Notice from the Commission concerning the list of products which at importation into the European Union are free of customs duties by means of application of the MFN tariff and which can be subject to cumulation in the framework of certain Economic Partnership Agreements between the European Union and ACP countries 2023/C 107/03
Date: 2023-03-23
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: ACP countries, common customs tariff, cooperation agreement (EU), economic agreement, economic cooperation, exemption from customs duties, import (EU), most favoured nation, originating product, protocol to an agreement








C_2023107EN.01005001.xml










23.3.2023   


EN


Official Journal of the European Union


C 107/50






Notice from the Commission concerning the list of products which at importation into the European Union are free of customs duties by means of application of the MFN tariff and which can be subject to cumulation in the framework of certain Economic Partnership Agreements between the European Union and ACP countries
(2023/C 107/03)
This notice provides the list of products which at importation into the European Union are free of customs duties by means of application of conventional rates of the most-favoured nation tariff in accordance with its Common Customs Tariff. The following products are excluded from the list:






—


those subject to anti-dumping or countervailing duties when originating in countries that are subject to anti-dumping and countervailing measures;
and










—


those which are not free of customs duties by the means of application of the MFN rates, including at 8-digit tariff lines.




This list has been drafted in accordance with the MFN tariffs, antidumping and countervailing measures applicable on 28 February 2023.
The products mentioned in the list may be used for cumulation provided for in Article 5 of Protocol 1 of the EU-SADC EPA and in Article 6 of Protocol No 1 of the EU-Côte d’Ivoire stepping-stone EPA (1), and which shall be considered as materials originating in the relevant ACP EPA Partner when incorporated in a product there, provided that they undergone working or processing beyond the insufficient operations listed in the respective protocols.
The origin of these products shall be determined in accordance with the EU’s non-preferential rules, which can be consulted in https://taxation-customs.ec.europa.eu/table-list-rules-conferring-non-preferential-origin-products-following-classification-cn_en.
Movement certificates EUR.1 (in Box 7) or origin declarations issued by application of Article 5 of Protocol 1 of the SADC-EU EPA shall bear the following entry:

‘Application of Article 5(1) of Protocol 1 of the EU-SADC EPA’;

Origin declarations issued by application of Article 6 of Protocol 1 of the EU-Côte d’Ivoire stepping-stone EPA shall bear the following entry:

‘Application de l’art. 6, para. 1 du protocole no 1 à l’APE Côte d’Ivoire-UE’






INFORMATIVE NOTE:
The products listed refer to the HS Nomenclature 2022.
Measures affecting higher levels of the structure of the code (i.e. at the level of 2, 4, 6 or 8 digits), are also applicable to all codes in the lower levels of the code structure. For example:

Import into the EU of products under HS Heading 0508  are free of customs duties by means of application of conventional rates of the most-favoured nation (MFN) tariff in accordance with its Common Customs Tariff. This measure affects all the subheading and codes under this heading: 0508 10 ; 0508009010 ; 0508009020  and 0508009090 .
The codes indicated with a number (1-29) shall refer to the footnote which excludes from this cumulation the products originating in certain countries that are subject to anti-dumping and countervailing measures and that cannot be subject to cumulation. The origin of those materials shall be determined in accordance with the EU non-preferential rules of origin (https://taxation-customs.ec.europa.eu/table-list-rules-conferring-non-preferential-origin-products-following-classification-cn_en). For example:

The products classified within the code 2710194300  can benefit from the cumulation, except for the following products (as specified in the attached footnote 1):


2710194321  – from any origin


2710194329  - from any origin


2710194330  - from any origin





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2710194300 (2)

2710194600 (3)

2710194700 (4)

2710194810
2710201100 (5)

2710201600 (6)

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2924297005 (7)

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2929900010 (8)

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2934999021 (9)

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4700000000
4800000000 (11)

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7305000000
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7307221000
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7312000000 (28)

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8430000000 (29)

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8544492000
8544700000 (30)

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9700000000
9905000000
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9931240000
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9931990000


(1)  Cumulation with respect to materials which are subject to MFN duty free treatment in the EU.

(2)  except the following products:






 


2710194321 from any origin










 


2710194329 from any origin










 


2710194330 from any origin





(3)  except the following products:






 


2710194621 from any origin










 


2710194629 from any origin










 


2710194630 from any origin





(4)  except the following products:






 


2710194721 from any origin










 


2710194729 from any origin










 


2710194730 from any origin





(5)  except the following products:






 


2710201100 originating in Argentina, Indonesia,










 


2710201121 from any origin










 


2710201129 originating in the USA










 


2710201130 originating in the USA





(6)  except the following products:






 


2710201600 originating in Argentina, Indonesia, Türkiye










 


2710201621 from any origin










 


2710201629 from any origin










 


2710201630 from any origin










 


2710201690 from any origin





(7)  except when originating in China, Türkiye and any origin

(8)  except when originating in China, Indonesia, Türkiye and any origin

(9)  except when originating in China

(10)  except the following products:






 


4421999910 from any origin





(11)  except the following products:






 


4809900010 from any origin










 


4809900020 from any origin










 


4810130020 from any origin










 


4810140020 from any origin










 


4810190020 from any origin










 


4810220020 from any origin










 


4810293020 from any origin










 


4810298020 from any origin










 


4810991020 from any origin










 


4810998020 from any origin










 


4811590020 from any origin










 


4811900010 from any origin










 


4811900020 from any origin










 


4816900010 from any origin










 


4823908520 from any origin





(12)  except the following products:






 


7208100000 from any origin










 


7208250000 from any origin










 


7208260000 from any origin










 


7208270000 from any origin










 


7208360000 from any origin










 


7208370000 from any origin










 


7208380000 from any origin










 


7208390000 from any origin










 


7208400000 from any origin










 


7208512010 from any origin










 


7208519110 from any origin










 


7208519810 from any origin










 


7208521000 from any origin










 


7208529110 from any origin










 


7208529900 from any origin










 


7208530000 originating in Türkiye










 


7208531000 from any origin










 


7208539000 from any origin










 


7208540000 from any origin










 


7208902010 from any origin










 


7208908020 from any origin





(13)  except the following products:






 


7209150090 from any origin










 


7209169000 from any origin










 


7209179000 from any origin










 


7209189100 from any origin










 


7209189990 from any origin










 


7209250090 from any origin










 


7209269000 from any origin










 


7209279000 from any origin










 


7209289000 from any origin





(14)  except the following products:






 


7210410020 from any origin










 


7210410030 from any origin










 


7210490020 from any origin










 


7210490030 from any origin










 


7210500000 from any origin










 


7210610020 from any origin










 


7210610030 from any origin










 


7210690020 from any origin










 


7210690030 from any origin










 


7210708011 from any origin










 


7210708091 from any origin










 


7210908092 from any origin





(15)  except the following products:






 


7211130000 from any origin










 


7211130019 originating in Türkiye










 


7211140000 from any origin










 


7211140010 originating in Türkiye










 


7211140095 originating in Türkiye










 


7211190000 from any origin










 


7211190010 originating in Türkiye










 


7211190095 originating in Türkiye










 


7211233000 from any origin










 


7211238019 from any origin










 


7211238095 from any origin










 


7211238099 from any origin










 


7211290019 from any origin










 


7211290099 from any origin





(16)  except the following products:






 


7212300020 from any origin










 


7212300030 from any origin










 


7212408001 from any origin










 


7212408021 from any origin










 


7212408091 from any origin










 


7212502000 from any origin










 


7212506120 from any origin










 


7212506130 from any origin










 


7212506920 from any origin










 


7212506930 from any origin










 


7212509014 from any origin










 


7212509092 from any origin





(17)  except the following products:






 


7213100000 from any origin










 


7213200000 from any origin










 


7213911000 from any origin










 


7213912000 from any origin










 


7213914100 from any origin










 


7213914900 from any origin










 


7213917000 from any origin










 


7213919000 from any origin










 


7213991000 from any origin










 


7213999000 from any origin





(18)  except the following products:






 


7214100010 from any origin










 


7214200020 from any origin










 


7214300010 from any origin










 


7214911010 from any origin










 


7214919010 from any origin










 


7214991010 from any origin










 


7214999510 from any origin





(19)  except the following products:






 


7217109010 from any origin










 


7217209010 from any origin





(20)  except the following products:






 


7219110000 from any origin










 


7219110010 from any origin










 


7219120000 from any origin










 


7219121010 from any origin










 


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7219130000 from any origin










 


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7219310000 from any origin










 


7219321000 from any origin










 


7219329000 from any origin










 


7219331000 from any origin










 


7219339000 from any origin










 


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7219349000 from any origin










 


7219351000 from any origin










 


7219359000 from any origin










 


7219902000 from any origin










 


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(21)  except the following products:






 


7220110000 from any origin










 


7220110010 from any origin










 


7220120000 from any origin










 


7220120010 from any origin










 


7220202100 from any origin










 


7220202900 from any origin










 


7220204100 from any origin










 


7220204900 from any origin










 


7220208100 from any origin










 


7220208900 from any origin










 


7220902000 from any origin










 


7220908000 from any origin





(22)  except the following products:






 


7225110011 from any origin










 


7225110015 from any origin










 


7225110019 from any origin










 


7225191090 from any origin










 


7225309000 from any origin










 


7225404000 from any origin










 


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7225990041 from any origin










 


7225990045 from any origin










 


7225990091 from any origin










 


7225990092 from any origin










 


7225990093 from any origin





(23)  except the following products:






 


7226110012 from any origin










 


7226110016 from any origin










 


7226110092 from any origin










 


7226110094 from any origin










 


7226110096 from any origin










 


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7226919100 from any origin










 


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7226919900 from any origin










 


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7226997011 from any origin










 


7226997013 from any origin










 


7226997091 from any origin










 


7226997093 from any origin










 


7226997094 from any origin





(24)  except the following products:






 


7227100000 from any origin










 


7227200000 from any origin










 


7227901000 from any origin










 


7227905000 from any origin










 


7227909500 from any origin





(25)  except the following products:






 


7304110000 originating in China










 


7304110010 from any origin










 


7304191020 from any origin










 


7304193020 from any origin










 


7304199000 from any origin










 


7304220020 from any origin










 


7304230020 from any origin










 


7304220000 originating in China










 


7304220020 from any origin










 


7304220080 from any origin










 


7304240000 originating in China










 


7304240020 from any origin










 


7304240080 from any origin










 


7304291020 from any origin










 


7304293020 from any origin










 


7304299090 from any origin










 


7304318030 from any origin










 


7304395030 from any origin










 


7304398230 from any origin










 


7304398320 from any origin










 


7304398800 from any origin










 


7304410090 from any origin










 


7304498390 from any origin










 


7304498590 from any origin










 


7304498990 from any origin










 


7304518930 from any origin










 


7304598230 from any origin










 


7304598320 from any origin










 


7304598900 from any origin










 


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(26)  except the following products:






 


7306304120 from any origin










 


7306304920 from any origin










 


7306307280 from any origin










 


7306307780 from any origin





(27)  except the following products:






 


7308200011 from any origin










 


7308909811 from any origin





(28)  except the following products:






 


7312106191 from any origin










 


7312106591 from any origin










 


7312106991 from any origin










 


7312108112 from any origin










 


7312108113 from any origin










 


7312108119 from any origin










 


7312108312 from any origin










 


7312108313 from any origin










 


7312108319 from any origin










 


7312108512 from any origin










 


7312108513 from any origin










 


7312108519 from any origin










 


7312108912 from any origin










 


7312108913 from any origin










 


7312108919 from any origin










 


7312109812 from any origin










 


7312109813 from any origin










 


7312109819 from any origin





(29)  except the following products:






 


8431200011 from any origin










 


8431200013 originating in China










 


8431200019 originating in China










 


8431200050 originating in China





(30)  except the following products:






 


8544700010 originating in China