Proposal for a Council Decision on the position of the Community within the EU-Tunisia Association Council in order to amend Decision No 1/99 of the EU-Tunisia Association Council on the implementation of the provisions on processed agricultural products laid down in Article 10 of the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Tunisia, of the other part
Date: 2009-01-26
Institutions: European Commission
Subjects: Tunisia, agricultural product, agro-industry, customs duties

EN 

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COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 26.1.2009 
COM(2009) 19 final 

Proposal for a 

COUNCIL DECISION 

on the position of the Community within the EU-Tunisia Association Council in order to 
amend Decision No 1/99 of the EU-Tunisia Association Council on the implementation of 
the provisions on processed agricultural products laid down in Article 10 of the Euro-
Mediterranean Agreement establishing an association between the European 
Communities and their Member States, of the one part, and the Republic of Tunisia, of 
the other part 

(presented by the Commission) 

EN 

   EN 

 
 
  
 
EXPLANATORY MEMORANDUM 

Article  10  of  the  Euro-Mediterranean  Agreement  establishing  an  association  between  the 
European  Communities  and  the  Republic  of  Tunisia1,  which  was  signed  in  1995  and  came 
into force in 1998, provides for mutual undertakings for the dismantling of customs barriers 
for certain processed agricultural products. Pursuant to this Article, Tunisia may maintain part 
of the customs duties, known as the "agricultural component", on the import of the products 
listed in Annex 2 to the Agreement, whilst the remainder of these customs duties, known as 
the  "industrial  component",  must  be  dismantled  pursuant  to  the  same  Article.  The  joint 
declaration relating to Article 10 of the Agreement provides for the Parties to establish jointly 
the  separate  specification  by  the  Republic  of  Tunisia  of  this  agricultural  component.  The 
agricultural  component  was  specified  by  Decision  No  1/99  of  the  EU-Tunisian  Association 
Council of 25 October 19992, once the Agreement had come into force. 

Difficulties  were  found  in  the  application  by  Tunisia  of  Article  10  of  the  Agreement.  The 
Parties agreed in 2003 to create a group of experts to analyse these difficulties and propose 
solutions. This group of experts met ten times between 2003 and 2007. It concluded that the 
definition  of  the  agricultural  component  of  the  basic  duty,  and  consequently  the  Annex  to 
Decision 1/99 of the Association Council, should be amended. This amendment alters neither 
the basic duty nor the schedule for dismantling laid down in the Agreement.  

The  aim  of  this  proposal  is  to  amend  the  Annexes  to  Decision  No  1/99  of  the  Association 
Council in accordance with the conclusions of the group of experts. 

1 
2 

OJ L 97, 30.3.1998, p. 2. 
OJ L 298, 19.11.1999, p. 16. 

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Proposal for a 

COUNCIL DECISION 

on the position of the Community within the EU-Tunisia Association Council in order to 
amend Decision No 1/99 of the EU-Tunisia Association Council on the implementation of 
the provisions on processed agricultural products laid down in Article 10 of the Euro-
Mediterranean Agreement establishing an association between the European 
Communities and their Member States, of the one part, and the Republic of Tunisia, of 
the other part 

THE COUNCIL OF THE EUROPEAN UNION, 

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

Having regard to the proposal from the Commission, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

The Euro-Mediterranean Agreement establishing an association between the European 
Communities and their Member States, of the one part, and the Republic of Tunisia, of 
the other part, was concluded on 17 July 19953; 

Article 10(2) of the Agreement provides that the provisions on the free movement of 
goods  shall  not  preclude  the  separate  specification  by  the  Republic  of  Tunisia  of  an 
agricultural component in the import duties in force on the products listed in Annex 2 
to the Agreement which originate in the Community; 

The joint declaration relating to Article 10 of the Agreement provides for the Parties to 
establish  jointly  the  separate  specification  by  the  Republic  of  Tunisia  of  this 
agricultural component; 

Decision No 1/99 of the EU-Tunisia Association Council, pursuant to Article 10(2) of 
the  Agreement,  establishes  the  specification  by  the  Republic  of  Tunisia  of  the 
agricultural component of the basic import duty on the products listed in Annex 2 to 
the Agreement which originate in the Community; 

The  Agreement  provides  that  the  Republic  of  Tunisia  shall  eliminate  the  industrial 
component in accordance with the provisions of Article 10(4), starting from the entry 
into force of the Agreement in 1998; 

Following  difficulties  found  in  the  dismantling  of  the  industrial  component  of  the 
duties, as provided for in paragraphs 2, 3 and 4 of Article 10 of the Agreement for the 
products listed in Annex 2, a group of experts from the European Commission and the 

3 

OJ L 97, 30.3.1998, p. 2. 

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Republic  of  Tunisia,  under  a  mandate  from  the  Association  Council,  met  ten  times 
between 2003 and 2007; 

(7) 

(8) 

(9) 

The group of experts concluded that the definition of the agricultural component of the 
basic duty, and consequently the Annex to Decision 1/99 of the Association Council, 
should be amended. This amendment alters neither the basic duty nor the schedule for 
the dismantling laid down in the Agreement; 

It is appropriate for this amendment to be the subject of a decision of the Association 
Council; 

The Community position in the EC-Tunisia Association Council should be established 
accordingly. 

HAS DECIDED AS FOLLOWS: 

Sole Article 

Thes  position  to  be  taken  by  the  European  Community  within  the  EU-Tunisia  Association 
the  European 
Council  established  by 
Communities and the Republic of Tunisia shall be based on the annexed draft decision. 

the  Euro-Mediterranean  Agreement  between 

Done at Brussels, […] 

For the Council 
The President 

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ANNEX 

Draft 

DECISION OF THE EU-TUNISIA ASSOCIATION COUNCIL 
No  

of  

amending Decision No 1/99 of the EU-Tunisia Association Council on the 
implementation of the provisions on processed agricultural products laid down in 
Article 10 of the Euro-Mediterranean Agreement establishing an association between 
the European Communities and their Member States, of the one part, and the Republic 
of Tunisia, of the other part 

THE ASSOCIATION COUNCIL, 

Having regard to the Euro-Mediterranean Agreement establishing an association between the 
European Communities and their Member States, of the one part, and the Republic of Tunisia, 
of the other part4, and in particular Article 10 thereof, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

Decision No 1/99 of the EU-Tunisia Association Council, pursuant to Article 10(2) of 
the  Agreement,  establishes  the  specification  by  the  Republic  of  Tunisia  of  the 
agricultural component of the basic import duties for the products listed in Annex 2 of 
the Agreement which originate in the Community; 

The  Agreement  provides  that  the  Republic  of  Tunisia  shall  eliminate  the  industrial 
component in accordance with the provisions of Article 10(4), starting from the entry 
into force of the Agreement in 1998; 

Following  difficulties  found  in  the  dismantling  of  the  industrial  component  of  the 
duties, as provided for in paragraphs 2, 3 and 4 of Article 10 of the Agreement for the 
products listed in Annex 2, a group of experts from the European Commission and the 
Republic  of  Tunisia,  under  a  mandate  from  the  Association  Council,  met  ten  times 
between 2003 and 2007; 

This  group  of  experts  concluded  that  the  definition  of  the  agricultural  component  of 
the  basic  duty,  and  consequently  the  Annex  to  Decision  1/99  of  the  Association 
Council,  should  be  amended.  This  amendment  alters  neither  the  basic  duty  nor  the 
schedule for the dismantling laid down in the Agreement; 

(5) 

It is opportune for this amendment to be the subject of a decision of the Association 
Council, 

4 

OJ L 97, 30.3.1998, p. 2. 

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HAS DECIDED AS FOLLOWS: 

Article 1 

Annexes  I  and  II  of  Decision  No  1/99  of  the  EU-Tunisia  Association  Council  are  hereby 
replaced by Annexes I and II respectively of this Decision. 

Article 2  

This Decision shall enter into force the day after its adoption by the Association Council. 

Done at Brussels,  

For the Association Council 
The President 

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ANNEX I 

CN Code5 

Description 

0710  

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

0710 40 00 

0711 

– Sweet corn 

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

As per 
1.1.1995 

Agricultural 
component (%)  

43 

30 

0711 90 30 

– – – Sweet corn 

43 

42 

1702 

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

1702 50 00 

– Chemically pure fructose 

1903 

1904 

1904 20 

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

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

–  Prepared  foods  obtained  from  unroasted  cereal  flakes  or  from  mixtures  of  unroasted 
cereal flakes and roasted cereal flakes or swelled cereals: 

1904 20 10 

--Preparation of the Muesli type based on unroasted cereal flakes 

– – –-Other: 

1904 20 91 

– – – Obtained from maize 

1904 20 95 

1904 20 99 

1904 30 00 

2001 

2001 90 
2001 90 30 
2001 90 40 

2004 

– – – Obtained from rice 

– – – Other 

Bulgur wheat 

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

– Other: 
– – Sweetcorn (Zea mays var. saccharata) 

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

starch 

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

29 

29 

43 

43 

43 

43 

43 

43 
43 

10 

10 

32 

32 

32 

32 

15 

27 
15 

2004 10 

– Potatoes:  

2004 10 91 

– – Other 
– – In the form of flour, meal or flakes 

5 

The CN codes are those in force on 1.1.2008 

43 

10 

EN 

7 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
2004 90 

2004 90 10 

2005 

2005 20 
2005 20 10 

2005 80 00 
2008 

– Other vegetables and mixtures of vegetables: 

– – Sweetcorn (Zea mays var. saccharata) 

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

– Potatoes: 
– – In the form of flour, meal or flakes 

– Sweetcorn (Zea mays var. saccharata) 

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

2008 99 

– – – Other: 

– – – Not containing added spirit: 

– – – – Not containing added sugar: 

2008 99 85  

– – – – Maize (corn), other than sweetcorn (Zea mays var. saccharata) 

2008 99 91 

2101 

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

weight of starch 

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

– Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, 

essences or concentrates or with a basis of coffee: 

43 

43 

43 

43  

43 

19 

12 

21 

10  

15 

2101 12 

–  –  Preparations  with  a  basis  of  these  extracts,  essences  or  concentrates  or  with  a  basis  of 
coffee 

2101 12 98 

– – – other than preparations with a basis of extracts, essences or concentrates of coffee 

43 

10 

2101 20 

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

– – Extracts, essences or concentrates 
– Preparations: 

2101 20 92 

2101 20 98 

– – – With a basis of extracts, essences or concentrates of tea or maté 

– – – Other 

2101 30 

– Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates 

2101 30 19 

2101 30 99 

2905 

2905 43 00 
2905 44 

2905 44 11 

thereof: 
– Other (than roasted chicory) 

– – Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes:

Other than roasted chicory 

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

– Other polyhydric alcohols: 
– – Mannitol 
– – D-glucitol (sorbitol): 
– – In aqueous solution: 
– – – – Containing 2% or less by weight of D-mannitol, calculated on the D-glucitol content 

43 

43 

43 

43 

20 

20 

10 

10 

0 

0 

0 

0 

EN 

8 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2905 44 19 

– – – – Other 

– – – Other 

2905 44 91 

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

2905 44 99 

– – – – Other 

ex 3501 

3501 10 

3501 90  

3501 90 90 

3824 

– Casein, caseinates and other casein derivatives 

– Casein 

– Other: 
– – Other 

Prepared  binders  for  foundry  moulds  or  cores;  chemical  products  and  preparations  of  the 
chemical or allied industries (including those consisting of mixtures of natural products), not 
elsewhere specified or included: 

3824 60 

– Sorbitol, other than that of subheading 2905 44: 

– – In aqueous solution: 

3824 60 11 

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

3824 60 19 

– – – Other 

3824 60 91 

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

3824 60 99 

– – – Other 

20 

20 

20 

20 

20 

23 

23 

23 

23 

0 

0 

0 

0 

0 

0 

0 

0 

0 

EN 

9 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CN Code6 

ex 1517 

ANNEX II 

Description 

As per 1.1.1995  

Agricultural component 

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

1517 10 

– Margarine, excluding liquid margarine: 

1517 10 10 

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

1517 90 

– Other: 

1517 90 10 

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

1520 00 00 

Glycerol, crude; glycerol waters and glycerol lyes 

1704  

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

1704 10 

– Chewing gum, whether or not sugar-coated: 

Ex 1704 10 10 

Ex 1704 10 10 

1704 10 90 

1704 90 

1704 90 10 

– – Containing less than 60% by weight of sucrose (including invert sugar expressed as 
sucrose), in the form of a strip 

– – Containing less than 60% by weight of sucrose (including invert sugar expressed as 
sucrose), other than in the form of a strip  

– – Containing 60% or more by weight of sucrose (including invert sugar expressed as 
sucrose) 
– Other: 

–  –  Liquorice  extract  containing  more  than  10% by  weight  of  sucrose  but  not  containing 

other added substances 

1704 90 30 

– – White chocolate 

– – Other 

1704 90 51 

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

1704 90 55 

1704 90 61 

1704 90 65 

1704 90 71 

1704 90 75 

– – – Throat pastilles and cough drops 

– – – Sugar-coated goods 

– – – Other: 

–  –  –  –  Gum  confectionery  and  jelly  confectionery,  including  fruit  pastes  in  the  form  of 

sugar confectionery 

– – – Boiled sweets whether or not filled 

– – – – Toffees, caramels and similar sweets 

– – – – Other 

1704 90 81 

– – – – Compressed tablets 

6 

The CN codes are those in force on 1.1.2008 

43 

43 

20 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

32 

32 

10 

32 

43 

43 

32 

43 

43 

23 

43 

43 

43 

43 

43 

EN 

10 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
1704 90 99 

– – – – – Other 

1803 

Cocoa paste, whether or not defatted: 

1803 10 00  

– Not defatted 

1803 20 00 

1805 00 00 

1806 

1806 10 

1806 10 15 

– Wholly or partly defatted 

Cocoa powder, not containing added sugar or other sweetening matter 

Chocolate and other food preparations containing cocoa: 

Cocoa powder, containing added sugar or other sweetening matter: 

– – containing no sucrose or containing less than 5% by weight of sucrose (including invert 

sugar expressed as sucrose) or isoglucose expressed as sucrose 

1806 10 20 

– – containing 5% or more but less than 65% by weight of sucrose (including invert sugar 

expressed as sucrose) or isoglucose expressed as sucrose 

1806 10 30 

1806 10 90 

1806 20 

1806 20 10 

1806 20 30 

– – containing 65% or more but less than 80% by weight of sucrose (including invert sugar 

expressed as sucrose) or isoglucose expressed as sucrose 

–  –  containing  80%  or  more  by  weight  of  sucrose  (including  invert  sugar  expressed  as 

sucrose) or isoglucose expressed as sucrose 

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

– – containing 31% or more by weight of cocoa butter or containing a combined weight of 

31% or more of cocoa butter and milk fat 

– – containing a combined weight of 25% or more but less than 31% of cocoa butter and 

milk fat 

– – Other: 

1806 20 50 

– – containing 18% or more by weight of cocoa butter 

1806 20 70 

– – Chocolate milk crumb; 

1806 20 80 

– – Chocolate flavour coating 

1806 20 95 

– – – Other 

– Other, in blocks, slabs or bars: 

1806 31 00 

– – Filled 

– – Not filled 

1806 32 10 

– – – With added cereal, fruit or nuts 

1806 32 90 

– – – Other 

1806 90 

– Other: 

43 

33  

33 

43 

43 

43 

43 

43 

43 

43 

40 

43 

43 

43 

43 

43 

43 

43 

18  

18 

18 

32 

32 

32 

32 

43 

32 

32 

32 

32 

43 

43 

43 

43 

– – Chocolate and chocolate products: 

– – Chocolates (including pralines), whether or not filled: 

1806 90 11 

– – – – Containing alcohol 

43 

17 

EN 

11 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1806 90 19 

– – – – Other 

1806 90 31 

1806 90 39 

1806 90 50 

1806 90 60 

1806 90 70 

1806 90 90 
1901 

– – – Other:
– – – – Filled 

– – – – Not filled: 

–  –  Sugar  confectionery  and  substitutes  therefor  made  from  sugar  substitution  products, 

containing cocoa 

– – Spreads containing cocoa 

– – preparations containing cocoa for making beverages 

– – Other 

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

1901 10 00 
Ex 1901 10 00 
Ex 1901 10 00 

– Preparations for infant use, put up for retail sale 
Flour gruel containing cocoa 
Flour gruel without cocoa 

Ex 1901 10 00 

Milk for invalids and babies 

Ex 1901 10 00 

Other preparations for infant use 

1901 20 00 

– Mixes and doughs for the preparations of bakers' wares of heading 1905 

1901 90 

1901 90 11 

1901 90 19 

1901 90 91 

1901 90 99 
1904 

– Other: 
–Malt extract 
With a dry extract content of 90% or more by weight 

– – – Other 

– – Other: 

– – – containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1.5% 
milk  fat,  5%  sucrose  (including  invert  sugar)  or  isoglucose,  5%  glucose  or  starch, 
excluding food preparations in powder form of goods of headings 0401 to 0404 

– – – Other 

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

1904 10 

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

1904 10 10 

1904 10 30 

1904 10 90 

1904 90 

1904 90 10 

1904 90 80 

2105 

– – Obtained from maize 

– – Obtained from rice 

– – Other 

– Other: 

– Rice 

– – Other 

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

43 

43 

43 

43 

43 

43 

43 

43 
20 
15 
43 
43 

29 
29 

29 

29 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

19

19

10

19
43 

10

10

10 

29 

43 

43 

43 

15 

32 

EN 

12 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2105 00 10 

– containing no milk fats or containing less than 3% by weight of such fats 

2105 00 91 

2105 00 99 

2106 

2106 10 

2106 10 20 

2106 10 80 

2106 90 

– containing by weight of milk fats: 

– – 3% or more but less than 7% 

– – 7% or more 

Food preparations not elsewhere specified or included: 

– Protein concentrates and textured protein substances: 

–  –  Containing  no milk  fats,  sucrose,  isoglucose,  glucose or  starch  or  containing,  by 
weight, less than 1,5% milk fat, 5% sucrose or isoglucose, 5% glucose or starch 

– – Other 

– Other: 

– – Other: 

2106 90 92 

–  –  –  Containing  no milk  fats,  sucrose,  isoglucose,  glucose  or  starch  or  containing,  by 
weight, less than 1,5% milk fat, 5% sucrose or isoglucose, and 5% glucose or starch 

Ex 2106 90 98 

– – – other, with the exception of subheadings 2106 90 98 200 and 2106 90 98 915 

2106 90 98 200 

– – – – Cheese fondues 

2106 90 98 915 

– – – – Powders for the preparation of creams 

2202 

Waters,  including  mineral  waters  and  aerated  waters,  containing  added  sugar  or  other 
sweetening matter or flavoured, and other non–alcoholic beverages, not including fruit or 
vegetable juices of heading 2009 

2202 90 

– other soft drinks, not including fruit or vegetable juices of heading 2009: 

– – Other, containing by weight of fat obtained from the products of headings 0401 to 0404: 

2202 90 91 

2202 90 95 

2202 90 99 

2203 00 

2208 

2208 20 

2208 30 

2208 40 

2208 50 

2208 60 

– – – Less than 0.2% 

– – – 0.2% or more but less than 2% 

– – – 2% or more 

Beer made from malt 

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

– Spirits obtained by distilling grape wine or grape marc

– Whiskies:
Rum and other spirits obtained by distilling fermented sugar–cane products 

– Gin and Geneva: 
– Vodka 
– – Of an alcoholic strength by volume of 45.4% vol or less in containers holding: 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 
43 
43 

43 

43 

43 

43 

0 

0 

0 

0 

10 

10 

10 

10 

10 

43 

10

10
10 

10

EN 

13 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2208 60 11 

– – – Not exceeding 2 litres 

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

2208 60 91 

2208 60 99 

2208 70 

2208 70 10 

2208 70 90 

2208 90 

2208 90 11 

2208 90 19 

– – – 2 litres or less 
– – – more than 2 litres 
– Liqueurs  
– – In containers holding 2 litres or less 
– – In containers holding more than 2 litres 

– Other: 
– – Arrack, in containers holding: 

– – – 2 litres or less 
– – – more than 2 litres 
– – Plum, pear or cherry spirit (excluding liqueurs), in containers holding: 

2208 90 33 

– – – 2 litres or less 

2208 90 38 

– – – more than 2 litres 

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

– – – 2 litres or less: 

– – – – Ouzo
– – – – Other: 
– – – – Spirits (excluding liqueurs):
– – – – – Distilled from fruit: 
– – – – – Calvados 
– – – – – Other 
– – – – – Other: 
– – – – – Korn 
– – – – – Tequila 
– – – – – Other 
– – – – Other spirit drinks 
– – – more than 2 litres: 
– – – – Spirits (excluding liqueurs):
– – – – – Distilled from fruit 
– – – – – Tequila 
– – – – – Other 
– – – – Other spirit drinks 

2208 90 41 

2208 90 45 

2208 90 48 

2208 90 52 

2208 90 54 

2208 90 56 
2208 90 69 

2208 90 71 

2208 90 75 

2208 90 77 
2208 90 78 

–  –  Undenatured  ethyl  alcohol  of  an  alcoholic  strength  by  volume  of  less  than  80% 
vol, in containers holding: 

2208 90 91 

– – – 2 litres or less 

2208 90 99 

– – – more than 2 litres 

2402 

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

2402 10 00 

– Cigars, cheroots and cigarillos, containing tobacco 

2402 20 

– Cigarettes containing tobacco: 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 

43 
43 

43 

43 

43 
43 

43 

43 

34 

10 

10 

10 

0 

0 

10 

10 

10 

10 

10 

10

10 

10 

0 

0 

0 

0

0

0 
0 

0 

0 

10 

EN 

14 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2402 20 10 

2402 20 90 
2402 90 00 
2905 45 00 

2915 

2915 90 

3505 

3505 10 

3505 10 10 

3505 10 90 

3505 20 

3505 20 10 

3505 20 30 

3505 20 50 

– – containing cloves 

– – Other 
– Other 
– – Glycerol 

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

– Other 

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

– Dextrins and other modified starches 

– – Dextrins 
– Other modified starches: 

– – – other modified starches, not esterified or etherified 

– Glues: 
– – containing, by weight, less than 25% of starches or dextrins or other modified starches 

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

modified starches 

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

modified starches 

3505 20 90 

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

3809 

3809 10 

3809 10 10 
3809 10 30 

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

– With a basis of amylaceouos substances: 

– – containing by weight of such substances less than 55% 
– – containing by weight of such substances 55% or more but less than 70% 

3809 10 50 

– – containing by weight of such substances 70% or more but less than 83% 

3809 10 90 

– – containing by weight of such substances 83% or more 

3823 

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

3823 11 00 
3823 12 00 
3823 13 00 
3823 19 
3823 19 10 
3823 19 30 
3823 19 90 
3823 70 00 

– Industrial monocarboxylic fatty acids; acid oils from refining
– – Stearic acid 
– – Oleic acid 
– – Tall oil fatty acids 
– – –– Other: 
– – – Distilled fatty acids 
– – – Fatty acid distillate 
– – – Other 
 –Industrial fatty alcohols 

34 

34 
34 
20 

20 

20 

20 

20 

20 

20 

20 

20 
20 

20 

20 

20 
20 
20 

20 
20 
20 
20 

10 

10 
10 
10 

0

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

10 
10 
10 

10 
10 
10 
10 

EN 

15 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EN 

16 

   EN