 
(b) and (c) 

Article 6(5) and (6) 

Article 6(5) and (6) 

Article 7(1) 

Article 7(1) 

Article 7(2), introductory words 

Article 7(2), introductory words 

Article 7(2), first, second and third indents 

Article 7(2), points (a), (b) and (c) 

Article 7(3) and (4) 

Article 7(3) and (4) 

Article 8(1) 

Article 8(1) 

Article  8(2),  first  subparagraph,  introductory 
words 

Article  8(2),  first  subparagraph,  introductory 
words 

Article  8(2),  first  subparagraph,  first  and 
second indents 

Article 8(2), first subparagraph, points (a) and 
(b) 

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Article 8(2), second subparagraph 

Article 8(2), second subparagraph 

Article 8(3) to(6) 

Articles 9 and 10 

Article 10a 

Article 11 

Article 12(2) 

Article 12(3) 

Article 13(1) 

Article 13(2) 

Article 14 

Article 8(3) to (6) 

Articles 9 and 10 

Article 11 

Article 12 

Article 13(1) 

Article 13(2) 

Article 14, first paragraph 

Article 14, second and third paragraphs 

Article 15 

Article 16(1) and (2)  

Article 16(1) and (2) 

Article 16(3) 

Article 17 

Article 18 

Article 19 

Article 20 

Article 21 

_ 

Article 22 

Annex A 

Annex B 

Annex C 

_ 

_ 

- 

Article 16(3) 

Article 17 

Article 18 

Article 19 

_ 

Article 20 

Article 21 

Annex I 

Annex II 

Annex III 

Annex IV 

Annex V 

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