Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL applying a scheme of generalised tariff preferences
Date: 2011-05-10
Institutions: European Commission
Subjects: common commercial policy, common tariff policy, generalised preferences, sustainable development, tariff preference

EUROPEAN COMMISSION 

Brussels, 10.5.2011 
COM(2011) 241 final 

2011/0117 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

applying a scheme of generalised tariff preferences 

{SEC(2011) 536 final} 
{SEC(2011) 537 final} 

 
 
  
 
 
EXPLANATORY MEMORANDUM 

The European Union (EU) has granted trade preferences to developing countries through the 
Generalised Scheme of Tariff Preferences (GSP scheme) since 1971. It is part of its common 
commercial  policy,  in  accordance  with  the  general  provisions  governing  the  EU’s  external 
action.  

The GSP is one of the key EU trade instruments assisting developing countries in their efforts 
to ensure core human and labour rights, reduce poverty and promote sustainable development 
and good governance in developing countries.  

The  current  GSP  scheme  comprises  three  preferential  agreements  whereby  the  EU  grants 
trade  benefits  reflecting  the  differing  trade,  development  and  financial  needs  of  developing 
countries  in  the  form  of  reduced  or  zero  customs  tariffs  on  imports  of  goods.  Council 
Regulation (EC) No 732/20081 of 22 July 2008 applying the current GSP scheme, extended 
by Regulation (EU) No …….2 of the European Parliament and of the Council, will expire at 
the latest on 31 December 2013. The proposed GSP Regulation herewith revises, adapts and 
updates  the  GSP  scheme  in  replacement  of  the  current  regulation,  so  as  to  better  reflect  the 
contemporary global economic and trade landscape which has changed significantly since the 
original scheme was put into place.  

Thanks  to  increased  trade,  many  developing  countries  and  export  sectors  have  successfully 
integrated within the global marketplace.  In such cases, they are able to continue to expand 
unaided and are putting pressure on the exports of much poorer countries that genuinely need 
help. The draft proposal would focus the GSP preferences on the countries most in need. This 
is achieved by enhancing GSP modalities related to the GSP eligibility criteria and the GSP 
graduation  mechanism,  which  identifies  competitive  imports  and  suspends  unwarranted 
preferences.  

The scheme also expands its support under the special incentive arrangement for sustainable 
development and good governance (GSP+) for those countries that commit to embracing core 
universal values on human, labour rights, environment and governance. While offering further 
opportunities  for  potential  beneficiaries,  the  scheme  will  place  more  responsibility  for 
countries and require stricter scrutiny of eligibility by the EU. There will be a more effective 
and  transparent  mechanism  for  monitoring  and  evaluating  the  implementation  of  relevant 
international  conventions,  whereby  the  EU  seeks  noticeable  stability  and  improvement  over 
time  in  countries’  implementation  record.  This  effectively  raises  the  requirements  for 
beneficiary countries, as they have to provide positive and regular proof that thay are indeed 
implementing conventions.  

The  special  arrangement  for  least  developing  countries  known  as  ‘Everything  But  Arms’, 
which  was  added  to  the  GSP  scheme  in  2004,  is  unchanged  and  further  supported  by  new 
elements in the scheme reflecting the aim of focusing GSP benefits on countries most in need. 

1 

2 

Council  Regulation  (EC)  No 732/2008  of  22 July  2008  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,  (EC)  No  1933/2006  and  Commission  Regulations  (EC)  No  1100/2006  and  (EC)  No 
964/2007 (OJ L 211, 6.8.2008, p. 1). 
OJ L , p. 1. 

EN 

2 

   EN 

 
                                                 
The reasons which justify the temporary withdrawal of preferences have also been clarified. 
In particular, it has been made explicit that unfair trading practices include those affecting the 
supply  of  raw  materials.  Furthermore,  it  has  been  underlined  that  preferences  may  be 
temporarily withdrawn if beneficiaries fail to comply with international conventions on anti-
terrorism.  Finally,  the  wording  on  international  fishery  arrangements  was  expanded  to 
underline that these arrangements may well be international ones. 

Also,  to  ensure  a  better  safeguarding  of  the  EU’s  financial  and  economic  interests  and  to 
enhance  legal  certainty,  stability  and  predictability,  the  administrative  procedures  for 
safeguard  mechanisms  are  improved  by  developing  clear  definitions  of  key  legal  concepts. 
The Regulation will no longer be limited in duration, thus promoting a stable framework both 
for  economic  operators  and  beneficiary  countries.  Decision-making  procedures  reflect  the 
new  institutional  balance  among  the  European  Commission,  the  Council  and  the  European 
Parliament in particular with respect to the application of implementing or delegated acts. 

The  new  Regulation  is  premised  on  enhanced  transparency  and  predictability,  including 
applicable procedures and rights of defence. This will better safeguard the EU’s financial and 
economic interests and will enhance legal certainty and stability. The Regulation indicates the 
instances  where  the  adoption  of  delegated  acts  by  the  Commission  is  foreseen  following  a 
delegation  conferred  by  the  European  Parliament  and  the  Council,  and  also  the  instances 
where the Commission will be granted implementing powers.  

It  is  important  to  bear  in  mind  that  preferential  access  to  the  EU  market  is  one  of  several 
enablers  that  sustain  development  through  trade.  What  the  new  GSP  Regulation  seeks  to 
achieve is greater simplicity, predictability and better targeting of the EU GSP scheme so as 
to maximise its effectiveness. All the proposed GSP modalities build on solutions that comply 
with the requirements – in particular the Enabling Clause – of the World Trade Organisation, 
and its objective to provide preferences to developing countries. They are also in line with the 
United Nations’ priorities for combating global poverty. 

Also, this Regulation is without prejudice to the full application of the entire body of EU law, 
notably on the sustainability of biofuels or sanitary and phytosanitary conditions for market 
access,  and  the  EU's  policy  objectives,  in  particular  on  governance  in  tax  matters  for 
development. 

The proposal has been drawn up on the basis of a public consultation held between 27 March 
to 4 June 2010 and of a detailed impact assessment which studied the effects of a number of 
different  policy  options.  Drawing  on  the  outcome  of  the  impact  assessment,  the  preferred 
policy option that determined the substance of the proposed new regulation is Option C1. 

The proposed Regulation does not incur costs charged to the EU budget. Its application does, 
however,  entail  loss  of  customs  revenue.  Based  on  the  2009  figures,  the  annual  loss  of 
customs revenue resulting from the application of the current GSP Regulation was estimated 
to be EURO 2.97 billion corresponding to a net amount of EURO 2.23 billion after deduction 
of Member States’ collection costs. As a result of the application of the proposed Regulation 
and  on  the  basis  of  Annex  I  in  its  indicative  form,  the  annual  loss  of  customs  revenue  is 
estimated to be EURO 1.87 billion (net amount EURO 1.4 billion). 

EN 

3 

   EN 

 
2011/0117 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

applying a scheme of generalised tariff preferences 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Article 207 thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national Parliaments, 

Acting in accordance with the ordinary legislative procedure, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

(5) 

Since 1971, the European Union has granted trade preferences to developing countries 
under its scheme of generalised tariff preferences. 

The  European  Union’s  common  commercial  policy  is  to  be  guided  by  the  principles 
and  pursue  the  objectives  set  out  in  the  general  provisions  governing  the  Union’s 
external action, laid down in Article 21 of the Treaty on European Union. 

The  European  Union  aims  to  define  and  pursue  actions  in  order  to  foster  the 
sustainable economic, social and environmental development of developing countries, 
with the primary aim of eradicating poverty.  

The  European  Union’s  common  commercial  policy  is  to  be  consistent  with  and 
consolidate  the  objectives  of  development  policy,  laid  down  in  Article  208  of  the 
Treaty  on  the  Functioning  of  the  European  Union,  in  particular  the  eradication  of 
poverty  and  the  promotion  of  sustainable  development  and  good  governance  in  the 
developing  countries.  It  is  to  comply  with  WTO  requirements,  in  particular  the 
‘Enabling  Clause’  under  which  WTO  Members  may  accord  differential  and  more 
favourable treatment to developing countries3. 

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  10-year  period 

3 

GATT Decision of 28 November 1979 (L4903). 

EN 

4 

   EN 

 
 
                                                 
(6) 

(7) 

(8) 

(9) 

from  2006  to  2015’4  sets  out  the  guidelines  for  the  application  of  the  scheme  of 
generalised tariff preferences for the period 2006 to 2015. 

Council  Regulation  (EC)  No 732/2008  applying  a  scheme  of  generalised  tariff 
preferences for the period from 1 January 2009 to 31 December 20115, as extended by 
Regulation  (EU)  No……6  of  the  European  Parliament  and  of  the  Council  amending 
Council  Regulation  (EC)  No  732/2008  applies  the  scheme  of  generalised  tariff 
preferences  (‘the  scheme’)  until  this  Regulation  is  applied.  Thereafter,  the  scheme 
should continue to apply with no expiry date. However, it shall be reviewed five years 
after its entry into force.  

By providing preferential access to the market of the Union, the scheme should assist 
developing countries in their efforts to reduce poverty and promote good governance 
and  sustainable  development  by  helping  them  generate  additional  revenue  through 
international  trade,  which  can  then  be  re-invested  for  the  benefit  of  their  own 
development.  The  scheme’s  tariff  preferences  should  focus  on  helping  developing 
countries having greater development, trade and financial needs.  

The  scheme  of  generalised  tariff  preferences  consists  of  a  general  arrangement,  and 
two special arrangements.  

The  general  arrangement  should  be  granted  to  all  those  developing  countries  which 
share a common developing need and are in a similar stage of economic development. 
Countries  which  are  classified  by  the  World  Bank  as  high-income  or  upper-middle 
income countries have per capita income levels allowing them to attain higher levels 
of diversification without the scheme’s tariff preferences and include economies which 
have  successfully  completed  their  transition  from  centralised  to  market  economies. 
Those countries do not share the same development, trade and financial needs as the 
remaining  developing  countries; 
they  are  at  a  different  stage  of  economic 
development,  i.e  they  are  not  similarly-situated  as  the  more  vulnerable  developing 
countries;  and,  so  as  to  prevent  unjustified  discrimination,  they  need  to  be  treated 
differently.  Furthermore,  the  use  of  tariff  preferences  provided  under  the  scheme  by 
high-income or upper-middle income countries increases the competitive pressure on 
exports  from  poorer,  more  vulnerable  countries  and  therefore  could  impose 
unjustifiable  burden  on  those  more  vulnerable  developing  countries.  The  general 
arrangement takes account of the fact that the development, financial and trade needs 
are subject to change and assures that the arrangement remains open if the situation of 
a country changes. 

For  the  sake  of  consistency,  the  tariff  preferences  granted  under  the  general 
arrangement should not be extended to developing countries which are benefiting from 
a preferential market access arrangement with the European Union, which provides at 
least the same level of tariff preferences as the scheme for substantially all trade. To 
provide  a  beneficiary  country  and  economic  operators  with  time  for  an  orderly 

4 
5 

6 

COM(2004) 461, 7.7.2004. 
Council  Regulation  (EC)  No 732/2008  of  22 July  2008  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,  (EC)  No  1933/2006  and  Commission  Regulations  (EC)  No  1100/2006  and  (EC)  No 
964/2007 (OJ L 211, 6.8.2008, p. 1). 
... 

EN 

5 

   EN 

 
 
 
                                                 
adaptation,  the  general  arrangement  should  continue  to  be  granted  for  two  years  as 
from the date of application of a preferential market access arrangement and this date 
should be specified in the list of beneficiary countries of the general arrangement. 

(10)  Countries  included  in  Annex  I  of  the  Regulation  (EC)  No 732/2008  and  countries 
benefitting  from  autonomous  preferential  access  to  the  European  Union  market  are 
eligible7.  Overseas  territories associated  with  the  European  Union  and overseas 
countries and territories of countries that are not included in Annex I of the Regulation 
(EC) No 732/2008 should not be considered eligible for the scheme.  

(11)  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 Development8, the 1992 Rio Declaration on Environment and Development9, 
the 1998 ILO Declaration on Fundamental Principles and Rights at Work10, the 2000 
UN Millennium Declaration11, and the 2002 Johannesburg Declaration on Sustainable 
Development12.  Consequently,  the  additional  tariff  preferences  provided  under  the 
special  incentive  arrangement  for  sustainable  development  and  good  governance 
should be granted to those developing countries which are vulnerable due to a lack of 
diversification  and  insufficient  integration  within  the  international  trading  system,  in 
order to help them assume the special burdens and responsibilities resulting from the 
ratification  of  core 
labour  rights, 
environmental  protection  and  good  governance  as  well  as  from  their  effective 
implementation. 

international  conventions  on  human  and 

(12)  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.  The  specific  duties  should  also  be  suspended,  unless  combined 
with an ad valorem duty. 

7 

8 

9 

10 

11 

12 

Council  Regulation  (EC)  No  732/2008  of  22  July  2008  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,  (EC)  No  1933/2006  and  Commission  Regulations  (EC)  No  1100/2006  and  (EC)  No 
964/2007  (OJ  L  211,  6.8.2008,  p.  1),  Council  Regulation  (EC)  No  55/2008  of  21  January  2008 
introducing autonomous trade preferences for the Republic of Moldova and amending Regulation (EC) 
No  980/2005  and  Commission  Decision  2005/924/EC  (OJ  L  20,  24.1.2008,  p.  1)  and  Council 
Regulation  (EC)  No  2007/2000  of  18  September  2000  introducing  exceptional  trade  measures  for 
countries and territories participating in or linked to the European Union's Stabilisation and Association 
process,  amending  Regulation  (EC)  No  2820/98,  and  repealing  Regulations  (EC)  No  1763/1999  and 
(EC) No 6/2000 (OJ L 240, 23.9.2000). 
Declaration on the Right to Development: resolution, adopted by UN General Assembly, 4 December 
1986, A/RES/41/128. 
Rio  Declaration  on  Environment  and  Development,  adopted  by  the  UN  Conference  on  Environment 
and Development, 12 August 1992, Rio de Janeiro, A/CONF.151/26 (Vol. I). 
ILO Declaration on Fundamental Principles and Rights at Work, adopted by the International Labour 
Conference  at  its  Eighty-Sixth  Session,  Geneva,  18  June  1998  (Geneva,  International  Labour  Office, 
1998). 
United  Nations  Millennium  Declaration:  resolution,  adopted  by  the  UN  General  Assembly,  8 
September 2000, A/RES/55/2. 
Johannesburg Declaration on Sustainable Development: adopted by the World Summit on Sustainable 
Development, 4 September 2002, Johannesburg, A/CONF.199/20. 

EN 

6 

   EN 

 
                                                 
(13)  Countries  that  fulfil  the  eligibility  criteria  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. It should be possible to submit applications as from the date of entry into 
force  of  this  Regulation.  Countries  which  benefit  from  the  tariff  preferences  of  this 
scheme under Regulation (EC) No 732/2008 shall also submit a new application. 

(14)  The  Commission  should  monitor  the  status  of  ratification  of  the  international 
conventions  and  their  effective  implementation,  by  examining  the  conclusions  and 
recommendations  of  the  relevant  monitoring  bodies  established  under  the  respective 
conventions.  Every  two  years,  the  Commission  should  present,  to  the  European 
Parliament and the Council, a report on the status of ratification of the conventions, the 
compliance  of  the  beneficiary  countries  with  any  reporting  obligations  under  the 
conventions, and the status of the implementation of the conventions in practice. 

(15)  The  special  arrangement  for  the  least-developed  countries  should  continue  to  grant 
duty-free  access  to  the  European  Union  market  for  products  originating  in  the  least-
developed  countries,  as  recognised  and  classified  by  the  United  Nations,  except  for 
trade  in  arms.  For  a  country  no  longer  classified  by  the  UN  as  a  least-developed 
country,  a  transitional  period  should  be  established,  to  alleviate  any  adverse  effects 
caused by the removal of the tariff preferences granted under this arrangement. Tariff 
preferences provided under the special arrangement for the least-developed countries 
should continue to be granted for those least-developed countries, which benefit from 
another preferential market access arrangement with the European Union.  

(16)  To  ensure  coherence  with  the  market  access  provisions  for  sugar  in  the  Economic 
Partnership Agreements, imports of products under tariff heading 1701 should require 
an import licence until 30 September 2015.  

(17)  As regards the general arrangement, the differentiation between tariff preferences for 
‘non-sensitive’  products  and  tariff  preferences  for  ‘sensitive’  products  should  be 
maintained,  to  take  account  of  the  situation  of  the  sectors  manufacturing  the  same 
products in the European Union. 

(18)  Common  Custom  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 corresponding European Union industries. 

(19)  Such a tariff reduction should be sufficiently attractive, in order to motivate traders to 
make use of the opportunities offered by the scheme. Therefore, the ad valorem duties 
should  generally  be  reduced  by  a  flat  rate  of  3.5  percentage  points  from  the  ‘most 
favoured nation’ duty rate, while for textiles and textile goods they should be reduced 
by  20 %.  Specific  duties  should  be  reduced  by  30 %.  Where  a  minimum  duty  is 
specified, that minimum duty should not apply. 

(20)  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. 

EN 

7 

   EN 

 
(21)  Graduation should be based on criteria related to sections and chapters of the Common 
Customs Tariff. Graduation should apply in respect of a section or sub-section in order 
to  reduce  cases  where  heterogeneous  products  are  graduated.  The  graduation  of  a 
section  or  a  sub-section  (made  up  of  chapters)  for  a  beneficiary  country  should  be 
applied when the section meets the criteria for graduation over three consecutive years, 
in  order  to  increase  the  predictability  and  fairness  of  graduation  by  eliminating  the 
effect  of  large  and  exceptional  variations  in  the  import  statistics.  Graduation  should 
not  apply  to  the  beneficiary  countries  of  the  special  incentive  arrangement  for 
sustainable  development  and  good  governance  and  the  beneficiary  countries  of  the 
special  arrangement  for  the  least-developed  countries  as  they  share  a  very  similar 
economic profile rendering them vulnerable because of a low, non-diversified export 
base. 

(22) 

In  order  to  ensure  that  this  scheme  benefits  only  those  countries  it  is  intended  to 
benefit, the tariff preferences provided for by this Regulation should apply, as well as 
the  rules  of  origin  of  products,  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  Code13  [as 
amended by Commission Regulation (EU) No 1063/2010]14.  

(23)  The  reasons  for  temporary  withdrawal  of  the  three  arrangements  should  include 
serious  and  systematic  violations  of  the  principles  laid  down  in  certain  international 
conventions  concerning  core  human  rights  and  labour  rights,  so  as  to  promote  the 
objectives  of  those  conventions.  Tariff  preferences  under  the  special  incentive 
arrangement for sustainable development and good governance should be temporarily 
withdrawn  if  the  beneficiary  country  does  not  respect  its  binding  undertaking  to 
maintain the ratification and effective implementation of the conventions or to comply 
with  the  reporting  requirements  imposed  by  the  conventions,  or  if  the  beneficiary 
country  does  not  cooperate  with  the  European  Union’s  monitoring  procedures  as  set 
out in this Regulation.  

(24)  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  and 
Belarus should be maintained. 

(25) 

In order to achieve a balance between the need for better targeting, greater coherence 
and  transparency  on  one  hand,  and  better  promoting  sustainable  development  and 
good governance through a unilateral trade preference scheme on the other hand, the 
power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of 
the European Union should be delegated to the Commission in respect of amendments 
to Annexes to this Regulation and temporary withdrawals of tariff preferences due to 
failure to adhere to the principles of sustainable development and good governance, as 
well  as  procedural  rules  regarding  the  submission  of  applications  for  the  tariff 
preferences  granted  under 
incentive  arrangement  for  sustainable 
development  and  good  governance,  the  conduct  of  a  temporary  withdrawal  and 
safeguard  investigations  in  order  to  establish  uniform  and  detailed  technical 
arrangements. It is of particular importance that the Commission carry out appropriate 

the  special 

13 
14 

OJ L 253, 11.10.1993, p. 1. 
OJ L 307, 23.11.2010, p. 1. 

EN 

8 

   EN 

 
                                                 
consultations during its preparatory work, including at expert level. The Commission, 
when preparing and drawing up delegated acts, should ensure the simultaneous, timely 
and  appropriate  transmission  of  relevant  documents  to  the  European  Parliament  and 
Council.  

(26) 

In  order  to  ensure  uniform  conditions  for  the  implementation  of  this  Regulation, 
implementing powers should be conferred on the Commission. Those powers should 
be  exercised  in  accordance  with  Regulation  (EU)  No  182/2011  of  the  European 
Parliament and of the Council of 16 February 2011 laying down the rules and general 
principles  concerning  mechanisms  for  the  control  by  the  Member  States  of  the 
Commission’s exercise of implementing powers15. 

The  advisory  procedure  should  be  used  for  the  adoption  of  decisions  on  suspension 
from the tariff preferences of certain GSP sections in respect of beneficiary countries 
and  on  the  initiation  of  a  temporary  withdrawal  procedure,  taking  into  account  the 
nature and impact of these acts. 

The examination procedure should be used for the adoption of decisions on safeguard 
investigations and on suspension of the preferential arrangements where imports may 
cause serious disturbance to European Union markets. 

The  Commission  should  adopt  immediately  applicable  implementing  acts  where,  in 
duly justified cases relating to safeguard investigations, temporary withdrawals due to 
non-compliance with customs-related procedures and obligations, imperative grounds 
of urgency so require. 

(27)  The Commission should report regularly to the Council and the European Parliament 
on  the  effects  of  the  scheme.  Five  years  after  its  entry  into  force,  the  Commission 
should  report  on  the  operation  of  the  Regulation  and  assess  the  need  to  review  the 
scheme, including the special incentive arrangement for sustainable development and 
good  governance  and  temporary  withdrawal  provisions  of  tariff  preferences,  taking 
into consideration the fight against terrorism and the field of international standards on 
transparency  and  exchange  of  information  in  tax  matters.  In  reporting,  the 
Commission  should  take  into  account  the  implications  for  development,  trade  and 
financial needs of beneficiaries. 

Where applicable, compliance with EU sanitary and phytosanitary rules should also be 
assessed. The report should also include an analysis of the effects of the scheme with 
regard to imports of biofuels and sustainability aspects, 

HAVE ADOPTED THIS REGULATION: 

CHAPTER I 

GENERAL PROVISIONS 

15 

OJ L 55, 28.2.2011, p. 13.  

EN 

9 

   EN 

 
 
 
 
 
 
 
 
 
                                                 
1. 

2. 

Article 1 

The 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; 

a  special  incentive  arrangement  for  sustainable  development  and  good 

(b) 
governance; and 

(c) 

a special arrangement for the least-developed countries. 

For the purposes of this Regulation: 

Article 2 

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

(h) 

(i) 

‘GSP’ means the Generalised Scheme of Preferences by which the European Union 
provides preferential access to the market of the European Union through the three 
separate preference regimes provided for in Article 1(2)(a),(b) and (c); 

‘eligible countries’ means all developing countries as listed in Annex I; 

‘GSP beneficiary countries’ means beneficiary countries of the general arrangement 
as listed in Annex II; 

‘GSP+  beneficiary  countries’  means  beneficiary  countries  of  the  special  incentive 
arrangement  for  sustainable  development  and  good  governance  as  listed  in  Annex 
III; 

‘EBA  beneficiary  countries’  means  beneficiary  countries  of  the  special  incentive 
arrangement for least developed countries as listed in Annex IV; 

‘Common Customs Tariff duties’ means the duties specified in Part Two of Annex I 
to  Council  Regulation  (EEC)  No 2658/87  of  23 July  198716,  except  those  duties 
established as part of tariff quotas; 

‘section’ means any of the sections of the Common Customs Tariff as laid down by 
Regulation (EEC) No 2658/87;  

‘Chapter’ means any of the chapters of the Common Customs Tariff as laid down by 
Regulation (EEC) No 2658/87; 

‘GSP  section’  means  a  section  listed  in  Annex  V  and  established  on  the  basis  of 
sections and Chapters of the Common Customs Tariff;  

16 

OJ L 256,  7.9.1987,  p. 1.  Regulation  as  last  amended  by  Commission  Regulation  (EC)  No 1228/2010 
(OJ L 336, 21.12.2010, p. 17).  

EN 

10 

   EN 

 
 
 
 
                                                 
(j) 

(k) 

1. 

2. 

3. 

‘preferential market access arrangement’ means preferential access to the European 
Union market through a trade agreement, either provisionally applied or in force, or 
through autonomous preferences granted by the European Union; 

‘effective implementation’ means the integral implementation of all undertakings and 
obligations undertaken under the relevant conventions, thus ensuring fulfilment of all 
the principles, objectives and rights guaranteed therein.  

Article 3 

A  list  of  eligible  countries  that  includes  all  developing  countries  is  established  in 
Annex I.  

The  Commission  shall  be  empowered  to  adopt  delegated  acts  in  accordance  with 
Article 36 to amend Annex I to take account of changes in the international status or 
classification of countries. 

The Commission shall notify an eligible country concerned of any relevant changes 
in its status under the scheme.  

CHAPTER II 

GENERAL ARRANGEMENT 

Article 4 

1. 

An  eligible  country,  as  listed  in  Annex  I,  shall  benefit  from  the  tariff  preferences 
provided under the general arrangement referred to in Article 1(2)(a) unless: 

a) 

or 

b) 

it has been classified by the World Bank as a high-income or an upper-middle 
income  country  during  three  consecutive  years  immediately  preceding  the 
update of the list of beneficiary countries; 

it  benefits  from  a  preferential  market  access  arrangement  which  provides  the 
same tariff preferences as the scheme, or better, for substantially all trade.  

2. 

Paragraph 1(b) shall not apply to least-developed countries. 

Article 5 

1. 

2. 

A  list  of  GSP  beneficiary  countries  meeting  the  criteria  laid  down  in  Article  4  is 
established in Annex II.  

By  1  January  of  each  year  following  the  entry  into  force  of  this  Regulation  the 
Commission  shall  review  Annex  II.  To  provide  a  GSP  beneficiary  country  and 
economic  operators  with  time  for  orderly  adaptation  to  the  change  in  the  country’s 
status under the scheme: 

EN 

11 

   EN 

 
(a) 

(b) 

the decision to remove a beneficiary country from the list of GSP beneficiary 
countries, in accordance with paragraph 3 and on the basis of Article 4(1)(a), 
shall apply as from one year after the date of entry into force of the decision; 

the decision to remove a beneficiary country from the list of GSP beneficiary 
countries, in accordance with paragraph 3 and on the basis of Article 4(1)(b), 
shall  apply  as  from  two  years  after  the  date  of  application  of  a  preferential 
market access arrangement.  

For the purposes of paragraphs 1 and 2 the Commission shall be empowered to adopt 
delegated acts, in accordance with Article 36, to amend Annex II on the basis of the 
criteria laid down in Article 4. 

The Commission shall notify the GSP beneficiary country concerned of any changes 
in its status under the scheme.  

Article 6 

The  products  included  in  the  general  arrangement  referred  to  in  Article 1(2)(a)  are 
listed in Annex V. 

The  Commission  shall  be  empowered  to  adopt  delegated  acts  in  accordance  with 
Article  36,  to  amend  Annex  V  in  order  to  incorporate  changes  made  necessary  by 
amendments to the Combined Nomenclature. 

Article 7 

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

Common  Customs  Tariff  ad  valorem  duties  on  products  listed  in  Annex V  as 
sensitive products shall be reduced by 3.5 percentage points. For products from GSP 
sections XI(a) and XI(b), this reduction shall be 20 %. 

Where preferential duty rates calculated, in accordance with Article 6 of Regulation 
(EC) No 732/2008, on the Common Customs Tariff ad valorem duties applicable on 
the date of entry into force of this Regulation provide for a tariff reduction of more 
than 3.5 percentage points for the products referred to in paragraph 2 of this Article, 
those preferential duty rates shall apply. 

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

Where  Common  Customs  Tariff  duties  on  products  listed  in  Annex V  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. 

3. 

4. 

1. 

2. 

1. 

2. 

3. 

4. 

5. 

6. 

EN 

12 

   EN 

 
1. 

2. 

3. 

4. 

5. 

6. 

Article 8  

The  tariff  preferences  referred  to  in  Article 7  shall  be  suspended,  in  respect  of 
products  of  a  GSP  section  originating  in  a  GSP  beneficiary  country,  when  the 
average  value  of  European  Union  imports  of  such  products  over  three  consecutive 
years from that GSP beneficiary country exceeds the thresholds listed in Annex VI. 
The  thresholds  shall  be  calculated  as  a  percentage  of  the  total  value  of  European 
Union imports of the same products from all GSP beneficiary countries.  

Prior to the application of the tariff preferences provided for in this Regulation, the 
Commission shall establish, in accordance with the advisory procedure referred to in 
Article  38(2),  a  list  of  GSP  sections  for  which  the  tariff  preferences  referred  to  in 
Article  7  are  suspended  in  respect  of  a  GSP  beneficiary  country.  The  decision 
establishing this list shall apply as from the date of application of this Regulation.  

The Commission shall review every three years the list referred to in paragraph 2 and 
decide,  in  accordance  with  the  advisory  procedure  referred  to  in  Article  38(2),  to 
suspend or to re-establish the tariff preferences referred to in Article 7. This decision 
shall apply as of 1 January of the year following its entry in force. 

The list referred to in paragraphs 2 and 3 shall be established on the basis of the data 
available on 1 September of the year in which the review is conducted and of the two 
years  preceding  the  review  year.  It  shall  take  into  account  imports  from  GSP 
beneficiary countries listed in Annex II as applicable at that time. However, the value 
of imports from GSP beneficiary countries, which upon the date of application of the 
suspension, no longer benefit from the tariff preferences under Article 4(1)(b) shall 
not be taken into account. 

The  Commission  shall  notify  the  country  concerned  of  the  decision  taken  in 
accordance with paragraphs 2 and 3.  

Whenever Annex II is amended in accordance with the criteria laid down in Article 
4,  the  Commission  shall  be  empowered  to  adopt  delegated  acts  in  accordance  with 
Article 36 to amend Annex VI in order to adjust the modalities listed in that Annex 
so as to maintain proportionally the same weight of the graduated product sections as 
defined in paragraph 1.  

CHAPTER III 

SPECIAL INCENTIVE ARRANGEMENT FOR SUSTAINABLE DEVELOPMENT AND 
GOOD GOVERNANCE 

Article 9 

1. 

A  GSP  beneficiary  country  may  benefit  from  the  tariff  preferences  provided  under 
the special incentive arrangement for sustainable development and good governance 
referred to in Article 1(2)(b) if: 

(a) 

it is considered to be vulnerable due to a lack of diversification and insufficient 
integration within the international trading system, as defined in Annex VII;  

EN 

13 

   EN 

 
(b) 

(c) 

(d) 

it  has  ratified  all  the  conventions  listed  in  Annex VIII  and  the  most  recent 
available  conclusions  of  the  relevant  monitoring  bodies  do  not  identify  a 
serious failure to effectively implement any of these conventions;  

it gives a binding undertaking to maintain ratification of the conventions listed 
in Annex VIII and to ensure their effective implementation; 

it  accepts  without  reservation  the  reporting  requirements  imposed  by  each 
convention  and  gives  a  binding  undertaking  to  accept  regular  monitoring  and 
review  of  its  implementation  record  in  accordance  with  the  provisions  of  the 
conventions listed in Annex VIII; and 

(e) 

it  gives  a  binding  undertaking  to  participate  in  and  cooperate  with  the 
monitoring procedure referred to in Article 13.  

2. 

Whenever  Annex  II  is  amended,  the  Commission  shall  be  empowered  to  adopt 
delegated acts in accordance with Article 36 to amend Annex VII in order to review 
the  vulnerability  threshold  listed  in  Annex  VII 1.b  so  as  to  maintain  proportionally 
the  same  weight  of  the  vulnerability  threshold  as  calculated  in  accordance  with 
Annex VII.  

Article 10 

1. 

The special incentive arrangement for sustainable development and good governance 
shall be granted if the following conditions are met: 

(a) 

a GSP beneficiary country has made a request to that effect; and 

(b) 

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

The  requesting  country  shall  submit  its  request  to  the  Commission  in  writing.  The 
request  shall  provide  comprehensive  information  concerning  the  ratification  of  the 
conventions listed in Annex VIII and shall include the binding undertakings referred 
to in Article 9(1)(c),(d) and (e). 

After receiving a request, the Commission shall notify the European Parliament and 
the Council thereof. 

After  examining  the  request,  the  Commission  shall  decide  whether  to  grant  a 
requesting  country  the  special  incentive  arrangement  for  sustainable  development 
and good governance. 

Where  a  GSP+  beneficiary  country  no  longer  fulfils  the  conditions  referred  to  in 
Article  9(1)(a)  or  withdraws  any  of  its  binding  undertakings  referred  to  in  Article 
9(1)(c),(d) and (e), it shall be removed from the list of GSP+ beneficiary countries. 

For the purposes of paragraphs 4 and 5 the Commission shall be empowered to adopt 
delegated acts in accordance with Article 36 to establish and to amend Annex III in 
order to add or remove a country to or from the list of GSP+ beneficiary countries. 

2. 

3. 

4. 

5. 

6. 

EN 

14 

   EN 

 
7. 

8. 

1. 

2. 

1. 

2. 

1. 

2. 

1. 

2. 

3. 

The  Commission  shall  notify  the  requesting  country  of  a  decision  taken  in 
accordance  with  paragraphs  4  and  5.  Where  the  requesting  country  is  granted  the 
special incentive arrangement, it shall be informed of the date on which that decision 
enters into force.  

The  Commission  shall  be  empowered  to  adopt  delegated  acts,  in  accordance  with 
Article  36,  to  establish  rules  related  to  the  procedure  for  granting  the  special 
incentive  arrangement  for  sustainable  development  and  good  governance  in 
particular with respect to deadlines and the submission and processing of requests. 

Article 11 

The  products  included  in  the  special  incentive  arrangement  for  sustainable 
development and good governance are listed in Annex IX. 

The  Commission  shall  be  empowered  to  adopt  delegated  acts,  in  accordance  with 
Article  36,  to  amend  Annex  IX  to  take  into  account  amendments  to  the  Combined 
Nomenclature affecting the products listed in that Annex. 

Article 12 

The Common Customs Tariff ad valorem duties on all products listed in Annex IX 
which originate in a GSP+ beneficiary country 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  with  Combined  Nomenclature  code 
17041090, the specific duty shall be limited to 16 % of the customs value. 

Article 13 

As  of  the  date  of  the  granting  of  the  tariff  preferences  provided  under  the  special 
incentive  arrangement  for  sustainable  development  and  good  governance,  the 
Commission  shall  keep  under  review  the  status  of  ratification  of  the  conventions 
listed in Annex VIII and shall monitor their effective implementation by examining 
the conclusions and recommendations of the relevant monitoring bodies.  

In  this  context,  a  beneficiary  country  shall  cooperate  with  the  Commission  and 
provide  all  information  necessary  to  assess  its  respect  of  binding  undertakings 
referred to in Article 9(1)(c),(d) and (e). 

Article 14 

Every  two  years,  the  Commission  shall  present  to  the  Council  and  the  European 
Parliament  a  report  on  the  status  of  ratification  of  the  conventions  listed  in  Annex 
VIII,  the  compliance  of  the  GSP+  beneficiary  countries  with  any  reporting 
obligations under the conventions and the status of their effective implementation. 

The  first  report  referred  to  in  paragraph  1  shall  be  submitted  two  years  after  the 
application of the tariff preferences provided for in this Regulation. 

The report shall include: 

EN 

15 

   EN 

 
(a) 

(b) 

the conclusions or recommendations of any relevant monitoring body under the 
conventions listed in Annex VIII in respect of each GSP+ beneficiary country; 
and 

the  Commission’s  conclusions  on  whether  each  GSP+  beneficiary  country 
respects  its  binding  undertakings  to  comply  with  reporting  obligations,  to 
cooperate  with  monitoring  bodies 
the  respective 
conventions  and  to  ensure  the  effective  implementation  of  the  conventions 
listed in Annex VIII. 

in  accordance  with 

The report may include any information the Commission considers appropriate. 

In  drawing  its  conclusions  concerning  effective  implementation  of  the  conventions 
referred  to  in  Annex  VIII  the  Commission  shall  assess  the  conclusions  and 
recommendations of the relevant monitoring bodies.  

Article 15 

The special incentive arrangement for sustainable development and good governance 
shall be withdrawn temporarily, in respect of all or of certain products originating in 
a GSP+ beneficiary country, where in practice a beneficiary country does not respect 
its binding undertakings as referred to in Article 9(1)(c),(d) and (e). 

The  burden  of  proof  for  compliance  with  its  obligations  resulting  from  binding 
undertakings  as  referred  to  in  Article  9(1)(c),(d)  and  (e)  shall  be  on  the  GSP+ 
beneficiary country. 

Where, either on the basis of the conclusions of the report referred to in Article 14 or 
on the basis of the evidence available, the Commission has a reasonable doubt that a 
particular  GSP+  beneficiary  country  does  not  respect  its  binding  undertakings  as 
referred  to  in  Article  9(1)(c),(d)  and  (e),  it  shall,  in  accordance  with  the  advisory 
procedure referred to in Article 38(2), adopt a decision to initiate the procedure for 
the  temporary  withdrawal  of  the  tariff  preferences  provided  under  the  special 
incentive  arrangement  for  sustainable  development  and  good  governance.  The 
Commission shall inform the European Parliament and the Council thereof. 

4. 

1. 

2. 

3. 

4. 

The Commission shall publish a notice in the Official Journal of the European Union 
and notify the GSP+ beneficiary country concerned thereof. The notice shall: 

(a) 

state  the  grounds  for  the  reasonable  doubt  as  to  the  fulfilment  of  the  binding 
undertakings  made  by  the  GSP+  beneficiary  country  as  referred  to  Article 
9(1)(c),(d) and (e), which may call into question its right to continue to enjoy 
the  tariff  preferences  provided  under  the  special  incentive  arrangement  for 
sustainable development and good governance; and 

(b) 

specify  the  period,  which  may  not  exceed  six  months  from  the  date  of 
publication  of  the  notice,  within  which  a  GSP+  beneficiary  country  shall 
submit its observations. 

5. 

The  Commission  shall  provide  the  beneficiary  country  concerned  with  every 
opportunity to cooperate during the period referred to in paragraph 4(b). 

EN 

16 

   EN 

 
6. 

7. 

8. 

9. 

10. 

11. 

12. 

The  Commission  shall  seek  all  information  it  considers  necessary,  inter  alia,  the 
conclusions and recommendations of the relevant monitoring bodies. In drawing its 
conclusions, the Commission shall assess all relevant information. 

Within  three  months  after  expiry  of  the  period  specified  in  the  notice,  the 
Commission shall decide: 

(a) 

to terminate the temporary withdrawal procedure; or 

(b) 

to  temporarily  withdraw  the  tariff  preferences  provided  under  the  special 
incentive arrangement for sustainable development and good governance.  

Where  the  Commission  considers  that  the  findings  do  not  justify  temporary 
withdrawal,  it  shall  adopt  a  decision  to  terminate  the  temporary  withdrawal 
procedure in accordance with the advisory procedure referred to in Article 38(2).  

Where the Commission considers that the findings justify temporary withdrawal for 
the  reasons  referred  to  in  paragraph  1,  it  shall  be  empowered,  in  accordance  with 
Article  36,  to  adopt  delegated  acts  to  amend  Annex  III  in  order  to  temporarily 
withdraw the tariff preferences referred to in Article 1(2)(b).  

Where the Commission decides on temporary withdrawal, such decision shall enter 
into force six months after its adoption. 

Where  the  reasons  justifying  temporary  withdrawal  no  longer  apply  before  the 
decision referred to in paragraph 9 takes effect the Commission shall be empowered 
to repeal the decision to temporarily withdraw tariff preferences in accordance with 
the urgency procedure referred to in Article 37. 

The  Commission  shall  be  empowered  to  adopt  delegated  acts,  in  accordance  with 
Article 36, to establish rules related to the procedure for temporary withdrawal of the 
special  incentive  arrangement  for  sustainable  development  and  good  governance  in 
particular with respect to deadlines, rights of parties, confidentiality and review. 

Article 16 

Where the Commission finds that the reasons justifying a temporary withdrawal of the tariff 
preferences  as  referred  to  in  Article  15(1)  no  longer  apply,  it  shall  reinstate  the  tariff 
preferences  provided  under  the  special  incentive  arrangement  for  sustainable  development 
and  good  governance.  For  this  purpose  the  Commission  shall  be  empowered  to  adopt 
delegated acts, in accordance with Article 36, to amend Annex III. 

CHAPTER IV 

SPECIAL ARRANGEMENT FOR THE LEAST-DEVELOPED COUNTRIES 

Article 17 

1. 

An  eligible  country,  as  listed  in  Annex  I,  shall  benefit  from  the  tariff  preferences 
provided under the special arrangement for the least-developed countries, referred to 
in  Article  1(2)(c),  if  that  country  is  identified  by  the  United  Nations  as  a  least-
developed country.  

EN 

17 

   EN 

 
2. 

A list of EBA beneficiary countries is established in Annex IV. 

3. 

4. 

1. 

2. 

3. 

The Commission  shall continuously review this list on the basis of the most recent 
available  data.  Where  an  EBA  beneficiary  country  no  longer  fulfils  the  conditions 
referred to in paragraph 1, it shall be removed by Commission decision from the list 
of EBA beneficiary countries following a transitional period of three years as from 
the date of the adoption of the Commission decision.  

For the purposes of the second subparagraph of paragraph 2 the Commission shall be 
empowered  to  adopt  delegated  acts  in  accordance  with  Article  36  to  amend  Annex 
IV. 

Pending the identification by the United Nations of a newly independent country as a 
least-developed  country,  the  Commission  shall  be  empowered  to  adopt  delegated 
acts, in accordance with Article 36, to amend Annex IV as an interim measure so as 
to include such a country in the list of EBA beneficiary countries.  

The Commission shall notify the EBA beneficiary country concerned of any changes 
in its status under the scheme.  

Article 18 

The Common Customs Tariff duties on all products that are listed in Chapters 1 to 97 
of the Combined Nomenclature, except those in Chapter 93, originating in an EBA 
beneficiary country, shall be suspended entirely. 

From the date of application of this Regulation until 30 September 2015, imports of 
products under tariff heading 1701 shall require an import licence. 

The Commission shall, in accordance with the examination procedure referred to in 
Article  38(3),  adopt  detailed  rules  for  implementing  the  provisions  referred  to  in 
paragraph 2 in accordance with the procedure referred to in Article 195 of Council 
Regulation (EC) No 1234/200717.  

CHAPTER V 

TEMPORARY WITHDRAWAL PROVISIONS COMMON TO ALL ARRANGEMENTS 

Article 19 

1. 

The  preferential  arrangements  referred  to  in  Article  1(2)  may  be  withdrawn 
temporarily,  in  respect  of  all  or  of  certain  products  originating  in  a  beneficiary 
country, for any of the following reasons: 

(a) 

serious  and  systematic  violation  of  principles  laid  down  in  the  conventions 
listed in Part A of Annex VIII;  

(b) 

export of goods made by prison labour; 

17 

OJ L 299, 16.11.2007, p. 1.  

EN 

18 

   EN 

 
                                                 
(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 anti-terrorism and money laundering; 

serious  and  systematic  unfair  trading  practices  including  those  affecting  the 
supply  of  raw  materials,  which  have  an  adverse  effect  on  the  Union  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) 

serious  and  systematic  infringement  of  the  objectives  adopted  by  Regional 
Fishery Organisations or any international arrangements of which the European 
Union  is  a  member  concerning  the  conservation  and  management  of  fishery 
resources. 

The preferential arrangements provided for in this Regulation shall not be withdrawn 
under  paragraph 1(d)  in  respect  of  products  that  are  subject  to  anti-dumping  or 
countervailing  measures  under  Regulations 
(EC) 
No 1225/200919, for the reasons justifying those measures. 

(EC)  No 597/200918  or 

Where  the  Commission  considers  that  there  are  sufficient  grounds  justifying 
temporary  withdrawal  of  the  tariff  preferences  provided  under  any  preferential 
arrangement  referred  to  in  Article  1(2)  on  the  basis  of  the  reasons  referred  to  in 
paragraph  1  it  shall  adopt  a  decision  to  initiate  the  procedure  for  temporary 
withdrawal  in  accordance  with  the  advisory  procedure  referred  to  in  Article  38(2). 
The  Commission  shall  inform  the  European  Parliament  and  the  Council  of  this 
decision. 

The Commission shall publish a notice in the Official Journal of the European Union 
announcing the initiation of a temporary withdrawal procedure, and shall notify the 
beneficiary country concerned thereof. The notice shall: 

(a) 

(b) 

provide  the  sufficient  grounds  of  the  decision  to  initiate  a  temporary 
withdrawal procedure, referred to in paragraph 3; and 

state  that  the  Commission  will  monitor  and  evaluate  the  situation  in  the 
beneficiary  country  concerned  for  six  months  from  the  date  of  publication  of 
the notice. 

The  Commission  shall  provide  the  beneficiary  country  concerned  with  every 
opportunity to cooperate during the monitoring and evaluation period. 

The  Commission  shall  seek  all  information  it  considers  necessary,  inter  alia,  the 
available  assessments,  comments,  decisions,  recommendations  and  conclusions  of 

Council Regulation (EC) No 597/2009 of 11 June 2009 on protection against subsidised imports from 
countries not members of the European Community (OJ L 188, 18.7.2009, p. 93).  
Council  Regulation  (EC)  No 1225/2009  of  30  November  2009  on  protection  against  dumped  imports 
from countries not members of the European Community (OJ L 343, 22.12.2009, p. 51).  

2. 

3. 

4. 

5. 

6. 

18 

19 

EN 

19 

   EN 

 
                                                 
7. 

8. 

9. 

10. 

11. 

12. 

13. 

the  relevant  monitoring  bodies,  as  appropriate.  In  drawing  its  conclusions,  the 
Commission shall assess all relevant information. 

Within three months from the expiry of the period referred to in paragraph 4(b), the 
Commission shall submit a report on its findings and conclusions to the beneficiary 
country concerned. The beneficiary country has the right to submit its comments on 
the report. The period for comments shall not exceed one month. 

Within  six  months  from  the  expiry  of  the  period  referred  to  in  paragraph  4(b)  the 
Commission shall decide: 

(a) 

to terminate the temporary withdrawal procedure; or  

(b) 

to  temporarily  withdraw  the  tariff  preferences  provided  under  the  preferential 
arrangements referred to in Article 1(2). 

Where  the  Commission  considers  that  the  findings  do  not  justify  temporary 
withdrawal, it shall decide, in accordance with the advisory procedure referred to in 
Article 38(2), to terminate the temporary withdrawal procedure.  

Where the Commission considers that the findings justify temporary withdrawal for 
the  reasons  referred  to  in  paragraph  1,  it  shall  be  empowered,  in  accordance  with 
Article  36,  to  adopt  delegated  acts  to  amend  Annex  II,  III,  IV,  whichever  is 
applicable,  in  order  to  temporarily  withdraw  the  tariff  preferences  referred  to  in 
Article 1(2).  

Where  the  Commission  decides  on  temporary  withdrawal,  the  decision  shall  enter 
into force six months after it is taken. 

Where  the  reasons  justifying  temporary  withdrawal  no  longer  apply  before  the 
decision  referred  to  in  paragraph  10  takes  effect,  the  Commission  shall  be 
empowered  to  repeal  the  decision  to  temporarily  withdraw  the  tariff  preferences  in 
accordance with the urgency procedure referred to in Article 37. 

The  Commission  shall  be  empowered  to  adopt  delegated  acts,  in  accordance  with 
Article 36, to establish rules related to the procedure for temporary withdrawal of all 
arrangements in particular with respect to deadlines, rights of parties, confidentiality 
and review. 

Article 20 

Where the Commission finds that the reasons justifying a temporary withdrawal of the tariff 
preferences  as  referred  to  in  Article  19(1)  no  longer  apply,  it  shall  reinstate  the  tariff 
preferences provided under the preferential arrangements referred to in Article 1(2). For this 
purpose  the  Commission  shall  be  empowered  to  adopt  delegated  acts,  in  accordance  with 
Article 36 to amend Annexes II, III or IV, whichever is applicable. 

Article 21 

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  systematic  failure  to  comply  with  or  to 

EN 

20 

   EN 

 
ensure compliance with the rules concerning the origin of the products and with the 
procedures  related  thereto,  or  failure  to  provide  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  European  Union  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  European  Union  by  allowing  the  Commission,  in  coordination  and 
close  cooperation  with  the  competent  authorities  of  the  Member  States,  to 
conduct  the  European  Union  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  preferential  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  European  Union  in  the  verification  of  conduct  where  there  is  a 
presumption  of  origin-related  fraud,  whereby  the  existence  of  fraud  may  be 
presumed  where  imports  of  products  under  the  preferential  arrangements 
provided  for  in  this  Regulation  massively  exceed  the  usual  levels  of  the 
beneficiary country’s exports. 

Where  the  Commission  considers  that  there  is  sufficient  evidence  to  justify 
temporary withdrawal for the reasons set out in paragraphs 1 and 2, it shall decide in 
accordance  with  the  urgency  procedure  referred  to  in  Article  38(4)  to  temporarily 
withdraw the tariff preferences referred to in Article 1(2), in respect of all or certain 
products originating in a beneficiary country. 

Before  taking  such  decision,  the  Commission  shall  first  publish  a  notice  in  the 
Official Journal of the European Union, stating that there are grounds for reasonable 
doubt  about  compliance  with  paragraphs  1  and  2  which  may  call  into  question  the 
right  of  the  beneficiary  country  to  continue  to  enjoy  the  benefits  granted  by  this 
Regulation. 

The  Commission  shall  inform  the  beneficiary  country  concerned  of  any  decision 
taken in accordance with paragraph 3, before it becomes effective.  

The period of temporary withdrawal shall not exceed six months. On conclusion of 
the  period,  the  Commission  shall  decide  in  accordance  with  the  urgency  procedure 

3. 

4. 

5. 

6. 

EN 

21 

   EN 

 
referred to in Article 38(4) either to terminate the temporary withdrawal or to extend 
the period of temporary withdrawal. 

7. 

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

CHAPTER VI 

SAFEGUARD AND SURVEILLANCE PROVISIONS 

Section I 

General Safeguards 

Article 22 

1. 

2. 

3. 

4. 

Where  a  product  originating  in  a  beneficiary  country  of  any  of  the  three 
arrangements  referred  to  in  Article  1(2),  is  imported  in  volumes  and/or  at  prices 
which cause, or threaten to cause, serious difficulties to European Union producers 
of  like  or  directly  competing  products,  normal  Common  Customs  Tariff  duties  on 
that product may be reintroduced in accordance with the following provisions. 

For  the  purpose  of  this  Chapter,  ‘like  product’  means  a  product  which  is  identical, 
i.e. alike in all respects, to the product under consideration, or, in the absence of such 
a  product,  another  product  which,  although  not  alike  in  all  respects,  has 
characteristics closely resembling those of the product under consideration. 

For the purpose of this Chapter, ‘interested parties’ means those parties involved in 
the production, distribution and/or sale of the imports mentioned in paragraph 1 and 
of like or directly competing products. 

The  Commission  shall  be  empowered  to  adopt  delegated  acts,  in  accordance  with 
Article 36, to establish rules related to the procedure for adopting general safeguard 
measures  in  particular  with  respect  to  deadlines,  rights  of  parties,  confidentiality, 
disclosure, verification, visits and review. 

Article 23  

Serious  difficulties  shall  exist  where  European  Union  producers  suffer  deterioration  in  their 
economic  and/or  financial  situation.  In  examining  whether  such  deterioration  exists,  the 
Commission  shall  take  account,  inter  alia,  of  the  following  factors  concerning  European 
Union producers, where such information is available: 

(i) market share;  

(ii) production; 

(iii) stocks; 

(iv) production capacity; 

(v) bankruptcies; 

EN 

22 

   EN 

 
 
 
 
 
 
 
(vi) profitability; 

(vii) capacity utilisation; 

(viii) employment; 

(ix) imports; 

(x) prices. 

1. 

2. 

3. 

Article 24  

The  Commission  shall  investigate  whether  the  normal  Common  Customs  Tariff 
duties  should  be  reintroduced  if  there  is  sufficient  prima  facie  evidence  that  the 
conditions of Article 22(1) are met. 

An  investigation  shall  be  initiated  upon  request  by  a  Member  State,  by  any  legal 
person  or  any  association  not  having  legal  personality,  acting  on  behalf  of  Union 
producers, or on the Commission’s own initiative if it is apparent to the Commission 
that  there  is  sufficient  prima  facie  evidence,  as  determined  on  the  basis  of  factors 
referred  to  in  Article 23,  to  justify  such  initiation.  The  request  to  initiate  an 
investigation  shall  contain  evidence  that  the  conditions  for  imposing  the  safeguard 
measure  set  out  in  Article  22(1)  are  met.  The  request  shall  be  submitted  to  the 
Commission.  The  Commission  shall,  as  far  as  possible,  examine  the  accuracy  and 
adequacy  of  the  evidence  provided  in  the  request  to  determine  whether  there  is 
sufficient prima facie evidence to justify the initiation of an investigation. 

Where  it  is  apparent  that  there  is  sufficient  prima  facie  evidence  to  justify  the 
initiation  of  a  proceeding  the  Commission  shall  publish  a  notice  in  the  Official 
Journal of the European Union. Initiation shall take place within one month of the 
request  received  pursuant  to  paragraph  2.  Should  an  investigation  be  initiated,  the 
notice  shall  provide  all  necessary  details  about  the  procedure  and  deadlines, 
including recourse to the Hearing Officer of the Directorate General for Trade of the 
European Commission. 

4. 

An investigation, including the procedural steps referred to in Articles 25, 26 and 27, 
shall be concluded within 12 months from its initiation.  

Article 25 

On duly justified grounds of urgency relating to deterioration of the economic and/or financial 
situation  of  European  Union  producers  which  would  be  difficult  to  repair,  the  Commission 
shall  be  empowered  to  adopt  immediately  applicable  implementing  acts  in  accordance  with 
the  urgency  procedure  referred  to  in  Article  38(4)  to  reintroduce  normal  Common  Customs 
Tariff duties for a period of up to 12 months. 

Article 26 

Where the facts as finally established show that the conditions set out in Article 22(1) are met, 
the Commission shall adopt an implementing act to reintroduce the Common Customs Tariff 
duties  in  accordance  with  the  examination  procedure  referred  to  in  Article  38(3).  Such  a 

EN 

23 

   EN 

 
 
 
 
 
 
decision shall enter into force within one month from the date of its publication in the Official 
Journal of the European Union. 

Article 27 

Where the facts as finally established show that the conditions set out in Article 22(1) are not 
met,  the  Commission  shall  adopt a  decision  terminating  the  investigation and proceeding in 
accordance with the examination procedure referred to in Article 38(3). Such a decision shall 
be  published  in  the  Official  Journal  of  the  European  Union.  The  investigation  shall  be 
deemed terminated, if no decision is published within the period referred to in Article 24(4) 
and any urgent preventive measures shall automatically lapse. 

Article 28  

Customs  duties  shall  be  reintroduced  as  long  as  necessary  to  counteract  the  deterioration  in 
the economic and/or financial situation of European Union producers, or as long as the threat 
of such deterioration persists. The period of reintroduction shall not exceed three years, unless 
it is extended in duly justified circumstances. 

Section II 

Safeguards in the Textile, Agriculture and Fisheries Sectors  

Article 29  

1. 

2. 

3. 

Without prejudice to the provisions of Section I of this Chapter, on 1 January of each 
year,  the  Commission,  on  its  own  initiative  and  in  accordance  with  the  advisory 
procedure referred to in Article 38(2), shall remove the tariff preferences referred to 
in  Articles  7  and  13  with  respect  to  the  products  from  GSP  section 11(b)  or  to 
products  falling  under  Combined  Nomenclature  codes  22071000,  22072000, 
29091910,  38140090,  38200000,  and  38249097  where  imports  of  such  products, 
listed  respectively  in  Annex  V  or  IX,  whichever  is  applicable,  originate  in  a 
beneficiary country and their total: 

(a) 

(b) 

increase  by  at  least  15 %  in  quantity  (by  volume),  as  compared  with  the 
previous calendar year; or 

for  products  under  GSP  section  11(b),  exceed  the  share  referred  to  in  Annex 
VI,  paragraph  2  of  the  value  of  European  Union  imports  of  products  in  GSP 
section 11(b)  from  all  countries  and  territories  listed  in  Annex I  during  any 
period of twelve months. 

Paragraph  1  shall  not  apply  to  EBA  beneficiary  countries,  nor  shall  it  apply  to 
countries  with  a  share  not  exceeding  8 %  of  European  Union  imports  of  products 
listed in Annex V or IX, whichever is applicable.  

The  removal  of  the  tariff  preferences  shall take  effect  two  months  after  the  date  of 
publication of the Commission’s decision to this effect in the Official Journal of the 
European Union. 

EN 

24 

   EN 

 
Article 30 

Without  prejudice  to  the  provisions  of  Section  I  of  this  Chapter,  where  imports  of  products 
included in Annex I to the Treaty on the Functioning of the European Union cause, or threaten 
to cause, serious disturbance to European Union 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, after consulting the committee for the relevant 
agriculture  or  fisheries  common  market  organisation,  shall  suspend  the  preferential 
arrangements in respect of the products concerned in accordance with examination procedure 
referred to in Article 38(3).  

The  Commission  shall  inform  the  beneficiary  country  concerned  as  soon  as  possible  of  any 
decision taken in accordance with Article 29 or Article 30 before it becomes effective.  

Article 31 

Section III 

Surveillance in the Agricultural and Fisheries Sectors  

Article 32 

1. 

2. 

Without  prejudice  to  the  provisions  of  Section  I  of  this  Chapter,  products  from 
Chapters 1 to 24 of Common Custom Tariff as laid down by Regulation (EEC) No 
2658/87, originating in beneficiary countries, may be subject to a special surveillance 
mechanism,  in  order  to  avoid  disturbances  to  European  Union  markets.  The 
Commission,  on  its  own  initiative  or  at  the  request  of  a  Member  State,  after 
consulting  the  committee  for  the  relevant  agriculture  or  fisheries  common  market 
organisation, shall decide, in accordance with the examination procedure referred to 
in  Article  38(3),  whether  to  apply  this  special  surveillance  mechanism,  and  shall 
determine the products to which this surveillance mechanism is to be applied. 

Where the provisions of Section I of this Chapter are applied to products in Chapters 
1 to 24 of Common Custom Tariff as laid down by Regulation (EEC) No 2658/87, 
originating  in  beneficiary  countries,  the  period  referred  to  in  Article  24(4)  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 21; or 

(b)  when imports of products from Chapters 1 to 24 of Common Custom Tariff as 
the  preferential 
laid  down  by  Regulation  (EEC)  No  2658/87,  under 
arrangements granted under this Regulation massively exceed the usual levels 
of exports from the beneficiary country concerned. 

CHAPTER VII 

COMMON PROVISIONS 

Article 33 

25 

EN 

   EN 

 
1. 

2. 

1. 

2. 

3. 

1. 

2. 

3. 

4. 

20 

To  benefit  from  the  tariff  preferences,  the  products  for  which  the  tariff  preferences 
are claimed shall originate in a beneficiary country. 

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.  

Article 34 

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

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

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

Article 35 

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

Within six weeks of the end of each quarter, Member States shall send Eurostat their 
statistical  data  on  products  placed  under  the  customs  procedure  for  release  for  free 
circulation  during  that  quarter  under  the  tariff  preferences  according  to  Council 
Regulation (EC) No 471/200920. 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 this Regulation. 

In accordance with Article 308(d) of Regulation (EEC) No 2454/93, Member States 
shall forward to the Commission, at its request, details of the quantities and values of 
products released for free circulation under the tariff preferences, during the previous 
months. These data shall include the products referred to in paragraph 4. 

The  Commission  shall,  in  close  cooperation  with  Member  States,  monitor  the 
imports  of  products  with  Combined  Nomenclature  codes,  0603,  08030019,  1006, 
160414, 16041931, 16041939, 16042070, 1701, 1704, 18061030, 18061090, 200290, 
210320,  21069059,  21069098,  6403,  22071000,  22072000,  29091910,  38140090, 
38200000 and 38249097, in order to determine whether the conditions referred to in 
Articles 22, 29 and 30 are fulfilled. 

Council Regulation (EC) No 471/2009 of 6 May 2009 on Community statistics relating to external trade 
with  non-member  countries  and  repealing  Council  Regulation  (EC)  No 1172/95 (1)  (OJ  L  152, 
16.6.2009).  

EN 

26 

   EN 

 
                                                 
5. 

1. 

2. 

3. 

4. 

1. 

2. 

1. 

2. 

Member  States  shall  forward  to  the  Commission,  every  month,  details  of  the 
quantities  and  values  of  products  released  for  free  circulation  under  the  tariff 
preferences, not later than three months after such release. 

Article 36  

The  power  to  adopt  delegated  acts  is  conferred  on  the  Commission  subject  to  the 
conditions laid down in this Article.  

The delegation of power referred to in Articles 3, 5, 6, 8, 9, 10, 11, 15, 16, 17, 19, 20, 
22 shall be conferred for an indeterminate period of time from the date of entry into 
force of this Regulation. 

The delegation of powers referred to in paragraph 2 may be revoked at any time by 
the European Parliament or by the Council. A decision of revocation shall put an end 
to the delegation of the power specified in that decision. It shall take effect the day 
following  the  publication  of  the  decision  in  the  Official  Journal  of  the  European 
Union  or  at  a  later  date  specified  therein.  It  shall  not  affect  the  validity  of  any 
delegated acts already in force.  

A  delegated  act  adopted  pursuant  to  paragraph  2  shall  enter  into  force  only  if  no 
objection  has  been  expressed  by  either  the  European  Parliament  or  the  Council 
within a period of two months of notification of that act to the European Parliament 
and the Council or if, before the expiry of that period, the European Parliament and 
the  Council  have  both  informed  the  Commission  that  they  will  not  object.  That 
period shall be extended by two months at the initiative of the European Parliament 
or the Council.  

Article 37 

Delegated  acts  adopted  under  this  Article  shall  enter  into  force  without  delay  and 
shall apply as long as no objection is expressed in accordance with paragraph 2. The 
notification of a delegated act adopted under this Article to the European Parliament 
and to the Council shall state the reasons for the use of the urgency procedure. 

Either  the  European  Parliament  or  the  Council  may  object  to  a  delegated  act  in 
accordance  with  the  procedure  referred  to  in  Article  36(4).  In  such  a  case,  the 
Commission  shall  repeal  the  act  without  delay  following  the  notification  of  the 
decision to object by the European Parliament or the Council.  

Article 38 

The  Commission shall  be  assisted by  the Generalised Preferences Committee.  That 
Committee  shall  be  a  committee  within  the  meaning  of  Regulation  (EU)  No 
182/2011 of 16 February 2011. 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. 

Where  reference  is  made  to  this  paragraph,  Article  4  of  Regulation  (EU)  No 
182/2011 shall apply. 

EN 

27 

   EN 

 
3. 

4. 

Where  reference  is  made  to  this  paragraph,  Article  5  of  Regulation  (EU)  No 
182/2011 shall apply. 

Where  reference  is  made  to  this  paragraph,  Article  8  of  Regulation  (EU)  No 
182/2011 shall apply in conjunction with Article 5 thereof. 

Article 39 

Every two years the Commission shall present, to the Council and the European Parliament, a 
report  on  the  effects  of  the  scheme  covering  the  most  recent  two-year  period  and  all  of  the 
preferential arrangements referred to in Article 1(2). 

References to Council Regulation (EC) No 732/2008 shall be construed as references to the 
corresponding provisions of this Regulation. 

Article 40 

FINAL PROVISIONS 

Article 41 

1. 

2. 

1. 

2. 

3. 

4. 

Any  investigation  or  temporary  withdrawal  procedure  initiated  and  not  terminated 
under Council Regulation (EC) No 732/2008 shall be re-initiated automatically under 
the  provisions  of  this  Regulation,  except  in  respect  of  a  beneficiary  country  of  the 
special  incentive  arrangement  for  sustainable  development  and  good  governance 
under  Council  Regulation  (EC)  No  732/2008  if  the  investigation  concerns  only  the 
benefits granted under the special incentive arrangement for sustainable development 
and good governance. However, this investigation shall be re-initiated automatically 
if  the  same  beneficiary  country  applies  for  the  special  incentive  arrangement  under 
this Regulation within one year from the date of application of the Regulation; 

The  information  received  in  the  course  of  an  investigation  initiated  and  not 
terminated under Council Regulation (EC) No 732/2008 shall be taken into account 
in any re-initiated investigation.  

Article 42 

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

The tariff preferences referred to in Article 1(2) shall apply six months after the entry 
into force of this Regulation and in no case later than 1 January 2014. 

Council  Regulation  (EC)  No  732/2008  is  repealed  with  effect  from  the  date  of 
application of the preferences provided for in this Regulation.  

The Commission shall submit a report on the operation of this Regulation five years 
after its entry into force. Such a report may be accompanied by a legislative proposal.  

EN 

28 

   EN 

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

Done at Brussels, 

For the European Parliament 
The President 

For the Council 
The President 

EN 

29 

   EN 

 
ANNEX I  

(The list of countries presented in this Annex is indicative, as has been established by application of 
Article  3  at  the  moment  of  the  submission  of  this  Regulation  proposal  to  the  Council  and  the 
Parliament.  

The final list of countries, will be established in accordance with Article3 a year before the application 
of this Regulation.) 

ELIGIBLE COUNTRIES OF THE EUROPEAN UNION’S SCHEME OF GENERALISED TARIFF 
PREFERENCES REFERRED TO IN ARTICLE 3  

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  

B 

A 

AE  United Arab Emirates 
AF  Afghanistan 
AG  Antigua and Barbuda 
AL  Albania 
AM  Armenia 
AO  Angola 
AR  Argentina 
AZ  Azerbaijan 
BA  Bosniaand Herzegovina 
BB  Barbados 
BD  Bangladesh 
BF 
BH  Bahrain 
Burundi 
BI 
BJ 
Benin 
BN  Brunei Darussalam 
BO  Bolivia 
BR  Brazil 

Burkina Faso 

Bahamas 
Bhutan 

BS 
BT 
BW  Botswana 
BY  Belarus 
Belize 
BZ 
CD  Congo, Democratic Republic of  
Central African Republic 
CF 

EN 

30 

   EN 

 
 
 
 
 
 
 
 
Djibouti 

CG  Congo 
Côte d'Ivoire 
CI 
CK  Cook Islands 
CM  Cameroon 
CN  China, People's Republic of 
CO  Colombia 
CR  Costa Rica 
CU  Cuba 
CV  Cape Verde 
DJ 
DM  Dominica 
DO  Dominican Republic 
DZ  Algeria 
Ecuador 
EC 
Egypt 
EG 
Eritrea 
ER 
Ethiopia 
ET 
FJ 
Fiji 
FM  Micronesia, Federated States of 
GA  Gabon 
GD  Grenada 
GE  Georgia 
GH  Ghana 
GM  Gambia 
GN  Guinea 
GQ  Equatorial Guinea 
GT  Guatemala 
GW  Guinea-Bissau 
GY  Guyana 
HK  Hong Kong 
HN  Honduras 
HR  Croatia 
HT  Haiti 
ID 

Indonesia 

IN 

India 

Iraq 
IQ 
Iran 
IR 
Jamaica 
JM 
Jordan 
JO 
KE  Kenya 
KG  Kyrgyz Republic 
KH  Cambodia 
KI 
KM  Comoros 
KN 

Kiribati 

St Kitts and Nevis 

EN 

31 

   EN 

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

KW  Kuwait 
KZ  Kazakhstan 
LA 
LB 
LC 
LK 
LR 
LS 
LY 
MA  Morocco 
MD  Moldova, Republic of 
ME  Montenegro 
MG  Madagascar 
MH  Marshall Islands 
MK  Former Yugoslav Republic of Macedonia  
ML  Mali 
MM  Myanmar 
MN  Mongolia 
MO  Macao 
MR  Mauritania 
MU  Mauritius 
MV  Maldives 
MW  Malawi 
MX  Mexico 
MY  Malaysia 
MZ  Mozambique 
NA  Namibia 
NE  Niger 
NG  Nigeria 
NI 
NP  Nepal 
NR  Nauru 
NU  Niue 
OM  Oman 
PA 
PE 
PG 
PH 
PK 
PW 
PY 
QA  Qatar 
RU  Russian Federation 

Panama 
Peru 
Papua New Guinea 
Philippines 
Pakistan 
Palau 
Paraguay 

Nicaragua 

RW  Rwanda 
SA 

Saudi Arabia 

EN 

32 

   EN 

 
Solomon Islands 
Seychelles 
Sudan 
Sierra Leone 
Senegal 
Somalia 
Suriname 
São Tomé and Príncipe 
El Salvador 
Syrian Arab Republic 
Swaziland 

SB 
SC 
SD 
SL 
SN 
SO 
SR 
ST 
SV 
SY 
SZ 
TD  Chad 
Togo 
TG 
Thailand 
TH 

Tajikistan 
Timor-Leste 

TJ 
TL 
TM  Turkmenistan 
Tunisia 
TN 
Tonga 
TO 
Trinidad and Tobago 
TT 
Tuvalu 
TV 
TZ 
Tanzania 
UA  Ukraine 
UG  Uganda 
UY  Uruguay 
UZ  Uzbekistan 
VC 
VE  Venezuela 
VN  Vietnam 
VU  Vanuatu 
WS 
XK  Kosovo21 
Serbia 
XS 
YE  Yemen 
ZA 
ZM  Zambia 
ZW  Zimbabwe 

South Africa 

Samoa 

St Vincent and the Grenadines 

21 

UNSCR 1244/1999. 

EN 

33 

   EN 

 
                                                 
ELIGIBLE COUNTRIES OF THE EUROPEAN UNION’S SCHEME OF GENERALISED TARIFF 
PREFERENCES REFERRED TO IN ARTICLE 3 WHICH HAVE BEEN TEMPORARILY 
WITHDRAWN FROM THIS SCHEME, IN RESPECT OF ALL OR OF CERTAIN PRODUCTS 
ORIGINATING IN THESE COUNTRIES. 

BY 

MM  

Belarus 

Myanmar 

EN 

34 

   EN 

 
ANNEX II 

(The list of countries presented in this Annex is indicative, as has been established by application of 
Article  4  at  the  moment  of  the  submission  of  this  Regulation  proposal  to  the  Council  and  the 
Parliament.  

The final list of countries, will be established in accordance with Article 5 a year before the application 
of this Regulation.) 

BENEFICIARY COUNTRIES

22

 OF THE GENERAL ARRANGEMENT REFERRED TO IN 

ARTICLE 1 (2) (A) 

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  

B 

Afghanistan 

Angola 
Azerbaijan 
Bangladesh 
Burkina Faso 
Burundi 
Benin 
Bolivia 
Bhutan 
Congo, Democratic Republic of  
Central African Republic 
Congo 
China, People's Republic of 
Colombia 
Cape Verde 
Djibouti 
Ecuador 
Eritrea 
Ethiopia 

A 
AF 
AM  Armenia 
AO 
AZ 
BD 
BF 
BI 
BJ 
BO 
BT 
CD 
CF 
CG 
CN 
CO 
CV 
DJ 
EC 
ER 
ET 
FM  Micronesia, Federated States of 
GE 
Georgia 
GM  Gambia 
Guinea 
GN 
Equatorial Guinea 
GQ 
Guatemala 
GT 

22 

This  list  includes  countries  for  which  preferences  may  have  been  temporarily  withdrawn  or  suspended  The 
Commission or the competent authorities of the country concerned will be able to provide an updated list. 

EN 

35 

   EN 

 
 
 
                                                 
Honduras 
Haiti 
Indonesia 
India 
Iraq 
Iran 
Kyrgyz Republic 
Cambodia 
Kiribati 
Comoros 
Lao People’s Democratic Republic 
Sri Lanka 
Liberia 
Lesotho 

GW  Guinea-Bissau 
HN 
HT 
ID 
IN 
IQ 
IR 
KG 
KH 
KI 
KM 
LA 
LK 
LR 
LS 
MG  Madagascar 
MH  Marshall Islands 
ML  Mali 
MM  Myanmar 
MN  Mongolia 
MR  Mauritania 
MV  Maldives 
MW  Malawi 
MZ  Mozambique 
Niger 
NE 
Nigeria 
NG 
Nicaragua 
NI 
Nepal 
NP 
Nauru 
NR 
Peru 
PE 
Philippines 
PH 
Pakistan 
PK 
Paraguay 
PY 
Rwanda 
RW 
Solomon Islands 
SB 
Sudan 
SD 
Sierra Leone 
SL 
Senegal 
SN 
Somalia 
SO 
São Tomé and Príncipe 
ST 
El Salvador 
SV 
Syrian Arab Republic 
SY 
Chad 
TD 
Togo 
TG 
Thailand 
TH 
Tajikistan 
TJ 
Timor-Leste 
TL 

EN 

36 

   EN 

 
TM 
TO 
TV 
TZ 
UA 
UG 
UZ 
VN 
VU 
WS 
YE 
ZM 

Turkmenistan 
Tonga 
Tuvalu 
Tanzania 
Ukraine 
Uganda 
Uzbekistan 
Vietnam 
Vanuatu 
Samoa 
Yemen 
Zambia 

BENEFICIARY COUNTRIES

23

 OF THE GENERAL ARRANGEMENT REFERRED TO IN 

ARTICLE 1 (2) (A) WHICH HAVE BEEN TEMPORARILY WITHDRAWN FROM THIS SCHEME, 
IN RESPECT OF ALL OR OF CERTAIN PRODUCTS ORIGINATING IN THESE COUNTRIES. 

MM  

Myanmar 

23 

This list includes countries for which preferences may have been temporarily withdrawn, suspended 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 

37 

   EN 

 
 
                                                 
ANNEX III 

(The  list  of  countries  presented  in  this  Annex  will  be  established  in  accordance  with  Article  10 
following a request.) 

BENEFICIARY COUNTRIES

24

 OF THE SPECIAL INCENTIVE ARRANGEMENT FOR 

SUSTAINABLE DEVELOPMENT AND GOOD GOVERNANCE REFERRED TO IN ARTICLE 1 (2) 
(B) 

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  

A 

B 

24 

This list includes countries for which preferences may have been temporarily withdrawn 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 

38 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
BENEFICIARY COUNTRIES

25

 OF THE SPECIAL INCENTIVE ARRANGEMENT FOR 

SUSTAINABLE DEVELOPMENT AND GOOD GOVERNANCE REFERRED TO IN ARTICLE 1 (2) 
(B) WHICH HAVE BEEN TEMPORARILY WITHDRAWN FROM THIS SCHEME, IN RESPECT OF 
ALL OR OF CERTAIN PRODUCTS ORIGINATING IN THESE COUNTRIES. 

25 

This list includes countries for which preferences may have been temporarily withdrawn, suspended 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 

39 

   EN 

 
 
 
 
 
 
 
 
 
                                                 
ANNEX IV 

(The list of countries presented in this Annex is indicative, as has been established by application of 
Article  17  at  the  moment  of  the  submission  of  this  Regulation  proposal  to  the  Council  and  the 
Parliament.  

The  final  list  of  countries,  will  be  established  in  accordance  with  Article17(2)  a  year  before  the 
application of this Regulation.) 

BENEFICIARY COUNTRIES

26

 OF THE SPECIAL ARRANGEMENT FOR THE LEAST-

DEVELOPED COUNTRIES REFERRED TO IN ARTICLE 1 (2) (C) 

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  

A 

AF 

AO 

BD 

BF 

BI 

BJ 

BT 

CD 

CF 

CV 

DJ 

ER 

B 

Afghanistan  

Angola  

Bangladesh  

Burkina Faso  

Burundi  

Benin  

Bhutan  

The  Congo  (democratic  Republic 
of)  

Central African (Republic)  

Cape Verde (Republic of)  

Djibouti  

Eritrea  

26 

This list includes countries for which preferences may have been temporarily withdrawn. The Commission or the 
competent authorities of the country concerned will be able to provide an updated list. 

EN 

40 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
ET 

GM 

GN 

GQ 

Ethiopia  

Gambia  

Guinea  

Equatorial Guinea  

GW 

Guinea-Bissau  

HT 

KH 

KI 

Haiti  

Cambodia  

Kiribati  

KM 

Comoros Islands (Islands)  

LA 

LR 

LS 

MG 

ML 

MM 

MR 

MV 

Lao (Republic democratic people's) 

Liberia  

Lesotho  

Madagascar  

Mali  

Myanmar  

Mauritania  

The Maldives  

MW 

Malawi  

MZ 

NE 

NP 

Mozambique  

Niger  

Nepal  

RW 

Rwanda  

SB 

SD 

SL 

SN 

SO 

ST 

The Solomon Islands  

Sudan  

Sierra Leone  

Senegal  

Somalia  

Sao Tome and Principle  

EN 

41 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TD 

TG 

TL 

TV 

TZ 

UG 

VU 

Chad  

Togo  

Timor-Leste 

Tuvalu  

Tanzania (Republic of) 

Uganda  

Vanuatu  

WS 

Samoa  

YE 

ZM 

Yemen  

Zambia  

27

BENEFICIARY COUNTRIES
DEVELOPED COUNTRIES REFERRED TO IN ARTICLE 1 (2) (C) WHICH HAVE BEEN 
TEMPORARILY WITHDRAWN FROM THIS SCHEME, IN RESPECT OF ALL OR OF CERTAIN 
PRODUCTS ORIGINATING IN THESE COUNTRIES. 

 OF THE SPECIAL ARRANGEMENT FOR THE LEAST-

MM  

Myanmar 

27 

This  list  includes  countries  for  which  preferences  may  have  been  temporarily  withdrawn  or  suspended  The 
Commission or the competent authorities of the country concerned will be able to provide an updated list. 

EN 

42 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
ANNEX V  

List of products included in the general arrangement 
referred to in Article 1 (2) (a)  

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

The column 'Section' lists GSP Sections (Article 2 (g) ) 

The column 'Chapter' lists CN chapters covered by a GSP Section (Article 2(h) 

The column "Sensitive/non-sensitive" refers to the products included in the general arrangement Article 
6.  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 where withdrawn or suspended. 

 Section  Chapter 

CN code 

Description 

Sensitive/non-
sensitive 

S-1a 

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 

01  0106 39 10 

Live pigeons 

02 

0205 00 

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

0206 80 91 

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

0206 90 91 

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 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

EN 

43 

   EN 

 
0207 27 91 

Livers, frozen, of turkeys 

0207 36 89 

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

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 

0403 10 51 

Yogurt, flavoured or containing added fruit, nuts or cocoa 

0403 10 53 

0403 10 59 

0403 10 91 

0403 10 93 

0403 10 99 

0403 90 71 

0403 90 73 

0403 90 79 

0403 90 91 

0403 90 93 

0403 90 99 

0405 20 10 

0405 20 30 

0407 00 90 

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 

0410 00 00 

04 

Edible  products  of  animal  origin,  not  elsewhere  specified  or 
included 

05  0511 99 39 

Natural sponges of animal origin, other than raw 

S-1b 

03  Ex Chapter 3 

Fish  and  crustaceans,  molluscs  and  other  aquatic  invertebrates, 

S 

S 

NS 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

EN 

44 

   EN 

 
except for products under subheading 0301 10 90 

0301 10 90 

Live, ornamental saltwater fish 

ex Chapter 6 

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

S-2a 

06  0604 91 40 

Conifer branches, fresh 

S-2b 

07 

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 

ex 0709 59 

Mushrooms,  fresh  or  chilled,  excluding  the  products  under 
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 
chilled, other than sweet peppers, other than for the manufacture 
of  capsicin  or  capsicum  oleoresin  dyes  and  other  than  for  the 
industrial manufacture of essential oils or resinoids 

0709 70 00 

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

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 

NS 

S 

NS 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

EN 

45 

   EN 

 
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 

ex 0711 

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

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 
subheading 
0711 20 90 

for 
the  products  under 

that  state 

ex 0712 

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

0713 

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

S 

S 

S 

S 

S 

S 

S 

S 

S 

0714 20 10 * 

Sweet  potatoes, 
consumption 

fresh,  whole,  and 

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 

08 

0802 11 90 

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

0802 12 90 

0802 21 00 

0802 22 00 

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

0802 31 00 

Walnuts, fresh or dried, whether or not shelled 

0802 32 00 

0802 40 00 

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 

S 

NS 

S 

S 

S 

S 

NS 

NS 

EN 

46 

   EN 

 
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 

Figs, fresh or dried 

0804 20 90 

0804 30 00 

Pineapples, fresh or dried 

0804 40 00 

Avocados, fresh or dried 

ex 0805 20 

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

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 

grapes, 

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

excluding 

products 

under 

0807 11 00 

Melons (including watermelons), fresh 

0807 19 00 

0808 10 10 

Cider apples, fresh, in bulk, from 16 September to 15 December 

0808 20 10 

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

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

0808 20 90 

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 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

EN 

47 

   EN 

 
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 

Black-, white- or redcurrants and gooseberries, fresh 

0810 90 60 

0810 90 70 

0810 90 95 

Other fruit, fresh 

ex 0811 

ex 0812 

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

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

that  state 

for 

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 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

NS 

S 

S 

S 

S 

EN 

48 

   EN 

 
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 

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

tamarinds,  cashew  apples, 

0813 50 15 

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

0813 50 19 

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

0813 50 31 

Mixtures exclusively of tropical nuts of headings 0801 and 0802 

0813 50 39 

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

0813 50 91 

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 

0814 00 00 

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

ex Chapter 9 

Coffee,  tea,  maté  and  spices,  except  the  products  under 
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 

S-2c 

09 

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 

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

0910 99 33 

Thyme; bay leaves 

S 

NS 

NS 

S 

S 

S 

S 

S 

S 

S 

NS 

NS 

S 

S 

S 

S 

S 

S 

S 

S 

S 

EN 

49 

   EN 

 
0910 99 39 

0910 99 50 

0910 99 99 

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

S-2d 

ex 1008 90 90  Quinoa 

10 

1104 29 18 

Hulled  cereal  grains  excluding  barley,  oats,  maize,  rice  and 
wheat. 

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 products from Chapter 8 

11  1108 20 00 

Inulin 

ex Chapter 12  Oil seeds and oleaginous fruits; miscellaneous grains, seeds and 
fruit,  except  for  products  under  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 products under subheading 1211 90 30, and excluding 
products  under  heading 1210  and  subheadings  1212 91  and 
1212 99 20 

12 

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 

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

1209 91 10 

Other vegetable seeds, of a kind used for sowing 

1209 91 90 

1209 99 91 

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

S 

S 

S 

S 

S 

S 

S 

S 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

EN 

50 

   EN 

 
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 products under subheading 1302 12 00 

13 

  1302 12 00 

Vegetable saps and extracts, of liquorice 

S-3 

15 

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 
than the manufacture of foodstuffs for human consumption 

1504 

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

1505 00 10 

Wool grease, crude 

1507 

1508 

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

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

1511 10 90 

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 
wholly hydrogenated, inter-esterified, re-esterified or elaidinised, 
whether  or  not  refined,  but  not  further  prepared,  except  for 
products under subheading 1516 20 10 

NS 

S 

NS 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

EN 

51 

   EN 

 
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, 
inedible  mixtures  or 
excluding 
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 

S-4a 

16 

1601 00 10 

Sausages  and  similar  products,  of  liver,  and  food  preparations 
based on liver 

1602 20 10 

Goose or duck liver, prepared or preserved 

1602 41 90 

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

1602 42 90 

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

1602 49 90 

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

1602 90 31 

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

1602 90 69 

1602 90 72 

1602 90 74 

1602 90 76 

1602 90 78 

1602 90 99 

1603 00 10 

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 

NS 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

EN 

52 

   EN 

 
1604 

1605 

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

Crustaceans,  molluscs  and  other  aquatic  invertebrates,  prepared 
or preserved 

S-4b 

1702 50 00 

Chemically pure fructose 

1702 90 10 

Chemically pure maltose 

1704 

17 

Sugar  confectionery  (including white  chocolate),  not  containing 
cocoa 

18  Chapter 18 

Cocoa and cocoa preparations 

ex Chapter 19 

Preparations  of  cereals,  flour,  starch  or  milk;  pastrycooks' 
products, except for products under subheadings 1901 20 00 and 
1901 90 91 

1901 20 00 

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

1901 90 91 

19 

ex Chapter 20 

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 products under subheadings 2008 20 19, 2008 20 39, 
and excluding products under heading 2002 and subheadings 
2005 80 00, 2008 40 19, 2008 40 31, 2008 40 51 to 2008 40 90, 
2008 70 19, 2008 70 51, 2008 70 61 to 2008 70 98 

2008 20 19 

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

20  2008 20 39 

ex Chapter 21  Miscellaneous  edible  preparations,  except  for  products  under 
subheadings  2101 20  and  2102 20 19,  and  excluding  products 
under subheadings 2106 10, 2106 90 30, 2106 90 51, 2106 90 55 
and 2106 90 59 

2101 20 

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

21  2102 20 19 

Other inactive yeasts 

ex Chapter 22 

Beverages, spirits and vinegar, excluding products under 
heading 2207, subheadings 2204 10 11 to 2204 30 10 and 
subheading 2208 40 

S 

S 

S 

S 

S 

S 

S 

NS 

NS 

S 

NS 

S 

NS 

NS 

S 

22 

EN 

53 

   EN 

 
 
 
2302 50 00 

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 

23  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 

S-4c 

24  Chapter 24 

Tobacco and manufactured tobacco substitutes 

2519 90 10 

Magnesium  oxide,  other  than  calcined  natural  magnesium 
carbonate 

2522 

2523 

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

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

Chapter 27 

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

25 

27 

S-5 

S-6a 

28 

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  products 
under subheading 2804 69 00 

2806 

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid 

2807 00 

Sulphuric acid; oleum 

S 

S 

S 

NS 

S 

NS 

S 

S 

S 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

NS 

EN 

54 

   EN 

 
 
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 

2824 

Lead oxides; red lead and orange lead 

ex 2825 

Hydrazine  and  hydroxylamine  and  their  inorganic  salts;  other 
inorganic  bases;  other  metal  oxides,  hydroxides  and  peroxides, 
except 
for  products  under  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  under  subheadings  2827 10 00  and  2827 32 00; 
bromides and bromide oxides; iodides and iodide oxides 

NS 

NS 

NS 

NS 

NS 

NS 

S 

S 

NS 

S 

S 

S 

S 

NS 

NS 

S 

NS 

NS 

S 

S 

NS 

NS 

EN 

55 

   EN 

 
2827 10 00 

Ammonium chloride 

2827 32 00 

Aluminium chloride 

2828 

2829 

Hypochlorites;  commercial  calcium  hypochlorite;  chlorites; 
hypobromites 

Chlorates  and  perchlorates;  bromates  and  perbromates;  iodates 
and periodates 

ex 2830 

Sulphides,  except  for  products  under  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 

Nitrates 

2834 29 

2835 

ex 2836 

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

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

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 

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

S 

S 

NS 

NS 

NS 

S 

NS 

NS 

NS 

S 

NS 

S 

NS 

S 

S 

S 

NS 

NS 

NS 

NS 

S 

NS 

EN 

56 

   EN 

 
2843 

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

NS 

ex 2844 30 11  Cermets containing uranium depleted in U-235 or compounds of 

NS 

this product, other than unwrought 

ex 2844 30 51  Cermets containing thorium or compounds of thorium, other than 

NS 

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  thereof  enriched  in  deuterium  or  mixtures  and 
solutions containing these products 

2846 

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

2847 00 00 

Hydrogen peroxide, whether or not solidified with urea 

2848 00 00 

Phosphides,  whether  or  not  chemically  defined,  excluding 
ferrophosphorus 

ex 2849 

Carbides, whether or not chemically defined, except for products 
under 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 

ex 2850 00 

Hydrides, nitrides, azides and borides, whether or not chemically 
defined,  other  than  compounds  which  are  also  carbides  of 
heading 2849 

Ex 2850 00 60 

Silicides, whether or not chemically defined 

2852 00 00 

Compounds, 
amalgams 

inorganic  or  organic,  of  mercury,  excluding 

2853 00 

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

29 

2903 

Halogenated derivatives of hydrocarbons 

ex 2904 

Sulphonated,  nitrated  or  nitrosated  derivatives  of  hydrocarbons, 
whether  or  not  halogenated,  except  for  products  under 
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 
subheadings 
2905 45 00,  and  excluding  products  under 

NS 

NS 

NS 

NS 

NS 

S 

S 

NS 

S 

NS 

NS 

S 

NS 

S 

S 

EN 

57 

   EN 

 
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 products under 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 

2911 00 00 

ex 2912 

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

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

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

Acetals  and  hemiacetals,  whether  or  not  with  other  oxygen 
their  halogenated,  sulphonated,  nitrated  or 
function,  and 
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 under heading 2912 

ex 2914 

Ketones  and  quinones,  whether  or  not  with  other  oxygen 
function,  and 
their  halogenated,  sulphonated,  nitrated  or 
nitrosated  derivatives,  except  for  products  under  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 

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

NS 

NS 

NS 

S 

S 

NS 

S 

NS 

NS 

NS 

S 

NS 

NS 

S 

S 

S 

S 

EN 

58 

   EN 

 
ex 2916 

acyclic 

monocarboxylic 

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

acids, 

ex 2916 11 00  Acrylic acid 

2916 12 

Esters of acrylic acid 

2916 14 

Esters of methacrylic acid 

ex 2917 

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

2917 11 00 

Oxalic acid, its salts and esters 

ex 2917 12 00  Adipic acid and its salts 

2917 14 00 

Maleic anhydride 

2917 32 00 

Dioctyl orthophthalates 

2917 35 00 

Phthalic anhydride 

2917 36 00 

Terephthalic acid and its salts 

ex 2918 

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

and  peroxyacids; 

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 

Ex 2918 29 00 

Sulphosalicylic  acids,  hydroxynaphthoic  acids;  their  salts  and 
esters 

2919 

2920 

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 

2921 

Amine-function compounds 

NS 

S 

S 

S 

NS 

S 

S 

S 

S 

S 

S 

NS 

S 

S 

S 

S 

S 

NS 

NS 

S 

EN 

59 

   EN 

 
2922 

2923 

ex 2924 

Oxygen-function amino-compounds 

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

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

and 

2924 23 00 

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

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 

S 

NS 

S 

NS 

NS 

2926 10 00 

Acrylonitrile 

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 

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

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

compounds 

other 

than 

2930 20 00 

2930 30 00 

Ex 2930 90 99 

2930 40 90 

2930 50 00 

2930 90 13 

2930 90 16 

2930 90 20 

2930 90 60 

Ex 2930 90 99 

2931 00 

Other organo-inorganic compounds 

ex 2932 

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

2932 12 00 

2-Furaldehyde (furfuraldehyde) 

S 

S 

NS 

S 

NS 

NS 

S 

NS 

NS 

S 

EN 

60 

   EN 

 
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 under heading 2937, 2938 or 2939 

ex 2940 00 00  Rhamnose, raffinose and mannose 

2941 20 30 

Dihydrostreptomycin, its salts, esters and hydrates 

2942 00 00 

Other organic compounds 

3103 10 

Superphosphates 

3105 

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 

ex Chapter 32 

3204 

3206 

32 

Tanning  or  dyeing  extracts;  tannins  and  their  derivatives;  dyes, 
pigments and other colouring matter; paints and varnishes; putty 
and other mastics; inks; except for products under headings 3204 
and  3206,  and  excluding  products  under 
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 

S 

S 

NS 

S 

NS 

S 

NS 

S 

NS 

NS 

NS 

S 

S 

NS 

S 

S 

EN 

61 

   EN 

 
Chapter 33 

Essential  oils  and  resinoids;  perfumery,  cosmetic  or  toilet 
preparations 

Chapter 34 

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

33 

34 

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 

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 

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 

35  3507 

Enzymes; prepared enzymes not elsewhere specified or included 

Chapter 36 

36 

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

37  Chapter 37 

Photographic or cinematographic goods 

ex Chapter 38  Miscellaneous  chemical  products,  except  for  products  under 
headings  3802  and  3817 00,  subheadings  3823 12 00  and 
3823 70 00, and heading 3825, and excluding the products under 
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 

38 

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 

NS 

NS 

S 

NS 

NS 

NS 

NS 

NS 

S 

NS 

NS 

NS 

S 

S 

S 

S 

S 

EN 

62 

   EN 

 
ex Chapter 39 

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

NS 

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 

3906 10 00 

Poly(methyl methacrylate) 

3907 10 00 

Polyacetals 

3907 60 

Poly(ethylene terephthalate) 

3907 99 

Other polyesters, other than unsaturated 

3908 

3920 

Ex 3921 90 10 

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 

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

S-7a 

39  3923 21 00 

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

ex Chapter 40 

Rubber  and  articles  thereof,  except  for  products  under  heading 
4010 

S-7b 

40  4010 

Conveyor or transmission belts or belting, of vulcanised rubber 

ex 4104 

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  under  subheadings 
4104 41 19 and 4104 49 19 

S-8a 

41 

ex 4106 31 00 

4106 32 00 

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 

4107 

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

4112 00 00 

Leather  further  prepared  after  tanning  or  crusting,  including 
parchment-dressed  leather,  of  sheep  or  lamb,  without  wool  on, 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

NS 

S 

S 

NS 

S 

S 

EN 

63 

   EN 

 
 
whether or not split, other than leather of heading 4114 

ex 4113 

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 products under subheading 4113 10 00 

4113 10 00 

Of goats or kids 

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  products  under  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 

42 

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

S-8b  

43  Chapter 43 

Furskins and artificial fur; manufactures thereof 

S-9a 

44 

ex Chapter 44  Wood and articles of wood, except for products under 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 

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 

4412 

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 3 to Chapter 44 

NS 

S 

S 

S 

NS 

S 

S 

NS 

NS 

S 

S 

S 

S 

S 

EN 

64 

   EN 

 
4418 71 00 

Assembled flooring panels for mosaic floors, of wood 

4420 10 11 

4420 90 10 

4420 90 91 

Statuettes and other ornaments, of tropical wood as specified in 
additional  note 3  to  Chapter  44;  wood  marquetry  and  inlaid 
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 3 to 
Chapter 44 

S 

S 

ex Chapter 45 

Cork  and  articles  of  cork,  except 
heading 4503 

for  products  under 

NS 

45  4503 

Articles of natural cork 

S-9b 

46 

Chapter 46 

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

50  Chapter 50 

Silk 

ex Chapter 51  Wool,  fine  or  coarse  animal  hair,  excluding  the  products  under 
heading 5105; horsehair yarn and woven fabric 

51 

52  Chapter 52 

Cotton 

Chapter 53 

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

Chapter 54 

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

53 

54 

55  Chapter 55 

Man-made staple fibres 

Chapter 56 

56 

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

57  Chapter 57 

Carpets and other textile floor coverings 

Chapter 58 

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

Chapter 59 

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

58 

59 

S-11a 

60  Chapter 60 

Knitted or crocheted fabrics 

61  Chapter 61 

Articles of apparel and clothing accessories, knitted or crocheted 

62 

63 

S-11b 

Chapter 62 

Articles  of  apparel  and  clothing  accessories,  not  knitted  or 
crocheted 

Chapter 63 

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

S-12a 

64  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 

65 

   EN 

 
65  Chapter 65 

Headgear and parts thereof 

S-12b 

66 

67 

68 

Chapter 66 

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

Chapter 67 

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

Chapter 68 

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

69  Chapter 69 

Ceramic products 

S-13 

70  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  products  under 
heading 7117 

71 

S-14 

  7117 

Imitation jewellery 

72  7202 

Ferro-alloys 

S-15a 

73  Chapter 73 

Articles of iron or steel 

74  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 

75  7507 20 00 

Nickel tube or pipe fittings 

ex Chapter 76  Aluminium  and  articles  thereof,  excluding  the  products  under 

heading 7601 

ex Chapter 78 

Lead  and  articles 
heading 7801 

thereof,  excluding 

the  products  under 

ex Chapter 79 

Zinc  and  articles 
headings 7901 and 7903 

thereof,  excluding 

the  products  under 

ex Chapter 81  Other  base  metals;  cermets;  articles  thereof,  excluding  the 
products under 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 

Chapter 82 

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

76 

78 

79 

81 

82 

S-15b 

83  Chapter 83 

Miscellaneous articles of base metal 

NS 

S 

NS 

NS 

S 

S 

NS 

S 

S 

NS 

S 

NS 

NS 

NS 

NS 

S 

S 

S 

S 

S 

S 

EN 

66 

   EN 

 
S-16 

ex Chapter 84  Nuclear reactors, boilers, machinery and mechanical appliances, 
and  parts  thereof,  except  for  products  under  subheadings 
8401 10 00 and 8407 21 10 

8401 10 00 

Nuclear reactors 

84  8407 21 10 

Outboard motors, of a cylinder capacity not exceeding 325 cm3 

ex Chapter 85 

Electrical  machinery  and  equipment  and  parts  thereof;  sound 
recorders and reproducers, television image and sound recorders 
and  reproducers,  and  parts  and  accessories  of  such  articles, 
except  for  products  under  subheadings  8516 50 00,  8517 69 39, 
8517 70 15,  8517 70 19,  8519 20,  8519 30,  8519 81 11 
to 
8519 81 45,  8519 81 85,  8519 89 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 

85 

8516 50 00 

Microwave ovens 

8517 69 39 

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

8517 70 15 

8517 70 19 

8519 20 

8519 30 

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

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

8519 81 11 
8519 81 45 

to 

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 
8519 89 19 

to 

sound-reproducing  apparatus,  not 

Other 
sound-recording device 

incorporating  a 

8521 

8525 

8527 

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

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

incorporating 

reception 

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

8528 49 

8528 59 

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 

NS 

S 

S 

NS 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

EN 

67 

   EN 

 
8528 69 
8528 72 

to 

for 

apparatus 
incorporating 
television,  whether  or  not 
radio-broadcast  receivers  or  sound-  or  video-recording  or  -
reproducing apparatus 

8529 

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

8540 11 

8540 12 00 

Chapter 86 

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

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

(including  electromechanical) 

S-17a 

86 

ex Chapter 87  Vehicles other  than  railway  or  tramway  rolling  stock,  and  parts 
and  accessories  thereof,  except  for  products  under  headings 
8702,  8703,  8704,  8705,  8706 00,  8707,  8708,  8709,  8711, 
8712 00 and 8714 

S-17b 

87 

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, 
breakdown lorries, crane lorries, fire-fighting vehicles, concrete-
mixer  lorries,  road-sweeper  lorries,  spraying  lorries,  mobile 
workshops, mobile radiological units) 

8706 00 

Chassis  fitted  with  engines,  for 
headings 8701 to 8705 

the  motor  vehicles  of 

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 
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 

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

8712 00 

Bicycles  and  other  cycles  (including  delivery  tricycles),  not 

S 

S 

NS 

NS 

S 

S 

S 

S 

S 

S 

S 

S 

S 

S 

EN 

68 

   EN 

 
motorised 

8714 

Parts and accessories of vehicles of headings 8711 to 8713 

88  Chapter 88 

Aircraft, spacecraft, and parts thereof 

89  Chapter 89 

Ships, boats and floating structures 

Chapter 90 

90 

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

91  Chapter 91 

Clocks and watches and parts thereof 

S-18 

92  Chapter 92 

Musical instruments; parts and accessories of such articles 

ex Chapter 94 

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 
products under heading 9405 

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

S 

NS 

NS 

S 

S 

NS 

NS 

S 

ex Chapter 95 

Toys, games and sports requisites; parts and accessories thereof; 
except for products under subheadings 9503 00 35 to 9503 00 99 

NS 

95 

9503 00 35 
9503 00 99 

to 

toys; 

Other 
("scale")  models  and 
recreational models, working or not; puzzles of all kinds 

reduced-size 

similar 

S 

S-20 

96  Chapter 96 

Miscellaneous manufactured articles 

NS" 

EN 

69 

   EN 

 
 
 
ANNEX VI 

Modalities for the application of Article 8  

1. 

2. 

The provisions of Article 8 shall apply when the percentage share referred to in Article 8 (1) 
exceeds 17,5 %.  

The provisions of Article 8 shall apply for each of the GSP Sections 11(a) and 11(b), when the 
percentage share referred to in Article 8(1) exceeds 14,5 %. 

EN 

70 

   EN 

 
ANNEX VII 

Modalities for the application of Chapter III  

1. 

For the purposes of Chapter III a vulnerable country means a country: 

of  which,  in  terms  of  value,  the  seven  largest  GSP  sections  of  its  imports  into  the 
European  Union  of  products  listed  in  Annex  IX  represent  more  than  the  threshold  of 
75 % in value of its total imports of products listed in Annex IX, as an average during 
the last three consecutive years;  

(a) 

and 

(b)  of which the imports of products listed in Annex IX into the European Union represent 
less than the threshold of 2 % in value of the total imports into the European Union of 
products  listed  in  Annex  IX  originating  in  countries  listed  in  Annex  II,  as  an  average 
during the last three consecutive years. 

2. 

3. 

For the purposes of Article 9(1)(a), the data to be used in application of paragraph 1 are those 
available on 1 September of the year preceding the year of the request referred to in Article 
10(1). 

For  the  purposes  of  Article  11,  the  data  to  be  used  in  application  of  paragraph  1  are  those 
available  on  1  September  of  the  year  preceding  the  year  when  the  decision  mentioned  in 
Article 11(2) is taken. 

EN 

71 

   EN 

 
ANNEX VIII 

Conventions referred to in Article 9  

PART A 

Core human and labour rights UN/ILO Conventions 

1.  Convention  on  the  Prevention  and  Punishment  of  the  Crime  of 

Genocide (1948) 

2. 

International  Convention  on  the  Elimination  of  All  Forms  of  Racial 
Discrimination (1965) 

3. 

International Covenant on Civil and Political Rights (1966) 

4. 

International Covenant on Economic Social and Cultural Rights (1966) 

5.  Convention on the Elimination of All Forms of Discrimination Against 

Women (1979) 

6.  Convention  Against  Torture  and  other  Cruel,  Inhuman  or  Degrading 

Treatment or Punishment (1984) 

7.  Convention on the Rights of the Child (1989) 

8.  Convention concerning Forced or Compulsory Labour, No. 29 (1930) 

9.  Convention  concerning  Freedom  of  Association  and  Protection  of  the 

Right to Organise, No. 87 (1948) 

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

Organise and to Bargain Collectively, No. 98 (1949) 

11.  Convention  concerning  Equal  Remuneration  of  Men  and  Women 

Workers for Work of Equal Value, No. 100 (1951) 

12.  Convention concerning the Abolition of Forced Labour, No. 105 (1957) 

13.  Convention concerning Discrimination in Respect of Employment and 

Occupation, No. 111 (1958) 

14.  Convention concerning Minimum Age for Admission to Employment, 

No. 138 (1973) 

15.  Convention  concerning  the  Prohibition  and  Immediate  Action  for  the 
Elimination of the Worst Forms of Child Labour, No. 182 (1999) 

EN 

72 

   EN 

 
 
Conventions related to the environment and to governance principles 

PART B 

16.  Convention  on  International  Trade  in  Endangered  Species  of  Wild 

Fauna and Flora (1973) 

17.  Montreal Protocol on Substances that Deplete the Ozone Layer (1987)  

18.  Basel  Convention  on  the  Control  of  Transboundary  Movements  of 

Hazardous Wastes and Their Disposal (1989) 

19.  Convention on Biological Diversity (1992) 

20.  The United Nations Framework Convention on Climate Change (1992) 

21.  Cartagena Protocol on Biosafety (2000) 

22.  Stockholm Convention on persistent Organic Pollutants (2001) 

23.  Kyoto  Protocol  to  the  United  Nations  Framework  Convention  on 

Climate Change (1998) 

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 (2004) 

EN 

73 

   EN 

 
ANNEX IX 

List of products included in the special incentive arrangement for sustainable 
development and good governance  
referred to in Article 1(2)(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 with a CN code marked with an asteriks is subject to the conditions laid down in the 
relevant Community provisions. 

The column 'Section' lists GSP Sections (Article 2 (g) ) 

The column 'Chapter' lists CN chapters covered by a GSP Section (Article 2(h) 

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

.Section 

Chapter 

CN code 

Description 

S-1a 

0101 10 90 

Live, pure-bred breeding 
asses and other 

0101 90 19 

0101 90 30 

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

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 

01  0106 39 10 

Live pigeons 

0205 00 

02 

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

0206 80 91 

Edible  offal  of  horses, 
asses,  mules  or  hinnies, 
fresh  or  chilled,  other 

EN 

74 

   EN 

 
 
 
 
 
 
 
 
 
 
 
than for the manufacture 
of 
pharmaceutical 
products 

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

Livers,  frozen,  of  fowls 
the  species  Gallus 
of 
domesticus 

0206 90 91 

0207 14 91 

0207 27 91 

Livers, 
turkeys 

frozen, 

of 

0207 36 89 

ex 0208 

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

Other  meat  and  edible 
meat offal, fresh, chilled 
excluding 
or 
products 
under 
subheading 0208 90 55  

frozen, 

0210 99 10 

Meat of horses, salted, in 
brine or dried 

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

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

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

Yogurt, 
flavoured  or 
containing  added  fruit, 
nuts or cocoa 

0210 99 59 

0210 99 60 

0210 99 80 

04 

0403 10 51 

0403 10 53 

0403 10 59 

0403 10 91 

0403 10 93 

EN 

75 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 

fermented 

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

flavoured 

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

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

preserved 

0409 00 00 

Natural honey 

0410 00 00 

0511 99 39 

05 

Chapter 328 

S-1b 

03 

Chapter 6 

06 

S-2a 

S-2b 

products 
origin, 

Edible 
of 
not 
animal 
elsewhere  specified  or 
included 

sponges 

of 
Natural 
animal origin, other than 
raw 

Fish  and  crustaceans, 
molluscs 
other 
aquatic invertebrates  

and 

trees  and  other 
Live 
plants;  bulbs,  roots  and 
the  like;  cut  flowers  and 
ornamental foliage  

07 

0701 

Potatoes, fresh or chilled 

0703 10 

Onions 
and 
fresh or chilled 

shallots, 

0703 90 00 

and 

Leeks 
alliaceous 
fresh or chilled 

other 
vegetables, 

28 

For the products under subheading 0306 13, the duty shall be 3.6% . 

EN 

76 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
0704 

0705 

0706 

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

kale 

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

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

fresh 

or 

0709 30 00 

Aubergines  (eggplants), 
fresh or chilled 

0709 40 00 

Celery 
than 
celeriac, fresh or chilled 

other 

0709 51 00 

ex 0709 59 

Mushrooms, 
chilled,  excluding 
products 
subheading 0709 59 50 

fresh  or 
the 
under 

0709 60 10 

Sweet  peppers,  fresh  or 
chilled 

0709 60 99 

0709 70 00 

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

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

EN 

77 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
0709 90 10 

0709 90 20 

0709 90 31* 

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

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

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, 
chilled 

fresh 

or 

ex 0709 90 80  Globe  artichokes,  fresh 
or chilled, from 1 July to 
31 October 

0709 90 90 

Other  vegetables,  fresh 
or chilled 

0710 

ex 0711 

ex 0712 

0713 

Vegetables (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 
in 
for 
immediate  consumption, 
excluding  the  products 
under 
subheading 
0711 20 90 

state 

that 

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

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

EN 

78 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
0714 20 10 * 

0714 20 90 

0714 90 90 

08 

0802 11 90 

0802 12 90 

0802 21 00 

0802 22 00 

0802 31 00 

0802 32 00 

0802 40 00 

0802 50 00 

0802 60 00 

0802 90 50 

0802 90 85 

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

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

than 

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 

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

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 

fresh 

Pistachios, 
or 
dried,  whether  or  not 
shelled or peeled 

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

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

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

0803 00 11 

Plantains, fresh 

EN 

79 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
0803 00 90 

Bananas, 
plantains, dried 

including 

0804 10 00 

Dates, fresh or dried 

0804 20 10 

Figs, fresh or dried 

0804 20 90 

0804 30 00 

Pineapples, 
dried 

fresh 

or 

0804 40 00 

Avocados, fresh or dried 

ex 0805 20 

(including 
Mandarins 
and 
tangerines 
satsumas), 
and 
clementines,  wilkings 
citrus 
similar 
and 
hybrids,  fresh  or  dried, 
from 
to 
31 October 

1 March 

0805 40 00 

Grapefruit, 
pomelos, fresh or dried 

including 

0805 50 90 

Limes 
aurantifolia, 
latifolia), fresh or dried 

(Citrus 
Citrus 

0805 90 00 

Other  citrus  fruit,  fresh 
or dried 

ex 0806 10 10  Table grapes, fresh, from 
1 January  to  20 July  and 
to 
from  21 November 
31 December,  excluding 
grapes  of 
the  variety 
Emperor  (Vitis  vinifera 
cv.) 
1 to 
from 
31 December 

0806 10 90 

Other grapes, fresh 

ex 0806 20 

0807 11 00 

0807 19 00 

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

Melons 
watermelons), fresh 

(including 

EN 

80 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
0808 10 10 

0808 20 10 

Cider  apples,  fresh,  in 
bulk, from 16 September 
to 15 December 

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 
to 
31 December 

1 August 

0809 20 05 

Sour  cherries 
cerasus), fresh 

(Prunus 

ex 0809 20 95  Cherries, 

fresh, 

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

11 August 

ex 0809 30 

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

1 October 

ex 0809 40 05  Plums, 

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

1 October 

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 

0810 40 30 

Raspberries, 
blackberries,  mulberries 
and loganberries, fresh 

Fruit  of 
Vaccinium 
fresh 

the 

species 
myrtillus, 

0810 40 50 

Fruit  of 
species 
the 
Vaccinium  macrocarpon 

EN 

81 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
and 
corymbosum, fresh 

Vaccinium 

0810 40 90 

Other fruits of the genus 
Vaccinium, fresh 

0810 50 00 

Kiwifruit, fresh 

0810 60 00 

Durians, fresh 

white- 

Black-, 
redcurrants 
gooseberries, fresh 

or 
and 

0810 90 50 

0810 90 60 

0810 90 70 

0810 90 95 

Other fruit, fresh 

0811 

0812 

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

other 

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

for 

0813 10 00 

Apricots, dried 

0813 20 00 

Prunes 

0813 30 00 

Apples, dried 

0813 40 10 

Peaches, 
nectarines, dried 

including 

0813 40 30 

Pears, dried 

0813 40 50 

Papaws (papayas), dried 

0813 40 95 

0813 50 12 

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

Mixtures  of  dried  fruit 
(other 
that  of 
headings  0801  to  0806) 

than 

EN 

82 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(papayas), 
of  papaws 
cashew 
tamarinds, 
lychees, 
apples, 
sapodillo 
jackfruit, 
plums,  passion 
fruit, 
carambola  or  pitahaya, 
containing 
but 
prunes 

not 

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

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

than 

Mixtures  exclusively  of 
tropical nuts of headings 
0801 and 0802 

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

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

Other  mixtures  of  nuts 
and  dried 
fruits  of 
Chapter 8 

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

dried 

0813 50 15 

0813 50 19 

0813 50 31 

0813 50 39 

0813 50 91 

0813 50 99 

0814 00 00 

S-2c 

S-2d 

Chapter 9 

09 

Coffee,  tea,  maté  and 
spices 

10  ex 1008 90 90  Quinoa 

EN 

83 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
1104 29 18 

1105 

1106 10 00 

1106 30 

Hulled 
grains 
cereal 
excluding  barley,  oats, 
maize, rice and wheat. 

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

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

Flour,  meal  and  powder 
of 
from 
Chapter 8 

products 

11  1108 20 00 

Inulin 

12 

13 

S-3 

15 

ex Chapter 12  Oil seeds and oleaginous 
fruits; 
miscellaneous 
grains,  seeds  and  fruit, 
industrial  or  medicinal 
plants;  straw  and  fodder 
excluding 
products 
subheadings 
under 
1212 91 and 1212 99 20  

Chapter 13 

1501 00 90 

1502 00 90 

1503 00 19 

1503 00 90 

Lac;  gums,  resins  and 
other vegetable saps and 
extracts 

Poultry  fat,  other  than 
that  of  heading  0209  or 
1503 

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

stearin 

Lard 
oleostearin,  other 
for industrial uses 

and 
than 

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

other 

84 

EN 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
uses  other 
manufacture 
foodstuffs 
consumption 

than 

the 
of 
for  human 

1504 

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

not 

1505 00 10 

Wool grease, crude 

1507 

1508 

1511 10 90 

1511 90 

1512 

1513 

1514 

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

but 

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

but 

for 

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

oil 

and 

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

but 

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

not 

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

not 

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

not 

EN 

85 

   EN 

 
 
 
 
 
 
 
 
 
 
1515 

1516 

1517 

1518 00 

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

but 

and 
partly 

Animal or vegetable fats 
their 
and 
oils 
fractions, 
or 
hydrogenated, 
wholly 
inter-esterified, 
re-
esterified  or  elaidinised, 
whether  or  not  refined, 
but not further prepared 

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 

and 

Animal or vegetable fats 
their 
oils 
and 
boiled, 
fractions, 
dehydrated, 
oxidised, 
sulphurised, 
blown, 
polymerised  by  heat  in 
vacuum or in inert gas or 
chemically 
otherwise 
modified, 
excluding 
those  of  heading  1516; 
or 
inedible  mixtures 
preparations of animal or 
vegetable  fats  or  oils  or 
of  fractions  of  different 
of 
fats 
Chapter 15, 
not 
elsewhere  specified  or 
included 

oils 

or 

1521 90 99 

and 

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

1522 00 10 

Degras 

1522 00 91 

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

EN 

86 

   EN 

 
 
 
 
 
 
 
 
S-4a 

16 

1601 00 10 

oil 

similar 
Sausages  and 
products,  of  liver,  and 
food  preparations  based 
on liver 

1602 20 10 

Goose  or  duck 
prepared or preserved 

liver, 

1602 41 90 

1602 42 90 

1602 49 90 

1602 50 31, 

1602 50 95 

1602 90 31 

1602 90 69 

1602 90 72 

1602 90 74 

1602 90 76 

1602 90 78 

1602 90 99 

1603 00 10 

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

and 
prepared 
of 

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

prepared 

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

prepared 

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

prepared 

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

prepared 

Other 
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 

fish 

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

EN 

87 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1604 

1605 

exceeding 1 kg 

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

other 

Crustaceans,  molluscs 
and 
aquatic 
invertebrates,  prepared 
or preserved 

S-4b 

1702 50 00 

Chemically 
fructose 

pure 

1702 90 10 

Chemically pure maltose 

170429 

Sugar 
(including 
chocolate), 
containing cocoa 

confectionery 
white 
not 

Chapter 18 

Cocoa 
preparations 

and 

cocoa 

17 

18 

19 

 Chapter 19 

20  Chapter 20 

Preparations  of  cereals, 
flour,  starch  or  milk; 
pastrycooks' products,  

Preparations 
of 
vegetables,  fruit,  nuts  or 
other parts of plants,  

ex Chapter 21  Miscellaneous 

edible 
excluding 
preparations 
under 
products 
subheadings 
2106 10, 
2106 90 30,  2106 90 51, 
2106 90 55 
and 
2106 90 59 

ex Chapter 22  Beverages,  spirits  and 
excluding 
vinegar 
products 
under 
subheadings  2204 10 11 
to 
and 
2204 30 10 
subheading 2208 40 

2302 50 00 

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

in 

21 

22 

23 

29 

For the products under subheading 1704 10 90, the specific duty shall be limited to 16 % of the customs value.  

EN 

88 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
working  of  leguminous 
plants 

2307 00 19 

Other wine lees 

2308 00 19 

Other grape marc 

2308 00 90 

2309 10 90 

2309 90 10 

2309 90 91 

2309 90 95 

2309 90 99 

Chapter 24 

2519 90 10 

2522 

and 

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

or 

Other  dog  or  cat  food 
put  up  for  retail  sale, 
than  containing 
other 
glucose, 
starch 
syrup, 
glucose 
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 

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

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

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 

Tobacco 
manufactured 
substitutes 

and 
tobacco 

Magnesium  oxide,  other 
than  calcined  natural 
magnesium carbonate 

Quicklime,  slaked  lime 
and hydraulic lime, other 
than  calcium  oxide  and 

89 

S-4c 

24 

S-5 

25 

EN 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
2523 

Chapter 27 

27 

28 

2801 

S-6a 

2802 00 00 

ex 2804 

2806 

hydroxide 
heading 2825 

of 

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

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

Fluorine, 
bromine and iodine 

chlorine, 

Sulphur, 
precipitated; 
sulphur 

sublimed  or 
colloidal 

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

Hydrogen 
(hydrochloric 
chlorosulphuric acid 

chloride 
acid); 

2807 00 

Sulphuric acid; oleum 

2808 00 00 

Nitric  acid;  sulphonitric 
acids 

2809 

2810 00 90 

2811 

2812 

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

Oxides  of  boron,  other 
than  diboron 
trioxide; 
boric acids 

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

Halides 
oxides of non-metals 

and 

halide 

EN 

90 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
2813 

2814 

2815 

2816 

Sulphides of non-metals; 
phosporus 
commercial 
trisulphide 

Ammonia,  anhydrous  or 
in aqueous solution 

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

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

2817 00 00 

Zinc 
peroxide 

oxide; 

zinc 

2818 10 

2819 

2820 

2821 

2822 00 00 

Artificial 
whether 
chemically defined 

corundum, 
not 
or 

Chromium  oxides  and 
hydroxides 

Manganese oxides 

oxides 

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

oxides 

Cobalt 
and 
hydroxides;  commercial 
cobalt oxides 

2823 00 00 

Titanium oxides 

2824 

2825 

Lead  oxides;  red  lead 
and orange lead 

and 
Hydrazine 
hydroxylamine  and  their 
inorganic 
salts;  other 
inorganic  bases;  other 
metal oxides, hydroxides 
and peroxides 

2826 

Fluorides; 

EN 

91 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
fluorosilicates, 
fluoroaluminates 
and 
other  complex  fluorine 
salts 

and 

chloride 
Chlorides, 
chloride 
oxides 
hydroxides 
bromides 
and  bromide  oxides; 
iodides 
iodide 
and 
oxides 

Hypochlorites; 
commercial 
calcium 
hypochlorite;  chlorites; 
hypobromites 

and 
Chlorates 
perchlorates; 
bromates 
and perbromates; iodates 
and periodates 

Sulphides; 
polysulphides,  whether 
or 
chemically 
defined 

not 

Dithionites 
sulphoxylates 

and 

Sulphites; thiosulphates 

Sulphates; 
peroxosulphates 
(persulphates) 

alums; 

2827 

2828 

2829 

 2830 

2831 

2832 

2833 

2834 10 00 

Nitrites 

2834 21 00 

Nitrates 

2834 29 

2835 

 2836 

Phosphinates 
(hypophosphites), 
phosphonates 
(phosphites) 
phosphates; 
polyphosphates,  whether 
or 
chemically 
defined 

and 

not 

Carbonates; 
peroxocarbonates 
(percarbonates); 
commercial  ammonium 
containing 
carbonate 

EN 

92 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
2837 

2839 

2840 

2841 

2842 

2843 

ammonium carbamate 

Cyanides, 
oxides 
cyanides 

and 

cyanide 
complex 

Silicates; 
alkali metal silicates 

commercial 

Borates;  peroxoborates 
(perborates) 

Salts  of  oxometallic  or 
peroxometallic acids,  

Other  salts  of  inorganic 
acids  or  peroxoacids 
(including 
aluminosilicates, 
whether 
or 
chemically 
other than azides 

not 
defined), 

inorganic 

precious 
Colloidal 
metals; 
or 
organic  compounds  of 
precious metals, whether 
chemically 
or 
defined;  amalgams  of 
precious metals 

not 

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 

of 

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

EN 

93 

   EN 

 
 
 
 
 
 
 
 
 
 
2846 

2847 00 00 

2848 00 00 

2849 

 2850 00 

2852 00 00 

2853 00 

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

peroxide, 
Hydrogen 
whether or not solidified 
with urea 

Phosphides,  whether  or 
not  chemically  defined, 
excluding 
ferrophosphorus 

Carbides, whether or not 
chemically defined 

silicides 

Hydrides, 
nitrides, 
and 
azides, 
borides,  whether  or  not 
chemically 
defined, 
other 
than  compounds 
which  are  also  carbides 
of heading 2849 

Compounds, 
inorganic 
or  organic,  of  mercury, 
excluding amalgams 

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

amalgams 

have 

2903 

29 

2904 

ex 2905 

Halogenated  derivatives 
of hydrocarbons 

Sulphonated,  nitrated  or 
nitrosated  derivatives  of 
hydrocarbons,  whether 
or not halogenated,  

Acyclic  alcohols  and 
their 
halogenated, 
sulphonated,  nitrated  or 
derivatives, 
nitrosated 
products 
excluding 
subheadings 
under 

EN 

94 

   EN 

 
 
 
 
 
 
 
 
 
 
 
2906 

2907 

2908 

2909 

2910 

2911 00 00 

2912 

2913 00 00 

2905 43 00 and 2905 44 

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

Phenols; phenol-alcohols 

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

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

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

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

Aldehydes,  whether  or 
not  with  other  oxygen 
cyclic 
function; 
polymers  of  aldehydes; 
paraformaldehyde  

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

 2914 

Ketones  and  quinones, 
whether  or  not  with 

EN 

95 

   EN 

 
 
 
 
 
 
 
 
 
 
2915 

 2916 

 2917 

2918 

2919 

2920 

other  oxygen  function, 
and 
their  halogenated, 
sulphonated,  nitrated  or 
nitrosated derivatives,  

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

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

Polycarboxylic 
acids, 
their anhydrides, halides, 
and 
peroxides 
peroxyacids  and 
their 
halogenated, 
sulphonated,  nitrated  or 
nitrosated derivatives,  

and 

Carboxylic  acids  with 
oxygen 
additional 
their 
function 
halides, 
anhydrides, 
and 
peroxides 
peroxyacids; 
their 
halogenated, 
sulphonated,  nitrated  or 
nitrosated derivatives,  

salts, 

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

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

96 

EN 

   EN 

 
 
 
 
 
 
 
2921 

2922 

2923 

2924 

2925 

Amine-function 
compounds 

Oxygen-function  amino-
compounds 

Quaternary  ammonium 
salts  and  hydroxides; 
lecithins 
other 
phosphoaminolipids, 
whether 
chemically defined 

and 

not 

or 

Carboxyamide-function 
compounds  and  amide-
function  compounds  of 
carbonic acid,  

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

 2926 

Nitrile-function 
compounds 

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 
99 

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

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

2930 40 90 

2930 50 00 

2930 90 13 

2930 90 16 

2930 90 20 

EN 

97 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2930 90 60 

Ex  2930  90 
99 

2931 00 

 2932 

 2933 

2934 

Other  organo-inorganic 
compounds 

Heterocyclic  compounds 
with 
hetero-
oxygen 
atom(s) only,  

Heterocylic  compounds 
with  nitrogen  hetero-
atom(s) only 

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

2935 00 90 

Other sulphonamides 

2938 

 2940 00 00 

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

than 

Sugars, chemically pure, 
sucrose, 
other 
lactose, maltose, glucose 
and 
sugar 
fructose;; 
ethers,  sugar  acetals  and 
sugar  esters,  and  their 
salts, other than products 
under  heading  2937, 
2938 or 2939 

2941 20 30 

Dihydrostreptomycin, its 
salts, esters and hydrates 

2942 00 00 

Other 
compounds 

organic 

Corrected  according  to 
CN description  

S-6b 

3102 

Mineral  or 
fertilisers, nitrogenous 

chemical 

3103 10 

Superphosphates 

3105 

31 

Mineral  or 
chemical 
fertilisers containing two 
or three of the fertilising 
nitrogen, 
elements 
and 
phosphorus 

EN 

98 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
goods 

other 
potassium; 
fertilisers; 
of 
Chapter 31  in  tablets  or 
similar 
in 
packages  of  a  gross 
weight  not  exceeding 
10 kg 

forms  or 

and 

or 
tannins 

dyeing 
ex Chapter 32  Tanning 
extracts; 
and 
their  derivatives;  dyes, 
other 
pigments 
colouring  matter;  paints 
and  varnishes;  putty  and 
inks; 
other  mastics; 
products 
excluding 
under 
subheadings 
3201 20 00,  3201 90 20, 
ex 3201 90 90 
(tanning 
extracts  of  eucalyptus), 
(tanning 
ex 3201 90 90 
extracts  derived 
from 
gambier  and  myrobalan 
fruits) and ex 3201 90 90 
(other tanning extracts of 
vegetable origin) 

32 

33 

Chapter 33 

Chapter 34 

34 

35 

3501 

Essential 
resinoids; 
cosmetic 
preparations 

oils 
and 
perfumery, 
toilet 
or 

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

Casein,  caseinates  and 
other  casein  derivatives; 
casein glues 

3502 90 90 

Albuminates  and  other 
albumin derivatives 

3503 00 

Gelatin 
(including 
gelatin 
in 
rectangular 
square) 
(including 
sheets,  whether  or  not 
or 
surface-worked 

EN 

99 

   EN 

 
 
 
 
 
 
 
3504 00 00 

coloured)  and  gelatin 
derivatives; 
isinglass; 
other  glues  of  animal 
origin,  excluding  casein 
glues of heading 3501 

and 

and 

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

3505 10 50 

Starches,  esterified  or 
etherified 

3506 

3507 

Chapter 36 

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 

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

Chapter 37 

Photographic 
cinematographic goods 

or 

ex Chapter 38  Miscellaneous  chemical 
products  excluding  the 
under 
products 
subheadings 
3809 10 
and 3824 60 

 Chapter 39 

 Chapter 40 

ex 4104 

Plastics 
thereof 

Rubber 
thereof 

and 

articles 

and 

articles 

Tanned  or  crust  hides 
and  skins  of  bovine 
(including  buffalo)  or 
equine  animals,  without 
hair  on,  whether  or  not 

36 

37 

38 

39 

40 

S-7a 

S-7b 

S-8a 

41 

EN 

100 

   EN 

 
 
 
 
 
 
 
 
 
 
 
ex 4106 31 00 

4106 32 00 

4107 

4112 00 00 

 4113 

4114 

4115 10 00 

EN 

split,  but  not 
further 
prepared,  excluding  the 
under 
products 
subheadings  4104 41 19 
and 4104 49 19 

skins  of 

Tanned  or  crust  hides 
and 
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 

leather, 

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

than 

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

than 

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,  

Chamois 
combination 
leather;  patent 
and  patent 
leather; 
leather 

(including 
chamois) 
leather 
laminated 
metallised 

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

101 

   EN 

 
 
 
 
 
 
 
 
S-8b  

S-9a 

S-9b 

S-11a 

 Chapter 42 

Chapter 43 

Articles 
leather; 
of 
saddlery  and  harness; 
travel  goods,  handbags 
and  similar  containers; 
articles  of  animal  gut 
(other than silkworm gut 

Furskins  and  artificial 
fur; 
manufactures 
thereof 

 Chapter 44 

Wood  and  articles  of 
wood, wood charcoal 

42 

43 

44 

45 

 Chapter 45 

Cork and articles of cork 

Chapter 46 

46 

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

50  Chapter 50 

Silk 

ex Chapter 51  Wool,  fine  or  coarse 
animal  hair,  excluding 
the 
under 
heading  5105;  horsehair 
yarn and woven fabric 

products 

51 

52  Chapter 52 

Cotton 

Chapter 53 

Chapter 54 

53 

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 

55  Chapter 55 

Man-made staple fibres 

Chapter 56 

felt 

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

Chapter 57 

Carpets and other textile 
floor coverings 

Chapter 58 

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

56 

57 

58 

EN 

102 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Chapter 59 

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

Chapter 60 

Knitted  or 
fabrics 

crocheted 

Chapter 61 

Chapter 62 

Chapter 63 

Chapter 64 

Articles  of  apparel  and 
accessories, 
clothing 
knitted or crocheted 

Articles  of  apparel  and 
clothing  accessories,  not 
knitted or crocheted 

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

Footwear,  gaiters  and 
the  like;  parts  of  such 
articles 

Chapter 65 

Headgear 
thereof 

and 

parts 

Chapter 66 

Chapter 67 

Chapter 68 

sun 
Umbrellas, 
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 

59 

60 

61 

62 

63 

64 

65 

66 

67 

68 

S-11b 

S-12a 

S-12b 

69  Chapter 69 

Ceramic products 

S-13 

70  Chapter 70 

Glass and glassware 

 Chapter 71 

Natural 
cultured 
or 
pearls, precious or semi-
precious stones, precious 
metals,  metals  clad  with 
and 
precious  metal, 
articles 
thereof; 
imitation jewellery; coin 

S-14 

71 

EN 

103 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
72  7202 

Ferro-alloys 

S-15a 

73  Chapter 73 

Articles of iron or steel 

Chapter 74 

74 

Copper 
thereof 

and 

articles 

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 
fittings 

tube  or  pipe 

ex Chapter 76  Aluminium  and  articles 
thereof,  excluding 
the 
products  under  heading 
7601 

ex Chapter 78  Lead 

and 

thereof,  excluding 
products 
heading 7801 

articles 
the 
under 

ex Chapter 79  Zinc and articles thereof, 
excluding  the  products 
under headings 7901 and 
7903 

ex Chapter 81  Other 

base  metals; 
cermets;  articles  thereof, 
excluding  the  products 
under 
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 

Chapter 82 

spoons 

implements, 
Tools, 
cutlery, 
and 
forks,  of  base  metal; 
parts 
thereof,  of  base 
metal 

Chapter 83 

Miscellaneous articles of 
base metal 

 Chapter 84 

Nuclear reactors, boilers, 

75 

76 

78 

79 

81 

82 

83 

84 

S-15b 

S-16 

EN 

104 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Chapter 85 

85 

Chapter 86 

S-17a 

86 

 Chapter 87 

machinery 
and 
mechanical  appliances, 
and parts thereof 

Electrical machinery and 
equipment 
and  parts 
thereof;  sound  recorders 
reproducers, 
and 
and 
television 
image 
sound 
and 
recorders 
reproducers,  and  parts 
and  accessories  of  such 
articles 

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

other 

than 
Vehicles 
railway 
tramway 
or 
rolling  stock,  and  parts 
and accessories thereof  

87 

88 

89 

90 

91 

92 

94 

S-17b 

S-18 

S-20 

EN 

Chapter 88 

Aircraft,  spacecraft,  and 
parts thereof 

Chapter 89 

Ships, boats and floating 
structures 

Chapter 90 

photographic, 

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

Chapter 91 

Clocks  and  watches  and 
parts thereof 

Chapter 92 

 Chapter 94 

Musical 
instruments; 
parts  and  accessories  of 
such articles 

bedding, 
Furniture; 
mattresses, 
mattress 
supports,  cushions  and 
similar 
stuffed 
furnishings;  lamps  and 
not 
lighting 

fittings, 

105 

   EN 

 
 
 
 
 
 
 
 
 
 
elsewhere  specified  or 
illuminated 
included; 
illuminated 
signs, 
nameplates  and  the  like; 
prefabricated buildings  

Toys,  games  and  sports 
requisites; 
and 
parts 
accessories thereof  

 Chapter 95 

Chapter 96 

Miscellaneous 
manufactured articles 

95 

96 

EN 

106 

   EN 

 
 
 
LEGISLATIVE FINANCIAL STATEMENT FOR PROPOSALS HAVING A BUDGETARY 
IMPACT EXCLUSIVELY LIMITED TO THE REVENUE SIDE 

1. 

NAME OF THE PROPOSAL: 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL applying a scheme 
of generalised tariff preferences 

2. 

BUDGET LINES: 

Chapter and Article: 120 

Amount budgeted for the year 2011: EURO 16 653 700 000(Budget 2011) 

3. 

FINANCIAL IMPACT  

Proposal has no financial impact on expenditure but has a financial impact on revenue – 

⌧ 
the effect is as follows: 

(EURO million to one decimal place) 

Budget 
line 

Article 
120 …  

Revenue30 

1 year period 
starting 
01/01/2014 

2014 

Impact on own resources  

-1.792,9 

Situation following action 

2015 

2016 

Article  120 
…  

-1.882,4 

-1.976,7 

30 

Regarding traditional own resources (agricultural duties, sugar levies, customs duties) the amounts indicated must 
be  net  amounts,  i.e.  gross  amounts  after  deduction  of  25  %  of  collection  costs.  According  to  the  current  Own 
Resources Decision (Council Decision (EC, Euratom) No 436/2007 of 7 June 2007 on the system of the European 
Communities' own resources (OJ L 163, 23.6.2007, p. 17-21). This might be subject to change with entry into force 
of a new Own Resources Decision. 

EN 

107 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
4. 

5. 

ANTI-FRAUD MEASURES 

OTHER REMARKS  

The scheme of generalised preferences (GSP) gives, under conditions, customs preferences to certain 
products entering the EU. 

Based on the last available data (2009), these preferences represent under the current GSP regulation a 
loss of revenue for the EU of 2.970 Mio EURO (annex 1). 

The  loss  of  benefits  can  be  obtained  by  multiplying  the  amount  of  preferential  imports  by  the 
preferential margin, which is the difference between the MFN duty rate and the preference rate. 

Consequently the new regulation would generate a loss of revenue as compared to the situation without 
preferences  of  2.103  Mio  EURO  (annex  2)  as  well  as  supplementary  revenue  of  230,  7  Mio  EURO 
(annex 3) due to the new graduation (removal of preferences for certain products/countries based on the 
importance of their imports). 

As a result, the total loss of revenue would be 1.872 Mio EURO (gross amount) distributed among the 
different regimes in the following way: 

Mio 
EURO 

 Pref. 
Imports  

 Loss of 
revenue  

 revenue 
of new 
graduation 

 Total loss 

EBA 

6.237  

730  

GSP + 

2.835  

307  

- 

- 

GSP 

Total 

31.066  

1.066  

231 

40.138  

2.103  

231 

1.872 

730 

307 

835 

Assuming an increase of imports of 5% per year and deducting 25% that are retained in the Member 
States to compensate for collection costs , the following table gives an estimate of the loss of revenue 
to the EU budget (net amount) for the following years. 

 25% 
reduction 
"Member 
States 
collection 
costs"  

Year  

 Loss 
revenue  

of 

 2009  

1.872  

1.404  

 2010  

1.966  

1.474  

EN 

108 

   EN 

 
 
 
 
 
 
 
 
  
  
  
 2011  

2.064  

1.548  

 2012  

2.167  

1.625  

 2013  

2.276  

1.707  

 2014  

2.389  

1.792  

 2015  

2.509  

1.882  

 2016  

2.634  

1.976  

EN 

109 

   EN 

 
 
Annex 1 

Moi 
EURO 

 Pref. 
Imports  

 Loss of 
revenue  

 Total loss 

EBA 

6.237  

730  

GSP + 

3.535  

358  

730 

358 

GSP 

Total 

49.777  

1.883  

1.883 

59.548  

2.970  

2.970 

EN 

110 

   EN 

 
 
Geonom. 
Coutry 
Code  

 EBA Countries  

 Total Imports x 
EURO 1,000  

 Eligible Imports 
x EURO 1,000  

 Preferential 
Imports x EURO 
1,000  

 MFN 
average 

 EBA 
rate 
average  

 EU loss of 
revenue x 
EURO 1,000  

Annex 2 

 0660  

 Afghanistan  

14.447,35 

3.726,67 

191,08 

4,67 

 0330  

 Angola  

4.909.695,94 

32.556,26 

8.023,71 

3,12 

 0666  

 Bangladesh  

5.801.965,43 

5.722.986,23 

4.543.072,26 

6,60 

 0284  

 Benin  

27.597,45 

11.167,34 

10.002,40 

3,23 

 0675  

 Bhutan  

2.326,87 

490,07 

65,78 

3,15 

 0236  

 Burkina Faso  

62.845,77 

6.084,59 

5.423,67 

3,45 

 0328  

 Burundi  

38.944,98 

388,87 

12,05 

3,62 

 0696  

 Cambodia  

764.629,86 

747.022,87 

553.642,71 

7,40 

 0247  

 Cape 
(Republic of)  

Verde 

26.017,26 

24.247,70 

23.368,17 

4,32 

 0306  

 Central 
(Republic)  

African 

43.577,66 

120,57 

 0244  

 Chad  

117.616,36 

2.130,44 

 0375  

 Comoros 
(Islands)  

Islands 

8.131,51 

2.701,81 

- 

- 

- 

3,20 

2,94 

1,90 

 0338  

 Djibouti  

22.665,42 

19.550,17 

18.520,34 

3,31 

 0310  

 Equatorial Guinea  

1.477.404,72 

77.354,80 

64.480,10 

2,79 

 0336  

 Eritrea  

3.503,58 

2.650,85 

2.269,99 

5,37 

 0334  

 Ethiopia  

379.891,07 

143.869,65 

138.722,82 

4,58 

 0252  

 Gambia  

10.925,07 

6.394,59 

6.213,43 

6,32 

 0260  

 Guinea  

381.294,25 

9.712,25 

373,72 

3,87 

 0257  

 Guinea-Bissau  

2.434,76 

785,56 

97,09 

3,33 

 0452  

 Haiti  

18.916,90 

9.534,19 

1.343,26 

5,60 

 0812  

 Kiribati  

345,53 

158,29 

8,57 

4,96 

 0684  

 Lao 
(Republic 
democratic people's)  

138.008,03 

120.540,18 

107.208,79 

8,13 

 0395  

 Lesotho  

101.269,96 

2.237,59 

371,90 

8,69 

 0268  

 Liberia  

530.894,47 

1.481,90 

17,10 

3,26 

 0370  

 Madagascar  

451.596,69 

376.239,78 

13.190,48 

6,19 

 0386  

 Malawi  

231.298,65 

186.007,58 

164.448,31 

4,44 

 0232  

 Mali  

18.237,29 

2.242,75 

1.376,26 

4,04 

 0228  

 Mauritania  

371.233,97 

110.306,61 

106.545,25 

5,64 

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

7,59 

951,97 

538.334,34 

97,00 

4,99 

424,11 

0,61 

64.468,62 

4.059,07 

- 

- 

- 

1.118,89 

3.357,89 

222,20 

9.907,73 

431,66 

21,67 

10,07 

69,39 

0,45 

11.420,11 

17,59 

1,30 

400,53 

27.785,26 

73,85 

9.857,13 

EN 

111 

   EN 

 
 0366  

 Mozambique  

675.687,33 

624.751,73 

30.355,79 

3,57 

 0676  

 Myanmar  

155.864,99 

- 

- 

7,45 

 0672  

 Nepal  

74.241,43 

65.236,52 

59.541,54 

6,06 

 0240  

 Niger  

219.088,61 

1.818,45 

706,40 

3,16 

 0324  

 Rwanda  

37.491,23 

504,37 

- 

3,66 

 0311  

 Sao 
Principle  

Tome 

and 

6.457,74 

463,16 

214,94 

3,94 

 0248  

 Senegal  

260.355,80 

191.200,42 

186.600,61 

4,99 

 0264  

 Sierra Leone  

99.519,20 

3.913,78 

2.378,64 

3,79 

 0342  

 Somalia  

412,83 

28,81 

- 

5,78 

 0224  

 Sudan  

104.284,84 

14.188,90 

13.447,83 

3,17 

 0352  

 Tanzania  (Republic 
of)  

 The 
Congo 
(democratic Republic 
of)  

 0322  

346.020,18 

184.909,49 

29.646,52 

3,72 

324.441,06 

9.304,07 

6.797,51 

3,62 

 0667  

 The Maldives  

49.107,40 

47.542,26 

47.263,67 

5,34 

 0806  

 The 
Islands  

Solomon 

21.029,09 

20.577,99 

19.965,05 

4,11 

 0626  

 Timor-Leste  

3.634,41 

34,07 

- 

2,79 

 0280  

 Togo  

257.776,73 

12.568,69 

11.959,78 

4,16 

 0807  

 Tuvalu  

37,32 

13,28 

- 

2,30 

 0350  

 Uganda  

371.119,75 

137.293,68 

2.156,09 

3,91 

 0816  

 Vanuatu  

20.963,20 

1.811,31 

1.745,56 

3,36 

 0653  

 Yemen  

27.900,27 

15.269,91 

13.466,46 

3,66 

 0378  

 Zambia  

185.674,16 

78.378,01 

41.565,19 

3,21 

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

-  

4.699,67 

- 

5.247,16 

25,39 

- 

18,19 

21.172,79 

13,05 

- 

15,06 

5.114,89 

794,55 

9.032,26 

2.534,61 

- 

835,16 

- 

231,22 

116,52 

2.024,27 

4.811,30 

19.198.824,37 

9.032.499,05 

6.236.800,82 

729.730,12 

Geonom. 
Country 
Code  

 GSP+ Countries  

 Total Imports x 
EURO 1,000  

 Eligible Imports 
x EURO 1,000  

 Preferential 
Imports x EURO 
1,000  

 MFN 
average 

 GSP+ 
rate 
average  

 EU loss of 
revenue x 
EURO 1,000  

 0077  

 Armenia  

160.148,42 

69.955,76 

62.834,61 

6,33 

 0078  

 Azerbaijan  

7.287.537,50 

60.603,87 

35.419,15 

3,16 

 0516  

 Bolivia  

183.388,65 

51.277,92 

49.854,44 

5,53 

-  

-  

-  

2.648,47 

1.679,56 

1.002,18 

 0480  

 Colombia  

3.793.687,15 

575.899,97 

474.962,65 

5,04 

0,00  

47.383,77 

 0500  

 Ecuador  

1.874.692,08 

984.924,55 

972.965,58 

5,78 

0,02  

137.486,11 

EN 

112 

   EN 

 
  
  
  
  
 
 0428  

 El Salvador  

198.527,64 

84.369,86 

67.415,54 

5,54 

 0076  

 Georgia  

478.055,70 

100.045,70 

76.904,89 

4,00 

-  

-  

14.461,53 

4.020,76 

 0416  

 Guatemala  

357.157,36 

179.380,75 

144.349,71 

5,99 

0,01  

12.830,26 

 0424  

 Honduras  

514.434,68 

175.799,24 

149.312,71 

5,76 

0,02  

13.243,36 

 0716  

 Mongolia  

44.482,41 

9.283,05 

8.352,31 

5,26 

-  

885,09 

 0432  

 Nicaragua  

165.519,44 

74.808,12 

50.058,93 

5,89 

0,03  

4.623,05 

 0520  

 Paraguay  

358.744,71 

13.196,65 

11.487,94 

4,44 

-  

736,85 

 0504  

 Peru  

3.128.555,78 

762.409,29 

730.697,38 

5,58 

0,00  

66.303,81 

18.544.931,52 

3.141.954,72 

2.834.615,83 

307.304,79 

Geonom. 
Country 
Code  

 General GSP 
Countries  

 Total Imports x 
EURO 1,000  

 Eligible Imports 
x EURO 1,000  

 Preferential 
Imports x EURO 
1,000  

 MFN 
average 

 GSP 
rate 
average  

 EU loss of 
revenue x 
EURO 1,000  

 0720  

 China 
Republic of)  

(people's 

212.907.163,09 

2.656.693,72 

1.479.028,72 

4,46 

2,75  

62.448,44 

 0664  

 India  

25.009.161,69 

16.055.604,36 

13.028.769,84 

4,51 

2,74  

432.384,72 

 0700  

 Indonesia  

11.571.832,86 

5.074.782,31 

3.383.547,47 

4,81 

3,02  

126.244,36 

 0616  

 Iran 
Republic of)  

(Islamic 

8.435.108,02 

611.905,91 

486.283,57 

4,39 

2,44  

14.902,66 

 0612  

 Iraq  

5.918.588,38 

4.888,58 

190,51 

4,95 

3,68  

6,67 

 0083  

 Kirghizia  

28.984,26 

5.837,24 

3.011,64 

5,02 

4,91  

102,36 

 0824  

 Marshall (islands)  

308.026,36 

10.869,42 

- 

2,07 

0,41  

- 

 0823  

 Micronesia (federate 
States of)  

 0803  

 Nauru  

621,31 

156,03 

88,48 

48,11 

81,42 

5,18 

3,04  

23,99 

1,45 

0,55  

5,74 

0,79 

 0288  

 Nigeria  

10.425.469,63 

288.821,03 

234.948,73 

3,94 

2,14  

6.663,90 

 0662  

 Pakistan  

3.273.938,08 

2.817.143,30 

2.634.483,61 

5,21 

3,62  

64.126,18 

 0669  

 Sri Lanka  

2.001.433,76 

1.637.164,09 

1.198.613,09 

5,70 

4,04  

31.593,15 

 0082  

 Tajikistan  

74.424,97 

15.128,50 

14.358,94 

4,43 

4,18  

307,61 

 0680  

 Thailand  

14.146.945,51 

6.994.662,77 

4.218.929,88 

5,03 

3,14  

163.845,85 

 0318  

 The Congo  

695.802,30 

41.438,23 

32.802,54 

2,81 

1,52  

849,24 

 0708  

 The Philippines  

3.804.580,35 

1.124.540,37 

723.669,31 

5,03 

3,14  

25.832,97 

 0817  

 Tonga  

223,24 

190,82 

1,15 

4,02 

2,75  

0,03 

 0080  

 Turkmenistan  

426.482,85 

62.833,71 

55.026,95 

4,54 

3,85  

2.302,70 

 0072  

 Ukraine  

7.604.871,59 

2.282.534,43 

1.621.706,94 

4,23 

2,55  

53.327,90 

EN 

113 

   EN 

 
  
  
  
  
 
 0081  

 Uzbekistan  

310.740,87 

71.907,39 

60.983,32 

4,30 

2,88  

1.251,34 

 0690  

 Vietnam  

7.746.820,82 

3.510.048,52 

1.890.023,95 

5,15 

3,33  

79.635,87 

314.691.375,97 

43.267.131,27 

31.066.485,58 

1.065.832,47 

EN 

114 

   EN 

 
 
 
 
 
 
Annex 3 

Geonom. 
Country 
Code  

GSP 
Countries  

Graduated 
sections  

 Total Imports x 
EURO 1,000  

 Eligible Imports x 
EURO 1,000  

 Preferential 
Imports x 
EURO 1,000  

 MFN 
average 

 GSP 
rate 
average  

 EU loss of 
revenue x 
EURO 1,000  

0720 

 China  

 S-1a  

555.279,31 

5.428,29 

5.087,88 

1,54 

3 

259,43 

0720 

 China  

 S-1b  

1.162.093,60 

1.135.388,31 

263.691,45 

10,1 

6,17 

14.864,34 

0720 

 China  

 S-2b  

639.335,05 

412.877,75 

356.815,88 

7,81 

5,44 

11.567,31 

0720 

 China  

 S-2c  

187.976,19 

42.093,08 

37.975,29 

3 

2,73 

1.415,48 

0720 

 China  

 S-2d  

466.905,06 

56.881,42 

43.217,79 

2,36 

3,21 

1.363,62 

0720 

 China  

 S-4b  

940.972,74 

660.294,07 

504.990,80 

11,32 

8,74 

20.026,13 

0720 

 China  

 S-20  

22.655.241,98 

- 

- 

2,62 

0,16 

- 

0664 

 India  

 S-2c  

280.248,23 

23.379,82 

21.291,88 

2,85 

2,73 

1.067,71 

0664 

 India  

 S-5  

2.004.199,77 

855.510,25 

372.378,49 

0,59 

-  

17.432,13 

0664 

 India  

 S-6a  

1.582.912,66 

1.181.777,25 

714.935,56 

4,47 

0,85 

39.323,98 

0664 

 India  

 S-6b  

1.155.282,00 

444.081,07 

413.877,12 

3,81 

0,3 

19.816,39 

0664 

 India  

 S-8a  

119.658,54 

104.707,98 

96.603,30 

3,08 

1,84 

3.340,80 

0664 

 India  

 S-17b  

2.060.470,89 

1.933.428,82 

1.193.084,97 

5,18 

2,16 

42.428,13 

0700 

Indonesia  

 S-1a  

15.538,24 

13.989,51 

13.989,51 

0,58 

-  

895,33 

0700 

Indonesia  

 S-3  

1.887.166,53 

- 

- 

8 

5,89 

- 

0288 

 Nigeria  

 S-8a  

98.082,34 

74.459,97 

73.251,72 

2,39 

0,33 

2.552,24 

0680 

 Thailand  

 S-4a  

980.815,42 

420.081,51 

203.991,32 

17 

11,4 

21.097,59 

0680 

 Thailand  

 S-4b  

605.705,59 

451.292,76 

392.541,53 

11,45 

8,42 

14.545,35 

0680 

 Thailand  

 S-14  

930.795,88 

- 

- 

0,81 

-  

- 

0680 

 Thailand  

 S-17b  

845.632,91 

796.572,76 

201.448,42 

5,28 

2,05 

7.335,46 

0072 

 Ukraine  

 S-3  

327.676,22 

325.777,60 

323.495,63 

7,48 

4,49 

10.259,75 

0072 

 Ukraine  

 S-17a  

64.565,88 

61.046,91 

59.378,86 

1,84 

-  

1.213,59 

39.566.555,03 

8.999.069,13 

5.292.047,40 

230.804,76 

EN 

115 

   EN