FORCE ON 1 JANUARY 1981 .
THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES .
DONE AT LUXEMBOURG , 28 OCTOBER 1980 .
FOR THE COUNCIL
THE PRESIDENT
P . HELMINGER
( 1 ) OJ NO L 172 , 22 . 7 . 1968 , P . 1 .
( 2 ) OJ NO L 259 , 2 . 10 . 1980 , P . 24 .
ANNEX
COMMON CUSTOMS TARIFF
SUMMARY
PART I - PRELIMINARY PROVISIONS
SECTION I - GENERAL RULES
*PAGE*
A . RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF*11*
B . GENERAL RULES CONCERNING DUTIES*11*
C . GENERAL RULES APPLICABLE BOTH TO NOMENCLATURE AND TO DUTIES*12*
SECTION II - SPECIAL PROVISIONS
A . GOODS FOR CERTAIN CATEGORIES OF SHIPS , BOATS AND OTHER VESSELS*13*
B . CIVIL AIRCRAFT AND GOODS FOR USE IN CIVIL AIRCRAFT*14*
C . STANDARD RATE OF DUTY*14*
D . PACKINGS IMPORTED FULL*15*
PART II - SCHEDULE OF CUSTOMS DUTIES
SECTION I
LIVE ANIMALS ; ANIMAL PRODUCTS
CHAPTER**
1 LIVE ANIMALS*19*
2 MEAT AND EDIBLE MEAT OFFALS*21*
3 FISH , CRUSTACEANS AND MOLLUSCS*28*
4 DAIRY PRODUCE ; BIRDS' EGGS ; NATURAL HONEY ; EDIBLE PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED OR INCLUDED*33*
5 PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED OR INCLUDED*38*
SECTION II
VEGETABLE PRODUCTS
6 LIVE TREES AND OTHER PLANTS ; BULBS , ROOTS AND THE LIKE ; CUT FLOWERS AND ORNAMENTAL FOLIAGE*40*
7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS*42*
8 EDIBLE FRUIT AND NUTS ; PEEL OF MELONS OR CITRUS FRUIT*46*
9 COFFEE , TEA , MATE AND SPICES*51*
10 CEREALS*54*
11 PRODUCTS OF THE MILLING INDUSTRY ; MALT AND STARCHES ; GLUTEN ; INULIN*57*
12 OIL SEEDS AND OLEAGINOUS FRUIT ; MISCELLANEOUS GRAINS , SEEDS AND FRUIT ; INDUSTRIAL AND MEDICAL PLANTS ; STRAW AND FODDER*62*
CHAPTER*PAGE*
13 LACS ; GUMS , RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS*65*
14 VEGETABLE PLAITING MATERIALS ; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED*67*
SECTION III
ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS ; PREPARED EDIBLE FATS ; ANIMAL AND VEGETABLE WAXES
15 ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS ; PREPARED EDIBLE FATS ; ANIMAL AND VEGETABLE WAXES*68*
SECTION IV
PREPARED FOODSTUFFS ; BEVERAGES , SPIRITS AND VINEGAR ; TOBACCO
16 PREPARATIONS OF MEAT , OF FISH , OF CRUSTACEANS OR MOLLUSCS*73*
17 SUGARS AND SUGAR CONFECTIONERY*76*
18 COCOA AND COCOA PREPARATIONS*80*
19 PREPARATIONS OF CEREALS , FLOUR OR STARCH ; PASTRYCOOKS' PRODUCTS*83*
20 PREPARATIONS OF VEGETABLES , FRUIT OR OTHER PARTS OF PLANTS*89*
21 MISCELLANEOUS EDIBLE PREPARATIONS*98*
22 BEVERAGES , SPIRITS AND VINEGAR*106*
23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES ; PREPARED ANIMAL FODDER*113*
24 TOBACCO*116*
SECTION V
MINERAL PRODUCTS
25 SALT ; SULPHUR ; EARTHS AND STONE ; PLASTERING MATERIALS , LIME AND CEMENT*117*
26 METALLIC ORES , SLAG AND ASH*122*
27 MINERAL FUELS , MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION ; BITUMINOUS SUBSTANCES ; MINERAL